TCR_Public/141011.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

            Saturday, October 11, 2014, Vol. 18, No. 283

                            Headlines

AMSTERDAM HOUSE: Incurs $2.31-Mil. Net Loss in July
AMSTERDAM HOUSE: Net Loss Slightly Down to $2.14-Mil. in August
CRUMBS BAKE SHOP: Net Loss Increases to $565,243 in August
DOTS LLC: Net Loss Rises to $141,491 at August 31
ENERGY FUTURE: Net Loss Decreases Further to $10.32MM in August

FAIRMONT GENERAL: Cash Balance Increases to $1MM at August 31
FISKER AUTOMOTIVE: Net Loss Increases to $1.82 Million at Aug. 31
IBAHN CORP: Cash Balance Increases to $200 in July
IBAHN CORP: Ends August with $182 Cash Balance
JAMES RIVER COAL: Net Loss Balloons to $512.06 Million in August

KID BRANDS: Net Loss Down to $921,692 at July 30
LIFE UNIFORM: Posts $178,353 in Total Receipts for September
LONG BEACH MEDICAL: Had $1.46 Million Cash at August 31
LONGVIEW POWER: Cash Balance Increases to $38.16-Mil. at Aug. 31
MEE APPAREL: Net Loss Down Again to $155,221 in August

METRO FUEL: Ends August with $7.57 Million Cash
MINERAL PARK: Projects $117.13MM in Total Receipts Thru Jan. 2015
NAUTILUS HOLDINGS: Incurs $91,000 Net Loss in August
NE OPCO: Had $838,858 Ending Cash Balance at Aug. 31
PACIFIC STEEL: Suffers $929,297 Net Loss in August

REVEL AC: Net Loss Decreases to $9.65 Million in July
SOUND SHORE: Had $376,852 Cash at August 31
SOURCE HOME: Net Loss Increases to $2.91 Million at Aug. 31


                             *********

AMSTERDAM HOUSE: Incurs $2.31-Mil. Net Loss in July
---------------------------------------------------
Amsterdam House Continuing Care Retirement Community, Inc., filed,
on Sept. 30, 2014, its monthly operating report for July 2014.

The Debtor incurred a net loss of $2.31 million in July on total
operating revenues of $1.66 million.

At July 31, the Debtor declared total assets of $279.57 million,
total liabilities of $435.58 million, and a total shareholders'
equity of -$156.01 million.

For the period covering July 20 through Aug. 2, 2014, the Debtors
listed $704,596 in total cash receipts and $1.19 million in total
cash disbursements.

A copy of the monthly operating report is available at:

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

                    About Amsterdam House

Amsterdam House Continuing Care Retirement Community, Inc., owns
and operates Harborside, an upscale retirement community is
situated on 8.9 acres in Port Washington, New York.  Harborside
-- http://www.theamsterdamatharborside.com/-- is Nassau County's
first and only CCRC licensed under Article 46 of the New York
Public Health Law.  CCRCs provide senior citizens with a full
range of living accommodations and healthcare services during
their retirement years.  Harborside currently offers 329 units of
varying sizes for independent, enriched, and skilled nursing care.

Amsterdam House filed a Chapter 11 bankruptcy petition (Bankr.
E.D.N.Y. Case No. 14-73348) on July 22, 2014, in Central Islip,
New York, to implement a prenegotiated bankruptcy-exit plan.

The case is assigned to Judge Alan S Trust.

Ingrid Bagby, Esq., at Cadwalader Wickersham & Taft LLP, serves as
the Debtor's counsel.  Grant Thornton LLP serves as financial
advisors, Herbert J. Sims & Co., Inc., serves as investment
bankers, and Kurtzman Carson Consultants LLC acts as claim and
noticing agent.

The Company said that total assets were $286 million and debt was
$437 million as of April 30, 2014.


AMSTERDAM HOUSE: Net Loss Slightly Down to $2.14-Mil. in August
---------------------------------------------------------------
Amsterdam House Continuing Care Retirement Community, Inc., on
Sept. 30, 2014, filed a monthly operating report for August 2014.

The Debtor suffered a net loss of $2.14 million in August on total
operating revenues of $1.73 million, a slight decrease from the
$2.31 million net loss incurred for the previous month.

At Aug. 31, the Debtor declared total assets of $183.48 million,
total liabilities of $441.63 million, and a total shareholders'
equity of -$158.15 million.

The Debtor had cash balance of $5.73 million at August 3.  It
listed $1.77 million in total cash receipts and $1.18 million in
total cash disbursements.  Disbursements include professional fees
of $98,400.  At Aug. 31, the Debtor had $6.51 million cash.

A copy of the monthly operating report is available at:

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

                    About Amsterdam House

Amsterdam House Continuing Care Retirement Community, Inc., owns
and operates Harborside, an upscale retirement community is
situated on 8.9 acres in Port Washington, New York.  Harborside
-- http://www.theamsterdamatharborside.com/-- is Nassau County's
first and only CCRC licensed under Article 46 of the New York
Public Health Law.  CCRCs provide senior citizens with a full
range of living accommodations and healthcare services during
their retirement years.  Harborside currently offers 329 units of
varying sizes for independent, enriched, and skilled nursing care.

Amsterdam House filed a Chapter 11 bankruptcy petition (Bankr.
E.D.N.Y. Case No. 14-73348) on July 22, 2014, in Central Islip,
New York, to implement a prenegotiated bankruptcy-exit plan.

The case is assigned to Judge Alan S Trust.

Ingrid Bagby, Esq., at Cadwalader Wickersham & Taft LLP, serves as
the Debtor's counsel.  Grant Thornton LLP serves as financial
advisors, Herbert J. Sims & Co., Inc., serves as investment
bankers, and Kurtzman Carson Consultants LLC acts as claim and
noticing agent.

The Company said that total assets were $286 million and debt was
$437 million as of April 30, 2014.


CRUMBS BAKE SHOP: Net Loss Increases to $565,243 in August
----------------------------------------------------------
Crumbs Bake Shop, et al., filed, on Sept. 22, 2014, their monthly
operating report for the month of August 2014.

The Debtor recorded a net loss of $565,243 in August on total
income of -$2,680, an increase from the $202,660 net loss incurred
for the previous month.

At Aug. 30, the Debtors declared total assets of $8.40 million,
total liabilities of $9.97 million, and a total shareholders'
equity of -$1.57 million.

A copy of the monthly operating report is available at:

    http://bankrupt.com/misc/CrumbsBakeShopmorAugust2014.pdf

                    About Crumbs Bake Shop

Crumbs Bake Shop, Inc., and 22 of its affiliates filed separate
Chapter 11 bankruptcy petitions (Bankr. D. N.J. Lead Case No. 14-
24287) on July 11, 2014.  John D. Ireland signed the petitions as
chief financial officer.  Crumbs Bake Shop estimated assets of $10
million to $50 million and the same range of liabilities.

Cole, Schotz, Meisel, Forman & Leonard, P.A., acts as the Debtors'
counsel.  Prime Clerk LLC is the Debtors' claims and noticing
agent.  Judge Michael B. Kaplan oversees the jointly administered
cases.

The U.S. Trustee appointed three creditors to serve in the
Official Committee of Unsecured Creditors.   Sharon L. Levine,
Esq., at Lowenstein Sandler LLP serves as Committee's counsel.

                           *     *     *

On July 7, 2014, the Board of Directors of Crumbs Bake Shop
determined to cease operations effective immediately.  The Board's
determination was made after the Company lacked sufficient
liquidity to maintain current operations.

On the petition date, Crumbs entered into an Asset Purchase
Agreement through which Lemonis Fischer Acquisition Company, LLC,
a joint venture created by Marcus Lemonis LLC and Fischer
Enterprises, L.L.C., will acquire the Crumbs' business as part of
the Company's Chapter 11 filing.  Lemonis Fischer Acquisition is
represented by Louis Price, Esq., at McAfee & Taft PC.

On Aug. 29, 2014, Crumbs Bake Shops completed the sale of its
assets for a credit bid of $7,140,000 and the assumption of
various liabilities.  There are no cash proceeds and the credit
bid resulted in the repayment of all indebtedness to Lemonis
Fischer Acquisition, which held a first priority security interest
in the assets of the Company. The Company's remaining assets will
be liquidated and the proceeds thereof will be utilized to pay
unsecured liabilities in accordance with applicable law and
certain advisors' fees and expenses. The Company does not expect
that there will be any proceeds available for distribution to
shareholders.


DOTS LLC: Net Loss Rises to $141,491 at August 31
-------------------------------------------------
Dots, LLC, et al., on Sept. 29, 2014, filed a monthly operating
report for the period from August 3 to 31, 2014.

The Debtors suffered a net loss of $141,491 for the current
reporting period on zero sales, an increase from the $40,979 net
loss recorded at August 2.

At August 31, the Debtors had total assets of $6.39 million, total
liabilities of $67.34 million, and a total shareholders' equity of
-$60.96 million.

The Debtors posted $52,169 in total receipts and $193,995 in total
disbursements for the month.

A copy of the monthly operating report is available at:

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

                        About DOTS LLC

Dots is a retailer of fashionable clothing, accessories, and
footwear for price-conscious women.  Dots provides missy and plus
size choices to fashion savvy 25 to 35 year old women at
approximately 400 retail stores throughout the Midwest, East, and
South United States.  Dots' workforce includes 3,500 individuals
in their stores, distribution center, and corporate headquarters.

Dots, LLC, and its affiliates sought bankruptcy protection under
Chapter 11 of the Bankruptcy Code (Bankr. D.N.J. Lead Case No.
14-11016) on Jan. 20, 2014, to sell some or all of their assets.

Lowenstein Sandler LLP serves as counsel to the Debtors.
PricewaterhouseCoopers LLP is financial advisor and investment
banker.  Donlin, Recano & Company, Inc., is the claims and notice
agent.

As of the Petition Date, the Debtors have outstanding secured debt
owed to senior lender Salus Capital Partners, LLC, of which
$14.5 million remains outstanding under a revolving facility and
$16.1 million is owed under a term facility.  The Debtors also
have not less than $17 million outstanding under subordinated term
loan agreements with Irving Place Capital Partners III L.P.
("IPC") and related entities.  Moreover, the Debtors have
aggregate unsecured debts of $47.0 million.  The Debtors disclosed
$51,574,560 in assets and $85,442,656 in liabilities as of the
Chapter 11 filing.

Salus, the prepetition senior lender and the DIP lender, is
represented by Morgan, Lewis & Bockius, LLP.  The prepetition
subordinated lenders are represented by Okin Hollander & DeLuca,
LLP.

The Company has arranged to borrow $36 million to keep operating
as it reorganizes under court protection.

Otterbourg P.C. serves as counsel to the Official Committee of
Unsecured Creditors; and FTI Consulting, Inc., serves as its
financial advisor.


ENERGY FUTURE: Net Loss Decreases Further to $10.32MM in August
---------------------------------------------------------------
Energy Future Holdings Corp., et al., on Sept. 30, 2014, filed
their monthly operating report for August 2014.

EFH incurred a net loss of $10.32 million in August on zero
revenues, a large decrease from the $67.92 million net loss
suffered for the previous month.

EFH declared -$9.41 billion in total assets, $5.06 billion in
total liabilities, and a total shareholders' equity of -$14.47
billion.

The Debtors started August with a cash balance of $2.82 billion.
They listed total cash receipts of $632 million and total cash
disbursements of $462 million.  At the end of the month, the
Debtors had $2.92 billion cash.

A copy of the monthly operating report is available at:

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

                     About Energy Future

Energy Future Holdings Corp., formerly known as TXU Corp., is a
privately held diversified energy holding company with a portfolio
of competitive and regulated energy businesses in Texas.  Oncor,
an 80 percent-owned entity within the EFH group, is the largest
regulated transmission and distribution utility in Texas.

The Company delivers electricity to roughly three million delivery
points in and around Dallas-Fort Worth.  EFH Corp. was created in
October 2007 in a $45 billion leverage buyout of Texas power
company TXU in a deal led by private-equity companies Kohlberg
Kravis Roberts & Co. and TPG Inc.

On April 29, 2014, Energy Future Holdings and 70 affiliated
companies sought Chapter 11 bankruptcy protection (Bankr. D. Del.
Lead Case No. 14-10979) after reaching a deal with some key
financial stakeholders to keep its businesses operating while
reducing its roughly $40 billion in debt.

The Debtors' cases have been assigned to Judge Christopher S.
Sontchi (CSS).  The Debtors are seeking to have their cases
jointly administered for procedural purposes.

As of Dec. 31, 2013, EFH Corp. reported total assets of $36.4
billion in book value and total liabilities of $49.7 billion.  The
Debtors have $42 billion of funded indebtedness.

EFH's legal advisor for the Chapter 11 proceedings is Kirkland &
Ellis LLP, its financial advisor is Evercore Partners and its
restructuring advisor is Alvarez & Marsal.  The TCEH first lien
lenders supporting the restructuring agreement are represented by
Paul, Weiss, Rifkind, Wharton & Garrison, LLP as legal advisor,
and Millstein & Co., LLC, as financial advisor.

The EFIH unsecured creditors supporting the restructuring
agreement are represented by Akin Gump Strauss Hauer & Feld LLP,
as legal advisor, and Centerview Partners, as financial advisor.
The EFH equity holders supporting the restructuring agreement are
represented by Wachtell, Lipton, Rosen & Katz, as legal advisor,
and Blackstone Advisory Partners LP, as financial advisor.  Epiq
Systems is the claims agent.

Wilmington Savings Fund Society, FSB, the successor trustee for
the second-lien noteholders owed about $1.6 billion, is
represented by Ashby & Geddes, P.A.'s William P. Bowden, Esq., and
Gregory A. Taylor, Esq., and Brown Rudnick LLP's Edward S.
Weisfelner, Esq., Jeffrey L. Jonas, Esq., Andrew P. Strehle, Esq.,
Jeremy B. Coffey, Esq., and Howard L. Siegel, Esq.

An Official Committee of Unsecured Creditors has been appointed in
the case.  The Committee represents the interests of the unsecured
creditors of ONLY of Energy Future Competitive Holdings Company
LLC; EFCH's direct subsidiary, Texas Competitive Electric Holdings
Company LLC; and EFH Corporate Services Company, and of no other
debtors.  The Committee has selected Morrison & Foerster LLP and
Polsinelli PC for representation in this high-profile energy
restructuring.  The lawyers working on the case are James M. Peck,
Esq., Brett H. Miller, Esq., and Lorenzo Marinuzzi, Esq., at
Morrison & Foerster LLP; and Christopher A. Ward, Esq., Justin K.
Edelson, Esq., Shanti M. Katona, Esq., and Edward Fox, Esq., at
Polsinelli PC.


FAIRMONT GENERAL: Cash Balance Increases to $1MM at August 31
-------------------------------------------------------------
Fairmont General Hospital, Inc., and its subsidiaries, on
Sept. 23, 2014, filed their monthly operating report for August
2014.

The Debtors started August with a cash balance of $947,779.  They
reported a total income of $6.68 million and total expenses of
$6.52 million for the month.  At month end, the Debtors had $1
million cash.

A copy of the monthly operating report is available at:

      http://bankrupt.com/misc/FAIRMONTGENERALaug2014mor.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 have scheduled $48,568,863 in total assets and
$54,774,365 in total liabilities.


FISKER AUTOMOTIVE: Net Loss Increases to $1.82 Million at Aug. 31
-----------------------------------------------------------------
FAH Liquidating Corp., et al., formerly known as Fisker
Automotive, Inc., et al., filed, on August 20, 2014, their monthly
operating report for August 2014.

The Debtors recorded a net loss of $1.82 million in August, a
large increase from the $272,626 net loss incurred for the
previous month.

At Aug. 31, the Debtors declared total assets of $111.77 million,
total liabilities of $321.97 million, and a total shareholders'
deficit of $210.20 million.

The Debtors started July with a cash balance of $113.56 million
cash.  They reported total receipts of $179,906 and total
disbursements of $2 million for the month.  At July 31, the
Debtors had $111.73 million cash.

A copy of the monthly operating report is available at:

    http://bankrupt.com/misc/FiskerAutomotive_morjuly2014.pdf

                    About Fisker Automotive

Fisker Automotive Holdings, Inc., developer of the Karma plug-in
hybrid electric sedan, filed a petition for Chapter 11 protection
(Bankr. D. Del. Case No. 13-13087) on Nov. 22, 2013.

Fisker estimated assets of more than $100 million and listed debt
of $500 million in its bankruptcy petition.  The assets include an
assembly plant purchased for $21 million from General Motors Corp.
The plant never operated.  The cars were assembled in Finland.

Fisker received a $529 million loan from the Department of
Energy's Advanced Technology Vehicles Manufacturing Loan Program
and drew down about $192 million before the department froze the
loan after Fisker failed to hit several development targets.  The
company defaulted on its loan in April 2013.

Bankruptcy Judge Kevin Gross presides over the case.  The Debtors
have tapped James H.M. Sprayregen, P.C., Esq., Anup Sathy, P.C.,
Esq., and Ryan Preston Dahl, Esq., at Kirkland & Ellis LLP, in
Chicago, Illinois, as co-counsel; Laura Davis Jones, Esq., James
E. O'Neill, Esq., and Peter J. Keane, Esq., at Pachulski Stang
Ziehl & Jones LLP, in Wilmington, Delaware, as co-counsel;
Beilinson Advisory Group as restructuring advisors; and Rust
Consulting/Omni Bankruptcy, as notice and claims agent and
administrative advisor.

On Nov. 5, 2013, the Official Committee of Unsecured Creditors
was appointed. The members are: (a) David M. Cohen; (b) Sven
Etzelsberger; (c) Kuster Automotive Door Systems GmbH; (d) Magna
E-Car USA, LLC; (e) Supercars & More SRL; and (f) TK Holdings Inc.
The Committee is represented by William R. Baldiga, Esq., and
Sunni P. Beville, Esq., at Brown Rudnick LLP; and Mark Minuti,
Esq., at Saul Ewing LLP.  Emerald Capital Advisors Corp. is the
financial advisors for the Committee.

Fisker sought bankruptcy protection to pursue a private sale of
its business to Hybrid Tech Holdings, LLC.  The Committee,
however, wants a sale public sale, and has identified Wanxiang
America Corporation as stalking horse bidder.

Hybrid was initially under contract to buy Fisker in exchange for
$75 million of the $168.5 million government loan it acquired
immediately before the Debtor's Chapter 11 filing.  Hybrid later
raised its offer by adding an additional $1 million cash and
agreeing to share proceeds from the sale of a facility in Delaware
it doesn't intend to operate.  Hybrid also offered to pay real
estate taxes on the Delaware plant.  Hybrid also will waive $90
million in deficiency claims that otherwise would dilute unsecured
creditors' recovery.

Wanxiang, as stalking horse bidder, initially offered $25.8
million in cash.  However, Wanxiang has said it has raised its
offer by $10 million and is willing to go higher.

After the hearings on Jan. 10 and 13, the Court directed a public
auction, and capped Hybrid's credit bid to $25 million.

In response, Hybrid raised its offer to $55 million.

Hybrid is represented by Tobias Keller, Esq., and Peter
Benvenutti, Esq., at Keller & Benvenutti LLP, in San Francisco,
California.

Wanxiang, which bought A123 Systems, Inc., a manufacturer of
lithium-ion batteries used in electric vehicles such as the Fisker
Karma, in a bankruptcy auction early in 2013 for $256.6 million,
is represented in Fisker's case by Sidley Austin LLP's Bojan
Guzina, Esq., and Andrew F. O'Neill, Esq.; and Young Conaway
Stargatt & Taylor, LLP's Edmon L. Morton, Esq., Robert S. Brady,
Esq., and Kenneth J. Enos, Esq.

On Feb. 19, 2014, the Bankruptcy Court approved the sale of
Fisker's assets to Wanxiang America Corporation.  The sale closed
on March 24.  The sale to Wanxiang is valued at approximately $150
million, Fisker said in a news statement.

On March 27, 2014, the Court authorized Fisker Automotive Holdings
to change its name to FAH Liquidating Corp. and its affiliate,
Fisker Automotive Inc., to FA Liquidating Corp., following the
sale.


IBAHN CORP: Cash Balance Increases to $200 in July
--------------------------------------------------
iBahn Corporation, et al. filed, on Sept. 17, 2014, their monthly
operating report for July 2014.

The Debtors reported a net loss of $57 with zero revenue for the
month.

The Debtors recorded $200 in total assets, $7,665 in total
liabilities, and a total shareholders' equity of -$7,465.

The Debtors had $85 cash at July 1.  They posted $295 in total
receipts and $180 in total disbursements.  The Debtors spent $85
in professional fees in July.  At the end of the month, the Debtor
had $200 cash.

A copy of the monthly operating report is available at:

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

                       About iBahn Corp.

Salt Lake City, Utah-based IBahn Corp., a provider of Internet
services to hotels, sought bankruptcy protection (Bankr. D. Del.
Case No. 13-12285), citing a loss of contracts with largest
customer Marriott International Inc. and patent litigation costs.
IBahn Chief Financial Officer Ryan Jonson said the company had
assets of $13.6 million and it listed liabilities of as much as
$50 million in the Chapter 11 filing on Sept. 6, 2013.  The
petitions were signed by Ryan Jonson as chief financial officer.
Judge Peter J. Walsh presides over the case.

Laura Davis Jones, Esq., Davis M. Bertenthal, Esq., James E.
O'Neill, Esq., and Timothy P. Cairns, Esq., at Pachulski Stang,
Ziehl Young & Jones, LLP, serve as the Debtors' counsel.  The
Debtors' claims and noticing agent is Epiq Bankruptcy Solutions.
Epiq also serves as administrative agent.  Houlihan Lokey Capital,
Inc., serves as financial advisor and investment banker.


IBAHN CORP: Ends August with $182 Cash Balance
----------------------------------------------
iBahn Corporation, et al., on Sept. 24, 2014, filed a monthly
operating report for August 2014.

The Debtors listed a net profit of $16 in August on zero revenue,
an improvement from the $57 net loss incurred in July.

At August 31, the Debtors had total assets of $182, total
liabilities of $7,631, and a total shareholders' equity of
-$7,449.

At August 1, the Debtors had $200 cash.  They recorded total
receipts of $100 and total disbursements of $118.  At month end,
the Debtors had $182 cash.

A copy of the monthly operating report is available at:

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

                       About iBahn Corp.

Salt Lake City, Utah-based IBahn Corp., a provider of Internet
services to hotels, sought bankruptcy protection (Bankr. D. Del.
Case No. 13-12285), citing a loss of contracts with largest
customer Marriott International Inc. and patent litigation costs.
IBahn Chief Financial Officer Ryan Jonson said the company had
assets of $13.6 million and it listed liabilities of as much as
$50 million in the Chapter 11 filing on Sept. 6, 2013.  The
petitions were signed by Ryan Jonson as chief financial officer.
Judge Peter J. Walsh presides over the case.

Laura Davis Jones, Esq., Davis M. Bertenthal, Esq., James E.
O'Neill, Esq., and Timothy P. Cairns, Esq., at Pachulski Stang,
Ziehl Young & Jones, LLP, serve as the Debtors' counsel.  The
Debtors' claims and noticing agent is Epiq Bankruptcy Solutions.
Epiq also serves as administrative agent.  Houlihan Lokey Capital,
Inc., serves as financial advisor and investment banker.


JAMES RIVER COAL: Net Loss Balloons to $512.06 Million in August
----------------------------------------------------------------
James River Coal Company, on Oct. 1, 2014, filed its monthly
operating report for the month of August 2014.

The Debtors' statement of operations showed a net loss of $512.06
million in August on total revenues of $34.86 million, a big
increase from the $8.99 million net loss suffered in July.  Total
operating loss for August is $7,7 million.

As of August 31, the Debtors had $217.85 million in total assets,
$810.93 million in total liabilities, and -$593.07 million in
total shareholders' equity.

The Debtor recorded total receipts of $49,296 and total
disbursements of $94,210 for the month.

A copy of the monthly operating report is available at:

       http://bankrupt.com/misc/JAMESRIVERaug2014mor.pdf

                       About James River

James River Coal Company is a producer and marketer of coal in the
Central Appalachia ("CAPP") and the Midwest coal regions of the
United States.  James River's principal business is the mining,
preparation and sale of metallurgical coal, thermal coal (which is
also known as steam coal) and specialty coal.

James River and 33 of its affiliates filed Chapter 11 bankruptcy
petitions (Bankr. E.D. Va. Case Nos. 14-31848 to 14-31886) in
Richmond, Virginia, on April 7, 2014.  The petitions were signed
by Peter T. Socha as president and chief executive officer.
Judge Kevin R. Huennekens oversees the Chapter 11 cases.

On the petition date, James River Coal disclosed total assets of
$1.06 billion and total liabilities of $818.6 million.

The Debtors are represented by Tyler P. Brown, Esq., Henry P.
(Toby) Long, III, Esq., and Justin F. Paget, Esq. at Hunton &
Williams LLP of Richmond, VA and Marwill S. Huebner, Esq, Brian
M. Resnick, Esq., and Michelle M. McGreal, Esq. at Davis Polk &
Wardwell LLP of New York, NY.  Kilpatrick Townsend & Stockton LLP
serves as the Debtors' special counsel.  Perella Weinberg Partners
L.P. is the Debtors' financial advisor.  Deutsche Bank Securities
Inc. serves as the Debtors' investment banker and M&G advisor.
Epiq Bankruptcy Solutions, LLC, acts as the debtors' notice,
claims and administrative agent.

The U.S. Trustee for Region 4 has appointed five creditors to the
Official Committee of Unsecured Creditors.  Michael S. Stamer,
Esq., Alexis Freeman, Esq., and Jack M. Tracy II, Esq., at Akin
Gump Strauss Hauer & Feld LLP; and Jonathan L. Gold, Esq.,
Christopher L. Perkins, Esq., and Christian K. Vogel, Esq., at
LeClairRyan.

                          *     *     *

The Debtors have won authority to sell the Hampden Mining Complex
(including the assets of Logan & Kanawha Coal Company, LLC), the
Hazard Mining Complex (other than the assets of Laurel Mountain
Resources LLC) and the Triad Mining Complex for $52 million plus
the assumption of certain environmental and other liabilities, to
a unit of Blackhawk Mining.  The Buyer is represented by Mitchell
A. Seider, Esq., and Charles E. Carpenter, Esq., at Latham &
Watkins LLP.


KID BRANDS: Net Loss Down to $921,692 at July 30
------------------------------------------------
Kids Brands, Inc. and its debtor affiliates, on Sept. 16, 2014,
filed their monthly operating report for the month of July 2014.

Kid Brands Inc. posted a net loss of $921,692 in July on zero
revenue, a decrease from the $3.43 million net loss incurred in
June.

At July 31, the Debtors had total assets of $52.65 million, total
liabilities of $90.94 million, and a total shareholders' equity of
-$38.31 million.

Kid Brands Inc. recorded total receipts of $100,000 and total
disbursements of $2.21 million.  The disbursements include
professional fees of $904,975.

A copy of the monthly operating report is available at:

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

                       About Kid Brands

Based in Rutherford, New Jersey, Kid Brands, Inc., is a designer,
importer, marketer, and distributor of infant and juvenile
consumer products.  Its operating subsidiaries consist of Kids
Line, LLC, CoCaLo, Inc., Sassy, Inc., and LaJobi, Inc.  Providing
"everything but the baby" for a child's nursery, the company sells
infant bedding and accessories under the Kids Line and CoCaLo
brands; nursery furniture under the LaJobi brand; and baby care
items under the Kokopax and Sassy brands.

Citing their inability to raise capital due to contingent
liabilities and operational issues, Kid Brands and six of its U.S.
subsidiaries each filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D.N.J. Lead Case No.
14-22582) on June 18, 2014.  To preserve the value of their
assets, the Debtors are pursuing a sale of the assets pursuant to
section 363 of the Bankruptcy Code.

As of April 30, 2014, the Debtors had $32.40 million in total
assets and $109.1 million in total liabilities.  As of the
Petition Date, unsecured debts totaled $54 million.

Judge Donald H. Steckroth oversees the cases.  The Debtors have
sought and obtained an order directing joint administration of
their Chapter 11 cases.

Lowenstein Sandler LLP serves as the Debtors' counsel.
PricewaterhouseCoopers LLP is the Debtors' financial advisor.  GRL
Capital Advisors acts as the Debtors' restructuring advisors.
GRL's Glenn Langberg served as the Debtors' chief restructuring
officer.  Mr. Langberg also oversaw the bankruptcy and sales of
Big M Inc., operator of the Mandee and Annie Sez stores.  Rust
Consulting/Omni Bankruptcy is the Debtors' claims and noticing
agent.

Salus Capital Partners LLC and Sterling National Bank have
committed to provide up to $49 million in DIP financing to the
Debtors.


LIFE UNIFORM: Posts $178,353 in Total Receipts for September
------------------------------------------------------------
Life Uniform Holding Corp. and its affiliates, nka LUHC Wind Down
Corp., et al., filed, on Oct. 7, 2014, a monthly operating report
for September 2014.

At Sept. 30, the Debtors listed $1.94 million in total assets,
$65.17 million in total liabilities subject to compromise, and
$67.10 million in total shareholders' deficit.

The Debtors reported $178,353 in total receipts and $85,502 in
total disbursements for the month.

A copy of the monthly operating report is available at:

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

                     About Life Uniform

Life Uniform was founded in 1965 when Angelica Corporation
decided to enter the retail uniform industry.  The first Life
Uniform store opened in 1965 in Clayton, Missouri.  At present,
Life Uniform is the nation's largest independently owned medical
professional supplier.

Sun Uniform LLC acquired Life Uniform in July 2004.  Since the
acquisition by Sun the company addressed sagging profitability
and overhead issues and quickly drove increases in profitability
through a combination of store rationalization and sensible
corporate overhead initiatives.  However, recent performance has
been declining in terms of revenue.  This is due to the company's
liquidity issues, which prevented the company from completing its
e-commerce system upgrade, encourage better pricing from vendors,
and maintain sufficient capital.

Life Uniform Holding Corp., Healthcare Uniform Company, Inc., and
Uniform City National Inc. filed Chapter 11 petitions (Bankr. D.
Del. Case Nos. 13-11391 to 13-11393) on May 29, 2013.  The
petitions were signed by Bryan Graiff, COO, CFO, VP, secretary,
and treasurer.  Life Uniform Holding disclosed $10,695,870 in
assets and $36,821,034 in liabilities as of the Chapter 11
filing.

Life Uniform and Uniform City received court authority on July 26,
2013, to sell the business for $22.6 million to Scrubs & Beyond
LLC.  There were no competing bids, so an auction wasn't held.

Effective as of Aug. 26, 2013, the Bankruptcy Court authorized
changes to the name and caption of the Debtors' cases: (1) Life
Uniform Holding Corp. changed to LUHC Wind Down Corp.; (2)
Healthcare Uniform Company, Inc. changed to HUCI Wind Down, Inc.;
and (3) Uniform City National, Inc., changed to UCNI Wind Down,
Inc.

First lien lender CapitalSource Finance LLC is owed on a $11.5
million revolver and $26 million term loan.  CapitalSource is
represented by Brian T. Rice, Esq., at Brown Rudnick LLP; and
Jeffrey C. Wisler, Esq., at Connolly Gallagher LLP.

Sun Uniforms Finance LLC is owed $6.1 million in principal on a
second lien note and holds two additional notes, each in the
original principal of $1.08 million.  Angelica Corp. holds an
unsecured junior subordinate not in the principal amount of $5.48
million.

Domenic E. Pacitti, Esq., at Klehr Harrison Harvey Branzburg,
LLP, serves as the Debtors' counsel.  Epiq Bankruptcy Solutions
acts as the Debtors' administrative agent, and claims and noticing
agent.  he Debtors' financial advisor is Capstone Advisory Group,
LLC.  rowe Horwath LLP serves as tax accountants and Brown Smith
Wallace LLC as wind-down tax accountants.

Richard Stern, Esq., at Luskin Stern & Eisler LLP, was appointed
independent fee examiner in the case.  Luskin, Stern & Eisler LLP
serves as his counsel and The Rosner Law Group LLC, serves as his
Delaware counsel.

The Official Committee of Unsecured Creditors is represented by
Seth Van Aalten, Esq., at Cooley LLP, and Ann M. Kashishian,
Esq., at Cousins Chipman & Brown, LLP as counsel.

The U.S Trustee for Region 3 appointed Boris Segalis of
InfoLawGroup LLP as consumer privacy ombudsman in the case.


LONG BEACH MEDICAL: Had $1.46 Million Cash at August 31
-------------------------------------------------------
Long Beach Medical Center filed, on Sept. 23, 2014, a monthly
operating report for August 2014.

The Debtor reported a net loss of $36,084 in August on net
revenues of $77,357.

At Aug. 31, the Debtor declared total assets of $35.40 million,
total liabilities of $81.28 million, and a total shareholders'
equity of -$45.88 million.

The Debtor had a cash balance of $1.30 million at August 1.  It
recorded total receipts of $490,653 and total disbursements of
$328,561 for the month.  At the end of the month, the Debtor had
$1.46 million cash.

A copy of the monthly operating report is available at:

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

                 About Long Beach Medical Center

Long Beach Medical Center, formerly Long Beach Memorial Hospital,
was a 162-bed, community-based hospital offering primary, acute,
emergency and long-term health care to residents of Long Beach,
New York.  Founded in 1922, LBMC was a teaching facility for the
New York College of Osteopathic Medicine.  LBMC was shut down
after superstorm Sandy devastated the hospital in October 2012.

Long Beach Memorial Nursing Home Inc, runs the The Komanoff Center
for Geriatric and Rehabilitative Medicine, a 200-bed skilled
nursing facility affiliated with LBMC. It provides services for
residents requiring long term nursing home care and short term
post-acute (sub-acute) care.  Currently there are 127 residents of
Komanoff.

Long Beach Medical Center and Long Beach Memorial Nursing Home
d/b/a The Komanoff Center for Geriatric and Rehabilitative
Medicine, sought Chapter 11 bankruptcy protection (Bankr. E.D.N.Y.
Case Nos. 14-70593 and 14-70597) on Feb. 19, 2014.

Long Beach Medical Center scheduled $17,400,606 in total assets
and $84,512,298 in total liabilities.

Garfunkel Wild P.C. serves as the Debtors' counsel. GCG, Inc., is
the Debtors' claims and noticing agent.  The Hon. Alan S. Trust
presides over the cases.

The U.S. Trustee has appointed three members to the official
committee of unsecured creditors.  The panel retained Klestadt &
Winters, LLP, led by Sean C. Southard, Esq., as counsel.


LONGVIEW POWER: Cash Balance Increases to $38.16-Mil. at Aug. 31
----------------------------------------------------------------
Longview Power, LLC, et al., on Sept. 29, 2014, filed a monthly
operating report for August 2014.

The Debtors incurred a net loss of $10.53 million in August on
total revenues of $10.23 million.

The Debtors recorded total assets of $1.71 billion, total other
current liabilities of $1.01 billion, total other non-current
liabilities of $73.37 million, and a total shareholders' equity of
$684.19 million.

The Debtors started August with $35.78 million cash.  They posted
total receipts of $38.93 million and total disbursements of $36.55
million for the month.  About $2.46 million in professional fees
were a portion of the Disbursements for the month.  At the end of
the month, the Debtors had a cash balance of $38.16 million.

A copy of the monthly operating report is available at:

      http://bankrupt.com/misc/LONGVIEWPOWERaug2014mor.pdf

                   About Longview Power LLC

Longview Power LLC is a special purpose entity created to
construct, own, and operate a 695 MW supercritical pulverized
coal-fired power plant located in Maidsville, West Virginia, just
south of the Pennsylvania border and approximately 70 miles south
of Pittsburgh.  The project is owned 92% by First Reserve
Corporation (First Reserve or sponsor), a private equity firm
specializing in energy industry investments, through its affiliate
GenPower Holdings (Delaware), L.P., and 8% by minority interests.

Longview Power, LLC, filed a Chapter 11 (Bank. D. Del. Lead Case
13-12211) on Aug. 30, 2013.  The petitions were signed by Jeffery
L. Keffer, the Company's chief executive officer, president,
treasurer and secretary.  The Debtor estimated assets and debts of
more than $1 billion.  Judge Brendan Linehan Shannon presides over
the case.  Kirkland & Ellis LLP and Richards, Layton & Finger,
P.A., serve as the Debtors' counsel.  Lazard Freres & Company LLC
acts as the Debtors' investment bankers.  Alvarez & Marsal North
America, LLC, is the Debtors' restructuring advisors.  Ernst &
Young serves as the Debtors' accountants.  The Debtors' claims
agent is Donlin, Recano & Co. Inc.

The Debtor disclosed assets of $1,717,906,595 plus undisclosed
amounts and liabilities of $1,075,748,155 plus undisclosed
amounts.

Roberta A. DeAngelis, U.S. Trustee for Region 3, disclosed that as
of September 11, 2013, a committee of unsecured creditors has not
been appointed in the case due to insufficient response to the
U.S. Trustee's communication/contact for service on the committee.


MEE APPAREL: Net Loss Down Again to $155,221 in August
------------------------------------------------------
MEE Apparel LLC, on Sept. 26, 2014, filed its monthly operating
report for August 2014.

The Debtors reported a net loss of $155,221 at Aug. 23 on zero
revenues for the month, a decrease from the $213,064 net loss
reported in July.

At August 23, the Debtors had total assets of $1.50 million, total
current liabilities of $6.17 million, total liabilities subject to
compromise of $18.99 million, and a total shareholders' equity of
-$23.66 million.

The Debtors posted zero cash receipts and $144,33 in total cash
payments for August.

A copy of the monthly operating report is available at:

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

                       About MEE Apparel

Founded in 1993 by Marc Ecko, Gerszberg and Marci Tapper, MEE
Apparel LLC and MEE Direct LLC are providers of youth apparel and
streetwear under the "Ecko Unltd." and "Unltd." brands.  Evolving
from just six t-shirts and a can of spray paint, MEE has become a
full scale global fashion and lifestyle company.  In 2013, MEE
Apparel generated gross sales of approximately $50 million.

MEE Apparel LLC and MEE Direct LLC filed Chapter 11 bankruptcy
petitions (Bankr. D.N.J. Case Nos. 14-16484 and 14-16486) on
April 2, 2014.  As of the Petition Date, the Debtors had assets of
approximately $30 million and liabilities of $62 million,
including $25 million of debt outstanding to unsecured creditors.
Judge Christine M. Gravelle presides over the Chapter 11 cases.
The petitions were signed by Jeffrey L. Gregg as chief
restructuring officer.

Cole, Schotz, Meisel, Forman & Leonard, P.A., serves as the
Debtor's counsel.  Prime Clerk LLC is the Debtor's claims and
noticing agent.  Innovation Capital, LLC, acts as the Debtor's
investment banker.

Suchman LLC closed the purchase of substantially all of MEE's
assets pursuant to the asset purchase agreement dated May 30,
2014.  The sale was valued at $12 million.

The U.S. Trustee for Region 3 has appointed five members to the
Official Committee of Unsecured Creditors.  Counsel for Committee
is David M. Posner, Esq., Otterbourg, P.C., in New York.  The
Committee also retains Capstone Advisory Group LLC as financial
advisor.


METRO FUEL: Ends August with $7.57 Million Cash
-----------------------------------------------
Metro Fuel Oil Corp., et al. filed, on Sept. 22, 2014, their
monthly operating report for August 2014.

The Debtors reported a net loss of $111,642 on zero sales for the
month.

At Aug. 31, the Debtors listed posted total assets of $7.71
million, total liabilities of $61.06 million, and a total
shareholders' equity of -$53.35 million.

The Debtors had a beginning balance of $7.59 million at Aug. 1.
They listed total receipts of $61 and total disbursements of
$16,383 for the month.  As a result, the Debtors had $7.57 million
cash at Aug. 31.

A copy of the monthly operating report is available at:

      http://bankrupt.com/misc/METROFuelOilmorAugust2014.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.


MINERAL PARK: Projects $117.13MM in Total Receipts Thru Jan. 2015
-----------------------------------------------------------------
Mineral Park, Inc., et al., filed an initial monthly operating
report on Sept. 9, 2014.

The Initial MOR contains a cash flow projection for the period
covering the week ended Aug. 22, 2014 through the week ended Jan.
2, 2015.  For the stated period, the Debtors project cash receipts
to total $117.13 million and disbursements to total $113.11
million.  Disbursements include $72.71 million in Vendor
Disbursements, $12.96 million in Salaries and Wages, and $5.97
million in Natural Gas.

The Initial MOR also includes a schedule of retainers paid to
professionals.  Among the Debtors' bankruptcy professionals are
Pachulski Stang Ziehl and Jones LLP, Prime Clerk, and Evercore.

A copy of the Initial MOR is available at:

         http://bankrupt.com/misc/MineralPark1stmor.pdf

                       About Mineral Park

Mineral Park, Inc., Bluefish Energy Corp. and two affiliates
commenced proceedings under Chapter 11 of the Bankruptcy Code in
Delaware on Aug. 25, 2014.  The cases are pending before the
Honorable Kevin J. Carey and are jointly administered under Case
No. 14-11996.

Mineral Park and its affiliated debtors are subsidiaries of
Mercator Minerals Ltd. ("MML"), a mineral resource company engaged
through various subsidiaries in the mining, exploration,
development and operation of its mineral properties in Mohave
County, Arizona, and Sonora, Mexico.

Mineral Park's principal asset is the Mineral Park Mine, a
producing copper-molybdenum mine located near Kingman, Arizona.
Bluefish is the owner and operator of the industrial gas turbine
power generator at the Mine.

British Columbia, Canada-based MML, which has shares trading on
the Toronto Stock Exchange under the trading symbol "ML", is not
included in the bankruptcy filing.

The Debtors have tapped Pachulski Stang Ziehl & Jones LLP as
counsel, Evercore Group LLC as investment banker, FTI Consulting,
Inc., as financial advisor, FTI's David J. Beckman as CRO, and
FTI's Paul Hansen as assistant CRO.  Prime Clerk LLC is the claims
and noticing agent.

Mineral Park estimated $100 million to $500 million in assets and
debt.


NAUTILUS HOLDINGS: Incurs $91,000 Net Loss in August
----------------------------------------------------
Nautilus Holdings Limited, et al., on Sept. 30, 2014, filed their
monthly operating report for August 2014.

Debtor Nautilus Holdings Ltd. incurred a net loss of $91,000 in
August on total revenues of $277,000.

At Aug. 31, Debtor Nautilus Holdings Ltd. had total assets of
$95.41 million, total liabilities of $496,000, and a total
shareholders' equity of $94.92 million.

The Debtors recorded total cash receipts of $7.22 million and
total cash disbursements of $4.19 million for the month.

A copy of the monthly operating report is available at:

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

                   About Nautilus Holdings

Nautilus Holdings Limited and 20 affiliated companies, including
Nautilus Holdings No. 2 Limited, filed bare-bones Chapter 11
bankruptcy petitions (Bankr. S.D.N.Y. Lead Case No. 14-22885) in
White Plains, New York, on June 23, 2014.

The affiliates are Nautilus Holdings No. 2 Limited; Nautilus
Shipholdings No. 1 Limited; Nautilus Shipholdings No. 2 Limited;
Nautilus Shipholdings No. 3 Limited; Able Challenger Limited;
Charming Energetic Limited; Dynamic Continental Limited; Earlstown
Limited; Findhorn Osprey Limited; Floral Peninsula Limited; Golden
Knighthead Limited; Magic Peninsula Limited; Metropolitan Harbour
Limited; Metropolitan Vitality Limited; Miltons' Way Limited;
Perpetual Joy Limited; Regal Stone Limited; Resplendent Spirit
Limited; Superior Integrity Limited; and Vivid Mind Limited.

The Debtors' cases have been assigned to Judge Robert D. Drain,
and are being jointly administered for procedural purposes.

Hamilton, Bermuda-based Nautilus estimated $100 million to $500
million in assets and debt.  Monrovia, Liberia-based Reminiscent
Ventures S.A. owns 100% of the stock.  Nautilus has tapped Jay
Goffman, Esq., Mark A. McDermott, Esq., Shana A. Elberg, Esq., and
Suzanne D.T. Lovett, Esq., at Skadden, Arps, Slate, Meagher & Flom
LLP, in New York, as counsel; and AP Services, LLC, as financial
advisor.  Epiq Bankruptcy Solutions LLC serves as the claims and
noticing agent.


NE OPCO: Had $838,858 Ending Cash Balance at Aug. 31
----------------------------------------------------
NE Opco, Inc., dba National Envelope, and its debtor-affiliates,
filed, on Sept. 24, 2014, their monthly operating report for
August 2014.

The Debtors incurred a net loss of $86,263 for the month.

At Aug. 31, the Debtors declared total assets of $1.16 million,
total liabilities of $135.90 million, and a total shareholders'
deficit of $134.74 million.

The Debtors started the month with a cash balance of $931,325.
They listed $92,378 in net cash used in operating activities.  At
month end, the Debtors had $838,858 cash.

A copy of the monthly operating report is available at:

        http://bankrupt.com/misc/NEOpcomoraugust2014.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 2013 case, the company 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 Christopher Sontchi authorized three buyers to acquire
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.


PACIFIC STEEL: Suffers $929,297 Net Loss in August
--------------------------------------------------
Pacific Steel Casting Company filed, on Sept. 30, 2014, its
monthly operating report for August 2014.

The Debtor suffered a net loss of $929,297 on total revenues of
$321,031 for the month.

At August 31, the Debtor declared total assets of $35.13 million,
total liabilities of $51.73 million, and a total shareholders'
deficit of $16.60 million.

The Debtor had $2.60 million cash at the beginning of the month.
It recorded total cash receipts of $13.86 million and total cash
disbursements of $14.14 million.  At the end of the month, the
Debtor had $2.32 million cash.

A copy of the monthly operating report is available at:

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

                   About Pacific Steel Casting,
                       Berkeley Properties

Pacific Steel Casting Company and Berkeley Properties, LLC,
separately filed Chapter 11 bankruptcy petitions (Bankr. N.D.
Cal. Case Nos. 14-41045 and 14-41048) on March 10, 2014.  Pacific
Steel's petition was signed by Charles H. Bridges, Jr., chief
financial officer and director.  Michael W. Malter, Esq., at
Binder & Malter, LLP serves as the Debtors' counsel.  Epiq
Bankruptcy Solutions, LLC, is the Debtors' claims, noticing and
balloting agent.  Burr Pilger Mayer, a certified public accounting
firm, serves as financial consultants.

Pacific Steel makes carbon, low-alloy and stainless steel castings
for U.S. and international customers, largely for heavy-duty
trucks and construction equipment.

The U.S. Trustee for Region 17 appointed seven creditors to serve
on the Official Committee of Unsecured Creditors.  The Committee
is represented by Ori Katz, Esq., and Michael M. Lauter, Esq., at
Sheppard, Mullin, Richter & Hampton LLP.


REVEL AC: Net Loss Decreases to $9.65 Million in July
-----------------------------------------------------
Revel AC, Inc., et al., on Sept. 25, 2014, filed their monthly
operating report for the month of July 2014.

The Debtors incurred $9.65 million in net losses with $19.78
million in net revenues for July, a slight decrease from the
$10.44 million net loss incurred in the previous month.

At August 31, the Debtors recorded $551.22 million in total
assets, $122.33 million in total liabilities not subject to
compromise, $479.39 million in total liabilities subject to
compromise, and -$50.50 million in total shareholders' equity.

The Debtors had $10.50 million cash at July 1.  They listed total
receipts of $71.53 million and total disbursements of $72.13
million.  Disbursements include professional and restructuring
fees of $406,730.  At the end of the month, the Debtors had $9.90
million cash.

A copy of the monthly operating report is available at:

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

                         About Revel AC

Revel AC, Inc. -- http://www.revelresorts.com/-- owns and
operates Revel, a Las Vegas-style, beachfront entertainment resort
and casino located on the Boardwalk in the south inlet of Atlantic
City, New Jersey.

Revel AC Inc. and five of its affiliates sought bankruptcy
protection (Bankr. D.N.J. Lead Case No. 14-22654) on June 19,
2014, to pursue a quick sale of the assets.

The Chapter 11 cases are assigned to Judge Gloria M. Burns.  The
Debtors' Chapter 11 cases are jointly consolidated for procedural
purposes.

Revel AC estimated assets ranging from $500 million to $1 billion,
and the same amount of liabilities.

White & Case, LLP, and Fox Rothschild, LLP, serve as the Debtors'
Counsel, and Moelis & Company, LLC, is the investment banker.  The
Debtors' solicitation and claims agent is Alixpartners, LLP.

The prepetition first lenders are represented by Cadwalader,
Wickersham & Taft LLP.  The prepetition second lien lenders are
represented by Paul, Weiss, Rifkind, Wharton & Garrison LLP.  The
DIP agent is represented by Milbank, Tweed, Hadley & McCloy LLP.

This is Revel AC's second trip to bankruptcy.  The company first
sought bankruptcy protection (Bankr. D.N.J. Lead Case No. 13-
16253) on March 25, 2013, with a prepackaged plan that reduced
debt by $1.25 billion.  Less than two months later on May 15,
2013, the 2013 Plan was confirmed and became effective on May 21,
2013.


SOUND SHORE: Had $376,852 Cash at August 31
-------------------------------------------
Sound Shore Medical Center of Westchester and its affiliates, on
Sept. 30, 2014, filed their monthly operating report for August
2014.

The Debtors' consolidated balance sheet showed total assets of
$52.04 million, total liabilities of $149.58 million, and a total
shareholders' equity of -$97.54 million.

Sound Shore Medical Center of Westchester had $463,271 cash at
August 1.  It reported total receipts from operations of $327,414
and total disbursements from operations of $259,789.  At month
end, the Debtor had $376,852 cash.

A copy of the monthly operating report is available at:

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

               About Sound Shore Medical Center

Sound Shore Medical Center of Westchester, Mount Vernon Hospital
Inc., Howe Avenue Nursing Home and related entities sought
Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No. 13-22840) on
May 29, 2013, in White Plains, New York.

The Debtors were the largest "safety net" providers for Southern
Westchester County in New York.  Affiliated with New York Medical
College, Sound Shore is a not-for-profit 242-bed, community based-
teaching hospital located in New Rochelle, New York.  Mountain
Vernon Hospital is a voluntary, not-for-profit 176-bed hospital
located in Mount Vernon, New York.  Howe Avenue Nursing Home is a
150-bed, comprehensive facility.

The Debtors tapped Burton S. Weston, Esq., at Garfunkel Wild, P.C.
as counsel; Alvarez & Marsal Healthcare Industry Group, LLC, as
financial advisors; and GCG Inc., as claims agent.

Alston & Bird LLP represents the Official Committee of Unsecured
Creditors.  Deloitte Financial Advisory Services LLP serves as the
Committee's as financial advisor.

Sound Shore disclosed assets of $159.6 million and liabilities
totaling $200 million.  Liabilities include a $16.2 million
revolving credit and a $5.8 million term loan with Midcap
Financial LLC.  There is $9 million in mortgages with Sun Life
Assurance Co. of Canada (US) and $11.5 million owing to the New
York State Dormitory Authority.

Neubert, Pepe & Monteith, P.C., represents Daniel T. McMurray, the
patient care ombudsman for Sound Shore.

The Debtors filed for bankruptcy to sell their assets, including
their hospital and nursing home operations, to the Montefiore
health system.  On Aug. 8, 2013, the Bankruptcy Court entered an
order, as affirmed and ratified by a Supplemental Sale Order
entered on Oct. 15, 2013, approving the sale to Montefiore New
Rochelle Hospital, Inc., Schaffer Extended Care Center, Inc.,
Montefiore Mount Vernon Hospital, Inc. and certain related
affiliates.

In June 2013, Montefiore added $4.75 million to its purchase offer
to speed up the sale.  Montefiore raised its bid to $58.75 million
plus furniture and equipment as part of a request for a private
sale of the hospitals.

On Nov. 6, 2013 at 12:01 a.m., the closing of the Sale occurred
and the sale became effective.

Montefiore is represented by Togut, Segal & Segal LLP.


SOURCE HOME: Net Loss Increases to $2.91 Million at Aug. 31
-----------------------------------------------------------
Source Home Entertainment, LLC, et al., filed, on Sept. 30, 2014,
their monthly operating report for August 2014.

Source Interlink Distribution LLC suffered $2.91 million in net
losses with $501 in total net revenues for August, an increase
from the $1.67 million net loss incurred for the previous month.

Source Interlink Distribution LLC declared total assets of $110.68
million, total liabilities of $184.07 million, and a total
shareholders' equity of -$73.39 million.

Source Interlink Distribution LLC reported total receipts of $1.21
million and total disbursements of $2.23 million for the month.

A copy of the monthly operating report is available at:

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

                 About Source Home Entertainment
                       and Source Interlink

Headquartered in Bonita Springs, Florida, Source Home
Entertainment, LLC, manufactures front-end retail checkout
displays and is a leading distributor of books, periodicals, and
other printed material.  Its distribution network spans over
32,500 retail locations in the U.S. and abroad.

In the twelve months ended April 30, 2014, Source Home generated
revenues totaling approximately $600 million on a consolidated
basis.  As of March 31, 2014, Source Home had assets (not
including goodwill or intangibles) of $205 million and liabilities
of approximately $290 million.  Source Interlink Distribution, LLC
disclosed $82,729,238 in assets and $104,521,951 in liabilities.

Source Home, Source Interlink Manufacturing, LLC, and other
affiliates sought Chapter 11 protection (Bankr. D. Del. Lead Case
No. 14-11553) on June 23, 2014, to sell their front-end retail
display fixtures business to lenders, absent higher and better
offers.  The Debtors are winding down their books distribution
business.

The Debtors have tapped Kirkland & Ellis LLP as general bankruptcy
and corporate counsel; Young Conaway Stargatt & Taylor, LLP, as
co-counsel, FTI Consulting, Inc., as crisis and turnaround
advisor; and Kurtzman Carson Consultants, LLC, as claims agent.
Stephen Dube has been designated by the Debtors to act as chief
restructuring officer and Joshua Korsower to act as chief
financial officer.

The United States Trustee for Region 3 appointed seven creditors
to serve on the Official Committee of Unsecured Creditors.  The
Committee is represented by Lowenstein Sandler LLP, and Duane
Morris LLP.  The Committee tapped PricewaterHouseCoopers LLP as
its financial advisor.




                             *********

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

Each Tuesday edition of the TCR contains a list of companies with
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share in public markets.  At first glance, this list may look like
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Don't be fooled.  Assets, for example, reported at historical cost
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liabilities delivered to the nation's bankruptcy courts.  The
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Each Friday's edition of the TCR includes a review about a book of
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Monthly Operating Reports are summarized in every Saturday edition
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
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