/raid1/www/Hosts/bankrupt/TCR

/raid1/www/Hosts/bankrupt/TCR_Public/140412.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, April 12, 2014, Vol. 18, No. 101 Headlines AFA INVESTMENTS: Reports $1.49 Million Net Loss at March 6 AGFEED INDUSTRIES: Incurs $457,181 Net Loss in February ALLENS INC: Records $9.14 Million Net Loss in January ALLENS INC: Net Loss Decreased to $6.93 Million in February ATLS AQUISITION: Net Loss Increases to $2.86 Million in January ATLS AQUISITION: February Net Loss Decreases to $1.89 Million ATP OIL: Ends February with $2.90 Million Cash ESTATE FINANCIAL: Reports $31,788 Net Loss in October ESTATE FINANCIAL: Net Loss Increases to $105,338 in November ESTATE FINANCIAL: Net Loss Down to $8,198 in December ESTATE FINANCIAL: Net Loss Up To $154,407 in January FAIRMONT GENERAL: Ends February With $731,301 Cash Balance FRESH & EASY: Records $835MM in Total Liabilities at Feb. 23 FURNITURE BRANDS: Records $5.99MM Total Cash Receipts at Feb. 23 GREEN FIELD: Net Loss Down to $9.18 Million in February HOT DOG ON A STICK: Ends February With $1.79 Million Cash MACH GEN: Projects $27.30 Million Total Receipts Through May 2014 QUIZNOS CORP: Projects $44.79MM in Total Receipts Thru June 2014 SORENSON COMMUNICATIONS: Expects $134MM in Receipts Thru May 2014 USEC INC: Projects $28.56 Million Total Receipts Through June 2014 ********* AFA INVESTMENTS: Reports $1.49 Million Net Loss at March 6 ---------------------------------------------------------- AFA Investment, Inc., and its affiliates, on March 31, 2014, filed their monthly operating report for the period from Feb. 1 to March 6, 2014. The Debtors' consolidated statement of operations showed a net loss of $1.49 million on zero sales for the month, a slight increase from the $1.31 million net loss reported in January. At March 6, the Debtors posted $17.76 million in total assets, $162.30 million in total liabilities, and a total shareholders' deficit of -($144.54 million). At Feb. 1, the Debtors had $14.09 million cash. They listed total cash receipts of $82,632 and total cash disbursements of $90,009. The Debtors incurred professional service and fees of $69,820. Thus, at the end of the period, the Debtors had $14.09 million cash. A copy of the monthly operating report is available at: http://bankrupt.com/misc/AFAInvestment_1667_morfeb2014.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: Incurs $457,181 Net Loss in February ------------------------------------------------------- AgFeed USA, LLC, et al., on March 28, 2014, filed their monthly operating report for February 2014. The Debtor incurred in February net losses of $457,181 on zero revenue for the month, an improvement from the $1.03 million net loss reported for the previous month. The Debtors reported $14.68 million in total assets, $5.48 million in total liabilities, and a $9.20 million total shareholders' equity. At Feb. 1, the Debtors had $11.37 million cash. They posted zero total cash receipts and $318,024 in total disbursements. The Debtors in curred professional fees of $142,961. Thus, at month end, the Debtors had $11.05 million cash. Agfeed Industries, Inc., the parent company of AgFeed USA, LLC, also filed a monthly operating report for the same period. Its statement of operations showed a net profit of $487,867 on revenue of $468,750. At Feb. 28, AgFeed Industries listed $63.52 million in total assets, $30.16 million in total liabilities, and a $36.76 million total shareholders' equity. AgFeed Industries had $45.09 million cash at the beginning of the month. It reported zero total receipts and $852,426 in total disbursements. At the end of the month, it had $44.24 million cash. A copy of the monthly operating report is available at: http://bankrupt.com/misc/AgfeedUSA_999_morfeb2014.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: Records $9.14 Million Net Loss in January ----------------------------------------------------- Allens, Inc., et al., on Feb. 24,, 2014, filed their monthly operating report for January 2014. The Debtors suffered a net loss of $9.14 million on gross sales of $21.60 million for the reporting period. At Jan. 31, the Debtors listed total assets of $263.86 million, total liabilities of $258.75 million, and a total shareholders' deficit of $5.11 million. At Jan. 1, the Debtors had $2.11 million cash. For the reporting period, they listed $6.87 million in total cash sources and $7.65 million in total cash uses. Thus, at month end, the Debtors had $1.33 million cash. A copy of the monthly operating report is available at: http://bankrupt.com/misc/ALLENSjan2014MOR.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. Its affiliate, All Veg Inc., also sought bankruptcy protection. Bankruptcy Judge Ben T. Barry presides over the cases. The Debtors are represented by 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. Allens Inc. scheduled $294,465,233 in total assets and $287,945,167 in total liabilities. The Official Committee of Unsecured Creditors 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. On Feb. 12, 2014, the Court entered the order (i) authorizing and approving the sale of substantially all of the assets of the Allens Inc. to Sager Creek Acquisition Corp. -- which is owned by investment funds controlled or advised by Sankaty Advisors LLC and GB Credit Partners LLC -- free and clear of all liens, claims, encumbrances, and interests; and (ii) approving the assumption and assignment of certain of the Debtor's executory contracts and unexpired leases. The sale closed Feb. 28. The Associated Press said the assets will be sold to Sager Creek for $124.78 million. Katy Stech, writing for Daily Bankruptcy Review, the investment vehicle won the bidding with a $160 million offer, topping stalking horse bidder Seneca Foods Corp. at a bankruptcy auction. Seneca Foods signed an agreement to purchase the Debtors' assets for $148 million plus assumption of specified debt. Counsel to the stalking horse purchaser is Tim C. Loftis, Esq., at Jaeckle, Fleishmann & Mugel, LLP, in Buffalo, New York. Local counsel to the stalking horse purchaser is Charles T. Coleman, Esq., at Wright, Lindsey & Jennings, LLP, in Little Rock, Arkansas. ALLENS INC: Net Loss Decreased to $6.93 Million in February ----------------------------------------------------------- Allens, Inc., and its affiliate, on April 1, 2014, filed their monthly operating report for the month of February 2014. The Debtors suffered a net loss of $6.93 million on gross sales of $19.81 million in February, compared to the previous month's $9.14 million net loss. At Feb. 28, the Debtors listed total assets of $253.39 million, total liabilities of $255.21 million, and a total shareholders' deficit of -($1.82 million). At Feb. 1, the Debtors had $1.34 million cash. They reported total cash receipts of $7.72 million and total cash disbursements of $6.81 million. Thus, at month end, the Debtors had $2.25 million cash. A copy of the monthly operating report is available at: http://bankrupt.com/misc/ALLENSfeb2014mor.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. Its affiliate, All Veg Inc., also sought bankruptcy protection. Bankruptcy Judge Ben T. Barry presides over the cases. The Debtors are represented by 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. Allens Inc. scheduled $294,465,233 in total assets and $287,945,167 in total liabilities. The Official Committee of Unsecured Creditors 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. On Feb. 12, 2014, the Court entered the order (i) authorizing and approving the sale of substantially all of the assets of the Allens Inc. to Sager Creek Acquisition Corp. -- which is owned by investment funds controlled or advised by Sankaty Advisors LLC and GB Credit Partners LLC -- free and clear of all liens, claims, encumbrances, and interests; and (ii) approving the assumption and assignment of certain of the Debtor's executory contracts and unexpired leases. The sale closed Feb. 28. The Associated Press said the assets will be sold to Sager Creek for $124.78 million. Katy Stech, writing for Daily Bankruptcy Review, the investment vehicle won the bidding with a $160 million offer, topping stalking horse bidder Seneca Foods Corp. at a bankruptcy auction. Seneca Foods signed an agreement to purchase the Debtors' assets for $148 million plus assumption of specified debt. Counsel to the stalking horse purchaser is Tim C. Loftis, Esq., at Jaeckle, Fleishmann & Mugel, LLP, in Buffalo, New York. Local counsel to the stalking horse purchaser is Charles T. Coleman, Esq., at Wright, Lindsey & Jennings, LLP, in Little Rock, Arkansas. ATLS AQUISITION: Net Loss Increases to $2.86 Million in January --------------------------------------------------------------- ATLS Acquisition, LLC, and its affiliates, on March 5, 2014, filed their monthly operating report for January 2014. The Debtors incurred a $2.86 million net loss on $21.52 million net revenue in January, an increase from the $1.31 million net loss from the previous month. At Jan. 31, the Debtors listed total assets of $166.51 million, total liabilities of $71.90 million, and a total shareholders' equity of $94.61 million. At Jan. 1, the Debtors had $59.43 million cash. They reported $23.11 million in total cash receipts and $35.45 million in total cash disbursements. At the end of the month, the Debtors had $47.09 million cash. http://bankrupt.com/misc/ATLSACQUISITIONjan2014mor.pdf About Liberty Medical Entities that own diabetics supply provider Liberty Medical led by ATLS Acquisition, LLC, sought Chapter 11 protection (Bankr. D. Del. Lead Case No. 13-10262) on Feb. 15, 2013, just less than three months after a management buy-out and amid a notice by the lender who financed the transaction that it's exercising an option to acquire the business. Liberty has been in business for 22 years serving the needs of both type 1 and type 2 diabetic patients. Liberty is a mail order provider of diabetes testing supplies. In addition to diabetes testing supplies, the Debtors also sell insulin pumps and insulin pump supplies, ostomy, catheter and CPAP supplies and operate a large mail order pharmacy. Liberty operates in seven different locations and has 1,684 employees. Dennis A. Meloro, Esq., at Greenberg Traurig, LLP, serves as the Debtor's counsel; Ernst & Young LLP to provide investment banking advice; and Epiq Bankruptcy Solutions, LLC, as claims and noticing agent for the Clerk of the Bankruptcy Court. An official committee of unsecured creditors has been appointed in the case and consists of LifeScan, Inc., Abbott Laboratories, and Teva Pharmaceuticals USA, Inc. They are represented by Joseph H. Huston Jr., Esq., Maria Aprile Sawczuk, Esq., and Camille C. Bent, Esq., of Stevens & Lee P.C. as well as Bruce Buechler, Esq., S. Jason Teele, Esq., and Nicole Stefanelli, Esq. of Lowenstein Sandler LLP. The Committee has tapped Mesirow Financial Consulting, LLC, as financial advisors. ATLS AQUISITION: February Net Loss Decreases to $1.89 Million ------------------------------------------------------------- ATLS Acquisition, LLC, and its affiliates, on April 1, 2014, filed their monthly operating report for the month of February 2014. The Debtors suffered in February net losses of $1.89 million on net revenues of $18.97 million, a decrease from their $2.86 million net loss in January. At Feb. 28, the Debtors declared total assets of $137.47 million, total liabilities of $72.15 million, and a total shareholders' equity of $65.32 million. At Feb. 1, the Debtors had $47.09 million cash. They listed total cash receipts of $17.41 million and total cash disbursements of $43.53 million. At the end of the month, the Debtors had $20.97 million cash. A copy of the monthly operating report is available at: http://bankrupt.com/misc/ATLSACQUISITIONfeb2014mor.pdf About Liberty Medical Entities that own diabetics supply provider Liberty Medical led by ATLS Acquisition, LLC, sought Chapter 11 protection (Bankr. D. Del. Lead Case No. 13-10262) on Feb. 15, 2013, just less than three months after a management buy-out and amid a notice by the lender who financed the transaction that it's exercising an option to acquire the business. Liberty has been in business for 22 years serving the needs of both type 1 and type 2 diabetic patients. Liberty is a mail order provider of diabetes testing supplies. In addition to diabetes testing supplies, the Debtors also sell insulin pumps and insulin pump supplies, ostomy, catheter and CPAP supplies and operate a large mail order pharmacy. Liberty operates in seven different locations and has 1,684 employees. Dennis A. Meloro, Esq., at Greenberg Traurig, LLP, serves as the Debtor's counsel; Ernst & Young LLP to provide investment banking advice; and Epiq Bankruptcy Solutions, LLC, as claims and noticing agent for the Clerk of the Bankruptcy Court. An official committee of unsecured creditors has been appointed in the case and consists of LifeScan, Inc., Abbott Laboratories, and Teva Pharmaceuticals USA, Inc. They are represented by Joseph H. Huston Jr., Esq., Maria Aprile Sawczuk, Esq., and Camille C. Bent, Esq., of Stevens & Lee P.C. as well as Bruce Buechler, Esq., S. Jason Teele, Esq., and Nicole Stefanelli, Esq. of Lowenstein Sandler LLP. The Committee has tapped Mesirow Financial Consulting, LLC, as financial advisors. ATP OIL: Ends February with $2.90 Million Cash ---------------------------------------------- ATP Oil & Gas Corporation, on March 20, 2014, filed its monthly operating report for the month of February 2014. The Debtor incurred a $3.06 million net loss on $659,524 total revenue for the month, a decrease from the $5.20 million net loss incurred in January. At Feb. 28, the Debtor listed total assets of $58.81 million, total assets of $2.06 billion, and a total shareholders' deficit of -($2 billion). At Feb. 1, the Debtor had $2.69 million cash. It reported total cash receipts of $2.17 million and total disbursements of $1.96 million. The Debtor spent $400,000 in professional fees. Thus, at month end, the Debtor had $2.90 million cash. A copy of the monthly operating report is available at: http://bankrupt.com/misc/ATPOILfeb2014mor.pdf About ATP Oil Houston, Texas-based ATP Oil & Gas Corporation is an international offshore oil and gas development and production company focused in the Gulf of Mexico, Mediterranean Sea and North Sea. ATP Oil & Gas filed a Chapter 11 petition (Bankr. S.D. Tex. Case No. 12-36187) on Aug. 17, 2012. Attorneys at Mayer Brown LLP, serve as bankruptcy counsel. Munsch Hardt Kopf & Harr, P.C., is the conflicts counsel. Motley Rice LLC and Fayard & Honeycutt, APC serve as special counsel. Opportune LLP is the financial advisor and Jefferies & Company is the investment banker. Kurtzman Carson Consultants LLC is the claims and notice agent. ATP disclosed assets of $3.6 billion and $3.5 billion of liabilities as of March 31, 2012. Debt includes $365 million on a first-lien loan where Credit Suisse AG serves as agent. There is $1.5 billion on second-lien notes with Bank of New York Mellon Trust Co. as agent. ATP's other debt includes $35 million on convertible notes and $23.4 million owing to third parties for their shares of production revenue. Trade suppliers have claims for $147 million, ATP said in a court filing. An official committee of unsecured creditors has been appointed in the case. Evan R. Fleck, Esq., at Milbank, Tweed, Hadley & McCloy, in New York, represents the Creditors Committee as counsel. A seven-member panel of equity security holders has also been appointed in the case. Kyung S. Lee, Esq., and Charles M. Rubio, Esq. of Diamond McCarthy LLP, in Houston, Texas, serve as counsel to the Equity Committee. ESTATE FINANCIAL: Reports $31,788 Net Loss in October ----------------------------------------------------- Estate Financial, Inc., on Dec. 31, 2013, filed their monthly operating report for the month of October 2013. The Debtor reported a net loss of $31,788 on total revenue of $103,474 for the month. At Oct. 31, the Debtor had $8.89 million in total assets, $109.09 million in total liabilities, and a -($100.20 million) total shareholders' deficit. At Oct. 1, the Debtor had $7.81 million cash. It listed total cash receipts of $890,113 and total cash disbursements of $671,840. Thus, at month end, the Debtor had $8.03 million cash. http://bankrupt.com/misc/ESTATEFINANCIALoctober2013mor.pdf About Estate Financial Estate Financial, Inc. -- http://www.estatefinancial.com/-- was a license real estate brokerage firm since the later 1980's. EFI solicited funding for, and arranged and made, loans secured by various real property. EFI also was the sole manager of Estate Financial Mortgage Fund LLC, which was organized for the purpose of investing in and funding loans originated by EFI which were secured by first deeds of trust encumbering commercial and real estate located primarily in California and has been funding such mortgage loans since 2002. Five creditors of EFI filed an involuntary Chapter 11 petition against the real estate broker on June 25, 2008 (Bankr. C.D. Calif. Case No. 08-11457). EFI consented to the bankruptcy petition on July 16, 2008. Robert B. Orgel, Esq., at Pachulski Stang Ziehl & Jones LLP, and William C. Beall, Esq., at Beall and Burkhardt, represented the Debtor as counsel. A Chapter 11 trustee, Thomas P. Jeremiassen, was appointed by the Court on July 23, 2008. Robyn B. Sokol, Esq., and Steven T. Gubner, Esq., at Ezra Brutzkus & Gubner, represent the official committee of unsecured creditors as counsel. In its schedules, Estate Financial disclosed total assets of $27,428,550, and total debts of $7,316,755. ESTATE FINANCIAL: Net Loss Increases to $105,338 in November ------------------------------------------------------------ Estate Financial, Inc., on Feb. 13, 2014, filed their monthly operating report for November 2013. The Debtor incurred a $105,338 net loss on total revenue of $6,222, an increase from the $31,788 net loss in October. The Debtor listed total assets of $8.96 million, total liabilities of $109.31 million, and a total shareholders' deficit of -($100.35 million). At Nov. 1, the Debtor had $8.03 million cash. It reported $284,244 in total cash receipts and $210,721 in total cash disbursements. At the end of the month, the Debtor had $8.10 million cash. http://bankrupt.com/misc/ESTATEFINANCIALnov2013mor.pdf About Estate Financial Estate Financial, Inc. -- http://www.estatefinancial.com/-- was a license real estate brokerage firm since the later 1980's. EFI solicited funding for, and arranged and made, loans secured by various real property. EFI also was the sole manager of Estate Financial Mortgage Fund LLC, which was organized for the purpose of investing in and funding loans originated by EFI which were secured by first deeds of trust encumbering commercial and real estate located primarily in California and has been funding such mortgage loans since 2002. Five creditors of EFI filed an involuntary Chapter 11 petition against the real estate broker on June 25, 2008 (Bankr. C.D. Calif. Case No. 08-11457). EFI consented to the bankruptcy petition on July 16, 2008. Robert B. Orgel, Esq., at Pachulski Stang Ziehl & Jones LLP, and William C. Beall, Esq., at Beall and Burkhardt, represented the Debtor as counsel. A Chapter 11 trustee, Thomas P. Jeremiassen, was appointed by the Court on July 23, 2008. Robyn B. Sokol, Esq., and Steven T. Gubner, Esq., at Ezra Brutzkus & Gubner, represent the official committee of unsecured creditors as counsel. In its schedules, Estate Financial disclosed total assets of $27,428,550, and total debts of $7,316,755. ESTATE FINANCIAL: Net Loss Down to $8,198 in December ----------------------------------------------------- Estate Financial, Inc., on Feb. 21, 2014, filed their monthly operating report for the month of December 2013. The Debtor suffered a net loss of $8,198 on total revenue of $10,378 in December, a substantial decrease from the $105,338 net loss in November. At Dec. 31, the Debtor declared total assets of $8.90 million, total liabilities of $109.52 million, and a total shareholders' deficit of -($100.63 million). The Debtor had $8.10 million at Dec. 1. It reported $213,502 in total cash receipts and $276,788 in total cash disbursements. Thus, at month end, the Debtor had $8.04 million cash. http://bankrupt.com/misc/ESTATEFINANCIALdec2013mor.pdf About Estate Financial Estate Financial, Inc. -- http://www.estatefinancial.com/-- was a license real estate brokerage firm since the later 1980's. EFI solicited funding for, and arranged and made, loans secured by various real property. EFI also was the sole manager of Estate Financial Mortgage Fund LLC, which was organized for the purpose of investing in and funding loans originated by EFI which were secured by first deeds of trust encumbering commercial and real estate located primarily in California and has been funding such mortgage loans since 2002. Five creditors of EFI filed an involuntary Chapter 11 petition against the real estate broker on June 25, 2008 (Bankr. C.D. Calif. Case No. 08-11457). EFI consented to the bankruptcy petition on July 16, 2008. Robert B. Orgel, Esq., at Pachulski Stang Ziehl & Jones LLP, and William C. Beall, Esq., at Beall and Burkhardt, represented the Debtor as counsel. A Chapter 11 trustee, Thomas P. Jeremiassen, was appointed by the Court on July 23, 2008. Robyn B. Sokol, Esq., and Steven T. Gubner, Esq., at Ezra Brutzkus & Gubner, represent the official committee of unsecured creditors as counsel. In its schedules, Estate Financial disclosed total assets of $27,428,550, and total debts of $7,316,755. ESTATE FINANCIAL: Net Loss Up To $154,407 in January ---------------------------------------------------- Estate Financial, Inc., on March 31, 2014, filed its monthly operating report for January 2014. The Debtor's profit and loss statement showed a net loss of $154,407 on total revenue of $220,224 for January, a substantial increase from December's $8,198 net loss. At Jan. 31, the Debtor reported total assets of $8.65 million, total liabilities of $110.36 million, and a total shareholders' deficit of -($101.72 million). At Jan. 1, the Debtor had $8.04 million cash. It listed $131,528 in total cash receipts and $156,067 in total cash disbursements. As a result, at month end, the Debtor had $7.79 million cash. A copy of the monthly operating report is available at: http://bankrupt.com/misc/ESTATEFINANCIALjan2014mor.pdf About Estate Financial Estate Financial, Inc. -- http://www.estatefinancial.com/-- was a license real estate brokerage firm since the later 1980's. EFI solicited funding for, and arranged and made, loans secured by various real property. EFI also was the sole manager of Estate Financial Mortgage Fund LLC, which was organized for the purpose of investing in and funding loans originated by EFI which were secured by first deeds of trust encumbering commercial and real estate located primarily in California and has been funding such mortgage loans since 2002. Five creditors of EFI filed an involuntary Chapter 11 petition against the real estate broker on June 25, 2008 (Bankr. C.D. Calif. Case No. 08-11457). EFI consented to the bankruptcy petition on July 16, 2008. Robert B. Orgel, Esq., at Pachulski Stang Ziehl & Jones LLP, and William C. Beall, Esq., at Beall and Burkhardt, represented the Debtor as counsel. A Chapter 11 trustee, Thomas P. Jeremiassen, was appointed by the Court on July 23, 2008. Robyn B. Sokol, Esq., and Steven T. Gubner, Esq., at Ezra Brutzkus & Gubner, represent the official committee of unsecured creditors as counsel. In its schedules, Estate Financial disclosed total assets of $27,428,550, and total debts of $7,316,755. FAIRMONT GENERAL: Ends February With $731,301 Cash Balance ---------------------------------------------------------- Fairmont General Hospital, Inc., and its subsidiaries, on March 19, 2014, filed their monthly operating report for February 2014. The Debtors reported total income of $5.88 million and total expenses of $6.67 million resulting to a total cash profit of -($793,767) for the month. The Debtors had $1.53 million cash at the beginning of the month. At month end, their cash balance decreased to $731,301 as a result of net loss incurred. They also incurred $110,048 in professional fees. A copy of the monthly operating report is available at: http://bankrupt.com/misc/FairmontGeneral_547_morfeb2014.pdf About Fairmont General Hospital Inc. Fairmont General Hospital Inc. and Fairmont Physicians, Inc., which operate a 207-bed acute-care facility in Fairmont, West Virginia, sought Chapter 11 bankruptcy protection (Bankr. N.D. W.Va. Case No. 13-01054) on Sept. 3, 2013. The fourth-largest employer in Marion County, West Virginia, filed for bankruptcy as it looks to partner with another hospital or health system. The Debtors are represented by Rayford K. Adams, III, Esq., and Casey H. Howard, Esq., at Spilman Thomas & Battle, PLLC, in Winston-Salem, North Carolina; David R. Croft, Esq., at Spilman Thomas & Battle, PLLC, in Wheeling, West Virginia, and Michael S. Garrison, Esq., at Spilman Thomas & Battle, PLLC, in Morgantown, West Virginia. The Debtors' financial analyst is Gleason & Associates, P.C. The Debtors' claims and noticing agent is Epiq Bankruptcy Solutions. Hammond Hanlon Camp, LLC, has been engaged as investment banker and financial advisor. UMB Bank is represented by Nathan F. Coco, Esq., and Suzanne Jett Trowbridge, Esq., at McDermott Will & Emery LLP. The Committee of Unsecured Creditors is represented by Andrew Sherman, Esq., and Boris I. Mankovetskiy, Esq., at Sills Cummis & Gross P.C. and Kirk B. Burkley, Esq., Bernstein Burkley, P.C. Janet Smith Holbrook, Esq., at Huddleston Bolen LLP, represents the Committee as local counsel. The Bankruptcy Court has named Suzanne Koenig at SAK Management Services, LLC, as patient care ombudsman. Ms. Koenig has hired her own firm as medical operations advisor; and Greenberg Traurig, LLP, as her counsel. The Debtors are engaged in the process of locating a buyer or strategic partner for the hospital, through the Debtors' investment bankers. The Debtors believe that by the end of March 2014 that process will be complete and a plan can be filed. The Debtors have scheduled $48,568,863 in total assets and $54,774,365 in total liabilities. FRESH & EASY: Records $835MM in Total Liabilities at Feb. 23 ------------------------------------------------------------ Fresh & Easy Neighborhood Market Inc., and its affiliates, on March 20, 2014, filed their monthly operating report for the period from January 27, 2014 to February 23, 2014. The Debtors suffered a net loss of $6.17 million on zero sales for the period, a substantial increase from the $1.11 million net loss reported on Jan. 26. At Feb. 23, the Debtors listed total assets of $126.01 million, total liabilities of $835.79 million, and a total shareholders' deficit of -($709.78 million). At Jan. 27, the Debtors had $37.63 million cash. They reported $40.18 million in total cash receipts and $3.82 million in total cash disbursements. The Debtors incurred professional fees of $321,834. Thus, at month end, the Debtors had $73.99 million cash. A copy of the monthly operating report is available at: http://bankrupt.com/misc/FRESH&EASYjan-feb2014mor.pdf About Fresh & Easy Neighborhood Fresh & Easy Neighborhood Market Inc., and its affiliate filed Chapter 11 petitions (Bankr. D. Del. Case Nos. 13-12569 and 13-12570) on Sept. 30, 2013. The petitions were signed by James Dibbo, chief financial officer. Judge Kevin J. Carey presides over the case. Fresh & Easy owes $738 million to Cheshunt, England-based Tesco, the U.K.'s biggest retailer. Fresh & Easy never made a profit and lost an average of $22 million a month in the 12 months ended in February, according to court papers. Jones Day serves as lead bankruptcy counsel. Richards, Layton & Finger, P.A., serves as local Delaware counsel. Alvarez & Marsal North America, LLC, serves as financial advisors, and Alvarez & Marsal Securities, LLC, serves as investment banker. Prime Clerk LLC acts as the Debtors' claims and noticing agent. Gordon Brothers Group, LLC, and Tiger Capital Group, LLC, serves as the Debtors' consultant. The Debtors estimated assets of at least $100 million and liabilities of at least $500 million. Roberta A. DeAngelis, U.S. Trustee for Region 3, appointed five creditors to serve in the Official Committee of Unsecured Creditors in the Chapter 11 cases of Fresh & Easy Neighborhood Market Inc., et al. Pachulski Stang Ziehl & Jones LLP serves as counsel to the Committee. FTI Consulting, Inc. serves as its financial advisor. The Debtors closed, on or about Nov. 26, 2013, the sale of about 150 supermarkets plus a production facility in Riverside, California, to Ron Buckle's Yucaipa Cos. Pursuant to the sale terms, the bankruptcy company changed its name, and the name of the case, to Old FENM Inc. FURNITURE BRANDS: Records $5.99MM Total Cash Receipts at Feb. 23 ---------------------------------------------------------------- Furniture Brands International, Inc., et al., on April 1, 2014, filed their monthly operating report for the period from January 27 to February 23, 2014. The Debtors recorded $5.99 million in total cash receipts and $5.69 million in total cash disbursements for the month. They spent $4.36 million in professional fees. A copy of the monthly operating report is available at: http://bankrupt.com/misc/FurnitureBrands_1380_morfeb2014.pdf About Furniture Brands Furniture Brands International (NYSE:FBN) -- http://www.furniturebrands.com-- engaged in the designing, manufacturing, sourcing and retailing home furnishings. Furniture Brands markets products through a wide range of channels, including company owned Thomasville retail stores and through interior designers, multi-line/ independent retailers and mass merchant stores. Its brands include Thomasville, Broyhill, Lane, Drexel Heritage, Henredon, Pearson, Hickory Chair, Lane Venture, Maitland-Smith and LaBarge. The balance sheet at June 29, 2013, showed $546.73 million in total assets against $550.13 million in total liabilities. On Sept. 9, 2013, Furniture Brands International, Inc. and 18 affiliated companies sought Chapter 11 protection (Bankr. D. Del. Lead Case No. 13-12329). Attorneys at Paul Hastings LLP and Young Conaway Stargatt & Taylor, LLP, serve as counsel to the Debtors. Alvarez and Marsal North America, LLC, is the restructuring advisors. Miller Buckfire & Co., LLC is the investment Banker. Epiq Systems Inc. dba Epiq Bankruptcy Solutions is the claims and notice agent. The official creditor's committee is comprised of the Pension Benefit Guaranty Corp., Milberg Factors Inc. and five suppliers. The Committee tapped Blank Rome LLP as co-counsel, Hahn & Hessen LLP as lead counsel, BDO Consulting as financial advisor, and Houlihan Lokey Capital, Inc., as investment banker. In November 2013, Furniture Brands won bankruptcy court approval to sell the business to KPS Capital Partners LP for $280 million. Private-equity investor KPS formed a new company named Heritage Home Group LLC to operate the business. Furniture Brands changed its name to FBI Wind Down, Inc., following the sale. GREEN FIELD: Net Loss Down to $9.18 Million in February ------------------------------------------------------- Green Field Energy Services, Inc., et al, on March 31, 2014, filed their monthly operating report for the month of February 2014. The Debtors suffered in February a net loss of $9.18 million on net sales of $207,144, a slight improvement from the $11.20 million net loss recorded in January. At Feb. 28, the Debtors declared total assets of $302.77 million, total liabilities of $465.30 million, and a total shareholders' deficit of -($162.53 million). At Feb. 1, the Debtors had $20.96 million cash. It listed $1.24 million in total cash receipts and $5.92 million in total cash disbursements for the month. At month end, the Debtors had $18.19 million cash. A copy of the monthly operating report is available at: http://bankrupt.com/misc/GREENFIELDfeb2014mor.pdf About Green Field Energy Green Field Energy Services, Inc., is an independent oilfield services company that provides a wide range of services to oil and natural gas drilling and production companies to help develop and enhance the production of hydrocarbons. The Company's services include hydraulic fracturing, cementing, coiled tubing, pressure pumping, acidizing and other pumping services. Green Field Energy and two affiliates filed Chapter 11 petitions in Delaware on Oct. 27, 2013, after defaulting on an $80 million credit provided by an affiliate of Royal Dutch Shell Plc (Bankr. D. Del. Case No. 13-bk-12783). The Debtors are represented by Michael R. Nestor, Esq., and Kara Hammon Coyle, Esq., at Young Conaway Stargatt & Taylor, LLP, in Wilmington, Delaware; and Josef S. Athanas, Esq., Caroline A. Reckler, Esq., Sarah E. Barr, Esq., and Matthew L. Warren, Esq., at Latham & Watkins LLP, in Chicago, Illinois. The Debtors' investment banker is Carl Marks Advisory Group LLC. Thomas E. Hill, from Alvarez & Marsal North America, LLC, serves as the Debtors' chief restructuring officer. In its schedules, Green Field disclosed $306,960,039 in total assets and $447,199,869 in total liabilities. Judge Kevin Gross approved the disclosure statement explaining the Debtors' Plan of Liquidation and scheduled the hearing to consider confirmation of the Plan for April 23, 2014, at 2:00 p.m. (Eastern Time). Objections to the confirmation of the Plan are due April 15. Allowed general unsecured claims estimated to total $78,800,000, will be paid 13% of their full amount, while allowed senior noteholder claims estimates to total $254,000,000 will be paid 25% of their asserted amount. The Liquidation Plan is premised upon a settlement reached by and among the Debtors, SWEPI, LP, Michel Moreno and Turbine Powered Technology, LLC, which centers around the contribution of the MOR/TGS Interests by the Moreno Entities to NewCo in exchange for certain interests in NewCo and the releases by Debtors and certain holders of claims. The Plan is premised upon a waiver of Deficiency Claim of the Senior Secured Notes Indenture Trustee and Senior Secured Noteholders. Roberta A. Deangelis, The U.S. Trustee for Region 3, appointed six members to the official committee of unsecured creditors in the Chapter 11 cases of Green Field Energy Services, Inc., et al. Green Field's bankruptcy is being financed with a $30 million loan from BG Credit Partners LLC and ICON Capital LLC. The Bankruptcy Court authorized the United States Trustee for Region 3 to appoint Steven A. Felsenthal, Esq., as examiner. HOT DOG ON A STICK: Ends February With $1.79 Million Cash --------------------------------------------------------- HDOS Enterprises, on April 1, 2014, filed its monthly operating report for the month of February 2014. The Debtor's statement of operations for the four-week period ending Feb. 23, showed a net loss of $302,199 on total revenue of $2.07 million. At Feb. 28, the Debtor listed $8.91 million in total assets, $8.33 million in total liabilities, and $585,687 in total shareholders' equity. At Feb. 1, the Debtor had $1.19 million cash. It reported total cash receipts of $1.64 million and total cash disbursements of $1.05 million. Thus, at month end, the Debtor had $1.79 million cash. A copy of the monthly operating report is available at: http://bankrupt.com/misc/HDOSENTERPRISESfeb2014mor.pdf About Hot Dog On A Stick Established in 1946 in Southern California, Hot Dog On A Stick -- http://www.hotdogonastick.com-- is known for its fair-inspired menu of corn dogs, lemonades, and a sampling of other menu items such as cheese on a stick, hot dog in a bun, fries, and funnel cake sticks. HDOS is owned by its employees. HDOS Enterprises sought protection under Chapter 11 of the Bankruptcy Code on Feb. 3, 2014 (Case No. 14-12028, Bankr. C.D. Cal.). The case is assigned to Judge Neil W. Bason. The Debtor's counsel is represented by Jerome Bennett Friedman, Esq., Stephen F. Biegenzahn, Esq., and Michael D. Sobkowiak, Esq., at Friedman Law Group, P.C., in Los Angeles, California. The petition was signed by Dan Smith, president and CEO. The U.S. Trustee has appointed three members to an official committee of unsecured creditors. The Committee proposes to retain Pachulski Stang Ziehl & Jones LLP, in Los Angeles, California, as counsel. MACH GEN: Projects $27.30 Million Total Receipts Through May 2014 ----------------------------------------------------------------- MACH Gen, LLC, et al., filed an initial monthly opertating report on March 18, 2014. The Initial MOR includes a cash flow projection for the 13-week period covering the week ended March 7, 2014 through the week ended May 30, 2014. The Debtors project cash receipts to total $27.30 million, and disbursements to total $44.99 million for the reporting period. The disbursements include $6.19 million in fuel and variable O&M, $24.43 million in operating and capital expenditures, and $10.14 million in debt and service fees. The Initial MOR also include a schedule of retainers paid to professionals in 2013 and 2014. Among the Debtors' bankruptcy professionals are Milbank, Tweed, Hadley, & McCloy LLP, Moelis & Company LLC, and Prime Clerk LLC. A copy of the Initial MOR is available at: http://bankrupt.com/misc/MACHGENmor.pdf About MACH Gen MACH Gen, LLC, and four of its affiliates, sought protection under Chapter 11 of the Bankruptcy Code on March 3, 2014. The lead case is In re MACH Gen, LLC, Case No. 14-10461 (Bankr. D.Del.). The case is assigned to Judge Mary F. Walrath. The Debtors' general counsel is Matthew S. Barr, Esq., Tyson M. Lomazow, Esq., and Michael E. Comerford, Esq., at Milbank, Tweed, Hadley & McCloy LLP, in New York; and Russell C. Silberglied, Esq., John H. Knight, Esq., and Zachary L. Shapiro, Esq., at Richards, Layton, & Finger P.A., in Wilmington, Delaware. The Debtors' financial advisors and investment bankers are Mark Hootnick, Brian Bacal, Gregory Doyle, and Roger Wood from Moelis & Company. Protiviti, Inc., serves as consultant. Prime Clerk LLC serves as claims and noticing agent and administrative advisor. The Debtors said they had $750 million in total assets and $1.6 billion in total liabilities as of Dec. 31, 2013 The petitions were signed by Garry N. Hubbard, chief executive officer. QUIZNOS CORP: Projects $44.79MM in Total Receipts Thru June 2014 ---------------------------------------------------------------- QCE Finance LLC, et al., filed an initial monthly operating report on March 31, 2014. The Initial MOR includes a cash flow projection for the 13-week period covering the week ended March 23, 2014 through the week ended June 15, 2014. The Debtors project cash receipts to total $44.79 million, and disbursements to total $51.12 million for the reporting period. The disbursements include $22.97 million in food distribution disbursements, $7.2 million in US Ad Fund Contributions, and $4.16 million in restructuring professional fees. The Initial MOR also include a schedule of retainers paid to professionals in 2013 and 2014. Among the Debtors' bankruptcy professionals are Alvarez & Marsal North America, LLC, Akin Gump Strauss Hauer & Feld, LLP, and Prime Clerk, LLC. A copy of the Initial MOR is available at: http://bankrupt.com/misc/QUIZNOSmor.pdf About Quiznos Denver-based Quiznos -- http://www.quiznos.com-- is a chain designed for today's busy consumers who are looking for a high quality, tasty, freshly prepared alternative to traditional fast- food restaurants. With locations in 50 states and 30 countries, Quiznos is one of the world's premier quick-service restaurant chains and pioneer of the toasted sandwich; Quiznos restaurants offer creative, chef-created sandwiches and salads using premium ingredients. Quiznos was founded in 1981 by chefs who discovered that toasting brought out the best in every sandwich ingredient. QCE Finance LLC and its affiliates sought protection under Chapter 11 of the Bankruptcy Code on March 14, 2014. The lead case is QCE Finance LLC (Case No. 14-10543, Bankr. D.Del.). The case is assigned to Judge Peter J. Walsh. The Debtors' lead counsel are Ira S. Dizengoff, Esq., Philip C. Dublin, Esq., Jason P. Rubin, Esq., and Kristine G. Manoukian, Esq., at AKIN GUMP STRAUSS HAUER & FELD LLP, in New York. The Debtors' local counsel is Mark D. Collins, Esq., and Amanda Steele, Esq., at RICHARDS, LAYTON & FINGER, P.A., in Wilmington, Delaware. The Debtors' investment banker and financial advisor is Matthew J. Hart of LAZARD FRERES & CO. LLC. Paul Ruh, Mark A. Roberts, and Jonathan Tibus of Alvarez & Marsal serves as the Debtors' restructuring advisors. Prime Clerk LLC serves as the Debtors' claims and noticing agent. SORENSON COMMUNICATIONS: Expects $134MM in Receipts Thru May 2014 ----------------------------------------------------------------- Sorenson Communications, Inc., and its affiliates, filed an initial monthly operating report on March 18, 2014. The Initial MOR includes a cash flow projection for the 13-week period covering the week ended March 7, 2014 through the week ended May 30, 2014. The Debtors project cash receipts to total $134.83 million, and disbursements to total $123.47 million for the reporting period. The disbursements include $61.13 million in payroll and benefits, $13 million in interest expense, and $12.38 million in other disbursements. The Initial MOR also include a schedule of retainers paid to professionals in 2013 and 2014. Among the Debtors' bankruptcy professionals are Akin Gump Strauss Hauer & Feld LLP, AlixPartners LLP, and Baker Botts LLP. A copy of the Initial MOR is available at: http://bankrupt.com/misc/SORENSONCOMMUNICATIONSmor.pdf About Sorenson Communications Sorenson Communications, Inc., and its affiliates sought protection under Chapter 11 of the Bankruptcy Code on March 3, 2014. The lead case is In re Sorenson Communications, Inc. Case No. 14-10454 (Bankr. D.Del.). The case is assigned to Judge Brendan Linehan Shannon. The companies provide video relay services (VRS) for people with hearing loss. Sorenson Communications has a prepackaged plan of reorganization that was reached with a substantial majority of its owners and second lien note holders. The Debtors' counsel is James H.M. Sprayregen, Esq., Patrick J. Nash, Jr., Esq., Ross M. Kwasteniet, Esq., and Noah J. Ornstein, Esq., at KIRKLAND & ELLIS LLP, in Chicago, Illinois; Timothy P. Cairns, Esq., at PACHULSKI STANG ZIEHL & JONES LLP, in Wilmington, Delaware; and Laura Davis Jones, Esq., at PACHULSKI STANG ZIEHL & JONES LLP, in Wilmington, Delaware. The Debtors' restructuring consultant is Alixpartners LLC. The Debtors' financial advisor and investment banker is Moelis & Company LLC. Kurtzman Carson Consultants, LLC, serves as claims and noticing agent and administrative advisor. The Debtors had assets totaling $645 million and debts totaling $1.4 billion as of Jan. 31, 2014. The petitions were signed by Scott Sorensen, chief financial officer. USEC INC: Projects $28.56 Million Total Receipts Through June 2014 ------------------------------------------------------------------ USEC Inc. filed an initial monthly opertating report on March 20, 2014. The Initial MOR includes a cash flow projection for the 17-week period covering the week ended March 7, 2014 through the week ended June 27, 2014. The Debtor projects cash receipts to total $28.56 million, and disbursements to total $67.84 million for the projected period. The disbursements include $18.09 million in total HQ disbursements, $43.34 million in total ACP disbursements, and $6.41 million in total non-operating disbursements. The Initial MOR also include a schedule of retainers paid to professionals. Among the Debtor's bankruptcy professionals are AP Services, LLC, Latham & Watkins, LLP, and Vinson & Elkins, LLP. A copy of the Initial MOR is available at: http://bankrupt.com/misc/USECINCmor2.pdf About USEC Inc. USEC Inc. filed a Chapter 11 bankruptcy petition (Bank. D. Del. Case No. 14-10475) on March 5, 2014. John R. Castellano signed the petition as chief restructuring officer. The Debtor disclosed total assets of $70 million and total liabilities of $1.07 billion. The Hon. Christopher S. Sontchi presides over the case. Latham & Watkins LLP acts as the Debtor's general counsel. Richards, Layton and Finger, P.A., serves as the Debtor's Delaware counsel. Vinson & Elkins is the Debtor's special counsel. Lazard Freres & Co. LLC acts as the Debtor's investment banker. AP Services, LLC, provides management services to the Debtor. Logan & Company Inc. serves as the Debtor's claims and noticing agent. Deloitte Tax LLP are the Debtor's tax professionals. The Debtor's independent auditor is PricewaterhouseCoopers LLP. KPMG LLP provides fresh start accounting services to the Debtor. ********* 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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Submissions about insolvency- related conferences are encouraged. Send announcements to conferences@bankrupt.com by e-mail. On Thursdays, the TCR delivers a list of recently filed Chapter 11 cases involving less than $1,000,000 in assets and liabilities delivered to the nation's bankruptcy courts. The list includes links to freely downloadable of these small-dollar petitions in Acrobat PDF documents. Each Friday's edition of the TCR includes a review about a book of interest to troubled company professionals. All titles are available at your local bookstore or through Amazon.com. Go to http://www.bankrupt.com/books/to order any title today. Monthly Operating Reports are summarized in every Saturday edition of the TCR. The Sunday TCR delivers securitization rating news from the week then-ending. ********* 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 publication in any form (including e-mail forwarding, electronic re-mailing and photocopying) is strictly prohibited without prior written permission of the publishers. 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