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.

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