TCR_Public/091024.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, October 24, 2009, Vol. 13, No. 294

                            Headlines



ACCREDITED HOME: Posts $474,658 Net Loss in September
CAPITAL CORP: Posts $72,013 Net Loss in September 2009
CATHOLIC CHURCH: CBNA Has $702,894 at End of June
CATHOLIC CHURCH: CBNA Has $681,339 at End of July
CHEMTURA CORP: Posts $12 Million Net Loss in September 2009

CIRCUIT CITY: Records $2.3 Mil. Net Loss for August
COLONIAL BANCGROUP: Paid $290,000 to Professionals in September
COOPER-STANDARD: CSA FHS Records $3.57 Mil. Income for August
COOPER-STANDARD: CSA FSMH Has No Income for August
COOPER-STANDARD: CSA Inc. Records $20.7 Mil. Loss for August

COOPER-STANDARD: CSA LLC Records $548,766 Income for August
COOPER-STANDARD: CSA NC Records $5,000 Income for August
COOPER-STANDARD: CSA OH Has $3,233 Cash at August's End
COOPER-STANDARD: CSA Services Has $35,109 Income for August
COOPER-STANDARD: Holdings Operating Report for August

COOPER-STANDARD: N. American Has No Income for August
COOPER-STANDARD: NISCO Has $350,003 Income for August
COOPER-STANDARD: StanTech Has No Income for August
COOPER-STANDARD: Sterling Has No Income for August
COOPER-STANDARD: Westborn Has No Income for August

CYNERGY DATA: Reports Loss Month Before Sale Approval
DAYTON SUPERIOR: Earns $183,000 in August 28 - October 3 Period
DHP HOLDINGS: Posts Net Loss of $691,000 in Month Ended August 29
FEDERAL-MOGUL: Global Reports $476.4 Mil. Cash at End of June
FREMONT GENERAL: Posts $12.6 Million Net Loss in September 2009

G-I HOLDINGS: Earns $31.5 Million in Month Ended August 30
GOTTSCHALKS INC: Posts $1,910,000 Net Loss in August 2009
INTERLAKE MATERIAL: Earns $13,000 in June 29 - August 2 Period
INTERMET CORP: Files Operating Report For Period Ended August 2
JEVIC TRANSPORTATION: Earns $54,238 in June 2009

LAKE AT LAS: Earns $6,386,067 in September 2009
LEHMAN BROTHERS: Cash Rises to $15.7 Billion at September 30
METALDYNE CORP: Posts $1,563,000 Net Loss in August
MUZAK HOLDINGS: Records $3.6 Million Net Loss in September
NORWOOD PROMOTIONAL: Posts Net Loss of $334,224 in August

PLIANT CORP: Posts $60.2 Million from January to August 2009
PRECISION PARTS: Earns $19,888 in Month Ended July 31
REFCO INC: Refco LLC Holds $49 Mil. Cash at End of August
SEMGROUP LP: Records $24.5 Million Net Loss for August
SIX FLAGS: Records $94 Million Income for August

TOUSA INC: Records $12.6 Million Net Loss for September
TRUMP ENTERTAINMENT: Posts $14.6 Million Net Loss in September
VINEYARD NATIONAL: Posts $91,435 Net Loss in September 2009
WHITEHALL JEWELERS: Posts $607,000 Net Loss in August



                            *********

ACCREDITED HOME: Posts $474,658 Net Loss in September
-----------------------------------------------------
Accredited Home Lenders, Inc., and subsidiaries reported a net
loss of $474,658 on net revenues of $271,438 for the month of
September 2009.

At September 30, 2009, the Debtors' condensed combined balance
sheet showed $196,707,483 in total assets and $376,515,431 in
total liabilities.

A copy of the Debtors' monthly operating report for September 2009
is available for free at:

     http://bankrupt.com/misc/accredited.september2009mor.pdf

Accredited Home and its affiliates filed for Chapter 11 on May 1,
2009 (Bankr. D. Del. Lead Case No. 09-11516).  Gregory G. Hesse,
Esq., Lynnette R. Warman, Esq., and Jesse T. Moore, Esq., at
Hunton & William LLP, represent the Debtors as counsel.  Laura
Davis Jones, Esq., James E. O'Neill, Esq., and Timothy P. Cairns,
Esq., at Pachulski Stang Ziehl & Jones LLP, serve as Delaware
counsel.  Kurtzman Carson Consultants is the Debtors' claims
agent.  Andrew I Silfen, Esq., Schuyler G. Carroll, Esq., Robert
M. Hirsch, Esq., at Arent Fox LLP in New York, and Jeffrey N.
Rothleder, Esq., at Arent Fox LLP in Washington, DC, represent the
official committee of unsecured creditors as co-counsel.  Neil R.
Lapinski, Esq., and Shelley A. Kinsella, Esq., at Elliott
Greenleaf, represent the Committee as Delaware and conflicts
counsel.

According to its bankruptcy petition, Accredited Home's assets
range from $10 million to $50 million and its debts from
$100 million to $500 million.


CAPITAL CORP: Posts $72,013 Net Loss in September 2009
------------------------------------------------------
Capital Corp of the West filed its monthly report of operations
for the month ended September 30, 2009, on October 13, 2009, with
the United States Bankruptcy Court for the Eastern District of
California, Fresno Division.

Capital Corp recorded a net loss of $72,013 in September from net
income of $278,170 in August.  The Company did not receive any
insurance refunds in September compared to insurance refunds of
$375,239 in August.

As of September 30, 2009, the Company had $6,841,985 in total
assets and $64,922,939 in total liabilities, resulting in a
$58,080,953 stockholders' deficit.

The Company ended the period with $6,816,023 in cash.  Total cash
disbursements for the period were $72,013.

The Debtor has established segregated bank accounts to hold
various funds for which there may be potential competing claims.
These accounts have been established primarily for certain
anticipated Federal Income Tax refunds, California State Tax
refunds and Insurance refunds.  The FDIC has asserted a claim for
some or all of these refunds that are ultimately received by the
Debtor.  The Debtor has previously received a $50,000 Federal
Income Tax refund and, in August, received $375,239.51 in
Insurance refunds.  These August Insurance refunds included
$336,988.51 in proceeds related to certain life insurance policies
surrendered by County Bank prior to its seizure by the FDIC.
These life insurance proceeds were related to certain Supplemental
Retirement Plan benefits provided to certain Debtor and County
Bank executives under a Rabbi Trust Agreement that provides the
assets of the Trust are owned both by the Debtor and County Bank.
The remainder of the August Insurance refunds represents
$38,251.00 in fire, crime and property insurance refunds on
policies previously purchased by the Debtor.

A full-text copy of the September report is available at no charge
at http://researcharchives.com/t/s?473e

                 About Capital Corp. of the West

Incorporated on April 26, 2005, Capital Corp of the West is a bank
holding company whose primary asset and source of income is County
Bank.  County Bank is a community bank with operations located
mainly in the San Joaquin Valley of Central California with
additional business banking operations in the San Francisco Bay
Area.  The corporate headquarters of the Company and the Bank's
main branch facility are located at 550 West Main Street, Merced,
California.

County Bank was closed February 6, 2009, by the California
Department of Financial Institutions, which appointed the Federal
Deposit Insurance Corporation as receiver.  To protect the
depositors, the FDIC entered into a purchase and assumption
agreement with Westamerica Bank, based in San Rafael, California,
to assume all of the deposits of County Bank.  As of February 2,
2009, County Bank had total assets of approximately $1.7 billion
and total deposits of $1.3 billion.  In addition to assuming all
of the failed bank's deposits, including those from brokers,
Westamerica Bank agreed to purchase all of County Bank's assets.

According to Capital Corp, although County Bank made no "subprime
mortgages," it had made substantial loans to developers for
acquisition, development and construction of residential homes and
condominiums throughout California's Central Valley.  Overbuilding
and an increase in foreclosures in the market resulted in rapidly
declining real property values, and contributed to the rise in
nonperforming loans.

Capital Corp of the West filed for bankruptcy on May 11, 2009
(Bankr. E.D. Calif. Case No. 09-14298).  Judge W. Richard Lee
presides over the case.  Paul J. Pascuzzi, Esq., at Felderstein
Fitzgerald Willoughby & Pascuzzi, serves as the Debtor's
bankruptcy counsel.  Hagop T. Bedoyan, Esq., serves as counsel to
the official committee of unsecured creditors.  As of June 30,
2009, Capital Corp of the West had $6,684,645 in total assets and
$57,734,000 in total liabilities.  In its Chapter 11 petition, the
Company disclosed $6,789,058 in total assets and $68,096,190 in
total debts.


CATHOLIC CHURCH: CBNA Has $702,894 at End of June
-------------------------------------------------
              Catholic Bishop of Northern Alaska
                Statement of Financial Position
                      As of June 30, 2009

                                             CBNA      Held for
ASSETS                                        Total       Others
                                             -----     --------
Cash and cash equivalents                 $659,972      $44,514
Investments:
  Valuables in safe                            168            -
  Trust account @ market                   744,923            -
  457 Plan assets @ market                       -      126,076
  Endowment Fund @ market                        -   14,555,233
  Endowment Fund - earnings @ market    (2,319,011)           -
  Stocks                                    11,136            -
  Limited partnerships                     261,324            -
Accounts receivable, net of allowance:
  Tuition, fees and others                  51,520            -
  For parishes and school                   34,841            -
  Other                                      5,880            -
Notes and other receivables                 55,039            -
Grants pledged                                   -            -
Fixed assets, net at cost:
  Land and building                      7,410,546            -
  Aircraft                                 123,341            -
  Equipment                                  6,826            -
Other assets                               479,180            -
                                        ----------   ----------
  Total Assets                          $7,525,690  $14,725,824

LIABILITIES AND NET ASSETS

Liabilities:
Accounts payable/accrued liabilities    $1,324,104            -
Notes payable                              216,966            -
D.I.P. Loan                              1,000,000            -
Benefits payable                           106,510            -
Deferred revenue                            91,190            -
Annuities payable                          188,757            -
Other liabilities                           61,099            -
Payroll-related liabilities:
  Payroll taxes                             46,879            -
  General vacation accrual account               -            -
  Tax sheltered annuity                          -            -
  Accrued leave                            242,300            -
Insurance:
  Long term disability                         536            -
  Insurance deposits payables               34,433            -
  Insurance reserves expense                39,348            -
  Indemnity insurance reserves                  32            -
  Medical/Dental payroll deduction          91,465            -
CBNA building loan                               -            -
                                        ----------   ----------
  Total Liabilities                      3,443,623            -
                                        ----------   ----------
Total net assets                         4,082,066   14,725,824
                                        ----------   ----------
  Total Liabilities and Net Assets      $7,525,690  $14,725,824
                                        ==========   ==========

              Catholic Bishop of Northern Alaska
                    Statement of Activities
              For the month ending June 30, 2009

                                             CBNA      Held for
                                             Total       Others
Support and revenue:                         -----     --------
  Parish assessments                       $14,357            -
  Tuition, net of tuition assistance        10,446            -
  Curricular income                          2,848            -
  Donations                                579,813            -
  Investment income                         92,687      $15,435
  Other income                              52,307        3,169
  Temporarily restricted gifts             138,741            -
                                        ----------   ----------

  Total support and revenue                891,201       18,604

Expenses:
  Operating expenses                       255,342            -
  Supplies                                 (34,478)           -
  Repair & Maintenance                       8,924            -
  Utilities                                 26,238            -
  Insurance                                  9,660            -
  Staff Expenses:
     Salaries & Wages                      221,497            -
     Payroll Taxes                          13,207            -
     Employee Benefits                      73,611            -
  Curricular Expenses                        2,978            -
  Recruiting, advertising and PRs           (2,749)           -
  Travel Expenses                            6,939            -
  Student related expenses                       -            -
  Contributions                                150            -
  Professional and technical fees           19,347            -
  Investment services                        7,794       $1,069
  Subsidies                                 12,946            -
  Rental/Lease Expense                       9,503            -
  Assessments                              (14,317)           -
  Fund Raising Expense                     (12,330)           -
  Radio Programming Expense                  3,725            -
  Radio Technical Dept. Expenses             9,173            -
  Miscellaneous Expense                     10,023            -
                                        ----------   ----------
  Total General                            627,189        1,069

  Funds released from restricted funds           -            -
  Net change in designated funds                 -            -
                                        ----------   ----------
  Total Expenses                           627,189        1,069
                                        ----------   ----------
Increase (decrease) in net assets          264,012       17,535
                                        ----------   ----------

Re-organization costs                      186,714            -
Increase (decrease) in net assets       ----------   ----------
after Re-org costs                          77,298       17,535

Net assets:
  Beginning of month                     4,292,796   14,708,289
                                        ----------   ----------
  End of month                          $4,370,095  $14,725,824
                                        ==========   ==========

              Catholic Bishop of Northern Alaska
                Cash Receipts and Disbursements
              For the month ending June 30, 2009

                                             CBNA      Held for
                                             Total       Others
                                             -----     --------
Beginning balance - February 2008         $433,719      $31,975

Total receipts - prior gen.
  account reports                       18,811,888    2,062,826
Less total disbursements                18,417,924    1,896,371
                                        ----------   ----------
Beginning balance - April 30, 2009         827,683      198,430

Receipts during current period:
  Transfers between internal accounts      134,500            -
  Funds received by CBNA from KNOM          53,729            -
  Funds received from Catholic Schools      31,290            -
  Funds received by Catholic Schools        22,690            -
  Funds collected from others              106,853      106,853
  Custodial funds                           14,527       14,527
  Accounts receivable                       71,503            -
  Restricted funds and endowment gifts     129,112            -
  Donations                                323,980            -
  Interest & dividends                         287            -
  Payment refund/return                      1,263            -
  Weather service income                       150            -
  Co-curricular income                       2,277            -
  Curricular income                          8,472            -
  Stop payment                                 339            -
  Other income/fees                          2,096            -
  Miscellaneous                             35,097            -
  Sale of merchandise                        1,008            -
                                        ----------   ----------
  Total receipts this period               939,181      121,381
                                        ----------   ----------

Balance                                  1,766,865      319,811

Less total disbursements:
  Transfers between internal accounts      134,500            -
  Transfers from KNOM to CBNA for payroll   53,729            -
  Transfers from Catholic Schools to CBNA   31,290            -
  Transfers from CBNA to Catholic Schools   23,309            -
  Funds disbursed for others               131,693      131,693
  Custodial funds                           51,612       51,612
  Co-curricular expense                      1,580            -
  Curricular expense                         4,714            -
  Programming - News service                10,572            -
  Wages & salaries                         187,970            -
  Employee benefits                         82,373            -


  Staff development                          5,981            -
  Furniture, fixtures & equipments           1,195            -
  Supplies: maintenance/repairs             19,691            -
  Supplies: school                           2,958            -
  Supplies: office                           7,138            -
  Administrative                               172            -
  Maintenance/repairs                        2,859            -
  Fundraising                                  247            -
  Telephone/Internet                         4,183            -
  Utilities                                 23,903            -
  Dues/Fees                                  1,536            -
  Refunds                                    3,604            -
  Travel                                    28,013            -
  Printing & copying                         7,590            -
  Postage                                   14,935            -
  Services and insurance                    63,980            -
  Medical reimbursements                       163            -
  Taxes                                     35,713            -
  NSF's                                         35            -
  Bank fees and charges                      3,252            -
  Interest expense                             802            -
  Music license fee                             63            -
  List rental and copy leases                9,579            -
  Annuities                                  1,502            -
  Professional fees                          5,364            -
  Miscellaneous                                273            -
  Supplies: food                             3,840            -
  Advertising                                1,890            -
  Mass stipends                             13,231            -
  Subsidies                                 87,866            -
  Supplies: religious                          266            -
  Charitable contributions                     150            -
  Void checks                               (1,359)           -
                                        ----------   ----------
  Total disbursements this period        1,063,970      183,306
                                        ----------   ----------
Ending balance - June 30, 2009            $702,894     $136,504
                                        ==========   ==========

                    About Diocese of Fairbanks

The Roman Catholic Diocese of Fairbanks in Alaska, aka Catholic
Bishop of Northern Alaska, aka Catholic Diocese of Fairbanks, aka
The Diocese of Fairbanks, aka CBNA -- http://www.cbna.info/--
filed for Chapter 11 bankruptcy on March 1, 2008 (Bankr. D. Alaska
Case No. 08-00110).  Susan G. Boswell, Esq., at Quarles & Brady
LLP represents the Debtor in its restructuring efforts.  Michael
R. Mills, Esq., of Dorsey & Whitney LLP serves as the Debtor's
local counsel and Cook, Schuhmann & Groseclose Inc. as its special
counsel.  Judge Donald MacDonald, IV, of the United States
Bankruptcy Court for the District of Alaska presides over
Fairbanks' Chapter 11 case.  The Debtor's schedules show total
assets of $13,316,864 and total liabilities of $1,838,719.

The church's plans to file its bankruptcy plan and disclosure
statement on July 15, 2008.  Its exclusive plan filing period
expires on January 15, 2009.  (Catholic Church Bankruptcy News;
Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


CATHOLIC CHURCH: CBNA Has $681,339 at End of July
-------------------------------------------------
              Catholic Bishop of Northern Alaska
                Statement of Financial Position
                      As of July 31, 2009

                                             CBNA      Held for
ASSETS                                       Total       Others
                                             -----     --------
Cash and cash equivalents                 $642,353      $40,607
Investments:
  Valuables in safe                            168            -
  Trust account @ market                   748,293            -
  457 Plan assets @ market                       -      112,525
  Endowment Fund @ market                        -   14,657,589
  Endowment Fund - earnings @ market    (1,729,515)           -
  Stocks                                    11,832            -
  Limited partnerships                     261,324            -
Accounts receivable, net of allowance:
  Tuition, fees and others                  10,534            -
  For parishes and school                  115,203            -
  Other                                     35,907            -
Notes and other receivables                 54,392            -
Grants pledged                                   -            -
Fixed assets, net at cost:
  Land and building                      7,410,546            -
  Aircraft                                 123,341            -
  Equipment                                  6,826            -
Other assets                               424,478            -
                                        ----------   ----------
  Total Assets                          $8,115,688  $14,810,722

LIABILITIES AND NET ASSETS

Liabilities:
Accounts payable/accrued liabilities    $1,703,933            -
Notes payable                              216,966            -
D.I.P. Loan                              1,000,000            -
Benefits payable                            70,498            -
Deferred revenue                            73,690            -
Annuities payable                          186,527            -
Other liabilities                           68,914            -
Payroll-related liabilities:
  Payroll taxes                             13,600            -
  General vacation accrual account           2,097            -
  Tax sheltered annuity                          -            -
  Accrued leave                            226,471            -
Insurance:
  Long term disability                       1,043            -
  Insurance deposits payables               37,060            -
  Insurance reserves expense                69,611            -
  Indemnity insurance reserves                 261            -
  Medical/Dental payroll deduction          58,413            -
CBNA building loan                               -            -
                                        ----------   ----------
  Total Liabilities                      3,729,090            -
                                        ----------   ----------
Total net assets                         4,386,598   14,810,722
                                        ----------   ----------
  Total Liabilities and Net Assets      $8,115,688  $14,810,722
                                        ==========   ==========

              Catholic Bishop of Northern Alaska
                    Statement of Activities
              For the month ending July 31, 2009

                                             CBNA      Held for
                                             Total       Others
Support and revenue:                         -----     --------
  Parish assessments                       $12,630            -
  Tuition, net of tuition assistance        46,255            -
  Curricular income                          2,347            -
  Donations                                406,653            -
  Investment income                        600,528      $99,729
  Other income                              31,637        3,045
  Temporarily restricted gifts              43,437            -
                                        ----------   ----------
  Total support and revenue              1,143,490      102,774

Expenses:
  Operating expenses                        71,497            -
  Supplies                                   9,809            -
  Repair & Maintenance                       3,012            -
  Utilities                                 12,522            -
  Insurance                                103,960            -
  Staff Expenses:
     Salaries & Wages                      222,950            -
     Payroll Taxes                          12,127            -
     Employee Benefits                      75,136            -
  Curricular Expenses                          547            -
  Recruiting, advertising and PRs            1,079            -
  Travel Expenses                            3,588            -
  Student related expenses                       -            -
  Contributions                                  -            -
  Professional and technical fees            1,800            -
  Investment services                        3,696         $418
  Subsidies                                 25,667            -
  Rental/Lease Expense                      75,812            -
  Assessments                                  894            -
  Fund Raising Expense                      11,025            -
  Radio Programming Expense                  6,670            -
  Radio Technical Dept. Expenses            10,160            -
  Miscellaneous Expense                     88,230            -
                                        ----------   ----------
  Total General                            740,192          418

  Funds released from restricted funds           -            -
  Net change in designated funds                 -            -
                                        ----------   ----------
  Total Expenses                           740,192          418
                                        ----------   ----------
Increase (decrease) in net assets          403,298      102,355
                                        ----------   ----------
Re-organization costs                       98,766            -
Increase (decrease) in net assets       ----------   ----------
after Re-org costs                         304,531      102,355

Net assets:
  Beginning of month                     4,082,066   14,708,366
                                        ----------   ----------
  End of month                          $4,386,598  $14,810,722
                                        ==========   ==========

              Catholic Bishop of Northern Alaska
                Cash Receipts and Disbursements
              For the month ending July 31, 2009

                                             CBNA      Held for
                                             Total       Others
                                             -----     --------
Beginning balance - February 2008         $433,719      $31,975

Total receipts - prior gen.
  account reports                       19,751,069    2,184,207
Less total disbursements                19,481,894    2,079,677
                                        ----------   ----------
Beginning balance - April 30, 2009         702,894      136,504

Receipts during current period:
  Transfers between internal accounts       66,105            -
  Funds received by CBNA from KNOM          56,047            -
  Funds received by Catholic Schools           618            -
  Funds collected from others               81,323       81,323
  Custodial funds                            2,115        2,115
  Accounts receivable                       59,238            -
  Restricted funds and endowment gifts      43,532            -
  Donations                                398,787            -
  Interest & dividends                       1,323            -
  Payment refund/return                        205            -
  Programs                                   1,325            -
  Weather service income                       150            -
  Other income/fees                            818            -
  Miscellaneous                              1,836            -
  NSSP's CTNA transfer to CBNA              17,773            -
  Sale of merchandise                        3,567            -
                                        ----------   ----------
  Total receipts this period               734,768       83,439
                                        ----------   ----------
Balance                                  1,437,662      219,944

Less total disbursements:
  Transfers between internal accounts       66,105            -
  Transfers from KNOM to CBNA for payroll   56,047            -
  Funds disbursed for others                53,835       53,835
  Custodial funds                            4,950        4,950
  Co-curricular expense                        260            -
  Curricular expense                            83            -
  Programming - News service                11,201            -
  Mission & program support                  1,636            -
  Wages & salaries                         215,367            -
  Employee benefits                          2,400            -
  Staff development                          7,145            -
  Furniture, fixtures & equipments           3,605            -
  Supplies: maintenance/repairs              3,411            -
  Supplies: school                           1,288            -
  Supplies: office                          12,059            -
  Scholarships, donations, financial aid       100            -
  Maintenance/repairs                        7,077            -
  Rent                                      49,474            -
  Fundraising                                  499            -
  Telephone/Internet                         3,020            -
  Utilities                                 26,150            -
  Dues/Fees                                  1,291            -
  Refunds                                    1,763            -
  Travel                                    17,815            -
  Printing & copying                        38,035            -
  Postage                                   23,199            -
  Liability insurance                        3,936            -
  Education expenses                           487            -
  Taxes                                     91,202            -
  NSF's                                        130            -
  Bank fees and charges                      1,706            -
  Interest expense                           2,000            -
  Music license fee                            256            -
  List rental and copy leases                4,335            -
  Annuities                                  2,042            -
  Professional fees                         16,725            -
  Miscellaneous                                668            -
  Supplies: food                             6,584            -
  Advertising                                1,211            -
  Mass stipends                                325            -
  Subsidies                                 16,667            -
  Supplies: religious                          184            -
  Bowder transfer to gaming account             30            -
                                        ----------   ----------
  Total disbursements this period          756,323       58,785
                                        ----------   ----------
Ending balance - July 31, 2009            $681,339     $161,158
                                        ==========   ==========

                    About Diocese of Fairbanks

The Roman Catholic Diocese of Fairbanks in Alaska, aka Catholic
Bishop of Northern Alaska, aka Catholic Diocese of Fairbanks, aka
The Diocese of Fairbanks, aka CBNA -- http://www.cbna.info/--
filed for Chapter 11 bankruptcy on March 1, 2008 (Bankr. D. Alaska
Case No. 08-00110).  Susan G. Boswell, Esq., at Quarles & Brady
LLP represents the Debtor in its restructuring efforts.  Michael
R. Mills, Esq., of Dorsey & Whitney LLP serves as the Debtor's
local counsel and Cook, Schuhmann & Groseclose Inc. as its special
counsel.  Judge Donald MacDonald, IV, of the United States
Bankruptcy Court for the District of Alaska presides over
Fairbanks' Chapter 11 case.  The Debtor's schedules show total
assets of $13,316,864 and total liabilities of $1,838,719.

The church's plans to file its bankruptcy plan and disclosure
statement on July 15, 2008.  Its exclusive plan filing period
expires on January 15, 2009.  (Catholic Church Bankruptcy News;
Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


CHEMTURA CORP: Posts $12 Million Net Loss in September 2009
-----------------------------------------------------------
On October 15, 2009, Chemtura Corporation and its affiliated
debtors filed with the U.S. Bankruptcy Court for the Southern
District of New York their monthly operating Report for the period
September 1, 2009, through September 30, 2009.

The Debtors posted a net loss of $12 million on net sales of
$171 million for the period.

Reorganization items, net amounted to $9 million in September
2009.  These primarily consist of professional fees and other
costs associated with the Chapter 11 proceedings and cost saving
initiatives for which Court approval has been obtained or
requested.  These initiatives include the closure of a
manufacturing plant in the U.S., the consolidation of warehouses
related to the Company's Consumer Performance Products business,
the reduction of leased space at two of its U.S. office
facilities, and the rejection of various unfavorable leases and
contracts.  As a result of these initiatives, the Company recorded
pre-tax charges of $3 million to reorganization items, net,
$2 million to cost of goods sold and $1 million to depreciation
and amortization on the Debtors' condensed combined statement of
operations.  Interest expense was $7 million.

At September 30, 2009, the Debtors had $4.129 billion in total
assets, $3.801 billion in total liabilities, and $328 million in
total stockholders' equity.

The Debtor had cash and cash equivalents of $77 million at the end
of September 2009, compared with cash and cash equivalents of
$70 million at the beginning of the period.

A full-text copy of the September 2009 monthly operating report is
available at no charge at http://researcharchives.com/t/s?473f

                      About Chemtura Corp.

Based in Middlebury, Connecticut, Chemtura Corporation (CEM) --
http://www.chemtura.com/-- with 2008 sales of $3.5 billion, is a
global manufacturer and marketer of specialty chemicals, crop
protection products, and pool, spa and home care products.

Chemtura Corporation and 26 of its U.S. affiliates filed voluntary
petitions for relief under Chapter 11 on March 18, 2009 (Bankr.
S.D.N.Y. Case No. 09-11233).  M. Natasha Labovitz, Esq., at
Kirkland & Ellis LLP, in New York, serves as bankruptcy counsel.
Wolfblock LLP serves as the Debtors' special counsel.  The
Debtors' auditors and accountant are KPMG LLP; their investment
bankers are Lazard Freres & Co.; their strategic communications
advisors are Joele Frank, Wilkinson Brimmer Katcher; their
business advisors are Alvarez & Marsal LLC and Ray Dombrowski
serves as their chief restructuring officer; and their claims and
noticing agent is Kurtzman Carson Consultants LLC.

As of December 31, 2008, the Debtors had total assets of
$3.06 billion and total debts of $1.02 billion.

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


CIRCUIT CITY: Records $2.3 Mil. Net Loss for August
---------------------------------------------------
                Circuit City Stores, Inc., et al.
                         Balance Sheet
                     As of August 31, 2009

                             ASSETS

Current Assets
Cash and cash equivalents                         $35,507,000
Restricted cash                                    17,073,000
Cash held by Bank of America                      246,942,000
Short-term investments                                972,000
Accounts receivable, net                          451,709,000
Income tax receivable                              75,174,000
Prepaid expenses and other current assets           6,453,000
Intercompany receivables and investments           85,035,000
   in subsidiaries
                                                --------------
Total Current Assets                               918,865,000

Property and Equipment                              31,553,000
Accumulated depreciation                           (14,615,000)
                                                --------------
Net Property and Equipment                         16,938,000

Other Assets                                        11,536,000
                                                --------------
TOTAL ASSETS                                      $947,339,000
                                                ==============

              LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities
Merchandise payable                              $209,555,000
Expenses payable                                   18,732,000
Accrued expenses and other current                 33,558,000
   liabilities
Accrued compensation                                        0
Intercompany payables                                 607,000
Accrued income taxes                                  411,000
                                                --------------
Total Current Liabilities                          262,863,000

Deferred income taxes                                7,084,000
Other Liabilities                                            0
                                                --------------
Liabilities Not Subject to Compromise              269,947,000

Liabilities Subject to Compromise                1,419,352,000
                                                --------------
Total Liabilities                                1,689,299,000

Stockholders' Equity
Common stock                                      435,612,000
Additional paid-in capital                        304,915,000
Retained deficit                               (1,454,828,000)
Accumulated other comprehensive income            (27,659,000)
                                                --------------
Total Stockholders' Equity                        (741,960,000)
                                                --------------
Total Liabilities & Shareholders' Deficit         $947,339,000
                                                ==============

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

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

Selling, general and administrative expenses         1,497,000
(net gain)
Asset impairment charges                                     0
                                                --------------
Operating loss                                      (1,497,000)

Interest income                                              0
Interest expense                                             0
                                                --------------
Loss before reorganization items, GAAP              (1,497,000)
reversals and income taxes

Net loss from reorganization items                    (809,000)
Net gain from GAAP reversals                                 0
Income tax benefit                                      (7,000)
                                                --------------
NET LOSS                                           ($2,313,000)
                                                ==============

During August 2009, the Company did not record a full tax
provision.

                        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.

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


COLONIAL BANCGROUP: Paid $290,000 to Professionals in September
---------------------------------------------------------------
BankruptcyData reports that Colonial BancGroup filed with the
Bankruptcy Court a monthly operating report for September 2009.
In the report, the Company stated that it is "still without access
to all its books and records which are controlled by the
FDIC/BB&T.  The Debtor continues to request return of its records
from the FDIC and will be able to update, as necessary, these
financial statements upon access to its own records."  The Company
reports that it paid $290,000 in professional fees during the
period.

                    About The Colonial BancGroup

Headquartered in Montgomery, Alabama, The Colonial BancGroup, Inc.
(NYSE: CNB) provides diversified financial services, including
retail and commercial banking, wealth management services,
mortgage banking and insurance products.  The BancGroup derives
substantially all of its income from Colonial Bank, N.A (Colonial
Bank) its banking subsidiary.  Colonial bank --
http://www.colonialbank.com/-- operates 354 branches in Florida,
Alabama, Georgia, Nevada and Texas with over $26 billion in
assets.

On August 14, 2009, Colonial BancGroup's banking unit Colonial
Bank, Montgomery, AL, was closed by the Alabama State Banking
Department and the Federal Deposit Insurance Corporation was named
receiver.  The FDIC sold most of the assets to Branch Banking and
Trust, Winston-Salem, North Carolina.  BB&T acquired $22 billion
in assets and assumed $20 billion in deposits of the Bank.

Colonial BancGroup filed for Chapter 11 bankruptcy protection on
August 25, 2009 (Bankr. M.D. Ala. Case No. 09-32303).  W. Clark
Watson, Esq., at Balch & Bingham LLP and Rufus T. Dorsey IV,
Esq., at Parker Hudson Rainer & Dobbs LLP assist the Company in
its restructuring efforts.  The Company listed $45,000,000 in
assets and $380,000,000 in debts in its bankruptcy filing.


COOPER-STANDARD: CSA FHS Records $3.57 Mil. Income for August
-------------------------------------------------------------
              Cooper-Standard Automotive FHS Inc.
                    Unaudited Balance Sheet
                     As of August 31, 2009

ASSETS
Current assets:
Cash and cash equivalents                           $177,587
Account receivable, net                           21,194,679
Inventories, net                                  10,430,883
Prepaid expenses                                     751,962
Inter-company receivable                          70,049,915
                                                -------------
Total current assets                             102,605,026

Property, plant, and equipment, net                40,708,266
Goodwill                                           16,779,611
Intangibles, net                                      666,838
Inter-company investments                           2,405,255
Other assets                                            9,042
                                                -------------
Total assets                                     $163,174,038
                                                =============

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Liabilities not subject to compromise:
Current liabilities:
Accounts payable                                  $3,875,466
Payroll liabilities                                  714,218
Accrued liabilities                                1,279,037
                                                -------------
Total current liabilities                          5,868,721

Deferred tax liabilities                            5,853,239
Other long-term liabilities                           211,176
Liabilities subject to compromise                   7,543,657
                                                -------------
Total liabilities                                 19,476,793

Inter-company paid-in capital                     120,523,333
Retained earnings                                  23,154,641
Accumulated other comprehensive income (loss)          19,271
                                                -------------
Total stockholders' equity (deficit)              143,697,245
                                                -------------
Total liabilities and equity (deficit)           $163,174,038
                                                =============

              Cooper-Standard Automotive FHS Inc.
                  Unaudited Income Statement
              For the Period Ended August 31, 2009

Sales                                             $15,310,257
Cost of products sold                              10,580,950
                                                -------------
Gross profit                                        4,729,307

Selling administration, & engineering expenses        988,234
Amortization of intangibles                             6,585
Restructuring                                           9,519
                                                -------------
Operating profit (loss)                             3,724,969

Other income (expense)                               (152,260)
                                                -------------
Income (loss) before income taxes                   3,572,709

Provision for income tax (benefit)                          -
                                                -------------
Net income (loss)                                  $3,572,709
                                                =============

CS Automotive FHS also reported total receipts of $3,440,390 and
total disbursements of -$3,280,550.  It reported $17,747 in cash
as of August 3, 2009, and $177,587 as of August 31, 2009.

A full-text copy of CS Automotive FHS' August 2009 operating
report is available for free at:

          http://bankrupt.com/misc/CooperAugMOR_CSAFHS.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: CSA FSMH Has No Income for August
--------------------------------------------------
Cooper-Standard Automotive Fluid Systems Mexico Holding LLC filed
in Court its monthly operating report for the period ending
August 31, 2009.

CSA Fluid Systems disclosed that it had no assets and liabilities
as well as income and expense during August 2009.  It also
reported that it had no cash receipts or disbursements during the
reporting period.

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: CSA Inc. Records $20.7 Mil. Loss for August
------------------------------------------------------------
                 Cooper-Standard Automotive Inc.
                    Unaudited Balance Sheet
                     As of August 31, 2009

ASSETS
Cash and cash equivalents                        $45,710,410
Account receivable, net                           76,056,720
Inventories, net                                  26,803,575
Prepaid expenses                                   5,801,527
Other                                             13,652,162
                                                -------------
Total current assets                             168,024,394

Property, plant, and equipment, net               93,502,855
Goodwill                                          70,948,725
Intangibles, net                                   1,153,340
Inter-company investments                        346,470,881
Long-term inter-company receivable               205,239,106
Other assets                                      14,657,529
                                                -------------
Total assets                                    $899,996,830
                                                =============

Liabilities and Stockholders' Equity (Deficit)
Liabilities not subject to compromise:
Current liabilities:
Debt Payable within One Year                      35,046,768
Accounts payable                                  21,407,429
Payroll liabilities                               13,627,493
Accrued liabilities                                7,068,787
Inter-company payable                            624,941,251
                                                -------------
Total current liabilities                        702,091,728

Long-term debt                                     3,406,726
Pension benefits                                  75,862,151
Postretirement benefits other than pensions       57,365,959
Deferred tax liabilities                           1,332,723
Other long-term liabilities                       10,306,669
Liabilities subject to compromise              1,093,664,608
                                                -------------
Total liabilities                              1,944,030,564

Common stock                                              35
Inter-company common stock                       (68,156,342)
Additional paid-in capital                           278,369
Inter-company paid-in capital                   (280,376,682)
Accumulated deficit                             (579,960,086)
Accumulated other comprehensive income (loss)   (115,819,028)
                                                -------------
Total stockholders' equity (deficit)          (1,044,033,734)
                                                -------------
Total liabilities and equity (deficit)          $899,996,830
                                                =============

                Cooper-Standard Automotive Inc.
                  Unaudited Income Statement
              For the Period Ended August 31, 2009

Sales                                             $37,542,727
Cost of products sold                              29,965,112
                                                -------------
Gross profit                                        7,577,615

Selling, administration, & engineering expenses     6,655,145
Amortization of intangibles                            28,833
Restructuring                                         (19,324)
                                                -------------
Operating profit (loss)                               912,961

Reorganization Items, net                          (2,117,827)
Interest income (expense)                            (830,120)
Royalty income (loss)                                 409,238
Other income (expense)                               (508,562)
                                                -------------
Income (loss) before income taxes                  (2,134,310)
Provision for income tax (benefit)                 18,602,626
                                                -------------
Net income (loss)                                ($20,736,936)
                                                =============

CS Automotive Inc. also reported total receipts of $78,181,845
and total disbursements of negative $47,811,431.  It reported
$15,339,996 in cash as of August 3, 2009, and $45,710,410 as of
August 31, 2009.

A full-text copy of CS Automotive Inc.'s August 2009 operating
report is available for free at:

          http://bankrupt.com/misc/CooperAugMOR_CSAInc.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: CSA LLC Records $548,766 Income for August
-----------------------------------------------------------
                       CS Automotive LLC
                    Unaudited Balance Sheet
                     As of August 31, 2009

ASSETS
Current assets:
Cash and cash equivalents                            $13,111
Inter-company receivable                           1,244,306
                                                -------------
Total current asset                                1,257,417

Long-term inter-company receivable                98,271,951
                                                -------------
Total assets                                     $99,529,368
                                                =============

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Inter-company paid-in capital                     91,902,600
Retained earnings                                    885,836
Accumulated other comprehensive income (loss)      6,740,932
                                                -------------
Total stockholders' equity (deficit)             $99,529,368
                                                =============

                       CS Automotive LLC
                   Unaudited Income Statement
              For the Period Ended August 31, 2009

Interest income (expense)                            $548,822
Other income (expense)                                    (56)
                                                -------------
Income (loss) before income taxes                    $548,766
Provision for income tax (benefit)                          -
                                                -------------
Net income (loss)                                    $548,766
                                                =============

CS Automotive also reported $13,111 in cash as of August 3 and
August 31, 2009.

A full-text copy of CS Automotive's August 2009 operating report
is available for free at:

  http://bankrupt.com/misc/CooperAugMORCSALLC.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: CSA NC Records $5,000 Income for August
--------------------------------------------------------
             Cooper-Standard Automotive NC L.L.C.
                    Unaudited Balance Sheet
                     As of August 31, 2009

ASSETS
Current Assets:
Inter-company receivable                              $98,100
                                                -------------
Total assets                                          $98,100
                                                =============

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Retained earnings                                      98,100
                                                -------------
Total liabilities and equity (deficit)                $98,100
                                                =============

              Cooper-Standard Automotive NC L.L.C.
                  Unaudited Income Statement
              For the Period Ended August 31, 2009

Cost of products sold                                 ($5,009)
                                                -------------
Income (loss) before income taxes                       5,009

Provision for income tax (benefit)                          -
                                                -------------
Net income (loss)                                      $5,009
                                                =============

CS Automotive NC reported that it had no cash receipts and
disbursements during August 2009.

A full-text copy of CS Automotive NC's August 2009 operating
report is available for free at:

           http://bankrupt.com/misc/CooperAugMOR_CSANC.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: CSA OH Has $3,233 Cash at August's End
-------------------------------------------------------
              Cooper-Standard Automotive OH, LLC
                    Unaudited Balance Sheet
                     As of August 31, 2009

ASSETS
Current assets:
Cash and cash equivalents                             $3,233
Account receivable, net                           23,098,664
Inventories, net                                   5,299,481
Prepaid expenses                                     679,742
Inter-company receivable                         489,873,416
                                                -------------
Total current assets                             518,954,536

Property, plant, and equipment, net               43,579,394
Other assets                                         123,564
                                                -------------
Total assets                                    $562,657,494
                                                =============

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Liabilities not subject to compromise:
Current liabilities:
Accounts payable                                   2,737,109
Payroll liabilities                                2,127,195
Accrued liabilities                                  328,028
                                                -------------
Total current liabilities                          5,192,332
Other long-term liabilities                          132,055
Liabilities subject to compromise                  4,061,478
                                                -------------
Total liabilities                                  9,355,865

Inter-company paid-in capital                     18,336,000
Retained earnings                                534,965,629
                                                -------------
Total stockholders' equity (deficit)             553,301,629
                                                -------------
Total liabilities and equity (deficit)          $562,657,494
                                                =============

               Cooper-Standard Automotive OH, LLC
                   Unaudited Income Statement
              For the Period Ended August 31, 2009

Sales                                             $14,866,239
Cost of products sold                              11,861,823
                                                -------------
Income (loss) before income taxes                   3,004,416
Provision for income tax (benefit)                          -
                                                -------------
Net income (loss)                                  $3,004,416
                                                =============

CS Automotive OH also reported $3,233 in cash as of August 3 and
31, 2009.  A full-text copy of CS Automotive OH's August 2009
operating report is available for free at:

            http://bankrupt.com/misc/CooperAugMOR_CSAOH.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: CSA Services Has $35,109 Income for August
-----------------------------------------------------------
                       CSA Services, Inc.
                     Unaudited Balance Sheet
                      As of August 31, 2009

ASSETS
Current assets:
Account receivable, net                              $62,337
Inter-company receivable                             676,762
                                                -------------
Total current assets                                 739,099
                                                -------------
Total assets                                        $739,099
                                                =============

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Liabilities not subject to compromise:
Current liabilities:
Accounts payable                                       1,731
Payroll liabilities                                   90,459
Accrued liabilities                                        1
                                                -------------
Total current liabilities                             92,191

Inter-company common stock                               100
Retained earnings                                    646,808
                                                -------------
Total stockholders' equity (deficit)                 646,908
                                                -------------
Total liabilities and equity (deficit)              $739,099
                                                =============

                      CSA Services, Inc.
                   Unaudited Income Statement
              For the Period Ended August 31, 2009

Selling, administration, & engineering expenses      ($35,109)
                                                -------------
Income (loss) before income taxes                      35,109
Provision for income tax (benefit)                          -
                                                -------------
Net income (loss)                                     $35,109
                                                =============

CSA Services also reported that it had no cash receipts or
disbursements during August 2009.  A full-text copy of CSA
Services' August 2009 operating report is available for free at:

       http://bankrupt.com/misc/CooperAugMOR_CSAServices.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: Holdings Operating Report for August
-----------------------------------------------------
                 Cooper-Standard Holdings Inc.
                    Unaudited Balance Sheet
                     As of August 31, 2009

ASSETS
Current assets:
Inter-company receivable                         $72,601,643
                                                -------------
Total current assets                              72,601,643

Inter-company investments                       (339,444,139)
                                                -------------
Total assets                                   ($266,842,496)
                                                =============

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Liabilities subject to compromise                 68,982,721
                                                -------------
Total liabilities                                 68,982,721

Common stock                                          34,791
Additional paid-in capital                       352,785,209
Accumulated deficit                             (688,645,217)
                                                -------------
Total stockholders' equity (deficit)            (335,825,217)
                                                -------------
Total liabilities and equity (deficit)         ($266,842,496)
                                                =============

CS Holdings reported that it had no income or expense as well as
cash receipts and disbursements during August 2009.  A full-text
copy of CS Holdings' August 2009 operating report is available
for free at:

           http://bankrupt.com/misc/CooperAugMORCSHI.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: N. American Has No Income for August
-----------------------------------------------------
              North American Rubber, Incorporated
                     Unaudited Balance Sheet
                      As of August 31, 2009


ASSETS
Current assets:
Inter-company receivable                          $1,009,781
                                                -------------
Total current assets                               1,009,781
                                                -------------
Total assets                                      $1,009,781
                                                =============

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Intercompany common stock                          5,470,526
Intercompany paid-in capital                       3,242,525
Accumulated deficit                               (7,703,270)
                                                -------------
Total stockholders' equity (deficit)              $1,009,781
                                                =============

North American Rubber reported that it had no income or expense
as well as cash receipts and disbursements during August 2009.  A
full-text copy of North American Rubber's August 2009 operating
report is available for free at:

           http://bankrupt.com/misc/CooperAugMOR_NARI.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: NISCO Has $350,003 Income for August
-----------------------------------------------------
                     NISCO Holding Company
                    Unaudited Balance Sheet
                     As of August 31, 2009
ASSETS
Current Assets:
Intercompany receivable                          $13,417,935
                                                -------------
Total current assets                              13,417,935
Other assets                                      11,389,456
                                                -------------
Total assets                                     $24,807,391
                                                =============

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Inter-company common stock                        10,000,000
Retained earnings                                 14,807,391
                                                -------------
Total stockholders' equity (deficit)             $24,807,391
                                                =============

                     NISCO Holding Company
                   Unaudited Income Statement
              For the Period Ended August 31, 2009

Equity earnings                                      $350,003
                                                -------------
Income (loss) before income taxes                     350,003
Provision for income tax (benefit)                          -
                                                -------------
Net income (loss)                                    $350,003
                                                =============

NISCO Holding also reported that it had no cash receipts or
disbursements during August 2009.  A full-text copy of NISCO
Holding's August 2009 operating report is available for free at:

          http://bankrupt.com/misc/CooperAugMOR_NISCO.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: StanTech Has No Income for August
--------------------------------------------------
                         StanTech Inc.
                    Unaudited Balance Sheet
                     As of August 31, 2009
ASSETS
Total assets                                                 -

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Liabilities not subject to compromise:
Current liabilities:
Intercompany payable                              $2,583,965
                                                -------------
Total current liabilities                          2,583,965

Inter-company common stock                               100
Inter-company paid-in capital                          9,900
Accumulated deficit                               (2,593,965)
                                                -------------
Total stockholders' equity (deficit)               (2,583,965)
                                                -------------
Total liabilities and equity (deficit)                      -
                                                =============

StanTech reported that it had no income or expense as well as
cash receipts and disbursements during August 2009.  A full-text
copy of StanTech's August 2009 operating report is available for
free at http://bankrupt.com/misc/CooperAugMOR_StanTech.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: Sterling Has No Income for August
--------------------------------------------------
                  Sterling Investments Company
                    Unaudited Balance Sheet
                     As of August 31, 2009

ASSETS
Current Assets:
Cash and cash equivalents                                $756
                                                -------------
Total assets                                             $756
                                                =============

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Liabilities not subject to compromise:
Current liabilities:
Intercompany payable                                     935
                                                -------------
Total current liabilities                                935

Accumulated deficit                                     (179)
                                                -------------
Total stockholders' equity (deficit)                    (179)
                                                -------------
Total liabilities and equity (deficit)                  $756
                                                =============

Sterling Investments reported that it had no income or expense
during August 2009.  It also reported $756 in cash as of August 3
and 31, 2009.  A full-text copy of Sterling Investments' August
2009 operating report is available for free at:

         http://bankrupt.com/misc/CooperAugMOR_Sterling.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


COOPER-STANDARD: Westborn Has No Income for August
--------------------------------------------------
                  Westborn Service Center, Inc.
                    Unaudited Balance Sheet
                     As of August 31, 2009
ASSETS
Current Assets:
Intercompany receivable                           $3,057,450
                                                -------------
Total current assets                               3,057,450
                                                -------------
Total assets                                      $3,057,450
                                                =============

LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
Inter-company common stock                               250
Inter-company paid-in capital                          9,750
Retained earnings                                  3,047,450
                                                -------------
Total stockholders' equity (deficit)              $3,057,450
                                                =============

Westborn Service reported that it had no income or expense as
well as cash receipts and disbursements during August 2009.  A
full-text copy of Westborn Service's August 2009 operating report
is available for free at:

         http://bankrupt.com/misc/CooperAugMOR_Westborn.pdf

                       About Cooper-Standard

Cooper-Standard Automotive Inc. -- http://www.cooperstandard.com/
-- headquartered in Novi, Michigan, is a leading global automotive
supplier specializing in the manufacture and marketing of systems
and components for the automotive industry.  Products include body
sealing systems, fluid handling systems and NVH control systems.
The Company is one of the leading suppliers of chassis products in
North America, with about 14% of market share.  The Company's main
custoemrs include Ford Motor Company, General Motors, Chrysler,
Audi, Volkswagen, BMW, Fiat and Honda, among other automakers.
Cooper-Standard Automotive employs approximately 16,000 people
globally with more than 70 facilities throughout the world.

Cooper-Standard is a privately held portfolio company of The
Cypress Group and Goldman Sachs Capital Partners Funds.

Cooper-Standard Holdings Inc., together with affiliates, filed for
Chapter 11 on August 4, 2009 (Bankr. D. Del. Case No. 09-12743).
Attorneys at Fried, Frank, Harris, Shriver & Jacobson LLP and
Richards, Layton & Finger, P.A., will serve as bankruptcy counsel
to the Debtors.  Lazard Freres & Co. is serving as investment
banker while Alvarez & Marsal is financial advisor.  Kurtzman
Carson Consultants LLC is notice, claims and solicitation agent.
In its bankruptcy petition, the Company said that assets on a
consolidated basis total $1,733,017,000 while debts total
$1,785,039,000 as of March 31, 2009.

The Company's Canadian subsidiary, Cooper-Standard Automotive
Canada Limited, also sought relief under the Companies' Creditors
Arrangement Act in the Ontario Superior Court of Justice in
Toronto, Ontario, Canada.

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


CYNERGY DATA: Reports Loss Month Before Sale Approval
-----------------------------------------------------
According to Bill Rochelle at Bloomberg News, Cynergy Data LLC
reported a $2.3 million net loss in September on $12.9 million
revenue.  Restructuring costs in the month were $1.9 million.

As reported by the TCR on Oct. 13, 2009, U.S. Bankruptcy Judge
Kevin Gross has approved the sale of substantially all assets of
Cynergy Data LLC to private equity firm ComVest Group for
about $81 million.

ComVest was already under contract to buy Cynergy absent higher
and better bids.  ComVest will pay $81 million, including
$14 million of subordinated debt, under the terms of the
agreement.

                        About Cynergy Data

Launched in 1995, Cynergy Data is a merchant credit card
processing service provider that gives business owners excellent
customer support and unparalleled merchant services.  The company
emphasizes honest, service-oriented business practices and
customer-friendly products and services.  During the past 14
years, Cynergy Data has rapidly expanded from a two-person
operation to one that employs over 130 service-oriented team
members.  Headquartered in New York City, Cynergy Data manages a
portfolio of nearly 80,000 merchants processing in excess of $10
billion annually.

The Company and two affiliates -- Cynergy Data Holdings, LLC,
and Cynergy Prosperity Plus, LLC -- filed for Chapter 11 on
September 1, 2009 (Bankr. D. Del. Case No. 09-13038).

The Company's legal advisor is Nixon Peabody LLP; its financial
and restructuring advisor is CM&D Management Services LLC; its
industry expert is Unicorn Partners, LLC; and its investment
bankers are Stifel, Nicolaus & Company and Peter J. Solomon
Company.  Aside from Nixon peabody, Pepper Hamilton LLP has been
hired as bankruptcy and restructuring counsel.  Charles D. Moore
of Conway MacKenzie, Inc., serves as chief restructuring officer.
Kurtzman Carson & Consultants LLC serves as claims and notice
agent.

Cynergy Data said that it had assets of $109,546,132 against debts
of $186,183,032 as of June 30, 2009.

Cynergy Data filed for Chapter 11 to complete the sale of all of
its assets to Cynergy Holdings, LLC, an affiliate of The
ComVest Group, which will serve as stalking horse bidder in an
auction.


DAYTON SUPERIOR: Earns $183,000 in August 28 - October 3 Period
---------------------------------------------------------------
Dayton Superior Corporation has filed a monthly operating report
for the reporting period ended October 2, 2009, with the U.S.
Bankruptcy Court for the District of Delaware.

Dayton Superior had cash of $61,000 at October 2, 2009, compared
to cash of $60,000 at August 28, 2009.  During the period, total
receipts were $68,686,000 while total disbursements were
$68,685,000.

Dayton Superior Corporation reported net income of $183,000 and
income from operations of $3,146,000 on net sales of $28,788,000
for the month ended October 2, 2009.

At October 2, 2009, Dayton Superior had $266,239,000 in total
assets and $423,171,000 in total liabilities.

A full-text copy of Dayton Superior's monthly operating report for
the period ended October 2, 2009, is available at:

     http://bankrupt.com/misc/daytonsuperior.aug28-oct2mor.pdf

                     About Dayton Superior

Headquartered in Dayton, Ohio, Dayton Superior Corporation (Pink
Sheets: DSUPQ) -- http://www.daytonsuperior.com/-- makes and
distributes construction products.  Aztec Concrete Accessories
Inc., Dayton Superior Specialty Chemical Corporation, Dur-O-Wa
Inc., Southern Construction Products Inc., Symons Corporation and
Trevecca Holdings Inc. were merged with the Company December 31,
2004.

The Company filed for Chapter 11 protection on April 19, 2009
(Bankr. D. Del. Case No. 09-11351).  Keith A. Simon, Esq., Jude M.
Gorman, Esq., and Joseph S. Fabiani, Esq., at Latham & Watkins LLP
serve as the Debtors' bankruptcy counsel.  Russell C. Silberglied,
Esq., John H. Knight, Esq., Paul N. Heath, Esq., and Lee E.
Kaufman, Esq., at Richards, Layton & Finger, P.A., serve as
Delaware counsel.  Dayton Superior had $288,709,000 in assets and
$405,867,000 in debts as of February 27, 2009.


DHP HOLDINGS: Posts Net Loss of $691,000 in Month Ended August 29
-----------------------------------------------------------------
DHP Holdings II Corporation filed with the U.S. Bankruptcy Court
for the District of Delaware on October 2, 2009, a monthly
operating report for the filing period August 1, 2009, through
August 29, 2009.

For the month ended August 29, 2009, DHP Holdings reported a net
loss of $691,000 on net revenue of ($6,000).  For the period the
Company incurred $449,000 in professional fees.  Results also
include a gain on liquidation sale of $228,300.

At August 29, 2009, DHP Holdings had $33,234,000 in total
assets, $116,933,000 in total liabilities, and $83,699,000 in
stockholders' deficit.  The Company ended the period with
$2,918,000 in unrestricted cash and equivalents.  Cash and cash
equivalents were $2,822,000 at July 31, 2009.

A full-text copy of the DHP Holdings' monthly operating report for
the month of is available at:

     http://bankrupt.com/misc/dhpholdings.august2009mor.pdf

Headquartered in Bowling Green, Kentucky, DHP Holdings II
Corporation is the parent of DESA Heating, which sells and
distributes heating commercial products in Europe and Mexico under
brand names including ReddyHeater, Comfort Glow and Master
Portable Heaters.  The Company has manufacturing, storage and
distribution facilities in Alabama and California.

DHP Holdings II and six of its affiliates filed for Chapter 11
protection on December 29, 2008 (Bankr. D. Del. Lead Case No.
08-13422).  The Company's international arm, HIG-DHP Barbados, has
not filed for bankruptcy.  HIG-DHP Barbados holds 100% of the
equity of all foreign nondebtor subsidiaries, which manufacture,
distribute and sell commercial and consumer goods in Europe,
Mexico, and Canada.

Laura Davis Jones, Esq., and Timothy P. Cairns, Esq., at
Pachulski, Stang, Ziehl Young & Jones LLP, represent the Debtors
as counsel.  The Debtors proposed AEG Partners as restructuring
consultants, and Craig S. Dean as chief restructuring officer and
Kevin Willis as assistant chief restructuring officer.  The Court
approved Epiq Bankruptcy Solutions LLC as noticing, claims and
balloting agent.  As of November 29, 2008, the Company, along with
its non-debtor subsidiaries and affiliates, had assets of
$132.5 million and liabilities of $133.2 million.


FEDERAL-MOGUL: Global Reports $476.4 Mil. Cash at End of June
-------------------------------------------------------------
              Federal-Mogul Global, Inc., et al.
                    Unaudited Balance Sheet
                      As of June 30, 2009
                         (In millions)

                            Assets

Cash and equivalents                                      $476.4
Accounts receivable                                        588.2
Inventories                                                418.5
Deferred taxes                                             204.3
Prepaid expenses and other current assets                   36.1
                                                        --------
Total current assets                                     1,723.5

Summary of Unpaid Postpetition Debits                       77.0
I/C Loans Receivable (Payable)                             129.6
                                                        --------
Intercompany Balances                                      206.6

Property, plant and equipment                              645.0
Goodwill                                                     7.4
Other intangible assets                                        -
Insurance recoverable                                          -
Other non-current assets                                   223.4
                                                        --------
Total Assets                                            $2,806.0
                                                        ========

              Liabilities and Shareholders' Equity

Short-term debt                                            $29.6
Accounts payable                                           221.0
Accrued compensation                                        41.7
Restructuring and rationalization reserves                  21.8
Current portion of asbestos liability                          -
Interest payable                                             5.9
Other accrued liabilities                                  318.6
                                                        --------
Total current liabilities                                  638.6

Long-term debt                                           2,756.3
Post-employment benefits                                   910.1
Other accrued liabilities                                  655.7
Liabilities subject to compromise                              -

Shareholders' equity:
  Preferred stock                                        1,023.2
  Common stock                                              90.9
  Treasury shares                                          (16.7)
  Additional paid-in capital                             7,827.9
  Accumulated deficit                                  (10,738.2)
  Accumulated other comprehensive income                  (341.9)
  Other                                                        -
                                                        --------
Total Shareholders' Equity                              (2,154.8)
                                                        --------
Total Liabilities and Shareholders' Equity              $2,806.0
                                                        ========

              Federal-Mogul Global, Inc., et al.
               Unaudited Statement of Cash Flows
               For the Month Ended June 30, 2009
                         (In millions)

Cash Provided From (Used By) Operating Activities:
  Net earnings (loss)                                      $40.5

  Adjustments to reconcile net earnings (loss) to net cash:
  Depreciation and amortization                             30.4
  Adjustment of assets held for sale and
     other long-lived assets to fair value                   1.0
  Asbestos charge                                              -
  Summary of unpaid postpetition debits                        -
  Cumulative effect of change in acctg. principle              -
  Change in post-employment benefits                         9.2
  Decrease (increase) in accounts receivable               (23.8)
  Decrease (increase) in inventories                         3.5
  Increase (decrease) in accounts payable                  (25.5)
  Change in other assets & other liabilities               (74.8)
  Change in restructuring charge                            (6.5)
  Refunds (payments) against asbestos liability                -
                                                        --------
Net Cash Provided From (Used By) Operating Activities      (46.0)

Cash Provided From (Used By) Investing Activities:
  Expenditures for property, plant & equipment              (8.3)
  Proceeds from sale of property, plant & equipment            -
  Proceeds from sale of businesses                             -
  Business acquisitions, net of cash acquired                  -
  Other                                                        -
                                                        --------
Net Cash Provided From (Used By) Investing Activities       (8.3)

Cash Provided From (Used By) Financing Activities:
  Increase / (decrease) in debt                             (2.7)
  Sale (repurchase) of accounts receivable
     under securitization                                      -
  Dividends                                                    -
  Other                                                        -
                                                        --------
Net Cash Provided From (Used By) Financing Activities       (2.7)

Increase (Decrease) in Cash and Equivalents                (56.9)

Cash and equivalents at beginning of period                533.3
                                                        --------
Cash and equivalents at end of period                     $476.4
                                                        ========

                      About Federal-Mogul

Federal-Mogul Corporation is a leading global supplier of
powertrain and safety technologies, serving the world's foremost
original equipment manufacturers of automotive, light commercial,
heavy-duty, agricultural, marine, rail, off-road and industrial
vehicles, as well as the worldwide aftermarket.  The Company's
leading technology and innovation, lean manufacturing expertise,
as well as marketing and distribution deliver world-class
products, brands and services with quality excellence at a
competitive cost.  Federal-Mogul is focused on its sustainable
global profitable growth strategy, creating value and satisfaction
for its customers, shareholders and employees.  Federal-Mogul was
founded in Detroit in 1899.  The Company is headquartered in
Southfield, Michigan, and employs nearly 39,000 people in 36
countries.  Visit the company's Web site at
http://www.federalmogul.com/

The Company filed for Chapter 11 protection on October 1, 2001
(Bankr. Del. Case No. 01-10582).  Lawrence J. Nyhan Esq., James F.
Conlan, Esq., and Kevin T. Lantry, Esq., at Sidley Austin Brown &
Wood, and Laura Davis Jones, Esq., at Pachulski, Stang, Ziehl &
Jones, P.C., represent the Debtors in their restructuring efforts.
When the Debtors filed for protection from their creditors, they
listed $10.15 billion in assets and $8.86 billion in liabilities.
Federal-Mogul Corp.'s U.K. affiliate, Turner & Newall, is based at
Dudley Hill, Bradford.  Peter D. Wolfson, Esq., at Sonnenschein
Nath & Rosenthal; and Charlene D. Davis, Esq., Ashley B. Stitzer,
Esq., and Eric M. Sutty, Esq., at The Bayard Firm represent the
Official Committee of Unsecured Creditors.

On March 7, 2003, the Debtors filed their Joint Chapter 11 Plan.
They submitted a Disclosure Statement explaining that plan on
April 21, 2003.  They submitted several amendments and on June 6,
2004, the Bankruptcy Court approved the Third Amended Disclosure
Statement for their Third Amended Plan.  On July 28, 2004, the
District Court approved the Disclosure Statement.  The estimation
hearing began on June 14, 2005.  The Debtors submitted a Fourth
Amended Plan and Disclosure Statement on November 21, 2006, and
the Bankruptcy Court approved that Disclosure Statement on
February 6, 2007.  The Fourth Amended Plan was confirmed by the
Bankruptcy Court on November 8, 2007, and affirmed by the District
Court on November 14.  Federal-Mogul emerged from Chapter 11 on
December 27, 2007.

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

                            *    *    *

As reported by the TCR on June 5, 2009, Standard & Poor's Ratings
Services said it has lowered its corporate credit rating on
Federal-Mogul Corp. to 'B+' from 'BB-'.  S&P also lowered the
ratings on the Company's senior secured debt; the recovery ratings
are unchanged.  The outlook is negative.  "The ratings reflect
Federal-Mogul's weak business risk profile as
a major participant in the highly competitive global auto
industry, and its aggressive financial risk profile," S&P said.


FREMONT GENERAL: Posts $12.6 Million Net Loss in September 2009
---------------------------------------------------------------
Fremont General Corporation filed with the United States Trustee
for the Central District of California, Santa Ana Division on
October 15, 2009, its monthly operating report for the month ended
September 30, 2009.

Fremont General posted a net loss of $12.6 million in September.

At September 30, 2009, the Company had $448.4 million in total
assets, $391.1 million in total liabilities, and $57.3 million in
total equity.  Unrestricted cash was $26.6 million at
September 30, 2009, from $27.3 million at the beginning of the
period.

A full-text copy of Fremont's September report is
available at no charge at http://researcharchives.com/t/s?474b

                     About Fremont General

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.


G-I HOLDINGS: Earns $31.5 Million in Month Ended August 30
----------------------------------------------------------
G-I Holdings, Inc., filed with the United States Trustee for
Region 3 its monthly operating report for the month ended
August 30, 2009.

G-I Holdings reported net income of $31,461,884 for the month
ended August 30, 2009.  Results include equity in income of BMCA
Holdings, Inc., of $31,572,487.

At August 30, 2009, G-I Holdings had $241,675,357 in total assets,
$376,327,573 in total liabilities, and $134,652,216 in
stockholders' deficit.

A full-text copy of G-I Holdings' monthly operating report for the
month ended August 30, 2009, is available at:

      http://bankrupt.com/misc/g-iholdings.august2009mor.pdf

                        About G-I Holdings

Based in Wayne, New Jersey, G-I Holdings, Inc., is a holding
company that indirectly owns Building Materials Corporation of
America, a manufacturer of premium residential and commercial
roofing products.  The Company filed for Chapter 11 protection on
January 5, 2001 (Bankr. D. N.J. Case No. 01-30135).  An affiliate,
ACI, Inc., filed its own voluntary Chapter 11 petition on August
3, 2001.  The cases were consolidated on October 10, 2001.  Martin
J. Bienenstock, Esq., Irena Goldstein, Esq., and Timothy Q.
Karcher, Esq., at Dewey & Leboeuf LLP, represent the Debtors as
counsel.  Dennis J. O'Grady, Esq., and Mark E. Hall, Esq., at
Riker, Danzig, Scherer, Hyland, represent the Debtors as co-
counsel.  Lowenstein Sandler PC represents the Official Committee
of Unsecured Creditors.  Judson Hamlin was appointed by the Court
as the Legal Representative for Present and Future Holders of
Asbestos Related Demands.  Keating, Muething & Klekamp, P.L.L., is
the principal counsel to the Legal Representative of Present and
Future Asbestos-Related Demands.


GOTTSCHALKS INC: Posts $1,910,000 Net Loss in August 2009
---------------------------------------------------------
On October 13, 2009, Gottschalks Inc. filed with the U.S.
Bankruptcy Court for the District of Delaware its monthly
operating report for the period August 2, 2009, to August 29,
2009.

The Debtor ended the period with $14,766,000 cash.  During the
period, the Debtor paid $1,452,348 in professional fees and
reimbursed $59,285 in professional expenses.  Total professional
fees paid to date amount to $6,298,609.  Total professional
expenses reimbursed to date amount to $221,850.

The Company reported a net loss of $1,910,000 on total revenues of
$58,000 for the period.

At August 29, 2009, the Company had $47,607,000 in total assets
and $85,692,000 in total liabilities.

The August report is available at no charge at:

                http://researcharchives.com/t/s?4740

Headquartered in Fresno, California, Gottschalks Inc. (Pink
Sheets: GOTTQ.PK) -- http://www.gottschalks.com/-- is a regional
department store chain, operating 58 department stores and three
specialty apparel stores in six western states.  Gottschalks
offers better to moderate brand-name fashion apparel, cosmetics,
shoes, accessories and home merchandise.

The Company filed for Chapter 11 protection on January 14, 2009
(Bankr. D. Del. Case No. 09-10157).  O'Melveny & Myers LLP
represents the Debtor in its Chapter 11 case.  Lee E. Kaufman,
Esq., and Mark D. Collins, Esq., at Richards, Layton & Finger,
P.A., serves as the Debtors' co-counsel.  The Debtor selected
Kurtzman Carson Consultants LLC as its claims agent.  The U.S.
Trustee for Region 3 appointed seven creditors to serve on an
official committee of unsecured creditors.  When the Debtor filed
for protection from its creditors, it listed $288,438,000 in
total assets and $197,072,000 in total debts.


INTERLAKE MATERIAL: Earns $13,000 in June 29 - August 2 Period
--------------------------------------------------------------
On September 4, 2009, Interlake Material Handling, Inc., filed a
monthly operating report for the period June 29, 2009, to
August 2, 2009, with the U.S. Bankruptcy Court for the District of
Delaware.

Interlake Material reported net income of $13,000 for the period.

At August 2, 2009, Interlake Material had $4,426,027 in total
assets, ($32,845,547) in total liabilities, and $7,698,070 in
total shareholders' equity.

A copy of Interlake Material's operating report for the period
from June 29, 2009, through August 2, 2009, is available at no
cost at http://bankrupt.com/misc/interlake.july2009mor.pdf

Headquartered in Naperville, Illinois, Interlake Material
Handling, Inc. -- http://www.interlake.com/-- makes steel storage
racks in the United States.  The Company, United Fixtures Company,
Inc., UFC Interlake Holding Co., and Conco-Tellus, Inc., filed
for Chapter 11 relief on January 5, 2009, with the U.S. Bankruptcy
Court for the District of Delaware.  On May 30, 2009, J&D Company,
LLC, a wholly owned subsidiary of United Fixtures Company, Inc.,
filed for Chapter 11 protection with the same Court.  The original
Debtors' cases together with J&D's Chapter 11 case are being
jointly administered under Case No. 09-11751.

Winston & Strawn LLP represents the Debtors in their restructuring
efforts.  Young, Conaway, Stargatt & Taylor LLP is the Debtors'
local counsel.  Lake Pointe Partners, LLC, is the Debtors'
financial advisor.  Kurtzman Carson Consultants LLC is the claims
agent for the Debtors.  Lowenstein Sandler PC represents the
official committee of unsecured creditors as counsel.  Stevens &
Lee, P.C., represents the Committee as Delaware counsel.

When the original Debtors filed for protection from their
creditors, they listed between $50 million and $100 million in
assets, and between $100 million and $500 million in debts.  In
its petition, J&D listed between $1 million and $10 million each
in assets and debts.

The original Debtors sold their business for $30 million to
Mecalux SA, Spain's largest maker of warehouse equipment.  The
sale closed on March 9, 2009.


INTERMET CORP: Files Operating Report For Period Ended August 2
---------------------------------------------------------------
Intermet Corp. and its debtor-affiliates filed with the U.S.
Bankruptcy Court for the District of Delaware on September 2,
2009, their monthly operating report for the period June 29, 2009,
through August 2, 2009.

At August 2, 2009, Intermet had total assets of $601.1 million,
total liabilities of $242.1 million, and total shareholders'
equity of $359.0 million.

A full-text copy of Intermet and its debtor-affiliates' report is
available for free at:

        http://bankrupt.com/misc/intermet.july2009mor.pdf

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

In its petition, Intermet Corp. listed assets of $50 million to
$100 million and debts of $100 million to $500 million.

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


JEVIC TRANSPORTATION: Earns $54,238 in June 2009
------------------------------------------------
Jevic Transportation, Inc., filed with the U.S. Bankruptcy Court
for the District of Delaware on September 15, 2009, its monthly
operating report for the month of June 2009.

The company reported net income of $54,238 for the period.
Results include bad debt recoveries of $71,096.

At June 30, 2009, the Company had total assets of $740,036,
total liabilities of $10,206,497, and stockholders' deficit of
$9,466,461.

A full-text copy of the company's monthly operating report for the
month ended June 30, 2009, is available for free at:

   http://bankrupt.com/misc/jevictransportation.june2009mor.pdf

Based in Delanco, New Jersey, Jevic Transportation Inc. --
http://www.jevic.com/-- provides trucking services.  The company
has two units: Jevic Holding Corp. and Creek Road Properties.
Neither of the units have assets nor operations.  The company and
its affiliates filed for Chapter 11 protection on May 20, 2008
(Bankr. D. Del. Case No. 08-11008).  Domenic E. Pacitti, Esq., and
Michael W. Yurkewicz, Esq., at Klehr Harrison Harvey Branzburg &
Ellers, in Wilmington, Delaware, represent Jevic Transportation.
The U.S. Trustee for Region 3 has appointed five creditors to
serve on an Official Committee of Unsecured Creditors.  Robert J.
Feinstein, Esq., Bruce Grohsgal, Esq., and Maria A. Bove, Esq., at
Pachulski Stang Ziehl & Jones LLP, in Wilmington, Delaware,
represent the Official Committee of Unsecured Creditors.

Before filing for bankruptcy, the Debtors initiated an orderly
wind-down process.  As a part of the wind-down process, the
Debtors have ceased substantially all of their business and
terminated approximately 90% of their employees.  The Debtors
continue to manage the wind-down process in attempt to deliver all
of the freight that is in their system and to retrieve their
assets.

When the Debtors filed for protection against their creditors,
they listed assets and debts between $50 million and $100 million.
As reported in the Troubled Company Reporter on January 3, 2009,
The Company reported a net loss of $296,469 on $0 revenues for the
month of September 2008.  At September 30, 2008, the Company had
total assets of $28,934,350, total liabilities of $36,188,467, and
stockholders' deficit of $7,254,117.


LAKE AT LAS: Earns $6,386,067 in September 2009
-----------------------------------------------
Lake at Las Vegas Joint Venture, LLC, reported net income of
$6,386,067 on total revenues of $9,557,016 for the month ended
September 30, 2009.  Total revenues include equity in earnings of
subsidiaries of $9,520,202.

At September 30, 2009, Lake at Las Vegas had total assets of
$612,492,445, total liabilities of $791,953,936, and stockholders'
deficit of $179,461,491.

A full-text copy of the report is available for free at:

      http://bankrupt.com/misc/lakeatlas.september2009mor.pdf

Headquartered in Henderson, Nevada, Lake at Las Vegas Joint
Venture, LLC, and 14 of its debtor-affiliates --
http://www.lakelasvegas.com/-- are owners and developers of
3,592-acre residential and resort destination Lake Las Vegas
Resort in Las Vegas, Nevada.  Centered around a 320-acre man-made
lake, Lake Las Vegas contains more than 9,000 residential units,
and also includes two luxury resort hotels (a Loews and a Ritz-
Carlton), a casino, a specialty retail village shopping area,
marinas, three signature golf courses and related clubhouses, and
other real property.

The Debtors filed separate petitions for Chapter 11 relief on
July 17, 2008 (Bankr. D. Nev. Lead Case No. 08-17814).  When Lake
at Las Vegas Joint Venture, LLC filed for protection from its
creditors, it listed assets of $100 million to $500 million, and
debts of $500 million to $1.0 billion.  Courtney E. Pozmantier,
Esq., Martin R. Barash, Esq., at Klee, Tuchin, Bogdanoff & Stern
LLP, Jason D. Smith, Esq., at Santoro, Driggs, Walch, Kearney,
Holley & Thompson, Jeanette E. McPherson, Esq., Lenard E.
Schwartzer, Esq., at Schwartzer & McPherson Law Firm, represent
the Debtors as counsel.  Kaaran E. Thomas, Esq., and Ryan J.
Works, Esq., at McDonald Carano Wilson LLP, represent the official
committee of unsecured creditors as counsel.


LEHMAN BROTHERS: Cash Rises to $15.7 Billion at September 30
------------------------------------------------------------
Lehman Brothers Holdings Inc. ended September with a $15.7 billion
cash balance, up $950 million during the course of the month.
From the inception of the liquidation in September 2008,
professional fees total $417 million.  The lion's share,
$169 million, has gone to Alvarez & Marsal LLC, the financial
advisers.  Chief bankruptcy counsel Weil Gotshal & Manges LLP
earned $98.5 million so far, the report says.  September's
attorneys' fees for Weil Gotshal were $10.1 million.


                       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 US$2
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 other insolvency
and bankruptcy proceedings undertaken by its affiliates.
(http://bankrupt.com/newsstand/or 215/945-7000)


METALDYNE CORP: Posts $1,563,000 Net Loss in August
---------------------------------------------------
On September 30, 2009, Metaldyne Corporation and its affiliated
debtors filed a monthly operating report for the period August 3,
2009, to August 30, 2009, with the U.S. Bankruptcy Court for the
Southern District of New York.

For the period, Metaldyne Corporation reported a net loss of
$1,563,000 on net sales of $76,076,000.  Reorganization
items, net totaled $1,790,000 for the period.

At August 30, 2009, Metaldyne Corporation had $992,367,000 in
total assets, $154,565,000 in total current liabilities,
$685,361,000 in liabilities subject to compromise, $72,733,000 in
deferred income taxes, $31,789,000 in other long-term liabilities,
$681,000 in minority interest in consolidated subsidiaries, and
$47,238,000 in shareholders' equity.

A full-text copy of Metaldyne Corporation's monthly operating
report for the period from August 3, 2009, to August 30, 2009, is
available for free at:

     http://bankrupt.com/misc/metaldyne.august2009mor.pdf

                      About Metaldyne Corp.

Metaldyne was previously a wholly-owned subsidiary of Asahi Tec, a
Shizuoka, Japan-based chassis and powertrain component supplier in
the passenger car/light truck and medium/heavy truck segments.
Asahi Tec is listed on the Tokyo Stock Exchange.

Metaldyne Corporation and its affiliates filed for Chapter 11
protection on May 27, 2009 (Bankr. S.D.N.Y. Case No. 09-13412).
The filing did not include the company's non-U.S. entities or
operations.  Richard H. Engman, Esq., at Jones Day represents the
Debtors in their restructuring efforts.  Judy A. O'Neill, Esq., at
Foley & Lardner LLP serves as conflicts counsel; Lazard Freres &
Co. LLC and AlixPartners LLP as financial advisors; and BMC Group
Inc. as claims agent.  A committee of Metaldyne creditors is
represented by Mark D. Silverschotz, Esq., and Kurt F. Gwynne,
Esq., at Reed Smith LLP, and the committee tapped Huron Consulting
Services, LLC, as its financial advisor.  For the fiscal year
ended March 29, 2009, the company recorded annual revenues of
approximately US$1.32 billion.  As of March 29, 2009, utilizing
book values, the company had assets of US$977 million and
liabilities of US$927 million.  Judge Glenn approved the sale of
substantially all assets to Carlyle Group earlier this month for
approximately $496.5 million.

Metaldyne is a leading global designer and supplier of metal based
components, assemblies and modules for transportation related
powertrain applications including engine, transmission/transfer
case, driveline, and noise and vibration control products to the
motor vehicle industry.  The new Metaldyne company has
approximately $650 million in revenue with 26 facilities in 12
countries.  For more information go to http://www.metaldyne.com/


MUZAK HOLDINGS: Records $3.6 Million Net Loss in September
----------------------------------------------------------
Bill Rochelle at Bloomberg reported that Muzak Holdings LLC
reported a $3.6 million net loss in September on $18 million net
revenue.  The loss before reorganization items was $2 million.
Since the inception of the reorganization in February, the
cumulative net loss is $30 million on net revenue of
$141.5 million.

Muzak Holdings LLC and its debtor-affiliates will seek approval of
the disclosure statement explaining their proposed Chapter 11 plan
on Oct. 27, 2009.

The Plan will be funded from the proceeds of the exit facility,
which will be used to pay the secured term loan claims in full in
cash on the plan's effective date.  A portion of the facility may
be used to fund the Reorganized Debtors' working capital needs.
As of Aug. 31, 2009, the Debtors had about $40.4 million cash on
hand, which will fund all other cash payments under the plan and
working capital needs.

According to the Disclosure Statement, the Plan reflects a
financial resolution of the Debtors' estates that is supported by
Silver Point Capital Advisors L.P., the Debtors' largest secured
and unsecured creditor, the statutory committee of unsecured
creditors and an ad hoc group of Holders of the Debtors' Senior
Notes.

The Debtors said that they are one step closer to achieving their
ultimate goal -- a confirmed chapter ii plan of reorganization
that memorializes a restructuring that will enable Muzak to
operate efficiently and effectively in a competitive market place.

The Plan contemplates, among other things:

   -- secured lenders under the Prepetition Credit Agreement with
      a principal amount outstanding of $95,537,500 will receive,
      in full and final satisfaction of the Secured Term Loan
      Claims, payment in full in cash with proceeds of the Exit
      Facility;

   -- the holders of the Debtors' $220 million 10% senior notes
      will receive:

      a) new senior notes at $135 million face amount with a 15%
         coupon (8% cash and 7% payment-in-kind), a 4.5-year
         maturity and prepayable at par immediately with no
         change in control or call premium; and

      b) new redeemable PIK preferred stock in an amount
         of $85 million, with dividends accruing at 10% and
         increasing 1% per year (capped at 15%) and a 7-year
         maturity;

   -- the holders of the Debtors' $115 million 9.875% senior
      subordinated notes will receive 100% of the new common
      stock of Reorganized Muzak subject to dilution for up to
      10% on account of a management incentive plan and
      warrants;

   -- the holders of the Debtors $24.2 million 13% senior
      discount notes will receive warrants for 7.5% of the
      outstanding New Common Shares -- excluding management
      shares -- at market value based upon an enterprise value
      to be determined with a term of five years; and

   -- the holders of general unsecured claims shall be paid in
      full in cash within 15 days after the Plan's effective
      date.

Furthermore, the plan offers to pay between 5.8% and 62.4% to
holders of senior subordinated notes claims, and 100% recovery to
the general unsecured creditors.

                       About Muzak Holdings

Headquartered in Fort Mill, South Carolina, Muzak Holdings LLC --
http://www.muzak.com/-- creates a variety of music programming
from a catalog of over 2.6 million songs and produces targeted
custom in-store and on-hold messaging.  Through its national
service and support network, Muzak designs and installs
professional sound systems, digital signage, drive-thru systems,
commercial television and more.  The Company and 14 affiliates
filed for Chapter 11 protection on February 10, 2009 (Bankr. D.
Del. Lead Case No. 09-10422).  Moelis & Company is serving as
financial advisor to the Company.  Kirkland & Ellis LLP is the
Debtors' counsel.  Klehr Harrison Harvey Branzburg & Ellers has
been tapped as local counsel.  Epiq Bankruptcy Solutions LLC
serves as claims and notice agent.  Muzak's petition listed assets
of $324 million against debt of $465 million, including
$101 million owed on a senior secured credit facility,
$220 million in senior notes and $115 million in subordinated
notes.


NORWOOD PROMOTIONAL: Posts Net Loss of $334,224 in August
---------------------------------------------------------
Norwood Promotional Products Holdings, Inc., has filed a monthly
operating report for the month ended August 31, 2009, with the
U.S. Bankruptcy Court for the District of Delaware.

On July 3, 2009, the Company completed the sale of substantially
all of its assets to Bic Graphic USA.  Subsequently, on July 15,
the Debtor's name was officially changed from Norwood Promotional
Products  Holdings, Inc. to NPPI Holdings, Inc.

Norwood Promotional reported a net loss of $334,224 for the month
ended August 31, 2009.

As of August 31, 2009, the Company had $10,256,975 in total
assets, $64,669,656 in total liabilities, and stockholders'
deficit of $54,412,681.

A copy of the Company's monthly operating report for the month of
August 2009 is available at:

         http://bankrupt.com/misc/nppi.august2009mor.pdf

Norwood Promotional Products -- http://www.norwood.com/-- was an
industry leading supplier of imprinted promotional products.  The
Company offered nearly 5,000 products and is a market leader in
several of the industry's major product categories.  Norwood also
offers hundreds of products on 24-Hour service at no extra charge.

Norwood Promotional Products Holdings, Inc., and five affiliates
filed for Chapter 11 on May 5 (Bankr. D. Del. Case No. 09-11547).
Judge Peter Walsh is handling the case.  The Debtors hired
Margaret Whiteman Greecher, Esq., and Pauline K. Morgan, Esq., at
Young, Conaway, Stargatt & Taylor, as counsel.  Kirkland & Ellis
LLP is general counsel and Mackinax Partners LLC is the
restructuring consultant.  Epiq Bankruptcy Solutions, LLC, has
been hired as claims and noticing agent.  The Company said its
assets are $150 million while debt totals $295 million.

Norwood Promotional Products Holdings Inc. changed its formal name
to NPPI Holdings Inc. following the sale of its assets.  Norwood
sold its business, including its name, for $123 million to a unit
of pen and lighter maker Societe Bic SA.


PLIANT CORP: Posts $60.2 Million from January to August 2009
------------------------------------------------------------
Pliant Corporation and its affiliated debtors filed with the U.S.
Bankruptcy Court for the District of Delaware on October 1, 2009,
a monthly operating report for the month ended August 31, 2009.

Pliant Corp. and its debtor-affiliates reported a year to date net
loss of $60.2 million on net sales of $564.5 million.  Operating
loss was $12.7 million.  Interest expense totaled $52.7 million.

At August 31, 2009, the Debtors had $492.8 million in total assets
and $1.078 billion in total liabilities, resulting in a
$586.0 million stockholders' deficit.  The Debtors ended the
period with $27.1 million in cash.  Cash at the beginning of the
year was $25.2 million.

A full-text copy of Pliant's August 2009 monthly operating report
is available for free at:

      http://bankrupt.com/misc/pliantcorp.august2009mor.pdf

                        About Pliant Corp

Headquartered in Schaumburg, Illinois, Pliant Corporation produces
polymer-based films and flexible packaging products for food,
beverage, personal care, medical, agricultural and industrial
applications.  The Company has operations in Australia, New
Zealand, Germany, and Mexico.

Pliant and 10 of its affiliates filed for Chapter 11 protection on
January 3, 2006 (Bankr. D. Del. Lead Case No. 06-10001).  James F.
Conlan, Esq., at Sidley Austin LLP, and Edmon L. Morton, Esq., and
Robert S. Brady, Esq., at Young, Conaway, Stargatt & Taylor,
represented the Debtors in their restructuring efforts.  The
Debtors tapped McMillan Binch Mendelsohn LLP, as Canadian counsel.
As of September 30, 2005, the Company had $604.3 million in total
assets and  $1.19 billion in total debts.  The Debtors emerged
from Chapter 11 on July 19, 2006.

Pliant Corp. and its affiliates again filed for Chapter 11 after
reaching terms of a pre-packaged restructuring plan.  The
voluntary petitions were filed February 11, 2009 (Bank. D. Del.
Case Nos. 09-10443 through 09-10451).  The Hon. Mary F. Walrath
presides over the cases.  Jessica C.K. Boelter, Esq., at Sidley
Austin LLP, in Chicago, Illinois, and Edmon L. Morton, Esq., at
Robert S. Brady, Esq., at Young Conaway Stargatt & Taylor, LLP, in
Wilmington, Delaware, provide bankruptcy counsel to the Debtors.
Epiq Bankruptcy Solutions LLC acts as claims and noticing agent.
The U.S. Trustee for Region 3 appointed five creditors to serve on
an official committee of unsecured creditors.  The Creditors
Committee selected Lowenstein Sandler PC as its counsel.  As of
September 30, 2008, the Debtors had $688.6 million in total assets
and $1.03 billion in total debts.


PRECISION PARTS: Earns $19,888 in Month Ended July 31
-----------------------------------------------------
Precision Parts International Services Corp., et al., filed with
the U.S. Bankruptcy Court for the District of Delaware on
October 15, 2009, a monthly operating report for the month ended
July 31, 2009.

The Debtors reported net income of $19,888 on zero sales for the
month of July 2009.  Cumulative filing to date net loss was
$73.0 million on net sales of $29.7 million.

At July 31, 2009, the Debtors had total assets of $33.6 million
and total liabilities of $203.8 million million.

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

           http://bankrupt.com/misc/ppi.july2009mor.pdf

Headquartered in Rochester Hills, Michigan, Precision Parts
International Services Corp. -- http://www.precisionparts.com/--
sells products to major north American automotive and non-
automotive original equipment manufacturers and Tier 1 and 2
suppliers.  PPI and its units operate six manufacturing facilities
throughout north America, including a facility in Mexico operated
on their behalf by Intermex Manufactura de Chihuahua under a
shelter and logistics agreement.

The Company and eight of its affiliates filed for Chapter 11
protection on December 12, 2008 (Bankr. D. Del. Lead Case No.
08-13289).  Attorneys at Pepper Hamilton LLP are bankruptcy
counsel to the Debtors.  Alvarez & Marsal North America LLC is the
Debtor's financial advisors and Kurtzman Carson Consultants LLC is
the claims, noticing and balloting agent.  When PPI Holdings, Inc.
filed for protection from its creditors, it listed assets of
between $100 million and $500 million, and the same range of debt.


REFCO INC: Refco LLC Holds $49 Mil. Cash at End of August
---------------------------------------------------------
Albert Togut, the Chapter 7 Trustee overseeing the liquidation of
Refco, LLC's estate, filed with the U.S. Bankruptcy Court for the
Southern District of New York a monthly statement of cash
receipts and disbursements for the period from August 1 to 31,
2009.

The Chapter 7 Trustee reported that Refco LLC's beginning balance
in its Money Market account with JPMorgan Chase Bank, N.A.,
totaled $49,026,000, as of August 1.

During the Reporting Period, Refco LLC received $10,000 in
interest income.  No transfers were made, Mr. Togut noted.

Refco LLC held $49,037,000 at the end of the period.

                      Refco, LLC
      Schedule of Cash Receipts and Disbursements
  Through JPMorgan Money Market and Checking Accounts
                August 1 through 31, 2009

Beginning Balance, August 1, 2009                    $49,026,000

RECEIPTS
Interest Income                                           10,000
Sale of Assets                                                 0
Marshalling of Excess Capital                                  0
Man Financial - Excess Capital return                          0
Membership and Clearing Deposits                               0
Other Receivables                                          1,000
                                                   -------------
TOTAL RECEIPTS                                           11,000

TRANSFERS
Money Market Account to checking account                       0
December 2008 cleared checks                                   0
                                                   -------------
TOTAL TRANSFERS                                               0

DISBURSEMENTS
Operating expenses & other disbursements                       0
Executory contract cure payments                               0
Pursuant to payment stipulation                                0
Purchase price escrow deposit                                  0
Expected account escrow fund                                   0
Membership & clearing deposits                                 0
Payment on account of prepetition claims                       0
Other disbursements                                            0

Reorganization Expenses
Attorney fees                                                 0
Trustee bond premium                                          0
Other professional fees                                       0
                                                   -------------
TOTAL DISBURSEMENTS                                          $0
                                                   -------------
Ending Balance, August 31, 2009                      $49,037,000
                                                   =============

                         About Refco Inc.

Headquartered in New York, Refco Inc. -- http://www.refco.com/--
is a diversified financial services organization with operations
in 14 countries and an extensive global institutional and retail
client base.  Refco's worldwide subsidiaries are members of
principal U.S. and international exchanges, and are among the most
active members of futures exchanges in Chicago, New York, London
and Singapore.  In addition to its futures brokerage activities,
Refco is a major broker of cash market products, including foreign
exchange, foreign exchange options, government securities,
domestic and international equities, emerging market debt, and OTC
financial and commodity products.  Refco is one of the largest
global clearing firms for derivatives.  The Company has operations
in Bermuda.

The Company and 23 of its affiliates filed for Chapter 11
protection on October 17, 2005 (Bankr. S.D.N.Y. Case No. 05-
60006).  J. Gregory Milmoe, Esq., at Skadden, Arps, Slate, Meagher
& Flom LLP, represented the Debtors in their restructuring
efforts.  Milbank, Tweed, Hadley & McCloy LLP, represented the
Official Committee of Unsecured Creditors.  Refco reported
US$16.5 billion in assets and US$16.8 billion in debts to the
Bankruptcy Court on the first day of its Chapter 11 cases.

The Court confirmed the Modified Joint Chapter 11 Plan of
Refco Inc. and certain of its Direct and Indirect Subsidiaries,
including Refco Capital Markets, Ltd., and Refco F/X Associates,
LLC, on December 15, 2006.  That Plan became effective on Dec. 26,
2006.  Pursuant to the plan, RJM, LLC, was named plan
administrator to reorganized Refco, Inc. and its affiliates, and
Marc S. Kirschner as plan administrator to Refco Capital Markets,
Ltd.

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


SEMGROUP LP: Records $24.5 Million Net Loss for August
------------------------------------------------------
                       SemCrude, L.P., et al.
                   Consolidating Balance Sheet
                      As of August 31, 2009

Cash                                               $694,056,000
Accounts Receivable                                  40,160,000
Receivable from affiliate                           139,208,000
Inventories                                         139,147,000
Derivative asset                                      1,483,000
Margin deposits                                      27,807,000
Income taxes receivable                                       0
Deferred tax asset                                            0
Other current assets                                 21,596,000
Current assets of discontinued operations                     0
Intercompany                                                  0
                                                ---------------
Total current assets                             1,063,457,000

Property, plant and equipment                       383,282,000
Accumulated depreciation                            (78,700,000)
Pipeline linefine                                     8,217,000
                                                ---------------
Property, plant and equipment, net                 312,799,000

Investment in subsidiaries                          383,647,000
Long-term derivative assets                                   0
Goodwill                                              4,746,000
Investment in affiliates                            110,641,000
Deferred tax asset                                            0
Accounts receivable long-term                       451,715,000
Note receivable - CAMS                              137,746,000
Long-term assets of discontinued operations                   0
Other assets, net                                    28,884,000
                                                ---------------
Total assets                                    $2,493,635,000
                                                ===============

Subject to Compromise
Accounts payable                                   $921,051,000
Book overdrafts                                               0
Accrued liabilities                               1,014,206,000
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                        2,085,257,000

Revolver facility                                   665,000,000
Working capital facility                          1,633,109,000
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                                     58,330,000
Book overdrafts                                               0
Accrued liabilities                                  62,005,000
Income taxes payable                                          0
Deferred revenue                                      3,690,000
Deferred income taxes                                         0
Derivative liabilities                                8,786,000
Current liabilities of discontinued operations                0
Current portion of long-term debt                   154,195,000
                                                ---------------
Total current liabilities                          287,006,000

Revolver facility                                             0
Working capital facility                                      0
Term B notes                                                  0
Capital lease obligations                           112,000,000
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                             179,000
Long-term liabilities of discontinued operations              0
Minority interest                                             0

Accum other comprehensive income                    (16,901,000)
Partners' capital                                (3,529,227,000)
                                                ---------------
Total partners' capital                         (3,546,128,000)

Total liabilities and partners' capital          $2,493,635,000
                                                ===============

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

Sales
Operating Outside Sales
Product Sales                                       $37,918,000
Services                                              3,896,000
Other Operating Revenue                                 137,000
                                                ---------------
Total Outside Operating Sales                        41,951,000

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

Total Outside Operating Revenue                      41,951,000

Operating Revenue Intercompany                       15,262,000
                                                ---------------
Total Operating Revenue                              57,213,000

Unrealized G/L on Derivatives                          (734,000)
                                                ---------------
Total Revenue                                        56,479,000

Cost of Goods Sold
Products                                            33,002,000
Transportation & Fuel                                1,288,000
Other                                                    2,000
                                                ---------------
Total Outside Cost of Goods Sold                     34,292,000

Cost of Goods Sold Intercompany                      14,310,000
                                                ---------------
Total Cost of Sales                                 48,602,000
                                                ---------------

Gross Profit                                          7,877,000

Operating Expenses
Wages and benefits                                   1,286,000
Field Expenses                                         217,000
Maintenance & repairs                                  128,000
Outside Services                                       308,000
Property & Equipment Leases & Rents                    414,000
Insurance Permits licenses Taxes                       469,000
Office                                                  59,000
Travel Lodging Meetings                                 46,000
Other                                                  (23,000)
                                                ---------------
Total Operating Expenses                              2,904,000

General & Administrative Expenses
Wages & Benefits                                     1,016,000
Miscellaneous                                            1,000
Maintenance & Repairs                                    3,000
Outside Services                                       632,000
Property & Equipment Leases & Rents                    138,000
Insurance Permits licenses Taxes                       348,000
Office                                                 143,000
Travel Lodging Meetings                                 43,000
Other                                                 (847,000)
                                                ---------------
Total General & Administrative Expenses              1,477,000

Earnings before interest Taxes Deprn Amort            3,469,000

Other (Income) Expenses
Interest Income                                         (10,000)
Other Income                                           (153,000)
Foreign Currency Transaction (Income) Loss               30,000
Interest Expense                                      1,725,000
Depreciation                                          2,064,000
Amortization                                             98,000
Reorganization                                       24,283,000
Income Taxes                                             (8,000)
                                                ---------------
Net Loss                                           ($24,533,000)
                                                ===============

Total disbursement for the period from August 1 to 31, 2009,
aggregated ($21,408,679).

                        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)


SIX FLAGS: Records $94 Million Income for August
------------------------------------------------
                       Six Flags, Inc.
                 Consolidating Balance Sheet
                    As of Aug. 23, 2009

                                Assets

Current Assets:
Cash and Cash Equivalents                          $265,881,434
Accounts Receivable                                  64,514,636
Inventories                                          28,847,586
Prepaid Expenses                                     35,894,471
                                                   ------------
Total Current Assets                                395,138,127

Other Assets:
Notes Receivable                                      4,821,277
Investment in Theme Parks                            42,780,199
Deposits                                             47,222,026
                                                    -----------
Total Other Assets                                   94,823,503

Fixed Assets:
Property Plant & Equipment                        2,722,593,784
Accumulated Depreciation                         (1,173,994,578)
                                                 --------------
Net Fixed Assets                                  1,548,599,206

Intangible Assets:
Goodwill and Organization Costs                   1,283,993,220
Less: Amortization                                 (223,230,498)
Deferred Charges                                     34,958,480
Less: Amortization                                  (21,501,952)
                                                  -------------
Net Intangible Assets                             1,074,219,250

Total Assets                                     $3,112,780,086
                                                ===============

                          Liabilities

Current Liabilities:
Short-Term Bank Borrowings                         $269,719,930
Accounts Payable Trade                               56,030,254
Accrued Expenses                                    118,164,158
Accrued Interest Payable                             55,916,306
Deferred Income                                      49,358,059
Current Portion - Long-Term Debt                    160,890,773
Current Portion - Capitalized Leases                  1,388,753
Asset Retirement Obligation - ST                      1,400,000
                                                    -----------
Total Current Liabilities                           712,868,232

Long-Term Liabilities:
Notes Payable - Subsidiaries                      1,983,744,184
Capitalized Leases                                    1,509,777
Other Liabilities                                    81,976,633
Minority Interest                                        10,770
Deferred Income Taxes                               118,080,912
Asset Retirement Obligation - LT                      6,353,980
                                                   ------------
Total Long Term Liabilities                       2,191,676,255

Total Liabilities                                $2,904,544,487
                                                ===============

Redeemable Minority Interest                        355,933,028
PIERS                                               307,315,875

Stockholders' Equity:
Retained Earnings                               ($1,830,359,757)
Year-to-Date Net Income                             (87,983,950)
Common Stock                                          2,457,858
Foreign Currency Translation                        (43,917,782)
Paid-in Capital in Excess of Par                  1,504,790,328
                                                ---------------
Total Shareholders' Equity                         (455,013,304)

Total Liabilities & Equity                       $3,112,780,086
                                                ===============

                       Six Flags, Inc.
                Consolidating Income Statement
            For the Period June 27 to Aug. 23, 2009

Total Revenue                                      $192,062,198
Cost of Products Sold                                15,738,215
                                                  -------------
Gross Profit                                        176,323,984

Total Operating Expenses                             51,282,704
Total S, G & A Expenses                              15,587,831
                                                   ------------
Operating Income                                    109,453,449

Other Income (Expenses)                                 313,090
Reorganization Items                                    (83,573)
Total Depreciation & Amortization                     9,303,113

Interest Expense                                      4,895,716
Interest Income                                         (52,624)
                                                  -------------
Total Interest Expense                                4,843,092

Discontinued Operations                                 174,671
                                                  -------------
Earnings Before Taxes                                95,362,090
Income Taxes                                          1,360,692
                                                  -------------
Net Income (Loss)                                   $94,001,398
                                                  ============

For the period July 27 to August 23, 2009, Six Flags, Inc., and
its Debtor-affiliates made total disbursements of $82,001,195.

                          About Six Flags

Headquartered in New York City, Six Flags, Inc., is the world's
largest regional theme park company with 20 parks across the
United States, Mexico and Canada.

Six Flags filed for Chapter 11 protection on June 13, 2009 (Bankr.
D. Del. Lead Case No. 09-12019).  Paul E. Harner, Esq., Steven T.
Catlett, Esq., and Christian M. Auty, Esq., at Paul, Hastings,
Janofsky & Walker LLP in Chicago, Illinois, act as the Debtors'
lead counsel.  Daniel J. DeFranceschi, Esq., and L. Katherine
Good, Esq., at Richards, Layton & Finger, P.A., in Wilmington,
Delaware, act as local counsel.  Cadwalader Wickersham & Taft LLP,
serves as special counsel.  Houlihan Lokey Howard & Zukin Capital
Inc., serves as financial advisors, while KPMG LLC acts as
accountants.  Kurtzman Carson Consultants LLC serves as claims and
notice agent.  As of March 31, 2009, Six Flags had $2,907,335,000
in total assets and $3,431,647,000 in total liabilities.

Bankruptcy Creditors' Service, Inc., publishes Six Flags
Bankruptcy News.  The newsletter provides gavel-to-gavel coverage
of the Chapter 11 proceedings undertaken by Six Flags Inc. and its
various affiliates.  (http://bankrupt.com/newsstand/or 215/945-
7000).


TOUSA INC: Records $12.6 Million Net Loss for September
-------------------------------------------------------
According to Bill Rochelle at Bloomberg News, Tousa Inc. filed an
operating report for September showing a $12.6 million net loss on
revenue of $20.5 million.  Gross profit in the month was
$2.2 million.  From the inception of the case, the aggregate net
loss is $154.3 million.

                         About Tousa Inc.

Headquartered in Hollywood, Florida, TOUSA Inc. (Pink Sheets:
TOUS) -- http://www.tousa.com/-- fka Technical Olympic U.S.A.
Inc., dba Technical U.S.A., Inc., Engle Homes, Newmark Homes L.P.,
TOUSA Homes Inc. and Newmark Homes Corp. is a leading homebuilder
in the United States, operating in various metropolitan markets in
10 states located in four major geographic regions: Florida, the
Mid-Atlantic, Texas, and the West.

The Debtor and its debtor-affiliates filed for separate Chapter 11
protection on January 29, 2008 (Bankr. S.D. Fla. Case No. 08-
10928).  The Debtors have selected M. Natasha Labovitz, Esq.,
Brian S. Lennon, Esq., Richard M. Cieri, Esq., and Paul M. Basta,
Esq., at Kirkland & Ellis LLP; and Paul Steven Singerman, Esq., at
Berger Singerman, to represent them in their restructuring
efforts.  Lazard Freres & Co. LLC is the Debtors' investment
banker.  Ernst & Young LLP is the Debtors' independent auditor and
tax services provider.  Kurtzman Carson Consultants LLC acts as
the Debtors' Notice, Claims & Balloting Agent.

TOUSA's direct subsidiary, Beacon Hill at Mountain's Edge LLC dba
Eagle Homes, filed for Chapter 11 Protection on July 30, 2008
(Bankr. S.D. Fla. Case No. 08-20746).  It listed assets between
$1 million and $10 million, and debts between $1 million and
$10 million.

The Official Committee of Unsecured Creditors hired Patricia A.
Redmond, Esq., and the law firm Stearns Weaver Weissler Alhadeff &
Sitterson, P.A., as its local counsel.

TOUSA Inc.'s balance sheet at June 30, 2008, showed total assets
of $1,734,422,756 and total liabilities of $2,300,053,979.

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


TRUMP ENTERTAINMENT: Posts $14.6 Million Net Loss in September
--------------------------------------------------------------
On October 20, 2009, Trump Entertainment Resorts, Inc. and certain
of its direct and indirect subsidiaries filed their monthly
operating report for the month ended September 30, 2009, with the
United States Bankruptcy Court for the District of New Jersey in
Camden, New Jersey.

The Debtors reported a consolidated net loss of $14.6 million on
net revenues of $65.5 million for the period.

At September 30, 2009, the Debtors had $1.437 billion in total
assets and $2.095 billion in total liabilities.  Cash and cash
equivalents were approximately $75 million at September 30, 2009,
compared with $80.2 million at the beginning of the period.

A full-text copy of the report is available at no charge at:

              http://researcharchives.com/t/s?4742

                   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.  Garden City Group is the claims agent.
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.


VINEYARD NATIONAL: Posts $91,435 Net Loss in September 2009
-----------------------------------------------------------
On October 15, 2009, Vineyard National Bancorp filed its unaudited
Report for the month of September 2009 with the Office of the
United States Trustee.

The Debtor ended the period with $1,927,598 cash.  The Debtor
recorded a net loss of $91,435 for the month.  Cumulative post-
petition net loss was $358,056.

As of August 31, 2009, the Debtor had $2,199,466 in total assets
and $181,523,440 in total liabilities.

A full-text copy of the Report is available at no charge at:

               http://researcharchives.com/t/s?473d

                  About Vineyard National Bancorp

Vineyard National Bancorp (NASDAQ: VNBC) (AMEX: VXC.PR.D) --
http://www.vineyardbank.com/-- was the financial holding company,
which provides a variety of lending and depository services to
businesses and individuals through its wholly owned subsidiary,
Vineyard Bank, National Association.

Vineyard Bank was closed July 17 by regulators, which appointed
the Federal Deposit Insurance Corporation as receiver.  To protect
the depositors, the FDIC entered into a purchase and assumption
agreement with California Bank & Trust, San Diego, California, to
assume all of the deposits of Vineyard Bank, N.A., excluding those
from brokers.

As of March 31, 2009, Vineyard Bank, N.A. had total assets of
$1.9 billion and total deposits of approximately $1.6 billion.  In
addition to assuming all of the deposits of the failed bank,
California Bank & Trust agreed to purchase approximately
$1.8 billion of assets.  The FDIC will retain the remaining assets
for later disposition.  California Bank & Trust purchased all
deposits, except about $134 million in brokered deposits, held by
Vineyard Bank, N.A.

Vineyard National Bancorp filed for Chapter 11 on June 21 (Bankr.
C. Calif. Case No. 09-26401).


WHITEHALL JEWELERS: Posts $607,000 Net Loss in August
-----------------------------------------------------
On October 1, 2009, Whitehall Jewelers Holdings, Inc. and its
debtor-affiliates, filed their monthly operating report for the
period August 2 to August 29, 2009.

The Debtors reported total assets of $5,445,000 and total
liabilities of $101,932,000, resulting in a $96,487,000
stockholders' deficit at the end of the reporting period.

The Debtor posted a net loss of $607,000 for the period.

Cash at the beginning of the period was $5,112,000 and cash at
the end of the period was $5,024,000.

A full-text copy of the Debtor's operating report is available for
free at http://bankrupt.com/misc/whitehall.august2009mor.pdf

Headquartered in Chicago, Illinois, Whitehall Jewelers Holdings,
Inc. -- http://www.whitehalljewellers.com/-- owns and operates
375 stores jewelry stores in 39 states.  Whitehall is owned by
hedge funds Prentice Capital Management and Millennium Partners
LP, both of New York, and Holtzman Opportunity Fund LP of Wilkes-
Barre, Pa.  The company operates stores in regional and regional
shopping malls under the names Whitehall and Lundstrom.  The
Debtors' retail stores operate under the names Whitehall (271
locations), Lundstrom (24 locations), Friedman's (56 locations,
and Crescent (22 locations).  As of June 23, 2008, the Debtors
have about 2,852 workers.

The company and its affiliate, Whitehall Jewelers Inc., filed for
Chapter 11 protection on June 23, 2008 (Bankr. D. Del. Lead Case
No. 08-11261).  James E. O'Neill, Esq., Kathleen P. Makowski,
Esq., and Laura Davis Jones, Esq., at Pachulski Stang Ziehl &
Jones, LLP, and Scott K. Rutsky, Esq., at Proskauer Rose LLP,
represent the Debtors in their restructuring efforts.  The Debtors
selected Epiq Bankruptcy Solutions LLC as their claims, noticing
and balloting agent.  The U.S. Trustee for Region 3 appointed
seven creditors to serve on an Official Committee of Unsecured
Creditors.  Moses & Singer LLP and Bayard, P.A., represent the
Committee.



                           *********

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

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

A list of Meetings, Conferences and Seminars appears in each
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related conferences are encouraged.  Send announcements to
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On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
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.  Howard C. Tolentino, 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.

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herein is obtained from sources believed to be reliable, but is
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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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