TCR_Public/080510.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, May 10, 2008, Vol. 12, No. 111

                             Headlines

AEGIS MORTGAGE: Posts $17,544,257 Net Loss in March 2008
BOMBAY CO: Files February 2008 Operating Report
BUFFETS HOLDINGS: Posts $110MM Net Loss for Month Ended April 2
CHARYS HOLDING: Incurs $4,433,309 Net Loss in March 2008
HANCOCK FABRICS: Posts $1,931,000 Net Loss in Month Ended April 5

MORTGAGE LENDERS: Files January 2008 Operating Report
MORTGAGE LENDERS: Files February 2008 Operating Report
PRC LLC: Reports $7,015,000 Net Loss for Month Ended March 31
SHARPER IMAGE: Files Schedules of Assets and Liabilities
TRICOM SA: Files Schedules of Assets and Liabilities

TRICOM SA: TCN Dominicana Files Schedules of Assets & Debts
TRICOM SA: US Unit Files Schedules of Assets and Liabilities
WELLMAN INC: Fiber Industries Files Schedules of Assets & Debts
WELLMAN INC: Mississippi Unit Files Schedules of Assets & Debts
WELLMAN INC: Nine Affiliates File Schedules of Assets & Debts

                             *********

AEGIS MORTGAGE: Posts $17,544,257 Net Loss in March 2008
--------------------------------------------------------

                Aegis Mortgage Corporation, et al.
                    Consolidated Balance Sheet
                       As of March 31, 2008

Unrestricted Cash & Equivalents                     $26,741,794
Restricted Cash and Equivalents                      20,570,908
                                                 --------------
  Total Cash and Cash Equivalents                    47,312,702
                                                               
Prime loans                                              (5,659)
Nonconforming Loans                                           -
Loan Premium (Discount), net                          2,204,485
Repurchased Loans                                        65,004
Loan Loss Reserve                                             -
                                                 --------------
  Mortgage Loans Held for Sale                        2,263,830

ABS Nonconforming                                 3,233,019,186
ABS Loan Premium (Discount), net                    (18,625,511)
ABS Loan Loss Reserve                              (191,045,611)
                                                 --------------
  Mortgage Loans Held for Investment              3,023,348,064
                                                               
Accrued Interest - Loans Held for Sale                        -
Accrued Int. - Loans Held for Investment             22,229,426
                                                 --------------
Accrued Interest Receivable                          22,229,426
                                                               
Mortgage Servicing Rights                                     -
Property and Equipment, net                             258,059
Deferred Income Taxes                                77,399,241
Goodwill                                                      -
Prepaid Rent and Deposits                               991,216  
Derivative Assets                                   (23,568,104)
Receivable for Advances                              38,956,564
Servicer Related                                        298,752
Other Assets                                        630,589,840
Intercompany Receivable                                      (0)
                                                 --------------
TOTAL ASSETS                                     $3,820,079,591
                                                 ==============

                Liabilities & Shareholder's Equity

N/P Warehouse - Prime                              $540,186,233
N/P Warehouse - Nonconforming                        25,222,476
N/P Warehouse - Other                                17,941,991
N/P Warehouse - Repurchased                          11,933,754
                                                 --------------
Warehouse and Repurchase Facilities                 595,284,453

Bonds Payable                                     3,143,141,397
NAS IO Bonds Payable                                    544,200
NIM Bonds Payable                                    52,989,614
Bond Premium (Discount), net                        (21,819,859)
                                                 --------------
  Bond Financing on Mortgage                      3,174,855,352
  Loans Held for Investment                          
                                                               
  Subordinated Debt                                 177,156,872
  Accrued Interest Payable                            6,496,310
  Accounts Payable and
   Accrued Expenses                                  76,642,457
  Notes Payable-Other                                         -
                                                 --------------
Total Liabilities                                 4,030,435,443
                                                               
Common Stock                                             97,386
Preferred Stock                                         104,000
Other Comprehensive Income                                    -
Paid in Capital                                      56,850,415
NR Related to Common Stock                           (5,890,925)
Distributions                                             6,500
Treasury Stock                                                -
Dividends                                               (45,500)
Retained Earnings                                  (215,592,329)
Current Net Income Prepetition                                -
Current Net Income                                  (45,885,399)
                                                 --------------
Total Equity                                       (210,355,852)
                                                 --------------
TOTAL LIABILITIES & EQUITY                       $3,820,079,593
                                                 ==============


                 Aegis Mortgage Corporation, et al.
                   Consolidated Income Statement
                       March 1 to 31, 2008

Loans Held for Sale
  Interest Income                                       ($3,180)
  Interest Expense                                            -
  Servicing Expense                                        (791)
                                                 --------------
  Net Interest Income                                    (3,971)

Loans Held for Investment
  Interest Income                                    23,900,121
  Interest Expense                                  (11,883,028)
  Servicing Expense                                  (1,398,427)
                                                 --------------
  Net Interest Income                                10,618,667
                                                               
Gains on Sale                                           (49,502)
Premiums Paid                                             1,087
Loan Points                                                   -
Loan Origination Fees                                       500
Broker Fees Received                                          -
                                                 --------------
  Production Income                                     (47,915)
                                                               
Servicing and Prepayment Income                          65,767
Late Charges                                                  -
                                                 --------------
  Total Servicing Fees                                   65,767
                                                               
Other Income (Loss)                                  (9,795,214)
                                                 --------------
Total Revenue                                           837,333

Salaries                                                197,452
Bonuses                                                       -
Commissions                                                   -
Employee Benefits                                             -
Payroll Taxes                                            18,987
Meetings & Travel                                             -
Meals & Entertainment                                        23
                                                 --------------
  Total Personnel Expenses                              216,462
                                                               
Rent                                                   (914,935)
Telephone                                                14,224
Office Supplies                                             190
Shipping & Postage                                        3,131
Equipment                                               669,425
                                                 --------------
  Total Office Expenses                                (227,965)
                                                               
Professional expense                                    340,929
Marketing                                                (7,500)
Loan Related Expenses                                    48,985
Banking                                                       -
Other Taxes/Licenses/Fees                                10,916
Other Expenses                                          128,396
                                                 --------------
  Total Other Expenses                                  521,727
                                                               
  Direct Operating Expense                              510,224
  Direct Operating Income                               327,109
                                                               
Loan Loss Provision                                  17,833,997
Deferred SFAS 91 Expenses                                     -
Sub Debt Expense                                              -
Depreciation Expense                                     37,369
Amortization                                                  -
Direct Allocation to Subs                                     -
Allocation Between Subs                                       -
                                                 --------------
  Indirect Operating Expense                         17,871,367
                                                 --------------

Total Expenses                                       18,381,591
                                                     
Income (Loss) Before Taxes                          (17,544,257)
                                                               
Federal and State Income Taxes                                -
                                                 --------------
Net Income (Loss)                                  ($17,544,257)
                                                 ==============


                Aegis Mortgage Corporation, et al.
                    Receipts and Disbursements
                    Month Ended March 31, 2008

Balance at Beginning of Period                      $27,308,502

RECEIPTS:                                                  
Cash Sales                                                    0
Accounts Receivable                                     760,103
Loans and Advances                                            0
Sale of Assets                                                0
Other NSF Checks                                          1,985
Transfers (from DIP Accounts)                                 0
Reclass cash to restricted                             (356,260)
                                                 --------------
   Total Receipts                                       405,827

DISBURSEMENTS:
Net Payroll                                            (147,203)
Payroll Taxes                                           (65,522)
Sales, Use & Other Taxes                                 (9,809)
Inventory Purchases                                           0
Secured/Rental/Leases                                   (14,798)
Insurance--Health Benefits                               (1,575)
Administrative                                         (273,330)
Selling                                                       0
Other NSF's                                                   0
Owner Draw                                                    0
Transfers to DIP Accounts                                     0

Professional Fees                                      (461,798)
U.S. Trustee Quarterly Fees                                   0
Court Costs                                                   0
                                                 --------------
Total Disbursements                                   ($974,035)
                                                 --------------
Net Cash Flow                                          (568,208)
                                                 --------------
Cash-End of Month                                   $26,740,294
                                                 ==============

Cash per balance sheet totaled $26,741,794.  However, deducted by
cash in "ABS" of $1,500, total cash would be $26,740,294.

Headquartered in Houston, Texas, Aegis Mortgage Corporation --
http://www.aegismtg.com/-- offers a variety of mortgage loan       
products to brokers through its subsidiaries.  The company
together with 10 affiliates filed for chapter 11 protection on
Aug. 13, 2007 (Bankr. D. Del. Case No. 07-11119).  Curtis A. Hehn,
Esq., James E. O'Neill, Esq., Laura Davis Jones, Esq., and Timothy
P. Cairns, Esq., at Pachulski, Stang, Ziehl, & Jones, L.L.P.,
serve as counsel to the Debtors.  The Official Committee of
Unsecured Creditors is represented by Landis Rath & Cobb LLP. In
schedules filed with the Court, Aegis disclosed total assets of
$138,265,342 and total debts of $4,125,470.  (Aegis Bankruptcy
News, Issue No. 21; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


BOMBAY CO: Files February 2008 Operating Report
-----------------------------------------------
For the month of February 2008, The Bombay Co., Inc. and its
debtor-affiliates generated zero net revenue and net profit of
$1,040,603.

Cash at the beginning of the month was $4,195,490.  Total cash
receipts for the month were $5,315,913.  Total disbursements for
the month were $2,353,505 and cash at the end of the month of
$5,483,737.

The Debtors' balance sheet for the month showed total assets of
$36,355,057, total postpetition liabilities of $5,825,405, total
prepetition liabilities of $34,032,484, and total equity of
$36,355,057.

A full-text copy of the company's February 2008 monthly operating
report is available for free at:

               http://researcharchives.com/t/s?2bb5

Based in Fort Worth, Texas, The Bombay Co., Inc., (OTC Bulletin
Board: BBAO)-- http://www.bombaycompany.com/-- designs, sources
and markets a unique line of home accessories, wall decor and
furniture through 384 retail outlets and the Internet in the U.S.
and internationally, including Cayman Islands.

The company and five of its debtor-affiliates filed for Chapter 11
protection on Sept. 20, 2007 (Bankr. N.D. Tex. Lead Case No. 07-
44084).  Robert D. Albergotti, Esq., John D. Penn, Esq., Ian T.
Peck, Esq., and Jason B. Binford, Esq., at Haynes and Boone, LLP,
represent the Debtors.  Attorneys at Cooley, Godward, Kronish LLP
act as counsel for the Official Committee of Unsecured Creditors.  
Forshey & Prostok LLP is the Committee's local counsel.

As of May 5, 2007, the Debtors listed total assets of
US$239,400,000 and total debts of US$173,400,000.


BUFFETS HOLDINGS: Posts $110MM Net Loss for Month Ended April 2
---------------------------------------------------------------

                      Buffets Holdings, Inc.
                          Balance Sheet
                       As of April 2, 2008

                              ASSETS

Current Assets:
Cash on Hand - drawer                                $1,401,699
Total depository account                              5,474,978
Temporary investments                                14,995,224
Cash                                                 12,627,499
                                                 --------------
Total cash & cash equivalents                        34,499,400

Receivables-landlord                                     17,143
Credit card receivables                               1,585,753
Intercompany                                                  0
Total rebates receivable                              5,876,657
Accounts receivable                                     639,328
Due to/From affiliate                                  (312,368)
                                                 --------------
Total Receivables                                     7,806,514

Inventory                                            30,767,846

Total Inventories                                    30,767,846

Restricted cash                                       3,556,448

Employee advances                                        27,345
Escrow deposits - short term                            773,548
Deposits - prefunded LC - current                     3,735,853
Prepaid car leases                                      144,603
Prepaid Insurance                                     1,855,453
Prepaid rent                                          6,767,044
Prepaid other                                         3,057,539
Prepaid advertising                                   2,928,064
Prepaid rent escrow                                     779,535
Notes receivable - short term                            11,413
                                                 --------------
Total prepaid expenses & other assets                20,080,396

Assets held for sale                                 36,544,139

Deferred income taxes - current                      14,370,000
Deferred tax valuation allowance - current          (11,370,000)
                                                 --------------
Total deferred income taxes - current                 3,000,000

Total current assets                                136,254,741

Cabinet division inventory                            5,629,549
Corporate inventory                                     727,589
Proceeds of sale clearing account                        (1,000)
Land                                                  9,298,836
Building                                              6,518,252
Accumulated depreciation - building                    (744,990)
Leasehold improvement                               155,855,859
Accumulated amortization                            (86,401,221)
Equipment                                           218,830,052
Accumulated depreciation - equipment               (126,533,657)
Automobile                                              314,299
Accumulated depreciation - auto                        (155,594)
                                                 --------------
Total property, plant & equipment, net              183,337,973

Goodwill                                            493,465,577
Intellectual property                                 4,089,744
Acquisition costs                                    18,133,818

Total goodwill                                      515,689,138

Deferred income taxes - non-current                  31,367,013
Deferred tax valuation allowance - non-current      (31,367,013)

Liquor licenses                                         416,505
Leasehold interest                                    1,663,956
Recipes                                               2,213,248
Trademark                                            63,440,466

Total other intangible assets                        67,734,175

Prepaid rent deposits                                   386,447
Deposits                                              6,250,235
Investments in subsidiaries                                   0
Interest rate swap                                   (1,010,500)
Total debt issuance costs                            39,270,584
Total accum. amortization debt issuance costs        (7,860,513)
Notes receivable from subsidiaries                            0
Total notes receivable - long term                       15,434
                                                 --------------
Total other noncurrent assets                        37,051,687

Total assets                                       $940,067,714
                                                 ==============

                LIABILITIES & SHAREHOLDERS' EQUITY

Current liabilities:
Accounts payable - prepetition                      $39,082,126
Accounts payable - postpetition                      26,275,192
Misc. accruals - restaurant level                     9,088,210
Misc. accruals - corp level                           4,683,761
                                                 --------------
Total accounts payable                               79,129,290

Accrued 401(k)                                          547,095
Accrued payroll                                      13,095,375
Accrued bonus                                         2,845,999
Accrued payroll taxes                                 4,400,388
Accrued vacation                                      6,965,750
                                                 --------------
Total accrued compensation                           27,854,607

Accrued insurance - auto                                 14,429
Accrued insurance - general liability                14,016,536
Accrued insurance - other                             4,131,498
                                                 --------------
Total accrued insurance                              18,162,462

Accrued percentage rent                               2,352,525
Accrued interest - short term                        21,734,345
Accrued property taxes                                7,282,881
Accrued postage                                          17,607
Accrued advertising                                     564,594
Accrued liabilities - other                          16,213,856
Deferred income - current                               238,868
                                                 --------------
Total other accrued liabilities                      48,404,677

Gift certificates/gift cards                          5,449,703
Cash receipts suspense                                  578,531
Workers compensation payable                         21,190,065
Lease rejection claims reserve                       25,105,446
Sales/Use tax payable                                 9,017,130
Accrued restaurant closing costs                        293,890
                                                 --------------
Total accrued liabilities                           156,056,512

Income taxes payable                                   (931,081)
Estimated income taxes                                  466,000
                                                 --------------
Total income taxes payable                             (465,081)

Current maturities of long-term debt                  5,300,000
Short term borrowings                                56,300,000
Short term borrowings - DIP                          30,000,000
Short term borrowings - vendor LC draws                 962,170
                                                 --------------
Total current liabilities                           327,282,890

Notes payable to parent                                       0
Senior debt - bank                                  518,728,000
Senior debt - public                                300,000,000
                                                 --------------
Total long-term debt                                818,728,000

Accrued rent                                         43,104,097

Deferred Income tax                                  26,687,308
Income tax payable - non-current                     27,001,331

Long term sublease deposits                             149,905
Post retirement benefits payable                      1,247,077
Total deferred income                                 6,135,745

Total other long-term liabilities                     7,532,727

Total non-current liabilities                       923,053,463

Total liabilities                                 1,250,336,353

Shareholders' Equity:
Capital Stock                                            31,045
Additional paid in capital                               81,601

Contributed capital                                           0
Interco contributions (distributions)                         0
Dividends paid (interco)                                      0
Dividends received (interco)                                  0

Accum other comprehensive income                         14,552

Dividends paid to shareholders                     (101,164,801)
Retained earnings                                   (99,076,749)
Level 8 profit/loss                                (110,154,286)
                                                 --------------
Retained earnings                                  (310,395,836)

Total shareholders' equity                         (310,268,639)

Total liabilities & Stockholders' equity           $940,067,714
                                                 ==============

                      Buffets Holdings, Inc.
                         Income Statement
               For the period ending April 2, 2008      

Total sales                                      $1,207,564,201
Total food cost                                     422,022,714
Total labor                                         365,181,520
Operating costs                                     166,043,255
Occupancy costs                                     152,823,410

Total dir & O/C                                     318,866,665
                                                 --------------
Total restaurant costs                            1,106,070,899
                                                 --------------
Restaurant profit (level 4)                         101,493,301

Total G&A Expense                                    55,871,274

Marketing                                            28,180,668
                                                 --------------
Total SG&A Expense                                   84,051,943

Closed restaurant costs                               3,572,790
Impairment costs                                     10,461,995
Loss on litigation settlement                           130,826
Merger/integration costs                              4,452,279
Reorganization costs                                 39,097,600
                                                 --------------
Earnings from operations                            (40,274,132)

Other income (expense)
Franchise income                                        634,952
Interest income                                         242,471
Interest expense                                    (70,465,881)
Other income (expense)                                  113,413
Loss related to refinancing                          (1,670,528)
Intercompany                                                  0
                                                 --------------
Total other income (expense)                        (71,145,572)
                                                 --------------
Earnings before tax                                (111,419,704)

Net worth tax                                                 0
Income taxes                                         (1,265,418)
                                                 --------------
Net earnings (loss)                               ($110,154,286)
                                                 ==============


                      Buffets Holdings, Inc.
            Schedule of Cash Receipts & Disbursements   
                For the period ended April 2, 2008

Cash Receipts (inc. Sales tax):
Cash receipts                                           $73,229
Credit card                                              50,836
                                                 --------------
Receipts                                                124,065
(Gift card usage)                                             
Rebates, other                                            1,142
                                                 --------------
Total cash receipts                                     125,207

Operating Disbursements:
A/P
   Check                                                 11,140
   EFT                                                   61,254
Change in trade terms                                         0
Payroll                                                  35,889
Rent (Cash occupancy)                                     8,524
Sales tax                                                 8,824
Other operating                                           2,476
                                                 --------------
Total operating disbursements                           128,107
                                                 --------------
Net operating cash flows                                 (2,900)

Non-operating Disbursements (Receipts):
Income tax                                                 (133)
Total CapEx                                                   0
Professional fees, inc. holdbacks                         1,654
Closed restaurant costs                                       0
Deposits (Utility)                                         (354)
Other                                                         0
Cash (Proceeds) from asset sales                         (1,383)
                                                 --------------
Total non-operating disbursements                          (216)

Financing Payments:
Interest expense                                          7,512
Interest (income)                                           (35)
DIP Fees/other                                              564
Principal payments                                            0
                                                 --------------
Total financing disbursements                             8,041

Total net disbursements                                 135,932

Net cash receipts (disbursements)                      ($10,725)
                                                 ==============

Headquartered in Eagan, Minnesota, Buffets Holdings Inc. --
http://www.buffet.com/-- is the parent company of Buffets Inc.,  
which operates 626 restaurants in 39 states, comprised of 615
steak-buffet restaurants and eleven Tahoe Joe's Famous Steakhouse
restaurants, and franchises sixteen steak-buffet restaurants in
six states.  The restaurants are principally operated under the
Old Country Buffet, HomeTown Buffet, Ryan's and Fire Mountain
brands.  Buffets, Inc. employs approximately 37,000 team members
and serves approximately 200 million customers annually.

The company and all of its subsidiaries filed Chapter 11
protection on Jan. 22, 2008 (Bankr. D. Del. Case Nos. 08-10141 to
08-10158).  Joseph M. Barry, Esq., and Pauline K. Morgan, Esq., at
Young Conaway Stargatt & Taylor LLP, represent the Debtors in
their restructuring efforts.  The Debtors selected Epiq Bankruptcy
Solutions LLC as claims and balloting agent.  The U.S Trustee for
Region 3 appointed seven creditors to serve on an Official
Committee of Unsecured Creditors.  The Committee selected
Otterbourg Steindler Houston & Rosen PC as counsel.  The Debtors'
balance sheet as of Sept. 19, 2007, showed total assets of
$963,538,000 and total liabilities of $1,156,262,000.

As reported in the Troubled Company Reporter on Feb. 26, 2008,
the Court granted on February 22, 2008, final approval of the
Debtors' debtor-in-possession credit facility, consisting of
$85 million of new funding and $200 million carried over from the
company's prepetition credit facility.  The Debtors have until
May 21, 2008, to file a plan.  (Buffets Holdings Bankruptcy News,
Issue No. 14; Bankruptcy Creditors' Service Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


CHARYS HOLDING: Incurs $4,433,309 Net Loss in March 2008
--------------------------------------------------------
Charys Holding Co., Inc. and its debtor-affiliates filed their
monthly operating report for March 2008 with the United States
Bankruptcy Court for the District of Delaware on May 1, 2008.

The Debtors reported a net loss of $4,433,309 for the month ended
Mar. 31, 2008.

At Mar. 31, 2008, Charys Holding Co., Inc's and its debtor-
affiliates' balance sheet showed:

        Total Current Assets                  $173,075,284
        Total Assets                          $170,034,742
        Total Liabilities                     $325,292,421
        Total Shareholders' Deficit           $155,257,679

A full-text copy of Charys Holding Co., Inc's and its debtor-
affiliates' March 2008 Monthly Operating Report is available at no
charge at:

                http://researcharchives.com/t/s?2bb3

Headquartered in Atlanta, Georgia, Charys Holding Co., Inc.,--
http://www.charys.com/--provide remediation & reconstruction and        
wireless communications & data infrastructure.  The company and
its Crochet & Borel Services, Inc. subsidiary filed for Chapter 11
protection on Feb. 14, 2008 (Bankr. Del. Case No.08-10289).  Chun
I. Jang, Esq., Mark D. Collins, Esq., and Paul Noble Heath, Esq.,
at Richards, Layton & Finger, P.A., represent the Debtors in their
restructuring efforts.  No Official Committee of Unsecured
Creditors has been appointed in these cases to date.  When the
Debtors filed for protection against their creditors, it listed
total assets of $245,000,000 and total debts of $255,000,000.


HANCOCK FABRICS: Posts $1,931,000 Net Loss in Month Ended April 5
-----------------------------------------------------------------

              Hancock Fabrics, Inc. and Subsidiaries
                    Consolidated Balance Sheet
                        As of April 5, 2008

ASSETS
Current assets:
   Cash and cash equivalents                          $2,430,000
   Receivables, less allowance for
      doubtful accounts                                4,110,000
   Inventories                                        77,469,000
   Income taxes refundable                             8,118,000     
   Prepaid expenses                                    1,359,000
                                                    ------------
   Total current assets                               93,486,000

Property and equipment                                43,101,000
Other assets                                          13,338,000
                                                    ------------
Total Assets                                        $149,925,000
                                                    ============

LIABILITIES AND SHAREHOLDERS' EQUITY

Liabilities not subject to compromise
   Accounts payable                                  $16,636,000
   Credit facility; DIP financing                     33,116,000
   Accrued liabilities                                11,779,000
   Deferred tax liabilities                            2,242,000
   Postretirement benefits other than pensions           442,000
   Pension and SERP liabilities                          360,000
   Other liabilities                                   3,086,000

Liabilities subject to compromise
   Accounts payable                                   27,236,000
   Accrued liabilities                                 7,432,000
   Income taxes payable                                1,500,000
   Capital lease obligations                           3,354,000
   Postretirement benefits other than pensions         8,413,000
   Pension and SERP liabilities                        4,873,000
   Other liabilities                                   6,471,000
                                                    ------------
Total Liabilities                                    126,940,000
Total Shareholders' Equity                            22,985,000
                                                    ------------
Total liabilities and shareholders' equity          $149,925,000
                                                    ============


             Hancock Fabrics, Inc., and Subsidiaries
               Consolidated Statement of Operations
                 For the Month Ended April 5, 2008

Sales                                                $24,016,000
Cost of goods sold                                    13,834,000
                                                     -----------
Gross profit                                          10,182,000

Selling, general & admin expense                      10,256,000
Depreciation and amortization                            390,000
                                                     -----------
Operating income (loss)                                 (464,000)

Reorganization expenses                                1,079,000
Interest expense, net                                    388,000
                                                     -----------
Earnings (loss) before income taxes                   (1,931,000)
Income taxes                                                   0
                                                     -----------
Net earnings (loss)                                  ($1,931,000)
                                                     ===========


             Hancock Fabrics, Inc., and Subsidiaries
               Consolidated Statement of Cash Flow
                For the Month Ended April 5, 2008

Cash flows from operating activities:
   Net earnings                                      ($1,931,000)
   Adjustments to reconcile net
   earnings to cash flows used in
   operating activities
      Depreciation and amortization                      630,000
      Amortization of deferred loan costs                 60,000
      LIFO charge (credit)                               299,000
      Reserve for store closings credits                  (1,000)
      Reserve for obsolete inventory                     (64,000)
      Reserve for sales returns and bad debts                  0
      Stepped rent accrual                                (3,000)
      Loss (gain) on disposition of property and
        equipment                                              0
      Stock compensation expense                         225,000
      Reorganization expense, net                      1,079,000
   (Increase) decrease in assets
      Receivables and prepaid expenses                   198,000
      Inventory at current cost                       (1,407,000)
      Income tax refundable                                    0
      Other non-current assets                          (716,000)
   Increase (decrease) in liabilities
      Accounts payable                                (2,352,000)
      Accrued liabilities                               (325,000)
      Income taxes payable                                     0
      Postretirement benefits other than pensions        (54,000)
      Long-term pension and SERP liabilities             107,000
      Reserve for store closings                               0
      Other liabilities                                  (45,000)
                                                       ---------
Net cash used in operating activities before
   reorganization activities                          (4,300,000)
Net cash used for reorganization activities             (478,000)
                                                       ---------
Net cash used in operating activities                 (4,778,000)
                                                       ---------
Cash flows from investing activities:
   Additions to property and equipment                  (359,000)
   Proceeds from the disposition of property and
      equipment                                           20,000
                                                         -------
Net cash used in investing activities                   (339,000)

Cash flows from financing activities:
   Net borrowings on DIP credit facility               5,228,000
   Payments for capital leases                            (6,000)
   Payments for loan costs                                     0
   Purchase of treasury stock                            (33,000)
                                                       ---------
Net cash provided by financing activities              5,189,000
                                                       ---------
Decrease in cash and cash equivalents                     72,000
Cash, beginning of period                              2,358,000
                                                       ---------
Cash, end of period                                   $2,430,000
                                                       =========

                      About Hancock Fabrics

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 basis.
Most of the company's employees work in its retail stores, or in
field management to support its retail stores.

The company and six of its debtor-affiliates filed for chapter 11
protection on March 21, 2007 (Bankr. D. Del. Lead Case No.
07-10353).  Robert J. Dehney, Esq., at Morris, Nichols, Arsht &
Tunnell, represent the Debtors.  As of Sept. 1, 2007, Hancock
Fabrics disclosed total assets of $159,673,000 and total
liabilities of 122,316,000.  The Debtors' exclusive period to file
a Chapter 11 Plan expires on May 30, 2008. (Hancock Fabric
Bankruptcy News, Issue No. 31, Bankruptcy Creditors' Service Inc.;
http://bankrupt.com/newsstand/or 215/945-7000).


MORTGAGE LENDERS: Files January 2008 Operating Report
-----------------------------------------------------

               Mortgage Lenders Network USA, Inc.
                          Balance Sheet
                     As of January 31, 2008

Assets:
   Cash and Cash Equivalents                         $10,020,545
   Mortgage loans held for sale                                0
   Portfolio loans                                             0
   Allowance for loan losses                                   0
   Capitalized Mortgage Servicing rights, net                  0
   Retained interests in securitization,
      at fair value                                            0
   Land                                                3,187,970
   Deferred Costs                                              0
   Principal & Interest Advances                               0
   Interest in subsidiaries                                    0
   Other Assets                                        6,045,011
                                                    ------------
      Total Assets                                   $19,253,526
                                                    ============

Liabilities:
   Accounts Payable prepetition                      $14,473,514
   Accounts Payable postpetition                          75,547
   Accrued Expenses - Payroll                            981,314
   Accrued Expenses - Other                           15,508,495
   Warehouse Borrowings                               22,284,261
   Convertible Debt                                    1,500,000
   Servicing & Working Capital Advances               54,408,435
   Capital Lease Liability                                     0
   Other liabilities                                  31,209,991
                                                    ------------
      Total Liabilities                              140,441,557

Stockholders' Equity:
   Common Stock                                          625,000
   Additional Paid-In Capital                          1,829,770
   Retained Earnings                                (123,642,802)
                                                    ------------
      Total Stockholders' Equity                    (121,188,032)
                                                    ------------
      Total Debts & Stockholders' Equity             $19,253,526
                                                    ============


               Mortgage Lenders Network USA, Inc.
                        Income Statement
                  Month Ended January 31, 2008

Revenue
   Gain on Sale - Subprime                                    $0
   Gain on Sale - SRP/MBS                                      0
   Mortgage origination income                                 0
   Net Warehouse interest income                               0
   Servicing income, net                                       0
   Loss on investment in MLN Depository                        0
   Other Income                                           45,893
                                                    ------------
      Total Revenues                                     $45,893
                                                    ------------

Expenses
   Salaries                                                   $0
   Overtime/Temp Help                                          0
   Bonus/Incentives                                            0
   Benefits                                                    0
   Rent Expense                                           16,936
   Telephone                                                 739
   Repairs & Maintenances                                      0
   Office & Supplies Expense                                  53
   Postage/Express Mail                                    1,290
   Service Bureau                                              0
   Consulting Fees                                       115,611
   Insurance                                                   0
   Loan Loss/Foreclosure Exp.                                  0
   Appraisal/Credit Expenses                                   0
   Travel & Entertainment                                  1,407
   Meetings/Seminars/Education                                 0
   Membership Fes/Dues/Filings                                 0
   Advertising - Other                                         0
   Interest Expense - Other                                    0
   Legal/Regulatory Expense                                    0
   Miscellaneous Expenses                                  7,781
                                                    ------------
      Total Expenses Before Depreciation                 143,818

      Depreciation Expense                                     0
                                                    ------------
      Net Profit Before Reorganization Items             (97,925)

Reorganization Items
   Professional Fees                                     427,664
                                                    ------------
      Total Reorganization Items                         427,664

   Income Taxes                                                0
                                                    ------------
Net Income (Loss)                                      ($525,588)
                                                    ============


               Mortgage Lenders Network USA, Inc.
           Schedule of Cash Receipts and Disbursements
                  Month Ended January 31, 2008

Cash - Beginning of Month                             $1,245,181

Receipts:
   Net Servicing Inflows                                       0
   Warehouse and Loan Sale Inflows                             0
   Sale of Fixed Assets                                        0
   Sale of Other Assets                                        0
   Other Inflows                                          45,893

   Transfers from Cash Collateral                              0
                                                    ------------
      Total Receipts                                      45,893

Disbursements:
   Net Payroll                                           122,812
   Payroll Taxes                                               0
   Medical Coverage Sub/ FSA Withholding                       0
   Operating Expenses                                     63,898
   Rent                                                        0
   Utilities                                                   0
   Insurance                                                   0
   Administrative & Selling                                    0
   Other                                                       0

   Professional Fees Escrow Account                      406,859
   Professional Fees Paid                                      0
   U.S. Trustee Fees                                      10,000
   DIP Fees                                                    0

   Transfers to Cash Collateral                                0
                                                    ------------
      Total Disbursements                                603,569
                                                    ------------
      Net Cash Flow                                     (557,676)
                                                    ------------
Cash - End of Month                                     $687,505
                                                    ============

                  About Mortgage Lenders Network

Middletown, Connecticut-based Mortgage Lenders Network USA Inc. --
http://www.mlnusa.com/-- is a privately held company offering a
full range of Alt-A/Non-Conforming and Conforming loan products
through its retail and wholesale channels.  The company filed for
chapter 11 protection on Feb. 5, 2007 (Bankr. D. Del. Case No. 07-
10146).  Pachulski Stang Ziehl & Jones LLP represents the Debtor.
Blank Rome LLP represents the Official Committee of Unsecured
Creditors.  In the Debtor's schedules of assets and liabilities
filed with the Court, it disclosed total assets of $464,847,213
and total debts of $556,459,464.

The Debtor has sought extension of its exclusive period to file a
plan of reorganization through and including April 22, 2008.  A
hearing on the request has been scheduled for March 25.

(Mortgage Lenders Bankruptcy News, Issue No. 30; Bankruptcy
Creditors' Service Inc. http://bankrupt.com/newsstand/or 215/945-
7000).


MORTGAGE LENDERS: Files February 2008 Operating Report
------------------------------------------------------

               Mortgage Lenders Network USA, Inc.
                          Balance Sheet
                     As of February 29, 2008

Assets:
   Cash and Cash Equivalents                          $9,698,571
   Mortgage loans held for sale                                0
   Portfolio loans                                             0
   Allowance for loan losses                                   0
   Capitalized Mortgage Servicing rights, net                  0
   Retained interests in securitization,
      at fair value                                            0
   Land                                                3,187,970
   Deferred Costs                                              0
   Principal & Interest Advances                               0
   Interest in subsidiaries                                    0
   Other Assets                                        6,045,011
                                                    ------------
      Total Assets                                   $18,931,552
                                                    ============

Liabilities:
   Accounts Payable prepetition                      $14,473,514
   Accounts Payable postpetition                          75,547
   Accrued Expenses - Payroll                            981,314
   Accrued Expenses - Other                           15,508,495
   Warehouse Borrowings                               22,284,261
   Convertible Debt                                    1,500,000
   Servicing & Working Capital Advances               54,408,435
   Capital Lease Liability                                     0
   Other liabilities                                  31,209,991
                                                    ------------
      Total Liabilities                              140,441,557

Stockholders' Equity:
   Common Stock                                          625,000
   Additional Paid-In Capital                          1,829,770
   Retained Earnings                                (123,964,776)
                                                    ------------
      Total Stockholders' Equity                    (121,510,006)
                                                    ------------
      Total Debts & Stockholders' Equity             $18,931,552
                                                    ============


               Mortgage Lenders Network USA, Inc.
                        Income Statement
                  Month Ended February 29, 2008

Revenue
   Gain on Sale - Subprime                                    $0
   Gain on Sale - SRP/MBS                                      0
   Mortgage origination income                                 0
   Net Warehouse interest income                               0
   Servicing income, net                                       0
   Loss on investment in MLN Depository                        0
   Other Income                                           22,509
                                                    ------------
      Total Revenues                                     $22,509
                                                    ------------

Expenses
   Salaries                                                   $0
   Overtime/Temp Help                                          0
   Bonus/Incentives                                            0
   Benefits                                                    0
   Rent Expense                                            4,815
   Telephone                                                 625
   Repairs & Maintenances                                      0
   Office & Supplies Expense                                  52
   Postage/Express Mail                                    1,216
   Service Bureau                                              0
   Consulting Fees                                        77,066
   Insurance                                                   0
   Loan Loss/Foreclosure Exp.                                  0
   Appraisal/Credit Expenses                                   0
   Travel & Entertainment                                      0
   Meetings/Seminars/Education                                 0
   Membership Fes/Dues/Filings                                 0
   Advertising - Other                                         0
   Interest Expense - Other                                    0
   Legal/Regulatory Expense                                    0
   Miscellaneous Expenses                                  5,559
                                                    ------------
      Total Expenses Before Depreciation                  89,333

      Depreciation Expense                                     0
                                                    ------------
      Net Profit Before Reorganization Items             (66,824)

Reorganization Items
   Professional Fees                                     255,150
                                                    ------------
      Total Reorganization Items                         255,150

   Income Taxes                                                0
                                                    ------------
Net Income (Loss)                                      ($321,974)
                                                    ============


               Mortgage Lenders Network USA, Inc.
           Schedule of Cash Receipts and Disbursements
                  Month Ended February 29, 2008

Cash - Beginning of Month                             $1,245,181

Receipts:
   Net Servicing Inflows                                  16,633
   Warehouse and Loan Sale Inflows                             0
   Sale of Fixed Assets                                        0
   Sale of Other Assets                                        0
   Other Inflows                                           4,597

   Transfers from Cash Collateral                              0
                                                    ------------
      Total Receipts                                      21,230

Disbursements:
   Net Payroll                                            77,296
   Payroll Taxes                                               0
   Medical Coverage Sub/ FSA Withholding                       0
   Operating Expenses                                     31,380
   Rent                                                        0
   Utilities                                                   0
   Insurance                                                   0
   Administrative & Selling                                    0
   Other                                                       0

   Professional Fees Escrow Account                      234,527
   Professional Fees Paid                                      0
   U.S. Trustee Fees                                           0
   DIP Fees                                                    0

   Transfers to Cash Collateral                                0
                                                    ------------
      Total Disbursements                                343,203
                                                    ------------
      Net Cash Flow                                     (321,973)
                                                    ------------
Cash - End of Month                                     $923,208
                                                    ============

                  About Mortgage Lenders Network

Middletown, Connecticut-based Mortgage Lenders Network USA Inc. --
http://www.mlnusa.com/-- is a privately held company offering a
full range of Alt-A/Non-Conforming and Conforming loan products
through its retail and wholesale channels.  The company filed for
chapter 11 protection on Feb. 5, 2007 (Bankr. D. Del. Case No. 07-
10146).  Pachulski Stang Ziehl & Jones LLP represents the Debtor.
Blank Rome LLP represents the Official Committee of Unsecured
Creditors.  In the Debtor's schedules of assets and liabilities
filed with the Court, it disclosed total assets of $464,847,213
and total debts of $556,459,464.

The Debtor has sought extension of its exclusive period to file a
plan of reorganization through and including April 22, 2008.  A
hearing on the request has been scheduled for March 25.

(Mortgage Lenders Bankruptcy News, Issue No. 30; Bankruptcy
Creditors' Service Inc. http://bankrupt.com/newsstand/or 215/945-
7000).


PRC LLC: Reports $7,015,000 Net Loss for Month Ended March 31
-------------------------------------------------------------

                         PRC, LLC, et al.
                          Balance Sheet
                        As of March 31, 2008

                            ASSETS
Current Assets:
   Cash and cash equivalents                         $18,838,000
   Restricted cash                                     2,028,000
   Short-term investments                                      0
   Accounts receivable -- customers                   67,071,000
   Accounts receivable -- intercompany                         0
   Total inventories                                           0
   Prepaid & other current assets                      4,687,000
                                                    ------------
      Total current assets                            92,624,000
                                                    ------------
Total investments & other assets                       9,958,000
Goodwill & other intangible assets                   187,823,000
Property, plant and equipment, net                    43,927,000
                                                   -------------
Total Assets                                        $334,332,000
                                                    ============

                LIABILITIES AND STOCKHOLDERS' EQUITY

Liabilities Not Subject to Compromise:
   Senior Credit Facility                                     $0
   DIP Credit Agreement                                        0
   Long-term debt classified as current                        0
   Accrued interest payable                                    0
   Accounts payable -- trade                          17,682,000
   Accounts payable -- intercompany                            0
   Other payables and accrued liabilities              9,426,000
   Deferred income taxes                                       0
   Pension and other liabilities                               0
                                                    ------------
   Total liabilities not subject to compromise        27,108,000
                                                    ------------
Liabilities Subject to Compromise:
   Senior Notes                                      180,850,000
   Revolver                                            5,500,000
   Deferred financing fees                                     0
   Accrued interest payable on Senior Notes            1,594,000
   Accounts payable                                   34,116,000
   Other payables and accrued liabilities             13,431,000
   Pension and other liabilities                               0
                                                    ------------
      Total liabilities subject to compromise        235,491,000
                                                    ------------
   Total Liabilities                                 262,599,000
                                                    ------------

Stockholders' Equity
   Equity of subsidiaries
   Common stock/initial capitalization              $127,169,000
   Capital Surplus/Treasury Stock/APIC                11,355,000
   Retained earnings(deficit)                        (69,594,000)
   Minimum pension liability adjustment                        0
   Other adjustments                                    (580,000)
   Unearned compensation                               3,383,000
                                                    ------------
   Total Stockholders' Equity                         71,733,000
                                                    ------------
Total Liabilities & Stockholders' Equity            $334,332,000
                                                    ============


                       PRC, LLC, et al.
                    Statement of Operations
            For the Period From Mar. 1 to Mar. 31, 2008

Total sales                                          $33,748,000
                                                    ------------
Cost of sales -- Direct                               24,775,000
Cost of sales -- Indirect                              6,299,000
                                                    ------------
   Gross profit                                        2,674,000
                                                    ------------
Selling and administrative expenses
   Selling and advertising expense                       208,000
   Warehousing and shipping                               83,000
   Division administrative expense                             0
   MIS expense                                           145,000
   Corporate administrative expense                    1,724,000
                                                    ------------
      Total Selling and administrative expense         2,160,000
                                                    ------------
Restructuring and impairment charge                            0
Goodwill impairment charge                                     0
Depreciation and amortization expense                  3,227,000
                                                    ------------
Loss from Operations                                  (2,713,000)
                                                    ------------
Interest expense
   Interest expense -- outside                           870,000
   Capitalized interest expense                                0
   Interest expense -- intercompany                            0
   Interest income                                      (151,000)
   Interest income -- intercompany                             0
                                                   -------------
Net interest expense                                     719,000
                                                   -------------
Other expense:
   Miscellaneous                                               0
   Royalties -- intercompany                                   0
   Transaction gain/loss                                 613,000
                                                    ------------
      Total other expense                                613,000
                                                    ------------
Other income:
   Royalties -- intercompany                                   0
   Dividends                                                   0
   Sale of assets                                              0
   Miscellaneous                                               0
                                                   -------------
      Total other income                                       0
                                                   -------------
Net other expense                                        613,000
                                                   -------------
Loss before reorganization expenses and
income taxes(benefits) and extraordinary items        (4,045,000)
                                                   --------------

Reorganization expenses                                2,850,000
Income taxes(benefits)                                   120,000
                                                   -------------
Loss before extraordinary item                        (7,015,000)
Extraordinary items                                            0
                                                   -------------
Net loss                                             ($7,015,000)
                                                   =============


                        PRC, LLC, et al.
                     Statement of Cash Flows
            For the Period From Mar. 1 to Mar. 31, 2008

Cash flows from Operations:
   Net income(loss)                                  ($7,015,000)
   Non-cash items
    Depreciation and amortization expense              3,227,000
    Provision for bad debts                              943,000
    Loss on sale of fixed assets                         614,000
   Changes in Assets and Liabilities
    Decrease/(increase) -- accounts receivable
       (customers)                                      (614,000)
    Decrease/(increase) -- receivable (intercompany)           0
    Decrease/(increase) -- inventories                         0
    Decrease/(increase) -- other current assets          122,000
    Decrease/(increase) -- other noncurrent assets      (481,000)
    Increase/(decrease) -- accounts payable (trade)    2,974,000
    Increase/(decrease) -- accounts payable
       (intercompany)                                          0
    Increase/(decrease) -- accrued liabilities         2,025,000
    Increase/(decrease) -- accrued interest payable            0
    Increase/(decrease) -- pension and other
       liabilities                                             0
    Increase/(decrease) -- deferred federal
       income tax                                              0
                                                   -------------
Total Cash Flows from Operations                       1,795,000
                                                   -------------
Cash Flows from Investing:
   Decrease/(increase) -- short term investments               0
   Capital expenditures                                 (312,000)
   Transfers                                                   0
   Net proceeds from sale of assets                    1,989,000
                                                    ------------
Total Cash Flows from Investing                        1,677,000
                                                    ------------
Cash Flows from Financing:
   Payment on LT debt                                    (24,000)
   Increase/(decrease) -- DIP credit agreement          (900,000)
                                                   -------------
Total Cash Flows from Financing                        ($924,000)
                                                   -------------

Beginning Cash Balance                                16,290,000
Change in Cash                                         2,548,000
                                                   -------------
Ending Cash Balance                                  $18,838,000
                                                   =============

                          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 US$354,000,000 and total debts of
US$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. 11; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000)


SHARPER IMAGE: Files Schedules of Assets and Liabilities
--------------------------------------------------------
A.   Real Property                                          
        Distribution Center                         $1,968,153

B.   Personal Property  
B.1  Cash on hand                                      
        Petty Cash
           - Accounting Admin                              950
             Creative Amin                                 500
             Executive                                     800
             Little rock Warehouse                       2,000
             Merchandising                                 600
             Ontario Warehouse                           1,000
        Registers at Stores                            186,500
B.2  Financial Accounts                                
        Wells Fargo                                  1,238,538
        Others                                        (565,276)
B.3  Security Deposits                                  
        Southern California Edison                      51,900
        Entergy                                          6,653
        APS                                              4,655
        Connecticut Light & Power                        4,000
        Orlando Utilities Commission                     1,950
        Progress Energy                                  1,400
        Others                                          10,445
B.4  Household Goods and Furnishings                         0
B.5  Books, pictures and other art objects                 N/A  
B.6  Wearing apparel                                         0
B.7  Furs and jewelry                                        0
B.8  Firearms sports and other hobby equipment               0
B.9  Interests in insurance policies                 
        John Hancock Variable Life Insurance Company 6,722,584
B.10 Annuities                                               0
B.11 Interests in education IRA                              0
B.12 Interest in pension, profit sharing plan                0
B.13 Stock & Interests                                 
        100% Interest in Sharper Image
          (Hong Kong) Limited                          Unknown
        682 Shares of Eddie Bauer Holdings, Inc          4,624       
B.14 Investments in subsidiaries & others                    0
B.15 Gov't. & corporate bonds, etc.                          0
B.16 Accounts Receivable                            
        Debit Balances on AP                         5,555,493
        A/R Wholesale                                3,261,956
        Skymall                                      1,287,368
        A/R Corporate Marketing                      1,166,094
        FNMS                                           728,834
        ADS                                            705,425
        AIG Warrantyguard                              485,390
        Amex                                           287,168
        UPS                                            225,000
        American List Rental                           186,269
        EPP                                            153,849
        Store 398                                      150,000
        World Financial Network National Bank           84,000
        Discover                                        76,804
        Mechsource                                      38,135
        Paypal                                          27,915
        Norelco                                         25,860
        John Spotts                                      5,000
        Howard Roberts                                   2,400
        Richard Jungman                                  1,844
        Mark Carver                                      1,100         
B.17 Alimony & property settlements                          0
B.18 Liquidated debts owed to debtor                   
        Internal Revenue Service                       275,669
        Texas Comptroller of Public Accounts
           Sales Tax Division                          172,055
        State of California-Board of Equalization       58,020
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                             Unknown
B.24 Borrower & applicant list                         Unknown
B.25 Vehicles & accessories                                  0
B.26 Boats, motors & accessories                             0
B.27 Aircraft & accessories                                  0
B.28 Office equipment, furnishings, supplies        38,893,283
        See: http://bankrupt.com/misc/SI_Sched28.pdf
B.29 Machinery, supplies, equipment, supplies                0
B.30 Inventory                                      
        Store/DC No. 8   -- Main ONT                13,484,298
        Store/DC No. 3   -- Misc. (CSI:G)           12,337,631
        Store/DC No. 4   -- Return to Vendor LR      3,770,013
        Store/DC No. 7   -- Main RMI                 3,380,334
        Store/DC No. 222 -- Honolulu                   492,669
        Store/DC No. 226 -- New York                   411,559
        Store/DC No. 356 -- Woodbury Outlet            365,827
        Store/DC No. 271 -- Dadeland                   324,125
        Store/DC No. 231 -- Troy                       315,114
        Store/DC No. 224 -- Beverly Hills              309,366
        Store/DC No. 352 -- Garden State Plaza         307,106
        Store/DC No. 321 -- King of Prussia            296,759
        Store/DC No. 300 -- Maui                       292,355
        Store/DC No. 282 -- San Diego                  290,441
        Store/DC No. 308 -- Garen City                 288,169
        Store/DC No. 261 -- Tysons Galleria            280,863
        Store/DC No. 234 -- Short Hills                279,918
        Store/DC No. 316 -- Aventura                   277,418
        Store/DC No. 295 -- White Plains               267,905
        Store/DC No. 284 -- Santa Clara                265,981
        Store/DC No. 223 -- Dallas                     265,512
        Store/DC No. 274 -- Las Vegas                  264,766
        Store/DC No. 283 -- Chicago Watertower         261,851
        Store/DC No. 12  -- Return to Vendore MOS      256,680
        Store/DC No. 263 -- Boca Raton                 256,012
        Store/DC No. 236 -- Houston                    255,243
        Store/DC No. 337 -- Rockefeller Center         253,099
        Store/DC No. 330 -- Post Street                248,133
        Store/DC No. 230 -- San Antonio                247,313
        Store/DC No. 289 -- Orakbrook Center           244,580
        Store/DC No. 401 -- Dallas Northpark           244,123
        Store/DC No. 233 -- Newport Beach              240,819
        Store/DC No. 386 -- Pleasanton                 240,812
        Store/DC No. 340 -- Lakeside                   240,619
        Store/DC No. 228 -- Redondo Beach              238,793
        Store/DC No. 363 -- Millenia                   237,757
        Store/DC No. 373 -- Menlo Park Mall            236,838
        Store/DC No. 332 -- Washington Square          232,418
        Store/DC No. 320 -- Florida Mall               230,050
        Store/DC No. 403 -- Smith Haven                226,213
        Store/DC No. 247 -- Santa Ana                  221,204
        Store/DC No. 262 -- Ft. Lauderdale             220,660
        Store/DC No. 390 -- Braintree                  220,001
        Store/DC No. 420 -- Highland Village           219,844
        Store/DC No. 253 -- Novi                       219,778
        Store/DC No. 407 -- Alpharetta                 217,687
        Store/DC No. 256 -- Bridgewater                216,403
        Store/DC No. 241 -- Miami                      214,851
        Store/DC No. 349 -- Bellevue Square            214,300
        Store/DC No. 290 -- Glendale                   211,548
        Store/DC No. 348 -- Chandler                   210,663
        Store/DC No. 336 -- Manhasset                  210,305
        Store/DC No. 438 -- Jacksonville               208,616
        Store/DC No. 376 -- Crossroads                 208,307
        Store/DC No. 419 -- Rancho Cucamonga           206,808
        Store/DC No. 398 -- Destin                     206,585
        Store/DC No. 400 -- Galleria at Sunset         205,535
        Store/DC No. 405 -- Rockaway Townsquare        204,342
        Store/DC No. 417 -- Victor                     204,196
        Store/DC No. 335 -- Scottsdale                 203,526
        Store/DC No. 397 -- Green Valley Ranch         203,454
        Store/DC No. 431 -- Annapolis                  203,304
        Store/DC No. 303 -- Milpitas                   202,766
        Store/DC No. 379 -- Colorado Springs           201,641
        Store/DC No. 318 -- Mall of America            201,457
        Store/DC No. 377 -- Riverside                  201,452
        Store/DC No. 434 -- South Side Works           200,292
        Store/DC No. 423 -- Barton Creek               200,034
        Store/DC No. 285 -- Sawgrass Mills             199,026
        Store/DC No. 338 -- Walt Whitman               198,666
        Store/DC No. 219 -- New York                   196,768
        Store/DC No. 360 -- Marlton                    193,236
        Store/DC No. 359 -- Montgomery Mall            192,835
        Store/DC No. 264 -- Palm Beach                 191,509
        Store/DC No. 255 -- Burlington                 189,810
        Store/DC No. 319 -- Danbury Fair               189,786
        Store/DC No. 393 -- Miromar Outlets            189,256
        Store/DC No. 411 -- Fort Wayne                 187,330
        Store/DC No. 443 -- Natick Mall                185,996
        Store/DC No. 371 -- South Park                 185,599
        Store/DC No. 440 -- Durham                     184,937
        Store/DC No. 402 -- West Cobb                  184,344
        Store/DC No. 406 -- Des Moines                 184,265
        Store/DC No. 418 -- Algonquin Commons          183,116
        Store/DC No. 374 -- Prudentail Center          179,159
        Store/DC No. 449 -- Phipps Plaza               178,819
        Store/DC No. 344 -- International Plaza        177,282
        Store/DC No. 395 -- Edgewater                  177,191
        Store/DC No. 384 -- Stoney point               176,300
        Store/DC No. 439 -- Wilmington                 176,110
        Store/DC No. 387 -- Norfolk                    173,951
        Store/DC No. 424 -- Philadelphia               173,639
        Store/DC No. 322 -- Palisades Center           173,621
        Store/DC No. 370 -- Avon                       173,439
        Store/DC No. 365 -- Dulles Town Center         172,880
        Store/DC No. 242 -- Georgetown                 172,688
        Store/DC No. 429 -- Huntersville               172,165
        Store/DC No. 437 -- Wellington Green           171,932
        Store/DC No. 251 -- Bethesda                   171,448
        Store/DC No. 232 -- Stamford                   170,953
        Store/DC No. 327 -- Mall of Georgia            170,950
        Store/DC No. 404 -- Perimeter Mall             167,232
        Store/DC No. 326 -- Providence Place           167,499
        Store/DC No. 442 -- Village at Sandhill        166,179
        Store/DC No. 389 -- Birmingham                 165,487
        Store/DC No. 323 -- Towson Town Center         164,544
        Store/DC No. 441 -- Savannah                   163,652
        Store/DC No. 426 -- Spanish Fort               161,606
        Store/DC No. 310 -- Naples                     161,383
        Store/DC No. 448 -- Chesterfield Mall          159,560
        Store/DC No. 325 -- Citrus Park Town Center    156,996
        Store/DC No. 306 -- Raleigh                    149,905
        Others                                      13,573,526
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                      29,500,000
        Prepaid Insurances                           1,083,005
        Kronos Contract Prepayment                     250,000
        Prepaid Parts                                  199,168
        Prepaid Development Cost                       174,891
        Finders Fee for Licensing Deal                 124,556
        Other Prepaid Fees - Not Yet Amortized          59,858
        Prepaid Postage Meters                          59,858
        Sentient Jet Deposit                            47,806    
        Chubb Insurance Deposit                         25,000
        Postage Deposit - Returns Warehouse              3,000

     TOTAL SCHEDULED ASSETS                       $165,199,665        
     =========================================================

C.   Property Claimed as Exempt                           None

D.   Creditors Holding Secured Claims              
        Wells Fargo Retail Finance LLC              43,508,233
        John Hancock Life Insurance Policy           6,000,000

E.   Creditors Holding Unsecured Priority Claims     5,398,834
        See: http://bankrupt.com/misc/SI_SchedE.pdf

F.   Creditors Holding Unsecured Non-priority Claims
         United Parcel Service                       6,980,476
         Quebecor World USA Inc.                     3,740,500
         National Electronics Warranty Corp.         2,071,914
         Tom Tom Inc.                                2,027,970
         Novus Print Media Inc.                      1,817,114
         Garmin International Inc.                   1,678,677
         Skymall Inc.                                  892,075
         Thelen Reid Brown Raysman                     859,648
         Google Inc.                                   826,163
         Magellan Navigation Inc.                      682,555
         Human Touch LLC                               656,989
         Ion Audio                                     638,597
         eperformax Centers Inc.                       616,746
         XPEDX                                         593,158
         Ugobe Inc.                                    582,560
         Linkshare Corp.                               578,895
         CCL Product Ltd.                              528,653
         Aliph                                         518,106
         Franklin Electronic Publishers                488,177
         Next Chapter Inc.                             471,250
         Griffin Technology                            430,881
         Tao Music Inc.                                385,033
         Sonicwarp Ltd                                 335,260
         Segerdahl Graphics Inc.                       328,210
         Kai USA                                       327,390
         Skadden Arps Slate Meagher & Flom LLP         322,869
         Paradysz Matera Company                       294,065
         Roadway Express Inc.                          288,676
         Ultreo Inc.                                   286,400
         Bella Bella Inc.                              285,348
         Panasonic Co. of America                      283,311
         Aroa Marketing Inc.                           267,913
         ADS Alliance Data Systems                     263,871
         Bibby Financial Services Inc.                 252,333
         Sportline Inc.                                239,348
         Purehitech                                    238,710
         AOL LLC                                       228,955
         IN2 Products                                  224,751
         Pyramat                                       219,325
         Archose Inc.                                  211,245
         Rio Suite Hotel & Casino                      209,635
         Helicor Inc.                                  208,740
         Behringer Use Inc.                            203,434
         Sequiam Corp.                                 200,525
         Futai Leighton                                191,365
         STL Electronics Ltd                           187,249
         Meade Instruments Corp.                       186,403
         Carta Mundi Inc.                              178,500
         Energy Technology Labs                        177,942
         American List Counsel Inc.                    166,608
         The Connection Data Listing                   162,395
         Millard Group Inc.                            162,069
         Digital Business Processing                   161,842
         Oliso Inc.                                    160,663
         Edwin McAuley Electronics Ltd                 158,309
         General Instrument Corp.                      156,928
         Tekserve Pos LLC                              152,144
         Workforcelogic                                151,446
         Prodyne                                       151,439
         Mechsource                                    148,408
         I Robot                                       144,033
         Eton Ref Grundig                              142,051
         Style Science                                 141,809
         Yellow Freight System Inc.                    139,157
         Norelco Sonicare                              137,624
         Commercial Technology Systems Ltd             136,456
         Gifts Com                                     135,367
         Sun Luen Electrical Mfg Co.                   134,539
         Datavantage Corp.                             129,487
         Lowndes Drosdick Doster                       125,394
         Celestron International                       123,085
         Dyna Flex                                     119,586
         The Graphic Source                            118,345
         Emissive Energy Corp.                         115,973
         Emjoi Inc. Mobit Inc.                         115,452
         Hill & Knowlton Samcor                        115,200
         Fedex Freight West                            115,100
         Verilux Inc.                                  114,613
         Epiladyusa Inc.                               112,360
         Estes Cox Corp.                               112,268
         Electrolux Home Care Products                 105,772
         Pilot Air Freight                             104,609
         Royal Appliance Manufacturing                 103,737
         Nanda Home LLC                                102,003
         Sigma Supply Inc.                             101,191
         Herbal Concepts                               101,105
         Other                                       9,247,983

     TOTAL SCHEDULED LIABILITIES                  $103,741,527
     =========================================================

Based in San Francisco, California, Sharper Image Corp. --
http://www.sharperimage.com/-- is a multi-channel specialty
retailer.  It operates in three principal selling channels: the
Sharper Image specialty stores throughout the U.S., the Sharper
Image catalog and the Internet.  The company has operations in
Australia, Brazil and Mexico.  In addition, through its Brand
Licensing Division, it is also licensing the Sharper Image brand
to select third parties to allow them to sell Sharper Image
branded products in other channels of distribution.  

The company filed for Chapter 11 protection on Feb. 19, 2008
(Bankr. D.D., Case No. 08-10322).  Steven K. Kortanek, Esq. at
Womble, Carlyle, Sandridge & Rice, P.L.L.C. represents the
Debtor in its restructuring efforts.  An Official Committee of
UnsecuredCreditors has been appointed in the case. (Sharper Image
Bankruptcy News, Issue No. 10; Bankruptcy Creditors' Service,
Inc., http://bankrupt.com/newsstand/or 215/945-7000).    


TRICOM SA: Files Schedules of Assets and Liabilities
----------------------------------------------------
A.   Real Property
       Santo Domingo -
         Ldv Central Office Construction             $2,366,469
         Tricom Duarte Office Construction            1,231,879
        (Alfa Romeo) Cell Site Terrain Adquisition    1,125,995
         San Vicente Customer Service Office Const.     974,364
         3,00945 Construction Of Tricom Main Warehose   841,118
         Svpterrain Adquisition & Construction          781,619
         Tricom Duartetricom Duarte Facility            542,264
         Romulo Betancourt Sto. Adquisition At Bolivar  502,397
         1,016.26 Construction Of Tricom Main Warehouse 280,373
       Santiago -
          Celda Altos De V. Cell Site Const.            206,799
       Pedro Brand Wireless Cell Site Km-28 Cell
         Site Construction                              154,876
       Others                                         7,278,506

       A list of Tricom, S.A.'s real properties is available for
   free at http://bankrupt.com/misc/TricomRealProperties

B.   Personal Property                                     
B.1  Cash on Hand                                        21,344
B.2  Financial Accounts                              13,406,429
B.3  Security Deposits    
       License of Operations                          2,386,692
       Electricity Deposit                              249,086
       Real Estate Deposit                              142,114
       Carriers Deposit                                  22,650
       Others Deposit                                   134,896
       Telephone Deposit                                  2,308
B.4   Household Goods and Furnishings                         0
B.5   Books, pictures & other art objects                 7,195
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                   Unknown      
B.10  Annuities                                               0
B.11  Interests in education IRA                              0
B.12  Interest in pension, profit sharing plan                0
B.13  Stock & Interests   
        100% Stake in Tricom, USA                     3,000,000    
        100% Stake in Tricom Centroamerica, SA       25,613,018
        0.000020% Stake in TCN Dominicana, SA                 0       
        99.99% Stake in GFN Communications, SA                0
        100% Stake in Call Tel Corporation                    0
        100% Stake in Tricom Latinoamerica, SA                0

        ***Tricom S.A. owns 100% of Tricom Centroamerica S.A.
           which is the owner of 4,328,594 out of 4,328,600 of
           the common shares -- or 99.99986% -- of TCN
           Dominicana S.A.  Tricom S.A. directly holds a
           0.000020% interest in TCN Dominicana S.A.

B.14  Interests in partnerships, joint ventures               0
B.15  Gov't. & corporate bonds, etc.                          0
B.16  Accounts Receivable                          
        Customers                                    13,224,567
        Carriers                                      6,458,000
        Officers & Employees                             69,951
        Intercompany Receivable, Net                 51,225,337
        Other                                         1,315,210
        Allowance for doubtful accounts              (1,546,857)
B.17  Alimony & property settlements                          0
B.18  Liquidated debts owed to debtor                  
        Prepaid Taxes                                 6,330,410
        ITBIS Paid in Advance                           589,942
        Certificates of Deposit &
          Estimated Accrued Interests                 6,957,000
B.19  Other equitable interests                               0
B.20  Investment in deferred compensation                     0
B.21  Derivative asset                                        0
B.22  Intellectual property                             Unknown
   See http://bankrupt.com/misc/TricomIntellectualProperty
B.23  Licenses, franchises and others                   Unknown    
B.24  Customer list                                     Unknown         
B.25  Vehicles & accessories   
        Pick-ups                                      1,915,501
        Trucks                                          170,786
        Automobiles                                     147,622
        Motorcycles                                      35,078
        vehicles/Accessories                              1,087
B.26  Boats, motors & accessories                             0
B.27  Aircraft & accessories                                  0
B.28  Office equipment, furnishings, supplies  
        Data Processing Equipment                     3,028,706       
        Office Equipment                                415,946
        Furniture                                       210,805
        Fixed Assets in Construction                    684,917
B.29  Machinery, fixtures, equipment
        Local Access Line Product Asset             124,384,173
        Cellular Product Assets                      27,265,833
        International Product Assets                  8,079,206
        Building Improvement                          5,468,485
        Calling Call Product Assets                   2,729,734
        Internet Product Assets                       2,262,975
        Tools and Work Equipment                        757,740
        Administrative Office Building Equipment        747,913
        Test Equipment                                  517,847
        Leased Property Improvements                    449,836
        Administrative Office- Other Properties          44,889
        Promotional Equipment                             4,156
        Library                                              43
        Paging Product Assets                                20
        Fixed Asset-Work in Process                  15,846,674
        Fixed Asset to be installed                   5,030,970
B.30  Inventory
        Equipment, Accessories, Materials             8,096,301
        Commercial Offices                              368,005
        Warehouse Inventory                             491,569
        Alternate Channels                              155,081
        Contractors                                     206,729
        Corporate Sales                                 131,713
        Workshops                                        78,902
        Installations                                   207,666
        Reclassification to Fixed Assets             (8,421,431)      
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
        Prepaid Insurance                               322,213
        Prepaid Services                                 27,650
        Restructuring Legal Retainers                   164,000        

       TOTAL SCHEDULED ASSETS                      $347,925,285
       ========================================================

C.    Property Claimed as Exempt                 Not applicable

D.    Creditors Holding Secured Claims
        Credit Suisse Int'l. (Banco BHD)              9,880,349
        Credit Suisse International
         (Banco Popular Puerto Rico)                  3,000,000
        Credit Suisse International (Citibank)        9,809,524
        Credit Suisse Int'l. (Financial Card)         2,839,909
        Banco Dominicano del Progreso                 2,114,692
        GECC of Puerto Rico, GE Credit Corp. of Tenn. 4,569,427
                      
E.    Creditors Holding Unsecured Priority Claims
        Employee Claims                                 307,523
        Tax Claims
          Direccion General de Impuestos Internos     5,560,695
          Indotel (Dominican Institute of
            Telecommunication)                        5,716,747

F.    Creditors Holding Unsecured Nonpriority Claims
         Financial Claims                           619,660,026
         Trade Claims                                 7,502,314
         Other Claims                               124,533,139
         Litigation Claims                          178,219,583
         Intercompany Payable
            Tricom USA, Inc.                          2,110,464
            Tricom Latinamerica, SA                   5,857,798
            TCN Dominicana, SA                        1,048,074

   See http://bankrupt.com/misc/TricomUnsecuredNonpriorityClaims
         
       TOTAL SCHEDULED LIABILITIES                 $977,169,570
       ========================================================

Tricom, S.A., was incorporated in the Dominican Republic on
January 25, 1988, as a Sociedad Anonima.  Tricom is one of the
pre-eminent full service communications services providers in
the Dominican Republic.  Headquartered in Santo Domingo, Tricom
offers local, long distance, and mobile telephone services,
cable television and broadband data transmission and Internet
services, which are provided to more than 729,000 customers.  

Tricom's wireless network covers about 90% of the Dominican
Republic's population.  Tricom's local service network is 100%
digital.  The Company also owns interests in undersea fiber-
optic cable networks that connect and transmit
telecommunications signals between Central America, the
Caribbean, the United States and Europe.

Tricom USA, Inc., a wholly owned subsidiary of Tricom, was
incorporated in Delaware in 1992, and at that time was known as
Domtel Communications.  A name change was effected in 1997 and
Domtel Communications formally became Tricom USA, Inc.

Tricom USA originates, transports and terminates international
long-distance traffic using switching stations and other
telecommunications equipment located in New York and Florida.

Tricom S.A. and its U.S. affiliates filed for Chapter 11
protection on Feb. 29, 2008 (Bankr. S.D. N.Y. Case No. 08-
10720).  Larren M. Nashelsky, Esq., at Morrison & Foerster LLP,
in New York City, represent the Debtors.  When the Debtors'
filed for protection from their creditors, they listed total
assets of US$327,600,000 and total debts of US$764,600,000.

(Tricom Bankruptcy News, Issue No. 7; Bankruptcy Creditors'
Services Inc.; http://bankrupt.com/newsstand/or 215/945-7000)


TRICOM SA: TCN Dominicana Files Schedules of Assets & Debts
-----------------------------------------------------------
A.   Real Property                                           $0   
    
B.   Personal Property   
B.1  Cash on hand                                         4,846  
B.2  Bank Accounts                                    1,714,198  
B.3  Security Deposit                                    15,593  
B.5  Book, artwork and collectibles                         514  
B.9  Insurance Policies                                 Unknown  
B.13 Stock and Interests                           Undetermined  
B.16 Accounts Receivable                      
        Customers                                     3,146,102  
        Receivables from parent company               1,048,074  
        Officers and employees                            7,166  
        Other                                            83,442  
        Allowance for doubtful accounts                (383,629)
B.18 Other Liquidated Debts Owing Debtor                462,355  
B.23 Licenses, franchises & other intangibles           Unknown  
B.25 Vehicles                                           431,455  
B.28 Office Equipment                                   103,194  
B.29 Equipment and Supplies for Business           
        Cable coaxial and digital network            17,211,472  
        Other equipment                               3,262,504  
        TV cable boxes                                  981,521  
        Tools                                           368,924  
        TV equipment                                     84,089  
        Digital network blueprint                        17,067  
        Power generator                                  13,989  
        Air conditioner                                   9,733  
        Cable modem                                       7,510
B.30 Inventory                             
        Equipment, accessories & materials inventory  2,079,772  
        Instillation material equipment and other       380,271  
           materials
        Reclassification to fixed assets             (1,075,197)
B.35 Other Personal Property                             24,981  

       TOTAL SCHEDULED ASSETS                       $29,999,945
       ========================================================    
    
C.   Property Claimed as Exempt              
    
D.   Creditors Holding Secured Claims                        $0   
    
E.   Creditors Holding Unsecured Priority Claims        799,734  
    
F.   Creditors Holding Unsecured Non-priority Claims
        Financial claims
           Ellis Portafolio, S.A.                     4,245,155  
           Bancredito Panama, S.A.                   10,578,130  
           Bank of New York, as indenture trustee   313,750,000  
        Trade claims                                  1,596,361  
        Other claims                                      4,276  
        Litigation claims                             2,004,749  
    
       TOTAL SCHEDULED LIABILITIES                 $332,978,404
       ========================================================

Tricom, S.A., was incorporated in the Dominican Republic on
January 25, 1988, as a Sociedad Anonima.  Tricom is one of the
pre-eminent full service communications services providers in
the Dominican Republic.  Headquartered in Santo Domingo, Tricom
offers local, long distance, and mobile telephone services,
cable television and broadband data transmission and Internet
services, which are provided to more than 729,000 customers.  

Tricom's wireless network covers about 90% of the Dominican
Republic's population.  Tricom's local service network is 100%
digital.  The Company also owns interests in undersea fiber-
optic cable networks that connect and transmit
telecommunications signals between Central America, the
Caribbean, the United States and Europe.

Tricom USA, Inc., a wholly owned subsidiary of Tricom, was
incorporated in Delaware in 1992, and at that time was known as
Domtel Communications.  A name change was effected in 1997 and
Domtel Communications formally became Tricom USA, Inc.

Tricom USA originates, transports and terminates international
long-distance traffic using switching stations and other
telecommunications equipment located in New York and Florida.

Tricom S.A. and its U.S. affiliates filed for Chapter 11
protection on Feb. 29, 2008 (Bankr. S.D. N.Y. Case No. 08-
10720).  Larren M. Nashelsky, Esq., at Morrison & Foerster LLP,
in New York City, represent the Debtors.  When the Debtors'
filed for protection from their creditors, they listed total
assets of US$327,600,000 and total debts of US$764,600,000.

(Tricom Bankruptcy News, Issue No. 7; Bankruptcy Creditors'
Services Inc.; http://bankrupt.com/newsstand/or 215/945-7000)


TRICOM SA: US Unit Files Schedules of Assets and Liabilities
------------------------------------------------------------
A.   Real Property                                           $0

B.   Personal Property                                     
B.1  Cash on Hand                                         1,000
B.2  Financial Accounts                               1,300,007
B.3  Security Deposits    
       Co-location                                        1,700
       Rented space                                      24,103
B.9   Interests in insurance policies                   Unknown
B.16  Accounts Receivable  
        Customers                                       564,141
        Carriers                                      2,608,187
        Receivables from Parent Company               2,110,464
        Other                                             4,955
        Allowance for Doubtful Account                 (226,449)  
B.22  Intellectual property                             Unknown
B.23  Licenses, franchises and others                   Unknown
B.28  Office equipment, furnishings, supplies             6,695
B.29  Machinery, fixtures, equipment
        Telephone Cable System                        7,620,491      
        Communications Equipment                      3,627,812
        Telephone Plant - Other Properties                3,365
        Telephone Equipment in Service                    2,347
B.30  Inventory                                          34,438
B.35  Other personal property
        Prepaid Insurance                               200,000
        Retainer                                      1,869,793   

       TOTAL SCHEDULED ASSETS                       $19,753,047
       ========================================================

C.    Property Claimed as Exempt                 Not applicable

D.    Creditors Holding Secured Claims                     None

E.    Creditors Holding Unsecured Priority Claims
        Employee Claims                                 $19,393

F.    Creditors Holding Unsecured Nonpriority Claims
        Financial Claims
          Citigroup                                   1,536,663
          Bank of New York                          313,750,000
          General Electric Capital Corporation
            of Puerto Rico, General Electric
            Credit Corporation of Tennessee           4,569,428
        Trade Claims                                    114,537
        Litigation Claims                            
          Morton P. Levine                              488,079
        Intercompany Payables, Net                   51,225,337

       TOTAL SCHEDULED LIABILITIES                 $371,703,436
       ========================================================

Tricom, S.A., was incorporated in the Dominican Republic on
January 25, 1988, as a Sociedad Anonima.  Tricom is one of the
pre-eminent full service communications services providers in
the Dominican Republic.  Headquartered in Santo Domingo, Tricom
offers local, long distance, and mobile telephone services,
cable television and broadband data transmission and Internet
services, which are provided to more than 729,000 customers.  

Tricom's wireless network covers about 90% of the Dominican
Republic's population.  Tricom's local service network is 100%
digital.  The Company also owns interests in undersea fiber-
optic cable networks that connect and transmit
telecommunications signals between Central America, the
Caribbean, the United States and Europe.

Tricom USA, Inc., a wholly owned subsidiary of Tricom, was
incorporated in Delaware in 1992, and at that time was known as
Domtel Communications.  A name change was effected in 1997 and
Domtel Communications formally became Tricom USA, Inc.

Tricom USA originates, transports and terminates international
long-distance traffic using switching stations and other
telecommunications equipment located in New York and Florida.

Tricom S.A. and its U.S. affiliates filed for Chapter 11
protection on Feb. 29, 2008 (Bankr. S.D. N.Y. Case No. 08-
10720).  Larren M. Nashelsky, Esq., at Morrison & Foerster LLP,
in New York City, represent the Debtors.  When the Debtors'
filed for protection from their creditors, they listed total
assets of US$327,600,000 and total debts of US$764,600,000.

(Tricom Bankruptcy News, Issue No. 7; Bankruptcy Creditors'
Services Inc.; http://bankrupt.com/newsstand/or 215/945-7000)


WELLMAN INC: Fiber Industries Files Schedules of Assets & Debts
---------------------------------------------------------------
A.   Real Property
        Main facility - Mclver Road, Darlington,
          South Carolina                             $17,244,713
        Sports tract - Off Mclver Road,
          Darlington, South Carolina                     115,500

B.   Personal Property
B.1  Cash on hand                                          3,130
B.2  Bank Accounts                                        67,300
B.3  Security Deposit                                          0
B.4  Household goods                                           0
B.5  Book, artwork and collectibles                            0
B.6  Wearing apparel                                           0
B.7  Furs and jewelry                                          0
B.8  Firearms and other equipment                              0
B.9  Insurance Policies                                        0
B.10 Annuities                                                 0
B.11 Interests in an education IRA                             0
B.12 Interests in pension plans                                0
B.13 Stock and Interests
        MED Resins, Inc., 100% Stake                Undetermined
B.14 Interests in partnerships & joint venture                 0
B.15 Government and corporate bonds            
        Industrial Development Bond issued by                  0
           County, SC, face value                    259,000,000
        Property offset related to Tax Increment
           Limited Obligation Bond issued by
           Hancock County, Mississippi                 5,722,759
B.16 Accounts Receivable                             119,367,791
B.17 Alimony                                                   0
B.18 Other Liquidated Debts Owing Debtor                       0
B.19 Equitable or future interests                             0
B.20 Interests in estate death benefit plan                    0
B.21 Other Contingent and Unliquidated Claims                  0
B.22 Patents                                                   0
B.23 Licenses, franchises & other intangibles                  0
B.24 Customer lists or other compilations                      0
B.25 Vehicles                                                  0
B.26 Boats, motors and accessories                             0
B.27 Aircraft and accessories                                  0
B.28 Office Equipment               
        Fort Mill                                      1,339,605
        Palmetto                                          38,067
B.29 Equipment and Supplies for Business         
        Fort Mill                                        280,406
        Palmetto
           H12 polymerization line                     6,763,140
           SSP3 polymerization process                 3,435,599
           SSP I-polymerization process                1,596,636
           SSP II-polymerization process               1,586,401
           Chip storage & transfer                     1,215,559
           Monomer III eng/construction/e                826,403
           SSP3                                          702,182
           H-10 polymer filter system                    664,191
           H12 polymer line-addn                         510,718
           SSP SE 4 esterification                       473,307
           Hatachi polymerizer for line                  429,690
           Reboiler & heat exchanger sys                 387,237
           Hatachi low polymerizer f or                  379,293
           SSP3-util distribution                        373,365
           SSP SE 4 secondary dowtherm                   359,332
           J9 2stage drawframe upgrade                   328,276
           H12 MON UPGR/PIA ESTER                        318,487
           Hatachi intermediate poly meri                316,078
           H12-process control                           297,255
           Hatachi low polymerizer line                  296,681
           SSP3-adn sol, 10 stating proc                 285,478
           SSP3-addn solid stating                       269,265
           Hatachi intermediate poly meri                247,234
           Hatachi inter polymerizer for C               242,694
           Equalizer basin                               242,330
           SSP chip cutting/quenching sys                232,709
           H12 polymerization ln-addn                    227,792
           SSP solid stated chip handling                217,602
           Solid state chip hnd/shipping                 189,370
           SSP chip handling control syst                170,739
           PIA feed system                               165,613
           H12 ADDN MON/P1A UPGR                         148,627
           SSP3-addn solid stating proc                  148,498
           Ph iii monomer outage                         143,891
           Cutter and quench system                      143,572
           PPI equipment & filters                       132,552
           Railcar load wash-ssp                         132,387
           Rail supr #2 unloading system                 129,463
           SSP3 process control                          128,625
           F area split storage                          126,791
           P3 preheater elutriator                       126,026
           SSP chip railcar loading conv                 118,045
           PIA slurry make-up                            113,393
           GWSO steam stripper                           110,524
           Monomer I 12/94 T/A                           107,718
           SSP precursor chip handling                   107,472
           Crystalizer mod. Add'l chip f                 106,610
           SSP h-10 additive system for I                104,411
           SSP3 capital spares                           103,948
           Cutter and quench system                      103,570
           J12 spiral crimp 3mm denier                   103,014
           PE3 vessel agitator                           102,822
           Dow heater #6                                 101,937
           Monomer III paste feed system                 101,158
           H12 CEG improvement                           101,142
           Others                                     14,864,070
B.30 Inventory                           
        Raw material                                   5,682,274
        WIP                                            2,326,841
        Finished Goods                                50,350,819
        Stores                                         2,102,556
        Additives                                        994,019
B.31 Animals                                                   0
B.32 Crops                                                     0
B.33 Farming equipment and implements                          0
B.34 Farm supplies, chemicals and feed                         0
B.35 Other Personal Property                  
        Construction in progress                       5,414,649
        Prepaid utilities                              1,611,359
        Prepaid RC leases                                821,494
        Prepaid legal and professional services        1,012,052
        Misc prepaid assets                              841,531
        Prepaid insurance                              1,009,166
        PTA prepaid contract-C                        16,230,439
  
       TOTAL SCHEDULED ASSETS                       $274,037,393
       =========================================================  
  
C.   Property Claimed as Exempt            
  
D.   Creditors Holding Secured Claims
        Deutsche Bank Trust Company, as agent
          Revolving Credit Agreement                $225,000,000
        The Bank of New York, agent
           for First Lien Senior Credit Agreement    185,000,000
        The Wilmington Trust Company, agent
           for Second Priority Term Loan Agreement   265,000,000
  
E.   Creditors Holding Unsecured Priority Claims         254,134
        Darlington County Treasurer                      201,545  
        Gaston County Tax Dept.                            2,178
        Lancaster County Treasurer                        24,685
        Macklenburg County Tax Collector                     726
        Michigan Single Business Tax Division             25,000

F.   Creditors Holding Unsecured Non-priority Claims           0
  
       TOTAL SCHEDULED LIABILITIES                  $675,254,134
       =========================================================

Headquartered in Fort Mill, South Carolina, Wellman Inc. --
http://www.wellmaninc.com/-- manufactures and markets packaging  
and engineering resins used in food and beverage packaging,
apparel, home furnishings and automobiles.  They manufacture
resins and polyester staple fiber a three major production
facilities.

The company and its debtor-affiliates filed for Chapter 11
protection on Feb. 22, 2008 (Bankr. S.D. N.Y. Case No. 08-10595).   
Jonathan S. Henes, Esq., at Kirkland & Ellis, LLP, in New York
City, represents the Debtors.

Wellman Inc., in its bankruptcy petition, listed total assets
of $124,277,177 and total liabilities of $600,084,885, as of
Dec. 31, 2007, on a stand-alone basis.  Debtor-affiliate ALG,
Inc., listed assets between $500 million and $1 billion on a
stand-alone basis at the time of the bankruptcy filing.  
Debtor-affiliates Fiber Industries Inc., Prince Inc., and
Wellman of Mississippi Inc., listed assets between $100 million
and $500 million at the time of their bankruptcy filings.

On a consolidated basis, Wellman Inc., and its debtor-affiliates
listed $498,867,323 in assets and $684,221,655 in liabilities as
of Jan. 31, 2008.

(Wellman Bankruptcy News, Issue No. 10; Bankruptcy Creditors'
Service Inc., http://bankrupt.com/newsstand/or 215/945-7000)


WELLMAN INC: Mississippi Unit Files Schedules of Assets & Debts
---------------------------------------------------------------
A.   Real Property
        Main facility - Port and Harbor Drive
          - fee Interest                             $28,689,053
  
B.   Personal Property
B.13 Stock and Interests  
        100% Ownership in PTA Resources, LLC        Undetermined
B.25 Vehicles                                            119,033
B.28 Office Equipment                                    130,062
B.29 Equipment and Supplies for Business         
        L1 fiber MPP system                           20,242,320
        H1 resin MPP system                           14,727,184
        H2 resin mPP system                           13,978,673
        P3 resin SSP system                           10,530,469
        P1 resin SSP system                            6,932,938
        P2 resin SSP system                            6,870,537
        L1 resin MPP system                            5,096,668
        H1 resin MPP system                            3,700,254
        L1 fiber MPP system                            3,559,370
        H2 resin MPP system                            2,706,006
        Pipe rack system phs3                          2,498,935
        Pipe rack system                               2,325,390
        Pipe rack system                               2,259,293
        L1/P3 chip handling                            2,243,066
        P3 resin SSP system                            2,061,278
        SSP chip storage system                        1,976,666
        SSP chip storage system                        1,931,955
        Amorphous chip storage                         1,804,641
        Amorphous chip storage                         1,739,240
        HTM boiler phase 3                             1,556,877
        HTM boiler                                     1,444,836
        L1 process tie-ins                             1,354,061
        HTM boiler                                     1,288,850
        L1 PTA unload system                           1,230,929
        Steam generating boilers phs3                  1,115,381
        Steam generating boilers                       1,009,541
        Steam generating boilers                         980,846
        Amorphous chip storage                           973,052
        TPA unload sys phase 3                           578,442
        TPA unload system                                576,162
        TPA unload system                                559,786
        Cooling water system phs3                        474,612
        Ecoclear blending CEFR R00084                    477,273
        GRU system phase 3                               465,183
        Cooling water system                             445,059
        GRU system                                       443,346
        GRU system                                       430,745
        Cooling water system                             430,698
        H1 resin MPP system Phs1                         407,323
        H2 resin MPP system                              398,604
        Utility control system phase 3                   388,430
        Utility process ctrl sys phs 3                   364,152
        Utility control system                           359,171
        Utility control system                           354,318
        HTM heater "A" repair                            335,639
        P3 electrical M&E                                331,520
        Utility control system                           327,560
        Utility control system                           318,250
        L1/P3 railroad modification                      306,502
        Chip air compressor                              295,634
        Chip air compressor                              288,947
        H1 resin MPP sys incentive                       279,531
        SSP chip storage sys incentive                   270,581
        SSP chip storage sys incentive                   264,461
        H2/P2 2007 turnaround                            252,671
        P2 resin SSP system                              242,593
        Fire & security system phs 3                     227,372
        L1 MPP system - SpecPurpose                      224,926
        H2 resin MPP sys incentive                       224,925
        Railroad track sys phs3 incent                   223,394
        PPI H1 make-up systems                           222,553
        Fire & security system                           218,813
        L1 fiber MPP system incentive                    217,769
        Quality control lab equipment                    215,747
        Fire & security system                           212,594
        P1 eluriator                                     210,673
        Deionized water system                           198,291
        Post completion insurance cost                   197,191
        Quality control lab equipment                    193,612
        Deionized water system                           192,655
        Chilled water gen system phs3                    192,251
        Deionized water system phs3                      190,414
        Plant air gen system phs 3                       188,956
        Railroad track sys - incentive                   186,311
        EG barge sys phs 3 incentive                     184,789
        P3 resin SSP elevator                            183,542
        PPI H2 make-up systems                           181,303
        Chilled water gen system                         174,911
        Plant air generating system                      174,024
        PIA unloading system                             173,138
        PIA unloading system                             173,138
        Railroad track sys - incentive                   172,052
        EG barge sys - incentive                         171,884
        Chilled water gen system                         169,940
        Plan air generating system                       169,078
        PIA unloading system                             168,062
        PIA unloading system                             168,062
        Fire water sys phs 3                             167,449
        EG barge sys - incentive                         166,998
        Mpp additive catalyst sys phs 3                  162,774
        QC lab equipment phase 3                         162,549
        Glycol storage sys - incentive                   162,046
        P2 elutriator                                    156,226
        Glycol storage sys - incentive                   150,729
        Fire water system                                148,184
        Glycol storage sys - incentive                   146,445
        Fire water system                                143,972
        Glycol transfer system phs3                      140,571
        H2/P2 2007 turnaround                            137,980
        Fire water sys phs3 incentive                    136,359
        Glycol transfer system                           134,714
        Glycol transfer system                           130,885
        Fire water sys - incentive                       126,936
        Fire water sys - incentive                       123,328
        Inert gas system phs 3                           114,762
        Inert gas system                                 106,185
        H2 resin MPP system                              105,504
        MPP additive catalyst system                     103,754
        Inert gas system                                 103,167
        135 ton alco locomotive                          101,284
        Others                                         2,369,452
B.30 Inventory                           
        Raw material                                   9,365,906
        WIP                                            2,276,209
        Finished Goods                                 8,708,606
        Stores                                           110,483
        Additives                                        562,298
B.35 Other Personal Property                  
        Prepaid rent                                      89,254
        Prepaid maintenance contract                     198,955
        Construction in progress                         468,774
        Prepaid utilities                                499,307
  
       TOTAL SCHEDULED ASSETS                       $191,529,013
       =========================================================  
  
C.   Property Claimed as Exempt            
  
D.   Creditors Holding Secured Claims
        Deutsche Bank Trust Company, as agent
          Revolving Credit Agreement                $225,000,000
        The Bank of New York, agent
           for First Lien Senior Credit Agreement    185,000,000
        The Wilmington Trust Company, agent
           for Second Priority Term Loan Agreement   265,000,000
  
E.   Creditors Holding Unsecured Priority Claims
        Hancock county tax collector                     151,740
        Mississippi franchise tax                         12,575
  
F.   Creditors Holding Unsecured Non-priority Claims           0
  
       TOTAL SCHEDULED LIABILITIES                  $675,164,315
       =========================================================

Headquartered in Fort Mill, South Carolina, Wellman Inc. --
http://www.wellmaninc.com/-- manufactures and markets packaging  
and engineering resins used in food and beverage packaging,
apparel, home furnishings and automobiles.  They manufacture
resins and polyester staple fiber a three major production
facilities.

The company and its debtor-affiliates filed for Chapter 11
protection on Feb. 22, 2008 (Bankr. S.D. N.Y. Case No. 08-10595).   
Jonathan S. Henes, Esq., at Kirkland & Ellis, LLP, in New York
City, represents the Debtors.

Wellman Inc., in its bankruptcy petition, listed total assets
of $124,277,177 and total liabilities of $600,084,885, as of
Dec. 31, 2007, on a stand-alone basis.  Debtor-affiliate ALG,
Inc., listed assets between $500 million and $1 billion on a
stand-alone basis at the time of the bankruptcy filing.  
Debtor-affiliates Fiber Industries Inc., Prince Inc., and
Wellman of Mississippi Inc., listed assets between $100 million
and $500 million at the time of their bankruptcy filings.

On a consolidated basis, Wellman Inc., and its debtor-affiliates
listed $498,867,323 in assets and $684,221,655 in liabilities as
of Jan. 31, 2008.

(Wellman Bankruptcy News, Issue No. 10; Bankruptcy Creditors'
Service Inc., http://bankrupt.com/newsstand/or 215/945-7000)


WELLMAN INC: Nine Affiliates File Schedules of Assets & Debts
-------------------------------------------------------------
Nine other affiliates of Wellman, Inc., filed with the Court
their schedules of assets and liabilities, and statements of
financial affairs:

                               Assets     Liabilities
                               ------     -----------
   Josdav Inc.                $65,000    $675,000,000
   Med Resins Inc.             21,500     675,000,290
   Wellman Fibres Ltd.         20,376     675,000,000
   Prince Inc.                  5,122     675,000,000
   ALG, Inc.                    3,860     675,000,000
   Carpet Recycling of            
     Georgia Inc.                 571     675,001,452
   MRF Inc.                         0     675,000,000
   PTA Resources LLC                0     675,000,000
   Warehouse Associates Inc.        0     675,000,000

The $675,000,000 debt recorded by each Wellman Affiliate is on
account of the the total secured prepetition loans owed by the
Debtors to:

     Lenders                                     Claim Amount
     -------                                     ------------
     Deutsche Bank Trust Company, as agent
       for a Revolving Credit Agreement          $225,000,000
     The Bank of New York, agent
       for a First Lien Senior Credit Agreement   185,000,000
     The Wilmington Trust Company, agent
      for a Second Priority Term Loan Agreement   265,000,000

The additional $1,452 owed by Carpet Recycling is an unsecured
priority claim by Fulton County Tax Commission on account of
property taxes.

Keith R. Phillips, chief financial officer of Wellman, Inc.,
informs the Court that the income generated by debtor-affiliates
from their business operations and other sources, is included in
the consolidated amounts reflected on Wellman, Inc.'s statements
of financial affairs.

Also reflected on Wellman Inc.'s statements of financial affairs  
are the lawsuits and administrative proceedings to which the
debtor-affiliates were or are a party, as well as the payments
related to debt counseling and bankruptcy, Mr. Phillips says.  

As regards the payment to creditors, Mr. Phillips informs the
Court that all payments are made by Wellman, Inc., since the
debtor-affiliates maintain a centralized cash management system.

Meanwhile, Mr. Phillips reveals that Warehouse Associates
transferred $600,000-worth of property to Hologenix LLC, and
Holofiber LLC, through the Hologenix Joint Venture Interest Sale
on September 24, 2007.

These parties hold, control or own 100% of the equity interests
in the Wellman Affiliates:

   Owner                           Wellman Affiliate
   -----                           ------------------
   Wellman, Inc.                   Warehouse Associates and
                                   Prince

   Wellman UK Holdings, Ltd.       Wellman Fibres

   Fiber Industries                Med Resins

   Wellman of Mississippi, Inc.    PTA Resources

   Prince                          MRF, Carpet Recycling and ALG

   Warehouse Associates            Josdav

Headquartered in Fort Mill, South Carolina, Wellman Inc. --
http://www.wellmaninc.com/-- manufactures and markets packaging  
and engineering resins used in food and beverage packaging,
apparel, home furnishings and automobiles.  They manufacture
resins and polyester staple fiber a three major production
facilities.

The company and its debtor-affiliates filed for Chapter 11
protection on Feb. 22, 2008 (Bankr. S.D. N.Y. Case No. 08-10595).   
Jonathan S. Henes, Esq., at Kirkland & Ellis, LLP, in New York
City, represents the Debtors.

Wellman Inc., in its bankruptcy petition, listed total assets
of $124,277,177 and total liabilities of $600,084,885, as of
Dec. 31, 2007, on a stand-alone basis.  Debtor-affiliate ALG,
Inc., listed assets between $500 million and $1 billion on a
stand-alone basis at the time of the bankruptcy filing.  
Debtor-affiliates Fiber Industries Inc., Prince Inc., and
Wellman of Mississippi Inc., listed assets between $100 million
and $500 million at the time of their bankruptcy filings.

On a consolidated basis, Wellman Inc., and its debtor-affiliates
listed $498,867,323 in assets and $684,221,655 in liabilities as
of Jan. 31, 2008.

(Wellman Bankruptcy News, Issue No. 10; 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
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Don't be fooled.  Assets, for example, reported at historical cost
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Each Friday's edition of the TCR includes a review about a book of
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Monthly Operating Reports are summarized in every Saturday edition
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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.

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                    *** End of Transmission ***