TCR_Public/100227.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

            Saturday, February 27, 2010, Vol. 14, No. 57

                            Headlines



ACCENTIA BIOPHARMA: Files January 2010 Operating Report
ACCENTIA BIOPHARMA: Biovest Files January 2010 Operating Report
ACCURIDE CORP: Posts $12.1 Million Net Loss in January 2010
ASYST TECHNOLOGIES: Posts $464,844 Net Loss in January 2010
BROADSTRIPE LLC: Reports Profit on Depreciation Gain

CAPITAL CORP: Posts $73,359 Net Loss in January 2010
CAPITAL CORP: Files Final Report of Operations
CMR MORTGAGE: Reports $919,064 Net Income in January 2010
DHP HOLDINGS: Earns $3,342,000 in Period Ended January 2
ECO2 PLASTICS: Reports $76,073 Net Loss in January 2010

EDDIE BAUER: Files January 2010 Operating Report
EUROFRESH INC: Reports $135.1 Million Net Income in November
EUROFRESH INC: Ends December 2009 With $5,682,083 Cash
FLEETWOOD ENTERPRISES: Posts $2,158,267 Net Loss in January 2010
FREMONT GENERAL: Posts $2.5 Million Net Loss in January 2010

GOTTSCHALKS INC: Ends January 2010 With $11,962,000 Cash
GREEKTOWN HOLDINGS: Reports $8.3 Million Loss for December
GUARANTY FINANCIAL: Posts $63,364 Net Loss in January 2010
HAYES LEMMERZ: Files Monthly Operating Report for December
HEARTLAND PUBLICATIONS: Reports Profit for Five Weeks

MERUELO MADDUX: Posts $2,603,624 Net Loss in January 2010
METROMEDIA INT'L: Posts $2.2 million Net Loss in January 2010
OPUS SOUTH: Records $3,145 Net Loss for January
PCAA PARENT: Files Initial Monthly Operating Report
PENN TRAFFIC: Posts $10,503,000 Net Loss in Month Ended January 30

PFF BANCORP: Posts $118,560 Net Loss in January 2010
RATHGIBSON INC: Reports $1.2 Million Adjusted Loss in January
SHARPER IMAGE: Ends January 2010 With $3,888,463 Cash
SIX FLAGS: Disbursements for December Total $92 Million
SPANSION INC: Reports $803,314 Loss for December

SPANSION INC: Spansion Inc. Reports $15.7 Mil. Profit for December
TAYLOR-WHARTON: Has $2.5 Million January Operating Loss
TRONOX INC: Reports $1.2 Million Net Loss in January
TRUMP ENTERTAINMENT: Posts $9.1 Million Net Loss in January 2010
VION PHARMACEUTICALS: Ends December With $14,247,927 Cash



                            *********



ACCENTIA BIOPHARMA: Files January 2010 Operating Report
-------------------------------------------------------
On February 22, 2010, Accentia BioPharmaceuticals, Inc., and
certain of its affiliates filed their unaudited combined monthly
operating report for January 2010 with the United States
Bankruptcy Court for the Middle District of Florida, Tampa
Division.

Their schedule of receipts and disbursements for January 2010
showed:

    Funds at beginning of period              ($277)
    Total Receipts                         $311,682
    Total Funds Available for Operations   $311,405
    Total Disbursements                    $289,413
    Funds at January 31, 2010               $21,992

A full-text copy of the Debtors' monthly operating report for
January 2010 is available at no charge at:

               http://researcharchives.com/t/s?54f4

                About Accentia Biopharmaceuticals

Headquartered in Tampa, Florida, Accentia Biopharmaceuticals Inc.
(Nasdaq: ABPI) -- http://www.accentia.net/--is 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.

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. Fla., 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.  Attorneys at Olshan Grundman Frome
Rosenzweig, and Genovese Joblove & Battista PA, represent the
official committee of unsecured creditors.  The Debtors said
assets totalled $134,919,728 while debts were $77,627,355 as of
June 30, 2008.


ACCENTIA BIOPHARMA: Biovest Files January 2010 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 February 22, 2010, their unaudited
combined monthly operating report for the month of January 2010.

Their schedule of receipts and disbursements for January 2010
showed:

  Funds at beginning of period             $942,100
  Total Receipts                           $394,347
  Total Funds Available for Operations   $1,336,448
  Total Disbursements                      $554,672
  Funds at December 31, 2009               $781,775

A full-text copy of Biovest International Inc. and its debtor-
affiliates' monthly operating report for January 2010 is
available for free at http://researcharchives.com/t/s?551f

                About Accentia Biopharmaceuticals

Headquartered in Tampa, Florida, Accentia Biopharmaceuticals Inc.
(Nasdaq: ABPI) -- http://www.accentia.net/--is 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.

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. Fla., 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.  Attorneys at Olshan Grundman Frome
Rosenzweig, and Genovese Joblove & Battista PA, represent the
official committee of unsecured creditors.  The Debtors said
assets totalled $134,919,728 while debts were $77,627,355 as of
June 30, 2008.


ACCURIDE CORP: Posts $12.1 Million Net Loss in January 2010
-----------------------------------------------------------
On February 23, 2010, Accuride Corp. filed its monthly operating
report for January 2010.

The Debtors reported a consolidated net loss of $12.1 million on
net sales of $47.9 million for the month.

At January 31, 2010, the Company had $681.3 million in total
assets, $921.6 million in total liabilities, and $240.3 million in
stockholders' deficit.

A full-text copy of the Company's January 2010 operating report is
available at no charge at:

       http://bankrupt.com/misc/accuride.january2010mor.pdf

The Debtors reported a consolidated net loss of $16.2 million on
net sales of $48.3 million in December 2009.

A full-text copy of the Debtos' December 2009 operating report is
available at no charge at:

      http://bankrupt.com/misc/accuride.december2009mor.pdf

                       About Accuride Corp.

Accuride Corp. and its affiliates are among the largest and most
diversified manufacturers and suppliers of commercial vehicle
components in North America.  The Company's products include
wheels, wheel-end components and assemblies, truck body and
chassis parts, seating assemblies and other commercial vehicle
components marketed under several well-recognized brands in the
industry, including Accuride, Gunite, Imperial, Bostrom, Fabco,
Brillion and Highway Original.

According to filings by Accuride, the Company is seeking to
restructure in excess of $675 million in debt through its
bankruptcy proceeding.  The bankruptcy cases are pending in the
United States Bankruptcy Court for the District of Delaware.

Jeffrey M. Reisner and Tavi C. Flanagan, Esq., at Irell & Manella
LLP's Newport Beach-based bankruptcy practice, will serve as lead
counsel to the Official Committee of Unsecured Creditors in the
affiliated debtors' bankruptcy cases.  Mr. Reisner chairs the
firm's bankruptcy practice.  Kurt Gwynne, Esq., at Reed Smith LLP,
serves as Delaware counsel and Joel Dryer of Morris Anderson &
Associates will serve as financial advisors to the Official
Committee of Unsecured Creditors.

The Chapter 11 filing includes Accuride Corp. and a number of
subsidiaries and affiliates, including Accuride Cuyahoga Falls,
Inc., Accuride Distributing, LLC, Accuride EMI, LLC, Accuride Erie
L.P., Accuride Henderson Limited Liability Company, AKW General
Partner L.L.C., AOT Inc., Bostrom Holdings, Inc., Bostrom Seating,
Inc., Bostrom Specialty Seating, Inc., Brillion Iron Works, Inc.,
Erie Land Holding, Inc., Fabco Automotive Corporation, Gunite
Corporation, Imperial Group Holding Corp. -1, Imperial Group
Holding Corp. -2, Imperial Group, L.P., JAII Management Company,
Transportation Technologies Industries, Inc., and Truck Components
Inc.

As reported in the Troubled Company Reporter on February 22, 2010,
the Bankruptcy has confirmed the Company's Plan of Reorganization.
Accuride expects the Plan to become effective on or about
February 26, 2010, once all closing conditions have been met.


ASYST TECHNOLOGIES: Posts $464,844 Net Loss in January 2010
-----------------------------------------------------------
On February 19, 2010, Asyst Technologies, Inc., filed with the
United States Bankruptcy Court for the Northern District of
California in Oakland a monthly operating report for the period
ended January 31, 2010.

As of September 1, 2009, the Company concluded the sale of all
U.S. assets related to Fab Automation, Connectivity Software and
AMHS.  The Company has ceased all commercial business operations
effective September 1, 2009.

The Company commenced the liquidation plan solicitation process on
or about December 28, 2009, by distributing a solicitation package
that included the Plan and Disclosure Statement dated December 23,
2009, notice of the Confirmation Hearing, a ballot, and a postage
paid return envelope to all parties entitled to vote to accept or
reject the Plan.  The Plan was approved by the United States
Bankruptcy Court on February 18, 2010.

Asyst posted a net loss of $464,844 for the month of January.

At January 31, 2010, Asyst had $17,652,004 in total assets,
$9,384,355 in total liabilities, and $8,267,649 in total equity.

During January 2010, payments of $365,604 were issued to
professionals, all of which related to restructuring
professionals.

A full-text copy of the Company's January 2010 operating report is
available at no charge at http://researcharchives.com/t/s?54ef

                    About Asyst Technologies

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


BROADSTRIPE LLC: Reports Profit on Depreciation Gain
----------------------------------------------------
According to Bill Rochelle at Bloomberg News, Broadstripe LLC
reported $1.5 million in net income in December on revenue of
$7.8 million, thanks to a $2.4 million positive adjustment to
depreciation and amortization expense.

Broadstripe already filed a reorganization plan to carry out an
agreement reached before the Chapter 11 filing with holders of the
first- and second-lien debt.  But like in the previous extension
requests, Broadstripe noted that the official committee of
unsecured creditors has filed a lawsuit seeking to invalidate the
lenders' liens.  Until the suit is resolved, the Committee won't
support a plan that recognizes the validity of the lenders'
claims.  Broadstripe also has yet to resolve $158 million in
claims filed by two rival cable operators for alleged failure to
complete asset purchase agreements.

                      About Broadstripe LLC

Headquartered in Chesterfield, Missouri, Broadstripe LLC --
http://www.broadstripe.com/-- provides videos and telephone
services to consumers and business in Maryland, Michigan,
Washington and Oregon.  The Company and five of its affiliates
filed for Chapter 11 protection on January 2, 2009 (Bankr. D. Del.
Lead Case No. 09-10006).  Attorneys at Ashby & Geddes, and Gardere
Wynne Sewell LLP represent the Debtors in their restructuring
efforts.  The Debtors tapped FTI Consulting Inc. as their
restructuring consultant, and Epiq Bankruptcy Consultants LLC as
their claims agent.  In its petition, Broadstripe listed assets
and debts between $100 million and $500 million.


CAPITAL CORP: Posts $73,359 Net Loss in January 2010
----------------------------------------------------
On February 12, 2010, Capital Corp of the West filed its monthly
report of operations for the month ended January 31, 2010, with
the United States Bankruptcy Court for the Eastern District of
California, Fresno Division.

For the month of January, Capital Corp reported a net loss of
$73,359.

As of January 31, 2010, the Company had $15,490,463 in total
assets and $64,926,439 in total liabilities, resulting in a
$49,435,976 stockholders' deficit.

The Company ended the period with a $15,484,500 balance in its
debtor in possession checkings/savings account.

A full-text copy of Capital Corp's January 2010 operating report
is available at no charge at http://researcharchives.com/t/s?551d

                        About Capital Corp

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

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

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

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


CAPITAL CORP: Files Final Report of Operations
----------------------------------------------
On February 12, 2010, Capital Corp of the West filed its final
report of operations for the period February 1 - 4, 2010, with the
United States Bankruptcy Court for the Eastern District of
California, Fresno Division.

The Company filed with the Bankruptcy Court its proposed First
Amended Plan of Liquidation dated October 22, 2009, and a First
Amended Disclosure Statement to Debtor's First Amended Plan of
Liquidation dated October 23, 2009.  The Bankruptcy Court entered
an order approving the Disclosure Statement on October 26, 2009.

The Company subsequently filed a Second Amended Plan of
Liquidation with the Bankruptcy Court on January 15, 2010.  The
Bankruptcy Court Order approved the Second Amended Plan of
Liquidation on January 20, 2010, and this order became effective
as of the close of business on February 4, 2010.

Pursuant to Section 4.5 of the Second Amended Liquidation Plan,
all of the Company's shares, warrants and stock options were
cancelled as of the close of business on February 4, 2010.
Accordingly, the Company intends to file a Form 15 to terminate
the Company's registration under Section 12(g) of the Securities
Exchange Act of 1934.

For the 4 day period ended February 4, 2010, the Company had a net
loss of $8,379.

At February 4, 2010, the Company had $15,482,083 in total assets
and $64,926,439 in total liabilities, resulting in a $49,444,355
equity deficit.  The balance in the Company's debtor in possession
checking/savings account was $15,476,121.

                        About Capital Corp

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

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

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

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


CMR MORTGAGE: Reports $919,064 Net Income in January 2010
---------------------------------------------------------
CMR Mortgage Fund II, LLC, filed with the U.S. Bankruptcy Court
for the Northern District of California on February 19, 2010, its
monthly operating report for the month ended January 31, 2010.

The Company reported net income of $919,064 for the month of
January 2010.

At January 31, 2010, the Debtor had total assets of $64,581,354,
total liabilities of $37,026,542 and total equity of $27,554,812.

A full-text copy of the Debtor's operating report for January 2010
is available at http://researcharchives.com/t/s?551e


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.


DHP HOLDINGS: Earns $3,342,000 in Period Ended January 2
--------------------------------------------------------
DHP Holdings II Corporation filed with the U.S. Bankruptcy Court
for the District of Delaware on February 19, 2010, a monthly
operating report for the filing period November 29, 2009, through
January 2, 2010.

For the period ended January 2, 2010, the Company reported net
profit of $3,342,000.  The Company reported a $3,977,000 foreign
exchange gain and incurred total reorganization expenses of
$306,000 for the period.

At January 2, 2010, the Company had $27,823,000 in total
assets, $111,519,000 in total liabilities, and $83,696,000 in
stockholders' deficit.  The Company ended the period with
$2,712,000 in unrestricted cash and equivalents.  The Company paid
a total of $135,000 in professional fees for the period.

A full-text copy of the Company's monthly operating report is
available at http://bankrupt.com/misc/dhp.nov29-jan2mor.pdf

                       About DHP Holdings II

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

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

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


ECO2 PLASTICS: Reports $76,073 Net Loss in January 2010
-------------------------------------------------------
ECO2 Plastics, Inc., has filed a monthly operating report for the
month of January 2010.  The filing of the Form 8-K related to the
monthly operating reports will be in lieu of the Company's filing
Form 10-K and 10-Q filings until the Company emerges from Chapter
11.

The Company reported a net loss of $76,073 for the month ended
January 31, 2010.  Results include a gain from sale of equipment
of $96,303.

At January 31, 2010,the Company's balance sheet showed total
assets of $1,684,692 and total liabilities of $15,542,554.  The
Company ended January 2010 with $88,215 in unrestricted cash and
cash equivalents, compared with beginning cash of $61,729.

A full-text copy of the Company's operating report for January
2010 is available at no charge at:

               http://researcharchives.com/t/s?54fb

Based in Menlo, California, ECO2 Plastics, Inc. --
http://www.eco2plastics.com/-- has developed a process, referred
to as the ECO2 Environmental System.  The ECO2 Environmental
System cleans post-consumer plastics, without the use of water,
within a closed-loop system.  At September 30, 2009, the Company
had $1.7 million in assets and $6.4 million in debts.

ECO2 Plastics filed for Chapter 11 on November 24, 2009 (N.D.
Calif. Case No. 09-33702).  Penn Ayers Butler, Esq., and Tracy
Green, Esq., at Wendel, Rosen, Black and Dean LLP, represent the
Debtor as counsel.


EDDIE BAUER: Files January 2010 Operating Report
------------------------------------------------
On February 22, 2010, EBHI Holdings, Inc., formerly known as
Eddie Bauer Holdings, Inc., filed its monthly operating report for
the period beginning on January 3, 2010, and ending on
January 30, 2010, with the U.S. Bankruptcy Court for the District
of Delaware.

At January 30, 2010, 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 $210,470,347 of EBHI's assets.

A copy of the Debtor's monthly operating report is available for
free at http://bankrupt.com/misc/ebhi.january2010mor.pdf

Eddie Bauer -- http://www.eddiebauer.com/-- is a specialty
retailer that sells outerwear, apparel and accessories for the
active outdoor lifestyle.  Eddie Bauer participates in a joint
venture in Japan and has licensing agreements across a variety of
product categories.

Eddie Bauer, founded in Bellevue, Wash., in 1920, was acquired by
General Mills Inc. in 1971 and then sold to catalog retailer
Spiegel Inc. in 1988.  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. (now known as EBHI 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.


EUROFRESH INC: Reports $135.1 Million Net Income in November
------------------------------------------------------------
Eurofresh, Inc. reported net income of $135,083,547 on net revenue
of $13,750,929 for the month ended November 30, 2009.

At November 30, 2009, the Company had $124,456,419 in total
assets, $122,765,187 in total liabilities, and $1,691,231 in total
equity.

Eurofresh's November 2009 receipts and disbursements showed:

     Cash, beginning          $2,386,929
     Total receipts          $47,829,918
     Total disbursements     $41,127,405
     Cash, end                $9,089,442

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

        http://bankrupt.com/misc/eurofresh.novembermor.pdf

Headquartered in Snowflake, Arizona, Eurofresh, Inc. --
http://www.eurofresh.com/-- is the leading year-round producer
and marketer of greenhouse tomatoes in the United States and a
leading innovator in the branded, flavorful fresh tomato, cucumber
and pepper industry. Premium quality and certified pesticide-free
products are grown with care in one of the world's largest
greenhouse complexes with abundant Arizona sunlight. Eurofresh's
two greenhouses cover more than 318 acres in Willcox and
Snowflake, Ariz.

Eurofresh Inc. and Eurofresh Produce Ltd. filed for Chapter 11 on
April 21, 2009 (Bankr. D. Ariz. Lead Case No. 09-07970).  Craig D.
Hansen, Esq., at Squire, Sanders & Dempsey L.L.P. represents the
Debtors in their restructuring effort.  The Official Committee of
Unsecured Creditors retained Stutman, Treister & Glatt P.C. as
counsel, and Lewis & Roca L.L.P. as co-counsel.  The Eurofresh
Inc., in its bankruptcy petition, said it has assets worth
$50 million to $100 million and debts of $100 million to
$500 million.


EUROFRESH INC: Ends December 2009 With $5,682,083 Cash
------------------------------------------------------
Eurofresh, Inc. reported net income of $1,492,347 on net revenue
of $14,256,553 for the month ended December 31, 2009.

At December 31, 2009, the Company had $121,916,424 in total
assets, $118,732,846 in total liabilities, and $3,183,578 in total
equity.

Eurofresh's current month's receipts and disbursements showed:

     Cash, beginning          $9,089,442
     Total receipts          $14,462,895
     Total disbursements     $17,870,255
     Cash, end                $5,682,083

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

        http://bankrupt.com/misc/eurofresh.decembermor.pdf

Headquartered in Snowflake, Arizona, Eurofresh, Inc. --
http://www.eurofresh.com/-- is the leading year-round producer
and marketer of greenhouse tomatoes in the United States and a
leading innovator in the branded, flavorful fresh tomato, cucumber
and pepper industry. Premium quality and certified pesticide-free
products are grown with care in one of the world's largest
greenhouse complexes with abundant Arizona sunlight. Eurofresh's
two greenhouses cover more than 318 acres in Willcox and
Snowflake, Ariz.

Eurofresh Inc. and Eurofresh Produce Ltd. filed for Chapter 11 on
April 21, 2009 (Bankr. D. Ariz. Lead Case No. 09-07970).  Craig D.
Hansen, Esq., at Squire, Sanders & Dempsey L.L.P. represents the
Debtors in their restructuring effort.  The Official Committee of
Unsecured Creditors retained Stutman, Treister & Glatt P.C. as
counsel, and Lewis & Roca L.L.P. as co-counsel.  The Eurofresh
Inc., in its bankruptcy petition, said it has assets worth
$50 million to $100 million and debts of $100 million to
$500 million.


FLEETWOOD ENTERPRISES: Posts $2,158,267 Net Loss in January 2010
----------------------------------------------------------------
Fleetwood Enterprises, Inc. and certain of its direct and indirect
subsidiaries filed on February 19, 2010, its monthly operating
report for the period beginning on December 21, 2009, through
January 24, 2010, with the United States Trustee for the Central
District of California, Riverside Division.

Fleetwood posted a net loss of $2,158,267 in the December 2009 -
January 2010 period.

As of January 24, 2010, the Company had total assets of
$159,621,000 and total liabilities of $352,637,000.  The balance
sheet includes non-debtors.  The most significant is Gibraltar the
captive insurance company with assets of $24.5 million and
liabilities of $21.0 million.

As of January 24, 2010, Fleetwood Enterprises had $38,816,916
cash in the general account.

   Beginning balance                     $61,502,529
   Receipts                               $1,424,066
   Disbursements                         $24,109,679
   Ending Balance                        $38,816,916

A full-text copy of the December 2009 - January 2010 monthly
operating report is available at no charge at:

               http://researcharchives.com/t/s?54cc

                   About Fleetwood Enterprises

Based in Riverside, California, Fleetwood Enterprises, Inc. was
the second largest manufactured housing maker in the U.S. and the
largest manufacturer of recreational vehicles over 30 feet in
length.

Fleetwood Enterprises listed assets of $560 million against debt
totaling $624 million in its bankruptcy petition.  Fleetwood
Enterprises, 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.


FREMONT GENERAL: Posts $2.5 Million Net Loss in January 2010
------------------------------------------------------------
Fremont General Corporation filed with the United States Trustee
for the Central District of California, Santa Ana Division on
February 16, 2009, its monthly operating report for the month
ended January 31, 2010.

The information contained in the January monthly operating report
represents financial information of the Company only and does not
include financial information for its indirect wholly-owned
subsidiary, Fremont Reorganizing Corporation (formerly known as
Fremont Investment & Loan).

Fremont General posted a net loss of $2.5 million in January 2010.

At January 31, 2010, the Company had $487.5 million in total
assets, $390.4 million in total liabilities, and $97.1 million n
in total equity.  Unrestricted cash was $23.1 million at
January 31, 2010, compared to $23.7 million at December 31, 2009.

A full-text copy of Fremont's January 2010 monthly operating
report is available for free at:

               http://researcharchives.com/t/s?54f8

Fremont General reported net income of $44.4 million for the month
of December 2009.  Results for the month include equity in
earnings of subsidiaries of $42.4 million.

A full-text copy of Fremont's December 2009 monthly operating
report is available at no charge at:

               http://researcharchives.com/t/s?54f9

                       About Fremont General

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

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


GOTTSCHALKS INC: Ends January 2010 With $11,962,000 Cash
--------------------------------------------------------
On February 17, 2010, Gottschalks Inc. filed with the U.S.
Bankruptcy Court for the District of Delaware its monthly
operating report for the period January 3, 2010, to January 30,
2010.

The Debtor ended the period with $11,962,000 cash.  During the
period, the Debtor paid a total of $548,321 in professional fees
and reimbursed a total of $11,229 in expenses.

The Company reported a net loss of $1,139,000 for the period.

At January 30, 2010, the Company had $37,587,000 in total assets
and $77,455,000 in total liabilities.

The January 2010 operating report is available for free at:

               http://researcharchives.com/t/s?54f0

                      About Gottschalks Inc.

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.


GREEKTOWN HOLDINGS: Reports $8.3 Million Loss for December
----------------------------------------------------------
                    Greektown Holdings, LLC
                         Balance Sheet
                    As of December 31, 2009

Assets
Cash                                                       $0
Inventory
Accounts receivable
Insider Receivables                                 3,442,586

Property and Equipment
Land and buildings                                          0
Furniture, fixtures and equipment                           0

Other Assets
Financing Fees                                              0
Notes receivables from affiliates                 504,002,709
Investments in affiliate                          (52,656,413)
                                                --------------
Total Assets                                      $454,788,882
                                                ==============

Liabilities and Stockholder's Equity
Postpetition liabilities:
Accounts payable                                           $0
Rent and lease payable                                      0
Wages and salaries                                          0
Taxes payable                                               0
Other                                               1,350,000
                                                --------------
Total postpetition liabilities                      1,350,000

Secured liabilities subject to postpetition
collateral or financing order                      190,036,945
All other secured liabilities                      313,965,764
                                                --------------
Total secured liabilities                         504,002,709

Prepetition liabilities:
Taxes and other priority liabilities                        0
Unsecured liabilities                             238,452,348
Discount on bonds                                           0
                                                --------------
Total prepetition liabilities                     238,452,348

Kewadin equity                                     (99,399,607)
Monroe equity                                      (87,697,011)
Owner's capital                                        488,947
Retained earnings prepetition                      116,601,907
Retained earnings postpetition                    (219,010,411)
                                                --------------
Total stockholders' equity                       (289,016,175)
                                                --------------
Total liabilities                                 743,805,057
                                                --------------
Total Liabilities & Shareholders' Deficit         $454,788,882
                                                ==============

                    Greektown Holdings, LLC
                       Income Statement
             For the month ended December 31, 2009

Total revenue/sales                                         $0
Cost of sales                                                0
                                                --------------
Gross profit                                                 0

Operating Expenses
Interest expense                                    1,657,292
Accounting fees - credit                                    0
                                                --------------
Total expenses                                      1,657,292

Net operating profit/(loss)
Add: Non-operating income                                    0
    Interest income                                          0
    Other income                                             0

Less: Non-operating expenses                                 0
                                                --------------
Net Income (Loss)                                  ($1,657,292)
                                                ==============

                    Greektown Holdings, LLC
                      Cash Flow Statement
             For the month ended December 31, 2009

Cash - beginning of month                                   $0

Receipts                                                    0
Balance available                                           0
                                                --------------
Less disbursements                                          0
                                                --------------
Cash - end of month                                         $0
                                                ==============

                      Greektown Casino LLC
                         Balance Sheet
                    As of December 31, 2009

Assets
Cash                                              $25,692,357
Inventory                                             432,903
Accounts receivable                                 4,670,936
Insider Receivables                                         -

Property and Equipment
Land and buildings                                518,369,555
Furniture, fixtures and equipment                 106,897,315
Accumulated depreciation                         (152,995,783)
Other current                                      22,488,329
Other long term                                    10,978,588
                                                --------------
Total Assets                                      $536,534,201
                                                ==============

Liabilities and Stockholder's Equity
Postpetition liabilities:
Accounts payable                                  $12,846,121
Notes payable                                       1,890,415
Rent and lease payable                                      0
Wages and salaries                                  2,253,046
Taxes payable                                         427,796
Other                                                  86,586
                                                --------------
Total postpetition liabilities                     17,503,964

Secured liabilities subject to postpetition
collateral or financing order                      190,036,944
All other secured liabilities                      313,965,764
                                                --------------
Total secured liabilities                         504,002,709

Prepetition liabilities:
Taxes and other priority liabilities                        0
Unsecured liabilities                              64,077,725
Other                                               3,606,217
                                                --------------
Total prepetition liabilities                      67,683,942

Equity                                             47,575,616
Owner's capital                                             0
Retained earnings prepetition                      82,744,007
Retained earnings postpetition                   (182,976,037)
                                                --------------
Total shareholders' equity                        (52,656,414)
                                                --------------
Total liabilities                                 589,190,615
                                                --------------
Total Liabilities & Shareholders' Equity          $536,534,201
                                                ==============

                      Greektown Casino LLC
                        Income Statement
             For the month ended December 31, 2009

Total revenue/sales                                $29,682,360
Cost of sales                                        2,951,825
                                                --------------
Gross profit                                        26,730,536

Operating Expenses
Officer compensation                                   26,849
Salary expenses, other employees                    5,033,311
Employees benefits & pensions                       2,421,214
Payroll taxes                                         583,924
Other taxes                                           618,483
Rent and lease expense                                  7,989
Interest expense                                    5,872,491
Insurance                                             261,072
Automobile & truck expense                                  -
Utilities                                             313,724
Depreciation                                        3,388,969
Travel and entertainment                                5,045
Repairs and maintenance                                45,472
Advertising                                           822,884
Supplies, office expense, etc.                         24,060
Gaming taxes                                        7,619,363
G&A expenses                                        3,068,253
F&B expenses                                          838,720
MGCB Fee                                              852,778
Parking/other                                               -
Pre-opening expenses                                        -
Impairment of intangible assets                             -
                                                --------------
Total expenses                                     31,804,599

Net operating profit (loss)                        (5,074,064)
Add: Non-operating income:
     Interest income                                     1,509
     Other income                                            -

Less: Non-operating expenses
      Professional fees                              3,074,067
      Other                                            189,221
                                                --------------
Net Income (Loss)                                  ($8,335,842)
                                                ==============

                      Greektown Casino LLC
                       Cash Flow Statement
             For the month ended December 31, 2009

Cash - beginning of month                          $10,284,359

Receipts                                           29,072,604
Balance available                                  39,356,963
                                                --------------
Less disbursements                                 31,370,255
                                                --------------
Cash - end of month                                 $7,986,709
                                                ==============

                     About Greektown Casino

Based in Detroit, Michigan, Greektown Holdings, LLC, and its
affiliates -- http://www.greektowncasino.com/-- operates
world-class casino gaming facilities located in Detroit's
historic Greektown district featuring more than 75,000 square
feet of casino gaming space with more than 2,400 slot machines,
over 70 tables games, a 12,500-square foot salon dedicated to
high limit gaming and the largest live poker room in the
metropolitan Detroit gaming market.  Greektown Casino employs
approximately 1,971 employees, and estimates that it attracts
over 15,800 patrons each day, many of whom make regular visits to
its casino complex and related properties.  In 2007, Greektown
Casino achieved a 25.6% market share of the metropolitan Detroit
gaming market.  Greektown Casino has also been rated as the "Best
Casino in Michigan" and "Best Casino in Detroit" numerous times
in annual readers' polls in Detroit's two largest newspapers.

The Company and seven of its affiliates filed for Chapter 11
protection on May 29, 2008 (Bankr. E.D. Mich. Lead Case No.
08-53104).  Daniel J. Weiner, Esq., Michael E. Baum, Esq., and
Ryan D. Heilman, Esq., at Schafer and Weiner PLLC, represent the
Debtors in their restructuring efforts.  Judy B. Calton, Esq., at
Honigman Miller Schwartz and Cohn LLP, represents the Debtors as
their special counsel.  The Debtors chose Conway MacKenzie &
Dunleavy as their financial advisor, and Kurtzman Carson
Consultants LLC as claims, noticing, and balloting agent.  Clark
Hill PLC serves as counsel to the Official Committee of Unsecured
Creditors.

Greektown Holdings listed assets and debts of $100 million to
$500 million in its bankruptcy petition.

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


GUARANTY FINANCIAL: Posts $63,364 Net Loss in January 2010
----------------------------------------------------------
On February 19, 2010, Guaranty Financial Group Inc. and each of
its wholly owned subsidiaries, Guaranty Group Ventures Inc.,
Guaranty Holdings Inc., and Guaranty Group Capital Inc. filed
their unaudited monthly operating reports for January 2010 with
the United States Bankruptcy Court for the Northern District of
Texas, Dallas Division.

Guaranty Financial Group reported a net loss of $63,364 for the
month of January 2010.

At January 31, 2010, Guaranty Financial Group had $12,024,256 in
total assets and $328,866,926 in total liabilities.

A full-text copy of Guaranty Financial Group's monthly operating
report is available for free at:

               http://researcharchives.com/t/s?5520

Guaranty Group Ventures reported a net loss of $5,110 for the
month of January 2010.

At January 31, 2010, Guaranty Group Ventures had $12,236,714 in
total assets, $371,185 in total liabilities, and $11,865,529 in
total equity.

A full-text copy of Guaranty Group Ventures' monthly operating
report is available for free at:

               http://researcharchives.com/t/s?5521

Guaranty Holdings reported a net loss of $325 for the month of
January 2010.

At January 31, 2010, Guaranty Holdings had $7,832 in total assets
and $7,823 in total equity.

A full-text copy of Guaranty Holdings' monthly operating report is
available for free at http://researcharchives.com/t/s?5522

Guaranty Group Capital reported a net loss of $6 for the month
of January 2010.

At January 31, 2010, Guaranty Group Capital had $4,171,287 in
total assets and $4,171,287 in total equity.

A full-text copy of Guaranty Group Capital's monthly operating
report is http://researcharchives.com/t/s?5523

Guaranty Financial Group Inc. -- http://www.guarantygroup.com/--
is based in Dallas, Texas.  Guaranty Financial is a unitary
savings and loan holding company. The Company's primary operating
entities are Guaranty Bank and Guaranty Insurance Services, Inc.
Guaranty Financial filed for bankruptcy after the Guaranty bank
was seized by regulators and sent to receivership under the
Federal Deposit Insurance Corporation.  Before the bank was taken
over, the balance sheet of the holding company had $15.4 billion
in assets as of Sept. 30, 2008.

Guaranty Financial together with affiliates filed for Chapter 11
on Aug. 27, 2009 (Bankr. N.D. Tex. Case No. 09-35582).  Attorneys
at Haynes & Boone, LLP, represent the Debtors.  According to the
schedules attached to its petition, the Company has assets of at
least $24,295,000, and total debts of $323,413,428, including
$305 million in trust preferred security.


HAYES LEMMERZ: Files Monthly Operating Report for December
----------------------------------------------------------
On January 28, 2010, Hayes Lemmerz International, Inc., et al.,
filed a monthly operating report for the month ended December 31,
2009, with the United States Bankruptcy Court for the District of
Delaware.

Hayes Lemmerz International, Inc., reported $0 income/loss from
operations for the month ended December 31, 2009.

At December 31, 2009, Hayes Lemmerz had $395,806,000 in total
assets, $33,000 in total liabilities and $395,773,000 in total
equity.

HLI Operating Company, Inc. reported income from operations of
$325.6 million for the month ended December 31, 2009.  For the
month of December, HLI Operating reported a gain on settlement of
liabilities subject to compromise of $353.1 million.

At December 31, 2009, HLI Operating Company, Inc. had $544,429,000
in total assets, ($32,640) in total liabilities, and $577,069,000
in total equity.

Hayes Lemmerz Finance LLC - Luxembourg S.C.A. reported income from
opertions of $558.5 million for the month of December.  Income
from operations includes a gain on settlement of liabilities
subject to compromise of $570.5 million.

At December 31, 2009, Hayes Lemmerce Finance LLC - Luxembourgh
S.C.A. had $1.044 billion in total assets, $164.9 million in total
liabilities, and $879.0 million in total equity.

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

      http://bankrupt.com/misc/hayeslemmerz.decembermor.pdf

Originally founded in 1908, Hayes Lemmerz International, Inc.
(NasdaqGM: HAYZ) is a worldwide producer of aluminum and steel
wheels for passenger cars and light trucks and of steel wheels for
commercial trucks and trailers.  The Company is also a supplier of
automotive powertrain components.  The Company has global
operations with 23 facilities, including business, sales offices
and manufacturing facilities, located in 12 countries around the
world.  The Company sells products to every major North American,
Asian and European manufacturer of passenger cars and light trucks
and to commercial highway vehicle customers throughout the world.

The Company and certain affiliates filed for bankruptcy on
May 11, 2009 (Bankr. D. Del. Case No. 09-11655) after reaching
agreements with lenders holding a majority of the Company's
secured debt.  The Company's principal bankruptcy attorneys are
Skadden, Arps, Slate, Meagher & Flom, LLP.  Lazard Freres & Co.,
LLC, serves as the Company's financial advisors.  AlixPartners,
LLP, serves as the Company's restructuring advisors.  The Garden
City Group, Inc., serves as the Debtors' claims and notice agent.
As of January 31, 2009, the Debtors had total assets of
$1,336,600,000 and total debts of $1,405,200,000.

This is the Company's second trip to the bankruptcy court, dubbed
a Chapter 22, which was precipitated by an unprecedented slowdown
in industry demand and a tightening of credit markets.


HEARTLAND PUBLICATIONS: Reports Profit for Five Weeks
-----------------------------------------------------
Bill Rochelle at Bloomberg News reports that Heartland
Publications LLC reported $588,000 of net income from the
beginning of its Chapter 11 case on Dec. 21 through the end of
January.  According to the report, net revenue for the period was
$5.2 million.  And that there was no interest expense and almost
no reorganization costs.

Headquartered in Clinton, Connecticut, Heartland Publications, LLC
-- http://www.heartlandpublications.com/-- operates 50 paid-
circulation newspapers and numerous free or controlled
distribution products in Georgia, Kentucky, North and South
Carolina, Ohio, Oklahoma, Tennessee, Virginia and West Virginia.
The Company reaches more than 250,000 print subscribers each month
and many others via interactive Web sites.  The Company operates
50 paid-circulation newspapers and numerous free or controlled
distribution products in nine states.

Heartland Publications, LLC -- aka Macon County Times, et al. --
filed for Chapter 11 bankruptcy protection on December 21, 2009
(Bankr. D. Del. Case No. 09-14459).  Kenneth J. Enos, Esq., and
Robert S. Brady, Esq., at Young, Conaway, Stargatt & Taylor,
assist the Company in its restructuring effort.  Duff & Phelps,
Securities LLC is the Debtor's financial advisor.  Epiq Bankruptcy
Solutions is the Debtor's claims and notice agent.  As of
October 31, 2009, the Debtor has $134.3 million in assets and
$166.2 million in liabilities.


MERUELO MADDUX: Posts $2,603,624 Net Loss in January 2010
---------------------------------------------------------
On February 16, 2010, Meruelo Maddux Properties, Inc., and 53 of
its direct and indirect subsidiaries and affiliates filed their
unaudited condensed combined debtors-in-possession financial
statements included in the monthly operating report for the month
ended January 31, 2010, with the United States Bankruptcy
Court for the Central District of California, San Fernando Valley
Division.

The Debtors posted a net loss of $2,603,624 on total revenue of
$1,925,380 for the month of January.

As of January 31, 2010, the Debtors had $522,898,568 in total
assets, $320,812,922 in total liabilities, and $202,085,646 in
total stockholders' equity.

A full-text copy of the January operating report is available at
no charge at http://researcharchives.com/t/s?54ee

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.  Asa S. Hami, Esq., Tamar
Kouyoumjian, Esq., and Victor A. Sahn, Esq., at SulmeyerKupetz, A
Prof Corp, represent the official committee of unsecured creditors
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 $2.2 million Net Loss in January 2010
-------------------------------------------------------------
MIG, Inc. reported a net loss of $2.2 million on net revenue of
$6,976 for the month ended January 31, 2010.  Professional fees
incurred in January included in reorganization items totaled
$1.7 million.

At January 31, 2010, MIG had $1.025 billion in total assets,
$206.6 million in total liabilities, and $818.8 million in total
equity.

The Company ended January 2010 with approximately $41.6 million in
cash.  For the month, the Company paid a total of $232,567 in
professional fees.

A copy of the Company's December operating report is available for
free at http://bankrupt.com/misc/miginc.januarymor.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 US$100 million to
US$500 million in assets and US$100 million to US$500 million in
debts.  In its formal schedules, the Company said it had assets of
$54,820,681 against debts of $210,183,657.


OPUS SOUTH: Records $3,145 Net Loss for January
-----------------------------------------------
                     Opus South Corporation
                         Balance Sheet
                    As of January 31, 2010

ASSETS:

Cash & cash equivalents                               $724,232
Receivables:
  Construction contracts                             8,589,340
  Related party                                              -
  Management fees                                            -
  Other                                             (2,087,373)
                                                  ------------
Total receivables                                    6,501,968

Costs & estimated earnings                                   -
Prepaid expenses & other assets                        505,176
Pursuit costs                                                -
Real estate:
  Completed                                                  -
  Under construction                                         -
  Land held for development                            412,969
  Real estate held for investment                            -
  Investment in real estate ventures                 1,949,659
  Accumulated depreciation                                   -
                                                  ------------
Total real estate                                    2,362,628

Notes receivable                                             -
Investment in subsidiaries                          56,592,196
Property & equipment, net                                6,148
                                                  ------------
Total assets                                       $66,692,347
                                                  ============

LIABILITIES:

Accounts payable                                   $10,995,742
Accrued expenses                                     1,872,118
Accrued income taxes                                         -
Billings in excess of costs                                  -
Mortgages and notes payable                         61,000,000
Subordinated notes payable                                   -
Postpetition accounts payable                          440,312
Postpetition accrued expenses                          (80,792)
                                                  ------------
Total liabilities                                   74,227,380

Minority interest in subsidiary                              -

EQUITY:

Common stock                                             9,660
Additional paid-in capital                          71,674,223
Prepetition retained earnings                      (70,304,627)
Postpetition retained earnings                      (8,914,288)
                                                  ------------
Total equity                                        (7,535,032)
                                                  ------------
Total liabilities & equity                         $66,692,347
                                                  ============


                     Opus South Corporation
                        Income Statement
              For the month ended January 31, 2010

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

Gross Margin:
  Construction - related party                               0
  Construction - 3rd party                                   0
  Real estate                                              (79)
  Rental property                                            0
  Management fee                                             0
                                                  ------------
Total gross margin                                         (79)

Other Income:
  Interest                                                  16
  Real estate ventures                                       -
  Other                                                 37,234
                                                  ------------
Total income                                            37,170

Expenses:
  Salary and related                                    20,616
  General & administrative                              19,700
  Reorganization expenses                                    -
  Project costs capitalized                                  -
  Interest                                                   -
  Interest capitalized                                       -
  Corporate overhead & variable compensation                 -
  Charitable contributions                                   -
                                                  ------------
Total expenses                                          40,316

Income(Loss) before minority interest & taxes           (3,145)
  Minority Int. in income(loss) loss of cons sub             -
                                                  ------------
Income(Loss) before taxes                               (3,145)
                                                  ------------
Net income(loss)                                        ($3,145)
                                                  ============

Opus South Corporation's January 2010 operating report also
includes a Cash Receipts & Disbursements statement, a copy of
which is available for free at:

              http://bankrupt.com/misc/OpS0110CD.pdf

                         About Opus South

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

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

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


PCAA PARENT: Files Initial Monthly Operating Report
---------------------------------------------------
PCAA Parent, LLC, has filed an initial monthly operating report
with the U.S. Bankruptcy Court for the District of Delaware.

The Company has submitted a 13-week cash flow forecast in lieu of
a 12-month cash flow projection.

A full-text copy of PCAA Parent's initial monthly operating report
is available at no charge at:

        http://bankrupt.com/misc/pcaaparent.initialmor.pdf

Essington, Pennsylvania-based PCAA Parent, LLC, runs the largest
domestic off-site airport parking business, operating 31 off-site
airport parking facilities comprising over 40,000 parking spaces
near 20 major airports across the U.S.  The Company owns or leases
its off-airport parking facilities in, among other states,
California, Arizona, Colorado, Texas, Georgia, Tennessee,
Pennsylvania, Connecticut, New York, New Jersey, and Illinois.

The Company filed for Chapter 11 bankruptcy protection on
January 28, 2010 (Bankr. D. Del. Case No. 10-10250).  John Henry
Knight, Esq.; Lee E. Kaufman, Esq.; and Mark D. Collins, Esq.; and
Zachary I. Shapiro, Esq., at Richards, Layton & Finger, P.A.,
assist the Company in its restructuring effort.  The Company
listed $50,000,001 to $100,000,000 in assets and $100,000,001 to
$500,000,000 in liabilities.

The Company's affiliates -- PCAA Chicago, LLC; Parking Company of
America Airports, LLC; PCA Airports, Ltd.; PCAA GP, LLC; Parking
Company of America Airports Phoenix, LLC; RCL Properties, LLC;
PCAA LP, LLC; PCAA Properties, LLC; Airport Parking Management,
Inc.; PCAA SP-OK, LLC; PCAA SP, LLC; PCAA Oakland, LLC; and PCAA
Missouri, LLC -- filed separate Chapter 11 bankruptcy petitions.


PENN TRAFFIC: Posts $10,503,000 Net Loss in Month Ended January 30
------------------------------------------------------------------
On February 23, 2010, The Penn Traffic Company, et al., filed
their monthly operating report for the month ended January 30,
2010, with the U.S. Bankruptcy Court for the District of Delaware.

For the period the Debtors reported a net loss of $10,503,000 on
revenues of $60,247,000

At January 30, 2010, the Debtors had $124,074,000 in total
assets, total liabilities of $129,292,000, and shareholders'
deficit of $5,218,000.

A copy of the Debtors monthly operating report for the period
ended January 30, 2010, is available for free at:

       http://bankrupt.com/misc/penntraffic.januarymor.pdf

Syracuse, New York-based The Penn Traffic Company -- dba P&C
Foods, Bi-Lo Foods, and Quality Markets -- operates supermarkets
in Pennsylvania, upstate New York, Vermont, and New Hampshire
under the Bilo, P&C and Quality trade names.  The Company filed
for Chapter 11 bankruptcy protection on November 18, 2009 (Bankr.
D. Delaware Case No. 09-14078).  Ann C. Cordo, Esq., and Gregory
W. Werkheiser, Esq., at Morris, Nichols, Arsht & Tunnell assist
the Company in its restructuring effort.  Donlin Recano is the
Company's claims agent.  The Company listed $150,347,730 in assets
and $136,874,394 in liabilities as of May 4, 2009.

These affiliates also filed separate Chapter 11 petition: Sunrise
Properties, Inc.; Pennway Express, Inc.; Penny Curtiss Baking
Company, Inc.; Big M Supermarkets, Inc.; Commander Foods Inc.; P
and C Food Markets, Inc. of Vermont; and P.T. Development, LLC.


PFF BANCORP: Posts $118,560 Net Loss in January 2010
----------------------------------------------------
On February 16, 2010, 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 January 1, 2010,
to January 31, 2010, with the United States Bankruptcy Court for
the District of Delaware.

PFF Bancorp reported a net loss of $118,560 for the month of
January 2010.

PFF Bancorp paid a total of $67,876 in professional fees and
expenses for the month of January.

At January 31, 2010, PFF Bancorp had total assets of $15,196,036
and total liabilities of $117,430,056.

A full-text copy of the Debtors' January 2010 operating report is
available for free at http://researcharchives.com/t/s?54ca

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.


RATHGIBSON INC: Reports $1.2 Million Adjusted Loss in January
-------------------------------------------------------------
Bill Rochelle at Bloomberg News reports that RathGibson Inc.
reported a $70.6 million net loss in January on net sales of
$15.1 million.  According to the report, the results were affected
by $84.4 million in goodwill and trade name impairment charges in
the month and an $18.5 million tax benefit.  Eliminating the tax
benefits and exceptional items, the adjusted loss before interest,
taxes, depreciation and amortization was $1.2 million.

RathGibson reported a net loss of $4.7 million and an operating
loss of $2.6 million on net sales of $13.1 million in December.
Adjusted for exceptional items of $1,009,834, earnings before
interest, taxes, depreciation and amortization (Adjusted
EBITDA) was $30,976.

                       About RathGibson Inc.

Headquartered 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.


SHARPER IMAGE: Ends January 2010 With $3,888,463 Cash
-----------------------------------------------------
TSIC, Inc., formerly known as The Sharper Image Corporation, filed
with the U.S. Bankruptcy Court for the District of Delaware on
February 15, 2010, its monthly operating report for January 2010.

TSIC ended January 2010 with $3,888,463 in unrestricted cash and
equivalents.

TSIC posted a net loss of $295,395 in January 2010.

At January 31, 2010, TSIC had $7,852,540 in total assets,
($99,291,289) in total liabilities, and $91,438,749 in net
owner's equity.

A full-text copy of TSIC's January 2010 operating report is
available at no charge at http://researcharchives.com/t/s?5544

                    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.


SIX FLAGS: Disbursements for December Total $92 Million
-------------------------------------------------------
In a Monthly Operating Report filed with the Court, Jeffrey R.
Speed, chief financial officer for Six Flags, Inc., reported the
Debtors' Schedule of Disbursements for the Period November 23,
2009 to January 3, 2010, totaling $92,204,885.

                           About Six Flags

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

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

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


SPANSION INC: Reports $803,314 Loss for December
------------------------------------------------
Spansion Executive Vice President and Chief Financial Officer
Randy Furr filed on February 8, 2010, Spansion Inc.'s monthly
operating report for December 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 December Operating Report is
available for free at:

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

                          Spansion Inc.
                          Balance Sheet
                    As of December 27, 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                               14,311,698
                                                --------------
Total current assets                                14,311,698

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                                       $14,311,698
                                                ==============

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                                         162,043
Additional Paid-in Capital                      2,362,754,027
Partners' Capital Account                                   0
Owner's Equity Account                                      0
Retained Earnings-Prepetition                  (2,340,367,595)
Retained Earnings-Postpetition                     (8,301,684)
Adjustments to Owner Equity                                 0
Postpetition Contributions                                  0
                                                --------------
Net Owner Equity                                   14,246,791
                                                --------------
Total Liabilities and Owner Equity                 $14,311,698
                                                ==============

                         Spansion Inc.
                   Statement of Operations
   For the Period From November 23 Through December 27, 2009

REVENUES
Gross Revenues                                             $0
Less: Returns & Allowances                                  0
                                                --------------
Net Revenue                                                 0
Cost of Goods Sold
Add: Other costs                                       252,835
Gross Profit                                                 0
Cost of Goods Sold                                     252,835
                                                --------------
Gross Profit                                          (252,835)
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                                                 550,479
                                                --------------
Total Operating Expense Before Depreciation           550,479
Depreciation/Depletion/Amortization                          0
                                                --------------
Net Profit(loss) Before Other Income & Expenses       (803,314)

OTHER INCOME AND EXPENSES
Other Income                                                0
Interest Expense                                            0
Other Expense                                               0
                                                --------------
Net Profit(loss)Before Reorganization Items          (803,314)
Reorganization Items
Professional Fees                                           0
U.S. Trustee Quarterly Fees                                 0
Income Taxes                                                0
                                                --------------
Net Profit(loss)                                     ($803,314)
                                                ==============

                    About Spansion Inc.

Spansion Inc. (Pink Sheets: SPSNQ) -- http://www.spansion.com/--
is a Flash memory solutions provider.  Spansion is a former joint
venture of AMD and Fujitsu.

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 Inc. Reports $15.7 Mil. Profit for December
------------------------------------------------------------------
Spansion LLC Executive Vice President and Chief Financial Officer
Randy Furr filed on February 8, 2010, Spansion LLC's monthly
operating report for December 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 December 27, 2009

ASSETS
Unrestricted Cash & Cash Equivalents             $323,531,806
Short Term Investment                             107,125,001
Restricted Cash & Cash Equivalents                  4,169,766
Accounts Receivable (net)                          97,308,990
Notes Receivable                                            0
Inventories                                       121,722,323
Prepaid Expenses                                    6,461,639
Professional Retainers                                480,790
Intercompany Receivable                           412,386,000
Other Current Assets                               49,558,772
                                                --------------
Total current assets                             1,122,745,086

Property and Equipment
Real Property & Improvements                       13,078,518
Machinery and Equipment                         1,172,303,502
Furniture, fixtures & Office Equipment                      0
Leasehold Improvements                            734,358,529
Vehicles                                                    0
Less Accumulated Depreciation                  (1,665,797,022)
                                                --------------
Total Property and Equipment                      253,943,526
OTHER ASSETS
Loans to Insiders                                           0
Intercompany Investments                          146,504,436
Other assets                                       34,583,482
                                                --------------
Total Other Assets                                 181,087,918
                                                --------------
Total Assets                                    $1,557,776,530
                                                ==============

LIABILITIES AND OWNER EQUITY
Liabilities Not Subject to Compromise (Postpetition)
Accounts Payable                                  $34,172,224
Taxes Payable                                      13,329,841
Wages Payable                                       6,443,792
Secured Debt                                       64,149,924
Accrued Expense                                    32,913,974
Deferred Income                                    54,157,043
Intercompany                                      239,372,627
Other Postpetition Liabilities                     84,613,853
                                                --------------
Total Postpetition Liabilities                     529,153,278

Liabilities Subject to Compromise Prepetition
Secured Debt                                      643,792,474
Priority Debt                                      14,692,087
Unsecured Debt                                    986,595,370
Intercompany                                      258,819,063
                                                --------------
Total Prepetition Liabilities                   1,903,898,994
                                                --------------
Total Liabilities                                2,433,052,272
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                  (3,223,243,733)
Retained Earnings-Postpetition                    (70,943,035)
Retained Earnings-Adjustment                        5,516,659
                                                --------------
Net Owner Equity                                 (875,275,742)
                                                --------------
Total Liabilities and Owner Equity              $1,557,776,530
                                                ==============

                         Spansion LLC
                    Statement of Operations
       For the Period From Nov. 23, 2009 To Dec. 27, 2009

REVENUES
Gross Revenues                                   $128,151,157
Less: Changes in reserves                             980,567
                                                --------------
Net Revenue                                       129,131,724
Cost of Goods Sold
Manufacturing expense                              34,777,063
Disty/OEM cost adjustment                         (11,170,452)
Intercompany purchase                              44,668,115
Foreign currency gain/loss                           (491,588)
Inventory change                                    3,899,650
                                                --------------
Cost of Goods Sold                                  71,682,788
                                                --------------
Gross Profit                                        57,448,936
Operating Expenses
Building Expense                                      980,499
Labor & Benefits                                    4,850,491
Freight                                                 5,345
Marketing and communications                                0
Material                                              573,809
Outside Services                                    6,256,231
Repair & Maintenance                                  345,877
Telecom and Software                                  988,037
Travel                                                315,536
Other                                               2,415,033
                                                --------------
Total Operating Expenses Before Depreciation        16,730,858
Depreciation/Depletion/Amortization                    916,754
                                                --------------
Net Profit (loss) Before Income & Expenses          39,801,324

OTHER INCOME AND EXPENSES
Other loss (Income), net                           14,419,165
Interest Expense                                    3,377,049
Other Expense                                               0
                                                --------------
Net Profit(loss)Before Reorganization Items        22,005,110
Reorganization Items
Professional Fees                                   5,728,809
Interest Earned on Accumulated Cash
From Chapter 11                                      (194,169)
Other Reorganization Expenses                         812,470
                                                --------------
Total reorganization expenses                        6,347,110
Income Taxes                                          (57,228)
                                                --------------
Net Profit (loss)                                  $15,715,229
                                                ==============

                         Spansion LLC
           Schedule of Cash Receipts and Disbursement
      For the Period From Nov. 23, 2009 to Dec. 27, 2009

Cash Beginning of Month                           $298,366,459
Receipts
Customer Receipts                                 104,595,625
Intercompany Transfer                                       0
Other Receipts                                      6,864,473
                                                --------------
Total Receipts                                    111,460,098
Disbursements
Buildings                                           4,629,115
Foundry & Subcon                                    3,928,476
Intercompany Disbursements                                  0
Labor & Benefits                                   13,445,860
Material                                           14,092,903
Other                                               2,054,241
Outside Services                                    6,784,958
Repair & Maintenance                                3,257,104
Capital Expenditures                                3,428,570
Debt Obligations & Capital Leases                   6,370,876
Taxes                                               1,370,311
Facility Closure Costs                                      0
Key Employee Incentive Plan                                 0
Reduction in Force                                    465,875
Restructuring Professional Fees                     7,981,030
Utilities Deposit                                           0
Intercompany Transfers(debtor entities)             2,414,087
Intercompany Transfers(non-debtor entities)        16,071,345
                                                --------------
Total Disbursements                                86,294,751
Net Cash Inflow/(Outflow)                           25,165,346
                                                --------------
Cash End of Month                                 $323,531,806
                                                ==============

A full-text copy of Spansion LLC's December Operating Report is
available for free at:

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

                    About Spansion Inc.

Spansion Inc. (Pink Sheets: SPSNQ) -- http://www.spansion.com/--
is a Flash memory solutions provider.  Spansion is a former joint
venture of AMD and Fujitsu.

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)


TAYLOR-WHARTON: Has $2.5 Million January Operating Loss
-------------------------------------------------------

Taylor-Wharton International LLC reported a $2.5 million operating
loss and a $3.1 million net loss in January on $12.6 million
revenue, Bill Rochelle at Bloomberg News reported.

According to the report, Taylor-Wharton had a hearing scheduled on
Feb. 16 for approval of the reorganization plan hashed out in
principle before the Chapter 11 filing in November.  The hearing
was adjourned to a date not as yet determined

Taylor-Wharton claims to be the world's leading technology,
service and manufacturing network for gas applications involving
pressure vessels and precision valves.  Taylor-Wharton
International operates three complementary businesses from 16
manufacturing, sales, warehouse and service facilities in six
countries on four continents, and markets its products in over 80
countries worldwide.

The Company filed for Chapter 11 bankruptcy protection on
November 18, 2009 (Bankr. Delaware Case No. 09-14089).  The
Company listed $10,000,001 to $50,000,000 in assets and
$100,000,001 to $500,000,000 in liabilities.

These affiliates of the Company also filed separate Chapter 11
petitions: Alpha One, Inc.; American Welding & Tank, LLC; Beta
Two, Inc.; Delta Four, Inc.; Epsilon Five, Inc.; Gamma Three,
Inc.; Sherwood Valve, LLC; Taylor-Wharton Intermediate Holdings
LLC; Taylor-Wharton International LLC; TW Cryogenics LLC; TW
Cylinders LLC; TW Express LLC; and TWI-Holding LLC.


TRONOX INC: Reports $1.2 Million Net Loss in January
----------------------------------------------------
Bill Rochelle at Bloomberg News reports that Tronox Inc. reported
a $1.2 million net loss in January on sales of $49.7 million.
Reorganization items in the month were $3.8 million.

                         About Tronox Inc.

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

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

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

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

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

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


TRUMP ENTERTAINMENT: Posts $9.1 Million Net Loss in January 2010
----------------------------------------------------------------
On February 22, 2010, Trump Entertainment Resorts, Inc., and
certain of its direct and indirect subsidiaries filed their
monthly operating report for the month ended January 31, 2010,
with the United States Bankruptcy Court for the District of
New Jersey in Camden, New Jersey.

The Debtors reported a consolidated net loss of $9.1 million on
net revenues of $56.4 million for the period.

At January 31, 2010, the Debtors had $1.392 billion in total
assets and $2.096 billion in total liabilities.  Cash and cash
equivalents were approximately $70.5 million at December 31, 2009,
compared with approximately $66.1 million at the beginning
of the period.

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

               http://researcharchives.com/t/s?54cb

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

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

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

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


VION PHARMACEUTICALS: Ends December With $14,247,927 Cash
---------------------------------------------------------
On February 19, 2010, Vion Pharmaceuticals, Inc. filed its
unaudited monthly operating report for the period from
December 17, 2009, through December 31, 2009, with the U.S.
Bankruptcy Court for the District of Delaware.

The Company ended December with $14,247,927 in cash, from
$14,368,704 as of December 17, 2009.

The Company reported a  net loss of $658,366 on technology license
revenues of $51 for the period from December 17, 2009, through
December 31, 2009.

At December 31, 2009, the Company had $14,673,532 in total assets
and $65,860,086 in total liabilities.

A full-text copy of the Company's monthly operating report for the
period ended December 31, 2009, is available at no charge at:

               http://researcharchives.com/t/s?5545

The Bankruptcy Court has set the hearing to consider the approval
of the Disclosure Statement for the Company's Chapter 11 Plan of
Liquidation for March 1, 2010, and the hearing to consider
confirmation of the Chapter 11 Plan of Liquidation for April 6,
2010.  Assuming that these hearings are held on or before the
scheduled dates and the Plan is confirmed at the scheduled hearing
and goes effective by its terms, the Company anticipates that it
will then no longer be a reporting company under the Securities
Exchange Act of 1934, as amended.



                           *********

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
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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
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Don't be fooled.  Assets, for example, reported at historical cost
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Each Friday's edition of the TCR includes a review about a book of
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Monthly Operating Reports are summarized in every Saturday edition
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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,
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Copyright 2010.  All rights reserved.  ISSN: 1520-9474.

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