TCR_Public/090131.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, January 31, 2009, Vol. 13, No. 30

                            Headlines



ACCENTIA BIOPHARMA: Files Operating Report for December 2008
ACCENTIA BIOPHARMA: Biovest Int'l Files December Operating Report
KIMBALL HILL: Files Monthly Operating Report for December 2008
NEWPOWER HOLDINGS: Files Operating Report for December 2008
SEMGROUP LP: Files Monthly Operating Report for July 2008

SEMGROUP LP: Files Monthly Operating Report for August 2008
SEMGROUP LP: Files Monthly Operating Report for November 2008
TVIA INC: Posts $208,282 Net Loss for the Month of December 2008
TWEETER OPCO: Files Monthly Operating Report for September 2008
TWEETER OPCO: Files Monthly Operating Report for October 2008



                            *********

ACCENTIA BIOPHARMA: Files Operating Report for December 2008
------------------------------------------------------------
Accentia Biopharmaceuticals, Inc., and certain of its debtor-
affiliates filed with the U.S. Bankruptcy Court for the Middle
District of Florida on Jan. 23, 2009, their unaudited combined
monthly operating report for the period Dec. 1, 2008 through
Dec. 31, 2008.

Their schedule of receipts and disbursements for December 2008,
showed:

     Funds at Dec. 1, 2008                  $292,529.80
     Total Receipts                         $590,124.10
     Total Funds Available for Operations   $882,653.90
     Total Disbursements                    $582,845.82
     Funds at Dec. 31, 2008                 $299,808.08

A full-text copy of the Debtors' monthly operating report for
December 2008 is available for free at:

               http://researcharchives.com/t/s?38d2

Headquartered in Tampa, Florida, Accentia BioPharmaceuticals Inc.
(Nasdaq: ABPI) -- http://www.accentia.net/-- is a vertically
integrated biopharmaceutical company focused on the development
and commercialization of drug candidates that are in late-stage
clinical development and typically are based on active
pharmaceutical ingredients that have been previously approved by
the FDA for other indications.  The company's lead product
candidate is SinuNase(TM), a novel application and formulation of
a known therapeutic to treat chronic rhinosinusitis.

Additionally, the company has acquired the majority ownership
interest in Biovest International Inc. and a royalty interest in
Biovest's lead drug candidate, BiovaxID(TM) and any other biologic
products developed by Biovest.  The company also has a specialty
pharmaceutical business, which markets products focused on
respiratory disease and an analytical consulting business that
serves customers in the biopharmaceutical industry.

Accentia Biopharmaceuticals and nine affiliates filed for
Chapter 11 protection on November 10, 2008 (Bankr. M. D. Florida,
Lead Case No. 08-17795).  Charles A. Postler, Esq., and Elena P.
Ketchum, Esq., at Stichter, Riedel, Blain & Prosser, in Tampa,
Florida, represent the Debtors as counsel.  The Official Committee
of Unsecured Creditors selected Paul J. Battista, Esq., at
Genovese Joblove & Battista, P.A. as its counsel.


ACCENTIA BIOPHARMA: Biovest Int'l Files December Operating Report
-----------------------------------------------------------------
Biovest International Inc. and certain of its debtor-affiliates
filed with the U.S. Bankruptcy Court for the Middle District of
Florida on Jan. 23, 2009, their unaudited combined monthly
operating report for the period December 1, 2008, through
December 31, 2008.

Their schedule of receipts and disbursements for December 2008,
showed:

     Funds at Dec. 1, 2008                  $106,133.46
     Total Receipts                         $709,798.38
     Total Funds Available for Operations   $815,931.84
     Total Disbursements                    $427,443.59
     Funds at Dec. 31, 2008                 $388,488.25

A full-text copy of Biovest International Inc. and its debtor-
affiliates' monthly operating report for December 2008 is
available for free at:

               http://researcharchives.com/t/s?38d3

Headquartered in Tampa, Florida, Accentia BioPharmaceuticals Inc.
(Nasdaq: ABPI) -- http://www.accentia.net/-- is a vertically
integrated biopharmaceutical company focused on the development
and commercialization of drug candidates that are in late-stage
clinical development and typically are based on active
pharmaceutical ingredients that have been previously approved by
the FDA for other indications.  The company's lead product
candidate is SinuNase(TM), a novel application and formulation of
a known therapeutic to treat chronic rhinosinusitis.

Additionally, the company has acquired the majority ownership
interest in Biovest International Inc. and a royalty interest in
Biovest's lead drug candidate, BiovaxID(TM) and any other biologic
products developed by Biovest.  The company also has a specialty
pharmaceutical business, which markets products focused on
respiratory disease and an analytical consulting business that
serves customers in the biopharmaceutical industry.

Accentia Biopharmaceuticals and nine affiliates filed for
Chapter 11 protection on November 10, 2008 (Bankr. M. D. Florida,
Lead Case No. 08-17795).  Charles A. Postler, Esq., and Elena P.
Ketchum, Esq., at Stichter, Riedel, Blain & Prosser, in Tampa,
Florida, represent the Debtors as counsel.  The Official Committee
of Unsecured Creditors selected Paul J. Battista, Esq., at
Genovese Joblove & Battista, P.A. as its counsel.

Based in Tampa, Florida, Biovest International Inc. (OTC BB: BVTI)
-- http://www.biovest.com/-- is a pioneer in the development of
advanced individualized immunotherapies for life-threatening
cancers of the blood system.  Biovest is a majority-owned
subsidiary of Accentia Biopharmaceuticals Inc., with its remaining
shares publicly traded.

Biovest International Inc.'s consolidated balance sheet at
June 30, 2008, showed $5.9 million in total assets, $36.8 million
in total liabilities, and $4.6 million in non-controlling
interests in variable interest entities, resulting in a
$35.5 million total stockholders' deficit.


KIMBALL HILL: Files Monthly Operating Report for December 2008
--------------------------------------------------------------

                      Kimball Hill, Inc.
         Summary of Cash Receipts and Disbursements
         For the Period From December 1 to 31, 2008

Beginning Cash Balance                               $74,120,554

Receipts from operations
Accounts receivable receipts                         24,205,230
Notes receivable receipts                                     0
Accts. Receivable collection for non-debtors          1,112,879

Other receipts
Interest income                                          11,275
Proceeds from sale of fixed assets                            0
Oil exploration revenue                                       0
Proceeds from MUD reimbursables                               0
Customer deposits                                       172,804
Customer deposits for non-debtors                             0
Miscellaneous receipts                                  548,482
                                                    ------------
Total Receipts                                        26,050,670
                                                    ------------
Disbursements
Payroll
Officers                                                488,898
Others                                                1,949,329
                                                    ------------
Total Payroll                                         2,438,227
Taxes
Federal income tax                                      508,480
FICA withholdings                                       166,359
Employee's withholdings                                       0
Employer's FICA                                         166,359
Federal unemployment taxes                                   59
State income tax                                         39,090
State employee withholdings                                   0
All other state taxes                                     1,453
State unemployment taxes                                    444
                                                     -----------
Total Taxes                                             882,243

Necessary expenses
Homebuilding costs                                   18,072,018
Debt and interest payments                            1,085,685
General and administrative costs                      2,530,301
Permits                                                 (68,722)
Land and land Development                               973,165
Medical health claims                                   350,523
Customer deposit refunds                                380,766
401K funding                                            204,610
Texas sales taxes                                       150,825
Professional fees                                     2,626,157
Warranty costs                                          143,647
Flex spending reimbursements                              5,687
Disbursements to joint venture partners                       0
                                                    ------------
Total Necessary Expenses                             26,454,663

Total Disbursements                                   29,775,133
                                                    ------------
Net receipts for the period                           (3,724,463)
                                                    ------------
Ending Cash Balance                                  $70,396,091
                                                    ============

                         About Kimbal Hill

Headquartered in Rolling Meadow, Illinois, Kimball Hill Inc. --
http://www.kimballhillhomes.com/-- is one of the largest
privately-owned homebuilders and one of the 30 largest
homebuilders in the United States, as measured by home deliveries
and revenues.  The company designs, builds and markets single-
family detached, single-family attached and multi-family homes.
The company currently operate within 12 markets, including, among
others, Chicago, Dallas, Fort Worth, Houston, Las Vegas,
Sacramento and Tampa, in five regions: Florida, the Midwest,
Nevada, the Pacific Coast and Texas.

Kimball Hill, Inc. and 29 of its affiliates filed for Chapter 11
protection on April 23, 2008 (Bankr. N.D. Ill. Lead Case No. 08-
10095).  Ray C. Schrock, Esq., at Kirkland & Ellis LLP, represents
the Debtors in their restructuring efforts.  The Debtors'
consolidated financial condition as of Dec. 31, 2007, reflected
total assets of $795,473,000 and total debts $631,867,000.

Kimball Hill filed a chapter 11 plan of liquidation on
December 2, 2008, which provides for the winding down of the
Debtors' business.  The Plan has the support of the official
committee of unsecured creditors and the company's senior lenders.

Bankruptcy Creditors' Service, Inc., publishes Kimball Hill
Bankruptcy News.  The newsletter tracks the Chapter 11
proceedings of Kimball Hill, Inc. and its affiliates.
(http://bankrupt.com/newsstand/or 215/945-7000)


NEWPOWER HOLDINGS: Files Operating Report for December 2008
-----------------------------------------------------------
NewPower Holdings, Inc., filed with the U.S. Bankruptcy Court for
the Northern District of Georgia on Jan. 26, 2009, its monthly
operating report for December 2008.  The Debtor had an opening
cash balance of $877 and an ending cash balance of $862.

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

               http://researcharchives.com/t/s?38d1

NewPower Holdings Inc. (Pink Sheets: NWPWQ) and its debtor-
affiliates filed for chapter 11 protection on June 11, 2002
(Bankr. N.D. Ga. 02-10836).  Paul K. Ferdinands, Esq., at King &
Spalding, and William M. Goldman, Esq., at Sidley Austin Brown &
Wood LLP, represent the Debtors as counsel.  When the Debtors
filed for protection from their creditors, they reported
$231,837,000 in assets and $87,936,000 in debts.

On Aug. 15, 2003, the U.S. Bankruptcy Court for the Northern
District of Georgia, Newnan Division, confirmed the Second Amended
Chapter 11 Plan with respect to NewPower Holdings, Inc., and TNPC
Holdings, Inc., a wholly owned subsidiary.  That Plan became
effective on Oct. 9, 2003, with respect to the company and TNPC.

On Feb. 28, 2003, the Bankruptcy Court confirmed The New
Power Company's Plan, and that Plan has been effective as of
March 11, 2003, with respect to New Power.  The New Power Company
is a wholly owned subsidiary of the company.


SEMGROUP LP: Files Monthly Operating Report for July 2008
---------------------------------------------------------
SemGroup L.P. and its debtor-affiliates delivered to the U.S.
Bankruptcy Court for the District of Delaware an amendment to
their statement of cash receipts and disbursements for the period
from July 22 through 31, 2008.

According to Terrence Ronan, acting president and chief executive
officer of the Debtors, the amendment corrects mathematical
errors that were discovered subsequent to the filing of their
July 2008 Monthly Operating Report.

                    SemCrude, L.P., et al.
               Cash Receipts and Disbursements
                July 22 through July 31, 2008

Cash Receipts
  SemCrude, L.P.                                   $15,929,532
  Eaglwing Trading LLC                                 342,412
  Grayson Pipeline LLC                              54,248,644
  SemCrude Pipeline, LLC                               474,597
  SemKan LLC                                         5,883,491
  SemFuel                                           40,455,824
  SemManagement LLC                                          -
  SemGas Storage LLC                                         -
  SemMaterials LP                                   73,391,666
  SemGas LP                                          6,320,942
  SemGas-Davis Gathering                                     -
  SemTrucking                                           14,649
  SemStream                                         33,127,013
  SemGroup LP                                        3,562,991
                                                --------------
                                                   233,751,761

Cash Sweeps
  SemCrude, L.P.                                   (17,642,535)
  Eaglwing Trading LLC                                       -
  Grayson Pipeline LLC                                       -
  SemCrude Pipeline, LLC                              (471,574)
  SemKan LLC                                        (5,857,456)
  SemFuel                                          (93,859,149)
  SemManagement LLC                                   (129,739)
  SemGas Storage LLC                                         -
  SemMaterials LP                                  (91,799,253)
  SemGas LP                                         (6,251,879)
  SemGas-Davis Gathering                                25,000
  SemTrucking                                          (42,409)
  SemStream                                          4,064,781
  SemGroup LP                                      212,090,136
                                                --------------
Total Cash Sweeps                                      125,923

Cash Disbursements
  SemCrude, L.P.                                   (20,674,689)
  Eaglwing Trading LLC                              (1,141,353)
  Grayson Pipeline LLC                              (4,942,506)
  SemCrude Pipeline, LLC                                (6,581)
  SemKan LLC                                            (2,350)
  SemFuel                                          (19,791,653)
  SemManagement LLC                                          -
  SemGas Storage LLC                                      (535)
  SemMaterials LP                                   (5,363,077)
  SemGas LP                                            (91,916)
  SemGas-Davis Gathering                               (22,615)
  SemTrucking                                         (196,545)
  SemStream                                        (68,623,238)
  SemGroup LP                                      (76,076,298)
                                                --------------
Total Cash Disbursements                          (196,933,356)
                                                --------------
Net Cash Flow                                      $36,944,328
                                                ==============

                       About SemGroup

SemGroup L.P. -- http://www.semgrouplp.com/-- is a midstream
service company providing the energy industry means to move
products from the wellhead to the wholesale marketplace.  SemGroup
provides diversified services for end users and consumers of crude
oil, natural gas, natural gas liquids, refined products and
asphalt.  Services include purchasing, selling, processing,
transporting, terminaling and storing energy.  SemGroup serves
customers in the United States, Canada, Mexico, Wales, Switzerland
and Vietnam.

SemGroup L.P. and its debtor-affiliates filed for Chapter 11
protection on July 22, 2008 (Bankr. D. Del. Lead Case No. 08-
11525).  These represent the Debtors' restructuring efforts: John
H. Knight, Esq., L. Katherine Good, Esq. and Mark D. Collins, Esq.
at Richards Layton & Finger; Harvey R. Miller, Esq., Michael P.
Kessler, Esq. and Sherri L. Toub, Esq. at Weil, Gotshal & Manges
LLP; and Martin A. Sosland, Esq. and Sylvia A. Mayer, Esq. at Weil
Gotshal & Manges LLP.  Kurtzman Carson Consultants L.L.C. is the
Debtors' claims agent.  The Debtors' financial advisors are The
Blackstone Group L.P. and A.P. Services LLC.

Margot B. Schonholtz, Esq., and Scott D. Talmadge, Esq., at Kaye
Scholer LLP; and Laurie Selber Silverstein, Esq., at Potter
Anderson & Corroon LLP, represent the Debtors' prepetition
lenders.

SemGroup L.P.'s affiliates, SemCAMS ULC and SemCanada Crude
company, sought protection under the Companies' Creditors
Arrangement Act (Canada) on July 22, 2008.  Ernst & Young, Inc.,
is the appointed monitor of SemCanada Crude company and its
affiliates' reorganization proceedings before the Canadian
Companies' Creditors Arrangement Act.  The CCAA stay expires on
Nov. 21, 2008.

SemGroup L.P.'s consolidated, unaudited financial conditions as of
June 30, 2007, showed $5,429,038,000 in total assets and
$5,033,214,000 in total debts.  In their petition, they showed
more than $1,000,000,000 in estimated total assets and more than
$1,000,000,000 in total debts.

(SemGoup Bankruptcy News; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


SEMGROUP LP: Files Monthly Operating Report for August 2008
-----------------------------------------------------------
SemGroup L.P. and its debtor-affiliates amended their statement of
cash receipts and disbursements for the period from August 1
through 31, 2008.

According to Terrence Ronan, acting president and chief executive
officer of the Debtors, the amendment corrects mathematical
errors that were discovered subsequent to the filing of their
August 2008 Monthly Operating Report.

                    SemCrude, L.P., et al.
               Cash Receipts and Disbursements
               August 1 through August 31, 2008

Cash Receipts
  SemCrude, L.P.                                   $54,581,259
  Eaglwing Trading LLC                                 910,163
  KC Asphalt                                                 -
  SemCrude Pipeline, LLC                                 5,488
  SemGas Gathering LLC                                 948,704
  SemKan LLC                                           749,833
  SemFuel                                          100,974,492
  SemManagement LLC                                          -
  SemGas Storage LLC                                         -
  SemMaterials LP                                  144,272,230
  SemGas LP                                         13,504,748
  SemTrucking                                           56,782
  SemStream                                        113,344,709
  SemGroup LP                                        8,205,861
                                                --------------
                                                   437,554,269

Cash Sweeps
  SemCrude, L.P.                                    18,452,857
  Eaglwing Trading LLC                             (24,952,998)
  KC Asphalt                                                 -
  SemCrude Pipeline, LLC                              (120,526)
  SemGas Gathering LLC                                (947,185)
  SemKan LLC                                          (718,439)
  SemFuel                                          (47,565,426)
  SemManagement LLC                                 11,153,981
  SemGas Storage LLC                                         -
  SemMaterials LP                                 (111,165,326)
  SemGas LP                                        (10,710,832)
  SemTrucking                                          (55,193)
  SemStream                                        (25,076,887)
  SemGroup LP                                      191,705,979
                                                --------------
Total Cash Sweeps                                            5

Cash Disbursements
  SemCrude, L.P.                                   (86,026,839)
  Eaglwing Trading LLC                              (7,880,700)
  KC Asphalt                                             1,422
  SemCrude Pipeline, LLC                           (38,480,706)
  SemGas Gathering LLC                                 (99,356)
  SemKan LLC                                           (41,989)
  SemFuel                                          (69,860,869)
  SemManagement LLC                                          -
  SemGas Storage LLC                                      (774)
  SemMaterials LP                                  (93,856,824)
  SemGas LP                                         (6,352,057)
  SemTrucking                                         (211,218)
  SemStream                                        (88,858,913)
  SemGroup LP                                      (20,094,838)
                                                --------------
Total Cash Disbursements                          (411,763,661)
                                                --------------
Net Cash Flow                                       $5,790,613
                                                ==============

                       About SemGroup

SemGroup L.P. -- http://www.semgrouplp.com/-- is a midstream
service company providing the energy industry means to move
products from the wellhead to the wholesale marketplace.  SemGroup
provides diversified services for end users and consumers of crude
oil, natural gas, natural gas liquids, refined products and
asphalt.  Services include purchasing, selling, processing,
transporting, terminaling and storing energy.  SemGroup serves
customers in the United States, Canada, Mexico, Wales, Switzerland
and Vietnam.

SemGroup L.P. and its debtor-affiliates filed for Chapter 11
protection on July 22, 2008 (Bankr. D. Del. Lead Case No. 08-
11525).  These represent the Debtors' restructuring efforts: John
H. Knight, Esq., L. Katherine Good, Esq. and Mark D. Collins, Esq.
at Richards Layton & Finger; Harvey R. Miller, Esq., Michael P.
Kessler, Esq. and Sherri L. Toub, Esq. at Weil, Gotshal & Manges
LLP; and Martin A. Sosland, Esq. and Sylvia A. Mayer, Esq. at Weil
Gotshal & Manges LLP.  Kurtzman Carson Consultants L.L.C. is the
Debtors' claims agent.  The Debtors' financial advisors are The
Blackstone Group L.P. and A.P. Services LLC.

Margot B. Schonholtz, Esq., and Scott D. Talmadge, Esq., at Kaye
Scholer LLP; and Laurie Selber Silverstein, Esq., at Potter
Anderson & Corroon LLP, represent the Debtors' prepetition
lenders.

SemGroup L.P.'s affiliates, SemCAMS ULC and SemCanada Crude
company, sought protection under the Companies' Creditors
Arrangement Act (Canada) on July 22, 2008.  Ernst & Young, Inc.,
is the appointed monitor of SemCanada Crude company and its
affiliates' reorganization proceedings before the Canadian
Companies' Creditors Arrangement Act.  The CCAA stay expires on
Nov. 21, 2008.

SemGroup L.P.'s consolidated, unaudited financial conditions as of
June 30, 2007, showed $5,429,038,000 in total assets and
$5,033,214,000 in total debts.  In their petition, they showed
more than $1,000,000,000 in estimated total assets and more than
$1,000,000,000 in total debts.

(SemGoup Bankruptcy News; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


SEMGROUP LP: Files Monthly Operating Report for November 2008
-------------------------------------------------------------

                    SemCrude, L.P., et al.
                  Consolidated Balance Sheet
                    As of November 30, 2008
                        (In thousands)

Cash                                                   $592,043
Accounts receivable                                     840,132
Inventories                                             220,226
Derivative asset                                         36,129
Margin deposits                                           8,300
Income taxes receivable                                       -
Deferred tax asset                                            -
Receivable from affiliate                               124,276
Other current assets                                     47,481
Intercompany                                                  -
                                                 --------------
Total current assets                                  1,868,587
                                                 --------------
Property, plant and equipment                           600,499
Accumulated depreciation                               (124,480)
Pipeline linefill                                        26,760
                                                 --------------
Net property, plant and equipment                       502,779
                                                 --------------
Investment in subsidiaries                              339,776
Long-term derivative assets                                   -
Goodwill                                                 54,277
Investment in affiliates                                121,394
Deferred tax asset                                        1,062
Notes receivable                                        213,575
Other assets, net                                        95,448
                                                 --------------
Total Assets                                         $3,196,898
                                                 ==============

Subject to Compromise:
Accounts payable                                       $916,765
Book overdrafts                                               -
Accrued liabilities                                   1,101,594
Income taxes payable                                          -
Deferred revenue                                              -
Deferred income taxes                                         -
Derivative liabilities                                        -
Current portion of long-term debt                       150,000
                                                 --------------
Current liabilities subject to compromise             2,168,359
                                                 --------------
Revolver facility                                       665,000
Working capital facility                              1,627,939
Term B notes                                            141,274
Senior notes                                            600,000
Pension obligations                                           -
                                                 --------------
Liabilities Not Subject to Compromise:
Accounts payable                                         53,484
Book overdrafts                                               -
Accrued liabilities                                      52,858
Income taxes payable                                          -
Deferred revenue                                            989
Deferred income taxes                                         -
Derivative liabilities                                   21,615
Current portion of long-term debt                       130,450
                                                 --------------
Total current liabilities                               259,396
                                                 --------------
Revolver facility                                             -
Working capital facility                                      -
Term B notes                                                  -
Capital lease obligations                                 1,255
Other obligations                                             -
Note payable to parent                                        -
Senior notes                                                  -
Deferred tax liability                                        -
Long-term derivative liabilities                              -
Asset retirement obligation                                   -
Pension obligations                                      13,888
Investment in affiliates                                595,039
Other long-term liabilities                                 647
Minor interest                                                -
                                                 --------------
Accum. other comprehensive income                       (40,194)
Partners' capital                                    (2,835,705)
                                                 --------------
Total partners' capital                              (2,875,899)
                                                 --------------
Total liabilities and partners' capital              $3,196,898
                                                 ==============

                    SemCrude, L.P., et al.
            Consolidated Statement of Operations
                Month Ended November 30, 2008
                       (In thousands)

Sales
Operating Outside Sales
  Product Sales                                         $98,574
  Services                                                2,502
  Other Operating Revenue                                   952
                                                 --------------
Total Outside Operating Sales                           102,028
Trading Activity                                            372
                                                 --------------
Total Outside Operating Revenue                         102,400
Operating Revenue Intercompany                           18,475
                                                 --------------
Total Operating Revenue                                 120,875
Unrealized G/L on Derivatives                             1,699
                                                 --------------
Total Revenue                                           122,574

Cost of Goods Sold
  Products                                              110,560
  Transportation & Fuel                                   3,542
  Other                                                      20
                                                 --------------
Total Outside Cost of Goods Sold                        114,122
Cost of Goods Sold Intercompany                          16,540
                                                 --------------
Total Cost of Sales                                     130,662
                                                 --------------
Gross Profit                                             (8,088)

Operating Expenses
  Wages & Benefits                                        2,875
  Field Expenses                                          1,130
  Maintenance & Repairs                                     135
  Outside Services                                          606
  Property & Equipment Leases & Rents                     6,293
  Insurance Permits Licenses Taxes                          624
  Office                                                    154
  Travel Lodging Meetings                                   154
  Other                                                    (145)
                                                 --------------
Total Operating Expenses                                 11,826

General & Administrative Expenses
  Wages & Benefits                                        4,132
  Miscellaneous                                               1
  Maintenance & Repairs                                      72
  Outside Services                                          797
  Property & Equipment Leases & Rents                       487
  Insurance Permits Licenses Taxes                          414
  Office                                                    287
  Travel Lodging Meetings                                   153
  Other                                                    (795)
                                                 --------------
Total General & Administrative Expenses                   5,548
                                                 --------------
Earnings before Interest Taxes Depr. Amort.             (25,372)
                                                 --------------
Other (Income) Expenses
Interest Income                                             (11)
Other Income                                                 10
Foreign Currency Transaction (Income) Loss                  156
Interest Expense                                            835
Depreciation                                              4,274
Amortization                                              2,221
Reorganization                                           20,323
                                                 --------------
Net Profit (Loss)                                      ($53,180)
                                                 ==============

                    SemCrude, L.P., et al.
               Cash Receipts and Disbursements
             November 1 through November 30, 2008

Cash Receipts
  SemCrude, L.P.                                   $33,580,771
  Eaglwing Trading LLC                                     556
  Grayson Pipeline LLC                                       -
  SemCrude Pipeline, LLC                                 4,422
  SemGas Gathering LLC                                 102,075
  SemKan LLC                                            13,893
  SemFuel                                            6,437,337
  SemManagement LLC                                          -
  SemGas Storage LLC                                         -
  SemMaterials LP                                   41,875,966
  SemGas LP                                          6,854,841
  SemGas-Davis Gathering                                     -
  SemTrucking                                                -
  SemStream                                         89,494,831
  SemGroup LP                                          144,306
  SemGroup Holdings LP                                       -
  SemCap LLC                                                 -
                                                --------------
                                                   178,508,998

Cash Sweeps
  SemCrude, L.P.                                   (20,928,068)
  Eaglwing Trading LLC                                  40,548
  Grayson Pipeline LLC                                       -
  SemCrude Pipeline, LLC                             9,249,988
  SemGas Gathering LLC                                 (97,026)
  SemKan LLC                                            (7,122)
  SemFuel                                           (5,117,384)
  SemManagement LLC                                  8,552,375
  SemGas Storage LLC                                    15,725
  SemMaterials LP                                  (22,107,783)
  SemGas LP                                         (2,183,195)
  SemGas-Davis Gathering                                     -
  SemTrucking                                           22,994
  SemStream                                           (360,610)
  SemGroup LP                                       32,919,558
  SemGroup Holdings LP                                  23,753
  SemCap LLC                                            19,169
                                                --------------
Total Cash Sweeps                                       42,922

Cash Disbursements
  SemCrude, L.P.                                   (11,810,763)
  Eaglwing Trading LLC                                 (38,478)
  Grayson Pipeline LLC                                      (5)
  SemCrude Pipeline, LLC                            (9,494,401)
  SemGas Gathering LLC                                 (29,901)
  SemKan LLC                                           (38,663)
  SemFuel                                           (2,193,624)
  SemManagement LLC                                          -
  SemGas Storage LLC                                   (21,845)
  SemMaterials LP                                  (17,356,722)
  SemGas LP                                         (6,749,691)
  SemGas-Davis Gathering                               (21,439)
  SemTrucking                                          (28,834)
  SemStream                                        (89,302,180)
  SemGroup LP                                       (8,968,258)
  SemGroup Holdings LP                                       -
  SemCap LLC                                                 -
                                                --------------
Total Cash Disbursements                          (146,054,804)
                                                --------------
Net Cash Flow                                      $32,497,116
                                                ==============

                       About SemGroup

SemGroup L.P. -- http://www.semgrouplp.com/-- is a midstream
service company providing the energy industry means to move
products from the wellhead to the wholesale marketplace.  SemGroup
provides diversified services for end users and consumers of crude
oil, natural gas, natural gas liquids, refined products and
asphalt.  Services include purchasing, selling, processing,
transporting, terminaling and storing energy.  SemGroup serves
customers in the United States, Canada, Mexico, Wales, Switzerland
and Vietnam.

SemGroup L.P. and its debtor-affiliates filed for Chapter 11
protection on July 22, 2008 (Bankr. D. Del. Lead Case No. 08-
11525).  These represent the Debtors' restructuring efforts: John
H. Knight, Esq., L. Katherine Good, Esq. and Mark D. Collins, Esq.
at Richards Layton & Finger; Harvey R. Miller, Esq., Michael P.
Kessler, Esq. and Sherri L. Toub, Esq. at Weil, Gotshal & Manges
LLP; and Martin A. Sosland, Esq. and Sylvia A. Mayer, Esq. at Weil
Gotshal & Manges LLP.  Kurtzman Carson Consultants L.L.C. is the
Debtors' claims agent.  The Debtors' financial advisors are The
Blackstone Group L.P. and A.P. Services LLC.

Margot B. Schonholtz, Esq., and Scott D. Talmadge, Esq., at Kaye
Scholer LLP; and Laurie Selber Silverstein, Esq., at Potter
Anderson & Corroon LLP, represent the Debtors' prepetition
lenders.

SemGroup L.P.'s affiliates, SemCAMS ULC and SemCanada Crude
company, sought protection under the Companies' Creditors
Arrangement Act (Canada) on July 22, 2008.  Ernst & Young, Inc.,
is the appointed monitor of SemCanada Crude company and its
affiliates' reorganization proceedings before the Canadian
Companies' Creditors Arrangement Act.  The CCAA stay expires on
Nov. 21, 2008.

SemGroup L.P.'s consolidated, unaudited financial conditions as of
June 30, 2007, showed $5,429,038,000 in total assets and
$5,033,214,000 in total debts.  In their petition, they showed
more than $1,000,000,000 in estimated total assets and more than
$1,000,000,000 in total debts.

(SemGoup Bankruptcy News; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


TVIA INC: Posts $208,282 Net Loss for the Month of December 2008
----------------------------------------------------------------
Tvia, Inc. filed with the U.S. Bankruptcy Court for the Northern
District of California on Jan. 20, 2009, its monthly operating
report for the period from Dec. 1, 2008, to Dec. 31, 2008.

The company reported a net loss $208,282 on net sales of $193,684
for the month ended Dec. 31, 2008.

A full-text copy of the monthly operating report is available for
free at: http://researcharchives.com/t/s?38d4

Tvia, Inc. -- http://www.tvia.com/-- is fabless semiconductor
company based in Santa Clara, California.  The company designs and
produces display processors for the digital television market.
The company filed for Chapter 11 relief on Oct. 15, 2008 (Bankr.
N.D. Calif. Case No. 08-55860).  John Walshe Murray, Esq., at the
Law Offices of Murray and Murray, represents the Debtor as
counsel.  When the Debtor filed for protection from its creditors,
it listed total assets of $5,577,657 and total debtos of
$1,077,966.


TWEETER OPCO: Files Monthly Operating Report for September 2008
---------------------------------------------------------------
Tweeter Opco, LLC, and its debtor-affiliates delivered to the U.S.
Bankruptcy Court for the District of Delaware their Monthly
Operating Report for the period from September 1, 2008, through
September 30, 2008.

The Debtors reported $0 cash receipts and $0 disbursements for
the month.  The Debtors note that their Statement of Operations
and Balance Sheet will be provided once available.

A full-text copy of the Debtors' September MOR can be accessed
for free at: http://bankrupt.com/misc/TweeterSeptemberMOR.pdf

                        About Tweeter Opco

Tweeter Opco, LLC, was formed in July 2007 to acquire the business
operations and assets of Tweeter Home Entertainment Group, Inc.
The company filed for Chapter 11 protection on Nov. 5, 2008
(Bankr. D. Delaware Case No. 08-12646).  Chun I. Jang, Esq., and
Cory D. Kandestin, Esq., at Richards, Layton & Finger, P.A.,
assisted the company in its restructuring effort.  The company
listed assets of $50 million to $100 million and debts
of $50 million to $100 million.

Judge Mary Walrath of the U.S. Bankruptcy Court for the District
of Delaware converted the Opco Debtors' Chapter 11 cases to
Chapter 7 liquidation proceedings effective as of December 5,
2008.  George L. Miller from the accounting firm Miller Coffey
Tate has been appointed to serve as interim trustee of the Chapter
7 proceedings of Tweeter Opco, LLC, and its affiliates.

(Tweeter Bankruptcy News, Issue No. 33; Bankruptcy Creditors'
Service, Inc., <http://bankrupt.com/newsstand/>or 215/945-7000).


TWEETER OPCO: Files Monthly Operating Report for October 2008
-------------------------------------------------------------
Tweeter Opco, LLC, and its debtor-affiliates delivered to the U.S.
Bankruptcy Court for the District of Delaware their Monthly
Operating Report for the period from October 1, 2008, through
October 31, 2008.

The Debtors reported $0 cash receipts and $0 disbursements for
the month.  The Debtors note that their Statement of Operations
and Balance Sheet will be provided once available.

A full-text copy of the Debtors' October MOR can be accessed for
free at: http://bankrupt.com/misc/TweeterOctoberMOR.pdf
                        About Tweeter Opco

Tweeter Opco, LLC, was formed in July 2007 to acquire the business
operations and assets of Tweeter Home Entertainment Group, Inc.
The company filed for Chapter 11 protection on Nov. 5, 2008
(Bankr. D. Delaware Case No. 08-12646).  Chun I. Jang, Esq., and
Cory D. Kandestin, Esq., at Richards, Layton & Finger, P.A.,
assisted the company in its restructuring effort.  The company
listed assets of $50 million to $100 million and debts
of $50 million to $100 million.

Judge Mary Walrath of the U.S. Bankruptcy Court for the District
of Delaware converted the Opco Debtors' Chapter 11 cases to
Chapter 7 liquidation proceedings effective as of December 5,
2008.  George L. Miller from the accounting firm Miller Coffey
Tate has been appointed to serve as interim trustee of the Chapter
7 proceedings of Tweeter Opco, LLC, and its affiliates.

(Tweeter Bankruptcy News, Issue No. 33; Bankruptcy Creditors'
Service, Inc., <http://bankrupt.com/newsstand/>or 215/945-7000).



                            *********

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

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

A list of Meetings, Conferences and Seminars appears in each
Wednesday's edition of the TCR. Submissions about insolvency-
related conferences are encouraged.  Send announcements to
conferences@bankrupt.com/

On Thursdays, the TCR delivers a list of recently filed chapter 11
cases involving less than $1,000,000 in assets and liabilities
delivered to nation's bankruptcy courts.  The list includes links
to freely downloadable images of these small-dollar petitions in
Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

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.  Ronald C. Sy, Joel Anthony G. Lopez, Cecil R. Villacampa,
Luke Caballos, Sheryl Joy P. Olano, Carlo Fernandez, Christopher
G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2009.  All rights reserved.  ISSN: 1520-9474.

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

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

                   *** End of Transmission ***