---

         T R O U B L E D   C O M P A N Y   R E P O R T E R

           Saturday, December 27, 2014, Vol. 18, No. 358

                            Headlines

AGFEED USA: Cash Balance Decreases to $6.49 Million in September
ALLONHILL LLC: Had $8.91 Million Cash at Oct. 31
BUCCANEER ENERGY: Posts $47.46MM in Total Assets in October
COUNTRY STONE: Lists $185,000 in Total Receipts in October
DOTS LLC: Net Loss Improves to $185,279 in October

ENDEAVOUR INTERNATIONAL: Suffers $3.75-Mil. Net Loss at Oct. 31
EXIDE TECHNOLOGIES: Incurs $22.03-Mil. Net Loss in October
FAIRMONT GENERAL: Cash Balance Improves to $10.80MM at Sept. 30
FCC HOLDINGS: Records $6.47 Million Net Loss at Sept. 30
GT ADVANCED: Incurs $73.15 Million Net Loss at Nov. 1

IBAHN CORP: Records $24,000 Net Loss for October
KID BRANDS: Net Loss Decreases to $4.15 Million in September
LONG BEACH MEDICAL: Cash Balance Soars to $9.20MM at Oct. 31
LOVE CULTURE: Net Loss Down to $971,730 in October
MACKEYSER HOLDINGS: Net Loss Dives to $706,524 in September

METRO FUEL: Net Loss Increases to $430,515 in October
NEOGENIX ONCOLOGY: Files Operating Report for October
NORTEL NETWORKS: Ends October with $653.90 Million Cash
QUANTUM FOODS: Had $56,443 Cash at Oct. 31
REVEL AC: Amends June Operating Report

REVEL AC: Amends July 2014 Monthly Operating Report
REVEL AC: Amends August 2014 Monthly Operating Report
REVEL AC: Cash Balance Increases to $18.80 Million at Sept. 30
SIMPLEXITY LLC: Ends July with $11.22 Million Cash
SIMPLY WHEELZ: Ends September with $1.46 Million Cash

SIMPLY WHEELZ: Cash Balance Falls to $55,230 at Oct. 31
SPECIALTY HOSPITAL: Posted $16.85MM in Total Assets in October
SPECIALTY PRODUCTS: Cash Balance Increases to $32.03MM at Oct. 31
TWEETER HOME: Ends July with $3.52 Million Cash
TWEETER HOME: Posted $597 in Total Receipts in August

TWEETER HOME: Had $3.39 Million Cash at Sept. 30
UNIVERSAL COOPERATIVES: Cash Balance Down to $10.96MM at Oct. 31


                             *********


AGFEED USA: Cash Balance Decreases to $6.49 Million in September
----------------------------------------------------------------
AgFeed USA, LLC, et al., filed, on Oct. 30, 2014, their monthly
operating report for the month of September 2014.

The Debtors incurred a net loss of $716,561 on zero revenue for
the month.

At Sept. 30, the Debtors had total assets of $9.91 million, total
liabilities of $4.59 million, and a total shareholders' equity of
$5.32 million.

The Debtors started the month with $7.53 million cash.  They
recorded zero receipts and $1.04 million in total disbursements.
Among the disbursements were Restructuring Professional Fees of
$74,682.  At month end, the Debtors had $6.49 million cash.

A copy of the monthly operating report is available at:

         http://bankrupt.com/misc/AgFeedmorSeptember.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.

Jefferies Leveraged Credit Products and Claims Recovery Group are
represented by Lawrence J. Kotler, Esq., and Catherine B.
Heitzenrater, Esq., at Duane Morris, LLP.


ALLONHILL LLC: Had $8.91 Million Cash at Oct. 31
------------------------------------------------
Allonhill LLC, on Nov. 20, 2014, filed its monthly operating
report for October 2014.

The Debtor recorded a net loss of $82,202 on zero revenue for the
month.

At Oct. 31, the Debtor had total assets of $8.98 million, total
liabilities of $32.93 million, and a total shareholders' equity of
-$23.95 million.

The Debtor started the month with $8.83 million cash.  It listed
total receipts of $245,705 and total disbursements of $160,835.
Among the disbursements were professional fees of $141,286.  At
the end of the month, the Debtor had $8.91 million cash.

A copy of the monthly operating report is available at:

       http://bankrupt.com/misc/ALLONHILLLLCoct2014mor.pdf

                     About Allonhill LLC

Allonhill LLC, a professional services firm based in Denver,
Colorado, that previously provided loan due diligence and credit
risk management services for institutions that invest in, sell,
securitize or service mortgage loans, sought protection under
Chapter 11 of the Bankruptcy Code on March 26, 2014.  The case is
In re Allonhill, LLC, Case No. 14-bk-10663 (Bankr. D. Del.).

The Debtor's General Counsel is HOGAN LOVELLS US LLP.  The
Debtor's Local Counsel is Neil B. Glassman, Esq., Justin R.
Alberto, Esq., and Evan T. Miller, Esq., at BAYARD, P.A., in
Wilmington, Delaware.  Upshot Services LLC serves as the Debtor's
Claims and Noticing Agent.

The Debtor disclosed $19,205,062 in assets and $32,918,294 in
liabilities as of the Chapter 11 filing.

Roberta A. DeAngelis, U.S. Trustee for Region 3, notified the
Bankruptcy Court that she was unable to appoint an official
committee of unsecured creditors in the case of Allonhill, LLC.
The U.S. Trustee explained that there were insufficient response
to the communication/contact for service on the committee.


BUCCANEER ENERGY: Posts $47.46MM in Total Assets in October
-----------------------------------------------------------
Buccaneer Resources, LLC, et al., filed, on Nov. 25, 2014, a
monthly operating report for October 2014.

Buccaneer Resources LLC had a net loss of $72,340 on zero revenue
for the month.

At Oct. 31, Buccaneer Resources LLC posted total assets of $47.46
million, total liabilities of $91.07 million, and a total
shareholders' equity of -$43.61 million.

A copy of the monthly operating report is available at:

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

                     About Buccaneer Energy

Buccaneer Resources, LLC, and eight affiliates, including
Buccaneer Energy Ltd. sought Chapter 11 bankruptcy protection in
Victoria, Texas (Bankr. S.D. Tex. Lead Case No. 14-60041) on
May 31, 2014.

Buccaneer Resources' primary business is the exploration for and
production of oil and natural gas in North America and their
operations are focused on both onshore and offshore activities in
the Cook Inlet of Alaska as well as the development of offshore
projects in the Gulf of Mexico and onshore oil opportunities in
Texas and Louisiana.

Founded in 2006, Buccaneer Energy, Ltd. is a publicly traded
independent oil and gas company listed on the Australian
Securities Exchange under the symbol "BCC".  Although BCC is an
Australian listed entity, the company operates exclusively through
its eight U.S. subsidiary debtors, each of which are headquartered
in the U.S. and which maintain offices in Houston and Dallas,
Texas, and Kenai and Anchorage, Alaska.

CEO Curtis Burton was terminated in May 2014.  Manning the
Debtors' operations is Conway MacKenzie senior managing director
John T. Young, who was appointed chief restructuring officer in
March 2014.

The bankruptcy cases are assigned to Judge David R Jones.  The
Debtors have sought and obtained an order authorizing joint
administration of their Chapter 11 cases.  The other debtors are
Buccaneer Energy Limited, Buccaneer Energy Holdings, Inc.,
Buccaneer Alaska Operations, LLC, Buccaneer Alaska, LLC, Kenai
Land Ventures, LLC, Buccaneer Alaska Drilling, LLC, Buccaneer
Royalties, LLC, and Kenai Drilling, LLC.

The Debtors have tapped Robert Andrew Black, Esq., Jason Lee
Boland, Esq., Robert Bernard Bruner, and William R Greendyke,
Esq., at Fulbright Jaworski LLP as counsel.  Norton Rose Fulbright
Australia will render legal services related to cross-border
insolvency and general corporate and litigation matters to
Buccaneer Energy Ltd.  Epiq Systems is the claims and notice
agent.

The U.S. Trustee for Region 7 on June 10, 2014, appointed five
creditors to serve on the official committee of unsecured
creditors.  The Committee retained Greenberg Traurig, LLP as legal
counsel to the Committee, and Alvarez & Marsal North America, LLC
as financial advisors.


COUNTRY STONE: Lists $185,000 in Total Receipts in October
----------------------------------------------------------
Country Stone Holdings, Inc., filed, on Dec. 1, 2014, its monthly
operating report for the month of October 2014.

The Debtor listed total receipts of $185,000 and total
disbursements of $183,927 for the period.

A copy of the monthly operating report is available at:

      http://bankrupt.com/misc/COUNTRYSTONEoct2014mor.pdf

                     About Country Stone

Country Stone Holdings, Inc., and its affiliates are in the
business of manufacturing, processing, and packaging lawn and
garden products such as mulch, soil, fertilizer, plant food,
organics, concrete and decorative stone.  The corporate
headquarters are located in Rock Island, Illinois and Milan,
Illinois.  Country Stone operates 17 plants throughout the United
States, including in Illinois, Iowa, Indiana, Minnesota,
Wisconsin, Missouri, and California.

Country Stone Holdings and its affiliates sought bankruptcy
protection (Bankr. C.D. Ill., Lead Case No. 14-81854) in Peoria,
Illinois, on Oct. 23, 2014, with a deal to sell to Quikrete
Holdings, Inc., for $23 million in cash plus the assumption of
liabilities, subject to higher and better offers.  The bankruptcy
cases are assigned to Judge Thomas L. Perkins.

Country Stone listed $0 in assets and $45 million in liabilities.

The Debtors have tapped Katten Muchin Rosenman LLP as counsel;
Silverman Consulting to provide the services of Steven Nerger as
CRO and Michael Compton as cash and restructuring manager; and
Epiq Bankruptcy Solutions, LLC as claims, noticing and balloting
agent.

Nancy J. Gargula, U.S. Trustee for the Central District of
Illinois, has appointed five creditors to serve in the official
unsecured creditors committee in the Debtors' cases.

                            *   *   *

The Debtors are currently proceeding with an auction for the sale
of their assets, with Quikrete Holdings, Inc., serving as stalking
horse bidder in the transaction.

The Debtors are liquidating their assets for the benefit of their
pre-bankruptcy secured lender First Midwest Bank.


DOTS LLC: Net Loss Improves to $185,279 in October
--------------------------------------------------
Dots, LLC, et al., on Nov. 20, 2014, filed their monthly operating
report for October 2014.

The Debtors incurred $185,279 in net losses on zero sales in
October, a big improvement from the $441,418 net loss suffered for
the previous month.

At Oct. 31, the Debtors recorded $5.28 million in total assets,
$66.49 million in total liabilities, and -$61.21 million in total
shareholders' equity.

The Debtors listed $477,724 in total receipts and $1.13 million in
total disbursements for the month.

A copy of the monthly operating report is available at:

        http://bankrupt.com/misc/DotsLLCmorOctober.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.


ENDEAVOUR INTERNATIONAL: Suffers $3.75-Mil. Net Loss at Oct. 31
---------------------------------------------------------------
Endeavour International Corporation, et al., filed, on Nov. 24,
2014, an operating report for the period Oct. 10 to 31, 2014.

Endeavour International Corporation suffered a net loss of $3.75
million on zero revenue for the current reporting period.

Endeavour International Corporation declared total assets of $1.10
billion, total liabilities of $739.05 million, and a total
shareholders' equity of $341.25 million for October.

The Debtors started the period with $37 million cash.  They listed
total cash inflows of $900,000 and total cash outflows of $600,000
for the period.  Cash outflow include $100,000 in professional
fees.  At Oct. 31, the Debtors had $37.30 million cash.

A copy of the monthly operating report is available at:

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

                 About Endeavour International

Houston, Texas-based Endeavour International Corporation (OTC:
ENDRQ) (LSE: ENDV) is an oil and gas exploration and production
company focused on the acquisition, exploration and development of
energy reserves in the North Sea and the United States.

On Oct. 10, 2014, Endeavour International and five affiliates
filed voluntary petitions for relief under Chapter 11 of the
United States Bankruptcy Code after reaching a restructuring deal
with noteholders.  The cases are pending joint administration
under Endeavour Operating Corp.'s Case No. 14-12308 before the
Honorable Kevin J. Carey (Bankr. D. Del.).

As of June 30, 2014, the Company had $1.55 billion in total
assets, $1.55 billion in total liabilities, $43.70 million in
series c convertible preferred stock, and a $41.48 million
stockholders' deficit.

The Debtors have tapped Weil, Gotshal & Manges LLP as counsel;
Richards, Layton & Finger, P.A., as co-counsel; The Blackstone
Group L.P., as financial advisor; AlixPartners, LLP, as
restructuring advisor; and Kurtzman Carson Consultants LLC, as
claims and noticing agent.


EXIDE TECHNOLOGIES: Incurs $22.03-Mil. Net Loss in October
----------------------------------------------------------
Exide Technologies filed, on Nov. 20, 2014, a monthly operating
report for October 2014.

The Debtor incurred a net loss of $22.03 million over net sales of
$93.70 million for the month.

At Oct. 31, the Debtor had total assets of $1.22 billion, total
liabilities subject to compromise of $1.14 billion, and a total
shareholders' equity of $85.47 million.

The Debtor started October with $19.93 million cash.  It reported
total receipts of $121.43 million and total disbursements of
$140.23 million.  At month end, the Debtor had $1.13 million cash.

A copy of the monthly operating report is available at:

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

                    About Exide Technologies

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

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

Exide returned to Chapter 11 bankruptcy (Bankr. D. Del. Case No.
13-11482) on June 10, 2013.  Exide disclosed $1.89 billion in
assets and $1.14 billion in liabilities as of March 31, 2013.

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

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

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

Robert J. Keach of the law firm Bernstein Shur as fee examiner has
been appointed as fee examiner.  He has hired his own firm as
counsel.


FAIRMONT GENERAL: Cash Balance Improves to $10.80MM at Sept. 30
---------------------------------------------------------------
Fairmont General Hospital, Inc., and its subsidiaries, filed, on
Nov. 19, 2014, their monthly operating report for September 2014.

The Debtors had a cash balance of $1 million at the beginning of
the month.  They listed a total income of $14.23 million and total
expenses of $4.93 million.  The Debtors spent $357,980 in
professional fees.  At month end, the Debtors had a cash balance
of $10.80 million.

A copy of the monthly operating report is available at:

   http://bankrupt.com/misc/FairmontGeneralmorSeptember.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.


FCC HOLDINGS: Records $6.47 Million Net Loss at Sept. 30
--------------------------------------------------------
FCC Holdings, Inc., et al., filed, on Nov. 14, 2014, an operating
report for the period from Aug. 25 through Sept. 30, 2014.

The Debtors recorded a consolidated net loss of $6.47 million over
total revenues of $525,419 for the reporting period.

At Sept. 30, the Debtors declared total assets of $190.75 million,
total liabilities of $96.82 million, and a total shareholders'
equity of $93.93 million.

The Debtors had $2.99 million cash at Aug. 25.  They reported
total receipts of $1.52 million and total disbursements of $3.27
million.  At Sept. 30, the Debtors had $1.23 million cash.

A copy of the monthly operating report is available at:

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

                      About FCC Holdings

FCC Holdings, Inc., and its affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 14-11987) in Delaware on
Aug. 25, 2014.

Headquartered in Ft. Lauderdale, Florida, FCC and its affiliates
provide quality postsecondary education in fourteen states.  The
FCC schools were started by David Knobel in 1994 in Fort
Lauderdale, Florida, and, as of the bankruptcy filing, are owned
by Greenhill Capital Partners.

Prior to the Petition Date, the Company, which currently operates
under the name "Anthem Education," had three sets of schools --
the 14 Florida Career College schools; the 22 Anthem Education
schools; and the 5 US Colleges schools.

The Debtors' outstanding secured obligations are $49,000,000, plus
interest and fees, comprised of: Tranche A Loans of $18.6 million,
Tranche B Loans of $29.1 million, and existing letters of credit
of $1.39 million.  The Debtors also have unsecured debt of
$15 million.

Judge Christopher S. Sontchi is assigned to the Chapter 11 cases.

The Debtors have tapped Dennis A. Meloro, Esq., at Greenberg
Traurig, LLP, as counsel, and KCC as claims and notice agent.

The U.S. Trustee has appointed three members to the Official
Committee of Unsecured Creditors.  Womble Carlyle Sandridge &
Rice, LLP, and Ottenbourgh P.C. serve as its co-counsel.


GT ADVANCED: Incurs $73.15 Million Net Loss at Nov. 1
-----------------------------------------------------
GT Advanced Technologies Inc., et al., filed, on Dec. 3, 2014, an
operating report for the period Oct. 6 to Nov. 1, 2014.

The Debtors incurred a net loss of $73.15 million on total
revenues of $2.52 million for the period.

At Nov. 1, 2014, the Debtors had total assets of $1.29 billion,
total current liabilities of $485.68 million, total non-current
liabilities of $288.92 million, and a total shareholders' equity
of -$9.05 million.

The Debtors reported $2.55 million in total receipts and $11.89
million in total disbursements for the current reporting period.

A copy of the monthly operating report is available at:

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

                 About GT Advanced Technologies

Headquartered in Merrimack, New Hampshire, GT Advanced
Technologies Inc. -- http://www.gtat.com/-- produces materials
and equipment for the electronics industry.  On Nov. 4, 2013, GTAT
announced a multiyear supply deal with Apple Inc. to produce
sapphire glass material for use in consumer electronics products.
Under the deal, Apple would provide GTAT with a prepayment of
approximately $578 million paid in four installments and, starting
in 2015, GTAT would reimburse Apple for the prepayment over a
five-year period.

GT is a publicly held corporation whose stock was traded on NASDAQ
under the ticker symbol "GTAT."  GTAT was de-listed from the
NASDAQ stock exchange in October 2014.

As of June 28, 2014, the GTAT Group's unaudited and consolidated
financial statements reflected assets totaling $1.5 billion and
liabilities totaling $1.3 billion.  As of Sept. 29, 2014, GTAT had
$85 million in cash, $84 million of which is unencumbered.

On Oct. 6, 2014, GT Advanced Technologies and eight affiliates
filed voluntary petitions for relief under Chapter 11 of the
United States Bankruptcy Code (Bankr. D.N.H. Lead Case No. 14-
11916).  GT says that it has sought bankruptcy protection due to a
severe liquidity crisis brought about by its issues with Apple.

The Debtors have tapped Nixon Peabody LLP and Paul Hastings LLP as
attorneys and Kurtzman Carson Consultants LLC as claims and
noticing agent.

The U.S. Trustee has named seven members to the Official Committee
of Unsecured Creditors.  The Committee' professionals are Kelley
Drye as its bankruptcy counsel; Devine, Millimet & Branch,
Professional Association as local counsel; EisnerAmper LLP as
financial advisors; and Houlihan Lokey Capital, Inc. as investment
banker.

GTAT has reached a settlement with Apple.  The settlement gives
Apple an approved claim for $439 million secured by more than
2,000 sapphire furnaces that GT Advanced owns and has four years
to sell, with proceeds going to Apple.  In addition, Apple gets
royalty-free, non-exclusive licenses for GTAT's technology.


IBAHN CORP: Records $24,000 Net Loss for October
------------------------------------------------
iBahn Corporation, et al., filed, on Dec. 4, 2014, a monthly
operating report for October 2014.

The Debtor's statement of operations showed a net loss of $24,000
on zero revenue for the month.

At Oct. 31, the Debtors recorded $21,000 in total assets,
$7,440,000 in total liabilities, and -$7,419,000 in total
shareholders' equity.

A copy of the monthly operating report is available at:

        http://bankrupt.com/misc/IBahnCorpmorOctober.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.


KID BRANDS: Net Loss Decreases to $4.15 Million in September
------------------------------------------------------------
Kids Brands, Inc. and its debtor affiliates, on Nov. 18, 2014,
filed their monthly operating report for September 2014.

Kid Brands Inc. recorded a net loss of $4.15 million on zero
revenue in September, a decrease from the $7.95 million net loss
incurred for the previous month.

At Sept. 30, the Debtors had consolidated total assets of $12.94
million, total liabilities of $56.36 million, and a total
shareholders' equity of -$43.42 million.

Kid Brands Inc. listed $800,500 in total receipts and $1.13
million in total disbursements for the period.  The disbursements
include professional fees of $85,626.

A copy of the monthly operating report is available at:

       http://bankrupt.com/misc/KidBrandsmorSeptember.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.


LONG BEACH MEDICAL: Cash Balance Soars to $9.20MM at Oct. 31
------------------------------------------------------------
Long Beach Medical Center filed, on Dec. 2, 2014, a monthly
operating report for October 2014.

The Debtor's statement of operations showed a net profit of $6.15
million on net revenues of $6,153 for the month.

At October end, the Debtor reported total assets of $29.95
million, total liabilities of $53.76 million, and a total
shareholders' equity of -$23.81 million.

The Debtor started October with a cash balance of $3.80 million.
It listed $6.17 million in total receipts and $768,059 in total
disbursements.  At month end, the Debtor had a cash balance of
$9.20 million.

A copy of the monthly operating report is available at:

    http://bankrupt.com/misc/LongBeachMedicalmorOctober.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.


LOVE CULTURE: Net Loss Down to $971,730 in October
--------------------------------------------------
Love Culture, Inc., filed, on Dec. 3, 2014, a monthly operating
report for October 2014.

The Debtor's statement of operations showed a net loss of $971,730
on zero sales in October, a slight decrease from the $1.47 million
net loss incurred at Sept. 30.

At Oct. 31, the Debtors declared total assets of $1.60 million,
total liabilities of $95.06 million, and a total shareholders'
equity of -$93.46 million.

The Debtors had $172,612 cash at the beginning of the month.  It
reported total receipts of $133,479 and total disbursements of
$218,133.  At Oct. 30, the Debtor had $87,958 cash.

A copy of the monthly operating report is available at:

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

                      About Love Culture

Love Culture Inc. filed a Chapter 11 bankruptcy petition (Bankr.
D. N.J. Case No. 14-24508) on July 16, 2014.  J.E. Rick Bunka
signed the petition as chief restructuring officer.  The Debtor
estimated assets of $10 million to $50 million and liabilities of
at least $10 million.  Judge Novalyn L. Winfield presides over the
case.

Lowenstein Sander LLP acts as the Debtor's counsel.
PricewaterhouseCoopers LLP serves as the Debtor's financial
advisor.  Epiq Systems is the Debtor's claims and noticing agent.
Consensus Advisory Service LLC and Consensus Securities LLC is the
Debtor's investment banker.

On July 23, 2014, the U.S. Trustee for Region 3 appointed GGP
Limited Partnership, Simon Property Group Inc. and Washington
Prime Group Inc., The Macerich Co., Lux Design & Construction
Limited, and Touch Me Fashion Inc. to serve as members of the
official committee of unsecured creditors.  New York-based law
firm Cooley, LLP serves as the committee's counsel.  FTI
Consulting, Inc., serves as the Committee's financial advisors.


MACKEYSER HOLDINGS: Net Loss Dives to $706,524 in September
-----------------------------------------------------------
MacKeyser Holdings LLC, et al., filed, on Nov. 21, 2014, their
monthly operating report for the month of September 2014.

The Debtors recorded a net loss of $706,524 in September on net
revenues of $707,537, a big decrease from the $8.58 million net
loss incurred for the previous month.

At Sept. 30, the Debtors posted total assets of $13.75 million,
total liabilities of $55.59 million, and a total shareholders'
equity of -$41.84 million.

The Debtors had $1.83 million cash at Sept. 1.  They listed total
receipts of $8.18 million and total disbursements of $2.49
million.  As a result, the Debtors had $7.63 million cash at the
end of the month.

A copy of the monthly operating report is available at:

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

                    About MacKeyser Holdings

MacKeyser Holdings, LLC and its operating affiliates -- American
Optical Services, LLC, and Exela Hearing Services, LLC -- manage
integrated eye care and hearing systems providers with over 80
optical retail, optometry and ophthalmology locations in 14
states.  Within certain of the Company's locations, dedicated
audiology and dispensing staff conduct diagnostics, fitting and
dispensing of hearing systems.

MacKeyser Holdings, LLC, American Optical Services, Inc. and their
affiliates filed for Chapter 11 bankruptcy (Bankr. D. Del. Case
Nos. 14-11528 to 14-11550) on June 20, 2014.  David R. Hurst,
Esq., and Marion M. Quirk, Esq., at Cole, Schotz, Meisel, Forman &
Leonard, PA.  The Debtors' financial advisor is GlassRatner
Advisory & Capital Group.  The investment banker is Hammond Hanlon
Camp LLC.  The noticing and claims management agent is American
Legal Claim Services, LLC.

In its petition, MacKeyser Holdings estimated $50 million to
$100 million in both assets and liabilities.

The petitions were signed by Thomas J. Allison, authorized
officer.

The Official Committee of Unsecured Creditors retained Cooley LLP
as lead counsel; Klehr Harrison Harvey Branzburg LLP as co-
counsel; and Giuliano, Miller & Company, LLC as financial advisor.


METRO FUEL: Net Loss Increases to $430,515 in October
-----------------------------------------------------
Metro Fuel Oil Corp., et al., filed, on Nov. 11, 2014, their
monthly operating report for October 2014.

The Debtors posted a net loss of $430,515 in October, a three-fold
increase from the $143,200 net loss incurred for the previous
month.

The Debtors declared, at Oct 31, total assets of $8.21 million,
total liabilities of $61.27 million, and a total shareholders'
equity of -$53.06 million.

The Debtors had a cash balance of $7.57 million at the beginning
of the month.  They listed total receipts of $500,000 and total
disbursements of $435.  At the end of the month, the Debtors had a
cash balance of $8.07 million.

A copy of the monthly operating report is available at:

        http://bankrupt.com/misc/METROFuelmorOctober.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.


NEOGENIX ONCOLOGY: Files Operating Report for October
-----------------------------------------------------
Neogenix Oncology, Inc. filed, on Dec. 4, 2014, a monthly
operating report for October 2014, posting total expenses of $664
for the month.

A copy of the monthly operating report is available at:

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

                    About Neogenix Oncology

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

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

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

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

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

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


NORTEL NETWORKS: Ends October with $653.90 Million Cash
-------------------------------------------------------
Nortel Networks Inc., et. al., filed, on Nov. 20, 2014, a monthly
operating report for the month of October 2014.

Nortel Networks Inc. or NNI recorded total assets of $770.20
million, total liabilities of $5.30 billion, and a total
shareholders' deficit of $4.53 billion for October.

NNI had a cash balance of $658.10 million at the beginning of the
month.  It posted total cash receipts of $1.9 million and total
cash disbursements of $6.1 million.  At month end, the Debtor had
a cash balance of $653.90 million.

A copy of the monthly operating report is available at:

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

                     About Nortel Networks

Headquartered in Ontario, Canada, Nortel Networks Corporation and
its various affiliated entities provided next-generation
technologies, for both service provider and enterprise networks,
support multimedia and business-critical applications.  Nortel did
business in more than 150 countries around the world.  Nortel
Networks Limited was the principal direct operating subsidiary of
Nortel Networks Corporation.

On Jan. 14, 2009, Nortel Networks Inc.'s ultimate corporate parent
Nortel Networks Corporation, NNI's direct corporate parent Nortel
Networks Limited and certain of their Canadian affiliates
commenced a proceeding with the Ontario Superior Court of Justice
under the Companies' Creditors Arrangement Act (Canada) seeking
relief from their creditors.  Ernst & Young was appointed to serve
as monitor and foreign representative of the Canadian Nortel
Group.  That same day, the Monitor sought recognition of the CCAA
Proceedings in U.S. Bankruptcy Court (Bankr. D. Del. Case No.
09-10164) under Chapter 15 of the U.S. Bankruptcy Code.

That same day, NNI and certain of its affiliated U.S. entities
filed voluntary petitions for relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Case No. 09-10138).

In addition, the High Court of England and Wales placed 19 of
NNI's European affiliates into administration under the control of
individuals from Ernst & Young LLP.  Other Nortel affiliates have
commenced and in the future may commence additional creditor
protection, insolvency and dissolution proceedings around the
world.

On May 28, 2009, at the request of administrators, the Commercial
Court of Versailles, France, ordered the commencement of secondary
proceedings in respect of Nortel Networks S.A.  On June 8, 2009,
Nortel Networks UK Limited filed petitions in U.S. Bankruptcy
Court for recognition of the English Proceedings as foreign main
proceedings under Chapter 15.

U.S. Bankruptcy Judge Kevin Gross presides over the Chapter 11 and
15 cases.  Mary Caloway, Esq., and Peter James Duhig, Esq., at
Buchanan Ingersoll & Rooney PC, in Wilmington, Delaware, serves as
Chapter 15 petitioner's counsel.

In the Chapter 11 case, James L. Bromley, Esq., and Howard S.
Zelbo, Esq., at Cleary Gottlieb Steen & Hamilton, LLP, in New
York, serve as the U.S. Debtors' general bankruptcy counsel; Derek
C. Abbott, Esq., at Morris Nichols Arsht & Tunnell LLP, in
Wilmington, serves as Delaware counsel.  The Chapter 11 Debtors'
other professionals are Lazard Freres & Co. LLC as financial
advisors; and Epiq Bankruptcy Solutions LLC as claims and notice
agent.

The U.S. Trustee appointed an Official Committee of Unsecured
Creditors in respect of the U.S. Debtors.  Fred S. Hodara, Esq.,
at Akin Gump Strauss Hauer & Feld LLP, in New York, and
Christopher M. Samis, Esq., and Mark D. Collins, Esq., at
Richards, Layton & Finger, P.A., in Wilmington, Delaware,
represent the Unsecured Creditors Committee.

An ad hoc group of bondholders also was organized.  An Official
Committee of Retired Employees and the Official Committee of Long-
Term Disability Participants tapped Alvarez & Marsal Healthcare
Industry Group as financial advisor.  The Retiree Committee is
represented by McCarter & English LLP as Delaware counsel, and
Togut Segal & Segal serves as the Retiree Committee.  The
Committee retained Alvarez & Marsal Healthcare Industry Group as
financial advisor, and Kurtzman Carson Consultants LLC as its
communications agent.

Several entities, particularly, Nortel Government Solutions
Incorporated and Nortel Networks (CALA) Inc., have material
operations and are not part of the bankruptcy proceedings.

As of Sept. 30, 2008, Nortel Networks Corp. reported consolidated
assets of $11.6 billion and consolidated liabilities of $11.8
billion.  The Nortel Companies' U.S. businesses are primarily
conducted through Nortel Networks Inc., which is the parent of
majority of the U.S. Nortel Companies.  As of Sept. 30, 2008, NNI
had assets of about $9 billion and liabilities of $3.2 billion,
which do not include NNI's guarantee of some or all of the Nortel
Companies' about $4.2 billion of unsecured public debt.

Since the commencement of the various insolvency proceedings,
Nortel has sold its business units and other assets to various
purchasers.  Nortel has collected roughly $9 billion for
distribution to creditors.  Of the total, $4.5 billion came from
the sale of Nortel's patent portfolio to Rockstar Bidco, a
consortium consisting of Apple Inc., EMC Corporation,
Telefonaktiebolaget LM Ericsson, Microsoft Corp., Research In
Motion Limited, and Sony Corporation.  The consortium defeated a
$900 million stalking horse bid by Google Inc. at an auction.  The
deal closed in July 2011.

Nortel has filed a proposed plan of liquidation in the U.S.
Bankruptcy Court.  The Plan generally provides for full payment on
secured claims with other distributions going in accordance with
the priorities in bankruptcy law.

The trial on how to divide proceeds among creditors in the U.S.,
Canada, and Europe commenced on Sept. 22, 2014.


QUANTUM FOODS: Had $56,443 Cash at Oct. 31
------------------------------------------
Quantum Foods, LLC, et al., filed, on Dec. 3, 2014, an operating
report for the period from Oct. 4 to Oct. 31, 2014.

The Debtor's consolidated statement of operations showed a net
loss of $545,376.

At Oct. 31, the Debtors declared total assets of $21.99 million,
total liabilities of $54.08 million, and a total shareholders'
equity of -$32.09 million.

The Debtors had $125,317 cash at Oct. 4.  They listed total cash
receipts of $810,879 and total disbursements of $263,442.  Among
the disbursements were Professional Services & Fees of $225,868.
After subtracting a Net Cash Loan Reduction of $650,879 and
Outstanding Payments of $34,569, the Debtors had $56,443 cash at
Oct. 31.

A copy of the monthly operating report is available at:

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

                      About Quantum Foods

Founded in 1990 and headquartered in Bolingbrook, Illinois,
Quantum Foods, LLC -- http://www.quantumfoods.com-- provides
protein products made from beef, poultry and pork.

Quantum Foods LLC and its affiliates sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 14-10318) on Feb. 18, 2014, to
facilitate the sale of substantially all their business to CTI
Foods Holding Co., LLC.

The Debtors' primary secured indebtedness totals $50.2 million,
owing to lenders led by Crystal Financial, LLC, as administrative
and collateral agent.

Quantum Foods is being advised in its restructuring by Daniel J.
McGuire, Esq., Gregory M. Gartland, Esq., and Caitlin S. Barr,
Esq., at Winston & Strawn as counsel; M. Blake Cleary, Esq.,
Kenneth J. Enos, Esq., and Andrew Magaziner, Esq., at Young,
Conaway, Stargatt & Taylor, LLP, serve as local counsel.  City
Capital Advisors is the investment banker.  FTI Consulting, Inc.
also serves as advisor. BMC Group is the claims and notice agent.

The U.S. Trustee for Region 3 appointed five members to the
official committee of unsecured creditors in the case.  The
Committee is seeking to retain Triton Capital Partners, Ltd. as
financial advisor; and Mark D. Collins, Esq., Russell C.
Silberglied, Esq., Michael J. Merchant, Esq., Christopher M.
Samis, Esq., and Robert C. Maddox, Esq., at Richards, Layton &
Finger, P.A. as counsel.

Raging Bull is represented in the case by Van C. Durrer II, Esq.,
at Skadden Arps Slate Meagher & Flom LLP.  Crystal Finance LLC is
represented by David S. Berman, Esq., at Riemer & Braunstein LLP.


REVEL AC: Amends June Operating Report
--------------------------------------
Revel AC, Inc., et al., on Nov. 26, 2014, filed an amended monthly
operating report for the period June 19 to 30, 2014.

Revel Atlantic City LLC now had a net loss of $2.10 million on
zero revenue for the period.

Revel Entertainment Group LLC also had its statement of operations
amended, recording a net loss of $8.10 million on net revenues of
$6.11 million for the period.

At June 30, the Debtors had total assets of $550.09 million, total
liabilities not subject to compromise of $94.28 million, total
liabilities subject to compromise of $496.67 million, and a total
shareholders' equity of -$40.85 million.

The Debtors started the period with $7.38 million cash.  They
reported total receipts of $17.54 million and total disbursements
of $14.42 million.  The Debtors spent $205,500 in professional
fees.  At June 30, the Debtors had $10.50 million cash.

A copy of the monthly operating report is available at:

          http://bankrupt.com/misc/RevelACmorJune.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.


REVEL AC: Amends July 2014 Monthly Operating Report
---------------------------------------------------
Revel AC, Inc., et al., filed, on Nov. 26, 2014, an amended
monthly operating report for July 2014.

Revel Atlantic City LLC's statement of operations now show a net
loss of $5.97 million on zero revenue for the month.

Revel Entertainment Group LLC also amended its statement of
operations to now reflect a net loss of $936,405 on net revenues
of $19.78 million for the month.

The Debtors declared, for July, $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 a cash balance of $10.50 million at July 1.  They
listed total receipts of $71.53 million and total disbursements of
$72.13 million.  Among the disbursements were professional and
restructuring fees of $406,730.  At the end of the month, the
Debtors had a cash balance of $9.90 million.

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.


REVEL AC: Amends August 2014 Monthly Operating Report
-----------------------------------------------------
Revel AC, Inc., et al., filed, on Nov. 26, 2014, an amended
monthly operating report for the period covering Aug. 1 to Sept.
1, 2014.

The amended report show that the Debtors' consolidated statement
of operations showed a net loss of $5.30 million over net revenues
of $18.13 million in August.

The Debtors declared, for August, total assets of $550.17 million,
total liabilities not subject to compromise of $134.56 million,
total liabilities subject to compromise of $471.42 million, and a
total shareholders' equity of -$55.81 million.

The Debtors started the period with $9.90 million cash.  They
listed total receipts of $60.76 million and total disbursements of
$59.05 million.  The disbursements include Professional Fees and
Restructuring Costs of $907,472.  At Sept. 1, the Debtors had
$11.61 million cash.

A copy of the monthly operating report is available at:

          http://bankrupt.com/misc/RevelACmorAugust.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.


REVEL AC: Cash Balance Increases to $18.80 Million at Sept. 30
--------------------------------------------------------------
Revel AC, Inc., et al., on Nov. 26, 2014, filed their monthly
operating report for the period September 2 to 30, 2014.

The Debtors incurred a net loss of $16.22 million in September on
net revenues of $101.697, a big increase from the $5.13 million
net loss recorded at Sept. 1.

For September, the Debtors had $536.06 million in total assets,
$136.32 million in total liabilities not subject to compromise,
$471.77 million in total liabilities subject to compromise, and
-$72.03 million in total shareholders' equity.

The Debtors started the month with $11.61 million cash.  They
recorded $35.22 million in total receipts and $28.03 million in
total disbursements.  The Debtors spent $2.61 million in
Professional Fees and Restructuring Costs.  At Sept. 30, the
Debtors had $18.80 million cash.

A copy of the monthly operating report is available at:

        http://bankrupt.com/misc/RevelACmorSeptember.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.


SIMPLEXITY LLC: Ends July with $11.22 Million Cash
--------------------------------------------------
Simplexity, LLC, et al., on Nov. 17, 2014, filed a monthly
operating report for July 2014.

Simplexity LLC posted a net loss of $264,447 on zero revenue for
the month.

At July 30, Simplexity LLC had total assets of $23 million, total
liabilities of $102.19 million, and a total shareholders' equity
of -$79.19 million.

Simplexity LLC started the month with $11.66 million cash.  It
reported total receipts of $365,486 and total disbursements of
$802,157.  Disbursements include professional fees of $156,602.
At the end of the month, the Debtor had $11.22 million cash.

A copy of the monthly operating report is available at:

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

                       About Simplexity

Simplexity, LLC, a defunct cellphone activator, sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Case No.
14-10569) on March 16, 2014.  The case is before Judge Kevin
Gross.  The Debtors' counsel is Kenneth J. Enos, Esq., and Robert
S. Brady, Esq., at Young, Conaway, Stargatt & Taylor, LLP, in
Wilmington, Delaware.  Prime Clerk LLC serves as claims and
noticing agent.  Simplexity hired Rutberg & Co. as investment
banker.

Simplexity LLC and Simplexity Services LLC both estimated
$10 million to $50 million in assets, and $50 million to $100
million in liabilities.

The U.S. Trustee for Region 3 appointed five members to an
official committee of unsecured creditors.  Peter S. Partee, Sr.,
Esq., and Michael P. Richman, Esq., at Hunton & Williams LLP, in
New York; and Christopher A. Ward, Esq., and Shanti M. Katona,
Esq., at Polsinelli PC, in Wilmington, Delaware, represent the
Committee.


SIMPLY WHEELZ: Ends September with $1.46 Million Cash
-----------------------------------------------------
Simply Wheelz, LLC, dba Advantage Rent-A-Car, filed, on Nov. 26,
2014, its monthly operating report for September 2014.

The Debtor started the month with $1.48 million cash.  It listed
total receipts of $1.70 million and total disbursements of $1.72
million.  At month end, the Debtor had $1.46 million cash.

A copy of the monthly operating report is available at:

      http://bankrupt.com/misc/SIMPLYWHEELZsept2014mor.pdf

                    About Simply Wheelz LLC

Simply Wheelz LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Miss. Case No. 13-03332) on Nov. 5,
2013.  The case is assigned to Judge Edward Ellingon.  The Debtor
disclosed $413,502,259 in assets and $322,230,695 in liabilities
as of the Chapter 11 filing.

The Debtor is represented by Stephen W. Rosenblatt, Esq.,
Christopher R. Maddux, Esq., J. Mitchell Carrington, Esq., and
Thomas M. Hewitt, Esq., at Butler Snow LLP of Ridgeland,
Mississippi.  Simply Wheelz tapped EPIQ Bankruptcy Solutions LLC
as noticing and claims agent, and Capstone Advisory Group, LLC, as
financial advisor.

As reported by the Troubled Company Reporter on Jan. 7, 2014, the
Bankruptcy Court has approved the sale of substantially all of the
Debtors' assets to The Catalyst Group, Inc., in exchange for the
$46 million loan that is financing the Chapter 11 reorganization.


SIMPLY WHEELZ: Cash Balance Falls to $55,230 at Oct. 31
-------------------------------------------------------
Simply Wheelz, LLC, dba Advantage Rent-A-Car, on Nov. 26, 2014,
filed its monthly operating report for October 2014.

The Debtor had a cash balance of $1.46 million at Oct. 1.  It
recorded $72,047 in total receipts and $1.47 million in total
disbursements for the month.  As a result, the Debtor had a cash
balance of $55,230 at Oct. 31.

A copy of the monthly operating report is available at:

      http://bankrupt.com/misc/SIMPLYWHEELZoct2014mor.pdf

                    About Simply Wheelz LLC

Simply Wheelz LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Miss. Case No. 13-03332) on Nov. 5,
2013.  The case is assigned to Judge Edward Ellingon.  The Debtor
disclosed $413,502,259 in assets and $322,230,695 in liabilities
as of the Chapter 11 filing.

The Debtor is represented by Stephen W. Rosenblatt, Esq.,
Christopher R. Maddux, Esq., J. Mitchell Carrington, Esq., and
Thomas M. Hewitt, Esq., at Butler Snow LLP of Ridgeland,
Mississippi.  Simply Wheelz tapped EPIQ Bankruptcy Solutions LLC
as noticing and claims agent, and Capstone Advisory Group, LLC, as
financial advisor.

As reported by the Troubled Company Reporter on Jan. 7, 2014, the
Bankruptcy Court has approved the sale of substantially all of the
Debtors' assets to The Catalyst Group, Inc., in exchange for the
$46 million loan that is financing the Chapter 11 reorganization.


SPECIALTY HOSPITAL: Posted $16.85MM in Total Assets in October
--------------------------------------------------------------
Specialty Hospital of Washington LLC, on Nov. 20, 2014, filed a
monthly operating report for October 2014.

The Debtor listed a net loss of $590,867 on net operating revenues
of $1.88 million for the month.

At October 31, the Debtor declared total assets of $16.85 million,
total liabilities of $47.90 million, and a total shareholders'
equity of -$31.04 million.

The Debtors had $489,163 cash at Oct. 1.  It recorded total cash
receipts of $6.64 million and total cash disbursements of $6.62
million.  At the end of the month, the Debtor had $512,218 cash.

A copy of the monthly operating report is available at:

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

                    About Specialty Hospital

Specialty Hospital of America LLC operates nursing home
facilities and long-term acute care hospitals.

On April 23, 2014, an involuntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Case No. 14-
10935) was filed against Specialty Hospitals of Washington, LLC
("SHDC").

Capitol Hill Group and five other alleged creditors who signed the
involuntary bankruptcy petition are represented by Stephen W.
Spence, Esq., at Phillips, Goldman & Spence, in Wilmington,
Delaware.  Capitol Hill Group claims to be owed $1.66 million on a
lease for non-residential real property while another creditor,
Metropolitan Medical Group, LLC, claims $837,000 for physician
services.  The petitioners assert $2.69 million in total claims.

On May 9, 2014, the Delaware court transferred the case to
Washington, D.C. (Bankr. D.C. Case No. 14-00279).  The Debtor
disclosed $3,120,119 in assets and $96,721,374 in liabilities as
of the Chapter 11 filing.

On May 21, 2014, SHDC filed an answer and consent for relief under
Chapter 11.  Also on May 21, six affiliates of SHDC, including
Specialty Hospital of America, LLC filed for Chapter 11
protection.  The U.S. Bankruptcy Court entered an order directing
the joint administration the cases under Specialty Hospital of
Washington, LLC, Case No. 14-00279.

The Debtors announced plans to sell all of their assets in
exchange for a $15 million debtor-in-possession loan from Silver
Point Capital, which will allow the Debtors to continue operating
through the bankruptcy process.

The Debtors are represented by Pillsbury Winthrop Shaw Pittman LLP
as counsel.  Alvarez and Marsal Healthcare Industry Group, LLC,
serves as the Debtorsv financial advisor.  Cain Brothers &
Company, LLC, is the Debtorsv investment banker.

The U.S. Trustee has named three members to the Official Committee
of Unsecured Creditors.


SPECIALTY PRODUCTS: Cash Balance Increases to $32.03MM at Oct. 31
-----------------------------------------------------------------
Specialty Products Holding Corp. filed, on Dec. 1, 2014, its
monthly operating report for October 2014.

The Debtor recorded a net loss of $834,688 for the month.

At Oct. 31, the Debtors reported total assets of $412.41 million,
total liabilities of $228.71 million, and a total shareholders'
equity of $183.70 million.

The Debtor had $27.61 million cash at the beginning of the month.
It posted $39.67 million in total receipts and $35.25 million in
total disbursements.  The Debtor spent $837,771 in professional
fees & services.  At the end of the month, the Debtor had $32.03
million cash.

A copy of the monthly operating report is available at:

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

                   About Specialty Products

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

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

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

Specialty Products Holding Corp, together with Bondex
International, Inc., are referred to as the Initial Debtors.

Counsel to the Official Committee of Asbestos PI Claimants are
Natalie D. Ramsey, Esq., and Mark A. Fink, Esq. of Montgomery,
Mccracken, Walker & Rhoads, LLP, in Wilmington Delaware, and Mark
B. Sheppard, Esq. of the firm's Philadelphia, Pennsylvania
division.

Counsel to the Future Claimants' Representative are James L.
Patton, Jr., Esq., Edwin J. Harron, Esq., Edmon Morton, Esq.,
Sharon Zieg, Esq., and Erin Edwards, Esq. of Young Conaway
Stargatt & Taylor LLP, in Wilmington, Delaware.

Competing bankruptcy exit plans have been filed by the Initial
Debtors, on one hand, and the Official Committee of Unsecured
Creditors and the Future Claimants' Representative on the other.

The Debtors' First Amended Joint Plan of Reorganization and the
explanatory Disclosure Statement, dated Nov. 18, 2013, provides
for an asbestos trust to be established and funded with cash to
pay present and future asbestos-related claims.  The trust will be
funded by secured notes, issued by the Debtors and their ultimate
parent, RPM International Inc. ("International"), and the amounts
and terms of the notes will, with one exception, be determined by
the final outcome or settlement of the litigation that will
determine the asbestos claimants' rights in the chapter 11 cases.
The one exception is that the notes will provide for an aggregate
initial nonrefundable payment of $125 million to the asbestos
trust irrespective of the outcome of any litigation.  In short,
the Debtors and International have committed to pay to asbestos
claimants the maximum amount to which they are entitled based on
the applicable judgments or rulings in the litigation that will
determine the extent of the claimants' rights in the chapter 11
cases, and to make comparable payments to other similarly situated
creditors.

The PI Committee and the FCR's Third Amended Plan, filed Oct. 15,
2013, provides that: (i) SPHC will be separated from non-Debtor
direct or indirect parent Bondex International; (ii) Reorganized
SPHC will be managed and/or sold for the benefit of holders of all
Claims that are not paid in Cash, subordinated, cancelled or
otherwise treated pursuant to the Plan; (iii) all of SPHC's causes
of action will survive; (iv) Asbestos PI Trust Claims against SPHC
will be channeled to an Asbestos PI Trust; and (v) current SPHC
equity interests will be canceled, annulled, and extinguished.

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

On Aug. 31, 2014, Republic Powdered Metals, Inc., and affiliate
NMBFiL, Inc. -- the New Debtors -- sought Chapter 11 protection
(Bankr. D. Del. Case No. 14-12028).  The New Debtors are
indirect subsidiaries of Bondex International and affiliates of
the Initial Debtors.

Republic Powdered Metal is a leader in the roof coating and
restoration industry which provides exclusive products for roof
and wall restoration, including an extensive line of roof
coatings.

NMBFiL is formerly known as Bondo Corporation. It is a
manufacturer of auto body repair products for the automotive
aftermarket and various other professional and consumer
applications. In November 2007, NMBFiL sold substantially all of
its assets and no longer has business operation.

Republic estimated assets of $10 million to $50 million and debt
of less than $10 million as of the bankruptcy filing.

The New Debtors were granted, on Sept. 3, 2014, joint
administration of their Chapter 11 cases for procedural purposes
only, with the chapter 11 cases of Specialty Products Holding
Corp. and Bondex International, Inc.


TWEETER HOME: Ends July with $3.52 Million Cash
-----------------------------------------------
Tweeter Home Entertainment Group Inc., now known as TWTR, Inc., et
al., on Oct. 17, 2014, filed their monthly operating report for
July 2014.

Debtor affiliate New England Audio Co., Inc., started the month
with a cash balance of $3.65 million.  The Debtor listed total
receipts of $619 and total disbursements of $121,953.
Disbursements include $118,990 in professional fees.  At the end
of the month, the Debtor had $3.52 million cash.

A copy of the monthly operating report is available at:

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

                      About Tweeter Home

Based in Canton, Mass., Tweeter Home Entertainment Group Inc.
-- http://www.tweeter.com/-- sold mid-to high-end audio and
video consumer electronics products.  Tweeter and seven of its
affiliates filed for chapter 11 Protection on June 11, 2007
(Bankr. D. Del. Case Nos. 07-10787 through 07-10796).

As of Dec. 21, 2006, Tweeter had total assets of $258,573,353 and
total debts of $190,417,285.

Gregg M. Galardi, Esq., Mark L. Desgrosseilliers, Esq., and Sarah
E. Pierce, Esq., at Skadden, Arps, Slate, Meagher & Flom, LLP,
represented the Debtors.  The Debtors also tapped Weil, Gotshal &
Manges LLP as counsel; Richards, Layton & Finger, P.A., as co-
counsel; The Blackstone Group L.P., as financial advisor;
AlixPartners, LLP, as restructuring advisor; and Kurtzman Carson
Consultants LLC, as claims and noticing agent.

Bruce Grohsgal, Esq., William P. Weintraub, Esq., and Rachel Lowy
Werkheiser, Esq., at Pachulski Stang Ziehl & Jones LLP; and Scott
L. Hazan, Esq., Lorenzo Marinuzzi, Esq., and Todd M. Goren, Esq.,
at Otterbourg, Steindler, Houston & Rosen, P.C., represented the
Official Committee of Unsecured Creditors.

The Debtors subsequently sold substantially all of their assets to
Tweeter Newco LLC, and the sale closed in July 2007.  Tweeter Home
Entertainment Group, n/k/a TWTR, Inc., filed with the Bankruptcy
Court a Chapter 11 Plan of Liquidation and related Disclosure
Statement in October 2012.  Judge Peter Walsh have since confirmed
the First Amended Joint Plan of Liquidation.  The Amended Plan
provides for the orderly liquidation of the Debtors, and general
unsecured creditors are to get an estimated 0.28% to 0.76%
recovery.  The Plan was declared effective October 31, 2014.


TWEETER HOME: Posted $597 in Total Receipts in August
-----------------------------------------------------
Tweeter Home Entertainment Group Inc., known as TWTR, Inc., et
al., on Oct. 17, 2014, filed their monthly operating report for
August 2014.

Debtor affiliate New England Audio Co., Inc. had a cash balance of
$3,524,010 at the beginning of the month.  The Debtor  posted $597
in total receipts for the month.  As a result, the Debtor had
$3,524,608 cash at the end of the month.

A copy of the monthly operating report is available at:

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

                      About Tweeter Home

Based in Canton, Mass., Tweeter Home Entertainment Group Inc.
-- http://www.tweeter.com/-- sold mid-to high-end audio and
video consumer electronics products.  Tweeter and seven of its
affiliates filed for chapter 11 Protection on June 11, 2007
(Bankr. D. Del. Case Nos. 07-10787 through 07-10796).

As of Dec. 21, 2006, Tweeter had total assets of $258,573,353 and
total debts of $190,417,285.

Gregg M. Galardi, Esq., Mark L. Desgrosseilliers, Esq., and Sarah
E. Pierce, Esq., at Skadden, Arps, Slate, Meagher & Flom, LLP,
represented the Debtors.  The Debtors also tapped Weil, Gotshal &
Manges LLP as counsel; Richards, Layton & Finger, P.A., as co-
counsel; The Blackstone Group L.P., as financial advisor;
AlixPartners, LLP, as restructuring advisor; and Kurtzman Carson
Consultants LLC, as claims and noticing agent.

Bruce Grohsgal, Esq., William P. Weintraub, Esq., and Rachel Lowy
Werkheiser, Esq., at Pachulski Stang Ziehl & Jones LLP; and Scott
L. Hazan, Esq., Lorenzo Marinuzzi, Esq., and Todd M. Goren, Esq.,
at Otterbourg, Steindler, Houston & Rosen, P.C., represented the
Official Committee of Unsecured Creditors.

The Debtors subsequently sold substantially all of their assets to
Tweeter Newco LLC, and the sale closed in July 2007.  Tweeter Home
Entertainment Group, n/k/a TWTR, Inc., filed with the Bankruptcy
Court a Chapter 11 Plan of Liquidation and related Disclosure
Statement in October 2012.  Judge Peter Walsh have since confirmed
the First Amended Joint Plan of Liquidation.  The Amended Plan
provides for the orderly liquidation of the Debtors, and general
unsecured creditors are to get an estimated 0.28% to 0.76%
recovery.  The Plan was declared effective October 31, 2014.


TWEETER HOME: Had $3.39 Million Cash at Sept. 30
------------------------------------------------
Tweeter Home Entertainment Group Inc., now known as TWTR, Inc., et
al., on Oct. 17, 2014, filed a monthly operating report for
September 2014.

Debtor affiliate New England Audio Co., Inc. started September
with a cash balance of $3.52 million.  It recorded total receipts
of $570 and total disbursements of $137,257.  Disbursements
include professional fees of $137,159.  At Sept. 30, the Debtor
had $3.39 million cash.

A copy of the monthly operating report is available at:

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

                      About Tweeter Home

Based in Canton, Mass., Tweeter Home Entertainment Group Inc.
-- http://www.tweeter.com/-- sold mid-to high-end audio and
video consumer electronics products.  Tweeter and seven of its
affiliates filed for chapter 11 Protection on June 11, 2007
(Bankr. D. Del. Case Nos. 07-10787 through 07-10796).

As of Dec. 21, 2006, Tweeter had total assets of $258,573,353 and
total debts of $190,417,285.

Gregg M. Galardi, Esq., Mark L. Desgrosseilliers, Esq., and Sarah
E. Pierce, Esq., at Skadden, Arps, Slate, Meagher & Flom, LLP,
represented the Debtors.  The Debtors also tapped Weil, Gotshal &
Manges LLP as counsel; Richards, Layton & Finger, P.A., as co-
counsel; The Blackstone Group L.P., as financial advisor;
AlixPartners, LLP, as restructuring advisor; and Kurtzman Carson
Consultants LLC, as claims and noticing agent.

Bruce Grohsgal, Esq., William P. Weintraub, Esq., and Rachel Lowy
Werkheiser, Esq., at Pachulski Stang Ziehl & Jones LLP; and Scott
L. Hazan, Esq., Lorenzo Marinuzzi, Esq., and Todd M. Goren, Esq.,
at Otterbourg, Steindler, Houston & Rosen, P.C., represented the
Official Committee of Unsecured Creditors.

The Debtors subsequently sold substantially all of their assets to
Tweeter Newco LLC, and the sale closed in July 2007.  Tweeter Home
Entertainment Group, n/k/a TWTR, Inc., filed with the Bankruptcy
Court a Chapter 11 Plan of Liquidation and related Disclosure
Statement in October 2012.  Judge Peter Walsh have since confirmed
the First Amended Joint Plan of Liquidation.  The Amended Plan
provides for the orderly liquidation of the Debtors, and general
unsecured creditors are to get an estimated 0.28% to 0.76%
recovery.  The Plan was declared effective October 31, 2014.


UNIVERSAL COOPERATIVES: Cash Balance Down to $10.96MM at Oct. 31
----------------------------------------------------------------
Universal Cooperatives, Inc., et al., filed, on Nov. 25, 2014, its
monthly operating report for October 2014.

Universal Cooperatives, Inc. listed a net loss of $924,663 for the
month.

At Oct. 31, the Debtors' consolidated balance sheet recorded total
assets of $34.65 million, total liabilities of $60.41 million, and
a total shareholders' equity of -$22.75 million.

UCI had a cash balance of $13.19 million at Oct. 1.  It listed
total receipts of $4.07 million and total disbursements of $6.30
million.  Disbursements include professional fees of $753,769.  As
a result, the Debtor had a cash balance of $10.96 million at the
end of the month.

A copy of the monthly operating report is available at:

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

                 About Universal Cooperatives

As an inter-regional farm supply cooperative, Universal
Cooperatives, Inc. consolidates the purchasing power of its
members to procure, and/or manufacture, and distribute high
quality products at competitive prices. Universal has 14 voting
members and over 50 associate members.

Eagan, Minnesota-based Universal Cooperatives and its affiliates
sought Chapter 11 protection (Bankr. D. Del. Lead Case No. 14-
11187) on May 11, 2014.  The debtor-affiliates are Heritage
Trading Company, LLC; Bridon Cordage LLC; Universal Crop
Protection Alliance, LLC; Agrilon International, LLC; and Pavalon,
Inc.  UCI do Brasil, a majority-owned subsidiary located in
Brazil, is not a debtor in the Chapter 11 cases

The cases are assigned to Judge Mary F. Walrath.

Universal estimated $1 million to $10 million in assets and $10
million to $50 million in debt.  Heritage estimated less than $10
million in assets and debt.

The Debtors have tapped Travis G. Buchanan, Esq., Robert S. Brady,
Esq., Andrew L. Magaziner, Esq., and Travis G. Buchanan, Esq., at
Young Conaway Stargatt & Taylor, LLP; and Mark L. Prager, Esq.,
Michael J. Small, Esq., and Emil P. Khatchatourian, Esq., at Foley
& Lardner LLP, as counsel; The Keystone Group, as financial
advisor and Prime Clerk as notice and claims agent.

Bank of America, N.A., as agent for the DIP Lenders, is
represented by Daniel J. McGuire, Edward Kosmowski, Esq., and
Gregory M. Gartland, Esq., at Winston & Strawn, LLP.

The United States Trustee for Region 3 has appointed seven members
to the Official Committee of Unsecured Creditors, which is
represented by Sharon Levine, Esq., Bruce S. Nathan, Esq., and
Timothy R. Wheeler, Esq., at LOWENSTEIN SANDLER LLP, in Roseland,
New Jersey; and Jamie L. Edmonson, Esq., and Daniel A. O'Brien,
Esq., at VENABLE LLP, in Wilmington, Delaware.



                             *********

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

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

A list of Meetings, Conferences and Seminars appears in each
Wednesday's edition of the TCR.  Submissions about insolvency-
related conferences are encouraged.  Send announcements to
conferences@bankrupt.com 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, Psyche A. Castillon, 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.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000 or Nina Novak at 202-362-8552.


                  *** End of Transmission ***