TCR_Public/090228.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, February 28, 2009, Vol. 13, No. 58

                            Headlines



ACCENTIA BIOPHARMA: Files Operating Report for January 2009
ACCENTIA BIOPHARMA: Biovest Int'l Files January Operating Report
AMERICAN HOME: AHMSI's Monthly Operating Report for October 2008
AMERICAN HOME: AHMV's Monthly Operating Report for October 2008
AMERICAN HOME: Great Oak's Monthly Operating Report for October

AMERICAN HOME: Homegate's Monthly Operating Report for October
AMERICAN HOME: AHMIC's Monthly Operating Report for November 2008
AMERICAN HOME: AHM Corp.'s Monthly Operating Report -- November 30
AMERICAN HOME: AHMAI's Monthly Operating Report for November 2008
AMERICAN HOME: AHMSI's Monthly Operating Report for November 2008

AMERICAN HOME: Great Oak's Monthly Operating Report for November
AMERICAN HOME: AHMV'S Monthly Operating Report for November 2008
AMERICAN HOME: Homegate's Monthly Operating Report for November
AMERICAN HOME: AHMHI's Monthly Operating Report for November 2008
BUFFETS HOLDINGS: Monthly Operating Report -- Ended Jan. 14, 2009

INTERMET CORP: Files Monthly Operating Report for December 2008
KUSHNER LOCKE: Posts $112,891 Net Loss in November 2008
KUSHNER LOCKE: Posts $82,217 Net Loss in December 2008
LEVITT & SONS: Files Monthly Operating Report for January 2009
SEMGROUP LP: Debtors' Monthly Operating Report for December 2008

TVIA INC: Posts $70,074 Net Loss in Month Ended January 31, 2009



                            *********

ACCENTIA BIOPHARMA: Files Operating Report for January 2009
-----------------------------------------------------------
Accentia Biopharmaceuticals, Inc., and certain of its debtor-
affiliates filed with the U.S. Bankruptcy Court for the Middle
District of Florida on Feb. 20, 2009, their unaudited combined
monthly operating report for the period Jan. 1, 2009, through
Jan. 31, 2009.

Their schedule of receipts and disbursements for January 2009,
showed:

     Funds at Jan. 1, 2009                  $299,808.08
     Total Receipts                         $356,530.78
     Total Funds Available for Operations   $656,338.86
     Total Disbursements                    $333,917.14
     Funds at Jan. 31, 2009                 $322,421.72

A full-text copy of the Debtors' monthly operating report for
January 2009 is available for free at:

               http://researcharchives.com/t/s?39e9

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.


ACCENTIA BIOPHARMA: Biovest Int'l Files January 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 Feb. 20, 2009, their unaudited combined monthly
operating report for the period January 1, 2009, through
January 31, 2009.

Their schedule of receipts and disbursements for January 2009,
showed:

     Funds at January 1, 2009               $388,488.25
     Total Receipts                         $570,573.30
     Total Funds Available for Operations   $959,061.55
     Total Disbursements                    $537,748.29
     Funds at Jan. 31, 2009                 $421,313.26

A full-text copy of Biovest International Inc. and its debtor-
affiliates' monthly operating report for January 2009 is
available for free at:

               http://researcharchives.com/t/s?39eb

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.


AMERICAN HOME: AHMSI's Monthly Operating Report for October 2008
----------------------------------------------------------------

   AHM SV, Inc., fka American Home Mortgage Servicing, Inc.
               Statement of Financial Condition
                    As of October 31, 2008

Assets:
  Cash and cash equivalents                          $3,076,348
  Restricted cash                                         1,570
  Accounts receivable & servicing advances            9,301,464
  Intercompany receivable                           213,142,254
  Premises and equipment, net                                 -
  Investment in subsidiaries                          9,727,945
  Other assets                                          750,799
                                                   ------------
     Total Assets                                  $236,000,380
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Warehouse lines of credit                                -
     Accrued expenses & other liabilities            $6,004,781
     Intercompany payable                           131,146,603
     Income taxes payable                             1,786,225
                                                   ------------
        Total Liabilities                           138,937,609

  Stockholders' Equity
     Additional paid-in capital                      37,000,200
     Retained earnings                               60,062,571
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                   97,062,771
                                                   ------------
Total Liabilities & Stockholders' Equity           $236,000,380
                                                   ============

   AHM SV, Inc., fka American Home Mortgage Servicing, Inc.
                      Statement of Income
                 Month Ended October 31, 2008

Net interest income:
  Interest income                                            $0
  Interest expense                                            -
  Provision for loan losses                                   -
                                                   ------------
  Net interest income after losses                            -

Non-Interest Income:
  (Loss) Gain on mortgage loans                               -
  Loan servicing fees                                         -
  Gain on sale of servicing platform                          -
  Other non-interest income (loss)                            -
                                                   ------------
     Non-interest income                                      -

Expenses
  Salaries, commissions & benefits, net                      (4)
  Occupancy and equipment                                (2,121)
  Data processing and communications                          -
  Office supplies and expenses                                -
  Marketing and promotion                                     -
  Travel and entertainment                                    -
  Professional fees                                      41,865
  Other real estate operating expense                         -
  Other                                                   9,279
                                                   ------------
     Total expenses                                      49,019

Income (Loss) before income taxes                       (49,019)
Income taxes                                                  -
                                                   ------------
Net income (loss)                                      ($49,019)
                                                   ============

AHM SV also discloses that its cash as of October 1, 2008, was
$3,075,793.  Since it received $2,125 from administration, AHM
SV's cash at the end of October increased to $3,077,918.


                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on Aug. 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
Aug. 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: AHMV's Monthly Operating Report for October 2008
---------------------------------------------------------------

             American Home Mortgage Ventures, LLC
               Statement of Financial Condition
                    As of October 31, 2008

Assets:
  Cash and cash equivalents                            $623,049
  Intercompany receivable                                     -
  Premises and equipment, net                             2,200
  Other assets                                              568
                                                   ------------
     Total Assets                                      $625,817
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Accrued expenses & other liabilities                     -
     Intercompany payable                               168,282
                                                   ------------
        Total Liabilities                               168,282

  Stockholders' Equity
     Additional paid-in capital                         395,500
     Retained earnings                                   62,035
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                      457,535
                                                   ------------
Total Liabilities & Stockholders' Equity               $625,817
                                                   ============

             American Home Mortgage Ventures, LLC
                      Statement of Income
                 Month Ended October 31, 2008

Non-Interest Income:
  Fee income                                                 $0
                                                   ------------
     Non-interest income                                      -

Expenses
  Salaries, commissions & benefits, net                       -
  Occupancy and equipment                                     -
  Data processing and communications                          -
  Marketing and promotion                                     -
  Travel and entertainment                                    -
  Professional fees                                         650
  Other                                                       -
                                                   ------------
     Total expenses                                         650

Loss before income taxes                                   (650)
Income taxes                                                   -
                                                   ------------
Net loss                                                  ($650)
                                                   ============

AHM Ventures also discloses that its cash as of October 1, 2008,
was $613,049.  Since AHM Ventures received $10,000 from
administration, its cash at the end of the month increased to
$623,049.

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: Great Oak's Monthly Operating Report for October
---------------------------------------------------------------

                   Great Oak Abstract Corp.
               Statement of Financial Condition
                    As of October 31, 2008

Assets:
  Cash and cash equivalents                            $380,941
  Accounts receivable                                    36,615
  Intercompany receivable                               693,132
  Premises and equipment, net                             5,339
  Other assets                                          104,800
                                                   ------------
     Total Assets                                    $1,220,827
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Accrued expenses & other liabilities               $76,743
                                                   ------------
        Total Liabilities                                76,743

  Stockholders' Equity
     Additional paid-in capital                          95,520
     Retained earnings                                1,048,564
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                    1,144,084
                                                   ------------
Total Liabilities & Stockholders' Equity              $1,220,827
                                                   ============

Great Oak also reports that its cash at the start of October was
$308,941.  Since there was no transaction for the whole month,
its cash is still $308,941 as of October 31, 2008.

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: Homegate's Monthly Operating Report for October
--------------------------------------------------------------

              Homegate Settlement Services, Inc.
               Statement of Financial Condition
                    As of October 31, 2008

Assets:
  Cash and cash equivalents                            $209,659
  Restricted cash                                             -
  Intercompany receivable                                     -
  Premises and equipment, net                           233,715
  Other assets                                                -
                                                   ------------
     Total Assets                                      $443,374
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Accrued expenses & other liabilities            $2,552,889
     Intercompany payable                             9,032,737
     Income taxes payable                                     -
                                                   ------------
        Total Liabilities                            11,585,626

  Stockholders' Equity
     Additional paid-in capital                         250,000
     Retained earnings                              (11,392,252)
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                  (11,142,252)
                                                   ------------
Total Liabilities & Stockholders' Equity               $443,374
                                                   ============

              Homegate Settlement Services, Inc.
                      Statement of Income
                 Month Ended October 31, 2008

Non-Interest Income:
  Tax service income (fees)                                  $0
                                                   ------------
     Non-interest income                                      -

Expenses
  Salaries, commissions & benefits, net                       -
  Marketing and promotion                                     -
  Professional fees                                         325
  Other                                                      80
                                                   ------------
     Total expenses                                         405

Income (Loss) before income taxes                          (405)
Income taxes                                                  -
                                                   ------------
Net loss                                                  ($405)
                                                   ============

Homegate Settlement also discloses that its cash as of October 1,
2008, was $209,659.  Since there was no transaction for the whole
month, Homegate Settlement's cash at the end of October is still
$209,659.

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: AHMIC's Monthly Operating Report for November 2008
-----------------------------------------------------------------

            American Home Mortgage Investment Corp.
               Statement of Financial Condition
                    As of November 30, 2008

Assets:
  Cash and cash equivalents                         $14,858,374
  Restricted cash                                   150,799,967
  Accounts receivable                                 3,700,171
  Intercompany receivable                         1,326,590,524
  Securities                                      1,136,724,960
  Derivative assets                                           -
  Investment in subsidiaries                       (991,366,370)
  Other assets                                                -
                                                 --------------
     Total Assets                                $1,641,307,626
                                                 ==============

Liabilities and Stockholders' Equity

  Liabilities:
     Reverse repurchase agreements                            -
     Junior subordinated note                      $180,416,000
     Derivative liabilities                          53,817,031
     Accrued expenses & other liabilities         1,223,585,620
     Intercompany payable                           586,211,538
                                                  -------------
        Total Liabilities                         2,044,030,189

  Stockholders' Equity
     Preferred stock - Series A                      50,856,875
     Preferred stock - Series B                      83,183,125
     Common Stock                                       543,074
     Additional paid-in capital                   1,057,864,155
     Retained earnings                           (1,595,169,792)
     Other comprehensive loss                                 -
                                                  -------------
        Total Stockholders' Equity                 (402,722,563)
                                                 --------------
Total Liabilities & Stockholders' Equity         $1,641,307,626
                                                 ==============

            American Home Mortgage Investment Corp.
                      Statement of Income
                 Month Ended November 30, 2008

Net Interest Income:
  Interest income                                       $44,174
  Interest expense                                            -
                                                   ------------
     Net interest income                                 44,174

  Provision for loan losses                                   -
                                                   ------------
     Net interest income after provision                 44,174
       for loan losses

Non-Interest Income:
  Loss on mortgage loans                                      -
  Loss on securities and derivatives                          -
  Gain (loss) from subsidiaries                      44,141,189
  Other non-interest income                                   -
                                                   ------------
     Non-interest income                             44,141,189

Other
  Data processing and communications                          -
  Office supplies and expenses                             (173)
  Professional fees                                          17
  Other expenses                                              -
                                                   ------------
     Total expenses                                        (156)

Income before income taxes                            44,185,519
Income taxes                                                   -
                                                   ------------
Net income                                           $44,185,519
                                                   =============

            American Home Mortgage Investment Corp.
          Schedule of Cash Receipts and Disbursements
                 Month Ended November 30, 2008

Cash - Beginning of Month, 11/01/2008               $159,793,561

Receipts:
  Cash sales                                                  -
  Accounts receivable                                         -
  Sale of assets                                              -
  Loans and advances                                    118,873
  Administrative                                      4,076,317
  Net payroll                                                 -
  Other                                               1,881,254
  Transfers (from DIP accounts)                         444,466
                                                   ------------
     Total Receipts                                   6,520,910

Disbursements:
  Net payroll                                           656,131
  Payroll taxes                                               -
  Sales, use & other taxes                                    -
  Loans and advances                                          -
  Inventory purchases                                         -
  Secured/rental/leases                                       -
  Insurance                                                   -
  Administrative                                              -
  Selling                                                     -
  Other                                                       -
  Transfers (to DIP accounts)                                 -
  Professional fees                                           -
  U.S. Trustee quarterly fees                                 -
  Court costs                                                 -
                                                   ------------
     Total Disbursements                                656,131
                                                   ------------
     Net Cash Flow                                    5,864,779
                                                   ------------
Cash - End of Month - 11/30/08                     $165,658,340
                                                   ============

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: AHM Corp.'s Monthly Operating Report -- November 30
------------------------------------------------------------------

                 American Home Mortgage Corp.
               Statement of Financial Condition
                    As of November 30, 2008

Assets:
  Cash and cash equivalents                         $28,094,225
  Restricted cash                                     1,097,987
  Accounts receivable                                29,469,161
  Intercompany receivable                           697,707,642
  Mortgage loans                                     35,673,463
  Derivative assets                                     743,601
  Mortgage servicing rights                                   -
  Other real estate, net                             31,319,730
  Premises and equipment, net                        19,835,756
  Investment in subsidiaries                         73,760,205
  Other assets                                        8,194,809
                                                   ------------
     Total Assets                                  $925,896,579
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Warehouse lines of credit                      $54,739,553
     Derivative liabilities                          10,481,560
     Accrued expenses & other liabilities            94,607,450
     Intercompany payable                         1,544,861,339
     Notes payable                                      871,363
     Income taxes payable                             1,930,722
                                                  -------------
        Total Liabilities                         1,707,491,987

  Stockholders' Equity
     Additional paid-in capital                     153,195,272
     Retained earnings                             (934,788,680)
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                 (781,593,408)
                                                   ------------
Total Liabilities & Stockholders' Equity           $925,898,579
                                                   ============

                 American Home Mortgage Corp.
                      Statement of Income
                 Month Ended November 30, 2008

Net Interest Income:
  Interest income                                      $309,293
  Interest expense                                       (5,373)
                                                   ------------
     Net interest income                                303,920

  Provision for loan losses                                   -
                                                   ------------
     Net interest income after provision                303,920
       for loan losses

Non-Interest Income:
  Gain (loss) on mortgage loans                      46,546,588
  Loss (gain) on securities & derivatives                     -
  Loan servicing fees                                    (7,587)
  Changes in fair value of MSR                                -
  Income (loss) from subsidiaries                      (104,163)
  Other non-interest (loss) income                        1,000
                                                   ------------
     Non-interest income                             46,435,838

Expenses
  Salaries, commissions & benefits, net                 931,307
  Occupancy and equipment                               103,493
  Data processing and communications                     16,038
  Office supplies and expenses                           19,034
  Marketing and promotion                                  (873)
  Travel and entertainment                                    -
  Professional fees                                   2,458,606
  Other real estate operating expense                         -
  Other                                                (295,543)
                                                   ------------
     Total expenses                                   3,232,062

Income (Loss) before income taxes                    43,507,696
Income taxes                                                  -
                                                   ------------
Net income                                          $43,507,696
                                                   ============

                 American Home Mortgage Corp.
          Schedule of Cash Receipts and Disbursements
                 Month Ended November 30, 2008

Cash - Beginning of Month, 11/01/2008               $43,332,593

Receipts:
  Cash sales                                                  -
  Accounts receivable                                         -
  Sale of assets                                         24,364
  Loans and advances                                          -
  Administrative                                              -
  Net payroll                                                 -
  Other                                                       -
  Transfers (from DIP accounts)                               -
                                                   ------------
     Total Receipts                                      24,364

Disbursements:
  Net payroll                                               666
  Payroll taxes                                               -
  Sales, use & other taxes                                    -
  Loans and advances                                  8,538,945
  Inventory purchases                                         -
  Secured/rental/leases                                       -
  Insurance                                                   -
  Administrative                                      3,869,281
  Selling                                                     -
  Other                                                       -
  Transfers (to DIP accounts)                         1,755,850
  Professional fees                                           -
  U.S. Trustee quarterly fees                                 -
  Court costs                                                 -
                                                   ------------
     Total Disbursements                             14,164,742
                                                   ------------
     Net Cash Flow                                  (14,140,378)
                                                   ------------
Cash - End of Month - 11/30/08                      $29,192,215
                                                   ============

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: AHMAI's Monthly Operating Report for November 2008
-----------------------------------------------------------------

            American Home Mortgage Acceptance, Inc.
               Statement of Financial Condition
                    As of November 30, 2008

Assets:
  Cash and cash equivalents                            $312,772
  Restricted cash                                             -
  Accounts receivable & servicing advances              679,327
  Intercompany receivable                           517,059,825
  Mortgage loans                                      3,652,867
  Mortgage servicing rights                                   -
  Other real estate, net                              3,815,207
  Investment in subsidiaries                        (25,699,498)
  Other assets                                                -
                                                   ------------
     Total Assets                                  $499,820,500
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Warehouse lines of credit                      $24,787,505
     Accrued expenses & other liabilities             1,068,497
     Intercompany payable                           670,981,954
     Income taxes payable                                     -
                                                   ------------
        Total Liabilities                           696,837,956

  Stockholders' Equity
     Additional paid-in capital                      40,298,920
     Retained earnings                             (237,316,376)
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                 (197,017,456)
                                                   ------------
Total Liabilities & Stockholders' Equity           $499,820,500
                                                   ============

            American Home Mortgage Acceptance, Inc.
                      Statement of Income
                 Month Ended November 30, 2008

Net Interest Income:
  Interest income                                       $23,157
  Interest expense                                            -
                                                   ------------
     Net interest income                                 23,157

  Provision for loan losses                                   -
                                                   ------------
     Net interest income after provision                 23,157
       for loan losses

Non-Interest Income:
  Gain (Loss) on mortgage loans                              27
  Gain on securities & derivatives                            -
  Loan servicing fees                                         -
  Changes in fair value of MSR                                -
  Income/Loss from subsidiaries                          (7,617)
  Other non-interest income                                   -
                                                   ------------
     Non-interest income (loss)                          (7,590)

Expenses
  Salaries, commissions & benefits, net                 (24,594)
  Office supplies and expenses                                -
  Marketing and promotion                                     -
  Professional fees                                           -
  Other real estate operating (income) expense                -
  Other                                                       -
                                                   ------------
     Total expenses                                     (24,594)

Income before income taxes                                40,161
Income taxes                                                   -
                                                    ------------
Net income                                               $40,161
                                                    ============

AHM Acceptance also discloses that its cash as of November 1,
2008, was $348,595.  Since it paid $35,823 for loans and
advances, AHM Acceptance's cash at the end of November decreased
to $312,772.

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on Aug. 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
Aug. 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: AHMSI's Monthly Operating Report for November 2008
-----------------------------------------------------------------

   AHM SV, Inc., fka American Home Mortgage Servicing, Inc.
               Statement of Financial Condition
                    As of November 30, 2008

Assets:
  Cash and cash equivalents                          $2,801,640
  Restricted cash                                         1,570
  Accounts receivable & servicing advances            9,776,185
  Intercompany receivable                           212,949,986
  Premises and equipment, net                                 -
  Investment in subsidiaries                          9,727,945
  Other assets                                          750,799
                                                   ------------
     Total Assets                                  $236,008,125
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Warehouse lines of credit                                -
     Accrued expenses & other liabilities            $6,006,719
     Intercompany payable                           131,146,603
     Income taxes payable                             1,786,225
                                                   ------------
        Total Liabilities                           138,939,547

  Stockholders' Equity
     Additional paid-in capital                      37,000,200
     Retained earnings                               60,068,378
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                   97,068,578
                                                   ------------
Total Liabilities & Stockholders' Equity            $236,008,125
                                                    ============

   AHM SV, Inc., fka American Home Mortgage Servicing, Inc.
                      Statement of Income
                 Month Ended November 30, 2008

Net interest income:
  Interest income                                            $0
  Interest expense                                            -
  Provision for loan losses                                   -
                                                   ------------
  Net interest income after losses                            -

Non-Interest Income:
  (Loss) Gain on mortgage loans                               -
  Loan servicing fees                                         -
  Gain on sale of servicing platform                          -
  Other non-interest income (loss)                            -
                                                   ------------
     Non-interest income                                      -

Expenses
  Salaries, commissions & benefits, net                       -
  Occupancy and equipment                                     -
  Data processing and communications                          -
  Office supplies and expenses                                -
  Marketing and promotion                                     -
  Travel and entertainment                                    -
  Professional fees                                           -
  Other real estate operating expense                         -
  Other                                                  (5,807)
                                                   ------------
     Total expenses                                      (5,807)

Income (Loss) before income taxes                          5,807
Income taxes                                                   -
                                                    ------------
Net income                                                $5,807
                                                    ============

AHM SV also discloses that its cash as of November 1, 2008, was
$3,077,918.  Since it paid $274,710 to administration, AHM SV's
cash at the end of November decreased to $2,803,208.

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: Great Oak's Monthly Operating Report for November
----------------------------------------------------------------

                   Great Oak Abstract Corp.
               Statement of Financial Condition
                    As of November 30, 2008

Assets:
  Cash and cash equivalents                            $380,941
  Accounts receivable                                    36,615
  Intercompany receivable                               693,132
  Premises and equipment, net                             5,339
  Other assets                                          104,800
                                                   ------------
     Total Assets                                    $1,220,827
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Accrued expenses & other liabilities               $76,743
                                                   ------------
        Total Liabilities                                76,743

  Stockholders' Equity
     Additional paid-in capital                          95,520
     Retained earnings                                1,048,564
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                    1,144,084
                                                   ------------
Total Liabilities & Stockholders' Equity             $1,220,827
                                                   ============

Great Oak also reports that its cash at the start of November was
$308,941.  Since there was no transaction for the whole month,
its cash is still $308,941 as of November 30, 2008.

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: AHMV'S Monthly Operating Report for November 2008
----------------------------------------------------------------

             American Home Mortgage Ventures, LLC
               Statement of Financial Condition
                    As of November 30, 2008

Assets:
  Cash and cash equivalents                            $623,049
  Intercompany receivable                                     -
  Premises and equipment, net                             2,200
  Other assets                                              568
                                                   ------------
     Total Assets                                      $625,817
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Accrued expenses & other liabilities                     -
     Intercompany payable                               168,282
                                                   ------------
        Total Liabilities                               168,282

  Stockholders' Equity
     Additional paid-in capital                         395,500
     Retained earnings                                   62,035
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                      457,535
                                                   ------------
Total Liabilities & Stockholders' Equity               $625,817
                                                   ============

AHM Ventures also discloses that its cash as of November 1, 2008,
was $623,049.  Since there was no transaction for the whole
month, AHM Ventures' cash at the end of November was still
$623,049.

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: Homegate's Monthly Operating Report for November
---------------------------------------------------------------

              Homegate Settlement Services, Inc.
               Statement of Financial Condition
                    As of November 30, 2008

Assets:
  Cash and cash equivalents                            $209,659
  Restricted cash                                             -
  Intercompany receivable                                     -
  Premises and equipment, net                           233,715
  Other assets                                                -
                                                   ------------
     Total Assets                                      $443,374
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Accrued expenses & other liabilities            $2,552,889
     Intercompany payable                             9,032,737
     Income taxes payable                                     -
                                                   ------------
        Total Liabilities                            11,585,626

  Stockholders' Equity
     Additional paid-in capital                         250,000
     Retained earnings                              (11,392,252)
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                  (11,142,252)
                                                  ------------
Total Liabilities & Stockholders' Equity                $443,374
                                                   ============

Homegate Settlement also discloses that its cash as of
November 1, 2008, was $209,659.  Since there was no transaction
for the whole month, Homegate Settlement's cash at the end of
November is still $209,659.

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


AMERICAN HOME: AHMHI's Monthly Operating Report for November 2008
-----------------------------------------------------------------

             American Home Mortgage Holdings, Inc.
               Statement of Financial Condition
                    As of November 30, 2008

Assets:
  Cash and cash equivalents                                   -
  Accounts receivable                                  $134,546
  Intercompany receivable                           133,114,015
  Investment in subsidiaries                       (611,158,417)
                                                   ------------
     Total Assets                                 ($477,909,856)
                                                   ============

Liabilities and Stockholders' Equity

  Liabilities:
     Junior subordinated note                      $304,214,000
     Accrued expenses & other liabilities             4,733,870
                                                   ------------
        Total Liabilities                           308,947,870

  Stockholders' Equity
     Additional paid-in capital                      94,597,810
     Retained earnings                             (881,455,536)
     Other comprehensive loss                                 -
                                                   ------------
        Total Stockholders' Equity                 (786,857,726)
                                                   ------------
Total Liabilities & Stockholders' Equity          ($477,909,856)
                                                   ============

             American Home Mortgage Holdings, Inc.
                      Statement of Income
                 Month Ended November 30, 2008

Income (loss) from subsidiaries                      $44,101,028
Other non-interest income:                                     -
                                                    ------------
     Non-interest income                              44,101,028
                                                    ------------

Professional fees                                              -
Other                                                          -
                                                    ------------
     Total Expenses                                            -
                                                    ------------
Income (Loss) before income taxes                     44,101,028
Income taxes                                                  -
                                                   ------------
Net income                                          $44,101,028
                                                   ============

AHM Holdings also discloses that its cash as of November 1, 2008,
was $1,000.  Since AHM Holdings transferred $1,000 to DIP
accounts, no more cash was left at the end of the month.

                        About American Home

Based in Melville, New York, American Home Mortgage Investment
Corp. (NYSE: AHM) -- http://www.americanhm.com/-- is a mortgage
real estate investment trust engaged in the business of investing
in mortgage-backed securities and mortgage loans resulting from
the securitization of residential mortgage loans originated and
serviced by its subsidiaries.

American Home Mortgage and seven affiliates filed for Chapter 11
protection on August 6, 2007 (Bankr. D. Del. Case Nos. 07-11047
through 07-11054).  James L. Patton, Jr., Esq., Joel A. Waite,
Esq., and Pauline K. Morgan, Esq. at Young, Conaway, Stargatt &
Taylor LLP represent the Debtors.  Epiq Bankruptcy Solutions LLC
acts as the Debtors' claims and noticing agent.  The Official
Committee of Unsecured Creditors selected Hahn & Hessen LLP as
its counsel.  As of March 31, 2007, American Home Mortgage's
balance sheet showed total assets of $20,553,935,000, total
liabilities of $19,330,191,000.

American Home filed a de-consolidated plan of liquidation on
August 15, 2008.  (American Home Bankruptcy News; Bankruptcy
Creditors' Service, Inc., Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


BUFFETS HOLDINGS: Monthly Operating Report -- Ended Jan. 14, 2009
-----------------------------------------------------------------

                     Buffets Holdings, Inc.
                         Balance Sheet
                    As of January 14, 2009

                           ASSETS

Current Assets:
Cash on Hand - drawer                                $1,346,207
Total depository account                              3,757,918
Temporary investments                                         -
Cash                                                  7,433,293
                                                 --------------
Total cash & cash equivalents                        12,537,418
                                                 --------------

Receivables-landlord                                     98,507
Credit card receivables                               1,172,840
Intercompany                                                  -
Total rebates receivable                              5,070,489
Accounts receivable                                   5,977,829
Due to/From affiliate                                         0
                                                 --------------
Total Receivables                                    12,319,665

Inventory                                            29,307,776
                                                 --------------
Total Inventories                                    29,307,776

Restricted cash                                       2,127,947

Employee advances                                         6,625
Escrow deposits - short term                            573,174
Deposits - prefunded LC - current                    22,607,642
Prepaid car leases                                       67,382
Prepaid Insurance                                       663,337
Prepaid rent                                          4,394,978
Prepaid other                                         2,183,628
Prepaid advertising                                   8,356,901
Prepaid rent escrow                                     430,712
Notes receivable - short term                            14,252
                                                --------------
Total prepaid expenses & other assets                39,308,207

Assets held for sale                                          -

Deferred income taxes - current                      16,173,000
Deferred tax valuation allowance - current          (16,173,000)
                                                 --------------
Total current assets                                 95,601,013
                                                 ==============

Cabinet division inventory                            4,409,202
Corporate inventory                                     586,220
Proceeds of sale clearing account                        (1,200)
CIP - non system                                        477,057
Land                                                  9,298,836
Building                                              5,586,674
Accumulated depreciation - building                    (941,715)
Leasehold improvement                               160,049,301
Accumulated amortization                            (97,079,909)
Equipment                                           222,604,802
Accumulated depreciation - equipment               (141,624,351)
Automobile                                              315,330
Accumulated depreciation - auto                        (139,377)
Assets to be sold - PP&E                             14,883,294
Accumulated depreciation - assets to be sold           (104,036)
                                                 --------------
Total property, plant & equipment, net              178,320,129

Goodwill                                            116,639,959
Intellectual property                                         0
Acquisition costs                                    18,133,818
                                                 --------------
Total goodwill                                      134,773,776

Deferred income taxes - non-current                 109,754,000
Deferred tax valuation allowance - non-current     (109,754,000)

Liquor licenses                                         343,681
Leasehold interest                                    1,422,343
Recipes                                               2,035,426
Trademark                                            56,600,000
                                                 --------------
Total other intangible assets                        60,401,451

Prepaid rent deposits                                   369,140
Deposits                                              3,569,486
Deposits - other long term                            1,415,990
Insurance loss deposits                                 353,520
Investments in subsidiaries                              31,045
Interest rate swap                                            0
Total debt issuance costs                            39,272,249
Total accum. amortization debt issuance costs       (18,007,776)
Notes receivable from subsidiaries                            0
Total notes receivable - long term                        5,295
Split Dollar Life Ins. Receivable                     2,169,580
Entries to be reclassified                                    -
                                                 --------------
Total other noncurrent assets                        29,178,528

Total assets                                       $498,274,897
                                                 ==============

             LIABILITIES & SHAREHOLDERS' EQUITY

Current liabilities:
Accounts payable - prepetition                      $24,472,250
Accounts payable - postpetition                      35,818,906
COD Clearing                                                  -
Misc. accruals - restaurant level                     8,883,760
Misc accruals - WIS                                       6,496
Misc. accruals - corp level                           5,088,791
                                                 --------------
Total accounts payable                               74,270,203

Accrued 401(k)                                          831,263
Accrued payroll                                      11,198,217
Accrued bonus                                           865,729
Accrued payroll taxes                                 3,740,501
Accrued vacation                                      6,162,215
                                                 --------------
Total accrued compensation                           22,797,925

Accrued insurance - auto                                 18,350
Worker's compensation payable                        22,870,394
Accrued insurance - general liability                16,147,629
Accrued health_dental_life                            3,114,107
Accrued insurance - other                               216,867
                                                --------------
Total accrued insurance                              42,367,347

Accrued percentage rent                               1,760,767
Accrued interest - short term                        23,400,106
Accrued property taxes                                8,847,609
Accrued litigation reserve                            9,722,724
Accrued advertising                                   3,736,000
Accrued liabilities - other                          10,214,128
Deferred income - current                                     -
Gift certificates / gift cards                        6,267,684
Cash receipts suspense                                  167,500
Lease rejection claims reserve                       54,943,300
Sales/use tax payable                                 8,991,272
Accrued restaurant closing costs                      2,141,117
                                                 --------------
Total other accrued liabilities                     195,357,478
                                                 --------------

Income taxes payable                                 (3,331,067)
Estimated income taxes                                  739,118
                                                 --------------
Total income taxes payable                           (2,591,949)

Current maturities of long-term debt                  5,300,000
Short term borrowings                                56,300,000
Short term borrowings - DIP                          72,851,177
Short term borrowings - vendor LC draws               6,258,450
                                                 --------------
Total current liabilities                           418,285,341

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

Accrued rent                                         45,285,092

Deferred Income tax                                  22,793,000
Income tax payable - non-current                     22,271,000

Long term sublease deposits                              33,905
Post retirement benefits payable                         17,710
Total deferred income                                 5,578,654
                                                 --------------
Total other long-term liabilities                     5,630,269
                                                 --------------
Total non-current liabilities                       914,707,361
                                                 --------------
Total liabilities                                 1,332,992,701
                                                 --------------
Shareholders' Equity:
Capital Stock                                            63,358
Additional paid in capital                              835,631

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

Accum other comprehensive income                              -

Dividends paid to shareholders                     (101,164,801)
Retained earnings                                  (630,165,639)
Level 8 profit/loss                                (104,286,352)
                                                 --------------
Retained earnings                                  (835,616,792)

Total shareholders' equity                         (834,717,804)

Total liabilities & Stockholders' equity           $498,274,897
                                                 ==============

                    Buffets Holdings, Inc.
                      Income Statement
              For the month ended January 14, 2009

Total sales                                         $89,335,048
Total food cost                                      31,215,443
Total labor                                          28,375,344
Operating costs                                      12,798,860
Occupancy costs                                      12,342,191
                                                 --------------
Total DIR & O/C                                      25,141,050
                                                 --------------
Total restaurant costs                               84,731,837
                                                 --------------
Restaurant profit                                     4,603,211

Total SG&A Expense                                    5,445,572

Closed restaurant costs                                       -
Impairment Cost                                               -
Merger/integration costs                                      -
                                                 --------------
Earnings from operations                               (853,852)

Other income (expense)
Franchise income                                         44,323
Interest income                                             128
Interest expense                                     (6,229,044)
Other income (expense)                                   10,117
Loss related to refinancing                                   -
Reorganization Costs                                 (3,087,432)
Net Worth Tax                                           (25,462)
Intercompany                                                  -
                                                 --------------
Total other income (expense)                         (9,287,371)

Earnings before tax                                 (10,141,381)

Net worth tax
Income taxes                                            (63,057)
                                                 --------------
Net earnings (loss)                                ($10,204,438)
                                                 ==============

                   Buffets Holdings, Inc.
         Schedule of Cash Receipts & Disbursements
             For the month ended January 14, 2009
                         (in thousands)

Cash Receipts (inc. Sales tax):
Cash receipts                                          $56,520
Credit card                                             38,708
                                                 --------------
                                                         95,228

Receipts
(Gift card usage)                                           831
Rebates, other                                             481
                                                ---------------
Total cash receipts                                      96,540

Operating Disbursements:
A/P
Check                                                   17,808
EFT                                                     43,039
Change in trade terms                                    (1,135)

Payroll                                                  29,055
Rent (Cash occupancy)                                     7,827
Sales tax                                                 7,835
Other operating                                               -
                                                 --------------
Total operating disbursements                           104,429

Net operating cash flows                                 (7,889)

Non-operating Disbursements (Receipts):
Income tax                                                   0
Total CapEx                                              1,464
Professional fees, inc. holdbacks                        1,921
Closed restaurant costs                                      0
Deposits (Utility)                                           0
Other                                                      (28)
Cash (Proceeds) from asset sales                        (1,009)
                                                 --------------
Total non-operating disbursements                         2,348

Financing Payments:
Interest expense                                         1,324
Interest (income)                                           (6)
DIP Fees/other                                               -
Principal payments                                           -
                                                ---------------
Total financing disbursements                             1,318
                                                 --------------
Total net disbursements                                 108,095

Net cash receipts (disbursements)                      ($11,555)
                                                 ==============

                     About Buffets Holdings

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., M. Blake Cleary, 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 and
Pachulski Stang Ziehl Young & Jones as counsels.  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.

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


INTERMET CORP: Files Monthly Operating Report for December 2008
---------------------------------------------------------------
Intermet Corp. and its debtor-affiliates filed with the U.S.
Bankruptcy Court for the District of Delaware on Feb. 13, 2009,
their monthly operating report for the month ended Dec. 31, 2008.

At Dec. 31, 2008, Intermet had total assets of $671,428,609, total
liabilities of $292,754,751, and total shareholders' equity of
$378,673,859.

A full-text copy of Intermet and its debtor-affiliates' monthly
operating report for the month ended Dec. 31, 2008, is available
for free at:

http://bankrupt.com/misc/IntermetCorp.DecemberOperatingReport.pdf

                        About Intermet Corp.

Based in Fort Worth, Texas, Intermet Corp. designs and
manufactures machine precision iron and aluminum castings for the
automotive and industrial markets.  The company and its debtor-
affiliates filed for chapter 11 protection on Aug. 12, 2008
(D. Del. Case Nos. 08-11859 to 08-11866 and 08-11868 to 08-11878).
Dennis F. Dunne, Esq., Matthew S. Barr, Esq., and Michael E.
Comerford, Esq., at Milbank, Tweed, Hadley & McCloy LLP, in New
York, serve as the Debtors' counsel.  James E. O'Neill, Esq.,
Laura Davis Jones, Esq. and Timothy P. Cairns, Esq., at Pachulski
Stang Ziehl & Jones LLP, in Wilmington, Delaware, serve as the
Debtors' co-counsel.  Kurtzman Carson Consultants LLC serves as
the Debtors' claims, notice and balloting agent.  An Official
Committee of Unsecured Creditors has been formed in this case.

When the Debtors filed for protection from their creditors, they
listed assets of between $50 million and $100 million and debts of
between $100 million and $500 million.

This is the Debtors' second bankruptcy filing.  Intermet Corp.,
along with its debtor-affiliates, filed for Chapter 11 protection
on September 29, 2004 (Bankr. E.D. Mich. Case Nos. 04-67597
through 04-67614).  Salvatore A. Barbatano, Esq., at Foley &
Lardner LLP, represents the Debtors.  In their previous bankruptcy
filing, they listed $735,821,000 in total assets and $592,816,000
in total debts.  Intermet Corporation emerged from this first
bankruptcy filing in November 2005.


KUSHNER LOCKE: Posts $112,891 Net Loss in November 2008
-------------------------------------------------------
The Kushner-Locke Company delivered its monthly operating report
for the period November 1, 2008, through November 30, 2008.

For the period, the Debtor generated zero revenue and incurred a
net loss of $112,891.

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

               http://researcharchives.com/t/s?39ec

Headquartered in Los Angeles, California, The Kushner-Locke
Company is a low-budget movie production studio.  The company,
along with its debtor-affiliates filed for chapter 11 protection
on November 21, 2001 (Bankr. C.D. Calif. Lead Case No. 01-44828).
Carol Chow, Esq., and Charles Axelrod, Esq., at Stutman, Treister
& Glatt; Mara Mornet-Ritt, Esq., at Brandon & Morner-Ritt; and
Martin Fineman, Esq., at Davis Wright Tremaine LLP, represent the
Debtors in their restructuring efforts.  Jeremy V. Richards, Esq.,
at Pachulski Stang Ziehl & Jones LLP, represent the Official
Committee of Unsecured Creditors as counsel.


KUSHNER LOCKE: Posts $82,217 Net Loss in December 2008
------------------------------------------------------
The Kushner-Locke Company delivered its monthly operating report
for the period December 1, 2008, through December 31, 2008.

For the period, the Debtor generated zero revenue and incurred a
net loss of $82,217.

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

               http://researcharchives.com/t/s?39ed

Headquartered in Los Angeles, California, The Kushner-Locke
Company is a low-budget movie production studio.  The company,
along with its debtor-affiliates filed for chapter 11 protection
on November 21, 2001 (Bankr. C.D. Calif. Lead Case No. 01-44828).
Carol Chow, Esq., and Charles Axelrod, Esq., at Stutman, Treister
& Glatt; Mara Mornet-Ritt, Esq., at Brandon & Morner-Ritt; and
Martin Fineman, Esq., at Davis Wright Tremaine LLP, represent the
Debtors in their restructuring efforts.  Jeremy V. Richards, Esq.,
at Pachulski Stang Ziehl & Jones LLP, represent the Official
Committee of Unsecured Creditors as counsel.


LEVITT & SONS: Files Monthly Operating Report for January 2009
--------------------------------------------------------------

                      Levitt & Sons, LLC
             Monthly Financial Report for Business
              For the Period January 1 - 31, 2009


Cash, beginning of period                             $518,227

Receipts:
Cash sales                                                  0
Collection on postpetition A/R                              0
Collection on prepetition A/R                               0
Other receipts                                          4,384
                                                --------------
Total receipts                                           4,384

Total cash available for operations                    522,611

Disbursements:
U.S. Trustee quarterly fees                                 0
Net payroll                                                 0
Payroll taxes paid                                          0
Sales and use taxes                                         0
Other taxes                                                 0
Rent                                                        0
Other leases                                                0
Telephone                                                   0
Utilities                                                   0
Travel & entertainment                                      0
Vehicle expenses                                            0
Office supplies                                             0
Advertising                                                 0
Insurance                                                   0
Purchases of fixed assets                                   0
Purchases of inventory                                      0
Manufacturing supplies                                      0
Repairs & maintenance                                       0
Payments to secured creditors                               0
Other operating expenses                              309,398
                                                --------------
Total cash disbursements                               309,398
                                                --------------
Ending Cash Balance                                   $213,213
                                                ==============

                       About Levitt and Sons

Headquartered in Fort Lauderdale, Florida, Levitt and Sons LLC --
http://www.levittandsons.com/-- is the homebuilding subsidiary of
Levitt Corporation (NYSE:LEV).  Levitt Corp. --
http://www.levittcorporation.com/-- together with its
subsidiaries, operates as a homebuilding and real estate
development company in the southeastern United States.  The
company operates in two divisions, homebuilding and land.  The
homebuilding division primarily develops single and multi-family
homes for adults and families in Florida, Georgia, Tennessee, and
South Carolina.  The land division engages in the development of
master-planned communities in Florida and South Carolina.

Levitt and Sons LLC and 38 of its homebuilding affiliates filed
for Chapter 11 protection on November 9, 2007 (Bankr. S.D. Fla.
Lead Case No. 07-19845).  Paul Singerman, Esq. and Jordi Guso,
Esq., at Berger Singerman, P.A., represented the Debtors in their
bankruptcy cases.  The Debtors chose AP Services, LLC as
their crisis managers, and Kurtzman Carson Consultants, LLC as
their claims and noticing agent.  Levitt Corp., the parent
company, was not included in the bankruptcy filing.

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


SEMGROUP LP: Debtors' Monthly Operating Report for December 2008
----------------------------------------------------------------

                    SemCrude, L.P., et al.
                  Consolidated Balance Sheet
                    As of December 31, 2008

Cash                                               $590,440,000
Accounts receivable                                 824,073,000
Inventories                                         184,912,000
Derivative asset                                     24,536,000
Margin deposits                                       8,601,000
Income taxes receivable                                       -
Deferred tax asset                                            -
Receivable from affiliate                           127,341,000
Other current assets                                 33,657,000
Intercompany                                                  -
                                                 --------------
Total current assets                              1,793,560,000
                                                 --------------
Property, plant and equipment                       600,181,000
Accumulated depreciation                           (126,911,000)
Pipeline linefill                                    19,606,000
                                                 --------------
Net property, plant and equipment                   492,876,000
                                                 --------------
Investment in subsidiaries                          342,364,000
Long-term derivative assets                                   -
Goodwill                                             54,277,000
Investment in affiliates                            121,473,000
Deferred tax asset                                    1,062,000
Notes receivable                                    214,156,000
Other assets, net                                    93,318,000
                                                 --------------
Total Assets                                     $3,113,086,000
                                                 ==============

Subject to Compromise:
Accounts payable                                   $921,355,000
Book overdrafts                                               -
Accrued liabilities                               1,103,525,000
Income taxes payable                                          -
Deferred revenue                                              -
Deferred income taxes                                         -
Derivative liabilities                                        -
Current portion of long-term debt                   150,000,000
                                                 --------------
Current liabilities subject to compromise         2,174,880,000
                                                 --------------
Revolver facility                                   665,000,000
Working capital facility                          1,627,939,000
Term B notes                                        141,274,000
Senior notes                                        600,000,000
Pension obligations                                  13,888,000
                                                 --------------
Liabilities Not Subject to Compromise:
Accounts payable                                     39,275,000
Book overdrafts                                               -
Accrued liabilities                                  48,808,000
Income taxes payable                                          -
Deferred revenue                                        810,000
Deferred income taxes                                         -
Derivative liabilities                               18,245,000
Current portion of long-term debt                   130,525,000
                                                 --------------
Total current liabilities                           237,663,000
                                                 --------------
Revolver facility                                             -
Working capital facility                                      -
Term B notes                                                  -
Capital lease obligations                             1,133,000
Other obligations                                             -
Note payable to parent                                        -
Senior notes                                                  -
Deferred tax liability                                        -
Long-term derivative liabilities                              -
Asset retirement obligation                                   -
Pension obligations                                           -
Investment in affiliates                            595,039,000
Other long-term liabilities                             630,000
Minor interest                                                -
                                                 --------------
Accum. other comprehensive income                   (40,046,000)
Partners' capital                                (2,904,314,000)
                                                 --------------
Total partners' capital                          (2,944,360,000)
                                                 --------------
Total liabilities and partners' capital          $3,113,086,000
                                                 ==============

                    SemCrude, L.P., et al.
            Consolidated Statement of Operations
                Month Ended December 31, 2008

Sales
Operating Outside Sales
  Product Sales                                    $110,644,000
  Services                                            3,548,000
  Other Operating Revenue                               543,000
                                                 --------------
Total Outside Operating Sales                       114,735,000
Trading Activity                                         48,000
                                                 --------------
Total Outside Operating Revenue                     114,783,000
Operating Revenue Intercompany                       13,702,000
                                                 --------------
Total Operating Revenue                             128,485,000
Unrealized G/L on Derivatives                        (8,222,000)
                                                 --------------
Total Revenue                                       120,263,000

Cost of Goods Sold
  Products                                          118,945,000
  Transportation & Fuel                               3,284,000
  Other                                               4,631,000
                                                 --------------
Total Outside Cost of Goods Sold                    126,860,000
Cost of Goods Sold Intercompany                      11,817,000
                                                 --------------
Total Cost of Sales                                 138,677,000
                                                 --------------
Gross Profit                                        (18,414,000)

Operating Expenses
  Wages & Benefits                                    2,671,000
  Field Expenses                                        992,000
  Maintenance & Repairs                                 195,000
  Outside Services                                      584,000
  Property & Equipment Leases & Rents                 5,717,000
  Insurance Permits Licenses Taxes                    1,101,000
  Office                                                172,000
  Travel Lodging Meetings                               119,000
  Other                                                (337,000)
                                                 --------------
Total Operating Expenses                             11,214,000

General & Administrative Expenses
  Wages & Benefits                                    4,115,000
  Miscellaneous                                               -
  Maintenance & Repairs                                 104,000
  Outside Services                                      742,000
  Property & Equipment Leases & Rents                   372,000
  Insurance Permits Licenses Taxes                      644,000
  Office                                                336,000
  Travel Lodging Meetings                               198,000
  Other                                                (783,000)
                                                 --------------
Total General & Administrative Expenses               5,728,000
                                                 --------------
Earnings before Interest Taxes Depr. Amort.         (35,356,000)
                                                 --------------
Other (Income) Expenses
Interest Income                                         (18,000)
Other Income                                          2,295,000
Foreign Currency Transaction (Income) Loss              (57,000)
Interest Expense                                        877,000
Depreciation                                          4,337,000
Amortization                                          1,529,000
Reorganization                                       17,497,000
                                                 --------------
Net Profit (Loss)                                  ($61,816,000)
                                                 ==============

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

Cash Receipts
  SemCrude, L.P.                                    $20,358,654
  Eaglwing Trading LLC                                  437,885
  Grayson Pipeline LLC                                        -
  SemCrude Pipeline, LLC                                  4,206
  SemGas Gathering LLC                                   31,743
  SemKan LLC                                             43,862
  SemFuel                                            10,848,261
  SemManagement LLC                                           -
  SemGas Storage LLC                                          -
  SemMaterials LP                                    19,662,249
  SemGas LP                                           7,157,767
  SemGas-Davis Gathering                                      -
  SemTrucking                                                 -
  SemStream                                          92,442,610
  SemGroup LP                                         1,836,922
  SemGroup Holdings LP                                   15,342
                                                 --------------
                                                    152,839,501

Cash Sweeps
  SemCrude, L.P.                                    (10,975,940)
  Eaglwing Trading LLC                                 (432,869)
  Grayson Pipeline LLC
  SemCrude Pipeline, LLC                              9,329,056
  SemGas Gathering LLC                                   96,545
  SemKan LLC                                             51,167
  SemFuel                                            (1,865,207)
  SemManagement LLC                                  10,764,263
  SemGas Storage LLC                                      5,641
  SemMaterials LP                                    (2,703,885)
  SemGas LP                                             405,378
  SemGas-Davis Gathering                                      -
  SemTrucking                                            22,321
  SemStream                                         (15,995,474)
  SemGroup LP                                        11,299,003
  SemGroup Holdings LP                                        -
                                                 --------------
Total Cash Sweeps                                            (1)

Cash Disbursements
  SemCrude, L.P.                                     (7,310,779)
  Eaglwing Trading LLC                                     (667)
  Grayson Pipeline LLC                                       (5)
  SemCrude Pipeline, LLC                             (9,414,667)
  SemGas Gathering LLC                                 (163,186)
  SemKan LLC                                           (145,023)
  SemFuel                                            (9,459,666)
  SemManagement LLC                                           -
  SemGas Storage LLC                                       (813)
  SemMaterials LP                                   (17,775,857)
  SemGas LP                                          (6,177,851)
  SemGas-Davis Gathering                                (24,763)
  SemTrucking                                           (44,728)
  SemStream                                         (75,539,593)
  SemGroup LP                                       (20,741,853)
  SemGroup Holdings LP                                        -
                                                 --------------
Total Cash Disbursements                           (146,799,451)
                                                 --------------
Net Cash Flow                                       $60,040,058
                                                 ==============

                        About SemGroup LP

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
November 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.

Bankruptcy Creditors' Service, Inc., publishes SemGroup Bankruptcy
News.  The newsletter tracks the chapter 11 proceedings undertaken
by SemGroup L.P. and its various affiliates.
(http://bankrupt.com/newsstand/or 215/945-700)


TVIA INC: Posts $70,074 Net Loss in Month Ended January 31, 2009
----------------------------------------------------------------
Tvia, Inc. filed with the U.S. Bankruptcy Court for the Northern
District of California on Feb. 20, 2009, its monthly operating
report for the period from January 1, 2009, to Jan. 31, 2009.

The company reported a net loss $70,074 on net sales of $375,582
for the period from January 1, 2009, to January 31, 2009.

A full-text copy of the monthly operating report is available for
free at: http://researcharchives.com/t/s?39e8



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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,
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.

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