TCR_Public/080322.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 22, 2008, Vol. 12, No. 69

                             Headlines



ACCEPTANCE INSURANCE: Incurs $10,917 Net Loss in February 2008
NEW CENTURY: Posts $1,150,022,665 Net Loss in December 2007
PRC LLC: Delivers Schedules of Assets and Liabilities
PRC LLC: PRC B2B Delivers Schedules of Assets and Liabilities
PRC LLC: Panther/DCP Delivers Schedules of Assets and Liabilities

PRC LLC: Access Direct Delivers Schedules of Assets & Liabilities
PRC LLC: Precision Delivers Schedules of Assets and Liabilities
SEA CONTAINER: Incurs $49,716,170 Net Loss in January 2008



                             *********

ACCEPTANCE INSURANCE: Incurs $10,917 Net Loss in February 2008
--------------------------------------------------------------
Acceptance Insurance Companies Inc. filed its monthly operating
report for February 2008 with the United States Bankruptcy Court
for the District of Nebraska on Feb. 29, 2008.

The Debtor reported a net loss of $10,917 and revenue of $2,681
for the month ended Feb. 29, 2008.

At Feb. 29, 2008, Acceptance Insurance Companies Inc.'s balance
sheet showed:

        Total Current Assets                    $1,249,481
        Total Assets                           $36,846,031
        Total Liabilities                     $138,184,380
        Total Shareholders' Deficit           $101,338,349

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

                http://researcharchives.com/t/s?295c

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 the Official Committee of Unsecured Creditors in
Acceptance Insurance's case.  As of December 2007, Debtor listed
$36,326,172 in total assets and $138,187,943 in total debts.


NEW CENTURY: Posts $1,150,022,665 Net Loss in December 2007
-----------------------------------------------------------

           New Century Financial Corp. and Affiliates
                   Consolidated Balance Sheet
                     As of December 31, 2007

Assets
Current Assets:
Unrestricted Cash and Equivalents                   $79,615,179
Restricted Cash and Equivalents                      11,561,700
Accounts Receivable, Net                                      0
Notes Receivable                                              0
Inventories                                                   0
Prepaid Expenses                                        750,001
Professional Retainers                                        0
Other Current Assets                                 31,350,237
                                                 --------------
Total Current Assets                                123,277,117
                                                 --------------
Property and Equipment                               28,308,391
Lease Improvements                                       36,080
Accumulated Depreciation                            (19,067,622)
                                                 --------------
Other Assets                                        321,714,901
                                                 --------------
Total Assets                                      [$454,268,867]
                                                 ==============

Liabilities and Owners' Equity
Liabilities Not Subject to Compromise:
   Accounts Payable                                          $0
   Professional Fees                                 25,694,710
Liabilities Subject to Compromise:
   Secured Debt                                     220,643,581
   Priority Debt                                     11,323,226
   Unsecured Debt                                 1,040,833,840
                                                 --------------
Total Liabilities                                 1,298,495,357
                                                 --------------
Owner Equity:
   Capital Stock                                      4,530,047
   Additional Paid-in Capital                     2,170,845,310
   Partners' Capital Account                                  0
   Owners' Equity Account                                     0
   Retained Earnings - Prepetition               (1,083,442,468)
   Retained Earnings - Postpetition              (1,936,159,379)
   Adjustments to Owner Equity                                0
   Postpetition Contributions                                 0
                                                 --------------
Net owner Equity                                   (844,226,490)
                                                 --------------
Total Liabilities and Owners' Equity               $454,268,867
                                                 ==============


           New Century Financial Corp. and Affiliates
             Consolidated Statement of Operations
                 Month Ended December 31, 2007

Revenues                                          ($887,257,791)
Cost of Goods Sold                                            0
Operating Expenses:
   Contibutions                                               0
   Employee Benefits Programs                           177,721
   Office Expense                                       136,434
   Rent and Lease Expense                             3,656,425
   Salaries, Commissions, & Fees                      3,647,523
   Travel and Entertainment                               1,224
   Other                                            206,446,409
Depreciation, Depletion & Amortization                        0
                                                 --------------
Net Loss before Other Income & Expenses         ($1,101,323,527)
Other Expense                                       (42,125,784)
Reorganization Items
   Professional Fees                                  6,864,789
   Interest Earned for Accumulated Cash                (291,435)
Total Reorganization Expenses                         6,573,354
Income Taxes                                                  0
                                                 --------------
Net Profit (Loss)                               ($1,150,022,665)
                                                 ==============


           New Century Financial Corp. and Affiliates
          Schedule of Cash Receipts and Disbursements
                  Month Ended December 31, 2007

Cash, Beginning of month                           $109,297,614

Total Receipts                                        6,078,674
Non-cash Accounting Adjustments                       1,125,389

Total Disbursements                                 (25,324,797)
                                                 --------------
Net Cash Flow                                       (18,120,734)
                                                 --------------
Cash, End of month                                  $91,176,879
                                                 ==============

                         About New Century

Founded in 1995, Irvine, Calif.-based New Century Financial
Corporation (NYSE: NEW) -- http://www.ncen.com/-- is a real
estate investment trust, providing mortgage products to borrowers
nationwide through its operating subsidiaries, New Century
Mortgage Corporation and Home123 Corporation.  The company offers
a broad range of mortgage products designed to meet the needs of
all borrowers.

The company and its debtor-affiliates filed for Chapter 11
protection on April 2, 2007 (Bankr. D. Del. Lead Case No.
07-10416).  Suzzanne Uhland, Esq., Austin K. Barron, Esq., and
Ana Acevedo, Esq., at O'Melveny & Myers LLP, and Mark D. Collins,
Esq., Michael J. Merchant, Esq., and Jason M. Madron, Esq., at
Richards, Layton & Finger, P.A., represent the Debtors.  The
Official Committee of Unsecured Creditors selected Hahn & Hessen
as its bankruptcy counsel and Blank Rome LLP as its co-counsel.
When the Debtors filed for bankruptcy, they listed total assets
of $36,276,815 and total debts of $102,503,950.  The Debtors'
exclusive period to file a plan expired on Jan. 28, 2008. (New
Century Bankruptcy News, Issue No. 34; Bankruptcy Creditors'
Service, Inc., http://bankrupt.com/newsstand/or 215/945-7000).


PRC LLC: Delivers Schedules of Assets and Liabilities
-----------------------------------------------------
PRC LLC submitted to the U.S. Bankruptcy Court for the Southern
District of New York its schedules of assets and liabilities,
disclosing:

A.    Real Property
       Vacant Land in Miami, Florida              $2,695,707
       Vacant Land, Sunrise, Florida                 unknown

B.    Personal Property
B.1   Cash on Hand                                         0
B.2   Financial Accounts
       Bank of New York                           10,965,227
       Bank of New York -- Payroll Withholding
          Tax Escrow Account                       1,960,000
       Bank of New York -- Sales & Use Tax
          Escrow Account                              68,000
B.3   Security Deposits
       Bank of America                                50,000
       Lease
          BGTX Project                               123,658
          South Florida Stadium                       32,000
          Kronos-Security Deposit                     21,000
          HR Kendall                                  20,768
          Pro Player                                  20,010
          HR Kendall-117 Partners                     12,654
          Office Depot Center                         11,968
       Rent
          Carr Office Park                           100,000
          Equastone Austin I                          50,000
          Casavane Realty                             13,011
       Utilities
          Appalachian Power                           25,556
       Others                                         85,280
B.4   Household Goods and Furnishings                      0
B.5   Books, pictures & other art objects                  0
B.6   Wearing apparel                                      0
B.7   Furs and jewelry                                     0
B.8   Firearms, sports & other hobby equipment             0
B.9   Interests in insurance policies                      0
B.10  Annuities                                            0
B.11  Interests in education IRA                           0
B.12  Interest in pension, profit sharing plan             0
B.13  Stock & Interests                              Unknown
B.14  Interests in partnerships, joint ventures            0
B.15  Gov't. & corporate bonds, etc.                       0
B.16  Accounts Receivable                         56,124,030
B.17  Alimony & property settlements                       0
B.18  Liquidated debts owed to debtor                      0
B.19  Other equitable interests                            0
B.20  Investment in deferred compensation                  0
B.21  Derivative asset
0
B.22  Intellectual property                          Unknown
B.23  Licenses, franchises and others                      0
B.24  Customer list                                        0
B.25  Vehicles & accessories                          60,669
B.26  Boats, motors & accessories                          0
B.27  Aircraft & accessories                               0
B.28  Office equipment, furnishings, supplies      8,291,320
B.29  Machinery, fixtures, et al.
       Computers                                  25,654,953
       Software and others                        45,932,383
       Telephone Equipment                        19,811,232
B.30  Inventory                                            0
B.31  Animals                                              0
B.32  Crops                                                0
B.33  Farming equipment & implements                       0
B.34  Farm supplies, chemicals & feed                      0
B.35  Other personal property
       Intangible Assets                             Unknown
       Leasehold Improvements                     27,062,694

      TOTAL SCHEDULED ASSETS                    $199,202,558
      ======================================================

C.    Property Claimed as Exempt              Not applicable

D.    Creditors Holding Secured Claims
       Law Debenture Trust Company of NY         $67,000,000
       Royal bank of Scotland PLC                121,674,690

E.    Creditors Holding Unsecured Priority Claims
       Joe Livingston                                989,927
       Miami Dade Tax Collector                      690,015
       Broward County Revenue Collector              253,651
       Veros, Frank                                  123,749
       Moroney, Thomas                                86,118
       White, Richard                                 55,215
       Kassmeier, Rodney                              41,152
       Laszewski, Kory                                71,942
       Others                                         32,746

F.    Creditors Holding Unsecured Non-priority Claims
       Advanced Contact Solutions, Inc.           14,987,104
       Verizon Network Integration Corp            5,639,551
       AT&T                                        1,707,156
       MCI, Inc.                                   1,329,976
       Nice Systems, Inc.                            849,769
       Verizon Business Network Services, Inc.       823,616
       IEnergizer                                    840,503
       AMOV Int'l. Teleservices, S.A.                603,760
       U.S. Security Associates, Inc.                491,256
       Cisco Systems Capital Corporation             429,828
       Customized Support Serv., Inc.                413,692
       C. Davis Electric Co., Inc.                   296,809
       SenCommunications, Inc.                       275,731
       TMP Worlwide, Inc.                            261,058
       Kroll Background                              220,882
       Dell Marketing L.P.                           208,787
       Others                                      4,555,926

      TOTAL SCHEDULED LIABILITIES               $225,009,824
      ======================================================

                          About PRC LLC

Founded in 1982 and based in Fort Lauderdale, Florida, PRC, LLC --
http://www.prcnet.com/-- is a leading provider of customer
management solutions.  PRC markets its services to brand-focused,
Fortune 500 U.S. corporations and delivers these services through
a global network of call centers in the U.S., Philippines, India,
and the Dominican Republic.

PRC is the sole member of each of PRC B2B, LLC, and Precision
Response of Pennsylvania, LLC, and the sole shareholder of Access
Direct Telemarketing, Inc., each of which is a debtor and debtor-
in-possession in PRC's joint Chapter 11 cases.

Panther/DCP Intermediate Holdings, LLC, is the sole member of
PRC.

PRC, together with its operating subsidiaries PRC B2B, Access
Direct, and PRC PA, is a leading provider of complex,
consultative, outsourced services in the Customer Care and Sales
& Marketing segments of the business process outsourcing
industry.  Since 1982, the company has acquired and grown
customer relationships for some of the world's largest and most
brand-focused corporations in the financial services, media,
telecommunications, transportation, and retail industries.

The company and four of its affiliates filed for Chapter 11
protection on Jan. 23, 2008 (Bankr. S.D.N.Y. Lead Case No. 08-
10239).  Alfredo R. Perez, Esq., at Weil, Gotshal & Manges, LLP,
represents the Debtors in their restructuring efforts.  The
Debtors chose Stephen Dube, at CXO LLC, as their restructuring and
turnaround advisor.  Additionally, Evercore Group LLC provides
investment and financial counsel to the Debtors.

The Debtors' consolidated financial condition as of Dec. 31, 2007,
showed total assets of $354,000,000 and total debts of
$261,000,000.

The Debtors submitted to the Court a Chapter 11 Plan of
Reorganization on Feb. 12, 2008.  (PRC LLC Bankruptcy News, Issue
No. 7; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)


PRC LLC: PRC B2B Delivers Schedules of Assets and Liabilities
-------------------------------------------------------------
PRC B2B LLC, debtor-affiliate of PRC LLC, submitted to the U.S.
Bankruptcy Court for the Southern District of New York its
schedules of assets and liabilities, disclosing:

A.    Real Property                                       NA

B.    Personal Property
B.1   Cash on Hand                                        $0
B.2   Financial Accounts
       Bank of New York                            2,768,656
B.3   Security Deposits
       Rent
          Charles Schwab-Maitland                     35,427
          Nokia-Tampa 1                               50,338
B.4   Household Goods and Furnishings                      0
B.5   Books, pictures & other art objects                  0
B.6   Wearing apparel                                      0
B.7   Furs and jewelry                                     0
B.8   Firearms, sports & other hobby equipment             0
B.9   Interests in insurance policies                      0
B.10  Annuities                                            0
B.11  Interests in education IRA                           0
B.12  Interest in pension, profit sharing plan             0
B.13  Stock & Interests                                    0
B.14  Interests in partnerships, joint ventures            0
B.15  Gov't. & corporate bonds, etc.                       0
B.16  Accounts Receivable
       AR Trade                                    4,684,964
B.17  Alimony & property settlements                       0
B.18  Liquidated debts owed to debtor                      0
B.19  Other equitable interests                            0
B.20  Investment in deferred compensation                  0
B.21  Derivative asset
0
B.22  Intellectual property                                0
B.23  Licenses, franchises and others                      0
B.24  Customer list                                        0
B.25  Vehicles & accessories                               0
B.26  Boats, motors & accessories                          0
B.27  Aircraft & accessories                               0
B.28  Office equipment, furnishings, supplies      1,678,985
B.29  Machinery, fixtures, et al.
       Computers                                   7,393,099
       Software and others                         1,671,882
B.30  Inventory                                            0
B.31  Animals                                              0
B.32  Crops                                                0
B.33  Farming equipment & implements                       0
B.34  Farm supplies, chemicals & feed                      0
B.35  Other personal property
       Leasehold Improvements                        658,278

      TOTAL SCHEDULED ASSETS                     $18,941,628
      ======================================================


C.    Property Claimed as Exempt                          NA

D.    Creditors Holding Secured Claims
       Law Debenture Trust Company of NY         $67,000,000
       Royal bank of Scotland PLC                121,674,690

E.    Creditors Holding Unsecured Priority Claims     11,334

F.    Creditors Holding Unsecured Non-priority Claims
       Customer Deposit                              804,935
       Integration International, Inc.               206,397
       Others                                        150,390

      TOTAL SCHEDULED LIABILITIES               $189,847,746
      ======================================================

                          About PRC LLC

Founded in 1982 and based in Fort Lauderdale, Florida, PRC, LLC --
http://www.prcnet.com/-- is a leading provider of customer
management solutions.  PRC markets its services to brand-focused,
Fortune 500 U.S. corporations and delivers these services through
a global network of call centers in the U.S., Philippines, India,
and the Dominican Republic.

PRC is the sole member of each of PRC B2B, LLC, and Precision
Response of Pennsylvania, LLC, and the sole shareholder of Access
Direct Telemarketing, Inc., each of which is a debtor and debtor-
in-possession in PRC's joint Chapter 11 cases.

Panther/DCP Intermediate Holdings, LLC, is the sole member of
PRC.

PRC, together with its operating subsidiaries PRC B2B, Access
Direct, and PRC PA, is a leading provider of complex,
consultative, outsourced services in the Customer Care and Sales
& Marketing segments of the business process outsourcing
industry.  Since 1982, the company has acquired and grown
customer relationships for some of the world's largest and most
brand-focused corporations in the financial services, media,
telecommunications, transportation, and retail industries.

The company and four of its affiliates filed for Chapter 11
protection on Jan. 23, 2008 (Bankr. S.D.N.Y. Lead Case No. 08-
10239).  Alfredo R. Perez, Esq., at Weil, Gotshal & Manges, LLP,
represents the Debtors in their restructuring efforts.  The
Debtors chose Stephen Dube, at CXO LLC, as their restructuring and
turnaround advisor.  Additionally, Evercore Group LLC provides
investment and financial counsel to the Debtors.

The Debtors' consolidated financial condition as of Dec. 31, 2007
showed total assets of $354,000,000 and total debts of
$261,000,000.

The Debtors submitted to the Court a Chapter 11 Plan of
Reorganization on Feb. 12, 2008.  (PRC LLC Bankruptcy News, Issue
No. 7; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)


PRC LLC: Panther/DCP Delivers Schedules of Assets and Liabilities
-----------------------------------------------------------------
Panther/DCP Intermediate Holdings LLC, debtor-affiliate of PRC
LLC, submitted to the U.S. Bankruptcy Court for the Southern
District of New York its schedules of assets and liabilities,
disclosing:

A.    Real Property                                       $0

B.    Personal Property                                    0

      TOTAL SCHEDULED ASSETS                              $0
      ======================================================

C.    Property Claimed as Exempt                          NA

D.    Creditors Holding Secured Claims
       Secured Financing
        Law Debenture Trust Company of New York  $67,000,000
        Royal Bank of Scotland                   121,674,690

E.    Creditors Holding Unsecured Claims                   0

F.    Creditors Holding Unsecured Non-Priority Claims      0

     TOTAL SCHEDULED LIABILITIES                $188,674,690
     =======================================================

                          About PRC LLC

Founded in 1982 and based in Fort Lauderdale, Florida, PRC, LLC --
http://www.prcnet.com/-- is a leading provider of customer
management solutions.  PRC markets its services to brand-focused,
Fortune 500 U.S. corporations and delivers these services through
a global network of call centers in the U.S., Philippines, India,
and the Dominican Republic.

PRC is the sole member of each of PRC B2B, LLC, and Precision
Response of Pennsylvania, LLC, and the sole shareholder of Access
Direct Telemarketing, Inc., each of which is a debtor and debtor-
in-possession in PRC's joint Chapter 11 cases.

Panther/DCP Intermediate Holdings, LLC, is the sole member of
PRC.

PRC, together with its operating subsidiaries PRC B2B, Access
Direct, and PRC PA, is a leading provider of complex,
consultative, outsourced services in the Customer Care and Sales
& Marketing segments of the business process outsourcing
industry.  Since 1982, the company has acquired and grown
customer relationships for some of the world's largest and most
brand-focused corporations in the financial services, media,
telecommunications, transportation, and retail industries.

The company and four of its affiliates filed for Chapter 11
protection on Jan. 23, 2008 (Bankr. S.D.N.Y. Lead Case No. 08-
10239).  Alfredo R. Perez, Esq., at Weil, Gotshal & Manges, LLP,
represents the Debtors in their restructuring efforts.  The
Debtors chose Stephen Dube, at CXO LLC, as their restructuring and
turnaround advisor.  Additionally, Evercore Group LLC provides
investment and financial counsel to the Debtors.

The Debtors' consolidated financial condition as of Dec. 31, 2007
showed total assets of $354,000,000 and total debts of
$261,000,000.

The Debtors submitted to the Court a Chapter 11 Plan of
Reorganization on Feb. 12, 2008.  (PRC LLC Bankruptcy News, Issue
No. 7; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)


PRC LLC: Access Direct Delivers Schedules of Assets & Liabilities
-----------------------------------------------------------------
Access Direct Telemarketing Inc., debtor-affiliate of PRC LLC,
submitted to the U.S. Bankruptcy Court for the Southern District
of New York its schedules of assets and liabilities, disclosing:

A.    Real Property                                       $0

B.    Personal Property
B.2   Financial Accounts
       Bank of New York                           (1,764,135)
B.3   Security Deposits
       Cedar Rapids Center Deposit                    40,000
       Marshalltown Center Deposit                    44,471
B.16  Accounts Receivable                          6,343,754
B. 28 Office Equipment and Supplies
       Equipment and Fixtures                      1,671,344
       Computers                                   3,688,361
       Software and Other                          7,549,626
       Telephone Equipment                           345,855
B. 35 Other Personal Property
       Leasehold Improvement                       1,522,731

       TOTAL SCHEDULED ASSETS                    $19,442,006
       =====================================================


C.    Property Claimed as Exempt                          $0

D.    Creditors Holding Secured Claims
       Secured Financing
        Law Debenture Trust Company of New York   67,000,000
        Noble Systems Corporation               undetermined
       Secured Equipment Lease
        The Royal Bank of Scotland PLC           121,674,690
        Noble Systems Corporation               undetermined

E.    Creditors Holding Unsecured Claims
        Business Development Partners Worldwide            0
        State of Iowa                                  1,457

F.    Creditors Holding Unsecured NonPriority Claims
       Trade Vendor
        Mcleod USA                                    68,144
        ABM Janitorial North Central                  17,435
        Alliant Energy                                11,117
        ADT Security Systems, Inc.                     6,888
        Iowa Valley Community College                  5,549
        Verizon / MCI                                  5,433
        Phelan's                                       5,422
        Hawkeye Community College                      4,747
        Office Depot Center                            4,731
        Aramark Uniform Services                       3,845
        Midamerican Energy                             2,905
        Ames Municipal Utilities                       2,630
        Midwest Computer Brokers                       2,002
        Insight                                        1,989
        Cedar Falls Utilities                          1,949
        Aramark Services, Inc.                         1,318
        United Parcel Service                          1,234
        AT & T                                         1,211
        Midwest Athletic Club                          1,197
        Others                                        14,818

        TOTAL SCHEDULED LIABILITIES             $188,840,710
        ====================================================

                          About PRC LLC

Founded in 1982 and based in Fort Lauderdale, Florida, PRC, LLC --
http://www.prcnet.com/-- is a leading provider of customer
management solutions.  PRC markets its services to brand-focused,
Fortune 500 U.S. corporations and delivers these services through
a global network of call centers in the U.S., Philippines, India,
and the Dominican Republic.

PRC is the sole member of each of PRC B2B, LLC, and Precision
Response of Pennsylvania, LLC, and the sole shareholder of Access
Direct Telemarketing, Inc., each of which is a debtor and debtor-
in-possession in PRC's joint Chapter 11 cases.

Panther/DCP Intermediate Holdings, LLC, is the sole member of
PRC.

PRC, together with its operating subsidiaries PRC B2B, Access
Direct, and PRC PA, is a leading provider of complex,
consultative, outsourced services in the Customer Care and Sales
& Marketing segments of the business process outsourcing
industry.  Since 1982, the company has acquired and grown
customer relationships for some of the world's largest and most
brand-focused corporations in the financial services, media,
telecommunications, transportation, and retail industries.

The company and four of its affiliates filed for Chapter 11
protection on Jan. 23, 2008 (Bankr. S.D.N.Y. Lead Case No. 08-
10239).  Alfredo R. Perez, Esq., at Weil, Gotshal & Manges, LLP,
represents the Debtors in their restructuring efforts.  The
Debtors chose Stephen Dube, at CXO LLC, as their restructuring and
turnaround advisor.  Additionally, Evercore Group LLC provides
investment and financial counsel to the Debtors.

The Debtors' consolidated financial condition as of Dec. 31, 2007
showed total assets of $354,000,000 and total debts of
$261,000,000.

The Debtors submitted to the Court a Chapter 11 Plan of
Reorganization on Feb. 12, 2008.  (PRC LLC Bankruptcy News, Issue
No. 7; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)


PRC LLC: Precision Delivers Schedules of Assets and Liabilities
---------------------------------------------------------------
Precision Response of Pennsylvania LLC, debtor-affiliate of PRC
LLC, submitted to the U.S. Bankruptcy Court for the Southern
District of New York its schedules of assets and liabilities,
disclosing:


A.    Real Property                                       $0

B.    Personal Property                                    0

      TOTAL SCHEDULED ASSETS                              $0
      ======================================================

C.    Property Claimed as Exempt                          NA

D.    Creditors Holding Secured Claims
       Secured Financing
        Law Debenture Trust Company of New York  $67,000,000
        Royal Bank of Scotland                   121,674,690

E.    Creditors Holding Unsecured Claims                   0

F.    Creditors Holding Unsecured Non-Priority Claims      0

     TOTAL SCHEDULED LIABILITIES                $188,674,690
     =======================================================

                          About PRC LLC

Founded in 1982 and based in Fort Lauderdale, Florida, PRC, LLC --
http://www.prcnet.com/-- is a leading provider of customer
management solutions.  PRC markets its services to brand-focused,
Fortune 500 U.S. corporations and delivers these services through
a global network of call centers in the U.S., Philippines, India,
and the Dominican Republic.

PRC is the sole member of each of PRC B2B, LLC, and Precision
Response of Pennsylvania, LLC, and the sole shareholder of Access
Direct Telemarketing, Inc., each of which is a debtor and debtor-
in-possession in PRC's joint Chapter 11 cases.

Panther/DCP Intermediate Holdings, LLC, is the sole member of
PRC.

PRC, together with its operating subsidiaries PRC B2B, Access
Direct, and PRC PA, is a leading provider of complex,
consultative, outsourced services in the Customer Care and Sales
& Marketing segments of the business process outsourcing
industry.  Since 1982, the company has acquired and grown
customer relationships for some of the world's largest and most
brand-focused corporations in the financial services, media,
telecommunications, transportation, and retail industries.

The company and four of its affiliates filed for Chapter 11
protection on Jan. 23, 2008 (Bankr. S.D.N.Y. Lead Case No. 08-
10239).  Alfredo R. Perez, Esq., at Weil, Gotshal & Manges, LLP,
represents the Debtors in their restructuring efforts.  The
Debtors chose Stephen Dube, at CXO LLC, as their restructuring and
turnaround advisor.  Additionally, Evercore Group LLC provides
investment and financial counsel to the Debtors.

The Debtors' consolidated financial condition as of Dec. 31, 2007
showed total assets of $354,000,000 and total debts of
$261,000,000.

The Debtors submitted to the Court a Chapter 11 Plan of
Reorganization on Feb. 12, 2008.  (PRC LLC Bankruptcy News, Issue
No. 7; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)


SEA CONTAINER: Incurs $49,716,170 Net Loss in January 2008
----------------------------------------------------------

                      Sea Containers, Ltd.
                     Unaudited Balance Sheet
                     As of January 31, 2008

                             Assets

Current Assets
   Cash and cash equivalents                         $39,658,002
   Trade receivables, less allowances
      for doubtful accounts                              383,132
   Due from related parties                              678,431
   Prepaid expenses and other current assets             994,315
                                                    ------------
      Total current assets                            41,713,880

Fixed assets, net                                              -

Long-term equipment sales receivable, net                      -
Investments in group companies                       143,546,856
Intercompany receivables                                       -
Investment in equity ownership interests             221,581,242
Other assets                                           3,395,155
                                                    ------------
Total assets                                        $410,237,133
                                                    ============

              Liabilities and Shareholders' Equity

Current Liabilities
   Accounts payable                                  $10,890,523
   Accrued expenses                                   69,398,067
   Current portion of long-term debt                 173,372,703
   Current portion of senior notes                   385,464,350
                                                    ------------
      Total current liabilities                      639,125,643

Total shareholders' equity                          (228,888,510)
                                                    ------------
Total liabilities and shareholders' equity          $410,237,133
                                                    ============


                      Sea Containers, Ltd.
                Unaudited Statement of Operations
              For the Month Ended January 31, 2008

Revenue                                               $2,451,833

Costs and expenses:
   Operating costs                                             -
   Selling, general and admin. expenses               (1,171,148)
   Professional fees                                  (4,094,101)
   Charges against intercompany accounts            (104,214,620)
   Impairment of investment in subsidy Co.            62,183,442
   Forgiveness of intercompany debt                            -
   Depreciation and amortization                               -
                                                    ------------
      Total costs and expenses                       (47,296,427)
                                                    ------------

Gain or (Loss) on sale of assets                               -
                                                    ------------
Operating income (loss)                              (44,844,594)

Other income (expense)
   Investment income                                     117,358
   Foreign exchange gains or (losses)                     19,496
   Interest expense, net                              (4,873,280)
                                                    ------------
Income (Loss) before taxes                           (49,581,020)
Income tax expense                                      (135,150)
                                                    ------------
Net (Loss)                                          ($49,716,170)
                                                    ============


                     Sea Containers Services
                     Unaudited Balance Sheet
                     As of January 31, 2008

                             Assets

Current Assets
   Cash and cash equivalents                             ($2,000)
   Trade receivables                                      16,842
   Due from related parties                              671,561
   Prepaid expenses and other current assets           2,605,321
                                                    ------------
      Total current assets                             3,291,724

Fixed assets, net                                         24,966

Investments                                            2,650,462
Intercompany receivables                              32,094,836
Other assets                                                   -
                                                    ------------
Total assets                                         $38,061,988
                                                    ============

              Liabilities and Shareholders' Equity

Current Liabilities
   Accounts payable                                     $736,094
   Accrued expenses                                    1,098,762
   Current portion of long-term debt                   1,499,842
                                                    ------------
      Total current liabilities                        3,334,698

Total shareholders' equity                            34,727,290
                                                    ------------
Total liabilities and shareholders' equity           $38,061,988
                                                    ============


                     Sea Containers Services
                Unaudited Statement of Operations
              For the Month Ended January 31, 2008

Revenue                                               $1,009,298

Costs and expenses:
   Operating costs                                             -
   Selling, general and admin. expenses                 (463,003)
   Professional Fees                                    (473,052)
   Other charges                                               -
   Depreciation and amortization                          (2,403)
                                                    ------------
      Total costs and expenses                          (938,459)
                                                    ------------

Gains on sale of assets                                        -
                                                    ------------
Operating income (loss)                                   70,839

Other income (expense)
   Interest income                                             -
   Foreign exchange gains (losses)                           349
   Interest expense, net                                 (14,290)
                                                    ------------
Income (Loss) before taxes                                56,898
Income tax credit                                              -
                                                    ------------
Net Income                                               $56,897
                                                    ============

                        About Sea Containers

Based in Hamilton, Bermuda, Sea Containers Ltd. --
http://www.seacontainers.com/-- provides passenger and freight
transport and marine container leasing.  Registered in Bermuda,
the company has regional operating offices in London, Genoa, New
York, Rio de Janeiro, Sydney, and Singapore.  The company is
owned almost entirely by United States shareholders and its
primary listing is on the New York Stock Exchange (SCRA and
SCRB) since 1974.  On Oct. 3, the company's common shares and
senior notes were suspended from trading on the NYSE and NYSE
Arca after the company's failure to file its 2005 annual report
on Form 10-K and its quarterly reports on Form 10-Q during 2006
with the U.S. Securities and Exchange Commission.

Through its GNER subsidiary, Sea Containers Passenger Transport
operates Britain's fastest railway, the Great North Eastern
Railway, linking England and Scotland.  It also conducts ferry
operations, serving Finland and Estonia as well as a commuter
service between New York and New Jersey in the U.S.

Sea Containers Ltd. and two subsidiaries filed for chapter 11
protection on Oct. 15, 2006 (Bankr. D. Del. Case No. 06-11156).
Edmon L. Morton, Esq., Edwin J. Harron, Esq., Robert S. Brady,
Esq., Sean Matthew Beach, Esq., and Sean T. Greecher, Esq., at
Young, Conaway, Stargatt & Taylor, represent the Debtors in
their restructuring efforts.

The Official Committee of Unsecured Creditors and the Financial
Members Sub-Committee of the Official Committee of Unsecured
Creditors of Sea Containers Ltd. is represented by William H.
Sudell, Jr., Esq., and Thomas F. Driscoll, Esq., at Morris,
Nichols, Arsht & Tunnell LLP.  Sea Containers Services, Ltd.'s
Official Committee of Unsecured Creditors is represented by
attorneys at Willkie Farr & Gallagher LLP.

In its schedules filed with the Court, Sea Containers disclosed
total assets of $62,400,718 and total liabilities of
$1,545,384,083.

The Court gave the Debtors until April 15, 2008 to file
a plan of reorganization.  (Sea Containers Bankruptcy News, Issue
No. 38; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)

                             *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers'
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

A list of Meetings, Conferences and Seminars appears in each
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related conferences are encouraged.  Send announcements to
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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
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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
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                    *** End of Transmission ***