TCR_Public/091031.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 31, 2009, Vol. 13, No. 301

                            Headlines



ACCENTIA BIOPHARMA: Files September 2009 Operating Report
ACCENTIA BIOPHARMA: Biovest Int'l Files September Operating Report
ASYST TECHNOLOGIES: Posts $317,817 Net Loss in September
AURORA OIL: Files September 2009 Operating Reports
AVENTINE RENEWABLE: Generates $1.5 Mil. Operating Profit for Sept.

CAPE FEAR: Files July and August Operating Reports
CDX GAS: Posts $38.5 Million Net Loss in July
CMR MORTGAGE II: Posts $2,701,196 Net Loss in September
CRUSADER ENERGY: Reports $3 Million September Gross Profit
EDDIE BAUER: Earns $321,190 in August 30 - October 3 Period

EXTENDED STAY: Records $26.69 Mil. Loss for September
FLEETWOOD ENTERPRISES: Files August-September Operating Report
FLYING J: Reports Net Income4 of $2.2 Million in August
FONTAINEBLEAU LV: Zero Business Activity for September
GOTTSCHALKS INC: Posts $603,000 Loss in Period Ended October 3

LANDAMERICA FINANCIAL: Earns $12,533,000 in August
LEXINGTON PRECISON: Posts $219,000 Net Loss in August
LTV CORP: Ends September with $10,492,000 Cash Balance
MERUELO MADDUX: Posts $1,943,048 Net Loss in September
METROMEDIA INT'L: Posts $1.9 Million Net Loss in September

NEUMANN HOMES: Has $2.03 Million Cash at End of September
PFF BANCORP: Posts $121,334 Net Loss in September
PILGRIM'S PRIDE: Has $11.8 Mil. Profit for September
PROLIANCE INTERNATIONAL: Post $73.3 Million Net Loss in August
RATHGIBSON INC: Sept. Loss $7 Million, Sales $17.3 Million

RATHGIBSON INC: Posts $7 Million Net Loss in September
READER'S DIGEST: Reports $10.5 Million Net Income for September
REUNION INDUSTRIES: Incurs $160,000 Net Loss in August
SHARPER IMAGE: Ends September With $5,682,588 Cash
SPANSION INC: Reports $886,500 Stand-Alone Loss for July

SPANSION INC: Cerium Reports $184,100 Stand-Alone Profit for July
SPANSION INC: Spansion Int'l Reports $87,000 Profit for July
SPANSION INC: Spansion LLC Reports $8.3 Mil. Loss for July
THORNBURG MORTGAGE: Files September 2009 Operating Report
TROPICANA ENT: Adamar of NJ Reports $3,357,000 Loss for September

WORLDSPACE INC: Reports $520,000 Net Loss in September



                            *********

ACCENTIA BIOPHARMA: Files September 2009 Operating Report
---------------------------------------------------------
On October 22, 2009, Accentia Biopharmaceuticals, Inc., and
certain of its affiliates filed their unaudited combined monthly
operating report for the period September 1, 2009, through
September 30, 2009, with the United States Bankruptcy Court for
the Middle District of Florida, Tampa Division.

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

    Funds at beginning of period             $8,078
    Total Receipts                         $233,803
    Total Funds Available for Operations   $241,881
    Total Disbursements                    $238,364
    Funds at September 30, 2009              $3,516

A full-text copy of the Debtors' monthly operating report for
September 2009 is available at no charge at:

               http://researcharchives.com/t/s?47b2

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

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

Accentia BioPharmaceuticals and nine affiliates filed for
Chapter 11 protection on November 10, 2008 (Bankr. M.D. Florida,
Lead Case No. 08-17795).  Charles A. Postler, Esq., and Elena P.
Ketchum, Esq., at Stichter, Riedel, Blain & Prosser, in Tampa,
Florida; and Jonathan B. Sbar, Esq., at Rocke, McLean & Sbar,
P.A., represent the Debtors as counsel.  Adam H. Friedman, Esq.,
at Olshan Grundman Frome Rosenzweig, and Paul J. Battista, Esq.,
at Genovese Joblove & Battista PA, represent the official
committee of unsecured creditors as counsel.  In their bankruptcy
petition, the Debtors listed assets of $134,919,728 and debts of
$77,627,355 as of June 30, 2008.


ACCENTIA BIOPHARMA: Biovest Int'l Files September Operating Report
------------------------------------------------------------------
Biovest International Inc. and certain of its debtor-affiliates
filed with the U.S. Bankruptcy Court for the Middle District of
Florida, Tampa Division on October 22, 2009, their unaudited
combined monthly operating report for the period September 1,
2009, through September 30, 2009.

Their schedule of receipts and disbursements for September 2009
showed:

   Funds at beginning of period           $153,250
   Total Receipts                         $592,324
   Total Funds Available for Operations   $745,574
   Total Disbursements                    $540,670
   Funds at Spetember 30, 2009            $204,903

A full-text copy of Biovest International Inc. and its debtor-
affiliates' monthly operating report for September 2009 is
available for free at http://researcharchives.com/t/s?47b3

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

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

Accentia BioPharmaceuticals and nine affiliates filed for
Chapter 11 protection on November 10, 2008 (Bankr. M.D. Florida,
Lead Case No. 08-17795).  Charles A. Postler, Esq., and Elena P.
Ketchum, Esq., at Stichter, Riedel, Blain & Prosser, in Tampa,
Florida; and Jonathan B. Sbar, Esq., at Rocke, McLean & Sbar,
P.A., represent the Debtors as counsel.  Adam H. Friedman, Esq.,
at Olshan Grundman Frome Rosenzweig, and Paul J. Battista, Esq.,
at Genovese Joblove & Battista PA, represent the official
committee of unsecured creditors as counsel.  In their bankruptcy
petition, the Debtors listed assets of $134,919,728 and debts of
$77,627,355 as of June 30, 2008.


ASYST TECHNOLOGIES: Posts $317,817 Net Loss in September
--------------------------------------------------------
Asyst Technologies, Inc., on October 20, 2009, filed with the
United States Bankruptcy Court for the Northern District of
California in Oakland a monthly operating report for the period
ended September 30.

Asyst posted a net loss of $317,817 in September 2009.  During
September, the Company's operations ceased as it concluded the
asset purchase agreements with Murata Machinery, Ltd., Crossing
Automation, Inc., and PEER Intellectual Property, Inc.

Asyst has incurred a net loss of $47,536,361 since filing for
bankruptcy.

At September 30, 2009, Asyst had $20,689,121 in total assets
against $10,537,712,000 in total liabilities.

During September, payments of approximately $888,000 were issued
to professionals pursuant to the Order Establishing Procedures for
Interim Compensation and Reimbursement of Expense of
Professionals.

A full-text copy of the Company's monthly operating report is
available at no charge at http://researcharchives.com/t/s?47b8

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

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

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


AURORA OIL: Files September 2009 Operating Reports
--------------------------------------------------
Aurora Oil & Gas Corporation and its subsidiary, Hudson Pipeline &
Processing Co., LLC, filed separate monthly operating reports for
September 2009.

Aurora Oil posted a net loss of $2,592,986 on total revenues of
$884,020 in September.

For the one and nine months ended September 30, 2009, roughly
$1.0 million and $5.8 million, respectively was incurred for
restructuring/debt services and bankruptcy legal and consulting
services.  Of the $1.0 million and $5.8 million, $400,000 and
$2.7 million, respectively, was incurred on behalf of the
creditors.

As of September 30, 2009, Aurora Oil had $98,301,991 in total
assets and $144,615,369 in total liabilities.

A full-text copy of Aurora Oil's September operating report is
available at no charge at http://researcharchives.com/t/s?47ad

Hudson Pipeline posted net income of $106,053 on total revenues of
$329,109 in September.  As of September 30, 2009, Hudson Pipeline
had $11,741,367 in total assets against $541,788 in total current
liabilities and $234,444 in long-term liabilities.

A full-text copy of Hudson Pipeline's September operating report
is available at no charge at http://researcharchives.com/t/s?47ae

Based in Traverse City, Michigan, Aurora Oil & Gas Corporation
(Pink Sheets: AOGS) is an independent energy company focused on
unconventional natural gas exploration, acquisition, development
and production, with its primary operations in the Antrim Shale of
Michigan, the New Albany Shale of Indiana and Kentucky.

The Company and one affiliate filed for Chapter 11 protection on
July 12, 2009 (Bankr. W.D. Mich. Case Nos. 09-08254 and 09-08255).
Judge Scott W. Dales presides over the case.  Stephen B. Grow,
Esq., at Warner Norcross & Judd, LLP, in Grand Rapids, Michigan;
and Joel H. Levitin, Esq., and Richard A. Stieglitz, Jr., at
Cahill Gordon & Reindel LLP, in New York, serve as the Debtors'
counsel.  Aurora listed between $100 million and $500 million each
in assets and debts.


AVENTINE RENEWABLE: Generates $1.5 Mil. Operating Profit for Sept.
------------------------------------------------------------------
According to Bill Rochelle at Bloomberg, Aventine Renewable Energy
Holdings Inc. generated a $1.5 million operating profit in
September on $37.8 million in total sales.  After the benefit of a
$14.5 million reorganization gain, the net profit for the month
was $15.1 million.  From the inception of the bankruptcy case in
April, the operating loss was $3.3 million on $227.9 million
revenue.

Aventine has $30 million of DIP financing from a bondholder group,
which includes Brigade Capital Management, Nomura, Whitebox
Advisors and Pandora Select Partners.

                     About Aventine Renewable

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

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

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


CAPE FEAR: Files July and August Operating Reports
--------------------------------------------------
Cape Fear Bank Corporation filed win the U.S. Bankruptcy Court for
the Eastern District of North Carolina on September 1, 2009, the
Company's monthly report covering the period from June 23, 2009,
through July 31, 2009.  On September 21, 2009, the Company filed
with the Bankruptcy Court the Company's monthly operating report
for August 2009.

Cape Fear reported a net loss of $871 for the month ending
July 31, 2009.

At July 31, 2009, the Company had $1,163,165 in total assets and
$10,484,699 in total liabilities.  The Company ended July with
$415,176 in cash.

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

              http://researcharchives.com/t/s?47b9

Cape Fear repored a net loss of $13,692 for the month ending
August 31, 2009.

At August 31, 2009, the Company had $1,149,473 in total assets and
$10,484,699 in total liabilities.  The Company ended July with
$401,484 in cash.

A full-text copy of the Company's August report is available at no
charge at http://researcharchives.com/t/s?47ba

The Company's plan of liquidation, which was filed simultaneously
with the Company's initial Chapter 11 filing with Bankruptcy Court
on June 23, 2009, is still pending final approval by the Company's
creditors and the Bankruptcy Court.

                       About Cape Fear Bank

Based in Raleigh, North Carolina, Cape Fear Bank Corporation, fdba
Bank of Wilmington Corporation, filed for Chapter 11 bankruptcy
protection on June 23, 2009 (Bankr. E.D.N.C. Case No. 09-05179).
Judge J. Rich Leonard presides over the case.  Trawick H. Stubbs,
Jr., Esq., at Stubbs & Perdue, P.A., in New Bern, North Carolina,
serves as the Debtor's counsel.  In its petition, the Debtor
disclosed $473,852 in total assets and $10,560,000 in total debts

As reported by the Troubled Company Reporter on April 13, Cape
Fear Bank was closed April 10 by the North Carolina Office of
Commissioner of Banks, which then appointed the Federal Deposit
Insurance Corporation as receiver.  To protect the depositors, the
FDIC entered into a purchase and assumption agreement with First
Federal Savings and Loan Association of Charleston, Charleston,
South Carolina, to assume all of the deposits of Cape Fear Bank.

Cape Fear intends to liquidate and distribute all of its assets to
its creditors pro rata, under the supervision of the Bankruptcy
Court, through a Plan of Liquidation filed simultaneously with its
bankruptcy case.  Cape Fear Bank Corp.'s primary asset consisted
of its stock in Cape Fear Bank, which was lost after the FDIC was
appointed as the receiver for the bank.

As of March 31, 2009, Cape Fear Bank had total assets of
approximately $492 million and total deposits of $403 million. In
addition to assuming all of the deposits of the failed bank, First
First Federal agreed to purchase approximately $468 million in
assets.  The FDIC retained the remaining assets for later
disposition.


CDX GAS: Posts $38.5 Million Net Loss in July
---------------------------------------------
On September 29, 2009, CDX Gas LLC filed a monthly operating
report for the month ended July 31, 2009, with the U.S. Bankruptcy
Court for the Southern District of Texas.

For the month, the Debtor reported a net loss of $38.5 million on
revenues of $3.5 million.  Results for July include a loss on sale
of assets of $36.5 million.

At July 31, 2009, the Debtor had $794.5 million in total assets,
$777.0 million in total liabilities, and $17.5 million in total
owner's equity.

A full-text copy of the Debtor's July operating report is
available at http://bankrupt.com/misc/cdxgas.julymor.pdf

Based in Houston, Texas, CDX Gas LLC -- http://www.cdxgas.com/--
is an independent gas company that explores, develops, and
produces onshore North American unconventional natural gas
resources located in coal, shale, and tight gas sandstone
formations.

The Company and 19 of its affiliates filed for Chapter 11
protection on December 12, 2008 (Bankr. S.D. Tex. Lead
Case No. 08-37922).  CDX Rio, LLC, an entity in which CDX Gas
indirectly owns a 90% membership interest, and Arkoma Gathering,
LLC, an entity in which CDX Gas owns a 75% membership interest,
filed for Chapter 11 protection on April 1, 2009.  In its
schedules, CDX listed total assets of $996,308,606 and total debts
of $831,259,526.

Harry Perrin, Esq., D. Bobbitt Noel, Esq., John E. Mitchell, Esq.,
and Michaela C. Crocker, Esq., at Vinson Elkins LLP, represent the
Debtors in their restructuring efforts.  Gardere Wynne Sewell LLP,
serves as conflicts counsel.  Epiq Bankruptcy Solutions, LLC, is
the claims and noticing agent.  The Debtors also hired Ryder Scott
Company, L.P. as Petroleum Consultants; Wilhoit & Kaiser as
special title examination counsel; Fish & Richardson LLP as
Special Intellectual Property Counsel; Deloitte Tax LLP as Tax
Consultants; and Jefferies & Company, Inc., as valuation experts.

On January 7, 2009, the Office of the United States Trustee
informed the Court of its inability to solicit sufficient interest
from creditors to form an official committee of unsecured
creditors.


CMR MORTGAGE II: Posts $2,701,196 Net Loss in September
-------------------------------------------------------
CMR Mortgage Fund II, LLC, filed with the U.S. Bankruptcy Court
for the Northern District of California on October 21, 2009, its
monthly operating report for the month ended September 30, 2009.

The Company reported a net loss of $2,701,196 on total revenues of
$76,921 for the month of September 2009.

At September 30, the Debtor had total assets of $71,423,352,
total liabilities of $36,244,515 and total equity of $35,178,837.

A full-text copy of the Debtor's monthly operating report for
September 2009 is available at:

              http://researcharchives.com/t/s?47a4

San Francisco, California-based CMR Mortgage Fund II, LLC, is a
limited liability company organized for the purpose of making or
investing in business loans secured by deeds of trust or mortgages
on real properties located primarily in California.   The Company
previously funded lending activities through loan pay downs or pay
offs, as well as by selling its membership interests, and by
selling all or a portion of interests in the loans to individual
investors.  The Company commenced operations in February 2004.
The Company ceased accepting new members in the third quarter of
2006.

The Company and CMR Mortgage Fund III, LLC filed for Chapter 11
protection on March 31, 2009 (Bankr. N. D. Calif. Case No.
09-30788 and 09-30802).  Robert G. Harris, Esq., at the Law
Offices of Binder and Malter, represents the Debtor as counsel.
The Debtor listed between $10 million and $50 million each in
assets and debts.


CRUSADER ENERGY: Reports $3 Million September Gross Profit
----------------------------------------------------------
According to Bill Rochelle at Bloomberg, Crusader Energy Group
Inc. reported a $3 million gross profit in September on revenue of
$4.5 million.  The $71.7 million net loss for the month includes
a $71.4 million charge for depreciation and depletion.

An auction on Nov. 13 will determine whether SandRidge Energy Inc.
has the best offer to purchase the reorganized company's stock
and finance the Chapter 11 plan. Other bids are due Nov. 6.

On September 22, 2009, Crusader entered into an agreement with
SandRidge Energy, Inc., pursuant to which SandRidge Energy has
agreed to purchase all shares of common stock of Crusader that
will be issued upon the effectiveness of the reorganization of
Crusader and its wholly-owned subsidiaries under Chapter 11 of the
Bankruptcy Code.  SandRidge is offering $241 million, including
$175 million in its own stock valued at $13.45 a share.

Under the Plan, Crusader's $28.5 million in first-lien debt will
be paid in full.  Second-lien lenders will receive SandRidge stock
and warrants.  Unsecured creditors will split $8.75 million cash
or 32.5 percent of their claims, whichever is less.

                       About Crusader Energy

Based in Oklahoma City, Oklahoma, Crusader Energy Group Inc. (Pink
Sheets: CKGRQ) -- http://www.ir.crusaderenergy.com/-- explores,
develops and acquires oil and gas properties, primarily in the
Anadarko Basin, Williston Basin, Permian Basin, and Fort Worth
Basin in the United States.  It has working interests in more than
1,000 wells.

Crusader Energy and its affiliates filed for Chapter 11
protection on March 30, 2009 (Bankr. N.D. Tex. Lead Case No.
09-31797).  The Debtors' financial condition as of
September 30, 2008, showed total assets of $749,978,331 and
total debts of $325,839,980.

Beth Lloyd, Esq., Richard H. London, Esq., and William Louis
Wallander, Esq., at Vinson & Elkins, L.L.P., represent the
Debtors as counsel.  Jefferies & Company, Inc. acts as financial
adviser to Crusader in its Chapter 11 reorganization.  BMC Group
Inc. is claims and notice agent.  Holland N. Oneil, Esq., Michael
S. Haynes, Esq., and Richard McCoy Roberson, Esq., at Gardere,
Wynne & Sewell, represent the official committee of unsecured
creditors.


EDDIE BAUER: Earns $321,190 in August 30 - October 3 Period
-----------------------------------------------------------
On October 20, 2009, EBHI Holdings, Inc., formerly known as
Eddie Bauer Holdings, Inc., and certain other debtor-in-possession
subsidiaries filed unaudited monthly operating reports for the
period beginning on August 30, 2009, and ending on October 3,
2009, with the U.S. Bankruptcy Court for the District of Delaware.

For the period, EBHI Holdings reported net income of $321,190.

At October 3, 2009, EBHI Holdings, Inc., had $220,498,964 in
total assets, $76,260,778 in total liabilities, and $144,238,186
in net owner equity.  Intercompany receivables from affiliates
accounted for $193,508,630 of EBHI's assets.

A full-text copy of the Debtors' monthly operating reports for the
period is available for free at:

               http://researcharchives.com/t/s?47b6

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

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

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

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

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

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


EXTENDED STAY: Records $26.69 Mil. Loss for September
-----------------------------------------------------
                   Extended Stay Inc., et al.
                    Combined balance Sheet
                    As of September 30, 2009

ASSETS
Current assets
  Cash and cash equivalents, unrestricted            $2,797,000
  Debtor in possession cash account                  74,331,000
  Cash management account, including
     deposits in transit                             14,427,000
  Accounts receivable-net of allowance
    for doubtful accounts                            17,442,000
  Restricted cash, escrows and reserves                       -
  Other current assets                               28,600,000
  Investment in derivative instruments, at fair value     1,000
  Due from insiders - non-debtor affiliates                   -
                                                 --------------
Total current assets                                137,598,000

Property and equipment, net of
accumulated depreciation                         6,447,002,000
Land available for sale                               2,000,000
Deferred financing costs, net of
accumulated amortization                            17,073,000
Trademarks                                               15,000
License of trademarks, net of
accumulated amortization                             9,923,000
Under market trademark licenses,
net of accumulated amortization                     13,772,000
Intangible assets, net of accumulated amortization   17,223,000
Other assets                                         17,060,000
                                                 --------------
Total assets                                     $6,676,651,000
                                                 ==============

LIABILITIES AND SHAREHOLDERS/MEMBERS' (DEFICIT) EQUITY
Liabilities not subject to compromise
Current liabilities
  Accounts payable                                      234,000
  Accrued occupancy taxes payable                     4,316,000
  Accrued state franchise/income tax                  1,758,000
  Accrued sales and use taxes payable                 5,978,000
  Accrued property & gen liability insurance reserve  5,864,000
  Accrued utilities                                   5,376,000
  Other property accruals                               906,000
  Deferred revenue                                   10,657,000
  General and administrative accruals                 1,551,000
  Accrued professional fees                           8,669,000
  Accrued real estate taxes                          35,453,000
  Accrued interest payable                            9,309,000
  Advance from insider, including accrued interest of
   $1,400 at September 30, 2009                       7,900,000
  Due to insiders - non-debtor affiliates            32,642,000
                                                 --------------
Total current liabilities                           130,613,000

Other liabilities                                     4,725,000
                                                 --------------
Total liabilities not subject to compromise         135,338,000

Liabilities subject to compromise
  Accounts payable                                      599,000
  Accrued interest payable                            9,577,000
  Mortgages payable                               4,108,349,000
  Mezzanine loans                                 3,295,456,000
  Subordinated notes, net of discount                 7,408,000
                                                 --------------
Total liabilities subject to compromise           7,421,389,000

Shareholders'/Members' (deficit) equity
  Additional paid in capital                        573,141,000
  Retained deficit - pre-petition                (1,369,013,000)
  Retained deficit - post-petition                  (84,204,000)
                                                 --------------
Total shareholders/members' (deficit) equity       (880,076,000)
                                                 --------------
Total liabilities and shareholders/members'
(deficit equity)                                $6,676,651,000
                                                 ==============

                   Extended Stay Inc., et al.
                Combined Statement of Operations
             For the period September 1 to 30, 2009

Revenues
  Room revenues                                     $66,045,000
  Other property revenues                             1,402,000
                                                 --------------
Total revenues                                       67,447,000

Operating expenses
Property operating expenses                         35,851,000
Corporate operating expenses                         1,756,000
Officer/Insider Compensation                                 -
Trademark license fees expense                          72,000
Management fees and G&A reimbursement expense        5,170,000
Depreciation and amortization                       31,001,000
                                                 --------------
Total operating expenses                             73,850,000

Other income                                                  -
                                                 --------------
Operating income                                     (6,403,000)

Interest expense                                    (17,986,000)
Loss on investments in debt securities &
interest rate caps                                            -
Interest income                                           1,000
                                                 --------------
Net loss before reorganization items                (24,388,000)

Reorganization items
  Professional fees                                   2,255,000
  U.S. Trustee quarterly fees                            44,000
  Interest earned on accumulated cash from Chapter 11         -
                                                 --------------
Total reorganization items                            2,299,000
                                                 --------------
Net loss                                           ($26,687,000)
                                                 ==============

The Debtors listed $74.4 million in total cash receipts and
$72 million in total disbursements for September 2009.

                        About Extended Stay

Extended Stay is the largest owner and operator of mid-price
extended stay hotels in the United States, holding one of the most
geographically diverse portfolios in the lodging sector with
properties located across 44 states (including 11 hotels located
in New York) and two provinces in Canada. As a result of
acquisitions and mergers, Extended Stay's portfolio has expanded
to encompass over 680 properties, consisting of hotels directly
owned or leased by Extended Stay or one of its affiliates.
Extended Stay currently operates five hotel brands: (i) Crossland
Economy Studios, (ii) Extended Stay America, (iii) Extended Stay
Deluxe, (iv) Homestead Studio Suites, and (v) StudioPLUS Deluxe
Studios.

For the year ending December 31, 2008, Extended Stay's audited
financial statements show consolidated assets (including nondebtor
affiliates) totaling approximately $7.1 billion and consolidated
liabilities totaling approximately $7.6 billion.  Consolidated
revenues for the 12 months ending December 31, 2008 were
approximately $1 billion.

Extended Stay Inc. and its affiliates filed for Chapter 11 on
June 15, 2009 (Bankr. S.D.N.Y. Case No. 09-13764).  Judge James M.
Peck handles the case.  Marcia L. Goldstein, Esq., at Weil Gotshal
& Manges LLP, in New York, represents the Debtors.  Lazard Freres
& Co. LLC is the Debtors' financial advisors.  Kurtzman Carson
Consultants LLC is the claims agent.

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


FLEETWOOD ENTERPRISES: Files August-September Operating Report
--------------------------------------------------------------
Fleetwood Enterprises, Inc., on October 20, 2009, filed its
monthly operating report for the period beginning on August 24,
2009, through September 20, 2009, with the United States Trustee
for the Central District of California, Riverside Division.

Fleetwood posted a net loss of $8,730,257 on net sales of $733,886
in the August-September period.

As of September 20, 2009, the Company had total assets of
$186,687,000 and total liabilities of $354,583,000.  The balance
sheet includes non-debtors.  The most significant is Gibraltar the
captive insurance company with assets of $25.2 million and
liabilities of $22.9 million.


As of September 20, 2009, Fleetwood Enterprises had $65,766,058 in
cash:

    Balance as of August 23, 2009         $75,507,475
    Receipts                               $2,605,993
    Disbursements                         $12,347,410
    Balance as of September 20, 2009      $65,766,058

A full-text copy of the August-September month operating report rt
is available at no charge at http://researcharchives.com/t/s?47b0

Based in Riverside, California, Fleetwood Enterprises, Inc.,
together with 19 of affiliates, filed for Chapter 11 protection on
March 10, 2009 (Bankr. C.D. Calif. Lead Case No. 09-14254).  Craig
Millet, Esq., and Solmaz Kraus, Esq., at Gibson, Dunn & Crutcher
LLP, represent the Debtors in their restructuring efforts.  FTI
Consulting Inc. is the financial advisors to the Debtors.  The
Debtors tapped Greenhill & Co.. LLC as its investment banker.

Fleetwood was authorized in June to sell its recreational vehicle
business for $53 million to private-equity investor American
Industrial Partners.


FLYING J: Reports Net Income4 of $2.2 Million in August
-------------------------------------------------------
Flying J Inc. reported net income of $2.2 million on sales of
$208.5 million for the month ended August 31, 2009.  Loss from
operations was $5.4 million, which includes $2.1 million in other
professional fees incurred during the month.

Results for August include a $12.2 million gain from investment in
affiliated companies.

At August 31, 2009, Flying J had $1.28 billion in total assets,
$765.4 million in total liabilities, and $514.7 million in total
shareholders' equity.

The Company ended the period with $47,390,000 in cash.

A full-text copy of Flying J's monthly operating report for
August 2009, is available at:

            http://bankrupt.com/misc/flyingj.augustmor.pdf

Based in Ogden, Utah, Flying J Inc. -- http://www.flyingj.com/--
is among the 20 largest private companies in America, with 2007
sales exceeding $16 billion.  The fully integrated oil company
employs approximately 14,700 people in the U.S. and Canada through
its interstate operations, transportation, refining and supply,
exploration and production, as well as its financial services and
communications, divisions.

Flying J and six of its affiliates filed for bankruptcy on
December 22, 2008 (Bankr. D. Del. Lead Case No. 08-13384).  Flying
J sought Chapter 11 protections after a precipitous drop in oil
prices and disruption in the credit markets brought to bear
significant short-term pressure on the company's liquidity
position.

Attorneys at Kirkland & Ellis LLP represent the Debtors as
counsel.  Young, Conaway, Stargatt & Taylor LLP is the Debtors'
Delaware Counsel.  Blackstone Advisory Services L.P. is the
Debtors' investment banker and financial advisor.  Epiq Bankruptcy
Solutions LLC is the Debtors' notice, claims and balloting agent.
In its formal schedules submitted to the Bankruptcy Court, Flying
J listed assets of $1,433,724,226 and debts of $640,958,656.

An official committee of unsecured creditors has been appointed in
the case.  Pachulski Stang Ziehl & Jones LLP has been tapped as
counsel for the creditors' panel.


FONTAINEBLEAU LV: Zero Business Activity for September
------------------------------------------------------
Fontainebleau Las Vegas Holdings, LLC delivered to the Court on
October 20, 2009, a copy of their Monthly Operating Report for
the period September 1 to 30, 2009.  However, since the Debtor
has no business activity, the report contains zero figures for
all financial reports.

A full-text copy of the Debtor's September Monthly Operating
Report may be accessed for free at:

            http://bankrupt.com/misc/FB_MOR_Sept30.pdf

                  About Fontainebleau Las Vegas

Fontainebleau Las Vegas Holdings, LLC --
http://www.fontainebleau.com/-- is constructing a luxury resort,
Fontainebleu Las Vegas, on the northern end of the Las Vegas
Strip.

Fontainebleau Las Vegas Holdings, LLC, Fontainebleau Las Vegas,
LLC, Fontainebleau Las Vegas Capital Corp. filed for Chapter 11
protection on June 9, 2009 (Bankr. S.D. Fla. Lead Case No.
09-21481).  Judge A. Jay Cristol presides over the Debtors' cases.
Scott L Baena, Esq., at Bilzin Sumberg Baena Price & Axelrod LLP,
represents the Debtors in their restructuring efforts.  The
Debtors' Financial Advisor are Moelis & Company LLC and Citadel
Derivatives Group LLC.  The Debtors' Special Litigation Counsel is
David M. Friedman, Esq., at Kasowitz, Benson, Torres & Friedman
LLP and the Debtors' Special Counsel is Jack J. Kessler, Esq., and
Alan Rubin, Esq., at Buchanan Ingersoll & Rooney PC.  The Debtors'
Claims Agent is Kurtzman Carson Consulting LLC.  Attorneys at
Genovese Joblove & Battista, P.A., and Fox Rothschild, LLP,
represent the Official Committee of Unsecured Creditors.

As of June 9, 2009, Fontainebleau Las Vegas LLC listed more than
$1 billion in debt and a similar amount in assets, while each of
Fontainebleau Las Vegas Capital Corp. and Fontainebleau Las Vegas
Holdings, LLC, listed less than $50,000 in assets and more than
$1 billion in debts.

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


GOTTSCHALKS INC: Posts $603,000 Loss in Period Ended October 3
--------------------------------------------------------------
On October 22, 2009, Gottschalks Inc. filed with the U.S.
Bankruptcy Court for the District of Delaware its monthly
operating report for the period August 30, 2009, to October 3,
2009.

The Debtor ended the period with $13,942,000 cash.  During the
period, the Debtor paid $965,016 in professional fees and
reimbursed $37,681 in professional expenses.  Total professional
fees paid to date amount to $7,263,625.  Total professional
expenses reimbursed to date amount to $259,531.

The Company reported a net loss of $603,000 on total revenues of
$21,000 for the period.

At October 3, 2009, the Company had $46,246,000 in total assets
and $84,934,000 in total liabilities.

The September report is available at no charge at:

               http://researcharchives.com/t/s?47b7

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.


LANDAMERICA FINANCIAL: Earns $12,533,000 in August
--------------------------------------------------
LandAmerica Financial Group, Inc., et al., on October 21, 2009,
filed a monthly operating report for the period from August 1,
2009, to August 31, 2009, with the United States Bankruptcy Court
for the Eastern District of Virginia, Richmond Division.

LandAmerica Financial Group reported net income of $12,533,000 on
total revenue of $17,245,000 in August 2009.  Cumulative filing to
date net loss was $788,199,000 on total revenue of $24,441,000.

At August 31, 2009, LandAmerica Financial Group had $1,206,113,000
in total assets, $500,345,000 in total liabilities and
$705,768,000 in total shareholders' equity.

LandAmerica Financial Group paid $4,917,326 in bankruptcy
professional fees in August 2009.  The Debtor has paid
$24,767,333 in professional fees to date.

A full-text copy of LFG's monthly operating report is available at
no charge at http://researcharchives.com/t/s?47b4

                  About LandAmerica Financial

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

LandAmerica Financial Group and its affiliate LandAmerica 1031
Exchange Services, Inc. filed for Chapter 11 protection Nov. 26,
2008 (Bankr. E.D. Va. Lead Case No. 08-35994).  Attorneys at
Willkie Farr & Gallagher LLP and McGuireWoods LLP serve as co-
counsel.  Zolfo Cooper is the restructuring advisor.  Epiq
Bankruptcy Solutions serves as claims and notice agent.

Attorneys at Akin Gump Strauss Hauer & Feld LLP and Tavenner &
Beran, PLC, serve as counsel to the Creditors Committee of 1031
Exchange.  Bingham McCutchen LLP and LeClair Ryan serve as counsel
to the Creditors Committee of LFG.

In its bankruptcy petition, LFG listed total assets of
$3,325,100,000, and total debts of $2,839,800,000 as of Sept. 30,
2008.

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

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


LEXINGTON PRECISON: Posts $219,000 Net Loss in August
-----------------------------------------------------
On September 25, 2009, Lexington Precision Corp. and Lexington
Rubber Group, Inc., filed with the U.S. Bankruptcy Court for the
Southern District of New York their monthly operating report for
the month of August 2009.

The Debtors reported a net loss of $219,000 on net sales of
$6,106,000 for the month ended August 31 2009.

At August 31, 2009, the Debtors had total assets of $48,518,000
and total liabilities of $102,607,000.

A full-text copy of the Debtor's monthly operating report for the
month of August 2009, is available for free at:

          http://bankrupt.com/misc/lexington.augustmor.pdf

                    About Lexington Precision

Headquartered in New York, Lexington Precision Corp. --
http://www.lexingtonprecision.com/-- manufactures tight-tolerance
rubber and metal components for use in medical, automotive, and
industrial applications.  As of February 29, 2008, the Company
employed about 651 regular and 22 temporary personnel.

The Company and its affiliate, Lexington Rubber Group Inc., filed
for Chapter 11 protection on April 1, 2008 (Bankr. S.D.N.Y. Lead
Case No.08-11153).  Christopher J. Marcus, Esq., and Victoria
Vron, Esq., at Weil, Gotshal & Manges, represent the Debtors in
their restructuring efforts.  The Debtors selected Epiq Systems -
Bankruptcy Solutions LLC as claims agent.  The U.S. Trustee for
Region 2 appointed six creditors to serve on an official committee
of unsecured creditors.  Paul N. Silverstein, Esq., and Jonathan
Levine, Esq., at Andrews Kurth LLP, represent the Committee as
counsel.

On June 30, 2008, the Debtors filed with the Bankruptcy Court a
plan of reorganization.  It was amended twice, the latest
amendment dated December 8, 2008.  The Debtors currently plan to
complete the liquidation of their connector-seal business before
seeking approval of the Amended Plan.


LTV CORP: Ends September with $10,492,000 Cash Balance
------------------------------------------------------
The LTV Corporation and 48 of its wholly owned subsidiaries filed
with the United States Bankruptcy Court for the Northern District
of Ohio, Eastern Division, their operating report for the period
ended September 30, 2009.

LTV ended the period with a $10,492,000 cash balance.  LTV
reported $1,000 in receipts and $179,000 in disbursements in
September, including $136,000 paid to Chapter 11 professionals.

A full-text copy of LTV's September operating report is available
at no charge at http://researcharchives.com/t/s?47a5


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


MERUELO MADDUX: Posts $1,943,048 Net Loss in September
------------------------------------------------------
Meruelo Maddux Properties, Inc., and 53 of its direct and
indirect subsidiaries and affiliates on October 15, 2009, filed
their unaudited condensed combined debtors-in-possession financial
statements included in the monthly operating report for the one
month ended September 30, 2009, with the United States Bankruptcy
Court for the Central District of California, San Fernando Valley
Division.

The Debtors posted a net loss of $1,943,048 on total revenue of
$2,057,390 for the month of September.

As of September 30, 2009, the Debtors had $539,319,743 in total
assets, $315,126,888 in total liabilities, and $224,192,855 in
total stockholders' equity.

A full-text copy of the September monthly operating report is
available at no charge at http://researcharchives.com/t/s?47a3

Based in Los Angeles, California, Meruelo Maddux Properties, Inc.
-- http://www.meruelomaddux.com/-- together with its affiliates,
engage in residential, commercial and industrial development.

Meruelo Maddux and its affiliates filed for Chapter 11 protection
on March 26, 2009 (Bankr. C.D. Calif. Lead Case No. 09-13356).
Aaron De Leest, Esq., John J. Bingham, Jr., Esq., and John N.
Tedford, Esq., at Danning Gill Diamond & Kollitz, represent the
Debtors in their restructuring efforts.  Peter C. Anderson, the
United States Trustee for Region 16, appointed five creditors to
serve on the Creditors Committee.  Asa S. Hami, Esq., Tamar
Kouyoumjian, Esq., and Victor A. Sahn, Esq., at SulmeyerKupetz, A
Professional Corporation, represent the Creditors Committee as
counsel.  The Debtors' financial condition as of December 31,
2008, showed estimated assets of $681,769,000 and estimated debts
of $342,022,000.


METROMEDIA INT'L: Posts $1.9 Million Net Loss in September
----------------------------------------------------------
MIG, Inc., reported a net loss of $1.9 million on net revenue of
$16,721 for the month ended September 30, 2009.  Professional fees
incurred in September and included in reorganization items totaled
$1.6 million.

At September 30,2009, MIG had $1.03 billion in total assets,
$203.6 million in total liabilities, and $828.4 million in total
equity.  The Company ended September with $47.5 million in cash.

A full-text copy of the September report is available at no charge
at http://bankrupt.com/misc/metromedia.septembermor.pdf

Based in Charlotte, North Carolina, MIG Inc. (PINK SHEETS: MTRM,
MTRMP) -- http://www.metromedia-group.com/-- through its wholly
owned subsidiaries, owns interests in several communications
businesses in the country of Georgia.  The Company's core
businesses include Magticom Ltd., a mobile telephony operator
located in Tbilisi, Georgia, Telecom Georgia, a long distance
telephony operator, and Telenet, which provides Internet access,
data communications, voice telephony and international access
services.

MIG, Inc., fka Metromedia International Group, Inc., filed for
Chapter 11 bankruptcy protection on June 18, 2009 (Bankr. D. Del.
Case No. 09-12118.)  Scott D. Cousins, Esq., at Greenberg Traurig
LLP assists the Company in its restructuring efforts.  Debevoise &
Plimpton LLP is the Company's special corporate counsel, while
Potter Anderson & Corroon LLP is the Company's special litigation
counsel.  The official committee of unsecured creditors of MIG,
Inc., has retained Baker & McKenzie LLP as its bankruptcy
counsel, nunc pro tunc to June 30, 2009.

In its petition, the Company said it had $100 million to
$500 million in assets and $100 million to $500 million in debts.
In its formal schedules, the Company said it had assets of
$54,820,681 against debts of $210,183,657.


NEUMANN HOMES: Has $2.03 Million Cash at End of September
---------------------------------------------------------
              Neumann Homes Inc., et al.
              Receipts and Disbursements
            Month Ended September 30, 2009

Beginning Balance in All Accounts
Neumann Citibank Operating Account                  359,824
Neumann Citibank - Customer Earnest Money Acct           15
Neumann Citibank - Funding/DIP Acct                       -
Neumann Petty Cash Account                            1,673
Neumann Citibank - Worker Camp Escrow                     -
Neumann Cmbank DIP Funding - Professional Acct            -
Neumann Citibank˙Clublands Antioch Clubhouse             14
                                              --------------
                                                     361,527

Restricted - Neumann Citibank - Glen at Lakemoor
   EM Acct                                             1,232
Restricted - IndyMac Escrow Acct - NeuVillage       125,609
Restricted - Chicago Title Escrow Acct -
   Closed Homes                                      224,435
Restricted - Chicago Title Escrow Acct -
  Lender Funded                                    1,377,147
Restricted - NHI KERP Account                        14,896
Restricted - Land Title Guarantee Escrow                  -
                                              --------------
                                                   1,743,320
                                              --------------
                                                   2,104,848

Receipts:
Operating Acct                                        17,026
Customer Earnest Money Acct-Ckg                            -
Customer Earnest Money Acct-MM                             -
Funding/DIP Account                                        -
Neumann Petty Cash Account                                 -
Glen at Lakemoor EM acct                                   0
Clublands Antioch Clubhouse acct                           -
DIP Funding - Professional Acct                            -
Restricted Escrow held by CTT-Lender Funding               -
IndyMac Escrow for L/C-Leona's NeuVillage                  -
Restricted Escrow held by CTT-(closings)                   -
NHI Worker Comp Escrow                                     -
NHI KERP Account                                           -
Other Receipts - Employee Health
Plan Contribution                                         -
                                              --------------
                                                      17,026

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

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

Necessary expenses:
Rent or mortgage payment(s)                           (7,236)
Utilities & phones                                      (672)
Insurance                                                  -
Merchandise/services bought for manufacture or sale        -

Other:
Payroll Services                                        (565)
Benefit Related including flex spending                    -
Miscellaneous                                              -
Expense Reimbursement                                 (1,135)
Postage, shipping, copying                               (90)
Other - Transfer                                           -
Supplies & Storage & Misc.                                 -
Temporary Labor                                            -
Consulting services                                  (39,682)
US Trustee Fees                                            -
Legal- Professional Fees                                   -
Professional tax service fees                        (27,387)
Filing Fees, Extension Fees                                -
Payroll tax adjustment                                     -
                                              --------------
                                                     (76,770)

Total Disbursements:                                 (89,553)

Net Receipts (Disbursements) for the
Current Period                                      (72,527)
                                              --------------
Ending Balance in all Accounts                    $2,032,321
                                              ==============

                       About Neumann Homes

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

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

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


PFF BANCORP: Posts $121,334 Net Loss in September
-------------------------------------------------
On October 16, 2009, PFF Bancorp, Inc. and Glencrest Investment
Advisors, Inc., Glencrest Insurance Services, Inc., Diversified
Builder Services, Inc., and PFF Real Estate Services, Inc., filed
their monthly operating reports for the period September 1, 2009,
to September 30, 2009, with the United States Bankruptcy Court for
the District of Delaware.

PFF Bancorp reported a net loss of $121,334 for the month of
September 2009.  Net Loss for December 5, 2008, to September 30,
2009, was $144,232,694.  Net loss for December 5, 2008, to
September 30, 2009, includes a Charge Off Invest in PFF B&T of
$142,517,693.

At September 30, 2009, PFF Bancorp had total assets of $15,843,707
and total liabilities of $117,430,056.

A full-text copy of the Debtors' September operating report is
available for free at http://researcharchives.com/t/s?47b1

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

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

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


PILGRIM'S PRIDE: Has $11.8 Mil. Profit for September
----------------------------------------------------
               Pilgrim's Pride Corporation
                       Balance Sheet
                    As of September 26, 2009

                           ASSETS

Unrestricted Cash                                  $192,556,513
Restricted                                                    0
Total Cash                                          192,556,513
Accounts receivable - net                           288,541,089
Intercompany accounts receivable                    191,537,031
Inventory                                           693,003,071
Notes receivable                                              0
Prepaid expenses                                     12,729,008
                                                 --------------
Total current assets                              1,378,366,712

Property, plant and equipment
Other assets                                      1,307,869,134
Less: Accumulated depreciation                      796,986,635
                                                 --------------
Net Property, Plant & Equipment                     510,882,499

Other assets                                      1,210,300,357
                                                 --------------
Total assets                                     $3,099,549,568
                                                 ==============

                    LIABILITIES

Postpetition Liabilities:
Accrued expenses                                             $-
Taxes payable                                        21,451,101
Notes payable (DIP Financing)                                 0
Professional fees (accrued est)                      10,985,500
Secured debt (accrued int)                           32,704,704
Others                                              150,721,884
                                                 --------------
Total postpetition liabilities                      215,863,189

Prepetition liabilities:
Secured debt                                      1,345,334,194
Priority debt                                           283,775
Unsecured debt                                      827,799,323
Other                                               625,464,204
                                                 --------------
Total prepetition liabilities                     2,798,881,496

Total Liabilities                                 3,014,744,684

Equity:
Prepetition owners' equity                          531,456,712
Postpetition cumulative profit (loss)               (18,456,430)
Direct charges to equity                           (428,195,398)
                                                 --------------
Total Equity                                         84,804,884

Total Liabilities & owners' equity               $3,099,549,568
                                                 ==============

              Pilgrim's Pride Corporation
                    Income Statement
             For the Month Ended September 26, 2009

Revenues:
Gross Revenue                                      $632,324,733
Less: Returns and discounts                          1,575,895
                                                  -------------
Net Revenue                                         630,748,837

Cost of Goods Sold:
Cost of goods sold                                  572,664,758
                                                  -------------
Total cost of goods sold                            572,664,758

Gross profit                                         58,084,079

Operating Expenses:
Officer/insider compensation                            642,797
General & administrative                              7,907,331
Other                                                 2,272,359
                                                  -------------
Total operating expenses                             10,822,487

Income before non-operating income & expense         47,261,592

Other Income & Expenses:
Financing expenses                                   14,016,803
Other                                                 1,216,549

Reorganization Expenses:
Professional fees                                    (8,297,443)
U.S. Trustee fees                                             0
Other reorganization items                           28,501,131
                                                  -------------
Total reorganization expenses                        20,203,688
Income tax                                               12,005
                                                  -------------
Net Profit (Loss)                                   $11,812,547
                                                  =============

                 Pilgrim's Pride Corporation
                Cash Receipts & Disbursements
            For the Month Ended September 26, 2009

Cash - Beginning of month                          $120,923,361
Cash sales                                                    0
Collection of Accounts Receivable:
Total operating receipts                            628,981,224
Non-Operating Receipts:
Loans & advances                                              0
Others                                               11,219,945
                                                   ------------
Total Non-operating receipts                         11,219,945

Total receipts                                     $640,201,169
Total Cash Available                                761,124,530

Operating Disbursement:
Customer programs                                     7,149,625
Growing and feeding                                 250,010,079
Contractors, repair and maintenance                  18,587,961
Fleet and freight                                    33,377,432
General insurance                                     3,433,696
Leases/rentals                                        7,328,460
Meat/food                                            17,189,816
Packaging/ingredients                                47,504,823
Gross payroll                                      $120,720,927
Utilities                                            18,019,577
Other                                                34,465,602
Capital expenditure                                   9,769,226
                                                   ------------
Total Operating Disbursements                       567,557,224

Reorganization Expenses:
Professional fees                                     3,331,060
U.S. Trustee fees                                             0
Other reorganization                                  2,073,537
                                                   ------------
Total reorganization expenses                         5,404,597

Total disbursements                                 572,961,821
                                                   ------------
Net cash flow                                        67,239,348

Changes in cash management obligations               13,798,282

Cash - End of Month                                $201,960,991
                                                   ============

                     About Pilgrim's Pride

Headquartered in Pittsburgh, Texas, Pilgrim's Pride Corporation
(Pink Sheets: PGPDQ) -- http://www.pilgrimspride.com/-- employs
roughly 41,000 people and operates chicken processing plants and
prepared-foods facilities in 14 states, Puerto Rico and Mexico.
The Company's primary distribution is through retailers and
foodservice distributors.

Pilgrim's Pride Corp. and six other affiliates filed Chapter 11
petitions on December 1, 2008 (Bankr. N.D. Tex. Lead Case No.
08-45664).  The Debtors' operations in Mexico and certain
operations in the United States were not included in the filing
and continue to operate as usual outside of the Chapter 11
process.

Pilgrim's Pride has engaged Stephen A. Youngman, Esq., Martin A.
Sosland, Esq., and Gary T. Holzer, Esq., at Weil, Gotshal & Manges
LLP, as bankruptcy counsel.  Lazard Freres & Co., LLC, is the
Company's investment bankers and William K. Snyder of CRG Partners
Group LLC is chief restructuring officer.  Kurtzman Carson
Consulting LLC serves as claims and notice agent.  Kelly Hart and
Brown Rudnick represent the official equity committee.  Attorneys
at Andrews Kurth LLP represents the official committee of
unsecured creditors.

As of December 27, 2008, the Company had US$3,215,103,000 in total
assets, US$612,682,000 in total current liabilities,
US$225,991,000 in total long-term debt and other liabilities, and
US$2,253,391,000 in liabilities subject to compromise.

Bankruptcy Creditors' Service, Inc., publishes Pilgrim's Pride
Bankruptcy News.  The newsletter tracks the Chapter 11 proceeding
of Pilgrim's Pride Corp. and its various affiliates.
(http://bankrupt.com/newsstand/or 215/945-7000)


PROLIANCE INTERNATIONAL: Post $73.3 Million Net Loss in August
--------------------------------------------------------------
On October 15, 2009, Proliance International, Inc., filed its
monthly operating report for the period ended August 31, 2009.

The Company reported a net loss of $73.3 million on total net
sales of $3.2 million for the month of August.  The net loss for
August includes a $68.0 million loss on sale of assets.

At August 31, 2009, the Company had $55.7 million in total assets
and $103.8 million in total liabilities.

A full-text copy of the Company's August report is available for
free at http://bankrupt.com/misc/proliance.augustmor.pdf

Based in New Haven, Connecticut, Proliance International, Inc. --
http://www.pliii.com/-- aka Godan makes automobile parts.  The
Company and its affiliates filed for Chapter 11 on July 2, 2009
(Bankr. D. Del. Lead Case No. 09-12278).  Christopher M. Samis,
Esq., and Daniel J. DeFranceschi, Esq., at Richards, Layton &
Finger PA, represent the Debtors in their restructuring efforts.
The Debtors' financial condition as of June 22, 2009, showed total
assets of $160.3 million and total debts of $133.5 million.

The sale of Proliance's North American assets to Centrum Equities
XV, LLC, was consummated under the provisions of Section 363 of
the Bankruptcy Code on August 14, 2009.


RATHGIBSON INC: Sept. Loss $7 Million, Sales $17.3 Million
----------------------------------------------------------
According to Bill Rochelle at Bloomberg News, RathGibson Inc.
reported a $7 million net loss in September on net sales of
$17.3 million.  The operating loss for the month was $3.8 million.
Tax expense, interest, and depreciation aggregated $4.8 million.

The company was scheduled for an Oct. 16 confirmation hearing on
the reorganization plan negotiated before the Chapter 11 filing.
According to Mr. Rochelle, the confirmation hearing was called
off, with a new date to be selected in the future.

Prior to filing, RathGibson and subsidiary Greenville Tube Company
entered into a Plan Support Agreement, dated as of July 13, 2009,
with holders of in excess of 73% of its 11.25% Senior Notes due
2014.  Pursuant to the Plan, RathGibson's existing indebtedness in
respect of Senior Notes Claims in Class 4 -- estimated at
$209.2 million -- and Senior Note Guaranty Claims in Class 8 will
be cancelled and exchanged for New Common Stock in Reorganized
RathGibson, subject to dilution.  The Plan provides a 7% recovery
for Senior Notes Claims and Senior Note Guaranty Claims.

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

               http://ResearchArchives.com/t/s?3f58

A full-text copy of the Disclosure Statement is available at no
charge at http://ResearchArchives.com/t/s?3f57

                       About RathGibson Inc.

Based in Lincolnshire, Illinois, RathGibson Inc. --
http://www.RathGibson.com/, http://www.GreenvilleTube.com/and
http://www.ControlLine.com/-- is a worldwide manufacturer of
highly engineered stainless steel, nickel, and titanium tubing for
diverse industries such as chemical, petrochemical, energy --
power generation, energy -- oil and gas, food, beverage,
pharmaceutical, biopharmaceutical, medical, biotechnology, and
general commercial.

Manufacturing locations include: Janesville, Wisconsin, North
Branch, New Jersey, Clarksville, Arkansas (Greenville Tube), and
Marrero, Louisiana (Mid-South Control Line).  In addition to the
sales offices in Janesville, North Branch, and Marrero, RathGibson
has also strategically placed sales offices in Houston, Texas,
USA; Shanghai, China; Manama, Bahrain; Melbourne, Australia;
Seoul, Republic of Korea; Mumbai, India; Singapore; Vienna,
Austria; and Buenos Aires, Argentina.

RathGibson, Inc., together with three affiliates, filed for
Chapter 11 on June 13, 2009 (Bankr. D. Del. Case No. 09-12452).
Attorneys at Young, Conaway, Stargatt & Taylor and Willkie Farr &
Gallagher LLP serve as co-counsel.  Jefferies & Company Inc. and
Mesirow Financial Consulting LLC have been hired as financial
advisors.  Kelley Drye & Warren LLP serves as special corporate
counsel.  Garden City Group is claims and notice agent.  The
petition says that Rathgibson has assets and debts of $100 million
to $500 million.

Scott Welkis, Esq., Kristopher M. Hansen, Esq., and Jayme T.
Goldstein, Esq., at Stroock & Stroock & Lavan represent Wilmington
Trust FSB, as administrative agent, and an ad hoc committee of
certain holders of Senior Notes.  Attorneys at Richards, Layton &
Finger P.A., also represent the ad hoc noteholders committee.


RATHGIBSON INC: Posts $7 Million Net Loss in September
------------------------------------------------------
Rathgibson Inc., et al., reported a net loss of $7.0 million on
net sales of $17.2 million for the month of September 2009.  Gross
profit was $771,202 and operating loss was $3.8 million.

At September 30, 2009, the Debtors had $321.6 million in total
assets and $491.6 million in total liabilities.

A full-text copy of the Company's September report is available
for free at http://bankrupt.com/misc/rathgibson.septembermor.pdf

                      About RathGibson Inc.

Based in Lincolnshire, Illinois, RathGibson Inc. --
http://www.RathGibson.com/, http://www.GreenvilleTube.com/and
http://www.ControlLine.com/-- is a worldwide manufacturer of
highly engineered stainless steel, nickel, and titanium tubing for
diverse industries such as chemical, petrochemical, energy --
power generation, energy -- oil and gas, food, beverage,
pharmaceutical, biopharmaceutical, medical, biotechnology, and
general commercial.

Manufacturing locations include: Janesville, Wisconsin, North
Branch, New Jersey, Clarksville, Arkansas (Greenville Tube), and
Marrero, Louisiana (Mid-South Control Line).  In addition to the
sales offices in Janesville, North Branch, and Marrero, RathGibson
has also strategically placed sales offices in Houston, Texas,
USA; Shanghai, China; Manama, Bahrain; Melbourne, Australia;
Seoul, Republic of Korea; Mumbai, India; Singapore; Vienna,
Austria; and Buenos Aires, Argentina.

RathGibson, Inc., together with three affiliates, filed for
Chapter 11 on June 13, 2009 (Bankr. D. Del. Case No. 09-12452).
Attorneys at Young, Conaway, Stargatt & Taylor and Willkie Farr &
Gallagher LLP serve as co-counsel.  Jefferies & Company Inc. and
Mesirow Financial Consulting LLC have been hired as financial
advisors.  Kelley Drye & Warren LLP serves as special corporate
counsel.  Garden City Group is claims and notice agent.  The
petition says that Rathgibson has assets and debts of $100 million
to $500 million.

Scott Welkis, Esq., Kristopher M. Hansen, Esq., and Jayme T.
Goldstein, Esq., at Stroock & Stroock & Lavan represent Wilmington
Trust FSB, as administrative agent, and an ad hoc committee of
certain holders of Senior Notes.  Attorneys at Richards, Layton &
Finger P.A., also represent the ad hoc noteholders committee.


READER'S DIGEST: Reports $10.5 Million Net Income for September
---------------------------------------------------------------
         The Reader's Digest Association, Inc., et al.
                    Combined Balance Sheet
                   As of September 30, 2009

Assets
Current assets:
  Cash and cash equivalents                        $134,000,000
  Accounts receivable & other receivables, net      116,600,000
  Inventories                                        47,400,000
  Intercompany receivable                            29,100,000
  Investment in subsidiaries, at cost             1,688,500,000
  Other current assets                              121,800,000
                                                 --------------
     Total current assets                         2,137,400,000

Property, plant and equipment, net                   38,100,000
Restricted cash                                       1,200,000
Goodwill                                            410,100,000
Other intangible assets, net                        158,300,000
Other noncurrent assets                             196,700,000
                                                 --------------
Total assets                                     $2,941,800,000
                                                 ==============

Liabilities and stockholder's deficit
Current liabilities:
  Short-term borrowings                            $100,000,000
  Accounts payable                                   61,200,000
  Accrued expenses                                   67,200,000
  Other current liabilities                         278,200,000
                                                 --------------
     Total current liabilities                      506,600,000

Unearned revenues                                   154,100,000
Postretirement and postemployment
  benefits other than pensions                       14,600,000
Intercompany long-term                               82,600,000
Other noncurrent liabilities                        176,500,000
                                                 --------------
Liabilities not subject to compromise               934,400,000

Liabilities subject to compromise                 2,449,100,000
                                                 --------------
Total Liabilities                                 3,383,500,000

Total stockholder's deficit                        (441,700,000)
Total liabilities and stockholder's deficit      --------------
                                                 $2,941,800,000
                                                 ==============

         The Reader's Digest Association, Inc., et al.
               Combined Statement of Operations
                Month Ended September 30, 2009

Revenues                                            $88,400,000

Product, distribution and editorial expenses         41,500,000
Promotion, marketing and admin. expenses             38,300,000
Other operating items, net                              600,000
                                                 --------------
Operating profit                                      8,000,000

Interest expense, including amortization                500,000
Other expense (income), net                          (9,800,000)
                                                 --------------
Income before reorganization items,                  17,300,000
  income taxes and discontinued operations

Reorganization items:
  Professional fees                                   6,100,000
  Gains on LSTC                                        (300,000)
  Compensation and retention                          1,000,000
                                                 --------------
Total Reorganization items                            6,800,000
                                                 --------------
Income before income taxes and                       10,500,000
  discontinued operations

Income tax provision                                    900,000
                                                 --------------
Income from continuing operations                     9,600,000

Income from discontinued operations, net of tax         900,000
                                                 --------------
Net Income                                          $10,500,000
                                                 ==============

         The Reader's Digest Association, Inc., et al.
               Combined Statement of Cash Flows
                Month Ended September 30, 2009

Cash flows from operating activities:
Net Income                                          $10,500,000
Adjustments to reconcile net loss to
operating cash flows:
  Income from discontinued operations, net             (900,000)
  Depreciation and amortization                       2,800,000
  Amortization of debt issuance costs                 1,100,000
  Net loss on sale of certain assets                    400,000
Changes in assets and liabilities, net:
  Accounts receivable, net                          (31,000,000)
  Inventories                                           300,000
  Prepaid and deferred promotion costs                 (500,000)
  Other assets                                       (9,400,000)
  Unearned revenues                                  21,300,000
  Income taxes                                        2,600,000
  Intercompany payables/receivables                 (12,600,000)
  Accounts payable and accrued expenses              45,900,000
  Liabilities subject to compromise                  (4,900,000)
  Other liabilities                                  (1,200,000)
                                                 --------------
Net change in cash due to                            24,400,000
  continuing operating activities

Net change in cash due to discontinued
  operating activities                                  600,000
                                                 --------------
Net change in cash due to operating activities       25,000,000

Cash flows from investing activities:
  Capital expenditures                                 (100,000)
                                                 --------------
Net change in cash due to investing activities         (100,000)

Cash flows from financing activities:                         -
                                                 --------------
Net change in cash due to financing activities                -

Net change in cash and cash equivalents              24,900,000
Cash & cash equivalents at beginning of period      109,100,000
                                                 --------------
Cash & cash equivalents at end of period           $134,000,000
                                                 ==============

               About The Reader's Digest Association

RDA is a global multi-brand media and marketing company that
educates, entertains and connects audiences around the world.  The
company builds multi-platform communities based on branded
content.  With offices in 44 countries, it markets books,
magazines, and music, video and educational products reaching a
customer base of 130 million in 78 countries.  It publishes 94
magazines, including 50 editions of Reader's Digest, the world's
largest-circulation magazine, operates 65 branded Web sites
generating 22 million unique visitors per month, and sells
40 million books, music and video products across the world each
year.  Its global headquarters are in Pleasantville, N.Y.

Reader's Digest said that as of June 30, 2009, it had total assets
of $2.2 billion against total debts of $3.4 billion.

Reader's Digest, together with its 47 affiliates, filed for
Chapter 11 on August 24 (Bankr. S.D.N.Y. Case No. 09-23529).
Kirkland & Ellis LLP has been engaged as general restructuring
counsel.  Mallet-Prevost, Colt & Mosle LLP has been tapped as
conflicts counsel.  Ernst & Young LLP is auditor.  Miller Buckfire
& Co, LLC, is financial advisor.  AlixPartners, LLC, is
restructuring consultant.  Kurtzman Carson Consultants is notice
and claims agent.

The Official Committee of Unsecured Creditors is tapping BDO
Seidman, LLP, as financial advisor, Trenwith Securities, LLP, as
investment banker and Otterbourg, Steindler, Houston & Rosen,
P.C., as counsel.

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


REUNION INDUSTRIES: Incurs $160,000 Net Loss in August
------------------------------------------------------
Reunion Industries, Inc., posted a net loss of $160,000 on net
sales $1,157,000 for the month of August 2009.

The Debtor ended August with $2,024,247 cash.  The Debtor paid
$43,359 in professional fees in August.

As of August 31, 2009, the Debtor had $18,092,000 in total assets,
$9,816,000 in total liabilities, and $8,276,000 in total equity.

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

               http://researcharchives.com/t/s?47b5

Reunion Industries filed for Chapter 11 protection on November 26,
2007 (Bankr. D. Conn. Case No. 07-50727).  Two Reunion Industries
stockholders, Charles E. Bradley, Sr. Family Limited Partnership,
and John Grier Poole Family Limited Partnership filed separate
Chapter 11 petitions on the same day (Bankr. D. Conn. Case Nos.
07-50725 and 07-50726).  Carol A. Felicetta, Esq., David M. S.
Shaiken, Esq., Eric A. Henzy, Esq., at Reid and Riege, P.C.; and
Derek M. Johnson, Esq., at Ruben, Johnson and Morgan, represent
Reunion Industries as counsel.


SHARPER IMAGE: Ends September With $5,682,588 Cash
--------------------------------------------------
TSIC, Inc., formerly known as The Sharper Image Corporation, filed
with the U.S. Bankruptcy Court for the District of Delaware on
October 16, 2009, its monthly operating report for September 2009.

TSIC ended September with $5,682,588 cash.  TSIC paid $58,448 in
bankruptcy professional fees and reimbursed $5,519 in
professionals' expenses.

TSIC posted a net loss of $50,834 during the period.  As of
September 30, 2009, TSIC had $10,122,355 in total assets,
($100,670,573) in total liabilities, and $90,548,218 in net
owner's equity.

A full-text copy of TSIC's September operating report is available
at no charge at http://researcharchives.com/t/s?47a7

                     About The Sharper Image

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

The Company filed for Chapter 11 protection on February 19, 2008
(Bankr. D. Del. Case No. 08-10322).  Judge Kevin Gross presides
over the case.  Harvey R. Miller, Esq., Lori R. Fife, Esq., and
Christopher J. Marcus, Esq., at Weil, Gotshal & Manges, LLP,
serve as the Debtor's lead counsel.  Steven K. Kortanek, Esq.,
and John H. Strock, Esq., at Womble, Carlyle, Sandridge & Rice,
P.L.L.C., serve as the Debtor's local Delaware counsel.

An official committee of unsecured creditors has been appointed in
the case.  Cooley Godward Kronish LLP is the Committee's lead
bankruptcy counsel.  Whiteford Taylor Preston LLC is the
Committee's Delaware counsel.

When the Debtor filed for bankruptcy, it listed total assets of
$251,500,000 and total debts of $199,000,000.  As of June 30,
2008, the Debtor listed $52,962,174 in total assets and
$39,302,455 in total debts.

Sharper Image sought and obtained the Court's approval to change
its name to "TSIC, Inc." in relation to an Asset Purchase
Agreement by the Debtor with Gordon Brothers Retail Partners, LLC,
GB Brands, LLC, Hilco Merchant Resources, LLC, and Hilco Consumer
Capital, LLC.


SPANSION INC: Reports $886,500 Stand-Alone Loss for July
--------------------------------------------------------
Spansion Executive Vice President and Chief Financial Officer
Randy Furr filed on October 20, 2009, Spansion Inc.'s monthly
operating report for July 2009.

Mr. Furr notes that Spansion Inc., is the holding company
that directly and indirectly owns Spansion LLC, the principal
operating company of Spansion.  It does not have any employees,
nor does it conduct any business that generates any revenue.  It
also does not file any separate income or payroll tax returns, he
says.  However, Spansion Inc., is the parent company for
Spansion's federal consolidated and California worldwide unitary
tax returns.

A full-text copy of Spansion Inc.'s June Operating Report is
available for free at:

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

                          Spansion Inc.
                         Balance Sheet
                       As of July 26, 2009

ASSETS
Unrestricted Cash & Cash Equivalents                       $0
Restricted Cash & Cash Equivalents                          0
Accounts Receivable (net)                                   0
Notes Receivable                                            0
Inventories                                                 0
Prepaid Expenses                                            0
Professional Retainers                                      0
Other Current Assets                               14,011,929
                                                --------------
Total current assets                                14,011,929

Property and Equipment                                       0
Real Property & Improvements                                0
Machinery and Equipment                                     0
Furniture, fixtures & Office Equipment                      0
Leasehold Improvements                                      0
Vehicles                                                    0
Less Accumulated Depreciation                               0
                                                --------------
Total Property and Equipment                                0
OTHER ASSETS
Loans to Insiders
OTHER ASSETS                                                0
                                                --------------
Total Other Assets                                           0
                                                --------------
Total Assets                                       $14,011,929
                                                ==============

LIABILITIES AND OWNER EQUITY
Liabilities Not Subject to Compromise (Postpetition)
Accounts Payable                                           $0
Taxes Payable                                               0
Wages Payable                                               0
Notes Payable                                               0
Rent/Lease                                                  0
Secured Debt                                                0
Professional Fees                                           0
Amounts Due to Insiders                                     0
Other Postpetition Liabilities                              0
                                                --------------
Total Postpetition Liabilities                               0
Liabilities Subject to Compromise Prepetition
Secured Debt                                                0
Priority Debt                                               0
Intercompany Payable                                   64,907
Unsecured Debt                                              0
                                                --------------
Total Prepetition Liabilities                          64,907
                                                --------------
Total Liabilities                                       64,907
OWNER EQUITY
Capital Stock                                         161,875
Additional Paid-in Capital                      2,358,870,026
Partners' Capital Account                                   0
Owner's Equity Account                                      0
Retained Earnings-Prepetition                  (2,340,367,595)
Retained Earnings-Postpetition                     (4,717,283)
Adjustments to Owner Equity                                 0
Postpetition Contributions                                  0
                                                --------------
Net Owner Equity                                   13,947,022
                                                --------------
Total Liabilities and Owner Equity                 $14,011,929
                                                ==============

                         Spansion Inc.
                    Statement of Operations
          For the Period June 29, 2009 to July 26, 2009

REVENUES
Gross Revenues                                             $0
Less: Returns & Allowances                                  0
                                                  ------------
Net Revenue                                                 0
Cost of Goods Sold
Add: Other costs                                       162,954
Gross Profit                                                 0
Cost of Goods Sold                                     162,954
                                                  ------------
Gross Profit                                          (162,954)
Operating Expenses
Advertising                                                 0
Auto and Truck Expense                                      0
Bad Debts                                                   0
Contributions                                               0
Employee Benefits Programs                                  0
Insider Compensation                                        0
Insurance                                                   0
Management Fees/Bonuses                                     0
Office Expense                                              0
Pension & Profit-sharing Plans                              0
Repairs and Maintenance                                     0
Rent and Lease Expense                                      0
Salaries/Commissions/Fees                                   0
Supplies                                                    0
Taxes-Payroll                                               0
Taxes-Real Estate                                           0
Taxes-Others                                                0
Travel and Entertainment                                    0
Utilities                                                   0
Other                                                 723,568
                                                  ------------
Total Operating Expense Before Depreciation           723,568
Depreciation/Depletion/Amortization                          0
                                                  ------------
Net Profit(loss) Before Other Income & Expenses       (886,522)

OTHER INCOME AND EXPENSES
Other Income                                                0
Interest Expense                                            0
Other Expense                                               0
                                                  ------------
Net Profit(loss)Before Reorganization Items          (886,522)
Reorganization Items
Professional Fees                                           0
U.S. Trustee Quarterly Fees                                 0
Income Taxes                                                0
                                                  ------------
Net Profit(loss)                                     ($886,522)
                                                  ============

                        About Spansion Inc.

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

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

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

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


SPANSION INC: Cerium Reports $184,100 Stand-Alone Profit for July
-----------------------------------------------------------------
Spansion Executive Vice President and Chief Financial Officer
Randy Furr relates that even though Cerium Laboratories LLC does
not have its own employees, it conducts business that provides
technical support to companies in the fields of semiconductors,
alternative fuels and the nanosciences.  It also does not file
any separate income or payroll tax returns, he adds.

A full-text copy of Cerium Laboratories' July Monthly Operating
Report is available for free at:

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

                   Cerium Laboratories LLC
                         Balance Sheet
                     As of July 26, 2009

ASSETS
Unrestricted Cash & Cash Equivalents                 $246,409
Restricted Cash & Cash Equivalents                          0
Accounts Receivable (net)                             933,313
Notes Receivable                                            0
Inventories                                                 0
Prepaid Expenses                                       76,489
Professional Retainers                                      0
Amount due from Intercompany                        1,984,844
Other Current Assets                                        0
                                                  ------------
Total current assets                                 3,241,055

Property and Equipment
Real Property & Improvements                                0
Machinery and Equipment                            18,887,980
Furniture, fixtures & Office Equipment                      0
Leasehold Improvements                                 83,120
Vehicles                                                    0
Less Accumulated Depreciation                     (18,250,488)
                                                  ------------
Total Property and Equipment                          720,612
Other Assets
Loans to Insiders                                           0
Other Assets                                                0
                                                  ------------
Total Other Assets                                           0
                                                  ------------
Total Assets                                        $3,961,667
                                                  ============

LIABILITIES AND OWNER EQUITY
Liabilities Not Subject to  Compromise Postpetition)
Accounts Payable                                      $66,016
Taxes Payable                                          26,454
Wages Payable                                               0
Accrued liabilities                                         0
Rent/Lease-Building/Equipment                               0
Secured Debt                                                0
Professional Fees                                           0
Amounts Due to Insiders                                     0
Other Postpetition Liabilities                              0
                                                  ------------
Total Postpetition Liabilities                          92,471
Liabilities Subject to Compromise Prepetition
Secured Debt                                                0
Priority Debt                                          22,608
Intercompany Payable                                   80,100
Unsecured Debt                                        483,372
                                                  ------------
Total Prepetition Liabilities                         586,080
                                                  ------------
Total Liabilities                                      678,551
OWNER EQUITY
Capital Stock                                         335,453
Additional Paid-in Capital                                  0
Partners' Capital Account                                   0
Owner's Equity Account                                      0
Retained Earnings-Prepetition                       2,136,090
Retained Earnings-Postpetition                        811,573
Adjustments to Owner Equity                                 0
Postpetition Contributions                                  0
                                                  ------------
Net Owner Equity                                    3,283,116
                                                  ------------
Total Liabilities and Owner Equity                  $3,961,667
                                                  ============

                    Cerium Laboratories LLC
                     Statement Of Operations
          For The Period June 29, 2009 to July 26, 2009

REVENUES
Gross Revenues                                        $180,958
Intercompany Revenue                                   374,308
                                                  ------------
Net Revenue                                            555,266
Cost of Goods Sold
Beginning Inventory                                          0
Add: Purchases                                               0
Add: Cost of Labor                                           0
Add: Other Costs                                             0
Less: Ending Inventory                                       0
Cost of Goods Sold                                           0
                                                  ------------
Gross Profit                                           555,266
OPERATING EXPENSES
Advertising                                                  0
Auto and Truck Expense                                       0
Bad Debts                                                    0
Contributions                                                0
Employee Benefits Programs                              34,409
Insider Compensation                                         0
Insurance                                                    0
Management Fees/Bonuses                                      0
Office Expense                                               0
Pension & Profit-Sharing Plans                               0
Repairs and Maintenance                                 54,482
Rent and Lease Expense                                  41,965
Salaries/Commissions/Fees                              199,204
Supplies                                                   701
Taxes-Payroll                                                0
Taxes-Real Estate                                        4,988
Taxes-Others                                                 0
Travel and Entertainment                                     0
Utilities                                                    0
Other                                                   17,483
                                                  ------------
Total Operating Expense Before Depreciation            353,231
Depreciation/Depletion/Amortization                     17,843
                                                  ------------

Net Profit(Loss) Before Other Income & Expenses        184,192
OTHER INCOME AND EXPENSES
Other Income                                                 0
Interest Expense                                             0
Other Expense                                                0
                                                  ------------
Net Profit (loss) Before Reorganization Items          184,192
Reorganization Items
Professional Fees                                            0
U.S. Trustee Quarterly Fees                                  0
Interest Earned on Accumulated Cash From Chapter             0
Gain(loss) From Sale of Equipment                            0
Other Reorganization Expenses                                0
Total Reorganization Expenses                                0
Income Taxes                                                 0
                                                  ------------
Net Profit(loss)                                      $184,192
                                                  ============

                    Cerium Laboratories LLC
         Schedule of Cash Receipts and Disbursements
        For The Period June 29, 2009 to July 26, 2009

Cash Beginning Month                                  $188,504
Receipts
Customer Receipts                                     106,827
Intercompany Receipts                                       0
Other Receipts                                              0
                                                  ------------
Total Receipts                                         106,827

Disbursements
Buildings                                                   0
Foundry & Subcon                                            0
Labor & Benefits                                            0
Material                                                    0
Other                                                   5,078
Outside Services                                        7,457
Repair & Maintenance                                   36,388
Capital Expenditure                                         0
Debt Obligations & Capital Leases                           0
Taxes                                                       0
Facility Closure Costs                                      0
Key Employee Incentive Plan                                 0
Reduction in Force                                          0
Restructuring Professional Fees                             0
Set-off Liabilities                                         0
Utilities Deposit                                           0
Intercompany Transfers                                      0
                                                  ------------
Total Disbursements                                     48,922
Net Cash Inflow(Outflow)                                57,905
                                                  ------------
Cash End of Month                                     $246,409
                                                  ============

                        About Spansion Inc.

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

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

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

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


SPANSION INC: Spansion Int'l Reports $87,000 Profit for July
------------------------------------------------------------
                   Spansion International Inc.
                         Balance Sheet
                      As of July 26, 2009

ASSETS
Unrestricted Cash & Cash Equivalents                 $584,574
Restricted Cash & Cash Equivalents                      9,740
Accounts Receivable (net)                                   0
Notes Receivable                                            0
Inventories                                                 0
Prepaid Expenses                                      149,399
Professional Retainers                                      0
Other Current Assets                                7,891,357
                                                  ------------
Total current assets                                 8,635,070

Property and Equipment
Real Property & Improvements                        2,503,051
Machinery and Equipment                               972,480
Furniture, fixtures & Office Equipment                286,506
Leasehold Improvements                                      0
Vehicles                                                    0
Less Accumulated Depreciation                      (1,350,654)
                                                  ------------
Total Property and Equipment                        2,411,383
Other Assets
Loans to Insiders                                           0
Other Assets                                          641,274
                                                  ------------
Total Other Assets                                     641,274
                                                  ------------
Total Assets                                       $11,687,727
                                                  ============

LIABILITIES AND OWNER EQUITY
Liabilities Not Subject to  Compromise Postpetition
Accounts Payable                                     $151,613
Taxes Payable                                         129,616
Wages Payable                                       1,540,975
Accrued liabilities                                   710,889
Rent/Lease-Building/Equipment                               0
Secured Debt                                                0
Professional Fees                                           0
Amounts Due to Insiders                                     0
Other Postpetition Liabilities                         12,592
                                                  ------------
Total Postpetition Liabilities                       2,545,686
Liabilities Subject to Compromise Prepetition
Secured Debt                                                0
Priority Debt                                       1,594,450
Intercompany Payable                                1,641,837
Unsecured Debt                                        190,664
                                                  ------------
Total Prepetition Liabilities                       3,426,951
                                                  ------------
Total Liabilities                                    5,972,637
OWNER EQUITY
Capital Stock                                      (4,415,651)
Additional Paid-in Capital                                  0
Dividend                                           (4,574,812)
Partners' Capital Account                                   0
Owner's Equity Account                                      0
Retained Earnings-Prepetition                      14,134,680
Retained Earnings-Postpetition                        570,872
Adjustments to Owner Equity                                 0
Postpetition Contributions                                  0
                                                  ------------
Net Owner Equity                                    5,715,090
                                                  ------------
Total Liabilities and Owner Equity                 $11,687,727
                                                  ============

                  Spansion International Inc.
                   Statement of Operations
         For The Period June 29, 2009 to July 26, 2009

REVENUES
Intercompany Revenue                               $1,432,456
Less: Returns & Allowances                                  0
                                                  ------------
Net Revenue                                         1,432,456
Cost of Goods Sold
Beginning Inventory                                          0
Add: Purchases                                               0
Add: Cost of Labor                                           0
Add: Other costs                                             0
Less: Ending Inventory                                       0
                                                  ------------
Gross Profit                                         1,432,456
Operating Expenses
Advertising                                                 0
Auto and Truck Expense                                 71,050
Bad Debts                                                   0
Contributions                                               0
Employee Benefits Programs                            264,322
Insider Compensation                                        0
Insurance                                              11,859
Management Fees/Bonuses                                73,129
Office Expense                                          3,740
Pension & Profit-sharing Plans                         74,580
Repairs and Maintenance                                25,353
Rent and Lease Expense                                136,784
Salaries/Commissions/Fees                           1,011,133
Supplies                                                6,354
Taxes-Payroll                                               0
Taxes-Real Estate                                           0
Taxes-Others                                                0
Travel and Entertainment                               50,907
Utilities                                              30,883
Other                                                  50,865
                                                   -----------
Total Operating Expense Before Depreciation          1,810,959
Depreciation/Depletion/Amortization                     58,446
                                                   -----------
Net Profit(loss) Before Other Income & Expenses       (436,949)
OTHER INCOME AND EXPENSES
Other Income                                          582,289
Interest Expense                                            0
Other Expense                                               0
                                                  ------------
Net Profit(loss)Before Reorganization Items            145,340
Reorganization Items
Professional Fees                                           0
U.S. Trustee Quarterly Fees                                 0
Income Taxes                                           58,003
                                                  ------------
Net Profit(loss)                                       $87,337
                                                  ============

                  Spansion International Inc.
          Schedule of Cash Receipts and Disbursements
        For The Period June 29, 2009 To July 26, 2009

Cash Beginning of Month                               $842,383
Receipts
Customer Receipts                                           0
Intercompany Transfer                               2,088,861
Other Receipts                                         24,310
                                                  ------------
Total Receipts                                       2,113,171
Disbursements
Buildings                                             131,761
Foundry & Subcon                                            0
Labor & Benefits                                    1,796,799
Material                                                    0
Other                                                 328,146
Outside Services                                       30,564
Repair & Maintenance                                    4,433
Capital Expenditures                                        0
Debt Obligations & Capital Leases                           0
Taxes                                                  83,361
Facility Closure Costs                                      0
                                                  ------------
Total Disbursements                                  2,375,065
Net Cash Inflow/(Outflow)                             (261,894)
                                                  ------------
Cash End of Month                                     $580,489
                                                  ============

A full-text copy of Spansion International's July monthly
operating report is available for free at:

      http://bankrupt.com/misc/Spansion_Inter%27lJulyMOR.pdf

                        About Spansion Inc.

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

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

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

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


SPANSION INC: Spansion LLC Reports $8.3 Mil. Loss for July
----------------------------------------------------------
Spansion LLC Executive Vice President and Chief Financial Officer
Randy Furr filed on October 20, 2009, Spansion LLC's monthly
operating report for July 2009.  Spansion LLC is the principal
operating company of the Debtors.  It is the parent company of
Spansion International, Inc., and all other foreign Spansion
entities.

According to Mr. Furr, Spansion LLC has employees, and
conducts businesses that generate revenue.  It files its own
payroll tax returns, and it is included in Spansion Inc.'s
federal consolidated and California worldwide unitary tax
returns.

Mr. Furr further notes that Spansion LLC recognizes the operating
results of its wholly owned subsidiaries worldwide based on the
equity method of accounting.  However, since one of its
subsidiaries, Spansion Japan Limited, filed a proceeding under
the Corporate Reorganization Law (Kaisha Kosei Ho) of Japan on
February 10, 2009, which was formally commenced on March 3,
Spansion LLC no longer "controls" SPJ.  SPJ's results are no
longer consolidated in Spansion Inc.'s consolidated financial
results effective March 2009, and have never been reflected in
Spansion LLC's monthly Operating Reports.

                         Spansion LLC
                         Balance Sheet
                     As of July 26, 2009

ASSETS
Unrestricted Cash & Cash Equivalents             $222,945,880
Short Term Investment                             121,575,001
Restricted Cash & Cash Equivalents                  4,258,199
Accounts Receivable (net)                          76,499,980
Notes Receivable                                            0
Inventories                                       163,154,282
Prepaid Expenses                                   13,822,218
Professional Retainers                              1,809,702
Intercompany Receivables                          427,713,183
Other Current Assets                               16,671,736
                                                --------------
Total current assets                             1,048,450,181

Property and Equipment
Real Property & Improvements                       13,078,518
Machinery and Equipment                         1,159,326,637
Furniture, fixtures & Office Equipment                      0
Leasehold Improvements                            734,327,805
Vehicles                                                    0
Less Accumulated Depreciation                  (1,602,913,382)
                                                --------------
Total Property and Equipment                      303,819,578
OTHER ASSETS
Loans to Insiders
Intercompany Investments                          195,736,041
Other assets                                       50,715,436
                                                --------------
Total Other Assets                                 246,451,477
                                                --------------
Total Assets                                    $1,598,721,236
                                                ==============

LIABILITIES AND OWNER EQUITY
Liabilities Not Subject to Compromise (Postpetition)
Accounts Payable                                  $19,766,768
Taxes Payable                                       3,225,309
Wages Payable                                       6,130,423
Secured Debt                                       78,678,188
Accrued Expense                                    21,877,593
Deferred Income                                    52,685,823
Intercompany                                      205,370,193
Other Postpetition Liabilities                      1,098,208
                                                --------------
Total Postpetition Liabilities                     388,832,507

Liabilities Subject to Compromise Prepetition
Secured Debt                                      672,927,529
Priority Debt                                      25,082,839
Unsecured Debt                                    647,394,524
Intercompany                                      283,897,400
                                                --------------
Total Prepetition Liabilities                   1,629,302,291
                                                --------------
Total Liabilities                                2,018,134,798

OWNER EQUITY
Intercompany Common Stock                       2,289,379,270
Additional Paid-in Capital                        124,015,097
Partners' Capital Account                                   0
Owner's Equity Account                                      0
Retained Earnings-Prepetition                  (2,878,310,157)
Retained Earnings-Postpetition                     45,502,228
                                                --------------
Net Owner Equity                                 (419,413,561)
                                                --------------
Total Liabilities and Owner Equity              $1,598,721,236
                                                ==============

                          Spansion LLC
                     Statement of Operations
        For the Period June 29, 2009 to July 26, 2009

REVENUES
Gross Revenues                                    $79,219,881
Less: Changes in reserves                          (2,895,306)
                                                --------------
Net Revenue                                        76,324,575
Cost of Goods Sold
Manufacturing expense                              33,417,035
Disty/OEM cost adjustment                            (622,365)
Intercompany purchase                              48,659,655
Foreign currency gain/loss                            343,186
Inventory change                                  (23,804,806)
                                                --------------
Cost of Goods Sold                                  57,992,705
                                                --------------
Gross Profit                                        18,331,870
Operating Expenses
Building Expense                                    1,450,589
Labor & Benefits                                    7,059,481
Freight                                                 6,702
Marketing and communications                           77,218
Material                                              202,694
Outside Services                                    5,144,203
Repair & Maintenance                                  433,367
Telecom and Software                                  996,389
Travel                                                189,213
Other                                                 193,235
                                                --------------
Total Operating Expenses                            15,753,092
Depreciation/Depletion/Amortization                    804,031
                                                --------------
Net Profit (loss) Before Income & Expenses           1,774,747

OTHER INCOME AND EXPENSES
Other loss (Income), net                            3,801,575
Interest Expense                                    2,123,778
Other Expense                                               0
                                                --------------
Net Profit(loss) Before Reorganization Items       (4,150,606)
Reorganization Items
Professional Fees                                   3,149,150
Interest Earned on Accumulated Cash From Chap. 11     (54,518)
Other Reorganization Expenses                       1,066,552
                                                --------------
Total reorganization expenses                        4,161,184
Income Taxes                                              197
                                                --------------
Net Profit(loss)                                   ($8,311,987)
                                                ==============

                         Spansion LLC
         Schedule of Cash Receipts and Disbursement
       For the Period June 29, 2009 to July 26, 2009

Cash Beginning of Month                           $214,306,890
Receipts
Customer Receipts                                  69,910,468
Intercompany Receipts                               5,390,532
Other Receipts                                      2,389,116
                                                  ------------
Total Receipts                                     77,690,115
Disbursements
Buildings                                           2,937,813
Foundry & Subcon                                    4,785,818
Intercompany Disbursements                                  0
Labor & Benefits                                   12,537,454
Material                                            9,901,637
Other                                               1,452,291
Outside Services                                    6,913,345
Repair & Maintenance                                2,630,293
Capital Expenditures                                  475,472
Debt Obligations & Capital Leases                   2,549,528
Taxes                                                  20,897
Facility Closure Costs                                      0
Key Employee Incentive Plan                           898,941
Reduction in Force                                  1,026,749
Restructuring Professional Fees                     3,441,765
Utilities Deposit                                           0
Intercompany Transfers(debtor entities)             2,088,861
Intercompany Transfers(non-debtor entities)        17,390,262
                                                  ------------
Total Disbursements                                69,051,126
Net Cash Inflow/(Outflow)                            8,638,990
                                                  ------------
Cash End of Month                                 $222,945,880
                                                  ============

                        About Spansion Inc.

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

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

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

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


THORNBURG MORTGAGE: Files September 2009 Operating Report
---------------------------------------------------------
On October 19, 2009, TMST, Inc., formerly known as Thornburg
Mortgage, Inc., filed on behalf of the Debtors, except for
ADFITECH Inc., a report covering the period from September 1,
2009, through September 30, 2009.  Also on October 19, 2009,
ADFITECH filed a report covering the period from September 1,
2009, through September 30, 2009.

TMST, Inc., et al. ended September with $23,264,521 cash.  The
Debtors posted a net loss of $1,275,610 for the month.  At
September 30, 2009, the Debtors $154,763,576 in total assets and
$3,466,279,484 in total liabilities.

A full-text copy of the TMST, Inc.'s September 2009 operating
report is available at no charge at:

              http://researcharchives.com/t/s?47a9

ADFITECH ended September with $10,036,624 cash.  ADFITECH reported
net income of $222,299 on total operating revenue of $2,826,379
for the period.  At September 30, 2009, ADFITECH had $30,251,064
in total assets and $1,639,707,695 in total liabilities.

A full-text copy of the ADFITECH, Inc.'s September 2009 operating
report is available at no charge at:

               http://researcharchives.com/t/s?47aa

                     About Thornburg Mortgage

Based in Santa Fe, New Mexico, Thornburg Mortgage Inc. (NYSE: TMA)
-- http://www.thornburgmortgage.com/-- was a single-family
residential mortgage lender focused principally on prime and
super-prime borrowers seeking jumbo and super-jumbo adjustable
rate mortgages.  It originated, acquired, and retained investments
in adjustable and variable rate mortgage assets.  Its ARM assets
comprised of purchased ARM assets and ARM loans, including
traditional ARM assets and hybrid ARM assets.

Thornburg Mortgage, Inc., and its four affiliates filed for
Chapter 11 on May 1 (Bankr. D. Md. Lead Case No. 09-17787).  Judge
Duncan W. Keir is handling the case.

David E. Rice, Esq., at Venable LLP, in Baltimore, Maryland, has
been tapped as counsel.  Orrick, Herrington & Sutcliffe LLP is
employed as special counsel.  Jim Murray, and David Hilty, at
Houlihan Lokey Howard & Zukin Capital, Inc., have been tapped as
investment banker and financial advisor.  Protiviti Inc. has also
been engaged for financial advisory services.  KPMG LLP is the tax
consultant.  Epiq Systems, Inc., is claims and noticing agent.  In
its bankruptcy petition, Thornburg listed total assets of
$24,400,000,000 and total debts of $24,700,000,000, as of
January 31, 2009.


TROPICANA ENT: Adamar of NJ Reports $3,357,000 Loss for September
-----------------------------------------------------------------
                   Adamar of New Jersey, Inc.
                DBA Tropicana Casino and Resort
                   Consolidated Balance Sheet
                    As of September 30, 2009

                             ASSETS

Current Assets
Cash and cash equivalents                         $69,197,000
Receivables, gaming, hotel and other, net          16,644,000
Inventories                                         2,008,000
Prepaid expenses and other                          7,640,000
Deferred income taxes                               5,189,000
                                                --------------
Total current assets                               100,678,000

Property and equipment, at cost, net               704,204,000

Investments                                         30,143,000
Tenant allowances and other assets                  20,465,000
                                                --------------
TOTAL ASSETS                                      $855,490,000
                                                ==============

              LIABILITIES AND SHAREHOLDERS' EQUITY

Current Liabilities
Accounts payable and accruals                    $18,020,000
Accrued payroll and employee benefits              6,354,000
Current portion of long-term debt                     36,000
Casino reinvestment obligation                     1,146,000
Advances from TE and other affiliates, net       591,145,000
Advances from NJ affiliates, net                  25,038,000
Other current liabilities                            975,000
Liabilities subject to compromise                 19,340,000
                                               --------------
Total current liabilities                         662,054,000

Long-term debt, net of current portion                180,000
Deferred income taxes                              24,786,000
                                               --------------
Total Liabilities                                 687,020,000

Stockholders' Equity
Common stock, no par value (100 shares                 1,000
   authorized, issued and outstanding)
Paid-in capital                                  283,086,000
Accumulated deficit                             (114,617,000)
                                               --------------
Total shareholders' equity                        168,470,000
                                               --------------
TOTAL LIABILITIES & SHAREHOLDERS' EQUITY         $855,490,000
                                               ==============

                   Adamar of New Jersey, Inc.
                DBA Tropicana Casino and Resort
              Consolidated Statement of Operations
             For the Month Ended September 30, 2009

Revenues
Casino                                           $21,067,000
Rooms                                              2,716,000
Food and beverage                                  1,331,000
Other                                              1,149,000
                                               --------------
Total revenues                                     26,263,000
                                               --------------

Costs and Expenses
Casino                                            10,125,000
Rooms                                              1,217,000
Food and beverage                                  1,218,000
Other                                                328,000
Marketing                                          3,982,000
General and administrative                         3,564,000
Utilities                                          1,095,000
Repairs and maintenance                              940,000
Provision for doubtful accounts                      316,000
Property taxes and insurance                       2,168,000
Rent                                                  80,000
Rent to New Jersey affiliate                         404,000
Depreciation and amortization                      3,852,000
Reorganization expense                               151,000
                                               --------------
Total                                              29,440,000

Operating profit                                   (3,177,000)

License denial expense                               (221,000)
Interest income, net                                   49,000
Interest expense                                       (8,000)
                                               --------------
Income before income taxes                         (3,357,000)
Income taxes benefit/(provision)                            0
                                               --------------
NET (LOSS)                                        ($3,357,000)
                                               ==============

                   Adamar of New Jersey, Inc.
                DBA Tropicana Casino and Resort
              Consolidated Statement of Cash Flows
             For the Month Ended September 30, 2009

Cash Flows from Operating Activities:
Net loss                                           ($3,357,000)
Adjustments to reconcile net loss to net cash
   (used in)/provided by operating activities:
Depreciation and amortization                       3,852,000
Amortization of CRDA bond discount/interest            (1,000)
Deferred income taxes                                       0
Amortization of deferred rental income               (180,000)
Rent/interest expense amortization                      1,000
Loss on disposal of property and equipment                  0
   and other assets
Loss on reinvestment obligation                       120,000
Provision for doubtful accounts                       316,000
Increase in accrued interest to parent                      0
   company
Sales & luxury tax rebates                            178,000
Changes in operating assets and liabilities:
(Increase) Decrease in receivables                 (1,451,000)
Decrease in inventories                                 6,000
Decrease/(increase) in prepaid expenses and         2,145,000
   other
Decrease in other assets                            1,754,000
(Decrease)/Increase in accounts payable,            1,189,000
   accrued expenses and other
                                                --------------
Net cash provided by operating activities            4,572,000
                                                --------------

Cash Flows from Investing Activities:
Proceeds from sale of property and equipment                0
Acquisition of property and equipment                (427,000)
Sales & luxury tax rebates                            766,000
Proceeds from reduction in investments                  1,000
Reductions in other long term assets                        0
Additions to investments                             (336,000)
                                                --------------
Net cash used in investing activities                    4,000
                                                --------------

Cash Flows from Financing Activities:
Advances from NJ affiliates, net                      403,000
Advances from/(to) affiliates, net                          0
Principal payments on long-term debt                 (704,000)
                                                --------------
Net cash provided by financing activities             (301,000)
                                                --------------

Net increase in cash                                 4,275,000
Cash and cash equivalents at beginning of           64,922,000
period
                                                --------------
Cash and cash equivalents at end of period         $69,197,000
                                                ==============

                   About Tropicana Entertainment

Based in Crestview Hills, Kentucky, Tropicana Entertainment LLC --
http://www.tropicanacasinos.com/-- is an indirect subsidiary of
Tropicana Casinos and Resorts.  The Company is one of the largest
privately-held gaming entertainment providers in the United
States.  Tropicana Entertainment owns eleven casino properties in
eight distinct gaming markets with premier properties in Las
Vegas, Nevada, and Atlantic City, New Jersey.

Tropicana Entertainment LLC and its debtor-affiliates filed for
Chapter 11 protection on May 5, 2008 (Bankr. D. Del. Case No.
08-10856).  Kirkland & Ellis LLP and Mark D. Collins, Esq., at
Richards Layton & Finger, represent the Debtors in their
restructuring efforts.  Their financial advisor is Lazard Ltd.
Their notice, claims, and balloting agent is Kurtzman Carson
Consultants LLC.  Epiq Bankruptcy Solutions LLC is the Debtors'
Web site administration agent.  AlixPartners LLP is the Debtors'
restructuring advisor.

Stroock & Stroock & Lavan LLP and Morris Nichols Arsht & Tunnell
LLP represent the Official Committee of Unsecured Creditors in
this case.  Capstone Advisory Group LLC is financial advisor to
the Creditors' Committee.

The OpCo Debtors, a group of Tropicana entities owning casinos and
resorts in Atlantic City, New Jersey and Evansville, Indiana have
emerged from bankruptcy pursuant to a reorganization plan.  A
group of Tropicana entities, known as the LandCo Debtors, which
own Tropicana casino property in Las Vegas, have emerged from
Chapter 11 via a separate Chapter 11 plan.

On April 29, 2009, Adamar of New Jersey, Inc., doing business as
Tropicana Casino and Resort, and its affiliate, Manchester Mall,
Inc., filed for Chapter 11 (Bankr. D. N.J. Lead Case No. 09-
20711).  Judge Judith H. Wizmur presides over the cases.  Adamar
and Manchester Mall or the New Jersey Debtors are both affiliates
of Tropicana Entertainment LLC.  Manchester Mall is a wholly owned
subsidiary of Adamar that owns and operates certain real property
utilized in the New Jersey Debtors' business operations.

The New Jersey Debtors own and operate one of the largest, and one
of the most established, destination casino resorts in Atlantic
City, New Jersey, known as Tropicana Casino and Resort - Atlantic
City, which ranks third in gaming positions among Atlantic City's
11 casino properties.  The New Jersey Debtors initiated the
Chapter 11 cases to effectuate a sale of substantially all their
assets in accordance with a mandate issued by the New Jersey
Casino Control Commission pursuant to the New Jersey Casino
Control Act.

Ilana Volkov, Esq., and Michael D. Sirota, Esq., at Cole, Schotz,
Meisel, Forman & Leonard, in Hackensack, New Jersey, represent the
New Jersey Debtors.  Kurtzman Carson Consultants LLC acts as their
claims and notice agent.  Adamar disclosed $500 million to
$1 billion both in total assets and debts in its petition.
Manchester Mall disclosed $1 million to $10 million in total
assets, and less than $50,000 in total debts in its petition.

Bankruptcy Creditors' Service, Inc., publishes Tropicana
Bankruptcy News.  The newsletter tracks the chapter 11
restructuring proceedings commenced by Tropicana Entertainment LLC
and its affiliates.  (http://bankrupt.com/newsstand/or
215/945-7000)


WORLDSPACE INC: Reports $520,000 Net Loss in September
------------------------------------------------------
WorldSpace Inc. had a net loss of $520,000 in September on revenue
of $159,000, Bill Rochelle at Bloomberg reported.

To avoid running out of cash, the Debtor, according to Mr.
Rochelle, filed a motion seeking approval for $4.3 million in
secured financing from Liberty Satellite Radio LLC.  The loan is
intended to be what WorldSpace calls a "potential bridge to a
strategic transaction with" Liberty.  The new loan requires having
a contract for the sale of the business by Oct. 30, when the loan
will expire by its terms.  WorldSpace says that completing a
transaction with Liberty represents the "only hope of confirming a
plan and making distributions to creditors."

Liberty purchased the existing debtor-in-possession loan in early
September.

As reported by the TCR on Sept. 2, 2009, WorldSpace said the
Court-approved deal to sell substantially all of its assets to
Yenura Pte. Ltd. had been terminated by WorldSpace's DIP lenders.
The DIP Lenders exercised their right to terminate the Yenura
purchase agreement after Yenura had defaulted in the payment of
certain amounts payable thereunder and had failed to remedy such
defaults within applicable cure periods.

The Bankruptcy Court in March authorized a sale of the business
for $28 million in cash to Yenura Pte, a company controlled by
WorldSpace's Chief Executive Noah Samara. There were no other
bidders at auction, Mr. Rochelle said.  The sale hasn't been
completed while regulatory approvals are being sought, Mr.
Rochelle said.

                       About Worldspace Inc.

WorldSpace, Inc. (WRSPQ.PK) -- http://www.1worldspace.com/--
provides satellite-based radio and data broadcasting services to
paying subscribers in 10 countries throughout Europe, India, the
Middle East, and Africa.  1worldspace(TM) satellites cover two-
thirds of the earth and enable the Company to offer a wide range
of services for enterprises and governments globally, including
distance learning, alert delivery, data delivery, and disaster
readiness and response systems.  1worldspace(TM) is a pioneer of
satellite-based digital radio services.

The Debtors and their affiliates operate two geostationary
satellites, AfriStar and Asia Star, which are in orbit over Africa
and Asia.  The Debtor and two of its affiliates filed for Chapter
11 bankruptcy protection on October 17, 2008 (Bankr. D. Del., Case
No. 08-12412 - 08-12414).  James E. O'Neill, Esq., Laura Davis
Jones, Esq., and Timothy P. Cairns, Esq., at Pachulski Stang Ziehl
& Jones, LLP, represent the Debtors as counsel.

The U.S. Trustee for Region 3 appointed creditors to serve on an
official committee of unsecured creditors.  Neil Raymond Lapinski,
Esq., and Rafael Xavier Zahralddin-Aravena, Esq., at Elliot
Greenleaf, represent the Committee as counsel.  When the Debtors
filed for bankruptcy, they listed total assets of $307,382,000 and
total debts of $2,122,904,000.



                           *********

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

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

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

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

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

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

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

For copies of court documents filed in the District of Delaware,
please contact Vito at Parcels, Inc., at 302-658-9911.  For
bankruptcy documents filed in cases pending outside the District
of Delaware, contact Ken Troubh at Nationwide Research &
Consulting at 207/791-2852.

                           *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors' Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Frederick, Maryland,
USA.  Howard C. Tolentino, Joseph Medel C. Martirez, Denise Marie
Varquez, Philline Reluya, Joy A. Agravante, Marites M. Claro,
Rousel Elaine C. Tumanda, Ronald C. Sy, Joel Anthony G. Lopez,
Cecil R. Villacampa, Sheryl Joy P. Olano, Carlo Fernandez,
Christopher G. Patalinghug, and Peter A. Chapman, Editors.

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

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

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

                  *** End of Transmission ***