TCR_Public/071117.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, November 17, 2007, Vol. 11, No. 273

                             Headlines

ACCEPTANCE INSURANCE: Earns $1,450,754 in Month Ended October 31
ADVANCED MARKETING: Publishers Group Files Report for May 2007
ADVANCED MARKETING: Publishers Group Files Report for June 2007
ADVANCED MARKETING: Publishers Group Files Report for July 2007
ADVANCED MARKETING: Publishers Group Files Report for August 2007

ADVANCED MARKETING: Publishers Group Files Report for Sept. 2007
M. FABRIKANT: Incurs $831,000 Net Loss in August 2007
M. FABRIKANT: Incurs $693,000 Net Loss in September 2007
MIRANT CORP: Mirant Lovett Files September 2007 Operating Report
NEWPOWER HOLDINGS: Files Operating Report for Aug. 31 to Sept. 30

PUBLICARD INC: Posts $45,366 Net Loss in September 30, 2007
REFCO LLC: Chapter 7 Trustee Files September 2007 Monthly Report
SCO GROUP: Earns $1,608 in Period Ended September 15-30, 2007
SCO GROUP: SCO Operations Posts $731,158 Net Loss in Sept. 2007
THAXTON GROUP: Files Monthly Operating Report for September 2007

VESTA INSURANCE: Florida Select Files Monthly Report for Oct. 200


                             *********

ACCEPTANCE INSURANCE: Earns $1,450,754 in Month Ended October 31
----------------------------------------------------------------
Acceptance Insurance Companies Inc. filed its monthly operating
report for October 2007 with the United States Bankruptcy Court
for the District of Nebraska on Nov. 13, 2007.

The Debtor reported a net income of $1,450,754 and revenue of
$5,747 for the month ended Oct. 31, 2007.  The company generated
$1,255,712 equity in operating earnings of AIC during the month of
October 2007, which boosted its income.

At Oct. 31, 2007, Acceptance Insurance Companies Inc.'s balance
sheet showed:

        Total Current Assets                    $1,366,699
        Total Assets                           $36,306,000
        Total Liabilities                     $138,216,906
        Total Shareholders' Deficit           $101,910,906

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

               http://ResearchArchives.com/t/s?2572

Headquartered in Council Bluffs, Iowa, Acceptance Insurance
Companies Inc. -- http://www.aicins.com/-- owns, either directly     
or indirectly, several companies, one of which is an insurance
company that accounts for substantially all of the business
operations and assets of the corporate groups.

The company filed for chapter 11 protection on Jan. 7, 2005
(Bankr. D. Nebr. Case No. 05-80059).  The Debtor's affiliates --
Acceptance Insurance Services Inc. and American Agrisurance Inc.
-- each filed chapter 7 petitions (Bankr. D. Nebr. Case Nos.
05-80056 and 05-80058) on Jan. 7, 2005.  John J. Jolley, Esq.,
at Kutak Rock LLP represents the Debtor in its restructuring
efforts.  Lawyers at McGrath North Mullin & Kratz, PC LLO
represent the Official Committee of Unsecured Creditors in
Acceptance Insurance's case.  When the Debtor filed for protection
from its creditors, it listed $33,069,446 in total assets and
$137,120,541 in total debts.


ADVANCED MARKETING: Publishers Group Files Report for May 2007
--------------------------------------------------------------

                Publishers Group West Incorporated
                     Statement of Cash Flows
                        May 1 to 25, 2007

CASH RECEIPTS
   Accounts Receivable                               $7,419,793
   Perseus - payments for post-petition returns               -
   Perseus - reimbursement for customer deductions      169,668
   Perseus - Transition service reimb (PGW costs)             -
   Perseus - Transition service reimb (AMS costs)             -
   Perseus - Retention plan reimbursement                     -
   Interest Income                                       29,248
   Other                                                      -
                                                     ----------
Total Cash Receipts                                   7,618,709
                                                     ----------

INVENTORY DISBURSEMENTS
   Publishers - Wires                                         -
   Publishers - Checks                                        -
                                                     ----------
   Total Inventory Disbursements                              -
                                                     ----------

OPERATING DISBURSEMENTS
   Total Payroll (incl. taxes)                          527,035
   Employee retention plan                                    -
   Temp/contract labor                                   64,759
   Health Insurance                                           -
   Insurance                                                  -
   Rent-facilities                                       62,557
   Freight                                              252,232
   Shipping supplies                                          -
   Utilities                                             17,026
   IT Expenses                                           16,077
   Travel                                                67,770
   Professional fees                                          -
   Office equipment & supplies                           38,340
   Communications                                        16,003
   Warehouse equipment                                        -
   Directors' fees                                            -
   Misc                                                 158,930
   Post-petition A/P                                          -
                                                     ----------
   Total Operating Disbursements                      1,220,729
                                                     ----------
Total Disbursements                                   1,220,729
                                                     ----------
Net Operating Cash Inflow                             6,397,980
                                                     ----------

INTERCOMPANY TRANSFERS
   PGW Rcpts. Swept to AMS                                    -
   AMS to/(from) PGW                                          -
   Reimbursement to AMS                                       -
                                                     ----------
Total I/C Transfers                                           -
                                                     ----------
Net Cash Inflow                                      $6,397,980
                                                     ==========

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

The company and its two affiliates, Publishers Group Incorporated
and Publishers Group West Incorporated filed for chapter 11
protection on Dec. 29, 2006 (Bankr. D. Del. Case Nos. 06-11480
through 06-11482).  Suzzanne S. Uhland, Esq., Austin K. Barron,
Esq., Alexandra B. Feldman, Esq., O'Melveny & Myers, LLP,
represent the Debtors as Lead Counsel.  Chun I. Jang, Esq., Mark
D. Collins, Esq., and Paul Noble Heath, Esq., at Richards, Layton
& Finger, P.A., represent the Debtors as Local Counsel.
Lowenstein Sandler PC represents the Official Committee of
Unsecured Creditors.  In schedules filed with the Court, Advanced
Marketing disclosed total assets of $213,384,791 and total debts
of $216,608,357.  Publishers Group West disclosed total assets of
$39,699,451 and total debts of $83,272,493.  Publishers Group Inc.
disclosed zero assets but $41,514,348 in liabilities.

On Aug. 24, 2007, the Debtors' exclusive period to file a chapter
11 plan expired.  On the same date, the Debtors and Creditors
Committee filed a Plan & Disclosure Statement.  On September 26,
the Court approved the adequacy of the Disclosure Statement
explaining the Second Amended Plan.  The Court confirmed that Plan
on Nov. 15, 2007.  

(Advanced Marketing Bankruptcy News, Issue No. 23; Bankruptcy
Creditors' Service Inc.; http://bankrupt.com/newsstand/or  
215/945-7000).


ADVANCED MARKETING: Publishers Group Files Report for June 2007
---------------------------------------------------------------

                Publishers Group West Incorporated
                     Statement of Cash Flows
                        June 1 to 29, 2007

CASH RECEIPTS
   Accounts Receivable                               $9,733,712
   Perseus - payments for post-petition returns               -
   Perseus - reimbursement for customer deductions            -
   Perseus - Transition service reimb (PGW costs)             -
   Perseus - Transition service reimb (AMS costs)             -
   Perseus - Retention plan reimbursement                     -
   Interest Income                                       78,759
   Other                                                    815
                                                     ----------
Total Cash Receipts                                   9,813,286
                                                     ----------

INVENTORY DISBURSEMENTS
   Publishers - Wires                                         -
   Publishers - Checks                                        -
                                                     ----------
   Total Inventory Disbursements                              -
                                                     ----------

OPERATING DISBURSEMENTS
   Total Payroll (incl. taxes)                          481,990
   Employee retention plan                                    -
   Temp/contract labor                                  101,024
   Health Insurance                                           -
   Insurance                                                  -
   Rent-facilities                                       14,928
   Freight                                               85,126
   Shipping supplies                                      3,279
   Utilities                                              2,218
   IT Expenses                                            3,563
   Travel                                                46,453
   Professional fees                                          -
   Office equipment & supplies                            5,551
   Communications                                         6,577
   Warehouse equipment                                        -
   Directors' fees                                            -
   Misc                                                 130,966
   Post-petition A/P                                          -
                                                     ----------
   Total Operating Disbursements                        881,675
                                                     ----------
Total Disbursements                                     881,675
                                                     ----------
Net Operating Cash Inflow                             8,931,611
                                                     ----------

INTERCOMPANY TRANSFERS
   PGW Rcpts. Swept to AMS                                    -
   AMS to/(from) PGW                                          -
   Reimbursement to AMS                                       -
                                                     ----------
Total I/C Transfers                                           -
                                                     ----------
Net Cash Inflow                                      $8,931,611
                                                     ==========

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

The company and its two affiliates, Publishers Group Incorporated
and Publishers Group West Incorporated filed for chapter 11
protection on Dec. 29, 2006 (Bankr. D. Del. Case Nos. 06-11480
through 06-11482).  Suzzanne S. Uhland, Esq., Austin K. Barron,
Esq., Alexandra B. Feldman, Esq., O'Melveny & Myers, LLP,
represent the Debtors as Lead Counsel.  Chun I. Jang, Esq., Mark
D. Collins, Esq., and Paul Noble Heath, Esq., at Richards, Layton
& Finger, P.A., represent the Debtors as Local Counsel.
Lowenstein Sandler PC represents the Official Committee of
Unsecured Creditors.  In schedules filed with the Court, Advanced
Marketing disclosed total assets of $213,384,791 and total debts
of $216,608,357.  Publishers Group West disclosed total assets of
$39,699,451 and total debts of $83,272,493.  Publishers Group Inc.
disclosed zero assets but $41,514,348 in liabilities.

On Aug. 24, 2007, the Debtors' exclusive period to file a chapter
11 plan expired.  On the same date, the Debtors and Creditors
Committee filed a Plan & Disclosure Statement.  On September 26,
the Court approved the adequacy of the Disclosure Statement
explaining the Second Amended Plan.  The Court confirmed that Plan
on Nov. 15, 2007.  

(Advanced Marketing Bankruptcy News, Issue No. 23; Bankruptcy
Creditors' Service Inc.; http://bankrupt.com/newsstand/or  
215/945-7000).


ADVANCED MARKETING: Publishers Group Files Report for July 2007
---------------------------------------------------------------

                Publishers Group West Incorporated
                     Statement of Cash Flows
                        July 1 to 27, 2007

CASH RECEIPTS
   Accounts Receivable                                 $491,540
   Perseus - payments for post-petition returns               -
   Perseus - reimbursement for customer deductions            -
   Perseus - Transition service reimb (PGW costs)             -
   Perseus - Transition service reimb (AMS costs)             -
   Perseus - Retention plan reimbursement                     -
   Interest Income                                      104,796
   Other                                                249,473
                                                     ----------
Total Cash Receipts                                     845,809
                                                     ----------

INVENTORY DISBURSEMENTS
   Publishers - Wires                                         -
   Publishers - Checks                                        -
                                                     ----------
   Total Inventory Disbursements                              -
                                                     ----------

OPERATING DISBURSEMENTS
   Total Payroll (incl. taxes)                          990,724
   Employee retention plan                              109,581
   Temp/contract labor                                   48,870
   Health Insurance                                           -
   Insurance                                                  -
   Rent-facilities                                       88,202
   Freight                                              311,349
   Shipping supplies                                          -
   Utilities                                              3,747
   IT Expenses                                            1,012
   Travel                                                49,391
   Professional fees                                          -
   Office equipment & supplies                            5,024
   Communications                                         2,322
   Warehouse equipment                                        -
   Directors' fees                                            -
   Misc                                                  58,763
   Post-petition A/P                                          -
                                                     ----------
   Total Operating Disbursements                      1,668,985
                                                     ----------
Total Disbursements                                   1,668,985
                                                     ----------
Net Operating Cash Inflow                              (823,176)
                                                     ----------

INTERCOMPANY TRANSFERS
   PGW Rcpts. Swept to AMS                                    -
   AMS to/(from) PGW                                          -
   Reimbursement to AMS                                       -
                                                     ----------
Total I/C Transfers                                           -
                                                     ----------
Net Cash Inflow (Outflow)                             ($823,176)
                                                     ==========

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

The company and its two affiliates, Publishers Group Incorporated
and Publishers Group West Incorporated filed for chapter 11
protection on Dec. 29, 2006 (Bankr. D. Del. Case Nos. 06-11480
through 06-11482).  Suzzanne S. Uhland, Esq., Austin K. Barron,
Esq., Alexandra B. Feldman, Esq., O'Melveny & Myers, LLP,
represent the Debtors as Lead Counsel.  Chun I. Jang, Esq., Mark
D. Collins, Esq., and Paul Noble Heath, Esq., at Richards, Layton
& Finger, P.A., represent the Debtors as Local Counsel.
Lowenstein Sandler PC represents the Official Committee of
Unsecured Creditors.  In schedules filed with the Court, Advanced
Marketing disclosed total assets of $213,384,791 and total debts
of $216,608,357.  Publishers Group West disclosed total assets of
$39,699,451 and total debts of $83,272,493.  Publishers Group Inc.
disclosed zero assets but $41,514,348 in liabilities.

On Aug. 24, 2007, the Debtors' exclusive period to file a chapter
11 plan expired.  On the same date, the Debtors and Creditors
Committee filed a Plan & Disclosure Statement.  On September 26,
the Court approved the adequacy of the Disclosure Statement
explaining the Second Amended Plan.  The Court confirmed that Plan
on Nov. 15, 2007.  

(Advanced Marketing Bankruptcy News, Issue No. 23; Bankruptcy
Creditors' Service Inc.; http://bankrupt.com/newsstand/or  
215/945-7000).


ADVANCED MARKETING: Publishers Group Files Report for August 2007
-----------------------------------------------------------------

                Publishers Group West Incorporated
                     Statement of Cash Flows
                       August 1 to 31, 2007

CASH RECEIPTS
   Accounts Receivable                               $1,160,116
   Perseus - payments for post-petition returns          17,452
   Perseus - reimbursement for customer deductions            -
   Perseus - Transition service reimb (PGW costs)             -
   Perseus - Transition service reimb (AMS costs)             -
   Perseus - Retention plan reimbursement                     -
   Interest Income                                      223,329
   Other                                                      -
                                                     ----------
Total Cash Receipts                                   1,400,897
                                                     ----------

INVENTORY DISBURSEMENTS
   Publishers - Wires                                         -
   Publishers - Checks                                        -
                                                     ----------
   Total Inventory Disbursements                              -
                                                     ----------

OPERATING DISBURSEMENTS
   Total Payroll (incl. taxes)                          139,454
   Employee retention plan                                    -
   Temp/contract labor                                   66,306
   Health Insurance                                           -
   Insurance                                                  -
   Rent-facilities                                       34,778
   Freight                                              159,081
   Shipping supplies                                          -
   Utilities                                                  -
   IT Expenses                                              460
   Travel                                                28,499
   Professional fees                                          -
   Office equipment & supplies                            9,736
   Communications                                         6,736
   Warehouse equipment                                        -
   Directors' fees                                            -
   Misc                                                 138,928
   Post-petition A/P                                          -
                                                     ----------
   Total Operating Disbursements                        583,978
                                                     ----------
Total Disbursements                                     583,978
                                                     ----------
Net Operating Cash Inflow                               816,919
                                                     ----------

INTERCOMPANY TRANSFERS
   PGW Rcpts. Swept to AMS                                    -
   AMS to/(from) PGW                                          -
   Reimbursement to AMS                                       -
                                                     ----------
Total I/C Transfers                                           -
                                                     ----------
Net Cash Inflow                                         816,919
                                                     ==========

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

The company and its two affiliates, Publishers Group Incorporated
and Publishers Group West Incorporated filed for chapter 11
protection on Dec. 29, 2006 (Bankr. D. Del. Case Nos. 06-11480
through 06-11482).  Suzzanne S. Uhland, Esq., Austin K. Barron,
Esq., Alexandra B. Feldman, Esq., O'Melveny & Myers, LLP,
represent the Debtors as Lead Counsel.  Chun I. Jang, Esq., Mark
D. Collins, Esq., and Paul Noble Heath, Esq., at Richards, Layton
& Finger, P.A., represent the Debtors as Local Counsel.
Lowenstein Sandler PC represents the Official Committee of
Unsecured Creditors.  In schedules filed with the Court, Advanced
Marketing disclosed total assets of $213,384,791 and total debts
of $216,608,357.  Publishers Group West disclosed total assets of
$39,699,451 and total debts of $83,272,493.  Publishers Group Inc.
disclosed zero assets but $41,514,348 in liabilities.

On Aug. 24, 2007, the Debtors' exclusive period to file a chapter
11 plan expired.  On the same date, the Debtors and Creditors
Committee filed a Plan & Disclosure Statement.  On September 26,
the Court approved the adequacy of the Disclosure Statement
explaining the Second Amended Plan.  The Court confirmed that Plan
on Nov. 15, 2007.  

(Advanced Marketing Bankruptcy News, Issue No. 23; Bankruptcy
Creditors' Service Inc.; http://bankrupt.com/newsstand/or  
215/945-7000).


ADVANCED MARKETING: Publishers Group Files Report for Sept. 2007
----------------------------------------------------------------

                Publishers Group West Incorporated
                     Statement of Cash Flows
                     September 1 to 28, 2007

CASH RECEIPTS
   Accounts Receivable                                 $569,515
   Perseus - payments for post-petition returns               -
   Perseus - reimbursement for customer deductions            -
   Perseus - Transition service reimb (PGW costs)             -
   Perseus - Transition service reimb (AMS costs)             -
   Perseus - Retention plan reimbursement                     -
   Interest Income                                      103,020
   Other                                                 80,200
                                                     ----------
Total Cash Receipts                                     752,735
                                                     ----------

INVENTORY DISBURSEMENTS
   Publishers - Wires                                         -
   Publishers - Checks                                        -
                                                     ----------
   Total Inventory Disbursements                              -
                                                     ----------

OPERATING DISBURSEMENTS
   Total Payroll (incl. taxes)                           83,444
   Employee retention plan                              133,212
   Temp/contract labor                                   85,877
   Health Insurance                                           -
   Insurance                                                  -
   Rent-facilities                                       12,379
   Freight                                               28,454
   Shipping supplies                                          -
   Utilities                                                  -
   IT Expenses                                              469
   Travel                                                 2,792
   Professional fees                                          -
   Office equipment & supplies                            3,923
   Communications                                         4,411
   Warehouse equipment                                        -
   Directors' fees                                            -
   Misc                                                  43,777
   Post-petition A/P                                     11,609
                                                     ----------
   Total Operating Disbursements                        410,347
                                                     ----------
Total Disbursements                                     410,347
                                                     ----------
Net Operating Cash Inflow                               342,388
                                                     ----------

INTERCOMPANY TRANSFERS
   PGW Rcpts. Swept to AMS                                    -
   AMS to/(from) PGW                                          -
   Reimbursement to AMS                                       -
                                                     ----------
Total I/C Transfers                                           -
                                                     ----------
Net Cash Inflow                                         342,388
                                                     ==========

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

The company and its two affiliates, Publishers Group Incorporated
and Publishers Group West Incorporated filed for chapter 11
protection on Dec. 29, 2006 (Bankr. D. Del. Case Nos. 06-11480
through 06-11482).  Suzzanne S. Uhland, Esq., Austin K. Barron,
Esq., Alexandra B. Feldman, Esq., O'Melveny & Myers, LLP,
represent the Debtors as Lead Counsel.  Chun I. Jang, Esq., Mark
D. Collins, Esq., and Paul Noble Heath, Esq., at Richards, Layton
& Finger, P.A., represent the Debtors as Local Counsel.
Lowenstein Sandler PC represents the Official Committee of
Unsecured Creditors.  In schedules filed with the Court, Advanced
Marketing disclosed total assets of $213,384,791 and total debts
of $216,608,357.  Publishers Group West disclosed total assets of
$39,699,451 and total debts of $83,272,493.  Publishers Group Inc.
disclosed zero assets but $41,514,348 in liabilities.

On Aug. 24, 2007, the Debtors' exclusive period to file a chapter
11 plan expired.  On the same date, the Debtors and Creditors
Committee filed a Plan & Disclosure Statement.  On September 26,
the Court approved the adequacy of the Disclosure Statement
explaining the Second Amended Plan.  The Court confirmed that Plan
on Nov. 15, 2007.  

(Advanced Marketing Bankruptcy News, Issue No. 23; Bankruptcy
Creditors' Service Inc.; http://bankrupt.com/newsstand/or  
215/945-7000).


M. FABRIKANT: Incurs $831,000 Net Loss in August 2007
-----------------------------------------------------
M. Fabrikant & Sons Inc. and Fabrikant-Leer International Ltd.
filed with the U.S. Bankruptcy Court for the Southern District of
New York its monthly operating report for the month of August
2007.

Disbursements for the month were:

   M. Fabrikant                         $1,929,038
   Leer-Fabrikant                              nil

For the month of August 2007, the Debtors incurred general and
administrative expenses of $465,000 and professional fees of
$1,208,000; generated other income of $761,000 and interest
receivable of $82,000, resulting in a net loss of $831,000.

As of Aug. 31, 2007, the company's balance sheet showed total
assets of $38,384,000, total liabilities of $246,348,000,
resulting in total stockholders' deficit of $207,964,000.

The company had positive working capital at Aug. 31, 2007, with
total current assets of $8,594,000 and total current liabilities
of $5,417,000.

                       About M. Fabrikant

Headquartered in New York City, M. Fabrikant & Sons Inc. --
http://www.fabrikant.com/-- sells diamonds and jewelries.  The
company and its affiliate, Fabrikant-Leer International Ltd.,
filed for chapter 11 protection on Nov. 17, 2006 (Bankr. S.D.N.Y.
Lead Case No. 06-12737).  Mitchel H. Perkiel, Esq., Lee W.
Stremba, Esq., and Paul H. Deutch, Esq., at Troutman Sanders LLP
represent the Debtors in their restructuring efforts.  Alan Kolod,
Esq., Lawrence L. Ginsberg, Esq., and Christopher J. Caruso, Esq.,
at Moses & Singer LLP serve as counsel to the Official Committee
of Unsecured Creditors.  In schedules filed with the Court, M.
Fabrikant disclosed total assets of $225,612,204 and total debts
of $439,993,890.


M. FABRIKANT: Incurs $693,000 Net Loss in September 2007
--------------------------------------------------------
M. Fabrikant & Sons Inc. and Fabrikant-Leer International Ltd.
filed with the U.S. Bankruptcy Court for the Southern District of
New York its monthly operating report for the month of September
2007.

Disbursements for the month were:

   M. Fabrikant                         $1,764,117
   Leer-Fabrikant                              nil

For the month of September 2007, the Debtors incurred general and
administrative expenses of $273,000 and professional fees of
$512,000; generated other income of $46,000 and interest
receivable of $46,000, resulting in a net loss of $693,000.

As of Sept. 30, 2007, the company's balance sheet showed total
assets of $39,014,000, total liabilities of $247,112,000,
resulting in total stockholders' deficit of $208,099,000.

The company had positive working capital at Sept. 30, 2007, with
total current assets of $6,605,000 and total current liabilities
of $4,466,000.

                       About M. Fabrikant

Headquartered in New York City, M. Fabrikant & Sons Inc. --
http://www.fabrikant.com/-- sells diamonds and jewelries.  The
company and its affiliate, Fabrikant-Leer International Ltd.,
filed for chapter 11 protection on Nov. 17, 2006 (Bankr. S.D.N.Y.
Lead Case No. 06-12737).  Mitchel H. Perkiel, Esq., Lee W.
Stremba, Esq., and Paul H. Deutch, Esq., at Troutman Sanders LLP
represent the Debtors in their restructuring efforts.  Alan Kolod,
Esq., Lawrence L. Ginsberg, Esq., and Christopher J. Caruso, Esq.,
at Moses & Singer LLP serve as counsel to the Official Committee
of Unsecured Creditors.  In schedules filed with the Court, M.
Fabrikant disclosed total assets of $225,612,204 and total debts
of $439,993,890.


MIRANT CORP: Mirant Lovett Files September 2007 Operating Report
----------------------------------------------------------------

                        Mirant Lovett, LLC
                    Consolidated Balance Sheet
                     As of September 30, 2007

ASSETS

Unrestricted Cash                                          $288
Restricted cash                                       7,031,971
                                                    -----------
Total cash                                            7,032,259
                                                    -----------
Accounts receivable (net)                             8,422,724
Inventory                                            11,761,173
Notes receivable                                              -
Prepaid expenses                                              -
Other                                                 9,989,696
                                                    -----------
   Total current assets                              37,205,852
                                                    -----------
Property, plant & equipment                          10,577,708
Less: accumulated depreciation/depletion             (3,327,762)
                                                    -----------
Net property, plant & equipment                       7,249,946

Due from insiders                                             -
Other assets, net of amortization                             -
Other restricted cash                                 6,231,583
                                                    -----------
   TOTAL ASSETS                                     $50,687,381
                                                    ===========

LIABILITIES AND EQUITY

Postpetition Liabilities:
   Accounts payable                                   9,004,611
   Taxes payable                                             83
   Notes payable                                              -
   Professional fees                                          -
   Secured debt                                               -
   Other                                              8,646,344
                                                    -----------
     Total postpetition liabilities                  17,651,038

Prepetition Liabilities:
   Secured debt                                               -
   Priority debt                                              -
   Unsecured debt                                             -
   Other liabilities subject to compromise                    -
                                                    -----------
     Total prepetition liabilities                            0
                                                    -----------
   TOTAL LIABILITIES                                 17,651,038

EQUITY
Additional paid in capital                          238,362,260
Retained earnings                                  (205,325,917)
Direct charges to equity                                      -
                                                    -----------
   Total equity                                      33,036,343
                                                    -----------
   TOTAL LIABILITIES & OWNERS' EQUITY               $50,687,381
                                                    ===========


                      Mirant Lovett, LLC
                Consolidated Statements of Income
                 Month Ended September 30, 2007

REVENUES

   Gross Revenues                                   $28,621,647
   Less: returns & discounts                                  -
                                                    -----------
     Net revenue                                     28,621,647

COST OF GOODS SOLD:
   Material                                          12,950,877
   Direct labor                                               -
   Direct overhead                                            -
                                                    -----------
     Total cost of goods sold                        12,950,877

     Gross margin                                    15,670,770

OPERATING EXPENSES:
   Officer / insider compensation
   Selling & marketing                                        -
   General & administrative                                   -
   Operating & maintenance                           14,421,590
   Other                                                      -
                                                    -----------
     Total operating expenses                        14,421,590
                                                    -----------
     Income before non-operating                      1,249,180
     Income & expense                   

OTHER INCOME & EXPENSES:
   Non-operating income                                       -
   Non-operating expense                                      -
   Interest expense                                     168,822
   depreciation / depletion                           2,081,938
   Amortization                                               -
   Other                                                 (8,394)
                                                    -----------
     Net other income & expenses                      2,242,366

REORGANIZATION EXPENSES:
   Professional fees                                    -
   U.S. trustee fees                                          -
   other                                                 84,487
                                                    -----------
     total reorganization expenses                            -
   income tax                                                 -
                                                    -----------
     NET PROFIT (LOSS)                               $1,077,673
                                                    ===========

                       Mirant Lovett, LLC
         Unconsolidated Cash Receipts and Disbursements
                  Month Ended September 30, 2007

Cash, beginning of month                            $10,272,627

Cash sales                                                    -

Collection of accounts receivable
   Prepetition                                                -
   Postpetition                                               -
                                                    -----------
     Total operating receipts                                 -

   Non - operating receipts
     Loans & advances                                (5,884,224)
     Sale of assets                                           -
     Other                                              177,431
                                                    -----------
     Total non-operating receipts                     5,706,792
                                                    -----------
     Total receipts                                   5,706,792
                                                    -----------
     Total cash available                             4,565,835

Operating disbursements
   Collateral deposits                              (31,929,124)
   Construction wip                                           -

   Debt expense                                               -
   Employee related insurance                                 -
   Operating and maintenance                         29,212,988
   Outside services employed
   Steam power expenses                                       -
   Taxes                                                      -
   Trading expense                                            -
   Other                                                250,000
                                                    -----------
     Total operating disbursements                   (2,466,136)

Reorganization expenses                                       -
                                                    -----------
     Total disbursements                              2,466,136
                                                    -----------
Net cash flow                                        (3,240,656)
                                                    -----------
Cash, end of month                                   $7,031,971
                                                    ===========

Headquartered in Atlanta, Georgia, Mirant Corporation (NYSE:
MIR) -- http://www.mirant.com/-- is an energy company that
produces and sells electricity in North America, the Caribbean,
and the Philippines.  Mirant's investments in the Caribbean
include three integrated utilities and assets in Jamaica, Grand
Bahama, Trinidad and Tobago and Curacao.  Mirant owns or leases
more than 18,000 megawatts of electric generating capacity
globally.

Mirant Corporation filed for chapter 11 protection on July 14,
2003 (Bankr. N.D. Tex. 03-46590), and emerged under the terms of a
confirmed Second Amended Plan on Jan. 3, 2006.  thomas E. Lauria,
Esq., at White & Case LLP, represented the Debtors in their
successful restructuring.  When the Debtors filed for protection
from their creditors, they listed $20,574,000,000 in assets and
$11,401,000,000 in debts.  The Debtors emerged from bankruptcy on
Jan. 3, 2006.  On March 7, 2007, the Court entered a final decree
closing 46 Mirant cases.

Mirant NY-Gen LLC, Mirant Bowline LLC, Mirant Lovett LLC, Mirant
New York Inc., and Hudson Valley Gas Corporation, were not
included.  On Feb. 15, 2007, Mirant NY-Gen filed its Chapter 11
Plan of Reorganization and on Feb. 22 filed a Disclosure Statement
explaining that Plan.  The Court approved the adequacy of Mirant
NY-Gen's Disclosure Statement on March 22, 2007, and confirmed the
Amended Plan on May 7, 2007.  Mirant NY-Gen emerged from chapter
11 on May 7, 2007.

On July 13, 2007, Mirant Lovett filed its Chapter 11 Plan of
Reorganization.  The Court confirmed Mirant Lovett's Plan on
Sept. 19, 2007.  Mirant Lovett emerged from bankruptcy on Oct. 2,
2007.

(Mirant Bankruptcy News, Issue No. 133; Bankruptcy Creditors'
Service Inc., http://bankrupt.com/newsstand/or 215/945-7000)

                         *     *     *

As reported in the Troubled Company Reporter on Nov. 14, 2007,
Fitch Ratings has removed Mirant Corp. (Issuer Default Rating
'B+') and subsidiaries from Rating Watch Negative and assigned a
Stable Rating Outlook following the company's announcement that it
has concluded its strategic review process.  No sale of MIR, its
subsidiaries or its assets is expected.  The Rating Watch Negative
reflected Fitch's concern about the company's strategic and
financial direction.  Specifically, Fitch was concerned that any
third party acquisition of MIR would be financed by additional
debt at MIR and its subsidiaries.  Approximately $3.1 billion of
debt is affected.


NEWPOWER HOLDINGS: Files Operating Report for Aug. 31 to Sept. 30
-----------------------------------------------------------------
NewPower Holdings Inc. filed its Monthly Operating Report for
the period from Aug. 31, 2007, to Sept. 30, 2007, with the U.S.
Bankruptcy Court for the Northern District of Georgia, Newnan
Division on Nov. 9, 2007.  The company reports an opening
cash balance of $1,679,000 and a closing cash balance of
$1,662,000.

A full-text copy of NewPower Holdings Inc.'s Monthly Operating
Report for the period from Aug. 31, 2007, to Sept. 30, 2007, is
available at no charge at http://ResearchArchives.com/t/s?256d
  
NewPower Holdings Inc. (Pink Sheets: NWPWQ) and its debtor-
affiliates filed for chapter 11 protection on June 11, 2002
(Bankr. N.D. Ga. 02-10836). Paul K. Ferdinands, Esq., at King &
Spalding and William M. Goldman, Esq., at Sidley Austin Brown &
Wood LLP represent the Debtors.  When the Debtors filed for
chapter 11 protection, they reported $231,837,000 in assets and
$87,936,000 in debts.

On Aug. 15, 2003, the U.S. Bankruptcy Court for the Northern
District of Georgia, Newnan Division, confirmed the Second Amended
Chapter 11 Plan with respect to NewPower Holdings, Inc., and TNPC
Holdings, Inc., a wholly owned subsidiary.  That Plan became
effective on Oct. 9, 2003, with respect to the company and TNPC.

On Feb. 28, 2003, the Bankruptcy Court confirmed The New
Power Company's Plan, and that Plan has been effective as of
March 11, 2003 with respect to New Power.  The New Power Company
is a wholly owned subsidiary of the company.


PUBLICARD INC: Posts $45,366 Net Loss in September 30, 2007
-----------------------------------------------------------
For the month ended Sept. 30, 2007, Publicard Inc. incurred a
net loss of $45,366 on zero revenues.

The company's balance sheet as of Aug. 31, 2007, showed total
assets of $81,202 and total liabilities of $461,666 resulting in
a total stockholders deficit of $380,464.

The company's September 31 balance sheet also showed strained
liquidity with $77,364 in total current assets available to pay
$313,821 in total pre-petition current liabilities and $147,845 in
total post-petition current liabilities.

A full-text copy of the company's monthly operating report for the  
month ended Sept. 31, 2007, is available for free at:

               http://ResearchArchives.com/t/s?256c

PubliCARD Inc. is a smart card technology company that provides
products and solutions to facilitate secure access and
transactions.  PubliCARD also licenses smart card reader
technology and the integrated circuit technology within readers.

Headquartered in New York, PubliCARD Inc. fka Publicker Inc. filed
a chapter 11 petition on May 17, 2007 (Bankr. S.D.N.Y. Case No.
07-11517).  David C. McGrail, Esq., at the Law Offices of David C.
McGrail in New York represents the Debtor in its restructuring
efforts.  The company listed assets and debts between $100,000 to
$500,000 when it sought bankruptcy protection.


REFCO LLC: Chapter 7 Trustee Files September 2007 Monthly Report
----------------------------------------------------------------
Albert Togut, the Chapter 7 trustee overseeing the liquidation of
Refco, LLC's estate, filed with the Court a monthly statement of
cash receipts and disbursements for the period from September 1
to 30, 2007.

The Chapter 7 Trustee reports that Refco LLC's beginning balance
as of September 1 totals $86,294,000.  The Debtor's beginning
purchase price account balance totals $2,557,000, while its
beginning capital account "A" balance aggregates $83,737,000.

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
capital.

During the Reporting Period, Refco LLC received $166,000, and was
refunded $474,000 on account of the trustee bond premium.  The
Debtor held $86,934,000 at the end of the period.

The Chapter 7 Trustee says the Monthly Statement is filed in lieu
of comprehensive financial statements.

A full-text copy of Refco LLC's September 2007 Monthly Statement
is available at no charge at:

               http://ResearchArchives.com/t/s?256b

Headquartered in New York, Refco Inc. -- http://www.refco.com/--     
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
cases.  

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,
2006.

(Refco Bankruptcy News, Issue No. 72; Bankruptcy Creditors'
Service Inc., http://bankrupt.com/newsstand/or 215/945-7000).


SCO GROUP: Earns $1,608 in Period Ended September 15-30, 2007
-------------------------------------------------------------
The SCO Group Inc. reported zero revenues and zero expenses for
the period beginning September 15 through 30, 2007.  However, the
company generated other income from China Investment of $1,608 for
the period ending Sept. 30, 2007.  The company's net profit for
the month of September 2007 was $1,608.

As of Sept. 30, 2007, the company's balance sheet showed total
$1,327,901, total liabilities of $1,745,258, and total
stockholders' deficit of $417,357.

A full-text copy of the company's September 15 through 30, 2007
operating report is available for free at:

               http://ResearchArchives.com/t/s?256e

Headquartered in Lindon, Utah, The SCO Group Inc. (Nasdaq: SCOX)
fka Caldera International Inc. -- http://www.sco.com/-- provides      
software technology for distributed, embedded and network-based
systems, offering SCO OpenServer for small to medium business and
UnixWare for enterprise applications and digital network services.

The company and its affiliate, SCO Operations Inc., filed for
Chapter 11 protection on Sept. 14, 2007, (Bankr. D. Del. Lead Case
No. 07-11337).  Paul Steven Singerman, Esq. and Arthur J. Spector,
Esq. at Berger Singerman PA and Laura Davis Jones, Esq. at
Pachulski Stang  Ziehl & Jones LLP are co-counsels to the Debtors.  
Epiq Bankruptcy Solutions, LLC, acts as the Debtors' claims and
noticing agent.  The United States Trustee failed to form an
Official Committee of Unsecured Creditors in these cases due to
insufficient response from creditors.  The Debtors' exclusive
period to file a chapter 11 plan expires on March 12, 2008.  The
Debtors' schedules of assets and liabilities showed total assets
of $9,549,519 and total liabilities of $3,018,489.


SCO GROUP: SCO Operations Posts $731,158 Net Loss in Sept. 2007
---------------------------------------------------------------
The SCO Operations Inc. had gross revenues of $610,605 and gross
profit of $595,807 for the period beginning September 15 through
30, 2007.  Net loss for the month of September 2007 was $731,158.

As of Sept. 30, 2007, SCO Operations' balance sheet showed total
assets of $15,733,879, total liabilities of $9,517,924, and total
stockholders' equity of $6,215,955.

A full-text copy of SCO Operations' September 15 through 30, 2007
operating report is available for free at:

                http://ResearchArchives.com/t/s?256f

Headquartered in Lindon, Utah, The SCO Group Inc. (Nasdaq: SCOX)
fka Caldera International Inc. -- http://www.sco.com/-- provides      
software technology for distributed, embedded and network-based
systems, offering SCO OpenServer for small to medium business and
UnixWare for enterprise applications and digital network services.

The company and its affiliate, SCO Operations Inc., filed for
Chapter 11 protection on Sept. 14, 2007, (Bankr. D. Del. Lead Case
No. 07-11337).  Paul Steven Singerman, Esq. and Arthur J. Spector,
Esq. at Berger Singerman PA and Laura Davis Jones, Esq. at
Pachulski Stang  Ziehl & Jones LLP are co-counsels to the Debtors.  
Epiq Bankruptcy Solutions, LLC, acts as the Debtors' claims and
noticing agent.  The United States Trustee failed to form an
Official Committee of Unsecured Creditors in these cases due to
insufficient response from creditors.  The Debtors' exclusive
period to file a chapter 11 plan expires on March 12, 2008.  The
Debtors' schedules of assets and liabilities showed total assets
of $9,549,519 and total liabilities of $3,018,489.


THAXTON GROUP: Files Monthly Operating Report for September 2007
----------------------------------------------------------------
The Thaxton Group Inc. and its debtor-affiliates filed with the
Securities and Exchange Commission their consolidated statements
of cash disbursements for Sept. 1, 2007, through Sept. 30, 2007,
showing:

   Cash, Beginning of Month                         $9,663,577

   Total Cash Receipts and Transfers                 8,531,434

     Less: Cash Disbursements - Loans                4,507,785
           Cash Disbursements - Others               3,755,721
                                                    ----------
   Total Cash Disbursements                          8,263,506
                                                    ----------
   Net Cash Flow                                      $283,818

   Cash, End of Month                               $9,947,395

A full-text copy of the Debtors' monthly operating report for the
period ended Sept. 30, 2007 is available for free at:

               http://ResearchArchives.com/t/s?2570

                      About The Thaxton Group

The Thaxton Group Inc., is a diversified financial services
company which specializes in consumer lending, automobile sales &
insurance premium financing.  The Thaxton Group, Inc. and its
debtor-affiliates filed for Chapter 11 protection on Oct. 17, 2003
(Bankr. D. Del. Case Numbers 03-13182 through 03-13213).  Robert
J. Dehney, Esq., and Michael G. Busenkell, Esq., at Morris,
Nichols, Arsht & Tunnell represent the debtors.  When they filed
for bankruptcy, they listed $206,000,000 in total assets and
$242,000,000 in total liabilities.


VESTA INSURANCE: Florida Select Files Monthly Report for Oct. 2007
------------------------------------------------------------------

                  Florida Select Insurance Agency
                         Income Statement
                  Month Ended in October 31, 2007

Revenue from Total Sales                                     $0
Less:
   Cost of Sales                                              0
                                                   ------------
Gross Profit                                                  0

Less:
   Operating Expenses                                   489,642
                                                   ------------
Net Profit Operations                                  (489,642)

Non-Operating Income (Expenses)
   Interest Earned                                       11,068
   Miscellaneous Income                                   1,786
                                                  -------------
Net Profit (Loss)                                     ($476,788)
                                                   ============

                  Florida Select Insurance Agency
           Schedule of Cash Receipts and Disbursements
                   Month Ended October 31, 2007

Cash On Hand (Beginning)                             $3,348,814

Cash Receipts:                                                         
   Management Fees                                            0
   Loan Proceeds                                              0
   Sale of Property                                           0
   Interest Earned                                       11,068
   Miscellaneous Income                                   1,786
                                                   ------------
Total Receipts                                           12,854

Cash Disbursements:
   Business Disbursements Form BA-02(B)                 489,642
                                                    -----------
   Surplus Or Deficit                                  (476,788)
                                                    -----------
   Cash on Hand (End)                                $2,872,026
                                                   ============

Headquartered in Birmingham, Alabama, Vesta Insurance Group, Inc.
(Other OTC: VTAI.PK) -- http://www.vesta.com/-- is a holding        
company for a group of insurance companies that primarily offer
property insurance in targeted states.

Wyatt R. Haskell, Luther S. Pate, UV, and Costa Brava Partnership
III, L.P., filed an involuntary chapter 7 petition against the
company on July 18, 2006 (Bankr. N.D. Ala. Case No. 06-02517).
The case was converted to a voluntary chapter 11 case on Aug. 8,
2006 (Bankr. N.D. Ala. Case No. 06-02517).  Eric W. Anderson,
Esq., at Parker Hudson Rainer & Dobbs, LLP, represents the Debtor.
R. Scott Williams, Esq., at Haskell Slaughter Young & Rediker,
LLC, represents the petitioning creditors.  In its schedules of
assets and liabilities, Vesta listed $14,919,938 in total assets
and $214,278,847 in total liabilities.

J. Gordon Gaines Inc. is a Vesta Insurance-owned unit that
manages the company's numerous insurance subsidiaries and employs
the headquarters workers.  The company filed for chapter 11
protection on Aug. 7, 2006 (Bankr. N.D. Ala. Case No. 06-02808).
Eric W. Anderson, Esq., at Parker Hudson Rainer & Dobbs, LLP,
represent the Debtor in its restructuring efforts.   In its
schedules of assets and liabilities, Gaines listed $19,818,094 in
total assets and $16,046,237 in total liabilities.

On Aug. 1, 2006, the District Court of Travis County, Texas
entered an order appointing the Texas Commissioner of Insurance
as Liquidator of Vesta Insurance's Texas-domiciled subsidiaries:
Vesta Fire Insurance Corporation; The Shelby Insurance Company;
Shelby Casualty Insurance Corporation; Texas Select Lloyds
Insurance Company; and Select Insurance Services, Inc.

On Oct. 11, 2006, both Vesta and Gaines filed separate Plans of
Liquidation and Disclosure Statements.  They filed an amended Plan
on Nov. 7, 2006, and a Second Amended Plan on Nov. 10, 2006.  The
Court approved the Disclosure Statements of Vesta and Gaines on
Nov. 10, 2006.  On Dec. 22, 2006, the Court confirmed the Third
Amended Plans of Vesta and Gaines.

Florida Select Insurance Agency Inc., an affiliate, filed for
chapter 11 protection on April 24, 2007 (Bankr. N.D. Ala. Case No.
07-01849).  Rufus Dorsey, IV, Esq., at Parker Hudson Rainer &
Dobbs LLP, represents Florida Select.  FSIA's exclusive period to
file a plan of reorganization expires on Dec. 20, 2007.  (Vesta
Bankruptcy News, Issue No. 28; 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.

                             *********

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, Joseph Medel C. Martirez, 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.

                    *** End of Transmission ***