TCR_Public/090926.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, September 26, 2009, Vol. 13, No. 266

                            Headlines



ACCENTIA BIOPHARMACEUTICALS: Ends August with $8,078 Cash
ASYST TECHNOLOGIES: Posts $41.3 Million Net Loss in August
AVENTINE RENEWABLE: Reports $4.8 Million August Operating Loss
BIOVEST INTERNATIONAL: Ends August with $153,250 Cash
CHRYSLER LLC: Records $344 Million Net Loss for July

CIRCUIT CITY: Incurs $12.6 Million Net Loss for July
CRUCIBLE MATERIAL: Loss Totals $5.2 Million in August
EDDIE BAUER: Posts $321,190 Net Loss for July 5 - Aug. 1 Period
FORWARD FOODS: Records July Net Loss of $139,000
FREMONT GENERAL: Posts $2,638,191 Net Loss in August 2009

LANDAMERICA FINANCIAL: Posts $19,058,000 Net Loss in July 2009
LANDSOURCE COMMUNITIES: Incurs $28.4 Mil. Net Loss for June
LTV CORP: Ends August with $10,670,000 Cash Balance
LEHMAN BROTHERS: Has $13.8 Billion Loss at End of August
NEUMANN HOMES: Has $2.1 Million Cash at End of August

OPUS WEST: Incurs $17 Million Net Loss for August
OPUS SOUTH: Incurs $306,500 Loss for August, Has $2 Mil. Cash
PFF BANCORP: Posts $535,958 Net Loss in July 2009
SEMGROUP LP: Records $14 Million Net Loss for July
SPANSION INC: Reports $13 Million Gross Profit in May

TRONOX INC: Records $1.5 Million Net Loss for August
TRUMP ENTERTAINMENT: Posts $1,087,000 Net Loss in August 2009



                            *********

ACCENTIA BIOPHARMACEUTICALS: Ends August with $8,078 Cash
---------------------------------------------------------
Accentia Biopharmaceuticals, Inc., and certain of its affiliates
on September 21, 2009, filed their unaudited combined monthly
operating report for the period August 1 through August 31, 2009,
with the United States Bankruptcy Court for the Middle District of
Florida, Tampa Division.

Accentia ended the period with $8,078.38 in cash.  It recorded
$197,132.67 in total receipts and $165,140.23 in disbursements.

Accentia ended July with ($23,914.06) balance.  It recorded
$110,784.57 in total receipts and $167,519.71 in total
disbursements.  The Debtors filed on August 20 their unaudited
combined monthly operating report for the period July 1
through 30, 2009.

A full-text copy of the August Monthly Operating Report is
available at no charge at http://ResearchArchives.com/t/s?458f

A full-text copy of the July Monthly Operating Report is available
at no charge at http://ResearchArchives.com/t/s?4348

                 About Accentia BioPharmaceuticals

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; and Jonathan B. Sbar, Esq., at Rocke, McLean & Sbar,
P.A., represent the Debtors as counsel.  Adam H. Friedman, Esq.,
at Olshan Grundman Frome Rosenzweig, and Paul J. Battista, Esq.,
at Genovese Joblove & Battista PA, represent the official
committee of unsecured creditors as counsel.  In their bankruptcy
petition, the Debtors listed assets of $134,919,728 and debts of
$77,627,355 as of June 30, 2008.


ASYST TECHNOLOGIES: Posts $41.3 Million Net Loss in August
----------------------------------------------------------
Asyst Technologies, Inc., on September 21, 2009, filed with the
United States Bankruptcy Court for the Northern District of
California in Oakland a Monthly Operating Report for the period
ended August 31.

Asyst posted a net loss of $41,307,625.  Asyst has incurred a net
loss of $47,218,544 since filing for bankruptcy.

At August 31, 2009, Asyst had $21,277,953 in total assets against
$10,809,026 in total liabilities.

During August 2009, payments of roughly $1.3 million were issued
to professionals pursuant to the Order Establishing Procedures
for Interim Compensation and Reimbursement of Expense of
Professionals.

A full-text copy of the Company's monthly operating report is
available at no charge at http://ResearchArchives.com/t/s?4592

                      About Asyst Technologies

Headquartered in Fremont, California, Asyst Technologies, Inc. --
http://www.asyst.com/-- is a leading provider of integrated
automation solutions primarily for the semiconductor and flat
panel display manufacturing industries.  The Company is the parent
company of seven subsidiaries located in various jurisdictions
worldwide.  Principally, the Company is the owner of a non-
operating holding company organized under the laws of Japan, Asyst
Technologies Holdings Company, Inc. ("Asyst Japan Holdings").
Asyst Japan Holdings in turn owns the operating company Asyst
Technologies Japan, Inc.

The Company filed for Chapter 11 on April 20, 2009 (Bankr. N.D.
Calif. Case No. 09-43246).  Ali M.M. Mojdehi, Esq., Janet D.
Gertz, Esq., and Rayla Dawn Boyd, Esq., at the Law Offices of
Baker and McKenzie, serve as the Debtor's bankruptcy counsel.
Epiq Bankruptcy Solutions LLC is the Debtors' notice and claims
agent.  AlixPartners, LLP  serves as financial advisor.  Andrew I.
Silfen, Esq., Mette H. Kurth, Esq., Michael S. Cryan, Esq., and
Schuyler G. Carroll, Esq., at Arent Fox LLP, represent the
official committee of unsecured creditors.  As of December 31,
2008, Asyst had total assets of $295,782,000 and total debts of
$315,364,000.

The Company's Japanese subsidiaries, Asyst Technologies Holdings
Company, Inc., and Asyst Technologies Japan, Inc., entered into
related voluntary proceedings under Japan's Corporate
Reorganization Law (Kaisha Kosei Ho) on April 20, 2009.  Kosei
Watanabe was appointed as Trustee of Asyst Japan Holdings and ATJ.


AVENTINE RENEWABLE: Reports $4.8 Million August Operating Loss
--------------------------------------------------------------
According to Bill Rochelle at Bloomberg News, Aventine Renewable
Energy Holdings Inc. reported a $48.5 million net loss in August
on sales of $190 million.  The loss included $43.5 million in
reorganization items.  The operating loss for the month was
$4.8 million.

Pekin, Illinois-based Aventine Renewable Energy Holdings, Inc.
(Pink Sheets: AVRN) -- http://www.aventinerei.com/-- is a
producer and marketer of ethanol to many leading energy companies
in the United States.  In addition to ethanol, Aventine also
produces distillers grains, corn gluten meal, corn gluten feed,
corn germ and brewers' yeast.

Morgan Stanley Capital Partners IV bought Aventine in May 2003
from Williams Cos.  Aventine had a public offering in May 2006.
The Morgan Stanley group retained 28% of the stock at year's end.

The Company and its affiliates filed for Chapter 11 on April 7,
2009 (Bankr. D. Del. Lead Case No. 09-11214).  Joel A. Waite,
Esq., and Ryan M. Bartley, Esq., at Young, Conaway, Stargatt &
Taylor, serves as bankruptcy counsel to the Debtors.  Davis Polk
& Wardwell is special tax counsel and Houlihan, Lokey, Howard &
Zukin, Inc., is the financial advisor.  Garden City Group, Inc.,
has been engaged as claims agent.  Donald J. Detweiler, Esq., at
Greenberg Traurig, LLP, serves as counsel to the official
committee of unsecured creditors.  When it filed for protection
from its creditors, Aventine Renewable listed between $100 million
and $500 million each in assets and debts.


BIOVEST INTERNATIONAL: Ends August with $153,250 Cash
-----------------------------------------------------
Biovest International, Inc., and certain of its affiliates on
September 21, 2009, filed their unaudited combined monthly
operating report for the period August 1 through 31, 2009, with
the United States Bankruptcy Court for the Middle District of
Florida, Tampa Division.

Biovest ended the period with $153,250.11 in cash.  It recorded
$416,513.55 in total receipts and $309,475.38 in disbursements.

Biovest ended July with $46,211.94 balance.  It recorded
$315,950.01 in total receipts and $296,622.42 in total
disbursements.  The Debtors filed on August 20 their unaudited
combined monthly operating report for the period July 1
through 30, 2009.

A full-text copy of the August Monthly Operating Report is
available at no charge at http://ResearchArchives.com/t/s?4591

A full-text copy of the July Monthly Operating Report is available
at no charge at http://ResearchArchives.com/t/s?434b

                     About Biovest International

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.

                        Going Concern Doubt

Aidman Piser & Company P.A., in Tampa, Florida, expressed
substantial doubt about Biovest International Inc.'s ability to
continue as a going concern after auditing the company's
consolidated financial statements for the years ended Sept. 30,
2007, and 2006.  The auditing firm pointed to the company's
cumulative net losses since inception, cash used in operating
activities, and working capital deficiency.

At June, 2008, the company had an accumulated deficit of
approximately $108.1 million.


CHRYSLER LLC: Records $344 Million Net Loss for July
----------------------------------------------------
Old CarCo LLC, formerly Chrysler LLC, recorded a net loss
$12,053,000,000 on revenues of $595,000,000 from April 30, 2009,
until July 31, 2009.

Reorganization items, which include $64,000,000 in fees paid to
professionals for the winding down of Chrysler's business and
losses in connection with the Fiat transaction, have reached
$10,210,000,000.

Chrysler has total assets of $2,283,000,000 against debts of
$20,587,000,000 as of July 31, 2009.  It has $171,000,000 in cash.

To recall, the Debtors, in June, completed a sale of their key
assets to an entity owned by Fiat S.p.A. and the U.S. and Canadian
governments.

New Chrysler agreed to assume certain of the Debtors' liabilities
and pay $2 billion in cash.  Old CarCo has taken a $12.07 billion
loss on the Fiat sale.

In connection with its bankruptcy filing, Chrysler obtained
debtor-in-possession financing of $4,960,000,000, consisting of a
$3,800,000,000 note payable to the United States Department of the
Treasury, and a $1.16 billion note payable to Export Development
Canada.  As of July 31, 2009, the outstanding amount of principal
and interest under the DIP Credit Agreement was $3,340,000,000 and
$57,000,000.  No further borrowings are permitted under the DIP
credit agreement.

Free Press Business Writer Greg Gardner said Chrysler continues
negotiating with the U.S. Treasury over a new schedule for
repaying the $3.3 billion in loans that are technically in
default.

Mr. Gardner added that the $3.3 billion owed to the Treasury
Department represents the balance of the $3.8-billion note payable
to the U.S. government under the DIP Loan.

The balance of that note was due June 30.  However, Old Chrysler
has not been able to pay it, and Treasury issued its notice of
default on Aug. 13.

A Treasury Department spokeswoman declined to comment on the
status of negotiations over the default, notes Mr. Gardner.

            Old Carco LLC (fka Chrysler LLC) et al.
               Condensed Combined Balance Sheet
                      As of July 31, 2009

CURRENT ASSETS:
  Cash and cash equivalents                        $171,000,000
  Restricted cash                                   103,000,000
  Trade receivables, net                                      -
  Inventories                                       129,000,000
  Prepaid expenses and other current assets         442,000,000
  Deferred taxes                                     18,000,000
                                                 --------------
     TOTAL CURRENT ASSETS                           863,000,000

OTHER ASSETS:
  Property, plant and equipment, net                557,000,000
  Advances to related parties and others                      -
  Investments, notes and advances                   846,000,000
  Restricted cash                                     2,000,000
  Deferred taxes                                      5,000,000
  Other assets                                       10,000,000
                                                 --------------
     TOTAL OTHER ASSETS                           1,420,000,000
                                                 --------------
TOTAL ASSETS                                     $2,283,000,000
                                                 ==============

CURRENT LIABILITIES NOT SUBJECT TO COMPROMISE:
  Accrued expenses & other current liabilities     $508,000,000
  Debtor-in-possession financing                  3,344,000,000
  Deferred taxes                                      4,000,000
                                                 --------------
     TOTAL CURRENT LIABILITIES                    3,856,000,000

LONG-TERM LIABILITIES NOT SUBJECT TO COMPROMISE:
  Accrued expenses and other liabilities            191,000,000
  Deferred taxes                                    121,000,000
                                                 --------------
     TOTAL LONG-TERM LIABILITIES                    312,000,000
  Liabilities subject to compromise              16,419,000,000
                                                 --------------
     TOTAL LIABILITIES                           20,587,000,000

MEMBER'S DEFICIT:
  Capital stock                                     316,000,000
  Contributed capital                             8,092,000,000
  Accumulated losses                            (31,439,000,000)
  Accumulated other comprehensive loss            4,727,000,000
                                                 --------------
     TOTAL MEMBER'S DEFICIT                     (18,304,000,000)
                                                 --------------
TOTAL LIABILITIES & MEMBER'S DEFICIT             $2,283,000,000
                                                 ==============

            Old Carco LLC (fka Chrysler LLC) et al.
          Condensed Combined Statement of Operations
                   Month Ended July 31, 2009

  Revenues                                           $2,000,000
  Cost of sales                                      11,000,000
                                                 --------------
     GROSS MARGIN                                    (9,000,000)

  Selling, administrative & other expenses           11,000,000
  Research and development                                    -
  Other (income) loss, net                                    -
  Gain on Daimler pension settlement                          -
  Restructuring (income) expense                              -
                                                 --------------
  LOSS BEFORE FINANCIAL EXPENSE,                    (20,000,000)
  REORGANIZATION ITEMS AND INCOME TAXES
  Financial expense, net                            (29,000,000)
                                                 --------------
  LOSS BEFORE REORG. ITEMS & INCOME TAXES           (49,000,000)

  Reorganization items                              235,000,000
  Provision (credit) for income taxes                60,000,000
                                                 --------------
  NET LOSS                                        ($344,000,000)
                                                 ==============

            Old Carco LLC (fka Chrysler LLC) et al.
          Condensed Combined Statement of Cash Flows
              For the month ending July 31, 2009

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss                                          ($344,000,000)
Adjustments to reconcile net loss to
net cash used in operating activities:
  Depreciation and amortization                      11,000,000
  Changes in deferred taxes                          41,000,000
  Amortization of original issue
     discount on DIP Financing                                -
  Net loss on Fiat transaction                      227,000,000
  Net loss on disposal of fixed assets                        -
  Other non-cash income and expense                           -
  Changes in accrued expenses & other liabilities    61,000,000
  Changes in other operating assets & liabilities:
  * inventories                                      10,000,000
  * trade receivables                                 1,000,000
  * trade liabilities                                (4,000,000)
  * payments for reorganization items               (23,000,000)
  * other assets and liabilities                              -
                                                 --------------
NET CASH USED IN OPERATING ACTIVITIES               (20,000,000)

CASH FLOWS FROM INVESTING ACTIVITIES:
  Proceeds from Fiat transaction                              -
  Purchases of property, plant &
     equipment, equipment on operating
     leases & intangible assets                               -
  Proceeds from disposals of property, plant
     and equipment, equipment on operating
     leases and intangible assets                             -
  Proceeds from disposals of equipment on
     operating leases                                12,000,000
Net change in restricted cash                        (4,000,000)
                                                 --------------
NET CASH PROVIDED BY INVESTING ACTIVITIES             8,000,000

CASH FLOWS FROM FINANCING ACTIVITIES:
  Proceeds from DIP Financing                                 -
  Repayment of first lien credit facility                     -
  Change in financial liabilities - 3rd party                 -
  Original issue discount on DIP Financing                    -
                                                 --------------
NET CASH PROVIDED BY (USED IN)
FINANCING ACTIVITIES                                           -
                                                 --------------
  Net decrease in cash and cash equivalents         (12,000,000)
                                                 --------------
  Cash & cash equiv. at beginning of period         183,000,000
                                                 --------------
  Cash and cash equivalents at end of period       $171,000,000
                                                 ==============

                      About Chrysler LLC

Chrysler Group LLC, formed in 2009 from a global strategic
alliance with Fiat Group, produces Chrysler, Jeep(R), Dodge,
Mopar(R) and Global Electric Motors (GEM) brand vehicles and
products.  With the resources, technology and worldwide
distribution network required to compete on a global scale, the
alliance builds on Chrysler's culture of innovation -- first
established by Walter P. Chrysler in 1925 -- and Fiat's
complementary technology -- from a company whose heritage dates
back to 1899.

Headquartered in Auburn Hills, Michigan, Chrysler Group LLC's
product lineup features some of the world's most recognizable
vehicles, including the Chrysler 300, Jeep Wrangler and Dodge Ram.
Fiat will contribute world-class technology, platforms and
powertrains for small- and medium-sized cars, allowing Chrysler
Group to offer an expanded product line including environmentally
friendly vehicles.

Chrysler LLC and 24 affiliates on April 30 sought Chapter 11
protection from creditors (Bankr. S.D.N.Y (Mega-case), Lead Case
No. 09-50002).  Chrysler hired Jones Day, as lead counsel; Togut
Segal & Segal LLP, as conflicts counsel; Capstone Advisory Group
LLC, and Greenhill & Co. LLC, for financial advisory services; and
Epiq Bankruptcy Solutions LLC, as its claims agent.  Chrysler has
changed its corporate name to Old CarCo following its sale to a
Fiat-owned company.  As of December 31, 2008, Chrysler had
$39,336,000,000 in assets and $55,233,000,000 in debts.  Chrysler
had $1.9 billion in cash at that time.

In connection with the bankruptcy filing, Chrysler reached an
agreement with Fiat SpA, the U.S. and Canadian governments and
other key constituents regarding a transaction under Section 363
of the Bankruptcy Code that would effect an alliance between
Chrysler and Italian automobile manufacturer Fiat.  Under the
terms approved by the Bankruptcy Court, the company formerly known
as Chrysler LLC on June 10, 2009, formally sold substantially all
of its assets, without certain debts and liabilities, to a new
company that will operate as Chrysler Group LLC.  Fiat has a 20
percent equity interest in Chrysler Group.

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


CIRCUIT CITY: Incurs $12.6 Million Net Loss for July
----------------------------------------------------

                Circuit City Stores, Inc., et al.
                         Balance Sheet
                      As of July 31, 2009

                             ASSETS

Current Assets
Cash and cash equivalents                         $40,294,000
Restricted cash                                    16,117,000
Cash held by Bank of America                      243,966,000
Short-term investments                                945,000
Accounts receivable, net                          454,333,000
Income tax receivable                              75,244,000
Prepaid expenses and other current assets           6,654,000
Intercompany receivables and investments           85,035,000
   in subsidiaries
                                                --------------
Total Current Assets                               922,588,000

Property and Equipment                              31,552,000
Accumulated depreciation                           (14,615,000)
                                                --------------
Net Property and Equipment                         16,937,000

Other Assets                                        11,539,000
                                                --------------
TOTAL ASSETS                                      $951,064,000
                                                ==============

              LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities
Merchandise payable                              $209,839,000
Expenses payable                                   18,036,000
Accrued expenses and other current                 36,787,000
   liabilities
Accrued compensation                                        0
Intercompany payables                                 607,000
Accrued income taxes                                  412,000
                                                --------------
Total Current Liabilities                          265,681,000

Deferred income taxes                                7,084,000
Other Liabilities                                        9,000
                                                --------------
Liabilities Not Subject to Compromise              272,774,000

Liabilities Subject to Compromise                1,417,937,000
                                                --------------
Total Liabilities                                1,690,711,000

Stockholders' Equity
Common stock                                      435,612,000
Additional paid-in capital                        304,915,000
Retained deficit                               (1,452,515,000)
Accumulated other comprehensive income            (27,659,000)
                                                --------------
Total Stockholders' Equity                        (739,647,000)
                                                --------------
Total Liabilities & Shareholders' Deficit         $951,064,000
                                                ==============

                Circuit City Stores, Inc., et al.
                        Income Statement
               For the Month Ended July 31, 2009

Net sales                                                   $0
Cost of sales, buying and warehousing                        0
                                                --------------
Gross profit (loss)                                          0

Selling, general and administrative expenses          (451,000)
(net gain)
Asset impairment charges                             5,103,000
                                                --------------
Operating loss                                      (4,652,000)

Interest income                                              0
Interest expense                                             0
                                                --------------
Loss before reorganization items, GAAP              (4,652,000)
reversals and income taxes

Net loss from reorganization items                  (7,942,000)
Net gain from GAAP reversals                                 0
Income tax benefit                                           0
                                                --------------
NET LOSS                                          ($12,594,000)
                                                ==============

                        About Circuit City

Headquartered in Richmond, Virginia, Circuit City Stores Inc.
(NYSE: CC) -- http://www.circuitcity.com/-- was a specialty
retailer of consumer electronics, home office products,
entertainment software and related services in the U.S. and
Canada.

Circuit City Stores together with 17 affiliates filed a voluntary
petition for reorganization relief under Chapter 11 of the
Bankruptcy Code on November 10 (Bankr. E.D. Va. Lead Case No. 08-
35653). InterTAN Canada, Ltd., which runs Circuit City's Canadian
operations, also sought protection under the Companies' Creditors
Arrangement Act in Canada.

Gregg M. Galardi, Esq., and Ian S. Fredericks, Esq., at Skadden,
Arps, Slate, Meagher & Flom, LLP, are the Debtors' general
restructuring counsel.  Dion W. Hayes, Esq., and Douglas M. Foley,
Esq., at McGuireWoods LLP, are the Debtors' local counsel.  The
Debtors also tapped Kirkland & Ellis LLP as special financing
counsel; Wilmer, Cutler, Pickering, Hale and Dorr, LLP, as special
securities counsel; and FTI Consulting, Inc., and Rotschild Inc.
as financial advisors.  The Debtors' Canadian general
restructuring counsel is Osler, Hoskin & Harcourt LLP.  Kurtzman
Carson Consultants LLC is the Debtors' claims and voting agent.
The Debtors disclosed total assets of $3,400,080,000 and debts of
$2,323,328,000 as of August 31, 2008.

Circuit City has opted to liquidate its 721 stores.  It has
obtained the Bankruptcy Court's approval to pursue going-out-of-
business sales, and sell its store leases.


CRUCIBLE MATERIAL: Loss Totals $5.2 Million in August
-----------------------------------------------------
According to Bill Rochelle at Bloomberg, Crucible Materials
Corp. reported a $5.2 million net loss in August on sales of
$11 million.  Since the beginning of the reorganization in early
May, the cumulative net loss is $23.1 million on sales of
$46.9 million.

As reported by the TCR on Sept. 22, Crucible has conducted an
auction for its assets where Allegheny Technologies Incorporated
emerged as the winning bidder for the assets of Crucible
compaction metals and crucible research divisions at an auction
on Sept. 21.  Allegheny will purchase those assets for
$40.95 million.  The transaction is expected to close no later
than October 31, 2009.  Carpenter Technology Corp. was the
stalking horse bidder for the compact metals and research
divisions, with a $20 million offer.

Crucible was also scheduled to conduct an auction for its
remaining units on Sept. 21.

Based in Pittsburgh, Allegheny Technologies Incorporated --
http://www.alleghenytechnologies.com/-- is one of the largest and
most diversified specialty metals producers in the world with
revenues of $5.3 billion during 2008.  ATI has approximately 8,700
full-time employees world-wide who use innovative technologies to
offer global markets a wide range of specialty metals solutions.
Its major markets are aerospace and defense, chemical process
industry/oil and gas, electrical energy, medical, automotive, food
equipment and appliance, machine and cutting tools, and
construction and mining.  Its products include titanium and
titanium alloys, nickel-based alloys and superalloys, grain-
oriented electrical steel, stainless and specialty steels,
zirconium, hafnium, and niobium, tungsten materials, and forgings
and castings.

                     About Crucible Materials

Based in Syracuse, New York, Crucible Materials Corporation -- aka
Crucible Specialty Metals, Crucible Service Centers, Crucible
Compaction Metals, Crucible Research and Trent Tube -- makes
stainless and alloy steel for use in the aircraft, automotive,
petrochemical, and other industries.  The Company is currently
employee-owned.  Its Web site is http://www.crucible.com/

The Company and its affiliate, Crucible Development Corporation,
filed for Chapter 11 protection on May 6, 2009 (Bankr. D. Del.
Lead Case No. 09-11582).  Mark Minuti, Esq., at Saul Ewing LLP
represents the Debtors in their restructuring efforts.  The
Debtors engaged Duff & Phelps Securities LLP as investment banker;
RAS Management Advisors LLC as business advisor; and Epiq
Bankruptcy Solutions LLC as claims agent.  Roberta A. DeAngelis,
United States Trustee for Region 3, appointed five creditors to
serve on the Official Committee of Unsecured Creditors.  The
Debtors listed assets and debts both ranging from $100 million to
$500 million.


EDDIE BAUER: Posts $321,190 Net Loss for July 5 - Aug. 1 Period
---------------------------------------------------------------
EBHI Holdings, Inc., formerly known as Eddie Bauer Holdings, Inc.,
and certain other debtor-in-possession subsidiaries filed
unaudited Monthly Operating Reports for the period beginning on
July 5 and ending August 1, 2009.

EBHI Holdings booked a net loss of $321,190 for the period.  At
August 1, 2009, EBHI Holdings had $216,297,810 in total assets and
$22,875,000 in total liabilities.

A full-text copy of EBHI Holdings' monthly operating report is
available at no charge at http://ResearchArchives.com/t/s?4568

                         About Eddie Bauer

Established in 1920 in Seattle, Washington, Eddie Bauer is a
specialty retailer that sells outerwear, apparel and accessories
for the active outdoor lifestyle.  The Eddie Bauer brand is a
nationally recognized brand that stands for high quality,
innovation, style and customer service.  Eddie Bauer products are
available at 371 stores throughout the United States and Canada,
through catalog sales and online at http://www.eddiebauer.com/
Eddie Bauer participates in a joint venture in Japan and has
licensing agreements across a variety of product categories.

Eddie Bauer, Inc., was a subsidiary of Spiegel, Inc.  Eddie Bauer
Inc. emerged from Spiegel's 2003 Chapter 11 case as a separate,
reorganized entity under the control and ownership of Eddie Bauer
Holdings, Inc.

Eddie Bauer Holdings, Inc., and eight affiliates filed for
bankruptcy on June 17, 2009 (Bankr. D. Del. Lead Case No.
09-12099).  Judge Mary F. Walrath presides over the case.  David
S. Heller, Esq., Josef S. Athanas, Esq., and Heather L. Fowler,
Esq., at Latham & Watkins LLP, serve as the Debtors' general
counsel.  Kara Hammond Coyle, Esq., and Michael R. Nestor, Esq.,
at Young Conaway Stargatt & Taylor LLP, serve as local counsel.
The Debtors' restructuring advisors are Alvarez and Marsal North
America LLC.  Their financial advisors are Peter J. Solomon
Company.  Kurtzman Carson Consultants LLC acts as claims and
notice agent.  As of April 4, 2009, Eddie Bauer had $525,224,000
in total assets and $448,907,000 in total liabilities.

Eddie Bauer Canada, Inc., and Eddie Bauer Customer Services filed
for protection from their creditors in Canada on June 17, 2009,
the same day the U.S. Debtors filed for protection from their
creditors.  The Canadian Debtors have obtained an initial order of
the Canadian Court staying the proceedings against the Canadian
Debtors and their property in Canada.  RSM Richter Inc. was
appointed as monitor in the Canadian proceedings.

On August 4, 2009, Golden Gate Capital closed a deal to acquire
Eddie Bauer Holdings for $286 million.  Golden Gate will maintain
the substantial majority of Eddie Bauer's stores and employees in
a newly formed going concern company.  Golden Gate beat an
affiliate of CCMP Capital Advisors, LLC, at the auction.  The CCMP
unit's $202 million cash offer served as stalking horse bid.

Golden Gate Capital -- http://www.goldengatecap.com/-- is a San
Francisco-based private equity investment firm with roughly
$9 billion of assets under management.


FORWARD FOODS: Records July Net Loss of $139,000
------------------------------------------------
Forward Foods LLC reported a $139,000 net loss in July on net
sales of $1.6 million. Earnings before interest, taxes,
depreciation, and amortization for the month equaled $183,000.
From the inception of the case in February, cumulative EBITDA is
$1.6 million on net revenue of $9.6 million.

Minden, Nevada-based Forward Foods LLC is a manufacturer of
protein bars.  Forward is primarily owned by private-equity
investor Emigrant Capital Corp. which purchased the protein bar
business in 2006 from Bluegrass Bars LLC.  Forward's petition
listed assets of $21.3 million against debt totaling
$25.4 million, including $18.6 million in secured claims.

Forward Foods LLC filed a Chapter 11 petition February 17 in
Delaware (Bankr. Case No. 09-10545) after recalling 75% of its
products on account of using peanuts from Peanut Corp. of
America.  PCA had earlier filed for Chapter 7 liquidation, after
closing its plants due to salmonella poisoning on its products.


FREMONT GENERAL: Posts $2,638,191 Net Loss in August 2009
---------------------------------------------------------
Fremont General Corporation on September 15, 2009, filed its
monthly operating report for the month ended August 31, 2009, with
the United States Trustee for the Central District of California,
Santa Ana Division.

Fremont General posted a net loss of $2,638,191 in August.
Fremont disbursed $993,259 for director and bankruptcy
professionals' fees and vendor payments, including $105,445 to FTI
Consulting; $118,685 to Patton Boggs LLP; $123,944 to Epstein,
Becker, & Green P.C.; $201,980 to Klee, Tuchin, Bogdanoff & Stern
LLP; $191,817 to Stutman, Treister, and Glatt PC.

At August 31, Fremont General had total assets of $460,775,178 and
total liabilities of $354,652,629.

On August 17, 2009, Fremont General filed its July Monthly
Operating Report.

Fremont General posted a net loss of $3,909,354 in July.  Fremont
disbursed $909,907 for director and bankruptcy professionals' fees
and vendor payments in July.

At July 31, Fremont General had total assets of $462,783,580 and
total liabilities of $354,022,840.

A full-text copy of Fremont's August Monthly Operating Report is
available at no charge at http://ResearchArchives.com/t/s?4566

A full-text copy of Fremont's July Monthly Operating Report is
available at no charge at http://ResearchArchives.com/t/s?4567

Based in Santa Monica, California, Fremont General Corp. (OTC:
FMNTQ) -- http://www.fremontgeneral.com/-- was a financial
services holding company with $8.8 billion in total assets at
September 30, 2007.  Fremont General ceased being a financial
services holding company on July 25, 2008, when its wholly owned
bank subsidiary, Fremont Reorganizing Corporation (f/k/a Fremont
Investment & Loan) completed the sale of its assets, including all
of its 22 branches, and 100% of its $5.2 billion of deposits to
CapitalSource Bank.

Fremont General filed for Chapter 11 protection on June 18, 2008,
(Bankr. C.D. Calif. Case No. 08-13421).  Robert W. Jones, Esq.,
and J. Maxwell Tucker, Esq., at Patton Boggs LLP, Theodore
Stolman, Esq., Scott H. Yun, Esq., and Whitman L. Holt, Esq., at
Stutman Treister & Glatt, represent the Debtor as counsel.
Kurtzman Carson Consultants LLC is the Debtor's noticing
agent and claims processor.  Lee R. Bogdanoff, Esq., Jonathan S.
Shenson, Esq., and Brian M. Metcalf, at Klee, Tuchin, Bogdanoff &
Stern LLP, represent the Official Committee of Unsecured
Creditors as counsel.  Fremont's formal schedules showed
$330,036,435 in total assets and $326,560,878 in total debts.


LANDAMERICA FINANCIAL: Posts $19,058,000 Net Loss in July 2009
--------------------------------------------------------------
LandAmerica Financial Group, Inc., et al., on September 16, 2009,
filed a Monthly Operating Report for the period from July 1 to
July 31, 2009, with the United States Bankruptcy Court for the
Eastern District of Virginia, Richmond Division.

LandAmerica Financial Group recorded a net loss of $19,058,000 in
July 2009.  It has incurred a net loss of $800,732,000 since
filing for bankruptcy.

At July 31, 2009, LandAmerica Financial Group had $1,207,709,000
in total assets and $514,474,000 in total liabilities.

LandAmerica Financial Group paid $2,956,070 in bankruptcy
professional fees in July from the $7,865,074 approved by the
Court, including $982,457 paid to ZolfoCooper, $760,456 to McGuire
Woods, and $763,160 to Willkie Farr.  The Debtor has paid
$19,866,342 in professional fees to date.  During the month of
July 2009, LFG made ordinary course payments for directors' fees
and reimbursable expenses of $37,613.

A full-text copy of LFG's monthly operating report is available at
no charge at http://ResearchArchives.com/t/s?4569

                   About LandAmerica Financial

LandAmerica Financial Group, Inc., provides real estate
transaction services with offices nationwide and a vast network of
active agents.  LandAmerica and its affiliates operate through
approximately 700 offices and a network of more than 10,000 active
agents throughout the world, including Mexico, Canada, the
Caribbean, Latin America, Europe, and Asia.

LandAmerica Financial Group and its affiliate LandAmerica 1031
Exchange Services, Inc. filed for Chapter 11 protection Nov. 26,
2008 (Bankr. E.D. Va. Lead Case No. 08-35994).  Dion W. Hayes,
Esq., and John H. Maddock III, Esq., at McGuireWoods LLP, are the
Debtors' bankruptcy counsel.  In its bankruptcy petition, LFG
listed total assets of $3,325,100,000, and total debts of
$2,839,800,000 as of Sept. 30, 2008.

On March 6, 2009, affiliate LandAmerica Assessment Corporation,
aka National Assessment Corporation, filed its own petition for
Chapter 11 relief.  Affiliate LandAmerica Title Company filed for
for Chapter 11 relief on March 27, 2009.

LandAmerica Credit Services, Inc., filed for Chapter 11 in July
2009.

The Debtors filed with the Court their joint plan of liquidation
and an accompanying disclosure statement on September 9, 2009.
The Court will convene a hearing on October 13, 2009, at 10:00
a.m. Eastern Time, to consider the adequacy of the information
contained in the Disclosure Statement.  Objections to the
Disclosure Statement are due no later than October 5, at 4:00 p.m.
Eastern Time.

Bankruptcy Creditors' Service, Inc., publishes LandAmerica
Bankruptcy News.  The newsletter tracks the Chapter 11 proceeding
undertaken by LandAmerica Financial and its affiliate LandAmerica
1031 Exchange Services, Inc. (http://bankrupt.com/newsstand/or
215/945-7000)


LANDSOURCE COMMUNITIES: Incurs $28.4 Mil. Net Loss for June
-----------------------------------------------------------
            LandSource Communities Development, LLC
                  Consolidated Balance Sheet
                     As of June 30, 2009

Assets

Cash                                           $27,471,488
Restricted Cash                                 10,462,566
Receivables                                     21,415,516
Inventories                                  1,294,486,138
Operating Properties, net                       85,127,574
Investment in unconsolidated entities           12,882,272
Other assets                                    46,413,448
                                            ---------------
    Total Assets                             $1,498,259,002
                                            ===============

Liabilities and Members' Capital
Accounts payable & Accrued Liabilities          80,142,616
Deferred Revenue                                56,824,715
Debt                                           137,414,305
                                            ---------------
Total Liabilities Not Subject to Comprise      274,381,636

Total Liabilities Subject to Compromise      1,388,230,061
                                            ---------------
Total Liabilities                            1,662,611,698

Members' Capital/(Deficit)                    (164,352,695)
                                            ---------------
Total Liabilities and Members' Capital      $1,498,259,002
                                            ===============

            LandSource Communities Development, LLC
             Consolidated Statements of Operations
                   Month Ended June 30, 2009

Statistical Information
Homesites sold to related parties                        0
Homesites sold to third parties                          0
Acreage sold to related parties                          0
Acreage sold to third parties                            0
Homes sold to third parties                              0

Land Sale Operations
Sales related parties                          $22,630,026
Sales to third parties                           7,583,729
                                            ---------------
    Total Land Sale Revenue                      30,213,755

Cost of sales to related parties                   994,228
Cost of sales to third parties                  47,474,053
Loss on Impaired Real State Inventories                  0
                                            ---------------
    Total Cost of Land Sales                     48,468,281
                                            ---------------
Gross Margin on Land Sales Operations           (18,254,526)

Home Sale Operations
Sales                                                    0
Cost of sales                                            0
                                            ---------------
Gross Margin on Home Sale Operations                      0

Operating Cost and Expenses
Field, selling, general & administrative         2,012,052
Management fees to related parties                 463,071
                                            ---------------
    Total Operating Costs and Expenses            2,475,123

Other Operations, net
Equity in earnings of unconsolidated entities      (14,526)
Rental operations                                  445,580
Valencia Water Company                                   0
Club operations                                   (160,468)
Interest income                                      3,202
Interest expense                                  (639,897)
Loss on debt restructuring                               0
Loss on interest rate swap termination                   0
Miscellaneous                                      133,249
                                            ---------------
    Total Other Operations, net                    (232,860)
                                            ---------------
Earnings (Loss) before Reorganization Items     (20,962,509)

Reorganization Expenses                           7,423,591
                                            ---------------
Net Earnings (Loss)                            ($28,386,100)
                                            ===============

            LandSource Communities Development, LLC
   Consolidated Schedule of Cash Receipts and Disbursements
                   Month Ended June 30, 2009

Net Operating Cash Flow
Housing revenue                                 $6,510,000
Commercial Revenue                               2,246,713
Other                                                    0
Option deposits                                          0
Less: Closing Costs                                (14,668)
                                            ---------------
    Total Operating Inflows                       8,742,045

Operating Cash Outflows
Master improvements & CFDs                      (1,911,996)
Property tax                                      (285,608)
General & Administrative                        (3,193,265)
Other                                             (187,197)
Management fees                                          0
                                            ---------------
    Total Operating Outflows                     (5,578,065)

    Total Net Operating Cash Flow                 3,163,980

Bankruptcy Disbursements
Bankruptcy Payments
Utility Deposits                                         0
Mechanic's liens/Other                                   0
                                            ---------------
    Total Bankruptcy Payments                             0

DIP Interest and Fees
DIP Facility interest                           (2,032,819)
Undrawn fee                                         (5,600)
DIP Facility fees                                        0
                                            ---------------
    Total DIP Interest and Fees                  (2,038,419)

Restructuring professionals                        (30,196)

    Total Bankruptcy Disbursements               (2,068,615)
                                            ---------------
    Total Net Cash Flow                          $1,095,365
                                            ===============
DIP Facility
Beginning Balance                              135,000,000
Borrowings                                               0
(Repayments)                                             0
                                            ---------------
Ending Balance                                $135,000,000
                                            ===============

Disbursement Per Debtor
LandSource Communities Development, LLC           $479,066
California Land Company                                  0
Friendswood Development Company, LLC                 3,199
Lennar Land Partners II                                  0
Kings Wood Development Company, L.C.                     0
LSC Associates, LLC                                      0
Lennar Mare Island, LLC                            286,732
LandSource Communities Development Sub, L                0
Lennar Moorpark, LLC                                     0
Lennar Stevenson Holdings, LLC                           0
The Newhall Land and Farming Company                     0
LandSource Holding Company, LLC                  2,224,470
LNR-Lennar Washington Square, LLC                   87,733
Lennar Bressi Ranch Venture, LLC                         0
The Newhall Land and Farming Company
(a California Limited Partnership)               5,467,030
NWI-IL GP, LLC                                           0
Tournament Players Club at Valencia, LLC           532,132
Southwest Communities Development, LLC               3,986
Valencia Corporation                                     0
Stevenson Ranch Venture, LLC                        23,820
Valencia Realty Company                                  0
                                            ---------------
    Total Disbursement                           $9,108,166
                                            ===============

               About Newhall Land Development LLC

Newhall Land Development LLC primary investment is The Newhall
Land and Farming Company which owns 15,000 acres of land in the
rapidly growing Santa Clarita Valley, approximately 30 miles north
of downtown Los Angeles.  Newhall owns some of the last remaining
large, undeveloped land in the greater Los Angeles area.  It also
owns 700 acres of commercial land and other property in the Santa
Clarita Valley.

LandSource Communities Development LLC, which operates in Arizona,
California, Florida, New Jersey, Nevada and Texas, is involved in
the planning and development of master planned communities and
transforming undeveloped land into ready-to-build home sites and
commercial properties.  With the exception of one development
project in Marina del Rey, California, LandSource does not build
homes or commercial properties.

LandSource and 20 of its affiliates filed for Chapter 11
bankruptcy protection before the U.S. Bankruptcy Court for the
District of Delaware on June 8, 2008 (Lead Case No. 08-11111).
The Debtors are represented by Marcia Goldstein, Esq., at Weil
Gotshal & Manges in New York, and Mark D. Collins, Esq., at
Richards Layton & Finger in Wilmington, Delaware.  Lazard Freres &
Co. acts as the Debtors' financial advisors, and Kurtzmann Carson
Consultants serves as the Debtors' notice and claims agent.

According to the TCR on May 22, 2008, LandSource sought help from
its lender consortium to restructure $1.24 billion of its debt.
LandSource engaged a 100-bank lender group led by Barclays Capital
Inc., which syndicates LandSource's debt.  LandSource had received
a default notice on that debt from the lender group after it was
not able to timely meet its payments during mid-April.  However,
LandSource failed to reach an agreement with its lenders on a plan
to modify and restructure its debt, forcing it to seek protection
from creditors.

Bankruptcy Creditors' Service, Inc., publishes LandSource
Bankruptcy News.  The newsletter tracks the Chapter 11 proceeding
undertaken by LandSource Communities Development LLC and its
various affiliates.  (http://bankrupt.com/newsstand/or 215/945-
7000)


LTV CORP: Ends August with $10,670,000 Cash Balance
---------------------------------------------------
The LTV Corporation and 48 of its wholly owned subsidiaries filed
on September 17, 2009, with the United States Bankruptcy Court for
the Northern District of Ohio, Eastern Division, their Operating
Report for the period ended August 31, 2009.

LTV ended the period with $10,670,000 cash balance.  LTV reported
$0 in receipts and $65,000 in disbursements in August, including
$19,000 paid to chapter 11 professionals.

A full-text copy of the August Operating Report for LTV
Integrated Steel Business is available at no charge at:

               http://ResearchArchives.com/t/s?4590

Headquartered in Cleveland, Ohio, The LTV Corp. is a manufacturer
with interests in steel and steel-related businesses, employing
some 17,650 workers and operating 53 plants in Europe and the
Americas.  The Company filed for chapter 11 protection on
December 29, 2000 (Bankr. N.D. Ohio, Case No. 00-43866).  On
August 31, 2001, the company listed $4,853,100,000 in assets and
$4,823,200,000 in liabilities.


LEHMAN BROTHERS: Has $13.8 Billion Loss at End of August
--------------------------------------------------------
Lehman Brothers Holdings Inc. and its affiliated debtors
disclosed these cash receipts and disbursements for the month
ended August 31, 2009:

Beginning Cash & Investments 08/01/09   $13,357,000,000
Receipts                                  1,291,000,000
Transfers                                    80,000,000
Disbursements                              (949,000,000)
FX Fluctuation                                5,000,000
Hedging Fluctuation                         (25,000,000)
                                         ---------------
Ending cash & Investments 08/31/09      $13,829,000,000

LBHI reported $2.849 billion in cash as of August 1, 2009, and
$2.531 billion in cash as of August 31, 2009.

A full-text copy of the August 2009 Operating Report is available
for free at http://bankrupt.com/misc/LehmanMORAugust2009.pdf

                      About Lehman Brothers

Lehman Brothers Holdings Inc. -- http://www.lehman.com/-- was the
fourth largest investment bank in the United States.  For more
than 150 years, Lehman Brothers has been a leader in the global
financial markets by serving the financial needs of corporations,
governmental units, institutional clients and individuals
worldwide.

Lehman Brothers filed for Chapter 11 bankruptcy September 15, 2008
(Bankr. S.D.N.Y. Case No. 08-13555).  Lehman's bankruptcy petition
listed $639 billion in assets and $613 billion in debts,
effectively making the firm's bankruptcy filing the largest in
U.S. history.  Several other affiliates followed thereafter.

The Debtors' bankruptcy cases are handled by Judge James M. Peck.
Harvey R. Miller, Esq., Richard P. Krasnow, Esq., Lori R. Fife,
Esq., Shai Y. Waisman, Esq., and Jacqueline Marcus, Esq., at Weil,
Gotshal & Manges, LLP, in New York, represent Lehman.  Epiq
Bankruptcy Solutions serves as claims and noticing agent.

On September 19, 2008, the Honorable Gerard E. Lynch, Judge of the
U.S. District Court for the Southern District of New York, entered
an order commencing liquidation of Lehman Brothers, Inc., pursuant
to the provisions of the Securities Investor Protection Act (Case
No. 08-CIV-8119 (GEL)).  James W. Giddens has been appointed as
trustee for the SIPA liquidation of the business of LBI

The Bankruptcy Court has approved Barclays Bank Plc's purchase of
Lehman Brothers' North American investment banking and capital
markets operations and supporting infrastructure for
US$1.75 billion.  Nomura Holdings Inc., the largest brokerage
house in Japan, purchased LBHI's operations in Europe for $2
dollars plus the retention of most of employees.  Nomura also
bought Lehman's operations in the Asia Pacific for US$225 million.

               International Operations Collapse

Lehman Brothers International (Europe), the principal UK trading
company in the Lehman group, was placed into administration,
together with Lehman Brothers Ltd, LB Holdings PLC and LB UK RE
Holdings Ltd.  Tony Lomas, Steven Pearson, Dan Schwarzmann and
Mike Jervis, partners at PricewaterhouseCoopers LLP, have been
appointed as joint administrators to Lehman Brothers International
(Europe) on September 15, 2008.  The joint administrators have
been appointed to wind down the business.

Lehman Brothers Japan Inc. and Lehman Brothers Holdings Japan Inc.
filed for bankruptcy in the Tokyo District Court on September 16.
Lehman Brothers Japan Inc. reported about JPY3.4 trillion
(US$33 billion) in liabilities in its petition.

Bankruptcy Creditors' Service, Inc., publishes Lehman Brothers
Bankruptcy News.  The newsletter tracks the Chapter 11 proceeding
undertaken by Lehman Brothers Holdings, Inc., and its various
affiliates.  (http://bankrupt.com/newsstand/or 215/945-7000)


NEUMANN HOMES: Has $2.1 Million Cash at End of August
-----------------------------------------------------

               Neumann Homes Inc., et al.
               Receipts and Disbursements
               Month Ended August 31, 2009

Beginning Balance in All Accounts
Neumann Citibank Operating Account                   $437,239
Neumann Citibank - Customer Earnest Money Acct             15
Neumann Citibank - Funding/DIP Acct                         -
Neumann Petty Cash Account                              1,673
Neumann Citibank - Worker Comp Escrow                       -
Neumann Citibank - DIP Funding - Professional Acct          -
Neumann Citibank-Clublands Antioch Clubhouse               14
                                               --------------
                                                      438,942

Restricted - Neumann Citibank - Glen at Lakemoor
EM Acct                                                1,232
Restricted - IndyMac Escrow Acct - NeuVillage         125,609
Restricted - Chicago Title Escrow Acct -
Closed Homes                                         224,435
Restricted - Chicago Title Escrow Acct -
Lender Funded                                      1,377,147
Restricted - NHI KERP Account                          14,896
Restricted - Land Title Guarantee Escrow                    -
                                               --------------
                                                    1,743,320
                                               --------------
                                                    2,182,263

Receipts:
Operating Acct                                            882
Customer Earnest Money Acct-Ckg                             -
Customer Earnest Money Acct-MM                              -
Funding/DIP Account                                         -
Neumann Petty Cash Account                                  -
Glen at Lakemoor EM acct                                    0
Clublands Antioch Clubhouse acct                            -
DIP Funding - Professional Acct                             -
Restricted Escrow held by CTT-Lender Funding                -
IndyMac Escrow for L/C-Leona's Neu Village                  -
Restricted Escrow held by CTT-(closings)                    -
NHI Worker Comp Escrow                                      -
NHI KERP Account                                            -
Employee Health Plan Contribution                           -
                                               --------------
                                                          882

Disbursements:
Net Payroll:
Officers                                                   -
Others                                                (9,514)
                                               --------------
                                                       (9,514)

Taxes:
Federal Income Tax Withholding                        (1,146)
FICA/Medicare Withholdings EE                           (908)
Employer's FICA/Medicare ER                             (908)
Federal Unemployment Taxes ER                              -
State Income Tax Withholding                            (306)
State Unemployment Taxes ER                                -
                                               --------------
                                                       (3,269)

Necessary expenses:
Rent or mortgage payment(s)
Utilities & phones                                      (551)
Insurance                                                  -
Merchandise/services bought for manufacture or sale        -
Other:
Payroll Services                                        (200)
Benefit Related including flex spending                    -
Miscellaneous                                             (8)
Expense Reimbursement                                      -
Postage, shipping, copying                                 -
Other - Transfer                                           -
Supplies & Storage & Misc.                                 -
Temporary Labor                                            -
Consulting services                                  (34,945)
US Trustee Fees                                            -
Legal - Professional Fees                             (3,033)
Professional tax service fees                              -
Filing Fees, Extension Fees                          (26,776)
Payroll tax adjustment                                     -
                                               --------------
                                                      (65,513)

Total Disbursements:                                  (78,297)
Net Receipts (Disbursements) for the
Current Period                                       (77,414)
                                               --------------
Ending Balance in all Accounts                     $2,104,848
                                               ==============

                       About Neumann Homes

Headquartered in Warrenville, Illinois, Neumann Homes Inc. --
http://www.neumannhomes.com/-- develops and builds residential
real estate throughout the Midwest and West US.  The company is
active in the Chicago area, southeastern Wisconsin, Colorado, and
Michigan.  The Company has built more than 11,000 homes in some
150 residential communities.  The Company offers formal business
training to employees through classes, seminars, and computer-
based training.

The Company filed for Chapter 11 protection on November 1, 2007
(Bankr. N.D. Ill. Case No. 07-20412).  George Panagakis, Esq., at
Skadded, Arps, Slate, Meagher & Flom L.L.P., was selected by the
Debtors to represent them in these cases.  The Official Committee
of Unsecured Creditors has selected Paul, Hastings, Janofsky &
Walker LLP, as its counsel in these bankruptcy proceeding.  When
the Debtors filed for protection from its creditors, they listed
assets and debts of more than $100 million.

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


OPUS WEST: Incurs $17 Million Net Loss for August
-------------------------------------------------

                     Opus West Corporation
                         Balance Sheet
                     As of August 31, 2009

ASSETS:
Unrestricted cash                                    $3,299,605
Restricted cash                                               0
                                                   ------------
Total cash                                            3,299,605

Accounts receivable                                   3,201,001
Inventory                                                     0
Notes receivable                                      6,389,660
Prepaid expenses                                         19,018
Other security deposits                                  53,073
                                                   ------------
Total current assets                                 12,962,357

Property, plant, & equipment                            702,509
Less: accumulated depreciation/depletion                496,990
                                                   ------------
Net property, plant, & equipment                        205,519

Due from insiders                                             0
Other assets                                        185,935,250
                                                   ------------
Total assets                                       $199,103,126
                                                   ============

POSTPETITION LIABILITIES:
Accounts payable                                         $5,223
Taxes payable                                            48,873
Notes payable                                                 0
Professional fees                                             0
Secured debt                                                  0
Other - employee benefits                                30,261
                                                   ------------
Total postpetition liabilities                          $84,357

PREPETITION LIABILITIES:
Secured debt                                        $33,514,906
Priority debt                                           431,734
Unsecured debt                                      213,592,708
Other - GAAP accruals                                 4,139,582
                                                   ------------
Total prepetition liabilities                       251,678,930
                                                   ------------
Total liabilities                                   251,763,287

EQUITY:
Prepetition owners' equity                          (35,498,949)
Postpetition cumulative profit (loss)               (17,161,212)
Direct charges to equity                                      0
                                                   ------------
Total equity                                        (52,660,161)
                                                   ------------
Total liabilities & owners' equity                 $199,103,126
                                                   ============

                     Opus West Corporation
                       Income Statement
                For the month ended August 31, 2009

Revenues:
Gross revenue                                                $0
Less: returns & discounts                                     0
                                                   ------------
Net revenue                                                   0

Cost of Goods Sold:
Material                                                (3,110)
Direct labor                                                 0
Direct overhead                                              0
                                                   ------------
Total cost of goods sold                                 (3,110)

Gross profit                                              3,110

Operating Expenses:
Officer/insider compensation                            40,995
Selling & marketing                                     15,000
General & administrative                               132,150
Rent & lease                                            27,434
Other                                                        0
                                                   ------------
Total operating expenses                               $215,579

Income before non-operating income & expense          ($212,469)

Other Income & Expenses:
Non-operating income                               $16,795,391
Non-operating expense                                        0
Interest expense                                             0
Depreciation/depletion                                       0
Amortization                                                 0
Other - interest income                                 (8,707)
                                                   ------------
Net other income & expenses                          16,786,684

Reorganization Expenses:
Professional fees                                            0
U.S. Trustee fees                                            0
Other                                                        0
                                                   ------------
Total reorganization expenses                                 0
                                                   ------------
Income tax                                                    0
                                                   ------------
Net profit(loss)                                   ($16,999,153)
                                                   ============

                      Opus West Corporation
                  Cash Receipts & Disbursements
                For the month ended August 31, 2009

Cash - beginning of period                           $3,307,583

Receipts From Operations:
Cash sales                                                    0

Collection of Accounts Receivable:
Prepetition                                                  0
Postpetition                                                 0
                                                   ------------
Total operating receipts                                      0

Non-operating Receipts:
Loans & advances                                             0
Sale of assets                                               0
Other                                                  396,840
                                                   ------------
Total non-operating receipts                            396,840

Total receipts                                          396,840

Total cash available                                  3,704,424

Operating Disbursements:
Net payroll                                            168,491
Payroll taxes paid                                     106,347
Sales, use & other taxes paid                                0
Secured/rental/leases                                   27,434
Utilities                                                1,129
Insurance                                               23,333
Inventory purchases                                          0
Vehicle expenses                                             0
Travel                                                   7,302
Entertainment                                            1,912
Repairs & maintenance                                        0
Supplies                                                 1,146
Advertising                                             15,000
Other                                                   52,724
                                                   ------------
Total operating disbursements                           404,818

Reorganization Expenses:
Professional fees                                            0
U.S. Trustee fees                                            0
Other                                                        0
                                                   ------------
Total reorganization expenses                                 0
                                                   ------------
Total disbursements                                     404,818
                                                   ------------
Net cash flow                                           ($7,978)
                                                   ------------
Cash - end of period                                 $3,299,605
                                                   ============

                          Opus West L.P.
                          Balance Sheet
                       As of August 31, 2009

ASSETS:
Unrestricted cash                                      $206,961
Restricted cash                                               0
                                                   ------------
Total cash                                              206,961

Accounts receivable                                     428,485
Inventory                                                     0
Notes receivable                                              0
Prepaid expenses                                          6,309
Other security deposits                                     750
                                                   ------------
Total current assets                                    642,505

Property, plant, & equipment                             39,678
Less: accumulated depreciation/depletion                 27,113
                                                   ------------
Net property, plant, & equipment                         12,565

Due from insiders                                             0
Other assets                                        112,914,601
                                                   ------------
Total assets                                       $113,569,671
                                                   ============

POSTPETITION LIABILITIES:
Accounts payable                                           $500
Taxes payable                                            40,924
Notes payable                                           162,869
Professional fees                                             0
Secured debt                                                  0
Other - employee benefits                                     0
                                                   ------------
Total postpetition liabilities                          204,293

PREPETITION LIABILITIES:
Secured debt                                        $60,604,782
Priority debt                                                 0
Unsecured debt                                       47,093,278
Other - GAAP accruals                                 2,157,022
                                                   ------------
Total prepetition liabilities                       109,855,082
                                                   ------------
Total liabilities                                   110,059,375

EQUITY:
Prepetition owners' equity                            3,409,642
Postpetition cumulative profit(loss)                    100,654
Direct charges to equity                                      0
                                                   ------------
Total equity                                          3,510,296
                                                   ------------
Total liabilities & owners' equity                 $113,569,671
                                                   ============

                        Opus West L.P.
                       Income Statement
               For the month ended August 31, 2009

Revenues:
Gross revenue                                          $240,196
Less: returns & discounts                                     0
                                                   ------------
Net revenue                                             240,196

Cost of Goods Sold:
Material                                                      0
Direct labor                                                  0
Direct overhead                                          56,328
                                                   ------------
Total cost of goods sold                                 56,328

Gross profit                                            183,868

Operating Expenses:
Officer/insider compensation                                 0
Selling & marketing                                          0
General & administrative                                (4,266)
Rent & lease                                                 0
Other                                                        0
                                                   ------------
Total operating expenses                                 (4,266)

Income before non-operating income & expense            188,134

Other Income & Expenses:
Non-operating income                                    23,911
Non-operating expense                                        0
Interest expense                                       113,779
Depreciation/depletion                                       0
Amortization                                                 0
Other - interest income                                      0
                                                   ------------
Net other income & expenses                             137,690

Reorganization Expenses:
Professional fees                                            0
U.S. Trustee fees                                            0
Other                                                        0
                                                   ------------
Total reorganization expenses                                 0
                                                   ------------
Income tax                                                    0
                                                   ------------
Net profit(loss)                                        $50,444
                                                   ============

                         Opus West L.P.
                  Cash Receipts & Disbursements
                For the month ended August 31, 2009

Cash - beginning of period                             $244,288

Receipts From Operations:
Cash sales                                               61,555

Collection of Accounts Receivable:
Prepetition                                                  0
Postpetition                                                 0
                                                   ------------
Total operating receipts                                 61,555

Non-operating Receipts:
Loans & advances                                             0
Sale of assets                                               0
Other                                                        0
                                                   ------------
Total non-operating receipts                                  0

Total receipts                                           61,555

Total cash available                                    305,843

Operating Disbursements:
Net payroll                                                  0
Payroll taxes paid                                           0
Sales, use & other taxes paid                                0
Secured/rental/leases                                   77,432
Utilities                                                1,595
Insurance                                                    0
Inventory purchases                                          0
Vehicle expenses                                             0
Travel                                                       0
Entertainment                                                0
Repairs & maintenance                                   13,142
Supplies                                                    69
Advertising                                                  0
Other                                                    6,644
                                                   ------------
Total operating disbursements                            98,882

Reorganization Expenses:
Professional fees                                             0
U.S. Trustee fees                                             0
Other                                                         0
                                                   ------------
Total reorganization expenses                                 0
                                                   ------------
Total disbursements                                      98,882
                                                   ------------
Net cash flow                                          ($37,327)
                                                   ------------
Cash - end of period                                   $206,961
                                                   ============

                   Other Opus West Affiliates

Three affiliates of Opus West Corporation also delivered separate
individual monthly operating reports to the Court.  The Opus West
affiliates reported these assets and liabilities as of August 31,
2009:

Debtor Affiliate                 Total Assets     Total Debts
----------------                --------------  --------------
Opus West Construction Corp.       $9,748,943     $40,427,298
OW Commercial, Inc.                24,848,570      26,321,957
Opus West Partners, Inc.           11,568,650               0

The Debtor affiliates listed net income or loss for the period
from August 1 to 31, 2009:

Company                                    Net Income (Loss)
-------------                              ----------------
Opus West Construction Corp.                     ($194,091)
OW Commercial Inc.                                  (5,153)
Opus West Partners Inc.                         (2,149,692)

The Debtor affiliates also reported their cash receipts and
disbursements for the reporting period:

Company                   Receipts   Disbursements  Cash Flow
-------------           -----------  -------------  ---------
Opus West Construction    $329,960        $261,722    $68,238
OW Commercial Inc.               0               0          0
Opus West Partners Inc.          0               0          0

                     About Opus West Corporation

Based in Phoenix, Arizona, Opus West Corporation is a full-service
real estate development firm that focuses on acquiring,
constructing, operating, managing, leasing and/or disposing of
real estate development projects primarily located in the western
United States.

Opus West and its affiliates filed for Chapter 11 on July 6, 2009
(Bankr. N.D. Tex. Case No. 09-34356).  Clifton R. Jessup, Jr., at
Greenberg Traurig, LLP, represents the Debtors in their
restructuring efforts.  Franklin Skierski Lovall Hayward, LLP, is
co-counsel to the Debtors. Pronske & Patel, P.C., is conflicts
counsel.  Chatham Financial Corp. is financial advisor.  BMC Group
is the Company's claims and notice agent.  As of May 31, Opus West
-- together with its non-debtor affiliates -- had $1,275,334,000
in assets against $1,462,328,000 in debts.  In its bankruptcy
petition, Opus West said it had assets and debts both ranging from
$100 million to $500 million.

Opus West joins affiliates that previously filed for bankruptcy.
Opus East LLC, a real estate operator from Rockville, Maryland,
commenced a Chapter 7 liquidation on July 1 in Delaware.  Opus
South Corp., a Florida condominium developer based in Atlanta,
filed a Chapter 11 petition April 22 in Delaware.

Bankruptcy Creditors' Service, Inc., publishes Opus West
Bankruptcy News.  The newsletter tracks the separate Chapter 11
proceedings of Opus West Corp. and Opus South Corp. and their
related debtor-affiliates. (http://bankrupt.com/newsstand/
or 215/945-7000)


OPUS SOUTH: Incurs $306,500 Loss for August, Has $2 Mil. Cash
-------------------------------------------------------------

                     Opus South Corporation
                         Balance Sheet
                     As of August 31, 2009

ASSETS:

Cash & cash equivalents                              $2,077,253
Receivables:
  Construction contracts                              4,378,468
  Related party                                       4,210,872
  Management fees                                             -
  Other                                              (3,447,857)
                                                   ------------
Total receivables                                     5,141,484

Costs & estimated earnings                              109,811
Prepaid expenses & other assets                         546,990
Pursuit costs                                                 -
Real estate:
  Completed                                                   -
  Under construction                                          -
  Land held for development                           4,917,378
  Real estate held for investment                             -
  Investment in real estate ventures                  1,949,659
  Accumulated depreciation                                    -
                                                   ------------
Total real estate                                     6,867,037

Notes receivable                                              -
Investment in subsidiaries                           52,096,999
Property & equipment, net                                20,783
                                                   ------------
Total assets                                        $66,860,357
                                                   ============

LIABILITIES:

Accounts payable                                    $10,992,972
Accrued expenses                                      1,872,136
Accrued income taxes                                          -
Billings in excess of costs                           2,151,717
Mortgages and notes payable                          61,000,000
Subordinated notes payable                                    -
Postpetition accounts payable                           413,995
Postpetition accrued expenses                            (1,813)
                                                   ------------
Total liabilities                                    76,429,008

Minority interest in subsidiary                               -

EQUITY:

Common stock                                              9,660
Additional paid-in capital                           71,674,223
Prepetition retained earnings                       (72,347,205)
Postpetition retained earnings                       (8,905,329)
                                                   ------------
Total equity                                         (9,568,651)
                                                   ------------
Total liabilities & equity                          $66,860,357
                                                   ============

                     Opus South Corporation
                        Income Statement
              For the month ended August 31, 2009

Gross Revenues:
  Construction - related party                               $0
  Construction - 3rd party                                    0
  Real estate                                                 0
  Rental property                                             0
  Management fee                                              0
                                                   ------------
Total gross revenues                                          0

Gross Margin:
  Construction - related party                                0
  Construction - 3rd party                                    0
  Real estate                                                 0
  Rental property                                             0
  Management fee                                              0
                                                   ------------
Total gross margin                                            0

Other Income:
  Interest                                                   -
  Real estate ventures                                       -
  Other                                                  1,770
                                                  ------------
Total income                                             1,770

Expenses:
  Salary and related                                   (34,265)
  General & administrative                              (4,476)
  Reorganization expenses                                    -
  Project costs capitalized                                  -
  Interest                                             346,750
  Interest capitalized                                       -
  Corporate overhead & variable compensation               271
  Charitable contributions                                   -
                                                  ------------
Total expenses                                         308,281

Income(Loss) before minority interest & taxes         (306,511)
  Minority Int. in income(loss) loss of cons sub             -
                                                  ------------
Income(Loss) before taxes                             (306,511)
                                                  ------------
Net income(loss)                                     ($306,511)
                                                  ============

                     Opus South Corporation
                 Cash Receipts & Disbursements
              For the month ended August 31, 2009

Cash - beginning of period                          $1,184,761

Receipts:
Cash sales                                                   -
Accounts receivable                                         -
Loans & advances                                      939,619
Sale of assets                                         17,770
Other                                                  96,980
Transfers from DIP accts.                                   -
Transfers from non-DIP accts.                               -
                                                  ------------
Total receipts                                       1,054,370

Disbursements:
Net payroll                                            44,016
Payroll taxes                                          29,609
Sales, use, & other taxes                                   -
Inventory purchases                                         -
Secured/rental/leases                                       -
Insurance                                                   -
Administrative                                         88,252
Selling                                                     -
Other                                                       -
Owner draw                                                  -
Transfers to DIP Accts.                                     -
Professional fees                                           -
U.S. Trustee quarterly fee                                  -
Court costs                                                 -
                                                  ------------
Total disbursements                                    161,879
                                                  ------------
Net cash flow                                          892,491
                                                  ------------
Cash - end of period                                $2,077,252
                                                  ============

                         About Opus South

Headquartered in Atlanta, Georgia, Opus South Corporation --
http://www.opuscorp.com/-- provides an array of real estate
related services across the United States including real estate
development, architecture & engineering, construction and project
management, property management and financial services.

The Company and its affiliates filed for Chapter 11 on April 22,
2009 (Bankr. D. Del. Lead Case No. 09-11390).  Victoria Watson
Counihan, Esq., at Greenberg Traurig, LLP, represents the Debtors
in their restructuring efforts.  The Debtors propose to employ
Landis, Rath & Cobb, LLP, as conflicts counsel, Chatham Financial
Corporation as real estate broker, Delaware Claims Agency LLC as
claims agent.  The Debtors have assets and debts both ranging from
$50 million to $100 million.

Bankruptcy Creditors' Service, Inc., publishes Opus West
Bankruptcy News.  The newsletter tracks the separate Chapter 11
proceedings of Opus West Corp. and Opus South Corp. and their
related debtor-affiliates. (http://bankrupt.com/newsstand/
or 215/945-7000)

Smurfit Turns July Profit, Cash Rises to $672 Million
Smurfit-Stone Container Corp., the corrugated container and
containerboard maker that filed under Chapter 11 in January,
reported net income of $29 million in July on sales of
$481 million.  Income before reorganization items for the month
was $35.8 million.  From the inception of the reorganization, net
income is $34.6 million on $2.87 billion revenue.  The July
operating report showed Smurfit-Stone holding $672 million cash
and equivalents.  The Chapter 11 petition by the Chicago-based
company listed assets of $7.45 billion against debt totaling
$5.58 billion as of Sept. 30.  Debt includes $1.2 billion under
secured revolving-credit and term-loan agreements, five issues
of unsecured notes totaling $2.275 billion, $388 million under
an accounts receivable securitization facility, and $284 million
owing on tax-exempt bonds.  The case is In re Smurfit-Stone
Container Corp., 09-10235, U.S. Bankruptcy Court, District of
Delaware (Wilmington).


PFF BANCORP: Posts $535,958 Net Loss in July 2009
-------------------------------------------------
PFF Bancorp, Inc., and Glencrest Investment Advisors, Inc.,
Glencrest Insurance Services, Inc., Diversified Builder Services,
Inc., and PFF Real Estate Services, Inc., filed their monthly
operating reports for the period July 1 to 31, 2009, with the
United States Bankruptcy Court for the District of Delaware.

PFF Bancorp recorded a net loss of $535,958.11 in July 2009.  PFF
Bancorp recorded a net loss of $1,373,936.55 since filing for
bankruptcy until July 31, 2009.

At July 31, 2009, PFF Bancorp had $158,702,464.80 in total assets
and $117,430,056.00 in total liabilities.  PFF Bancorp ended July
with $2,168,784.02 in cash.

A full-text copy of the July 2009 Monthly Operating Reports is
available at no charge at http://ResearchArchives.com/t/s?4512

PFF Bancorp Inc. -- http://www.pffbank.com/-- was a non-
diversified unitary savings and loan holding company within the
meaning of the Home Owners' Loan Act with headquarters formerly
located in Rancho Cucamonga, California.  Bancorp is the direct
parent of each of the remaining Debtors.

Prior to filing for bankruptcy, Bancorp was also the direct parent
of PFF Bank & Trust, a federally chartered savings institution,
and said bank's subsidiaries.

PFF Bancorp Inc. and its affiliates sought Chapter 11 protection
on December 5, 2008 (Bankr. D. Del. Case No. 08-13127 to 08-
13131).  Chun I. Jang, Esq., and Paul N. Heath, Esq., at Richards,
Layton & Finger, P.A., represent the Debtors in their
restructuring efforts.  Kurtzman Carson Consultants LLC serves as
the Debtors' claims agent.  Jason W. Salib, Esq., at Blank Rome
LLP, represents the official committee of unsecured creditors as
counsel.


SEMGROUP LP: Records $14 Million Net Loss for July
--------------------------------------------------
                        SemCrude, L.P., et al.
                      Consolidating Balance Sheet
                         As of July 31, 2009

Cash                                               $699,563,000
Accounts Receivable                                  84,271,000
Receivable from affiliate                           137,407,000
Inventories                                         117,152,000
Derivative asset                                      1,495,000
Margin deposits                                      22,178,000
Income taxes receivable                                       0
Deferred tax asset                                            0
Other current assets                                 21,730,000
Current assets of discontinued operations                     0
Intercompany                                                  0
                                                ---------------
Total current assets                             1,083,796,000

Property, plant and equipment                       380,881,000
Accumulated depreciation                            (77,181,000)
Pipeline linefine                                     8,923,000
                                                ---------------
Property, plant and equipment, net                 312,623,000

Investment in subsidiaries                          382,763,000
Long-term derivative assets                                   0
Goodwill                                              4,746,000
Investment in affiliates                            110,640,000
Deferred tax asset                                            0
Accounts receivable long-term                       451,715,000
Note receivable - CAMS                              137,971,000
Long-term assets of discontinued operations                   0
Other assets, net                                    29,832,000
                                                ---------------
Total assets                                    $2,514,086,000
                                                ===============

Subject to Compromise
Accounts payable                                   $921,539,000
Book overdrafts                                               0
Accrued liabilities                               1,014,203,000
Income taxes payable                                          0
Deferred revenue                                              0
Deferred income taxes                                         0
Derivative liabilities                                        0
Current liabilities of discontinued operations                0
Current portion of long-term debt                   150,000,000
                                                ---------------
Total current liabilities                        2,085,742,000

Revolver facility                                   665,000,000
Working capital facility                          1,632,417,000
Term B notes                                        141,274,000
Capital lease obligations                                     0
Other obligations                                             0
Note payable to Parent                                        0
Senior Notes                                        600,000,000
Deferred tax liability                                        0
Long-term derivative liabilities                              0
Asset retirement obligation                                   0
Pension obligations                                  13,888,000
Other long-term liabilities                                   0
Long-term liabilities of discontinued operations              0
Minority interest                                             0

Not Subject to Compromise
Accounts payable                                     73,665,000
Book overdrafts                                               0
Accrued liabilities                                  54,804,000
Income taxes payable                                          0
Deferred revenue                                        665,000
Deferred income taxes                                         0
Derivative liabilities                                8,061,000
Current liabilities of discontinued operations                0
Current portion of long-term debt                   146,499,000
                                                ---------------
Total current liabilities                          283,694,000

Revolver facility                                             0
Working capital facility                                      0
Term B notes                                                  0
Capital lease obligations                               148,000
Other obligations                                             0
Note payable to Parent                                        0
Senior Notes                                                  0
Deferred tax liability                                   20,000
DIP credit facility                                           0
Long-term derivative liabilities                              0
Asset retirement obligation                                   0
Pension obligations                                           0
Investment in affiliates                            613,918,000
Other long-term liabilities                             191,000
Long-term liabilities of discontinued operations              0
Minority interest                                             0

Accum other comprehensive income                    (15,009,000)
Partners' capital                                (3,507,197,000)
                                                ---------------
Total partners' capital                         (3,522,206,000)

Total liabilities and partners' capital          $2,514,086,000
                                                ===============

                        SemCrude, L.P., et al.
                    Consolidating Income Statement
                For the Period from July 1 to 31, 2009

Sales
Operating Outside Sales
Product Sales                                       $18,211,000
Services                                              3,523,000

Other Operating Revenue                                 354,000
                                                ---------------
Total Outside Operating Sales                        22,088,000

Trading activity                                              -
                                                ---------------

Total Outside Operating Revenue                      22,088,000

Operating Revenue Intercompany                       15,899,000
                                                ---------------
Total Operating Revenue                              37,587,000

Unrealized G/L on Derivatives                         1,146,000
                                                ---------------
Total Revenue                                        39,133,000

Cost of Goods Sold
Products                                            19,956,000
Transportation & Fuel                                1,613,000
Other                                                   24,000
                                                ---------------
Total Outside Cost of Goods Sold                     21,593,000

Cost of Goods Sold Intercompany                      14,014,000
                                                ---------------
Total Cost of Sales                                  35,507,000

Operating Expenses
Wages and benefits                                   1,764,000
Field Expenses                                         655,000
Maintenance & repairs                                   53,000
Outside Services                                       335,000
Property & Equipment Leases & Rents                    258,000
Insurance Permits licenses Taxes                       562,000
Office                                                  67,000
Travel Lodging Meetings                                 54,000
Other                                                  (27,000)
                                                ---------------
Total Operating Expenses                              3,721,000

General & Administrative Expenses
Wages & Benefits                                     1,655,000
Miscellaneous                                            1,000
Maintenance & Repairs                                    3,000
Outside Services                                       748,000
Property & Equipment Leases & Rents                    134,000
Insurance Permits licenses Taxes                       340,000
Office                                                 255,000
Travel Lodging Meetings                                 28,000
Other                                                 (162,000)
                                                ---------------
Total General & Administrative Expenses               3,001,000

Earnings before
interest Taxes Deprn Amort                           (3,196,000)

Other (Income) Expenses
Interest Income                                         (13,000)
Other Income                                         (2,154,000)
Foreign Currency Transaction (Income) Loss             (331,000)
Interest Expense                                        350,000

Depreciation                                          2,039,000

Amortization                                            115,000

Reorganization                                       10,885,000

Income Taxes                                              1,000
                                                ---------------
Net Loss                                           ($14,072,000)
                                                ===============

Total disbursement for the period from July 1 to 31, 2009,
aggregated ($17,488,145).

                        About SemGroup L.P.

SemGroup, L.P., -- http://www.semgrouplp.com/-- is a midstream
service company that provides diversified services for end users
and consumers of crude oil, natural gas, natural gas liquids and
refined products.  Services include purchasing, selling,
processing, transporting, terminalling and storing energy.
SemGroup serves customers in the United States, Canada, Mexico and
Wales.

SemGroup L.P. and its debtor-affiliates filed for Chapter 11
protection on July 22, 2008 (Bankr. D. Del. Lead Case No.
08-11525).  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, represent the Debtors
in their restructuring efforts.  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)


SPANSION INC: Reports $13 Million Gross Profit in May
-----------------------------------------------------
According to Bill Rochelle at Bloomberg, Spansion Technology Inc.
filed an operating report showing $119 million in net revenue for
a month ended May 24 translating into a $12.3 million net loss.
Gross profit for the month was $13 million. Since filing,
cumulative net income is $32.7 million.

Spansion Inc. (NASDAQ: SPSN) -- http://www.spansion.com/-- is a
Flash memory solutions provider, dedicated to enabling, storing
and protecting digital content in wireless, automotive,
networking and consumer electronics applications.  Spansion,
previously a joint venture of AMD and Fujitsu, is the largest
company in the world dedicated exclusively to designing,
developing, manufacturing, marketing, selling and licensing Flash
memory solutions.

Spansion Inc., Spansion LLC, Spansion Technology LLC, Spansion
International, Inc., and Cerium Laboratories LLC filed voluntary
petitions for Chapter 11 on March 1, 2009 (Bankr. D. Del. Lead
Case No. 09-10690).  On February 9, 2009, Spansion's Japanese
subsidiary, Spansion Japan Ltd., voluntarily entered into a
proceeding under the Corporate Reorganization Law (Kaisha Kosei
Ho) of Japan to obtain protection from its creditors as part of
the company's restructuring efforts. None of Spansion's
subsidiaries in countries other than the United States and Japan
are included in the U.S. or Japan filings.  Michael S. Lurey,
Esq., Gregory O. Lunt, Esq., and Kimberly A. Posin, Esq., at
Latham & Watkins LLP, have been tapped as bankruptcy counsel.
Michael R. Lastowski, Esq., at Duane Morris LLP, is the Delaware
counsel.  Epiq Bankruptcy Solutions LLC, is the claims agent.
The United States Trustee has appointed an official committee of
unsecured creditors in the case.  As of September 30, 2008,
Spansion disclosed total assets of US$3,840,000,000, and total
debts of US$2,398,000,000.

Spansion Japan Ltd. filed a Chapter 15 petition on April 30, 2009
(Bankr. D. Del. Case No. 09-11480).  The Chapter 15 Petitioner's
counsel is Gregory Alan Taylor, Esq., at Ashby & Geddes.  It said
that Spansion Japan had US$10 million to US$50 million in assets
and US$50 million to US$100 million in debts.


TRONOX INC: Records $1.5 Million Net Loss for August
----------------------------------------------------

            TRONOX INCORPORATED CHAPTER 11 DEBTORS
       Unaudited Condensed Consolidated Balance Sheet
                    As of August 31, 2009

ASSETS
Cash and cash equivalents                           $43,200,000
Notes and accounts receivable intercompany          341,600,000
Accounts receivable, third parties                  110,500,000
Inventories, net                                    136,700,000
Prepaid and other assets                             17,000,000
Income tax receivable                                   500,000
Deferred income taxes                                 1,200,000
                                                ----------------
Total Current Assets                                650,700,000

Property, plant and equipment, net                  189,400,000
Notes and advances receivable, intercompany         111,800,000
Other long-term assets                              388,000,000
                                                ----------------
Total Assets                                      $1,339,900,000
                                                ================

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
Accounts payable, third parties                     $40,800,000
Accrued liabilities                                  62,900,000
Long-term debt due within one year                   54,200,000
Income taxes payable                                  1,300,000
Long-term debt classified as current                212,500,000
                                                ----------------
Total Current Liabilities                           371,700,000

Noncurrent liabilities:
Deferred income taxes                                13,600,000
Environmental remediation and restoration           124,000,000
Notes and advances payable, intercompany              9,500,000
Other                                                88,400,000
                                                ----------------
Total Liabilities
  Not Subject to Compromise                          607,200,000

Minority Interest                                     3,400,000

Liabilities Subject to compromise                   430,900,000

Commitments and contingencies                                 0

Stockholders' equity
Common stock                                            400,000
Capital in excess of par value                      496,600,000
Retained earnings (accumulated deficit)            (207,600,000)
Accumulated other comprehensive
  income (loss)                                       16,700,000
Treasury stock, at cost                              (7,200,000)
                                                ----------------
Total Stockholders' Equity                          298,900,000
                                                ----------------
Total Liabilities and Stockholders' Equity        $1,339,900,000
                                                ================

            TRONOX INCORPORATED CHAPTER 11 DEBTORS
  Unaudited Condensed Consolidated Statement of Operations
                 Month Ended August 31, 2009

Net Sales                                            $58,000,000
Cost of goods sold                                    49,800,000
                                                ----------------
Gross margin                                          8,200,000
Selling, general and admin. Expenses                   2,600,000
Gain on land sales                                             0
Restructuring charges                                  1,900,000
Provision for doubtful notes and accounts                      0
                                                ----------------
                                                       3,700,000

Interest and debt expense                              2,600,000
Other (income) expense, net                           (1,800,000)
Reorganization items                                   3,900,000
                                                ----------------
Income from continuing operations
before income taxes                                 (10,000,000)

Income tax provision (benefit)                           100,000
                                                ----------------
Income (Loss) from continuing operations              (1,100,000)

Income (loss) from discontinued operations,
net of tax                                             (400,000)
                                                ----------------
Net income                                           ($1,500,000)
                                                ================

                         About Tronox Inc.

Headquartered in Oklahoma City, Tronox Incorporated (Pink Sheets:
TRXAQ, TRXBQ) is the world's fourth-largest producer and marketer
of titanium dioxide pigment, with an annual production capacity of
535,000 tonnes.  Titanium dioxide pigment is an inorganic white
pigment used in paint, coatings, plastics, paper and many other
everyday products.  The Company's four pigment plants, which are
located in the United States, Australia and the Netherlands,
supply high-performance products to approximately 1,100 customers
in 100 countries.  In addition, Tronox produces electrolytic
products, including sodium chlorate, electrolytic manganese
dioxide, boron trichloride, elemental boron and lithium manganese
oxide.

Tronox has $1.6 billion in total assets, including $646.9 million
in current assets, as at September 30, 2008.  The Company has
$881.6 million in current debts and $355.9 million in total
noncurrent debts.

Tronox Inc., aka New-Co Chemical, Inc., and 14 other affiliates
filed for Chapter 11 protection on January 13, 2009 (Bankr. S.D.
N.Y. Case No. 09-10156).  The case is before Hon. Allan L.
Gropper. Richard M. Cieri, Esq., Jonathan S. Henes, Esq., and
Colin M. Adams, Esq., at Kirkland & Ellis LLP in New York,
represent the Debtors.  The Debtors also tapped Togut, Segal &
Segal LLP as conflicts counsel; Rothschild Inc. as investment
bankers; Alvarez & Marsal North America LLC, as restructuring
consultants; and Kurtzman Carson Consultants serves as notice and
claims agent.

An official committee of unsecured creditors and an official
committee of equity security holders have been appointed in the
cases.  The Creditors Committee has retained Paul, Weiss, Rifkind,
Wharton & Garrison LLP as counsel.

Until September 30, 2008, Tronox Inc. was publicly traded on the
New York Stock Exchange under the symbols TRX and TRX.B.  Since
then, Tronox Inc. has traded on the Over the Counter Bulletin
Board under the symbols TROX.A.PK and TROX.B.PK.  As of
December 31, 2008, Tronox Inc. had 19,107,367 outstanding shares
of class A common stock and 22,889,431 outstanding shares of class
B common stock.

Bankruptcy Creditors' Service, Inc., publishes Tronox Bankruptcy
News.  The newsletter tracks the Chapter 11 proceeding undertaken
by Tronox Inc. and its 14 affiliates.
(http://bankrupt.com/newsstand/or 215/945-7000)


TRUMP ENTERTAINMENT: Posts $1,087,000 Net Loss in August 2009
-------------------------------------------------------------
Trump Entertainment Resorts, Inc., and certain of its direct and
indirect subsidiaries filed with the United States Bankruptcy
Court for the District of New Jersey in Camden, their monthly
operating report for the month ended August 31, 2009.

Debtor TER Inc. posted a net loss of $1,087,000 on a consolidated
basis in August.  Debtor TER Inc. posted a net loss of
$476,695,000 since filing for bankruptcy.

At August 31, 2009, Debtor TER Inc. had $1,450,170,000 in total
assets and $2,093,799,000 in total liabilities, resulting in
$643,629,000 in stockholders' deficit.

A full-text copy of the August 2009 MOR is available at no charge
at http://ResearchArchives.com/t/s?4559

                     About Trump Entertainment

Based in Atlantic City, New Jersey, Trump Entertainment Resorts
Inc. (NASDAQ: TRMP) -- http://www.trumpcasinos.com/-- owns and
operates three casino hotel properties in Atlantic City, New
Jersey, which include Trump Taj Mahal Casino Resort, Trump Plaza
Hotel and Casino, and Trump Marina Hotel Casino.  The Company
conducts gaming activities and provides customers with casino
resort and entertainment.

Donald Trump is a shareholder of the Company and, as its non-
executive Chairman, is not involved in the daily operations of the
Company.  The Company is separate and distinct from Mr. Trump's
privately held real estate and other holdings.

Trump Entertainment Resorts, TCI 2 Holdings, LLC, and other
affiliates filed for Chapter 11 on February 17, 2009 (Bankr. D.
N.J., Lead Case No. 09-13654).  The Company has tapped Charles A.
Stanziale, Jr., Esq., at McCarter & English, LLP, as lead counsel,
and Weil Gotshal & Manges as co-counsel.  Ernst & Young LLP is the
Company's auditor and accountant and Lazard Freres & Co. LLC is
the financial advisor.  The Company disclosed assets of
$2,055,555,000 and debts of $1,737,726,000 as of December 31,
2008.

Trump Hotels & Casino Resorts, Inc., filed for Chapter 11
protection on Nov. 21, 2004 (Bankr. D. N.J. Case No. 04-46898
through 04-46925).  Trump Hotels' obtained the Court's
confirmation of its Chapter 11 plan on April 5, 2005, and in May
2005, it exited from bankruptcy under the name Trump Entertainment
Resorts Inc.



                           *********

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.  Danilo Munnoz, Joseph Medel C. Martirez, Denise Marie
Varquez, Philline Reluya, 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
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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-
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are $25 each.  For subscription information, contact Christopher
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