TCR_Public/140208.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 8, 2014, Vol. 18, No. 38

                            Headlines

AFA INVESTMENTS: Incurs $1.23 Million Net Loss at Dec. 31
AGFEED INDUSTRIES: Reports $2.34 Million Net Loss in December
ALLENS INC: Ends December with $5.46 Million Net Loss
CENGAGE LEARNING: December Receipts Total $105.37 Million
CENTENNIAL BEVERAGE: Ends December with $319,753 Net Loss

CHRISTIAN BROTHERS: Ends October with $176,381 Net Loss
CHRISTIAN BROTHERS: Net Loss Increases to $241,155 in November
CHRISTIAN BROTHERS: Incurs $255,021 Net Loss in December
CONSTAR INT'L: Reports $1.54MM December Net Loss in US Operations
DIOCESE OF GALLUP: Posts $74K Net Income in December

ECOTALITY INC: ETEC's Net Loss Down to $38,298 in December
EWGS INTERMEDIARY: Files December Monthly Operating Report
EXIDE TECHNOLOGIES: Incurs $5.84-Mil. Net Loss in December
FLAT OUT: Reports $12,715 Net Loss at November 27
FOX & HOUND: Reports $982,000 Net Income in December

GMX RESOURCES: Subsidiaries File Operating Reports in December
INVESTORS CAPITAL: Incurs $32,624 Net Loss in November
INVESTORS CAPITAL: Ends December with $36,433 Net Loss
KIDSPEACE CORP: Ends December with $2.81 Million Net Profit
LIFE CARE: Incurs $388,436 Net Loss in November

LOS GATOS HOTEL: Incurs $19,964 Net Loss in December
METRO FUEL: December Net Loss Further Drops to $144,058
MUNDY RANCH: Reports $56,023 Net Loss in December
NATIONAL ENVELOP: Cash Further Decreases to $618,228 in December
NEOGENIX ONCOLOGY: Incurs $48,626 Net Loss in September

PEM THISTLE: Ends December with $343,100 Cash
PITT PENN: Lists $17,932 Net Loss in August
PITT PENN: September Net Loss Increases to $24,193
PITT PENN: Reports $10,155 Net Loss in October
SPECIALTY PRODUCTS: Ends December with $17.33MM Cash Balance

TRINITY COAL: Had $1.14 Million Cash Balance at Dec. 31
VERTIS HOLDINGS: December Net Loss Increases to $57.55 Million


                             *********

AFA INVESTMENTS: Incurs $1.23 Million Net Loss at Dec. 31
---------------------------------------------------------
AFA Investment, Inc., and its affiliates filed, on Jan. 31, 2014,
their monthly operating report for the period covering November 25
through December 31, 2013.

The Debtors' consolidated statement of operations showed a net
loss of $1.23 million on zero revenue for the reporting period.

At Dec. 31, 2013, the Debtors reported $17.89 million in total
assets, $159.52 million in total liabilities and a -($141.64
million) total shareholders' deficit.

At Nov. 25, the Debtors had $14.44 million cash.  They had total
cash receipts of $16,503 and total cash disbursements of $343,978.
They spent $327,302 on professional services and fees.  Thus, at
the end of the period, the Debtors had $14.11 million.

A copy of the monthly operating report is available for free at:

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

                         About AFA Foods

King of Prussia, Pennsylvania-based AFA Foods Inc. was one of the
largest processors of ground beef products in the United States.
AFA had seven facilities capable of producing 800 million pound of
ground beef annually.  Revenue in 2011 was $958 million.

Yucaipa Cos. acquired the business in 2008 and currently owns 92%
of the common stock and all of the preferred stock.

AFA Foods, AFA Investment Inc. and other affiliates filed for
Chapter 11 protection (Bankr. D. Del. Lead Case No. 12-11127) on
April 2, 2012, after recent changes in the market for its ground
beef products and the impact of negative media coverage related to
boneless lean beef trimmings (BLBT) affected sales.

Judge Mary Walrath presides over the case.  Laura Davis Jones,
Esq., Timothy P. Cairns, Esq., and Peter J. Keane, Esq., at
Pachulski Stang Ziehl & Jones LLP, in Wilmington, Delaware; Tobias
S. Keller, Esq., at Jones Day, in San Francisco; and Jeffrey B.
Ellman, Esq., and Brett J. Berlin, Esq., at Jones Day, in Atlanta,
Georgia, represent the Debtors.  FTI Consulting Inc. serves as the
Debtors' financial advisors and Imperial Capital LLC serves as
marketing consultants.  Kurtzman Carson Consultants LLC serves as
noticing and claims agent.

As of Feb. 29, 2012, the Debtors' books and records on a
consolidated basis, reflected approximately $219 million in assets
and $197 million in liabilities.  AFA Foods, Inc., disclosed
$615,859,574 in assets and $544,499,689 in liabilities as of the
Petition Date.

Roberta A. DeAngelis, U.S. Trustee for Region 3, appointed seven
members to the official committee of unsecured creditors in the
Debtors' cases.  The Committee has obtained approval to hire
McDonald Hopkins LLC as lead counsel and Potter Anderson & Corroon
LLP serves as co-counsel.  The Committee also obtained approval to
retain J.H. Cohn LLP as its financial advisor.

AFA, in its Chapter 11 case, sold plants and paid off the first-
lien lenders and the loan financing the Chapter 11 effort.
Remaining assets are $14 million cash and the right to file
lawsuits.

General Electric Capital Corp. and Bank of America Corp. provided
about $60 million in DIP financing.  The loan was paid off in
July 2012.

In October 2012, the Bankruptcy Court denied a settlement that
would have released Yucaipa Cos., the owner and junior lender to
AFA Foods, from claims and lawsuits the creditors might otherwise
bring, in exchange for cash to pay unsecured creditors' claims
under a liquidating Chapter 11 plan.  Under the deal, Yucaipa
would receive $11.2 million from the $14 million, with the
remainder earmarked for unsecured creditors.  Asset recoveries
above $14 million would be split with Yucaipa receiving 90% and
creditors 10%.  Proceeds from lawsuits would be divided roughly
50-50.


AGFEED INDUSTRIES: Reports $2.34 Million Net Loss in December
-------------------------------------------------------------
AgFeed USA, LLC, et al., on Feb. 3, 2014, filed their monthly
operating report for the period from December 8 to 31, 2013.

The Debtors' consolidated statement of income showed a net loss of
$2.34 million with $7.39 million in net revenue.

At December 31, Agfeed had $17.83 million in total assets, $7.11
million in total liabilities, and a $10.72 million total
shareholders' equity.

At December 8, the Debtors had $8.63 million cash. They reported
$8.57 million in total cash receipts and $1.60 million in total
cash disbursements.  They spent $2.30 million in professional
fees.  Thus, at the end of the period, the Debtors had $13.29
million cash.

AgFeed Industries, Inc., the parent company of AgFeed USA, LLC,
also filed a monthly operating report for the same period.

Its consolidated statement of operations showed a net loss of
$4.87 million on $468,919 in revenue.

At Dec. 31, 2013, it recorded $65.77 million in total assets,
$29.07 million in total liabilities, and $36.70 in total
shareholders' equity.

The Debtor had a beginning cash balance of $46.41 million at the
beginning of the month.  It reported $1,257 in total receipts and
$2.32 million in total disbursements.  At month end, it had $44.10
million cash.

A copy of the monthly operating report is available for free at:

             http://bankrupt.com/misc/Agfeed837mor.pdf

                     About AgFeed Industries

AgFeed Industries, Inc., has 21 farms and five feed mills in China
producing more than 250,000 hogs annually. In the U.S., the
business included 10 sow farms in three states and two feed mills
producing more than one million hogs a year. AgFeed's revenue in
2012 was $244 million.

AgFeed and its affiliates filed voluntary petitions under Chapter
11 of the Bankruptcy Code (Bankr. D. Del. Case No. 13-11761) on
July 15, 2013, with a deal to sell most of its subsidiaries to The
Maschhoffs, LLC, for cash proceeds of $79 million, absent higher
and better offers.  The Debtors estimated assets of at least $100
million and debts of at least $50 million.

Keith A. Maib signed the petition as chief restructuring officer.
Hon. Brendan Linehan Shannon presides over the case.  Donald J.
Bowman, Jr., and Robert S. Brady, Esq., at Young, Conaway,
Stargatt & Taylor, serve as the Debtors' counsel.   BDA Advisors
Inc. acts as the Debtors' financial advisor.  The Debtors' claims
and noticing agent is BMC Group, Inc.

The U.S. Trustee has appointed a five-member official committee of
unsecured creditors to the Chapter 11 cases.  The Creditors'
Committee tapped Lowenstein Sandler as lead bankruptcy counsel and
Greenberg Traurig, LLP, as co-counsel.  CohnReznick LLP serves as
the Creditors' Committee's financial advisor.

An official committee of equity security holders was also
appointed to the Chapter 11 cases.  The Equity Committee tapped
Sugar Felsenthal Grais & Hammer LLP and Elliott Greenleaf as
co-counsel.


ALLENS INC: Ends December with $5.46 Million Net Loss
-----------------------------------------------------
Allens, Inc., and its affiliate, on Jan. 22, 2014, filed its
monthly operating report for the month ending December 31, 2013.

The Debtors incurred a net loss of $5.46 million on $28.38 million
gross sales.

At Dec. 31, 2013, the Debtors recorded $279.79 million in total
assets, $265.54 million in total liabilities and $14.26 million in
total shareholders' equity.

At Dec. 1, the Debtors had $2.62 million cash.  The Debtors posted
total receipts of $17.44 million and total disbursements of $17.95
million.  Thus, at month end, the Debtor had $2.11 million cash.

A copy of the monthly operating report is available for free at:

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

                        About Allens Inc.

Siloam Springs, Arkansas-based Allens, Inc., a maker of canned and
frozen vegetables in business since 1926, filed for bankruptcy
(Bankr. W.D. Ark. Case No. 13-73597) on Oct. 28, 2013, seeking to
sell some divisions or reorganize as a new company.

The Debtors' proposed counsel are Stan D. Smith, Esq., Lance R.
Miller, Esq., and Chris A. McNulty, Esq., at Mitchell, Williams,
Selig, Gates & Woodyard, P.L.L.C., in Little Rock, Arkansas; and
Nancy A. Mitchell, Esq., Maria J. DiConza, Esq., and Matthew L.
Hinker, Esq., at Greenberg Traurig, LLP, in New York.

Jonathan Hickman of Alvarez & Marsal North America, LLC, serves as
the Debtors' chief restructuring officer.  Cary Daniel, Nick
Campbell and Markus Lahrkamp of A&M serve as assistant CROs.

Lazard Freres & Co. LLC and Lazard Middle Market LLC serve as
investment bankers, while GA Keen Realty Advisors, LLC, serves as
real estate advisor to the Debtors.

The Official Committee of Unsecured Creditors has tapped
Eichenbaum Liles P.A.'s Martha Jett McAlister, Esq.; and Cooley
LLP's Cathy Hershcopf, Esq., Jeffrey L. Cohen, Esq., Seth Van
Aalton, Esq., and Robert B. Winning, Esq., as counsel.


CENGAGE LEARNING: December Receipts Total $105.37 Million
---------------------------------------------------------
Cengage Learning, Inc., and its affiliates, on Jan. 29, 2013,
filed their monthly operating report for December 2013.

No balance sheet and consolidated statement of operations was
attached to the operating report.

For the month of December, they had total cash receipts of $105.37
million and total cash disbursements of $124.94 million.

A copy of the monthly operating report is available at:

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

                       About Cengage Learning

Stamford, Connecticut-based Cengage Learning --
http://www.cengage.com/-- provides innovative teaching, learning
and research solutions for the academic, professional and library
markets worldwide.  Cengage Learning's brands include
Brooks/Cole, Course Technology, Delmar, Gale, Heinle, South
Western and Wadsworth, among others.  Apax Partners LLP bought
Cengage in 2007 from Thomson Reuters Corp. in a $7.75 billion
transaction.  The acquisition was funded in part with $5.6 billion
in new debt financing.

Cengage Learning Inc. filed a petition for Chapter 11
reorganization (Bankr. E.D.N.Y. Case No. 13-bk-44106) on July 2,
2013, in Brooklyn, New York, after signing an agreement where
holders of $2 billion in first-lien debt agree to support a
reorganization plan.  The plan will eliminate more than $4 billion
of $5.8 billion in debt.

First-lien lenders who signed the so-called plan-support agreement
include funds affiliated with BlackRock Inc., Franklin Mutual
Adviser LLC, KKR & Co. and Oaktree Capital Management LP.  Second-
lien creditors and holders of unsecured notes aren't part of the
agreement.

The Debtors have tapped Kirkland & Ellis LLP as counsel, Lazard
Freres & CO. LLC as financial advisor, Alvarez & Marsal North
America, LLC, as restructuring advisor, and Donlin, Recano &
Company, Inc., as claims and notice agent.

The Debtors filed a Joint Plan of Reorganization and Disclosure
Statement dated Oct. 3, 2013, which provides that the Debtors took
extreme care to advance and protect the interest of unsecured
creditors -- including seeking to protect four primary sources of
potential recoveries for unsecured creditors and providing them
with appropriate time to conduct diligence, and discuss their
conclusions on, among other things, the value of those sources of
potential recoveries.


CENTENNIAL BEVERAGE: Ends December with $319,753 Net Loss
---------------------------------------------------------
Centennial Beverage Group, LLC, on Jan. 20, 2014, filed its
monthly operating report for December 2013.

The Debtor incurred a net loss of $319,753 on zero net revenue.

At December 31, the Debtor reported $9.59 million in total assets,
$29.31 million in total liabilities and a -($19.72 million) total
shareholders' deficit.

At the beginning of the month, the Debtor had $1.70 million cash.
It had total cash receipts of $12,216 and total operating
disbursements of $48,948.  At the end of the month, Centennial had
a cash balance of $1.66 million.

A copy of the monthly operating report is available for free at:

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

                    About Centennial Beverage

Centennial Beverage Group LLC, a chain of 23 liquor stores in
Texas, filed a petition for Chapter 11 reorganization (Bankr.
N.D. Tex. Case No. 12-37901) amid lower sales brought by
competition from big-box retailers.  The 75-year-old-company once
had 70 stores throughout Texas.  They are now concentrated in the
Dallas-Fort Worth area.  Sales for the year ended in November 2012
were $158 million.  Year-over-year, revenue was down 50%,
according to a court filing.  In its schedules, the Debtor
disclosed $24,053,049 in assets and $48,451,881 in liabilities as
of the Petition Date.

Robert Dew Albergotti, Esq., and Ian T. Peck, Esq., at Haynes and
Boone, LLP, in Dallas, serve as counsel to the Debtor.  M. Jack
Martin, III, Esq., at Jack Martin & Associates, in Austin, Tex.,
serves as special counsel.  RGS LLC serves as the Debtor's
financial advisor.  BYGH Tax Consulting is property tax consultant
to the Debtor.

The Official Committee of Unsecured Creditors has retained Munsch
Hardt Kopf & Harr, P.C. as its attorneys, and Lain, Faulkner &
Co., P.C. as financial advisors.


CHRISTIAN BROTHERS: Ends October with $176,381 Net Loss
-------------------------------------------------------
Christian Brothers Institute, on Nov. 22, 2013, filed its monthly
operating report for October 2013.

The Debtor reported a net loss of $176,381 on zero revenue for the
month.

At October 31, the Debtor had $17.27 million in total assets,
$5.19 million in total liabilities, and a $12.01 million total
shareholders' equity.

At October 1, the Debtor had $15.22 million cash.  The Debtor had
total cash receipts of $822,640 and total cash disbursements of
$1.16 million.  Thus, the Debtor had $14.88 million cash at the
end of the month.

A copy of the monthly operating report is available at:

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

                 About Christian Brothers' Institute

The Christian Brothers' Institute in New Rochelle, New York, is a
domestic not-for-profit 501(c)(3) corporation organized under Sec.
102(a)(5) of the New York Not-for-Profit Corporation Law.  CBI was
formed to establish, conduct and support Catholic elementary and
secondary schools principally throughout New York State.

The Christian Brothers of Ireland, Inc., in Chicago, Illinois, is
a domestic not-for-profit 501(c)(3) corporation organized under
the Not-for-Profit Corporation Law of the State of Illinois.  CBOI
was formed to establish, conduct and support Catholic elementary
and secondary schools principally throughout the State of
Illinois, as well as other spiritual and temporal affairs of the
former Brother Rice Province of the Congregation of Christian
Brothers.

CBI and CBOI depend upon grants and donations to fund a portion of
their operating expenses.

The Christian Brothers' Institute and The Christian Brothers of
Ireland filed for Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case Nos. 11-22820 and 11-22821) on April 28, 2011.
Scott S. Markowitz, Esq., at Tarter Krinsky & Drogin LLP, serves
as the Debtors' bankruptcy counsel.  The Christian Brothers'
Institute disclosed assets of $63,418,267 and $8,484,853 in
liabilities.  CBOI discloses assets of $1,091,084 and liabilities
of $3,622,500.

Attorneys at Pachulski Stang Ziehl & Jones LLP, in Los Angeles,
Calif., and New York, N.Y., represent the Official Committee of
Unsecured Creditors as counsel.  Paul A. Richler, Esq., of
Pacific Palisades, Calif., serves as Special Insurance Counsel to
the Official Committee of Unsecured Creditors.

The Christian Brothers' Institute and The Christian Brothers of
Ireland, Inc., and the Official Committee of Unsecured Creditors
have a plan made possible following an "allocation plan"
negotiated with 75% of sexual abuse claimants.

The Joint Chapter 11 Plan of Reorganization dated Aug. 22, 2013,
has the Debtors and the Official Committee of Unsecured Creditors
as co-proponents.


CHRISTIAN BROTHERS: Net Loss Increases to $241,155 in November
--------------------------------------------------------------
Christian Brothers Institute, on Dec. 17, 2013, filed its monthly
operating report for November 2013.

The Debtor reported a $241,155 net loss on zero revenue for the
month, an increase from the previous month's net loss of $176,381.

At November 30, the Debtor had $17.38 million in total assets,
$5.54 million in total liabilities, and a $11.83 million total
shareholders' equity.

At the beginning of the month, the they had $14.88 million cash
with $535,381 in total cash receipts and cash disbursements of
$526,652.  Thus, at the end of the month, the Debtor had $14.89
million cash.

A copy of the monthly operating report is available at:

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

                 About Christian Brothers' Institute

The Christian Brothers' Institute in New Rochelle, New York, is a
domestic not-for-profit 501(c)(3) corporation organized under Sec.
102(a)(5) of the New York Not-for-Profit Corporation Law.  CBI was
formed to establish, conduct and support Catholic elementary and
secondary schools principally throughout New York State.

The Christian Brothers of Ireland, Inc., in Chicago, Illinois, is
a domestic not-for-profit 501(c)(3) corporation organized under
the Not-for-Profit Corporation Law of the State of Illinois.  CBOI
was formed to establish, conduct and support Catholic elementary
and secondary schools principally throughout the State of
Illinois, as well as other spiritual and temporal affairs of the
former Brother Rice Province of the Congregation of Christian
Brothers.

CBI and CBOI depend upon grants and donations to fund a portion of
their operating expenses.

The Christian Brothers' Institute and The Christian Brothers of
Ireland filed for Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case Nos. 11-22820 and 11-22821) on April 28, 2011.
Scott S. Markowitz, Esq., at Tarter Krinsky & Drogin LLP, serves
as the Debtors' bankruptcy counsel.  The Christian Brothers'
Institute disclosed assets of $63,418,267 and $8,484,853 in
liabilities.  CBOI discloses assets of $1,091,084 and liabilities
of $3,622,500.

Attorneys at Pachulski Stang Ziehl & Jones LLP, in Los Angeles,
Calif., and New York, N.Y., represent the Official Committee of
Unsecured Creditors as counsel.  Paul A. Richler, Esq., of
Pacific Palisades, Calif., serves as Special Insurance Counsel to
the Official Committee of Unsecured Creditors.

The Christian Brothers' Institute and The Christian Brothers of
Ireland, Inc., and the Official Committee of Unsecured Creditors
have a plan made possible following an "allocation plan"
negotiated with 75% of sexual abuse claimants.

The Joint Chapter 11 Plan of Reorganization dated Aug. 22, 2013,
has the Debtors and the Official Committee of Unsecured Creditors
as co-proponents.


CHRISTIAN BROTHERS: Incurs $255,021 Net Loss in December
--------------------------------------------------------
Christian Brothers' Institute, on Jan. 18, 2014, filed its monthly
operating report for December 2013.

The Debtor reported a $255,021 net loss on zero revenue in
December, an increase from the net loss of $241,155 in November
and $176,381 in October.

At December 31, the Debtor reported $17.09 million in total
assets, $5.51 million in total liabilities, and a $11.58 million
total shareholders' equity.

At December 1, the Christian Brothers had $14.89 million cash.
They reported total cash receipts of $482,461 and total cash
disbursements of $833,263.  $286,400 was spent in professional
fees.  Thus, at month end, the Debtor had $14.54 million cash.

A copy of the monthly operating report is available at:

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

                About Christian Brothers' Institute

The Christian Brothers' Institute in New Rochelle, New York, is a
domestic not-for-profit 501(c)(3) corporation organized under Sec.
102(a)(5) of the New York Not-for-Profit Corporation Law.  CBI was
formed to establish, conduct and support Catholic elementary and
secondary schools principally throughout New York State.

The Christian Brothers of Ireland, Inc., in Chicago, Illinois, is
a domestic not-for-profit 501(c)(3) corporation organized under
the Not-for-Profit Corporation Law of the State of Illinois.  CBOI
was formed to establish, conduct and support Catholic elementary
and secondary schools principally throughout the State of
Illinois, as well as other spiritual and temporal affairs of the
former Brother Rice Province of the Congregation of Christian
Brothers.

CBI and CBOI depend upon grants and donations to fund a portion of
their operating expenses.

The Christian Brothers' Institute and The Christian Brothers of
Ireland filed for Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case Nos. 11-22820 and 11-22821) on April 28, 2011.
Scott S. Markowitz, Esq., at Tarter Krinsky & Drogin LLP, serves
as the Debtors' bankruptcy counsel.  The Christian Brothers'
Institute disclosed assets of $63,418,267 and $8,484,853 in
liabilities.  CBOI discloses assets of $1,091,084 and liabilities
of $3,622,500.

Attorneys at Pachulski Stang Ziehl & Jones LLP, in Los Angeles,
Calif., and New York, N.Y., represent the Official Committee of
Unsecured Creditors as counsel.  Paul A. Richler, Esq., of
Pacific Palisades, Calif., serves as Special Insurance Counsel to
the Official Committee of Unsecured Creditors.

The Christian Brothers' Institute and The Christian Brothers of
Ireland, Inc., and the Official Committee of Unsecured Creditors
have a plan made possible following an "allocation plan"
negotiated with 75% of sexual abuse claimants.

The Joint Chapter 11 Plan of Reorganization dated Aug. 22, 2013,
has the Debtors and the Official Committee of Unsecured Creditors
as co-proponents.


CONSTAR INT'L: Reports $1.54MM December Net Loss in US Operations
-----------------------------------------------------------------
Constar International Holdings, LLC, et al., on Jan. 31, 2014,
filed a monthly operating report for December 2013.

The Debtors reported a net loss of $1.54 million from its U.S.
Operations, and a net loss of $42,000 from its U.K. subsidiary.

At Dec. 31, 2013, the Debtor's U.S. Operations recorded $124.26
million in total assets, $195.57 in total liabilities, and a
-($71.31 million) total shareholders' deficit.  On the other hand,
its U.K. Operations, had $47.20 million in total assets, $48.01
million in total liabilities, and a -($816,000) total
shareholders' deficit.

For its U.S. Operations, the Debtor reported a beginning cash
balance of $2.14 million.  The Debtor reported zero receipts and
disbursements of $1.58 million, arising out of operating,
investing, and financing activities.  At month end, the Debtor had
$557,000 cash.

For its U.K. Operations, the Debtor started out with $17,000 at
the beginning of the month.  It reported cash receipts of $3.85
million and cash disbursements of $259,000 arising from operating
and financing activities.  At Dec. 31, the Debtor's U.K.
Operations had $3.65 million cash.

A copy of the monthly operating report is available at:

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

                     About Constar International

Privately held Constar International Holdings and nine affiliated
debtors filed for Chapter 11 protection (Bankr. D. Del. Lead Case
No. 13-13281) on Dec. 19, 2013.

Constar, which manufactures plastic containers, is represented by
Michael J. Sage, Esq., Brian E. Greer, Esq., Stephen M. Wolpert,
Esq., and Janet Bollinger Doherty, Esq., at Dechert LLP; and
Robert S. Brady, Esq., and Sean T. Greecher, Esq., at Young
Conaway Stargatt & Taylor, LLP.  Prime Clerk LLC serves as the
Debtors' claims and noticing agent, and administrative advisor.
Lincoln Partners Advisors LLC serves as the Debtors' financial
advisor.

Judge Christopher S. Sontchi oversees the 2013 case.

This is Constar International's third bankruptcy.  Constar first
filed for Chapter 11 protection (Bankr. D. Del. Lead Case No.
08-13432) in December 2008, with a pre-negotiated Chapter 11 Plan
and emerged from bankruptcy in May 2009.  Constar and its
affiliates returned to Chapter 11 protection (Bankr. D. Del. Case
No. 11-10109) on Jan. 11, 2011, with a pre-negotiated Chapter 11
plan and emerged from bankruptcy in June 2011.

The new petition listed assets worth less than $100 million
against $123 million on three layers of secured debt.

Attorneys at Brown Rudnick LLP represent the official committee of
unsecured creditors.

Counsel to Wells Fargo Capital Finance, LLC, the revolving loan
agent, is Andrew M. Kramer, Esq., at Otterbourg P.C.


DIOCESE OF GALLUP: Posts $74K Net Income in December
----------------------------------------------------
The Diocese of Gallup reported a net income of $74,269 for the
period from December 1 to 31, 2013.  As of December 31, 2013, the
archdiocese had total assets of $1,494,837 and total liabilities
of $649,072.  A full-text copy of the monthly operating report is
available for free at:

      http://bankrupt.com/misc/Church_gallupmordec2013.pdf

                  About the Diocese of Gallup, NM

The Diocese of Gallup, New Mexico, principally encompasses
American Indian reservations for seven tribes in northwestern New
Mexico and northeastern Arizona. It is the poorest diocese in the
U.S.

There are 38 active priests working in the Diocese and 27
permanent deacons also serve the Diocese along with five
seminarians.  The Diocese and its missions, schools and ministries
employ approximately 50 people, and a significant number of
additional people offer their services as volunteers.

The diocese sought bankruptcy protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. N.M. Case No. 13-bk-13676) on Nov. 12,
2013, in Albuquerque, New Mexico amid suits for sexual abuse
committed by priests.

The bishop previously said bankruptcy will be "the most merciful
and equitable way for the diocese to address its responsibility."

The abuse mostly occurred in the 1950s and early 1960s, the bishop
said.

The petition shows assets and debt both less than $1 million.

The Diocese of Gallup is the ninth Catholic diocese to seek
protection in Chapter 11 bankruptcy.

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


ECOTALITY INC: ETEC's Net Loss Down to $38,298 in December
----------------------------------------------------------
Electronic Transportation Engineering Corporation, lead debtor in
the Chapter 11 cases of Ecotality, Inc., et al., filed on Jan. 22
its monthly operating report for December 2013.

ETEC incurred a net loss of $38,298 on zero revenue for the month,
a decrease from the previous month's net loss of $72,696.

At Dec. 31, the Debtor had $5.26 million in total assets, $96.89
million in total liabilities, and a total shareholders' deficit of
-($91.63 million).

At the beginning of the month, the Debtor had $826,884 cash.  The
Debtor posted $58,614 in total receipts and $8,389 in total
disbursements.  Thus, at Dec. 31, the Debtor had $877,109 cash.

A copy of the monthly operating report is available at:

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

                         About Ecotality Inc.

Headquartered in San Francisco, California, Ecotality, Inc.
(Nasdaq: ECTY) -- http://www.ecotality.com-- is a provider of
electric transportation and storage technologies.

Ecotality Inc. along with affiliates including lead debtor
Electric Transportation Engineering Corp. sought Chapter 11
protection (Bankr. D. Ariz. Lead Case No. 13-16126) on Sept. 16,
2013, with plans to sell the business at an auction.

The cases are assigned to Chief Judge Randolph J. Haines.  The
Debtors' lead counsel are Charles R. Gibbs, Esq., at Akin Gump
Strauss Hauer & Feld LLP, in Dallas, Texas; and David P. Simonds,
Esq., and Arun Kurichety, Esq., at Akin Gump Strauss Hauer & Feld
LLP, in Los Angeles, California.  The Debtors' local counsel is
Jared G. Parker, Esq., at Parker Schwartz, PLLC, in Phoenix,
Arizona.  FTI Consulting, Inc. serves as the Debtors' crisis
manager and financial advisor.  The Debtors' claims and noticing
agent is Kurtzman Carson Consultants LLC.

Electric Transportation estimated assets of $10 million to $50
million and debt of $100 million to $500 million.  Unlike most
companies in bankruptcy, Ecotality has no secured debt.  It simply
ran out of money.  There's $5 million owing on convertible notes,
plus liability on leases.  Part of pre-bankruptcy financing took
the form of a $100 million cost-sharing grant from the U.S. Energy
Department.  In view of the San Francisco-based company's
financial problems, the government cut off the grant when $84.8
million had been drawn.

On Sept. 24, 2013, the Office of the United States Trustee for
Region 14 appointed a committee of unsecured creditors.

In October 2013, the bankruptcy judge cleared Ecotality to sell
most of the business to Car Charging Group Inc. for $3.3 million.
Two other buyers purchased other assets for $1 million in total.


EWGS INTERMEDIARY: Files December Monthly Operating Report
----------------------------------------------------------
EWGS Intermediary, et al., on Jan. 27,2014, filed their
monthly operating report for December 2013, a copy of which is
available at http://bankrupt.com/misc/EWGSINTERMEDIARYdecmor.pdf

While the Debtors filed a monthly operating report, the attached
financial statements do not reflect any values.

                        About EWGS Intermediary

EWGS Intermediary and Edwin Watts Golf Shops, which operate as an
integrated, multi-channel retailer, offering brand name golf
equipment, apparel and accessories, filed for Chapter 11
protection on Nov. 4, 2013 (Bankr. D. Del. Lead Case No.
13-12876).  They are represented by Domenic E. Pacitti, Esq., and
Michael W. Yurkewicz, Esq., at Klehr Harrison Harvey Branzburg
LLP, in Wilmington, Delaware.  The Debtors tapped Bayshore
Partners LLC as their investment banker, FTI Consulting, LLC, as
their financial advisors, and Epiq Bankruptcy Solutions, LLC, as
claims and noticing agent.  The Company indicates total assets
greater than $100 million on its Chapter 11 petition.

As reported in the Troubled Company Reporter on Nov. 26, 2013,
Edwin Watts Golf Shops LLC, which sells golf equipment and
clothing online and through 90 U.S. retail stores, won court
approval of procedures for a bankruptcy sale process without
having a lead bidder under contract.

PNC Bank, National Association, the DIP Agent, is represented by
Regina Stango Kelbon, Esq., at Blank Rome LLP, in Wilmington,
Delaware.


EXIDE TECHNOLOGIES: Incurs $5.84-Mil. Net Loss in December
----------------------------------------------------------
Exide Technologies, Inc., on Jan. 30, 2014, filed its monthly
operating report for December 2013.

The Debtor's statement of operations showed a net loss of $5.84
million with $83.40 million in net sales, a decrease from the
previous month's net loss of $16.73 million.

At Dec. 31, the Debtor reported $1.22 billion in total assets,
$1.14 million in total liabilities, and $85.47 million in total
shareholders' equity.

The Debtor had a beginning cash balance of $10.68 million for the
month.  It reported total receipts of $92.25 million and total
disbursements of $91.67 million.  It paid $6.74 million in
professional fees and expenses.  As a result, at month end, the
Debtor had $11.26 million cash.

A copy of the monthly operating report is available at:

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

                      About Exide Technologies

Headquartered in Princeton, New Jersey, Exide Technologies
(NASDAQ: XIDE) -- http://www.exide.com/-- manufactures and
distributes lead acid batteries and other related electrical
energy storage products.

Exide first sought Chapter 11 protection (Bankr. Del. Case No.
02-11125) on April 14, 2002 and exited bankruptcy two years after.
Matthew N. Kleiman, Esq., and Kirk A. Kennedy, Esq., at Kirkland &
Ellis, and James E. O'Neill, Esq., at Pachulski Stang Ziehl &
Jones LLP represented the Debtors in their successful
restructuring.

Exide returned to Chapter 11 bankruptcy (Bankr. D. Del. Case No.
13-11482) on June 10, 2013.

For the new case, Exide has tapped Anthony W. Clark, Esq., at
Skadden, Arps, Slate, Meagher & Flom LLP, and Pachulski Stang
Ziehl & Jones LLP as counsel; Alvarez & Marsal as financial
advisor; Sitrick and Company Inc. as public relations consultant
and GCG as claims agent.

The Debtor disclosed $1.89 billion in assets and $1.14 billion in
liabilities as of March 31, 2013.

Exide's international operations were not included in the filing
and will continue their business operations without supervision
from the U.S. courts.

The Official Committee of Unsecured Creditors is represented by
Lowenstein Sandler LLP and Morris, Nichols, Arsht & Tunnell LLP as
co counsel.  Zolfo Cooper, LLC serves as its bankruptcy
consultants and financial advisors.


FLAT OUT: Reports $12,715 Net Loss at November 27
-------------------------------------------------
Flat Out Crazy, LLC, on Dec. 31, 2013, filed its monthly operating
report for the period from October 31 to November 27, 2013.

The Debtor's statement of operations showed a net loss of 12,715
on zero revenue.

At Nov. 27, 2013, Flat Out had $739,997 in total assets, $332,836
in total liabilities and a $407,161 total shareholders' equity.

At the beginning of the period, the Debtor had $327,529 in cash.
It reported zero cash receipts and total cash disbursements of
$37,715.  At November 27, the Debtor had $289,814 cash.

A copy of the monthly operating report is available for free at:

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

                      About Flat Out Crazy

Flat Out Crazy LLC and its affiliates operate two Asian-inspired
restaurant chains that began in Chicago.  Flat Top Grill, which
currently has 15 locations, is a full-service fast-casual create-
your-own stir-fry concept.  Stir Crazy Fresh Asian Grill, which
has 11 locations, is a full-service casual Asian restaurant
offering the flavors of Chinese, Japanese, Thai and Vietnamese
food.  The Debtors have 1,200 employees.

Flat Out Crazy and 13 affiliates sought Chapter 11 protection
(Bankr. S.D.N.Y. Lead Case No. 13-22094) in White Plains, New York
on Jan. 25, 2013.  The Debtors have tapped Squire Sanders (US) LLP
as counsel; Kurtzman Carson Consultants, LLC, as claims, noticing
and administrative agent; William H. Henrich and Mark Samson from
Getzler Henrich as their co-chief restructuring officers; and J.H.
Chapman Group, L.L.C, as their investment bankers.

The Debtor disclosed $24,339,542 in assets and $15,899,166 in
liabilities as of the Chapter 11 filing.

An official committee of unsecured creditors has been appointed in
the Debtors' cases.  The Committee tapped to retain Kelley Drye &
Warren LLP as its counsel and CBIZ Accounting, Tax and Advisory of
New York, LLC as financial advisor.

Tracy Hope Davis, the U.S. Trustee for Region 2, appointed Alan
Chapell, as the consumer privacy ombudsman in the Debtors' cases.


FOX & HOUND: Reports $982,000 Net Income in December
----------------------------------------------------
F&H Acquisition Corp., et al., on Jan. 29, 2014, filed their
monthly operating report for the period from December 15 to 31,
2013.

The Debtors' consolidated statement of operations showed a net
income of $982,000 on net sales of $13.05 million.

At the end of the month, the Debtors reported $180.87 million in
total assets, $174.77 million in total liabilities, and a $6.10
million total shareholders' equity.

The Debtors had total cash receipts of $16.21 million and total
cash disbursements of $12.80 million.

A copy of the monthly operating report is available at:

          http://bankrupt.com/misc/F&HACQUISITIONdecmor.pdf

                         About Fox and Hound

Wichita, Kansas-based F & H Acquisition Corp., et al., owners of
the Fox & Hound, Champps, and Bailey's Sports Grille casual dining
restaurants, filed a Chapter 11 petition (Bankr. D. Del. Lead
Case No. 13-13220) on Dec. 16, 2013, to quickly sell their assets.

As of the bankruptcy filing, the Debtors have 101 restaurants
located in 27 states and 6,000 employees.  Sales decreased by
approximately 9 percent over the past two years.  The Debtors also
experienced significant inflation in commodity prices, energy
prices and labor costs.

F&H estimated assets in excess of $100 million.  According to a
court filing, outstanding debt obligations total $119 million,
including $68.4 million owing on a first-lien loan with General
Electric Capital Corp. as agent.  The $11.2 million second-lien
obligation has Cerberus Business Finance LLC as agent.  Unsecured
trade suppliers and landlords are owed $11.2 million.

The senior lenders are to provide $9.6 million in financing for
the bankruptcy, with $3.5 million on an interim basis.

The parent holding company, F&H Acquisition Corp., is based in
Wichita, Kansas.

The Debtors have tapped Young, Conaway, Stargatt & Taylor, LLP, as
local counsel, Olshan Frome Wolosky LLP as general counsel,
Imperial Capital LLC as financial advisor, and Epiq Bankruptcy
Solutions as claims and noticing agent.


GMX RESOURCES: Subsidiaries File Operating Reports in December
--------------------------------------------------------------
Diamond Blue Drilling Company, a subsidiary of GMX Resources,
Inc., on Jan. 24, 2014, filed with the U.S. Securities and
Exchange Commission its monthly operating report for December
2013.

Diamond Blue did not have any profit for the month.

At Dec. 31, 2013, Diamond Blue posted $11.91 million in total
assets, $1,030 in total liabilities, and $11.91 million in total
shareholders' equity.

For the month of December, Diamond Blue had a cash balance of
$10,613.  Diamond Blue reported no cash receipt and cash
disbursement for the month.

A copy of Diamond Blue's monthly operating report is available at
the SEC at http://is.gd/v5vnmY

Endeavor Pipeline, Inc., a subsidiary of GMX Resources, Inc., on
Jan. 24, 2014, also filed with the U.S. Securities and Exchange
Commission its monthly operating report for December 2013.

Endeavor Pipeline's statement of operations showed a net loss of
$153,123 on $76,841 total revenue.

At Dec. 31, 2013, Endeavor Pipeline recorded $12.15 million in
total assets, $31.14 million in total liabilities, and a -($18.98
million) total shareholders' deficit.

At the beginning of the month, Endeavor Pipeline had a cash
balance of $1.85 million.  Endeavor Pipeline reported total cash
receipts of $4.47 million and total cash disbursements of $3.98
million.  At month end, Endeavor Pipeline had $2.33 million cash.

A copy of Endeavor Pipeline's monthly operating report is
available at the SEC at http://is.gd/uNMOJO

                         About GMX Resources

GMX Resources Inc. -- http://www.gmxresources.com/-- is an
independent natural gas production company headquartered in
Oklahoma City, Oklahoma.  GMXR has 53 producing wells in Texas &
Louisiana, 24 proved developed non-producing reservoirs, 48 proved
undeveloped locations and several hundred other development
locations.  GMXR has 9,000 net acres on the Sabine Uplift of East
Texas.  GMXR has 7 producing wells in New Mexico.

GMX filed a Chapter 11 petition in its hometown (Bankr. W.D. Okla.
Case No. 13-11456) on April 1, 2013, so secured lenders can buy
the business in exchange for $324.3 million in first-lien notes.
GMX listed assets for $281.1 million and liabilities totaling
$458.5 million.

GMX missed a payment due in March 2013 on $51.5 million in second-
lien notes.  Other principal liabilities include $48.3 million in
unsecured convertible senior notes.

The DIP financing provided by senior noteholders requires court
approval of a sale within 75 days following approval of sale
procedures. The lenders and principal senior noteholders include
Chatham Asset Management LLC, GSO Capital Partners, Omega Advisors
Inc. and Whitebox Advisors LLC.

David Zdunkewicz, Esq., Timothy A. Davidson II, Esq., and Joseph
Rovira, Esq., at ANDREWS KURTH LLP, serves as the Debtors'
counsel.  Special Local Counsel, Conflicts Counsel and Litigation
Counsel for the Debtors are William H. Hoch, Esq., and Christopher
M. Staine, Esq., at CROWE & DUNLEVY, P.C.

Counsel to Backstop Lenders under DIP Financing and Steering
Committee of Holders of Senior Secured Notes are Brian Hermann,
Esq., and Sarah Harnett, Esq., at PAUL, WEISS, RIFKIND, WHARTON &
GARRISON LLP.

Counsel to the Unsecured Creditors Committee is Jason Brookner,
Esq., at GRAY REED & MCGRAW P.C.  Gray Reed replaced Winston &
Strawn LLP, effective as of April 25, 2013.  The Committee tapped
Conway MacKenzie, Inc., as financial advisor.

GMX obtained confirmation of its First Amended Joint Plan of
Reorganization on Jan. 22, 2014.  The Plan, as revised, provides
that the senior secured noteholder secured claims will be deemed
allowed for $338 million.  Each holder of a Senior Secured
Noteholder Secured Claim will receive a number of shares of
reorganized GMXR Common Stock with a value equal to the lesser of
(A) 100% of the Face Amount of that Holder's Allowed Senior
Secured Noteholder Secured Claim and (B) the greater of either (i)
27% of the Face Amount the Holder's Allowed Senior Secured
Noteholder Secured Claim or (ii) 4.9% of the outstanding
Reorganized GMXR Common Stock as of the Effective Date.


INVESTORS CAPITAL: Incurs $32,624 Net Loss in November
------------------------------------------------------
Investors Capital Partners II, LP, on Jan. 15, 2014, filed its
monthly operating report for November 2013.

The Debtor reported $32,624 in net losses on income of $36,248.

At November 1, the Debtor had $621,474 cash.  It had total cash
receipts of $36,670 and total cash disbursements of $6,122.  At
the end of the month, the Debtor had $652,022.

A copy of the monthly operating report is available for free at:

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

                   About Investors Capital II

Brentwood, Tennessee-based Investors Capital Partners II, LP and
two affiliates sought Chapter 11 protection (Bankr. W.D. Ky. Case
Nos. 12-11575 to 11677) in Bowling Green, Kentucky, on Dec. 19,
2012.

ICP II estimated assets of at least $10 million and liabilities of
less than $10 million.  It owns a 35-acre commercial development
near Glasgow, Kentucky. The ICP II property is home to a Marquee
Cinema, Dollar Tree, and Aaron's Rents and also consists of seven
parcels of undeveloped land.

Debtor-affiliate Investors Capital Partners I, LP owns multiple
parcels of undeveloped land near Nolensville, Tennessee.
Investors Land Partners II, LP owns partially developed land,
consisting of six adjoining parcels of real property, near
Nashville, Tennessee.

Laura Day DelCotto, Esq., and Amelia Martin Adams, Esq., at
DelCotto Law Group, PLLC, represent the Debtor as counsel.

In court filings, the Debtors said their lenders have attempted to
foreclose against the Debtors' assets, and the Debtors have been
unable to reach agreements with their lenders that would allow the
Debtors to reorganize their debts in an orderly manner; thus, the
Debtors have little option except for the development of a joint
plan to reorganize operations and restructure debts for the
benefit of all creditors and parties in interest.


INVESTORS CAPITAL: Ends December with $36,433 Net Loss
------------------------------------------------------
Investors Capital Partners II, LP, on Jan. 15, 2014, filed its
monthly operating report for December 2013.

The Debtor's statement of income showed a net loss of $32,173 on
total income of $36,433 for the month.

At December 1, the Debtor had $652,022 cash.  It reported $45,033
in cash receipts and total cash disbursements of $10,585.  At the
end of the month, the Debtor had $686,470.

A copy of the monthly operating report is available for free at:

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

                   About Investors Capital II

Brentwood, Tennessee-based Investors Capital Partners II, LP and
two affiliates sought Chapter 11 protection (Bankr. W.D. Ky. Case
Nos. 12-11575 to 11677) in Bowling Green, Kentucky, on Dec. 19,
2012.

ICP II estimated assets of at least $10 million and liabilities of
less than $10 million.  It owns a 35-acre commercial development
near Glasgow, Kentucky. The ICP II property is home to a Marquee
Cinema, Dollar Tree, and Aaron's Rents and also consists of seven
parcels of undeveloped land.

Debtor-affiliate Investors Capital Partners I, LP owns multiple
parcels of undeveloped land near Nolensville, Tennessee.
Investors Land Partners II, LP owns partially developed land,
consisting of six adjoining parcels of real property, near
Nashville, Tennessee.

Laura Day DelCotto, Esq., and Amelia Martin Adams, Esq., at
DelCotto Law Group, PLLC, represent the Debtor as counsel.

In court filings, the Debtors said their lenders have attempted to
foreclose against the Debtors' assets, and the Debtors have been
unable to reach agreements with their lenders that would allow the
Debtors to reorganize their debts in an orderly manner; thus, the
Debtors have little option except for the development of a joint
plan to reorganize operations and restructure debts for the
benefit of all creditors and parties in interest.


KIDSPEACE CORP: Ends December with $2.81 Million Net Profit
-----------------------------------------------------------
KidsPeace Corporation, on Jan. 28, 2014, filed its monthly
operating report for December 2013.

The Debtor reported $2.81 million in net profit on net revenues of
$2.30 million, as compared to the previous month's net loss of
$655,518.

At December 31, the Debtor reported $167.30 million in total
assets, $149.82 million in total liabilities, and $17.49 million
in total shareholders' equity.

At December 1, the Debtor had $6.72 million cash.  Kidspeace
reported $11.46 million in total cash receipts and $10.54 million
in total disbursements.  They spent $452,936 in professional fees.
Thus, at the end of the month, the Debtor had $7.64 million cash.

A copy of the monthly operating report is available at:

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

                        About KidsPeace Corp.

KidsPeace Corp., a provider of behavioral services for children,
filed a petition for Chapter 11 reorganization (Bankr. E.D. Pa.
Case No. 13-14508) on May 21, 2013, in Reading, Pennsylvania.

KidsPeace operates a 96-bed pediatric psychiatric hospital in
Orefield, Pennsylvania.  Assets are $86.7 million, and debt on the
books is $158.6 million, according to a court filing.

The Debtor, which sought bankruptcy protection with eight
affiliates, tapped Norris McLaughlin & Marcus, P.A. as counsel;
EisnerAmper LLP as financial advisor, and Rust Omni as claims and
notice agent.

Assets total $158,587,999 at the end of 2012.  The Debtors owe
approximately $56,206,821 in bond debt, and they have been told
that their pension liability is allegedly about $100,000,000 of
which the Debtors currently reflect $83,049,412 on their books.

KidsPeace sought Chapter 11 (i) as a means to implement a
negotiated restructuring of bond debt currently aggregating
approximately $51,310,000 plus accrued interest to a reduced
amount of approximately $24 million in new 30-year bonds with
interest at 7.5 percent, and (ii) to continue on-going
negotiations with the Pension Benefit Guaranty Corporation in
hopes of reducing the PBGC asserted obligation of $100+ million to
an amount that the Debtors can reasonably expect to satisfy.

The Debtor disclosed $157,930,467 in assets and $168,768,207 in
liabilities as of the Chapter 11 filing.

Since March 2012, MK has been exploring possible affiliation or
acquisition opportunities; however, no offer of an affiliation or
acquisition has been presented to the Debtors.

Gemino Healthcare Finance, LLC, the prepetition revolving lender,
is represented by James S. Rankin, Jr., Esq., at Parker, Hudson,
Rainer & Dobbs LLP; and Weir & Partners LLP's Walter Weir, Jr.,
Esq.

UMB Bank, N.A., on behalf of bondholders, Performance Food Group
d/b/a AFI, W.B. Mason Co., Inc., Pension Benefit Guaranty
Corporation, and Teresa Laudenslager were appointed to an official
committee of unsecured creditors in the Debtors' cases.  The
Official Committee of Unsecured Creditors is represented by
Fitzpatrcik Lentz & Bubba, P.C., and Lowenstein Sandler LLP as
counsel.  FTI Consulting, Inc. serves as the panel's financial
advisor.


LIFE CARE: Incurs $388,436 Net Loss in November
-----------------------------------------------
Life Care St. Johns, Inc., dba Glenmoor, on Jan. 2, 2014, filed
its monthly operating report for November 2013.

The Debtor reported a $388,436 net loss on net revenues of
$835,324, a decrease from the previous month's net loss of
$677,072.

At November 30, the Life Care reported total assets of $63.50
million, $117.90 million in total liabilities, and a -($54.40
million) total shareholders' deficit.

At the beginning of the month, the Debtor had $499,377 cash.  It
reported total cash inflow from financing activities of $384,300
and total cash outflow from operating activities and investing
activities of $404,451 and $161,625, respectively.  Thus, at month
end, the Debtor had $317,601 cash.

A copy of the monthly operating report is available at:

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

                     About Life Care St. Johns

Life Care St. Johns, Inc., filed a Chapter 11 petition (Bankr.
M.D. Fla. Case No. 13-04158) on July 3, 2013.  The Debtor is the
owner and operator of a continuing care retirement community known
as Glenmoor consisting of 144 independent living units located on
a 40-acre site in St. Johns County, Florida.

Judge Jerry A. Funk presides over the case.  Richard R. Thames,
Esq., and Eric N. McKay, Esq., at Stutsman Thames & Markey, P.A.,
serves as the Debtor's counsel.  Navigant Capital Advisors, LLC,
acts as the Debtor's financial advisor.  American Legal Claim
Services, LLC, serves as claims and noticing agent.

The Committee of Creditors Holding Unsecured Claims appointed in
the bankruptcy case of Life Care St. Johns, Inc., is represented
by Akerman Senterfitt's David E. Otero, Esq., and Christian P.
George, Esq., in Jacksonville, Florida.

Bruce Jones signed the petition as CEO.  The Debtor estimated
assets of at least $10 million and debts of at least $50 million.


LOS GATOS HOTEL: Incurs $19,964 Net Loss in December
----------------------------------------------------
Los Gatos Hotel Corporation, on Jan. 21, 2014, filed its monthly
operating report for December 2013.

The Debtor's statement of operations showed a net loss of $19,964.

At Dec. 31, 2013, the Debtor had $22.72 million in total assets,
$20.57 million in total liabilities and $2.15 million total
shareholders' equity.

At the beginning of the month, the Debtor had $991,772 in cash.
It reported total receipts of $381,566 and total disbursements of
$401,530.  The Debtor paid $54,382 in professional fees.  Thus, at
month end, the Debtor had $971,808 in cash.

A copy of the monthly operating report is available for free at:

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

                     About Los Gatos Hotel

San Jose, California-based Los Gatos Hotel Corporation, dba Hotel
Los Gatos, was formed in 2000 to build and operate Hotel Los
Gatos, a full-service boutique hotel in downtown Los Gatos,
California.

Los Gatos Hotel filed for Chapter 11 bankruptcy protection on
December 27, 2010 (Bankr. N.D. Cal. Case No. 10-63135).  The
Debtor disclosed $17,191,277 in assets and $12,896,468 in
liabilities as of the Chapter 11 filing.  Affiliate Blossom Valley
Investors, Inc., filed a separate Chapter 11 petition on September
10, 2009 (Bankr. N.D. Cal. Case No. 09-57669).

Jeffry A. Davis, Esq., at Mintz Levin Cohn Ferris Glovsky Popeo,
serves as the Debtor's bankruptcy counsel.  The Debtor has tapped
OSAS Inc. as financial advisor and investment banker.


METRO FUEL: December Net Loss Further Drops to $144,058
-------------------------------------------------------
Metro Fuel Oil Corp., et al., on Jan. 22, 2014, filed its monthly
operating report for the month of December 2013.

The Debtors incurred $144,058 in net losses on zero revenue in
December, a further drop from November's $74,210 net loss and
October's $28,940 net loss.

At Dec. 31, the Debtors had $17.78 million in total assets, $74.72
million in total liabilities, and a -($56.94 million) total
shareholders' deficit.

At the beginning of the month, the Debtors had $17.58 million
cash.  The Debtors reported cash receipts of $20,453 and total
cash disbursements of $20,634.  Thus, at the end of the month, the
Debtors had $17.58 million cash.

A copy of the monthly operating report is available at:

           http://bankrupt.com/misc/KO-KAUAOHANAdecmor.pdf

                          About Metro Fuel

Metro Fuel Oil Corp., is a family-owned energy company, founded in
1942, that supplies and delivers bioheat, biodiesel, heating oil,
central air conditioning units, ultra low sulfur diesel fuel,
natural gas and gasoline throughout the New York City metropolitan
area and Long Island.  Owned by the Pullo family, Metro has 55
delivery trucks and a 10 million-gallon fuel terminal in Brooklyn.

Financial problems resulted in part from cost overruns in building
an almost-complete biodiesel plant with capacity of producing 110
million gallons a year.

Based in Brooklyn, New York, Metro Fuel Oil Corp., fka Newtown
Realty Associates, Inc., and several of its affiliates filed for
Chapter 11 bankruptcy protection (Bankr. E.D.N.Y. Lead Case No.
12-46913) on Sept. 27, 2012.  Judge Elizabeth S. Stong presides
over the case.  Nicole Greenblatt, Esq., at Kirkland & Ellis LLP,
represents the Debtor.  The Debtor selected Epiq Bankruptcy
Solutions LLC as notice and claims agent.  Th Debtor tapped Carl
Marks Advisory Group LLC as financial advisor and investment
banker, Curtis, Mallet-Prevost, Colt & Mosle LLP as co-counsel, AP
Services, LLC as crisis managers for the Debtors, and David
Johnston as their chief restructuring officer.

The petition showed assets of $65.1 million and debt totaling
$79.3 million.  Liabilities include $58.8 million in secured debt,
with $48.3 million owing to banks and $10.5 million on secured
industrial development bonds.  Metro Terminals Corp., affiliate of
Metro Fuel Oil Corp., disclosed $38,613,483 in assets and
$71,374,410 in liabilities as of the Chapter 11 filing.

The U.S. Trustee appointed a seven-member creditors committee.
Kelley Drye & Warren LLP represents the Committee.  The Committee
tapped FTI Consulting, Inc. as its financial advisor.

On Feb. 15, 2013, the Bankruptcy Court entered an order approving
the sale of substantially all of the assets of the Debtors to
United Refining Energy Corp., for the base purchase price of
$27,000,000, subject to adjustments.


MUNDY RANCH: Reports $56,023 Net Loss in December
-------------------------------------------------
Mundy Ranch, Inc., on Jan. 21, 2014, filed its monthly operating
report for the month of December 2013.

The Debtor's consolidated statement of operations showed a net
loss of $56,023 on a $255,000 total income.

At Dec. 31, 2013, the Debtor had $4 million in total assets, $4.10
million in total liabilities and a total shareholders' deficit of
-($95,625).

At December 1, the Debtor had $767,623 in cash.  Mundy posted
$261,251 in total cash receipts and total disbursements of
$313,424.  The Debtor spent $269,057 on professional fees.  As a
result, at month end, the Debtor had $715,450 in cash.

A copy of the monthly operating report is available for free at:

           http://bankrupt.com/misc/MundyRanch262mor.pdf

                       About Mundy Ranch

Mundy Ranch Inc. -- http://www.mundyranch.com/-- is a family-
owned corporation organized under the laws of the State of New
Mexico with its principal place of business in Rio Arriba County,
New Mexico.  Mundy Ranch sells undeveloped parcels of real
property in northern New Mexico which together occupy
approximately 6,000 acres of land.  The majority of the land
consists of an undivided 5,500 acre parcel, which is also called
Mundy Ranch.  Mundy Ranch scheduled the Mundy Ranch Parcel as
having a value of $17,000,000, with secured claims against the
Mundy Ranch Parcel in the amount of $2,095,000.  Mundy Ranch
generates substantially all of its revenue from developing and
selling parcels of land.  It generates a small amount of revenue
by selling Christmas trees.

Mundy Ranch, Inc., filed a Chapter 11 petition (Bankr. D. N.M.
Case No. 12-13015) in Albuquerque, New Mexico.  The Law Office of
George Dave Giddens, PC, in Albuquerque, serves as counsel to the
Debtor.  The Debtor estimated assets of $10 million to $50 million
and debts of up to $10 million.


NATIONAL ENVELOP: Cash Further Decreases to $618,228 in December
----------------------------------------------------------------
NE Opco, Inc., dba National Envelope, and its debtor affiliates,
on Jan. 28, 2014, filed their monthly operating report for
December 2013.

The Debtors' December consolidated statement of operations showed
a net income of $750,194 on zero revenue, as compared to the
previous month's net loss of $150,000.

At Dec. 31, 2013, National Envelop had $3.11 million in total
assets, $137.33 million in total liabilities and a -($234.22
million) total shareholders' deficit.

At the beginning of the month, the Debtors had $977,032 in cash.
They incurred a total outflow from operating activities of
$358,804.  The Debtors paid $3.15 million in professional fees.
At December 31, the Debtors had $618,228 cash, versus a $977,033
ending cash in November.

A copy of the monthly operating report is available for free at:

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

                       About NE OPCO, Inc.

National Envelope is the largest privately-held manufacturer of
envelopes in North America.  Headquartered in Frisco, Texas,
National Envelope has eight plants and 15 percent of the envelope
market.  Revenue of $427 million in 2012 resulted in a $60.1
million net loss, continuing an unbroken string of losses since
2007.

NE OPCO, Inc., doing business as National Envelope, along with
affiliate NEV Credit Holdings, Inc., filed petitions seeking
relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Del.
Lead Case No. 13-11483) on June 10, 2013.

The company disclosed liabilities including $148.4 million in
secured debt, with $37.5 million owing on a revolving credit and
$15.6 million on a secured term loan.  There is a $55.7 million
second-lien debt 82 percent held by a Gores Group LLC affiliate.

National Envelope, then known as NEC Holdings Corp., first sought
Chapter 11 protection (Bankr. D. Del. Lead Case No. 10-11890) on
June 10, 2010.  The business was bought by Gores Group LLC for
$208 million in a bankruptcy sale.

National Envelope, through NE OPCO, has returned to bankruptcy to
pursue a plan of reorganization or sell the assets as a going
concern via 11 U.S.C. Sec. 363.  The Debtor plans to facilitate a
sale of the business with publicly traded competitor Cenveo Inc.

In the new Chapter 11 case, the company has tapped the law firm
Richards, Layton & Finger as counsel, PricewaterhouseCoopers LLP
as financial adviser, and Epiq Bankruptcy Solutions as claims and
notice agent.

The Gores Group is represented by Weil, Gotshal and Manges LLP and
Lowenstein Landler LLP.  Salus Capital Partners, the DIP agent, is
represented by Choate, Hall & Stewart LLP and Morris Nichols Arsht
& Tunnell LLP.   Wells Fargo Capital Finance, LLC, the prepetition
senior agent, is represented by Goldberg Kohn Ltd and DLA Piper.

The Official Committee of Unsecured Creditors is represented by
Pachulski Stang Ziehl & Jones LLP's Laura Davis Jones, Esq.,
Bradford J. Sandier, Esq., Robert J. Feinstein, Esq., and Peter J.
Keane, Esq.  Guggenheim Securities, LLC, serves as its investment
banker and financial advisor.

National Envelope won court approval on July 19, 2013, for a
global settlement permitting a sale of the company without
objection from the official unsecured creditors' committee.  The
settlement ensures some recovery for unsecured creditors.  The
Company also won final approval for $67.5 million in
bankruptcy financing being supplied by Salus Capital Partners LLC.

Judge Sontchi authorized three buyers to acquire Frisco, Texas-
based National Envelope's business for a total of about $70
million.  Connecticut-based printer Cenveo Inc. acquired National
Envelope's operating assets for $25 million, Hilco Receivables LLC
picked up accounts receivable for $25 million and Southern Paper
LLC took on its inventory for $15 million.



NEOGENIX ONCOLOGY: Incurs $48,626 Net Loss in September
-------------------------------------------------------
Neogenix Oncology, Inc., on Oct. 28, 2013, filed a monthly
operating report for September 2013.

The Debtor incurred a net loss of $48,626 on zero revenue for the
month.

At Sept. 30, 2013, the Debtors reported $17.89 million in total
assets, $159.52 million in total liabilities and a -($141.64
million) total shareholders' deficit.

At the beginning of the month, the Debtor had $190,869 in cash.
The Debtor had total cash disbursements of $48,626.  At month end,
the Debtor had $142,242 cash.

A copy of the monthly operating report is available for free at:

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

                     About Neogenix Oncology

Neogenix Oncology Inc. in Rockville, Maryland, filed a Chapter 11
petition (Bankr. D. Md. Case No. 12-23557) on July 23, 2012, in
Greenbelt with a deal to sell the assets to Precision Biologics
Inc., absent higher and better offers.

Founded in December 2003, Neogenix is a clinical stage, pre-
revenue generating, biotechnology company focused on developing
therapeutic and diagnostic products for the early detection and
treatment of cancer.  Neogenix, which has 10 employees, says it
its approach and portfolio of three unique monoclonal antibody
therapeutics -- mAb -- hold the potential for novel and targeted
therapeutics and diagnostics for the treatment of a broad range of
tumor malignancies.

Thomas J. McKee, Jr., Esq., at Greenberg Traurig, LLP, in McLean,
Virginia, serves as counsel.  Kurtzman Carson Consultants LLC is
the claims and notice agent.

The Debtor estimated assets of $10 million to $50 million and
debts of $1 million to $10 million.

W. Clarkson McDow, Jr., U.S. Trustee for Region 4, appointed seven
members to the committee of equity security holders.

Sands Anderson PC represents the Official Committee of Equity
Security Holders.  The Committee tapped FTI Consulting, Inc., as
its financial advisor.


PEM THISTLE: Ends December with $343,100 Cash
---------------------------------------------
PEM Thistle Landing TIC 23, LLC, on Jan. 21, 2014, filed their
monthly operating report for the period from December 17 to 31,
2013.

The Debtor reported a net loss of $101,437 on $106.19 in total
revenue.

At Dec. 31, 2013, the Debtor had $64.18 million in total assets,
$36.81 million in total liabilities and $27.39 million in total
shareholders' equity.

At December 17, the Debtor had $364,292 cash.  It reported cash
receipts of $242,008 and $263,200 in total cash disbursements.  At
the end of the period, the Debtor had $343,100 cash.

A copy of the monthly operating report is available for free at:

         http://bankrupt.com/misc/PEMThistle48mordec.pdf

                       About PEM Thistle

PEM Thistle Landing TIC 23, LLC, filed a bare-bones Chapter 11
petition (Bankr. D. Del. Case No. 13-13273) in Delaware on
Dec. 17, 2013.

The Debtor is a Single Asset Real Estate as defined in 11 U.S.C.
Sec. 101(51B) and its principal asset is located at 4801 East
Thistle Landing Drive, in Phoenix, Arizona.

Kathleen Mellor and Richard Mellor own 100% of the outstanding
membership interests in the Debtor.  Ms. Mellor, as director,
signed the bankruptcy petition.

Kevin Scott Mann, Esq., at Cross & Simon, LLC, in Wilmington,
Delaware, serves as local counsel.  The board resolution
authorizing the bankruptcy filing says that the Debtor is
authorized to hire the law firm of Freeborn & Peters LLP as
general bankruptcy counsel.

Judge Kevin Gross presides over the case.

The U.S. Trustee has not appointed an official Committee of
unsecured creditor.


PITT PENN: Lists $17,932 Net Loss in August
-------------------------------------------
Pitt Penn Holding Company, Inc., filed, on Nov. 5, 2013, its
monthly operating report for August 2013.

The Company reported a net loss of $17,932 with zero revenue for
the month.

As of August 31, the Company had $7.69 million in total assets,
$17.52 million in total liabilities, and a total shareholders'
deficit of -(9.83 million).

At August 1, the Company had $24,900 in cash.  For the month of
August, the Company had total receipts of $82,732 and total
disbursements of $82,819 with $47,512 spent in professional fees.
As a result, at month end, Pitt Penn had a cash balance of
$24,813.

A copy of the monthly operating report is available at:

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

              About Pitt Penn and Industrial Enterprises

Pitt Penn Holding Co., Inc., and Pitt Penn Oil Co., LLC, each
filed voluntary petitions for Chapter 11 relief (Bankr. D. Del.
Case Nos. 09-11475 and 09-11476) on April 30, 2009.  Industrial
Enterprises of America, Inc., f/k/a Advanced Bio/Chem, Inc., filed
for Chapter 11 protection (Bankr. D. Del. Case No. 09-11508) on
May 1, 2009.  EMC Packaging, Inc., filed a voluntary petition for
Chapter 11 relief (Bankr. D. Del. Case No. 09-11524) on May 4,
2009.  Unifide Industries, LLC, and Today's Way Manufacturing LLC,
each filed a voluntary petition for Chapter 11 relief (Bankr. D.
Del. Case Nos. 09-11587 and 09-11586) on May 6, 2009.

PPH, PPO, EMC, Unifide, and Today's Way are each subsidiaries of
IEAM.  The cases are jointly administered under Case No. 09-11475.

Christopher D. Loizides, Esq., at Loizides, P.A., in Wilmington,
Del., represents the Debtors as counsel.  In its petition,
Industrial Enterprises disclosed total assets of $50,476,697 and
total debts of $17,853,997.

Industrial Enterprises originally operated as a holding company
with four wholly owned subsidiaries, PPH, EMC, Unifide, and
Today's Way.  PPH, through its wholly owned subsidiary, PPO, was a
leading manufacturer, marketer and seller of automotive chemicals
and additives.

EMC's original business consisted of converting hydrofluorocarbon
gases R134a and R152a into branded private label refrigerant and
propellant products.  Unifide was a leading marketer and seller of
automotive chemicals and additives.  Today's Way manufactured and
packaged the products which were sold by Unifide.

Norman L. Pernick was appointed as the chapter 11 trustee for the
Debtors.  The trustee tapped Cole, Schotz, Meisel, Forman &
leonard, P.A., as counsel, and CohnReznick LLP as his exclusive
financial advisor.


PITT PENN: September Net Loss Increases to $24,193
--------------------------------------------------
Pitt Penn Holding Company, Inc., on Dec. 13, 2013, filed its
monthly operating report for September 2013.

The Company's statement of operations showed a net loss of $24,193
with zero revenue for the month, an increase from the previous
month's net loss of $17,932.

As of Sept.30, the Company had $7.92 million in total assets,
$17.78 million in total liabilities, and a total shareholder's
deficit of -(9.85 million).

At September 1, the Company had $24,813 in cash.  It reported zero
receipts and total cash disbursements of $11,322.  Thus, at the
end of the month, the Company had $23,491 cash.

A copy of the monthly operating report is available at:

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

              About Pitt Penn and Industrial Enterprises

Pitt Penn Holding Co., Inc., and Pitt Penn Oil Co., LLC, each
filed voluntary petitions for Chapter 11 relief (Bankr. D. Del.
Case Nos. 09-11475 and 09-11476) on April 30, 2009.  Industrial
Enterprises of America, Inc., f/k/a Advanced Bio/Chem, Inc., filed
for Chapter 11 protection (Bankr. D. Del. Case No. 09-11508) on
May 1, 2009.  EMC Packaging, Inc., filed a voluntary petition for
Chapter 11 relief (Bankr. D. Del. Case No. 09-11524) on May 4,
2009.  Unifide Industries, LLC, and Today's Way Manufacturing LLC,
each filed a voluntary petition for Chapter 11 relief (Bankr. D.
Del. Case Nos. 09-11587 and 09-11586) on May 6, 2009.

PPH, PPO, EMC, Unifide, and Today's Way are each subsidiaries of
IEAM.  The cases are jointly administered under Case No. 09-11475.

Christopher D. Loizides, Esq., at Loizides, P.A., in Wilmington,
Del., represents the Debtors as counsel.  In its petition,
Industrial Enterprises disclosed total assets of $50,476,697 and
total debts of $17,853,997.

Industrial Enterprises originally operated as a holding company
with four wholly owned subsidiaries, PPH, EMC, Unifide, and
Today's Way.  PPH, through its wholly owned subsidiary, PPO, was a
leading manufacturer, marketer and seller of automotive chemicals
and additives.

EMC's original business consisted of converting hydrofluorocarbon
gases R134a and R152a into branded private label refrigerant and
propellant products.  Unifide was a leading marketer and seller of
automotive chemicals and additives.  Today's Way manufactured and
packaged the products which were sold by Unifide.

Norman L. Pernick was appointed as the chapter 11 trustee for the
Debtors.  The trustee tapped Cole, Schotz, Meisel, Forman &
leonard, P.A., as counsel, and CohnReznick LLP as his exclusive
financial advisor.


PITT PENN: Reports $10,155 Net Loss in October
----------------------------------------------
Pitt Penn Holding Company, Inc., on Dec 13, 2013, filed its
monthly operating report for October 2013.

The Company had a net loss of $10,155 with zero revenue for the
month.

As of October 31, the Company had $7.77 million in total assets,
$17.64 million in total liabilities, and a total shareholders'
deficit of -(9.86 million).

At the beginning of the month, the Company had $13,491 in cash.
It reported $80,000 in total receipts and $50,862 in total cash
disbursements for the month.  It also spent $8,000 in professional
fees.  Thus, it had $42,628 at the end of the month.

A copy of the monthly operating report is available at:

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

              About Pitt Penn and Industrial Enterprises

Pitt Penn Holding Co., Inc., and Pitt Penn Oil Co., LLC, each
filed voluntary petitions for Chapter 11 relief (Bankr. D. Del.
Case Nos. 09-11475 and 09-11476) on April 30, 2009.  Industrial
Enterprises of America, Inc., f/k/a Advanced Bio/Chem, Inc., filed
for Chapter 11 protection (Bankr. D. Del. Case No. 09-11508) on
May 1, 2009.  EMC Packaging, Inc., filed a voluntary petition for
Chapter 11 relief (Bankr. D. Del. Case No. 09-11524) on May 4,
2009.  Unifide Industries, LLC, and Today's Way Manufacturing LLC,
each filed a voluntary petition for Chapter 11 relief (Bankr. D.
Del. Case Nos. 09-11587 and 09-11586) on May 6, 2009.

PPH, PPO, EMC, Unifide, and Today's Way are each subsidiaries of
IEAM.  The cases are jointly administered under Case No. 09-11475.

Christopher D. Loizides, Esq., at Loizides, P.A., in Wilmington,
Del., represents the Debtors as counsel.  In its petition,
Industrial Enterprises disclosed total assets of $50,476,697 and
total debts of $17,853,997.

Industrial Enterprises originally operated as a holding company
with four wholly owned subsidiaries, PPH, EMC, Unifide, and
Today's Way.  PPH, through its wholly owned subsidiary, PPO, was a
leading manufacturer, marketer and seller of automotive chemicals
and additives.

EMC's original business consisted of converting hydrofluorocarbon
gases R134a and R152a into branded private label refrigerant and
propellant products.  Unifide was a leading marketer and seller of
automotive chemicals and additives.  Today's Way manufactured and
packaged the products which were sold by Unifide.

Norman L. Pernick was appointed as the chapter 11 trustee for the
Debtors.  The trustee tapped Cole, Schotz, Meisel, Forman &
leonard, P.A., as counsel, and CohnReznick LLP as his exclusive
financial advisor.


SPECIALTY PRODUCTS: Ends December with $17.33MM Cash Balance
------------------------------------------------------------
Specialty Products Holding Corp., on Jan. 24, 2014, filed its
monthly operating report for December 2013.

The Debtor had net losses of $1.11 million on zero revenue.

At Dec. 31, 2013, the Debtor had $424.59 million in total assets,
$227.31 million in total liabilities, and a $127.29 million total
shareholders' equity.

At the beginning of the month, the Debtor had $15.34 million cash.
It recorded $36.18 million in total cash receipts and 34.19
million in total cash disbursements for the entire month, with
$1.01 million spent on professional fees and expenses.  Thus, at
Dec. 31, the Debtor had $17.33 million cash.

A copy of the monthly operating report is available at:

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

                      About Specialty Products

Cleveland, Ohio-based Specialty Products Holdings Corp., aka RPM,
Inc., is a wholly owned subsidiary of RPM International Inc.  The
Company is the holding company parent of Bondex International,
Inc., and the direct or indirect parent of certain additional
domestic and foreign subsidiaries.  The Company claims to be a
leading manufacturer, distributor and seller of various specialty
chemical product lines, including exterior insulating finishing
systems, powder coatings, fluorescent colorants and pigments,
cleaning and protection products, fuel additives, wood treatments
and coatings and sealants, in both the industrial and consumer
markets.

The Company filed for Chapter 11 bankruptcy protection (Bankr. D.
Del. Case No. 10-11780) on May 31, 2010.  Gregory M. Gordon, Esq.,
Dan B. Prieto, Esq., and Robert J. Jud, Esq., at Jones Day, serve
as bankruptcy counsel.  Daniel J. DeFranceschi, Esq., and Zachary
I. Shapiro, Esq., at Richards Layton & Finger, serve as co-
counsel.  Logan and Company is the Company's claims and notice
agent.  The Company estimated its assets and debts at $100 million
to $500 million.

The Company's affiliate, Bondex International, Inc., filed a
separate Chapter 11 petition on May 31, 2010 (Case No. 10-11779),
estimating its assets and debts at $100 million to $500 million.

On May 20, 2013, the Bankruptcy Court entered an order estimating
the amount of the Debtors' asbestos liabilities, and a related
memorandum opinion in support of the estimation order.  The
Bankruptcy Court estimated the current and future asbestos claims
associated with Bondex International, Inc. and Specialty Products
Holding at approximately $1.17 billion.  The estimation hearing
represents one step in the legal process in helping to determine
the amount of potential funding for a 524(g) asbestos trust.


TRINITY COAL: Had $1.14 Million Cash Balance at Dec. 31
-------------------------------------------------------
Trinity Coal Corporation, et al., on Jan. 31, 2014, filed their
monthly operating report for December 2013.

The Debtors reported a $4.97 million net loss on net revenues of
$3.32 million.

At the end of December, the Debtors reported $561.55 million in
total assets, $443.20 million in total liabilities, and a $118.35
million total shareholders' equity.

At December 1, the Debtors had $33,819 cash.  The Debtors had
total cash receipts of $2.89 million and total cash disbursements
of $1.79 million.  Thus, at month end, the Debtors had $1.14
million cash.

A copy of the monthly operating report is available at:

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

                         About Trinity Coal

Trinity Coal Corp. is a coal mining company that owns coal
deposits located in the Appalachian region of the eastern United
States, specifically, in Breathitt, Floyd, Knott Magoffin, and
Perry Counties in eastern Kentucky and in Boone, Fayette, Mingo,
McDowell and Wyoming Counties in West Virginia.  Privately held
multinational conglomerate Essar Global Limited acquired Trinity
Coal in 2010 for $600 million.

Credit Agricole Corporate & Investment Bank, ING Capital LLC and
Natixis, New York Branch filed an involuntary petition for relief
under Chapter 11 against Trinity Coal Corporation and 15
affiliates (Bankr. E.D. Ky. Lead Case No. 13-50364).  The three
entities say they are owed a total of $104 million on account
loans provided to Trinity.

On Feb. 14, 2013, Austin Powder Company, Whayne Supply Company and
Cecil I. Walker Machinery Co. filed an involuntary petition for
relief under Chapter 11 (Bankr. E.D. Ky. Case No. 13-50335)
against Frasure Creek Mining, LLC.  On Feb. 19, 2013, Credit
Agricole, ING Capital and Natixis joined as petitioning creditors.
The Debtors consented to the entry of an order for relief in each
of their respective Chapter 11 cases.

Steven J. Reisman, Esq., L. P. Harrison 3rd, Esq., Jerrold L.
Bregman, Esq., and Dienna Ching, Esq., at Curtis, Mallet-Prevost,
Colt & Mosle LLP, in New York, N.Y.; and John W. Ames, Esq., C.R.
Bowles, Jr., Esq., and Bruce Cryder, Esq., at Bingham Greenebaum
Doll LLP, in Lexington, Ky., represent the Debtors as counsel.

Attorneys at Foley & Lardner LLP, in Chicago, Ill., represent the
Official Committee of Unsecured Creditors as counsel.  Sturgill,
Turner, Barker & Maloney, PLLC, in Lexington, Ky., represents the
Official Committee of Unsecured Creditors as local counsel. Dixon
Hughes Goodman LLP serves as tax accountants.

Trinity Coal on Nov. 8, 2013 won an order confirming its Chapter
11 plan.  Under the Plan, the company will exit Chapter 11 through
a repurchase by Essar Group, the co-proponent of the Plan.  Essar
is reacquiring Trinity by paying secured lenders $56 million
toward claims of some $123 million.  Essar is an Indian business
group controlled by billionaire brothers Shashikant and Ravikant
Ruia.


VERTIS HOLDINGS: December Net Loss Increases to $57.55 Million
--------------------------------------------------------------
Vertis Holdings, Inc., at al., on Jan. 31, 2014, filed their
monthly operating report for December 2013.

The Debtors' consolidated statement of operations showed a net
loss of $57.55 million on $2,400 in revenue, an increase from the
previous month's net loss of $4.07 million.

At Dec. 31, 2013, the Debtors posted $19.59 million in total
assets, $441.44 million in total liabilities, and a -($421.85
million) total shareholders' deficit.

At the beginning of the month, the Debtors had $8.32 million cash.
They reported total cash receipts of $1.56 million and total cash
disbursements of $1.18 million.  They spent $135,884 in
professional fees.  At month end, the Debtors had $8.70 million
cash.

A copy of the monthly operating report is available for free at:

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

                      About Vertis Holdings

Vertis Holdings Inc. -- http://www.thefuturevertis.com/--
provides advertising services in a variety of print media,
including newspaper inserts such as magazines and supplements.

Vertis and its affiliates (Bankr. D. Del. Lead Case No. 12-12821),
returned to Chapter 11 bankruptcy on Oct. 10, 2012, this time to
sell the business to Quad/Graphics, Inc., for $258.5 million,
subject to higher and better offers in an auction.

As of Aug. 31, 2012, the Debtors' unaudited consolidated financial
statements reflected assets of approximately $837.8 million and
liabilities of approximately $814.0 million.

Bankruptcy Judge Christopher Sontchi presides over the 2012 case.
Vertis is advised by Perella Weinberg Partners, Alvarez & Marsal,
and Cadwalader, Wickersham & Taft LLP.  Quad/Graphics is advised
by Blackstone Advisory Partners, Arnold & Porter LLP and Foley &
Lardner LLP, special counsel for antitrust advice.  Kurtzman
Carson Consultants LLC is the Debtors' claims agent.

Quad/Graphics is a global provider of print and related
multichannel solutions for consumer magazines, special interest
publications, catalogs, retail inserts/circulars, direct mail,
books, directories, and commercial and specialty products,
including in-store signage. Headquartered in Sussex, Wis. (just
west of Milwaukee), the Company has approximately 22,000 full-time
equivalent employees working from more than 50 print-production
facilities as well as other support locations throughout North
America, Latin America and Europe.

Vertis first filed for bankruptcy (Bankr. D. Del. Case No. 08-
11460) on July 15, 2008, to complete a merger with American Color
Graphics.  ACG also commenced separate bankruptcy proceedings.  In
August 2008, Vertis emerged from bankruptcy, completing the
merger.

Vertis against filed for Chapter 11 bankruptcy (Bankr. S.D.N.Y.
Case No. 10-16170) on Nov. 17, 2010.  The Debtor estimated its
assets and debts of more than $1 billion.  Affiliates also filed
separate Chapter 11 petitions -- American Color Graphics, Inc.
(Bankr. S.D.N.Y. Case No. 10-16169), Vertis Holdings, Inc. (Bankr.
S.D.N.Y. Case No. 10-16170), Vertis, Inc. (Bankr. S.D.N.Y. Case
No. 10-16171), ACG Holdings, Inc. (Bankr. S.D.N.Y. Case No. 10-
16172), Webcraft, LLC (Bankr. S.D.N.Y. Case No. 10-16173), and
Webcraft Chemicals, LLC (Bankr. S.D.N.Y. Case No. 10-16174).  The
bankruptcy court approved the prepackaged Chapter 11 plan on Dec.
16, 2010, and Vertis consummated the plan on Dec. 21.  The plan
reduced Vertis' debt by more than $700 million or 60%.

GE Capital Corporation, which serves as DIP Agent and Prepetition
Agent, is represented in the 2012 case by lawyers at Winston &
Strawn LLP.  Morgan Stanley Senior Funding Inc., the agent under
the prepetition term loan, and as term loan collateral agent, is
represented by lawyers at White & Case LLP, and Milbank Tweed
Hadley & McCloy LLP.

On Jan. 16, 2013, Quad/Graphics completed the acquisition of
Vertis Holdings for a net purchase price of $170 million.  This
assumes the purchase price of $267 million less the payment of $97
million for current assets that are in excess of normalized
working capital requirements.



                             *********

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.
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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
the definitive compilation of stocks that are ideal to sell short.
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net of depreciation may understate the true value of a firm's
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list includes links to freely downloadable of these small-dollar
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available at your local bookstore or through Amazon.com.  Go to
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Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

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

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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., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Ivy B. Magdadaro, Carlo Fernandez,
Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2014.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
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