TCR_Public/080315.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, March 15, 2008, Vol. 12, No. 64

                             Headlines

CALPINE CORP: Records $142MM Net Income for Month Ended Dec. 31
NEWPOWER HOLDINGS: Files Operating Report for Dec. 31 to Jan. 31
POPE & TALBOT: Incurs $199,527,000 Net Loss in December 2007
REUNION INDUSTRIES: Files January 2008 Monthly Operating Report
TWEETER HOME: Posts $665,942 Net Loss for Month Ended Aug. 31

TWEETER HOME: Posts $806,270 Net Loss for Month Ended Sept. 30

                             *********

CALPINE CORP: Records $142MM Net Income for Month Ended Dec. 31
---------------------------------------------------------------

                    Calpine Corporation
             Consolidated Condensed Balance Sheet
                   As of December 31, 2007

                           ASSETS
Current asset
   Cash and cash equivalents                      $1,915,000,000
   Accounts receivable, net                          878,000,000
   Accounts receivable, related party                226,000,000
   Inventories                                       114,000,000
   Margin deposits and other prepaid expense         452,000,000
   Restricted cash, current                          422,000,000
   Current derivative assets                         231,000,000
   Assets held for sale                              195,000,000
   Other current assets                               98,000,000
                                                  --------------
Total current assets                               4,531,000,000

Property, plant and equipment, net                12,292,000,000
Restricted cash, net of current portion              159,000,000
Investments                                          260,000,000
Long-term derivative assets                          222,000,000
Other assets                                       1,018,000,000
                                                  --------------
Total assets                                     $18,482,000,000
                                                  ==============

       LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities:
   Accounts payable                                 $642,000,000
   Accrued interest payable                          324,000,000
   Debt, current                                   1,710,000,000
   Current derivative liabilities                    306,000,000
   Income taxes payable                               51,000,000
   Other current liabilities                         571,000,000
                                                  --------------
Total current liabilities                          3,604,000,000

Debt, net of current portion                       9,946,000,000
Deferred income taxes, net of current portion         38,000,000
Long-term derivative liabilities                     510,000,000
Long-term liabilities                                245,000,000

Total liabilities not subject to compromise       14,343,000,000
Liabilities subject to compromise                  8,788,000,000

Minority interests                                     3,000,000

Stockholders' equity (deficit):
   Common stock                                        1,000,000
   Additional paid-in capital                      3,263,000,000
   Additional paid-in capital, loaned shares                   -
   Additional paid-in capital, returnable shares               -
   Accumulated deficit                            (7,685,000,000)
   Accumulated other comprehensive loss             (231,000,000)
                                                  --------------
Total stockholders' deficit                       (4,652,000,000)

Total liabilities and stockholders' deficit      $18,482,000,000
                                                  ==============


                        Calpine Corporation
          Consolidated Condensed Statement of Operations
              For the period ending December 31, 2007

Operating revenues                                 $666,000,000
Cost of revenue:
Fuel and purchased energy expenses                   480,000,000
Plant operating expense                               58,000,000
Depreciation and amortization                         36,000,000
Operating plant impairments                           44,000,000
Other cost of revenue                                 13,000,000
                                                    ------------
   Gross profit                                       35,000,000

Sales, general and administrative expense             13,000,000
Other operating expenses                              16,000,000
                                                    ------------
   Income from operations                              6,000,000
   
Interest expense                                     613,000,000
Interest (income)                                     (4,000,000)
Other (income) expense, net                            7,000,000
                                                    ------------
   Loss before reorganization items & income taxes  (610,000,000)
   
Reorganization items                                 (60,000,000)
                                                    ------------
   Loss before income taxes                         (550,000,000)
   
Provision (benefit) for income taxes                (692,000,000)
                                                    ------------
   Net income                                       $142,000,000
                                                    ============

Based in San Jose, California, Calpine Corporation (OTC Pink
Sheets: CPNLQ) -- http://www.calpine.com/-- supplies customers
and communities with electricity from clean, efficient, natural
gas-fired and geothermal power plants.  Calpine owns, leases and
operates integrated systems of plants in 21 U.S. states and in
three Canadian provinces.  Its customized products and services
include wholesale and retail electricity, gas turbine components
and services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.

The company and its affiliates filed for chapter 11 protection on
Dec. 20, 2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard
M. Cieri, Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq.,
and Robert G. Burns, Esq., Kirkland & Ellis LLP represent the
Debtors in their restructuring efforts.  Michael S. Stamer, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, represents the Official
Committee of Unsecured Creditors.  As of Aug. 31, 2007, the
Debtors disclosed total assets of $18,467,000,000, total
liabilities not subject to compromise of $11,207,000,000, total
liabilities subject to compromise of $15,354,000,000 and
stockholders' deficit of $8,102,000,000.

On Feb. 3, 2006, two more affiliates, Geysers Power Company, LLC,
and Silverado Geothermal Resources, Inc., filed voluntary chapter
11 petitions (Bankr. S.D.N.Y. Case Nos. 06-10197 and 06-10198).
On Sept. 20, 2007, Santa Rosa Energy Center, LLC, another
affiliate, also filed a voluntary chapter 11 petition (Bankr.
S.D.N.Y. Case No. 07-12967).

On June 20, 2007, the Debtors filed their Chapter 11 Plan and
Disclosure Statement.  On Aug. 27, 2007, the Debtors filed their
Amended Plan and Disclosure Statement.  Calpine filed a Second
Amended Plan on Sept. 19, 2007 and on Sept. 24, 2007, filed a
Third Amended Plan.  On Sept. 25, 2007, the Court approved the
adequacy of the Debtors' Disclosure Statement and entered a
written order on September 26.  On Dec. 19, 2007, the Court
confirmed the Debtors' Plan.  The Amended Plan was deemed
effective as of January 31, 2008.


NEWPOWER HOLDINGS: Files Operating Report for Dec. 31 to Jan. 31
----------------------------------------------------------------
(Louie)

NewPower Holdings Inc. and its debtor-affiliates filed its monthly
operating report for the period from Dec. 31, 2007, to Jan. 1,
2008, with the U.S. Bankruptcy Court for the Northern District of
Georgia, Newnan Division.

The Debtors reported an opening cash balance of $1,555 and a
closing cash balance of $1,420.

A full-text copy of NewPower Holdings Inc. and its debtor-
affiliates' monthly operating report for the period from Dec. 31,
2007, to Jan. 1, 2008, is available at no charge at

               http://researcharchives.com/t/s?2925

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.


POPE & TALBOT: Incurs $199,527,000 Net Loss in December 2007
------------------------------------------------------------

                   Pope & Talbot, Inc., et al.
                     Unaudited Balance Sheet
                     As of December 31, 2007

                              ASSETS

Current Assets
  Cash & cash equivalents                            $8,892,000
  Restricted cash                                     1,892,000
  Accounts receivable                               102,056,000
  Inventories
    Raw materials                                    53,878,000
    Finished products                                29,301,000
  Prepaid expenses and other                         32,670,000
  Assets held for sale                              205,076,000
                                                   ------------
Total current assets                                433,765,000

Properties
  Plant and equipment                                         0
  Accumulated depreciation                                    0
    Net property, plant & equipment                           0
  Land and timber cutting rights                              0
                                                   ------------
Total properties                                              0

Other Assets
  Deferred tax charge                                         0
  Deferred debt issue cots                            1,781,000
  Deferred charges and other                          6,815,000
                                                   ------------
Total other assets                                    8,596,000
                                                   ------------
TOTAL ASSETS                                       $442,361,000
                                                   ============

                       LIABILITIES & EQUITY

Liabilities Not Subject to Compromise:
Current Liabilities
  Current portion of long-term debt                $246,803,000
  Accounts payable                                   21,412,000
  Accrued payroll and related taxes                  14,048,000
  Income taxes payable                                1,159,000
  Current portion reforestation                               0
  Other accrued liabilities                           3,655,000
                                                   ------------
Total current liabilities                           287,077,000

Long-Term Liabilities
  Deferred income tax liability, net                          0
  Pension and post-retirement benefits                        0
  Reforestation                                         419,000
  Other long-term liabilities                                 0
                                                   ------------
Total long-term liabilities                             419,000

Liabilities Subject to Compromise                   314,297,000

Stockholders Equity (deficit)
  Common stock                                       17,208,000
  Additional paid-in capital                         67,044,000
  Retained earnings (deficit)                      (256,841,000)
  Common stock held in treasury, at cost            (12,319,000)
  Accumulated other comprehensive income             25,476,000
                                                   ------------
Total stockholders' equity (deficit)               (159,432,000)
                                                   ------------
TOTAL LIABILITIES & EQUITY (DEFICIT)               $442,361,000
                                                   ============



                   Pope & Talbot, Inc., et al.
                Unaudited Statement of Operations
              For the Month Ended December 31, 2007

Revenues
  Pulp                                              $50,552,000
  Wood Products                                      10,056,000
                                                   ------------
Total                                                60,608,000

Cost of Sales
  Pulp                                               50,292,000
  Wood Products                                      13,346,000
  Loss on impairment of assets                      188,516,000
  Compensation related to timber take-back                    0
                                                   ------------  
Total                                               252,154,000

Selling, General and Administrative
  Pulp                                                  696,000
  Wood Products                                         155,000
  Corporate                                           2,030,000
                                                   ------------  
Total                                                 2,881,000

Operating income (loss)                            (194,427,000)

Interest expense and amortization of debt costs      (5,607,000)
Interest income                                          14,000
Foreign exchange                                      2,039,000
                                                   ------------  
Income (loss) before reorganization items &        (197,981,000)
  taxes
Reorganization items                                (10,260,000)
                                                   ------------  
Income (loss) before taxes                         (208,241,000)
Income tax provision (benefit)                       (8,714,000)
                                                   ------------
Net Income (Loss)                                 ($199,527,000)
                                                   ============



                   Pope & Talbot, Inc., et al.
            Statement of Cash Receipts and Disbursements
           For the Period November 19 - December 31, 2007

Cash - Beginning of Period                          $10,292,323

RECEIPTS
Accounts receivable                                  75,898,076
Other (GST refund and interest income)                2,320,995
Transfers (from DIP accounts)                                 0
                                                   ------------
Total Receipts                                       78,219,071

DISBURSEMENTS
Net payroll                                          (9,680,605)
Payroll taxes                                        (8,345,281)
Property & other taxes & lumber duties               (1,594,413)
Raw material & operating supplies                   (31,360,235)
Utilities/energy                                     (8,466,860)
Freight                                              (9,755,005)
Maintenance material & contract services             (3,704,225)
Lease payment                                          (881,313)
Insurance                                              (452,042)
Interest & finance costs on revolver                   (468,714)
Other                                                (8,096,031)
Professional fees                                      (181,891)
Bankruptcy-related disbursements                     (3,008,682)
                                                   ------------
Total Disbursements                                 (85,995,297)
                                                   ------------
Net cash flow                                        (7,776,226)
                                                   ------------
Cash - End of Period                                 $2,516,097
                                                   ============

                       About Pope & Talbot

Based in Portland, Oregon, Pope & Talbot Inc. (Other OTC:
PTBT.PK) -- http://www.poptal.com/-- is a pulp and wood products
business.  Pope & Talbot was founded in 1849 and produces market
pulp and softwood lumber at mills in the US and Canada.  Markets
for the company's products include the US, Europe, Canada, South
America and the Pacific Rim.

The company and its U.S. and Canadian subsidiaries applied for
protection under the Companies' Creditors Arrangement Act of
Canada on Oct. 28, 2007.  The Debtors' CCAA Stay expired
on Jan. 16, 2008.

The company and fourteen of its debtor-affiliates filed for
Chapter 11 protection on Nov. 19, 2007 (Bankr. D. Del. Lead Case
No. 07-11738).  Shearman & Sterling LLP is the Debtor's bankruptcy
counsel, while Laura Davis Jones, Esq. at Pachulski, Stang, Ziehl
& Jones L.L.P. represents the Debtors as bankruptcy co-counsel.
The Official Committee of Unsecured Creditors selected Fried,
Frank, Harris, Shriver & Jacobson LLP as its bankruptcy counsel.
When the Debtors filed for bankruptcy, they listed total assets of
$681,960,000 and total debts of $601,090,000.

The Debtors' exclusive period to file a plan expires on March 18,
2008.

Pope & Talbot Pulp Sales Europe, LLC, a subsidiary, on Nov. 21,
2007, filed an application for relief under Belgian bankruptcy
laws in the commercial court in Brussels.  If the Belgian court
grants Pope & Talbot Europe's application, it is expected it will
be liquidated through the bankruptcy proceeding.

(Pope & Talbot Bankruptcy News, Issue No. 16; Bankruptcy
Creditors' Service Inc., http://bankrupt.com/newsstand/or
215/945-7000).


REUNION INDUSTRIES: Files January 2008 Monthly Operating Report
---------------------------------------------------------------
(Louie)
Reunion Industries Inc. filed with the Bankruptcy Court and United
States Trustee its monthly operating report for January 2008.

As of Jan. 31, 2008, the Debtor had $45,318,000 in total assets,
$67,933,000 in total liabilities, and $22,615,000 in total
stockholders' deficit.

For the month ended Jan. 31, 2008, the Debtor did not had any
revenue and incurred a net loss of $118,000.

For the month ended Jan. 31, 2008, the beginning cash balance was
$509,238 and the ending cash balance was $455,178.

A full-text copy of the company's January 2008 report is
available for free at http://researcharchives.com/t/s?2926

                     About Reunion Industries

Headquartered in Pittsburgh, Pennsylvania, Reunion Industries
Inc. owns and operates industrial manufacturing operations that
design and manufacture engineered, high quality products for
specific customer requirements.  These products include large
diameter seamless pressure vessels, manufactured by its CP
Industries division, and hydraulic and pneumatic cylinders,
manufactured by its Hanna Cylinders division.  In addition,
the Debtor has a 65% interest in Shanghai Klemp Metal Products
Co., Ltd., a Chinese company located in Shanghai, China.
Shanghai Klemp manufactures metal bar grating.

Reunion Industries filed for Chapter 11 protection on Nov. 26,
2007 (Bankr. D. Conn. Case No.: 07-50727).  Two Reunion Industries
stockholders, Charles E. Bradley, Sr. Family, L.P., and John Grier
Poole Family, L.P., filed separate Chapter 11 petitions on the
same day (Bankr. D. Conn. Case Nos. 07-50725 and 07-50726).  Carol
A. Felicetta, Esq. at Reid and Riege, P.C. represents the Debtors
in their restructuring efforts.


TWEETER HOME: Posts $665,942 Net Loss for Month Ended Aug. 31
-------------------------------------------------------------

         Tweeter Home Entertainment Group, Inc., et al.
                   Consolidated Balance Sheet
                     As of August 31, 2007

Assets
Current Assets:
   Cash and Cash Equivalents                         $4,401,251
   Accounts Receivable                                        0
   Inventory                                                  0
   Deferred Tax Assets                                        0
   Prepaid Expenses and Other Current Assets          2,300,447
                                                 --------------
      Total Current Assets                            6,701,699

   Property and Equipment                                     0
   Long-Term Investments                                      0
   Intangible Assets, Net                                     0
   Other Assets                                               0
   Goodwill                                                   0
                                                 --------------
Total Assets                                         $6,701,699
                                                 ==============

Liabilities and Owners' Equity
Liabilities Not Subject to Compromise (Postpetition):
   Current Portion of Long-Term Debt                          0
   Total Accounts Payable                            $2,934,187
                                                 --------------
      Total Postpetition Liabilities                  2,934,187

Liabilities Subject to Compromise (Prepetition):
   Deferred Compensation                                      0
   Accrued Expenses                                           0
   Customer Deposits                                          0
   Prepetition Accounts Payable                      32,536,235
                                                 --------------
      Total Prepetition Liabilities                  32,536,235

Secured Bank Debt                                             0

Other Long-Term Liabilities:
   Accrued Income Taxes                                 951,185
   Long-Term Restructuring and Discontinued
      Store Reserve                                           0
   Rent-Related Accruals                                      0
                                                 --------------
      Total Other Long-Term Liabilities                 951,185
                                                 --------------
Total Liabilities                                    36,421,607

Total Stockholder's Equity                          (29,719,908)
                                                 --------------
Total Liabilities and Stockholder's Equity           $6,701,699
                                                 ==============


         Tweeter Home Entertainment Group, Inc., et al.
              Consolidated Statement of Operations
              For the Month Ended August 31, 2007

Revenue                                                      $0
Cost of Goods Sold                                            0
                                                 --------------
Gross Profit                                                  0
                                                 --------------
Total Operating Expenses                                      0

Operating Income                                              0
Other Income (Expense)                                  665,942
Loss on Transaction                                           0
                                                 --------------
Earnings Before Tax                                    (665,942)
Taxes                                                         0
                                                 --------------
Net Income                                            ($665,942)
                                                 ==============


         Tweeter Home Entertainment Group, Inc., et al.
          Schedule of Cash Receipts and Disbursements
              For the Month Ended August 31, 2007

Cash, Beginning of Month                                     $0

Total Receipts                                                0
Total Disbursements                                           0
                                                 --------------
Net Cash Flow                                                 0
                                                 --------------
Cash, End of Month                                           $0
                                                 ==============

                     About Tweeter Home

Based in Canton, Mass., Tweeter Home Entertainment Group Inc.
-- http://www.tweeter.com/-- retails mid-to high-end audio and
video consumer electronics products.  Tweeter and seven of its
affiliates filed for chapter 11 Protection on June 11, 2007
(Bankr. D. Del. Case Nos. 07-10787 through 07-10796).  Gregg M.
Galardi, Esq., Mark L. Desgrosseilliers, Esq., and Sarah E.
Pierce, Esq., at Skadden, Arps, Slate, Meagher & Flom, LLP,
represent the Debtors.  Kurtzman Carson Consultants LLC acts as
the Debtors' claims and noticing agent.

Bruce Grohsgal, Esq., William P. Weintraub, Esq., and Rachel Lowy
Werkheiser, Esq., at Pachulski Stang Ziehl & Jones LLP; and Scott
L. Hazan, Esq., Lorenzo Marinuzzi, Esq., and Todd M. Goren, Esq.,
at Otterbourg, Steindler, Houston & Rosen, P.C., represent the
Official Committee of Unsecured Creditors.

As of Dec. 21, 2006, Tweeter had total assets of $258,573,353 and
total debts of $190,417,285.  The Court expects the Debtors to
file a plan of reorganization on June 5, 2008.  (Tweeter
Bankruptcy News, Issue No. 18, Bankruptcy Creditors' Service,
Inc., http://bankrupt.com/newsstand/or 215/945-7000).


TWEETER HOME: Posts $806,270 Net Loss for Month Ended Sept. 30
--------------------------------------------------------------

         Tweeter Home Entertainment Group, Inc., et al.
                   Consolidated Balance Sheet
                    As of September 30, 2007

Assets
Current Assets:
   Cash and Cash Equivalents                         $6,229,113
   Accounts Receivable                                        0
   Inventory                                                  0
   Deferred Tax Assets                                        0
   Prepaid Expenses and Other Current Assets          2,300,447
                                                 --------------
      Total Current Assets                            8,529,560

   Property and Equipment                                     0
   Long-Term Investments                                      0
   Intangible Assets, Net                                     0
   Other Assets                                               0
   Goodwill                                                   0
                                                 --------------
Total Assets                                         $8,529,560
                                                 ==============

Liabilities and Owners' Equity
Liabilities Not Subject to Compromise (Postpetition):
   Current Portion of Long-Term Debt                          0
   Escrow                                            $2,812,000
   Total Accounts Payable                             2,756,319
                                                 --------------
      Total Postpetition Liabilities                  5,568,319

Liabilities Subject to Compromise (Prepetition):
   Deferred Compensation                                      0
   Accrued Expenses                                           0
   Customer Deposits                                          0
   Prepetition Accounts Payable                      32,536,235
                                                 --------------
      Total Prepetition Liabilities                  32,536,235

Secured Bank Debt                                             0

Other Long-Term Liabilities:
   Accrued Income Taxes                                 951,185
   Long-Term Restructuring and Discontinued
      Store Reserve                                           0
   Rent-Related Accruals                                      0
                                                 --------------
      Total Other Long-Term Liabilities                 951,185
                                                 --------------
Total Liabilities                                    39,055,738

Total Stockholder's Equity                          (30,526,178)
                                                 --------------
Total Liabilities and Stockholder's Equity           $8,529,560
                                                 ==============


         Tweeter Home Entertainment Group, Inc., et al.
              Consolidated Statement of Operations
             For the Month Ended September 30, 2007

Revenue                                                      $0
Cost of Goods Sold                                            0
                                                 --------------
Gross Profit                                                  0
                                                 --------------
Total Operating Expenses                                      0

Operating Income                                              0
Other Income (Expense)                                  806,270
Loss on Transaction                                           0
                                                 --------------
Earnings Before Tax                                    (806,270)
Taxes                                                         0
                                                 --------------
Net Income                                            ($806,270)
                                                 ==============


         Tweeter Home Entertainment Group, Inc., et al.
          Schedule of Cash Receipts and Disbursements
            For the Month Ended September 30, 2007

Cash, Beginning of Month                                     $0

Total Receipts                                                0
Total Disbursements                                           0
                                                 --------------
Net Cash Flow                                                 0
                                                 --------------
Cash, End of Month                                           $0
                                                 ==============

                     About Tweeter Home

Based in Canton, Mass., Tweeter Home Entertainment Group Inc.
-- http://www.tweeter.com/-- retails mid-to high-end audio and
video consumer electronics products.  Tweeter and seven of its
affiliates filed for chapter 11 Protection on June 11, 2007
(Bankr. D. Del. Case Nos. 07-10787 through 07-10796).  Gregg M.
Galardi, Esq., Mark L. Desgrosseilliers, Esq., and Sarah E.
Pierce, Esq., at Skadden, Arps, Slate, Meagher & Flom, LLP,
represent the Debtors.  Kurtzman Carson Consultants LLC acts as
the Debtors' claims and noticing agent.

Bruce Grohsgal, Esq., William P. Weintraub, Esq., and Rachel Lowy
Werkheiser, Esq., at Pachulski Stang Ziehl & Jones LLP; and Scott
L. Hazan, Esq., Lorenzo Marinuzzi, Esq., and Todd M. Goren, Esq.,
at Otterbourg, Steindler, Houston & Rosen, P.C., represent the
Official Committee of Unsecured Creditors.

As of Dec. 21, 2006, Tweeter had total assets of $258,573,353 and
total debts of $190,417,285.  The Court expects the Debtors to
file a plan of reorganization on June 5, 2008.  (Tweeter
Bankruptcy News, Issue No. 18, 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,
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Each Tuesday edition of the TCR contains a list of companies with
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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.  Shimero R. Jainga, Ronald C. Sy, Joel Anthony G. Lopez,
Cecil R. Villacampa, Melanie C. Pador, Ludivino Q. Climaco, Jr.,
Loyda I. Nartatez, Tara Marie A. Martin, Philline P. Reluya,
Joseph Medel C. Martirez, Ma. Cristina I. Canson, Christopher G.
Patalinghug, and Peter A. Chapman, Editors.

Copyright 2008.  All rights reserved.  ISSN: 1520-9474.

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

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

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