T R O U B L E D   C O M P A N Y   R E P O R T E R

             Saturday, January 5, 2008, Vol. 12, No. 4

                             Headlines


ASARCO LLC: Earns $40,654,000 in Month Ended November 30, 2007
DANA CORP: Incurs $29,000,000 Net Loss in Month Ended November 30
DELPHI CORP: Incurs $231 Million Net Loss in Month Ended Nov. 30
DUNMORE HOMES: Files Schedules of Assets and Liabilities
HANCOCK FABRICS: Posts $17,000 Net Loss in Month Ended December 1

HOMEBANC MORTGAGE: Posts $11,594,000 Net Loss in November 2007
INTERSTATE BAKERIES: Posts $13,401,611 Net Loss in November 2007
IWT TESORO: Incurs $929,405 Net Loss in Month Ended November 30
LEVITZ FURNITURE: Files Schedules of Assets and Liabilities
MUSICLAND HOLDING: Posts $30,000 Net Loss in October 2007

MUSICLAND HOLDING: Posts $296,000 Net Loss in November 2007
NY WESTCHESTER: Submits Operating Report for November 2007
PERFORMANCE TRANS: Files Schedules of Assets and Liabilities
PERFORMANCE TRANS: Hadley Files Schedules of Assets and Debts
PERFORMANCE TRANS: Leaseway Files Schedules of Assets and Debts

PERFORMANCE TRANS: PLG Leasing Files Schedules of Assets and Debts
REMY WORLDWIDE: Incurs $5,932,000 Net Loss in October 2007
SOLUTIA INC: Posts $15,000,000 Net Loss in November 1-30, 2007


                             *********

ASARCO LLC: Earns $40,654,000 in Month Ended November 30, 2007
--------------------------------------------------------------

                        ASARCO LLC, et al.
                           Balance Sheet
                      As of November 30, 2007

ASSETS
   Current Assets:
   Cash                                           $922,758,000
   Restricted Cash                                  26,950,000
   Accounts receivable, net                        150,085,000
   Inventory                                       270,748,000
   Prepaid expenses                                  3,881,000
   Other current assets                             18,404,000
                                               ---------------
Total Current Assets                             1,392,826,000

Net property, plant and equipment                  460,244,000
Other Assets
   Investments in subs                             114,036,000
   Advances to affiliates                              480,000
   Prepaid pension & retirement plan                         0
   Non-current deferred tax asset                   40,951,000
   Other                                            96,120,000
                                               ---------------
Total assets                                    $2,104,659,000
                                               ===============

LIABILITIES
   Postpetition liabilities:
   Accounts payable                                $52,845,000
   Accrued liabilities                             543,701,000
   Debtor-in-possession financing                            0
                                               ---------------
Total postpetition liabilities                     596,546,000

Prepetition liabilities:
Not subject to compromise - credit                   4,053,000
Not subject to compromise - other                  142,325,000
Advances from affiliates                            24,659,000
Subject to compromise                            1,684,016,000
                                               ---------------
Total prepetition liabilities                    1,855,053,000
                                               ---------------
Total liabilities                                2,451,599,000
                                               ===============
OWNERS' EQUITY (DEFICIT)
Common stock                                       508,324,000
Additional paid-in capital                         104,578,000
Other comprehensive income                        (261,528,000)
Retained earnings: filing date                  (1,551,296,000)
                                               ---------------
Total prepetition owners' equity                (1,199,923,000)
Retained earnings: post-filing date                852,983,000
                                               ---------------
Total owners' equity (net worth)                  (346,940,000)
                                               ---------------
Total liabilities and owners' equity            $2,104,659,000
                                               ===============

                           ASARCO LLC, et al.
               Consolidated Statement of Operations
                    Month Ended November 30, 2007

Sales                                             $155,479,000
Cost of products and services                       89,341,000
                                               ---------------
Gross profit                                        66,138,000

Operating expenses:
Selling and general & admin expenses                 3,507,000
Depreciation & amortization                          2,919,000
Provision accretion expense of asset
   retirement obligation                               163,000
                                               ---------------
Operating income                                    59,548,000
Interest expense                                             0
Interest income                                     (6,677,000)
Reorganization expenses                              5,770,000
Other miscellaneous (income) expenses               (6,056,000)
                                               ---------------
Income (loss) before taxes                          66,512,000
Income taxes                                        25,858,000
                                               ---------------
Net income (loss)                                  $40,654,000
                                               ===============

                           ASARCO LLC, et al.
             Consolidated Cash Receipts & Disbursements
                     Month Ended November 30, 2007

Receipts                                          $214,803,000
Disbursements:
Inventory material                                  83,807,000
Operating disbursements                             63,694,000
Capital expenditures                                10,077,000
                                               ---------------
Total disbursements                                157,577,000
Operating cash flow                                 57,226,000
Reorganization disbursements                         6,787,000
                                               ---------------
Net cash flow                                       50,439,000
Net payments to secured Lenders                              0
                                               ---------------
Net change in cash                                  50,439,000
Beginning cash balance                             899,269,000
                                               ---------------
Ending cash balances                              $949,708,000
                                               ===============

Based in Tucson, Arizona, ASARCO LLC -- http://www.asarco.com/
-- is an integrated copper mining, smelting and refining company.
Grupo Mexico S.A. de C.V. is ASARCO's ultimate parent.  The
Company filed for chapter 11 protection on Aug. 9, 2005 (Bankr.
S.D. Tex. Case No. 05-21207).  James R. Prince, Esq., Jack L.
Kinzie, Esq., and Eric A. Soderlund, Esq., at Baker Botts L.L.P.,
and Nathaniel Peter Holzer, Esq., Shelby A. Jordan, Esq., and
Harlin C. Womble, Esq., at Jordan, Hyden, Womble & Culbreth, P.C.,
represent the Debtor in its restructuring efforts.  Lehman
Brothers Inc. provides the ASARCO with financial advisory services
And investment banking services.  Paul M. Singer, Esq., James C.
McCarroll, Esq., and Derek J. Baker, Esq., at Reed Smith LLP give
legal advice to the Official Committee of Unsecured Creditors and
David J. Beckman at FTI Consulting, Inc., gives financial advisory
services to the Committee.  When the Debtor filed for protection
from its creditors, it listed $600 million in total assets and $1
billion in total debts.

The Debtor has five affiliates that filed for chapter 11
protection on April 11, 2005 (Bankr. S.D. Tex. Case Nos. 05-20521
through 05-20525).  They are Lac d'Amiante Du Quebec Ltee, CAPCO
Pipe Company, Inc., Cement Asbestos Products Company, Lake
Asbestos of Quebec, Ltd., and LAQ Canada, Ltd.  Details about
their asbestos-driven chapter 11 filings have appeared in the
Troubled Company Reporter since Apr. 18, 2005.

Encycle/Texas, Inc. (Bankr. S.D. Tex. Case No. 05-21304), Encycle,
Inc., and ASARCO Consulting, Inc. (Bankr. S.D. Tex. Case No. 05-
21346) also filed for chapter 11 protection, and ASARCO has asked
that the three subsidiary cases be jointly administered with its
chapter 11 case.  On Oct. 24, 2005, Encycle/Texas' case was
converted to a Chapter 7 liquidation proceeding.  The Court
appointed Michael Boudloche as Encycle/Texas, Inc.'s Chapter 7
Trustee.  Michael B. Schmidt, Esq., and John Vardeman, Esq., at
Law Offices of Michael B. Schmidt represent the Chapter 7 Trustee.

ASARCO's affiliates, AR Sacaton LLC, Southern Peru Holdings LLC,
and ASARCO Exploration Company Inc., filed for chapter 11
protection on Dec. 12, 2006 (Bankr. S.D. Tex. Case No. 06-20774 to
06-20776).

The Debtors' exclusive period to file a plan expires on Feb. 11,
2008.  (ASARCO Bankruptcy News, Issue No. 62; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or
215/945-7000).


DANA CORP: Incurs $29,000,000 Net Loss in Month Ended November 30
-----------------------------------------------------------------
Dana Corp. and its debtor-affiliates submitted to the U.S.
Bankruptcy Court for the Southern District of New York their
monthly operating report for November 2007, disclosing:

                           Dana Corporation
                  Unaudited Condensed Balance Sheet
                         At November 30, 2007

ASSETS

CURRENT ASSETS
  Cash and cash equivalent assets                $1,174,000,000
  Accounts receivable
     Trade                                        1,407,000,000
     Other                                          293,000,000
  Inventories                                       832,000,000
  Assets of discontinued operations                  41,000,000
  Other current assets                              154,000,000
                                                 --------------
     Total current assets                         3,901,000,000

Investments and other assets                                  0
Investments in equity affiliates                    430,000,000
Net property, plant and equipment                 1,752,000,000
Other noncurrent assets                           1,048,000,000
                                                 --------------
TOTAL ASSETS                                     $7,131,000,000
                                                 ==============

LIABILITY AND SHAREHOLDERS' EQUITY

CURRENT LIABILITIES
  DIP Financing                                    $900,000,000
  Notes payable, including current portion
     of long-term debt                              177,000,000
  Accounts payable                                1,115,000,000
  Liabilities of discontinued operations             18,000,000
  Other accrued liabilities                         847,000,000
                                                 --------------
Total current liabilities                         3,057,000,000

Liabilities subject to compromise                 4,009,000,000
Deferred employee benefits and other
  non-current liabilities                           487,000,000
Long-term debt                                       13,000,000
Minority interest in consolidated subsidiaries
99,000,000
Total liabilities                                 7,665,000,000
Shareholders' equity                               (534,000,000)
                                                 --------------
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY       $7,131,000,000
                                                 ==============


                           Dana Corporation
              Unaudited Condensed Statement of Operations
                 For the Month Ended November 30, 2007

Net Sales                                          $778,000,000
Costs and expenses
  Costs of sales                                    745,000,000
  Selling, general and administrative expenses       22,000,000
  Realignment charges                                 5,000,000
  Other income, net                                   6,000,000
                                                 --------------
Income from operations                               12,000,000

Interest expense                                     10,000,000
Reorganization charges                                8,000,000
                                                 --------------
Loss before income taxes                             (6,000,000)

Income tax (expense) benefit                          9,000,000
Minority interest                                     2,000,000
Equity in earnings of affiliates                              0
                                                 --------------
Loss before continuing operations                   (17,000,000)

Loss from discontinued operations                   (12,000,000)
                                                 --------------
Net loss                                           ($29,000,000)
                                                 ==============


                           Dana Corporation
               Unaudited Condensed Statement of Cash Flow
                 For the Month Ended November 30, 2007

OPERATING ACTIVITIES
Net loss                                           ($29,000,000)
Depreciation and amortization                        24,000,000
Loss on sale of business                                      0
Non-cash portion of U.K. pension charge                       0
Increase in working capital                         (19,000,000)
Unremitted equity earnings in affiliates              3,000,000
Other                                                26,000,000
                                                 --------------
Net cash flow provided by
(used for) operating activities                       5,000,000
                                                 --------------
INVESTING ACTIVITIES
Purchases of property, plant and equipment          (24,000,000)
Proceeds from sale of assets                                  0
Other                                                         0

Net cash flow provided by
(used for) operating activities                     (24,000,000)
                                                 --------------
FINANCING ACTIVITIES
Net change in short-term debt                        11,000,000
Proceeds from DIP facility                                    0
                                                 --------------
Net cash flow provided by
(used for) financing activities                      11,000,000

Net increase (decrease) in cash equivalents          (8,000,000)

Cash and cash equivalents, beginning of period    1,182,000,000
                                                 --------------
Cash and cash equivalents, end of period         $1,174,000,000
                                                 ==============

Based in Toledo, Ohio, Dana Corporation -- http://www.dana.com/--
designs and manufactures products for every major vehicle producer
in the world, and supplies drivetrain, chassis, structural, and
engine technologies to those companies.  Dana employs 46,000
people in 28 countries.  Dana is focused on being an essential
partner to automotive, commercial, and off-highway vehicle
customers, which collectively produce more than 60 million
vehicles annually.

Dana has facilities in China in the Asia-Pacific, Argentina in
the Latin-American regions and Italy in Europe.

The company and its affiliates filed for chapter 11 protection
on March 3, 2006 (Bankr. S.D.N.Y. Case No. 06-10354).  As of
Aug. 31, 2007, the Debtors listed $6,878,000,000 in total assets
and $7,551,000,000 in total debts resulting in a total
shareholders' deficit of $673,000,000.

Corinne Ball, Esq., and Richard H. Engman, Esq., at Jones Day,
in Manhattan and Heather Lennox, Esq., Jeffrey B. Ellman, Esq.,
Carl E. Black, Esq., and Ryan T. Routh, Esq., at Jones Day in
Cleveland, Ohio, represent the Debtors.  Henry S. Miller at
Miller Buckfire & Co., LLC, serves as the Debtors' financial
advisor and investment banker.  Ted Stenger from AlixPartners
serves as Dana's Chief Restructuring Officer.

Thomas Moers Mayer, Esq., at Kramer Levin Naftalis & Frankel
LLP, represents the Official Committee of Unsecured Creditors.
Fried, Frank, Harris, Shriver & Jacobson, LLP serves as counsel
to the Official Committee of Equity Security Holders.  Stahl
Cowen Crowley, LLC serves as counsel to the Official Committee
of Non-Union Retirees.

The Debtors filed their Joint Plan of Reorganization on Aug. 31,
2007.  On Oct. 23, 2007, the Court approved the adequacy of the
Disclosure Statement explaining their Plan.  The Court confirmed
the Debtor's Plan on Dec. 26, 2007.  (Dana Corporation Bankruptcy
News, Issue No. 67; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


DELPHI CORP: Incurs $231 Million Net Loss in Month Ended Nov. 30
----------------------------------------------------------------

                    Delphi Corporation, et al.
               Unaudited Consolidated Balance Sheet
                     As of November 30, 2007
                          (In Millions)

                              ASSETS

Current assets:
   Cash and cash equivalents                                $13
   Restricted cash                                          124
   Accounts receivable, net:
      General Motors and affiliates                       1,482
      Other third parties                                   949
      Non-Debtor affiliates                                 232
   Notes receivable from non-Debtor affiliates              286
   Inventories, net:
      Productive material, work-in-process & supplies       794
      Finished goods                                        215
   Other current assets                                     357
                                                       --------
      TOTAL CURRENT ASSETS                                4,452

Long-term assets:
   Property, net                                          1,756
   Investment in affiliates                                 380
   Investments in non-Debtor affiliates                   4,046
   Goodwill                                                 152
   Other intangible assets                                   25
   Other                                                    534
                                                       --------
      TOTAL LONG-TERM ASSETS                              6,893
                                                       --------
TOTAL ASSETS                                            $11,345
                                                       ========

              LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities not subject to compromise:
   Debtor-in-possession financing                        $3,301
   Accounts payable                                       1,279
   Accounts payable to non-Debtor affiliates                525
   Accrued liabilities                                    1,362
   Notes payable to non-Debtor affiliates                    66
                                                       --------
   TOTAL CURRENT LIABILITIES                              6,533

Long-term liabilities not subject to compromise:
   Employee benefit plan obligations and other            1,143

Liabilities subject to compromise                        17,008
                                                       --------
   TOTAL LIABILITIES                                     24,684

Stockholders' deficit:
   TOTAL STOCKHOLDERS' DEFICIT                          (13,339)
                                                       --------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT             $11,345
                                                       ========


                    Delphi Corporation, et al.
          Unaudited Consolidated Statement of Operations
                  Month Ended November 30, 2007
                          (In Millions)

Net sales:
   General Motors and affiliates                           $660
   Other customers                                          431
   Non-Debtor affiliates                                     54
                                                       --------
Total net sales                                           1,145
                                                       --------
Operating expenses:
   Cost of sales                                          1,023
   U.S. employee workforce transition program charges        41
   Long-lived asset impairment charges                        -
   Depreciation and amortization                             46
   Selling, general and administrative                       85
   Securities & ERISA litigation charge                       -
                                                       --------
Total operating expenses                                  1,195
                                                       --------
Operating loss                                              (50)

Interest expense                                            (41)
Loss on extinguishment of debt                               (4)
Other (expense) income, net                                  12
                                                       --------
Loss before reorganization items, income
   tax expense, and equity income                           (83)
Reorganization items                                        (13)
Income tax benefit (expense)                                 (1)
Equity income from non-consolidated affiliates                4
Equity income from non-Debtor affiliates                   (138)
                                                       --------
NET LOSS                                                  ($231)
                                                       ========


                    Delphi Corporation, et al.
          Unaudited Consolidated Statement of Cash Flows
                  Month Ended November 30, 2007
                          (In Millions)

Cash flows from operating activities:
   Net loss                                               ($231)
   Adjustments to reconcile net loss
    to net cash provided by operating activities:
    Depreciation and amortization                            46
    Deferred income taxes                                    (1)
    Pension and other postretirement benefit expenses        68
    Equity income from unconsolidated affiliates             (4)
    Equity income from non-Debtor affiliates                138
    Reorganization items                                     13
    U.S. employee workforce transition program charges       41
    Loss on extinguishment of debt                            4
   Changes in operating assets and liabilities:
    Accounts receivable, net                                 55
    Inventories, net                                         69
    Other assets                                              3
    Accounts payable, accrued and other long-term debt     (138)
    Other                                                    17
  U.S. employee workforce transition program payments       (37)
    Other postretirement benefit payments                   (20)
    Pension contributions                                    (2)
    Payments for reorganization items                       (14)
                                                       --------
Net cash used in operating activities                         7

Cash flows from investing activities:
   Capital expenditures                                     (37)
   Proceeds from divestitures                                20
   Increase in restricted cash                                2
                                                       --------
Net cash used in investing activities                       (15)

Cash flows from financing activities:
   Net proceeds from DIP facility                            22
   Repayments on borrowings from non-Debtor affiliates       (1)
                                                       --------
Net cash used in financing activities                        21
                                                       --------
Decrease in cash and cash equivalents                        13
Cash and cash equivalents at beginning of period              -
                                                       --------
Cash and cash equivalents at end of period                  $13
                                                       ========

                          *     *     *

Reuters notes that Delphi's net loss of $231,000,000 for November
has pushed the company's loss through the first 11 months of 2007
to $2,782,000,000.

Reuters also notes that sales to General Motors Corp., Delphi's
former parent, totaling $660,000,000, accounted for 58% of the
auto-parts supplier's net revenues for November.  According to
Delphi's Monthly Operating Report, sales to General Motors and
its affiliates accounted for $8,298,000,000 out of the company's
net sales of $14,351,000,000 from January through November.

Crain's Detroit Business says Delphi ranks second on the
Automotive News list of the top 100 global suppliers with
original equipment automotive parts sales of $24,400,000,000 in
2006.

                     About Delphi Corporation

Headquartered in Troy, Michigan, Delphi Corporation (OTC: DPHIQ)
-- http://www.delphi.com/-- is the single supplier of vehicle
electronics, transportation components, integrated systems and
modules, and other electronic technology.  The company's
technology and products are present in more than 75 million
vehicles on the road worldwide.  Delphi has regional headquarters
in Japan, Brazil and France.

The company filed for chapter 11 protection on Oct. 8, 2005
(Bankr. S.D.N.Y. Lead Case No. 05-44481).  John Wm. Butler Jr.,
Esq., John K. Lyons, Esq., and Ron E. Meisler, Esq., at Skadden,
Arps, Slate, Meagher & Flom LLP, represent the Debtors in their
restructuring efforts.  Robert J. Rosenberg, Esq., Mitchell A.
Seider, Esq., and Mark A. Broude, Esq., at Latham & Watkins LLP,
represents the Official Committee of Unsecured Creditors.  As of
March 31, 2007, the Debtors' balance sheet showed $11,446,000,000
in total assets and $23,851,000,000 in total debts.

On Sept. 6, 2007, the Debtors filed their chapter 11 plan of
reorganization and a disclosure statement explaining that plan.
They submitted an amended reorganization plan and disclosure
statement on Dec. 10, 2007.  The Debtors' exclusive plan-filing
period expires on March 31, 2008.  The Court has scheduled a
confirmation hearing on Jan. 17, 2008.  (Delphi Bankruptcy News,
Issue No. 104; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)


DUNMORE HOMES: Files Schedules of Assets and Liabilities
--------------------------------------------------------
Dunmore Homes Inc. submitted to the United States Bankruptcy Court
for the Southern District of New York its schedules of assets and
liabilities, disclosing:

A.    Real Property
      Lots 259, 260, 261 of Natomas Central Subd.    $4,357,530

B.    Personal Property
B.1   Cash on Hand                                          200

B.2   Bank Accounts
         Guaranty Bank - CD                             350,000
         Umpqua Bank                                    110,708
         Guaranty Bank                                    7,684

B.3   Security Deposits
         Rent deposit - 8781 Sierra College LLC          51,627
         Rent deposit - Fresno Hemdon Investors LLC       8,500
         Workers Comp Deposit                            11,763

B.12  Interests in pension plans, 401(k) Plan
         Deferred Compensation Funds                  1,410,579
         Money Market Funds                             274,730

B.14  Interests in partnerships or joint ventures
         Premier Lending Services LP                     13,382

B.16  Accounts Receivable
         Notes receivable - Sidney Dunmore           11,199,042
         Dunmore Land Company                           350,749

B.21  Other Contingent and Unliquidated Claims
         Potential refund from FTB-2003 return           60,016
         B&D Plumbing, Inc.                              50,146
         IM Construction, Inc.                           18,399
         VC Concrete                                     12,921
         Production Framing Systems                       6,786
         Quality Door and Trim                            6,217
         Wilmore and Sons Plumbing                        5,934
         Sherman Loehr Custom Tile Works                  5,564
         Timberlake Cabinet Co.                           4,811
         Creative Touch Interiors - Roseville             3,214
         Simas Floor Company, Inc.                        2,618
         Others                                          43,163

B.25  Vehicles
         2005 Chevy Silverado                            10,000
         2003 GMC Envoy                                   5,000
         2001 Chevy van                                   3,000
         2001 Chevy van                                   3,000

B.28  Office Equipment
         Office furnishings                              52,937
         Computer hardware                               19,172
         Office equipment                                15,094


B.29  Machinery, fixtures, equipment for Business         3,657

B.35  Other Personal Property
         Cordano Parcel Option to Acquire               815,000
         Potential insurance recoveries - Cooper        700,000
         Potential insurance recoveries - RAM/MTN       750,000

      TOTAL SCHEDULED ASSETS                        $20,743,147
      =========================================================

C.    Property Claimed                                        0

D.    Creditors Holding Secured Claims
         Sacramento Valley Farm Credit               $1,529,567
         Travelers Bond                               9,147,084

E.    Creditors Holding Unsecured Priority Claims
         Sacramento County Tax Collector                184,056
         Placer County Tax Collector                     11,551
         Franchhise Tax Bard                              9,063
         Fresno County Tax Collector                      3,484

F.    Creditors Holding Unsecured Non-priority Claims
         RBC Builder Finance                         40,010,499
         Guaranty Bank                               38,277,001
         Key Bank                                    36,140,131
         Wachovia Bank, N.A.                         20,544,317
         Bank of New York                            20,000,000
         Comerica Bank                               19,569,954
         Affinity Bank                               17,054,943
         Franklin Bank                               10,637,173
         Indymac Bank F.S.B.                          8,524,813
         United Commercial Bank                       6,367,814
         Cal Sierra Construction, Inc.                4,158,269
         JMP Securities                               2,000,000
         MacKay & Somps - Sacramento                  1,745,804
         Telchert Construction                          737,859
         Cooper White & Cooper LLP                      403,888
         SGN Nelson Construction                        393,390
         Hemington Landscape Service                    390,043
         Valley Utility Services Inc.                   368,055
         B&D Plumbing, Inc.                             324,500
         Slaughter, John                                317,715
         Beutler Corp.                                  275,692
         Old Country Roofing Inc.                       241,989
         Dennis Blazona Construction, Inc.              213,483
         Timberlake Cabinet Company                     206,540
         Doorway Mfg. Co.                               206,179
         Wetland and Erosion Technologies               204,000
         Gibson, Michelle                               198,587
         Premier Indemnity Company                      192,525
         Simas Floor Company                            192,480
         Placer Lumber                                  192,173
         Emerald Drywall                                174,905
         Sherman Loehr Custom Tile Works                173,989
         CVC Construciton                               172,325
         G. Glenn Plastering                            167,801
         Lutz, Michael                                  167,980
         Ingram, Thomas                                 155,280
         Creative Touch Interiors - Fresno              140,612
         Terrence E. Lowell and Associates              136,935
         Creative Touch Interiors - Roseville           134,734
         KTGY Group, Inc.                               134,586
         Sacramento Bee                                 128,405
         Energetic Paint & Drywall                      128,124
         Power Factor Electric                          126,908
         Lupton Excavation, Inc.                        121,536
         Golden State Custom Framing, Inc.              121,404
         H&M Roofing                                    119,338
         GE Appliances                                  118,202
         I and J Builder                                107,738
         McDonough, Holland & Allen                     108,558
         Vemon, Dennis                                  107,888
         NorCal Environmental Corporation               105,330
         Air Design, Inc.                               100,805
         Pedro's Drywall, Inc.                           98,020
         Morgan Miller Blair                             96,568
         Virtue Masonry                                  96,241
         Design Masonry                                  95,741
         MacKay & Somps - Roseville                      92,598
         Executive Cleaning Corp.                        82,450
         Parker Landscape Development, Inc.              81,767
         Blazona Concrete Construction                   81,320
         Motivational Systems, Inc.                      77,910
         Pacific Park Landscaping                        70,108
         Sierra Pacific Lath and Plaster                 70,975
         Downey Plumbing                                 61,770
         Edwards Plastering                              66,164
         Riddio Construction                             61,666
         Others                                       5,254,052

      TOTAL SCHEDULED LIABILITIES                  $250,252,312
      =========================================================

Headquartered in Granite Bay, California, Dunmore Homes Inc. is a
privately-owned homebuilder.  The company filed for Chapter 11
protection on Nov. 8, 2007 (Bankr. S.D.N.Y. Case No. 07-13533).
Maria A. Bove, Esq., and Debra I. Grassgreen, Esq., at Pachulski
Stang Ziehl & Jones LLP, represent the Debtor in its restructuring
efforts.  The Official Committee of Unsecured Creditors has
selected Morrison & Foerster LLP as its counsel in this bankruptcy
proceeding.  When the Debtor filed for protection against its
creditors, it listed assets and liabilities of more than
$100 million.

The Debtor's exclusive period to file a plan expires on March 7,
2008.  (Dunmore Bankruptcy News, Issue No. 7; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or
215/945-7000).


HANCOCK FABRICS: Posts $17,000 Net Loss in Month Ended December 1
-----------------------------------------------------------------

              Hancock Fabrics Inc. and Subsidiaries
                  Consolidated Balance Sheet
                    As of December 1, 2007

ASSETS
Current assets:
   Cash and cash equivalents                        $3,366,000
   Receivables less allowance for
      doubtful accounts                              6,584,000
   Inventories                                      85,039,000
   Income taxes refundable                           8,235,000
   Prepaid expenses                                  1,766,000
                                                  ------------
   Total current assets                            104,990,000

Property and equipment                              43,330,000
Other assets                                        14,957,000
                                                  ------------
Total Assets                                      $163,277,000
                                                  ============

LIABILITIES AND SHAREHOLDERS'  EQUITY
Liabilities not subject to compromise
   Accounts payable                                $20,435,000
   Credit facility; DIP financing                   18,706,000
   Accrued liabilities                               9,820,000
   Deferred tax liabilities                          6,273,000

Liabilities subject to compromise
   Accounts payable                                 28,345,000
   Accrued liabilities                              10,932,000
   Long-term lease financing obligations             1,676,000
   Capital lease obligations                         1,701,000
   Postretirement benefits other than pensions       9,588,000
   Pension and SERP liabilities                      8,074,000
   Other liabilities                                 9,098,000
                                                  ------------
Total Liabilities                                  125,648,000
Total Shareholders Equity                           37,629,000
                                                  ------------
Total liabilities and shareholders' equity        $163,277,000
                                                  ============


              Hancock Fabrics Inc. and Subsidiaries
               Consolidated Statement of Operations
               For the Month Ended December 1, 2007

Sales                                             $27,065,000
Cost of goods sold                                 15,705,000
                                                 ------------
Gross profit                                       11,360,000

Selling general & admin expense                     9,720,000
Depreciation and amortization                         292,000
                                                 ------------
Operating income (loss)                             1,348,000

Reorganization expenses                             1,050,000
Interest expense net                                  315,000
                                                 ------------
Earnings (loss) before income taxes                   (17,000)
Income taxes                                                0
                                                 ------------
Net earnings (loss)                                  ($17,000)
                                                 ============


              Hancock Fabrics Inc. and Subsidiaries
               Consolidated Statement of Cash Flow
              For the Month Ended December 1, 2007

Cash flows from operating activities:
   Net earnings                                      ($17,000)
   Adjustments to reconcile net
   earnings to cash flows used in
   operating activities
      Depreciation and amortization                   519,000
      Amortization of deferred loan costs              99,000
      LIFO charge (credit)                           (277,000)
      Reserve for store closings credits              514,000
      Reserve for obsolete inventory                        0
      Reserve for sales returns and bad debts               0
      Stepped rent accrual                                  0
      Loss on disposition of property
        and equipment                                  77,000
      Gain on disposition of lease
        financing obligations                               0
      Stock compensation expense                       74,000
   (Increase) decrease in assets
      Receivables and prepaid expenses                (52,000)
      Inventory at current cost                     2,799,000
   Income tax refundable                                    0
      Other non-current assets                        (12,000)
   Increase (decrease) in liabilities
      Accounts payable                             (1,785,000)
      Accrued liabilities                            (552,000)
      Postretirement benefits other than pensions     (42,000)
      Long-term pension and SERP liabilities          156,000
      Reserve for store closings                        8,000
      Other liabilities                                (4,000)
                                                 ------------
Net cash used in operating activities               (477,000)

Cash flows from investing activities:
   Additions to property and equipment               (63,000)
   Proceeds from the disposition of property
    and equipment                                      1,000
                                                ------------
Net cash used in investing activities                (62,000)

Cash flows from financing activities:
   Net borrowings on revolving credit agreement     (827,000)
   Payments for lease financing                       (1,000)
   Payments for capital leases                        (4,000)
   Payments for loan costs                                 0
   Purchase of treasury stock                              0
   Tax obligation settled with treasury stock              0
                                                ------------
Net cash provided by financing activities           (832,000)
                                                ------------
Decrease in cash and cash equivalents               (417,000)
Cash beginning of period                           3,783,000
                                                ------------
Cash end of period                                $3,366,000
                                                ============

Headquartered in Baldwyn, Mississippi, Hancock Fabrics Inc.
(OTC: HKFIQ) -- http://www.hancockfabrics.com/-- is a specialty
retailer of a wide selection of fashion and home decorating
textiles, sewing accessories, needlecraft supplies and sewing
machines.  Hancock Fabrics is one of the largest fabric retailers
in the United States, currently operating approximately 400 retail
stores in approximately 40 states.  The company employs
approximately 7,500 people on a full-time and part-time