TCR_Public/150811.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, August 11, 2015, Vol. 19, No. 223

                            Headlines

ACE TRACK: ValuePart's Bid to Stay Infringement Suit Granted
ADAMIS PHARMACEUTICALS: Posts $3.6 Million Net Loss for Q2
AE CONCRETE: Files Bankr. in Ontario; Creditors Meeting on Aug. 24
AEMETIS INC: Posts $6.3 Million Net Loss for Second Quarter
ALEXZA PHARMACEUTICALS: Incurs $12.4 Million Net Loss in Q2

ALLIED NEVADA: Seeks to Disband Equity Committee
ALLISON TRANSMISSION: Fitch Hikes Issuer Default Ratings to 'BB'
ALPHA NATURAL: Has Interim Nod to Obtain Financing From Citigroup
AMERICAN BANCORPORATION: Carl Marks Acted as Advisor on Sale
ANACOR PHARMACEUTICALS: Reports 2nd Qtr. 2015 Financial Results

APPLIED MINERALS: Incurs $2.7 Million Net Loss in Second Quarter
ARCH COAL: Dispute with Senior Lenders Puts Debt Plan at Risk
ARICENT TECHNOLOGIES: Moody's Retains B2 CFR on $180MM Acquisition
ASCENT RESOURCES: Moody's Lowers CFR to 'Caa2', Outlook Negative
ASHER INVESTMENT: Court Dismisses Ch. 11 Case

ATLANTIC & PACIFIC: Faces Objections to Store Sales and Closings
ATLANTIC & PACIFIC: Urstadt Biddle Buys Harrison Shopping Center
BAHA MAR: Can Appeal Rejection of Recognition of Ch.11 Proceedings
BAXANO SURGICAL: Court Amends Final DIP Order
BUILDERS FIRSTSOURCE: Posts $3.5 Million Net Income in Q2

CAESARS ENTERTAINMENT: Examiner to Issue Findings Later This Year
CAESARS ENTERTAINMENT: Reports Second Quarter 2015 Results
CAN AM DEVELOPMENT: Case Summary & 4 Largest Unsecured Creditors
CANAL ASPHALT: CL Consulting Reserves Right to Cash Use Bid
CARLOS CASTILLO: Bank's Bid for Summary Judgment Granted

CENTRAL ENERGY: Incurs $667,000 Net Loss in Second Quarter
CHROMCRAFT REVINGTON: To Be Liquidated by Ch. 7 Trustee
COCO BEACH GOLF: U.S. Trustee Objects to Golf Course Sale
COMMUNICATIONS SALES: Moody's Lowers Corp. Family Rating to 'B2'
CORPORATE RESOURCE: Files Schedules of Assets and Liabilities

CORPORATE RESOURCE: Wells Fargo Reserves Right to Cash Use Bid
COYNE INT'L: Can Employ Rust Consulting as Claims Agent
COYNE INT'L: Has Interim Authority to Obtain DIP Loan from NXT
COYNE INT'L: Has Interim OK to Pay $650K to Critical Vendors
COYNE INT'L: Has Until Aug. 28, 2015 to File Schedules

COYNE INT'L: Nov. 16, 2015 Fixed as General Claims Bar Date
CRAIG WALKER: Files for Ch 11; Wells Fargo Wants Case Dismissed
CTP TRANSPORTATION: S&P Puts 'B+' CCR on CreditWatch Negative
DORAL FINANCIAL: Files Bankruptcy Rule 2015.3 Report
DOWLING COLLEGE: S&P Cuts 1996/2002 Bond Ratings on Missed Payments

DPL INC: Moody's Affirms Ba3 Sr. Unsecured Long Term Debt Rating
DUFF & PHELPS: S&P Affirms 'B' CCR, Outlook Remains Stable
EL PASO CHILDREN'S: Oct. 30 Hearing on Bid to Use Cash Collateral
ERG INTERMEDIATE: Files Bankruptcy Rule 2015.3 Report
ESCALERA RESOURCES: Enters Into Forbearance Agreement

FAMILY CHRISTIAN: Most Creditors Favor Sale, Attorney Says
FILMED ENTERTAINMENT: Case Summary & 20 Top Unsecured Creditors
FILMED ENTERTAINMENT: Files for Ch. 11 Protection
FJK PROPERTIES: Files Bankruptcy Rule 2015.3 Report
FRAC SPECIALISTS: Agrees to Additional Adequate Protection for CNB

FRAC SPECIALISTS: PCLC Wants Stay Lifted to Repossess Equipment
GENERAL NUTRITION: Moody's Raises CFR to Ba3, Outlook Positive
GILBERT HOSPITAL: Lays Off Florence Hospital Administrative Staff
GOLDEN COUNTY: $379,000 in Claims Switched Hands in July 2015
GOOD TIME STORES: Voluntary Chapter 11 Case Summary

GOSPEL LIGHT: Case Summary & 20 Largest Unsecured Creditors
GT ADVANCED: Files Bankruptcy Rule 2015.3 Report
HOLMES TESTING: Case Summary & 20 Largest Unsecured Creditors
ICONIX BRAND: S&P Puts 'B+' CCR on CreditWatch Negative
IMPERIAL METALS: S&P Raises CCR to 'CCC+', Outlook Stable

J & M VALLEY: Case Summary & 7 Largest Unsecured Creditors
JBI LLC: Case Summary & 6 Largest Unsecured Creditors
JTS LLC: Files Schedules of Assets and Liabilities
JW RESOURCES: Gets Final Approval to Use $2-Mil. DIP Loan
KRONOS ACQUISITION: S&P Assigns Prelim. 'B-' Corp. Credit Rating

LAURA GENS: U.S. Trustee's Bid to Dismiss Ch. 11 Case Granted
LIGHTSQUARED INC: District Court Throws Out Ex-CEO's Plan Appeal
LONESTAR GEOPHYSICAL: Wants to Hire Deloitte Tax as Accountant
LUCA INTERNATIONAL: Files for Chapter 11 to Sell Assets
LUCA INTERNATIONAL: Proposes $2MM DIP Loan from Schumann/Steier

LUCA INTERNATIONAL: Proposes to Pay $214,000 to Critical Vendors
LUCA INTERNATIONAL: Seeks to Reject 3 Leases
METROPOLITAN PIER: Skips Debt-Fund Payment Due to Budget
MG GLOBAL: Supplemental Admin. Claims Bar Date Set for Sept. 4
MGM RESORTS: Posts $97.4 Million Net Income for Second Quarter

MIDSTATES PETROLEUM: Incurs $598 Million Net Loss in Q2
MILLENNIUM HEALTH: Faces Humana Damages Claim
MOBILESMITH INC: Incurs $1.8 Million Net Loss in Second Quarter
MONAKER GROUP: Posts $2.7 Million Net Loss for May 31 Quarter
MOUNTAINEER GAS: Fitch Affirms 'BB+' LT Issuer Default Rating

MTL PUBLISHING: S&P Affirms 'B+' Corp. Credit Rating
NAKED BRAND: Amends 6% Senior Secured Convertible Debentures
NAKED BRAND: Notifies FINRA of Reverse Common Stock Split
NAKED BRAND: Receives $2.3 Million From Warrant Exercise
NATIONAL CINEMEDIA: Reports Results for Fiscal 2nd Quarter 2015

NAVISTAR INTERNATIONAL: Hotchkis and Wiley Reports 10.4% Stake
NEW YORK MILITARY: Town Wants Access to Sale Documents
NIPPERS BEACH: Files for Chapter 11 Bankruptcy Protection
OAKFABCO INC: Case Summary & 20 Largest Unsecured Creditors
OAKFABCO INC: Files for Chapter 11 to Resolve Asbestos Claims

OAKFABCO INC: Wants Until September to File Schedules
ONE SOURCE: Caterpillar Fin'l Seeks Additional Adequate Protection
OVERSEAS SHIPHOLDING: Investors Settle Lawsuit with Execs, Others
PATRIOT COAL: Hirschler Fleischer Files Rule 2019 Statement
PATRIOT COAL: Sierra Liquidity Acquires $11,000 Trade Claim

PLUG POWER: Posts $9.2 Million Net Loss for Second Quarter
PMC MARKETING: San Sebastian's Bid to Dismiss Clawback Suit Granted
QUALITY DISTRIBUTION: Reports $2.1 Million Net Income for Q2
QUANTUM CORP: Posts $10.7 Million Net Loss for First Quarter
QUICKSILVER RESOURCES: Bankruptcy Filing in Delaware Irks Judge

RADIOSHACK CORP: Bankruptcy Filing in Delaware Irks Judge
RESPONSE GENETICS: Case Summary & 20 Largest Unsecured Creditors
RICE BUILDING: Case Summary & 2 Largest Unsecured Creditors
SABINE OIL: Has Authority to Hire Prime Clerk as Claims Agent
SABINE PASS: Amends Q2 Form 10-Q for Additional Disclosure

SAGITTARIUS RESTAURANTS: S&P Affirms Then Withdraws 'B+' CCR
SCIENTIFIC GAMES: Incurs $102.2-Mil. Net Loss in Second Quarter
SNOWFLAKE COMMUNITY: Files Bankruptcy Rule 2015.3 Report
SPIG INDUSTRY: Claims Bar Date Set for October 9
SPRINGLEAF HOLDINGS: Moody's Continues to Review 'B2' CFR

STANDARD REGISTER: Changes Corporate Name After Sale
STANDARD REGISTER: Taylor Completes Acquisition of Assets
STEREOTAXIS INC: Incurs $1.5 Million Net Loss in Second Quarter
SUN BANCORP: Reports $2.8 Million Net Income for Second Quarter
TELEMANAGEMENT INC: Case Summary & 20 Top Unsecured Creditors

TERRAFORM GLOBAL: Moody's Affirms 'B1' Corp. Family Rating
TRANS-LUX CORP: Amends Form S-1 Preliminary Prospectus
TRUMP ENTERTAINMENT: Paza Associates OK'd to Move Slot Machines
UNIVERSAL HEALTH: Trustee Has Settlement with Ad Hoc Committee
UTSTARCOM INC: Shah Capital Reports 28.6% Stake as of Aug. 6

VICEROY HOMES: Canadian Court Sets Sept. 8 Claims Bar Date
WALDRON ENERGY: Receives Demand Notice From Sub. Debenture Lender
WALL STREET SYSTEMS: Moody's Raises CFR to B2, Outlook Stable
WAYNE COUNTY, MI: To Enter Deal with State to Fix $52M Deficit
WESTMORELAND RESOURCE: Amends Agreement of Limited Partnership

WHISKEY ONE: Files Schedules of Assets and Liabilities
WHITTEN FOUNDATION: Gov't Units Must File Claims By Sept. 28
WINDSTREAM SERVICES: Moody's Lowers Corporate Family Rating to B1
WPCS INTERNATIONAL: Sells 134,600 Common Shares
YRC WORLDWIDE: Marc Lasry Reports 17.9% Stake as of Aug. 6

YRC WORLDWIDE: S&P Raises CCR to 'B-' on Strengthening Conditions
ZLOOP INC: Case Summary & 20 Largest Unsecured Creditors
[*] Heyer-Bednar to Lead Roetzel's Business Litigation Practice
[^] Large Companies With Insolvent Balance Sheet

                            *********

ACE TRACK: ValuePart's Bid to Stay Infringement Suit Granted
------------------------------------------------------------
Judge Jon P. McCalla of the United States District Court for the
Western District of Tennessee, Western Division, granted ValuePart,
Inc.'s motion to stay a lawsuit filed by USCO S.p.A.

On July 30, 2014, USCO filed a complaint asserting allegations of
infringement of U.S. Patent No. 6,412,267 against VPI, ACE Track
Co., Ltd., and REONE Track Co., Ltd.  The 267 patent protects a
"method of manufacturing an openable link of a track."  VPI filed a
motion to stay proceedings.  USCO argued that it will suffer
prejudice as a result of a stay of proceedings "because the average
pendency of an ex parte reexamination would leave little or no life
to the '267 Patent for injunctive relief."

Judge McCalla ordered that all proceedings in the case are stayed
until the latter of (1) a final determination of the reexamination
of the '267 patent; or (2) lifting of the automatic stay of
proceedings as to ACE Track.

Judge McCalla held that although a delay of 20-27 months in the
proceedings is not insignificant, the delay is not overly
burdensome when compared to the potential for substantial
expenditure on duplicative proceedings absent a stay of
proceedings.  The judge also found that a stay of proceedings
pending reexamination of the '267 patent will simplify the issues
in the instant case, and that the current stage of litigation is
not so advanced that a stay would be harmful.

In addition to a stay of proceedings pending reexamination of the
'267 patent, VPI also requested for the extension of ACE Track's
automatic stay to include VPI.

Judge McCalla found that an identity of interests exists between
VPI and ACE Track and that an extension of the automatic stay to
include VPI is appropriate.  The judge also found that the
principles of the customer suit exception favor a stay of
proceedings pending conclusion of ACE Track's bankruptcy
proceedings.

The case is USCO S.P.A., Plaintiff, v. VALUEPART, INC., ACE TRACK
CO., LTD., and REONE TRACK CO., LTD., Defendants, NO.
2:14-CV-02590-JPM-TMP (W.D. Tenn.)

A full-text copy of Judge McCalla's July 29, 2015 order is
available at http://is.gd/pR4Xjpfrom Leagle.com.

USCO S.p.A. is represented by:

          Amy Pepke, Esq.
          Clifford Ragsdale Lamar, II, Esq.
          Frank M. Holbrook, Esq.
          BUTLER SNOW LLP
          Crescent Center
          6075 Poplar Avenue, Suite 500
          Memphis, TN 38119
          Tel: (901) 680-7200
          Fax: (901) 680-7201
          Email: amy.pepke@butlersnow.com
                 dale.lamar@butlersnow.com
                 frank.holbrook@butlersnow.com

ValuePart, Inc. is represented by:

          Regina Worley Calabro, Esq.
          OGLETREE DEAKINS NASH SMOAK & STEWART, P.C.
          4208 Six Forks Road Suite 100
          Raleigh, NC 27609
          Tel: (919) 787-9700
          Email: regina.calabro@ogletreedeakins.com

               -- and --

          Russell J. Genet, Esq.
          Eliza Townsend Davis, Esq.
          Lisa Colleen Sullivan, Esq.
          NIXON PEABODY LLP
          70 West Madison, Suite 3500
          Chicago, IL 60602
          Tel: (312) 977-4400
          Fax: (312) 977-4405
          Email: rgenet@nixonpeabody.com
                 etdavis@nixonpeabody.com
                 lcsullivan@nixonpeabody.com

               -- and --

          Clifford Ragsdale Lamar, II, Esq.
          BUTLER SNOW LLP
          Crescent Center
          6075 Poplar Avenue, Suite 500
          Memphis, TN 38119
          Tel: (901) 680-7200
          Fax: (901) 680-7201
          Email: dale.lamar@butlersnow.com

ACE Track Co., Ltd. is represented by:

          Glen G. Reid, Jr., Esq.
          Matthew Mahoney Lubozynski, Esq.
          WYATT, TARRANT & COMBS LLP
          1715 Aaron Brenner Drive Suite 800
          Memphis, TN 38120
          Tel: (901) 537-1000
          Fax: (901) 537-1010
          Email: greid@wyattfirm.com
                 mlubozynski@wyattfirm.com

South Korea-based Ace Track Co., Ltd., sought protection under
Chapter 15 of the U.S. Bankruptcy Code on April 17, 2015 Chapter 15
(Bankr. N.D. Ill., Case No. 15-13819).  The Chapter 15 Petition was
filed by Sooan Cho.  The Chapter 15 case is assigned to Judge
Jacqueline P. Cox.  The Chapter 15 Petitioner is represented by
Mark L Radtke, Esq., and Brian L Shaw, Esq., at Shaw Fishman Glantz
& Towbin LLC, in Chicago, Illinois.


ADAMIS PHARMACEUTICALS: Posts $3.6 Million Net Loss for Q2
----------------------------------------------------------
Adamis Pharmaceuticals Corporation filed with the Securities and
Exchange Commission its quarterly report on Form 10-Q disclosing
a net loss of $3.6 million on $0 of revenue for the three months
ended June 30, 2015, compared to a net loss of $2.8 million on $0
of revenue for the same period during the prior year.

The Company reported a net loss of $6.7 million on $0 of revenue
for the six months ended June 30, 2015, compared to a net loss of
$4.4 million on $0 of revenue for the same period a year ago.

As of June 30, 2015, the Company had $16.9 million in total assets,
$2.1 million in total liabilities and $14.8 million in total
stockholders' equity.

                       Bankruptcy Warning

"Our management intends to attempt to secure additional required
funding through equity or debt financings, sales or out-licensing
of intellectual property assets, seeking partnerships with other
pharmaceutical companies or third parties to co-develop and fund
research and development efforts, or similar transactions. However,
there can be no assurance that we will be able to obtain any
required additional funding.  If we are unsuccessful in securing
funding from any of these sources, we will defer, reduce or
eliminate certain planned expenditures and delay development or
commercialization of some or all of our products.  If we do not
have sufficient funds to continue operations, we could be required
to seek bankruptcy protection or other alternatives that could
result in our stockholders losing some or all of their investment
in us," the Company stated in the report.

A full-text copy of the Form 10-Q is available for free at:

                      http://is.gd/5nHwXi

                          About Adamis

San Diego, Calif.-based Adamis Pharmaceuticals Corporation (OTC
QB: ADMP) is a biopharmaceutical company engaged in the
development and commercialization of specialty pharmaceutical and
biotechnology products in the therapeutic areas of respiratory
disease, allergy, oncology and immunology.

Mayer Hoffman McCann, P.C., in San Diego, California, issued a
"going concern" qualification on the consolidated financial
statements for the transition period ended Dec. 31, 2014, citing
that the Company has incurred recurring losses from operations, and
is dependent on additional financing to fund operations.

The Company disclosed a net loss of $9.31 million on $0 of revenue
for the nine months ended Dec. 31, 2014, compared to a net loss of
$8.15 million on $0 of revenue for the 12 months ended March 31,
2014.


AE CONCRETE: Files Bankr. in Ontario; Creditors Meeting on Aug. 24
------------------------------------------------------------------
A.E. Concrete Precast Products Ltd. and its debtor-affiliates each
filed a voluntary assignment in bankruptcy on July 31, 2015, in
Ontario, Canada.  Armtec LP, which carries on the business
previously operated by certain of entities, has not filed an
assignment in bankruptcy.

The first meeting of creditors will be held on Aug. 24, 2015, at
the offices of Ernst & Young Inc., located at 222 Bay, 31st Floor
in Toronto, Ontario at these times:

-- A.E. Concrete                 9:00 a.m.
-- Pre-con Inc.                  9:20 a.m.
-- 2148960 Ontario Linited       9:40 a.m.
-- 1748612 Limited Partnership  10:00 a.m.
    along with its partners:
    1748612 Ontario Limited and
    1625410 Ontario Limited.
-- 2242749 Ontario Limited      10:30 a.m.
-- 188761 canada Limited        10:50 a.m.
-- 10531337 Ontario Limited     11:10 a.m.

To be eligible to vote, creditors must file with the trustee, prior
to the meeting, proofs of claim, and where necessary, proxies.

The firm can be reached at:

    Ernst & Young Inc.
    P.O. Box 251, 222 Bay Street
    Toronto, Ontario M5K 1J7
    Contact: Franca Mazzulla
    Tel: (855) 941-1795
    Fax: 416-943-3300
    Eamil: armte@ca.ey.com
    Website: http://www.ey.com/ca/artmtec

Based in Ontario, Canada, A.E. Concrete Precast Products Ltd. --
https://www.armtec.com/ - supplies precast, corrugated steel and
HDPE products.


AEMETIS INC: Posts $6.3 Million Net Loss for Second Quarter
-----------------------------------------------------------
Aemetis, Inc. filed with the Securities and Exchange Commission its
quarterly report on Form 10-Q disclosing a net loss of $6.3 million
on $38.1 million of revenues for the three months ended June 30,
2015, compared to net income of $2.7 million on $57.2 million of
revenues for the same period in 2014.

For the six months ended June 30, 2015, the Company reported a net
loss of $14.9 million on $72.8 million of revenues compared to net
income of $10.4 million on $117.8 million of revenues for the same
period a year ago.

As of June 30, 2015, the Company had $91.1 million in total assets,
$114.8 million in total liabilities and a $23.7 million total
stockholders' deficit.

Cash and cash equivalents were $3.3 million at June 30, 2015, of
which $2.2 million was held in the Company's North American
entities and $1.1 million was held in the Company's Indian
subsidiary.  The Company's current ratio at June 30, 2015, was 0.41
compared to a current ratio of 0.29 at Dec. 31, 2014.  The Company
expects that its future available capital resources will consist
primarily of cash generated from operations, remaining cash
balances, EB-5 program borrowings, amounts available for borrowing,
if any, under the Company's senior debt facilities and our
subordinated debt facilities, and any additional funds raised
through sales of equity.

A full-text copy of the Form 10-Q is available for free at:

                        http://is.gd/w6EpsX

                           About Aemetis

Cupertino, Calif.-based Aemetis, Inc., is an international
renewable fuels and specialty chemical company focused on the
production of advanced fuels and chemicals and the acquisition,
development and commercialization of innovative technologies that
replace traditional petroleum-based products and convert first-
generation ethanol and biodiesel plants into advanced
biorefineries.


ALEXZA PHARMACEUTICALS: Incurs $12.4 Million Net Loss in Q2
-----------------------------------------------------------
Alexza Pharmaceuticals, Inc. filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing
a net loss of $12.4 million on $1.8 million of total revenue for
the three months ended June 30, 2015, compared to a net loss of
$5.9 million on $1.5 million of total revenue for the same period
in 2014.

For the six months ended June 30, 2015, the Company reported a net
loss of $12.8 million on $2.5 million of total revenue compared to
a net loss of $16.7 million on $3.6 million of total revenue for
the same period during the prior year.

As of June 30, 2015, the Company had $32.6 million in total assets,
$96.5 million in total liabilities and a stockholders' deficit of
$63.9 million.

"We continue to see the incremental growth in the ADASUVE global
launch.  ADASUVE is now available in 18 countries and we see
continued increases in the number of hospitals stocking and using
the product," said Thomas B. King, president and CEO of Alexza
Pharmaceuticals.  "Importantly, we believe the sales during the
ADASUVE launch do not reflect the clinical benefits ADASUVE can
convey to patients, and we remain confident in ADASUVE's long-term
commercial prospects.  Feedback from physicians and patients
corroborate the positive clinical profile we observed with ADASUVE
during its clinical development."

A full-text copy of the Form 10-Q is available for free at:

                      http://is.gd/BCdSYm

                          About Alexza

Mountain View, California-based Alexza Pharmaceuticals, Inc., was
incorporated in the state of Delaware on Dec. 19, 2000, as FaxMed,
Inc.  In June 2001, the Company changed its name to Alexza
Corporation and in December 2001 became Alexza Molecular Delivery
Corporation.  In July 2005, the Company changed its name to Alexza
Pharmaceuticals, Inc.

The Company is a pharmaceutical development company focused on the
research, development, and commercialization of novel proprietary
products for the acute treatment of central nervous system
conditions.

Alexza Pharmaceuticals reported a net loss of $36.7 million in 2014
compared to a net loss of $39.6 million in 2013.

Ernst & Young LLP, in Redwood City, California, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2014, citing that the Company has recurring
losses from operations and has a net capital deficiency that raise
substantial doubt about its ability to continue as a going concern.


ALLIED NEVADA: Seeks to Disband Equity Committee
------------------------------------------------
Bill Rochelle, a bankruptcy columnist for Bloomberg News, reported
that Allied Nevada Gold Corp. will ask a bankruptcy judge at an
Aug. 20 hearing to disband the official committee of equity
security holders, saying the shareholders "relentlessly" pursued
"scorched-earth litigation" by continually opposing routine
motions.

According to the report, the Debtors assert that the equity
committee has become a financial drain, with current and former
professionals seeking more than $850,000 in combined fees.

                        About Allied Nevada

Allied Nevada Gold Corp. (OTCMKTS: ANVGQ), a Delaware corporation,
is a U.S.-based gold and silver producer engaged in mining,
developing and exploring properties in the State of Nevada.  ANV
was spun off from Vista Gold Corp. in 2006 and began operations in
May 2007.  Nevada-based mining properties acquired from Vista
include the Hycroft Mine, an open-pit heap leach operation located
54 miles west of Winnemucca, Nevada.  ANV controls 75 exploration
properties throughout Nevada as of Dec. 31, 2014.

On March 10, 2015, ANV and 13 affiliated debtors each filed a
voluntary petition for relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 15-10503).  The
cases
are assigned to Judge Mary F. Walrath.

The Debtors have tapped Blank Rome LLP and Akin Gump Strauss Hauer
& Feld LLP as attorneys; FTI Consulting Inc. as financial advisor;
Moelis & Company as financial advisor; and Prime Clerk LLC as
claims and noticing agent.

ANV disclosed $941 million in total assets and $664 million in
total debt as of Dec. 31, 2014.

The U.S. Trustee appointed three creditors of the company to serve
on the official committee of unsecured creditors. The Committee
retained Arent Fox LLP as co-counsel, and Polsinelli PC as
conflicts counsel.  It hired Zolfo Cooper, LLC as bankruptcy
consultant and financial advisors, and Upshot Services LLC as
information agent.

The U.S. Trustee also named an Official Committee of Equity
Security Holders.  The Equity Committee is represented by Cole
Schotz P.C.'s Patrick J. Reilley, Esq., and Nicolas J. Brannick,
Esq.; and LeClairRyan's Janice B. Grubin, Esq., Gregory J.
Mascitti, Esq., Richard A. McGuirk, Esq., and Michael J.
Crosnicker, Esq.  The Equity Committee has hired Navigant
Consulting, Inc. as financial advisor; and Runge, Inc. dba
RungePincockMinarco as technical mining expert.

                       *     *     *

Allied Nevada Gold Corp., et al.'s joint plan of reorganization
incorporates the terms of the prepetition plan support agreement
reached by the Debtors with holders of at least 67% of the
aggregate outstanding principal amount of the Notes and 100% of
the
Holders of Secured ABL Claims and Secured Swap Claims.

Pursuant to the plan support agreement, each Holder of an Allowed
Secured ABL Claim will receive (i) its Pro Rata share of the
Secured ABL/Swap Cash Payments not made prior to the Effective
Date
and (ii) an amount of New First Lien Term Loans in an aggregate
principal amount equal to (A) the amount of allowed claims
pursuant
to Section 2.7(b) of the Plan minus (B) the amount paid in cash in
respect of the Secured ABL Claims pursuant to clause (i) of
Section
2.7(c) of the Plan.  In addition, for the avoidance of doubt, any
unpaid amounts owed to the holders of Secured ABL Claims pursuant
to Section 11 of the DIP Facility Order will be due and payable in
cash on the Effective Date.

A full-text copy of the Disclosure Statement dated April 24, 2015,
is available at http://bankrupt.com/misc/ALLIEDds0424.pdf   

A hearing will be held before Judge Walrath on August 20, 2015, at
11:30 a.m. (Prevailing Eastern Time), to consider approval of the
disclosure statement explaining the Plan.


ALLISON TRANSMISSION: Fitch Hikes Issuer Default Ratings to 'BB'
----------------------------------------------------------------
Fitch Ratings has upgraded the Issuer Default Ratings (IDRs) for
Allison Transmission Holdings, Inc. (ALSN) and its Allison
Transmission, Inc. (ATI) subsidiary to 'BB' from 'BB-'. In
addition, Fitch has upgraded the ratings on ATI's secured term
loans and secured revolving credit facility to 'BB+' from 'BB' and
assigned a Recovery Rating of 'RR1'. A full list of the rating
actions follows at the end of this release.

The ratings apply to $2.4 billion in secured term loans and a $465
million secured revolving credit facility. The Rating Outlooks for
ALSN and ATI are Stable.

KEY RATING DRIVERS

The upgrade of the ratings of ALSN and ATI is driven by the
improvement in the company's credit profile as it has steadily
reduced debt over the past several years while producing high
margins and strong free cash flow (FCF). The company continues to
lead the global market for fully automatic transmissions for
commercial vehicles, industrial machinery and military equipment.
ALSN has a very strong market position in North America, with 95%
of all school buses and nearly three-quarters of medium-duty
commercial trucks manufactured with the company's transmissions in
2014. In addition, over half of the Class 8 straight trucks and
nearly half of the Class A motorhomes sold in North America in 2014
were manufactured with the company's transmissions, and unlike most
Tier 1 suppliers, ALSN's brand name commands a price premium from
end users. Fitch expects the market for on-highway automatic
transmissions to continue growing in North America as operators
seek to improve fuel economy and as they look to grow the pool of
available drivers. Automatic transmissions help in this regard as
they do not require the skills needed to shift a manual
transmission.

ALSN's market position outside North America is significantly
smaller, as commercial vehicles in most global markets continue to
be produced with manual transmissions. Nonetheless, global
acceptance of fully automatic transmissions is growing,
particularly for certain vocations, such as buses and emergency
vehicles. This has been particularly true in emerging markets like
China and India, where ALSN is well positioned for future growth
opportunities. Over time, Fitch expects developing markets to
follow the lead of North America in embracing the benefits of
automatic transmissions as well.

Fitch's concerns continue to include the heavy cyclicality of the
global commercial vehicle and industrial equipment markets,
volatile raw material costs, the lack of global diversification in
ALSN's current business, moderately high leverage and a
concentrated debt maturity schedule. However, credit facility
amendments over the past three years have shifted nearly 90% of
ALSN's term loan maturity obligations to 2019, removing the
company's near-term refinancing risk, and the company's strong
profitability and FCF generating capability provide it with
meaningful financial flexibility to weather economic cycles. It is
also notable that ALSN's transmissions are currently used primarily
in the vocational truck market, which tends to be less cyclical
than the manual transmission-dominated Class 8 linehaul market.
Nevertheless, a broad-based global downturn in commercial vehicle
and industrial equipment production would likely pressure ASLN's
profitability and FCF.

Although ALSN's leverage is somewhat high for the rating category,
the company has consistently used FCF over the past several years
to reduce debt, including a $255 million decline in the 12 months
ended June 30, 2015. However, Fitch does not expect further debt
reduction to be a significant priority going forward as the
company's net leverage has declined to slightly below its targeted
range (net debt/adjusted EBITDA, as calculated by the company) of
3x to 3.5x. A strong liquidity position, modest pension
obligations, and manageable near-term debt service requirements are
other credit positives. In April 2015, ATI increased its term loan
B-3 by $470 million and used the proceeds to fully redeem its $471
million in 7.125% senior unsecured notes due 2019. Following the
redemption, all of the company's remaining debt is comprised of
secured term loans.

ALSN's credit profile is characterized by relatively high margins,
strong FCF and moderate leverage. Fitch-calculated leverage
(debt/Fitch-calculated EBITDA) at June 30, 2015, was 3.2x, with
$2.4 billion in debt and last 12 months (LTM) Fitch-calculated
EBITDA of $762 million. The Fitch-calculated EBITDA margin, at
36.1%, remained very strong for a capital goods manufacturer and
was up from 34.5% in the LTM ended June 30, 2014. However, Fitch
expects leverage may trend up slightly to the mid-3x range by
year-end of 2015 as EBITDA declines on lower sales volumes. Funds
flow from operations (FFO) adjusted leverage was 3.5x at June 30,
2015, down from 4x at June 30, 2014.

With consistently strong FCF and all of its debt in the form of
term loans, ALSN has the financial flexibility to reduce leverage
further in the intermediate term if it chooses to do so, although,
as noted earlier, the company's net leverage has declined slightly
below its targeted range. As such, Fitch expects the company will
prioritize cash returns to shareholders over further discretionary
debt reduction. That being said, the company's strong liquidity
position at June 30, 2015 was more than sufficient to meet its
near-term cash obligations and included $217 million in cash and
cash equivalents, augmented by $456 million in availability on its
$465 million secured revolving credit facility (after accounting
for $9.2 million in letters of credit).

Over the past two years, Carlyle and Onex fully exited their
collective equity stake in ALSN. Although Fitch did not previously
view the concentrated ownership structure as a significant credit
risk, it is nonetheless a mild credit positive that the company's
ownership base has become more diversified. However, the company
has recently begun to focus more heavily on returning cash to
shareholders through dividends and share repurchases now that its
shareholder composition is less concentrated and as it has reached
its net leverage target range of 3.0x to 3.5x. The company
currently has board authorization to repurchase up to $500 million
in shares, which it plans to complete by year-end 2016. Through
July 28, 2015, the company had repurchased $208 million in shares
in 2015.

Although ALSN's shareholder composition is now less concentrated,
ValueAct Capital has accumulated an equity stake in the company of
nearly 11%, making it ALSN's largest shareholder. In December 2014,
ALSN and ValueAct entered into a cooperation agreement pursuant to
which the company gave ValueAct the option of having their
representative join ALSN's Board of Directors, and in return,
ValueAct agreed to several stipulations regarding its trading in
the company's stock and limiting its ability to influence the
company's corporate governance. ValueAct's representative joined
ALSN's Board of Directors in May 2015. Fitch views the cooperation
agreement favorably and does not believe ValueAct's ownership stake
or Board representation poses a meaningful risk to creditors.

Fitch expects FCF to remain solid over the intermediate term and
FCF margins to remain strong by industry standards. LTM FCF was
$390 million at June 30, 2015, leading to a strong 18.5% FCF
margin. FFO was $579 million in the LTM period, with working
capital using a modest $31 million in cash. LTM capital spending
was $56 million, equal to only 2.7% of revenue. The company has
guided to full-year 2015 capital spending in the range $60 million
to $70 million, and with no significant plant construction activity
expected over the intermediate term, capital spending needs are
likely to remain relatively low over the next several years. ALSN
instituted a common stock dividend in 2012 and spent $102 million
on dividends in the LTM period ended June 30, 2015, which is
included in Fitch's FCF calculation.

ALSN's pension obligations are modest, with an overfunded status of
$1.8 million as of year-end 2014. The company's salaried pension
plan was closed to new entrants in 2007, and its hourly plan was
closed to new entrants in 2008. Benefits for hourly employees who
retired prior to Oct. 2, 2011, are covered under General Motors
Company's (GM) hourly plan. Fitch does not view ALSN's pension
obligations as a meaningful credit risk.

The secured revolver and term loans that comprise ATI's credit
facility are rated at 'BB+/ RR1', one notch above ATI's IDR, due to
their collateral coverage, which includes virtually all of ATI's
assets. Fitch notes that property, plant, and equipment and
intangible assets (including intellectual property) comprised $1.9
billion of the $4.7 billion in assets on ALSN's consolidated
balance sheet at June 30, 2015. In April and May 2015, ATI fully
redeemed its senior unsecured notes with proceeds from its upsized
term loan B-3.

KEY ASSUMPTIONS

-- Overall demand remains mixed in 2015, with continued weakness
    in the global off-highway and defense end markets, flat to
    slightly better demand in the on-highway market outside the
    U.S. and relatively strong demand in the North American on-
    highway market;

-- Global demand strengthens modestly after 2015;

-- ALSN continues to make progress in penetrating the global on-
    highway markets, especially in emerging markets;

-- Margins are forecast to be relatively steady through the
    forecast period, with EBITDA margins in the mid-30% range;

-- Capital spending equals about 3.5% of annual revenue for the
    next several years;

-- The company produces over $300 million in free cash flow
    annually, equating to free cash flow margins in the 15% to 17%

    range;
-- The company completes its current $500 million share
    repurchase program in 2016 and continues to use share
    repurchases to regulate its cash position going forward.

RATING SENSITIVITIES

Positive: With the company having achieved its net leverage target,
Fitch does not expect to upgrade the ratings of ALSN or ATI in the
intermediate term. However, future developments that may,
individually or collectively, lead to a positive rating action
include:

-- A decline in Fitch-calculated EBITDA leverage to below 3.0x;
-- An increase in the global diversification of its revenue base;
-- Maintaining EBITDA and FCF margins at or above current levels;
-- Continued positive FCF generation in a weakened demand
    environment.

Negative: Future developments that may, individually or
collectively, lead to a negative rating action include:

-- A sustained significant decline in EBITDA margins or an
    extended period of negative FCF;
-- A competitive entry into the market that results in a
    significant market share loss;
-- An increase in leverage to above 4.0x for a prolonged period;
-- A merger or acquisition that results in higher leverage or
    lower margins over an extended period.

Fitch has upgraded the ratings of ALSN and ATI as follows:

ALSN

-- IDR to 'BB' from 'BB-'.

ATI

-- IDR to 'BB' from 'BB-';
-- Senior secured revolving credit facility to 'BB+/RR1' from
    'BB';
-- Senior secured term loan B-2 to 'BB+/RR1' from 'BB';
-- Senior secured term loan B-3 to 'BB+/RR1' from 'BB'.

The Rating Outlook for both ALSN and ATI is Stable.



ALPHA NATURAL: Has Interim Nod to Obtain Financing From Citigroup
-----------------------------------------------------------------
Ashley Burgess, C. Thomas Ebel, William Gray, John Smith, and Roy
Terry at Sands Anderson PC, writing for Jdsupra.com, report that
the Bankruptcy Court granted Alpha Natural Resources, Inc., interim
approval to obtain post-petition financing from Citigroup Global
Markets, Inc., despite opposition from a group of unsecured
noteholders.

Citigroup Global will replace the current lender General Electric
Capital Credit, Jdsupra.com says.

The report states that the next hearings in the bankruptcy case are
set for Sept. 1, 2015.  The report adds that prior to that date,
the creditors' committee will likely be appointed by the U.S.
Trustee.

According to Jdsupra.com, a business plan is being prepared which
will likely include a future downsizing of coal operations and
diversification into natural gas.

Jdsupra.com relates that the Bankruptcy Court also approved during
the first-day hearings the Company's motion to: (i) pay out an
aggregate of $44.5 million toward prepetition obligations owed to
essential suppliers; (ii) provide assurance to vendors that they
will be paid for the provision of post-petition goods and services
as a Chapter 11 administrative expense; (iii) pay goods sold in the
ordinary course of business within 20 days prior to the bankruptcy
filing as an administrative expense.

Seekingalpha.com reports that the low bond prices and a stock price
of $.035 indicate investors are expecting little recovery from the
Company's Chapter 11 filing.  According to the report, the assets
of $10.1 billion will be drastically written down and mine clean-up
costs will effectively increase the reported $7.1 billion
liability.  The report says that there seems to be no sense of
urgency for the Company to exit Ch 11 because the coal industry is
in terrible condition.

The Company owes the state of Wyoming $411 million in mine
reclamation costs, The Associated Press relates.  The state's top
legal adviser is trying to determine where Wyoming sits at the
table as the bankruptcy process proceeds, the report says, citing
Department of Environmental Quality spokesperson Keith Guille.

Benjamin Storrow at Casper Star-Tribune recalls that state
regulators gave the Company 90 days in May 2015 to pay the debt,
after the Company a financial test which would have qualified the
company for a program called self-bonding that allows mining firms
to use their assets as collateral on their cleanup costs.

                      About Alpha Natural

Alpha Natural -- http://www.alphanr.com-- is a coal supplier,  
ranked second largest among publicly traded U.S. coal producers as
measured by 2014 consolidated revenues of $4.3 billion.  

Alpha Natural Resources, Inc. (Bankr. E.D. Va. Case No. 15-33896)
and its affiliates filed separate Chapter 11 bankruptcy petitions
on Aug. 3, 2015, listing $9.9 billion in total assets as of June
30, 2015, and $7.3 billion in total liabilities as of June 30,
2015.  The petition was signed by Richard H. Verheij, executive
vice president, general counsel and corporate secretary.

Judge Kevin R. Huennekens presides over the case.

David G. Heiman, Esq., Carl E. Black, Esq., and Thomas A. Wilson,
Esq., at Jones Day serve as the Debtors' general counsel.

Tyler P. Brown, Esq., J.R. Smith, Esq., Henry P. (Toby) Long, III,
Esq., and Justin F. Paget, Esq., serve as the Debtors' local
counsel.  Rothschild Group is the Debtors' financial advisor.
Alvarez & Marshal Holdings, LLC, is the Debtors' investment banker.
Kurtzman Carson Consultants, LLC, is the Debtors' claims and
noticing agent.

                             *    *    *

As of Dec. 31, 2014, the Company operated 60 mines and 22 coal
preparation plants in Northern and Central Appalachia and the
Powder River Basin, with approximately 8,900 employees.

Alpha Natural reported a net loss of $874.9 million in 2014, a net
loss of $1.1 billion in 2013 and a net loss of $2.4 billion in
2012.

                             *    *    *

As reported by the TCR on June 4, 2015, Standard & Poor's Ratings
Services said it lowered its corporate credit rating on Alpha
Natural Resources Inc. to 'CCC+' from 'B'.

The TCR reported on April 8, 2015, that Moody Investor's Service
downgraded the corporate family rating of Alpha Natural Resources,
Inc. to Caa3 from Caa1 and the probability default rating to
Caa3-PD/LD from Caa1-PD.


AMERICAN BANCORPORATION: Carl Marks Acted as Advisor on Sale
------------------------------------------------------------
Carl Marks Securities LLC on July 30 disclosed that it acted as
investment banker and exclusive financial advisor to American
Bancorporation in the sale of substantially all of its assets
pursuant to Sec. 363 of the U.S. Bankruptcy Code.  The sale of the
assets of the Minnesota-based bank holding company, which closed on
June 18, 2015, generated net proceeds of approximately $24
million.

Engaged by the Board of Directors, Carl Marks led the transaction
for American Bancorporation.  After an initial marketing period
that involved a substantial number of parties, Carl Marks helped
structure a unique stalking horse agreement in which Deerwood Bank
would purchase either the bank subsidiary in a stand-alone
transaction, or the bank and its wholly-owned mortgage subsidiary
combined, at the discretion of American Bancorporation.  This
unique and flexible structure allowed for a highly competitive
auction in which the bank and the mortgage subsidiary were
ultimately agreed to be sold to two separate buyers, Deerwood Bank
and OSP, LLC.

"We are very pleased to have brought the sale of American
Bancorporation to a successful conclusion, leveraging our deep
experience in the community banking sector to help guide the Board
through a challenging process," said Evan Tomaskovic, CEO of Carl
Marks Securities.  "We expect to see a significant surge in mergers
and acquisitions in the community banking sector over the next 12
months," added Mr. Tomaskovic.

Legal counsel was provided by Lindquist & Vennum LLP, led by
partners George Singer and Scott Coleman.

                   About Carl Marks Securities

Carl Marks Securities LLC -- http://www.carlmarksadvisors.com-- is
the broker-dealer affiliate of Carl Marks Advisor Group LLC.  It
provides financial advisory services related to private placement
of debt and equity capital.  Serving middle market companies, it
provides a broad range of capital market alternatives as they seek
financing for growth, mergers or acquisitions, restructurings or
other purposes.  Carl Marks Securities LLC is a member FINRA and
SIPC.

                   About American Bancorporation

Alesco Preferred Funding XV, Ltd., and two related entities filed
an involuntary Chapter 11 bankruptcy petition for St. Paul,
Minnesota-based American Bancorporation (Bankr. D. Minn. Case No.
14-31882) on May 1, 2014.  The involuntary petition filed in St.
Paul Minnesota indicates that the three alleged creditors are owed
in excess of $48 million:

     Creditor                                   Amount of Claim
     --------                                   ---------------
Alesco Preferred Funding XV, Ltd.                 $27,374,356
Alesco Preferred Funding XVI, Ltd.                $13,728,562
Alesco Preferred Funding II, Ltd.                  $7,000,000
                                                plus interest

The alleged creditors are represented by Jeffrey Klobucar, Esq., at
Bassford Remele, PA.

Judge Katherine A. Constantine handles the case.  She has entered
an order for relief, officially placing American Bancorporation in
Chapter 11.

Judge Kathleen H. Sanberg was originally assigned to the case but
she disqualified herself in the case, according to her May 1, 2014
order of recusal.


ANACOR PHARMACEUTICALS: Reports 2nd Qtr. 2015 Financial Results
---------------------------------------------------------------
Anacor Pharmaceuticals, Inc., reported a net loss of $13.2 million
on $21.3 million of total revenues for the three months ended June
30, 2015, compared to a net loss of $24.5 million on $2.9 million
of total revenues for the same period during the prior year.

For the six months ended June 30, 2015, the Company reported a net
loss of $26.1 million on $36.6 million of total revenues compared
to a net loss of $45.7 million on $7.1 million of total revenues
for the same period a year ago.

Cash, cash equivalents and investments totaled $176.9 million at
June 30, 2015, compared to $191.6 million at Dec. 31, 2014.
Balances at June 30, 2015, and Dec. 31, 2014 included cash and cash
equivalents of $7.5 million and $16 million, short-term and
long-term investments of $167.2 million and $171.9 million and
restricted investments of $2.2 million and $3.7 million,
respectively.

"2015 continues to be a very productive year for Anacor.  We
recently announced that crisaborole, our novel non-steroidal
topical anti-inflammatory phosphodiesterase-4 (PDE-4) inhibitor in
development for the potential treatment of mild-to-moderate atopic
dermatitis in children and adults, achieved statistically
significant results on all primary and secondary endpoints in two
Phase 3 pivotal studies and demonstrated a safety profile
consistent with previous studies.  If approved, we believe
crisaborole could offer an important treatment option for the many
patients living with this serious skin disease, as well as the
physicians who treat them," said Paul L. Berns, chairman and chief
executive officer of Anacor.  "In addition, we are pleased with the
recently announced amendment to the Sandoz Agreement.  We believe
the increased investment in KERYDIN commercial activities will help
increase brand awareness among the patients suffering from
onychomycosis who are most likely to use KERYDIN, and motivate them
to seek treatment from their physicians."

A full-text copy of the press release is available at:

                        http://is.gd/U5p5MY

                    About Anacor Pharmaceuticals

Palo Alto, Calif.-based Anacor Pharmaceuticals (NASDAQ: ANAC) is a
biopharmaceutical company focused on discovering, developing and
commercializing novel small-molecule therapeutics derived from its
boron chemistry platform.  Anacor has discovered eight compounds
that are currently in development.  Its two lead product
candidates are topically administered dermatologic compounds -
tavaborole, an antifungal for the treatment of onychomycosis, and
AN2728, an anti-inflammatory PDE-4 inhibitor for the treatment of
atopic dermatitis and psoriasis.

Anacor reported a net loss of $87.1 million on $20.7 million of
total revenues for the year ended Dec. 31, 2014, compared with net
income of $84.8 million on $17.2 million of total revenues for the
year ended Dec. 31, 2013.

As of March 31, 2015, the Company had $214.88 million in total
assets, $137.34 million in total liabilities, $4.95 million in
redeemable common stock and $72.59 million in total stockholders'
equity.


APPLIED MINERALS: Incurs $2.7 Million Net Loss in Second Quarter
----------------------------------------------------------------
Applied Minerals, Inc. filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing a net loss
of $2.7 million on $65,848 of revenues for the three months ended
June 30, 2015, compared to a net loss of $3 million on $47,993 of
revenues for the same period in 2014.

For the six months ended June 30, 2015, the Company reported a net
loss of $6.9 million on $228,595 of revenues compared to a net loss
of $3.4 million on $59,007 of revenues for the same period during
the prior year.

As of June 30, 2015, the Company had $12.6 million in total assets,
$25.9 million in total liabilities and a $13.2 million total
stockholders' deficit.

A full-text copy of the Form 10-Q is available for free at:

                       http://is.gd/q5W0PU

                      About Applied Minerals

New York City-based Applied Minerals, Inc. (OTC BB: AMNL) is a
leading global producer of halloysite clay used in the development
of advanced polymer, catalytic, environmental remediation, and
controlled release applications.  The Company operates the Dragon
Mine located in Juab County, Utah, the only commercial source of
halloysite clay in the western hemisphere.  Halloysite is an
aluminosilicate clay that forms naturally occurring nanotubes.

Applied Minerals reported a net loss of $10.3 million in 2014, a
net loss of $13.06 million in 2013 and a net loss of $9.73 million
in 2012.


ARCH COAL: Dispute with Senior Lenders Puts Debt Plan at Risk
-------------------------------------------------------------
Jodi Xu Klein and Laura J. Keller, writing for Bloomberg News,
reported that Arch Coal Inc. is caught in a dispute with senior
lenders that's thwarting its plan to cut debt costs and avoid the
fate of four industry peers that have filed for bankruptcy
protection.

According to the report, a group of investors that holds the
company’s $1.9 billion term loan is seeking to block a proposed
debt swap, which would allow Arch Coal to replace its credit line
with one that has less restrictive terms.  The miner's cash and
available credit is declining toward the $550 million minimum
mandated by its loan covenants, the Bloomberg report noted.

                          About Arch Coal

Arch Coal, Inc.'s primary business is the production of thermal
and
metallurgical coal from surface and underground mines located
throughout the United States, for sale to utility, industrial and
steel producers both in the United States and around the world.
The
Company currently operates mining complexes in West Virginia,
Maryland, Virginia, Illinois, Wyoming and Colorado.

Arch Coal reported a net loss of $558.3 million in 2014, a net
loss
of $641.8 million in 2013 and a net loss of $683.7 million in
2012.

As of March 31, 2015, Arch Coal had $8.3 billion in total assets,
$6.7 billion in total liabilities and $1.5 billion in total
stockholders' equity.

                            *     *     *

The Troubled Company Reporter, on July 8, 2015, reported that
Fitch Ratings has downgraded the Issuer Default Rating of Arch
Coal, Inc. to 'C' from 'CCC'.  The downgrade follows Arch Coal's
announcements of exchange offers which Fitch considers Distressed
Debt Exchanges in accordance with Fitch's Distressed Debt Exchange
criteria.

The TCR, on May 6, 2015, reported that Moody's Investors Service
downgraded the corporate family rating of Arch Coal, Inc to Caa3
from Caa1 and the probability default rating to Caa3-PD from
Caa1-PD.  The downgrade follows the continued stress on the coal
sector, and the resulting deterioration in the company's credit
metrics.  At the same time, Moody's downgraded the ratings on the
senior secured term loan and bank revolving facility to Caa1 from
B2, the second lien notes to Caa3 from Caa1, and all unsecured
notes to Ca, from Caa2.  Moody's also affirmed the Speculative
Grade Liquidity rating of SGL-3.  The outlook is negative.

As reported by the TCR on July 9, 2015, Standard & Poor's Ratings
Services said it lowered its corporate credit rating on St.
Louis-based Arch Coal Inc. to 'CC' from 'CCC+'.  Standard & Poor's
Ratings Services said it lowered its corporate credit rating on
St.
Louis-based Arch Coal Inc. to 'CC' from 'CCC+'.  The rating action
reflects Arch Coal's July 3, 2015, announcement of a private debt
exchange offer for its senior unsecured debt.


ARICENT TECHNOLOGIES: Moody's Retains B2 CFR on $180MM Acquisition
------------------------------------------------------------------
Moody's Investors Service said that there is no impact on Aricent
Technologies' B2 corporate family rating ("CFR"), B1 (LGD3) first
lien term loan rating or Caa1 (LGD5) second lien term loan rating,
following the announcement of a proposed approximate $180 million
acquisition by Aricent of an undisclosed semiconductor design &
embedded software company ("Acquisition").


ASCENT RESOURCES: Moody's Lowers CFR to 'Caa2', Outlook Negative
----------------------------------------------------------------
Moody's Investors Service downgraded Ascent Resources -- Marcellus,
LLC's (ARM) Corporate Family Rating (CFR) to Caa2 from B2,
Probability of Default Rating (PDR) to Caa2-PD from B2-PD, Senior
Secured First Lien rating to Caa1 from Ba3 and Senior Secured
Second Lien rating to Caa3 from Caa1.  Moody's also lowered the
Speculative Grade Liquidity Rating to SGL-4 from SGL-3 to
underscore weak liquidity.  The rating outlook is negative.

"The downgrade reflects our view that ARM has an unsustainable
capital structure and that it will struggle with weak liquidity and
limited cash flow generation in a low commodity price environment,"
said John Thieroff, Moody's VP-Senior Analyst. "While we anticipate
the company will be able to fully access its currently restricted
cash balances through an equity infusion by the company's sponsors,
the absence of additional external sources of liquidity and the
expectation of persistent low oil and natural gas prices call into
question ARM's ability to cover its interest expense or fund
capital spending in the second half of 2016."

Downgraded:

  Corporate Family Rating, Downgraded to Caa2 from B2

  Probability of Default Rating, Downgraded to Caa2-PD from B2-PD

  Senior Secured First Lien Bank Credit Facility, Downgraded to
   Caa1(LGD3) from Ba3(LGD2)

  Senior Secured Second Lien Bank Credit Facility, Downgraded to
   Caa3(LGD5) from Caa1(LGD5)

  Speculative Grade Liquidity Rating, Lowered to SGL-4 from SGL-3

  Outlook changed to Negative from Stable

RATINGS RATIONALE

The Caa2 CFR reflects ARM's weak liquidity, poor asset coverage,
high leverage, and Moody's view that the company will have
difficulty funding its spending program through 2016; production
growth from projected spending is necessary to generate sustaining
cash flow over the longer term.  The need to reduce to a one-rig
drilling program because of a sharp drop in commodity prices since
late 2014 has had a dramatic effect on the company's production and
growth expectations.  Compounding the effect of lower drilling
activity is the company's plan to move to an eight well-per-pad
drilling program, significantly increasing the time needed to bring
new production online.  As a result, Moody's now anticipates 2015
and 2016 aggregate production to be only one-third of what Moody's
expected when the ratings were assigned in July 2014, leading to
very weak cash flow generation in Moody's view.  Based on Moody's
commodity price assumptions, the company will not generate
sufficient EBITDAX to cover its interest expense through 2016.  The
Caa2 rating incorporates the benefits of ARM's natural gas hedges
that cover about 70% of expected gas production for the remainder
of 2015 at favorable prices.

ARM's weak liquidity is reflected by the SGL-4 rating.  Even when
incorporating full access to restricted cash balances of $196
million as of June 30, 2015 we anticipate that ARM's internally
generated cash flow and available sources of liquidity will not
cover interest expense and capital spending through 2016.  Because
ARM's secured net debt to EBITDAX exceeds 4x, the company's private
equity sponsors (The Energy & Minerals Group and First Reserve;
both unrated) are required to inject one dollar of equity into ARM
for every three dollars withdrawn as required by the first lien
term loan.  As of June 30, 2015, ARM's parent had received $30
million of the $65 million necessary to unlock the entire amount.
The company has no revolving credit facility.  Cash on hand was $18
million at June 30, 2015.

The Caa1 rating on ARM's $750 million first-lien term loan is one
notch above the Caa2 CFR.  Moody's Loss Given Default Methodology
indicates that the notes could be rated two notches above the CFR
because of the significant amount of junior debt in the capital
structure.  However, due to what Moody's views as thin asset value
coverage of the first-lien term loan, Moody's believes a Caa1
rating is more appropriate.

The negative outlook reflects the high degree of uncertainty around
ARM's ability to shore up liquidity and the risk of further credit
deterioration.  Moody's will downgrade the CFR if the company is
unable to raise additional liquidity to fund operations in advance
of the second half of 2016.  An upgrade is unlikely in 2015.
However, if the company can show a stable to growing production
trend, EBITDAX to interest coverage above 1.5x, and adequate
liquidity, an upgrade could be considered.

The principal methodology used in these ratings was Global
Independent Exploration and Production Industry published in
December 2011.  Other methodologies used include Loss Given Default
for Speculative-Grade Non-Financial Companies in the U.S., Canada
and EMEA published in June 2009.

Ascent Resources - Marcellus, LLC is a privately-owned independent
E&P company headquartered in Oklahoma City, Oklahoma.  The
company's operations are concentrated in the southern Marcellus
Shale in northern West Virginia.



ASHER INVESTMENT: Court Dismisses Ch. 11 Case
---------------------------------------------
The United States Bankruptcy Court for the Central District of
California dismissed the Chapter 11 cases of Asher Investment
Properties, LLC, effective March 2, 2015 since it appears that no
further matters are required that the case remain open or that the
jurisdiction of the Court continue.

                    About Asher Investment

Asher Investment Properties, LLC, owner of a $10 million property
in Beverly Hills, California, filed a Chapter 11 bankruptcy
petition (Bankr. C.D. Cal. Case No. 14-21172) in Los Angeles, on
June 6, 2014.  Yossi Dina signed the petition as managing member.
Asher, a Single Asset Real Estate as defined in 11 U.S.C. Sec.
101(51B), disclosed $11.5 million in assets and $10.7 million in
liabilities.  Gershuni & Kate, ALC, serves as the Debtor's
counsel.
Hon. Barry Russell presides over the case.


ATLANTIC & PACIFIC: Faces Objections to Store Sales and Closings
----------------------------------------------------------------
Joseph Checkler, writing for The Wall Street Journal, reported that
The Great Atlantic & Pacific Tea Co. is facing opposition to its
plan to quickly sell or close nearly half of its stores in
bankruptcy court, including from landlords and the Pension Benefit
Guaranty Corp.

According to the Journal, in an August 6 filing with U.S.
Bankruptcy Court in White Plains, N.Y., PBGC, the pension insurer,
said the grocery chain should change its auction procedures to
"encourage assumption" of pension liabilities by a proposed buyer.
Pensions for 25,815 A&P workers under multi-employer plans are
currently underfunded by $302.5 million, according to the filing,
the Journal related.

                     About Atlantic & Pacific

Based in Montvale, New Jersey, The Great Atlantic & Pacific Tea
Company, Inc., and its affiliates are one of the nation's oldest
leading supermarket and food retailers, operating approximately
300
supermarkets, beer, wine, and liquor stores, combination food and
drug stores, and limited assortment food stores across six
Northeastern states.  The primary retail operations consist of
supermarkets operated under a variety of well known trade names,
or
"banners," including A&P, Waldbaum's, SuperFresh, Pathmark, Food
Basics, The Food Emporium, Best Cellars, and A&P Liquors.  The
Company employs approximately 28,500 employees, over 90% of whom
are members of one of twelve local unions whose members are
employed by the Debtors under the authority of 35 separate
collective bargaining agreements.

Then with 429 stores, A&P and its affiliates filed Chapter 11
petitions (Bankr. S.D.N.Y. Case No. 10-24549) on Dec. 12, 2010,
and
in 2012 emerged from Chapter 11 bankruptcy as a privately held
company with 320 supermarkets.

On July 19, 2015, with 300 stores, A&P and 20 affiliated debtors
each filed a Chapter 11 petition (Bankr. S.D.N.Y.) after reaching
deals for the going concern sales of 120 stores.  The Debtors are
seeking joint administration under Case No. 15-23007.

As of Feb. 28, 2015, the Debtors reported total assets of $1.6
billion and liabilities of $2.3 billion.

The Debtors tapped Weil, Gotshal & Manges LLP as counsel, Evercore
Group L.L.C., as investment banker, FTI Consulting, Inc., as
financial advisor, Hilco Real Estate, LLC, as real estate advisor,
and Prime Clerk LLC, as claims and noticing agent.


ATLANTIC & PACIFIC: Urstadt Biddle Buys Harrison Shopping Center
----------------------------------------------------------------
Urstadt Biddle Properties Inc. on Aug. 5 disclosed that it has
purchased The Harrison Shopping Center in Harrison, New York.

The Harrison Shopping Center is located on Halstead Avenue in the
affluent community of Harrison, New York (Westchester County).  The
25,000 square foot shopping center is anchored by an A&P Fresh
Supermarket which will most likely be replaced by a prominent
grocer, subject to bankruptcy court approval.  Other long-term
tenants in the shopping center include a bakery, a hair salon, a
florist, restaurants and AT&T.  The shopping center was built in
1957 by the selling family and has been a mainstay in downtown
Harrison for generations.

Willing Biddle, President of Urstadt Biddle Properties Inc. said,
"We are very pleased that we continue to acquire grocery-anchored
shopping centers in the metro-NY market in a challenging
acquisitions environment.  Harrison is an important commuter town
and we now own the best position in town, directly across from the
Metro-NY train station with express service to Manhattan."

James Aries, Director of Acquisitions at Urstadt Biddle Properties
Inc. adds, "Our long-standing relationship with the selling family
which began in a management role, enabled us to close on this
acquisition quickly and quietly which was critical to the selling
family.  Harrison is less than 10 miles from our home office in
Greenwich, CT and we look forward to making improvements to the
center which will largely be driven by the replacement grocer."

                      About Urstadt Biddle

Urstadt Biddle Properties Inc. is a self-administered equity real
estate investment trust, which owns or has equity interests in 74
properties containing approximately 5.2 million square feet of
space.  Listed on the New York Stock Exchange since 1969, it
provides investors with a means of participating in ownership of
income-producing properties.  It has paid 182 consecutive quarters
of uninterrupted dividends to its shareholders since its inception
and raised its dividends to its shareholders for the last 21
consecutive years.

                    About Atlantic & Pacific

Based in Montvale, New Jersey, The Great Atlantic & Pacific Tea
Company, Inc., and its affiliates are one of the nation's oldest
leading supermarket and food retailers, operating approximately 300
supermarkets, beer, wine, and liquor stores, combination food and
drug stores, and limited assortment food stores across six
Northeastern states.  The primary retail operations consist of
supermarkets operated under a variety of well known trade names, or
"banners," including A&P, Waldbaum's, SuperFresh, Pathmark, Food
Basics, The Food Emporium, Best Cellars, and A&P Liquors.  The
Company employs approximately 28,500 employees, over 90% of whom
are members of one of twelve local unions whose members are
employed by the Debtors under the authority of 35 separate
collective bargaining agreements.

Then with 429 stores, A&P and its affiliates filed Chapter 11
petitions (Bankr. S.D.N.Y. Case No. 10-24549) on Dec. 12, 2010, and
in 2012 emerged from Chapter 11 bankruptcy as a privately held
company with 320 supermarkets.

On July 19, 2015, with 300 stores, A&P and 20 affiliated debtors
each filed a Chapter 11 petition (Bankr. S.D.N.Y.) after reaching
deals for the going concern sales of 120 stores.  The Debtors are
seeking joint administration under Case No. 15-23007.

As of Feb. 28, 2015, the Debtors reported total assets of $1.6
billion and liabilities of $2.3 billion.

The Debtors tapped Weil, Gotshal & Manges LLP as counsel, Evercore
Group L.L.C., as investment banker, FTI Consulting, Inc., as
financial advisor, Hilco Real Estate, LLC, as real estate advisor,
and Prime Clerk LLC, as claims and noticing agent.


BAHA MAR: Can Appeal Rejection of Recognition of Ch.11 Proceedings
------------------------------------------------------------------
Baha Mar on Aug. 4 stated it is gratified that the Supreme Court of
The Bahamas has granted leave to appeal the Court's decision to
reject Baha Mar's application seeking the recognition of the U.S.
Chapter 11 proceedings in the Delaware Court.

                         About Baha Mar

Orlando, Florida-based Northshore Mainland Services Inc., Baha Mar
Enterprises Ltd., and their affiliates sought protection under
Chapter 11 of the Bankruptcy Code on June 29, 2015 (Bankr. D.Del.,
Case No. 15-11402).  Baha Mar owns, and is in the final stages of
developing, a 3.3 million square foot resort complex located in
Cable Beach, Nassau, The Bahamas.

The case is assigned to Judge Kevin J. Carey.

The Debtors are represented by Paul S. Aronzon, Esq., and Mark
Shinderman, Esq., at Milbank, Tweed, Hadley & McCloy LLP, in Los
Angeles, California; and Gerard Uzzi, Esq., Thomas J. Matz, Esq.,
and Steven Z. Szanzer, Esq., at Milbank, Tweed, Hadley & McCloy
LLP, in New York.  The Debtors' Delaware counselare Laura Davis
Jones, Esq., James E. O'Neill, Esq., Colin R. Robinson, Esq., and
Peter J. Keane, Esq., at Pachulski Stang Ziehl & Jones LLP, in
Wilmington, Delaware.  The Debtors' Bahamian counsel is Glinton
Sweeting O'Brien.  The Debtors' special litigation counsel is Kobre
& Kim LLP.  The Debtors' construction counsel is Glaser Weil Fink
Howard Avchen & Shapiro LLP.

The Debtors' investment banker and financial advisor is Moelis
Company LLC.  The Debtors' claims and noticing agent is Prime Clerk
LLC.


BAXANO SURGICAL: Court Amends Final DIP Order
---------------------------------------------
The U.S. Bankruptcy Court in Delaware issued an order modifying its
final order that approved a $425,000 financing to get Baxano
Surgical Inc. through bankruptcy.

The revised order authorizes the company to use cash collateral to
pay post-petition operating expenses and other administrative
expenses without regard to any budget.

The term "maturity date" is also replaced with the earlier of the
effective date of Baxano Surgical's Chapter 11 plan of
reorganization, and September 22, 2015, solely for purposes of the
company's continued use of cash collateral, according to the court
filing.

A copy of the revised order is available without charge at
http://is.gd/ggj4nm

                       About Baxano Surgical

Based in Raleigh, North Carolina, Baxano Surgical Inc. develops,
manufactures and markets minimally invasive medical products
designed to treat degenerative conditions of the spine affecting
the lumbar region.  As of March 31, 2013, over 13,500 fusion
procedures and 7,000 decompression procedures have been performed
globally using its products.

Baxano Surgical filed a Chapter 11 bankruptcy petition (Bankr. D.
Del. Case No. 14-12545) on Nov. 12, 2014.  The case is assigned to
Judge Christopher S. Sontchi.

The Debtor, in its amended schedules, disclosed $24,810,590 in
assets and $26,984,139 in liabilities as of the Chapter 11 filing.

The Debtor has tapped John D. Demmy, Esq., at Stevens & Lee, P.C.,
in Wilmington, Delaware, as bankruptcy counsel.  The Debtor is also
employing the law firm of Goodwin Proctor LLP as special counsel,
and the law firm of Hogans Lovell as special healthcare regulatory
counsel.  The Debtor is engaging Tamarack Associates to, among
other things, provide John L. Palmer as CRO.  Houlihan Lokey is
serving as the Debtor's investment banker.  Rust
Consulting Omni is the claims and noticing agent.

The Debtor filed with the Court a Chapter 11 liquidating plan
following the sale of all of its operating assets.

Following the Effective Date, a liquidation trustee will liquidate
the remaining accounts receivable, rights to return of deposits,
refunds of unearned insurance premiums and preference claims.  In
addition, assuming a law firm can be identified that is willing to
undertake an investigation of the viability of any Causes of Action
against current and former directors and officers, on terms
acceptable to the Liquidation Trustee, the investigation will be
undertaken.

The Official Committee of Unsecured Creditors selected Pillsbury
Winthrop Shaw Pittman LLP and Morris, Nichols, Arsht & Tunnell LLP
as co-counsel.  The Committee also tapped Urbanowicz Consulting,
LLC, as consultant.


BUILDERS FIRSTSOURCE: Posts $3.5 Million Net Income in Q2
---------------------------------------------------------
Builders Firstsource, Inc., filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing net income
of $3.5 million on $461.5 million of sales for the three months
ended June 30, 2015, compared to net income of $10.6 million on
$426.5 million of sales for the same period in 2014.

For the six months ended June 30, 2015, the Company reported a net
loss of $3.5 million on $832.5 million of sales compared to net
income of $7.2 million on $772.4 million of sales for the same
period during the prior year.

As of June 30, 2015, the Company had $662.4 million in total
assets, $614.2 million in total liabilities and $48.1 million in
total stockholders' equity.

A full-text copy of the Form 10-Q is available for free at:

                      http://is.gd/veIQuL

                    About Builders FirstSource

Headquartered in Dallas, Texas, Builders FirstSource --
http://www.bldr.com/-- is a supplier and manufacturer of
structural and related building products for residential new
construction.  The Company operates 56 distribution centers and 56
manufacturing facilities in nine states, principally in the
southern and eastern United States. Manufacturing facilities
include plants that manufacture roof and floor trusses, wall
panels, stairs, aluminum and vinyl windows, custom millwork and
pre-hung doors.  Builders FirstSource also distributes windows,
interior and exterior doors, dimensional lumber and lumber sheet
goods, millwork and other building products.

Builders Firstsource reported net income of $18.2 million on $1.60
billion of sales for the year ended Dec. 31, 2014, compared to a
net loss of $42.7 million on $1.48 billion of sales in 2013.

                           *     *     *

As reported by the TCR on May 15, 2013, Standard & Poor's Ratings
Services Inc. said it raised its corporate credit rating on
Dallas-based Builders FirstSource to 'B' from 'CCC'.  "The upgrade
acknowledges U.S.-based building materials manufacturer and
distributor Builders FirstSource's 'strong' liquidity based on the
company's proposed recapitalization," said Standard & Poor's credit
analyst James Fielding.

In the May 13, 2014, edition of the TCR, Moody's Investors Service
upgraded Builders FirstSource's Corporate Family Rating to 'B3'
from 'Caa1'.  The upgrade reflects Moody's expectation that BLDR's
operating performance will continue to benefit from improved
housing construction, repair and remodeling.


CAESARS ENTERTAINMENT: Examiner to Issue Findings Later This Year
-----------------------------------------------------------------
Maria Chutchian at Debtwire reports that Caesars Entertainment
Corporation is working with an independent examiner, who is charged
with reviewing the pre-bankruptcy asset transfers and is expected
to issue his complete findings later this year.

According to Debtwire, the Company is racing to put plan in place
before lawsuits trigger bankruptcy, and with litigation chugging
along and a debt restructuring proposal that has yet to bring in
the necessary support, the Company has to move quickly if it wants
to keep its precarious situation from spiraling completely out of
control.

Debtwire relates that the Company's bankrupt operating unit has
been negotiating with a small group of second-priority bondholders
to make a previously proposed debt restructuring deal more
attractive to other creditors.  The report states that as part of
the deal, the Company agreed to make substantial contributions to
the operating entity's estate that court documents indicate could
be worth around $2.5 billion.  The first-priority bondholders backs
that deal, according to the report.  In the event of a bankruptcy
filing by the Company, the negotiated mechanics of that
contribution would presumably need to be rethought, the report
says.

Debtwire states that the latest version of the proposal offers
creditors new secured debt in exchange for their support, and would
reduce the operating entity's debt by about $10 billion.

George Zack, writing for Bidnessetc.com reports that the Company's
stock traded higher by almost 10% during the trade on Wednesday
after the Company posted its second quarter earnings for the fiscal
year 2015, wherein the Company the Company announced earnings that
came out better than what the analysts had predicted on consensus.
Bidnessetc.com relates that adjusted earnings per share clocked in
at 10 cents, surpassing the analysts' expectations of a loss of
$0.92 by $1.20 per share, while revenues came in at $1.14 billion,
reflecting 46.7% decline from a year earlier.  

According to Bidnessetc.com, revenues also lagged behind consensus
estimate of $1.91 billion by $770 million.  

                   About Caesars Entertainment

Caesars Entertainment Corp., formerly Harrah's Entertainment Inc.,
is one of the world's largest casino companies.  Caesars casino
resorts operate under the Caesars, Bally's, Flamingo, Grand
Casinos, Hilton and Paris brand names.  The Company has its
corporate headquarters in Las Vegas.  Harrah's announced its
re-branding to Caesar's in mid-November 2010.

In January 2015, Caesars Entertainment and subsidiary Caesars
Entertainment Operating Company, Inc., announced that holders of
more than 60% of claims in respect of CEOC's 11.25% senior secured
notes due 2017, CEOC's 8.5% senior secured notes due 2020 and
CEOC's 9% senior secured notes due 2020 have signed the Amended
and Restated Restructuring Support and Forbearance Agreement,
dated
as of Dec. 31, 2014, among Caesars Entertainment, CEOC and the
Consenting Creditors.  As a result, The RSA became effective
pursuant to its terms as of Jan. 9, 2015.

Appaloosa Investment Limited, et al., owed $41 million on account
of 10% second lien notes in the company, filed an involuntary
Chapter 11 bankruptcy petition against CEOC (Bankr. D. Del. Case
No. 15-10047) on Jan. 12, 2015.  The bondholders are represented
by Robert S. Brady, Esq., at Young, Conaway, Stargatt & Taylor
LLP.

CEOC and 172 other affiliates -- operators of 38 gaming and resort
properties in 14 U.S. states and 5 countries -- filed Chapter 11
bankruptcy petitions (Bank. N.D. Ill.  Lead Case No. 15-01145) on
Jan. 15, 2015.  CEOC disclosed total assets of $12.3 billion and
total debt of $19.8 billion as of Sept. 30, 2014.

Delaware Bankruptcy Judge Kevin Gross entered a ruling that the
bankruptcy proceedings will proceed in the U.S. Bankruptcy Court
for the Northern District of Illinois.

Kirkland & Ellis serves as the Debtors' counsel.  AlixPartners is
the Debtors' restructuring advisors.  Prime Clerk LLC acts as the
Debtors' notice and claims agent.  Judge Benjamin Goldgar presides
over the cases.

The U.S. Trustee has appointed seven noteholders to serve in the
Official Committee of Second Priority Noteholders and nine members
to serve in the Official Unsecured Creditors' Committee.

The U.S. Trustee appointed Richard S. Davis as Chapter 11
examiner.

                         *     *     *

The Troubled Company Reporter, on April 27, 2015, reported that
Fitch Ratings has affirmed and withdrawn the Issuer Default
Ratings (IDR) and issue ratings of Caesars Entertainment Operating
Company (CEOC).  These actions follow CEOC's Chapter 11 filing on
Jan. 15, 2015.  Accordingly, Fitch will no longer provide ratings
or analytical coverage for CEOC.

In addition, Fitch has affirmed the IDR and issue rating of
Chester Downs and Marina LLC (Chester Downs) and the ratings have
been simultaneously withdrawn for business reasons.


CAESARS ENTERTAINMENT: Reports Second Quarter 2015 Results
----------------------------------------------------------
Caesars Entertainment Corporation on Aug. 4 reported second quarter
2015 results, which highlights certain GAAP and non-GAAP financial
measures on a consolidated basis.

Caesars Entertainment Corporation is primarily a holding company
with no independent operations of its own.  It owns Caesars
Entertainment Resort Properties, LLC ("CERP") and an interest in
Caesars Growth Partners, LLC ("CGP").  It also owns 89% of Caesars
Entertainment Operating Company, Inc. ("CEOC").  The results of
CEOC and its subsidiaries are no longer consolidated with CEC
subsequent to CEOC's Chapter 11 filing on January 15.  Caesars
Enterprise Services, LLC ("CES") provides certain enterprise
services to properties owned and/or operated by CERP, CGP and CEOC,
and this press release at times refers to system-wide trends and
dynamics, inclusive of CEOC and its subsidiaries.  In the
discussion in this release, the word "CEC" refers to Caesars
Entertainment Corporation without its consolidated entities, and
the words "Company," "Caesars," "Caesars Entertainment,"
"Continuing CEC," "we," and "our" refer to Caesars Entertainment
Corporation and its consolidated entities, and not CEOC unless
otherwise stated or the context requires otherwise.

"Second quarter performance system-wide was strong, delivering the
best quarterly EBITDA margins since 2007," said Mark Frissora,
President and CEO of Caesars Entertainment.  "These results
demonstrate our ability to deliver growth while driving operational
efficiencies.  We are focused on growing the business, continually
improving efficiency and expanding margins.  To support further
improvements in profitability, we plan to invest more in our
hospitality assets across the system, which generate some of the
highest capital returns across the Total Rewards network of
properties."

Highlights

   -- Net revenues for Continuing CEC increased 17.4%
year-over-year to $1,141 million mainly due to strong performance
at Caesars Interactive Entertainment ("CIE"), the openings of
Horseshoe Baltimore and The Cromwell, the renovation of The LINQ
Hotel & Casino and continued growth in hospitality amenities in Las
Vegas.

   -- Adjusted EBITDA for Continuing CEC grew 55.6% year-over-year
to $347 million primarily driven by marketing and operational
efficiencies and other EBITDA enhancing initiatives, which resulted
in strong flow through from top-line growth.

   -- CERP results reflect increased gaming revenues due to
increases in slot revenue and favorable hold year-over-year in Las
Vegas, higher room revenues driven by cash ADR growth, and improved
hotel and food and beverage margins.

   -- CGP performance attributable to record results in its social
and mobile games business, the additions of Horseshoe Baltimore and
Cromwell and the renovation of The LINQ Hotel & Casino.

Effective January 15, 2015, CEC deconsolidated CEOC subsequent to
its voluntarily filing for reorganization under Chapter 11 of the
United States Bankruptcy Code.  As such, all amounts presented in
this earnings release exclude the operating results of CEOC
subsequent to January 15, 2015.  Prior period results have not been
recast to reflect the deconsolidation of CEOC.

Because CEOC operating results for 2015 are not comparable with
2014 as a result of CEOC's deconsolidation, the analysis of our
operating results in this release will include discussion of the
components that remain in the consolidated CEC entity subsequent to
the deconsolidation of CEOC.  

Second Quarter 2015 Financial Results

The Company views each casino property and CIE as operating
segments and aggregate all such casino properties and CIE into four
reportable segments based on management's view of these properties.
Segment results in this release are presented consistent with the
way Caesars management assesses these results, except that for
financial reporting purposes our results exclude CEOC results
subsequent to its deconsolidation.  Segment results in this release
are adjusted for the impact of certain transactions between
reportable segments within Caesars. Therefore, the results of
certain reportable segments presented in this release differ from
the financial statement information presented in their separate
filings.  All comparisons are to the same period from the previous
year.

CERP

CERP owns and operates six casinos in the United States, along with
The LINQ promenade and Octavius Tower at Caesars Palace Las Vegas.

Net revenues for the second quarter of 2015 were $566 million, a
5.2% increase.  Casino revenues were $299 million in the second
quarter 2015, a 6.0% increase primarily driven by higher gaming
revenues due to increases in slot revenues and favorable hold
year-over-year largely at Paris.  Room revenues rose 8.7% in the
quarter to $138 million due to a 10.5% increase in cash ADR.  Food
and beverage revenues in the second quarter of 2015 were $137
million, up 2.2% driven by the ramp up of new outlets.

Income from operations of $126 million was primarily attributable
to a reduction in operating expenses associated with operational
initiatives and increased marketing efficiencies as well as
improved profitability in hotel and food and beverage outlets.
Favorable hold year-over-year contributed an additional $8 million
in adjusted EBITDA.

CGP Casinos

CGP Casinos owns and operates six casinos in the United States,
primarily in Las Vegas.

Net revenues for the second quarter of 2015 were $390 million, a
32.6% increase primarily due to the opening of The Cromwell and
Horseshoe Baltimore in the second and third quarters of 2014,
respectively, and the room renovation of The LINQ Hotel & Casino,
which was completed in the second quarter of 2015.  Casino revenues
were $245 million in the second quarter of 2015, a 39.2% increase
driven by the addition of Horseshoe Baltimore.  However, the
Company did experience lower gaming volumes at Harrah's New
Orleans, which was impacted by the smoking ban that went into
effect in local bars, restaurants and casinos citywide on April 22,
2015.  Horseshoe Baltimore performance was also adversely affected
by the civil unrest in the city at the end of April and into May.
Room revenue increased 26.2% in the quarter to $82 million as a
result of the completed new rooms at The LINQ Hotel & Casino.  Food
and beverage revenues were $66 million in the second quarter of
2015, up 15.8%, primarily from the opening of new outlets at
Horseshoe Baltimore, The Cromwell and The LINQ Hotel & Casino.

Income from operations of $44 million was primarily driven by
increased revenues and improvements in marketing and operational
efficiencies partially offset by increased expenses associated with
the openings of Horseshoe Baltimore and The Cromwell and management
fees incurred after the acquisition of the four casino properties
in May 2014.  Horseshoe Baltimore and The Cromwell generated an
incremental $12 million in adjusted EBITDA in the quarter.

CIE

CIE, a subsidiary of CGP, owns and operates (1) an online games
business providing social and mobile games and (2) the World Series
of Poker ("WSOP") and regulated real-money online gaming.

Net revenues for the second quarter of 2015 were $186 million, a
28.8% increase driven primarily by strong organic growth in the
social and mobile games business.

Income from operations of $54 million was primarily driven by the
income impact of increased revenues.

CEOC and CES

CEOC owns and operates 19 casinos in the United States and nine
internationally, most of which are located in England.  Managed 15
casinos, which included the six CGP casinos and nine casinos for
unrelated third parties.  Effective October 2014, substantially all
the Company's properties are managed by CES (and the remaining
properties will be transitioned upon regulatory approval).

CES is a joint venture among CERP, CEOC, and a subsidiary of CGP
for which it provides certain corporate and administrative services
to their casino properties, including substantially all of the 28
casinos owned by CEOC and nine casinos owned by unrelated third
parties (including three Indian tribes) and manages certain assets
for the casinos to which it provides services and the other assets
it owns, licenses or controls, and employs certain of the
corresponding employees.

A complete copy of the Company's financial results for the second
quarter of 2015 is available for free at:

                        http://is.gd/LhM75I

                    About Caesars Entertainment

Caesars Entertainment Corp., formerly Harrah's Entertainment Inc.,
is one of the world's largest casino companies.  Caesars casino
resorts operate under the Caesars, Bally's, Flamingo, Grand
Casinos, Hilton and Paris brand names.  The Company has its
corporate headquarters in Las Vegas.  Harrah's announced its
re-branding to Caesar's in mid-November 2010.

In January 2015, Caesars Entertainment and subsidiary Caesars
Entertainment Operating Company, Inc., announced that holders of
more than 60% of claims in respect of CEOC's 11.25% senior secured
notes due 2017, CEOC's 8.5% senior secured notes due 2020 and
CEOC's 9% senior secured notes due 2020 have signed the Amended and
Restated Restructuring Support and Forbearance Agreement, dated as
of Dec. 31, 2014, among Caesars Entertainment, CEOC and the
Consenting Creditors.  As a result, The RSA became effective
pursuant to its terms as of Jan. 9, 2015.

Appaloosa Investment Limited, et al., owed $41 million on account
of 10% second lien notes in the company, filed an involuntary
Chapter 11 bankruptcy petition against CEOC (Bankr. D. Del. Case
No. 15-10047) on Jan. 12, 2015.  The bondholders are represented by
Robert S. Brady, Esq., at Young, Conaway, Stargatt & Taylor LLP.

CEOC and 172 other affiliates -- operators of 38 gaming and resort
properties in 14 U.S. states and 5 countries -- filed Chapter 11
bankruptcy petitions (Bank. N.D. Ill.  Lead Case No. 15-01145) on
Jan. 15, 2015.  CEOC disclosed total assets of $12.3 billion and
total debt of $19.8 billion as of Sept. 30, 2014.

Delaware Bankruptcy Judge Kevin Gross entered a ruling that the
bankruptcy proceedings will proceed in the U.S. Bankruptcy Court
for the Northern District of Illinois.

Kirkland & Ellis serves as the Debtors' counsel.  AlixPartners is
the Debtors' restructuring advisors.  Prime Clerk LLC acts as the
Debtors' notice and claims agent.  Judge Benjamin Goldgar presides
over the cases.

The U.S. Trustee has appointed seven noteholders to serve in the
Official Committee of Second Priority Noteholders and nine members
to serve in the Official Unsecured Creditors' Committee.

The U.S. Trustee appointed Richard S. Davis as Chapter 11
examiner.

                         *     *     *

The Troubled Company Reporter, on April 27, 2015, reported that
Fitch Ratings has affirmed and withdrawn the Issuer Default Ratings
(IDR) and issue ratings of Caesars Entertainment Operating
Company (CEOC).  These actions follow CEOC's Chapter 11 filing on
Jan. 15, 2015.  Accordingly, Fitch will no longer provide ratings
or analytical coverage for CEOC.

In addition, Fitch has affirmed the IDR and issue rating of Chester
Downs and Marina LLC (Chester Downs) and the ratings have been
simultaneously withdrawn for business reasons.


CAN AM DEVELOPMENT: Case Summary & 4 Largest Unsecured Creditors
----------------------------------------------------------------
Debtor: Can Am Development Wichita LLC
        5915 N Echo Canyon Ln
        Phoenix, AZ 85018-1249

Case No.: 15-10052

Nature of Business: Single Asset Real Estate

Chapter 11 Petition Date: August 7, 2015

Court: United States Bankruptcy Court
       District of Arizona (Phoenix)

Judge: Hon. Brenda K. Martin

Debtor's Counsel: Richard A Drake, Esq.
                  DRAKE LAW FIRM PLC
                  14500 N Northsight Boulevard, Suite 208
                  Scottsdale, AZ 85260
                  Tel: 602-687-8800
                  Fax: 602-387-8979
                  Email: rdrake@bdlawyers.com

Total Assets: $1.2 million

Total Liabilities: $2.1 million

The petition was signed by Bernard Weiner, member.

A list of the Debtor's four largest unsecured creditors is
available for free at http://bankrupt.com/misc/azb15-10052.pdf


CANAL ASPHALT: CL Consulting Reserves Right to Cash Use Bid
-----------------------------------------------------------
C.L. Consulting & Management Corp. filed a statement with the U.S.
Bankruptcy Court for the Southern District of New York saying it
supports Canal Asphalt, Inc.'s ongoing operations and is not
demanding adequate protection at this time, but reserves all its
rights with respect to the Debtor's request to use cash
collateral.

Attorney for C.L. Consulting:

         David M. Capriotti, Esq.
         HARRIS BEACH PLLC
         333 West Washington St., Suite 200
         Syracuse, NY 13202
         Tel: (315) 423-7100
         Email: dcapriotti@harrisbeach.com

Canal Asphalt Inc. filed a Chapter 11 bankruptcy petition (Bankr.
S.D.N.Y. Case No. 15-23094) on July 31, 2015.  The petition was
signed by August Nigro III as president.  The Debtor disclosed
total assets of $20.3 million and total liabilities of $23 million.
Goetz Fitzpatrick LLP serves as the Debtor's counsel.  Hon. Robert
D. Drain presides over the case.


CARLOS CASTILLO: Bank's Bid for Summary Judgment Granted
--------------------------------------------------------
New York Community Bank moved for summary judgment on its complaint
for foreclosure against Carlos Castillo, contending that Castillo
breached his obligations under the terms of his loan agreement and
mortgage by failing to tender monthly payments commencing with his
January 1, 2010 payment and subsequent payments thereafter.

Judge Joseph Farneti of the Supreme Court for Suffolk County
granted NY Community's motion, holding that Castillo failed to
raise any triable issues of fact as to a bona fide defense to the
action, like waiver, estoppel, bad faith, fraud, or oppressive or
unconscionable conduct on the part of the plaintiff.  Judge Farneti
also noted that Castillo does not deny that he has not made
payments of interest or principal on the note.

The case is NEW YORK COMMUNITY BANK, Plaintiff, v. CARLOS CASTILLO
A/K/A CARLOS E. CASTILLO: MORTGAGE ELECTRONIC REGISTRATION SYSTEMS,
INC. AS NOMINEE FOR OHIO SAVINGS BANK; CAPITAL ONE BANK. "JOHN DOE
#1-5", and "JANE DOE #1-5", said names being fictitious, it being
the intention of Plaintiff to designate any and all occupants,
tenants, persons or corporations, if any, having or claiming an
interest in or lien upon the premises being foreclosed herein,
Defendant, DOCKET NO. 20063-12, MOTION SEQ. NO. 003-MG (N.Y.).

A full-text copy of Judge Farneti's July 10, 2015 order is
available at http://is.gd/aMts28from Leagle.com.  

Plaintiff is represented by:

          STAGG, TERENZI, CONFUSIONE & WABNIK, LLP
          401 Franklin Avenue, Suite 300
          Garden City, N. Y. 11530
          Tel: (516) 812-4500
          Fax: (516) 812-4600

Carlos Castillo is represented by:

          THE RANALLI LAW GROUP PLLC
          742 Veterans Memorial Highway
          Hauppauge, N. Y. 11788
          Tel: (631) 780-6917
          Fax: (631) 780-5755


CENTRAL ENERGY: Incurs $667,000 Net Loss in Second Quarter
----------------------------------------------------------
Central Energy Partners LP filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing a net loss
of $667,000 on $686,000 of revenues for the three months ended June
30, 2015, compared to a net loss of $97,000 on $1.2 million of
revenues for the same period in 2014.

For the six months ended June 30, 2015, the Company reported a net
loss of $1.3 million on $1.6 million of revenues compared to a net
loss of $408,000 on $2.5 million of revenues for the same period
during the prior year.

As of June 30, 2015, the Company had $7.4 million in total assets,
$9.2 million in total liabilities and a $1.8 million total
partners' deficit.

A full-text copy of the Form 10-Q is available for free at:

                        http://is.gd/VJwAiN

                    About Central Energy Partners

Dallas, Tex.-based Central Energy Partners LP is a publicly-traded
Delaware limited partnership.  It currently provides liquid bulk
storage, trans-loading and transportation services for hazardous
chemicals and petroleum products through its wholly-owned
subsidiary, Regional Enterprises, Inc.

Central Energy reported a net loss of $284,000 on $5.07 million of
revenues for the year ended Dec. 31, 2014, compared to a net loss
of $521,000 on $4.75 million of revenues for the year ended Dec.
31, 2013.

Montgomery Coscia Greilich, LLP, in Plano, Texas, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2014, citing that Central has incurred
recurring losses and has a deficit in working capital that raise
substantial doubt about its ability to continue as a going concern.


CHROMCRAFT REVINGTON: To Be Liquidated by Ch. 7 Trustee
-------------------------------------------------------
Bill Rochelle, a bankruptcy columnist for Bloomberg News, reported
that the attempted reorganization of Chromcraft Revington Inc. was
converted to a Chapter 7 liquidation, with the appointment of
separate trustees for the company and its bankrupt parent.

According to the report, the U.S. Trustee sought conversion to
Chapter 7 after the secured lender decided to stop providing
financing for the Chapter 11 effort, which began in March.  The
company didn't oppose, the report said.

                    About Chromcraft Revington

Chromcraft Revington, Inc., a Delaware corporation incorporated in
1992, is engaged in the design, import, manufacture and marketing
of residential and commercial furniture.  The Company is
headquartered in West Lafayette, Indiana with furniture
manufacturing, warehousing and distribution operations in
Senatobia, Mississippi and Compton, California; and through the
second quarter of 2013, warehouse and distribution operations in
Delphi, Indiana.

As reported in the Troubled Company Reporter on March 9, 2015,
Katy
Stech, writing for Daily Bankruptcy Review, reported that
furniture
seller Chromcraft Revington Inc., which halted operations last
year, filed for bankruptcy on March 5 to shut down operations
under
the court's watch.


COCO BEACH GOLF: U.S. Trustee Objects to Golf Course Sale
---------------------------------------------------------
Kirk O'Neil, writing for The Deal, reported that Guy G. Gebhardt,
Acting U.S. Trustee for Region 21, objected to a proposed sale of
Coco Beach Golf & Country Club SE, a bankrupt Puerto Rico golf
course that licenses the Trump brand, on grounds that include
concerns that the $2.04 million purchase price may be too low.

According to the report, the U.S. Trustee asserted that the
Debtor's assets, which include two 18-hole championship golf
courses and a luxury clubhouse, were originally transferred to the
debtor by an insider and valued at $16.6 million.  The property now
allegedly has a value of $1 million and the stalking-horse bidder
OHorizons Global LLC has offered to buy the assets for $2.04
million, the report said, citing court papers.

Coco Beach Golf & Country Club, S.E., owner of a first class golf
and country club in Rio Grande, Puerto Rico, currently operating
under the name of Trump International Golf Club Puerto Rico,
sought
Chapter 11 protection (Bankr. D.P.R. Case No. 15-05312) in Old San
Juan, Puerto Rico, on July 13, 2015, and immediately filed a
motion
seeking to sell most of the assets for $2.04 million in cash to
OHorizons Global, LLC, subject to higher and better offers.
Charles Alfred Cuprill, Esq., at Charles A Cuprill, PSC Law
Office,
serves as counsel to the Debtor.  The case is assigned to Judge
Enrique S. Lamoutte Inclan.


COMMUNICATIONS SALES: Moody's Lowers Corp. Family Rating to 'B2'
----------------------------------------------------------------
Moody's Investors Service has downgraded the corporate family
rating (CFR) of Communications Sales & Leasing, Inc. ("CS&L" or
"the company") to B2 from B1 following a downgrade of its sole
tenant Windstream Services, LLC.  Moody's has also downgraded
CS&L's senior unsecured notes to Caa1 from B3 and senior secured
notes and 1st lien credit facilities to B1 from Ba3.  The outlook
is stable.

Downgrades:

Issuer: Communications Sales & Leasing, Inc

  Corporate Family Rating, downgraded to B2 from B1

  Probability of Default Rating, downgraded to B2-PD from B1-PD

  Senior Secured Bank Credit Facility, downgraded to B1, LGD3 from

   Ba3, LGD3

  Senior Secured Regular Bond/Debenture, downgraded to B1, LGD3
   from Ba3, LGD3

  Senior Unsecured Regular Bond/Debenture, downgraded to Caa1,
   LGD5 from B3, LGD5

Affirmations:

Issuer: Communications Sales & Leasing, Inc

  Speculative Grade Liquidity Rating, Affirmed SGL-2

RATINGS RATIONALE

The downgrade of CS&L to B2 reflects the deteriorating credit
profile of Windstream, CS&L's sole tenant and the source of nearly
all its revenues.  The B2 rating reflects CS&L's stable predictable
revenues and high margins, offset by its high leverage of over 5x,
the near 100% revenue concentration with Windstream (B1 stable) as
its only tenant and its weak retained free cash flow as a result of
its high dividend payout.  With a single tenant, CS&L is fully
dependent upon and inextricably linked to the credit strength of
Windstream.  The rating also reflects the amount and structure of
liabilities within Windstream relative to the lease obligation.
While CS&L meets the IRS standard for a REIT, Moody's does not
believe that CS&L's credit profile is comparable to the rated
universe of traditional real-estate entities and has, therefore,
applied Moody's Global Communications Infrastructure Methodology to
the assessment of CS&L's creditworthiness.

The master lease with Windstream Holdings Inc., parent of
Windstream Services LLC, represents nearly all of CS&L's revenues,
and is funded via inter-company dividends from Windstream Services
LLC to Windstream Holdings Inc.  Moody's views the lease as an
unsecured obligation of Windstream Holdings Inc., subordinate to
all liabilities of Windstream Services LLC, where all cash flows
originate.  The subordinate position of the master lease creates an
effective upper limit on the credit rating of CS&L which is capped
by the corporate family rating of Windstream and influenced further
by the amount and structure of debt senior to the master lease.

Given the nature of CS&L's assets and the tight link that the
company has to Windstream, the lease payment is likely to be
treated by Windstream as a high priority payable.  CS&L's rights to
terminate the lease under certain conditions and effectively evict
Windstream from the leased assets gives CS&L some negotiating power
in a distressed scenario.  The combination of strong contract terms
and a mutual dependency between CS&L and Windstream provides CS&L
some additional credit strength versus a strict structural
interpretation of the lease obligation within the priority of
claims of Windstream.  The strong contract terms and the strategic
importance of the lease to Windstream result in approximately
1-notch of uplift for CS&L's corporate family rating versus a
strict structural interpretation of its position within the
combined priority of claims.

Moody's expects CS&L to have good liquidity over the next 12-18
months, supported by $100 million of cash and an undrawn $500
million revolver.  Moody's expects CS&L to be approximately free
cash flow neutral for the next several years, primarily due to its
high dividend payout.  The relative stability of the company's cash
flow generation and good visibility into capital expenditures
eliminates the risk of unforeseen liquidity needs.

The ratings for the debt instruments reflect both the probability
of default of CS&L, to which Moody's assigns a PDR of B2-PD, and
individual loss given default assessments.  Moody's rates CS&L's
senior secured credit facilities and senior secured notes at B1
(LGD3).  CS&L's senior unsecured notes are rated Caa1 ( LGD5),
reflecting their junior position in the capital structure.

The stable outlook reflects Moody's view that CS&L will be able to
generate modest revenue growth and stable cash flows.  Moody's
could lower the ratings if leverage were to rise or if there is any
negative change in the credit profile or shifts within the capital
structure at Windstream.  While unlikely given the dependency on
Windstream's credit profile, Moody's could raise CS&L's ratings if
leverage were to be sustained below 4x (Moody's adjusted).  CS&L's
rating could become decoupled from Windstream's ratings if it
achieves sufficient revenue diversification such that a stand alone
credit assessment is warranted.

Communications Sales & Leasing, Inc ("CS&L" or "the company") is a
publicly traded, real estate investment trust (REIT) that was spun
off from Windstream Holdings, Inc. in April of 2015.

The principal methodology used in these ratings was Global
Communications Infrastructure Rating Methodology published in June
2011.  Other methodologies used include Loss Given Default for
Speculative-Grade Non-Financial Companies in the U.S., Canada and
EMEA published in June 2009.



CORPORATE RESOURCE: Files Schedules of Assets and Liabilities
-------------------------------------------------------------
Corporate Resource and its debtor affiliates filed with the U.S.
Bankruptcy Court for the District of Delaware schedules of assets
and liabilities and statements of financial affairs disclosing the
following:

   Debtor                                   Assets       Debts
   ------                                -----------  -----------
   Corporate Resource
      Services, Inc.                        $136,800  $45,388,666
   AccountAbilities, Inc.                 $1,935,297     $116,158
   Insurance Overload Services, Inc.              $0     $396,801
   Integrated Consulting Group, Inc.        $443,500       $5,520
   Corporate Resource Development, Inc.   $1,854,018     $430,187
   The CRS Group, Inc.                            $0     $172,199
   Diamond Staffing Services, Inc.        $9,390,473   $2,011,099
   TS Staffing Services, Inc.            $15,917,641     $766,586

Full-text copies of Corporate Resource Services' Schedules and
Statement are available at http://is.gd/WQJPtcand
http://is.gd/OirxOa

Full-text copies of AccountAbilities' Schedules and Statement are
available at http://bankrupt.com/misc/CRSI11547sal.pdfand
http://bankrupt.com/misc/CRSI11547sofa.pdf

Full-text copies of Insurance Overload's Schedules and Statement
are available at http://bankrupt.com/misc/CRSI11548sal.pdfand
http://bankrupt.com/misc/CRSI11548sofa.pdf

Full-text copies of Integrated Consulting's Schedules and Statement
are available at http://is.gd/ma3h2Land http://is.gd/l4RNVe

Full-text copies of Corporate Resource Development's Schedules and
Statement are available at http://is.gd/Or6AOTand
http://is.gd/Sydmxs

Full-text copies of CRS Group's Schedules and Statement are
available at http://bankrupt.com/misc/CRSI11551sal.pdfand
http://bankrupt.com/misc/CRSI11551sofa.pdf

Full-text copies of Diamond Staffing's Schedules and Statement are
available at http://bankrupt.com/misc/CRSI11552sal.pdfand
http://bankrupt.com/misc/CRSI11552sofa.pdf

Full-text copies of TS Staffing's Schedules and Statement are
available at http://bankrupt.com/misc/CRSI11553sal.pdfand
http://bankrupt.com/misc/CRSI11553sofa.pdf

                     About Corporate Resource

Corporate Resource Services, Inc., was a New York-based provider of
employment and human resource solutions for corporations throughout
the United States.  CRS leases its headquarters and does not own
any real property.  About 90% of CRS shares are owned by Robert
Cassera and the balance are traded OTC.

As of Dec. 31, 2014, CRS was one of the largest employment staffing
companies in the U.S., providing employment and human resources
solutions for corporations with annual sales of about one billion
dollars.  In February 2015, CRS began an orderly wind down of
operations after discovering that TS Employment, Inc., a privately
held company owned by Mr. Cassera, failed to remit tens of millions
of dollars of the Debtors' withholding taxes to taxing
authorities.

TS Employment Inc., a professional employer organization that
provided payroll-related services for CRS, sought Chapter 11
protection (Bankr. S.D.N.Y. Case No. 15-10243) in Manhattan on Feb.
2, 2015.  TSE tapped Scott S. Markowitz, Esq., at Tarter Krinsky &
Drogin LLP, in New York, as counsel.  Realization Services Inc.
serves as the Debtor's consultant.

CRS and its subsidiaries sought Chapter 11 protection (Bankr. D.
Del. Lead Case No. 15-11546) on July 23, 2015, to complete their
orderly wind down of operations.  Judge Kevin J. Carey presides
over the Chapter 11 cases.  The Debtors tapped (a) Gellert Scali
Busenkell & Brown, LLC, as bankruptcy counsel, (b) Wilmer Cutler
Pickering Hale & Dorr LLP, as special counsel; (c) Carter Ledyard &
Milburn LLP, as special SEC counsel, (d) SSG Capital Advisors as
financail avisors and investment bankers, and (e) Rust Omni LLC as
claims agent.

CRS estimated $10 million to $50 million in assets and $50 million
to $100 million in debt.


CORPORATE RESOURCE: Wells Fargo Reserves Right to Cash Use Bid
--------------------------------------------------------------
Wells Fargo Bank, National Association, notifies the U.S.
Bankruptcy Court for the District of Delaware that it does not
object to Corporate Resource Services, Inc., et al.'s request to
use its cash collateral on an interim basis, Wells Fargo expressly
reserves its rights to object to the further use of Cash Collateral
on a further interim or final basis, file an objection to the Cash
Collateral Motion, raise any arguments in connection with the use
of Cash Collateral at any further interim and final hearing
concerning the use of Cash Collateral and to call any witnesses,
and present any evidence in support of its positions, at any
hearing on these matters.

As previously reported by The Troubled Company Reporter, U.S.
Bankruptcy Judge Mary F. Walrath gave the Debtors interim authority
to use cash collateral until Aug. 31, 2015.

As of Jan. 27, 2015, the Debtors owed Wells Fargo $60,000,000.  As
a result of the wind down imposed by Wells Fargo, the principal and
interest obligations on the loans, have been satisfied in full.

Attorneys for Wells Fargo:

         Jonathan N. Helfat, Esq.
         Daniel F. Fiorillo, Esq.
         OTTERBOURG P.C.
         230 Park Avenue
         New York, NY 10169
         Tel: (212) 661-9100
         Email: jhelfat@otterbourg.com
                dfiorillo@otterbourg.com

                     About Corporate Resource

Corporate Resource Services, Inc., was a New York-based provider of
employment and human resource solutions for corporations throughout
the United States.  CRS leases its headquarters and does not own
any real property.  About 90% of CRS shares are owned by Robert
Cassera and the balance are traded OTC.

As of Dec. 31, 2014, CRS was one of the largest employment staffing
companies in the U.S., providing employment and human resources
solutions for corporations with annual sales of about one billion
dollars.  In February 2015, CRS began an orderly wind down of
operations after discovering that TS Employment, Inc., a privately
held company owned by Mr. Cassera, failed to remit tens of millions
of dollars of the Debtors' withholding taxes to taxing
authorities.

TS Employment Inc., a professional employer organization that
provided payroll-related services for CRS, sought Chapter 11
protection (Bankr. S.D.N.Y. Case No. 15-10243) in Manhattan on Feb.
2, 2015.  TSE tapped Scott S. Markowitz, Esq., at Tarter Krinsky &
Drogin LLP, in New York, as counsel.  Realization Services Inc.
serves as the Debtor's consultant.

CRS and its subsidiaries sought Chapter 11 protection (Bankr. D.
Del. Lead Case No. 15-11546) on July 23, 2015, to complete their
orderly wind down of operations.  Judge Kevin J. Carey presides
over the Chapter 11 cases.  The Debtors tapped (a) Gellert Scali
Busenkell & Brown, LLC, as bankruptcy counsel, (b) Wilmer Cutler
Pickering Hale & Dorr LLP, as special counsel; (c) Carter Ledyard &
Milburn LLP, as special SEC counsel, (d) SSG Capital Advisors as
financail avisors and investment bankers, and (e) Rust Omni LLC as
claims agent.

CRS estimated $10 million to $50 million in assets and $50 million
to $100 million in debt.


COYNE INT'L: Can Employ Rust Consulting as Claims Agent
-------------------------------------------------------
Judge Margaret Cangilos-Ruiz of the U.S. Bankruptcy Court for the
Northern District of New York authorized Coyne International
Enterprises Corp. to employ Rust Consulting/Omni Bankruptcy as
claims and noticing agent.

Coyne International Enterprises Corp. filed a Chapter 11 bankruptcy
petition (Bankr. N.D.N.Y. Case No. 15-31160) on July 31, 2015.  The
petition was signed by Mark Samson as CEO.  The Debtor estimated
assets of $10 million to $50 million and liabilities of at least
$50 million.

Herrick Feinstein LLP serves as the Debtor's general counsel.
Phillips Lytle LLP acts as the Debtor's local bankruptcy counsel.
Cohnreznick LLP is the Debtor's financial advisor.  SSG Capital
Advisors LLC is the Debtor's investment banker.  Rust Omni serves
the Debtor as claims and administrative agent.  Raab, Sturm &
Ganchrow, LLP acts as labor counsel to the Debtor.  Harbridge
Consulting Group, LLC serves as the Debtor's pension consultant.
Beveridge & Diamond PC is the Debtor's environmental counsel.
GZA Geoenvironmental, Inc., represents the Debtor as environmental
consultant.


COYNE INT'L: Has Interim Authority to Obtain DIP Loan from NXT
--------------------------------------------------------------
Judge Margaret Cangilos-Ruiz of the U.S. Bankruptcy Court for the
Northern District of New York gave Coyne International Enterprises
Corp. interim authority to obtain postpetition financing from NXT
Capital LLC and a consortium of lenders.

NXT Capital is also the Debtor's prepetition lender.  As of the
Petition Date, the Debtor is liable for payment of the Prepetition
Senior Debt, and the Prepetition Senior Debt will be an allowed
secured claim in an amount not less than $30,000,000 and an allowed
claim in an amount not less than $33,918,000.  As of the Petition
Date, the Debtor is liable for payment of the Prepetition Junior
Debt, and the Prepetition Junior Debt will be an allowed claim in
an amount not less than $28,660,610.

The Debtors are authorized to obtain Postpetition Debt at an amount
not to exceed the sum of $3,500,000 plus the amount of Prepetition
Senior Debt paid or deemed repaid or refinanced with proceeds of
Postpetition Debt; provided, however that pending the Final
Hearing, the maximum principal amount of Postpetition Debt
outstanding will not at any time exceed the Interim Amount.

The Postpetition Debt will bear interest at the same existing
default rate of interest in respect of the Prepetition Senior Debt
under the Prepetition Credit Agreement.  Base Rate Loans under the
Postpetition Credit Agreement bear interest at a per annum rate at
the Base Rate plus 7%.  LIBOR Loans under the Postpetition Credit
Agreement bear interest at LIBOR plus 8%.

The Final Hearing is scheduled for August 31, 2015.

A full-text copy of the Interim Order with Budget is available at
http://bankrupt.com/misc/COYNEdipord0805.pdf

Coyne International Enterprises Corp. filed a Chapter 11 bankruptcy
petition (Bankr. N.D.N.Y. Case No. 15-31160) on
July 31, 2015.  The petition was signed by Mark Samson as CEO.
The Debtor estimated assets of $10 million to $50 million and
liabilities of at least $50 million.

Herrick Feinstein LLP serves as the Debtor's general counsel.
Phillips Lytle LLP acts as the Debtor's local bankruptcy counsel.
Cohnreznick LLP is the Debtor's financial advisor.  SSG Capital
Advisors LLC is the Debtor's investment banker.  Rust Omni serves
the Debtor as claims and administrative agent.  Raab, Sturm &
Ganchrow, LLP acts as labor counsel to the Debtor.  Harbridge
Consulting Group, LLC serves as the Debtor's pension consultant.
Beveridge & Diamond PC is the Debtor's environmental counsel.
GZA Geoenvironmental, Inc., represents the Debtor as environmental
consultant.


COYNE INT'L: Has Interim OK to Pay $650K to Critical Vendors
------------------------------------------------------------
Judge Margaret Cangilos-Ruiz of the U.S. Bankruptcy Court for the
Northern District of New York gave Coyne International Enterprises
Corp. interim authority to pay not more than $650,000 to satisfy
critical vendor claims.

The Debtor is directed to take all appropriate efforts to cause
each Critical Vendor to enter into a Trade Agreement with the
Debtor based on customary trade terms or other favorable trade
terms as mutually agreed to by the Debtor and the Critical Vendor.

Coyne International Enterprises Corp. filed a Chapter 11 bankruptcy
petition (Bankr. N.D.N.Y. Case No. 15-31160) on
July 31, 2015.  The petition was signed by Mark Samson as CEO.
The Debtor estimated assets of $10 million to $50 million and
liabilities of at least $50 million.

Herrick Feinstein LLP serves as the Debtor's general counsel.
Phillips Lytle LLP acts as the Debtor's local bankruptcy counsel.
Cohnreznick LLP is the Debtor's financial advisor.  SSG Capital
Advisors LLC is the Debtor's investment banker.  Rust Omni serves
the Debtor as claims and administrative agent.  Raab, Sturm &
Ganchrow, LLP acts as labor counsel to the Debtor.  Harbridge
Consulting Group, LLC serves as the Debtor's pension consultant.
Beveridge & Diamond PC is the Debtor's environmental counsel.
GZA Geoenvironmental, Inc., represents the Debtor as environmental
consultant.


COYNE INT'L: Has Until Aug. 28, 2015 to File Schedules
------------------------------------------------------
Judge Margaret Cangilos-Ruiz of the U.S. Bankruptcy Court for the
Northern District of New York gave Coyne International Enterprises
Corp. until August 28, 2015, to file their schedules of assets and
liabilities and statement of financial affairs.

The Debtor sought and obtained Court authority to file its
Schedules, Statement of Financial Affairs, and all their
supplements, and matrices, which redact identifying information
relating to its Customers and Customer Accounts.

Coyne International Enterprises Corp. filed a Chapter 11 bankruptcy
petition (Bankr. N.D.N.Y. Case No. 15-31160) on  July 31, 2015.
The petition was signed by Mark Samson as CEO.  The Debtor
estimated assets of $10 million to $50 million and liabilities of
at least $50 million.

Herrick Feinstein LLP serves as the Debtor's general counsel.
Phillips Lytle LLP acts as the Debtor's local bankruptcy counsel.
Cohnreznick LLP is the Debtor's financial advisor.  SSG Capital
Advisors LLC is the Debtor's investment banker.  Rust Omni serves
the Debtor as claims and administrative agent.  Raab, Sturm &
Ganchrow, LLP acts as labor counsel to the Debtor.  Harbridge
Consulting Group, LLC serves as the Debtor's pension consultant.
Beveridge & Diamond PC is the Debtor's environmental counsel.
GZA Geoenvironmental, Inc., represents the Debtor as environmental
consultant.


COYNE INT'L: Nov. 16, 2015 Fixed as General Claims Bar Date
-----------------------------------------------------------
Judge Margaret Cangilos-Ruiz of the U.S. Bankruptcy Court for the
Northern District of New York issued an order fixing November 16,
2015, as the deadline for any entity, other than a governmental
unti, to file proofs of claim or interest against Coyne
International Enterprises Corp.

The deadline to file proofs of claim or interest for a governmental
unit is fixed at January 27, 2016.

Coyne International Enterprises Corp. filed a Chapter 11 bankruptcy
petition (Bankr. N.D.N.Y. Case No. 15-31160) on July 31, 2015.  The
petition was signed by Mark Samson as CEO.  The Debtor estimated
assets of $10 million to $50 million and liabilities of at least
$50 million.

Herrick Feinstein LLP serves as the Debtor's general counsel.
Phillips Lytle LLP acts as the Debtor's local bankruptcy counsel.
Cohnreznick LLP is the Debtor's financial advisor.  SSG Capital
Advisors LLC is the Debtor's investment banker.  Rust Omni serves
the Debtor as claims and administrative agent.  Raab, Sturm &
Ganchrow, LLP acts as labor counsel to the Debtor.  Harbridge
Consulting Group, LLC serves as the Debtor's pension consultant.
Beveridge & Diamond PC is the Debtor's environmental counsel.
GZA Geoenvironmental, Inc., represents the Debtor as environmental
consultant.


CRAIG WALKER: Files for Ch 11; Wells Fargo Wants Case Dismissed
---------------------------------------------------------------
Cathy Proctor at Denver Business Journal reports that Craig Walker
and his wife Susan filed for Chapter 11 bankruptcy protection on
July 24, 2015, estimating their assets at between $100 million and
$500 million and liabilities at between $10 million and $50
million.

The Walkers' businesses "should not be impacted by the Chapter 11
filing.  The whole point of a Chapter 11 is to continue the
operation of the entities," Business Journal quoted Christopher
(C.J.) Conant, Esq., who serves as the Walkers' bankruptcy counsel,
as saying.

Business Journal relates that Wells Fargo Bank, one of the Walkers'
largest creditors and owed more than $28 million, is asking the
Bankruptcy Court to dismiss the case, saying that the bankruptcy
petition was an effort to "avoid" repayment of a 2002 loan to
refinance a downtown Chicago office building.  The Bank said in
court filings, "The Walkers have filed this case in continuation of
an 11-year effort to avoid payment of loan indebtedness owed by Mr.
Walker to Wells Fargo . . . .  It is clear from this history that
this bankruptcy is not about seeking an equitable distribution of
assets.  It is about thwarting the receiver's efforts and avoiding
paying the judgment entered against the Walkers . . . .  The court
should not allow the Walkers to shop for a new forum -- after
losing in two prior forums -- in order to shield assets already
under a receiver's control."

The Bank said in court documents that a receiver has taken
possession of most of the Walkers' property in order to sell it to
repay the debt.

According to the Bank's court filings, a Cook County Court judge in
2012 ruled that Mr. Walker was obligated to repay a loan that that
"had been procured by fraud."  The case started with the
acquisition of an office building in Chicago in 2000 for $11.4
million by Mr. Walker and partner Steven Byers.  The two men formed
in 2002 the 318 West Adams LLC to refinance the property with CIBC
Inc.  Business Journal relates that the Bank got involved because
the 2002 loan was pooled with other loans and put into a commercial
mortgage-backed securities trust that had the Bank as the trustee.

The Bank claims in court filings that CIBC granted the loan after
"misrepresentations as to the building's occupancy, the rents being
paid by the tenants and the price Byers and Mr. Walker had paid for
the building."  According to the Bank, the borrowers made nine
payments on the 2002 loan, then stopped paying, sending the loan
into default.

Business Journal recalls that the Bank began foreclosure
proceedings on the loan in February 2004 and a year later amended
its complaint to ask that Mr. Walker be made personally liable for
the loan.  The Bank said in court filings that the case ultimately
went to the Illinois Surpeme Court, but the decisions were in the
Bank's favor, and within three months of the ruling, Mr. Walker had
transferred assets that a Douglas County District Court later
determined to be worth more than $27 million.  A Douglas County
District Court judge found on July 2, 2015, that the transfer was
done with the "intent to hinder, delay or defraud Wells Fargo," and
Mr. Walker was held in contempt of court for transferring the
assets against the court's orders.

The Bank said in court documents that it has asked an Illinois
court to issue a bench warrant for Mr. Walker's arrest, and also
filed a request that he be held in contempt by the Douglas County
District Court.

Daniel Hefter, Esq., represents the Bank, Business Journal
reports.

Craig Walker owns ranches, a bank, and a manufacturing company in
Colorado.


CTP TRANSPORTATION: S&P Puts 'B+' CCR on CreditWatch Negative
-------------------------------------------------------------
Standard & Poor's Ratings Services said that it has placed its 'B+'
corporate credit rating on Franklin, Tenn.-based CTP Transportation
Products Holdings LLC on CreditWatch with negative implications.

At the same time, S&P placed its 'B+' issue-level rating on the
company's 8.25% senior secured notes due 2019 on CreditWatch with
negative implications.  The '4' recovery rating on the notes
remains unchanged, indicating S&P's expectation for average
(30%-50%; upper half of the range) recovery in the event of a
payment default.

"The CreditWatch placement follows CTP's announcement that it will
sell its belts business to The Timken Co. for $220 million," said
Standard & Poor's credit analyst James Siahaan.  "We do not
currently expect the company to use the proceeds from this sale to
reduce its debt." CTP's senior secured notes are not callable until
the end of 2016, and, even then, we view the likelihood that the
company would pay a call premium to tender the bonds as remote.
S&P expects that CTP's remaining business lines will generate
roughly $49 million in pro forma EBITDA.  Pro forma for the
transaction (which S&P expects will close within the next couple of
months), it expects that CTP's adjusted debt-to-EBITDA metric will
weaken to over 6.5x from 5.1x as of March 31, 2015. This would be
inconsistent with S&P's existing "aggressive" assessment of the
company's financial risk profile, thus S&P will likely revise its
financial risk assessment on CTP to "highly leveraged" upon the
completion of this transaction.

S&P expects to resolve the CreditWatch placement once the
transaction is finalized, or whenever the company releases more
details to the public.  S&P could lower its corporate credit rating
on CTP by one notch or more depending on the impact of the
transformation on the company.

Specifically, S&P could lower its corporate credit rating on the
company by two notches to 'B-' if it expects that CTP's debt
leverage will persistently remain over 6.0x or if its liquidity
becomes pressured during the next year.  S&P could also lower its
corporate credit rating on the company by one notch to 'B' if CTP
uses some of the proceeds from the sale to reduce its debt but is
unable to prevent its adjusted debt-to-EBITDA ratio from exceeding
5.0x on a sustained basis.



DORAL FINANCIAL: Files Bankruptcy Rule 2015.3 Report
----------------------------------------------------
Doral Financial Corp. filed a report with the U.S. Bankruptcy Court
for the Southern District of New York, disclosing that it holds
100% interest in these companies:

   Companies                   Interest of Estate  
   ---------                   ------------------  
   Doral Insurance Agency LLC         100%             
   Doral Properties Inc.              100%             
   Doral Recovery Inc.                100%             

The company filed the report pursuant to Bankruptcy Rule 2015.3.
The report dated June 19, 2015, is available for free at
http://is.gd/nlkJpj

                  About Doral Financial

Doral Financial Corporation is a holding company whose primary
operating asset was equity in Doral Bank. DFC maintains offices in
New York City, Coral Gables, Florida and San Juan, Puerto Rico.

DFC has three wholly-owned subsidiaries: (i) Doral Properties,
Inc., (ii) Doral Insurance Agency, LLC ("Doral Insurance"), and
(iii) Doral Recovery, Inc.

On Feb. 27, 2015, regulators placed Doral Bank into receivership
and named the Federal Deposit  Insurance Corp. as receiver. Doral
Bank served customers through 26 branches located in New York,
Florida, and Puerto Rico.

DFC sought Chapter 11 protection (Bankr. S.D.N.Y. Case No.
15-10573) in Manhattan on March 11, 2015. The case is assigned to
Judge Shelley C. Chapman.

DFC estimated $50 million to $100 million in assets and $100
million to $500 million in debt as of the bankruptcy filing.

The Debtor tapped Ropes & Gray LLP as counsel.

The U.S. trustee overseeing the Chapter 11 case of Doral Financial
Corp. appointed five creditors of the company to serve on the
official committee of unsecured creditors.


DOWLING COLLEGE: S&P Cuts 1996/2002 Bond Ratings on Missed Payments
-------------------------------------------------------------------
Standard & Poor's Ratings Services said it lowered its rating on
the Suffolk County Industrial Development Agency, N.Y.'s series
1996 and the Brookhaven Industrial Development Agency's series 2002
revenue bonds issued for Dowling College, to 'D' from 'B'.

"The downgrade reflects our assessment of Dowling College's missed
interest payments on its series 2002 and 1996 bonds in April and
May 2015, respectively," said Standard & Poor's credit analyst
Emily Avila. Approximately $295,000 of interest was due in April
2015 and approximately $104,000 of interest was due in May 2015.

Management had the funds available to make the interest payments
but elected not to pursuant to the terms of a forbearance agreement
that it entered into on June 15, 2015.  According to S&P's
timeliness of payments criteria, it will apply the 'D' rating if it
expects payment will not be made within the earlier of the stated
grace period or 30 calendar days after the due date. According to
management, Downing College does not expect to make debt service
payments until the forbearance agreement that it entered with a
majority of its long-term debtholders terminates on June 30, 2016,
unless terminated earlier in accordance with the covenants in the
agreement.



DPL INC: Moody's Affirms Ba3 Sr. Unsecured Long Term Debt Rating
----------------------------------------------------------------
Moody's Investors Service affirmed the Ba3 senior unsecured long
term debt rating of DPL Inc and Dophin Sub II, Inc. (assumed by DPL
Inc).  Concurrently, Moody's also affirmed the ratings of Dayton
Power & Light Company (DP&L) including its Baa3 Issuer rating, its
Baa2 senior secured rating and its Ba2 preferred stock rating.  The
rating outlooks are stable.

Moody's also withdrew the public ratings of both issuer's
previously existing bank credit arrangements that were scheduled to
expire in May 2018.  These consisted of two unsecured revolving
credit facilities executed by DP&L (up to $300 million) and DPL (up
to $100 million) as well as DPL's unsecured bank loan (outstanding
amount March 2015: $130 million).  On July 31, 2015, the issuers
replaced these liquidity arrangements with the following; DPL
executed a five year secured revolving credit facility for up to
$300 million as well as an amortizing $125 million bank loan due,
both due in 2020; DP&L executed a new 5-year unsecured revolving
credit facility for up to $200 million scheduled to expire in
2020.

RATINGS RATIONALE

The affirmations of DPL's and DP&L's ratings are largely driven by
Moody's acknowledgement of the group's prudent risk management
initiatives to enhance the group's liquidity profile.  The previous
existing bank arrangements were scheduled to expire in May 2018;
however, DPL's previous revolving credit facility and bank loan
were subject to an earlier expiration in 2016 if the holding
company failed to refinance its 6.5% notes due in 2016. Therefore,
the execution of the new bank arrangements well ahead of the 2016
notes maturity date is a significant credit positive. Moody's also
understands that the increase in the size of DPL's revolving credit
facility to $300 million (the facilities were increased to $205M
with an ability to go up to $300M subject to certain conditions)
aims to enhance the group's ability to support the unregulated
power generation operations.  At the same time, the reduction in
DP&L's revolving credit facility is driven by management's
anticipation of the utility's smaller liquidity requirement upon
the implementation of the power generation assets separation on
January 1, 2017.

Moody's notes that DPL's new revolving credit facility and term
loan are now secured with collateral, including capital stock in
DP&L (including capital stock in DP&L limited to the amount
permitted to be pledged in DPL Inc's 2011 & 2014 Bond Indentures)
and a guarantee provided by DPL Energy, LLC, the owner of the
group's current 556MW merchant peaking generation capacity.  While
this collateral package enhances the recovery expectations of these
two pieces of DPL's indebtedness compared to the rest of its
outstanding unsecured indebtedness, Moody's does not believe that
the additional value provided by this collateral is enough to
trigger a downgrade of DPL's Ba3 outstanding notes.  This view also
considers that the legal documentation explicitly excludes DP&L's
current generation assets from becoming part of the collateral
package.

The affirmation of DP&L's Baa3 Issuer rating also reflects the
issuer's efforts to reduce the significant financial leverage that
will remain at the utility upon the separation of its generation
assets from its transmission and distribution operations on January
1, 2017.  To this end, DP&L has recently redeemed $114.1 million in
Pollution Control Bonds (PCBs) due in 2028 and 2034, namely the
2005 Boone County PCBs of $35.3 million, the 2005 Ohio Water PCBs
of $41.3 million, and $37.8 million of the $137.8 million 2005 Ohio
Air PCBs.  The utility further used the proceeds from the August 3,
2015 issuance of $200 million of 2015 Series A and Series B PCBs to
refinance the $100 million balance of the $137.8 million 2005 Ohio
Air PCBs and the $100 million 2008 Series A & Series B Ohio Air
Quality PCBs.  That said, the rating action is largely predicated
on the assumption that the Ohio regulatory environment will remain
credit supportive and that PUCO's temporary relief regarding the
utility's 50% debt capital structure requirement will remain in
place.  This is an important consideration because according to
Moody's calculations and despite the utility's deleveraging efforts
DP&L will not be able to return to a 50% capital structure before
the 2019/2020 timeframe.  In September 2014, the PUCO temporarily
allowed the utility to record long-term debt that will account for
75% of its $1 billion rate base upon the separation of the
generation assets on Jan. 1, 2017.

The ratings of DP&L and DPL remain constrained by the group's
significant financial leverage including the material amount of
holding company indebtedness.  DP&L is expected to remain a
significant source of cash flows to service this holding-company
indebtedness.  Moody's expects DPL's holding company debt will
approximate $1.25 billion at year-end 2015 with further reduction
upon the repayment of the $130 million outstanding under its 6.5%
notes due in 2016; however, Moody's also anticipates that the
holding-company indebtedness will continue to constitute 60% of the
total consolidated debt over the next several years despite both
issuer's efforts to reduce their respective outstanding
indebtedness.

DPL's ability to reduce the group's indebtedness will also depend
on the financial performance of the unregulated power generation
assets and the power markets.  In this regard, Moody's considers
credit positive for DPL the recent developments in the PJM capacity
market including the regulatory approval of its Capacity
Performance Plan.  This is expected to boost generators' revenues
as they factor potential penalties into their bid auction albeit
this also exposes their financial performance to operational risks,
a credit negative.

The stable outlook of DP&L assumes that the utility will continue
to benefit from a supportive regulatory environment including
regulatory decisions beyond the tenor of its current ESP-II.  It
further assumes that excess cash flows will be further used to
reduce its outstanding indebtedness to achieve a capital structure
commensurate with an investment grade regulated utility.  The
stable outlook also assumes that the utility will be able to record
cash flow credit metrics that are well positioned within the low
end of the Baa-rating category even after the separation of its
generation assets; specifically, interest coverage and retained
cash flow (RCF) to debt credit metrics of 4x and mid-teens,
respectively.  The stable outlook assumes that that the company
will also prudently manage its debt maturities, including its $445
million First Mortgage Bonds due in 2016.

The stable outlook of DPL assumes that the holding company will
continue decreasing its indebtedness, including its 6.5% Notes due
in 2016.  It further assumes that its unregulated operations will
be able to generate cash flows which along with any excess cash
flows received from DP&L will be used to further reduce DPL's
outstanding debt.  The stable outlook assumes that that the company
will also prudently manage its debt maturities.

An upgrade of DPL's rating over the short-term is unlikely given
DP&L's anticipated capital structure upon separation and the
material amount of holding-company indebtedness.  That said, an
upgrade could be triggered if the holding company is able to
materially reduce its holding company debt either through an equity
infusion from AES and/or if DPL chooses to divest its generation
assets and use the proceeds to reduce outstanding indebtedness and
improve its capital structure while also reducing the group's
exposure to unregulated operations.

Given the structural subordination considered in DPL's rating, a
material reduction in the holding company indebtedness along with
the utility's ability to achieve a 50% debt to rate base capital
structure as required by the PUCO could also trigger positive
momentum on DP&L's ratings.

DPL's ratings could come under pressure should the PUCO change its
decision under the September 17, 2014 Order such that it imposes
significant dividend restriction on DP&L or if the requirement to
improve DP&L's debt to total capitalization ratio results in a
significant curtailment of the ability to upstream cash from DP&L
or if DPL increases its holding company indebtedness if required to
infuse equity into the utility.  A downgrade of DP&L's rating could
also trigger a downgrade of DPL's rating if the holding company
debt remains material and without a reduction in the group's
expected increased exposure to unregulated operations.

The principal methodology used in these ratings was Regulated
Electric and Gas Utilities published in December 2013.

DPL Inc. is a regional energy company headquartered in Dayton, Ohio
and is the parent company of The Dayton Power and Light Company, a
regulated electric utility.

DP&L provides electric service to more than 515,000 retail
customers in West Central Ohio.  Its primary source of internal
generating capacity is from ownership in seven coal-fired power
plants with a combined generating capacity of 2,465 megawatts (MW).
Additionally, DP&L owns in aggregate 432 MWs of incremental
solar/natural gas/diesel-fired generating capacity.  Moody's
understands that the issuers is currently involved in the
procedures required to release the generation assets from the
collateral package provided to the utility's outstanding secured
indebtedness.

DPL Energy, LLC (DPLE; the guarantor of DPL's new revolver and term
loan), owns and operates 556MW merchant peaking capacity in Ohio
and Indiana.  DPL owns the retail energy supplier DPL Energy
Resources, Inc. or DPLER after selling MC Squared Energy Services,
LLC. earlier this year.

DPL is a subsidiary of The AES Corporation (AES: Ba3 Corporate
Family Rating, stable), a globally diversified power holding
company.

Outlook Actions:

Issuer: Dayton Power & Light Company

  Outlook, Remains Stable

Issuer: DPL Inc.

  Outlook, Remains Stable

Affirmations:

Issuer: Dayton Power & Light Company

  Issuer Rating, Affirmed Baa3
   Pref. Stock Preferred Stock, Affirmed Ba2
  Senior Secured First Mortgage Bonds, Affirmed Baa2

Issuer: Dolphin Sub II, Inc.

  Senior Unsecured Regular Bond/Debenture, Affirmed Ba3

Issuer: DPL Inc.

  Senior Unsecured Regular Bond/Debenture, Affirmed Ba3

Issuer: Ohio Air Quality Development Authority (Supported by Dayton
Power & Light Company)

  Senior Secured Revenue Bonds, Affirmed Baa2



DUFF & PHELPS: S&P Affirms 'B' CCR, Outlook Remains Stable
----------------------------------------------------------
Standard & Poor's Ratings Services said that it affirmed its 'B'
corporate credit rating on New York City-based Duff & Phelps Corp.
The outlook remains stable.

At the same time, S&P assigned its 'B' issue-level and '3' recovery
ratings to Duff & Phelps' proposed first-lien secured credit
facilities, which consist of a $75 million revolving credit
facility due 2019 and a $675 million term loan due 2020.  The '3'
recovery rating indicates S&P's expectation for meaningful recovery
(50%-70%; lower half of the range) of principal in the event of a
payment default.

S&P also assigned its 'CCC+' issue-level and '6' recovery rating to
the company's proposed $110 million second-lien term loan due 2021.
The '6' recovery rating indicates S&P's expectation for negligible
recovery (0%-10%) of principal in the event of a payment default.

S&P's 'B' corporate credit rating on Duff & Phelps is based on
S&P's assessment of the company's business risk profile as "fair"
and its financial risk profile as "highly leveraged."  S&P based
its business risk assessment on Duff & Phelps' position as a
midsize consulting firm that primarily operates in a highly
competitive national marketplace.  It has a well-recognized brand
name and a good reputation in the market, with a market-leading
share in valuation advisory services.  The company has a diverse
offering of niche services that contributes to relatively stable
operating performance over the business cycle.  Pro forma for the
proposed financing and acquisitions completed in early 2015, the
company is highly leveraged with an adjusted total debt to EBITDA
of 6.7x as of June 30, 2015.  As a private equity owned firm, Duff
& Phelps has an "aggressive" financial policy and a history of
debt-financial acquisitions and special dividends.

"The stable outlook reflects our expectation that Duff & Phelps
will experience healthy growth over the next two years, which
should enable the company to lower its adjusted pro forma debt
leverage to 6.2x by year-end 2015," said Standard & Poor's credit
analyst Elton Cerda.

The company's pro forma adjusted debt leverage of 6.7x exceeds
S&P's long-term debt leverage threshold for the 'B' corporate
credit rating.  S&P could lower the rating if the company is unable
to quickly deleverage.  More specifically, S&P could lower the
rating if the company's operating performance deteriorates and
causes adjusted debt leverage to remain above 6.5x into 2016
(without the prospect of a quick reversal).

S&P views the probability of a one-notch upgrade to 'B+' as low.
The company has an "aggressive" financial policy on shareholder
returns and acquisitions.  The proposed recapitalization will be
the company's second debt-financed special dividends to its private
equity owners since its leveraged buyout in 2013.  An upgrade would
require that the company implements a more conservative financial
policy and decreases its adjusted debt leverage to below 5x through
a combination of EBITDA growth and debt repayment.



EL PASO CHILDREN'S: Oct. 30 Hearing on Bid to Use Cash Collateral
-----------------------------------------------------------------
U.S. Bankruptcy Judge H. Christopher Mott will consider final
approval of El Paso Children's Hospital Corp.'s bid to use its cash
collateral at a hearing on Oct. 30.

The company earlier received interim approval from the bankruptcy
judge to use the cash collateral until Oct. 27.

El Paso will use the cash collateral to fund its operating expenses
and employee payroll expenses in accordance with the court-approved
budget for the period May 19 to Oct. 27, 2015.  

University Medical Center, Cardinal Health Inc., AmerisourceBergen
Drug Corp. and ASD Specialty Healthcare will receive monthly
payments as "adequate protection" of their security interests in El
Paso's assets.  They will also get administrative claims, court
filings show.

UMC had earlier expressed its opposition to El Paso's request to
use the cash collateral.  

In a court filing, UMC said it doesn't approve the use of its cash
collateral to fund a challenge to its lien.  The hospital also
complained that it wasn't adequately protected given El Paso's
"declining cash position."

In response, El Paso argued that under U.S. bankruptcy law, the
company may use cash collateral to avoid a lien on its assets and
that UMC is already protected with the provision of replacement
liens.

El Paso also received objections from Cardinal Health and
AmerisourceBergen.  The lienholders also complained that they were
not adequately protected.  

                 About El Paso Children's Hospital

El Paso Children's Hospital Corporation operates the El Paso
Children's Hospital, the only not-for-profit children's hospital in
the El Paso region.  The hospital opened its doors in February
2012, features 122 private pediatric rooms, and is located at the
campus of El Paso County Hospital District dba University Medical
Center of El Paso.

The Company sought Chapter 11 protection (Bankr. W.D. Tex. Case No.
15-30784) on May 19, 2015.  The case is assigned to Judge H.
Christopher Mott, following disputes with UMC.  The Debtor tapped
Jackson Walker LLP as counsel.


ERG INTERMEDIATE: Files Bankruptcy Rule 2015.3 Report
-----------------------------------------------------
ERG Intermediate Holdings LLC filed a report with the U.S.
Bankruptcy Court for the Northern District of Texas, disclosing
that ERG Holdings LLC is 100% owned by ERG Resources LLC.

ERG Holdings' income statement for the year ending Dec. 31, 2014,
showed a net loss of $1.14 million on total revenue of $625,202.

As of Dec. 31, 2014, ERG Holdings had total assets of $7.24
million; total current liabilities of $1.73 million; total
non-current liabilities of $5.48 million; and members' equity of
$29,768.

ERG Holdings had $99,460 cash at the beginning of the year, and
$157,136 cash at the end of the year, court filings show.

ERG Intermediate filed the report pursuant to Bankruptcy Rule
2015.3.  The report dated June 2, 2015, is available for free at
http://is.gd/s1prpK

                        About ERG Resources

ERG Resources, LLC, is a privately owned oil & gas producer that
was formed in 1996.  Since 2010, ERG Resources and ERG Operating
Co. have been primarily engaged in the exploration and production
of crude oil and natural gas in the Cat Canyon Field in Santa
Barbara County, California.  ERG Resources owns 19,027 gross lease
acreage in the Cat Canyon Field.  ERG Resources also owns and
operates oil & gas leases representing 683 gross acres of leasehold
located in Liberty County, Texas.  The Company's corporate
headquarters is located in Houston, Texas.  Scott Y. Wood, through
two of his affiliates, owns 100% of the membership units in ERG
Intermediate Holdings LLC, the parent company.

ERG Intermediate Holdings, ERG Resources and three affiliates
sought Chapter 11 bankruptcy protection (Bankr. N.D. Tex. Case No.
15-31858) on April 30, 2015, in Dallas, Texas.

The Debtors tapped Jones Day as counsel; DLA Piper as co-counsel;
AP Services, LLC, to provide a CRO; and Epiq Bankruptcy Solutions,
LLC.

ERG Intermediate estimated $100 million to $500 million in assets
and debt.

The U.S. Trustee overseeing the Chapter 11 case of ERG Intermediate
Holdings LLC appointed five creditors of the company to serve on
the official committee of unsecured creditors.


ESCALERA RESOURCES: Enters Into Forbearance Agreement
-----------------------------------------------------
Escalera Resources Co. on Aug. 3 diclosed that, effective July 31,
2015, the borrowing base under its credit facility has been
decreased from $50 million to $44 million in connection with the
Company's regularly scheduled semi-annual redetermination by its
lenders.  This decrease has resulted in a borrowing base deficiency
of approximately $3.5 million.

In connection with the borrowing base redetermination, the Company
entered into a Forbearance Agreement and First Amendment to Credit
Agreement, which provides that the Company's lenders will forbear
from exercising certain rights under the credit facility relating
to Designated Defaults, as defined in the Agreement, subject to the
Company's compliance with the terms of the Agreement.  The
Agreement terminates at the earlier of September 1, 2015 or any
event of termination under the Agreement.

In exchange for entering the Agreement, the Company has agreed to,
among other things, sell certain assets with all net proceeds going
to reduce amounts outstanding under the credit facility, execute
mortgages further encumbering certain assets already pledged under
the Company's credit facility and the partial unwind of certain
2015 commodity hedges.  The Company's compliance with the terms of
the Agreement will defer any additional payments to cure the
borrowing base deficiency through September 1, 2015.

                    Sale of Pinedale Assets

On July 16, 2015, the Company entered into an agreement to sell its
non-operated Pinedale Anticline properties for $12 million cash,
subject to closing adjustments.  The closing of this sale occurred
on July 31, 2015 and net proceeds of $10.5 million were used for
the reduction of amounts outstanding under the Company's credit
facility.  The sale of these assets did not materially reduce the
aforementioned borrowing base deficiency.

                  About Escalera Resources Co.

Escalera Resources Co. is headquartered in Denver, CO, with
executive offices in Houston, TX and a regional office in Casper,
WY. Escalera explores, develops and transports natural gas in the
U.S. Escalera is seeking strategic acquisitions of abundant, low
cost natural gas assets that are currently undervalued or
underutilized; and identifying alternative ways to enhance the
value of its dry natural gas reserves.


FAMILY CHRISTIAN: Most Creditors Favor Sale, Attorney Says
----------------------------------------------------------
Family Christian Stores creditors are voting overwhelmingly in
favor of a bankruptcy sale that would keep the Company's stores
operating, Jim Harger at Mlive.com reports, citing A. Todd
Almassian, Esq., the attorney for the Company.

Mlive.com relates that most of the creditors and vendors, who stand
to lose millions by the sale, were expected to vote in favor
instead of liquidating the chain.  Family Christian Acquisition has
offered to pay between $52.4 million and $55.7 million for the
Company's assets and inventory without assuming its debt, the
report adds.

Citing Mr. Almassian, Mlive.com states that as of Aug. 6, 2015,
more than 97.6% consignment creditors who are owed more than $16
million had voted for the plan, representing 99.9% of the amount
owed.  Mr. Almassian said that unsecured creditors who are owed
$12.8 million also were voting overwhelming in favor of the plan,
and that 93.75% voted to accept the plan, Mlive.com reports.

The report says that if creditors vote in favor of the plan, the
Company will ask U.S. Bankruptcy Judge John Gregg to approve it at
a hearing set for Aug. 11.

Mlive.com recalls that Judge Gregg rejected an auction in which
Family Christian Acquisition was declared the winning bidder,
saying that the auction was tainted by behind-the-scenes contact
between the buyer's chief, Richard Jackson, and the Company's CEO,
Chuck Benochea, therefore denying fair access by competing bidders
who wanted to close the stores and liquidate its assets.

                     About Family Christian

Family Christian Holding, LLC, is the sole owner and member of
Family Christian, LLC, which operates and runs Family Christian
stores, one of the largest retail sellers of Christian books,
music, DVDs, church supplies, and other faith based merchandise.

Family Christian, LLC, Family Christian Holding, LLC, and
FCS Giftco, LLC, filed Chapter 11 bankruptcy petitions (Bankr.
W.D. Mich. Lead Case No. 15-00643) on Feb. 11, 2015.  The petition
was signed by Chuck Bengochea as president and CEO.  The Debtors
estimated assets and liabilities of $50 million to $100 million.

The Debtors are being represented by Todd Almassian, Esq., at
Keller & Almassian PLC, and Erich Durlacher, Esq., Brad Baldwin,
Esq., Bryan Glover, Esq., at Burr & Forman LLP as counsel.

The U.S. Trustee for Region 9 appointed seven creditors of Family
Christian LLC to serve on the official committee of unsecured
creditors.


FILMED ENTERTAINMENT: Case Summary & 20 Top Unsecured Creditors
---------------------------------------------------------------
Debtor: Filmed Entertainment Inc.
           aka BMG Columbia House
           aka Bertelsmann Direct North America, Inc.
           aka Direct Group North America, Inc.
           aka Direct Brands, Inc.
        2 Park Avenue, 10th Floor
        New York, NY 10016

Case No.: 15-12244

Nature of Business: FEI owns and operates the "Columbia House DVD
                    Club," a direct-to-customer distributor of
                    movies and television series in the United
                    States.

Chapter 11 Petition Date: August 10, 2015

Court: United States Bankruptcy Court
       Southern District of New York (Manhattan)

Judge: Hon. Shelley C. Chapman

Debtor's Counsel: Scott Anthony Griffin, Esq.
                  Michael D. Hamersky, Esq.
                  GRIFFIN HAMERSKY P.C.
                  485 Madison Avenue, 7th Floor
                  New York, NY 10022
                  Tel: 212-710-0338
                  Fax: 212-710-0339
                  Email: sgriffin@grifflegal.com
                         mhamersky@grifflegal.com

Debtor's          PRIME CLERK LLC
Claims and
Noticing
Agent:

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $50 million to $100 million

The petition was signed by Glenn Langberg, independent director.

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Pension Benefit Guaranty             Qualified         $1,829,462
Corporation                           Pension
1200 K Street, N.W.                 Contribution
Washington, DC 20005-4026
Attn: Michael Strollo
Financial Analyst
Corporate Finance & Restructuring
Department
Tel: 202-326-4000 x4907
Email: strollo.michael@pbgc.gov

Bookspan LLC                            Trade          $1,150,000
2 Park Ave
New York, NY 10016
Attn: Blake Orlandi
Chief Operating Officer
Tel: (212) 596-2248
Email: Blake.orlandi@bookspan.com

Universal Studios Home                  Trade          $1,016,279
Entertainment LLC
10 Universal City Plaza, 4th Floor
Universal City, CA 91608
Attn: Jed Lackman
Sr. VP, Business Affairs
Tel: 818-777-4380
Email: jed.lackman@nbcuni.com

Verizon Business Network Services,      Trade            $800,000
Inc. on behalf of Cybertrust, Inc.
22001 Loudon County Parkway
Ashburn, VA 20147
Email: notice@verizonbusiness.com

Cognizant Technology Solutions U.S.     Trade            $492,000
Corp.
500 Frank W. Burr Blvd., Suite 50
Teaneck, NJ 07666
C/O John C. Scalzo, Esq.
Reed Smith LLP
599 Lexington Avenue
New York, NY 10022
Tel: (212) 521-5400
Email: jscalzo@reedsmith.com

Warner Home Entertainment, Inc.         Trade            $290,894
4000 Warner Blvd.
Burbank, CA 91522
Attn: Michael Rweyemamu
SVP Global Digital Sales
Tel: (818) 977-6836
Email: Michael.Rweyemamu@warnerbros.com

Lions Gate Films, Inc.                  Trade            $167,598

Paramount Home Entertainment Inc.       Trade            $146,019

Najafi Companies                        Legal            $137,500
                                      Settlement

The Bank of New York Mellon              Rent            $127,731

Avalara, Inc.                            Trade           $115,600

Anchor Bay Entertainment, LLC            Trade            $96,862

Avaya Inc.                               Trade            $79,000

Sony Pictures Home Entertainment, Inc.   Trade            $64,778

Equinix, Inc.                            Trade            $61,048

Level 3 Communications, LLC              Trade            $51,000

RLJ Entertainment,                       Trade            $42,265
Inc., successor-in-
interest to Image
Entertainment, Inc.

Summit Distribution, LLC                 Trade            $41,158

CBS Home Entertainment Inc.              Trade            $36,623

Highwinds Network Group, Inc.            Trade            $32,000


FILMED ENTERTAINMENT: Files for Ch. 11 Protection
-------------------------------------------------
Filmed Entertainment Inc., owner of onetime mail-order giant
Columbia House, filed for Chapter 11 in the U.S. Bankruptcy Court
in Manhattan on Aug. 10.

Tom Corrigan, writing for Dow Jones' Daily Bankruptcy Review,
reported that the company seeks to sell what remains of its
business after almost two decades of declining revenue.  Filmed
Entertainment filed for Chapter 11, citing the advent of digital
media and dramatic changes in technology that are threatening to
render CDs and DVDs obsolete.


FJK PROPERTIES: Files Bankruptcy Rule 2015.3 Report
---------------------------------------------------
FJK Properties Inc. filed a report with the U.S. Bankruptcy Court
for the Southern District of Florida, disclosing that it does not
hold a substantial or controlling interest in any company.

FJK Properties filed the report pursuant to Bankruptcy Rule 2015.3.
The report dated July 16, 2015, is available for free at
http://is.gd/jsZmHv

                       About FJK Properties

FJK Properties Inc. filed a Chapter 11 bankruptcy petition (Bankr.
S.D. Fla. Case No. 15-19494) on May 26, 2015.  The Debtor tapped
Robert C. Furr and the law firm Furr and Cohen, P.A., as its
counsel.  Hon. Paul G. Hyman, Jr., is assigned to the case.


FRAC SPECIALISTS: Agrees to Additional Adequate Protection for CNB
------------------------------------------------------------------
Frac Specialists, LLC, et al., ask the United States Bankruptcy
Court for the Northern District of Texas, Fort Worth Division, to
approve an agreement providing Community National Bank with
additional adequate protection for the Debtors' continued use of
cash collateral.

The agreement provides that, as adequate protection for the
Debtors' use of the Collateral, the Debtors will pay monthly
adequate protection payments of $1,564 per month to CNB, which is
equal to 1/12 of 5% of the outstanding balance of CNB's claim,
beginning on August 25 and will continue to make payments on the
25th day of each consecutive month until the earliest to occur of
(1) March 25, 2016, (2) effectivity of the Debtors' Chapter 11
Plan, and (3) the conversion or dismissal of the Debtors'
bankruptcy cases.  The Debtors tell the Court that the agreement is
fair and in the best interest of their estate.  

The Debtors are represented by:

          Lynda L. Lankford, Esq.
          Jeff P. Prostok, Esq.
          Clarke V. Rogers, Esq.
          FORSHEY & PROSTOK LLP
          777 Main Street, Suite 1290
          Fort Worth, Texas 76102
          Tel: (817) 877-8855
          Fax: (8/17) 877-4151
          Email: jpostok@forseyprostok.com
                 llankford@forseyprostok.com
                 crogers@forseyprostok.com

                       About Frac Specialists

Frac Specialists, LLC, Cement Specialists, LLC, and Acid
Specialists, LLC, are oilfield service providers serving the
exploration and production industry within the Permian Basin.
Noble Natural Resources, LLC, Javier Urias and Alex Hinojos
collectively own 100% of the membership interests in the
Companies.

The Companies sought Chapter 11 bankruptcy protection (Bankr. N.D.
Tex. Lead Case No. 15-41974), on May 17, 2015.  Larry P. Noble
signed the petitions as manager.

On May 27, 2015, the Court directed the joint administration of
the
cases.  The Debtors estimated assets and debts of $50 million to
$100 million.

Judge Michael Lynn presides over the cases.  The Debtors tapped
Lynda L. Lankford, Esq., and Jeff P. Prostok,Esq., at Forshey &
Prostok, LLP, as their counsel.

The U.S. Trustee appointed five creditors to serve on an official
committee of unsecured creditors.


FRAC SPECIALISTS: PCLC Wants Stay Lifted to Repossess Equipment
---------------------------------------------------------------
People's Capital and Leasing Corp. asks the United States
Bankruptcy Court for the Northern District of Texas, Fort Worth
Division, to lift the automatic stay imposed in the Chapter 11
cases of Frac Specialists, LLC, et al., to allow it to repossess a
variety of equipment under a Master Equipment Lease Agreement dated
June 5, 2014.

PCLC asserts that the Debtors do not have equity in the Equipment.
The cost of the Equipment was $6,287,891.  PCLC further assets that
the Debtors continue to be in possession of the Equipment and have
not made the monthly rental payment due of $173,570 in May 2015.
Furthermore, PCLC believes that the Debtors may continue to use and
operate the Equipment, and accordingly, the Equipment is declining
in value through use, as well as wear and tear.

People's Capital and Leasing Corp. is represented by:

          J. Scott Rose, Esq.
          Jeffrey G. Hamilton, Esq.
          Jennifer F. Wertz, Esq.
          JACKSON WALKER L.L.P.
          901 Main Street, Suite 6000
          Dallas, Texas 75202
          Tel: (214) 953-6000
          Fax: (214) 953-5822
          Email: srose@jw.com
                 jhamilton@jw.com
                 jwertz@jw.com

                        About Frac Specialists

Frac Specialists, LLC, Cement Specialists, LLC, and Acid
Specialists, LLC, are oilfield service providers serving the
exploration and production industry within the Permian Basin.
Noble Natural Resources, LLC, Javier Urias and Alex Hinojos
collectively own 100% of the membership interests in the
Companies.

The Companies sought Chapter 11 bankruptcy protection (Bankr. N.D.
Tex. Lead Case No. 15-41974), on May 17, 2015.  Larry P. Noble
signed the petitions as manager.

On May 27, 2015, the Court directed the joint administration of
the
cases.  The Debtors estimated assets and debts of $50 million to
$100 million.

Judge Michael Lynn presides over the cases.  The Debtors tapped
Lynda L. Lankford, Esq., and Jeff P. Prostok,Esq., at Forshey &
Prostok, LLP, as their counsel.

The U.S. Trustee appointed five creditors to serve on an official
committee of unsecured creditors.


GENERAL NUTRITION: Moody's Raises CFR to Ba3, Outlook Positive
--------------------------------------------------------------
Moody's Investors Service upgraded all ratings of General Nutrition
Centers, Inc. ("GNC"), including the Corporate Family Rating to Ba3
from B1, the Probability of Default Rating to Ba3-PD from B1-PD,
and the Senior Secured Credit Facility to Ba2 from B1. The ratings
outlook is positive.  This concludes the review for upgrade that
commenced on June 16, 2015.

"The upgrade reflects the reduction in adjusted debt due to changes
in Moody's approach for capitalizing operating leases," said
Moody's Analyst, Mike Zuccaro.  The updated approach for standard
adjustments for operating leases is explained in the cross-sector
rating methodology Financial Statement Adjustments in the Analysis
of Non-Financial Corporations, published on June 15, 2015.  As a
direct result of this change, GNC's leverage has improved to around
3.5 times from around 4.5 times under the prior methodology.
Zuccaro added, "The positive outlook considers our expectation for
continued modest improvement in operating performance and credit
metrics as the company continues to focus on growing its domestic
business, improve marketing and managing inventory levels."

The upgrade of the term loan to Ba2 reflects the significant
increase in junior level support provided by the proposed issuance
of $250 million 1.5% Unsecured Convertible Notes due 2020.

Upgrades:

Issuer: General Nutrition Centers, Inc.

  Probability of Default Rating, Upgraded to Ba3-PD from B1-PD

  Corporate Family Rating (Local Currency), Upgraded to Ba3 from
   B1

  Senior Secured Bank Credit Facility, Upgraded to Ba2(LGD3) from
   B1(LGD3)

Outlook Actions:

Issuer: General Nutrition Centers, Inc.

  Outlook, Changed To Positive From Rating Under Review

Affirmations:

Issuer: General Nutrition Centers, Inc.

  Speculative Grade Liquidity Rating, Affirmed SGL-1

RATINGS RATIONALE

GNC's Ba3 Corporate Family Rating is supported by the company's
well-known brand name in its target markets along with Moody's
favorable view of the vitamin, mineral, and nutritional supplement
("VMS") category which accounts for about one-third of GNC's
consolidated revenues.  Despite the recent sales decline, Moody's
anticipates that operating performance will rebound in 2015 as GNC
focuses on realigning its pricing and promotional cadence.  In
addition, Moody's expects the company to prioritize product
innovation in order to grow brand equity over time.  The rating
also reflects GNC's stable credit metrics, with moderate
lease-adjusted debt leverage of around 3.7x as of June 30, 2015 and
solid interest coverage (EBITA to interest) of 4.3x pro forma for
the proposed $250 million 1.5% Convertible Note Offering announced
on Aug. 4, 2015.

Key credit concerns include GNC's sizable concentration in sports
nutrition which is a much more limited product segment with a
relatively smaller target market than the VMS product category.
Also considered is the potential risk arising from adverse
publicity and product liability claims with regard to certain
products sold by GNC, particularly diet products and herbs, two
faddish product categories that are more exposed to such product
liability risks and earnings volatility.

GNC's ratings could be upgraded over time if the company
demonstrates stable growth while maintaining strong operating
margins in the mid-teens.  An upgrade would require that GNC
continue to adhere to a financial policy that would support credit
metrics remaining at current levels, including lease adjusted
debt/EBITDA below 3.5x.

Ratings could be downgraded if the company were to see a material
decline in sales trends or if operating margins were to erode,
either through a weakening competitive profile or material
product-related risks.  Ratings could also be lowered if the
company's financial policies were to become aggressive, such as
maintaining higher leverage due to increased shareholder friendly
activities.  Quantitatively, a ratings downgrade could occur if it
appears that leverage will rise above 4.5x or interest coverage
fall near 2.5x on a sustained basis.

General Nutrition Centers, Inc., ("GNC") headquartered in
Pittsburgh, PA, manufactures and retails vitamins, minerals,
nutritional supplements domestically and internationally.  About
75% of its revenue is generated by over 3,500 company owned stores
and website.  It also has nearly 3,200 franchise locations in the
U.S. and over 50 countries that generate about 15% of its revenue,
and 2,300 stores within-a-stores with Rite Aid.  Total revenues are
about $2.6 billion.

The principal methodology used in these ratings was Global Retail
Industry published in June 2011.  Other methodologies used include
Loss Given Default for Speculative-Grade Non-Financial Companies in
the U.S., Canada and EMEA published in June 2009.



GILBERT HOSPITAL: Lays Off Florence Hospital Administrative Staff
-----------------------------------------------------------------
Mark Cowling at Florence Reminder & Blade reports that Gilbert
Hospital has let go almost all of the Florence Hospital
administrative staff as part of a tentative plan for the two
hospitals to exit Chapter 11 bankruptcy under joint ownership and
operation.

According to Florence Reminder, the two hospitals' websites list
the same CEO, chief financial officer, chief nursing officer and
chief medical officer.  The report says that the changes started
late in July 2015.  Bryan J. Hargis, CEO of Gilbert since two weeks
before it filed for bankruptcy protection, is now interim CEO of
Florence as well, and that "will become permanent once we get the
Chapter 11 plan confirmed," the report states, citing Daniel E.
Garrison, Esq., lead bankruptcy attorney for Gilbert.

Florence Reminder relates that Mr. Garrison couldn't say for
certain how many administrators had been replaced, but he said that
the process was not yet complete.

                     About Gilbert Hospital

Gilbert Hospital has 21 private ER beds, 16 inpatient beds and
three intensive care unit rooms.  Arizona Republic said Gilbert
Hospital had $20 million in cash in 2011. However, hospital
investors have since sued Dr. Johns, saying that "financial
mismanagement" and the transferring of funds from Gilbert Hospital
to PRMC has led to massive losses.

Gilbert Hospital, LLC, in Gilbert, Arizona, filed for Chapter 11
bnakruptcy (Bankr. D. Ariz. Case No. 14-01451) on Feb. 5, 2014, in
Phoenix.  Judge Randolph J. Haines oversees the case.  Pernell W.
McGuire, Esq., at Davis Miles Mcguire Gardner, PLLC, and Bryce A.
Suzuki, Esq., at Bryan Cave LLP, serve as the Debtor's counsel.

In its petition, the Hospital estimated under $50,000 in assets
and $1 million to $10 million in liabilities.  The petition was
signed by Bradley Newswander, board chair.


GOLDEN COUNTY: $379,000 in Claims Switched Hands in July 2015
-------------------------------------------------------------
In the Chapter 11 cases of Golden County Foods, Inc., et al., 13
claims switched hands between July 15, 2015, and July 22, 2015:

     Transferee                 Transferor          Claim Amount
     ----------                 ----------          ------------
Cedar Glade Capital, LLC    Genesis Baking Company    $97,459.20

Claims Recovery Group LLC   Olsen Safety Equipment    $34,419.28
                            Corp.

Fair Harbor Capital, LLC    A1 Services LLC              $700.00

Fair Harbor Capital, LLC    Badger Scale Inc.          $1,764.71

Fair Harbor Capital, LLC    Brabzon Pumpe Co. Ltd      $5,168.40

Fair Harbor Capital, LLC    Haza Mechanical Inc.       $8,614.95

Fair Harbor Capital, LLC    L & S Electric Inc.        $1,369.00

Fair Harbor Capital, LLC    Matrix Packaging          $10,257.41
                            Machinery

Liquidity Solutions, Inc.   Hydroblend, Inc.         $117,178.91

Liquidity Solutions, Inc.   Kriss Premium Products     $6,058.64
                            Inc.

Liquidity Solutions, Inc.   Roto-Rooter Sewer          $3,915.04
                            & Drain Inc

Sonar Credit Partners       Anderson Daymon           $81,699.83
III, LLC                    Worldwide LLC

Sonar Credit Partners       I.D. Technology-          $11,001.07
III, LLC                    Glennon Grp

                  About Golden County Foods

Golden County and its affiliates GCF Franchisee, Inc., and
GCF Holdings II, Inc., filed separate Chapter 11 bankruptcy
petitions (Bankr. D. Del. Case Nos. 15-11062 to 15-11064) on May
15, 2015.

Mark D. Collins, Esq., and Tyler D. Semmelman, Esq., at
Richards, Layton & Finger, P.A., represent the Debtor in their
restructuring effort.  The Debtors also hired Neligan Foley LLP
as local counsel.

The Debtors estimated assets and debts at $10 million to
$50 million.

The U.S. Trustee for Region 3 appointed seven creditors to serve
on the Official Committee of Unsecured Creditors.


GOOD TIME STORES: Voluntary Chapter 11 Case Summary
---------------------------------------------------
Debtor: Good Time Stores, Inc.
           aka GTS Beverage, LLC
        7108 Airport Rd.
        El Paso, TX 79925

Case No.: 15-31243

Chapter 11 Petition Date: August 7, 2015

Court: United States Bankruptcy Court
       Western District of Texas (El Paso)

Judge: Hon. Christopher H. Mott

Debtor's Counsel: E. P. Bud Kirk, Esq.
                  TERRACE GARDENS
                  600 Sunland Park Drive, Bldg 4, #400
                  El Paso, TX 79912
                  Tel: (915) 584-3773
                  Fax: (915) 581-3452
                  Email: budkirk@aol.com

Estimated Assets: $1 million to $10 million

Estimated Debts: $10 million to $50 million

The petition was signed by Bruce Nelson, president.

The Debtor did not include a list of its largest unsecured
creditors when it filed the petition.


GOSPEL LIGHT: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------
Debtor: Gospel Light Publications
        1923 Eastman Avenue, Suite 200
        Ventura, CA 93003

Case No.: 15-11586

Chapter 11 Petition Date: August 7, 2015

Court: United States Bankruptcy Court
       Central District of California (Santa Barbara)

Judge: Hon. Peter Carroll

Debtor's Counsel: Jeremy Faith, Esq.
                  MARGULIES FAITH LLP
                  16030 Ventura Blvd Ste 470
                  Encino, CA 91436
                  Tel: 818-705-2777
                  Fax: 818-705-3777
                  Email: Jeremy@MarguliesFaithlaw.com

Total Assets: $2.3 million

Total Liabilities: $3.3 million

The petition was signed by David Thornton, chief executive
officer.

A list of the Debtor's 20 largest unsecured creditors is available
for free at http://bankrupt.com/misc/cacb15-11586.pdf


GT ADVANCED: Files Bankruptcy Rule 2015.3 Report
------------------------------------------------
GT Advanced Technologies Inc. filed with the U.S. Bankruptcy Court
for the District of New Hampshire a periodic report under
Bankruptcy Rule 2015.3 for the period ending March 28, 2015.

GT Advanced and its affiliated debtors reported that they hold a
substantial or controlling interest in these companies:

   Companies                             Interest of Estate  
   ---------                             ------------------  
   GT Advanced Technologies Taiwan Ltd.         100%      
   GT Solar Mauritius Ltd.                      100%      
   GT Advanced Technologies GmbH                100%      
   GT Advanced Technologies Luxembourg SARL     100%      

The report dated July 10, 2015, is available for free at
http://is.gd/hjO6g3

                        About GT Advanced

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.

The bankruptcy case is assigned to Judge Henry J. Boroff.


HOLMES TESTING: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor: Holmes Testing, Inc.
        170 Shepard Ave.
        Wheeling, IL 60090

Case No.: 15-27112

Chapter 11 Petition Date: August 7, 2015

Court: United States Bankruptcy Court
       Northern District of Illinois (Chicago)

Judge: Hon. Jack B. Schmetterer

Debtor's Counsel: Bradley Block, Esq.
                  LAW OFFICES OF BRADLEY BLOCK
                  707 Skokie Blvd., Suite 600
                  Northbrook, IL 60062
                  Tel: (224) - 5331075
                  Email: brad.block@bradblocklaw.com

Estimated Assets: $100,000 to $500,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jerome Dykstra, president.

A list of the Debtor's 23 largest unsecured creditors is available
for free at http://bankrupt.com/misc/ilnb15-27112.pdf


ICONIX BRAND: S&P Puts 'B+' CCR on CreditWatch Negative
-------------------------------------------------------
Standard & Poor's Ratings Services said it placed its 'B+'
corporate credit rating on New York City-based Iconix Brand Group
Inc. on CreditWatch with negative implications.

"The Creditwatch placement follows Iconix Brands' announcement
yesterday that Neil Cole is stepping down from his position as CEO,
chairman, and president, and as a member of the board of
directors," said Standard & Poor's credit analyst Diane Shand.

Iconix board member Peter Cuneo has been appointed chairman of the
board and interim CEO. Neil Cole's departure follows the
resignation of its chief operating officer and chief financial
officer earlier this year.  Although the company has indicated that
all the departures are unrelated, they nevertheless heighten the
risk that operating performance will deteriorate because licensees'
renewals may decline as a result of senior management turnover, and
changes in management that could slow growth over the next one to
two years as new management develops and implements its strategy.

S&P expects to resolve the CreditWatch listing after a closer
review and assessment of the implications of the leadership change
and its impact on the company.  S&P could lower the rating on the
company if it revises its management and governance assessment to
"weak" from "fair" or if operating performance and credit measures
deteriorate because of a decline in licensing renewals.  S&P could
affirm the rating if it believes the recent changes in management
will not materially affect operating performance and there are no
meaningful changes in the company's financial policy.



IMPERIAL METALS: S&P Raises CCR to 'CCC+', Outlook Stable
---------------------------------------------------------
Standard & Poor's Ratings Services said it raised its long-term
corporate credit and issue-level ratings on Vancouver-based
Imperial Metals Corp. to 'CCC+' from 'CCC' and removed the ratings
from CreditWatch, where they had been placed with developing
implications on May 20, 2015.  The outlook is stable.

The '4' recovery rating on the senior unsecured notes, which
indicates S&P's expectation for average recovery (lower half of the
30% to 50% range) in its simulated default scenario, is unchanged.

"The upgrade primarily reflects our view that Imperial Metals'
default risk has declined following the receipt of a temporary
covenant waiver under its credit facility," said Standard & Poor's
credit analyst Jarrett Bilous.  In addition, S&P believes that the
forthcoming capital injection will reduce liquidity pressure and
support the continued ramp-up of Red Chris and restart of Mount
Polley.  Imperial Metals recently obtained a long-term tailings
discharge permit for Red Chris, which S&P believes is critical for
sustainable production at the mine, and a permit amendment that
will enable the modified restart of mining at Mount Polley.

The company's credit facility lenders extended the required date of
Red Chris mine completion under the agreement from June 1 to Dec.
1, 2015.  S&P assumes the mine will achieve design levels of
throughput and production prior to the deadline, as S&P understands
that previous issues (i.e., water supply) have largely been
resolved.  In addition, S&P expects Imperial Metals to raise gross
proceeds of C$80 million from the issuance of rights, common
shares, and a convertible debenture this month.  The financing is
fully backstopped by the company's two largest shareholders.

Notwithstanding the above, S&P believes the company remains
vulnerable to and dependent on favorable business, financial, and
economic conditions to support its financial commitments beyond the
next 12 months.  Specifically, Imperial Metals' credit facility
lenders could potentially file a notice of default if Red Chris is
not completed by Dec. 1, 2015 and a further extension is not
provided.  In addition, the credit facility matures in October
2016, which could lead to increased refinancing risk –-
particularly in the event of weaker-than-expected operating results
from Red Chris.  In S&P's view, these risks are consistent with its
criteria for issuers rated 'CCC+'.

The stable outlook reflects S&P's expectation that the company will
have sufficient liquidity in the next 12 months to fund the
continued ramp-up of the Red Chris mine and restart of Mount
Polley, mainly from proceeds from its planned financing.  S&P also
expects Imperial Metals will meet the completion test under its
credit facility, and refinance the facility in advance of its
maturity.

S&P could lower the rating in the event that the company does not
meet the Red Chris completion test under its credit facility.  In
addition, materially weaker liquidity resulting from operating
disruptions or sharply weaker commodity prices, or heightened risk
that the credit facility will not be refinanced prior to its
maturity, could also pressure the rating.

Although unlikely in the next 12 months, an upgrade could result
from a material improvement in liquidity, which S&P assumes would
result primarily from higher-than-expected output and cash flow
generation from Red Chris, and refinancing of its credit facility.



J & M VALLEY: Case Summary & 7 Largest Unsecured Creditors
----------------------------------------------------------
Debtor: J & M Valley Investments, LLC
        2808 Chateau Street
        Edinburg, TX 78539

Case No.: 15-70412

Chapter 11 Petition Date: August 7, 2015

Court: United States Bankruptcy Court
       Southern District of Texas (McAllen)

Judge: Hon. Eduardo V Rodriguez

Debtor's Counsel: John Kurt Stephen, Esq.
                  CARDENAS AND STEPHEN, L.L.P.
                  100 S Bicentennial Blvd
                  McAllen, TX 78501-7050
                  Tel: 956-631-3381
                  Fax: 956-687-5542
                  Email: kurtstep@swbell.net

Total Assets: $5.3 million

Total Liabilities: $3.8 million

The petition was signed by Homero Jasso, Jr., member.

A list of the Debtor's seven largest unsecured creditors is
available for free at http://bankrupt.com/misc/txsb15-70412.pdf


JBI LLC: Case Summary & 6 Largest Unsecured Creditors
-----------------------------------------------------
Debtor: JBI, LLC
        64113 260 St
        Litchfield, MN 55355

Case No.: 15-42790

Nature of Business: Construction and trucking

Chapter 11 Petition Date: August 7, 2015

Court: United States Bankruptcy Court
       District of Minnesota (Minneapolis)

Judge: Hon. Katherine A. Constantine

Debtor's Counsel: Robert Kalenda, Esq.
                  KALENDA LAW OFFICE
                  919 W St Germain St Ste 2000
                  St. Cloud, MN 56301
                  Tel: 320-255-8840
                  Email: info@kalendalaw.com

Total Assets: $352,500

Total Liabilities: $1.6 million

The petition was signed by Curtis Trude, controlling member.

A list of the Debtor's six largest unsecured creditors is available
for free at http://bankrupt.com/misc/mnb15-42790.pdf


JTS LLC: Files Schedules of Assets and Liabilities
--------------------------------------------------
JTS LLC with the U.S. Bankruptcy Court for the District of Alaska
its schedules of assets and liabilities, disclosing:

     Name of Schedule              Assets         Liabilities
     ----------------           ------------      -----------
  A. Real Property               $10,600,000
  B. Personal Property            $4,508,348
  C. Property Claimed as
     Exempt
  D. Creditors Holding
     Secured Claims                               $10,817,698
  E. Creditors Holding
     Unsecured Priority
     Claims                                           $19,812
  F. Creditors Holding
     Unsecured Non-priority
     Claims                                        $2,553,736
                                 -----------      -----------
        TOTAL                    $15,108,348      $13,391,246

A full-text copy of the Debtor's schedules is available for free at
http://is.gd/GR633i

                            About JTS

JTS, LLC, doing business as Johnson's Tire Service, sought Chapter
11 protection (Bankr. D. Alaska Case No. 15-00167) in Anchorage,
Alaska, on June 15, 2015, without stating a reason.  JTS, in the
business of retail tire sales and automobile maintenance and
repair, estimated $10 million to $50 million in assets and debt.

The formal schedules of assets and liabilities and the statement of
financial affairs are due June 29, 2015.  The Debtor tapped David
H. Bundy, Esq., at David H. Bundy, PC, in Anchorage, as counsel.

The U.S. Trustee for Region appointed creditors to serve on the
Official Committee of Unsecured Creditors for the Debtor's
bankruptcy case.


JW RESOURCES: Gets Final Approval to Use $2-Mil. DIP Loan
---------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Kentucky
authorized, on a final basis, JW Resources, Inc., et al., to obtain
postpetition secured financing from Gordon Brothers Finance
Company, as administrative agent, up to the amount of the
prepetition revolver of $2 million.

As reported in the Troubled Company Reporter on July 15, 2015, for
each loan disbursed pursuant to the DIP Facility, the Debtors
promise to pay at a rate per annum equal to the LIBOR Rate plus
6.75% with an interest rate floor of 1%.

The Debtors said they will use cash collateral securing their
prepetition indebtedness.  As of the Petition Date, the Debtors are
indebted to the following creditors:

      GB Credit Partners, LLC            $11,000,000
      Bayside JW Resources, Inc.         $55,000,000
      Bell County (Tax Liens)               $420,867
      Harlan County (Tax Liens)                 $393

A full-text copy of the final DIP order together with the cash
collateral budget is available for free at http://is.gd/RoCgLB

                      About JW Resources

JW Resources Inc. and its subsidiaries are U.S. producers of
thermal coal with mineral reserves, mining operations and coal
properties located in the Central Appalachian ("CAPP") regions of
Kentucky. JW acquired the thermal coal mining operations of Xinergy
in eastern Kentucky for $47.2 million in February 2013.  JW's
business operations comprise what is known as the "Straight Creek"
operations located in Bell, Leslie and Harlan Counties, Kentucky,
and the "Red Bird" operations located in Bell, Leslie, Knox, and
Clay Counties, Kentucky.  JW Resources is the parent and sole
shareholder of SCRB Properties, Inc., Straight Creek Coal  Mining,
Inc. and SCRB Processing, Inc.

JW Resources and its subsidiaries sought Chapter 11 bankruptcy
protection (Bankr. E.D. Ky. Lead Case No. 15-60831) in London,
Kentucky on June 30, 2015.

The Debtors tapped Frost Brown Todd LLC as counsel, and Energy
Ventures Analysis, Inc., as sale advisor.  

JW Resources estimated $1 million to $10 million in assets and $50
million to $100 million in debt.  Straight Creek estimated $10
million to $50 million in assets and $50 million to $100 million in
debt.


KRONOS ACQUISITION: S&P Assigns Prelim. 'B-' Corp. Credit Rating
----------------------------------------------------------------
Standard & Poor's Ratings Services said it assigned its preliminary
'B-' long-term corporate credit rating to Kronos Acquisition
Holdings Inc.  The outlook is stable.  At the same time, Standard &
Poor's assigned its preliminary 'B-' issue-level rating to the
company's proposed US$850 million senior secured term loan, and its
'CCC' issue-level rating to the proposed US$390 million senior
unsecured notes.

"The ratings reflect our view of the proposed leveraged buyout,"
said Standard & Poor's credit analyst Donald Marleau.

Kronos was created to acquire KIK Custom Products Inc. for about
US$1.6 billion.  The ratings reflect S&P's view of the proposed
leveraged buyout.  Upon the transaction's closing, S&P will
finalize the ratings on Kronos and withdraw S&P's ratings on KIK.

The ratings on Kronos reflect Standard & Poor's view of the
company's "weak" business risk profile and "highly leveraged"
financial risk profile, which result in an anchor score of 'b/b-'.
S&P selects the lower anchor based on weaker cash flow and leverage
ratios for the range of anchor outcomes.  For analytical purposes,
S&P bases its rating conclusions on the operations and financials
of the consolidated entity, which includes the core operating
subsidiary, KIK.

The stable outlook on Kronos reflects Standard & Poor's expectation
that the leveraged buyout will increase fully adjusted debt
leverage to about 8x in the next two years, and the company will
generate modest free operating cash flow that it could use for debt
reduction.

Considering its heavy debt load, S&P could lower the ratings on
Kronos if the company generates sustained negative free cash flows
(excluding growth capital expenditures) such that it is unable to
cover its fixed charges.

S&P is unlikely to raise the ratings over the next two years, given
its expectation of high debt leverage and the company's ownership
by a financial sponsor.  S&P could, however, raise its ratings if
Kronos reduces fully adjusted debt leverage to below 6x and
improves EBITDA interest coverage to 2.5x-3x.



LAURA GENS: U.S. Trustee's Bid to Dismiss Ch. 11 Case Granted
-------------------------------------------------------------
Judge Alan Jaroslovsky of the United States Bankruptcy Court for
the Northern District of California granted the motion filed by the
U.S. Trustee to dismiss Laura Gens' third Chapter 11 case.

Laura Gens filed her third Chapter 11 on January 8, 2013, three
months and four days after the dismissal of her second case.  On
April 29, 2013, the U.S. Trustee moved to dismiss the third case,
citing as cause Gens' two prior cases and her failure to provide
reasonable information or file monthly operating reports.

Judge Jaroslovsky explained that pursuant to Section 1112(b)(4)(F)
of the Bankruptcy Code, cause to dismiss includes the unexcused
failure to satisfy timely any reporting requirement established by
any rule applicable to the case.  The judge found that Gens has
failed to demonstrate any valid excuse for her delinquent operating
reports.

Judge Jaroslovsky also found that Gens has failed to demonstrate
that there is a reasonable likelihood that she can confirm a plan
within a reasonable time and that it is highly dubious that she
could ever meet the good faith requirement for confirmation
contained in Section 1129(a)(3).

The case is In re LAURA GENS, Debtor(s), NO. 13-50106 (Bankr. N.D.
Cal.).

A full-text copy of Judge JAROSLOVSKY's July 24, 2015 memorandum is
available at http://is.gd/xBBbctfrom Leagle.com.


LIGHTSQUARED INC: District Court Throws Out Ex-CEO's Plan Appeal
----------------------------------------------------------------
Judge Katherine B. Forrest of the United States District Court for
the Southern District of New York affirmed a bankruptcy court's
order confirming Lightsquared Inc., et al.'s Modified Second
Amended Joint Plan.

The Plan was proposed by a group including Fortress Credit
Opportunities Advisors LLC, Centerbridge Partners, L.P., Harbinger
Capital Partners LLC, and the Debtors, with the additional support
of SIG Holdings, Inc., and/or one of its designated affiliates,
MAST Capital Management, LLC, and the Prepetition Agent.  The
bankruptcy court confirmed the Plan on March 27, 2015.

Sanjiv Ahuja, former Chief Executive Officer and holder of
approximately 8% of the existing common equity interests of debtor
LightSquared, Inc., filed an appeal, arguing that (1) the Plan
violates the "fair and equitable" requirements of 29 U.S.C. Section
1129, (2) the Plan violates the equality of treatment rule of
Section 1123(a)(4) of the Bankruptcy Code, and (3) the Plan was not
proposed in good faith.

Judge Forrest concluded that none of Ahuja's arguments had merit.
Judge Forrest found that as an equity holder in LightSquared, Inc.,
Ahuja does not participate in the Plan, no such equity holder does,
and no class junior to Ahuja "leaps over" his class.  Thus, the
judge found no violation of the absolute priority rule.

Judge Forrest also determined that the Plan does not violate
Section 1123(a)(4) since the bankruptcy court specifically found
that Harbinger's participation was based on its preferred equity
interests in LightSquared and the contributions of Harbinger's
litigation claims.  Judge Forrest also found no merit in Ahuja's
claim that he was misled into thinking that when signing a
settlement agreement he would necessarily receive shares in the
reorganized debtor.  The judge held that the claim is one for
breach of the Settlement Agreement, but do not amount to a plan
proposed in bad faith.

The case is SANJIV AHUJA, Appellant, v. LIGHTSQUARED INC., et al.,
Appellees, NO. 15-CV-2342 (KBF) (S.D.N.Y.), relating to In re
LIGHTSQUARED, INC., et al., Debtors.

A full-text copy of appellate court's July 27, 2015 opinion is
available at http://is.gd/19xZEffrom Leagle.com.

LightSquared Inc. is represented by:

          Alan Joseph Stone, Esq.
          Matthew Scott Barr, Esq.
          MILBANK, TWEED, HADLEY & MCCLOY LLP
          28 Liberty Street
          New York, NY 10005-1413
          Tel: (212) 530-5000
          Fax: (212) 530-5219
          Email: astone@milbank.com

Sanjiv Ahuja is represented by:

          Avery Daniel Samet, Esq.
          Bijan Amini, Esq.
          Jaime Burton Leggett, Esq.
          STORCH AMINI MUNVES, P.C.
          2 Grand Central Tower
          140 East 45th Street 25th Floor
          New York, NY 10017
          Tel: (212) 490-4100
          Fax: (212) 490-4208
          Email: asamet@samlegal.com
                 bamini@samlegal.com
                 jleggett@samlegal.com

Harbinger Capital Partners LLC is represented by:

          Adam L.. Shiff, Esq.
          David M. Friedman, Esq.
          KASOWITZ, BENSON, TORRES & FRIEDMAN L.L.P.
          1633 Broadway
          New York, NY 10019          
          Tel: (212) 506-1700
          Fax: (212) 506-1800
          Email: ashiff@kasowitz.com
                 dfriedman@kasowitz.com

Centerbridge Partners L.P. is represented by:

          Aaron Stephen Rothman, Esq.
          Brad Eric Scheler, Esq.
          Peter Brian Siroka, Esq.
          FRIED, FRANK, HARRIS, SHRIVER & JACOBSON LLP
          One New York Plaza
          New York, NY 10004
          Tel: (212) 859-8000
          Fax: (212) 859-4000
          Email: aaron.rothman@friedfrank.com
                 brad.scheler@friedfrank.com
                 peter.siroka@friedfrank.com

JPM Investment Parties is represented by:

          Elisha David Graff, Esq.
          SIMPSON THACHER & BARTLETT LLP
          425 Lexington Avenue
          New York, NY 10017
          Tel: (212) 455-2000
          Fax: (212) 455-2502
          Email: egraff@stblaw.com

                   About LightSquared Inc.

LightSquared Inc. and 19 of its affiliates filed Chapter 11
bankruptcy petitions (Bankr. S.D.N.Y. Lead Case No. 12-12080) on
May 14, 2012, to resolve regulatory issues that have prevented it
from building its coast-to-coast integrated satellite 4G wireless
network.

LightSquared had invested more than $4 billion to deploy an
integrated satellite-terrestrial network.  In February 2012,
however, the U.S. Federal Communications Commission told
LightSquared the agency would revoke a license to build out the
network as it would interfere with global positioning systems used
by the military and various industries.  In March 2012, the
Company's partner, Sprint, canceled a master services agreement.
LightSquared's lenders deemed the termination of the Sprint
agreement would trigger cross-defaults under LightSquared's
prepetition credit agreements.

LightSquared and its prepetition lenders attempted to negotiate a
global restructuring that would provide LightSquared with liquidity
and runway necessary to resolve its issues with the FCC.

Despite working diligently and in good faith, however, LightSquared
and the lenders were not able to consummate a global restructuring
on terms acceptable to all interested parties.

Lawyers at Milbank, Tweed, Hadley & McCloy LLP serve as counsel to
the Debtors.  Alvarez & Marsal North America, LLC, is the financial
advisor.  Kurtzman Carson Consultants LLC serves as claims and
notice agent.

                          *     *     *

Bankruptcy Judge Shelley C. Chapman in late March 2015, approved
LightSquared Inc.'s Chapter 11 reorganization plan.  As previously
reported by The Troubled Company Reporter, the Debtors, in
December, filed a joint plan and disclosure statement, which
contemplate, among other things, (A) new money investments by the
New Investors in exchange for a combination of preferred and common
equity, (B) the conversion of the Prepetition LP Facility Claims
into new second lien debt obligations, (C) the repayment in full,
in cash, of the Inc. Facility Prepetition Inc. Facility
NonSubordinated Claims immediately following confirmation of the
Plan, (D) the payment in full, in cash, of LightSquared's general
unsecured claims, (E) the provision of $1.25 billion in new money
working capital for the Reorganized Debtors, (F) the assumption of
certain liabilities, (G) the resolution of all inter-Estate
disputes, and (H) the contribution by Harbinger of the Harbinger
Litigations.


LONESTAR GEOPHYSICAL: Wants to Hire Deloitte Tax as Accountant
--------------------------------------------------------------
Lonestar Geophysical Surveys, LLC, asks the U.S. Bankruptcy Court
for the Western District of Oklahoma for permission to employ
Deloitte Tax LLP, as accountants.

Deloitte Tax will assist the Debtor in the preparation of its 2014
federal, state and local income tax returns.

The hourly rates charged by Deloitte Tax for the work are:

         Partner/Director-Specialist            $465
         Partner/Director                       $425
         Senior Manager                         $375
         Manager                                $325
         Senior                                 $270
         Associate                              $215
         Project Professional                   $140


To the best of the Debtor's knowledge, the firm does not represent
any interest adverse to the estate and the matters upon which it is
to be retained.

                    About Lonestar Geophysical

Lonestar Geophysical Surveys, LLC, which acquires seismic data and
provides services and products to the oil and gas industry, sought
bankruptcy protection (Bankr. W.D. Okla. Case No. 15-11872) on
May 18, 2015.

Judge Hon. Sarah A. Hall presides over the case.  The Debtor tapped
Ross A. Plourde, Esq., at McAfee & Taft, as counsel.

According to the docket, the Debtor's Chapter 11 plan and
disclosure statement are due Sept. 15, 2015.  Governmental proofs
of claim are due Nov. 16, 2015.

The Debtor, in an amended schedules, disclosed total assets of
$21,643,793 and total liabilities of $12,311,768.


LUCA INTERNATIONAL: Files for Chapter 11 to Sell Assets
-------------------------------------------------------
Houston-based oil and gas producer Luca International Group sought
bankruptcy protection due to cash woes and a move by the U.S.
Securities and Exchange Commission for the appointment of a
receiver.

Loretta Cross, who was brought to the Company as its chief
restructuring officer, said the purpose of the Chapter 11 filing is
to sell the Debtors' assets and create a source of funds that can
be used to repay creditors (including claims by litigants) and
return any remaining amounts to investors.

According to a draft reserve report prepared in March, the Debtors
have proved developed non-producing and prove behind pipe net
reserves of approximately 3.2 billion cubic feet of gas and 450
million barrels of oil.

Bingqing Yang, the owner, financed the Debtors and affiliated
companies primarily by raising money from investors in China and
Japan.  Some of the investors participated in an EB5 visa program
that Ms. Yang organized.  These funds were typically placed into
one entity and then used to pay expenses for one of the operating
companies or lent to one of the operating companies.

The SEC on July 6, 2015, filed with the Northern District of
California a suit against the Luca entities, Bingqing Yang, Lei
(lily) Lei, Anthony V. Pollace, and Yong (Michael) Chen.  The SEC
litigation alleges that investors' funds were not spent
appropriately or in accordance with the fund raising documents.

The SEC has moved for the appointment of a receiver along with
other restrictive measures.  The Luca entities are in the process
of assessing the SEC's requests and will determine what actions
they can agree to accept and which will be made moot by the filing
of the Chapter 11 proceeding.

According to the CRO, the Company is simply out of cash.  The
Company owes more to trade creditors than it can pay for out of its
current operating cash flow.  Over $500,000 of liens have been
placed against the Belle Grove #1 well.  Exploration and
development costs were apparently excessive and drained the
Debtors' cash.  The debtor entities have been selectively marketing
the properties for sale to foreign buyers.  They were not
successful in finding a buyer for the assets in a time frame that
would have avoided a Chapter 11 filing.

The Debtors say they have obtained Debtor In Possession ("DIP")
financing of up to $2 million, which they believe will be
sufficient to fund the company during the sales process.

The Debtors intend to use the next month to prepare the assets for
a sale.  This will include addressing maintenance needs, hiring an
investment banker, stabilizing the production numbers and updating
the reserve report.

The intention is to spend a reasonable period of time marketing the
assets, estimated to be three to four months.  This will ensure
that they give new buyers tune to do adequate due diligence, thus
enhancing the value of the bids.  In addition, they will re-engage
with potential buyers that have already been in discussions with
the Luca entities.

In addition to the sales process, a forensic investigation must be
done to assess if funds received from the investors, or borrowed
from other sources left the Luca entities for inappropriate uses.
The CRO says he will utilize the bankruptcy court as a means to
pursue the recovery of those funds.

                       First Day Motions

The Debtors on the Petition Date filed motions to:

  -- jointly administer their Chapter 11 cases;
  -- employ a claims, noticing and balloting agent;
  -- extend the deadline to file schedules;
  -- maintain their prepetition bank accounts;
  -- pay claims of critical vendors;
  -- incur postpetition indebtedness;
  -- reject a lease or executory contract;
  -- employ a CRO; and
  -- pay wages and employee benefits.

A copy of the affidavit in support of the first day motions is
available for free at:

   http://bankrupt.com/misc/Luca_Int_1st_Day_Affidavit.PDF

                     About Luca International

Luca International Group LLC and Luca Operation, LLC, and their
affiliates are engaged in the exploration and production of natural
gas, petroleum and related hydrocarbons.  The primary assets are
located in Iberville and Ascension Parishes in Louisiana.  These
assets include 3 operating oil and gas wells -- Belle Grove 1,
Dugas & Leblanc 1 and Jumonville 2.  In addition, the assets
include a water disposal well, Acosta 1, and a shut-in-oil and gas
well, Jumonville 1.  The Luca entities also own oil and gas leases
in Texas and working interests in various locations.  The Luca
entities are owned by Bingqing Yang.

Luca International Group and 11 related entities sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 15-34221) in Houston,
Texas, on Aug. 6, 2015.  The cases are assigned to Judge David R
Jones.

The Debtors tapped Hoover Slovacek, LLP, and BMC Group, Inc.

Luca International estimated $50 million to $100 million in assets
and debt.

The petitions were signed by Loretta R. Cross, the CRO.


LUCA INTERNATIONAL: Proposes $2MM DIP Loan from Schumann/Steier
---------------------------------------------------------------
Luca International Group LLC and Luca Operation LLC ask the U.S.
Bankruptcy Court for the Southern District of Texas for authority
to obtain postpetition financing of up to $2,000,000 from
Schumann/Steier Holdings, LLC.

Schumann/Steier Holdings or its designee has agreed to provide
secured DIP financing, pursuant to 11 U.S.C. Sec. 364(b), of up to
$2,000,000 to cover the projected shortfalls in operating expenses
and professional fees provided for in a budget.

The salient terms of the DIP facility are:

   * Interest rate: LIBOR plus 15%, with a LIBOR floor of 3%. Upon
disbursement of the Interim Draw, interest will at all times accrue
on the greater of: (1) the Borrowers' outstanding balance under the
DIP Facility; or (2) $1 million, until all amounts owed by the
Borrowers under the DIP Facility have been paid in full.

   * Commitment Fee: 2.5% of the Facility Amount, payable upon
funding of the Interim Draw.

   * Collateral Monitoring Fee: $11,000 per month; no additional
financial advisory or collateral monitoring fees of the Lender will
be billed to Luca.

   * Due diligence expense reimbursement: Initial advance of
$30,000, reasonable expenses only.

   * Interim Draw: $200,000, funded upon approval of the Interim
DIP Motion to be filed as one of the first day motions by an Order
acceptable to the DIP Lender in its sole discretion.

   * Maturity: Nine months from approval of the Interim DIP Motion

   * Liens: In order to secure the Postpetition Debt, effective
immediately upon entry of the Interim Order, the DIP Lender will be
granted continuing, valid, binding, enforceable, non-avoidable, and
automatically and properly perfected postpetition security
interests in and liens, on all assets of the Debtors.

   * Priority of Liens:  To the extent permissible under the
Bankruptcy Code, pursuant to Sec. 364(d)(1) of the Bankruptcy Code,
the Postpetition Liens will be senior in priority and superior to
any security, mortgage collateral interest, lien or claim on or to
any of the Collateral.

   * Superpriority Claim: Upon entry of the Interim Order, the DIP
Lender will be granted, pursuant to section 364(c)(1) of the
Bankruptcy Code, an allowed superpriority claim against each of the
Debtors in the Chapter 11 cases and any successor cases for all
Postpetition Debt.

                     About Luca International

Luca International Group LLC and Luca Operation, LLC, and their
affiliates are engaged in the exploration and production of natural
gas, petroleum and related hydrocarbons.  The primary assets are
located in Iberville and Ascension Parishes in Louisiana.  These
assets include 3 operating oil and gas wells -- Belle Grove 1,
Dugas & Leblanc 1 and Jumonville 2.  In addition, the assets
include a water disposal well, Acosta 1, and a shut-in-oil and gas
well, Jumonville 1.  The Luca entities also own oil and gas leases
in Texas and working interests in various locations.  The Luca
entities are owned by Bingqing Yang.

Luca International Group and 11 related entities sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 15-34221) in Houston,
Texas, on Aug. 6, 2015.  The cases are assigned to Judge David R
Jones.

The Debtors tapped Hoover Slovacek, LLP, and BMC Group, Inc.

Luca International estimated $50 million to $100 million in assets
and debt.

The petitions were signed by Loretta R. Cross, the CRO.


LUCA INTERNATIONAL: Proposes to Pay $214,000 to Critical Vendors
----------------------------------------------------------------
Luca International Group LLC, et al., filed with the U.S.
Bankruptcy Court for the Southern District of Texas a motion
seeking authority to pay the prepetition claims of critical vendors
in an amount less than $213,942 or 68% of the total estimated
amount owed to these critical vendors.

Counsel to the Debtors, Brendetta A. Scott, Esq., at Hoover
Slovacek LLP, explains that many of the vendors provide critical
safety and environmental services, the loss of which could expose
the Debtors to significant remediation liability and compliance
costs.  Also, the vendors have liens or the right to file liens,
which are not barred by the automatic stay.

The Debtors provided a summary of the estimated total amount due to
each Critical Vendor, the requested amount, and the ratio of
requested amount to estimated total amount due:

                                   Est. Amount  Proposed  % of
         Vendor                        Due       Payment  Est.
         ------                    -----------   -------  ----
Coastal Chemical Co. LLC              $2,181      $2,181  100%
Core Laboratories, LP                  4,167       4,167  100%
DNOW L.P.                              9,108       9,108  100%
F.A.S. Environmental Services, LLC    56,014      41,912   75%
Global Logistics, LLC                 14,176      10,000   71%
Gustavson Associates, LLC             20,036      20,036  100%
Ingo Energy, LLC                       5,031       5,031  100%
Ingo Gauging Services, LLC            30,856      30,856  100%
K-J Company, Inc.                      2,000       2,000  100%
Ranger Specialty & Supply                651         651  100%
Ric Bajon & Associates, LLC          172,536      88,000   51%
                                   -----------   -------  ----
                                    $316,756    $213,942   68%

                     About Luca International

Luca International Group LLC and Luca Operation, LLC, and their
affiliates are engaged in the exploration and production of natural
gas, petroleum and related hydrocarbons.  The primary assets are
located in Iberville and Ascension Parishes in Louisiana.  These
assets include 3 operating oil and gas wells -- Belle Grove 1,
Dugas & Leblanc 1 and Jumonville 2.  In addition, the assets
include a water disposal well, Acosta 1, and a shut-in-oil and gas
well, Jumonville 1.  The Luca entities also own oil and gas leases
in Texas and working interests in various locations.  The Luca
entities are owned by Bingqing Yang.

Luca International Group and 11 related entities sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 15-34221) in Houston,
Texas, on Aug. 6, 2015.  The cases are assigned to Judge David R
Jones.

The Debtors tapped Hoover Slovacek, LLP, and BMC Group, Inc.

Luca International estimated $50 million to $100 million in assets
and debt.

The petitions were signed by Loretta R. Cross, the CRO.


LUCA INTERNATIONAL: Seeks to Reject 3 Leases
--------------------------------------------
Luca International Group LLC, et al., are asking the U.S.
Bankruptcy Court for the Southern District of Texas for approval to
reject these executory contracts:

  -- an office space lease for the premises at 600 Travis Street,
Suite B1.009 in Houston, signed by Luca International Group (Texas)
LLC with Texas Tower Limited;

  -- Vehicle Lease CSOOW4 signed by Luca Operation LLC with
Fletcher Jones of Motorcars of Freemont; and

  -- Vehicle Lease S550V signed by Luca Operation LLC with Fletcher
Jones of Motorcars of Freemont.

T. Josh Judd, Esq., at Hoover Slovaceck LLP, explains that the
Debtors are currently undergoing a comprehensive review of their
executory contracts to determine which contracts to assume and
which to reject.  Because the Debtors have reduced operations and
anticipate selling substantially all of their physical assets, the
Debtors no longer require certain executory contracts and will seek
to reject those contracts that provide no meaningful value or
benefit to the Debtors' estates.

                     About Luca International

Luca International Group LLC and Luca Operation, LLC, and their
affiliates are engaged in the exploration and production of natural
gas, petroleum and related hydrocarbons.  The primary assets are
located in Iberville and Ascension Parishes in Louisiana.  These
assets include 3 operating oil and gas wells -- Belle Grove 1,
Dugas & Leblanc 1 and Jumonville 2.  In addition, the assets
include a water disposal well, Acosta 1, and a shut-in-oil and gas
well, Jumonville 1.  The Luca entities also own oil and gas leases
in Texas and working interests in various locations.  The Luca
entities are owned by Bingqing Yang.

Luca International Group and 11 related entities sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 15-34221) in Houston,
Texas, on Aug. 6, 2015.  The cases are assigned to Judge David R
Jones.

The Debtors tapped Hoover Slovacek, LLP, and BMC Group, Inc.

Luca International estimated $50 million to $100 million in assets
and debt.

The petitions were signed by Loretta R. Cross, the CRO.


METROPOLITAN PIER: Skips Debt-Fund Payment Due to Budget
--------------------------------------------------------
Elizabeth Campbell, writing for Bloomberg News, reported that
Chicago's Metropolitan Pier and Exposition Authority was unable to
make a monthly payment into the fund that cover its debt bills
because of the political impasse that's left Illinois without a
budget for more than a month.

According to the report, citing a filing with the Municipal
Securities Rulemaking Board, the authority failed to make a
required July deposit of $20.8 million for debt service on the
convention center's bonds, which are backed by Illinois sales taxes
and other levies collected by the authority.  The agency said that
it has the money for the reserve payment but can't transfer the
funds until the legislature allows it to do so, the report related.


MG GLOBAL: Supplemental Admin. Claims Bar Date Set for Sept. 4
--------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of New York set
Sept. 4, 2015, at 5:00 p.m. (prevailing Pacific Time), as the
deadline for each person or entity to file supplemental
administrative proofs of claim against MF Global Inc. with respect
to administrative expenses arising between Sept. 1, 2013, and July
31, 2015.

The Court noted the deadline for asserting customer or general
creditor claims that arose before Oct. 31, 2011, and June 2, 2012,
and any such claim is now time-barred.  The MF Global trustee has
issued determinations allowing or denying all customer claims.  The
deadline for asserting administrative proofs of claim with respect
to administrative expenses arising between Oct. 11, 2011, and Aug.
31, 2013, was Nov. 10, 2013.

All supplemental administrative proofs of claim must be filed at:

a) if by overnight courier or hand delivery to:

   MG Global Inc. Claims Processing center
   c/o Epiq Bankruptcy Solutions LLC
   10300 SW Allen Blvd.
   Beaverton, OR 97005

b) if by first-class mail to:
  
   MG Global Inc. Claims Processing center
   c/o Epiq Bankruptcy Solutions LLC
   P.O. Box 4420
   Beaverton, OR 970764420

                        About MF Global

New York-based MF Global -- http://www.mfglobal.com/-- was one of  
the world's leading brokers of commodities and listed derivatives.
MF Global provides access to more than 70 exchanges around the
world.  The firm also was one of 22 primary dealers authorized to
trade U.S. government securities with the Federal Reserve Bank of
New York.  MF Global's roots go back nearly 230 years to a sugar
brokerage on the banks of the Thames River in London.

On Oct. 31, 2011, MF Global Holdings Ltd. and MF Global Finance USA
Inc. filed voluntary Chapter 11 petitions (Bankr. S.D.N.Y. Case
Nos. 11-15059 and 11-5058), after a planned sale to Interactive
Brokers Group collapsed.  As of Sept. 30, 2011, MF Global had
$41,046,594,000 in total assets and $39,683,915,000 in total
liabilities.

On Nov. 7, 2011, the United States Trustee appointed the statutory
creditors' committee in the Debtors' cases.  At the behest of the
Statutory Creditor's Committee, the Court directed the U.S. Trustee
to appoint a chapter 11 trustee.  On Nov. 28, 2011, the Bankruptcy
Court entered an order approving the appointment of Louis J. Freeh,
Esq., of Freeh Group International Solutions, LLC, as Chapter 11
trustee.

On Dec. 19, 2011, MF Global Capital LLC, MF Global Market Services
LLC and MF Global FX Clear LLC filed voluntary Chapter 11 petitions
(Bankr. S.D.N.Y. Case Nos. 11-15808, 11-15809 and 11-15810).  On
Dec. 27, the Court entered an order installing Mr. Freeh as Chapter
11 Trustee of the New Debtors.

On March 2, 2012, MF Global Holdings USA Inc. filed a voluntary
Chapter 11 petition (Bankr. S.D.N.Y. Case No. 12-10863), and Mr.
Freeh also was installed as its Chapter 11 Trustee.

Judge Honorable Martin Glenn presides over the Chapter 11 case.  J.
Gregory Milmoe, Esq., Kenneth S. Ziman, Esq., and J. Eric Ivester,
Esq., at Skadden, Arps, Slate, Meagher & Flom LLP, serve as
bankruptcy counsel.  The Garden City Group, Inc., serves as claims
and noticing agent.  The petition was signed by Bradley I. Abelow,
Executive Vice President and Chief Executive Officer of MF Global
Finance USA Inc.

The Chapter 11 Trustee has tapped (i) Freeh Sporkin & Sullivan LLP,
as investigative counsel; (ii) FTI Consulting Inc., as
restructuring advisors; (iii) Morrison & Foerster LLP, as
bankruptcy counsel; and (iv) Pepper Hamilton as special counsel.

The Official Committee of Unsecured Creditors has retained Capstone
Advisory Group LLC as financial advisor, while lawyers at Proskauer
Rose LLP serve as counsel.

The Securities Investor Protection Corporation commenced
liquidation proceedings against MF Global Inc. to protect
customers.  James W. Giddens was appointed as trustee pursuant to
the Securities Investor Protection Act.  He is a partner at Hughes
Hubbard & Reed LLP in New York.

Jon Corzine, the former New Jersey governor and co-CEO of Goldman
Sachs Group Inc., stepped down as chairman and chief executive
officer of MF Global just days after the bankruptcy filing.

In April 2013, the Bankruptcy Court approved MF Global Holdings'
plan to liquidate its assets.  Bloomberg News reported that the
court-approved disclosure statement initially told creditors with
$1.134 billion in unsecured claims against the parent holding
company why they could expect a recovery of 13.4% to 39.1% from the
plan.  As a consequence of a settlement with JPMorgan, supplemental
materials informed unsecured creditors their recovery was reduced
to the range of 11.4% to 34.4%.  Bank lenders will have the same
recovery on their $1.174 billion claim against the holding company.
As a consequence of the settlement, the predicted recovery became
18% to 41.5% for holders of $1.19 billion in unsecured claims
against the finance subsidiary, one of the companies under the
umbrella of the holding company trustee.  Previously, the predicted
recovery was 14.7% to 34% on bank lenders' claims against the
finance subsidiary.


MGM RESORTS: Posts $97.4 Million Net Income for Second Quarter
--------------------------------------------------------------
MGM Resorts International filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing net income
attributable to the Company of $97.4 million on $2.3 billion of
revenues for the three months ended June 30, 2015, compared to net
income attributable to the Company of $110 million on $2.5 billion
of revenues for the same period during the prior year.

For the six months ended June 30, 2015, the Company reported net
income attributable to the Company of $267.3 million on $4.7
billion of revenues compared to net income attributable to the
Company of $212.6 million on $5.2 billion of revenues for the same
period in 2014.

As of June 30, 2015, the Company had $27.1 billion in total assets,
$17.9 billion in total liabilities, $5 million in redeemable
noncontrolling interest and $9.1 billion in total stockholders'
equity.

A full-text copy of the Form 10-Q is available for free at:

                       http://is.gd/jZhpPw

                        About MGM Resorts

MGM Resorts International (NYSE: MGM) a global hospitality
company, operating a portfolio of destination resort brands
including Bellagio, MGM Grand, Mandalay Bay and The Mirage.  The
Company also owns 51% of MGM China Holdings Limited, which owns
the MGM Macau resort and casino and is in the process of
developing a gaming resort in Cotai, and 50% of CityCenter in Las
Vegas, which features ARIA resort and casino.  For more
information about MGM Resorts International, visit the Company's
Web site at www.mgmresorts.com.

MGM Resorts reported a net loss attributable to the Company of
$156.60 million in 2013 following a net loss attributable to the
Company of $1.76 billion in 2012.

                         Bankruptcy Warning

The Company stated in its 2013 Annual Report, "The agreements
governing our senior secured credit facility and other senior
indebtedness contain restrictions and limitations that could
significantly affect our ability to operate our business, as well
as significantly affect our liquidity, and therefore could
adversely affect our results of operations.  Covenants governing
our senior secured credit facility and certain of our debt
securities restrict, among other things, our ability to:

   * pay dividends or distributions, repurchase or issue equity,
     prepay certain debt or make certain investments;

   * incur additional debt;

   * incur liens on assets;

   * sell assets or consolidate with another company or sell all
     or substantially all assets;

   * enter into transactions with affiliates;

   * allow certain subsidiaries to transfer assets; and

   * enter into sale and lease-back transactions.

Our ability to comply with these provisions may be affected by
events beyond our control.  The breach of any such covenants or
obligations not otherwise waived or cured could result in a
default under the applicable debt obligations and could trigger
acceleration of those obligations, which in turn could trigger
cross defaults under other agreements governing our long-term
indebtedness.  Any default under our senior secured credit
facility or the indentures governing our other debt could
adversely affect our growth, our financial condition, our results
of operations and our ability to make payments on our debt, and
could force us to seek protection under the bankruptcy laws."

                           *     *     *

As reported by the TCR on Nov. 14, 2011, Standard & Poor's Ratings
Services raised its corporate credit rating on MGM Resorts
International to 'B-' from 'CCC+'.  In March 2012, S&P revised
the outlook to positive from stable.

"The revision of our rating outlook to positive reflects strong
performance in 2011 and our expectation that MGM will continue to
benefit from the improving performance trends on the Las Vegas
Strip," S&P said.

In March 2012, Moody's Investors Service affirmed its B2 corporate
family rating and probability of default rating.  The affirmation
of MGM's B2 Corporate Family Rating reflects Moody's view that
positive lodging trends in Las Vegas will continue through 2012
which will help improve MGM's leverage and coverage metrics,
albeit modestly.  Additionally, the company's declaration of a $400
million dividend ($204 million to MGM) from its 51% owned Macau
joint venture due to be paid shortly will also improve the
company's liquidity profile. The ratings also consider MGM's
recent bank amendment that resulted in about 50% of its
$3.5 billion senior credit facility being extended one year from
2014 to 2015.

As reported by the TCR on Sept. 29, 2014, Fitch Ratings has
upgraded MGM Resorts International's (MGM) and MGM China Holdings
Ltd's (MGM China) IDRs to 'B+' from 'B' and 'BB' from 'BB-',
respectively.  Fitch's upgrade of MGM's IDR to 'B+' and the
Positive Outlook reflect the company's strong performance on the
Las Vegas Strip and in Macau as well as Fitch's longer-term
positive outlooks for these markets.


MIDSTATES PETROLEUM: Incurs $598 Million Net Loss in Q2
-------------------------------------------------------
Midstates Petroleum Company, Inc. filed with the Securities and
Exchange Commission its quarterly report on Form 10-Q disclosing
a net loss of $598.4 million on $74.7 million of total revenues for
the three months ended June 30, 2015, compared to a net loss of
$2.1 million on $147.9 million of total revenues for the same
period last year.

For the six months ended June 30, 2015, the Company reported a net
loss of $791.9 million on $185.9 million of total revenues compared
to a net loss of $85.7 million on $292.6 million of total revenues
for the same period a year ago.

As of June 30, 2015, the Company had $1.7 billion in total assets,
$2.1 billion in total liabilities and a $322.7 million total
stockholders' deficit.

A full-text copy of the Form 10-Q is available for free at:

                       http://is.gd/7DqiXJ

                  About Midstates Petroleum Company

Midstates Petroleum Company, Inc. --
http://www.midstatespetroleum.com/-- is an independent exploration
and production company focused on the application of modern
drilling and completion techniques in oil and liquids-rich basins
in the onshore U.S. Midstates' drilling and completion efforts are
currently focused in the Mississippian Lime oil play in Oklahoma
and Anadarko Basin in Texas and Oklahoma.  The Company's operations
also include the upper Gulf Coast tertiary trend in central
Louisiana.

Midstates reported net income of $117 million on $794 million of
total revenues for the year ended Dec. 31, 2014, compared to a net
loss of $344 million on $470 million of total revenues for the year
ended Dec. 31, 2013.

The Company's independent auditor, Deloittee & Touche LLP, in
Houston, Texas, issued a "going concern" qualification on the
consolidated financial statements for the year ended Dec. 31, 2014,
citing that Midstates' projected debt covenant violation and
resulting lack of liquidity raise substantial doubt about its
ability to continue as a going concern.

                             *    *    *

Midstates Petroleum carries a 'B' corporate credit rating from
Standard & Poor's Ratings Services.

As reported by the TCR on April 8, 2013, Moody's Investors Service
affirmed Midstates Petroleum's 'B3' Corporate Family Rating.


MILLENNIUM HEALTH: Faces Humana Damages Claim
---------------------------------------------
Laura J. Keller, writing for Bloomberg News, reported that
Millennium Health LLC is contending with more legal fallout after
reaching a tentative deal to settle a government probe over alleged
billing irregularities.

According to the report, citing two people familiar with the
situation, Humana Inc. has sought monetary damages tied to
allegedly unlawful insurance claims made by the drug tester.
Humana sought the damages, along with injunctive relief, through a
demand for arbitration dated May 29, the people said, the report
related.

                    *     *     *

The Troubled Company Reporter, citing The Wall Street Journal,
reported that Millennium Health LLC is working with restructuring
advisers at Lazard Ltd. to explore options for bolstering its
finances as it looks to move past a billing dispute with the U.S.
government.

The TCR, on July 30, 2015, reported that Moody's Investors Service
downgraded Millennium Health, LLC's Corporate Family Rating to Caa2
from B2 and Probability of Default Rating to Caa2-PD from B2-PD.
Additionally, Moody's downgraded the ratings on the company's
senior secured credit facilities to Caa2 (LGD 4) from B2 (LGD 4).
The ratings remain under review for further downgrade.

The TCR, on July 23, 2015, reported that Standard & Poor's Ratings
Services placed all of its ratings, including its 'B' corporate
credit rating, on San Diego-based clinical toxicology laboratory
services provider Millennium Health LLC on CreditWatch with
negative implications.

"The CreditWatch listing reflects our view that there is
considerable uncertainty regarding Millennium's ability to service
its debt over the long term, given the ongoing, rapid
deterioration
in the reimbursement rates that the company receives for urine
drug
testing as well as the company's need to fund its pending
settlement regarding Medicare overbilling allegations," said
credit
analyst Shannan Murphy.  "While the amount and timing of any
settlement has not yet been disclosed, we believe the amount will
likely significantly exceed the approximately $60 million in cash
the company held at March 31, 2015.  Further, we believe the
company's financial covenants and falling EBITDA would preclude it
from accessing the revolver to fund any settlement.  As such, we
believe a lump-sum payment requirement could result in a liquidity
event."


MOBILESMITH INC: Incurs $1.8 Million Net Loss in Second Quarter
---------------------------------------------------------------
MobileSmith, Inc. filed with the Securities and Exchange Commission
its quarterly report on Form 10-Q disclosing
a net loss of $1.8 million on $407,545 of total revenue for the
three months ended June 30, 2015, compared to a net loss of $1.6
million on $194,783 of total revenue for the same period in 2014.

For the six months ended June 30, 2015, the Company reported a net
loss of $3.7 million on $833,733 of total revenue compared to a net
loss of $3.2 million on $382,729 of total revenue for the same
period during the prior year.

As of June 30, 2015, the Company had $1.9 million in total assets,
$37.3 million in total liabilities and a $35.4 million total
stockholders' deficit.

A full-text copy of the Form 10-Q is available for free at:

                       http://is.gd/P9Fo2I

                      About MobileSmith Inc.

MobileSmith, Inc. (formerly, Smart Online, Inc.) was incorporated
in the State of Delaware in 1993.  The Company changed its name to
MobileSmith, Inc., effective July 1, 2013.  The Company develops
and markets software products and services tailored to users of
mobile devices.  The Company's flagship product is The
MobileSmithTM Platform.  The MobileSmithTM Platform is an
innovative, patents pending mobile app development platform that
enables organizations to rapidly create, deploy, and manage
custom, native smartphone apps deliverable across iOS and Android
mobile platforms.

MobileSmith reported a net loss of $7.33 million on $879,000 of
total revenue for the year ended Dec. 31, 2014, compared to a net
loss of $27.5 million on $339,000 of total revenue in 2013.

Cherry Bekaert LLP, in Raleigh, North Carolina, issued a "going
concern" qualification in its report on the consolidated financial
statements for the year ended Dec. 31, 2014, citing that the
Company has suffered recurring losses from operations and has a
working capital deficiency as of Dec. 31, 2014.  These conditions
raise substantial doubt about the Company's ability to continue as
a going concern.


MONAKER GROUP: Posts $2.7 Million Net Loss for May 31 Quarter
-------------------------------------------------------------
Monaker Group, Inc. filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing a net loss
of $2.7 million on $336,093 of total revenues for the three months
ended May 31, 2015, compared to a net loss of $546,288 on $344,957
of total revenues for the same period in 2014.

As of May 31, 2015, the Company had $7.4 million in total assets,
$10.2 million in total liabilities and a $2.8 million total
stockholders' deficit.

At May 31, 2015, the Company had $96,778 cash on-hand, a decrease
of $129,634 from $226,412 at the start of fiscal 2016.  The
decrease in cash was due primarily to operating expenses, website
development costs and advances to affiliates.

A full-text copy of the Form 10-Q is available for free at:

                        http://is.gd/veUr4r
                        About Monaker Group

Monaker Group, Inc., formerly known as Next 1 Interactive, Inc., is
a digital media marketing company focusing on lifestyle enrichment
for consumers in the travel, home and employment sectors.  Core to
its marketing services are key elements including proprietary
video-centered technology and established partnerships that enhance
its reach.  Video is quickly becoming consumer's preferred method
of searching and educating themselves prior to purchases.
Monaker's video creation technology and film libraries combine to
create lifestyle video offerings that can be shared both to its
customers and through trusted distribution systems of its major
partners.  The end result is better engagement with consumers who
gain in-depth information on related products and services helping
to both inform and fulfill purchases.  Unlike traditional marketing
companies that simply charge for advertising creation, Monaker
holds licenses and/or expertise in the travel, real estate and
employment sectors allowing it to capture fees at the point of
purchase while the majority of transactions are handled by
Monaker's partners.  This should allow the company to capture
greater revenues while eliminating much of the typical overhead
associated with fulfillment.  Monaker core holdings include
Maupintour, NameYourFee.com, RealBiz Media Group - helping it to
deliver marketing solutions to consumers at home, work and play.

Next 1 Interactive reported a net loss of $50,486 on $1.1 million
of total revenues for the year ended Feb. 28, 2015, compared to a
net loss of $18.3 million on $1.5 million of total revenues for the
year ended Feb. 28, 2014.

D'Arelli Pruzansky, P.A., in Boca Raton, Florida, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Feb. 28, 2015, citing that the Company has incurred
an operating loss of $5,437,235 and net cash used in operations of
$2,624,822 for the year ended Feb. 28, 2015, and the Company had an
accumulated deficit of $86,078,617 and a working capital deficit of
$12,811,302 at February 28, 2015.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.


MOUNTAINEER GAS: Fitch Affirms 'BB+' LT Issuer Default Rating
-------------------------------------------------------------
Fitch Ratings has affirmed Mountaineer Gas Company's (MGC)
Long-Term Issuer Default Rating (IDR) at 'BB+' and Senior Unsecured
Debt rating at 'BBB-'.

The Rating Outlook is Stable.

These rating actions affect $90 million of long-term debt.

The ratings on MGC primarily reflect balanced recent rate case
outcomes in an otherwise challenging regulatory environment in West
Virginia. The ratings also incorporate an elevated capex program
and a private equity ownership structure with an aggressive
financial policy.

KEY RATING DRIVERS

Pending Approval of 2015 General Rate Case Settlement

Fitch considers the 2015 general rate case (GRC) settlement
agreement to be balanced and consistent with prior rate case
outcomes. In July 2015, MGC, the Public Service Commission of West
Virginia (PSCWV) staff, the Consumer Advocate Division of the
Commission, and selected commercial customers that have
collectively intervened as the West Virginia Energy Users Group
joined in a joint stipulation and agreement for settlement
regarding MGC's 2015 GRC. The joint stipulation is subject to the
PSCWV's acceptance and approval, which Fitch expects to occur by
the beginning of November.

The joint stipulation would result in a base rate increase of $7.7
million, or 3.0%, which is based on a historical test year ended
Sept. 30, 2014, and an authorized return on equity (ROE) of 9.75%.
MGC had requested a $12.2 million base rate increase based on a
forecasted test year ending Sept. 30, 2016. The joint stipulation
includes MGC's proposal to decrease its purchased gas adjustment
(PGA) rate, which would result in a net decrease in overall rates
even after factoring in the proposed base rate increase. The
requested effective date of implementation for the base rate
increase and PGA rate decrease is Nov. 1, 2015.

MGC received a balanced ruling in its last GRC. The PSCWV approved
a $6.265 million rate increase effective Nov. 1, 2012, representing
approximately 60% of MGC's revised revenue request. The rates were
based on an authorized ROE of 9.9%. In April 2013, the PSCWV
authorized an additional $522,000 annual revenue increase.

Challenging Regulatory Environment

Fitch considers the West Virginia regulatory environment to be
challenging, despite MGC receiving relatively constructive base
rate increases and slightly better than average authorized ROEs for
gas distribution utilities during its recent rate cases. The PSCWV
does not currently allow MGC the use of many regulatory mechanisms
authorized in more-supportive regulatory jurisdictions, which would
provide greater stability and predictability to cash flows.

MGC does not have revenue decoupling or weather normalization, nor
does it have riders for infrastructure replacement costs, pension
expense, bad debt expense, or property taxes. In addition, the
PSCWV uses a historical test year, as opposed to a forecasted test
year, for determining rate increases. As a result, MGC is expected
to continue to under-earn on its authorized ROE and experience
significant volatility in cash flows.

Elevated Capex

MGC projects annual capex spending to range between $19 million and
$21 million from 2015 through 2018, about 40% higher than the
average capex over 2011-2013. MGC, similar to the rest of the
natural gas distribution industry, is incurring higher spending for
pipe integrity and safety inspections as well as replacement of
older bare steel pipe, which accounts for roughly a quarter of its
pipeline system. The full replacement of MGC's bare steel pipe is
expected to take several decades at the current rate.

MGC has requested approval of a multi-year infrastructure
improvement rider that would allow for contemporaneous recovery of
replacing, upgrading, and expanding gas infrastructure. Fitch would
view approval of such a rider as credit-supportive in its ability
to help reduce regulatory lag associated with MGC recovering its
infrastructure investment costs. Legislation was signed by West
Virginia Governor Tomblin in March 2015, and Fitch expects a PSCWV
decision before the end of 2015.

Private Equity Ownership Structure

MGC is owned by Mountaineer Gas Holdings Limited Partnership (MGH),
which is composed of general partner MGH LLC and limited partner
Mid Mountain Holdings II LLC. IGS Utilities LLC, a partner in MGH
LLC, provides general management oversight of MGC. Fitch considers
the private equity ownership structure to present an increased
level of credit risk due to an aggressive dividend payout policy
and weak financial flexibility.

MGC's dividend payout ratio was nearly 90% in 2014, significantly
higher than the industry average of roughly 65%. Fitch expects MGC
to continue with an above average dividend payout ratio close to
100% in future years. Capital access is limited, although MGC
received a $20 million equity infusion in 2014. MGC may require
further equity infusions and/or revolver borrowings to fund its
elevated capex program and maintain its aggressive dividend
policy.

Supportive, But Volatile, Financial Metrics

Fitch expects MGC's financial profile to remain supportive of the
ratings, but the company's small size, seasonal working capital
borrowings, and exposure to the effects of weather result in
significant swings in financial metrics, both on a seasonal basis
and year-to-year. Due to the seasonal nature of the winter heating
season, short-term debt used to finance natural gas inventories and
carry customer receivables normally peaks in late December and then
is typically paid down by the end of the first quarter. There were
$36 million of short-term borrowings at year-end 2014 and none at
June 30, 2015.

For the year ended Dec. 31, 2014 and the LTM ended June 30, 2015,
FFO fixed-charge coverage was 4.4x and 3.4x, FFO-adjusted leverage
3.3x and 3.0x, and adjusted debt/EBITDAR 3.6x and 2.9x,
respectively. Financial metrics in 2014, and also in 2013,
benefited from colder-than-average weather conditions. Assuming
normal weather conditions going forward, Fitch forecasts FFO
fixed-charge coverage to average 3.7x - 4.1x, FFO-adjusted leverage
4.0x - 4.3x, and adjusted debt/EBITDAR 3.7x - 4.1x. The weaker
projected leverage metrics account for increased revolver
borrowings associated with the larger capex program.

KEY ASSUMPTIONS

Fitch's key assumptions within the rating case for MGC include:

-- PSCWV approval of the 2015 GRC settlement agreement, with a
    $7.7 million annual base rate increase effective Nov. 1, 2015;

-- Implementation of an infrastructure replacement program rider,

    effective in 2016;

-- O&M increases at an average annual rate of 2.5% over 2015 -
    2018;

-- Capex averaging $20 million per year over 2015 - 2018;

-- Normal weather.

RATING SENSITIVITIES

Positive: A positive rating action is not likely, given the
challenging regulatory environment in West Virginia, volatility of
MGC's financial metrics, and ownership's aggressive financial
policy. However, a positive rating action could occur if the PSCWV
were to implement regulatory mechanisms that were sufficient enough
to provide a greater level of stability and predictability to cash
flows. In addition, Fitch would look for stability and
sustainability among the following financial metrics: FFO
fixed-charge coverage greater than 4.1x, FFO-adjusted leverage to
remain less than 5.0x, and adjusted debt/EBITDAR less than 4.0x.

Negative: Factors that could lead to a downgrade include future
unfavorable regulatory orders that restrict MGC's ability to
recover costs in a timely manner, a more-aggressive management
policy that leads to greater distributions to owners and increased
leverage, and a failure to maintain FFO-adjusted leverage of less
than 6.0x and FFO fixed-charge coverage of at least 3.5x on a
sustained basis.

LIQUIDITY

Fitch considers MGC's liquidity to be adequate, primarily supported
by a $100 million unsecured revolving credit facility. The
five-year facility expires Dec. 1, 2019, and includes an accordion
feature that could expand the size of the facility up to $170
million to account for unusually high natural gas prices and
volumes that can occur during the winter heating season. This
facility should provide MGC with sufficient availability for its
working capital needs following the May 2013 expiration of the
utility's gas asset management agreement with Sequent. As of June
30, 2015, there were no borrowings outstanding under the facility,
leaving $100 million of availability.

The credit facility includes financial covenants to maintain EBITDA
interest coverage of at least 2.0x and a debt/capitalization ratio
no greater than 65%. There is also an annual cap of $25 million for
capex. MGC is in compliance with all of its financial covenants.

MGC's next long-term debt maturity is in 2017 when its $70 million,
7.58% unsecured senior notes come due.

FULL LIST OF RATING ACTIONS

Fitch has affirmed the following ratings with a Stable Outlook:

Mountaineer Gas Company

-- Long-Term IDR at 'BB+';
-- Senior Unsecured Debt 'BBB-'.



MTL PUBLISHING: S&P Affirms 'B+' Corp. Credit Rating
----------------------------------------------------
Standard & Poor's Ratings Services said that it affirmed its 'B+'
corporate credit rating on U.S.-based MTL Publishing LLC.  The
rating outlook remains stable.

At the same time, S&P assigned its 'BB-' issue-level rating and '2'
recovery rating to the company's proposed first-lien senior secured
credit facility, which consists of a $1.12 billion term loan due
2022 and a $50 million revolving credit facility due 2020, which
will be undrawn at closing.  The '2' recovery rating reflects S&P's
expectation for substantial recovery (70%-90%; upper half of the
range) of principal in the event of default.

The company will use the proceeds from the transaction to refinance
its existing term loan and to fund a $100 million special dividend
to its owners.  The company will also commit
$80 million of the proceeds to partially prepay the term loan or
the existing senior unsecured notes (not rated) within 12 months
following the transaction.

"The 'B+' corporate credit rating reflects our view that MTL will
continue to generate consistent and predictable cash flows,
adjusted debt leverage will remain above 6x, and free operating
cash flow to debt will remain above 5% over the next 12-18 months,"
said Standard & Poor's credit analyst Naveen Sarma.  Pro forma for
the transaction, the company's adjusted debt to EBITDA ratio was
6.1x as of June 30, 2015 (5.8x pro forma if the
$80 million debt is repaid).  S&P expects that company's leverage
will decline to the low-6x area in fiscal 2017 and the mid-5x area
in fiscal 2018 as the company continues to prepay its debt through
its excess cash flow sweep.

"The stable rating outlook on MTL reflects our view that the
company will continue to generate consistent and predictable free
cash flow," said Mr. Sarma.  "The outlook also reflects our
expectation that MTL's free operating cash flow to debt will remain
at least above 5% over the next 12-18 months, even though its
adjusted leverage will remain above 5x."

S&P could lower the rating if operating performance deterioration
causes the company's cash flow metrics to weaken.  This could occur
if the company's performance and sync royalty streams are unable to
offset a significant portion of the expected decline in mechanical
physical royalties, causing free operating cash flow to debt
falling below 5%.

An upgrade, which S&P views as unlikely at this time, would require
debt leverage declining meaningfully to below 5x, which could occur
through EBITDA growth, debt repayment, and a less aggressive
financial policy.



NAKED BRAND: Amends 6% Senior Secured Convertible Debentures
------------------------------------------------------------
Naked Brand Group Inc. amended its 6% Senior Secured Convertible
Debentures in the aggregate principal amount of $6,997,577 issued
in connection with a private placement offering with respect to
which closings occurred on June 10, 2014, and July 8, 2014, via the
written consent of the Company and the holders of a majority of the
aggregate principal amount of the Debentures outstanding. The
Debentures were amended as follows:

    * The automatic conversion provisions of the Debentures were
      amended to provide that (i) the Debentures will
      automatically convert into shares of the Company's common
      stock upon the closing, or any combination of closings, of
      any equity offerings or financings with aggregate gross
      proceeds to the Company of at least $8,000,000; and (ii) the
      amount of principal and interest to be converted in
      connection with such an automatic conversion shall include
      an additional amount of interest equal to six months of
      interest that would have accrued under the terms of the
      Debentures.

    * The definition of "Permitted Lien" was amended to include
      liens securing the indebtedness described in the definition
      of "Permitted Indebtedness" in order to clarify the
      Company's ability to utilize receivables and inventory as
      collateral under factoring agreements entered into in the
      ordinary course of operations.

                         About Naked Brand

Naked Brand Group Inc. designs, manufactures, and sells men's
innerwear and lounge apparel products in the United States and
Canada.  It offers various innerwear products, including trunks,
briefs, boxer briefs, undershirts, T-shirts, and lounge pants
under the Naked brand, as well as under the NKD sub-brand for men.
The company sells its products to consumers and retailers through
wholesale relationships and direct-to-consumer channel, which
consists of an online e-commerce store, thenakedshop.com.  Naked
Brand Group Inc. is based in New York, New York.

Naked Brand reported a net loss of $21.07 million for the year
ended Jan. 31, 2015, compared to a net loss of $4.23 million for
the year ended Jan. 31, 2014.

As of April 30, 2015, the Company had $1.70 million in total
assets, $1.30 million in total liabilities and $436,000 in total
stockholders' equity.

BDO USA, LLP, in New York, NY, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Jan. 31, 2015, citing that the Company incurred a net loss of
$21,078,265 for the year ended Jan. 31, 2015, had a capital deficit
of $2,224,180 at Jan. 31, 2015, and the Company expects to incur
further losses in the development of its business.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


NAKED BRAND: Notifies FINRA of Reverse Common Stock Split
---------------------------------------------------------
The Board of Directors of Naked Brand Group Inc. previously
approved a reverse stock split of the Company's common stock
pursuant to which (i) the Company will effect a 1-for-40 reverse
split of its common stock and (ii) the number of authorized shares
of the Company's common stock will decrease from 450,000,000 to
11,250,000.  Under Nevada law, shareholder consent is not required
to approve or effect the reverse stock split.

The Company has notified the Financial Industry Regulatory
Authority of its intent to effect the reverse stock split.  The
reverse stock split will be effected by the Company filing a
Certificate of Change with the Secretary of State of the State of
Nevada.  Under Nevada law, no amendment to the Company's articles
of incorporation is required in connection with the reverse stock
split.  The reverse stock split will not be effective until the
Company takes the actions required by FINRA and the State of Nevada
(including the filing of the Certificate of Change).  The Company
anticipates that the reverse stock split will be effected on or
about Aug. 10, 2015.  The Company will disclose the actual
effective date of the reverse stock split, if effected, on a future
date by appropriate announcement.  The Board of Directors may delay
or abandon the reverse stock split in its sole discretion.

If the reverse stock split is effected, every 40 shares of the
Company's common stock that are issued and outstanding as of the
applicable record date will automatically be combined into one
issued and outstanding share without any change in the par value of
those shares.  If the reverse split is effected, no fractional
shares will be issued in connection with the reverse stock split
and shareholders who are entitled to a fractional share will
instead receive a whole share.

If the reverse stock split is effected, the reverse stock split
will affect all holders of the Company's common stock uniformly and
will not affect any shareholder's percentage ownership interest in
the Company, except to the extent the reverse split will result in
any holder being granted a whole share for any fractional share
that resulted from the reverse split.  All options, warrants and
convertible securities of the Company outstanding immediately prior
to the reverse stock split will be appropriately adjusted if the
reverse stock split is effected.

The Board of Directors approved the reverse stock split as part of
the Company's pursuit of listing of its common stock on a national
securities exchange.  The Company has not yet submitted a listing
application with any national securities exchange and, at present,
the Company does not meet all of the initial listing requirements
of any national securities exchange.  The Company can make no
assurance that it will meet the requirements to file a listing
application with a national securities exchange or that, if such an
application is filed, that such listing will be approved.

                         About Naked Brand

Naked Brand Group Inc. designs, manufactures, and sells men's
innerwear and lounge apparel products in the United States and
Canada.  It offers various innerwear products, including trunks,
briefs, boxer briefs, undershirts, T-shirts, and lounge pants
under the Naked brand, as well as under the NKD sub-brand for men.
The company sells its products to consumers and retailers through
wholesale relationships and direct-to-consumer channel, which
consists of an online e-commerce store, thenakedshop.com.  Naked
Brand Group Inc. is based in New York, New York.

Naked Brand reported a net loss of $21.07 million for the year
ended Jan. 31, 2015, compared to a net loss of $4.23 million for
the year ended Jan. 31, 2014.

As of April 30, 2015, the Company had $1.70 million in total
assets, $1.30 million in total liabilities and $436,000 in total
stockholders' equity.

BDO USA, LLP, in New York, NY, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Jan. 31, 2015, citing that the Company incurred a net loss of
$21,078,265 for the year ended Jan. 31, 2015, had a capital deficit
of $2,224,180 at Jan. 31, 2015, and the Company expects to incur
further losses in the development of its business.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


NAKED BRAND: Receives $2.3 Million From Warrant Exercise
--------------------------------------------------------
Naked Brand Group Inc. had received gross proceeds of approximately
$2.34 million in connection with the Company's offer to amend and
exercise warrants.  The Company plans to use the net proceeds from
the offering to fund ongoing operations, including the Company's
efforts to accelerate sales and distribution of its men's
collection, to launch and establish sales and distribution for its
women's collection, to develop additional product lines, including
its recently announced Dwyane Wade signature collection which Naked
expects to launch in 2016, to implement marketing and brand
awareness campaigns, and to explore opportunities to establish
international distribution relationships and other strategic
partnerships for the Company.  In addition, the proceeds will also
help the Company increase stockholders' equity, which, along with
other changes to its capital structure that Naked intends to
complete, is necessary to further the Company's goal to pursue a
listing of its common stock on a national securities exchange such
as Nasdaq or NYSE MKT.

"I am thrilled with the exceptional support we have received from
our investors," said Carole Hochman, the chief executive officer,
chief creative officer and chairwoman of Naked.  "This capital will
help us continue building momentum as a brand with the success we
are having with our men's collection, the launch of our first
women's collection and our partnership with Dwyane Wade.  I am so
proud of our team and all we have accomplished in the past year.
We anticipate that the year ahead will be even more exciting and
productive for Naked as we focus on revenue growth, launching
innovative marketing campaigns and delivering outstanding, new
products to our customers."

In connection with the offering, warrant holders elected to
exercise a total of 23,427,779 of their $0.15 warrants at a reduced
exercise price of $0.10 per share, providing a total of $2,342,777
in gross proceeds to the Company.  This amount includes the
exercise of 8,210,004 warrants in aggregate for a total of $821,000
by Carole Hochman, David Hochman, Vice Chairman of Naked, and Nico
Pronk, CEO of Noble Financial Capital Markets, on the same terms as
the warrant offering on July 7, 2015.

Further, the holders of a majority in principal amount of
convertible debentures that were issued together with certain of
the warrants as part of an investment unit in connection with the
Company's $7.3 million private placement completed in June and July
2014, voted to amend the automatic conversion provisions of the
debentures to reduce the conversion threshold from $10 million
gross proceeds received from an underwritten financing to $8
million in gross proceeds in the aggregate from any equity
financings or combination thereof, including the proceeds of the
offer to amend and restate the warrants.  The Company believes this
amendment to the debentures will also assist the Company in meeting
certain listing requirements of either Nasdaq or NYSE MKT in the
future.  As part of the Company's plan to pursue a national
securities exchange listing, Naked also announced that it would
complete a 1-for-40 reverse split of its common stock effective.
The reverse stock split is intended to better enable the Company to
meet the certain requirements for listing its common stock on
either Nasdaq or NYSE MKT.  The Company anticipates that the
reverse stock split will become effective on or about Aug. 10,
2015, but not before all regulatory approvals have been obtained
and necessary filings have been made with the appropriate
authorities.

"Strengthening our capital markets position is an important part of
our growth strategy for Naked," said Founder and president Joel
Primus.  "This funding and the confidence shown by our investors
puts us in a stronger position and we are so excited to keep moving
forward in building our company and establishing our brand. Naked's
mission is to help our customers find the 'Freedom to Be You' by
giving them products that set a new standard for fit, feel and
function for innerwear and beyond."

Noble Financial Capital Markets acted as the Company's warrant
solicitation agent for this successful offering.

                        About Naked Brand

Naked Brand Group Inc. designs, manufactures, and sells men's
innerwear and lounge apparel products in the United States and
Canada.  It offers various innerwear products, including trunks,
briefs, boxer briefs, undershirts, T-shirts, and lounge pants
under the Naked brand, as well as under the NKD sub-brand for men.
The company sells its products to consumers and retailers through
wholesale relationships and direct-to-consumer channel, which
consists of an online e-commerce store, thenakedshop.com.  Naked
Brand Group Inc. is based in New York, New York.

Naked Brand reported a net loss of $21.07 million for the year
ended Jan. 31, 2015, compared to a net loss of $4.23 million for
the year ended Jan. 31, 2014.

As of April 30, 2015, the Company had $1.70 million in total
assets, $1.30 million in total liabilities and $436,000 in total
stockholders' equity.

BDO USA, LLP, in New York, NY, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Jan. 31, 2015, citing that the Company incurred a net loss of
$21,078,265 for the year ended Jan. 31, 2015, had a capital deficit
of $2,224,180 at Jan. 31, 2015, and the Company expects to incur
further losses in the development of its business.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


NATIONAL CINEMEDIA: Reports Results for Fiscal 2nd Quarter 2015
---------------------------------------------------------------
National CineMedia, Inc., reported net income attributable to the
Company of $10.1 million on $121.5 million of advertising revenue
for the quarter ended July 2, 2015, compared to net income
attributable to the Company of $3.6 million on $99.9 million of
advertising revenue for the quarter ended June 26, 2015.

For the six months ended July 2, 2015, the Company reported net
income attributable to the Company of $1.1 million on $198.4
million of advertising revenue compared to net income attributable
to the Company of $500,000 on $170.1 million of advertising revenue
for the six months ended June 26, 2014.

Commenting on the Company's second quarter operating results, Kurt
Hall, NCM's Chairman and CEO said, "Our record second quarter
advertising revenue and Adjusted OIBDA and strong third quarter
guidance reflect the hard work of the NCM team."  Mr. Hall
continued, "A very successful upfront campaign last year and
several quarters of video market share gains provides clear
evidence that media buyers are looking for premium video
alternatives where they know their ads will be seen."  Mr. Hall
concluded, "As we continue to expand our cinema network reach and
improve our targeting and data analytics capabilities, I am
confident that NCM will continue to strengthen its value
proposition relative to other video advertising networks."

The Company announced that its Board of Directors has authorized
the Company's regular quarterly cash dividend of $0.22 per share of
common stock.  The dividend will be paid on Sept. 3, 2015, to
stockholders of record on Aug. 20, 2015.  The Company intends to
pay a regular quarterly dividend for the foreseeable future at the
discretion of the Board of Directors consistent with the Company's
intention to distribute over time a substantial portion of its free
cash flow in the form of dividends to its stockholders.  The
declaration, payment, timing and amount of any future dividends
payable will be at the sole discretion of the Board of Directors
who will take into account general economic and advertising market
business conditions, the Company's financial condition, available
cash, current and anticipated cash needs, and any other factors
that the Board of Directors considers relevant.   

A full-text copy of the press release is available at:

                       http://is.gd/Fa9La8

                     About National CineMedia

National CineMedia, Inc., is the holding company of National
CineMedia, LLC.  NCM LLC operates the largest digital in-theatre
network in North America, allowing NCM to distribute advertising,
Fathom entertainment programming events and corporate events under
long-term exhibitor services agreements with American Multi-Cinema
Inc., a wholly owned subsidiary of AMC Entertainment Inc.; Regal
Cinemas, Inc., a wholly owned subsidiary of Regal Entertainment
Group; and Cinemark USA, Inc., a wholly owned subsidiary of
Cinemark Holdings, Inc.  NCM LLC also provides such services to
certain third-party theater circuits under "network affiliate"
agreements, which expire at various dates.

                            *     *     *

As reported by the TCR on March 24, 2011, Standard & Poor's
Ratings Services raised its corporate credit ratings on
Centennial, Colorado-based National CineMedia Inc. and
operating subsidiary National CineMedia LLC (which S&P analyzes on
a consolidated basis) to 'BB-' from 'B+'.  "The 'BB-' corporate
credit rating reflects S&P's expectation that NCM's EBITDA growth
will enable the company to continue to de-lever over the
intermediate term despite its aggressive dividend policy," said
Standard & Poor's credit analyst Jeanne Shoesmith.


NAVISTAR INTERNATIONAL: Hotchkis and Wiley Reports 10.4% Stake
--------------------------------------------------------------
Hotchkis and Wiley Capital Management, LLC disclosed in a
regulatory filing with the Securities and Exchange Commission that
as of July 31, 2015, it beneficially owned 8,527,172 shares of
common stock of Navistar International Corp., which represents
10.46 percent of the shares outstanding.  Hotchkis and Wiley
Mid-Cap Value Fund also owned 4,521,300 shares as of that date.  A
copy of the Schedule 13G is available at http://is.gd/Pw8raf

                    About Navistar International

Navistar International Corporation (NYSE: NAV) --
http://www.navistar.com/-- is a holding company whose   
subsidiaries and affiliates subsidiaries produce International(R)
brand commercial and military trucks, MaxxForce(R) brand diesel
engines, IC Bus(TM) brand school and commercial buses, Monaco RV
brands of recreational vehicles, and Workhorse(R) brand chassis
for motor homes and step vans.  It also is a private-label
designer and manufacturer of diesel engines for the pickup truck,
van and SUV markets.  The Company also provides truck and diesel
engine parts and service.  Another affiliate offers financing
services.

Navistar International reported a net loss attributable to the
Company of $619 million for the year ended Oct. 31, 2014, compared
to a net loss attributable to the Company of $898 million for the
year ended Oct. 31, 2013.

                          *     *     *

In the Oct. 9, 2013, edition of the TCR, Moody's Investors Service
affirmed the ratings of Navistar International Corp., including the
'B3' corporate family rating.  The ratings reflect Moody's
expectation that Navistar's successful incorporation of Cummins
engines throughout its product line up will enable the company to
regain lost market share, and that progress in addressing component
failures in 2010 vintage-engines will significantly reduce warranty
expenses.

As reported by the TCR on Oct. 9, 2013, Standard & Poor's Ratings
Services lowered its long-term corporate credit rating on Navistar
International to 'CCC+' from 'B-'.  "The rating downgrades reflect
our increased skepticism regarding NAV's prospects for achieving
the market shares it needs for a successful business turnaround,"
said credit analyst Sol Samson.

In January 2013, Fitch Ratings affirmed the issuer default ratings
for Navistar International at 'CCC' and removed the negative
outlook on the ratings.  The removal reflects Fitch's view that
immediate concerns about liquidity have lessened, although
liquidity remains an important rating consideration as NAV
implements its selective catalytic reduction engine strategy.


NEW YORK MILITARY: Town Wants Access to Sale Documents
------------------------------------------------------
The Town of Cornwall asks the United States Bankruptcy Court for
the Southern District of New York, Poughkeepsie Division, to compel
the New York Military Academy to grant the Town access to all due
diligence documents pertaining to the sale of the Debtor's assets.


Sara C. Temes, Esq., at Bond, Schoeneck & King PLLC, in Syracuse,
New York, relates that throughout the Chapter 11 case, the Town has
participated and indicated its interest in the purchase of the
Debtor's real property assets.  At a hearing before the Court on
June 1, 2015, the Debtor has represented that it had established a
marketing process and had compiled due diligence materials for the
prospective purchase of the Debtor's assets and had several
interested parties.

The Town asserts that the proposed plan and the lack of procedures
and marketing efforts do not appear to provide potential purchasers
access to information necessary to analyze the Debtor's assets to
obtain the highest value for all parties in interest in this case.

The Town of Cornwall is represented by:

          Sara C. Temes, Esq.
          BOND, SCHOENECK & KING PLLC
          One Lincoln Center
          Syracuse, New York 13202
          Tel: (315) 218-8000
          Fax: (315) 218-8100
          Email: stemes@bsk.com

                        About New York Military Academy

New York Military Academy, a private coeducational boarding school,
filed a Chapter 11 bankruptcy petition (Bankr. S.D.N.Y. Case No.
15-35379) on March 3, 2015.  David B. Fields signed the petition as
first vice-president.  The Debtor reported total assets of $10.5
million and total debts of $10.9 million.

Lewis D. Wrobel, Esq., at Lewis D. Wrobel, represents the Debtor as
counsel.

The U.S. Trustee for Region 2 appointed three unsecured creditors
to serve on the Official Committee of Unsecured Creditors.


NIPPERS BEACH: Files for Chapter 11 Bankruptcy Protection
---------------------------------------------------------
Keitha Nelson at First Coast News reports that Nippers Beach Grille
filed for Chapter 11 bankruptcy protection on July 24, 2015.

The restaurant said in its court filing that more than $1.1 million
is owed to multiple creditors, including the IRS and the Duval
County Tax Collector.

Rudy Theale, the restaurant's owner, said that he's working to sell
the restaurant and continue to build on its brand, First Coast
relates.  According to the report, Mr. Theale said that the
shooting during a summer event in the restaurant in June 2014 that
led to the death of Zachariah Tipton, along with other issues, left
him with little choice.  The report quoted Mr. Theale as saying,
"After that it was very shaky for me for 90 days which I think is
sort of expected . . . .  There were a couple of months of down
sales as you would imagine from an event like that, which put me in
position where I had to take on additional debt.  It just got to a
point where it needed to be restructured."

Nippers Beach Grille is a restaurant in Jacksonville Beach.


OAKFABCO INC: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------
Debtor: Oakfabco, Inc.
        1 Lincoln Center, Suite 1100
        Oakbrook Terras, IL 60181

Case No.: 15-27062

Type of Business: The Debtor's sole business is defending and,
                  where appropriate, settling asbestos claims
                  through the use of insurance proceeds.  The
                  Debtor has not manufactured boilers since 1988
                  when it sold its Kewanee boiler business in a
                  section 363 sale to Coppus Engineering
                  Corporation.  In early 2009, the Debtor sold all
                  of its remaining assets.

Chapter 11 Petition Date: August 7, 2015

Court: United States Bankruptcy Court
       Northern District of Illinois (Chicago)

Judge: Hon. Jack B. Schmetterer

Debtor's Counsel: Stephen T. Bobo, Esq.
                  REED SMITH LLP
                  10 South Wacker Drive, Suite 4000
                  Chicago, IL 60606
                  Tel: 312 207-6480
                  Fax: 312 207-6400
                  Email: sbobo@reedsmith.com

                    - and -

                  Aaron B Chapin, Esq.
                  REED SMITH LLP
                  10 S. Wacker Drive, 40th Floor
                  Chicago, IL 60606
                  Tel: (312) - 207 2452
                  Email: achapin@reedsmith.com

                    - and -

                  Paul M. Singer, Esq.
                  Luke A. Sizemore, Esq.
                  Joseph D. Filloy, Esq.
                  225 Fifth Avenue, Suite 1200
                  Pittsburgh, PA 15222
                  Tel: (412) 288-3131
                  Fax: (412) 288-3063
                  Email: psinger@reedsmith.com
                         lsizemore@reedsmith.com
                         jfilloy@reedsmith.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Frederick W. Stein, president.

List of 20 law firms with the largest number of asbestos
personal injury claims currently pending against the Debtor:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Weitz & Luxenberg
700 Broadway
New York, NY 10003
Perry Weitz
Tel: (212) 558-5500
Same address
Fax: (212) 344-5461

Cooney & Conway
120 N La Salle Dr Ste 3000,
Chicago, IL 60602
John Cooney
Tel:(800) 322-5573
Same address
Fax: (312) 236-3029

Gori Julian & Associates
156 North Main Street
Edwardsville, IL 62025
Randy Gori
Tel: (618) 659-9833
Same address
Fax: (618) 659-9834

The Law Offices of Peter Angelos, P.C.
100 N. Charles St., Baltimore, MD 21201
Peter Angelos
Tel: (410) 649-2000
Same address
Fax: (410) 649-2101

Napoli Bern Ripka Shkolnik, LLP
Empire State Building
350 5th Avenue #7413, New York, NY 10118
Paul Napoli
Tel: (212) 267-3700
Same address
Fax: (212) 587-0031

Brent Coon & Associates
215 Orleans St., Beaumont, TX 77701
Brent Coon
Tel: (409) 835-2666
Same address
Fax: (409) 833-4483

Kelley & Ferraro, LLP
127 2200 Key Tower, Cleveland, OH 44114
James L. Ferraro
Tel: (216) 202-3450
Same address
Fax: (216) 575-0799

The Lanier Law Firm
6810 FM 1960 West, Houston, Texas 77069
W. Mark Lanier
Tel: (800) 723-3216
Same address
Fax: (713) 659-2204

Hissey Kientz, LLP
The Arboretum at Great Hills
9442 N Capital of Texas
Hwy #400, Austin, TX 78759
Rob Kientz
Tel: (512) 320-9100
Same address
Fax: (512) 320-9101

Reyes, O'Shea & Coloca, P.A.
345 Palermo Ave, Coral Gables, FL 33134
Angel Reyes
Tel: (305) 374-8110
Same address
Fax: (305) 374-8112

Shrader & Associates, LLP
3900 Essex Ln # 390, Houston, TX 77027
Justin Shrader
Tel: (888) 637-6236
Same address
Fax: (713) 571-9605

Nix Patterson & Roach, LLP
205 Linda Drive, Daingerfield, TX 75638
Harold W. Nix
Tel: (903) 645-7333
Same address
Fax (456) 456-4567

Bevan & Associates LPA, Inc.
6555 Dean Memorial Pkwy, Boston Heights, OH 44236
Thomas W. Bevan
Tel: (330) 650-0088
Same address
Fax: (330) 467-4493

Lundy, Lundy, Soileau & South LLP
501 Broad Street
Lake Charles, LA 70601
Hunter Lundy
Tel: (337) 439-0707
Same address
Fax: (337) 439-1029

Mazur & Kittel, PLLC
30665 Northwestern Hwy
Farmington Hills, MI 48334
John Kittel
Tel: (800) 990-6380
Same address
Fax: (248) 432-8010

Simmons Hanly Conroy LLC
One Court Street, Alton, IL 62002
John Simmons
Tel: (877) 897-4380
Same address
Fax: (618) 259-2251

David C. Thompson Attorney at Law, P.C.
321 Kittson Ave, Grand Forks, ND 58201
David C. Thompson
Tel: (701) 775-7012
Same address
Fax: (701) 775-2520

Hossley & Embry
320 S Broadway Ave # 100, Tyler, TX 75702
D. Allen Hossley
Tel: (866) 522-9265
Same address
Fax: (903) 526-1773

Edward O. Moody, PA
1211 W 4th St , Little Rock, AR 72201
Edward O. Moody
Tel: (501) 376-0000
Same address
Fax: (501) 376-0546

SWMK Law, LLC
701 Market St #1575, St. Louis, MO 63101
Matt Morris
Tel: (314) 480-5180
Same address
Fax: (314 932-1566


OAKFABCO INC: Files for Chapter 11 to Resolve Asbestos Claims
-------------------------------------------------------------
Oakfabco, Inc., formerly known as Kewanee Boiler Corporation, has
sought bankruptcy protection to address asbestos claims, more than
25 years since selling its boilers business to Coppus Engineering
Corporation in a bankruptcy sale.

On Oct. 28, 1986, Kewanee filed a voluntary petition for relief
under chapter 11 of the Bankruptcy Code for the purpose of dealing
with ongoing losses associated with the boiler business.  During
the bankruptcy case, Kewanee sold its boiler manufacturing assets
to Coppus Engineering Corporation and was renamed Oakfabco, Inc. In
March 1988, the Court confirmed Oakfabco's second amended chapter
11 plan of reorganization.  The Debtor did not take steps in
connection with its 1986 bankruptcy case to limit its liability to
future tort claimants as the main reason for the 1986 filing was to
deal with ongoing losses associated with the boiler business.

In 1996, the Court determined that future victims of torts from
defective boilers cannot be forced into participating in the
limited distribution that unsecured creditors are entitled to
receive under the 1988 Plan. See Kewanee Boiler Corp. v. Smith (In
re Kewanee Boiler Corp.), 198 B.R. 519, 539 (Bankr. N.D. Ill.
1996).  Rather, the Court determined that the tort claimants may
seek to collect against the reorganized Debtor.

Because no provision for future tort claims was made in the 1988
Plan, and as a consequence of the Court's decision in Smith,
claimants have continued to file claims against the Debtor since
confirmation of the 1988 Plan.   Such claimants seek money damages
for personal injury and wrongful death alleged as a result of
exposure to asbestos-containing products allegedly manufactured or
sold by the Debtor or a predecessor in interest.

At present, the Debtor estimates that there are approximately 3,400
active Asbestos Claims and over 30,000 inactive Asbestos Claims
outstanding against the Debtor.

The Debtor is the policyholder under various insurance policies
that provide coverage for Asbestos Claims.  Among the issuers of
such insurance are: (i) First State Insurance Company, New England
Reinsurance Company, and Twin City Fire Insurance Company; (ii)
Affiliated FM Insurance Company; and (iii) American Casualty
Company, Continental Casualty Company and Columbia Casualty
Company.  Hartford, Affiliated FM, and CNA are referred to
hereinafter collectively as the "Settling Insurers." For several
years, resolution of the Asbestos Claims has been handled
exclusively by the Settling Insurers, pursuant to a 2010
Cost-Sharing Agreement.

After years of covering the Debtor's defense and indemnity costs
relating to the Asbestos Claims, it is anticipated that the
Debtor's coverage for defense costs, if not exhausted already, will
be soon exhausted.  As such, only those plaintiffs who rush to
judgment likely will be compensated.  As a result, in consultation
with its counsel, the Debtor determined that it is in the best
interests of the Debtor and its asbestos-related creditors for the
Debtor to attempt to monetize its remaining insurance and commence
the Chapter 11 case to effect a fair and efficient distribution to
those creditors.

To that end, the Debtor conducted negotiations with the Settling
Insurers prior to filing the Chapter 11 case.  Those negotiations
resulted in settlement agreements that monetize the policies issued
by the Settling Insurers in the amount of $17,333,079, with
$4,550,000 from Affiliated FM, $3,000,000 from Hartford, and
$9,783,079 from CNA.  The Debtor has documented and executed
settlements with Affiliated FM and Hartford.  The Debtor reached an
agreement with CNA.  Documentation of that settlement is in process
as of the filing of the Chapter 11 case.

A portion of the proceeds of the settlement with the Settling
Insurers will be used to fund the Chapter 11 case.  Prior to the
Petition Date, the Settling Insurer's each provided, for the
benefit of the Debtor, an advance payment of $50,000, aggregating
$150,000, to Reed Smith LLP, for professional servicers to be
rendered and expenses to be incurred by Reed Smith for services to
be provided to the Debtor in connection the preparation for the
commencement of these proceedings.  Additionally, prior to the
Chapter 11 filing, Hartford and Affiliated FM made subsequent
payments of $450,000 and $675,000, respectively, in connection with
their obligations under their settlement agreements.  All such sums
provided by the Settling Insurers (which aggregate $1,275,000) were
deposited in Reed Smith's client trust account.  Reed Smith set-off
the amount of its fees and expenses incurred to the date of this
Chapter 11 filing against the balance in its trust account and has
agreed to transfer the remaining balance to a debtor-in-possession
account that will be used to fund the costs of administering the
Chapter 11 case.  It is intended that funds remaining in the
debtor-in-possession account after payment of administrative
expenses of the Chapter 11 case will be transferred, together with
other insurance settlement payments, to the liquidating trust to
pay Asbestos Claims.

A copy of Frederick Stein's declaration in support of the Chapter
11 petition and first day pleadings is available for free at:

   http://bankrupt.com/misc/Oakfabco_1st_Day_Affidavit.pdf

                       About Oakfabco, Inc.

Oakfabco, Inc, formerly known as Kewanee Boiler Corporation, has
not manufactured boilers since 1988 when it sold its Kewanee boiler
business in an 11 U.S.C. Section 363 sale to Coppus Engineering
Corporation.  In early 2009, it sold all of its remaining assets.
The Debtor has no employees, and, Frederick W. Stein is the
Debtor's sole officer and director.  The Debtor's sole remaining
asset is its insurance, and it has no known liabilities other than
asbestos claims.

In January 1970, Kewanee Boiler Corp, then a newly-formed Illinois
Corporation, acquired the assets and debt of American Standard,
Inc.'s commercial boiler manufacturing division known as "Kewanee
Boiler."  The boilers manufactured and sold by Kewanee Boiler were
insulated with asbestos.

Oakfabco sought Chapter 11 protection (Bankr. N.D. Ill. Case No.
16-27062) on Aug. 7, 2015, to resolve its remaining asbestos
claims.  Reed Smith LLP serves as counsel to the Debtor.

The Debtor estimated $10 million to $50 million in assets and debt.


OAKFABCO INC: Wants Until September to File Schedules
-----------------------------------------------------
Oakfabco, Inc., is asking the U.S. Bankruptcy Court for the
Northern District of Illinois to extend by 30 days, for a total of
44 days after the Petition Date, the deadline to file its schedules
of assets and liabilities and statement of financial affairs.

Stephen T. Bobo, Esq., at Reed Smith LLP, submits that "cause"
exists to grant an extension.  The Debtor has no employees and only
one officer and director.  The Debtor's sole officer and director,
who has been busily engaged preparing for this Chapter 11 Case,
requires additional time to compile the necessary information to
complete the Schedules and the Statement.

Because focusing the attention of the Debtor's sole officer and
director on negotiating insurance settlement agreements, a chapter
11 plan of liquidation, and Chapter 11 compliance issues during the
early days of the Chapter 11 Case will facilitate the Debtor's
smooth transition into chapter 11 and an efficient resolution of
asbestos claims, the Debtor believes that its request for a 30-day
extension of time to file its Schedules and Statement will maximize
the value of its estate for the benefit of all parties in
interest.

                       About Oakfabco, Inc.

Oakfabco, Inc, formerly known as Kewanee Boiler Corporation, has
not manufactured boilers since 1988 when it sold its Kewanee boiler
business in an 11 U.S.C. Section 363 sale to Coppus Engineering
Corporation.  In early 2009, it sold all of its remaining assets.
The Debtor has no employees, and, Frederick W. Stein is the
Debtor's sole officer and director.  The Debtor's sole remaining
asset is its insurance, and it has no known liabilities other than
asbestos claims.

In January 1970, Kewanee Boiler Corp, then a newly-formed Illinois
Corporation, acquired the assets and debt of American Standard,
Inc.'s commercial boiler manufacturing division known as "Kewanee
Boiler."  The boilers manufactured and sold by Kewanee Boiler were
insulated with asbestos.  

Oakfabco sought Chapter 11 protection (Bankr. N.D. Ill. Case No.
16-27062) on Aug. 7, 2015, to resolve its remaining asbestos
claims.  Reed Smith LLP serves as counsel to the Debtor.

The Debtor estimated $10 million to $50 million in assets and debt.


ONE SOURCE: Caterpillar Fin'l Seeks Additional Adequate Protection
------------------------------------------------------------------
Caterpillar Financial Services Corporation asks the United States
Bankruptcy Court for Northern District of Texas, Fort Worth
Division, to direct One Source Industrial Holdings, LLC, and One
Source Industrial LLC, to make additional adequate protection
payments for the continued use of certain equipment.

Caterpillar Financial asserts a perfected security interests in
seven units of Caterpillar heavy equipment, 28 frac tanks, three
trucks and two vacuum trailers.  The Caterpillar Financial
Equipment secures debts owed to Caterpillar Financial by Holdings
in the amount of $1,843,996.

Caterpillar asks that, as a condition for the Debtors' continued
use of the equipment, the Debtors will make adequate protection
payments to Caterpillar and maintain in effect "full coverage"
insurance protection, including both liability insurance and
casualty insurance, for the Caterpillar, in an amount of at least
$1,000,000, with Caterpillar named as an additional loss payee as
its interests may appear in the equipment, and may furnish proof of
the insurance to Caterpillar.

The Debtors and Caterpillar stipulated that if the automatic stay
terminates as to Caterpillar Financial, the automatic stay will
terminate as to Midland County Appraisal District, Andrews County
Tax Office, Andrews Independent School District, Ector County
Appraisal District, Reeves County and Reeves County Appraisal
District (the "Taxing Authorities"), to the extent they assert a
tax lien in the Equipment, at the same time.  Caterpillar agrees
that it will file a Notice of Termination of the Automatic Stay
with the Court should the Debtors default under the terms of this
Agreed Order.  Caterpillar Financial further agrees to notify the
Taxing Authorities not less than ten days prior to the sale of any
of the Caterpillar Financial Equipment, should that occur,
including the date, time and location of the sale.

One Source Industrial Holdings, LLC is represented by:

          J. Robert Forshey, Esq.
          Suzanne K. Rosen, Esq.
   FORSHEY & PROSTOK LLP
          777 Main St., Suite 1290
          Fort Worth, TX 76102
          Tel: (817) 877-8855
          Fax: (817) 877-4151
          Email: bforshey@forsheyprostok.com
                 srosen@forsheyprostok.com

Caterpillar Financial Services Corporation is represented by:

          John Mayer, Esq.
   ROSS, BANKS, MAY, CRON & CAVIN, P.C.
          2 Riverway, Suite 700
          Houston, TX 77056
          Tel: (713) 626-1200
          Fax: (713) 623-6014
          Email:  jmayer@rossbanks.com

                     About One Source Industrial

One Source Industrial Holdings, LLC, and One Source Industrial LLC
are both limited liability companies.  One Source Industrial
Holdings holds equipment utilized by various related entities which
provide rental equipment and industrial services to businesses in
the oil and gas, refining, manufacturing, pipeline, shipping, and
construction industries.  Industrial provides executive management,
accounting, and overhead services for Holdings.

One Source Holdings sought Chapter 11 bankruptcy protection (Bankr.
N.D. Tex. Case No. 14-44996) on Dec. 16, 2014.  One Industrial
sought Chapter 11 bankruptcy protection (Bankr. N.D. Tex. Case No.
15-400038) on Jan. 4, 2015.  

Judge Russell F. Nelms presides over the Holdings' case.  J. Robert
Forshey, Esq., and Suzanne K. Rosen, Esq., at Forshey & Prostok,
LLP, represents the Debtors.  The Debtors tapped EJC Ventures LP as
financial consultant.

The Debtor disclosed $12,036,897 in assets and $15,890,063 in
liabilities as of the Chapter 11 filing.

The U.S. Trustee appointed five creditors to serve on the official
committee of unsecured creditors.


OVERSEAS SHIPHOLDING: Investors Settle Lawsuit with Execs, Others
-----------------------------------------------------------------
Nate Raymond, writing for Reuters, reported that Overseas
Shipholding Group Inc. investors have reached $16.25 million in
settlements with the executives, underwriters and an auditor of the
tanker company in a lawsuit related to its 2012 bankruptcy and tax
problems.

According to the report, company directors and officers, including
former Chief Executive Morten Arntzen and former Chief Financial
Officer Myles Itkin, agreed to pay $10.5 million.  Underwriters
including Citigroup Inc, Deutsche Bank AG and Goldman Sachs Group
Inc will pay $4 million, while accounting firm
PricewaterhouseCoopers LLP will pay $1.75 million, the report
added.

                  About Overseas Shipholding

Overseas Shipholding Group, Inc. (OTC: OSGIQ), headquartered in
New
York is one of the largest publicly traded tanker companies in the
world, engaged primarily in the ocean transportation of crude oil
and petroleum products.  OSG owns or operates 111 vessels that
transport oil and petroleum products throughout the world.

Overseas Shipholding Group and 180 affiliates filed voluntary
Chapter 11 petitions (Bankr. D. Del. Lead Case No. 12-20000) on
Nov. 14, 2012, disclosing $4.15 billion in assets and $2.67
billion
in liabilities.  Greylock Partners LLC Chief Executive John Ray
serves as chief reorganization officer.  James L. Bromley, Esq.,
and Luke A. Barefoot, Esq., at Cleary Gottlieb Steen & Hamilton
LLP
serve as OSG's Chapter 11 counsel.  Derek C. Abbott, Esq., Daniel
B. Butz, Esq., and William M. Alleman, Jr., at Morris, Nichols,
Arsht & Tunnell LLP, serve as local counsel.

Chilmark Partners LLC serves as financial adviser.  Kurtzman
Carson Consultants LLC is the claims and notice agent.

The Export-Import Bank of China, owed $312 million used for the
construction of five tankers, is represented by Louis R. Strubeck,
Jr., Esq., and Kristian W. Gluck, Esq., at Fulbright & Jaworski
LLP
in Dallas; David L. Barrack, Esq., and Beret Flom, Esq., at
Fulbright & Jaworski in New York; and John Knight, Esq., and
Christopher Samis, Esq., at Richards Layton & Finger PA.  Chilmark
Partners, LLC serves as financial and restructuring advisor.

Akin Gump Strauss Hauer & Feld LLP, and Pepper Hamilton LLP, serve
as co-counsel to the official committee of unsecured creditors.
FTI
Consulting, Inc., is the financial advisor and Houlihan Lokey
Capital, Inc., is the investment banker.

U.S. Bank National Association is the successor administrative
agent under the $1.5 billion credit agreement, dated as of
February
9, 2006 by and among (a) OSG, OSG Bulk Ships, Inc., and OSG
International, Inc., as joint and several borrowers, (b) the
Administrative Agent and (c) various lenders party thereto.
Counsel to the Administrative Agent are Milbank, Tweed, Hadley &
McCloy LLP; Holland & Knight LLP; and Drinker Biddle & Reath LLP.
Lazard Freres & Co. LLC serves as advisor to the Administrative
Agent.

An official committee of Equity Security Holders has been
appointed
in the case.  It is represented by Brown Rudnick LLP's Steven D.
Pohl, Esq., James W. Stoll, Esq. and Jesse N. Garfinkle, Esq.; Fox
Rothschild LLP's Jeffrey M. Schlerf, Esq., John H. Strock, Esq.
and
L. John Bird, Esq.

Judge Walsh signed on July 18, 2014, a findings of fact,
conclusions of law, and order confirming the First Amended Joint
Plan of Reorganization of OSG and its debtor-affiliates.

A blacklined version of the Plan dated July 17, 2014, is available
at http://bankrupt.com/misc/OSGplan0716.pdf  

A full-text copy of Judge Walsh's Confirmation Order is available
at http://bankrupt.com/misc/OSGplanord0718.pdf  

                          *     *     *

The Troubled Company Reporter, on Aug. 14, 2014, reported that
Moody's Investors Service assigned Caa1 ratings to the unsecured
notes of Overseas Shipholding Group, Inc. ("OSG") that are being
reinstated pursuant to its plan of reorganization which becomes
effective. Moody's also affirmed the B2 Corporate Family Rating
and
all of the other debt ratings it assigned to OSG on June 12,
2014 in anticipation of the conclusion of the Chapter 11
reorganization. The rating outlook is stable.

The TCR, on Aug. 19, 2014, also reported that Standard & Poor's
Ratings Services assigned its 'B' corporate credit rating to
Overseas Shipholding Group Inc. (OSG). The outlook is stable.


PATRIOT COAL: Hirschler Fleischer Files Rule 2019 Statement
-----------------------------------------------------------
Virginia-based law firm Hirschler Fleischer P.C. disclosed in a
court filing that it represents these claimants in the Chapter 11
cases of Patriot Coal Corp. and its affiliates:

     (1) CSX Transportation, Inc.
         500 Water Street
         Jacksonville, Florida 32202

     (2) Bennett K. Hatfield
         P.O. Box 2405
         Charleston, West Virginia 25302

     (3) Fifth Third Bank c/o Kirk B. Burkley, Esq.
         Bernstein-Burkley, P.C.
         707 Grant Street, Suite 2200
         Pittsburgh, Pennsylvania 15219

Hirschler Fleischer made the disclosure pursuant to Rule 2019 of
the Federal Rules of Bankruptcy Procedure.

                        About Patriot Coal

Patriot Coal Corporation is a producer and marketer of coal in the
United States.  Patriot and its subsidiaries control 1.4 billion
tons of proven and probable coal reserves -- including owned and
leased assets in the Central Appalachia basin (in West Virginia and
Ohio) and Southern Illinois basin (in Kentucky and Illinois) and
their operations consist of eight active mining complexes in
West Virginia.

Patriot Coal first sought Chapter 11 protection on July 9, 2012,
and, on Dec. 18, 2013, won approval of its bankruptcy-exit plan
from the U.S. Bankruptcy Court for the Eastern District of
Missouri.  The plan turned over most of the ownership of the
company to bondholders that include New York hedge fund Knighthead
Capital Management LLC.  The linchpins of the plan were a global
settlement among the Debtors, the United Mine Workers of America,
and two third parties -- Peabody Energy Corporation and Arch Coal,
Inc. -- and a commitment by a consortium of creditors, led by
Knighthead, to backstop two rights offerings that funded the plan.

Patriot Coal Corporation and its subsidiaries commenced new
Chapter 11 cases (Bankr. E.D. Va. Lead Case No. 15-32450) in
Richmond, Virginia, on May 12, 2015.  The cases are assigned to
Judge Keith L. Phillips.

The Debtors tapped Kirkland & Ellis LLP as counsel; Kutak Rock
L.L.P., as co-counsel; Centerview Partners LLC as investment
bankers; Alvarez & Marsal North America, LLC, as restructuring
advisors; and Prime Clerk LLC, as claims and administrative agent.

The U.S. trustee overseeing the Chapter 11 case of Patriot Coal
appointed seven creditors of the company to serve on the official
committee of unsecured creditors.

On June 22, 2015, Joseph Bean, Patriot Coal's senior
vice-president, was designated by the court to perform the duties
imposed upon the company by the Bankruptcy Code.  This designation
will remain in effect during the entire pendency of Patriot Coal's
case until altered by order of the court.

Patriot Coal estimated more than $1 billion in assets and debt.


PATRIOT COAL: Sierra Liquidity Acquires $11,000 Trade Claim
-----------------------------------------------------------
In the Chapter 11 cases of Patriot Coal Corporation, et al., one
claim switched hands on July 23, 2015:

     Transferee                 Transferor          Claim Amount
     ----------                 ----------          ------------
Sierra Liquidity Fund, LLC    White Armature          $11,640.09
                              Works, Inc.

                        About Patriot Coal

Patriot Coal Corporation is a producer and marketer of coal in the
United States.  Patriot and its subsidiaries control 1.4 billion
tons of proven and probable coal reserves -- including owned and
leased assets in the Central Appalachia basin (in West Virginia
and Ohio) and Southern Illinois basin (in Kentucky and Illinois)
and their operations consist of eight active mining complexes in
West Virginia.

Patriot Coal first sought Chapter 11 protection on July 9, 2012,
and, on Dec. 18, 2013, won approval of its bankruptcy-exit plan
from the U.S. Bankruptcy Court for the Eastern District of
Missouri.  The plan turned over most of the ownership of the
company to bondholders that include New York hedge fund Knighthead
Capital Management LLC.  The linchpins of the plan were a global
settlement among the Debtors, the United Mine Workers of America,
and two third parties -- Peabody Energy Corporation and Arch Coal,
Inc. -- and a commitment by a consortium of creditors, led by
Knighthead, to backstop two rights offerings that funded the plan.

Patriot Coal Corporation and its subsidiaries commenced new
Chapter 11 cases (Bankr. E.D. Va. Lead Case No. 15-32450) in
Richmond, Virginia, on May 12, 2015.  The cases are assigned to
Judge Keith L. Phillips.

The Debtors tapped Kirkland & Ellis LLP as counsel; Kutak Rock
L.L.P., as co-counsel; Centerview Partners LLC as investment
bankers; Alvarez & Marsal North America, LLC, as restructuring
advisors; and Prime Clerk LLC, as claims and administrative agent.

The U.S. trustee overseeing the Chapter 11 case of Patriot Coal
Corp. appointed seven creditors of the company to serve on the
official committee of unsecured creditors.

Patriot Coal estimated more than $1 billion in assets and debt.


PLUG POWER: Posts $9.2 Million Net Loss for Second Quarter
----------------------------------------------------------
Plug Power, Inc. filed with the Securities and Exchange Commission
its quarterly report on Form 10-Q disclosing a net loss
attributable to common stockholders of $9.2 million on $24 million
of total revenue for the three months ended June 30, 2015, compared
to net income attributable to common shareholders of $3.8 million
on $17.3 million of total revenue for the same period during the
prior year.

For the six months ended June 30, 2015, the Company reported a net
loss attributable to common stockholders of $20.3 million on $33.4
million of total revenue compared to a net loss attributable to
common stockholders of $72 million on $22.8 million of total
revenue for the same period during the prior year.

As of June 30, 2015, Plug Power had $182.9 million in total assets,
$40.2 million in total liabilities, $1.1 million in redeemable
preferred stock and $141.5 million in total stockholders' equity.

"Plug Power is experiencing continual revenue and gross margin
expansion," says Plug Power CEO Andy Marsh.  "We expect the third
quarter to be even better than Q2 2015, with revenues of over $30
million."

                       Cash and Liquidity

Net cash used in operating activities for the second quarter 2015
was $10.6 million which stems from the ongoing investment in the
Company's increased commercial activity, as well as incremental
investment in working capital given the inventory build activity
for third quarter programs.  Plug Power had cash and cash
equivalents of $109.1 million and net working capital of $135.8
million at June 30, 2015.

                        Bankruptcy Warning

"Our cash requirements relate primarily to working capital needed
to operate and grow our business, including funding operating
expenses, growth in inventory to support both shipments of new
units and servicing the installed base, funding the growth in our
GenKey "turn-key" solution which also includes the installation of
our customer's hydrogen infrastructure as well as delivery of the
hydrogen molecule, and continued development and expansion of our
products.  Our ability to achieve profitability and meet future
liquidity needs and capital requirements will depend upon numerous
factors, including the timing and quantity of product orders and
shipments; attaining positive gross margins; the timing and amount
of our operating expenses; the timing and costs of working capital
needs; the timing and costs of building a sales base; the ability
of our customers to obtain financing to support commercial
transactions; our ability to obtain financing arrangements to
support the sale or leasing of our products and services to
customers; the timing and costs of developing marketing and
distribution channels; the timing and costs of product service
requirements; the timing and costs of hiring and training product
staff; the extent to which our products gain market acceptance; the
timing and costs of product development and introductions; the
extent of our ongoing and new research and development programs;
and changes in our strategy or our planned activities.  If we are
unable to fund our operations with positive cash flows and cannot
obtain external financing, we may not be able to sustain future
operations.  As a result, we may be required to delay, reduce
and/or cease our operations and/or seek bankruptcy protection," the
Company said in the report.

A full-text copy of the Form 10-Q is available for free at:

                        http://is.gd/k71PdJ

                          About Plug Power

Plug Power Inc. is a provider of alternative energy technology
focused on the design, development, commercialization and
manufacture of fuel cell systems for the industrial off-road
(forklift or material handling) market.

Plug Power reported a net loss attributable to common shareholders
of $88.6 million on $64.2 million of total revenue for the year
ended Dec. 31, 2014, compared to a net loss attributable to common
shareholders of $62.8 million on $26.6 million of total revenue for
the year ended Dec. 31, 2013.


PMC MARKETING: San Sebastian's Bid to Dismiss Clawback Suit Granted
-------------------------------------------------------------------
Judge Brian K. Tester of the United States Bankruptcy Court for the
District of Puerto Rico granted the Municipality of San Sebastian's
motion to dismiss a complaint filed by Noreen Wiscovitch Rentas, as
Chapter 7 Trustee for PMC Marketing Corp.

The Chapter 7 Trustee filed the complaint to recover monies
pursuant to Section 547 of the Bankruptcy Code.  The complaint
alleged that the Debtor was insolvent at the time of the alleged
transfer and that said transfer was made within 90 days of March
18, 2009, the date of filing of the Debtor's voluntary chapter 11
bankruptcy petition.

The defendant filed a Motion to Dismiss.  It argued that the
complaint alleged that the debtor was insolvent at the time of the
alleged transfer and that said transfer was made within 90 days of
March 18, 2009, the date of filing of the debtor's voluntary
chapter 11 bankruptcy petition, but the Trustee provided no facts
to form the basis of her allegations.  The defendant contended that
no information was provided as to the debtor's economic conditions
prior to the order for relief, nor are any dates given as to when
the alleged transfers took place.

Judge Tester held that the complaint does not state a claim upon
which relief can be granted.  The judge explained that while the
complaint recites the statutory language of Section 547 and
incorporates that "Debtor made a transfer of funds which were part
of its property to the herein Defendant, a creditor of the Debtor.
The transfer of funds was for the amount of $9,157.51." the
complaint contains no information as to the form of payment or the
dates such payments were made.

The case is IN RE: PMC MARKETING CORP, Chapter 7, Debtor(s), CASE
NO. 09-02048 (Bankr. D.P.R.).

The adversary proceeding is NOREEN WISCOVITCH RENTAS, CHAPTER 7
TRUSTEE Plaintiff(s), v. MUNICIPALITY OF SAN SEBASTIAN
Defendant(s), ADVERSARY NO. 12-00113 (Bankr. D.P.R.).

A copy of the Judge Tester's July 27, 2015 opinion and order is
available at http://is.gd/LU5ro7at Leagle.com.  

PMC Marketing Corp. filed a Chapter 11 bankruptcy petition (Bankr.
D.P.R. Case No. 09-02048) on March 18, 2009.  The case was
converted into a Chapter 7 proceeding on May 19, 2010.  On May 20,
2010, Noreen Wiscovitch-Rentas was appointed the Chapter 7 trustee.


QUALITY DISTRIBUTION: Reports $2.1 Million Net Income for Q2
------------------------------------------------------------
Quality Distribution, Inc. filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing net income
of $2.1 million on $227 million of total operating revenues for the
three months ended June 30, 2015, compared to net income of $11.3
million on $256 million of total operating revenues for the same
period during the prior year.

For the six months ended June 30, 2015, the Company reported net
income of $4.7 million on $457 million of total operating revenues
compared to net income of $14.4 million on $490 million of total
operating revenues for the same period a year ago.

As of June 30, 2015, the Company had $413 million in total assets,
$436 million in total liabilities and a $22.9 million total
shareholders' deficit.

A full-text copy of the Form 10-Q is available for free at:

                       http://is.gd/qGYLvG

                    About Quality Distribution

Quality Distribution, LLC, and its parent holding company, Quality
Distribution, Inc., are headquartered in Tampa, Florida.  The
company is a transporter of bulk liquid and dry bulk chemicals.
The company's 2010 revenues are approximately $686 million.
Apollo Management, L.P., owns roughly 30 percent of the common
stock of Quality Distribution, Inc.

                        Bankruptcy Warning

"We have substantial indebtedness and may not be able to make
required payments on our indebtedness.

We had consolidated indebtedness and capital lease obligations,
including current maturities of $351.3 million, as of December 31,
2014.  We must make regular payments under the ABL Facility,
including the Term Loan, thereunder, and our capital leases and
semi-annual interest payments under our 2018 Notes.

The ABL will mature at the earlier of November 2019 and the date
that is 91 days prior to the maturity of the Company's currently
outstanding 2018 Notes or any replacement notes if the outstanding
amount of such debt is above a certain threshold.  The Term Loan
matures on November 3, 2017 but we are subject to mandatory
prepayment of the principal amount of the Term Loan in equal
quarterly payments beginning as early as November 2015.  The
maturity date of the ABL Facility, including the Term Loan, may be
accelerated if we default on our obligations.  If the maturity of
the ABL Facility and/or such other debt is accelerated, we may not
have sufficient cash on hand to repay the ABL Facility and/or such
other debt or be able to refinance the ABL Facility and/or such
other debt on acceptable terms, or at all.  The failure to repay
or refinance the ABL Facility and/or such other debt at maturity
would have a material adverse effect on our business and financial
condition, would cause substantial liquidity problems and may
result in the bankruptcy of us and/or our subsidiaries.  Any actual
or potential bankruptcy or liquidity crisis may materially harm our
relationships with our customers, suppliers and independent
affiliates," the Company states in its 2014 annual report.

                           *     *     *

As reported in the TCR on June 28, 2013, Moody's Investors Service
upgraded Quality Distribution, LLC's Corporate Family Rating to
'B2' from 'B3' and Probability of Default Rating to 'B2-PD' from
'B3-PD'.

The upgrade of Quality's CFR to 'B2' was largely driven by the
expectation that credit metrics will improve over the next twelve
to eighteen months, through a combination of EBITDA growth and
debt paydowns, to levels consistent with the 'B2' rating level.
The company is in the process of integrating the bolt-on
acquisitions made in its Energy Logistics business sector since
2011.

As reported by the TCR on July 17, 2015, Standard & Poor's Ratings
Services said that it has lowered its corporate credit rating on
Tampa-based transportation and logistics provider Quality
Distribution Inc. to 'B-' from 'B' and removed the ratings from
CreditWatch, where S&P had placed them with negative implications
on May 8, 2015.  "The downgrade reflects Quality Distribution's
higher debt-leverage pro forma for its acquisition by Apax
Partners," said Standard & Poor's credit analyst Michael Durand.


QUANTUM CORP: Posts $10.7 Million Net Loss for First Quarter
------------------------------------------------------------
Quantum Corporation filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing a net loss
of $10.7 million on $110.8 million of total revenue for the three
months ended June 30, 2015, compared to a net loss of $4.3 million
on $128.1 million of total revenue for the same period last year.

As of June 30, 2015, the Company had $314.6 million in total
assets, $382.6 million in total liabilities and a $67.9 million
total stockholders' deficit.

As of June 30, 2015, the Company had $53.7 million of cash and cash
equivalents, which is comprised of money market funds and cash
deposits.

"We continue to focus on improving our operating performance,
including efforts to increase revenue and to continue to control
costs in order to improve margins, return to consistent
profitability and generate positive cash flows from operating
activities.  We believe that our existing cash and capital
resources will be sufficient to meet all currently planned
expenditures, debt service and contractual obligations and to
sustain operations for at least the next 12 months.  This belief is
dependent upon our ability to achieve gross margin projections and
to control operating expenses in order to provide positive cash
flow from operating activities.  Should we be unable to meet our
gross margin or expense objectives, it would likely have a material
negative effect on our cash balances and capital resources."

A full-text copy of the Form 10-Q is available for free at:

                       http://is.gd/MsXrxZ

                        About Quantum Corp.

Based in San Jose, California, Quantum Corp. (NYSE:QTM) --
http://www.quantum.com/-- is a storage company specializing in
backup, recovery and archive.  Quantum provides a comprehensive,
integrated range of disk, tape, and software solutions supported
by a world-class sales and service organization.

Quantum reported net income of $16.7 million on $553 million of
total revenue for the year ended March 31, 2015, compared to a net
loss of $21.5 million on $553 million of total revenue for the year
ended March 31, 2014.


QUICKSILVER RESOURCES: Bankruptcy Filing in Delaware Irks Judge
---------------------------------------------------------------
U.S. Bankruptcy Judge Russell F. Nelms criticized Quicksilver
Resources Inc., et al., for filing for Chapter 11 bankruptcy
protection in the Delaware court rather than in a hometown court,
even though the Company is based less than a mile from his
courtroom on West 10th Street, Max B. Baker at Star-Telegram
reports.

Judge Nelms said in an Aug. 3, 2015 opinion that "although one of
the goals of bankruptcy is to facilitate creditor participation,
many debtors now file for bankruptcy in locations that are certain
to minimize it.  Various excuses are given for these remote
filings.  Few are convincing . . . .  Some are filed with a goal of
precluding easy access to the court by small creditors, especially
if those creditors are soon-to-be former employees."

                        About Quicksilver

Quicksilver Resources Inc. (OTCQB: KWKA) is an exploration and
production company engaged in the development and production of
long-lived natural gas and oil properties onshore North America.
Based in Fort Worth, Texas, the company claims to be a leader in
the development and production from unconventional reservoirs
including shale gas, and coal bed methane.  Following more than 30
years of operating as a private company, Quicksilver became public
in 1999.

The Company has U.S. offices in Fort Worth, Texas; Glen Rose,
Texas; Steamboat Springs, Colorado; Craig, Colorado and Cut Bank,
Montana.  The Company's Canadian subsidiary, Quicksilver Resources
Canada Inc., is headquartered in Calgary, Alberta.

On March 17, 2015, Quicksilver Resources Inc. and certain of its
affiliates filed voluntary petitions for relief under Chapter 11 of
title 11 of the United States Code in Delaware.  The Debtors are
seeking joint administration under the main case, In re Quicksilver
Resources Inc. Case No. 15-10585.  Quicksilver's Canadian
subsidiaries were not included in the chapter 11 filing.

The Company's legal advisors are Akin Gump Strauss Hauer & Feld LLP
in the U.S. and Bennett Jones in Canada.  Richards Layton &
Finger, P.A., is legal co-counsel in the Chapter 11 cases.
Houlihan Lokey Capital, Inc. is serving as financial advisor.
Garden City Group Inc. is the claims and noticing agent.

The Company's balance sheet at Dec. 31, 2014, showed $1.21 billion
in total assets, $2.35 billion in total liabilities and total
stockholders' deficit of $1.14 billion.

The U.S. Trustee for Region 3 appointed five creditors of
Quicksilver Resources Inc. to serve on the official committee of
unsecured creditors.

                           *     *     *

The Debtors have been given exclusive right to file a bankruptcy
plan through Oct. 13, 2015.


RADIOSHACK CORP: Bankruptcy Filing in Delaware Irks Judge
---------------------------------------------------------
U.S. Bankruptcy Judge Russell F. Nelms criticized RadioShack
Corporation for filing for Chapter 11 bankruptcy protection in the
Delaware court rather than in a hometown court, even though the
Company is based less than a mile from his courtroom on West 10th
Street, Max B. Baker at Star-Telegram reports.

Judge Nelms said in an Aug. 3, 2015 opinion that "although one of
the goals of bankruptcy is to facilitate creditor participation,
many debtors now file for bankruptcy in locations that are certain
to minimize it.  Various excuses are given for these remote
filings.  Few are convincing . . . .  Some are filed with a goal of
precluding easy access to the court by small creditors, especially
if those creditors are soon-to-be former employees . . . .  No
employee at RadioShack's corporate headquarters took off from work
early and walked the few short blocks to this court to observe any
proceedings in that bankruptcy case.  And that's a shame, not
necessarily because the result would have been different, but
because that employee might have felt a little better about the
result and the system after seeing the sausage being made."

                   About RadioShack Corporation

Headquartered in Fort Worth, Texas, RadioShack (OTCMKTS: RSHCQ) --
http://www.radioshackcorporation.com-- is a retailer of   
mobile technology products and services, as well as products
related to personal and home technology and power supply
needs.  RadioShack's retail network includes more than 4,300
company-operated stores in the United States, 270 company-operated
stores in Mexico, and approximately 1,000 dealer and other outlets
worldwide.

RadioShack Corporation and affiliates sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 15-10197) on Feb. 5, 2015. Judge
Kevin J. Carey presides over the case.

David G. Heiman, Esq., Greg M. Gordon, Esq., Amanda M. Suzuki,
Esq., Jonathan M. Fisher, Esq., Thomas A. Howley, Esq., and Paul
M. Green, Esq., at Jones Day serve as the Debtors' bankruptcy
counsel.

David M. Fournier, Esq., Evelyn J. Meltzer, Esq., and John H.
Schanne, II, Esq., at Pepper Hamilton LLP serve as co-counsel.  
Carlin Adrianopoli at FTI Consulting, Inc., is the Debtors'
restructuring advisor. Maeva Group, LLC, is the Debtors'
Turnaround advisor. Lazard Freres & Co. LLC is the Debtors'
investment banker.   A&G Realty Partners is the Debtors' real
estate advisor.  Prime Clerk is the Debtors' claims and
noticing agent.

In an amended schedules, RadioShack disclosed total assets of
$1,094,497,280 and total liabilities of $3,101,098,375.

Quinn Emanuel Urquhart & Sullivan, LLP and Cooley LLP represent the
Official Committee of Unsecured Creditors as co-counsel.  Houlihan
Lokey Capital, Inc., serves as financial advisor and investment
banker.  The bankruptcy case is assigned to Judge Brendan L.
Shannon.


RESPONSE GENETICS: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------------
Debtor: Response Genetics, Inc.
           fdba Bio Type, Inc.
        1640 Marengo Street, 7th Floor
        Los Angeles, CA 90033

Case No.: 15-11663

Type of Business: The Debtor is a life science company engaged in
                  the research and development of clinical
                  diagnostic cancer testing.

Chapter 11 Petition Date: August 9, 2015

Court: United States Bankruptcy Court
       District of Delaware (Delaware)

Debtor's Counsel: James E. O'Neill, Esq.
                  PACHULSKI STANG ZIEHL & JONES LLP
                  919 North Market Street, 17th Floor
                  P.O. Box 8705
                  Wilmington, DE 19899-8705
                  Tel: 302-652-4100
                  Fax: 302-652-4400
                  Email: jo'neill@pszjlaw.com

Debtor's          CANACCORD GENUITY, INC.
Investment
Banker:

Debtor's          RUST CONSULTING OMNI BANKRUPTCY
Claims and
Noticing
Agent:

Total Assets: $10.7 million

Total Debts: $15.7 million

The petition was signed by Thomas Bologna, chairman and chief
executive officer.

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Life Technologies Corporation         Vendor           $164,323

Abbott Molecular Inc.                 Vendor           $115,173

The Trout Group                                         $78,355

Affymetrix, Inc. - Active                               $77,296

University of Southern               Landlord           $60,534
California

Willkie Farr & Gallagher          Legal Services        $45,000

XIFIN, Inc.                                             $41,946

Los Angeles County Tax            Taxing Authority      $41,601

BDO USA, LLP                                            $30,000

AST Transfer & Trust Company, LLC                       $19,732

Oregon Health & Science University                      $19,550

Hogan Lovells US LLP                Legal Services      $19,433

College of American Pathologists                        $18,793

Federal Express                        Vendor           $14,453

Roche Diagnostics Corporation                           $13,137

Leica Microsystems Inc.                                 $13,008

First Medical Recruiters                                $11,000

Shareholder.com                                         $10,115

Sincerus Solutions, Inc.                                $10,015

Littler Mendelson, PC                                    $7,671


RICE BUILDING: Case Summary & 2 Largest Unsecured Creditors
-----------------------------------------------------------
Debtor: Rice Building LLC
        P.O. Box 66353
        Albany, NY 12203

Case No.: 15-11654

Chapter 11 Petition Date: August 7, 2015

Court: United States Bankruptcy Court
       Northern District of New York (Albany)

Judge: Hon. Robert E. Littlefield Jr.

Debtor's Counsel: Francis J. Brennan, Esq.
                  NOLAN & HELLER, LLP
                  39 North Pearl Street
                  Albany, NY 12207
                  Tel: 518 449-3300
                  Email: fbrennan@nolanandheller.com

Total Assets: $1 million

Total Liabilities: $1 million

The petition was signed by Mark Basco, managing member.

A list of the Debtor's two largest unsecured creditors is available
for free at http://bankrupt.com/misc/nynb15-11654.pdf


SABINE OIL: Has Authority to Hire Prime Clerk as Claims Agent
-------------------------------------------------------------
Judge Shelley C. Chapman of the U.S. Bankruptcy Court for the
Southern District of New York authorized Sabine Oil & Gas
Corporation, et al., to employ Prime Clerk LLC as claims and
noticing agent.

Prime Clerk will perform, among other things, the following tasks:

   (a) prepare and serve required notices and documents in these
       Chapter 11 cases in accordance with the Bankruptcy Code and
       the Bankruptcy Rules in the form and manner directed by the
       Debtors and/or the Court, including (i) notice of the
       commencement of these chapter 11 cases and the initial
       meeting of creditors under section 341(a) of the Bankruptcy
       Code, (ii) notice of any claims bar date, (iii) notices of
       transfers of claims, (iv) notices of objections to claims
       and objections to transfers of claims, (v) notices of any
       hearings on a disclosure statement or confirmation of the
       Debtors' plan or plans of reorganization, including under
       Bankruptcy Rule 3017(d), (vi) notice of the effective date
       of any plan, and (vii) all other notices, orders,
       pleadings, publications, and other documents as the Debtors
       or the Court may deem necessary or appropriate for an
       orderly administration of these chapter 11 cases;

   (b) maintain an official copy of the Debtors' schedules of
       assets and liabilities and statements of financial affairs,
       listing the Debtors' known creditors and the amounts owed
       thereto, if the requirement to file such Schedules is not
       waived by the Court;

   (c) maintain (i) a list of all potential creditors, equity
       holders, and other parties in interest and (ii) a "core"
       mailing list consisting of all parties described in
       Bankruptcy Rule 2002(i), (j), and (k) and those parties
       that have filed a notice of appearance pursuant to
       Bankruptcy Rule 9010; update and make said lists available
       upon request by a party in interest or the Clerk's Office;

   (d) if necessary, furnish a notice to all potential creditors
       of the last date for filing proofs of claim and a form for
       filing a proof of claim, after such notice and form are
       approved by the Court, and notify said potential creditors
       of the existence, amount, and classification of their
       respective claims as set forth in the Schedules, which may
       be effected by inclusion of such information (or the lack
       thereof, in cases where the Schedules indicate no debt due
       to the subject party) on a customized proof of claim form
       provided to potential creditors;

   (e) maintain a post office box or address for the purpose of
       receiving claims and returned mail, and process all mail
       received;

   (f) for all notices, motions, orders, or other pleadings or
       documents served, prepare and file or cause to be filed
       with the Clerk's Office an affidavit or certificate of
       service within seven business days of service which
       includes (i) either a copy of the notice served or the
       docket number(s) and title(s) of the pleading(s) served,
       (ii) a list of persons to whom it was mailed (in
       alphabetical order) with their addresses, (iii) the manner
       of service, and (iv) the date served;

   (g) process all proofs of claim received, including those
       received by the Clerk's Office, check said processing for
       accuracy, and maintain the original proofs of claim in a
       secure area;

   (h) (i) maintain the official claims register for each Debtor
       on behalf of the Clerk's Office; (ii) upon the Clerk's
       Office's request, provide the Clerk's Office with
       certified, duplicate unofficial Claims Registers; and (iii)
       specify in the Claims Registers the following information
       for each claim docketed: (A) the claim number assigned, (B)
       the date received, (C) the name and address of the claimant
       and agent, if applicable, who filed the claim, (D) the
       amount asserted, (E) the asserted classification(s) of the
       claim;

   (i) implement necessary security measures to ensure the
       completeness and integrity of the Claims Registers and the
       safekeeping of the original claims;

   (j) record all transfers of claims and provide any notices of
       such transfers as required by Bankruptcy Rule 3001(e);

   (k) relocate, by messenger or overnight delivery, all of the
       court-filed proofs of claim to the offices of Prime Clerk,
       not less than weekly;

   (l) upon completion of the docketing process for all claims
       received to date for each case, turn over to the Clerk's
       Office copies of the Claims Registers for the Clerk's
       Office's review;

   (m) monitor the Court's docket for all notices of appearance,
       address changes, and claims-related pleadings and orders
       filed and make necessary notations on and/or changes to the
       Claims Registers and any service or mailing lists,
       including to identify and eliminate duplicative names and
       addresses from such lists;

   (n) identify and correct any incomplete or incorrect addresses
       in any mailing or service lists;

   (o) assist in the dissemination of information to the public
       and respond to requests for administrative information
       regarding these chapter 11 cases as directed by the Debtors
       or the Court, including through the use of a case website
       and/or call center;

   (p) if these chapter 11 cases are converted to cases under
       chapter 7 of the Bankruptcy Code, contact the Clerk's
       Office within three days of notice to Prime Clerk of entry
       of the order converting these chapter 11 cases;

   (q) thirty days prior to the close of these chapter 11 cases,
       to the extent practicable, request that the Debtors submit
       to the Court a proposed order dismissing Prime Clerk as the
       Debtors' Claims and Noticing Agent and terminating its
       services in such capacity upon completion of its duties and
       responsibilities and upon the closing of these chapter 11
       cases;

   (r) within seven days of notice to Prime Clerk of entry of an
       order closing these chapter 11 cases, provide to the Court
       the final version of the Claims Registers as of the date
       immediately before the close of these chapter 11 cases; and

   (s) at the close of these chapter 11 cases, box and transport
       all original documents, in proper format, as provided by
       the Clerk's Office, to (i) the Federal Archives Record
       Administration, located at Central Plains Region, 200 Space
       Center Drive, Lee's Summit, Missouri 64064 or (ii) any
       other location requested by the Clerk's Office.

Prior to the Petition Date, the Debtors provided Prime Clerk a
retainer in the amount of $50,000.

Prime Clerk charges the following rates for claim and noticing
services:

     Analyst                         $35 to $50
     Technology Consultant           $80 to $120
     Consultant                      $95 to $145
     Senior Consultant               $150 to $170
     Director                        $180 to $195

                       About Sabine Oil & Gas

Sabine Oil & Gas Corp. is an independent energy company engaged in
the acquisition, production, exploration, and development of
onshore oil and natural gas properties in the U.S.  The Company's
current operations are principally located in the Cotton Valley
Sand and Haynesville Shale in East Texas, the Eagle Ford Shale in
South Texas, the Granite Wash in the Texas Panhandle, and the
North Louisiana Haynesville.  The Company operates, or has joint
working interests in, approximately 2,100 oil and gas production
sites (approximately 1,800 operating and approximately 315
non-operating) and has approximately 165 full-time employees.

Sabine Oil and its affiliated entities sought Chapter 11 protection
(Bankr. S.D.N.Y. Lead Case No. 15-11835) in Manhattan on July 15,
2015.

The Debtors have engaged Kirkland & Ellis LLP and Kirkland & Ellis
International LLP, as counsel; Lazard Freres & Co. LLC, as
investment banker, and Prime Clerk LLC as notice, claims and
balloting agent.  The Debtors also tapped Zolfo Cooper Management,
LLC, to provide Jonathan A. Mitchell as CRO and other additional
personnel.


SABINE PASS: Amends Q2 Form 10-Q for Additional Disclosure
----------------------------------------------------------
Sabine Pass LNG, L.P. filed with the Securities and Exchange
Commission an amendment to its quarterly report on Form 10-Q for
the period ended June 30, 2015, to disclose recently provided
information pursuant to Section 219 of the Iran Threat Reduction
and Syria Human Rights Act of 2012.

Pursuant to Section 13(r) of the Securities Exchange Act of 1934,
as amended, if during the quarter ended June 30, 2015, the Company
or any of its affiliates had engaged in certain transactions with
Iran or with persons or entities designated under certain executive
orders, the Company would be required to disclose information
regarding those transactions in its Quarterly Report on Form 10-Q
as required under Section 219 of the Iran Threat Reduction and
Syria Human Rights Act of 2012.  During the quarter ended June 30,
2015, the Company did not engage in any transactions with Iran or
with persons or entities related to Iran.

Blackstone CQP Holdco LP, an affiliate of The Blackstone Group
L.P., is a holder of approximately 29% of the outstanding equity
interests of Cheniere Energy Partners, L.P. and has three
representatives on the Board of Directors of Cheniere Partners'
general partner.  Accordingly, Blackstone Group may be deemed an
"affiliate" of Cheniere Partners, as that term is defined in
Exchange Act Rule 12b-2.  Blackstone Group has included in its
Quarterly Report on Form 10-Q for the quarterly period ended
June 30, 2015, disclosures pursuant to ITRA regarding one of its
portfolio companies that may be deemed to be an affiliate of
Blackstone Group.  Because of the broad definition of "affiliate"
in Exchange Act Rule 12b-2, this portfolio company of Blackstone
Group, through Blackstone Group's ownership of Cheniere Partners,
may also be deemed to be an affiliate of ours.

Blackstone Group has reported that Travelport Limited has engaged
in the following activities: as part of its global business in the
travel industry, Travelport provides certain passenger travel
related Travel Commerce Platform and Technology Services to Iran
Air.  Travelport also provides certain airline Technology Services
to Iran Air Tours.  The gross revenues and net profits attributable
to those activities by Travelport during the quarter ended June 30,
2015, were reported by Travelport to be approximately $145,000 and
$104,000, respectively.  Blackstone Group has reported that
Travelport intends to continue these business activities with Iran
Air and Iran Air Tours as those activities are either exempt from
applicable sanctions prohibitions or specifically licensed by the
Office of Foreign Assets Control.

                       About Sabine Pass

Sabine Pass LNG, L.P. owns, develops and operates an LNG receiving
and regasification terminal in western Cameron Parish, Louisiana.
Based in Houston, the Company's LNG terminal includes existing
infrastructure of five LNG storage tanks with 16.9 Bcfe capacity,
two docks that can hold vessels up to 265,000 cubic meters, and
vaporizers with capacity of 4.0 Bcf/d.

As of June 30, 2015, Sabine Pass had $1.6 billion in total assets,
$2.2 billion in total liabilities and a $584.7 million partners'
deficit.

Sabine Pass reported net income of $63.7 million on $130.7 million
of total revenues for the three months ended June 30, 2015,
compared to net income of $65.7 million on $131 million of total
revenues for the same period during the prior year.


SAGITTARIUS RESTAURANTS: S&P Affirms Then Withdraws 'B+' CCR
------------------------------------------------------------
Standard & Poor's Ratings Services affirmed its ratings on Lake
Forest, Calif.-based Sagittarius Restaurants LLC including its 'B+'
corporate credit rating.  Subsequently, S&P withdrew all the
ratings at the company's request following the repayment of the
company's outstanding rated senior secured debt.  The outlook at
the time of the withdrawal was stable.


SCIENTIFIC GAMES: Incurs $102.2-Mil. Net Loss in Second Quarter
---------------------------------------------------------------
Scientific Games Corporation filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing
a net loss of $102.2 million on $691.5 million of total revenue for
the three months ended June 30, 2015, compared to a net loss of
$72.4 million on $416.9 million of total revenue for the same
period in 2014.

For the six months ended June 30, 2015, the Company reported a net
loss of $188.6 million on $1.3 billion of total revenue compared to
a net loss of $117.4 million on $805 million of total revenue for
the same period during the prior year.

As of June 30, 2015, the Company had $9.4 billion in total assets,
$9.7 billion in total liabilities and a $260.1 million total
stockholders' deficit.

A full-text copy of the Form 10-Q is available for free at:

                      http://is.gd/pb40Bi

                     About Scientific Games

Scientific Games Corporation is a developer of technology-based
products and services and associated content for worldwide gaming
and lottery markets.  The Company's portfolio includes instant and
draw-based lottery games; electronic gaming machines and game
content; server-based lottery and gaming systems; sports betting
technology; loyalty and rewards programs; and social, mobile and
interactive content and services.  Visit
http://www.scientificgames.com/

Scientific Games reported a net loss of $234 million in 2014, a net
loss of $30.2 million in 2013 and a net loss of $62.6 million for
2012.

                           *     *     *

The TCR reported on May 21, 2014, that Moody's Investors Service
downgraded Scientific Games Corporation's ("SGC") Corporate Family
Rating to 'B1'.  The downgrade reflects Moody's view that slower
than expected growth in SGC's Gaming and Instant Products segments
will cause Moody's adjusted leverage to exceed 6.0 times by the
end of 2014.

As reported by the TCR on Aug. 5, 2014, Standard & Poor's Ratings
Services lowered its corporate credit rating to 'B+' from 'BB-' on
Scientific Games Corp.

"The downgrade and CreditWatch placement follow Scientific Games'
announcement that it has agreed to acquire Bally Technologies for
$5.1 billion, including the refinancing of about $1.8 billion in
net debt at Bally," said Standard & Poor's credit analyst Ariel
Silverberg.


SNOWFLAKE COMMUNITY: Files Bankruptcy Rule 2015.3 Report
--------------------------------------------------------
Snowflake Community Foundation filed a report with the U.S.
Bankruptcy Court for the District of Arizona, disclosing that it is
the sole owner of The Apache Railway Company.

Apache Railway's income statement for the year ending Dec. 31,
2014, showed a net income of $94,458 and total revenue of $1.59
million.

As of Dec. 31, 2014, Apache Railway had total assets of $6.59
million; total liabilities of $372,568 and total shareholders'
equity of $6.22 million.

Apache Railway had $70,908 cash at the beginning of the year, and
$135,570 cash at the end of the year, court filings show.

Apache Railway filed the report pursuant to Bankruptcy Rule 2015.3.
The report dated June 22, 2015, is available for free at
http://is.gd/8KQTXO

                   About Snowflake Community

Snowflake Community Foundation, whose lone significant asset is its
100% ownership of The Apache Railway Co., sought Chapter 11
protection (Bankr. D. Ariz. Case No. 15-bk-06264) in Phoenix on May
20, 2015.  The case is assigned to Judge Madeleine C. Wanslee.

The Debtor tapped Rob Charles, Esq., at Lewis Roca Rothgerber LLP,
in Tucson, Arizona, as counsel.


SPIG INDUSTRY: Claims Bar Date Set for October 9
------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Virginia set
Oct. 9, 2015, as deadline for creditors to file proofs of claim
against Spig Industry LLC.

The Court will hold a status conference hearing on Nov. 5, 2015, at
1:30 p.m. in the United States Bankruptcy Court located in
Abingdon. Virginia.

                         About Spig Industry

Spig Industry, LLC, a Bristol, Virginia-based manufacturer of guard
rails, filed a Chapter 11 bankruptcy petition (Bankr. W.D. Va.
15-70310) in Roanoke, Virginia, on March 16, 2015, with $21.0
million in assets against $11.7 million in debt.

The case is assigned to Judge Paul M. Black.  The Debtor tapped
Robert Tayloe Copeland, Esq., at Copeland Law Firm, P.C., in
Abingdon, Virginia, serves as counsel.

The U.S. Trustee has named an Official Committee of Unsecured
Creditors in the case.


SPRINGLEAF HOLDINGS: Moody's Continues to Review 'B2' CFR
---------------------------------------------------------
Moody's Investors Service continues its review for downgrade of
Springleaf Holdings, Inc.'s and OneMain Financial Holdings, Inc.'s
B2 corporate family ratings.  The review was initiated on March
3rd, following Springleaf's announcement that it will acquire
OneMain.

RATINGS RATIONALE

Moody's is continuing its review of Springleaf's and OneMain's B2
ratings to assess the effect of the planned acquisition on their
respective credit profiles and expects to conclude the review upon
the acquisition close.

Springleaf does not expect the acquisition to close prior to
September 10th, as per the timing agreement with the Department of
Justice (DOJ), in order to provide the DOJ with sufficient time to
complete its review of the acquisition from an antitrust
perspective.  Given that the DOJ and several Attorneys General have
expressed antitrust concerns regarding two leading companies in the
branch-based non-prime consumer finance sector combining, the
transaction may be delayed beyond the end of the third quarter.
Should the authorities object to the transaction in its current
form, the DOJ may require the companies to divest certain assets,
which would reduce earnings of the combined entity.

Moody's review will include an assessment of the adequacy of the
combined entity's tangible capital position as well as its internal
capital generation capacity, given expected earnings and costs and
timelines associated with its integration efforts.  In the event
that the DOJ requires asset divestitures, Moody's will evaluate the
implications for earnings power relative to the proceeds to be
collected from potential asset sales, the purchase price and the
company's capitalization.  In addition, Moody's is evaluating the
degree to which Springleaf's post-acquisition liquidity will be
adequate to cover its immediate funding and operating requirements
and contingencies over the next twelve months.

Moody's is also reviewing the effect of the acquisition on the
relative priority of Springleaf's and OneMain's debt, given that
Springleaf and OneMain will be run as two separate entities for
approximately a year after the acquisition closes.

On a pro-forma basis, Springleaf's balance sheet leverage, measured
as Tangible Common Equity to Tangible Managed Assets, will weaken
from 21% at June 30, 2015 to approximately 5% on a pro-forma basis.
The diminished tangible equity buffer relative to the combined
tangible assets of the two companies weakens the company's capacity
to absorb unexpected losses.

The company's ratings would be downgraded if Moody's concludes that
the company will not be able to materially improve its capital
position within the four quarters following the acquisition close.
The ratings would also be downgraded if the company does not
maintain sufficient liquidity to accommodate the heightened
liquidity risk stemming from a large acquisition that might require
additional unforeseen expenses, as well as to cover any potential
contingent liabilities.

Ratings could be confirmed if Moody's concludes that Springleaf is
able to substantially de-lever within the four quarters following
the acquisition close, and if it builds a sufficient liquidity
buffer commensurate with the heightened liquidity risk stemming
from a large acquisition and potentially sizeable contingent
liabilities.  The ratings of OneMain could be confirmed if its
operating performance and capital position are maintained, and its
liquidity position continues to strengthen.

The principal methodology used in these ratings/analysis was
Finance Company Global Rating Methodology published in March 2012.



STANDARD REGISTER: Changes Corporate Name After Sale
----------------------------------------------------
The Standard Register Company, et al., requested that the U.S.
Bankruptcy Court for the District of Delaware approve the change of
(i) their corporate names; and case caption used in these chapter
11 cases.

The changes will reflect:

   Old Company Name                      New Company Name
   ----------------                      ----------------
The Standard Register Company         SRC Liquidation Company
Standard Register Holding Company     SR Liquidation Holding
                                      Company
Standard Register Technologies,       SR Liquidation Technologies,

Inc.                                  Inc.
Standard Register International,      SR Liquidation         
Inc.                                  International, Inc.
iMedConsent, LLC                      iMLiquidation, LLC
Standard Register of Puerto Rico      SR Liquidation of Puerto Inc.
                                 Rico Inc.
Standard Register Mexico Holding      SR Liquidation Mexico Company
                              Holding Company
Standard Register Holding, S.         SR Liquidation Holding, S. de
R.L. de C.V.                       de R.L. de C.V.
Standard Register de Mexico,          SR Liquidation de Mexico, S.
S. de R.L. de C.V.                    de R.L. de C.V.
Standard Register Servicios,          SR Liquidation Servicios, S.
S. de R.L. de C.V.                    de R.L. de C.V.
Standard Register Technologies        SR Liquidation Technologies
Canada ULC                            Canada ULC

As reported in the Troubled Company Reporter on July 30, 2015, the
Debtor said in court documents that the sale of its assets to
Taylor Corp. is expected to close by July 31.

The Company filed a motion with to change its corporate and
business names, as required under the asset purchase agreement
between Standard Register and Taylor Corp., to become SRC
Liquidation Co.

According to Dave Larsen at Dayton Daily News, a hearing on the
name change is set for Aug. 18, 2015.

Dayton Daily related that the Court extended, at the behest of the
Company, the 120-day period for the Company to file a plan by an
additional 90 days to Oct. 8, 2015, from the July 10, 2015.  The
report added that the Court extended Company's period to solicit
acceptance of the plan to Dec. 7, 2015, from Sept. 8, 2015.

                     About Standard Register

Standard Register provides market-specific insights and a
compelling portfolio of workflow, content and analytics solutions
to address the changing business landscape in healthcare,
financial
services, manufacturing and retail markets.  The Company has
operations in all U.S. states and Puerto Rico, and currently
employs 3,500 full-time employees and 16 part-time employees.

The Standard Register Company and 10 affiliated debtors sought
Chapter 11 protection in Delaware on March 12, 2015, with plans to
launch a sale process where its largest secured lender would serve
as stalking horse bidder in an auction.

The cases are pending before the Honorable Judge Brendan L.
Shannon and are jointly administered under Case No. 15-10541.

The Debtors have tapped Gibson, Dunn & Crutcher LLP and Young
Conaway Stargatt & Taylor LLP as counsel; McKinsey Recovery &
Transformation Services U.S., LLC, as restructuring advisors; and
Prime Clerk LLC as claims agent.

The Official Committee of Unsecured Creditors tapped Lowenstein
Sandler LLP as its counsel and Jefferies LLC as its exclusive
investment banker.


STANDARD REGISTER: Taylor Completes Acquisition of Assets
---------------------------------------------------------
Taylor Corp., one of the U.S.'s largest privately held companies,
on Aug. 3 disclosed that it completed its acquisition of the assets
of Standard Register.  The combined company has more than 12,000
employees working in more than 80 companies with operations in 32
states and nine countries.

"The successful close officially turns the page for Standard
Register's customers and employees and moves us into a new chapter
that we believe is strengthened as a combined organization," said
Deb Taylor, chief executive officer of Taylor Corp.  "Moving
forward together, we have an even broader range of communications
services, products and technologies, and an experienced team
dedicated to providing the highest quality customer service in the
industry.  As we integrate the two companies, we are finding even
more ways to provide value to our customers."

Taylor Corp. was the successful bidder for Standard Register
through a bankruptcy auction held June 19, 2015. Standard
Register's Chapter 11 case will conclude when all claims are
settled.

                       About Taylor Corp.

Leveraging the diverse capabilities of its more than 80 companies
around the world, Taylor Corporation -- http://www.taylorcorp.com
-- one of the largest privately held companies in the U.S., helps
millions of consumers celebrate events and milestones and enables
businesses -- including more than half of the Fortune 500 -- to
express their brands and differentiate themselves in the
marketplace.  Headquartered in North Mankato, Minn., Taylor Corp.
owns world-class companies in the U.S., Canada, Mexico, the United
Kingdom, France, India, China, Bulgaria and the Philippines.

                    About Standard Register

Standard Register provides market-specific insights and a
compelling portfolio of workflow, content and analytics solutions
to address the changing business landscape in healthcare, financial
services, manufacturing and retail markets.  The Company has
operations in all U.S. states and Puerto Rico, and currently
employs 3,500 full-time employees and 16 part-time employees.

The Standard Register Company and 10 affiliated debtors sought
Chapter 11 protection in Delaware on March 12, 2015, with plans to
launch a sale process where its largest secured lender would serve
as stalking horse bidder in an auction.

The cases are pending before the Honorable Judge Brendan L. Shannon
and are jointly administered under Case No. 15-10541.

The Debtors have tapped Gibson, Dunn & Crutcher LLP and Young
Conaway Stargatt & Taylor LLP as counsel; McKinsey Recovery &
Transformation Services U.S., LLC, as restructuring advisors; and
Prime Clerk LLC as claims agent.

The Official Committee of Unsecured Creditors tapped Lowenstein
Sandler LLP as its counsel and Jefferies LLC as its exclusive
investment banker.


STEREOTAXIS INC: Incurs $1.5 Million Net Loss in Second Quarter
---------------------------------------------------------------
Stereotaxis, Inc., filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing a net loss
of $1.5 million on $9.6 million of total revenue for the three
months ended June 30, 2015, compared to a net loss of $1.9 million
on $8 million of total revenue for the same period in 2014.

For the six months ended June 30, 2015, the Company reported a net
loss of $4.6 million on $19.2 million of total revenue compared to
a net loss of $6.1 million on $16.4 million of total revenue for
the same period during the prior year.

As of June 30, 2015, the Company had $19.9 million in total assets,
$35.8 million in total liabilities and a $15.9 million in total
stockholders' deficit.

A full-text copy of the Form 10-Q is available for free at:

                       http://is.gd/VrdEkA

                       About Stereotaxis

Based in St. Louis, Missouri, Stereotaxis, Inc., is a manufacturer
and developer of a suite of navigation systems in interventional
surgical procedures.  The Company's Epoch Solution is used in the
treatment of arrhythmias and coronary artery disease.

Stereotaxis reported a net loss of $5.20 million in 2014, a net
loss of $68.8 million in 2013 and a net loss of $9.23 million in
2012.

Ernst & Young LLP, in St. Louis, Missouri, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2014, citing that the Company has incurred recurring
operating losses and has a net capital deficiency.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


SUN BANCORP: Reports $2.8 Million Net Income for Second Quarter
---------------------------------------------------------------
Sun Bancorp, Inc. filed with the Securities and Exchange Commission
its quarterly report on Form 10-Q disclosing
net income available to common shareholders of $2.8 million on
$17.8 million of total interest income for the three months ended
June 30, 2015, compared to a net loss available to common
shareholders of $24.2 million on $23.7 million of total interest
income for the same period during the prior year.

For the six months ended June 30, 2015, the Company reported net
income available to common shareholders of $5.6 million on $35.4
million of total interest income compared to a net loss available
to common shareholders of $26.1 million on $48.4 million of total
interest income for the same period a year ago.

As of June 30, 2015, the Company had $2.3 billion in total assets,
$2.1 billion in total liabilities and $252.9 million in total
shareholders' equity.

A full-text copy of the Form 10-Q is available at:

                        http://is.gd/E6MN3l

                       About Sun Bancorp. Inc.

Sun Bancorp, Inc.is a bank holding company headquartered in Mount
Laurel, New Jersey.  Its primary subsidiary is Sun National Bank, a
community bank serving customers throughout New Jersey. Sun
National Bank -- http://www.sunnationalbank.com/-- is an Equal   
Housing Lender and its deposits are insured up to the legal maximum
by the Federal Deposit Insurance Corporation (FDIC).

On April 15, 2010, Sun National Bank entered into a written
agreement with the OCC which contained requirements to develop and
implement a profitability and capital plan which provides for the
maintenance of adequate capital to support the Bank's risk profile
in the current economic environment.

Sun Bancorp reported a net loss available to common shareholders of
$29.8 million in 2014, a net loss available to common shareholders
of $9.94 million in 2013, and a net loss available to common
shareholders of $50.49 million in 2012.


TELEMANAGEMENT INC: Case Summary & 20 Top Unsecured Creditors
-------------------------------------------------------------
Debtor: Telemanagement, Inc.
           dba bestview
        5425 Peachtree Parkway
        Norcross, GA 30092

Case No.: 15-65140

Chapter 11 Petition Date: August 9, 2015

Court: United States Bankruptcy Court
       Northern District of Georgia (Atlanta)

Debtor's Counsel: Michael D. Robl, Esq.
                  THE SPEARS & ROBL LAW FIRM, LLC
                  Suite 250, 3754 LaVista Rd.
                  Tucker, GA 30084
                  Tel: 404-373-5153
                  Email: mdrobl@tsrlaw.com

Total Assets: $2.9 million

Total Liabilities: $2.8 million

The petition was signed by Thomas Van Ham, president and CEO.

A list of the Debtor's 20 largest unsecured creditors is available
for free at http://bankrupt.com/misc/ganb15-65140.pdf


TERRAFORM GLOBAL: Moody's Affirms 'B1' Corp. Family Rating
----------------------------------------------------------
Moody's Investors Service affirmed the B1 Corporate Family Rating
(CFR), the B1-PD Probability of Default rating (PDR) and the SGL-3
Speculative Grade Liquidity rating on TerraForm Global Operating,
LLC (TGO).  Moody's also affirmed the B2(LGD4) senior unsecured
rating of TGO's $810 million senior unsecured notes (upsized from
$800 million earlier) due in 2022.  The rating outlook remains
stable.  The unsecured debt is rated one notch below the CFR to
reflect TGO's $485 million senior secured revolving credit
facility.

RATINGS RATIONALE

The rating affirmation incorporates the result of TGO's IPO and
bond offering, which were affected by unfavorable market conditions
last week.  IPO proceeds were lower by $456 million and TGO had to
pay a 9.75% interest rate on the bonds as opposed to 7.25% assumed
earlier.  The shortfall in the IPO was largely covered by the use
of $248 million of cash on hand, lower project debt pay-down of $85
million, the use of shares in lieu of cash to pay $95 million to
Brazilian development partner Renova for certain assets purchased
as part of the initial IPO portfolio . Fees and expenses were also
lower by $17 million.

There is no change in the composition of projects or their cash
flows, although TGO's distributable cash flow is lower in 2016 by
$34 million on account of the higher interest rate.  Parent Sun
Edison Inc (SUNE, Not Rated) has agreed to cover debt service on
the higher project-level debt, although we exclude these payments
in our ratio calculations.  Overall, credit metrics are somewhat
weaker but not materially so, allowing us to affirm ratings.  Under
a P90 "no growth" scenario, TGO's consolidated Debt/EBITDA and
FFO/Debt for 2016 are expected to hover around 5.1x and 10%,
respectively, compared to 4.9x and 11% at the time of the initial
rating.

These developments highlight the capital markets sensitivity of
YieldCos in general.  Most YieldCos saw substantial declines in
equity prices over the past month, although no one else had large
transactions in the market like TGO and its affiliate TerraForm
Power Operating LLC (TPO, Ba3/Positive).  High dividend yields and
capital costs, if they become a new reality, will make it that much
more difficult for the company to achieve its growth targets.
Lenders may remain relatively insulated on account of the implicit
financial cushion provided by large dividend payments, but only as
long as management sticks to a prudent financial policy and does
not use leverage to increase dividend payments to shareholders.
TGO's management has reiterated its commitment to a financial
policy that targets leverage ratios of 5.0-5.5x on a consolidated
Debt/EBITDA basis.

The developments also further strengthen the importance of parent
SUNE to TGO.  Besides playing the all-important role of sponsor
that drop assets into the YieldCo, SUNE also provides a variety of
financial support -- (i) interest payment on the $810 million notes
for five years; (ii) debt service on $78 million of project-level
debt at the Orosi project in Costa Rica; (iii) purchase of 2
million Class A shares as part of the IPO for $30 million; and (iv)
agreeing to defer dividends from TGO for six quarters (vs two
originally) in order to add an additional $60 MM of liquidity to
TGO.

TGO's B1 CFR is underpinned by a diverse set of long term contracts
that provide stable cash flows; have low operating risks and are
comprised predominantly by wind and solar energy projects. TGO has
limited structural subordination and a moderate financial policy
that targets leverage level ratios of 5.0-5.5x on a consolidated
Debt/EBITDA basis.  TGO's cash flows draw from 42 different
projects spread across 11 countries, chiefly Brazil, India and
China.

Liquidity

TGO has a SGL-3 speculative grade liquidity rating, incorporating
our expectation for adequate liquidity for the next 12 months.  TGO
has virtually zero cash on the balance sheet at present, as opposed
to $250 million expected at the time of the initial rating.  Access
to $485 million revolver will be TGO's main source of liquidity.
So long as the projects operate as expected, TGO should have
sufficient cash flow to meet all its interest and dividend
obligations, although TGO may need to rely on the revolver to
manage timing mismatches, if any, in repatriations from its various
markets.  The need for operational liquidity at TGO is minimal and
projects have their own liquidity reserves.  TGO will also receive
liquidity support from SUNE which will make interest payments on
the unsecured bonds and interest and principal payments on the
Orosi project debt besides foregoing dividends for six quarters.
The SGL-3 is consistent with our expectation that any project
acquisitions will require external funding.

Outlook

The outlook is stable reflecting the weighted average offtaker and
sovereign credit quality that are both significantly stronger than
TGO's CFR, low operating risks for renewable projects and
expectations for stable operating performance at the various
projects.

What could change the rating UP

TGO is expected to maintain a stable financial profile of 5.0-5.5x
Debt/EBITDA as it grows.  An upgrade would depend mainly upon a
track record of growth backed up by reliable performance under the
PPAs by counterparties.

What could change the rating DOWN

Moody's would lower the rating in the event that higher debt
levels, poorer operating performance, currency/tax risks or pricey
acquisitions pressure the financial profile.  Other factors that
could affect the rating include disruptive policy developments, or
macroeconomic developments in emerging markets that disrupt cash
flows at the projects, a decline in the quality of cash flows
through shorter contracts, commodity price exposure, lower rated
counterparties or risky regulatory jurisdictions.  Deterioration in
the credit quality of the sponsor SUNE could be another factor in a
rating downgrade at TGO.

The principal methodology used in these ratings was Unregulated
Utilities and Unregulated Power Companies published in October
2014.  Other methodologies used include Loss Given Default for
Speculative-Grade Non-Financial Companies in the U.S., Canada and
EMEA published in June 2009.



TRANS-LUX CORP: Amends Form S-1 Preliminary Prospectus
------------------------------------------------------
Trans-Lux Corporation filed with the Securities and Exchange
Commission an amended Form S-1 registration statement relating to
the distribution, at no charge, to holders of the Company's common
stock non-transferable subscription rights to purchase up to [*]
shares of its Series B Convertible Preferred Stock at a
subscription price of $[*] per share.  

The Series B Preferred carries a 5.0% cumulative annual dividend on
the Stated Value of $[*] per share and will be convertible into
shares of the Company's common stock at an initial conversion price
of $[*] per share, representing a conversion ratio of
[approximately] [*] shares of common stock for each share of Series
B Preferred held at the time of conversion, subject to adjustment.

The subscription rights will expire if they are not exercised
before 5:00 p.m., Eastern Time, on [*], 2015, the expiration date
for the rights offering, unless the Company extends the rights
offering period.  

The Company amended the Registration Statement to delay its
effective date.

A full-text copy of the Form S-1/A is available at:

                        http://is.gd/JHdEYL

                   About Trans-Lux Corporation

Norwalk, Conn.-based Trans-Lux Corporation (NYSE Amex: TLX) is a
designer and manufacturer of digital signage display solutions for
the financial, sports and entertainment, gaming and leasing
markets.

Trans-Lux Corporation incurred a net loss of $4.62 million on $24.4
million of total revenues for the year ended Dec. 31, 2014,
compared with a net loss of $1.86 million on $20.9 million of total
revenues for the year ended Dec. 31, 2013.

BDO USA, LLP, issued a "going concern" qualification on the
consolidated financial statements for the year ended Dec. 31, 2014,
citing that the Company has suffered recurring losses from
operations and has a significant working capital deficiency that
raise substantial doubt about its ability to continue as a going
concern.  Further, the auditors said, the Company is in default of
the indenture agreements governing its outstanding 9 1/2%
Subordinated debentures which were due in 2012 and its 8 1/4%
Limited convertible senior subordinated notes which were due in
2012 so that the trustees or holders of 25% of the outstanding
Debentures and Notes have the right to demand payment immediately.
Additionally, the Company has a significant amount due to their
pension plan over the next 12 months.


TRUMP ENTERTAINMENT: Paza Associates OK'd to Move Slot Machines
---------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Delaware entered an
order, at the behest of Trump Entertainment Resorts Inc., et al.,

   i) authorizing Paza Associates to transfer title to the slot
machines and licenses to Taj Mahal Associates;

  ii) authorizing Paza Associates and Taj Mahal Associates to enter
into and perform under the assignment agreement;

iii) releasing Paza Associates from any and all of its obligations
under the assignment agreement.

As reported in the Troubled Company Reporter on April 21, 2015,
the Court extended the deadline to file slot transfer motion
until April 30.  The deadline may be further extended by the mutual
agreement of the Debtors and IGT, without further court order.

The March 12, 2015 plan confirmation order, which sets forth the
negotiated resolution of the objection to confirmation filed by
IGT, provides that the Debtors will file a motion with the Court
for an order: (a) authorizing Debtor Trump Plaza Associates, LLC,
to transfer title to certain slot machines and licenses to Debtor
Trump Taj Mahal Associates, LLC; and (b) authorizing Taj Mahal
Associates to assume all of Plaza Associates' obligations under a
certain financing and security agreement, dated May 8, 2013,
between IGT and Plaza Associates, with Plaza Associates to be
released from the obligations upon Taj Mahal Associates'
assumption
of the obligations.  The Confirmation Order further provides that
the Slot Transfer Motion will be filed no later than March 27,
2015.

On March 27, 2015, the Court entered an order extending the Slot
Transfer Motion Filing Deadline through and including April 6,
2015.  The Debtors and IGT agreed to further extend the Slot
Transfer Motion Filing Deadline through and including April 30,
2015.

               About Trump Entertainment Resorts

Trump Entertainment Resorts Inc., owner of the Atlantic City
Boardwalk casinos that bear the name of Donald Trump, returned to
Chapter 11 bankruptcy (Bankr. D. Del. Case No. 14-12103) on Sept.
9, 2014, with plans to shutter its casinos.

TER and its affiliated debtors own and operate two casino hotels
located in Atlantic City, New Jersey.  TER said it will close the
Trump Taj Mahal Casino Resort by Sept. 16, 2014, and, absent union
concessions, the Trump Plaza Hotel and Casino by Nov. 13, 2104.

The Debtors have sought an order authorizing the joint
administration of their Chapter 11 cases and the consolidation
thereof for procedural purposes only.  Judge Kevin Gross presides
over the Chapter 11 cases.

The Debtors have tapped Young, Conaway, Stargatt & Taylor, LLP, as
counsel; Stroock & Stroock & Lavan LLP, as co-counsel; Houlihan
Lokey Capital, Inc., as financial advisor; and Prime Clerk LLC, as
noticing and claims agent.

TER estimated $100 million to $500 million in assets as of the
bankruptcy filing.

The Debtors as of Sept. 9, 2014, owe $285.6 million in principal
plus accrued but unpaid interest of $6.6 million under a first
lien debt issued under their 2010 bankruptcy-exit plan.  The
Debtors
also have trade debt in the amount of $13.5 million.

                         *     *     *

Judge Kevin Gross of the U.S. Bankruptcy Court for the District of
Delaware on March 12, 2015, confirmed Trump Entertainment Resorts,
Inc., et al.'s Third Amended Joint Plan of Reorganization and
Disclosure Statement pursuant to Section 1129 of the Bankruptcy
Code.

The Debtors filed on Jan. 5, 2015, the Plan and accompanying
Disclosure Statement to, among other things, provide that holders
of General Unsecured Claims will receive Distribution Trust
Interests, which will include $1 million in cash and the proceeds,
if any, of certain avoidance actions.  Under the revised plan,
holders of general unsecured claims are estimated to recover 0.47%
to 0.43% of their total allowed claim amount.  The Amended Plan
also includes language reflecting the recently-approved $20
million
loan from Carl Icahn.

A full-text copy of the Findings of Fact is available for free at:
http://bankrupt.com/misc/TRUMPENTERTAINMENT_Plan_Findings.pdf


UNIVERSAL HEALTH: Trustee Has Settlement with Ad Hoc Committee
--------------------------------------------------------------
Soneet R. Kapila, Chapter 11 Trustee for Universal Health Care
Group, Inc., asks the United States Bankruptcy Court for the Middle
District of Florida, Tampa Division, to approve a mediated
settlement providing the Unofficial Ad Hoc Steering Committee an
Allowed Chapter 11 Administrative Claim in the amount of $65,000 in
fees and $6,075 in costs.

The Trustee tells the Court that he believes the Proposed
Settlement is in the best interest of the UHCG estate and its
Creditors and parties in interest for the following reasons: (a)
the Proposed Settlement was mediated and negotiated at arm's
length; (b) the Proposed Settlement represents a significant
reduction in the asserted claim; (c) the Proposed Settlement
includes an accommodation for payment that will permit the Trustee
to preserve funds necessary to fund post-confirmation litigation
for the benefit of all Creditors; and (d) the Proposed Settlement
saves the Liquidating Estate the potentially significant cost of
litigating the Ad Hoc Committee's application for payment of fees
due to the disputed issues of fact and law.

The Trustee is represented by:

          Roberta A. Colton
          TRENAM, KEMKER, SCHARF, BARKIN,
          FRYE, O'NEILL & MULLIS, PA
          101 E. Kennedy Blvd., Suite 2700
          Tampa, FL 33602
          Tel: (813) 227-7474
          Email: rcolton@trenam.com

                       About Universal Health Care Group

Universal Health Care Group, Inc., owns an insurance company and
three health-maintenance organizations that provide managed care
services for government sponsored health care programs, focusing on
Medicare and Medicaid.

Universal Health was founded in 2002 by Dr. A.K. Desai and grew its
operations of offering Medicare plans to more than 37,000 members
to over 20 states.

Universal Health filed a Chapter 11 bankruptcy protection (Bankr.
M.D. Fla. Case No. 13-01520) on Feb. 6, 2013, after Florida
regulators moved to put two of the company's subsidiaries in a
receivership. Universal Health Care estimated assets of up to$100
million and debt of less than $50 million in court filings in a
Tampa, Florida.  Harley E. Riedel, Esq., at Stichter Riedel Blain
&
Prosser serves as counsel to the Debtor

Soneet R. Kapila has been appointed the Chapter 11 Trustee in the
Debtor's case.  He is represented by Roberta A. Colton, Esq., at
Trenam, Kemker, Scharf, Barkin, Frye, O'Neill & Mullis, PA.
Dennis S. Jennis, Esq., and Jennis & Bowen, P.L., serve as special
conflicts counsel and E-Hounds, Inc., serves as a forensic imaging
consultant to the Chapter 11 trustee.


UTSTARCOM INC: Shah Capital Reports 28.6% Stake as of Aug. 6
------------------------------------------------------------
Shah Capital Management, Inc. disclosed in an amended Schedule 13D
filed with the Securities and Exchange Commission that as of
Aug. 6, 2015, it beneficially owned 10,649,369 ordinary shares of
UTStarcom Holdings Corp. which represents 28.6 percent of the
shares outstanding.

The following table sets forth the beneficial ownership of Ordinary
Shares of the Company for each of the Reporting Persons as of Aug.
6, 2015:

                                   Shares    
                                Beneficially     Percentage
Name                              Owned          of Total
----                           ------------     ----------
Shah Capital Opportunity Fund    8,919,369          23.9%
Himanshu H. Shah                10,649,369      28.6%
Hong Liang Lu                    1,090,563           2.9%        
Lu Charitable Remainder Trust       26,925           0.1%         
Lu Family Trust                     16,408           0.0%
The Lu Family Limited Partnership   76,333           0.2%

A copy of the regulatory filing is available for free at:

                       http://is.gd/apoYdq

                       About UTStarcom, Inc.

UTStarcom, Inc. (Nasdaq: UTSI) -- http://www.utstar.com/-- is a
global leader in IP-based, end-to-end networking solutions and
international service and support.  The Company sells its
solutions to operators in both emerging and established
telecommunications markets around the world.  UTStarcom enables
its customers to rapidly deploy revenue-generating access services
using their existing infrastructure, while providing a migration
path to cost-efficient, end-to-end IP networks.  The Company's
headquarters are currently in Alameda, California, with its
research and design operations primarily in China.

For the 12 months ended Dec. 31, 2014, the Company reported a net
loss of $30.3 million on $129 million of net sales compared with a
net loss of $22.7 million on $164 million of net sales during the
previous year.

As of Dec. 31, 2014, the Company had $279 million in total assets,
$164 million in total liabilities, and $115 million in total
equity.


VICEROY HOMES: Canadian Court Sets Sept. 8 Claims Bar Date
-----------------------------------------------------------
By orders of the Supreme Court of British Columbia on July 30,
2015, the Proposal Trustee has been authorized to conduct a claims
process for the determination of any and all claims against Viceroy
Homes Ltd. and Viceroy Building Solutions Ltd.

Creditors having claims against the Companies must file proofs of
claim before Sept. 8, 2015.  Copies of a proof of claim and
instructions may be obtained from the Proposal Trustee's website at
http://cfcanada.fticonsulting.com/viceroy/or by sending a written
request to the Proposal Trustee at:

FTI Consulting Canada Inc.
Pacific Centre, Suite 1502
701 West Georgia Street
Vancouver, BC V7Y 1C6
Attention: Scott Gallon
Tel: (604) 601-5691
Email: scott.gallon@fticonsulting.com

Based in Canada, Viceroy Homes Ltd. -- http://www.viceroy.com/--
builds and designs custom built homes.


WALDRON ENERGY: Receives Demand Notice From Sub. Debenture Lender
-----------------------------------------------------------------
Waldron Energy Corporation on Aug. 6 disclosed that is has received
a demand notice from its secured subordinated debenture lender.
The Demand Notice requires the full repayment of the $6.0 million
subordinated debenture plus accrued interest and fees of $0.3
million by the end of business on
August 17, 2015.  As a result of the Demand Notice, and in
accordance with interlender and subordination agreements, the
Demand Notice has resulted in a cross default on the Corporation's
$7.8 million senior credit facility with the National Bank of
Canada.

As disclosed in the Corporation's financial statements as at and
for the three months ended March 31, 2015, the maturity date of the
Corporation's secured subordinated debenture was June 30, 2015.
Since June 30, 2015, the Corporation has been in constant
communication with its Debenture Lender and has discussed various
maturity date extension scenarios.  A key factor in these
discussions has been a condition of the Corporation's senior
lender, NBC, that interest owing to the Corporation's Debenture
Lender could not be funded from existing financial resources of the
Corporation.  Without this payment of interest, the Debenture
Lender was unwilling to grant any further extensions and served the
Corporation with the Demand Notice.

As previously announced on December 2, 2014, the Corporation
engaged a financial advisor in order to pursue the sale of a
material portion of the assets of the Corporation, either in one
transaction or in a combination of transactions; a merger or other
business combination; the outright sale of the Corporation; or some
combination thereof.  This Disposition Process resulted in a
material asset sale that provided for a significant reduction in
the Corporation's debt when it closed the sale of its Strachan
Ricinus properties for proceeds of $12.3 million, $11.5 million of
which permanently reduced the Corporation's NBC credit facility,
reducing the NBC credit facility limit to $7.8 million.

Subsequent to the sale of the Ricinus Strachan properties, the
Corporation has been in constant negotiations with several
interested parties, including entering into non-binding letters of
intent, regarding both asset sales and various forms of corporate
transactions.  Unfortunately, the prolonged suppression of
commodity prices and resulting negative impact on equity markets
resulted in an inability to secure financing for these Proposed
Transactions or to secure other acceptable solutions.  Most
recently, the Corporation had signed a non-binding letter of intent
with a private company that proposed to merge with the Corporation
in a recapitalization transaction in order to gain access to public
markets via the Corporation's Toronto Stock Exchange listing.
Unfortunately, the Corporation was unable to negotiate acceptable
terms for proceeding with such transaction.

                       About Waldron Energy

Waldron -- http://www.waldronenergy.ca-- is a Calgary,
Alberta-based corporation engaged in the exploration, development
and production of petroleum and natural gas.  The Corporation's
common shares are currently listed on the Toronto Stock Exchange
under the trading symbol "WDN."



WALL STREET SYSTEMS: Moody's Raises CFR to B2, Outlook Stable
-------------------------------------------------------------
Moody's Investors Service upgraded Wall Street Systems' ("WSS")
Corporate Family Rating ("CFR") and Probability of Default Rating
("PDR") to B2 and B2-PD, respectively, and upgraded the Senior
Secured Credit Facilities to B2.  The ratings outlook is stable.

This upgrade reflects WSS's continued deleveraging, which supports
Moody's view that WSS is now following a financial policy more
consistent with a B2 CFR.

RATINGS RATIONALE

"WSS's leverage has improved to about 4.2x debt to EBITDA (Moody's
adjusted, trailing twelve months ended March 31, 2015), reflecting
both EBITDA growth and debt repayment, with greater deleveraging
expected over the next year," noted Terry Dennehy, Senior Analyst
at Moody's Investors Service.

The B2 CFR reflects WSS's relatively small scale as a niche
provider of software and services for corporate treasury
departments and financial institutions.  Moreover, Moody's believes
that revenue growth will be modest due to the maturity of the
industry and that there will be few opportunities for further
EBITDA growth given the significant cost reductions over the past
several year.  Further, some of the cost reductions achieved to
date may prove unsustainable over the longer term.

Still, WSS has a solid market position, although as a niche
participant, and the company has a recurring revenue base driven by
a subscription-based model and minimal client attrition (e.g., 95%+
revenue retention rate).  This produces stable funds from
operations (FFO) though somewhat variable cash from operations
(CFO) due to working capital movements.  WSS's customer base is
stable, comprised of 300 global corporations, leading financial
institutions, and about 30 Central Banks.  Moreover, Moody's
believes that WSS will maintain a conservative financial policy,
and will have the capacity to quickly reduce leverage following
expected periodic debt-funded equity distributions, such that debt
to EBITDA (Moody's adjusted) will be maintained below 5x over
time.

The senior secured first lien credit facilities are rated B2, the
same as the CFR, and reflects the single class of debt in the
capital structure.  These credit facilities are secured by
substantially all assets of WSS and its subsidiaries.  WSS's credit
facilities also have guarantees from its U.S. operating
subsidiaries, which generate nearly half of WSS's revenues and cash
flow.

The stable outlook reflects Moody's expectation that WSS will
organically grow revenues by at least the low single digits percent
over the near term and will maintain an operating margin (Moody's
adjusted) in the mid to upper 30% level.  Moody's expects that WSS
will continue to reduce leverage through a combination of EBITDA
growth and absolute debt reduction such that the ratio of debt to
EBITDA (Moody's adjusted) is on course to decline to below 4x over
the next 12 months.

Although a rating upgrade is unlikely over the next year, the
ratings could be upgraded over the longer term if WSS is growing
revenues organically at least in the upper single digits percent.
Furthermore, Moody's expects WSS to use free cash flow to reduce
debt, refraining from equity distributions, such that we believe
that the ratio of debt to EBITDA (Moody's adjusted) will be
maintained below 4x.

The ratings could be downgraded if FCF generation weakens, such
that Moody's expects FCF to debt (Moody's adjusted) to be sustained
below the mid-single digits percent.  The rating could also be
pressured if WSS engages in debt-funded shareholder-friendly
actions, resulting in debt to EBITDA (Moody's adjusted) sustained
above 6x.

Upgrades:

Issuer: Wall Street Systems Holdings, Inc.

  Probability of Default Rating, Upgraded to B2-PD from B3-PD

  Corporate Family Rating, Upgraded to B2 from B3

  Senior Secured Bank Credit Facility, Upgraded to B2, LGD3 from
   B3, LGD3

Outlook Actions:

Issuer: Wall Street Systems Holdings, Inc.

  Outlook, Remains Stable

WSS, based in New York, NY, is a provider of treasury management,
central banking, and foreign exchange processing software and
services, owned by ION Investment Group (a TA Associates company).

The principal methodology used in this rating was Global Software
Industry published in October 2012.  Other methodologies used
include Loss Given Default for Speculative-Grade Non-Financial
Companies in the U.S., Canada and EMEA published in June 2009.



WAYNE COUNTY, MI: To Enter Deal with State to Fix $52M Deficit
--------------------------------------------------------------
Corey Williams, writing for The Associated Press, reported that
Wayne County will enter into a consent agreement with the state of
Michigan in an effort to fix a $52 million structural deficit.

According to the report, county commissioners voted 12-2 on August
6 to allow state Treasury officials to take an active role in the
fiscal restructuring of the county, which has 1.7 million residents
and Detroit as its largest city.  Past deals with Detroit and other
fiscally troubled Michigan communities have included the
appointment of financial advisory boards, the submission of monthly
reports to the Treasury Department and the creation of revenue and
spending plans, the report related.

                         *     *     *

The Troubled Company Reporter, on June 26, 2015, reported that
Moody's Investors Services has affirmed the Ba3 rating on the
general obligation limited tax (GOLT) debt of Wayne County, MI.
The county has a total of $654 million of long-term GOLT debt
outstanding, of which $336 million is rated by Moody's.  An
additional $144 million of short-term GOLT delinquent tax
anticipation notes (DTANs) are outstanding, with a sale for an
additional $186.9 million of short-term DTANs.

The TCR, on March 16, 2015, reported that Fitch Ratings has
downgraded the ratings for the following Wayne County, Michigan
bonds:

-- $186.3 million limited tax general obligation (LTGO) bonds
    issued by Wayne County to 'B' from 'BB-';

-- $51.3 million building authority (stadium) refunding bonds,
   series 2012 (Wayne County LTGO) issued by Detroit/Wayne County
   Stadium Authority to 'B' from 'BB-';

-- $203.5 million building authority bonds issued by Wayne County
   Building Authority to 'B' from 'BB-';

-- Wayne County unlimited tax general obligation (ULTGO) (implied)
   to 'B' from 'BB'.

On Feb. 10, 2015, the TCR reported that Moody's Investors Services
has downgraded to Ba3 from Baa3 the rating on the general
obligation limited tax (GOLT) debt of Wayne County, MI. The county
has a total of $695 million of long-term GOLT debt outstanding, of
which $336 million is rated by Moody's.  An additional $302 million
of short-term GOLT delinquent tax anticipation notes are
outstanding. The outlook remains negative.

The TCR, on Feb. 9, 2015, also reported that Fitch Ratings has
placed the following Wayne County ratings on Rating Watch
Negative:

  -- $190.9 million limited tax general obligation (LTGO) bonds
     issued by Wayne County 'BB-';

  -- $54.9 million building authority (stadium) refunding bonds,
     series 2012 (Wayne County LTGO) issued by Detroit/Wayne
     County Stadium Authority 'BB-';

  -- $207.2 million building authority bonds issued by Wayne
     County Building Authority 'BB-';

  -- Wayne County unlimited tax general obligation (ULTGO)
     (implied) 'BB'.


WESTMORELAND RESOURCE: Amends Agreement of Limited Partnership
--------------------------------------------------------------
Westmoreland Resource Partners, LP, entered into Amendment No. 1 to
its Fourth Amended and Restated Agreement of Limited Partnership.
The LPA Amendment establishes the terms of the Partnership's
previously disclosed Series A Convertible Units any additional
Series A Convertible Units that may be issued in kind as a
distribution.  A copy of the Amended and Restated Agreement of
Limited Partnership of Westmoreland Resource Partners, LP, dated
Aug. 1, 2015, is available for free at http://is.gd/s4DSce

                    About Westmoreland Resource

Oxford Resource Partners, LP, now known as Westmoreland Resource
Partners, LP, is a producer of high value steam coal, and is the
largest producer of surface mined coal in Ohio.

Westmoreland Resource reported a net loss of $28.6 million on $322
million of total revenues for the year ended Dec. 31, 2014,
compared with a net loss of $23.7 million on $347 million
of total revenues for the year ended Dec. 31, 2013.

As of June 30, 2015, Westmoreland Resource had $289.9 million in
total assets, $234.7 million in total liabilities and $55.2 million
in total partners' capital.


WHISKEY ONE: Files Schedules of Assets and Liabilities
------------------------------------------------------
Whiskey One Eight, LLC, filed with the U.S. Bankruptcy Court for
the District of Maryland its schedules of assets and liabilities,
disclosing:

     Name of Schedule              Assets         Liabilities
     ----------------           ------------      -----------
  A. Real Property               $14,008,500
  B. Personal Property            $4,000,100
  C. Property Claimed as
     Exempt
  D. Creditors Holding
     Secured Claims                                $4,915,024
  E. Creditors Holding
     Unsecured Priority
     Claims                                          $116,757
  F. Creditors Holding
     Unsecured Non-priority
     Claims                                           $68,275
                                 -----------      -----------
        TOTAL                    $18,008,600       $5,100,057

A full-text copy of the Debtor's schedules is available for free at
http://is.gd/oQAe7Q

            About Whiskey One Eight

Whiskey One Eight, LLC filed a Chapter 11 bankruptcy petition
(Bankr. D. Md. Case No. 15-19885) on July 15, 2015.  Andrew Zois
signed the petition as managing member.  The Debtor estimated
assets of $10 million to $50 million and liabilities of at least $1
million.

Lawrence Joseph Yumkas, Esq., at Yumkas, Vedmar & Sweeney, LLC as
the Debtor's counsel.  Judge David E. Rice presides over the case.


WHITTEN FOUNDATION: Gov't Units Must File Claims By Sept. 28
------------------------------------------------------------
The Hon. Robert Summerhays of the U.S. Bankruptcy Court for the
Western District of Louisiana set Sept. 28, 2015, as deadline for
all governmental units to file proofs of claim against Whitten
Foundation.  

The deadline for creditors to file proofs of claim expired on July
31, 2015.

                      About Whitten Foundation

Whitten Foundation owns and operates two apartment complexes
located in the State of Louisiana.  Whitten Foundation sought
Chapter 11 bankruptcy protection (Bankr. W.D. La. Case No.
15-20237) in Lake Charles, Louisiana, on March 31, 2015.  The
Debtor estimated $10 million to $50 million in assets and debt.

Judge Robert Summerhays presides over the case.  The Debtor has
tapped Gerald J. Casey, Esq., in Lake Charles, Louisiana, as its
counsel.

The U.S. trustee overseeing Whitten Foundation's Chapter 11 case
said it wasn't able to form a committee of unsecured creditors due
to insufficient number of creditors willing to serve on the
committee.


WINDSTREAM SERVICES: Moody's Lowers Corporate Family Rating to B1
-----------------------------------------------------------------
Moody's Investors Service has downgraded the corporate family
rating (CFR) of Windstream Services, LLC to B1 from Ba3 and
probability of default rating (PDR) to B1-PD from Ba3-PD.  As part
of the rating action, Moody's has also downgraded the ratings on
Windstream's senior secured credit facilities to Ba3 (LGD3) from
Ba2 (LGD3) and its senior unsecured notes to B2 (LGD4) from B1
(LGD4).

The downgrades are the result of Windstream's capital allocation
policy, which includes a recently announced $75 million share
repurchase authorization.  Although the amount of share repurchase
is relatively modest, it represents a departure from Moody's
expectation that Windstream would exhibit discipline towards its
stated goal of debt repayment.  In addition, the company's weak
operating performance and free cash flow profile imply an ongoing
inability to reduce leverage.  The outlook is stable.

Issuer: Windstream Services, LLC

Downgrades:

  Corporate Family Rating, Downgraded to B1 from Ba3

  Probability of Default Rating, Downgraded to B1-PD from Ba3-PD

  Senior Secured Bank Credit Facilities, Downgraded to Ba3 (LGD3)
   from Ba2 (LGD3)

  Senior Unsecured Regular Bond/Debentures, Downgraded to B2
   (LGD4) from B1 (LGD4)

Affirmation:

  Speculative Grade Liquidity Rating, Affirmed SGL-2

RATINGS RATIONALE

The downgrade to B1 reflects Moody's view that Windstream is
unlikely to reduce leverage below the ratings trigger in the near
term.  Following the REIT spin, Moody's had expected Windstream to
implement a disciplined capital allocation framework that featured
higher capital investment and debt reduction using the improved,
post-spin cash flow profile.  The share repurchase announcement
undermines this view and implies a lack of commitment to a stronger
balance sheet.

Concurrent with the share repurchase announcement, Windstream has
articulated a flexible approach to allocating discretionary capital
(i.e. beyond maintenance capex) between shareholder returns and
reinvestment.  Moody's views this approach as short sighted and
likely to further erode the long term value of the business.  For
2015, Windstream has guided to capital spending equal to 15% of
revenues, in line with the industry average of 15%.  Should more
capital be allocated away from reinvestment to shareholder returns
the rating would face further pressure. Proceeds from the recent
CAF-2 opportunity will help sustain investment levels, although the
associated build out requirements will drive new projects as well.

Moody's projects Windstream's leverage to approach 5x (Moody's
adjusted, including the CS&L lease capitalized at 5x rent) at year
end 2015, with the potential to fall upon the monetization of
Windstream's remaining stake in CS&L.  The timing and value of this
transaction remain unclear, but Moody's expects the debt repayment
from the CS&L proceeds to return leverage below the 4.75x
downtrigger for the new B1 rating.

Moody's views Windstream as having good liquidity, supported by $50
million of cash as of June 30, 2015 and approximately $750 million
available on its $1.25 billion revolver.  Moody's expects
Windstream to generate approximately breakeven free cash flow in
2015.  The relative stability of the company's cash flow generation
and good visibility into capital expenditures eliminates the risk
of unforeseen liquidity needs.  The company's ability to borrow
under the revolving facility is subject to leverage and interest
coverage covenants.  Moody's expects Windstream to have ample
amount of cushion under both of its financial covenants.

The ratings for the debt instruments comprise both the overall
probability of default of Windstream, to which Moody's maintains a
PDR of B1-PD, the average family loss given default assessment and
the composition of the debt instruments in the capital structure.
Moody's rates the senior secured debt including the $1.25 billion
revolver and approximately $600 million of term loans at Ba3,
LGD3.

Windstream's secured debt benefits from a collateral package that
includes a pledge of assets and upstream guarantees from
subsidiaries representing approximately 20% of total company cash
flow.  Also, the secured debt benefits from a pledge of the equity
interest in certain non-guarantor subsidiaries.  The ratings
recognize that regulatory restrictions may that limit the
collateral pledge for certain non-guarantor subsidiaries.  In
addition the ratings on the secured debt reflect the change in
collateral value following the contribution of Windstream's outside
plant assets to the REIT entity.  For this reason, the ratings gap
between the secured debt and the CFR is limited despite the
relatively small amount of secured debt in the total capital
structure.  Windstream's senior unsecured notes are rated B2, LGD4,
reflecting their junior position in the capital structure.

The stable outlook reflects Moody's view that Windstream will
maintain approximately flat EBITDA and stable cash flows over the
next few years.  Moody's could raise Windstream's ratings if
leverage were to be sustained below 4.25x (Moody's adjusted) and
free cash flow to debt were in the mid-single digits percentage
range.  Moody's could lower the ratings further if leverage were to
be sustained above 4.75x (Moody's adjusted) or free cash flow is
negative, on a sustained basis.  Additionally, the ratings would
face downward pressure if capital investment is reduced below the
level sufficient to improve the company's competitive position or
cost structure.

The principal methodology used in these ratings was Global
Telecommunications Industry published in December 2010.  Other
methodologies used include Loss Given Default for Speculative-Grade
Non-Financial Companies in the U.S., Canada and EMEA published in
June 2009.

Windstream Corporation, Inc. is a telecommunications and IT
services provider headquartered in Little Rock, AR.  The company
was formed by a merger of Alltel Corporation's wireline operations
and Valor Communications Group in July 2006.  Windstream has
continued to grow through acquisitions and, following the
acquisition of PAETEC Holding Corp. in 2011, Windstream provides
services in 48 states.



WPCS INTERNATIONAL: Sells 134,600 Common Shares
-----------------------------------------------
WPCS International Incorporated issued 134,600 shares of its common
stock, par value $0.0001 per share, from July 25, 2015, through
Aug. 7 ,2015.

The issuances on Aug. 3, 2015, resulted in an increase in the
number of shares of Common Stock outstanding by more than 5%
compared to the number of shares of Common Stock reported
outstanding in the Current Report on Form 8-K filed by the Company
with the Securities and Exchange Commission on July 24, 2015.

The Company has issued a total of 1,676,232 shares of Common Stock
to holders of its Series F, F-1, G, G-1 and Series H Convertible
Preferred Stock upon the conversion of shares of Series F, F-1,G,
G-1 and Series H Convertible Preferred Stock.  The shares of Common
Stock issued upon the conversion of shares of Series F, F-1, G, G-1
and Series H Convertible Preferred Stock were issued in reliance
upon the exemption from registration in Section 3(a)(9) of the
Securities Act of 1933.  As of Aug. 7, 2015, the Company has
2,308,649 shares of Common Stock outstanding.

                About WPCS International Incorporated

WPCS -- http://www.wpcs.com/-- operates in two business segments  

including: (1) providing communications infrastructure contracting
services to the public services, healthcare, energy and corporate
enterprise markets worldwide; and (2) developing a Bitcoin trading
platform.

WPCS reported a net loss attributable to the Company's common
shareholders of $11.3 million on $24.4 million of revenue for the
year ended April 30, 2015, compared with a net loss attributable to
the Company's common shareholders of $11.2 million on $15.7 million
of revenue for the year ended April 30, 2014.

As of April 30, 2015, the Company had $15.1 million in total
assets, $15.3 million in total liabilities and a $139,064 total
deficit.


YRC WORLDWIDE: Marc Lasry Reports 17.9% Stake as of Aug. 6
----------------------------------------------------------
Marc Lasry, managing member of Avenue Partners, LLC, disclosed in
an amended schedule 13D filed with the Securities and Exchange
Commission that as of Aug. 6, 2015, he beneficially owned 5,873,125
shares of common stock of YRC Worldwide which represents 17.9
percent of the shares outstanding.

On Aug. 6, 2015, Avenue Investments, Avenue International, MAP-10,
Avenue PPF Opportunities and Avenue EnTrust SPC (the "Selling
Avenue Funds") and UBS Securities LLC ("Buyer") entered into a
secondary block trade agreement, pursuant to which the Selling
Avenue Funds sold an aggregate of 1,400,000 shares of Common Stock
to Buyer for $19.71 per share.  The sale is expected to close on or
about Aug. 11, 2015.  The Selling Avenue Funds agreed not to offer,
issue, sell or otherwise dispose of, without the prior written
consent of the Buyer, any other shares of the Issuer or securities
convertible or exchangeable or carrying rights to acquire shares
for a period of 30 days following the Closing Date.

A copy of the regulatory filing is available for free at:

                        http://is.gd/EFFQtZ

                        About YRC Worldwide

Headquartered in Overland Park, Kan., YRC Worldwide Inc. (NASDAQ:
YRCW) -- http://www.yrcw.com/-- is a holding company that offers
its customers a wide range of transportation services.  These
services include global, national and regional transportation as
well as logistics.

YRC Worldwide reported a net loss attributable to common
shareholders of $85.8 million in 2014, a net loss attributable to
common shareholders of $83.6 million in 2013 and a net loss
attributable to common shareholders of $140.4 million in 2012.

As of June 30, 2015, the Company had $1.9 billion in total assets,
$2.4 billion in total liabilities and a $445.2 million total
shareholders' deficit.

                            *    *    *

As reported by the TCR on Feb. 18, 2014, Moody's Investors Service
had upgraded the Corporate Family Rating for YRC Worldwide Inc.
("YRCW") from Caa3 to B3, following the successful closing of its
refinancing transactions.

In the Jan. 31, 2014, edition of the TCR, Standard & Poor's
Ratings Services said that it raised its ratings on Overland Park,
Kansas-based less-than-truckload (LTL) trucker YRC Worldwide Inc.
(YRCW), including the corporate credit rating to 'CCC+' from
'CCC', and removed them from CreditWatch negative, where they were
placed on Jan. 10, 2014.  "The upgrades reflect YRCW's improved
liquidity position and minimal debt maturities as a result of its
proposed refinancing," said Standard & Poor's credit analyst Anita
Ogbara.


YRC WORLDWIDE: S&P Raises CCR to 'B-' on Strengthening Conditions
-----------------------------------------------------------------
Standard & Poor's Ratings Services said that it has raised its
corporate credit rating on Overland, Kan.-based less-than-truckload
(LTL) trucking company YRC Worldwide Inc. to 'B-' from 'CCC+'.  The
outlook is stable.

At the same time, S&P raised its issue-level rating on the
company's $700 million secured term loan B due 2019 to 'B-' from
'CCC+'.  The '3' recovery rating remains unchanged, indicating
S&P's expectation for meaningful (50%-70%; lower half of range)
recovery in the event of a payment default.

"The upgrade reflects YRC's earnings growth and improved liquidity
position, along with our belief that gradual improvement in the
company's operating performance will result in credit measures that
are commensurate with the rating," said Standard & Poor's credit
analyst Michael Durand.  YRC began prioritizing yield and freight
mix over tonnage growth in the second quarter of 2014, after it
extended its labor contract with the International Brotherhood of
Teamsters.  Since then, the company has delivered relatively steady
profitability improvements and cash generation. YRC has increased
its capital expenditures to upgrade its fleet and operating
technology, which contributed to the company's improved operating
efficiency.  As a result, S&P has revised its assessment of the
company's business risk profile to "weak" from "vulnerable".
Additionally, S&P now views the company's management and governance
as "fair", based on the company's improved performance, which has
remained in-line with management's operating and financial goals.

The stable outlook reflects S&P's belief that YRC will continue to
benefit from gradually improving market conditions and favorable
pricing.  S&P believes that the company's credit measures will
remain in line with S&P's expectations for the current rating.

S&P could lower its ratings on YRC in the next year if the company
faces liquidity pressures, or S&P come to believe, based on its
earnings prospects and debt burden, that the company's capital
structure is unsustainable over the long-term.

Due to the company's highly leveraged financial risk profile,
including its substantial multiemployer pension plan contingent
liability, S&P views it as unlikely that it would raise the rating
over the next 12 months.



ZLOOP INC: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------
Debtor affiliates filing separate Chapter 11 bankruptcy petitions:

      Debtor                                   Case No.
      ------                                   --------
      ZLOOP, Inc.                              15-11660
        fka ZLOOP, LLC
        fka EZ Computer Recycling, LLC
      816 13th Street NE
      Hickory, NC 28601

      Zloop Nevada, LLC                        15-11661

      Zloop Knitting Mill LLC                  15-11662

Type of Business: The Debtors operate a proprietary, state of the
                  art, 100% landfill free eWaste recycling company
                  headquartered in Hickory, North Carolina.

Chapter 11 Petition Date: August 9, 2015

Court: United States Bankruptcy Court
       District of Delaware (Delaware)

Debtors' Counsel: Daniel N. Brogan, Esq.
                  DLA PIPER LLP
                  1201 N. Market Street, Suite 2100   
                  Wilmington, DE 19801
                  Tel: 302.468.5648
                  Fax: 302.394.2341
                  Email: Daniel.Brogan@dlapiper.com

                    - and -

                  Stuart M. Brown, Esq.
                  DLA Piper LLP (US)
                  1201 North Market Street, Suite 2100
                  Wilmington, DE 19801
                  Tel: 302-468-5640
                  Fax: 302-778-7913
                  Email: stuart.brown@dlapiper.com

Estimated Assets: $10 million to $50 million

Estimated Debts: $10 million to $50 million

The petition was signed by Robert M. Boson, CEO.

Consolidated List of Debtors' 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Kendall Mosing                     Unsecured Line     $14,000,000
James H. Gibson                      of Credit
c/o Allen & Gooch
2000 Kaliste Saloom Road
Suite 400
Lafayette, LA 70508

Kendall Mosing &                      Unsecured       $10,189,179
ZLOOP LA, LLC                         Franchise
James H. Gibson                       Recession
c/o Allen & Gooch
2000 Kaliste Saloom Road
Suite 400
Lafayette, LA 70508

Parker Poe Adams &                    Trade Debt         $365,031
Bernstein LLP
Doug Harmon, Partner
401 South Tryon Street
Suite 300
Charlotte, NC 28202

ERS, LLC                               Contract          $312,460
James Cunningham
5010 MacDougall Drive SW
Atlanta, GA 30336

Recycling Equipment Inc.              Trade Debt         $234,107

Bristol Motor Speedway                 Contract          $131,250

Panthers Stadium                       Contract           $87,000

Layon County Treasurer                   Taxes            $84,262

Kentucky Speedway                      Contract           $75,000

Shumis Conrete Inc.                   Trade Debt          $73,556

McGuireWoods LLP                      Trade Debt          $56,910

Hickory Commercial, LLP               Trade Debt          $55,003

Phelps Dunbar, LLP                    Trade Debt          $37,278

Pocono Speedway                       Trade Debt          $36,601

Watson Insurance                      Insurance           $28,995
                                      Contracts

Catawba County Tax Collector         Real Property        $21,613
                                         Taxes

American Fire & Equipment             Trade Debt          $14,243

Dickinson Hauling & Grading           Trade Debt          $13,688

Liberty Mutual Insurance              Insurance            $9,038
(Worker Comp Policy)                  Contracts

Perry Johnson Registrars, Inc.        Trade Debt           $6,755


[*] Heyer-Bednar to Lead Roetzel's Business Litigation Practice
---------------------------------------------------------------
Roetzel & Andress LPA on Aug. 5 named Fort Lauderdale attorney Lori
L. Heyer-Bednar to lead the firm's Business Litigation Practice
Group.  Ms. Heyer-Bednar is the first woman in Roetzel's history to
manage the firm's largest practice group.

"We all know Lori as the confident and energetic leader of the
firm's Fort Lauderdale office, a position she will continue to hold
simultaneously with that of Business Litigation Practice Group
Manager," said Robert E. Blackham, Partner-in-Charge, Cleveland
Office and National Practice Group Chair.  "I am more than
confident that Lori will bring that same energy to her new and
expanded role, and that the group will prosper under her
leadership."

Roetzel's Business Litigation group is the firm's largest practice
area team, with 40 attorneys based across the firm's 13 offices
located throughout Ohio and Florida, and in Chicago, New York and
Washington, D.C.  The group's attorneys serve a wide range of
clients, from national and international corporations and closely
held and family-run businesses, to institutions, organizations and
individuals.  The litigation group possesses substantial
litigation, arbitration, and mediation experience across a number
of practice areas, including "Bet-the-Company," Business &
Commercial, Liability Defense, Toxic Tort, Transportation, Labor &
Employment and Environmental.

Ms. Heyer-Bednar handles commercial landlord-tenant litigation,
creditors' bankruptcy litigation in adversary proceedings,
construction litigation (lien foreclosure and construction defect
cases), and business litigation (including shareholder dispute
litigation).  Having chaired dozens of jury and bench trials in
recent years, she has extensive experience in various aspects of
complex commercial litigation.

In addition, Ms. Heyer-Bednar focuses a large portion of her
practice on banking, commercial lending, real estate finance,
commercial litigation, creditors' rights, business litigation and
bankruptcy, with an emphasis on lender liability and asset-based
lending matters.  Her practice also involves loan workouts and loan
restructuring, loan financing and title services.  She represents
numerous banks and financial institutions in both state and federal
courts at both the trial and appellate court level. As part of her
experience in lender liability, she has represented large financial
institutions in defense of forgery and negligence claims based on
negotiable instruments under the Uniform Commercial Code (UCC).

As part of her banking experience, Ms. Heyer-Bednar has represented
the Federal Deposit Insurance Corporation (FDIC) and the Resolution
Trust Corporation (RTC) in connection with failed banking
institutions and savings and loan associations, including fidelity
bond claims, director and officer liability lawsuits, lease
repudiation lawsuits and defensive matters based upon Financial
Institutions Reform, Recovery and Enforcement Act (FIRREA).

Ms. Heyer-Bednar is a Florida native, born in Coral Gables.  Prior
to joining Roetzel, she was an equity shareholder for 16 years at
Haley, Sinagra & Perez, a commercial litigation and transactional
firm.  Ms. Heyer-Bednar has served as Partner-in-Charge of
Roetzel's Fort Lauderdale office since 2010.

Ms. Heyer-Bednar earned her J.D., with honors, from the University
of Miami School of Law and her B.S., with honors, from Florida
State University.  In 2015 she was recognized in the South Florida
Legal Guide as a "Top Lawyer" in Creditors' Rights and Bankruptcy.

                          About Roetzel

Roetzel -- http://www.ralaw.com-- is a full-service law firm with
nearly 180 attorneys in offices located throughout Ohio and Florida
and in Chicago, New York and Washington, D.C.  The firm provides
comprehensive legal services to national and international
corporations, closely held and family-run businesses, institutions,
organizations and individuals.


[^] Large Companies With Insolvent Balance Sheet
------------------------------------------------
                                                Total
                                               Share-      Total
                                    Total    Holders'    Working
                                   Assets      Equity    Capital
  Company         Ticker             ($MM)       ($MM)      ($MM)
  -------         ------           ------    --------    -------
ABSOLUTE SOFTWRE  OU1 GR            111.9        (5.5)      (0.6)
ABSOLUTE SOFTWRE  ALSWF US          111.9        (5.5)      (0.6)
ABSOLUTE SOFTWRE  ABT CN            111.9        (5.5)      (0.6)
AC SIMMONDS & SO  ACSX US             1.4        (0.4)      (1.5)
ADV MICRO DEVICE  AMD* MM         3,381.0      (141.0)   1,052.0
ADVANCED EMISSIO  OXQ1 GR           106.4       (46.1)     (15.3)
ADVANCED EMISSIO  ADES US           106.4       (46.1)     (15.3)
ADVENT SOFTWARE   AXQ GR            424.8       (50.1)    (110.8)
ADVENT SOFTWARE   ADVS US           424.8       (50.1)    (110.8)
AEROJET ROCKETDY  GCY GR          1,898.1       (95.6)     143.6
AEROJET ROCKETDY  GCY TH          1,898.1       (95.6)     143.6
AEROJET ROCKETDY  AJRD US         1,898.1       (95.6)     143.6
AIR CANADA        AC CN          11,581.0    (1,213.0)     (95.0)
AIR CANADA        ACDVF US       11,581.0    (1,213.0)     (95.0)
AIR CANADA        ADH2 TH        11,581.0    (1,213.0)     (95.0)
AIR CANADA        ADH2 GR        11,581.0    (1,213.0)     (95.0)
AIR CANADA        ACEUR EU       11,581.0    (1,213.0)     (95.0)
AK STEEL HLDG     AKS* MM         4,335.4      (463.0)     863.4
AK STEEL HLDG     AK2 TH          4,335.4      (463.0)     863.4
AK STEEL HLDG     AKS US          4,335.4      (463.0)     863.4
ALLIANCE HEALTHC  AIQ US            566.4       (89.6)      50.1
AMER RESTAUR-LP   ICTPU US           33.5        (4.0)      (6.2)
AMYLIN PHARMACEU  AMLN US         1,998.7       (42.4)     263.0
ANGIE'S LIST INC  ANGI US           176.1       (21.6)     (26.0)
ANGIE'S LIST INC  8AL GR            176.1       (21.6)     (26.0)
ANGIE'S LIST INC  8AL TH            176.1       (21.6)     (26.0)
ARCADIA BIOSCIEN  RKDA US            19.4        (7.3)       0.3
ARCADIA BIOSCIEN  17D GR             19.4        (7.3)       0.3
ARIAD PHARM       ARIAEUR EU        543.0       (13.8)     274.0
ARIAD PHARM       ARIACHF EU        543.0       (13.8)     274.0
ARIAD PHARM       APS GR            543.0       (13.8)     274.0
ARIAD PHARM       ARIA SW           543.0       (13.8)     274.0
ARIAD PHARM       ARIA US           543.0       (13.8)     274.0
ARIAD PHARM       APS TH            543.0       (13.8)     274.0
ASPEN TECHNOLOGY  AST GR            317.1       (26.8)     (17.4)
ASPEN TECHNOLOGY  AZPN US           317.1       (26.8)     (17.4)
AUTOZONE INC      AZO US          8,032.4    (1,643.2)    (742.6)
AUTOZONE INC      AZ5 TH          8,032.4    (1,643.2)    (742.6)
AUTOZONE INC      AZ5 GR          8,032.4    (1,643.2)    (742.6)
AUTOZONE INC      AZOEUR EU       8,032.4    (1,643.2)    (742.6)
AVID TECHNOLOGY   AVD GR            182.0      (344.7)    (165.7)
AVID TECHNOLOGY   AVID US           182.0      (344.7)    (165.7)
AVINTIV SPECIALT  POLGA US        1,901.8       (12.6)     315.2
BARRACUDA NETWOR  CUDA US           400.4       (31.3)      36.9
BARRACUDA NETWOR  CUDAEUR EU        400.4       (31.3)      36.9
BARRACUDA NETWOR  7BM GR            400.4       (31.3)      36.9
BERRY PLASTICS G  BP0 GR          5,011.0       (74.0)     634.0
BERRY PLASTICS G  BERY US         5,011.0       (74.0)     634.0
BLUE BUFFALO PET  B6B GR            423.0       (56.8)     235.4
BLUE BUFFALO PET  BUFF US           423.0       (56.8)     235.4
BLUE BUFFALO PET  B6B TH            423.0       (56.8)     235.4
BRINKER INTL      BKJ GR          1,435.9       (78.5)    (228.8)
BRINKER INTL      EAT US          1,435.9       (78.5)    (228.8)
BURLINGTON STORE  BUI GR          2,683.1       (30.4)     161.9
BURLINGTON STORE  BURL US         2,683.1       (30.4)     161.9
CABLEVISION SY-A  CVCEUR EU       6,712.1    (4,951.2)      61.0
CABLEVISION SY-A  CVC US          6,712.1    (4,951.2)      61.0
CABLEVISION SY-A  CVY TH          6,712.1    (4,951.2)      61.0
CABLEVISION SY-A  CVY GR          6,712.1    (4,951.2)      61.0
CABLEVISION-W/I   CVC-W US        6,712.1    (4,951.2)      61.0
CABLEVISION-W/I   8441293Q US     6,712.1    (4,951.2)      61.0
CAMBIUM LEARNING  ABCD US           154.9       (77.3)     (19.9)
CARBYLAN THERAPE  CBYL US             7.7        (9.4)      (6.7)
CASELLA WASTE     WA3 GR            657.5       (18.9)      (1.2)
CASELLA WASTE     CWST US           657.5       (18.9)      (1.2)
CEDAR FAIR LP     FUN US          2,076.3        (3.5)     (89.1)
CEDAR FAIR LP     7CF GR          2,076.3        (3.5)     (89.1)
CENTENNIAL COMM   CYCL US         1,480.9      (925.9)     (52.1)
CHARTER COM-A     CHTR US        17,319.0       (31.0)  (1,180.0)
CHARTER COM-A     CKZA GR        17,319.0       (31.0)  (1,180.0)
CHARTER COM-A     CKZA TH        17,319.0       (31.0)  (1,180.0)
CHOICE HOTELS     CHH US            702.6      (385.5)     195.9
CHOICE HOTELS     CZH GR            702.6      (385.5)     195.9
CINCINNATI BELL   CBB US          1,509.6      (403.5)      (0.2)
CINCINNATI BELL   CIB GR          1,509.6      (403.5)      (0.2)
CLEAR CHANNEL-A   CCO US          6,188.4      (263.3)     386.6
CLEAR CHANNEL-A   C7C GR          6,188.4      (263.3)     386.6
CLIFFS NATURAL R  CLF* MM         2,609.4    (1,740.2)     623.8
COLLEGIUM PHARMA  COLL US             5.1       (12.2)      (5.9)
COMVERSE INC      CNSI US           577.9        (7.2)      59.9
COMVERSE INC      CM1 GR            577.9        (7.2)      59.9
CORIUM INTERNATI  CORI US            59.3        (5.4)      31.2
CORIUM INTERNATI  6CU GR             59.3        (5.4)      31.2
CYAN INC          YCN GR            112.1       (18.4)      56.9
CYAN INC          CYNI US           112.1       (18.4)      56.9
DELEK LOGISTICS   DKL US            352.0       (15.8)       5.5
DELEK LOGISTICS   D6L GR            352.0       (15.8)       5.5
DIRECTV           DTV US         25,321.0    (3,463.0)   1,360.0
DIRECTV           DIG1 GR        25,321.0    (3,463.0)   1,360.0
DIRECTV           DTV CI         25,321.0    (3,463.0)   1,360.0
DIRECTV           DTVEUR EU      25,321.0    (3,463.0)   1,360.0
DOMINO'S PIZZA    EZV TH            597.9    (1,245.7)     135.3
DOMINO'S PIZZA    EZV GR            597.9    (1,245.7)     135.3
DOMINO'S PIZZA    DPZ US            597.9    (1,245.7)     135.3
DUN & BRADSTREET  DNB1EUR EU      2,092.7    (1,217.9)    (412.7)
DUN & BRADSTREET  DB5 GR          2,092.7    (1,217.9)    (412.7)
DUN & BRADSTREET  DNB US          2,092.7    (1,217.9)    (412.7)
DUN & BRADSTREET  DB5 TH          2,092.7    (1,217.9)    (412.7)
DUNKIN' BRANDS G  2DB GR          3,358.7       (87.9)     269.5
DUNKIN' BRANDS G  2DB TH          3,358.7       (87.9)     269.5
DUNKIN' BRANDS G  DNKN US         3,358.7       (87.9)     269.5
DURATA THERAPEUT  DRTXEUR EU         82.1       (16.1)      11.7
DURATA THERAPEUT  DTA GR             82.1       (16.1)      11.7
DURATA THERAPEUT  DRTX US            82.1       (16.1)      11.7
EDGEN GROUP INC   EDG US            883.8        (0.8)     409.2
EOS PETRO INC     EOPT US             1.2       (28.0)     (29.1)
EXELIXIS INC      EX9 GR            282.9      (146.8)      66.4
EXELIXIS INC      EX9 TH            282.9      (146.8)      66.4
EXELIXIS INC      EXELEUR EU        282.9      (146.8)      66.4
EXELIXIS INC      EXEL US           282.9      (146.8)      66.4
FENIX PARTS INC   FENX US             0.9        (1.9)      (1.9)
FENIX PARTS INC   9FP GR              0.9        (1.9)      (1.9)
FERRELLGAS-LP     FGP US          1,592.9      (103.4)      23.7
FERRELLGAS-LP     FEG GR          1,592.9      (103.4)      23.7
FREESCALE SEMICO  FSLEUR EU       3,165.0    (3,173.0)   1,257.0
FREESCALE SEMICO  1FS TH          3,165.0    (3,173.0)   1,257.0
FREESCALE SEMICO  1FS GR          3,165.0    (3,173.0)   1,257.0
FREESCALE SEMICO  FSL US          3,165.0    (3,173.0)   1,257.0
GAMING AND LEISU  GLPI US         2,516.0      (135.8)       5.9
GAMING AND LEISU  2GL GR          2,516.0      (135.8)       5.9
GARDA WRLD -CL A  GW CN           1,401.9      (325.2)      39.5
GARTNER INC       IT US           1,861.0      (170.2)    (138.5)
GARTNER INC       GGRA GR         1,861.0      (170.2)    (138.5)
GENESIS HEALTHCA  SH11 GR         6,103.4      (244.5)     228.5
GENESIS HEALTHCA  GEN US          6,103.4      (244.5)     228.5
GENTIVA HEALTH    GTIV US         1,225.2      (285.2)     130.0
GENTIVA HEALTH    GHT GR          1,225.2      (285.2)     130.0
GLAUKOS CORP      6GJ GR             28.3        (4.4)      (4.9)
GLAUKOS CORP      GKOS US            28.3        (4.4)      (4.9)
GLG PARTNERS INC  GLG US            400.0      (285.6)     156.9
GLG PARTNERS-UTS  GLG/U US          400.0      (285.6)     156.9
GOLD RESERVE INC  GRZ CN             17.9       (24.6)     (35.0)
GOLD RESERVE INC  GDRZF US           17.9       (24.6)     (35.0)
GRAHAM PACKAGING  GRM US          2,947.5      (520.8)     298.5
GREENSHIFT CORP   VD4B GR             1.3       (40.7)     (39.9)
GYMBOREE CORP/TH  GYMB US         1,206.6      (352.8)      30.7
HCA HOLDINGS INC  HCAEUR EU      31,710.0    (5,955.0)   2,983.0
HCA HOLDINGS INC  HCA US         31,710.0    (5,955.0)   2,983.0
HCA HOLDINGS INC  2BH TH         31,710.0    (5,955.0)   2,983.0
HCA HOLDINGS INC  2BH GR         31,710.0    (5,955.0)   2,983.0
HD SUPPLY HOLDIN  5HD GR          6,321.0      (498.0)   1,400.0
HD SUPPLY HOLDIN  HDS US          6,321.0      (498.0)   1,400.0
HERBALIFE LTD     HLF US          2,415.1      (196.4)     363.2
HERBALIFE LTD     HLFEUR EU       2,415.1      (196.4)     363.2
HERBALIFE LTD     HOO GR          2,415.1      (196.4)     363.2
HERBALIFE LTD     HOO QT          2,415.1      (196.4)     363.2
HOVNANIAN-A-WI    HOV-W US        2,517.0      (146.3)   1,516.6
HUGHES TELEMATIC  HUTCU US          110.2      (101.6)    (113.8)
IEG HOLDINGS COR  IEGH US             -          (3.8)      (0.6)
IHEARTMEDIA INC   IHRT US        13,626.9   (10,240.8)     816.5
INFOR US INC      LWSN US         6,778.1      (460.0)    (305.9)
INVENTIV HEALTH   VTIV US         2,154.4      (613.8)      84.5
IPCS INC          IPCS US           559.2       (33.0)      72.1
ISTA PHARMACEUTI  ISTA US           124.7       (64.8)       2.2
JUST ENERGY GROU  JE CN           1,297.2      (638.8)     (87.0)
JUST ENERGY GROU  1JE GR          1,297.2      (638.8)     (87.0)
JUST ENERGY GROU  JE US           1,297.2      (638.8)     (87.0)
KEMPHARM INC      1GD GR             14.1       (26.1)       6.3
KEMPHARM INC      KMPH US            14.1       (26.1)       6.3
L BRANDS INC      LB* MM          6,638.0      (606.0)     927.0
L BRANDS INC      LTD QT          6,638.0      (606.0)     927.0
L BRANDS INC      LTD GR          6,638.0      (606.0)     927.0
L BRANDS INC      LBEUR EU        6,638.0      (606.0)     927.0
L BRANDS INC      LTD TH          6,638.0      (606.0)     927.0
L BRANDS INC      LB US           6,638.0      (606.0)     927.0
LANTHEUS HOLDING  0L8 GR            248.7      (240.5)      37.4
LANTHEUS HOLDING  LNTH US           248.7      (240.5)      37.4
LEAP WIRELESS     LEAP US         4,662.9      (125.1)     346.9
LEAP WIRELESS     LWI TH          4,662.9      (125.1)     346.9
LEAP WIRELESS     LWI GR          4,662.9      (125.1)     346.9
LORILLARD INC     LLV GR          4,154.0    (2,134.0)   1,135.0
LORILLARD INC     LLV TH          4,154.0    (2,134.0)   1,135.0
LORILLARD INC     LO US           4,154.0    (2,134.0)   1,135.0
MAJESCOR RESOURC  MJXEUR EU           0.1        (3.2)      (3.2)
MANNKIND CORP     NNF1 GR           360.0       (97.0)    (222.5)
MANNKIND CORP     MNKDEUR EU        360.0       (97.0)    (222.5)
MANNKIND CORP     MNKD US           360.0       (97.0)    (222.5)
MANNKIND CORP     NNF1 TH           360.0       (97.0)    (222.5)
MARRIOTT INTL-A   MAQ GR          6,321.0    (3,033.0)  (1,611.0)
MARRIOTT INTL-A   MAQ QT          6,321.0    (3,033.0)  (1,611.0)
MARRIOTT INTL-A   MAQ TH          6,321.0    (3,033.0)  (1,611.0)
MARRIOTT INTL-A   MAR US          6,321.0    (3,033.0)  (1,611.0)
MCBC HOLDINGS IN  1SG GR             91.6       (44.8)     (38.2)
MCBC HOLDINGS IN  MCFT US            91.6       (44.8)     (38.2)
MDC COMM-W/I      MDZ/W CN        1,848.6      (273.8)    (394.7)
MDC PARTNERS-A    MDZ/A CN        1,848.6      (273.8)    (394.7)
MDC PARTNERS-A    MDCA US         1,848.6      (273.8)    (394.7)
MDC PARTNERS-A    MD7A GR         1,848.6      (273.8)    (394.7)
MDC PARTNERS-EXC  MDZ/N CN        1,848.6      (273.8)    (394.7)
MERITOR INC       AID1 GR         2,453.0      (591.0)     360.0
MERITOR INC       MTOR US         2,453.0      (591.0)     360.0
MERRIMACK PHARMA  MP6 GR            127.0      (128.8)      (4.4)
MERRIMACK PHARMA  MACK US           127.0      (128.8)      (4.4)
MICHAELS COS INC  MIK US          1,922.7    (2,031.3)     471.7
MICHAELS COS INC  MIM GR          1,922.7    (2,031.3)     471.7
MONEYGRAM INTERN  MGI US          4,464.6      (248.7)     (40.4)
MOODY'S CORP      MCO US          4,999.5      (103.4)   1,939.2
MOODY'S CORP      DUT TH          4,999.5      (103.4)   1,939.2
MOODY'S CORP      DUT QT          4,999.5      (103.4)   1,939.2
MOODY'S CORP      MCOEUR EU       4,999.5      (103.4)   1,939.2
MOODY'S CORP      DUT GR          4,999.5      (103.4)   1,939.2
MORGANS HOTEL GR  M1U GR            532.4      (246.2)      31.0
MORGANS HOTEL GR  MHGC US           532.4      (246.2)      31.0
MPG OFFICE TRUST  1052394D US     1,280.0      (437.3)       -
NATIONAL CINEMED  XWM GR          1,010.5      (221.6)      63.5
NATIONAL CINEMED  NCMI US         1,010.5      (221.6)      63.5
NAVISTAR INTL     NAV US          6,925.0    (4,744.0)     770.0
NAVISTAR INTL     IHR GR          6,925.0    (4,744.0)     770.0
NAVISTAR INTL     IHR TH          6,925.0    (4,744.0)     770.0
NEFF CORP-CL A    NEFF US           634.4      (202.7)     (12.8)
NEW ENG RLTY-LP   NEN US            175.7       (29.1)       -
NII HOLDINGS INC  NIHD US         4,897.0    (2,504.0)     (68.7)
NII HOLDINGS INC  NJJA GR         4,897.0    (2,504.0)     (68.7)
NORTHWEST BIO     NWBO US            49.4       (70.7)     (86.3)
NORTHWEST BIO     NBYA GR            49.4       (70.7)     (86.3)
NTELOS HOLDINGS   NTLS US           700.2       (14.3)     185.6
OCATA THERAPEUTI  OCAT US             4.9        (2.1)      (0.3)
OMTHERA PHARMACE  OMTH US            18.3        (8.5)     (12.0)
OOMA INC          OOMA US            33.9        (8.3)      (6.0)
PALM INC          PALM US         1,007.2        (6.2)     141.7
PBF LOGISTICS LP  11P GR            402.3      (112.0)      30.1
PBF LOGISTICS LP  PBFX US           402.3      (112.0)      30.1
PHILIP MORRIS IN  PM US          32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN  PMI SW         32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN  PM FP          32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN  4I1 GR         32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN  PM1CHF EU      32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN  4I1 TH         32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN  PM1 TE         32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN  PM1EUR EU      32,713.0   (11,798.0)  (1,614.0)
PLANET FITNESS-A  PLNT US           710.3       (44.5)     (10.2)
PLAYBOY ENTERP-A  PLA/A US          165.8       (54.4)     (16.9)
PLAYBOY ENTERP-B  PLA US            165.8       (54.4)     (16.9)
PLY GEM HOLDINGS  PG6 GR          1,231.9      (150.1)     241.4
PLY GEM HOLDINGS  PGEM US         1,231.9      (150.1)     241.4
POLYMER GROUP-B   POLGB US        1,901.8       (12.6)     315.2
PROTALEX INC      PRTX US             1.0       (12.6)       0.4
PROTECTION ONE    PONE US           562.9       (61.8)      (7.6)
PURETECH HEALTH   PRTC LN             -           -          -
PURETECH HEALTH   PRTCGBX EU          -           -          -
QUALITY DISTRIBU  QDZ GR            417.9       (26.9)     110.6
QUALITY DISTRIBU  QLTY US           417.9       (26.9)     110.6
QUINTILES TRANSN  QTS GR          3,341.8      (701.7)     866.0
QUINTILES TRANSN  Q US            3,341.8      (701.7)     866.0
RAPID7 INC        R7S GR             79.4       (42.0)     (14.6)
RAPID7 INC        RPD US             79.4       (42.0)     (14.6)
RAYONIER ADV      RYQ GR          1,261.0       (51.0)     189.0
RAYONIER ADV      RYAM US         1,261.0       (51.0)     189.0
RE/MAX HOLDINGS   RMAX US           362.5        (0.2)      41.0
RE/MAX HOLDINGS   2RM GR            362.5        (0.2)      41.0
REGAL ENTERTAI-A  RETA GR         2,484.4      (911.5)    (118.6)
REGAL ENTERTAI-A  RGC* MM         2,484.4      (911.5)    (118.6)
REGAL ENTERTAI-A  RGC US          2,484.4      (911.5)    (118.6)
RENAISSANCE LEA   RLRN US            57.0       (28.2)     (31.4)
RENTPATH INC      PRM US            208.0       (91.7)       3.6
REVLON INC-A      RVL1 GR         1,926.6      (629.2)     322.1
REVLON INC-A      REV US          1,926.6      (629.2)     322.1
RURAL/METRO CORP  RURL US           303.7       (92.1)      72.4
RYERSON HOLDING   7RY GR          1,903.2      (135.0)     706.3
RYERSON HOLDING   RYI US          1,903.2      (135.0)     706.3
SALLY BEAUTY HOL  S7V GR          2,189.6      (190.2)     819.6
SALLY BEAUTY HOL  SBH US          2,189.6      (190.2)     819.6
SBA COMM CORP-A   SBAC US         7,751.9    (1,133.2)      30.4
SBA COMM CORP-A   SBJ QT          7,751.9    (1,133.2)      30.4
SBA COMM CORP-A   SBJ TH          7,751.9    (1,133.2)      30.4
SBA COMM CORP-A   SBACEUR EU      7,751.9    (1,133.2)      30.4
SBA COMM CORP-A   SBJ GR          7,751.9    (1,133.2)      30.4
SCIENTIFIC GAM-A  TJW GR          9,486.5      (260.1)     741.2
SCIENTIFIC GAM-A  SGMS US         9,486.5      (260.1)     741.2
SEARS HOLDINGS    SEE GR         13,290.0    (1,182.0)      24.0
SEARS HOLDINGS    SHLD US        13,290.0    (1,182.0)      24.0
SEARS HOLDINGS    SEE TH         13,290.0    (1,182.0)      24.0
SECTOR 5 INC      SECT US             -          (0.0)      (0.0)
SILVER SPRING NE  9SI TH            517.9      (104.9)     (38.1)
SILVER SPRING NE  9SI GR            517.9      (104.9)     (38.1)
SILVER SPRING NE  SSNI US           517.9      (104.9)     (38.1)
SIRIUS XM CANADA  SIICF US          297.1      (132.8)    (177.9)
SIRIUS XM CANADA  XSR CN            297.1      (132.8)    (177.9)
SPIN MASTER -SVC  TOY CN            280.5       (52.3)    (156.7)
SPORTSMAN'S WARE  SPWH US           305.8       (32.8)      77.8
SPORTSMAN'S WARE  06S GR            305.8       (32.8)      77.8
STINGRAY - SUB V  RAY/A CN          128.2       (17.8)     (41.0)
STINGRAY DIG-VSV  RAY/B CN          128.2       (17.8)     (41.0)
SUPERVALU INC     SVU US          4,491.0      (561.0)     (77.0)
SUPERVALU INC     SJ1 GR          4,491.0      (561.0)     (77.0)
SUPERVALU INC     SJ1 TH          4,491.0      (561.0)     (77.0)
SYNERGY PHARMACE  S90 GR            194.8       (24.7)     163.1
SYNERGY PHARMACE  SGYP US           194.8       (24.7)     163.1
SYNERGY PHARMACE  SGYPEUR EU        194.8       (24.7)     163.1
SYNTHETIC BIOLOG  SYN US             13.7        (1.6)      (1.7)
THERAVANCE        THRX US           462.1      (294.0)     231.7
THERAVANCE        HVE GR            462.1      (294.0)     231.7
THRESHOLD PHARMA  NZW1 GR            73.9       (26.3)      46.6
THRESHOLD PHARMA  THLD US            73.9       (26.3)      46.6
TRANSDIGM GROUP   TDG US          8,350.4    (1,169.0)   1,349.8
TRANSDIGM GROUP   T7D GR          8,350.4    (1,169.0)   1,349.8
TRINET GROUP INC  TNET US         1,620.2       (15.1)      15.2
TRINET GROUP INC  TN3 GR          1,620.2       (15.1)      15.2
TRINET GROUP INC  TNETEUR EU      1,620.2       (15.1)      15.2
TRINET GROUP INC  TN3 TH          1,620.2       (15.1)      15.2
UNISYS CORP       UISCHF EU       2,163.6    (1,455.9)     177.2
UNISYS CORP       USY1 GR         2,163.6    (1,455.9)     177.2
UNISYS CORP       UIS1 SW         2,163.6    (1,455.9)     177.2
UNISYS CORP       UISEUR EU       2,163.6    (1,455.9)     177.2
UNISYS CORP       UIS US          2,163.6    (1,455.9)     177.2
UNISYS CORP       USY1 TH         2,163.6    (1,455.9)     177.2
VECTOR GROUP LTD  VGR QT          1,462.8        (1.7)     514.4
VECTOR GROUP LTD  VGR GR          1,462.8        (1.7)     514.4
VECTOR GROUP LTD  VGR US          1,462.8        (1.7)     514.4
VENOCO INC        VQ US             596.0       (31.1)      52.2
VERISIGN INC      VRS TH          2,570.7      (994.3)     (15.0)
VERISIGN INC      VRSN US         2,570.7      (994.3)     (15.0)
VERISIGN INC      VRS GR          2,570.7      (994.3)     (15.0)
VERIZON TELEMATI  HUTC US           110.2      (101.6)    (113.8)
VERSEON CORP      VSN LN              -           -          -
VIRGIN MOBILE-A   VM US             307.4      (244.2)    (138.3)
WEIGHT WATCHERS   WW6 TH          1,446.4    (1,385.2)    (260.9)
WEIGHT WATCHERS   WTWEUR EU       1,446.4    (1,385.2)    (260.9)
WEIGHT WATCHERS   WW6 GR          1,446.4    (1,385.2)    (260.9)
WEIGHT WATCHERS   WTW US          1,446.4    (1,385.2)    (260.9)
WEST CORP         WT2 GR          3,549.9      (625.9)     265.3
WEST CORP         WSTC US         3,549.9      (625.9)     265.3
WESTERN REFINING  WNRL US           434.0       (27.4)      71.5
WESTERN REFINING  WR2 GR            434.0       (27.4)      71.5
WESTMORELAND COA  WLB US          1,777.6      (422.8)      40.1
WESTMORELAND COA  WME GR          1,777.6      (422.8)      40.1
WINGSTOP INC      WING US           117.4       (17.4)       6.0
WINGSTOP INC      EWG GR            117.4       (17.4)       6.0
WINMARK CORP      GBZ GR             45.3       (41.5)      11.5
WINMARK CORP      WINA US            45.3       (41.5)      11.5
WYNN RESORTS LTD  WYNN SW         9,283.0      (110.7)     860.6
WYNN RESORTS LTD  WYNNCHF EU      9,283.0      (110.7)     860.6
WYNN RESORTS LTD  WYNN US         9,283.0      (110.7)     860.6
WYNN RESORTS LTD  WYR TH          9,283.0      (110.7)     860.6
WYNN RESORTS LTD  WYR GR          9,283.0      (110.7)     860.6
WYNN RESORTS LTD  WYNN* MM        9,283.0      (110.7)     860.6
XACTLY CORP       XTLY US            52.7       (25.4)      (6.8)
XACTLY CORP       XT4Y GR            52.7       (25.4)      (6.8)
XERIUM TECHNOLOG  XRM US            561.0      (102.9)      81.5
XERIUM TECHNOLOG  TXRN GR           561.0      (102.9)      81.5
YRC WORLDWIDE IN  YEL1 TH         1,968.6      (445.2)     200.4
YRC WORLDWIDE IN  YEL1 GR         1,968.6      (445.2)     200.4
YRC WORLDWIDE IN  YRCW US         1,968.6      (445.2)     200.4


                            *********

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.

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 nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

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 2015.  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 ***