TCR_Public/150829.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Saturday, January 3, 2015, Vol. 19, No. 3

                             Headlines


ALCO STORES: Incurs $6.84 Million Net Loss in October
ALSIP ACQUISITION: Projects $7.59 Million in Receipts Thru Dec. 24
ASHLEY STEWART: Posts $575,000 in Total Disbursements at Oct. 4
ASHLEY STEWART: Had $40.37 Million in Total Liabilities at Nov. 1
DENDREON CORP: Projects $65.38MM in Receipts Thru February 2015

DENDREON CORP: Incurs $8.41 Million Net Loss in November
DIGITAL DOMAIN: Posts $1.17 Million Net Loss in August
DIGITAL DOMAIN: Net Loss Down to $800,916 in September
DIGITAL DOMAIN: Ends October with $5.13 Million Cash Balance
ENDEAVOUR INT'L: Incurs $202 Million Net Loss in November

ENERGY FUTURE: Had $3.10 Billion Cash at Oct. 31
GLOBAL GEOPHYSICAL: Cash Balance Increases $20.14MM in October
F&H ACQUISITION: Records $175.90MM in Total Assets at Nov. 4
HOSTESS BRANDS: Records $2.22 Million Net Income at Nov. 15
IBCS MINING: Incurs $214,945 Net Loss in November

INTERNATIONAL FOREIGN: Cash Balance Still at $553,600 at Nov. 30
JAMES RIVER COAL: Net Loss Increases Again to $8.33MM in October
KIOR INC: Projects $14.19MM in Disbursements Thru March 2015
LIFE UNIFORM: Accrues $265,000 Net Loss in November
LONGVIEW POWER: Net Loss Increases to $7.69 Million in October

MINERAL PARK: Net Loss Down to $3.41 Million in October
NATROL INC: Had $122.69 Million in Total Assets at Oct. 31
NAUTILUS HOLDINGS: Lists $11.99MM in Disbursements in October
NOBLE LOGISTICS: Posts $15.26MM in Total Assets in November
NORTEL NETWORKS: Cash Balance Down to $643.6 Million at Nov. 30

OPTIM ENERGY: Net Loss Increases to $6.50 Million in October
PSL-NORTH AMERICA: Net Loss Improves to $84,773 at Sept. 30
PSL-NORTH AMERICA: Ends October with $1.09 Million Cash
RAPID-AMERICAN CORP: Ends November with $4.23 Million Cash
REICHHOLD HOLDINGS: Suffers $5.31 Million Net Loss at Oct. 31

RG STEEL: Suffers $2.94 Million Net Loss in November
S.B. RESTAURANT: Incurs $30,789 Net Loss in October
SEARS METHODIST: Ends October with $106.9 Million in Liabilities
SIMPLEXITY LLC: Cash Balance Increases to $11.32MM at Aug. 31
SIMPLEXITY LLC: Lists $102.19MM in Total Liabilities at Sept. 30

SOURCE HOME: Suffers $17.72 Million Net Loss at Nov. 1
SPECIALTY HOSPITAL: Listed $42.27 Million Liabilities at Nov. 30
SPECIALTY PRODUCTS: Suffers $4.51 Million Net Loss at Nov. 30
U.S. COAL: Suffers $1.54 Million Net Loss in October


                             *********

ALCO STORES: Incurs $6.84 Million Net Loss in October
-----------------------------------------------------
ALCO Stores, Inc., on Dec. 3, 2014, filed its monthly operating
report for the month of October 2014.

The Debtor incurred a net loss of $6.84 million on net revenues of
$20.62 million for the month.

At Oct. 31, the Debtor had total assets of $195.18 million, total
liabilities of $161.87 million, and a total shareholders' equity
of $33.31 million.

The Debtor started the month with $4.26 million cash.  It listed
total receipts of $24.59 million and total disbursements of $25.82
million.  Among the disbursements were professional fees of
$174,189.  At Oct. 31, the Debtor had $2.94 million cash.

A copy of the monthly operating report is available at:

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

                      About ALCO Stores

ALCO Stores, Inc., operates 198 stores in 23 states throughout the
central United States.  Alco offers 35,000 items at its stores,
which are located at smaller markets usually not served by other
regional or national broad line retail chains.  The company was
founded in 1901 as a general merchandising operation in Abilene,
Kansas.

ALCO is a public company, and its common stock is quoted on the
NASDAQ National Market tier of the NASDAQ Stock Market under the
ticker symbol "ALCS."

ALCO Stores and ALCO Holdings LLC sought Chapter 11 bankruptcy
protection (Bankr. N.D. Tex. Lead Case No. 14-34941) in Dallas,
Texas, on Oct. 12, 2014, with plans to let liquidators conduct
store closing sales or sell the business to a going-concern buyer.

Judge Stacey G. Jernigan presides over the Chapter 11 cases.

The Debtors have DLA Piper LLP (US) as counsel, Houlihan Lokey
Capital, Inc., as financial advisor, and Prime Clerk LLC as claims
and noticing agent.  Michael Moore has been named consultant to
the Debtors.

As of July 2014, ALCO Stores had assets totaling $222 million and
liabilities totaling $162 million.  The bulk of the liabilities
was total debt outstanding under a credit facility with Wells
Fargo Bank, National Association, of which the aggregate
outstanding was $104.2 million as of the Petition Date.

The U.S. Trustee for Region 6 appointed seven creditors to serve
in the official committee of unsecured creditors of ALCO Stores,
Inc.  The Law Office of Judith W. Ross serve as local counsel to
the Committee.


ALSIP ACQUISITION: Projects $7.59 Million in Receipts Thru Dec. 24
------------------------------------------------------------------
Alsip Acquisition, LLC and APCA, LLC, filed, on Dec. 5, 2014, an
initial monthly operating report.

The Initial MOR contains a cash flow projection for the 6-week
period from Nov. 21, 2014 through Dec. 24, 2014.  The Debtors
project cash receipts to total $7.59 million and cash
disbursements to total $2.93 million for the forecast period.  The
disbursements include $1.13 million in Professional Fees, $664,399
in Property Taxes, and $372,775 in Utilities.

The Initial MOR includes a schedule of retainers paid to
professionals.  Among the Debtors' bankruptcy professionals are
Development Specialists, Mintz Levin and Pachulski Stang.

A copy of the Initial MOR is available at:

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

                    About Alsip Acquisition

Alsip Acquisition, LLC and APCA, LLC were the leading North
American provider of responsibly made recycled paper for books and
magazines, as well as for commercial printing and packaging
applications.  The operational and manufacturing headquarters are
located in Alsip, Illinois, and consist of a 40-year-old mill and
a leased warehouse in Alsip, Illinois.  The mill and warehouse
were idled in September 2014 following cash losses.  Most of
Alsip's stock is owned by FutureMark Holdings, LLC.

On Nov. 20, 2014, Alsip Acquisition and APCA each filed petitions
seeking relief under chapter 11 of the United States Bankruptcy
Code.  The Debtors' cases have been assigned to Judge Kevin J.
Carey (KJC). The cases have been jointly administered, with
pleadings maintained on the case docket for Case No. 14-12596.

The Debtors have tapped Mintz Levin Cohn Ferris Glovsky and Popeo
PC as counsel and Pachulski Stang Ziehl & Jones as co-counsel.
Epiq Bankruptcy Solutions LLC is the claims and notice agent.

As of Oct. 31, 2014, the Debtors had approximately $7,742,972 of
funded indebtedness and related obligations outstanding.

The goal of the Debtors is to consummate the sale of the assets to
Resolute FP Illinois LLC pursuant to an asset purchase agreement
or another bidder pursuant to the bid procedures.  In addition,
the Debtors intend to vacate their leased locations in Connecticut
and New Jersey, liquidate their other assets, and distribute any
proceeds pursuant to the claims process established by the
Bankruptcy Code.


ASHLEY STEWART: Posts $575,000 in Total Disbursements at Oct. 4
---------------------------------------------------------------
Ashley Stewart Holdings, Inc., et al., filed, on Nov. 26, 2014,
their monthly operating report for the period from Aug. 31 through
Oct. 4, 2014.

New Ashley Stewart, Inc. incurred a net loss of $839,000.

As of Oct. 4, the Debtors had consolidated total assets of $4.44
million, total liabilities of $40.15 million, and a total
shareholders' equity of -$35.71 million.

New Ashley Stewart, Inc. posted total disbursements of $575,000
for the period.

A copy of the monthly operating report is available at:

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

                     About Ashley Stewart

The Ashley Stewart name is synonymous with offering women who wear
sizes 12 and up well-made fashionable clothes at affordable
prices.

Ashley Stewart Holdings Inc. and affiliates New Ashley Stewart
Inc., AS IP Holdings Inc. and NAS Gift LLC filed Chapter 11
petitions in Newark, New Jersey (Bankr. D.N.J. Case Nos. 14-14383
to 14-14386) on March 10, 2014.  Michael A. Abate signed the
petitions as senior vice president finance/treasurer.  Ashley
Stewart Holdings estimated assets and liabilities of at least $10
million.  The Hon. Michael B. Kaplan oversees the case.

Curtis, Mallet-Prevost, Colt & Mosle LLP serves as the Debtors'
general counsel.  Cole, Schotz, Meisel, Forman & Leonard, P.A., is
the Debtors' local counsel.  PricewaterhouseCoopers LLP acts as
the Debtors' financial advisor.  Prime Clerk LLC serves as the
Debtors' claims and noticing agent.

The U.S. Trustee for Region 3 formed a five-member panel to act as
the official committee of unsecured creditors in the Debtors'
cases.  Counsel to the Committee is Pachulski Stang Ziehl & Jones
LLP.  GlassRatner Advisory & Capital Group, LLC, acts as financial
advisor to the Committee.

Ashley Stewart has obtained authority to conduct store closing
sales at 27 locations around the United States in accordance with
a consulting agreement with Gordon Brothers Retail Partners, LLC.

                            *   *   *

The Debtors currently have the exclusive right to file a
bankruptcy plan through Nov. 2, 2014, and the exclusive right of
solicit acceptances for that plan through Jan. 2, 2015.


ASHLEY STEWART: Had $40.37 Million in Total Liabilities at Nov. 1
-----------------------------------------------------------------
Ashley Stewart Holdings, Inc., et al., filed, on Dec. 16, 2014,
their monthly operating report for the period Oct. 5 through
Nov. 1, 2014.

New Ashley Stewart, Inc. posted a net loss of $185,000 for the
current reporting period.

At Nov. 1, the Debtors had consolidated total assets of $4.27
million, total liabilities of $40.37 million, and total
shareholders' equity of -$36.10 million.

A copy of the monthly operating report is available at:

      http://bankrupt.com/misc/ASHLEYSTEWARToct-novmor.pdf

                      About Ashley Stewart

The Ashley Stewart name is synonymous with offering women who wear
sizes 12 and up well-made fashionable clothes at affordable
prices.

Ashley Stewart Holdings Inc. and affiliates New Ashley Stewart
Inc., AS IP Holdings Inc. and NAS Gift LLC filed Chapter 11
petitions in Newark, New Jersey (Bankr. D.N.J. Case Nos. 14-14383
to 14-14386) on March 10, 2014.  Michael A. Abate signed the
petitions as senior vice president finance/treasurer.  Ashley
Stewart Holdings estimated assets and liabilities of at least $10
million.  The Hon. Michael B. Kaplan oversees the case.

Curtis, Mallet-Prevost, Colt & Mosle LLP serves as the Debtors'
general counsel.  Cole, Schotz, Meisel, Forman & Leonard, P.A., is
the Debtors' local counsel.  PricewaterhouseCoopers LLP acts as
the Debtors' financial advisor.  Prime Clerk LLC serves as the
Debtors' claims and noticing agent.

The U.S. Trustee for Region 3 formed a five-member panel to act as
the official committee of unsecured creditors in the Debtors'
cases.  Counsel to the Committee is Pachulski Stang Ziehl & Jones
LLP.  GlassRatner Advisory & Capital Group, LLC, acts as financial
advisor to the Committee.

Ashley Stewart has obtained authority to conduct store closing
sales at 27 locations around the United States in accordance with
a consulting agreement with Gordon Brothers Retail Partners, LLC.

                            *   *   *

The Debtors currently have the exclusive right to file a
bankruptcy plan through Nov. 2, 2014, and the exclusive right of
solicit acceptances for that plan through Jan. 2, 2015.


DENDREON CORP: Projects $65.38MM in Receipts Thru February 2015
---------------------------------------------------------------
Dendreon Corporation, et al., on Nov. 25, 2014, filed an initial
monthly operating report, which contains a cash flow projection
for the 13-week period from Nov. 14, 2014 through Feb. 6, 2015.

The Debtors project receipts to total $65.38 million, and
disbursements to total $58.37 million for the forecast period.
The disbursements include $29.44 million in Other Operating
Disbursements, $18.49 million in Payroll, and $4.23 million in
Occupancy.

The Initial MOR also includes a schedule of retainers paid to
professionals.  Among the Debtors' bankruptcy professionals are
Skadden, Arps, Slate, Meagher & Flom LLP, Prime Clerk LLC, and
Alixpartners, LLP.

A copy of the Initial MOR is available for free at:

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

                       About Dendreon

With corporate headquarters in Seattle, Washington, Dendreon
Corporation -- http://www.dendreon.com/-- a biotechnology company
focused on the discovery, development and commercialization of
novel cellular immunotherapies to significantly improve treatment
options for cancer patients.  Dendreon's first product, PROVENGE
(sipuleucel-T), was approved by the U.S. Food and Drug
Administration (FDA) and became commercially available for the
treatment of men with asymptomatic or minimally symptomatic
castrate-resistant (hormone-refractory) prostate cancer in April
2010.  Dendreon is traded on the NASDAQ Global Market under the
symbol DNDN.

Dendreon and its U.S. subsidiaries filed for Chapter 11 bankruptcy
protection (Bankr. D. Del.) on Nov. 10, 2014.  The Debtors have
requested that their cases be jointly administered under Case No.
14-12515.  Judge Peter J. Walsh presides over the cases.  The
petitions were signed by Gregory R. Cox, interim chief financial
officer and treasurer.

Dendreon sought bankruptcy protection after it reached agreements
on the terms of a financial restructuring with certain  holders of
the Company's 2.875% Convertible Senior Notes due 2016
representing 84% of the $620 million aggregate principal amount of
the 2016 Notes.  The financial restructuring may take the form of
a stand-alone recapitalization or a sale of the Company or its
assets.

The Debtors have engaged Skadden, Arps, Slate, Meagher & Flom LLP,
as counsel; Lazard Freres & Co. LLC, as investment banker;
AlixPartners, as restructuring advisors; and Prime Clerk LLC as
claims and noticing agent.

The Debtors disclosed $365 million in total assets and
$664 million in total liabilities as of June 30, 2014.

The U.S. Trustee for Region 3 has appointed five members to the
Official Committee of Unsecured Creditors.


DENDREON CORP: Incurs $8.41 Million Net Loss in November
--------------------------------------------------------
Dendreon Corporation, et al., filed, on Dec. 24, 2014, filed their
monthly operating report for the month of November 2014.

The Debtors incurred a net loss of $8.41 million on total revenues
of $21.97 million for the month.

At November end, the Debtors had total assets of $337.30 million,
total liabilities of $654.16 million, and a total shareholders'
equity of -$316.85 million.

The Debtors had a cash balance of $92.25 million at Nov. 10.  They
recorded total cash receipts of $15.65 million and total cash
disbursements of $6.95 million.  At Nov. 28, the Debtors had a
cash balance of $100.95 million.

A copy of the monthly operating report is available at:

       http://bankrupt.com/misc/DENDREONCORPnov2014mor.pdf

                          About Dendreon

With corporate headquarters in Seattle, Washington, Dendreon
Corporation -- http://www.dendreon.com/-- a biotechnology company
focused on the development of novel cellular immunotherapies to
significantly improve treatment options for cancer patients.
Dendreon's first product, PROVENGE (sipuleucel-T), was approved by
the U.S. Food and Drug Administration (FDA) and became
commercially available for the treatment of men with asymptomatic
or minimally symptomatic castrate-resistant (hormone-refractory)
prostate cancer in April 2010.  Dendreon is traded on the NASDAQ
Global Market under the symbol DNDN.

Dendreon and its U.S. subsidiaries filed for Chapter 11 bankruptcy
protection (Bankr. D. Del.) on Nov. 10, 2014.  The Debtors have
requested that their cases be jointly administered under Case No.
14-12515.  Judge Peter J. Walsh presides over the cases.  The
petitions were signed by Gregory R. Cox, interim chief financial
officer and treasurer.

Dendreon sought bankruptcy protection after it reached agreements
on the terms of a financial restructuring with certain  holders of
the Company's 2.875% Convertible Senior Notes due 2016
representing 84% of the $620 million aggregate principal amount of
the 2016 Notes.  The financial restructuring may take the form of
a stand-alone recapitalization or a sale of the Company or its
assets.

The Debtors have engaged Skadden, Arps, Slate, Meagher & Flom LLP,
as counsel; Lazard Freres & Co. LLC, as investment banker;
AlixPartners, as restructuring advisors; and Prime Clerk LLC as
claims and noticing agent.

The Debtors disclosed $365 million in total assets and
$664 million in total liabilities as of June 30, 2014.

The U.S. Trustee for Region 3 has appointed five members to the
Official Committee of Unsecured Creditors.


DIGITAL DOMAIN: Posts $1.17 Million Net Loss in August
------------------------------------------------------
DDMG Estate, fka Digital Domain Media Group, Inc., and its
subsidiaries, filed, on Nov. 25, 2014, their monthly operating
report for the month of August 2014.

The Debtors' statement of operations showed a net loss of $1.17
million on zero revenue for the month.

At August 31, the Debtors had total assets of $11.22 million,
total liabilities of $131.22 million, and a total shareholders'
equity of -$119.99 million.

The Debtors started August with a cash balance of $5.16 million.
They posted $125,575 in total receipts and $114,612 in total
disbursements.  Among the disbursements were professional fees of
$104,626.  At the end of the month, the Debtors had a cash balance
of $5.17 million.

A copy of the MOR is available at:

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

                     About Digital Domain

Port St. Lucie, Florida-based Digital Domain Media Group, Inc. --
http://www.digitaldomain.com/-- engaged in the creation of
original content animation feature films, and development of
computer-generated imagery for feature films and trans-media
advertising primarily in the United States.

Digital Domain Media Group, Inc. and 13 affiliates sought
Chapter 11 protection (Bankr. D. Del. Lead Case No. 12-12568) on
Sept. 11, 2012, to sell its business for $15 million to
Searchlight Capital Partners LP, subject to higher and better
offers.  The Company disclosed assets of $205 million and
liabilities totaling $214 million.

The Debtors also have sought ancillary relief in Canada, pursuant
to the Companies' Creditors Arrangement Act in the Supreme Court
of British Columbia, Vancouver Registry.

Attorneys at Pachulski Stang Ziehl & Jones serve as counsel to the
Debtors.  FTI Consulting, Inc.'s Michael Katzenstein is the chief
restructuring officer.  Kurtzman Carson Consultants LLC is the
claims and notice agent.  An official committee of unsecured
creditors appointed in the case is represented by lawyers at
Sullivan Hazeltine Allinson LLC and Brown Rudnick LLP.

At a bankruptcy auction, the principal part of the business was
purchased by a joint venture between Galloping Horse America LLC,
an affiliate of Beijing Galloping Horse Co., and an affiliate of
Reliance Capital Ltd., based in Mumbai.  The $36.7 million total
value of the contact includes $3.6 million to cure defaults on
contracts and $2.9 million in reimbursement of payroll costs. As
the result of a settlement negotiated by the unsecured creditors'
committee with secured lenders, there will be some recovery for
the committee's constituency.


DIGITAL DOMAIN: Net Loss Down to $800,916 in September
------------------------------------------------------
DDMG Estate, fka Digital Domain Media Group, Inc., and its
subsidiaries, on Dec. 1, 2014, filed, their monthly operating
report for September 2014.

The Debtors recorded a net loss of $800,916 in September on zero
revenue, a decrease from the $1.17 million net loss incurred for
the previous month.

At September 30, the Debtors declared total assets of $11.21
million, total liabilities of $132 million, and a total
shareholders' equity of -$120.79 million.

The Debtors had $5.17 million cash at the beginning of the month.
They reported total receipts of $635 and total disbursements of
$698.  At month end, the Debtors had $5.17 million cash.

A copy of the monthly operating report is available at:

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

                     About Digital Domain

Port St. Lucie, Florida-based Digital Domain Media Group, Inc. --
http://www.digitaldomain.com/-- engaged in the creation of
original content animation feature films, and development of
computer-generated imagery for feature films and trans-media
advertising primarily in the United States.

Digital Domain Media Group, Inc. and 13 affiliates sought
Chapter 11 protection (Bankr. D. Del. Lead Case No. 12-12568) on
Sept. 11, 2012, to sell its business for $15 million to
Searchlight Capital Partners LP, subject to higher and better
offers.  The Company disclosed assets of $205 million and
liabilities totaling $214 million.

The Debtors also have sought ancillary relief in Canada, pursuant
to the Companies' Creditors Arrangement Act in the Supreme Court
of British Columbia, Vancouver Registry.

Attorneys at Pachulski Stang Ziehl & Jones serve as counsel to the
Debtors.  FTI Consulting, Inc.'s Michael Katzenstein is the chief
restructuring officer.  Kurtzman Carson Consultants LLC is the
claims and notice agent.  An official committee of unsecured
creditors appointed in the case is represented by lawyers at
Sullivan Hazeltine Allinson LLC and Brown Rudnick LLP.

At a bankruptcy auction, the principal part of the business was
purchased by a joint venture between Galloping Horse America LLC,
an affiliate of Beijing Galloping Horse Co., and an affiliate of
Reliance Capital Ltd., based in Mumbai.  The $36.7 million total
value of the contact includes $3.6 million to cure defaults on
contracts and $2.9 million in reimbursement of payroll costs. As
the result of a settlement negotiated by the unsecured creditors'
committee with secured lenders, there will be some recovery for
the committee's constituency.


DIGITAL DOMAIN: Ends October with $5.13 Million Cash Balance
------------------------------------------------------------
DDMG Estate, fka Digital Domain Media Group, Inc., and its
subsidiaries, filed, on Dec. 1, 2014, a monthly operating report
for the month of October 2014.

The Debtors suffered a net loss of $1.17 million in October on
zero revenue, an increase from the $800,916 net loss recorded in
September.

At October 31, the Debtors declared total assets of $11.05
million, total liabilities of $133.01 million, and a total
shareholders' equity of -$121.96 million.

The Debtors had a cash balance of $5.17 million at Oct. 1.  They
listed $75,615 in total receipts and $112,594 in total
disbursements.  The disbursements include professional fees of
$111,289.  At the end of the month, the Debtors had a cash balance
of $5.13 million.

A copy of the monthly operating report is available at:

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

                     About Digital Domain

Port St. Lucie, Florida-based Digital Domain Media Group, Inc. --
http://www.digitaldomain.com/-- engaged in the creation of
original content animation feature films, and development of
computer-generated imagery for feature films and trans-media
advertising primarily in the United States.

Digital Domain Media Group, Inc. and 13 affiliates sought
Chapter 11 protection (Bankr. D. Del. Lead Case No. 12-12568) on
Sept. 11, 2012, to sell its business for $15 million to
Searchlight Capital Partners LP, subject to higher and better
offers.  The Company disclosed assets of $205 million and
liabilities totaling $214 million.

The Debtors also have sought ancillary relief in Canada, pursuant
to the Companies' Creditors Arrangement Act in the Supreme Court
of British Columbia, Vancouver Registry.

Attorneys at Pachulski Stang Ziehl & Jones serve as counsel to the
Debtors.  FTI Consulting, Inc.'s Michael Katzenstein is the chief
restructuring officer.  Kurtzman Carson Consultants LLC is the
claims and notice agent.  An official committee of unsecured
creditors appointed in the case is represented by lawyers at
Sullivan Hazeltine Allinson LLC and Brown Rudnick LLP.

At a bankruptcy auction, the principal part of the business was
purchased by a joint venture between Galloping Horse America LLC,
an affiliate of Beijing Galloping Horse Co., and an affiliate of
Reliance Capital Ltd., based in Mumbai.  The $36.7 million total
value of the contact includes $3.6 million to cure defaults on
contracts and $2.9 million in reimbursement of payroll costs. As
the result of a settlement negotiated by the unsecured creditors'
committee with secured lenders, there will be some recovery for
the committee's constituency.


ENDEAVOUR INT'L: Incurs $202 Million Net Loss in November
---------------------------------------------------------
Endeavour International Corporation and its debtor-affiliates
filed with the U.S. Securities and Exchange Commission a monthly
operating report for November 2014.

Endeavour International Corporation incurred a net loss of $202
million on zero revenue for the month.

At November 30, Endeavour International Corporation declared total
assets of $1.10 billion, total liabilities of $739.20 million, and
a total shareholders' equity of $347.12 million.

The Debtors started the month with $37.30 million cash.  They
listed total inflows of $1.10 million and total outflows of $3.30
million.  At November 30, the Debtors had $35.10 million cash.

A copy of the November monthly operating report is available at
the SEC at http://is.gd/w12naL

                 About Endeavour International

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

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

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

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


ENERGY FUTURE: Had $3.10 Billion Cash at Oct. 31
------------------------------------------------
Energy Future Holdings Corp., et al., on Dec. 8, 2014, filed their
monthly operating report for the month of October 2014.

EFH recorded a $118.91 million net loss in October on zero
revenues, a large increase from the $8.42 million net loss
incurred for the previous month.

At October 31, EFH posted total assets of $10.30 billion, total
liabilities of $4.31 million, and a total shareholders' equity of
-$14.60 billion.

The Debtors had $2.99 billion cash at Oct. 1.  They listed $719
million in total cash receipts and $587 million in total cash
disbursements for the month.  As a result, the Debtors had $3.10
billion cash at the end of the month.

A copy of the monthly operating report is available at:

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

                     About Energy Future

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

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

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

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

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

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

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

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

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


GLOBAL GEOPHYSICAL: Cash Balance Increases $20.14MM in October
--------------------------------------------------------------
Autoseis, Inc., Global Geophysical Services, Inc., and their
debtor affiliates, on Nov. 26, 2014, filed their monthly operating
report for the month of October 2014.

The Debtors reported a net loss of $17.14 million in October on
total revenues of $20.76 million.

At October 31, the Debtors recorded total assets of $370.98
million, total liabilities of $458.67 million, and a total
shareholders' equity of -$87.69 million.

The Debtors started October with $17.19 million cash.  They listed
$23.61 million in total receipts and $20.63 million in total
disbursements.  Among the disbursements were Debtor Professional
Fees of $2.47 million.  At Oct. 31, the Debtors had $20.14 million
cash.

A copy of the monthly operating report is available at:

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

                  About Global Geophysical,
                      Autoseis et al.

Global Geophysical Services Inc., a provider of seismic data for
the oil and gas drilling industry, sought bankruptcy protection,
intending to reorganize on its own with additional capital or
explore a sale or other transaction.

Based in Missouri City, Texas, Global Geophysical disclosed assets
of $468.7 million and liabilities totaling $407.3 million as of
Sept. 30, 2013.  Liabilities include $81.8 million on a secured
term loan owing to TPG Specialty Lending Inc. and Tennenbaum
Capital Partners LLC.  TPG is the lenders' agent.  Global also
owes $250 million on two issues of 10.5 percent senior unsecured
notes, with Bank of New York Mellon Trust Co. as indenture
trustee.

Global Geophysical and five affiliates, including Autoseis, Inc.
(lead debtor), filed Chapter 11 petitions in Corpus Christi, Texas
(Bankr. S.D. Tex. Lead Case No. 14-20130) on March 25, 2014.

The Debtors are represented by C. Luckey McDowell, Esq., Omar
Alaniz, Esq., and Ian E. Roberts, Esq., at Baker Botts, LLP, in
Dallas, Texas; and Shelby A. Jordan, Esq., and Nathanial Peter
Holzer, Esq., at Jordan, Hyden, Womble, Culbreth, & Holzer, PC in
Corpus Christi, Texas.  Alvarez & Marsal serves as the Debtors'
restructuring advisors, Fox Rothschild Inc. as financial advisor,
and Prime Clerk as claims and noticing agent.

The U.S. Trustee for Region 7, has selected seven creditors to the
Official Committee of Unsecured Creditors.  The Committee tapped
Greenberg Traurig, LLP as counsel; and Lazard Freres & Co. LLC and
Lazard Middle Market LLC, as financial advisors and investment
bankers.

The Ad Hoc Group of Noteholders and the DIP Lenders are
represented by Marty L. Brimmage, Jr., Esq., Charles R. Gibbs,
Esq., Michael S. Haynes, Esq., and Lacy M. Lawrence, Esq., at Akin
Gump Strauss Hauer & Feld LLP.

Prepetition secured lender TPG is represented by David M. Bennett,
Esq., Tye C. Hancock, Esq., and Joseph E. Bain, Esq., at Thompson
& Knight LLP; and Adam C. Harris, Esq., Lawrence V. Gelber, Esq.,
David M. Hillman, Esq., and Brian C. Tong, Esq., at Schulte Roth &
Zabel LLP.


F&H ACQUISITION: Records $175.90MM in Total Assets at Nov. 4
------------------------------------------------------------
F&H Acquisition Corp., et al., filed, on Dec. 5, 2014, their
monthly operating report for the period from Oct. 8 through Nov.
4, 2014.

The Debtors incurred a net loss of $27,000 on zero sales for the
current reporting period.

At November 4, the Debtors recorded total assets of $175.90
million, total liabilities of $172.75 million, and a total
shareholders' equity of 3.14 million.

The Debtors started the period with $3.54 million cash.  They
listed zero total receipts and $22,450 in total disbursements.  At
Nov. 4, the Debtors had $3.52 million cash.

A copy of the monthly operating report is available at:

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

                About F & H Acquisition Corp.

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

As of the bankruptcy filing, the Debtors had 101 restaurants
located in 27 states and 6,000 employees.  F & H disclosed
$122,115,200 in assets and $122,579,631 in liabilities as of the
Chapter 11 filing.

The Debtors are represented by Robert S. Brady, Esq., Robert F.
Poppiti, Jr., Esq., and Rodney Square, Esq., at Young, Conaway,
Stargatt & Taylor, LLP of Wilmington, DE; and Adam H. Friedman,
Esq., Jordana L. Nadritch, Esq., and Jonathan T. Koevary, Esq. at
Olshan Frome Wolosky, LLP of New York, NY.  Imperial Capital LLC
as financial advisor; and Epiq Bankruptcy Solutions as claims and
noticing agent.

The Official Committee of Unsecured Creditors is represented by
Bradford J. Sandler, Esq., at Pachulski Stang Ziehl & Jones, LLP,
in Wilmington; and Jeffrey N. Pomerantz, Esq., at Pachulski Stang
Ziehl & Jones, LLP, in Los Angeles, California.

By order dated Feb. 28, 2014, the Court approved the sale of
substantially all of the assets pursuant to an Asset Purchase
Agreement, dated as of Feb. 7, 2014, by and among the Debtors and
Cerberus Business Finance, LLC, as buyer.  The sale closed on
March 12, 2014.


HOSTESS BRANDS: Records $2.22 Million Net Income at Nov. 15
-----------------------------------------------------------
Old HB, Inc., fka Hostess Brands, Inc., et al., on Dec. 19, 2014
filed a monthly operating report for the period Oct. 10 through
Nov. 15, 2014.

The Debtors recorded a net income of $2.22 million on zero revenue
for reporting period.

At Nov. 15, the Debtors posted total assets of $127.62 million,
total liabilities of $2.53 billion, and a total shareholders'
equity of -$2.41 billion.

The Debtors had $27.26 million unrestricted cash at Oct. 10.  They
listed total receipts of $278,000 and total disbursements of
$784,000.  The Debtors spent $544,000 in professional fees.  At
Nov. 15, the Debtors had $26.75 million unrestricted cash.

A copy of the monthly operating report is available at:

   http://bankrupt.com/misc/HOSTESSBRANDSoct-nov2014mor.pdf

                       About Hostess Brands

Founded in 1930, Irving, Texas-based Hostess Brands Inc., is known
for iconic brands such as Butternut, Ding Dongs, Dolly Madison,
Drake's, Home Pride, Ho Hos, Hostess, Merita, Nature's Pride,
Twinkies and Wonder.  Hostess has 36 bakeries, 565 distribution
centers and 570 outlets in 49 states.

Hostess filed for Chapter 11 bankruptcy protection early morning
on Jan. 11, 2011 (Bankr. S.D.N.Y. Case Nos. 12-22051 through
12-22056) in White Plains, New York.  Hostess Brands disclosed
assets of $982 million and liabilities of $1.43 billion as of the
Chapter 11 filing.

The bankruptcy filing was made two years after predecessors
Interstate Bakeries Corp. and its affiliates emerged from
bankruptcy (Bankr. W.D. Mo. Case No. 04-45814).

In the new Chapter 11 case, Hostess has hired Jones Day as
bankruptcy counsel; Stinson Morrison Hecker LLP as general
corporate counsel and conflicts counsel; Perella Weinberg Partners
LP as investment bankers, FTI Consulting, Inc. to provide an
interim treasurer and additional personnel for the Debtors, and
Kurtzman Carson Consultants LLC as administrative agent.

Matthew Feldman, Esq., at Willkie Farr & Gallagher, and Harry
Wilson, the head of turnaround and restructuring firm MAEVA
Advisors, are representing the Teamsters union.

Attorneys for The Bakery, Confectionery, Tobacco Workers and Grain
Millers International Union and Bakery & Confectionery Union &
Industry International Pension Fund are Jeffrey R. Freund, Esq.,
at Bredhoff & Kaiser, P.L.L.C.; and Ancela R. Nastasi, Esq., David
A. Rosenzweig, Esq., and Camisha L. Simmons, Esq., at Fulbright &
Jaworski L.L.P.

The official committee of unsecured creditors selected New York
law firm Kramer Levin Naftalis & Frankel LLP as its counsel. Tom
Mayer and Ken Eckstein head the legal team for the committee.

Hostess Brands in mid-November 2012 opted to pursue the orderly
wind down of its business and sale of its assets after the Bakery,
Confectionery, Tobacco and Grain Millers Union (BCTGM) commenced a
nationwide strike.  The Debtor failed to reach an agreement with
BCTGM on contract changes.

Hostess Brands sold its businesses and most of the plants to five
different buyers for an aggregate of $860 million.  Hostess still
has some plants, depots and other facilities the buyers didn't
acquire.

The bankruptcy estate has changed its name to Old HB Inc.


IBCS MINING: Incurs $214,945 Net Loss in November
-------------------------------------------------
IBCS Mining, Inc. filed, on Dec. 15, 2014 a monthly operating
report for the month of November 2014.

The Debtor incurred a net loss of $214,945 over net revenues of
$55,005 for the month.

The Debtor had total assets of $2.72 million, total liabilities of
$4.89 million, and a total shareholders' equity of -$2.17 million.

The Debtor started November with $77,488 cash.  It recorded
$275,147 in total receipts and $219,874 in total disbursements.
The disbursements include professional fees of $5,750.  At Nov.
30, the Debtor had $82,064 cash.

A copy of the monthly operating report is available at:

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

                       About IBCS Mining

IBCS Mining, Inc., and IBCS Mining, Inc., Kentucky Division, filed
separate Chapter 11 bankruptcy petitions (Bankr. W.D. Va. Case
Nos. 14-61215 and 14-61216) on June 27, 2014.  Edmund Scarborough
signed the petition as president.  Hirschler Fleischer, P.C.,
serves as the Debtors' counsel.  The Court on July 8, 2014,
authorized the joint administration of the cases.  The cases are
assigned to Judge Kevin R. Huennekens.  IBCS Mining estimated
assets and debts of at least $10 million.  IBCS Mining Inc.
disclosed $6,914,815 in assets and $7,279,157 in liabilities.

The U.S. Trustee for Region 4 appointed two creditors to serves in
the Official Committee of Unsecured Creditors.


INTERNATIONAL FOREIGN: Cash Balance Still at $553,600 at Nov. 30
----------------------------------------------------------------
International Foreign Exchange Concepts Holdings, Inc. et al.,
filed, on Dec. 19, 2014, their monthly operating report for
November 2014.

IFEC Holdings still had $553,600 cash at Nov. 30.

A copy of the monthly operating report is available at:

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

             About International Foreign Exchange

International Foreign Exchange Concepts Holdings, Inc., and
International Foreign Exchange Concepts, L.P., sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Case No.
13-13380) on Oct. 17, 2013.

Judge Robert Gerber oversees the case.  Counsel to the Debtors is
Henry P. Baer, Jr., Esq., at Finn Dixon & Herling LLP, in
Stamford, Connecticut.  The Debtors' restructuring advisors is CDG
Group.  DiConza Traurig LLP serves as conflicts counsel.  The
Debtors' special counsel is Withers Bergman LLP.  The Debtors'
notice, claims, solicitation and balloting agent is Logan &
Company, Inc.

Counsel to AMF-FXC Finance LLC, the DIP lender, is Michael L.
Cook, Esq., and Christopher Harrison, Esq., at Schulte Roth &
Zabel LLP, in New York.

International Foreign Exchange Concepts Holdings Inc., the parent
of investment adviser FX Concepts LLC, sold assets for
$7.48 million to Ruby Commodities Inc., at an auction held
Nov. 25, 2013.  The sale was an old-fashioned auction with the
assets first offered in six lots and then in bulk.  The piecemeal
auction fetched combined bids of $3.38 million.  When the assets
were offered in bulk, Ruby came out on top with an offer of $7.48
million, which the bankruptcy court in New York approved Nov. 26.


JAMES RIVER COAL: Net Loss Increases Again to $8.33MM in October
----------------------------------------------------------------
James River Coal Company, on Dec. 3, 2014, filed its monthly
operating report for October 2014.

The Debtor incurred a net loss of $8.33 million on total revenues
of $5.35 million in October, a substantial increase from the
$687,000 net loss suffered for the previous month.

At October 31, the Debtor declared $157.39 million in total
assets, $759.69 million in total liabilities, and -$602.30 million
in total shareholders' equity.

The Debtor listed total receipts of $14.92 million and total
disbursements of $19.58 million for the reporting period.

A copy of the monthly operating report is available at:

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

                      About James River

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

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

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

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

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

The Debtors, in August 2014, won authority to sell the Hampden
Mining Complex (including the assets of Logan & Kanawha Coal
Company, LLC), the Hazard Mining Complex (other than the assets of
Laurel Mountain Resources LLC) and the Triad Mining Complex for
$52 million plus the assumption of certain environmental and other
liabilities, to a unit of Blackhawk Mining.  The Buyer is
represented by Mitchell A. Seider, Esq., and Charles E. Carpenter,
Esq., at Latham & Watkins LLP.


KIOR INC: Projects $14.19MM in Disbursements Thru March 2015
------------------------------------------------------------
KiOr Inc. filed an initial monthly operating report on Nov. 24,
2014.

The Initial MOR contains a cash flow projection for the 16-week
period covering the week ending November 16, 2014 through the week
ending March 1, 2015.

The Debtor projects operating disbursements to total $14.19
million for the forecast period.  Disbursements include $6.31
million in restructuring professional fees, $2.92 million in
Employee, Payroll, Benefits and Others, and $1.68 million in
Demo/KCR/Pilot Operating Costs.

The Initial MOR also includes a schedule of retainers paid to
professionals.  Among the Debtors' bankruptcy professionals are
Alvarez and Marsal, LLC, Epiq Systems, and King & Spalding, LLP.

A copy of the Initial MOR is available at:

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

                        About Kior Inc.

KiOR, Inc., and wholly owned subsidiary KiOR Columbus, LLC, are
development stage, renewable fuels companies based in Pasadena,
Texas and Columbus, Mississippi, respectively.  KiOR, Inc., was
founded in 2007 as a joint venture between Khosla Ventures, LLC,
and BIOeCon B.V.  KiOR Inc.'s primary business is the development
and commercialization of a ground-breaking proprietary technology
designed to generate a renewable crude oil from non-food
cellulosic biomass.

KiOR, Inc. filed a Chapter 11 petition (Bankr. D. Del. Case No.
14-12514) on Nov. 9, 2014, in Delaware.   Through the chapter 11
case, the Debtor intends to reorganize its business or sell
substantially all of its assets so that it can continue its core
research and development activities.  KiOR Columbus did not seek
bankruptcy protection.

The Debtor disclosed $58.27 million in assets and $261.3 million
in liabilities as of June 30, 2014.

The Debtor is represented by Mark W. Wege, Esq., Edward L. Ripley,
Esq., and Eric M. English, Esq., at King & Spalding, LLP, in
Houston, Texas; and John Henry Knight, Esq., Michael Joseph
Merchant, Esq., and Amanda R. Steele, Esq., at Richards, Layton &
Finger, P.A., in Wilmington, Delaware.  The Debtor's financial
advisor is Alvarez & Marsal.  Guggenheim Securities, LLC, is the
Debtor's investment banker.  Epiq Bankruptcy Solutions, LLC, is
the Debtor's claims and noticing agent.

Pasadena Investments, LLC, as administrative agent for a
consortium of lenders, committed to provide up to $15,000,000 in
postpetition financing.  The DIP Agent is represented by Thomas E.
Patterson, Esq., at Klee, Tuchin, Bogdanoff & Stern LLP, in Los
Angeles, California, and Michael R. Nestor, Esq., at Young Conaway
Stargatt & Taylor, LLP, in Wilmington, Delaware.


LIFE UNIFORM: Accrues $265,000 Net Loss in November
---------------------------------------------------
Life Uniform Holding Corp. and its affiliates, nka LUHC Wind Down
Corp., et al., filed, on Dec. 2, 2014, a monthly operating report
for November 2014.

The Debtors recorded a consolidated net loss of $265,000 for
November.

At November 30, the Debtor recorded total assets of $1.97 million,
total liabilities subject to compromise of $65.17 million, and a
total shareholders' deficit of $67.14 million.

The Debtors reported total disbursements of $265,000 for the
month.

A copy of the monthly operating report is available at:

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

                     About Life Uniform

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

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

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

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

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

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

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

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

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

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

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


LONGVIEW POWER: Net Loss Increases to $7.69 Million in October
--------------------------------------------------------------
Longview Power, LLC, et al., on Nov. 25, 2014, filed their monthly
operating report for the month of October 2014.

The Debtors suffered a net loss of $7.69 million in October over
total revenues of $14.58 million, a substantial increase from the
$1.54 million net loss incurred in September.

At October 31, the Debtors had total assets of $1.71 billion,
total other current liabilities of $1.01 billion, and total
shareholders' equity of -$667.55 million.

The Debtors started the month with $34.47 million cash.  They
posted total receipts of $56.70 million and total disbursements of
$58.14 million.  Among the disbursements were professional fees of
$3.48 million.  At month end, the Debtors had $33.03 million cash.

A copy of the monthly operating report is available at:

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

                     About Longview Power

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

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

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

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


MINERAL PARK: Net Loss Down to $3.41 Million in October
-------------------------------------------------------
Mineral Park, Inc., et al., filed, on Nov. 26, 2014, their monthly
operating report for October 2014.

The Debtors posted a net loss of $3.41 million on total revenues
of $15.94 million for October, a decrease from the $5.28 million
net loss incurred at Sept. 30.

At October 31, the Debtors declared total assets of $361.46
million, total liabilities of $327.51 million, and a total
shareholders' equity of $33.94 million.

The Debtors started the month with $6.60 million cash.  They had
total cash receipts of $12.35 million and total cash disbursements
of $17.72 million.  The Debtors spent $302,012 in professional
fees, among other disbursements.  At October 31, the Debtors had
$1.23 million cash.

A copy of the monthly operating report is available at:

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

                      About Mineral Park

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

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

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

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

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

The U.S. Trustee for Region 3 appointed three creditors of Mineral
Park, Inc. and its affiliates to serve on the official committee
of unsecured creditors.  The Committee selected Stinson Leonard
Street LLP and Hiller & Arban LLC as its counsel.

Mineral Park reported $286,362,131 in total assets and
$266,035,508 in total liabilities.


NATROL INC: Had $122.69 Million in Total Assets at Oct. 31
----------------------------------------------------------
Natrol, Inc., et al., on Dec. 1, 2014, filed, a monthly operating
report for October 2014.

The Debtors recorded a combined net loss of $799,831 in October on
$10.51 million of net sales.  Operating income totaled $1.16
million.

At October 31, the Debtors had total assets of $122.69 million,
total liabilities of $92.02 million, and a total shareholders'
equity of -$30.67 million.

The Debtors started October with $4.96 million cash.  They posted
$17.98 million in total receipts and $9.29 million in total
disbursements.  The disbursements include Bankruptcy Related
Professional Fees of $1.57 million.  At Oct. 31, the Debtors had a
closing book balance of $3.87 million.  After taking into account
outstanding checks of $961,530, the Debtors had an ending cash
balance (bank) of $4.84 million.

A copy of the monthly operating report is available at:

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

                     About Natrol, Inc.

Headquartered in Chatsworth, Calif., Natrol, Inc. --
http://www.natrol.com-- is a wholly owned subsidiary of Plethico
Pharmaceuticals Limited.  Plethico Pharmaceuticals Limited (BSE:
532739. BO: PLETHICO) engages in the manufacturing, marketing and
distribution of pharmaceutical and allied healthcare products
around the world.  Natrol products are made in the U.S.
Established in 1980, Natrol, Inc. has been a global leader in the
nutrition industry, and a trusted manufacturer and marketer of a
superior quality of herbs and botanicals, multivitamins, specialty
and sports nutrition supplements made to support health and
wellness throughout all ages and stages of life.  Natrol products
are available in health food stores, drug and grocery stores, and
mass-market retailers, and through Natrol.com and other online
retailers.  Natrol distributes products nationally through more
than 54,000 retailers as well as internationally in over 40 other
countries through distribution partners.

Natrol, Inc., and its six affiliates sought bankruptcy protection
on June 11, 2014 (Case No. 14-11446, Bankr. D. Del.).  The case is
assigned to Judge Brendan Linehan Shannon.  The Debtors are
represented by Robert A. Klyman, Esq., and Samuel A. Newman, Esq.,
at GIBSON, DUNN & CRUTCHER LLP, in Los Angeles, California; and
Michael R. Nestor, Esq., Maris J. Kandestin, Esq., and Ian J.
Bambrick, Esq., at YOUNG CONAWAY STARGATT & TAYLOR, LLP, in
Wilmington, Delaware.  The Debtors' Claims and Noticing Agent is
Epiq Systems Inc.

The Debtors requested that the Court approve the employment of (i)
Jeffrey C. Perea of the firm Conway MacKenzie Management Services,
LLC as chief financial officer and for CMS to provide temporary
employees to assist Mr. Perea in carrying out his duties; (ii)
Stephen P. Milner of the firm Squar, Milner, Peterson, Miranda &
Williamson LLP as chief restructuring officer and for CMS to
provide temporary employees to assist Mr. Milner in carrying out
his duties; (iv) BDO USA, LLP as auditor; (v) TaxGroup Partners as
tax services provider.

The U.S. Trustee for Region 3 on June 19 appointed five creditors
of Natrol, Inc. to serve on the official committee of unsecured
creditors.  The Committee tapped to retain Otterbourg P.C. as lead
counsel; (ii) Pepper Hamilton LLP as Delaware counsel; and (iii)
CMAG as financial advisors.

The Debtors reported total assets of $83,932,462 and total
liabilities of $87,174,387.


NAUTILUS HOLDINGS: Lists $11.99MM in Disbursements in October
-------------------------------------------------------------
Nautilus Holdings Limited, et al., on Dec. 1, 2014, field a
monthly operating report for the month of October 2014.

Nautilus Holdings reported a net loss of $164,000 in October on
total revenues of $9,000, a slight increase from the $115,000 net
loss listed for the previous month.

At October 31, Nautilus Holdings declared total assets of $95.76
million, total liabilities of $889,000, and a total shareholders'
equity of -$94.87 million.

The Debtors listed total cash receipts of $7.27 million and total
cash disbursements of $11.99 million for the period.

A copy of the monthly operating report is available at:

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

                  About Nautilus Holdings

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

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

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

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


NOBLE LOGISTICS: Posts $15.26MM in Total Assets in November
-----------------------------------------------------------
Noble Logistics, Inc., and its affiliates, on Dec. 19, 2014,
filed, their monthly operating report for the month of November
2014.

The Debtors posted total assets of $15.26 million, total
liabilities of $1.91 million, and a total shareholders' equity of
$13.34 million.

The Debtors' cash balance remained steady at $999,034 at Nov. 30.

copy of the monthly operating report is available at:

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

                 About Noble Logistics, Inc.

Noble Logistics, Inc. filed a Chapter 11 petition (Bankr. D. Del.
Case No. 14-10442) on Feb. 28, 2014 in Delaware.  About eight
affiliates of Noble Logistics also filed separate bankruptcy cases
on Feb. 28.  Gregg M. Galardi, Esq., and Emily A. Battersby, Esq.
at DLA PIPER LLP, serve as counsel to the Debtor.  The Debtor
estimated $10 million to $50 million in both assets and
liabilities.

On March 24, 2014, Roberta A. DeAngelis, U.S. Trustee Region 3,
notified the Bankruptcy Court that she has been unable to appoint
a creditors committee in the Debtors' Chapter 11 cases due to
insufficient response to the Trustee's communication/contact for
service on the committee.


NORTEL NETWORKS: Cash Balance Down to $643.6 Million at Nov. 30
---------------------------------------------------------------
Nortel Networks Inc., et. al., on Dec. 19, 2014, filed their
monthly operating report for November 2014.

At November 30, NNI declared total assets of $759.40 million,
total liabilities of $5.30 billion, and a total shareholders'
deficit of $4.54 billion.

NNI had $653.90 million cash at Nov. 1.  It listed total cash
receipts of $1.20 million and total cash disbursements of $11.50
million.  The disbursements include professional fees of $9.20
million.  At month end, the Debtor had $643.60 million cash.

A copy of the monthly operating report is available at:

    http://bankrupt.com/misc/NORTELNETWORKSnov2014mor.pdf

                    About Nortel Networks

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

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

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

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

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

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

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

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

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

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

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

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

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

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


OPTIM ENERGY: Net Loss Increases to $6.50 Million in October
------------------------------------------------------------
Optim Energy, LLC, and its affiliates, on Dec. 15, 2014, filed a
monthly operating report for the month of October 2014.

The Debtors posted a consolidated net loss of $6.50 million on
total operating revenues of $22.40 million for October, an
increase from the $3.70 million net loss recorded in September.

At October 31, the Debtors declared total assets of $961.64
million, total liabilities of $759.01 million, and a total
shareholders' equity of $202.63 million.

Optim Energy LLC reported $50.04 million in total receipts and $3
million in total disbursements for the month.

A copy of the monthly operating report is available at:

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

                      About Optim Energy

Optim Energy, LLC, and its affiliates are power plant owners
principally engaged in the production of energy in Texas's
deregulated energy market.  Optim owns and operates three power
plants in eastern Texas: the Twin Oaks plant in Robertson County,
Texas, the Altura Cogen plant in Harris County, Texas and the
Cedar Bayou plant in Chambers County, Texas.  The Altura and Cedar
Bayou plants are fueled by natural gas, and the third is coal-
fired.

Optim Energy and its affiliates sought Chapter 11 protection from
creditors (Bankr. D. Del. Lead Case No. 14-10262) on Feb. 12,
2014.

The Debtors have tapped Bracewell & Giuliani LLP and Morris,
Nichols, Arsht & Tunnell LLP as attorneys; Protiviti Inc. as
restructuring advisors; and Prime Clerk LLC as claims agent.

Optim Energy, LLC scheduled $6,948,418 in assets and $716,561,450
in liabilities.  Optim Energy Cedar Bayou 4, LLC, disclosed
$183,694,097 in assets and $717,646,180 in liabilities as of the
Chapter 11 filing.  The Debtors have $713 million of outstanding
principal indebtedness.

On Feb. 27, 2014, Roberta A. DeAngelis, U.S. Trustee for Region 3,
notified the Bankruptcy Court that she was unable to appoint an
official committee of unsecured creditors in the Debtors' cases.
The U.S. Trustee explained that there were insufficient responses
to her communication/contact for service on the committee.


PSL-NORTH AMERICA: Net Loss Improves to $84,773 at Sept. 30
-----------------------------------------------------------
PSL-North America LLC, on Dec. 9, 2014, filed a monthly operating
report for September 2014.

The Debtor posted a net loss of $84,773 in September on net
revenues of $12,775, a big improvement from the $3.27 million net
loss suffered in August.

At September 30, the Debtors declared total assets of $3.47
million, total liabilities of $17.81 million, and a total
shareholders' equity of -$14.34 million.

The Debtor had a cash balance of $882,635 at the beginning of the
month.  It reported $207,786 in total receipts and $292,560 in
total disbursements.  At Sept. 30, the Debtor had a cash balance
of $797,861.  Deducting prepetition cash of $401,563, the Debtor
had an available cash of $396,297 at the end of the month.

A copy of the monthly operating report is available at:

     http://bankrupt.com/misc/PSLNORTHAMERICAsept2014mor.pdf

                    About PSL-North America

Founded in 2006, PSL-North America LLC is a manufacturer and
coater of large diameter steel pipes.  The company has a state-of-
the-art facility located in Bay St. Louis, Mississippi, with the
land leased for 99 years.  The company is an American-based
partially owned subsidiary of India's largest producer and
manufacturer of steel piping, PSL Limited.

On June 16, 2014, PSL-North America LLC and PSL USA Inc., filed
voluntary petitions in Delaware (Lead Case No. 14-11477) seeking
relief under chapter 11 of the United States Bankruptcy Code.  The
Debtors' cases have been assigned to Judge Peter J. Walsh.

The Debtors seek to have their cases jointly administered
for procedural purposes.

PSL-North America LL disclosed $93,343,085 in assets and
$204,025,409 in liabilities as of the Chapter 11 filing.  As of
the Petition Date, the company had total outstanding debt
obligations of $130 million, according to a court filing.

Proposed counsel for the Debtor are John H. Knight, Esq., Paul N.
Heath, Esq., Tyler D. Semmelman, Esq., Amanda R. Steele, Esq. and
William A. Romanowicz, Esq. at Richards, Layton & Finger, P.A.
of Wilmington, Delaware.   Epiq Bankruptcy Solutions serves as
claims agent.


PSL-NORTH AMERICA: Ends October with $1.09 Million Cash
-------------------------------------------------------
PSL-North America LLC, on Dec. 9, 2014, filed its monthly
operating report for the month of October 2014.

The Debtor incurred a net loss of $694,929 with net revenues of
$769,859.

The Debtors declared total assets of $3.47 million, total
liabilities of $17.81 million, and a total shareholders' equity of
-$14.34 million.

The Debtor had $797,861 cash at the beginning of the month.  It
recorded total receipts of $930,003 and total disbursements of
$235,074.  Among the disbursements were professional fees of
$23,935.  At month end, the Debtor had $1.49 million cash.  After
deducting prepetition cash of $401,563, the Debtor ended the month
with an available cash of $1.09 million.

A copy of the monthly operating report is available at:

      http://bankrupt.com/misc/PSLNORTHAMERICAoct2014mor.pdf

                      About PSL-North America

Founded in 2006, PSL-North America LLC is a manufacturer and
coater of large diameter steel pipes.  The company has a state-of-
the-art facility located in Bay St. Louis, Mississippi, with the
land leased for 99 years.  The company is an American-based
partially owned subsidiary of India's largest producer and
manufacturer of steel piping, PSL Limited.

On June 16, 2014, PSL-North America LLC and PSL USA Inc., filed
voluntary petitions in Delaware (Lead Case No. 14-11477) seeking
relief under chapter 11 of the United States Bankruptcy Code.  The
Debtors' cases have been assigned to Judge Peter J. Walsh.

The Debtors seek to have their cases jointly administered
for procedural purposes.

PSL-North America LL disclosed $93,343,085 in assets and
$204,025,409 in liabilities as of the Chapter 11 filing.  As of
the Petition Date, the company had total outstanding debt
obligations of $130 million, according to a court filing.

Proposed counsel for the Debtor are John H. Knight, Esq., Paul N.
Heath, Esq., Tyler D. Semmelman, Esq., Amanda R. Steele, Esq. and
William A. Romanowicz, Esq. at Richards, Layton & Finger, P.A.
of Wilmington, Delaware.   Epiq Bankruptcy Solutions serves as
claims agent.


RAPID-AMERICAN CORP: Ends November with $4.23 Million Cash
----------------------------------------------------------
Rapid-American Corporation, on Dec. 8, 2014, filed a monthly
operating report for November 2014.

The Debtor had a total income of $109 for the month.

The Debtor had $4.28 million cash at the beginning of the month.
It listed total expenses of $50,968.  Among these expenses were
professional fees of $20,050.  At the end of the month, the Debtor
had $4.23 million cash.

A copy of the monthly operating report is available at:

      http://bankrupt.com/misc/RAPIDAMERICANdec2014mor.pdf

                   About Rapid-American Corp.

Rapid-American Corp. filed for Chapter 11 bankruptcy protection in
Manhattan (Bankr. S.D.N.Y. Case No. 13-10687) on March 8, 2013, to
deal with debt related to asbestos personal-injury claims.

New York-based Rapid-American was formerly a holding company with
subsidiaries primarily engaged in retail sales and consumer
products and was never engaged in an asbestos business of any
kind.  Through a series of merger transactions going back more
than 45 years, Rapid has nevertheless incurred successor liability
for personal injury claims arising from plaintiffs' exposure to
asbestos-containing products sold by The Philip Carey
Manufacturing Company -- Old Carey -- as that entity existed prior
to June 1, 1967.

Attorneys at Reed Smith LLP serve as counsel to the Debtor.

The Debtor disclosed assets in excess of $4,446,261 and unknown
liabilities.

The Official Committee of Unsecured Creditors retained Caplin &
Drysdale, Chartered, as counsel.  Gilbert LLP serves as special
insurance counsel.

Young Conaway Stargatt & Taylor, LLP, represents Lawrence
Fitzpatrick, the Future Claimants' Representative, as counsel.


REICHHOLD HOLDINGS: Suffers $5.31 Million Net Loss at Oct. 31
-------------------------------------------------------------
Reichhold Holdings U.S. Inc., et al, filed, on Dec. 3, 2014, their
monthly operating report for the period Sept. 30 through Oct. 31,
2014.

The Debtors suffered a net loss of $5.31 million on an operating
income of -$1.51 million for the period.

As of Oct. 31, the Debtors had total assets of $274.13 million,
total liabilities of $423.25 million, and a total shareholders'
equity of -$149.13 million.

The Debtors had a cash balance of $19.56 million at Sept. 30.
They listed total receipts of $131.54 million and total
disbursements of $121.79 million.  About $236,507 was spent on
professional fees.  At Oct. 31, the Debtors had a cash balance of
$29.31 million.

A copy of the monthly operating report is available at:

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

                         About Reichhold

Founded in 1927, Reichhold, with its world headquarters and
technology center in Durham, North Carolina, USA, is one of the
world's largest manufacturer of unsaturated polyester resins and a
leading supplier of coating resins for the industrial,
transportation, building and construction, marine, consumer and
graphic arts markets.  Reichhold -- http://www.Reichhold.com/--
has manufacturing operations throughout North America, Latin
America, the Middle East, Europe and Asia.

As of June 30, 2014, the Reichhold companies had consolidated
assets of $538 million and liabilities of $631 million.  In 2013,
the companies generated $1.08 billion in net revenue, and as of
the year-to-date August 2014, $750 million in net revenues.

Reichhold Holdings US, Inc., Reichhold, Inc., and two U.S.
affiliates sought Chapter 11 protection (Bankr. D. Del. Lead Case
No. 14-12237) on Sept. 30, 2014.

The Reichhold Companies are pursuing a sale transaction that has
two elements:

   (i) a consensual foreclosure by the holders of senior secured
notes on their security interests in the common and preferred
stock in Reichhold Holdings Luxembourg, S.a.r.l. ("RHL"), the
ultimate holding company of all of the non-debtor affiliates that
operate outside the U.S., and

  (ii) a purchase of certain assets of the Debtors by Reichhold
Holdings International B.V. through a credit bid pursuant to
Section 363 of the Bankruptcy Code.

Cole, Schotz, Meisel, Forman & Leonard, P.A. (legal advisor) and
CDG Group LLC (financial advisor) are representing Reichhold, Inc.
Latham & Watkins LLP (legal advisor) and Moelis & Company
(investment banker) are serving Reichhold Industries, Inc.

Logan & Company is the company's claims and noticing agent.

The cases are assigned to Judge Mary F. Walrath.

The U.S. Trustee for Region 3 appointed seven creditors of
Reichhold Holdings US, Inc. to serve on the official committee of
unsecured creditors.  The Creditors' Committee retains Hahn &
Hessen LLP as lead counsel, Blank Rome LLP as co-counsel, and
Capstone Advisory Group, LLC and Capstone Valuation Services, LLC,
as financial advisor.

An Ad Hoc Committee of Asbestos Claimants also appears in the
case.  The Ad Hoc Committee consists of three plaintiff law firms,
Cooney & Conway, Gori Julian & Associates, P.C., and Simmons Hanly
Conroy LLC, each in their capacity as tort counsel for clients of
their firms who have asbestos-related personal injury or wrongful
death claims against the Debtors.  The Committee is represented by
Mark T. Hurford, Esq., at Campbell & Levine, LLC; and Caplin &
Drysdale, Chartered's James P. Wehner, Esq. and Jeffrey A.
Liesemer, Esq.


RG STEEL: Suffers $2.94 Million Net Loss in November
----------------------------------------------------
WP Steel Ventures, LLC, et al., filed, on Dec. 23, 2014, a monthly
operating report for November 2014.

The Debtors suffered a net loss of $2.94 million on zero sales for
the month, a slight decrease from the $3 million net loss incurred
for the previous month.

At November 30, the Debtors declared total assets of $1.53
billion, total liabilities of $1.87 billion, and a total
shareholders' equity of -$344.41 million.

The Debtors reported total cash receipts of $255,000 and total
cash disbursements of $2.35 million.

A copy of the monthly operating report is available at:

        http://bankrupt.com/misc/RGSTEELnov2014mor.pdf

                        About RG Steel

RG Steel LLC -- http://www.rg-steel.com/-- is the United States'
fourth-largest flat-rolled steel producer with annual steelmaking
capacity of 7.5 million tons.  It was formed in March 2011
following the purchase of three steel facilities located in
Sparrows Point, Maryland; Wheeling, West Virginia and Warren,
Ohio, from entities related to Severstal US Holdings LLC.  RG
Steel also owns finishing facilities in Yorkville and Martins
Ferry, Ohio.  It also owned Wheeling Corrugating Company and has a
50% ownership in Mountain State Carbon and Ohio Coatings Company.

RG Steel along with affiliates, including WP Steel Venture LLC,
sought bankruptcy protection (Bankr. D. Del. Lead Case No. 12-
11661) on May 31, 2012.  Bankruptcy was precipitated by liquidity
shortfall and a dispute with Mountain State Carbon, LLC, and a
Severstal affiliate, that restricted the shipment of coke used in
the steel production process.

The Debtors estimated assets and debts in excess of $1 billion.
As of the bankruptcy filing, the Debtors owe (i) $440 million,
including $16.9 million in outstanding letters of credit, to
senior lenders led by Wells Fargo Capital Finance, LLC, as
administrative agent, (ii) $218.7 million to junior lenders, led
by Cerberus Business Finance, LLC, as agent, (iii) $130.5 million
on account of a subordinated promissory note issued by majority
owner The Renco Group, Inc., and (iv) $100 million on a secured
promissory note issued by Severstal.

Judge Kevin J. Carey presides over the case.

The Debtors are represented in the case by Robert J. Dehney, Esq.,
and Erin R. Fay, Esq., at Morris, Nichols, Arsht & Tunnell LLP,
and Matthew A. Feldman, Esq., Shaunna D. Jones, Esq., Weston T.
Eguchi, Esq., at Willkie Farr & Gallagher LLP, represent the
Debtors.  Conway MacKenzie, Inc., serves as the Debtors' financial
advisor and The Seaport Group serves as lead investment banker.
Donald MacKenzie of Conway MacKenzie, Inc., as CRO.  Kurtzman
Carson Consultants LLC is the claims and notice agent.

Wells Fargo Capital Finance LLC, as Administrative Agent, is
represented by Jonathan N. Helfat, Esq., and Daniel F. Fiorillo,
Esq., at Otterbourg, Steindler, Houston & Rosen, P.C.; and Laura
Davis Jones, Esq., and Timothy P. Cairns, Esq., at Pachuiski Stang
Ziehi & Jones LLP.

Renco Group is represented by lawyers at Cadwalader, Wickersham &
Taft LLP.

Kramer Levin Naftalis & Frankel LLP represents the Official
Committee of Unsecured Creditors.  Huron Consulting Services LLC
serves as the Committee's financial advisor.

The Debtor has sold off the principal plants.  The sale of
the Wheeling Corrugating division to Nucor Corp. brought in
$7 million.  That plant in Sparrows Point, Maryland, fetched the
highest price, $72.5 million.  CJ Betters Enterprises Inc. paid
$16 million for the Ohio plant.  RG Steel Sparrows Point LLC has
received the green light to sell some of its assets to Siemens
Industry, Inc., which include equipment and related spare parts,
for $400,000.


S.B. RESTAURANT: Incurs $30,789 Net Loss in October
---------------------------------------------------
S.B. Restaurant Co., et al., on Nov. 21, 2014, filed a monthly
operating report for October 2014.

The Debtors incurred a net loss of $30,789 in October on zero
sales for October.

At October 31, the Debtors declared total assets of $13.36
million, total liabilities of $57.67 million, and a total
shareholders' equity of -$44.31 million.

A copy of the monthly operating report is available at:

      http://bankrupt.com/misc/S.B.RestaurantmorOctober.pdf

                  About S.B. Restaurant Co.

S.B. Restaurant Co. dba Elephant Bar Global Grill/Wok Kitchen, now
a chain of 29 restaurants in seven states, filed a petition for
Chapter 11 protection (Bankr. C.D. Cal. Case No. 14-13778) on June
17, 2014, in Santa Ana, California.  The case is assigned to Judge
Erithe A. Smith.

The Debtors' counsel is Jeffrey N. Pomerantz, Esq., and John W.
Lucas, Esq., at Pachulski Stang Ziehl & Jones LLP, in Los Angeles,
California.  The Debtors' chief restructuring officers are from
Deloitte Transactions & Business Analytics LLP, while their
investment banker is Mastodon Ventures, Inc.  The Debtors'
noticing claims and balloting agent is Rust Consulting Omni
Bankruptcy.

An official committee of unsecured creditors was appointed in the
case of S.B. Restaurant Co. Debtors' cases.  The panel comprises
of (1) General Growth Properties Inc., c/o Julie Minnick Bowden of
Chicago, IL; (2) The Macerich Company, c/o Bill Palmer of
Pittsford, NY; and (3) Global Media Group c/o Mark Torres of
Rancho Santa Margarita, CA.  The Committee retained Cooley LP as
its counsel.


SEARS METHODIST: Ends October with $106.9 Million in Liabilities
----------------------------------------------------------------
Sears Methodist Retirement System, Inc., on Dec. 15, 2014, filed
its monthly operating report for October 2014.

The Debtor listed a net loss of $352,167 on net revenues of
$313,872 for October.

At October 31, the Debtor posted total assets of $37.27 million,
total liabilities of $106.90 million, and a total shareholders'
equity of -$69.63 million.

The Debtor had a cash balance of -$920,034 at Oct. 1.  It reported
total receipts of $634,031 and total disbursements of $1.70
million.  Disbursements include professional fees of $600,214.  At
month end, the Debtor had a cash balance of -$1.98 million.

A copy of the monthly operating report is available at:

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

                     About Sears Methodist

As a leading Texas senior living icon established on Christian
principles, Sears Methodist Retirement System Inc. provides
secure, rewarding, and luxurious residency to seniors.  The system
includes: (i) eight senior living communities located in Abilene,
Amarillo, Lubbock, Odessa and Tyler, Texas; (ii) three veterans
homes located in El Paso, McAllen and Big Spring, Texas, managed
by Senior Dimensions, Inc., pursuant to contracts between SDI and
the Veterans Land Board of Texas; and (iii) Texas Senior
Management, Inc. ("TSM"), Senior Living Assurance, Inc. ("SLA")
and Southwest Assurance Company, Ltd. ("SWAC"), which provide, as
applicable, management and insurance services to the System.
Sears Methodist Senior Housing, LLC, is the general partner of,
and controls .01% of the interests in, Canyons Senior Living, L.P.
("CSL").

Sears Methodist and its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. N.D. Tex. Lead Case No. 14-
32821) on June 10, 2014.  The cases are assigned to Judge Stacey
G. Jernigan.

The Debtors' counsel is Vincent P. Slusher, Esq., and Andrew
Zollinger, Esq., at DLA Piper LLP (US), in Dallas, Texas; and
Thomas R. Califano, Esq., Gabriella L. Zborovsky, Esq., and Jacob
S. Frumkin, Esq., at DLA Piper LLP (US), in New York.  The
Debtors' financial advisor is Alvarez & Marsal Healthcare Industry
Group, LLC, while the Debtors' investment banker is Cain Brothers
& Company, LLC.  The Debtors' notice, claims and solicitation
agent is GCG Inc.

The Debtors have sought and obtained an order authorizing joint
administration of their Chapter 11 cases.

The U.S. Trustee has appointed five members to the Official
Committee of Unsecured Creditors.  The Committee is represented by
Clifton R. Jessup, Jr., Esq., and Bryan L. Elwood, Esq., at
Greenberg Traurig, LLP, in Dallas, Texas.


SIMPLEXITY LLC: Cash Balance Increases to $11.32MM at Aug. 31
-------------------------------------------------------------
Simplexity, LLC, et al., filed, on Dec. 19, 2014, a monthly
operating report for August 2014.

Simplexity LLC recorded a net loss of $899 for August.

At August 31, Simplexity LLC declared $22.94 million in total
assets, $102.19 million in total liabilities, and -$79.19 million
in total shareholders' equity.

Simplexity LLC had a cash balance of $11.22 million.  It reported
total receipts of $105,240 and total disbursements of $898.  At
Aug. 31, the Debtor had a cash balance of $11.32 million cash.

A copy of the monthly operating report is available at:

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

                       About Simplexity

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

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

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


SIMPLEXITY LLC: Lists $102.19MM in Total Liabilities at Sept. 30
----------------------------------------------------------------
Simplexity, LLC, et al., on Dec. 23, 2014, filed their monthly
operating report for the month of September 2014.

Simplexity LLC's statement of operations showed a net loss of $864
for September.

At the end of September, Simplexity LLC listed total assets of
$22.94 million, total liabilities of $102.19 million, and a total
shareholders' equity of -$79.19 million.

Simplexity LLC had $11.32 million cash at the beginning of the
month.  It posted total receipts of $236 and total disbursements
of $863.  At month end, the Debtor had $11.32 million cash.

A copy of the monthly operating report is available at:

    http://bankrupt.com/misc/SIMPLEXITYLLCsept2014mor.pdf

                       About Simplexity

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

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

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


SOURCE HOME: Suffers $17.72 Million Net Loss at Nov. 1
------------------------------------------------------
Source Home Entertainment, LLC, et al., filed, on Dec. 1, 2014,
their monthly operating report for the period Oct. 5 through
Nov. 1, 2014.

Source Interlink Distribution LLC suffered a net loss of $17.72
million in October on total net revenues of $88,000.

At November 1, Source Interlink Distribution LLC had $106.12
million in total assets, $181.66 million in total liabilities, and
-$75.58 million in total shareholders' equity.

Source Interlink Distribution LLC recorded total receipts of
$980,442 and total disbursements of $2 million for the current
reporting period.

A copy of the monthly operating report is available at:

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

                About Source Home Entertainment
                     and Source Interlink

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

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

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

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

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


SPECIALTY HOSPITAL: Listed $42.27 Million Liabilities at Nov. 30
----------------------------------------------------------------
Specialty Hospital of Washington LLC filed, on Dec. 22, 2014, its
monthly operating report for November 2014.

The Debtor recorded a net loss of $599,201 on net operating
revenues of $1.71 million for the month.

At the end of November, the Debtor posted total assets of $17.63
million, total liabilities of $42.27 million, and a total
shareholders' equity of -$31.64 million.

The Debtor had $512,218 cash at the beginning of the month.  It
listed total cash receipts of $4.27 million and total cash
disbursements of $4.86 million.  At the end of the month, the
Debtor had -$75,978 cash.

A copy of the monthly operating report is available at:

    http://bankrupt.com/misc/SPECIALTYHOSPITALnov2014mor.pdf

                    About Specialty Hospital

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

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

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

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

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

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

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

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


SPECIALTY PRODUCTS: Suffers $4.51 Million Net Loss at Nov. 30
-------------------------------------------------------------
Specialty Products Holding Corp., on Dec. 23, 2014, filed its
monthly operating report for the month of November 2014.

The Debtor suffered a net loss of $4.51 million on zero revenue
for the month.

At November end, the Debtor had total assets of $410.08 million,
total liabilities of $230.89 million, and a total shareholders'
equity of $179.19 million.

The Debtor started November with $32.03 million cash.  It listed
total receipts of $38.12 million and total disbursements of $42.08
million.  Among the disbursements were professional fees &
expenses of $867,816.  At the end of the month, the Debor had
$28.06 million cash.

A copy of the monthly operating report is available at:

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

                    About Specialty Products

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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


U.S. COAL: Suffers $1.54 Million Net Loss in October
----------------------------------------------------
Licking River Mining, LLC, et al., filed, on Dec. 10, 2014, their
monthly operating report for the month of October 2014.

The Debtors suffered a net loss of $1.54 million for the current
reporting period.

At October 31, the Debtors declared total assets of $103.92
million, total liabilities of $53.58 million, and a total
shareholders' equity of $50.33 million.

The Debtors recorded total transfers of $457,102 and total
disbursements of $3.45 million.

A copy of the monthly operating report is available at:

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

              About U.S. Coal and Licking River

On May 22, 2014, an involuntary Chapter 11 petition was filed
against Licking River Mining, LLC, before the United States
Bankruptcy Court for the Eastern District of Kentucky.  On May 23,
2014, an involuntary Chapter 11 petition was filed against Licking
River Resources, Inc. and Fox Knob Coal., Inc.  On June 3, 2014,
an involuntary Chapter 11 petition was filed against S.M. & J.,
Inc. On June 4, 2014, an involuntary Chapter 11 petition was filed
against J.A.D. Coal Company, Inc.  On June 12, 2014, the Court
entered an order for relief in each of the bankruptcy cases.

On June 10, 2014, an involuntary Chapter 11 petition was filed
against U.S. Coal Corporation.  On June 27, 2014, the Court
entered an order for relief in U.S. Coal's bankruptcy case.

On Nov. 4, 2014, Harlan County Mining, LLC, Oak Hill Coal, Inc.,
Sandlick Coal Company, LLC, and U.S. Coal Marketing, LLC, filed
petitions in the United States Bankruptcy Court for the Eastern
District of Kentucky seeking relief under chapter 11 of the United
States Bankruptcy Code.  The Debtors' cases have been assigned to
Chief Judge Tracey N. Wise.  The Debtors are seeking to have their
cases jointly administered for procedural purposes, meaning that
upon entry of such an order all pleadings will be maintained on
the case docket for Licking River Mining, LLC, Case No. 14-10201.

U.S. Coal produces and sells thermal coal purchased primarily by
utilities and trading companies and specialty coal purchased by
various industrial customers and trading companies (known as
"stoker" coal).   U.S. Coal operates through two divisions: (1)
the Licking River Division that was formed through the acquisition
of LR Mining, LRR, and S.M. & J., and Oak Hill Coal, Inc. in
January 2007 for $33 million., and (2) the J.A.D. Division that
was formed through the acquisition of JAD and Fox Knob, and
Sandlick Coal Company, LLC and Harlan County Mining, LLC in April
2008 for $41 million.  Both the LRR Division and the JAD Division
are located in the Central Appalachia region of eastern Kentucky.
The LRR Division has approximately 26.3 million tons of surface
reserves under lease.  The JAD Division has 24.4 million tons of
surface reserves, both leased and owned real property.  At
present, U.S. Coal has three surface mines in operation between
the LRR Division and JAD Division.

The Official Committee of Unsecured Creditors has tapped Barber
Law PLLC and Foley & Lardner as attorneys.


                             *********

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 the nation's bankruptcy courts.  The
list includes links to freely downloadable of these small-dollar
petitions in Acrobat PDF documents.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

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

                           *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors' Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
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