TCR_Public/151013.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, October 13, 2015, Vol. 19, No. 286

                            Headlines

33 PECK SLIP: Insider Deals Hit as Gemini Hotels Inch Toward Sale
A123 SYSTEMS: Investor Wants 3rd Crack at Suit Over Fisker Demise
ABACO ENERGY: S&P Lowers CCR to 'CCC+', Outlook Negative
ABB/CON-CISE OPTICAL: S&P Affirms 'B' CCR; Outlook Negative
ALLIED NEVADA: Court Confirms Chapter 11 Plan

ALLIED NEVADA: Time to Decide on Leases Extended to Dec. 5, 2015
ALLIED NEVADA: Tuttle Seeks Appointment of Examiner for 2nd Time
ALPHA NATURAL: S&P Assigns 'B+' Rating on $300MM DIP Term Loan
AMERICAN AIRLINES: Pilots Ask 2nd Cir. to Undo CBA Approval
AMERICAN APPAREL: Fears Ousted CEO Would Disrupt Restructuring

AMERICAN APPAREL: Gets Time to Sort Out Litigation in Chapter 11
ARCH COAL: Could Be Next to Seek Chapter 11 Protection, Experts Say
ATLANTIC & PACIFIC: A&P Defends Proposed $40M Wakefern Sale
BOOMERANG SYSTEMS: Cancels Registration of Common Stock
BOOMERANG SYSTEMS: Hires Former FDC Vitamins Exec as CFO

BOOMERANG SYSTEMS: Stevens & Lee Files Rule 2019 Statement
BUILDTREND CONSTRUCTION: Files for Chapter 7 Liquidation
CAESARS ENTERTAINMENT: CEOC Wants Exclusivity Extended to March 15
CANNABIS SCIENCE: June 30 Balance Sheet Upside Down by $2.8MM
CENTRAL GARDEN: S&P Raises Corp. Credit Rating to BB-

CLEARWATER SEAFOOD: Moody's Affirms B2 CFR, Outlook Stable
COLT DEFENSE: Files Reorganization Plan with $50M Exit Financing
CONCIERGE TECHNOLOGIES: Has Going Concern Doubt, Kabani & Co. Says
CONNEAUT LAKE: Bankruptcy Plan From Creditors Expected This Week
COYNE INTERNATIONAL: Womble Carlyle Okayed as Panel's Counsel

CURTIS JACKSON: Slams Garvey Schubert with $75M Malpractice Suit
CYTODYN INC: Aug. 31 Balance Sheet Upside Down by $6.7 Million
D CARS CORP: Case Summary & Largest Unsecured Creditors
DARA PARVIN: Bankruptcy Case to Proceed Under Chapter 11
DUNE ENERGY: Bankr. Judge Issues Plan Confirmation Order

DUNE ENERGY: Ch.11 Liquidation Plan Declared Effective
DUNE ENERGY: James Watt Steps Down as CEO, Plan Trustee Takes Over
DUNE ENERGY: Oct. 30 Deadline to File Admin. Claims
ECONOMY CAR: Files for Chapter 11; 341(a) Meeting on Oct. 26
ELO TOUCH: Moody's Changes PDR to Caa1-PD/LD on Debt Forgiveness

ERIE HOCKEY CLUB: Court Dismisses Chapter 11 Bankruptcy Case
ESSAR STEEL: S&P Lowers CCR to 'CCC-', Outlook Negative
EXCO RESOURCES: S&P Affirms 'B-' CCR & Revises Outlook to Neg.
FEDERATION EMPLOYMENT: Court Approves Kalmon Dolgin as Broker
FPMC SAN ANTONIO: Section 341 Meeting Set for Nov. 2

FRAC SPECIALISTS: Panel Hires Judith Ross as Conflicts Counsel
GEO V HAMILTON INC: Proposes to Pay Critical Vendor Claims
GEO V HAMILTON INC: To List Counsel Addresses in Creditor Matrix
GEO V HAMILTON INC: Wants 30-Day Extension to File Schedules
GEORGE EDWARD KENNEDY: Bid to Dismiss Deutsche Bank Suit Denied

GLOBAL TELLINK: S&P Puts 'B' CCR on CreditWatch Negative
HAGGEN HOLDINGS: Bid Deadline Is Oct. 26; Hearing on Oct. 15
HARPOLE CONSTRUCTION: Files for Chapter 11 Bankruptcy Protection
HEC FEEDYARD: List of 20 Largest Unsecured Creditors
HEC FEEDYARD: Section 341 Meeting Scheduled for Nov. 19

HERCULES OFFSHORE: Plan Confirmation Waives Schedules Filing
HOST HOTELS: S&P Affirms BB+ Corporate Credit Rating
HOVENSA LLC: Hires Alvarez & Marsal to Provide Thomas Hill as CRO
HOVENSA LLC: Hires Morrison & Foerster as Attorneys
HOVENSA LLC: Taps Lazard Freres as Investment Banker

ICON HEALTH: Moody's Lowers CFR to B3, Outlook Negative
IMRIS INC: Changes Corporate Names Following Sale
IMRIS INC: Court Approves Washington University Stipulation
IMRIS INC: Seeks Approval of Stipulation to Fund Ch. 11 Exit
INTEGRATED STRUCTURES: Files for Chapter 11 Bankruptcy Protection

JESUS GUERRERO: Texas Judge Affirms Ch.11 Dismissal with Prejudice
JOHN EDWARD HERTZ: Can't Reject Sale Contract, Court Says
JOSEPH S. EVANS: Must Pay $88,600 to Southern States, Court Says
MALIBU LIGHTING: Engages Aurora Mgmt. as Restructuring Advisor
MALIBU LIGHTING: Hires Piper Jaffray as Investment Banker

MALIBU LIGHTING: Seeks Approval of Pachulski as Counsel
MALIBU LIGHTING: Taps Hilco Streambank as IP Marketing Agent
MALIBU LIGHTING: Wants to Reject Warehouse Lease with 462 Thomas
MORGAN HILL PARTNERS: Owner's Plan Gives Ex-Wife 3 Options
PETTERS COMPANY: Ritchie Parties OK'd to Intervene in Receivership

PHOENIX SERVICES: S&P Raises Rating on 1st Lien Loan 'B+'
PLYMOUTH EDUCATIONAL: S&P Puts 2005 Bonds' B- Rating on Watch Neg.
POINT BLANK: Mandatory Mediation in "Brooks" Stayed
QUIRKY INC: Trustee Raises Privacy Objections to Sale Bid
RANGE RESOURCES: Moody's Affirms Ba1 CFR, Outlook Stable

RELATIVITY MEDIA: Gets Approval to Sell TV Biz for $125 Million
RELATIVITY MEDIA: Loeb & Loeb Files Rule 2019 Statement
RELATIVITY MEDIA: Milbank Files Rule 2019 Statement
RIVER CREE: S&P Affirms 'B+' Corp. Credit Rating, Outlook Stable
ROBERT MARC EDELMAN: Appeal From DHLP Judgment Tossed

ROXANNE GAIL PC: Case Summary & 20 Largest Unsecured Creditors
SAN BERNARDINO, CA: To Amend Disclosures, Says Plan Confirmable
SANDRIDGE ENERGY: S&P Lowers Corporate Credit Rating to 'SD'
SCHWAB INDUSTRIES: Huntington, HLP's Bids to Dismiss Granted
SECURUS HOLDINGS: S&P Puts 'B' CCR on CreditWatch Negative

SIGA TECHNOLOGIES: Asks Justices to Ax $195M PharmAthene Ruling
SIGNAL INTERNATIONAL: Plan Goes to Nov. 24 Confirmation Hearing
SMD CARROLLTON: Bankruptcy Court's Report & Recommendation Adopted
STANDARD REGISTER: Seeks to Retain Control of Ch. 11 Cases
SUNDIAL GROUP: S&P Assigns 'B-' CCR, Outlook Stable

SUNOPTA INC: Moody's Withdraws All Ratings Including B2 CFR
TLFO LLC: Wants to Dissolve So Owners Can Get Tax Benefits
TRANSPORTATION & HEAVY: Case Summary & 4 Top Unsecured Creditors
TRANSWEST RESORT: 9th Cir. Reverses Dismissal of Lender's Appeal
US BENTONITE: Winship Denied Fees, Expenses Due to Non-Disclosure

US SILICA: Moody's Affirms Ba3 CFR & Revises Outlook to Negative
US STEEL: Ontario Court Approves CCAA Transition Plan
VASO ACTIVE: $741K Judgment in Masiz Clawback Suit Affirmed
WACO TOWN SQUARE: Order Requiring NSJS to Dismiss Suit Reversed
WALTER ENERGY: AlixPartners Okayed as Restructuring Advisor

WALTER ENERGY: Court Approves Hiring of Paul Weiss as Attorneys
WALTER ENERGY: Court Approves KPMG as Auditors and Tax Advisors
WALTER ENERGY: May Hire Bradley Arant as Attorneys
WIRE COMPANY: Hires KCC as Claims and Noticing Agent
WIRE COMPANY: Seeks Joint Administration of Cases

WIRE COMPANY: To Be Acquired by NYW Acquisition for $8.1-Mil.
XINERGY LTD: Targeting December Confirmation of Plan
[^] Large Companies with Insolvent Balance Sheet

                            *********

33 PECK SLIP: Insider Deals Hit as Gemini Hotels Inch Toward Sale
-----------------------------------------------------------------
Natalie Rodriguez at Bankruptcy Law360 reported that a New York
bankruptcy court was asked on Oct. 7, 2015, to level the playing
field on alleged "insider" stalking horse bids for Manhattan hotel
properties in a Gemini Real Estate Advisors LLC portfolio, which
inched closer to an auction under Chapter 11 as parties hashed out
certain provisions.

U.S. Bankruptcy Judge James L. Garrity Jr. was asked by William T.
Obeid -- a Gemini equity partner feuding with the other two
partners -- and lender Cornerstone Real Estate Advisers LLC to push
for certain changes.

                      The Chapter 11 Plan

As reported in the Sept. 11, 2015 edition of the TCR, the Debtors
have prepared a joint plan, which provides for the sale of each of
the Debtors' real estate assets and the distribution of the sale
proceeds to the applicable Debtor's creditors and members.

All creditor classes will either receive payment in full on the
effective date of the Plan or will retain unaltered the legal,
equitable, and contractual rights to which such claim entitles the
holder of such claim, and all member classes will retain their
interests.

Because the Plan does not propose to impair any class of claims or
interests, the Debtors assert they are not required to solicit
acceptances in order to satisfy the confirmation requirements of
Section 1129 of the Bankruptcy Code.

                         About 33 Peck

Owners of four New York City hotel properties, namely 33 Peck Slip
Acquisition LLC, Gemini 37 West 24th Street MT, LLC, 36 West 38th
Street LLC and 52 West 13th P, LLC, have sought Chapter 11
bankruptcy protection, intending to auction off their assets in
connection with a Chapter 11 plan.  The Debtors are affiliated
with
Gemini Real Estate Advisors.

The Debtors own:

   * the Best Western Seaport Hotel, at 33 Peck Slip in the South
Street Seaport Historic District on the Lower Manhattan waterfront
in New York City, New York;

   * the Wyndham Flatiron Hotel, at 37 West 24th Street in the
Flatiron district of New York City, New York;

   * the Jade Greenwich Village Hotel at 52 West 13th Street in
Greenwich Village in Lower Manhattan in New York City, New York;
and

   * the Bryant Park Development Site, a development lot that is
approved for development as a 114-room boutique hotel at 34-36
West
38th Street in the Bryant Park district of New York City, New
York.

33 Peck Slip Acquisition LLC, et al., sought Chapter 11 bankruptcy
petition (Bankr. S.D.N.Y. Case Nos. 15-12479 to 15-12482) on
Sept. 3, 2015.

The Debtors reported total assets of $205.8 million and total
liabilities of $135.6 million.

The Debtors tapped Robins Kaplan LLP as attorneys; and
RobertDouglas as real estate advisor.

                           *     *     *

The Debtors have submitted a liquidating plan that will pay off
creditors from proceeds of the sale of the assets.

The Debtors have solicited stalking horse initial offers for the
properties totaling $200 million, subject to potential higher bids
at auction.  The Debtors have proposed bidding procedures that
contemplate a Nov. 5 deadline for competing bids with an auction
to
take place on Nov. 10.  

The Debtors plan to sell the Seaport hotel for $37.5 million, the
Jade hotel for $78 million, the Wyndham hotel for $57 million, and
the development site for $25.5 million.



A123 SYSTEMS: Investor Wants 3rd Crack at Suit Over Fisker Demise
-----------------------------------------------------------------
Aebra Coe at Bankruptcy Law360 reported that a shareholder in
electric vehicle battery maker A123 asked a New York federal court
Oct. 6, 2015, for a third shot at suing company brass for allegedly
keeping mum about the imminent failure of the manufacturer's
biggest customer, Fisker.

The A123 Systems Inc. investor said he prepared a second amended
complaint that remedies all the issues U.S. District Judge Laura
Taylor Swain highlighted in her Sept. 8 judgment finding the suit
did not back up its claims with strong evidence and directing the
clerk to close the case.

                        About A123 Systems

Based in Waltham, Massachusetts, A123 Systems Inc. designed,
developed, manufactured and sold advanced rechargeable lithium-ion
batteries and battery systems and provided research and
development services to government agencies and commercial
customers.  A123 was the recipient of a $249 million federal grant
from the Obama administration.

A123 and U.S. affiliates, A123 Securities Corporation and Grid
Storage Holdings LLC, sought Chapter 11 bankruptcy protection
(Bankr. D. Del. Case Nos. 12-12859 to 12-12861) on Oct. 16, 2012.
A123 disclosed assets of $459.8 million and liabilities totaling
$376 million.  Lawyers at Richards, Layton & Finger, P.A., and
Latham & Watkins LLP serve as the Debtors' counsel.  Lazard Freres
& Co. LLC acts as the Debtors' financial advisors, while Alvarez &
Marsal serves as restructuring advisors.  Logan & Company Inc.
serves as the Debtors' claims and noticing agent.  Brown Rudnick
LLP and Saul Ewing LLP serve as counsel to the Official Committee
of Unsecured Creditors.

Prior to the bankruptcy filing, A123 had an agreement to sell an
80% stake in the business to Chinese auto-parts maker Wanxiang
Group Corp.  U.S. lawmakers opposed the deal over concerns on the
transfer of American taxpayer dollars and technology to China.
When it filed for bankruptcy, the Debtors presented a deal to sell
all assets to Johnson Controls Inc., subject to higher and better
offers.  At the auction in December 2012, most of the assets ended
up being sold for $256.6 million to Wanxiang.  The deal received
approval from the Committee on Foreign Investment in the U.S. on
Jan. 29, 2013.

A123 Systems was renamed B456 Systems Inc., following the sale.

Wanxiang America Corporation and Wanxiang Clean Energy USA Corp.
are represented in the case by lawyers at Young Conaway Stargatt &
Taylor, LLP, and Sidley Austin LLP.  JCI is represented in the
case by Josh Feltman, Esq., at Wachtell Lipton Rosen & Katz LLP.

In May 2013, the Delaware bankruptcy court confirmed the
liquidation plan for A123 Systems Inc.  The Plan repays all
secured creditors in full with some money left over for unsecured
creditors.  Holders of $143.8 million in subordinated notes are
projected to recoup 36.3 percent.  If B456 Systems Inc., the
company's new name, reduces claims to amounts the company believes
correct, the recovery on the subordinated notes could increase to
62.9 percent, according to the disclosure statement.  General
unsecured creditors, who previously were said to have $124 million
in claims, would have roughly the same recovery.


ABACO ENERGY: S&P Lowers CCR to 'CCC+', Outlook Negative
--------------------------------------------------------
Standard & Poor's Ratings Services lowered its corporate credit
rating on U.S.-based Abaco Energy Technologies LLC to 'CCC+' from
'B-'.  The outlook is negative.

At the same time, S&P lowered the issue-level rating on the
company's first-lien debt to 'B-' from 'B'.  The recovery rating
remains '2', indicating S&P's expectation of substantial (70% to
90%; upper half of range) recovery, in the event of a payment
default.

"The downgrade reflects our expectation of materially weakening
financial measures, driven by weakening oilfield services markets
as a result of the significant decrease in capital spending by the
exploration and production industry," said Standard & Poor's credit
analyst Michael Tsai.

The company's primary products, which include rotors, stators, and
stator relines, are closely tied to drilling activity in North
America.  With the North American rig count down over 50% in the
past year, S&P projects that Abaco will suffer from weak volumes
for the remainder of the year and through 2016.

S&P views Abaco's business risk profile as "vulnerable," under
S&P's criteria, which reflects its assessment of its small size and
scale of operations, limited product and geographic diversity, and
exposure to volatile drilling levels of the E&P industry. These
factors are partially offset by the company's high profitability
margins and low capital spending requirements.  Abaco is an
independent manufacturer of power section components used in mud
motors in oil and gas wells, primarily in directional drilling
applications.  S&P assess Abaco's financial risk as "highly
leveraged," reflecting S&P's projected credit measures for the
company and our assessment that its financial sponsor ownership
will be consistent with a FS-6 policy.  S&P assess liquidity as
"less than adequate," which includes the likelihood the company
will breach its 5.5x leverage covenant this year.

The negative outlook reflects the likelihood that S&P could
downgrade the company if they are unable to resolve a potential
breach of its financial maintenance covenants and/or a prolonged
downturn in the market could stretch the company's cash flows and
jeopardize the company's ability to continue meeting its interest
and principal payments on its term loan.

S&P could revise the outlook to stable if it assessed Abaco's
liquidity as "adequate," which would include resolving the
potential breach of its financial maintenance covenants.



ABB/CON-CISE OPTICAL: S&P Affirms 'B' CCR; Outlook Negative
-----------------------------------------------------------
Standard & Poor's Ratings Services said it affirmed its 'B'
corporate credit rating on Coral Springs, Fla.-based ABB/Con-Cise
Optical Group LLC (ABB).  The outlook is negative.

At the same time, S&P affirmed its 'B+' issue-level rating on the
company's existing $345 million senior secured bank credit facility
with a recovery rating of '2', indicating that creditors could
expect substantial (70% to 90%; lower half of the range) recovery
in the event of a payment default.

S&P also withdrew its 'B' issue-level rating with a recovery rating
of '3' on the company's $500 million first-lien credit facilities
and S&P's 'CCC+' issue-level rating with a recovery rating of '6'
on its $150 million second-lien term loan since these proposed
facilities have been withdrawn from the bank market.

Debt outstanding as of June 30, 2015, was $269 million.

"The rating affirmation reflects the company's withdrawal of the
debt-financed dividend recapitalization plan from the bank market
and the uncertainty surrounding potentially unfavorable litigation
developments," said Standard & Poor's credit analyst Gerald Phelan.


"However, our negative rating outlook reflects the potential for
the company to launch another large debt-financed dividend
recapitalization plan, which we believe would occur if market
conditions improve, or the potential for meaningfully negative
litigation developments, which could include certification of a
large class action lawsuit against the company and the major
contact lens manufacturers in the U.S.," he added.

S&P continues to view ABB's liquidity as "adequate," as defined in
S&P's criteria.

The negative outlook reflects the potential for a large
debt-financed dividend recapitalization over the next year or the
potential for adverse litigation developments.

S&P could lower the ratings if it forecasts debt to EBITDA will
reach 8x, which could occur if debt increases by around $300
million for a dividend distribution, or if unexpected disruptions
to the business result in EBITDA falling 50%.

S&P could revise the outlook to stable if it believes the threat of
litigation has essentially passed and will therefore not have a
material adverse impact on the company's business, and if S&P
believes leverage will not exceed 7x with a clear path towards
deleveraging.



ALLIED NEVADA: Court Confirms Chapter 11 Plan
---------------------------------------------
Judge Mary F. Walrath of the U.S. Bankruptcy Court for the District
of Delaware, on Oct. 8, 2015, issued findings of fact, conclusions
of law and order confirming Allied Nevada Gold Corp., et al.'s
Amended Joint Chapter 11 Plan of Reorganization.

Prior to the Plan Confirmation Hearing, the Debtors modified
Article 9.5 of the Amended Plan as follows:

   "Notwithstanding anything contained herein to the contrary, on
the Confirmation Date and effective as of the Effective Date and to
the fullest extent permitted by applicable law, the Exculpated
Parties shall not have nor incur any liabily for any claim, cause
of action, or other assertion of liability solely for any act taken
or omitted during the Chapter 11 cases in or in connection with,
related to, or arising out of the Restructuring Transaction, the
Chapter 11 Cases, the DIP Facility, the Exit Facility, the Original
Restructuring Support Agreement, the Amended and Restated
Restructuring Support Agreement, the restructuring of Claims and
Interests during the Chapter 11 cases, the negotiation,
formulation, preparation, administration, consummation and/or
implementation of the Plan or any contract, instrument, document,
or other agreement entered into in connection with the Plan
(including the Restructuring Documents) or any other matter
relating to the Debtors or their operations; provided, however,
that the foregoing exculpation shall not affect the liability of
any Exculpated Party that otherwise would result from any act or
omission to the extent that such act or omission is determined by a
Final Order to have constituted actual fraud, willful misconduct,
or gross negligence."

David MacGreevey of Zolfo Cooper LLC is appointed as Creditor
Representative as of the Effective Date.  John Connor is appointed
as the New Warrant Representative as of the Effective Date.

The Plan is a plan of reorganization for each of the Debtors;
however, the Plan provides that for purposes of distributions, the
Debtors will be substantively consolidated.  The Plan provides
that
a Holder of an Allowed Unsecured Claim will receive either:

   (i) its Pro Rata share of 100% of the New Common Stock, subject
       to dilution on account of: (a) the conversion of the New
       Second Lien Convertible Notes and (b) the exercise of the
       New Warrants; or

  (ii) its Pro Rata share of the Convenience Claim Distribution,
       which is equal to $2,750,000, if a Holder of an Allowed
       Unsecured Claim (1) holds a claim that is equal to or less
       than $500,000 or (2) elects to reduce its Claim to an
       amount equal to or less than $500,000.

A full-text copy of Judge Walrath's Plan Confirmation Order is
available at http://bankrupt.com/misc/ANGplanord1008.pdf

A blacklined version of the Proposed Confirmation Order is
available at http://bankrupt.com/misc/ANGproord1008.pdf

The Debtors filed as plan supplements New Warrant Agreements and
Redline New Warrant Agreement and the specific terms of the
Management Incentive Plan or the Post-Emergence Key Employee
Retention Plan.  Full-text copies of the Plan Supplements are
available at http://bankrupt.com/misc/ANGproord1008.pdf

                        About Allied Nevada

Allied Nevada Gold Corp. ("ANV"), a Delaware corporation, is a
publicly traded U.S.-based gold and silver producer engaged in
mining, developing and exploring properties in the State of
Nevada.

ANV was spun off from Vista Gold Corp. in 2006 and began operations
in May 2007.  Nevada-based mining properties acquired from Vista
include the Hycroft Mine, an open-pit heap leach operation located
54 miles west of Winnemucca, Nevada.  ANV controls 75 exploration
properties throughout Nevada as of Dec. 31, 2014.

On March 10, 2015, ANV and 13 affiliated debtors each filed a
voluntary petition for relief under Chapter 11 of the U.S.
Bankruptcy Code in the United States Bankruptcy Court for the
District of Delaware.  The cases are jointly administered under
Lead Case No. 15-10503.  The cases are assigned to Judge Mary F.
Walrath.

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

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


ALLIED NEVADA: Time to Decide on Leases Extended to Dec. 5, 2015
----------------------------------------------------------------
Allied Nevada Gold Corp. and its affiliated debtors sought and
obtained from Judge Mary F. Walrath of the U.S. Bankruptcy Court
for the District of Delaware an extension of their time to assume
or reject unexpired leases of nonresidential real property through
Dec. 5, 2015, or the effective date of their Amended Plan,
whichever comes earlier.

The Debtors tell the Court that they are continuing to review the
Unexpired Leases and are negotiating potential amendments to such
Unexpired Leases with the applicable lessors.  They further tell
the Court that the outcome of such negotiations is critical to the
Debtors' determination of whether to assume or reject the unexpired
leases.

The Debtors relate that they expect to: (i) determine whether to
assume or reject the Unexpired Leases in connection with the
schedule of assumed executory contracts and unexpired leases which
will be filed on September 18, 2015 and (ii) obtain authorization
to assume or reject such Unexpired Leases in connection with an
order confirming the Amended Plan.  The Debtors further relate that
the unexpired leases, to the extent included on the schedule of
assumed executory contracts and unexpired leases, will not be
assumed until the Effective Date of the Amended Plan, which is
expected to occur after the Current Deadline, Oct. 6, 2015.  The
Debtors add that in the event that the Court denies confirmation of
the Amended Plan, the Debtors will need to reevaluate whether to
assume or reject the unexpired leases.

The Debtors are represented by:

          Stanley B. Tarr, Esq.
          Michael D. DeBaecke, Esq.
          Victoria A. Guilfoyle, Esq.
          BLANK ROME LLP
          1201 N. Market Street, Suite 800
          Wilmington, DE 19801
          Telephone: (302)425-6400
          Facsimile: (302)425-6464
          E-mail: Tarr@BlankRome.com
                  DeBaecke@BlankRome.com
                  Guilfoyle@BlankRome.com

                   - and -

          Ira S. Dizengoff, Esq.
          Philip C. Dublin, Esq.
          Alexis Freeman, Esq.
          Matthew C. Fagen, Esq.
          AKIN GUMP STRAUSS HAUER & FELD LLP
          One Bryant Park
          New York, NY 10036
          Telephone: (212)872-1000
          Facsimile: (212)872-1002
          E-mail: idizengoff@akingump.com
                  pdublin@akingump.com
                  afreeman@akingump.com
                  mfagen@akingump.com

                  About Allied Nevada Gold Corp.

Allied Nevada Gold Corp. ("ANV"), a Delaware corporation, is a
publicly traded U.S.-based gold and silver producer engaged in
mining, developing and exploring properties in the State of
Nevada.

ANV was spun off from Vista Gold Corp. in 2006 and began operations
in May 2007.  Nevada-based mining properties acquired from Vista
include the Hycroft Mine, an open-pit heap leach operation located
54 miles west of Winnemucca, Nevada.  ANV controls 75 exploration
properties throughout Nevada as of Dec. 31, 2014.

On March 10, 2015, ANV and 13 affiliated debtors each filed a
voluntary petition for relief under Chapter 11 of the U.S.
Bankruptcy Code in the United States Bankruptcy Court for the
District of Delaware.  The cases are jointly administered under
Lead Case No. 15-10503.  The cases are assigned to Judge Mary F.
Walrath.

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

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



ALLIED NEVADA: Tuttle Seeks Appointment of Examiner for 2nd Time
----------------------------------------------------------------
Brian Tuttle asks the U.S. Bankruptcy Court for the District of
Delaware to appoint in the Chapter 11 cases of Allied Nevada Gold
Corp., et al., an examiner with access and authority to disclose
privileged materials.

Mr. Tuttle tells the Court that in an effort to solicit capital for
the Hycroft Mill expansion, an unholy allegiance was formed to
transfer wealth by extinguishing current equity in an exchange for
management incentive plans, sweetheart deals, inside information
and unsupported claims against the Estate.  Mr. Tuttle further
tells the Court that the Debtors have spent over $14 million in
professional fees, yet there has been no Examiner or Trustee
appointed.  He relates that the Debtors are set to incur over $20
million in professional fees and expenses.  Mr. Tuttle further
relates that many Courts rule that it is appropriate to appoint an
Examiner when there is over $5 million in liabilities, and that in
the case there will be 100 times the amount of debt that many
Courts determine to be the threshold for the mandatory appointment
of an Examiner and four times that in professional fees.

This is the second time Mr. Tuttle filed a motion for an
appointment of an examiner.

Brian Tuttle is represented by:

          Brian Tuttle
          3424 Belmont Blvd.
          Sarasota, FL 34232
          Telephone: (941)328-9015
          E-mail: K6v9581k3@gmail.com

                  About Allied Nevada Gold Corp.

Allied Nevada Gold Corp. ("ANV"), a Delaware corporation, is a
publicly traded U.S.-based gold and silver producer engaged in
mining, developing and exploring properties in the State of
Nevada.

ANV was spun off from Vista Gold Corp. in 2006 and began operations
in May 2007.  Nevada-based mining properties acquired from Vista
include the Hycroft Mine, an open-pit heap leach operation located
54 miles west of Winnemucca, Nevada.  ANV controls 75 exploration
properties throughout Nevada as of Dec. 31, 2014.

On March 10, 2015, ANV and 13 affiliated debtors each filed a
voluntary petition for relief under Chapter 11 of the U.S.
Bankruptcy Code in the United States Bankruptcy Court for the
District of Delaware.  The cases are jointly administered under
Lead Case No. 15-10503.  The cases are assigned to Judge Mary F.
Walrath.

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

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



ALPHA NATURAL: S&P Assigns 'B+' Rating on $300MM DIP Term Loan
--------------------------------------------------------------
Standard & Poor's Ratings Services said it assigned its 'B+'
point-in-time rating to Bristol, Va.-based Alpha Natural Resources
Inc.'s $300 million DIP term loan.  The corporate credit rating on
the company remains 'D'.

This DIP loan rating is a point-in-time rating effective only for
the date of this report.  S&P will not review, modify, or provide
ongoing surveillance of the rating.  The rating is based on various
items, including the bankruptcy court orders and the DIP credit
agreement.

   -- On Aug. 3, 2015, Alpha Natural Resources Inc. and certain of

      its U.S. subsidiaries filed a voluntary petition for
      restructuring under Chapter 11 of the U.S. Bankruptcy Code.

   -- On Aug. 4, 2015, the U.S. bankruptcy court in the Eastern
      District of Virginia issued an interim order that authorized

      a portion of the proposed first-out and second-out DIP
      facilities.

   -- On Sep. 17, 2015, the bankruptcy court issued a final order
      authorizing access to the full amount under the DIP
      facilities.  The DIP facilities constitute super-priority
      administrative expense claims.

A Standard & Poor's rating on a DIP facility primarily captures
S&P's view of the likelihood of full cash repayment through the
company's reorganization and emergence from Chapter 11 (S&P's "CRE"
assessment).  The DIP rating also considers the potential for the
company to fully repay the DIP facility if it is not successful in
reorganizing and liquidation becomes necessary.  If S&P believes
the DIP facility is sufficiently overcollateralized to be fully
repaid under S&P's liquidation scenario, it could assign a rating
that is one or two notches higher than the rating indicated by the
CRE assessment.

   -- S&P's rating on the $300 million DIP term loan incorporates
      a CRE assessment of 'B-'.  S&P applied a two-notch
      enhancement to the CRE assessment, based on its view of
      recovery prospects under a liquidation scenario, to arrive
      at its 'B+' rating on the DIP term loan.



AMERICAN AIRLINES: Pilots Ask 2nd Cir. to Undo CBA Approval
-----------------------------------------------------------
Pete Brush at Bankruptcy Law360 reported that a group of senior
American Airlines pilots taxied into the U.S. Court of Appeals for
the Second Circuit on Oct. 2, 2015, in a last-ditch attempt to undo
a bankruptcy court's approval of a collective bargaining agreement
that trimmed their benefits, but three judges showed little
appetite to accept their proposed interpretation of a key
bankruptcy-labor statute.

The so-called Supplement B pilots, who already have been grounded
in bankruptcy and federal trial courts, asked Judges Dennis Jacobs,
Raymond J. Lohier Jr. and Geoffrey W. Crawford to take an expansive
reading of the U.S. Bankruptcy Code.

AMR Corp. and its subsidiaries including American Airlines filed
for bankruptcy protection (Bankr. S.D.N.Y. Lead Case No. 11-15463)
in Manhattan on Nov. 29, 2011, after failing to secure cost-
cutting labor agreements.  AMR, previously the world's largest
airline prior to mergers by other airlines, is the last of the so-
called U.S. legacy airlines to seek court protection from
creditors.  It was the third largest airline in the United States
at the time of the bankruptcy filing.

Weil, Gotshal & Manges LLP serves as bankruptcy counsel to the
Debtors.  Paul Hastings LLP and Debevoise & Plimpton LLP Groom Law
Group, Chartered, are on board as special counsel.  Rothschild
Inc., is the financial advisor.  Garden City Group Inc. is the
claims and notice agent.

Jack Butler, Esq., John Lyons, Esq., Felecia Perlman, Esq., and
Jay Goffman, Esq., at Skadden, Arps, Slate, Meagher & Flom LLP
serve as counsel to the Official Committee of Unsecured Creditors
in AMR's chapter 11 proceedings.  Togut, Segal & Segal LLP is the
co-counsel for conflicts and other matters; Moelis & Company LLC
is the investment banker, and Mesirow Financial Consulting, LLC,
is the financial advisor.

The Retiree Committee is represented by Jenner & Block LLP's
Catherine L. Steege, Esq., Charles B. Sklarsky, Esq., and Marc B.
Hankin, Esq.

AMR and US Airways Group, Inc., on Feb. 14, 2013, announced a
definitive merger agreement under which the companies will combine
to create a premier global carrier, which will have an implied
combined equity value of approximately $11 billion.

The bankruptcy judge on Sept. 12, 2013, confirmed AMR Corp.'s plan
to exit bankruptcy through a merger with US Airways.  By
distributing stock in the merged airlines, the plan is designed to
pay all creditors in full, with interest.

Judge Sean Lane confirmed the Plan despite the lawsuit filed by
the U.S. Department of Justice and several states' attorney
general complaining that the merger violates antitrust laws.

In November 2013, AMR and the U.S. Justice Department a settlement
of the anti-trust suit.  The settlements require the airlines to
shed 104 slots at Reagan National Airport in Washington and 34 at
LaGuardia Airport in New York.

AMR stepped out of Chapter 11 protection after its $17 billion
merger with US Airways was formally completed on Dec. 9, 2013.

                          *     *     *

The Troubled Company Reporter, on Sep. 2, 2014, reported that
Standard & Poor's Ratings Services revised its rating outlooks on
American Airlines Group Inc. (AAG) and its subsidiaries American
Airlines Inc. and US Airways Inc. to positive from stable.  At the
same time, S&P affirmed its ratings on the companies, including
the 'B' corporate credit ratings.

The TCR, on April 13, 2015, reported that Standard & Poor's
Ratings
Services assigned its 'BB' issue-level rating and '1' recovery
rating to American Airlines Inc.'s (American; B+/Positive/--) $750
million amended term loan B due Oct. 10, 2021.  The term loan is
guaranteed by the company's parent, American Airlines Group Inc.,
and its affiliates, US Airways Group Inc. and US Airways Inc.
S&P's '1' recovery rating indicates its expectation of a "very
high" (90%-100%) recovery in a default scenario.

The TCR also reported on April 10, 2015, that following the
announcement by American Airlines, Inc. that it would re-price and
alter the collateral package for its $1.15 billion senior secured
credit facility, Fitch's ratings on the facility remain unchanged
at 'BB+/RR1'.


AMERICAN APPAREL: Fears Ousted CEO Would Disrupt Restructuring
--------------------------------------------------------------
Chanel Adams at Inquisitr reports that American Apparel, Inc., is
worried that its ousted CEO Dov Charney will become a threat for
the Company as it tries to restructure its business.

According to Inquisitr, Mr. Charney, who is also the Company's
founder, has been in the news for accusations of sexual harassment
and other lewd behavior before he was ousted in December 2014, but
he has since denied the allegations of sexual misconduct.  Mr.
Charney, the report states, fought for his position and filed
several lawsuits against the brand.

Mr. Charney's alleged communications with the Company's workers,
potential investors, and others involved "will interfere with the
Company's effort to reorganize and come out of bankruptcy
successfully," Inquisitr relates, citing Shannon Selden, Esq., of
Standard General.

Inquisitr states that a group of the Company's employees were seen
rallying outside the Los Angeles headquarters on Wednesday.
According to the report, the General Brotherhood of Workers of
American Apparel started the protest against the decision made by
the current CEO, Paula Schneider, to declare bankruptcy.  General
Brotherhood, the report adds, said that it supports Mr. Charney and
vowed to fight the brand against its "unfair labor practices."

                    About American Apparel

American Apparel, Inc., American Apparel (USA), LLC,  American
Apparel Retail, Inc., American Apparel Dyeing & Finishing, Inc.,
KCL Knitting, LLC and Fresh Air Freight, Inc. sought Chapter 11
bankruptcy protection (Bankr. D. Del. Proposed Lead Case No.
15-12055) on Oct. 5, 2015.  The petition was signed by Hassan
Natha as chief financial officer.

The Debtors reported total assets of $199,360,934 and total
liabilities of $397,576,744.

The Debtors and their non-Debtor affiliates operate a vertically
integrated manufacturing, distribution, and retail business focused
on branded fashion-basic apparel, employing approximately 8,500
employees across six manufacturing facilities and approximately 230
retail stores in the United States and 17 other countries
worldwide.

The Debtors have engaged Jones Day as restructuring counsel,
Pachulski Stang Ziehl & Jones LLP as local counsel, Moelis &
Company as investment banker, FTI Consulting, Inc. as financial
advisor, DJM Real Estate as real estate consultant and Garden City
Group, LLC as claims and noticing agent.


AMERICAN APPAREL: Gets Time to Sort Out Litigation in Chapter 11
----------------------------------------------------------------
Jonathan Randles at Bankruptcy Law360 reported that American
Apparel's move into bankruptcy on Oct. 5, 2015, gives the clothing
retailer breathing room to sort out a mountain of lawsuits brought
in recent months by former employees, shareholders and its deposed
founder Dov Charney, and should give the company's new management a
chance to implement a stalled turnaround strategy, experts say.

American Apparel enters Chapter 11 with a prepackaged
reorganization plan that has the backing of the company's secured
lenders.  The company said its reorganization plan includes a $200
million debt-for-equity swap.


ARCH COAL: Could Be Next to Seek Chapter 11 Protection, Experts Say
-------------------------------------------------------------------
Lawyers and analysts say Arch Coal Inc., the second-largest U.S.
coal miner, could be next to file for chapter 11 protection after a
string of smaller bankruptcies in the depressed coal sector,
ABI.org said in a report last month.

Arch Coal has seen its issuer default rating slashed by Fitch
Ratings on July 6, 2015 to 'C' following announcements of exchange
offers which Fitch considers Distressed Debt Exchanges (DDE) in
accordance with Fitch's DDE criteria.

Recently, Fitch said it believes Arch's current capital structure
is unsustainable and that restructuring is necessary.  Failure to
execute a restructuring outside of court would likely result in
bankruptcy.

The exchange offers have been extended four times most recently
through Oct. 26, 2015.  

On July 28, term loan lenders delivered a letter to the term loan
administrative agent directing the Agent to refrain from executing
documentation relating to the Exchange Offers.  On Sept. 16, a
holder of senior unsecured debt filed suit in state court in
Manhattan, seeking a declaration that the exchange is permissible
without consent and an order barring the term loan lenders from
blocking the restructuring.  There has been no judgment on the
matter as yet.

According to Fitch, if the exchanges are executed as proposed, it
would lower the IDR on Arch to 'RD', reflecting the DDE.  Assuming
no change to current assumptions, Fitch expects to upgrade the IDR
on Arch to at most 'CCC'.

On July 1, 2015, Arch Coal entered into an agreement with holders
of approximately 56.9% in aggregate principal amount of the 2020
Notes.  The Support Agreement was previously scheduled to terminate
if the 2020 Exchange Offer was terminated, or not consummated,
within 60 calendar days after the date of the Support Agreement,
unless extended by the parties.  

On August 28, the parties to the Support Agreement agreed to an
extension of such agreement until September 23.  On September 23,
the parties to the Support Agreement agreed to an extension of such
agreement until October 26, and to amend the Support Agreement to
provide that Arch may terminate the Support Agreement upon a
determination by its board of directors that it would be
inconsistent with its fiduciary duties to consummate the 2020
Exchange Offer as a result of the position of the directing lenders
under Arch's Amended and Restated Credit Agreement dated as of June
14, 2011, the pending litigation, current market conditions or any
other factor that the board of directors, in the exercise of its
good faith business judgment, deems appropriate, and that Arch
shall have no liability under the Support Agreement or otherwise
for such a termination.  All other terms and conditions of the
Support Agreement remain unchanged and in full force and effect.

Arch has no material relationship with any of the holders party to
the Support Agreement.

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

Arch Coal reported a net loss of $558.3 million in 2014, a net loss
of $641.8 million in 2013 and a net loss of $683.7 million in 2012.
As of June 30, 2015, the Company had $8 billion in total assets,
$6.6 billion in total liabilities and $1.4 billion in total
stockholders' equity.

                            *     *     *

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

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


ATLANTIC & PACIFIC: A&P Defends Proposed $40M Wakefern Sale
-----------------------------------------------------------
Jonathan Randles at Bankruptcy Law360 reported that the owner of
A&P supermarkets defended on Oct. 5, 2015, the proposed sale of
12 grocery store locations in New York, Pennsylvania and
Connecticut to competitor Wakefern Food Corp. for $40 million,
responding to the objections of a disgruntled party that is slated
to lose a lease for a Pathmark in Philadelphia.

                     About Atlantic & Pacific

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

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

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

The Debtor disclosed total assets of $601,441,108 and total
liabilities of $1,984,459,086 as of the Petition Date.

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

The U.S. Trustee for Region 2 appointed seven creditors to serve
On the official committee of unsecured creditors.  Pachulski Stang
Ziehl & Jones LLP serves as its counsel, and Zolfo Cooper, LLC as
serves as its financial advisors and bankruptcy consultants.

Elise S. Frejka was appointed as consumer privacy ombudsman.



BOOMERANG SYSTEMS: Cancels Registration of Common Stock
-------------------------------------------------------
Boomerang Systems, Inc., has filed with the Securities and Exchange
Commission a Form 15 document to indicate that it is terminating
the registration of its common stock, par value $0.001 per share.

Boomerang said that as of Sept. 29 there were about 496 holders of
record of its common shares.

                      About Boomerang Systems

Headquartered in Morristown, New Jersey, Boomerang Systems, Inc.
(Pink Sheets: BMER) through its wholly owned subsidiary, Boomerang
Utah, is engaged in the design, development, and marketing of
automated racking and retrieval systems for automobile parking and
automated racking and retrieval of containerized self-storage
units.

Boomerang Systems, Inc., and three affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 15-11729) on Aug. 18,
2015.

The Company has engaged the law firms Togut, Segal & Segal LLP as
general bankruptcy counsel, Ciardi, Ciardi & Astin as local
bankruptcy counsel, and Garden City Group, LLC, as claims and
noticing agent.  In addition, the Company has retained the law firm
Berg & Androphy, which filed a lawsuit on Aug. 18, 2015 in the
Southern District of New York against the Company's defaulting
lender.

The Company's legal advisors are Akin Gump Strauss Hauer & Feld
LLP in the U.S. and Bennett Jones in Canada.  Richards Layton &
Finger, P.A., is legal co-counsel in the Chapter 11 cases.
Houlihan Lokey Capital, Inc., is serving as financial advisor.
Garden City Group Inc. is the claims and noticing agent.

The Company's balance sheet at Dec. 31, 2014, showed $1.21 billion
in total assets, $2.35 billion in total liabilities and total
stockholders' deficit of $1.14 billion.

The U.S. Trustee for Region 3 appointed five creditors of
Quicksilver Resources Inc. to serve on the official committee of
unsecured creditors.  The Committee is represented by Landis Rath &
Cobb LLP's Richard S. Cobb, Esq., Matthew B. McGuire, Esq., and
Joseph D. Wright, Esq.; and Paul Weiss Rifkind Wharton & Garrison
LLP's Andrew N. Rosenberg, Esq., Elizabeth R. McColm, Esq., and
Adam M. Denhoff, Esq.


BOOMERANG SYSTEMS: Hires Former FDC Vitamins Exec as CFO
--------------------------------------------------------
Boomerang Systems, Inc. recently appointed Stephen Marble as its
chief financial officer, effective upon the Company's filing of its
Form 10-Q for the quarter ended June 30, 2015.  Mr. Marble replaces
Scott Shepherd, who, on August 26, 2015, resigned as CFO, effective
upon the filing of the 10-Q.

From November 2011 to January 2015, Mr. Marble was CFO of FDC
Vitamins, LLC, a manufacturer of vitamins and supplements. From
October 2010 to November 2011, he was CFO of Omni Home Health, LLC,
a Medicare home health provider. From November 2008 to October
2010, Mr. Marble was an independent financial consultant providing
interim CFO services.

From March 2007 to November 2008, he was CFO of Caregiver Services,
Inc., a provider of in-home assisted living and supplemental
hospital staffing services. From January 2004 to March 2007, he was
an Operating VP at Sun Capital Partners, Inc., a private equity
firm that specializes in distress and turnaround investments.

From October 2001 to November 2002 he was Corporate Controller of
Catalina Lighting Inc., a public company and a Sun Capital
portfolio investment while from November 2002 to January 2004 he
was CFO of Catalina Lighting, Inc.

Prior to October 2001, Mr. Marble held a number of finance
positions with increasing responsibility.

In connection with his appointment as CFO, Mr. Marble entered into
an Employment Agreement with the Company.  According to a Form 8-K
Report on Sept. 9, Boomerang said the Employment Agreement provides
for a base salary of $170,000 prior to the consummation of one or
more financings in which the Company receives aggregate gross cash
proceeds (not including cash proceeds which are applied to the
extinguishment of debt) of $10,000,000 (a "Liquidity Event") and a
base salary of $195,000 following a Liquidity Event.

The Company may pay Mr. Marble an annual bonus (the "Annual
Bonus"), as determined by the Chief Executive Officer and Chairman,
in their sole discretion. The Employment Agreement provides for a
grant of options to purchase 360,000 shares of the Company's common
stock (the "Initial Options") with an exercise price of $2.15 per
share. Such options are exercisable for a period of five (5) years
and will vest over three (3) years, beginning on the one-year
anniversary of the grant date. Each month during the Term (as
defined in the Employment Agreement), the Company will credit to a
Company account an amount equal to $2,083.33. Upon Mr. Marble's
election, he may receive options (the "Incentive Options") to
purchase additional shares of common stock equal to the amount of
credits held by Mr. Marble in a Company account, with such options
having an exercise price equal to the fair market value of the
Company's common stock as of September 30 on which the election is
made, a 5-year term and will be fully vested when granted.
Following a Liquidity Event, the Employment Agreement provides that
no later than March 15 of the following calendar year, Mr. Marble
will receive the amount of credits held in the Company account as
of the Liquidity Event in cash.

In the event that the Company terminates Mr. Marble without "Cause"
(as defined in the Employment Agreement), the Company shall pay or
provide to Mr. Marble:

     (a) an amount equal to the amount credited to his Company
account as of the Date of Termination (as defined in the Employment
Agreement);

     (b) if the Date of Termination is prior to a Liquidity Event,
an amount equal to six months' base salary plus six times the
monthly amount most recently credited to his Company account, or if
the Date of Termination is on or after a Liquidity Event, an amount
equal to 50% of the annual base salary in effect as of such Date of
Termination;

     (c) an amount equal to 50% of the most recent Annual Bonus, if
any;

     (d) any Annual Bonus earned but unpaid in the prior fiscal
year; and

     (e) vesting of any unvested Initial or Incentive Options
within 30 days following the Date of Termination.

As required by the Employment Agreement, Mr. Marble also entered
into the Confidentiality, Non-Competition, Non-Solicitation and
Assignment Agreement with the Company, under which he agrees, among
other things, that:

     (a) during his employment and for a period of two years after
the termination of his employment, he will not, directly or
indirectly:

            (i) engage or participate or make any financial
investments in, or become employed by or render advisory or other
services to, any third party that is engaged in the development,
design, manufacture, construction, operation, or sale of automated
parking systems; or

           (ii) approach, solicit, raid, entice, or induce any
employee of the Company to be employed by any third party; and

     (b) he will not, either during or at any time after his
employment with the Company, communicate or disclose to, or use for
the benefit of Executive or any third party, any of the Company's
confidential information in any form, whether maintained in
written, electronic, pictorial, or verbal form; and

     (c) he agrees to disclose Intellectual Property fully and
promptly to the Company, and upon request and without further
compensation from the Company, to execute, acknowledge and deliver
such papers and instruments as the Company deems necessary to
perfect, secure and maintain its interest in Intellectual Property;
and

     (d) he will assign to the Company all rights, title and
interest in and to any "work made for hire".

On July 20, 2015, the Company and Scott Shepherd entered the
Separation Agreement and General Release, which provides for Mr.
Shepherd's amicable separation from employment with the Company
upon the filing of the 10-Q. In consideration for a release of all
claims, the Separation Agreement provides for the immediate vesting
of Mr. Shepherd's 60,000 unvested options at a strike price of
$1.51. The Separation Agreement provides for 40,000 additional
options at a strike price of $2.15 per share to be made within
seven days after the filing of the 10-Q and will vest immediately
and expire five years from the date of grant. The Separation
Agreement provides for one month's pay to be made within seven days
after the filing of the 10-Q. In the event Mr. Shepherd is required
to work more than five (5) hours following the end of his
employment, he will be paid $100 per hour for each hour worked,
paid within seven days of invoice submission.

                      About Boomerang Systems

Headquartered in Morristown, New Jersey, Boomerang Systems, Inc.
(Pink Sheets: BMER) through its wholly owned subsidiary, Boomerang
Utah, is engaged in the design, development, and marketing of
automated racking and retrieval systems for automobile parking and
automated racking and retrieval of containerized self-storage
units.

Boomerang Systems, Inc., and three affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 15-11729) on Aug. 18,
2015.

The Company has engaged the law firms Togut, Segal & Segal LLP as
general bankruptcy counsel, Ciardi, Ciardi & Astin as local
bankruptcy counsel, and Garden City Group, LLC, as claims and
noticing agent.  In addition, the Company has retained the law firm
Berg & Androphy, which filed a lawsuit on Aug. 18, 2015 in the
Southern District of New York against the Company's defaulting
lender.

The Company's legal advisors are Akin Gump Strauss Hauer & Feld
LLP in the U.S. and Bennett Jones in Canada.  Richards Layton &
Finger, P.A., is legal co-counsel in the Chapter 11 cases.
Houlihan Lokey Capital, Inc., is serving as financial advisor.
Garden City Group Inc. is the claims and noticing agent.

The Company's balance sheet at Dec. 31, 2014, showed $1.21 billion
in total assets, $2.35 billion in total liabilities and total
stockholders' deficit of $1.14 billion.

The U.S. Trustee for Region 3 appointed five creditors of
Quicksilver Resources Inc. to serve on the official committee of
unsecured creditors.  The Committee is represented by Landis Rath &
Cobb LLP's Richard S. Cobb, Esq., Matthew B. McGuire, Esq., and
Joseph D. Wright, Esq.; and Paul Weiss Rifkind Wharton & Garrison
LLP's Andrew N. Rosenberg, Esq., Elizabeth R. McColm, Esq., and
Adam M. Denhoff, Esq.


BOOMERANG SYSTEMS: Stevens & Lee Files Rule 2019 Statement
----------------------------------------------------------
Stevens & Lee PC disclosed in a court filing that it represents
Parking Source LLC and BrickellHouse Holding LLC in the Chapter 11
cases of Boomerang Systems Inc. and its affiliates.

Florida-based Parking Source has claims amounting to more than $3
million, secured by all assets of the companies.  Meanwhile, the
amount of BrickellHouse's claim is yet to be determined, according
to the filing.

Stevens & Lee further disclosed that it does not hold any claims
against or equity interests in any of the companies.

The firm made the disclosure pursuant to Rule 2019 of the Federal
Rules of Bankruptcy Procedure.

Stevens & Lee can be reached at:

     John D. Demmy
     1105 North Market Street, 7th Floor
     Wilmington, Delaware
     Phone: (302) 425-3308
     Email: jdd@stevenslee.com

                       About Boomerang Systems

Headquartered in Morristown, New Jersey, Boomerang Systems, Inc.
(Pink Sheets: BMER) through its wholly owned subsidiary, Boomerang
Utah, is engaged in the design, development, and marketing of
automated racking and retrieval systems for automobile parking and
automated racking and retrieval of containerized self-storage
units.

Boomerang Systems, Inc., and three affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 15-11729) on Aug. 18,
2015.

The Company has engaged the law firms Togut, Segal & Segal LLP as
general bankruptcy counsel, Ciardi, Ciardi & Astin as local
bankruptcy counsel, and Garden City Group, LLC, as claims and
noticing agent.  In addition, the Company has retained the law firm
Berg & Androphy, which filed a lawsuit on Aug. 18, 2015 in the
Southern District of New York against the Company's defaulting
lender.

The Company's legal advisors are Akin Gump Strauss Hauer & Feld LLP
in the U.S. and Bennett Jones in Canada.  Richards Layton & Finger,
P.A., is legal co-counsel in the Chapter 11 cases.  Houlihan Lokey
Capital, Inc., is serving as financial advisor.  Garden City Group
Inc. is the claims and noticing agent.

The Company's balance sheet at Dec. 31, 2014, showed $1.21 billion
in total assets, $2.35 billion in total liabilities and total
stockholders' deficit of $1.14 billion.

The U.S. Trustee for Region 3 appointed five creditors of
Quicksilver Resources Inc. to serve on the official committee of
unsecured creditors.  The Committee is represented by Landis Rath &
Cobb LLP's Richard S. Cobb, Esq., Matthew B. McGuire, Esq., and
Joseph D. Wright, Esq.; and Paul Weiss Rifkind Wharton & Garrison
LLP's Andrew N. Rosenberg, Esq., Elizabeth R. McColm, Esq., and
Adam M. Denhoff, Esq.


BUILDTREND CONSTRUCTION: Files for Chapter 7 Liquidation
--------------------------------------------------------
Buildtrend Construction, LLC, filed for Chapter 7 bankruptcy
liquidation (Bankr. E.D. Pa. Case No. 15-17039) on Sep 30, 2015.

Judge Stephen Raslavich presides over the case.  The Company is
represented by Barry A. Solodky, Esq., at Nikolaus & Hohenadel,
LLP.

Buildtrend Construction, LLC, is headquartered in Lancaster,
Pennsylvania.


CAESARS ENTERTAINMENT: CEOC Wants Exclusivity Extended to March 15
------------------------------------------------------------------
Caesars Entertainment Operating Company, Inc., a subsidiary of
Caesars Entertainment Corporation, has filed an amended plan of
reorganization, an accompanying disclosure statement, and a motion
to further extend exclusivity through March 15, 2016.  The filings
were made with the United States Bankruptcy Court for the Northern
District of Illinois.

The Amended Plan provides for a comprehensive restructuring
transaction that is supported by holders of more than 80% of CEOC's
first lien bank debt and First Lien Notes pursuant to restructuring
support agreements CEOC has entered into with both creditor groups.
Importantly, the Amended Plan also provides for enhanced
recoveries to CEOC's junior creditors.

Now that CEOC has obtained the support of approximately $12 billion
(or two-thirds) of its capital structure, it can continue its
ongoing efforts to seek consensus with its junior creditors while
also pursuing a path to emergence consistent with agreed upon
milestones.  CEOC is not seeking a hearing to approve the
Disclosure Statement and solicit votes on the Amended Plan at this
time.  Under an existing court order related to the ongoing
investigation by the court-appointed Chapter 11 examiner, the
earliest CEOC can request a hearing to approve the Disclosure
Statement is Dec. 15.  The extension sought will provide CEOC
additional time to pursue its Amended Plan on an exclusive basis
while it seeks to build further consensus for the Amended Plan.

Strong Operations

CEOC noted that its operations have continued uninterrupted
throughout the financial restructuring process and that its
business performance improved in the first half of 2015 compared
with the prior year, driven by, among other factors, marketing,
labor efficiencies and strong hospitality revenues.

Highlights of the Amended Plan

If confirmed and consummated, the Amended Plan, which settles
litigation claims for significant contributions of cash and
securities from Caesars Entertainment Corporation and improves
recoveries across CEOC's capital structure, will eliminate
approximately $10 billion in aggregate debt from CEOC's balance
sheet.  Specifically, the Amended Plan provides for a tax-efficient
corporate and balance sheet restructuring that maximizes the value
of the businesses by converting CEOC into a real estate investment
trust with ongoing credit support from Caesars Entertainment.  The
Amended Plan also outlines recoveries for creditors that are
materially improved from the original Plan of Reorganization.

Lawsuits Against Caesars Entertainment to Proceed in NY, Delaware

Tracy Rucinski and Tom Hals at Reuters report that a U.S. judge in
Chicago ruled on Oct. 8, 2015, that the lawsuits against Caesars
Entertainment can proceed in New York and Delaware.  According to
the report, the attorneys for CEOC had warned that the lawsuits
could result in up to $11 billion in judgments against the parent
company's bankruptcy and could lead the company to bankruptcy.

Reuters relates that Caesars Entertainment can appeal the ruling to
the U.S. Court of Appeals.  The report quoted a Caesars
spokesperson as saying, "We believe our defenses in the New York
litigation are strong, and will continue to contest those cases
vigorously."

                  About Caesars Entertainment

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

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

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

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

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

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

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

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

                         *     *     *

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

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


CANNABIS SCIENCE: June 30 Balance Sheet Upside Down by $2.8MM
-------------------------------------------------------------
Cannabis Science, Inc.'s net loss on settlement of debt increased
by $1,601,576 to $3,718,076 for the six months ended June 30, 2015,
compared to $2,116,500 for the six months ended June 30, 2014.  The
increase is due to the higher share price of the Company's stock
and relative loss related to settling debt at a lower share price,
Raymond C. Dabney, chief executive officer, and Robert Kane, chief
financial officer, disclosed in a regulatory filing dated Oct. 9,
2015.

The Company reported an accumulated deficit of $119,651,721 and had
a stockholders' deficit of $2,700,344 at June 30, 2015.

Messrs. Dabney and Kane said that there is substantial doubt as to
the Company's ability to continue as a going concern without a
significant infusion of capital.  At June 30, 2015, the Company had
insufficient operating revenues and cash flow to meet its financial
obligations.

For the quarterly period ended June 30, 2015, the Company disclosed
total assets of $1,385,220, total liabilities of $4,233,564, and
total stockholders' deficit of $2,848,344.

The Company has a working capital deficit of $4,056,313 as of June
30, 2015, compared to a working capital deficit of $3,788,922 for
the year ended Dec. 31, 2014.  There are insufficient liquid assets
to meet current liabilities or sustain operations through 2015 and
beyond and the Company must raise additional capital to cover the
working capital deficit.  Management is working on plans to raise
additional capital through private placements and lending
facilities.  The Company is relying on existing cash and loans from
stockholders to meet its obligations and sustain operations.

The Company has promissory note payment commitments of $1,340,156
due to stockholders and currently in default.  The Company is
negotiating with the Debtors to extend the notes payable.

The Company raised $250,000 through a private sale of common stock
in the six months ended June 30, 2015.  Notwithstanding, the
Company anticipate that it will have to raise additional capital to
fund research and development and operations over the next 12
months.  To the extent that the Company is required to raise
additional funds to acquire research and growing facilities, and to
cover costs of operations, it intends to do so through additional
public or private offerings of debt or equity securities.

A copy of the Form 10-Q report is available for free at
http://is.gd/rKQymT

Cannabis Science, Inc. is at the forefront of medical marijuana
research and development.  The Company works with world authorities
on phytocannabinoid science targeting critical illnesses, and
adheres to scientific methodologies to develop, produce, and
commercialize phytocannabinoid-based pharmaceutical products.   The
Company is dedicated to the creation of cannabis-based medicines,
both with and without psychoactive properties, to treat disease and
the symptoms of disease, as well as for general health maintenance.


CENTRAL GARDEN: S&P Raises Corp. Credit Rating to BB-
-----------------------------------------------------
Standard & Poor's Ratings Services raised its corporate credit
rating on Walnut Creek, Calif.-based Central Garden & Pet Co. to
'BB-' from 'B+'.  The outlook is stable.

At the same time, S&P raised its issue-level rating on Central
Garden & Pet's $450 million subordinated notes due March 2018 to
'BB-' from 'B', and revised the recovery rating to '4' from '5',
indicating S&P's view that lenders could expect average (30% to
50%, at the lower half of the range) recovery in the event of a
payment default or bankruptcy.

"The upgrade reflects the company's strengthened credit metrics,
which have improved ahead of our expectations primarily because of
EBITDA growth," said Standard & Poor's credit analyst Gerald
Phelan.  "The company has substantially completed its
transformation plan, reorganizing and coordinating efforts among
its various segments and departments, and as a result sales have
grown steadily while operating expenses have shrunk and gross
margins have improved.  As the company continues to focus on brand
building, innovation, regaining lost shelf space, and containing
costs of commodities and other inputs, we expect it to sustain its
improved credit measures."

The stable outlook reflects Standard & Poor's expectation that the
company will sustain its improved operating performance.  This
notwithstanding, S&P do not expect credit metrics to improve any
further as the company pursues shareholder-friendly initiatives.



CLEARWATER SEAFOOD: Moody's Affirms B2 CFR, Outlook Stable
----------------------------------------------------------
Moody's Investors Service affirmed Clearwater Seafoods Limited
Partnership's B2 corporate family rating, B3-PD probability of
default rating, and B1 rating on the company's senior secured
revolver and term loans, and lowered the company's speculative
grade liquidity rating to SGL-2 from SGL-1.  The ratings outlook is
stable.

Net proceeds from the proposed C$75 million upsize of the company's
existing term loan B together with C$73 million of drawings under
its upsized revolver and a C$54 million vendor take back note will
be used to fund the C$197 million acquisition of MacDuff Shellfish
Group Limited (MacDuff), a UK-based processor of wild shellfish.
The transaction is expected to close on Oct. 30, 2015.

"While the debt-financed acquisition of MacDuff initially increases
Clearwater's leverage by more than a turn of EBITDA to 6.5x, the
affirmation of the CFR considers that EBITDA growth and debt
repayment will enable leverage to fall below 5x, a level expected
for the B2 rating, within the next 12 to 18 months," said Peter
Adu, a Moody's analyst.  "The lowering of the SGL rating reflects
expectations for only modest availability under the company's
revolving credit facility after funding the MacDuff acquisition,"
Adu added.

Ratings Affirmed:

Corporate Family Rating, B2
Probability of Default Rating, B3-PD
C$100M Revolving Credit Facility due 2018 (upsized from C$75
million), B1 (LGD2)
C$30M first lien term loan A due 2018, B1 (LGD2)
C$45M delayed draw first lien term loan A due 2018, B1 (LGD2)
US$258M first lien term loan B due 2019 (upsized from US$200
million), B1 (LGD2)

Rating Lowered:

Speculative Grade Liquidity Rating, to SGL-2 from SGL-1

Outlook:

Maintained as Stable

RATINGS RATIONALE

Clearwater's B2 CFR primarily reflects integration risks with the
MacDuff acquisition, elevated leverage (pro forma adjusted
Debt/EBITDA of 6.5x), small scale, and exposure to exogenous
factors such as foreign currency fluctuations, weather patterns,
foreign trade disputes and regulation.  The rating also considers
the company's vertically integrated structure, its ownership of
valuable shellfish quotas in Canada and Argentina that create
barriers to entry, attractive long term growth prospects in the
premium shellfish seafood industry supported by growing demand from
emerging markets, and good geographic and customer diversity. The
rating assumes that debt repayment and EBITDA growth will enable
leverage to fall below 5x over the next 12 to 18 months.

Clearwater has good liquidity (SGL-2 rating), supported by cash of
C$48 million at Q2/2015, expectations for about $30 million of free
cash flow in the next 4 quarters, and about C$14 million of
availability under its upsized C$100 million revolving credit
facility that matures in 2018, after funding the MacDuff
acquisition (reduced by US$10 million term loan due in June 2016).
These sources are sufficient to cover annual term loan
amortizations of about C$5 million.  Clearwater is subject to a net
leverage covenant which Moody's expects will provide cushion over
20% through the next 4 to 6 quarters even when step-downs occur.
Clearwater has limited ability to generate liquidity from asset
sales as its credit facilities are secured by liens on all assets
of the company and its material subsidiaries.

The outlook is stable because Moody's expects the company to
successfully integrate the MacDuff acquisition, manage its earnings
volatility and currency exposure, and sustain its credit metrics at
levels that support the B2 CFR through the next 12 to 18 months.

A ratings upgrade will require Clearwater to maintain ample
liquidity with consistently positive annual free cash flow
generation, and sustain Debt/EBITDA below 4.5x.  Clearwater's
ratings could be downgraded if operating results soften such that
adjusted Debt/EBITDA is sustained above 6x, or if free cash flow
were to turn negative for an extended period.  Significant
deterioration in liquidity, possibly caused by additional
debt-funded acquisitions could also lead to a downgrade.

The principal methodology used in these ratings was Global Protein
and Agriculture Industry published in May 2013.

Clearwater is a vertically-integrated harvester, processor, and
distributor of premium shellfish.  Revenue for the twelve months
ended July 4, 2015, was C$446 million.  The company is
headquartered in Bedford, Nova Scotia, Canada.



COLT DEFENSE: Files Reorganization Plan with $50M Exit Financing
----------------------------------------------------------------
Colt Holding Company, LLC, et al., filed with the U.S. Bankruptcy
Court for the District of Delaware a plan of reorganization and
accompanying disclosure statement premised on a $50 million exit
financing facility from private-equity owner Sciens Capital
Management, LLC, Fidelity National Financial Inc., Newport Global
Advisors LP, and certain other lenders, various news sources
reported.

The Debtors will raise $50 million in new capital from the private
Offering of Offering Units consisting of (i) third lien secured
debt to be issued pursuant to a third lien exit facility and (ii)
100% of the New Class A LLC Units.  Participants in the private
Offering consist of the Sciens Group, certain members of the
Consortium, and Eligible Holders of Senior Notes Claims.  The
aggregate new capital raised through the Offering may be increased
by up to $5 million.

Each Holder of an Allowed General Unsecured Claim will receive a
note -- subordinate to the Exit Facilities -- or other
consideration as reasonably agreed upon by the Debtors, the RSA
Creditor Parties, and the Term Loan Exit Lenders, such
consideration to represent a percentage of recovery that is
reasonably equivalent to the percentage of recovery realized by the
Holders of Allowed Senior Notes Claims.  These Claims are Impaired
under the Plan.

On or after the Effective Date, the New Board will adopt the New
Management Incentive Plan, which will provide for grants of
equity-based compensation of up to 10% of the New Class A LLC Units
in Reorganized Parent to members of the Reorganized Debtors'
management team, including New Class A LLC Units which will dilute
the New Class A LLC Units issued in the Offering and the New Class
B LLC Units as described in the Restructuring Term Sheet.

The hearing to consider approval of the Disclosure Statement is
scheduled for November 6, 2015 at 10:00 a.m.  Objections are due
October 30.  The Debtors propose a December 16 Plan Confirmation
Hearing.

"Today's announcement reflects broad support for our Plan among
Colt's key stakeholders and positions the Company with a path
forward to emerge from Chapter 11 as quickly as possible," Colt's
Chief Executive Officer said in a Dennis Veilleux statement,
according to Bloomberg News.

A full-text copy of the Disclosure Statement dated Oct. 9, 2015, is
available at http://bankrupt.com/misc/COLTds1009.pdf

                      About Colt Defense

Colt Defense LLC is one of the world's oldest and most iconic
designers, developers, and manufacturers of firearms for military,
law enforcement, personal defense, and recreational purposes and
was founded over 175 years ago by Samuel Colt, who patented the
first commercial successful revolving cylinder firearm in 1836 and
began supplying U.S. and international military customers with
firearms in 1847.  Colt is incorporated in Delaware and
headquartered in West Hartford, Connecticut.

In 1992, Colt Manufacturing Company, then the principal operating
subsidiary, filed chapter 11 petitions in the U.S. Bankruptcy
Court
for the District of Connecticut.  An investment by Zilkha & Co.
allowed CMC to confirm a chapter 11 plan and emerge from
Bankruptcy
in 1994.

Sometime after 1994, majority ownership of the Company
Transitioned
from Zilkha & Co. to Sciens Capital Management.

On June 12, 2015, Colt's exchange offer, consent solicitation and
solicitation of acceptances of a prepackaged plan of
reorganization, dated April 14, 2015, as supplemented, with
respect
to its $250 million in 8.75% Senior Notes due 2017 expired.  The
conditions to the exchange offer, the consent solicitation and the
prepackaged plan of reorganization were not satisfied, and those
conditions were not waived by Colt.  Colt's restructuring support
agreement with Marblegate Special Opportunities Master Fund, L.P.
and Morgan Stanley Senior Funding, Inc., the Company's senior
secured term loan lenders, requires it to file for Chapter 11
bankruptcy.

Accordingly, Colt Holding Company LLC and nine affiliates,
including Colt Defense LLC, on June 14, 2015, filed voluntary
petitions (Bankr. D. Del. Lead Case No. 15-11296) for relief under
Chapter 11 of the Bankruptcy Code to pursue a sale of the assets
as
a going concern.  Colt Defense estimated $100 million to $500
million in assets and debt.

On June 16, 2015, the Court directed the joined administration of
the assets.

The Debtors tapped Richards, Layton & Finger, P.A., and O'Melveny
&
Myers LLP, as attorneys, and Kurtzman Carson Consultants LLC as
claims and noticing agent.  Perella Weinberg Partners L.P. is
acting as financial advisor of the Company, and Mackinac Partners
LLC is acting as its restructuring advisor.

Wilmington Savings Fund Society, FSB, as agent under the $13.33
million Term DIP Loan Agreement, is represented by Pryor Cashman
LLP's Eric M. Hellige, Esq.; and Willkie Farr & Gallagher LLP's
Leonard Klingbaum, Esq.

Cortland Capital Market Services LLC, as agent under the $6.67
million Senior DIP Credit Agreement, is represented by Holland &
Knight LLP's Joshua M. Spencer, Esq.; Stroock & Stroock & Lavan
LLP's Brett Lawrence, Esq.; and Osler, Hoskin & Harcourt LLP's
Richard Borins, Esq., and Tracy Sandler, Esq.

The U.S. Trustee for Region 3 appointed five creditors of Colt
Defense Inc. and its affiliates to serve on the official committee
of unsecured creditors.  MagPul Industries Corp. has resigned from
the committee leaving only four Committee members.

                           *     *     *

Colt's equity sponsor, Sciens Capital Management, has agreed to
act
as a stalking horse bidder in the proposed asset sale.  Details of
the deal were not provided in Colt's news statement announcing the
Chapter 11 filing.  Colt, however, said it would be soliciting
competing bids and has appointed an independent committee of its
board of managers to manage the process and evaluate bids.  Colt
expects to complete the entire Chapter 11 process in 60-90 days.

Sciens Capital is represented by Skadden, Arps, Slate, Meagher &
Flom LLP's Anthony W. Clark, Esq., and Jason M. Liberi, Esq.

Colt Defense LLC on Oct. 9 disclosed that it has taken a
significant step toward completion of its restructuring and exit
from chapter 11 by filing a plan of reorganization and a
disclosure
statement with the U.S. Bankruptcy Court for the District of
Delaware.

The Plan and disclosure statement are consistent with the terms of
a restructuring support agreement among Colt, holders of over 60%
of Colt's outstanding 8.75% Senior Notes due 2017, Sciens Capital,
and the landlord under the lease for the Company's West Hartford,
Connecticut manufacturing facility and corporate headquarters.
Under the Plan, Colt will receive $50 million in new capital from
certain of the Supporting Noteholders and Sciens Capital, which
will allow the Company to execute its business plan and emerge
from
chapter 11.  The Plan secures options for the Company to continue
operations in West Hartford, Connecticut on a long-term basis.
The
Plan and disclosure statement also include the terms on which the
Company's secured lenders, including Morgan Stanley Senior
Funding,
Inc., have agreed to refinance their prepetition and post-petition
loans through new secured exit facilities to be issued on the Plan
effective date.


CONCIERGE TECHNOLOGIES: Has Going Concern Doubt, Kabani & Co. Says
------------------------------------------------------------------
Kabani & Company, Inc., in Los Angeles, California, in a letter
dated Oct. 6, 2015, to the board of directors and stockholders of
Concierge Technologies, Inc., raised substantial doubt about the
Company's ability to continue as a going concern.

The firm audited the consolidated balance sheets of Concierge
Technologies, Inc. and its subsidiaries for the fiscal years ended
June 30, 2015 and 2014, and the related consolidated statements of
operations, stockholders' deficit, and cash flows for each of the
years in the two-year period ended June 30, 2015.

Kabani & Company pointed out that the Company has incurred
cumulative losses of $6,349,570. These factors raise substantial
doubt about the Company's ability to continue as a going concern.

The Company incurred a loss from continuing operations (before
provisions for income taxes), for the year ended June 30, 2015, of
$204,216 as compared to a loss of $176,332 for the year ended June
30, 2014.  The Company's net loss from continuing operations has
increased by $27,884.  Management attributes the increased loss to
the transaction costs incurred to raise equity capital coupled with
loan interest on borrowed funds and convertible debenture costs.

The net income on a consolidated basis for the year ended June 30,
2015 was $14,191, after giving consideration to income from
discontinued operations (including gain on disposal of our
subsidiary) of $218,407, as compared to net loss, of $319,820, for
the year ended June 30, 2014.

As of June 30, 2015, the company's balance sheet showed total
assets of $2,334,259, total liabilities of $286,501, and total
stockholders' equity of $2,047,758.

Management believes that, through execution of their current
business plan, the Company will be able to continue to pay its
financial obligations and to avoid increases in its accrued
liabilities in the coming fiscal year.

A copy of the Company's annual report is available for free at
http://is.gd/W4iCIG

Concierge, through its wholly owned operating subsidiary
Kahnalytics, Inc., is in the business of importing, selling,
distributing and installing high-definition digital video recorders
with GPS mapping, audio recording, wireless broadcasting, playback
and security features as conceptualized to provide historical
records of vehicle driving behavior and mobile incidents.


CONNEAUT LAKE: Bankruptcy Plan From Creditors Expected This Week
----------------------------------------------------------------
Keith Gushard at Meadville Tribune reports that Chief Judge Jeffery
Deller of U.S. Bankruptcy Court of Western Pennsylvania ruled on
Friday that Conneaut Lake Park's creditors may file their own
bankruptcy plan calling for the sale of the the amusement park's
assets to settle its debts.  Meadville Tribune says that that
creditors may file the Plan this week.

Meadville Tribune relates that Judge Deller also ordered another
revised Chapter 11 bankruptcy disclosure statement from Trustees of
Conneaut Lake Park, the nonprofit corporation that oversees
operations of the amusement park.  

According to the report, Lawrence Bolla, Esq., the attorney for
four taxing bodies, said that a bankruptcy plan to liquidate the
park's assets could by filed by the end of this week by real estate
tax creditors.  Judge Deller said that a hearing on the proposed
creditors plan would be scheduled for approximately three weeks
after it is filed, the report states.

Meadville Tribune says that Trustees want to sell the Flynn
property located north of the amusement park's midway/Beach Club
site.  The Trustee stated in court filings that the property is not
considered necessary for the operation of Conneaut Lake Park.

Citing George Snyder, the attorney for Trustees, Meadville Tribune
reports that the Flynn property has been revised to a total of
seven parcels that would be sold and that there already is a
potential buyer for one lot at an estimated $281,000.  According to
Meadville Tribune, Mark Turner, executive director of Trustees,
said that there is a sales agreement on a parcel, and that the
proposed sale is expected to be filed with the bankruptcy court
this week.

                     About Conneaut Lake Park

Conneaut Lake Park is a summer amusement resort, located in
Conneaut Lake, Pennsylvania.

Trustees of Conneaut Lake Park, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. W.D. Pa. Case No. 14-11277) in Erie, Pennsylvania,
on Dec. 4, 2014.  The case is assigned to Judge Thomas P. Agresti.
The Debtor tapped George T. Snyder, Esq., at Stonecipher Law Firm,
in Pittsburgh, as counsel.  The Debtor estimated assets and debt of
$1 million to $10 million.

Trustees of Conneaut Lake Park filed for bankruptcy protection less
than 20 hours before the Crawford County amusement park was
scheduled to go to sheriff's sale for almost $930,000 in back taxes
and related fees.


COYNE INTERNATIONAL: Womble Carlyle Okayed as Panel's Counsel
-------------------------------------------------------------
The Official Committee of Unsecured Creditors of Coyne
International Enterprises, Corp. sought and obtained permission
from the Hon. Margaret Cangilos-Ruiz of the U.S. Bankruptcy Court
for the Northern District of New York to retain Womble Carlyle
Sandridge & Rice, LLP as lead counsel for the Committee, nunc pro
tunc to August 27, 2015.

The Committee requires Womble Carlyle to:

   -- provide legal advice as necessary with respect to the
      Committee's powers and duties as an official committee
      appointed under Bankruptcy Code section 1102;

   -- assist the Committee in investigating the acts, conduct,
      assets, liabilities, and financial condition of the Debtor,
      the operation of the Debtor's businesses, potential claims,
      and any other matters relevant to the case, to the sale of
      assets, or to the formulation of a plan of reorganization or

      liquidation (a "Plan");

   -- participate in the formulation of a Plan;

   -- provide legal advice as necessary with respect to any
      disclosure statement and Plan filed in this case and with
      respect to the process for approving or disapproving
      disclosure statements and confirming or denying confirmation

      of a Plan;

   -- prepare on behalf of the Committee, as necessary,
      applications, motions, objections, complaints, answers,
      orders, agreements, and other legal papers;

   -- appear in Court to present necessary motions, applications,
      objections, and pleadings, and otherwise protecting the
      interests of those represented by the Committee; and

   -- perform such other legal services as may be required and as
      are in the best interests of the Committee and creditors.

Womble Carlyle will be paid at these hourly rates:

       Matthew P. Ward, Partner           $495
       Ericka F. Johnson, Associate       $375
       JudyWray, Paralegal                $260
       Partners                           $300-$730
       Of Counsel                         $225-$730
       Senior Counsel                     $125-$450
       Counsel                            $100-$450
       Associates                         $230-$465
       Paralegals                         $50-$350

Womble Carlyle will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Matthew P. Ward, partner of Womble Carlyle, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their estates.

Womble Carlyle can be reached at:

       Matthew P. Ward, Esq.
       WOMBLE CARLYLE SANDRIDGE & RICE, LLP
       222 Delaware Avenue, Suite 1501
       Wilmington, DE 19801
       Tel: (302) 252-4338
       Fax: (302) 661-7711
       E-mail: MaWard@wcsr.com

                    About Coyne International

Coyne International Enterprises Corp. filed a Chapter 11 bankruptcy
petition (Bankr. N.D.N.Y. Case No. 15-31160) on July 31, 2015.  The
petition was signed by Mark Samson as CEO.  

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


CURTIS JACKSON: Slams Garvey Schubert with $75M Malpractice Suit
----------------------------------------------------------------
Kat Greene at Bankruptcy Law360 reported that Rapper 50 Cent
accused of malpractice Garvey Schubert Barer and the attorneys who
represented him in licensing negotiations and arbitration disputes
with a headphones maker in which the now-bankrupt entertainer had
invested, saying in a complaint on Tuesday that the firm and its
attorneys owe him $75 million.

The rapper, whose legal name is Curtis Jackson, said that his
attorneys at Garvey Schubert Barer had failed to protect him in
negotiations with Sleek Audio LLC, a company that took more than $2
million of Jackson's money.

Curtis James Jackson, III, aka 50 Cent, filed for Chapter 11
bankruptcy protection (Bankr. D. Conn. Case No. 15-21233) on July
13, 2015.



CYTODYN INC: Aug. 31 Balance Sheet Upside Down by $6.7 Million
--------------------------------------------------------------
Cytodyn Inc. incurred a net loss of $8,895,015 for the three months
ended Aug. 31, 2015, and has an accumulated deficit of $80,417,317
as of Aug. 31, 2015, according to Nader Z. Pourhassan, president
and chief executive officer, and Michael D. Mulholland, chief
financial officer, treasurer and corporate secretary in a
regulatory filing dated Oct. 9, 2015.

Messrs. Pourhassan and Mulholland said these factors, among others,
raise substantial doubt about the Company's ability to continue as
a going concern.

As of Aug. 31, 2015, the Company disclosed total assets of
$6,138,638, total liabilities of $12,853,080, and total
shareholders' deficit of $6,714,442.

A copy of the Company's quarterly report is available for free at:
http://is.gd/7uBf8p

The Company is developing a class of therapeutic monoclonal
antibodies to address unmet medical needs in the areas of HIV and
Acquired Immune Deficiency Syndrome.


D CARS CORP: Case Summary & Largest Unsecured Creditors
-------------------------------------------------------
Debtor affiliates filing separate Chapter 11 bankruptcy petitions:

       Debtor                                    Case No.
       ------                                    --------
       D Cars corp                               15-07958
       PO BOX 1293
       Hatillo, PR 00659-1293

       JS Cars Corp                              15-07959
       PO BOX 1293
       Hatillo, PR 00659

Chapter 11 Petition Date: October 9, 2015

Court: United States Bankruptcy Court
       District of Puerto Rico (Old San Juan)

Judge: Hon. Enrique S. Lamoutte Inclan (15-07958)
       Hon. Edward A Godoy (15-07959)
       
Debtors' Counsel: Jose M Prieto Carballo, Esq.
                  JPC LAW OFFICE
                  PO Box 363565
                  San Juan, PR 00936-3565
                  Tel: 787-607-2066
                  Email: jmprietolaw@gmail.com

                                         Total       Total
                                        Assets     Liabilities
                                      ----------   -----------
D Cars corp                            $202,018      $2.65MM
JS Cars Corp                           $785,000      $1.67MM

The petition was signed by Jose Joaquin Lopez, president.

A. List of D Cars corp's 15 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Business Restructuring Consultants    floor plan        $159,000

CDK Global Leasing                                       $18,035

CDK Global Leasing                                       $15,940

CRIM                                 taxes 2013          $20,574

Department of Treasury               taxes 2013          $50,950

First Bank                           purchase of        $903,113
                                        dealer

First Bank                           floor plan         $514,136

First Bank                                              $149,240

Infopaginas                           services            $3,594

IRS                                     taxes             $4,824

MI Dealer Virtual                     services            $9,438

Next Gear                            floor plan          $43,049

Oriental Bank                           loan            $100,000

Oriental Bank                           Claim            $38,308

Small Business                       purchase of        $621,151
                                       dealer

B. List of JS Cars Corp's two Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
First Bank                                              $903,113

First Bank                                              $149,239


DARA PARVIN: Bankruptcy Case to Proceed Under Chapter 11
--------------------------------------------------------
Dara Parvin will have to restructure under Chapter 11 of the
Bankruptcy Code after a court converted his Chapter 7 case (Bankr.
W.D. Wash. Case No. 15-12634-CMA) to Chapter 11, at the behest of
the United States Trustee.

The Debtor commenced this case under chapter 7 on April 29, 2015.
The U.S. Trustee sought to convert the Debtor's chapter 7 case to
chapter 11 on the ground that the Debtor had sufficient disposable
income to repay his unsecured creditors through a chapter 11 plan.
The Debtor opposed, arguing that forcing him to repay his creditors
through a chapter 11 plan was tantamount to forcing him to drudge
for his creditors, which would constitute involuntary servitude in
violation of the Thirteenth Amendment of the United States
Constitution. The Debtor also contended that conversion of his
chapter 7 case to chapter 11 would not be in the best interests of
his creditors and, most particularly, himself.

Bankruptcy Judge Chris M. Alston held that the U.S. Trustee has
borne its burden of proof to justify converting the Debtor's case
to Chapter 11 pursuant to 11 U.S.C. Sec. 706(b).

A copy of the Court's September 14, 2015 Opinion is available at
http://is.gd/yzaepXfrom Leagle.com.


DUNE ENERGY: Bankr. Judge Issues Plan Confirmation Order
--------------------------------------------------------
Judge H. Christopher Mott of the United States Bankruptcy Court for
the Western District of Texas, Austin Division, on Sept. 18, 2015,
issued a findings of fact and conclusions of law regarding approval
of disclosure statement and confirmation of the Chapter 11 plan of
Dune Energy, Inc., Dune Operating Company, and Dune Properties,
Inc.

The Debtors filed their Disclosure Statement and Plan on August 20,
2015.  On September 17 and 18, 2015, the Court conducted a hearing
to consider confirmation of the Chapter 11 Plan of the Debtors and
the adequacy of the Disclosure Statement in support of the Chapter
11 Plan of the Debtors.

Judge Mott ruled that the classification of Claims and Equity
Interests described in the Plan satisfies the standards of the
Bankruptcy Code. The Debtors have complied with the terms of the
Solicitation Procedures Order and the applicable provisions of the
Bankruptcy Code.

The bankruptcy case is IN RE: DUNE ENERGY, INC. DUNE OPERATING
COMPANY DUNE PROPERTIES, INC., Chapter 11, Debtors, Case Nos.
15-10336 Jointly Administered, 15-10337, 15-10338 (Bankr. W. D.
Tex.).

A full-text copy of Judge Mott's Plan Confirmation Order is
available at http://is.gd/NEBn4Iat Leagle.com

Dune Energy, Inc., Debtor is represented by Charles A. Beckham Jr.,
Esq. -- charles.beckham@haynesboone.com -- HAYNES AND BOONE,
L.L.P., Henry Flores, Esq.-- henry.flores@haynesboone.com -- HAYNES
AND BOONE, L.L.P., Kenric D Kattner, Esq. --
kenric.kattner@haynesboone.com -- HAYNES AND BOONE, L.L.P.,
Kourtney P. Lyda, Esq. -- kourtney.lyda@haynesboone.com -- HAYNES
AND BOONE, L.L.P., and Kelli M. Stephenson, Esq. --
kelli.stephenson@haynesboone.com -- HAYNES AND BOONE, L.L.P.

                        About Dune Energy

Dune Energy, Inc. (OTCMKTS: DUNR) is an independent energy company
based in Houston, Texas.  Since May 2004, the Company has been
engaged in the exploration, development, acquisition and
exploitation of natural gas and crude oil properties, with
interests along the Louisiana/Texas Gulf Coast.  The Company's
properties cover over 90,000 gross acres across 27 producing oil
and natural gas fields.

Affiliates Dune Energy, Inc. (Bankr. W.D. Tex. Case No. 15-10336),
Dune Operating Company (Bankr. W.D. Tex. Case No. 15-10337), and
Dune Properties, Inc. (Bankr. W.D. Tex. Case No. 15-10338) filed
separate Chapter 11 bankruptcy petitions on March 8, 2015.  The
petitions were signed by James A. Watt, president and chief
executive officer.

Judge Christopher H. Mott presides over the cases.  

The Debtors listed $229 million in total assets and $144 million
in total debts as of Sept. 30, 2014.  In their schedules, Dune
Energy Inc., et al., disclosed $263,337,172 in assets and
$107,981,306 in liabilities.

Charles A. Beckham, Jr., Esq., Kourtney P. Lyda, Esq., and Kelli
M.
Stephenson, Esq., at Haynes And Boone, LLP, serve as the Debtors'
bankruptcy counsel.  Deloitte Transactions And Business Analytics
LLP is the Debtors' restructuring advisors.  Parkman Whaling LLC
is
the Debtors' sale professionals.

The U.S. trustee overseeing the Chapter 11 case of Dune Energy
appointed three creditors to serve on the official committee of
unsecured creditors.  The Committee is represented by Hugh M. Ray,
Esq., at McKool Smith, P.C.

                           *     *     *

After holding hearings on Sept. 17 and 18, U.S. Bankruptcy Judge
Christopher Mott entered an order confirming the Chapter 11 Plan
of
Dune Energy, Inc., and its debtor-affiliates.


DUNE ENERGY: Ch.11 Liquidation Plan Declared Effective
------------------------------------------------------
Dune Energy, Inc., Dune Operating Company, and Dune Properties,
Inc., said the effective date of their Chapter 11 liquidation plan
is September 30, 2015.

The Bankruptcy Court entered an order confirming the Chapter 11
Plan on September 18, 2015.  A copy of that order is available at
no extra charge at http://is.gd/MeohI2

On July 27, 2015, the Debtors closed on the sale of substantially
all of the Debtors' assets pursuant to a Purchase and Sale
Agreement dated as of June 24, 2015, as amended, with White Marlin
Oil and Gas Company, LLC and a separate Purchase and Sale Agreement
dated as of June 30, 2015, as amended, with Trimont Energy (NOW),
LLC and assigned to Trimont Energy (BL), LLC and Trimont Energy
(GIB), LLC.

On August 20, 2015, the Debtors filed with the Bankruptcy Court (1)
a proposed plan of liquidation for the resolution of certain claims
against and interests in the Debtors pursuant to section 1121(a) of
the Bankruptcy Code and (2) a related proposed disclosure
statement.

On September 17-18, 2015, the Bankruptcy Court conducted a hearing
to consider approval of the Disclosure Statement and confirmation
of the Plan.  On September 18, the Debtors filed a modified Plan to
accommodate certain comments received from the Bankruptcy Court and
parties in interest at the Confirmation Hearing. Also on September
18, the Bankruptcy Court entered its order approving the Chapter 11
Plan of the Debtors Dated September 18.

The Final Plan generally provides for the transfer of substantially
all of the Debtors' remaining property, except for certain
reserves, to a liquidating trust.  The Liquidating Trust will
manage and distribute proceeds of the liquidation of the Debtors'
assets to holders of allowed claims in accordance with the Final
Plan and the Liquidating Trust Agreement. On the effective date of
the Final Plan, all shares or other ownership interests, including
the Company's common stock, will be cancelled without further act.
Holders of equity interests in the Debtors will not be entitled to
receive any distributions on account of such equity interests. The
equity interests in the Debtors, as reorganized after the Effective
Date (the "Reorganized Debtors") will be issued to the trustee of
the Liquidating Trust.  

As of the Effective Date, Dan Lain became the Plan Trustee of the
Plan Trust in accordance with the Plan and Confirmation Order.  He
may be reached at:

     Dan Lain
     LAIN, FAULKNER & CO., P.C.
     400 N. St. Paul, Suite 600
     Dallas, TX 75201

The Liquidating Trustee will serve as the sole director of each of
the Reorganized Debtors after the Effective Date. The Liquidating
Trustee will, among other things, liquidate assets, resolve
disputed claims, pursue any reserved causes of action, wind up the
affairs of the Reorganized Debtors, and make interim distributions
and a final distribution. The Reorganized Debtors will maintain
certain reserves that will be used to pay certain allowed claims
under the Final Plan. Once the Reorganized Debtors have completed
the wind-up of their businesses, the Liquidating Trustee shall
dissolve the Reorganized Debtors under applicable non-bankruptcy
law.

Described in very general terms, all allowed secured claims,
allowed administrative claims, allowed professional compensation
claims, allowed priority unsecured tax claims, allowed priority
employee claims, allowed priority unsecured non-tax claims, allowed
secured tax claims, allowed first lien lender claims, allowed other
secured claims, allowed second lien loan claims, and allowed
general unsecured claims will either be paid in full or receive a
pro rata distribution of the proceeds of the liquidation of the
Debtors' remaining property. Holders of intercompany claims and
holders of subordinated claims will receive no distributions under
the Final Plan. Additional information regarding the classification
and treatment of claims and equity interests can be found in
Articles 2, 3, and 4 of the Final Plan.

The Final Plan and the Plan Confirmation Order provide for
substantive consolidation of the Debtors' Chapter 11 cases into a
single Chapter 11 case for purposes of the Final Plan and the
distributions to be made thereunder. Pursuant to the Final Plan and
the Plan Confirmation Order:

     (i) all assets and liabilities of the Debtors are deemed
merged;

    (ii) all guarantees by one Debtor of the obligations of another
Debtor are deemed eliminated so that any claim against any Debtor
and any guarantee thereof executed by any other Debtor and any
joint and several liability of the Debtors are deemed to be one
obligation of the consolidated Debtors;

   (iii) each and every claim filed or to be filed in the Chapter
11 case of any of the Debtors are deemed filed against the
consolidated Debtors and are deemed one claim against and a single
obligation of the consolidated Debtors; and

   (iv) claims by one Debtor against another Debtor are disallowed
claims without a further order of the Bankruptcy Court or action by
any person.

Prior to the confirmation of the Final Plan, 72,891,613 shares of
the common stock, $.001 par value, of the Company were outstanding.
No shares of the common stock of the Company are reserved for
future issuance in respect of claims by the Final Plan or
otherwise. As of the Effective Date, all equity interests in the
Company were cancelled and have no value.

The Company's principal assets primarily consisted of cash and cash
equivalents and various claims and causes of action. As of August
31, 2015, the Company held cash and cash equivalents in the
approximate amount of $12 million. The non-cash assets belonging to
the Company or its affiliates include, but are not limited to, the
following:

     (1) accounts receivable;
     (2) certain prepayments and other current assets;
     (3) certain property and equipment;
     (4) all retained rights of action set forth on Exhibit C to
the Final Plan;
    (5) claims arising out of insurance policies; and
    (6) avoidance claims and causes of action.

As of August 31, 2015, the Debtors outstanding prepetition
indebtedness totaled over $131 million.

On September 30, 2015, all conditions to the occurrence of the
Effective Date set forth in the Final Plan and the Plan
Confirmation Order were satisfied or waived in accordance
therewith. On the same date, the Debtors filed a Notice of
Effective Date of the Plan with the Bankruptcy Court.

                        About Dune Energy

Dune Energy, Inc. (OTCMKTS: DUNR) is an independent energy company
based in Houston, Texas.  Since May 2004, the Company has been
engaged in the exploration, development, acquisition and
exploitation of natural gas and crude oil properties, with
interests along the Louisiana/Texas Gulf Coast.  The Company's
properties cover over 90,000 gross acres across 27 producing oil
and natural gas fields.

Affiliates Dune Energy, Inc. (Bankr. W.D. Tex. Case No. 15-10336),
Dune Operating Company (Bankr. W.D. Tex. Case No. 15-10337), and
Dune Properties, Inc. (Bankr. W.D. Tex. Case No. 15-10338) filed
separate Chapter 11 bankruptcy petitions on March 8, 2015.  The
petitions were signed by James A. Watt, president and chief
executive officer.

Judge Christopher H. Mott presides over the cases.  

The Debtors listed $229 million in total assets and $144 million
in total debts as of Sept. 30, 2014.  In their schedules, Dune
Energy Inc., et al., disclosed $263,337,172 in assets and
$107,981,306 in liabilities.

Charles A. Beckham, Jr., Esq., Kourtney P. Lyda, Esq., and Kelli
M.
Stephenson, Esq., at Haynes And Boone, LLP, serve as the Debtors'
bankruptcy counsel.  Deloitte Transactions And Business Analytics
LLP is the Debtors' restructuring advisors.  Parkman Whaling LLC
is
the Debtors' sale professionals.

The U.S. trustee overseeing the Chapter 11 case of Dune Energy
appointed three creditors to serve on the official committee of
unsecured creditors.  The Committee is represented by Hugh M. Ray,
Esq., at McKool Smith, P.C.


DUNE ENERGY: James Watt Steps Down as CEO, Plan Trustee Takes Over
------------------------------------------------------------------
Dune Energy, Inc., disclosed in a Form 8-K report with the
Securities and Exchange Commission that pursuant to the terms of
the Debtors' confirmed Chapter 11 liquidation plan, the Company's
sole director James A. Watt was terminated as a director of the
Company and from his positions as Chief Executive Officer,
President and Secretary of the Company without cause, effective as
of the Effective Date, and Dan B. Lain was appointed as the sole
member of the Board of Directors and as the plan trustee.

Mr. Lain may be reached at:

     Dan Lain
     LAIN, FAULKNER & CO., P.C.
     400 N. St. Paul, Suite 600
     Dallas, TX 75201

The Liquidating Trustee will serve as the sole director of each of
the Reorganized Debtors after the Effective Date. The Liquidating
Trustee will, among other things, liquidate assets, resolve
disputed claims, pursue any reserved causes of action, wind up the
affairs of the Reorganized Debtors, and make interim distributions
and a final distribution. The Reorganized Debtors will maintain
certain reserves that will be used to pay certain allowed claims
under the Final Plan. Once the Reorganized Debtors have completed
the wind-up of their businesses, the Liquidating Trustee shall
dissolve the Reorganized Debtors under applicable non-bankruptcy
law.

                        About Dune Energy

Dune Energy, Inc. (OTCMKTS: DUNR) is an independent energy company
based in Houston, Texas.  Since May 2004, the Company has been
engaged in the exploration, development, acquisition and
exploitation of natural gas and crude oil properties, with
interests along the Louisiana/Texas Gulf Coast.  The Company's
properties cover over 90,000 gross acres across 27 producing oil
and natural gas fields.

Affiliates Dune Energy, Inc. (Bankr. W.D. Tex. Case No. 15-10336),
Dune Operating Company (Bankr. W.D. Tex. Case No. 15-10337), and
Dune Properties, Inc. (Bankr. W.D. Tex. Case No. 15-10338) filed
separate Chapter 11 bankruptcy petitions on March 8, 2015.  The
petitions were signed by James A. Watt, president and chief
executive officer.

Judge Christopher H. Mott presides over the cases.  

The Debtors listed $229 million in total assets and $144 million
in total debts as of Sept. 30, 2014.  In their schedules, Dune
Energy Inc., et al., disclosed $263,337,172 in assets and
$107,981,306 in liabilities.

Charles A. Beckham, Jr., Esq., Kourtney P. Lyda, Esq., and Kelli
M.
Stephenson, Esq., at Haynes And Boone, LLP, serve as the Debtors'
bankruptcy counsel.  Deloitte Transactions And Business Analytics
LLP is the Debtors' restructuring advisors.  Parkman Whaling LLC
is
the Debtors' sale professionals.

The U.S. trustee overseeing the Chapter 11 case of Dune Energy
appointed three creditors to serve on the official committee of
unsecured creditors.  The Committee is represented by Hugh M. Ray,
Esq., at McKool Smith, P.C.


DUNE ENERGY: Oct. 30 Deadline to File Admin. Claims
---------------------------------------------------
In view of the effective date of the Chapter 11 liquidation Plan
for Dune Energy, Inc., Dune Operating Company, and Dune Properties,
Inc., the following deadlines have been set:

     Deadline to file claims arising out
     of the rejection of Executory Contracts
     (30 days after the Effective Date)         October 30, 2015

     Deadline to file requests for payment
     of Administrative Claims (30 days after
     the Effective Date)                        October 30, 2015

     Deadline for professionals to file
     applications for final allowance of
     compensation and reimbursement of
     expenses (45 days after the Effective
     Date)                                      November 16, 2015

                        About Dune Energy

Dune Energy, Inc. (OTCMKTS: DUNR) is an independent energy company
based in Houston, Texas.  Since May 2004, the Company has been
engaged in the exploration, development, acquisition and
exploitation of natural gas and crude oil properties, with
interests along the Louisiana/Texas Gulf Coast.  The Company's
properties cover over 90,000 gross acres across 27 producing oil
and natural gas fields.

Affiliates Dune Energy, Inc. (Bankr. W.D. Tex. Case No. 15-10336),
Dune Operating Company (Bankr. W.D. Tex. Case No. 15-10337), and
Dune Properties, Inc. (Bankr. W.D. Tex. Case No. 15-10338) filed
separate Chapter 11 bankruptcy petitions on March 8, 2015.  The
petitions were signed by James A. Watt, president and chief
executive officer.

Judge Christopher H. Mott presides over the cases.  

The Debtors listed $229 million in total assets and $144 million
in total debts as of Sept. 30, 2014.  In their schedules, Dune
Energy Inc., et al., disclosed $263,337,172 in assets and
$107,981,306 in liabilities.

Charles A. Beckham, Jr., Esq., Kourtney P. Lyda, Esq., and Kelli
M.
Stephenson, Esq., at Haynes And Boone, LLP, serve as the Debtors'
bankruptcy counsel.  Deloitte Transactions And Business Analytics
LLP is the Debtors' restructuring advisors.  Parkman Whaling LLC
is
the Debtors' sale professionals.

The U.S. trustee overseeing the Chapter 11 case of Dune Energy
appointed three creditors to serve on the official committee of
unsecured creditors.  The Committee is represented by Hugh M. Ray,
Esq., at McKool Smith, P.C.


ECONOMY CAR: Files for Chapter 11; 341(a) Meeting on Oct. 26
------------------------------------------------------------
Economy Car Service LLC filed for Chapter 11 bankruptcy protection
(Bankr. S.D.N.Y. Case No. 15-12603) on Sept. 22, 2015, estimating
its assets and liabilities at up to $100,000 each.  Dan Shaked,
Esq., at Shaked Law Group, PC, serves as the Company's bankruptcy
counsel.

An 11 U.S.C. Sec. 341(a) meeting of creditors will be held on Oct.
26, 2015, at 2:00 p.m. at 80 Broad Street, 4th Floor, USTM.

Judge Shelley C. Chapman presides over the case.

The Company must file its proposed Chapter 11 plan and accompanying
disclosure statement by Jan. 20, 2016.

Economy Car Service LLC is headquartered in Bronx, New York.


ELO TOUCH: Moody's Changes PDR to Caa1-PD/LD on Debt Forgiveness
----------------------------------------------------------------
Moody's Investors Service has assigned a limited default ("/LD")
designation to ELO Touch Solutions, Inc.'s Caa1-PD Probability of
Default Rating following the forgiveness of $15 million of ELO's
Senior Secured Second Lien Term Loan.  This transaction reduced the
balance on the Second Lien Debt to $22.5 million.  Moody's has
affirmed the Caa1 Corporate Family Rating (CFR), the Caa1-PD PDR,
and the instrument ratings.  The outlook remains negative.

Moody's believes that the debt forgiveness was motivated by a
desire to avoid a potential covenant violation emerging in the next
few quarters on the Senior Secured First Lien Credit Facilities
(revolver and term loan) without resorting to another equity cure.
(ELO has exercised two of its three permitted equity cures, the
first in the quarter ended June 2013 and most recently for the
quarter ended March 2015.)

The /LD designation reflects Moody's view that the debt forgiveness
constitutes a distressed exchange under Moody's definition of
default.  Moody's definition of default is intended to capture
events whereby issuers fail to meet debt service obligations
outlined in their original debt agreements.  Moody's will remove
the /LD designation from the PDR in three days.  These transactions
do not constitute an event of default under ELO's credit
agreements.  Moody's considers the debt forgiveness to be modestly
credit positive due to the reduction in interest expense and debt
balance.

RATINGS RATIONALE

ELO's Caa1 CFR reflects the company's weak liquidity profile as we
expect ELO will need an additional equity cure or debt forgiveness
in the next few quarters to avoid a covenant default due to
scheduled covenant step-downs and weak EBITDA.  The rating also
reflects ELO's high leverage given the company's small scale and
our expectations of flat to declining revenues and thin operating
profit margin due to the maturity of the segments in which ELO
operates.  Over the next two years, we expect a gradual, but steady
improvement in profitability on modest revenue growth as ELO begins
to benefit from growing revenues from new products introduced in
2015, which should offset declines in the mature touch screen
monitors product lines.  Nevertheless, Moody's expects that this
improving profitability will be insufficient to produce meaningful
positive FCF over the near term and thus debt reduction will be
minimal.

The negative rating outlook reflects the increased risk of covenant
violation over the next year as the leverage financial maintenance
covenant will tighten and we expect EBITDA to remain weak.

ELO's ratings could be downgraded if revenue declines or gross
margins tighten, if ELO consumes free cash flow on a sustained
basis, or if ELO's available liquidity is on-course to decline
below $15 million.  The rating outlook could be stabilized if the
owner injects cash equity into ELO and EBITDA does not decline
further such that a covenant violation over the next year is
unlikely.  Moody's would also expect for ELO to begin building
liquidity.

Although an upgrade is unlikely over the next year, the rating
could be upgraded over the intermediate term if ELO achieves
sustained growth in revenues and EBITDA margin (Moody's adjusted)
in the double digits.  Moody's would expect that ELO would generate
sufficient EBITDA to remain comfortably in compliance with the
financial maintenance covenants without requiring another equity
cure or debt forgiveness.  Moody's would also expect consistent FCF
generation with FCF to debt (Moody's adjusted) sustained at least
in the mid single digits.

Affirmations:

Issuer: ELO Touch Solutions, Inc.
  Corporate Family Rating, Affirmed Caa1
  Probability of Default Rating, Affirmed Caa1-PD (assigned /LD)
  Senior Secured Revolving Credit Facility June 2017, Affirmed B3,

   LGD3
  Senior Secured 1st lien Term Loan June 2018, Affirmed B3, LGD3
  Senior Secured 2nd Lien Term Loan Dec 2018, Affirmed Caa2, LGD5

Outlook Actions:

Issuer: ELO Touch Solutions, Inc.
  Outlook, Remains Negative

ELO, based in Milpitas, California, produces touchscreen panels
used in point-of-sale devices, industrial automation, and airport
ticketing kiosks, among other uses.  ELO is owned by private equity
firm The Gores Group.  Moody's expects ELO to generate revenues of
at least $330 million over the next year.

The principal methodology used in this rating was Global Technology
Hardware published in October 2010.



ERIE HOCKEY CLUB: Court Dismisses Chapter 11 Bankruptcy Case
------------------------------------------------------------
Ed Palattella at the Erie Times-News reports that the Bankruptcy
Court dismissed the Chapter 11 bankruptcy case of Erie Otters on
Oct. 6, 2015, after all creditors have been fully paid.

The Associated Press recalls that former owner Sherry Bassin sold
the Ontario Hockey League franchise to retired Canadian broadcaster
James Waters for $7.2 million on July 17, 2015, which enabled the
payment of all of the former owner's debt.  According to Erie
Times, about $1.4 million was left for Mr. Bassin.

The Erie Times relates that the Otters case moved so quickly that
Mr. Bassin did not submit a Chapter 11 reorganization plan, which
would have detailed a payment schedule.

                   About The Erie Hockey Club

The Erie Hockey Club Ltd.'s primary asset is its franchise
agreement with the Ontario Hockey League for the Erie Otters hockey
team.  The sole shareholder is Bassin Hockey.

Affiliates Erie Hockey Club Limited (Bankr. W.D. Pa. Case No.
15-10380) and parent Bassin Hockey, Inc. (Bankr. W.D. Pa. Case No.
15-10381) filed Chapter 11 bankruptcy petitions on April
8, 2015, to stop the lender, National Hockey League's Edmonton
Oilers, from forcing a sale of the Otters to collect on a $4.6
million debt.

Erie Hockey and Bassin Hockey estimated their assets and
liabilities between $1 million and $10 million each.  

Nicholas R. Pagliari, Esq., and James R. Walczak, Esq., at
MacDonald, Illig, Jones & Britton LLP serve as the Debtors'
bankruptcy counsel.  Schaffner Knight Minnaugh & Company is the
Debtors' accountant.  Game Plan Special Services LLC is the
Debtors' broker.

Judge Thomas P. Agresti presides over the case.



ESSAR STEEL: S&P Lowers CCR to 'CCC-', Outlook Negative
-------------------------------------------------------
Standard & Poor's Ratings Services said it lowered its long-term
corporate credit rating on Canada-based steel producer Essar Steel
Algoma Inc. (ESA) to 'CCC-' from 'CCC+'.  The outlook is negative.


At the same time, Standard & Poor's lowered its issue-level ratings
on the company's senior secured asset-based revolving facility
(ABL) and term loan to 'CCC+' from 'B', with no change to the '1'
recovery rating.  In addition, Standard & Poor's lowered its
issue-level rating on the company's senior secured notes to 'CCC-'
from 'B-' and revised its recovery rating on the debt to '3' from
'2'.  A 3 recovery rating indicates meaningful (50%-70%; high end
of the range) recovery in a default scenario.  Finally, Standard &
Poor's lowered its issue-level rating on ESA's junior secured notes
to 'C' from 'CCC-', with no change to the '6' recovery rating.

"We base our downgrade of ESA on continuing depressed North
American hot-rolled steel and plate prices, which we estimate have
severely constrained the company's liquidity position," said
Standard & Poor's credit analyst Jarrett Bilous.

In S&P's view, generally soft demand, excess global steel capacity,
and high imports into North America are primarily responsible, and
S&P expects prices to remain weak at least into 2016.  Furthermore,
in the event the company is not able to resolve the recently
reported contract dispute with its primary iron ore supplier,
Cliffs Natural Resources Inc., in a timely manner, S&P expects this
would accelerate the liquidity issues the company faces.

North American steel prices have remained below S&P's expectations,
with benchmark hot-rolled steel prices recently dropping to close
to US$400 per metric ton.  S&P expects prices to remain under
pressure in ESA's fiscal 2016 and limit improvement in the
company's near-term liquidity.  S&P believes the company has
options to improve its cash position over the next two quarters,
including asset sales, and S&P cannot rule out the potential for
additional support from its parent.  However, S&P believes a
default is inevitable without the aforementioned favorable changes
given ESA's high fixed-cost structure and the need to fund
seasonally high working capital requirements over this period.

S&P continues to view ESA's business risk profile as "vulnerable,"
based primarily on S&P's view of the company's high exposure to
historically volatile steel industry conditions and limited
operating diversity.  ESA mainly manufactures flat-rolled carbon
steel, which makes up about 80% of total shipments, and competes in
cyclical and capital-intensive end markets.  A large share of its
steel production is commodity hot-rolled sheet, which limits
differentiation from competitions.  Nearly all of ESA's production
is sold at spot prices or short-term contracts based on spot prices
rather than at fixed prices.

S&P views the company's financial risk profile as "highly
leveraged" based on ESA's high debt load and significant
sensitivity to volatile steel prices.

The negative outlook reflects S&P's expectation it would lower the
corporate credit rating if the company defaults on its debt
servicing obligations, which S&P believes could occur within the
next six months unless steel prices materially improve over the
near term or the company receives outside financial support.

S&P would expect to lower the company's corporate credit rating to
'D' or 'SD' (default or selective default) in the event of a
default or distressed exchange of its debt obligations,
respectively.

S&P could raise its ratings on ESA if S&P believes the company will
not default over the next 12 months.  In S&P's view, this would
require sharply higher steel prices that are sustained over the
next several months, significant asset sales, or outside liquidity
support.



EXCO RESOURCES: S&P Affirms 'B-' CCR & Revises Outlook to Neg.
--------------------------------------------------------------
Standard & Poor's Ratings Services affirmed its 'B-' corporate
credit rating on Dallas-based exploration and production (E&P)
company EXCO Resources Inc., and revised the outlook to negative
from stable.  At the same time, S&P affirmed its 'B+' issue-level
rating on the company's senior secured bank debt and its 'CCC'
issue-level rating on its senior unsecured notes.

"The outlook revision reflects our belief that EXCO's capital
structure could become unsustainable in the next couple of years,
given our expectation that commodity prices will remain depressed
for longer than previously expected," said Standard & Poor's credit
analyst Christine Besset.  "We believe that development
opportunities yielding satisfactory rates of returns have
diminished and that the company's growth prospects for production
and cash flow generation have weakened," said Ms. Besset.

As a result, Standard & Poor's expects the company's leverage to
remain elevated for a longer period of time than previously
anticipated.  In addition, although S&P characterizes liquidity as
"adequate," it will likely deteriorate within the next 12 to 24
months unless the company finds additional external funding,
including asset sales or capital markets transactions.  S&P views
EXCO's business risk profile as "vulnerable," as defined in S&P's
criteria.  S&P considers the company's financial risk profile to be
"highly leveraged."

The negative outlook reflects S&P's belief that EXCO's capital
structure could become unsustainable next year as S&P expects
commodity prices to remain weak for longer than previously expected
and liquidity will likely deteriorate in 2016 unless the company
finds additional financing.  S&P could lower the rating if it
viewed debt leverage as unsustainable or liquidity deteriorated
such that S&P viewed it as "less than adequate."

S&P could return the rating outlook to stable if it believed that
EXCO could generate EBITDA sufficient to cover annual interest
charges of about $110 million and maintenance capex of about $250
million, which would most likely occur if commodity prices
recovered materially.



FEDERATION EMPLOYMENT: Court Approves Kalmon Dolgin as Broker
-------------------------------------------------------------
Federation Employment and Guidance Service, Inc. dba FEGS sought
and obtained permission from the Hon. Robert E. Grossman of the
U.S. Bankruptcy Court for the Eastern District of New York to
employ Kalmon Dolgin Affiliates, Inc. as real estate broker to
assist with the sale and disposition of the Debtor's real property
located at 21 Duryea Place, Brooklyn, New York 11226 - Block 1161,
Lot 5132 adn Lot 17 (the "Property").

The Debtor requires Kalmon Dolgin to:

   (a) market the Property in accordance with the Marketing Plan
       provided to the Debtor and the Committee;

   (b) analyze offers and proposals from potential purchasers and
       offer recommendations to the Debtor in connection with any
       proposed transaction involving the Property;

   (c) assist with negotiations regarding any potential
       transaction involving the Property; and

   (d) assist with the consummation of any transactions involving
       the Property.

As detailed in the Listing Agreement, upon the sale of the
Property, Kalmon Dolgin will be paid a commission equal to 5% of
the sale price.

Neil Dolgin, co-president of Kalmon Dolgin, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their estates.

Kalmon Dolgin can be reached at:

       Neil Dolgin
       Kalmon Dolgin Affiliates, Inc.
       101 Richardson Street
       Brooklyn, NY 11211
       Tel: (718) 388-7700
       Fax: (718) 782-3755
       Email: dolgin@kalmondolgin.com

                            About FEGS

Established in 1934 amidst the Great Depression, Federation
Employment & Guidance Service, Inc. ("FEGS") is a not-for-profit
provider of various health and social services to more than 120,000
individuals annually in the areas of behavioral health,
disabilities, housing, home care, employment/workforce, education,
youth and family services.  At its peak, FEGs' network  of programs
operated over 350 locations throughout metropolitan New York and
Long Island and employed 2,217 highly skilled professionals.

FEGS sought Chapter 11 bankruptcy protection (Bankr. E.D.N.Y. Case
No. 15-71074) in Central Islip, New York on March 18, 2015.

The Debtor has engaged Garfunkel, Wild, P.C., as general bankruptcy
counsel; Togut, Segal & Segal, LLP, as co-counsel; JL Consulting
LLC as Restructuring Advisor, as restructuring advisor; Crowe
Horwath, LLP as accountants; and Rust Consulting/Omni Bankruptcy as
claims and noticing agent.

The Debtor disclosed $86,697,814 in assets and $45,572,524 in
liabilities as of the Chapter 11 filing.

The U.S. Trustee for Region 2 appointed three members to the
Official Committee of Unsecured Creditors.  The Committee tapped
Pachulski Stang Ziehl & Jones LLP as its counsel.


FPMC SAN ANTONIO: Section 341 Meeting Set for Nov. 2
----------------------------------------------------
A meeting of creditors in the bankruptcy case of FPMC San Antonio
Realty Partners, LP, will be held on Nov. 2, 2015, at 8:30 a.m. at
San Antonio Room 333.  Creditors have until Feb. 1, 2016, to submit
their proofs of claim.

This is the first meeting of creditors required under Section
341(a) of the Bankruptcy Code in all bankruptcy cases.

All creditors are invited, but not required, to attend.  This
meeting of creditors offers the one opportunity in a bankruptcy
proceeding for creditors to question a responsible office of the
Debtor under oath about the company's financial affairs and
operations that would be of interest to the general body of
creditors.

                        About FPMC San Antonio

FPMC San Antonio Realty Partners, LP sought Chapter 11 bankruptcy
protection (Bankr. W.D. Tex. Case No. 15-52462) on Oct. 6, 2015.
The petition was signed by Mary Hatcher as manager, NRG San Antonio
Dev. LLC, G.P of Debtor.  The Debtor estimated assets of in the
range of $100 million to $500 million and liabilities of at least
$50 million.

The Law Offices of Ray Battaglia, PLLC represents the Debtor as
counsel.  Judge Craig A. Gargotta is assigned to the case.


FRAC SPECIALISTS: Panel Hires Judith Ross as Conflicts Counsel
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of Frac Specialists,
LLC, Cement Specialists LLC, and Acid Specialists, LCC seeks
authorization from the U.S. Bankruptcy Court for the Northern
District of Texas to retain the Law Offices of Judith W. Ross as
conflicts counsel for the Committee, nunc pro tunc to September 22,
2015.

The Committee requested that the Firm render legal services to the
Committee in those instances when its current counsel, Dykema Cox
Smith, has a conflict. The professional services that the Firm will
render to the Committee (but only to the extent of a conflict by
Dykema Cox Smith) include the following:

   (a) assist the Committee in carrying out its duties, rights and

       obligations under the Bankruptcy Code and applicable
       Bankruptcy Rules;

   (b) advise the Committee of its responsibilities to the
       unsecured creditor body and to direct necessary   
       communications with the Debtor, including attendance at
       meetings and negotiations with the Debtor, secured and
       unsecured creditors, their counsel and other parties in
       interest;

   (c) prepare on behalf of the Committee all necessary motions,
       answers, orders, reports, and other legal papers in
       connection with the duties and responsibilities of the
       Committee, and represent the Committee in all hearings held

       in connection with the case; and

   (d) perform such legal services and provide legal advice as the

       Committee may request with respect to any matter.

The firm will be paid at these hourly rates:

       Judith W. Ross              $450
       Eric Soderlund              $340

The firm will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Judith W. Ross, owner and sole shareholder of the Law Offices of
Judith W. Ross, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtors and
their estates.

The firm can be reached at:

       Judith W. Ross, Esq.
       LAW OFFICES OF JUDITH W. ROSS
       700 N. Pearl Street, Suite 1610
       Dallas, TX 75201
       Tel: (214) 377-8659
       Fax: (214) 377-9409
       E-mail: judtih.ross@judithwross.com

                       About Frac Specialists

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

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

On May 27, 2015, the Court directed the joint administration of
the cases.  The Debtors disclosed $61,675,313 in assets and
$57,982,488 in liabilities.

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

The U.S. Trustee appointed five creditors to serve on an
official committee of unsecured creditors.  The Committee is
represented by Mark E. Andrews, Esq., and Aaron M. Kaufman, Esq.,
at Dykema Cox Smith.


GEO V HAMILTON INC: Proposes to Pay Critical Vendor Claims
----------------------------------------------------------
Geo. V. Hamilton, Inc., seeks permission from the Bankruptcy Court
to pay, in the ordinary course of business, the prepetition fixed,
liquidated, and undisputed claims of certain critical vendors and
service providers.

The Debtor said that as of the Petition Date, it has approximately

200 open projects for customers.  As a result, the insulation
materials and other supplies utilized by the Debtor to create the
insulation product and encapsulating fabric are highly engineered
and may only be purchased from certain vendors, most of which are
sole source suppliers.  Because each project is highly specialized,
the Debtor said it cannot simply stock generic insulation materials
and other supplies and install off-the-rack insulation on any job.

The Debtor estimates that there are approximately 15 suppliers of
insulation materials and other industrial supplies utilized in the
fabrication of its insulation products that are critical to its
business operations and continued financial viability.

"If the Debtor fails to pay the Critical Vendor Claims owed to
certain of its suppliers and service providers on a timely basis,
existing relationships with such suppliers may be negatively
impacted, resulting in either outright refusal to continue to
supply such goods postpetition or a willingness to only supply such
goods at unfavorable prices for the Debtor in the future,"
according to Paul M. Singer, Esq., at Reed Smith LLP, counsel to
the Debtor.

As the Debtor believes that keeping the identity of Critical
Vendors confidential may assist it in reducing the number of
prepetition claims that it must pay in order to continue receiving
critical goods and services, a schedule of Critical Vendors has not
been filed with the Motion and will not be made publicly
available.

                      About Geo. V. Hamilton

McKees Rocks, Pennsylvania-based Geo. V. Hamilton, Inc.,
distributor of insulation products, filed a Chapter 11 bankruptcy
petition (Bankr. W.D. Pa Case No. 15-23704) on Oct. 8, 2015.  The
petition was signed by Joseph Linehan, the general counsel.

The Debtor has total assets and liabilities of approximately $21.5
million.

The Debtor has engaged Reed Smith LLP as counsel and Logan &
Company, Inc., as claims and noticing agent.

Judge Gregory L. Taddonio is assigned to the case.


GEO V HAMILTON INC: To List Counsel Addresses in Creditor Matrix
----------------------------------------------------------------
Geo. V. Hamilton, Inc., seeks Bankruptcy Court's approval to list
the addresses of counsel for personal injury claimants in the
creditor matrix in lieu of the claimants' addresses.

According to the Debtor, numerous claims have been made against it,
and it has been named as a defendant or as a cross-defendant in
numerous lawsuits, wherein the plaintiffs seek money damages for
personal injury and wrongful death alleged as a result of exposure
to asbestos-containing products allegedly distributed or sold by
it.

As of the Petition Date, the Debtor estimates that there are
approximately 2,000 Asbestos Claims outstanding against it.

The Debtor said it does not maintain a record of the Claimants'
addresses; the only record that exists is of the names and
addresses of the Claimants' counsel of record.

Thus, the Debtor also proposes to serve all notices, mailings, and
other communications that are required to be served on the
Claimants to the Claimants' respective counsel of record in the
manner required pursuant to applicable noticing procedures in
effect in this Chapter 11 case.

                       About Geo. V. Hamilton

Formed in 1947, Geo. V. Hamilton, Inc. is based in McKees Rocks,
Pennsylvania, its home of nearly seventy years.  Hamilton is a
distributor of insulation products and an insulation contractor
serving a wide variety of industrial, energy and commercial
facilities in the Pittsburgh area and elsewhere.  

Hamilton filed a Chapter 11 bankruptcy petition (Bankr. W.D. Pa
Case No. 15-23704) on Oct. 8, 2015, for the purpose of resolving
all existing and future personal injury and wrongful death claims
arising from alleged exposure to asbestos-containing product
distributed or installed by Hamilton more than 40 years ago.

Judge Gregory L. Taddonio is assigned to the case.

The petition was signed by Joseph Linehan, the Company's general
counsel.

The Debtor has engaged Reed Smith LLP as counsel and Logan &
Company, Inc., as claims and noticing agent.



GEO V HAMILTON INC: Wants 30-Day Extension to File Schedules
------------------------------------------------------------
Geo. V. Hamilton, Inc., asks the Bankruptcy Court to extend its
deadline to file its schedules of assets and liabilities and
statement of financial affairs by 30 days.

The Debtor said the extension is necessary due to the number of its
creditors, the size of its business, and the limited staffing
available to gather, process, and complete the Schedules and
Statement.  

"Given the volume of information provided in these documents and
the fact that the information is required to be accurate as of the
Petition Date, providing the Debtor additional time will help
ensure that the relevant information is fully processed through the
Debtor's information systems and can be incorporated into the
relevant schedule.  Rushing to complete the Schedules and Statement
soon after the Petition Date may compromise the completeness and
accuracy of the information provided," says Paul M. Singer, Esq.,
at Reed Smith LLP, counsel to the Debtor.

Mr. Singer asserts an extension will not harm creditors or other
parties-in-interest because, even under the extended deadline, the
Debtor will file the Schedules and the Statement far in advance of
any deadline for filing proofs of claim in this Chapter 11 case.

                       About Geo. V. Hamilton

Formed in 1947, Geo. V. Hamilton, Inc. is based in McKees Rocks,
Pennsylvania, its home of nearly seventy years.  Hamilton is a
distributor of insulation products and an insulation contractor
serving a wide variety of industrial, energy and commercial
facilities in the Pittsburgh area and elsewhere.  

Hamilton filed a Chapter 11 bankruptcy petition (Bankr. W.D. Pa
Case No. 15-23704) on Oct. 8, 2015, for the purpose of resolving
all existing and future personal injury and wrongful death claims
arising from alleged exposure to asbestos-containing product
distributed or installed by Hamilton more than 40 years ago.

Judge Gregory L. Taddonio is assigned to the case.

The petition was signed by Joseph Linehan, the Company's general
counsel.

The Debtor has engaged Reed Smith LLP as counsel and Logan &
Company, Inc., as claims and noticing agent.



GEORGE EDWARD KENNEDY: Bid to Dismiss Deutsche Bank Suit Denied
---------------------------------------------------------------
Deutsche Bank National Trust Company, as Trustee for WaMu Mortgage
Pass-Through Certificates Series 2006-AR3 Trust, Assignee of
Washington Mutual Bank, F.A., Plaintiffs, v. Helene Hines, Jeffrey
Hines, and George Edward Kennedy, Defendants, C.A. NO. 10361-MA
(Del. Ch.), is an in rem mortgage foreclosure case originally filed
in the Superior Court in and for Sussex County on April 30, 2009,
and was refiled in the Court of Chancery of Delaware on November
27, 2014.  

In a ruling, Kim E. Ayvazian, Master in Chancery, of the Court of
Chancery of Delaware recommended the denial of two motions -- one
filed by Defendant George Edward Kennedy to dismiss the complaint;
and another filed by Plaintiff Deutsche Bank National Trust
Company, as trustee for WaMu Mortgage Pass-Through Certificates
Series 2006-AR# Trust, assignee of Washington Mutual Bank, F.A.,
seeking summary judgment.

Kennedy filed for bankruptcy under Chapter 11 in the Baltimore
Division of the United States Bankruptcy Court for the District of
Maryland on April 15, 2013.  He listed the real property located at
302 S. Ocean Drive, South Bethany, Delaware, as his principal
asset.

On April 16, 2013, a Sheriff's Sale took place, and Deutsche Bank
was the highest bidder, purchasing the Property for $1,477,040.

A copy of that recommendation is found in a Master's Report dated
Sept. 17, 2015, a copy of which is available at http://is.gd/gdbKan
from Leagle.com.


GLOBAL TELLINK: S&P Puts 'B' CCR on CreditWatch Negative
--------------------------------------------------------
Standard & Poor's Ratings Services said it placed its ratings,
including its 'B' corporate credit rating, on Mobile, Ala.-based
Global Tel*Link Corp. on CreditWatch with negative implications.

"The CreditWatch placement reflects the uncertainty surrounding the
upcoming FCC vote to cap rates for inmate calling services, and the
ultimate impact this will have on credit metrics for GTL," said
Standard & Poor's credit analyst Rose Askinazi.

The fact sheet that the FCC released on Sept. 30, 2015, outlines a
series of proposed rate caps for inmate calling services and
discourages facility commission payments, but it doesn't provide
further clarity.  S&P believes a FCC order that caps rates without
a commensurate reduction or elimination of commissions could
materially hurt the company's profitability and result in a
materially higher debt to EBITDA compared to its leverage in the
high-4x area as of June 30, 2015.  Under this scenario, the company
would need to renegotiate a significant number of its contracts to
reduce its existing commission payments.

S&P expects lower rates will increase call volumes, allowing the
company to partially offset the lower revenue per minute.  In
addition, S&P believes the company will continue to grow its
ancillary service offerings, such as media and payment services,
which are not currently subject to the same level of commissions
and regulatory oversight as its traditional voice services.
However, S&P is uncertain as to extent that these factors could
counter any negative impact of the order and over what time frame.

The CreditWatch listing reflects the possibility of a one-notch
downgrade if S&P determines that the FCC order will hurt the
company's credit measures, pushing leverage above 6.5x on a
sustained basis.  S&P could affirm the rating if it believes the
company could largely offset the impact of rate caps with a
combination of lower commissions and growth in ancillary services.
S&P will continue to monitor developments, including the FCC's
approach to discourage facility commission payments.



HAGGEN HOLDINGS: Bid Deadline Is Oct. 26; Hearing on Oct. 15
------------------------------------------------------------
No formal bids, other than those of Gelson's Markets and Smart &
Final, were submitted for Haggen's stores as of Oct. 7, 2015, court
documents show.  Tim J. Randall, writing for The Indy, relates that
offers for the stores are accepted until Oct. 26, 2015.  According
to the report, a hearing will be held Oct. 15, 2015.

The Indy reports that store employees heard talk of other possible
bidders, including Stater Brothers, which operates 168
supermarkets, but a company spokesperson for Publix, an East Coast
concern with 1,103 store locations, called the possibility of a bid
"just a rumor."

                            About Haggen

Haggen Holdings, LLC, and its affiliates filed Chapter 11
bankruptcy petitions (Bankr. D. Del., Case Nos. 15-11874 to
15-11879) on Sept. 8, 2015.  The petitions were signed by Blake
Barnett as chief financial officer.

Young, Conaway, Stargatt & Taylor, LLP, is serving as the Debtors'
local counsel.  Stroock & Stroock & Lavan LLP serves as the
Debtors' general counsel.  Alvarez & Marsal North America, LLC,
acts as the Debtors' financial advisor.  Kurtzman Carson
Consultants LLC serves as the Debtors' claims and noticing agent.

The Debtors have estimated assets of $50 million to $100 million
and estimated liabilities of $10 million to $50 million.


HARPOLE CONSTRUCTION: Files for Chapter 11 Bankruptcy Protection
----------------------------------------------------------------
Harpole Construction, Inc., filed for Chapter 11 bankruptcy
protection (Bankr. D. N.M. Case No. 15-12630) on Oct. 2, 2015,
estimating its assets at up to $50,000 and its liabilities at
between $1 million and $10 million.  The petition was signed by
Jerry Harpole, Sr., president.

William F. Davis, Esq., at William F. Davis & Assoc., P.C., serves
as the Company's bankruptcy counsel.

Petra Tantchevaon at Bankrupt Company News reports that the
Company's list of creditors holding the largest unsecured
unliquidated claims include: (i) Roper Inc., which is owed
$427,932; (ii) Worldwide Machinery Pipeline, owed $366,322; and
(iii) PSS Companies, owed $301,558.  According to Bankrupt Company
News, the primary equity security holders are Jerry Harpole, Sr.
and Deborah Harpole, with 40 % interest each, and Jerry Harpole,
Jr. and John E. Harpole, with 10% interest each.

Headquartered in Farmington, New Mexico, Harpole Construction,
Inc., is a family-owned company founded in 2001.  It provides
pipeline construction and horizontal directional drilling services.
It is also licensed in Arizona, Arkansas, and Utah and is
registered with "Authority to Work" in Colorado, Wyoming, Texas,
Oklahoma, Pennsylvania, and Kansas.


HEC FEEDYARD: List of 20 Largest Unsecured Creditors
----------------------------------------------------
HEC Feedyard, LLC, filed with the Bankruptcy Court a list of its
largest unsecured creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
ADM Grain Co.                     Commodity Payable       $25,483

Attebury Grain Co.                Commodity Payable      $516,715
P.O. Box 2707
Amarillo, TX 79105

Bailey County Central               Property Taxes        $68,498
Appraisal District

CHS Grain Marketing               Commodity Payable      $868,747  

P.O. Box 82289
Lincoln, NE 68501

Commodity Specialist Co.          Commodity Payable       $29,695

Deaf Smith Electric                   Electric Service    $13,242

Gavilon Ingredients, LLC             Commodity Payable   $145,043

Hi-Pro                               Commodity Payable   $131,225

JD Heiskell                          Commodity Payable    $33,329

Lawley's Inc.                        Commodity Payable   $152,930

Lone Star Commodities                Commodity Payable    $62,680

May Farms                            Commodity Payable   $222,906

MWI Veterinary Supply Co.            Commodity Payable    $93,999

Nationwide                              Insurance         $19,191

Parmer County Appraisal District      Property Taxes     $107,931

Sprouse Shrader Smith, PLLC            Legal Fees         $12,954

Texas Feed Fat Co., Inc.             Commodity Payable   $204,937

Tyson Fresh Meats                       Contract       $5,388,204
5000 N. FM 1912
Amarillo, TX 79108

Vovlo Financial Services              Equipment Lease     $11,698

Westway Feed Products, Inc.          Commodity Payable   $199,763

                     About HEC Feedyard, LLC

HEC Feedyard, LLC sought Chapter 11 bankruptcy protection (Bankr.
N.D. Tex. Case No. 15-20252) on Oct. 5, 2015.  The petition was
signed by Wade Carrigan as member and chief reorganization manager.
Mullin, Hoard & Brown, L.L.P. serves as the Debtor's counsel.  The
Debtor estimated assets of $10 million to $50 million and
liabilities of $1 million to $10 million.  Judge Robert L. Jones is
assigned to the case.


HEC FEEDYARD: Section 341 Meeting Scheduled for Nov. 19
-------------------------------------------------------
A meeting of creditors in the bankruptcy case of HEC Feedyard, LLC
will he held on Nov. 19, 2015, at 10:45 a.m. at Amarillo, 1800 S.
Washington, Suite 200F.  Proofs of claim are due by Feb. 17, 2016.

This is the first meeting of creditors required under Section
341(a) of the Bankruptcy Code in all bankruptcy cases.

All creditors are invited, but not required, to attend.  This
meeting of creditors offers the one opportunity in a bankruptcy
proceeding for creditors to question a responsible office of the
Debtor under oath about the company's financial affairs and
operations that would be of interest to the general body of
creditors.

                     About HEC Feedyard, LLC

HEC Feedyard, LLC sought Chapter 11 bankruptcy protection (Bankr.
N.D. Tex. Case No. 15-20252) on Oct. 5, 2015.  The petition was
signed by Wade Carrigan as member and chief reorganization manager.
Mullin, Hoard & Brown, L.L.P. serves as the Debtor's counsel.  The
Debtor estimated assets of $10 million to $50 million and
liabilities of $1 million to $10 million.  Judge Robert L. Jones is
assigned to the case.


HERCULES OFFSHORE: Plan Confirmation Waives Schedules Filing
------------------------------------------------------------
Matthew B. Harvey, Esq., at Morris, Nichols, Arsht & Tunnell LLP,
co-counsel to Hercules Offshore, Inc., et al., filed a certificate
of no objection regarding the Debtors' request to extend the time
to file consolidated list of creditors and consolidated list of top
thirty-five creditors.

Mr. Harvey said that the interim order entered on Aug. 14, 2015,
became a final order when the objection deadline passed without
objection.

As reported by The Troubled Company Reporter on Aug. 26, 2015,
Judge Kevin J. Carey of the U.S. Bankruptcy Court for the District
of Delaware issued an interim order extending the time within which
the Debtors must file their schedules of assets and liabilities and
statements of financial affairs is extended until Nov. 7, 2015,
although, subject to entry of a final order, the requirement that
the Debtors file the schedules and statements is permanently waived
effective upon the date of confirmation of the Plan, provided
confirmation occurs on or before Nov. 7.

The Court set a hearing on Sept. 8, to consider entry of a final
order.  If no objections to the motion are timely filed, the
interim order will be deemed a final order and immediately
effective as a final order, without further hearing on the motion.

Judge Carey on Sept. 24, 2015, confirmed the Debtors' Joint
Prepackaged Plan of Reorganization and approved the disclosure
statement explaining the Plan.

The Plan provides, among other things, that the Debtors will
convert approximately $1.2 billion of debt into equity, raise $450
million of new capital and provide an opportunity for existing
equity holders to receive a distribution if they do not opt out of
the releases under the Plan.  Holders of Allowed General Unsecured
Claims have been and will continue to be paid in the ordinary
course of business in accordance with ordinary course terms under
the Plan subject to any non-bankruptcy rights or defenses the
Debtors may have to all or any portion of the Claims.
Effectively,
the Plan will reinstate General Unsecured Claims and leave them
unimpaired.

                      About Hercules Offshore

Headquartered in Houston, Hercules Offshore, Inc. --
http://www.herculesoffshore.com/-- operates a fleet of 27 jackup  


rigs, including one rig under construction, and 21 liftboats. The
Company offers a range of services to oil and gas producers to
meet their needs during drilling, well service, platform
inspection, maintenance, and decommissioning operations in several
key shallow water provinces around the world.

On Aug. 13, 2015 Hercules Offshore and 14 affiliated debtors each
filed a voluntary petition for relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Lead Case No. 15-11685) in the
U.S. Bankruptcy Court for the District of Delaware.  The cases are
pending before the Honorable Kevin J. Carey.

The Debtors tapped Baker Botts LLP as counsel; Morris, Nichols,
Arsht & Tunnell, as local counsel; Andrews Kurth LLP, as general
corporate counsel; Lazard Freres & Co. LLC, as investment banker,
Alvarez & Marsal, as restructuring advisor; and Prime Clerk, LLC,
as claims and noticing agent.

The Steering Group of Holders of Senior Notes is represented by
Akin Gump Strauss Hauer & Feld LLP's Arik Preis, Esq., and Michael
S. Stamer, Esq.

HERO disclosed $546 million in assets and $1.306 billion in debt
as of Aug. 11, 2015.

                           *     *     *

Judge Kevin J. Carey, on Sept. 24, 2015, confirmed Hercules
Offshore, Inc., et al.'s Joint Prepackaged Plan of Reorganization
and approved the disclosure statement explaining the Plan.

The Plan provides, among other things, that the Debtors will
convert approximately $1.2 billion of debt into equity, raise $450
million of new capital and provide an opportunity for existing
equity holders to receive a distribution if they do not opt out of
the releases under the Plan.

The Debtors on the Petition Date filed a prepackaged Chapter 11
plan that would convert $1.2 billion of outstanding senior notes
to 96.9% of new common equity.


HOST HOTELS: S&P Affirms BB+ Corporate Credit Rating
----------------------------------------------------
Standard & Poor's Ratings Services assigned its 'BBB' issue-level
rating and '1' recovery rating to Bethesda, Md.-based Host Hotels &
Resorts L.P.'s proposed $350 million Series F notes due February
2026.  The '1' recovery rating indicates S&P's expectation for very
high (90% to 100%) recovery for lenders in the event of a payment
default.  The company will use a combination of the proceeds from
the debt issuance, drawings under its 2015 delayed-draw term loan,
and cash on hand to redeem its outstanding 6% Series V notes due
2020 at an aggregate redemption price of $515 million.

The proposed senior notes and the company's existing senior notes
and debenture indentures have released former subsidiary guarantees
and stock pledges under provisions in the indentures that require
the same guarantees and collateral provided to the revolving credit
facility.  Effectively, the existing senior notes are currently
unsecured.  However, if Host's leverage ratio exceeds 6x for two
consecutive fiscal quarters at a time when Host does not carry an
investment-grade, long-term unsecured debt rating, the subsidiary
guarantees and equity pledges will spring back into place in Host's
revolver and note indentures.  S&P's simulated default scenario for
Host incorporates the assumption that the company's leverage ratio
will be above 6x, and the notes would be secured at that time.

S&P's 'BB+' corporate credit rating and stable outlook on Host are
unchanged.  S&P's "significant" financial risk assessment on Host
reflects S&P's belief that the company will sustain leverage
measures within its thresholds, which are total joint venture and
operating lease adjusted debt to EBTIDA of less than 4x and funds
from operations (FFO) of greater than 20%.  Incorporating asset
sales Host has announced through Sept. 28, 2015, Host will have
generated a total of $376 million in proceeds net of debt repayment
so far this year.  For the full year, S&P expects that asset sales
proceeds will continue to be utilized for dividend payments, share
repurchases, and acquisitions.  Incorporating this balance sheet
activity, the modest amount of EBITDA that Host expects to lose in
2015 and 2016 from asset sales, and a modest decrease in S&P's
base-case-assumption for 2015 RevPAR to reflect weakness in August
and September 2015, S&P continues to expect debt to EBITDA in the
low-3x area and FFO to debt in the mid-20% area through 2016.

S&P's assessment of Host's business risk profile as "satisfactory"
reflects the company's high-quality and geographically diversified
hotel portfolio in the U.S., strong brand relationships, and
experienced management team.  Partly offsetting these positive
attributes are the cyclical nature of the lodging industry and the
associated revenue and earnings volatility of the company's owned
hotel portfolio.

RECOVERY ANALYSIS

Key analytical factors:

   -- Standard & Poor's Ratings Services assigned Host Hotels &
      Resorts L.P.'s proposed $350 million series F senior notes
      due 2026 S&P's 'BBB' issue-level rating with a recovery
      rating of '1', indicating S&P's expectation for very high
      (90%-100%) recovery for lenders and noteholders in the event

      of a payment default.  S&P's recovery analysis incorporates
      the expected debt repayment using proceeds from the proposed

      notes issuance.

   -- S&P's simulated default scenario contemplates a payment
      default in 2020 and assumes that the company's operating
      performance is materially affected by a significant and
      prolonged drop in demand for travel and lodging in a deep
      recessionary environment, and the company's assets would be
      sold to other hotel investors after a default or bankruptcy
      filing.

   -- S&P has used a discrete asset approach to value the company
      on a property-by-property basis, and it estimates a gross
      recovery value of $7.7 billion, assuming an emergence net
      operating income (NOI) of $744 million, net of property
      level operating expenses and renewal and replacement capital

      expenditures, and a blended 9.6% capitalization rate.  This
      level of NOI represents a 35% discount from the 2014 level.

Simulated default assumptions:

   -- Year of default: 2020
   -- The revolver commitment is drawn 85% to fund cash
      shortfalls.
   -- Secured mortgage debt due prior to the default year is
      extended and refinanced with similar terms.
   -- Cash flow (defined as NOI less renewal and replacement
      expenditures) rebounds following the recession to a level
      that is about 35% below the 2014 level.

Simplified waterfall:

   -- Net discrete asset value (after 5% in administrative
      expenses, 5% in property level sales and marketing costs and

      mortgages on encumbered properties): $6.7 bil.

   -- Secured debt at default (including currently unsecured
      senior notes and credit facilities): $4.3 bil.

   -- Recovery expectations: 90%-100%

Note: All debt amounts include six months of prepetition interest

RATINGS LIST

Host Hotels & Resorts L.P.
Corporate Credit Rating                 BB+/Stable/--

Ratings Assigned

Host Hotels & Resorts L.P.
Senior Unsecured
  $350 mil. Series F notes due 2026      BBB
   Recovery Rating                       1



HOVENSA LLC: Hires Alvarez & Marsal to Provide Thomas Hill as CRO
-----------------------------------------------------------------
Hovensa LLC seeks authorization from the U.S. Bankruptcy Court for
the District of the Virgin Islands to employ Alvarez & Marsal North
America, LLC to provide Thomas E. Hill as chief restructuring
officer, effective September 15, 2015 petition date.

The Debtor proposes to retain Alvarez & Marsal to provide CRO and
certain additional personnel to assist the Debtor's management team
in the Debtor's restructuring efforts, including evaluating and
implementing strategic options throughout the restructuring
process.

The Debtor requires Alvarez & Marsal to:

  -- perform a financial review of HOVENSA, including, but not
     limited to, a review and assessment of financial information
     that has been, and that will be, provided by HOVENSA to its
     creditors, including, without limitation, its short- and
     long-term projected cash flows and operating performance;

  -- assist with reviewing potential restructuring plans or
     strategic alternatives for maximizing the enterprise value of

     HOVENSA;

  -- assist in analyzing and/or developing projections to
     evaluate, communicate, and negotiate options, and providing
     assistance with preparing, implementing, and executing the
     selected options in conjunction with the Debtor's legal
     counsel;

  -- assist with respect to the Debtor's negotiations and
     communications with the Government of the Virgin Islands;

  -- assist with the case administration and report requirements
     associated with a chapter 11 filing, including, but not
     limited to, preparing schedules of assets and statements of
     financial affairs, monthly operating reports, budgets,
     including in connection with DIP financing and cash
     collateral, claims reconciliation, and assumption and
     rejection analyses;

  -- assist with the wind-down planning, analysis, and
     implementation;

  -- assist with bankruptcy administration requirements,
     including, but not limited to, compliance with United States
     Trustee Guidelines;

  -- support legal counsel and investment bankers in the
     development of the 363 sale process;

  -- assist with the Unsecured Creditors' Committee and its
     advisors;

  -- assist with the review of executory contracts;

  -- work with the Debtor to identify and implement both short-
     term and long-term liquidity generating initiatives;

  -- serve as the principal contact with the Debtor's creditors
     with respect to the Debtor's financial and operational
     matters;

  -- report to the Debtor's Executive Committee; and

  -- perform such other services as requested or directed by the
     Executive Committee or other HOVENSA personnel as authorized
     by the Executive Committee, as agreed to by Alvarez & Marsal,

     that is not duplicative of work others are performing for the

     Debtor.

Alvarez & Marsal will be paid at these hourly rates:

       Managing Directors           $750–$950
       Directors                    $550–$750
       Analysts/Associates          $350–$550

Alvarez & Marsal will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Prior to the Petition Date, Alvarez & Marsal received retainer
payments of $410,000 from the Debtor, which payments were earned by
Alvarez & Marsal upon receipt. Alvarez & Marsal incurred
prepetition fees and expenses of approximately $353,000, and the
Retainer was applied to this amount. The unapplied residual
retainer, which is estimated to total approximately $57,000, will
not be segregated by Alvarez & Marsal in a separate account, and
will be held until the end of this chapter 11 case and applied to
Alvarez & Marsal's final fees in this case, unless an alternate
arrangement is agreed to by the Debtor.

Thomas E. Hill, managing director of Alvarez & Marsal, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

Alvarez & Marsal can be reached at:

       Thomas E. Hill
       ALVAREZ & MARSAL NORTH AMERICA, LLC
       55 West Monroe Street, Suite 4000
       Chicago, IL 60603
       Tel: (312) 601-4220
       Fax: (312) 332-4599

                            About Hovensa

Hovensa, L.L.C., produces and markets refined petroleum products.
The Company offers gasoline, diesel, home heating oil, jet fuel,
kerosene, and residual fuel oil.  Hovensa serves customers
throughout North America.

Hovensa L.L.C. filed a Chapter 11 bankruptcy petition in the U.S.
Bankruptcy Court for the District of the Virgin Islands (Bankr. D.
V.I. Case No. 15-10003) on Sept. 15, 2015.  The petition was signed
by Sloan Schoyer as authorized signatory.  The Debtor has estimated
assets of $100 million to $500 million, and liabilities of more
than $1 billion.

The Law Offices of Richard H. Dollison, P.C., serves as the
Debtor's counsel.  Prime Clerk LLC is the Debtor's claims and
noticing agent.  

Judge Mary F. Walrath is assigned to the case.


HOVENSA LLC: Hires Morrison & Foerster as Attorneys
---------------------------------------------------
Hovensa LLC seeks authorization from the U.S. Bankruptcy Court for
the District of the Virgin Islands to employ Morrison & Foerster
LLP as attorneys, effective September 15, 2015 petition date.

The Debtor anticipates that Morrison & Foerster will perform, among
others, the following legal services:

   (a) advising the Debtor with respect to its powers and duties
       as debtor-in-possession in the continued management and
       operation of its business and property;

   (b) attending meetings and negotiating with creditors and
       parties in interest;

   (c) advising the Debtor in connection with any sale of assets
       in the chapter 11 case;

   (d) taking all necessary action to protect and preserve the
       Debtor's estate, including prosecuting actions on the
       Debtor's behalf, defending any actions commenced against
       the Debtor, and representing the Debtor's interests in
       negotiations concerning all significant litigation in which

       the Debtor is involved, including, but not limited to,
       objections to claims filed against the Debtor or its
       estate;

   (e) preparing all motions, applications, answers, orders,
       reports, and papers necessary to the administration of the
       chapter 11 case;

   (f) taking any necessary action on behalf of the Debtor to
       obtain approval of solicitation procedures, a disclosure
       statement, and confirmation of a chapter 11 plan;

   (g) appearing before this Court, any appellate courts, and the
       United States Trustee for the District of the U.S. Virgin
       Islands;

   (h) performing other necessary legal services for the Debtor in

       connection with the chapter 11 case, including (i)
       analyzing the Debtor's leases and executory contracts and
       the assumption or assignment thereof, (ii) analyzing the
       validity of liens against the Debtor, and (iii) advising on
       corporate, litigation, and other legal matters; and

   (i) taking all steps necessary and appropriate to bring the
       chapter 11 case to conclusion.

Morrison & Foerster will be paid at these hourly rates:

       Lorenzo Marinuzzi               $1,025
       Jennifer L. Marines             $825
       Craig A. Damast                 $800
       Daniel J. Harris                $750
       Danielle Braun                  $300
       Partners and Senior counsel     $785-$1,275
       Of Counsel                      $620-$995
       Associates                      $405-$785
       Paraprofessionals               $200-$400

Morrison & Foerster will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Morrison & Foerster received an advance payment of $250,000 for
professional services to be rendered and expenses to be incurred by
Morrison & Foerster. As of the Petition Date, the balance of the
Retainer was $154,974.10.

Lorenzo Marinuzzi, partner of Morrison & Foerster, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

The following information is provided in response to the request
for additional information set forth in the Revised U.S. Trustee
Fee Guidelines in compliance with paragraph D, section 1, as
follows:

  -- Morrison & Foerster represented the Debtor during the 12-
     month period prior to the Petition Date. Morrison &
     Foerster's billing rates and material financial terms have
     not changed postpetition.

  -- The Debtor and Morrison & Foerster expect to develop a
     prospective budget and staffing plan to comply with the
     United States Trustee's requests for information and
     Additional disclosures, and any other orders of the Court,
     recognizing that in the course of this chapter 11 case there
     may be unforeseeable fees and expenses that will need to be
     addressed by the Debtor and Morrison & Foerster.

Morrison & Foerster can be reached at:

       Lorenzo Marinuzzi, Esq.
       MORRISON & FOERSTER LLP
       250 West 55th Street
       New York, NY 10019
       Tel: (212) 468-8045
       E-mail: lmarinuzzi@mofo.com

                            About Hovensa

Hovensa, L.L.C., produces and markets refined petroleum products.
The Company offers gasoline, diesel, home heating oil, jet fuel,
kerosene, and residual fuel oil.  Hovensa serves customers
throughout North America.

Hovensa L.L.C. filed a Chapter 11 bankruptcy petition in the U.S.
Bankruptcy Court for the District of the Virgin Islands (Bankr. D.
V.I. Case No. 15-10003) on Sept. 15, 2015.  The petition was signed
by Sloan Schoyer as authorized signatory.  The Debtor has estimated
assets of $100 million to $500 million, and liabilities of more
than $1 billion.

The Law Offices of Richard H. Dollison, P.C., serves as the
Debtor's counsel.  Prime Clerk LLC is the Debtor's claims and
noticing agent.  

Judge Mary F. Walrath is assigned to the case.


HOVENSA LLC: Taps Lazard Freres as Investment Banker
----------------------------------------------------
Hovensa LLC asks permission from the U.S. Bankruptcy Court for the
District of the Virgin Islands to employ Lazard Freres & Co. LLC as
investment banker, effective September 15, 2015 petition date.

The Debtor requires Lazard Freres to:

   (a) review and analyze the Debtor's business, operations, and
       financial projections;

   (b) assist the Debtor in identifying and evaluating candidates
       for any potential Sale Transaction, advising the Debtor in
       connection with negotiations, and aiding in the
       consummation of any Sale Transaction;

   (c) advise the Debtor on tactics and strategies for negotiating

       with the Debtor's stakeholders;

   (d) render financial advice to the Debtor and participating in
       meetings or negotiations with the Debtor's stakeholders
       and/or rating agencies or other appropriate parties in
       connection with any Restructuring;

   (e) advise the Debtor on the timing, nature, and terms of new
       securities, other consideration or other inducements to be
       offered pursuant to any Restructuring;

   (f) assist the Debtor in preparing documentation within
       Lazard's area of expertise that is required in connection
       with any Restructuring;

   (g) attend meetings of the Debtor's Executive Committee with
       respect to matters on which Lazard has been engaged to
       advise hereunder;

   (h) provide testimony, as necessary, with respect to matters on

       which Lazard has been engaged to advise hereunder in any
       proceeding before the Court; and

   (i) provide the Debtor with other financial restructuring
       advice.

Lazard Freres will be paid the following Fee Structure:

   -- A monthly fee of $200,000, payable on the first day of each
      month until the earlier of the completion of a Restructuring

      or the termination of Lazard's engagement.

   -- A fee equal to $7,000,000, payable upon the consummation of
      any Restructuring or Sale Transaction. For the avoidance of
      doubt, the Completion Fee shall only be payable once.

   -- A fee equal to $500,000, payable upon entry of a final order

      approving any debtor-in-possession financing. The Financing
      Fee shall be fully credited against the Completion Fee;
      provided that, in the event of a chapter 11 filing, such
      credit shall only apply to the extent that such fees are
      approved in their entirety by the Bankruptcy Court, if
      applicable.

Lazard Freres will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Timothy R. Pohl, managing director of Lazard Freres, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.
Lazard Freres can be reached at:

       Timothy R. Pohl
       LAZARD FRERES & CO., LLC
       190 S. LaSalle Street, 31st Floor
       Chicago, IL 60603
       Tel: (312) 407-6600

                            About Hovensa

Hovensa, L.L.C., produces and markets refined petroleum products.
The Company offers gasoline, diesel, home heating oil, jet fuel,
kerosene, and residual fuel oil.  Hovensa serves customers
throughout North America.

Hovensa L.L.C. filed a Chapter 11 bankruptcy petition in the U.S.
Bankruptcy Court for the District of the Virgin Islands (Bankr. D.
V.I. Case No. 15-10003) on Sept. 15, 2015.  The petition was signed
by Sloan Schoyer as authorized signatory.  The Debtor has estimated
assets of $100 million to $500 million, and liabilities of more
than $1 billion.

The Law Offices of Richard H. Dollison, P.C., serves as the
Debtor's counsel.  Prime Clerk LLC is the Debtor's claims and
noticing agent.  

Judge Mary F. Walrath is assigned to the case.



ICON HEALTH: Moody's Lowers CFR to B3, Outlook Negative
-------------------------------------------------------
Moody's Investors Service downgraded ICON Health & Fitness'
Corporate Family Rating to B3 from B2 due to its weak liquidity
profile driven by its decision not to complete the refinancing of
the bonds.  The ratings on the proposed $160 million first lien
term loan and the $60 million second lien term loan are withdrawn.
The rating outlook is negative.

"The downgrade reflects increasing concern about the sustainability
of the company's capital structure and weak liquidity profile given
the cancellation of the proposed refinancing and looming debt
maturities," said Kevin Cassidy, Senior Credit Officer at Moody's
Investors Service.  The $200 million senior secured bonds mature in
October 2016 and the $175 million ABL expires in July 2016.
However, Moody's acknowledges that the company's strategy of
streamlining its manufacturing footprint and expanding its
distribution network will continue to improve its operating
performance and credit metrics.

Ratings downgraded:

  Corporate Family Rating to B3 from B2;
  Probability of Default Rating to B3-PD from B2-PD;

Ratings withdrawn:

  $160 million First Lien Term Loan due 2021 at B2;
  $60 million Second Lien Term Loan due 2022 at B3

Rating affirmed:

  Senior Secured Regular Bond/Debenture due October 2016 at Caa1,
   LGD4

RATINGS RATIONALE

ICON's B3 CFR reflects its narrow business focus on home fitness
equipment, low margins, weak free cash flow, and high leverage.
ICON's scale is modest relative to other rated consumer durable
companies and revenue is concentrated in North America, but the
company has a leading market position and good brands such as
NordicTrack.  Sales are dependent on cyclical discretionary
consumer spending on big ticket fitness equipment.  Products are
available in a variety of channels including department stores,
warehouse, mass, and sporting goods retailers as well direct
online.  However, there is significant concentration within several
large distributors that can exert meaningful influence over the
availability, marketing, pricing and inventory levels of ICON's
products.  ICON's efforts to diversify distribution partners such
as Amazon and additional online direct to consumer business, and
develop new services such as iFit are partially mitigating lower
sales at the company's largest customer, Sears.

The negative outlook reflects the uncertainty about how the company
will address the significant debt maturities that are coming due in
about one year given the cancellation of the recent refinancing and
the company's modest operating performance.

Failure to refinance the upcoming debt maturities in the near term
could cause a downgrade in the CFR.  Negative free cash flow, a
weakening of trade terms, excess revolver availability dropping
below the covenant trigger threshold or perceived difficulty of
obtaining a covenant amendment would be particular concerns.  A
downgrade could also occur if ICON's operating performance
deteriorates for any reason resulting in debt/EBITDA sustained over
7 times and low single digit EBIT margins.

An upgrade is unlikely in the near term given the approaching
maturity dates.  ICON would also need to maintain a comfortable
liquidity position to manage its highly seasonal cash flow.  If the
company were to resolve the uncertainty over its debt maturities,
ratings could be upgraded over the longer term if the company is
able to improve EBITDA, increase its EBITDA margin toward 10%,
sustain comfortably positive and free cash flow, and meaningfully
reduce debt-to-EBITDA leverage.

The principal methodologies used in this rating were Consumer
Durables Industry published in September 2014.

Headquartered in Logan, Utah, ICON manufactures, markets and
distributes a broad line of products in the home fitness equipment
market including cardiovascular equipment (79% of fiscal 2014
revenue), strength training equipment (18%) and equipment service
products (3%).  Products/services are offered under brands such as
NordicTrack, Proform, Health Rider, Weslo, Altra and iFit as well
as licenses with Gold's Gym, Jilian Michaels, Weider and Reebok.
ICON generated approximately $830 million of revenue in the 12
months ended May 2015.



IMRIS INC: Changes Corporate Names Following Sale
-------------------------------------------------
IMRIS Inc. and its affiliated debtors sought and obtained from
Judge Christopher S. Sontchi approval to change their names and
modify the caption of their jointly administered cases.

The Debtors relate that they had sold substantially all of their
assets to Purchasers Deerfield Imaging, Sarl, Deerfield Imaging,
Inc. and Deerfield Imaging, Ltd., including their intellectual
property related to IMRIS, including domain names, trade names,
brand names, logos, trademarks, service marks and registrations.
The Debtors further relate that in order to avoid infringing upon
the rights purchased by the Purchasers and to allow the parties to
enjoy the full benefits of their bargain, the Debtors seek
authorization from the Court to change their respective corporate
names as follows:

     (a) IMRIS, Inc. - to be changed to Imaging US Liquidating
Corporation;

     (b) IMRIS Inc. - to be changed to Imaging Canada Liquidating
Corporation; and

     (c) NeuroArm Surgical Ltd. - to be changed to Robotics
Liquidating Company Ltd.

The Debtors are represented by:

          R. Craig Martin, Esq.
          DLA PIPER LLP (US)
          1201 North Market Street, Suite 2100
          Wilmington, DE 19801
          Telephone: (302)468-5700
          Facsimile: (302)394-2341
          E-mail: craig.martin@dlapiper.com

                    - and -

          Richard A. Chesley, Esq.
          Daniel M. Simon, Esq.
          David E. Avraham, Esq.
          DLA PIPER LLP (US)
          203 N. LaSalle Street, Suite 1900
          Chicago, IL 60601
          Telephone: (312)368-4000
          Facsimile: (312)236-7516
          E-mail: richard.chesley@dlapiper.com
                  daniel.simon@dlapiper.com
                  david.avraham@dlapiper.com

                        About IMRIS, Inc.

Based in Minnetonka, Minnesota, IMRIS Inc. -- http://www.imris.com/
-- designs, manufactures and markets image guided therapy systems.
IMRIS's VISIUS Surgical Theatre systems enhance the effectiveness
magnetic resonance systems, x-ray fluoroscopy systems, and computed
tomography (CT) systems in medical procedures.

IMRIS and its affiliated companies commenced Chapter 11 bankruptcy
cases (Bankr. D. Del. Lead Case No. 15-11133) in Delaware on May
25, 2015, with a deal to sell to Deerfield Management Company,
L.P., for a credit bid of $9.50 million, absent higher and better
offers.

The Debtors tapped the law firms of DLA Piper LLP (US) and DLA
Piper (Canada) LLP as counsel; Imperial Capital, LLC, as
Investment banker, FTI Consulting, Inc.'s Andrew Hinkelman as chief
restructuring officer; and Kurtzman Carson Consultants LLC as
claims and noticing agent.

IMRIS estimated $10 million to $50 million in assets and
liabilities.

On June 4, 2015, the U.S. Trustee appointed three members to the
Official Committee of Unsecured Creditors.  The members of the
Committee are: (i) Trumpf Medical Systems, Inc., (ii) Siemens
Medical Solutions, USA, Inc., and (iii) ETS-'Lindgren Inc. The
Committee selected Steven K. Kortanek, Esq., Kevin J. Mangan, Esq.,
and Thomas M. Horan, Esq., at Womble Carlyle Sandridge & Rice, LLP,
in Wilmington, Delaware, as counsel.



IMRIS INC: Court Approves Washington University Stipulation
-----------------------------------------------------------
The Washington University sought and obtained from Judge
Christopher S. Sontchi approval of the stipulation that it had
entered into with the debtors IRIS Inc., et. al., and purchasers
Deerfield Imaging, Sarl, Deerfield Imaging, Inc., and Deerfield
Imaging, Ltd.

The Washington University had previously filed a motion asking the
Court to reconsider its Order authorizing the sale of substantially
all of the Debtors' assets. The Motion to Reconsider is related to
the assumption and assignment of an Agreement and Protocol, by and
between The Washington University and IMRIS, Inc. (Canadian Corp.).
The Agreement relates to a neurological surgical theatre on The
Washington University's premises in St. Louis.  The Motion to
Reconsider sought the modification of the Sale Order and requiring:
(a) Debtors or Purchasers to make payments of the Cure and
Postpetition Amounts in the aggregate of $197,446, or in the
alternative, (b) rejecting the Agreement as of the Petition Date
and allowing an administrative expense against the Debtors' estates
in the amount of $29,008.

Garvan F. McDaniel, Esq., at Hogan McDaniel, in Wilmington,
Delaware, tells the Court that the Debtors, The Washington
University and the Purchasers have reached a consensual resolution
regarding the Motion to Reconsider.

The Stipulation provides that The Washington University will
withdraw its Motion for Reconsideration upon payment by the Debtors
of (a) the amount of $121,800 as Cure, and (b) the amount of
$29,008 for services rendered after the Petition Date and prior to
closing of the Sale, to Washington University in St. Louis,
Sponsored Projects Accounting, CB #1034, 700 Rosedale Avenue, St.
Louis, MO 63112-1408, no later than two business days after entry
of the Order approving the Stipulation.

The Washington University is represented by:

          Garvan F. McDaniel, Esq.
          HOGAN MCDANIEL
          1311 Delaware Avenue
          Wilmington, DE 19806
          Telephone: (302)656-7540
          Facsimile: (302)656-7599
          E-mail: gfmcdaniel@dkhogan.com

                - and -

          Marshall C. Turner, Esq.
          HUSCH BLACKWELL LLP
          190 Carondelet Plaza, Suite 600
          St. Louis, MO 63105-3433
          Telephone: (314)480-1768
          Facsimile: (314)480-1505
          E-mail: Marshall.Turner@huschblackwell.com

                        About IMRIS, Inc.

Based in Minnetonka, Minnesota, IMRIS Inc. -- http://www.imris.com/
-- designs, manufactures and markets image guided therapy systems.
IMRIS's VISIUS Surgical Theatre systems enhance the effectiveness
magnetic resonance systems, x-ray fluoroscopy systems, and computed
tomography (CT) systems in medical procedures.

IMRIS and its affiliated companies commenced Chapter 11 bankruptcy
cases (Bankr. D. Del. Lead Case No. 15-11133) in Delaware on May
25, 2015, with a deal to sell to Deerfield Management Company,
L.P., for a credit bid of $9.50 million, absent higher and better
offers.

The Debtors tapped the law firms of DLA Piper LLP (US) and DLA
Piper (Canada) LLP as counsel; Imperial Capital, LLC, as
Investment banker, FTI Consulting, Inc.'s Andrew Hinkelman as chief
restructuring officer; and Kurtzman Carson Consultants LLC as
claims and noticing agent.

IMRIS estimated $10 million to $50 million in assets and
liabilities.

On June 4, 2015, the U.S. Trustee appointed three members to the
Official Committee of Unsecured Creditors.  The members of the
Committee are: (i) Trumpf Medical Systems, Inc., (ii) Siemens
Medical Solutions, USA, Inc., and (iii) ETS-'Lindgren Inc. The
Committee selected Steven K. Kortanek, Esq., Kevin J. Mangan, Esq.,
and Thomas M. Horan, Esq., at Womble Carlyle Sandridge & Rice, LLP,
in Wilmington, Delaware, as counsel.



IMRIS INC: Seeks Approval of Stipulation to Fund Ch. 11 Exit
------------------------------------------------------------
IMRIS, Inc., et al., and the Official Committee of Unsecured
Creditors, sought for and obtained from Judge Christopher S.
Sontchi of the U.S. Bankruptcy Court for the District of Delaware,
approval of the stipulation made among the Debtors, prepetition
secured lenders, purchasers and the Official Committee of Unsecured
Creditors.

The proposed stipulation provides, among others:

     (1) That subject to the closing of the Sale in accordance with
the terms of the Asset Purchase Agreement and the Sale Order, the
DIP Lenders will fund the amounts provided for in the DIP and
Wind-Down Budget, which total $2,748,000.  Such amounts may be used
by the Debtors to fund the administrative expenses of the Debtors'
estates, including (a) subject to Court approval, fees and expenses
of estate professionals incurred prior to the closing of the Sale
but not yet paid, (b) the cost of winding down certain foreign
subsidiaries of the Debtors which do not constitute Acquired
Assets, (c) the costs of reconciling and paying administrative
priority taxes incurred by the Debtors, and (d) the costs of
winding down the Debtors' estates, including the fees and expenses
of estate professionals and any wind-down officer, trustee, or
other responsible party, and any and all costs related to
prosecution and implementation of a chapter 11 plan of liquidation
for the Debtors or a structured dismissal of the Debtors' cases.

     (2) The DIP Lenders, notwithstanding any existing default or
event of default arising under the DIP Credit Agreement, agree, to
carve out from their rights in and to the DIP Collateral, any
liens, claims, or encumbrances on, and any rights or interest in
and to:

          (a) funds provided by the DIP Lenders as part of the DIP
and Wind-Down Budget, so long as such funds are held by the Debtors
in a segregated account and not commingled with other funds held by
the Debtors, and

          (b) proceeds of: (i) those certain Avoidance Actions that
do not constitute either (x) Acquired Assets pursuant to Section
1.1(l) of the Asset Purchase Agreement, or (y) preference actions
against employees, customers, vendors or other trade parties which,
following the Sale, have a trade relationship with the Purchasers;
and (ii) any estate cause of action, if any, for breach of
fiduciary duty or similar claims, other than with respect to
current or former officers or employees of the Debtors which are
subsequently employed by the Purchasers.

     (3) For a broad release e by the Debtors, the Debtors'
estates, and the Committee of the Prepetition Secured Lenders, the
DIP Lenders, the Purchasers.

Prior to the Petition Date, Deerfield Private Design Fund II, L.P.,
Deerfield Private Design International II, L.P. and Deerfield
Special Situations Fund, L.P. ("Prepetition Secured Lenders")
provided financing ("Prepetition Facility") to the Debtors pursuant
to a certain Facility Agreement, dated September 16, 2013
("Prepetition Facility Agreement") by and among the Debtors and the
Prepetition Secured Lenders, pursuant to which the Debtors were
indebted to the Prepetition Secured Lenders, as of the Petition
Date, in an amount not less than $26,874,162.

On May 25, 2015, the Debtors filed a motion seeking authority to
sell substantially all of the Debtors' assets.  The Purchasers
Deerfield Imaging, Sarl, Deerfield Imaging, Inc. and Deerfield
Imaging Ltd., submitted the only Qualifying Bid pursuant to the Bid
Procedures Order, and, therefore, the Debtors sought and obtained
approval of the sale of substantially all of the Debtors' assets to
the Purchasers.  The Debtors and the Purchasers negotiated the
definitive terms of an asset purchase agreement pursuant to which
the Purchasers agreed to purchase substantially all of the Debtors'
assets, as well as to fund the costs, fees and expenses incurred by
the Debtors in connection with the administration of the Bankruptcy
Cases subject to a budget to be agreed-upon by the Debtors and
Purchasers pursuant to the DIP Credit Agreement.

The Debtors and the DIP Lenders entered into a Certain Amendment
No. 3 to the DIP Credit Agreement ("DIP Amendment"), pursuant to
which the DIP Lenders have agreed to lend additional funds to the
Debtors in order to facilitate an orderly wind down of the Debtors'
bankruptcy cases.

The Debtors tell the Court that the resolution for which approval
is sought represents a heavily-negotiated agreement that allowed
the Debtors to preserve value through the Sale while also providing
for a responsible and cost-effective exit from chapter 11
administration following closing on the Sale, and at the same time
providing a key opportunity for general unsecured creditors to
share in long-term upside of the business over the next three
years.  The Debtors further tell the Court that the proposed
settlement fully resolves disputes between the Parties that could
have resulted in protracted and costly litigation that would have
diminished estate resources to the detriment of the Debtors and
their creditors.

The Debtors are represented by:

          R. Craig Martin, Esq.
          DLA PIPER LLP (US)
          1201 North Market Street, Suite 2100
          Wilmington, DE 19801
          Telephone: (302)468-5700
          Facsimile: (302)394-2341
          E-mail: craig.martin@dlapiper.com

                  - and -

          Richard A. Chesley, Esq.
          Daniel M. Simon, Esq.
          David E. Avraham, Esq.
          DLA PIPER LLP (US)
          203 N. LaSalle Street, Suite 1900
          Chicago, IL 60601
          Telephone: (312)368-4000
          Facsimile: (312)236-7516
          E-mail: richard.chesley@dlapiper.com
                  daniel.simon@dlapiper.com
                  david.avraham@dlapiper.com

The Official Committee of Unsecured Creditors is represented by:

          Steven K. Kortanek, Esq.
          Kevin J. Mangan, Esq.
          Thomas M. Horan, Esq.
          WOMBLE CARLYLE SANDRIDGE & RICE, LLP
          222 Delaware Avenue, Suite 1501
          Wilmington, DE 19801
          Telephone: (302)252-4320
          Facsimile: (302)252-4330
          E-mail: skortanek@wcsr.com
                  kmangan@wcsr.com
                  thoran@wcsr.com

                        About IMRIS, Inc.

Based in Minnetonka, Minnesota, IMRIS Inc. -- http://www.imris.com/
-- designs, manufactures and markets image guided therapy systems.
IMRIS's VISIUS Surgical Theatre systems enhance the effectiveness
magnetic resonance systems, x-ray fluoroscopy systems, and computed
tomography (CT) systems in medical procedures.

IMRIS and its affiliated companies commenced Chapter 11 bankruptcy
cases (Bankr. D. Del. Lead Case No. 15-11133) in Delaware on May
25, 2015, with a deal to sell to Deerfield Management Company,
L.P., for a credit bid of $9.50 million, absent higher and better
offers.

The Debtors tapped the law firms of DLA Piper LLP (US) and DLA
Piper (Canada) LLP as counsel; Imperial Capital, LLC, as
Investment banker, FTI Consulting, Inc.'s Andrew Hinkelman as chief
restructuring officer; and Kurtzman Carson Consultants LLC as
claims and noticing agent.

IMRIS estimated $10 million to $50 million in assets and
liabilities.

On June 4, 2015, the U.S. Trustee appointed three members to the
Official Committee of Unsecured Creditors.  The members of the
Committee are: (i) Trumpf Medical Systems, Inc., (ii) Siemens
Medical Solutions, USA, Inc., and (iii) ETS-'Lindgren Inc. The
Committee selected Steven K. Kortanek, Esq., Kevin J. Mangan, Esq.,
and Thomas M. Horan, Esq., at Womble Carlyle Sandridge & Rice, LLP,
in Wilmington, Delaware, as counsel.



INTEGRATED STRUCTURES: Files for Chapter 11 Bankruptcy Protection
-----------------------------------------------------------------
Integrated Structures Corp. filed for Chapter 11 bankruptcy
protection (Bankr. S.D.N.Y. Case No. 15-12703) on Oct. 2, 2015,
estimating assets and liabilities between $1 million and $10
million each.  The petition was signed by Mr. Francis Lee,
president.

Judge Stuart M. Bernstein presides over the case.

Gabriel Del Virginia, Esq., at the Law Offices of Gabriel Del
Virginia serves as the Company's bankruptcy counsel.

Petra Tantchevaon at Bankrupt Company News reports that the
Company's list of creditors holding the largest unsecured claims
includes: (i) Horan Sand & Gravel Cor., which is owed $233,577;
(ii) Cement & Concrete Workers, owed $180,695; and (iii) NYS Dept.
of Tax. & Finance, which holds contingent unliquidated disputed
claim of $752,479.

Integrated Structures Corp. is headquartered in Hicksville, New
York.  Founded in 1970, it specializes in heavy road, site,
foundation, highway and bridge construction.


JESUS GUERRERO: Texas Judge Affirms Ch.11 Dismissal with Prejudice
------------------------------------------------------------------
Bankruptcy Judge Eduardo V. Rodriguez in McAllen, Texas, stood firm
on his decision to dismiss the Chapter 11 case of Jesus Guerrero,
with prejudice, and denied a motion for reconsideration filed by
the Debtor.  The Court's prior order rendered prejudice against the
Debtors from refiling under Chapter 11 for 180 days pursuant to 11
U.S.C. Sec. 109(g).

Jesus and Alicia Guerrero filed for Chapter 13 bankruptcy
protection (Bankr. S.D. Tex. Case No. 15-70103) on March 2, 2015.
The case was later converted to Chapter 11 after the Debtors on
July 24, 2015, filed their Motion to Convert their case from
Chapter 13 to Individual Chapter 11.

A copy of the Court's Sept. 9, 2015 Memorandum Opinion is available
at http://is.gd/jJz10nfrom Leagle.com.


JOHN EDWARD HERTZ: Can't Reject Sale Contract, Court Says
---------------------------------------------------------
U.S. Bankruptcy Judge Deborah J. Saltzman in Los Angeles,
California, denied the request of debtors John Edward Hertz and
Diane Gamroth Hertz to reject a real estate purchase contract
between the Debtors and The Grayfox Trust Dated March 1, 2004 for
the property located 28754 Grayfox Street, Malibu, California
90265.

The Debtors listed the Property for sale in January 2014 through
real estate broker Chris Cortazzo of Coldwell Banker Residential
Brokerage Co. at an initial price of $7,850,000.  

On July 3, 2014, the Trust agreed to the terms of a deal pursuant
to which the sale price was $6,850,000 and the Debtors would have a
one-year leaseback, with an option for a second year on mutual
agreement.

The parties failed to close on the sale, resulting in the Trust
filing a lawsuit prior to the bankruptcy to force the Debtors to
close on the deal.  The Debtors filed their chapter 11 petition
(Bankr. C.D. Cal. Case No. 2:15-BK-12813-DS) on February 25, 2015,
the day their opposition to the Trust's motion to compel
arbitration was due in superior court.

In their motion to reject the sale deal, the Debtors argue that
rejection of the Purchase Contract will benefit creditors and the
Debtors by allowing the Debtors to re-market the Property and sell
it for approximately $8,000,000.  The Debtors note that they are of
advancing age and need additional funds that would be realized from
a sale other than under the Purchase Contract to purchase a new
house and fund their retirement.

Judge Saltzman, however, ruled that the Debtors fail to make any
credible argument that a speculative future sale is better for
unsecured creditors than the $6,850,000 sale to the Trust.

"There is, of course, a very real possibility that the Property
will never achieve an increased sale price large enough to make up
for the increased expenses and delay associated with rejecting the
sale to the Trust. While the Debtors doubtless would like a more
secure and comfortable retirement, the court cannot risk creditors'
recoveries and allow the Debtors to gamble for a windfall for
themselves based only on the hope that the Property will sell more
quickly and at a much higher price than just a year ago," the Court
said.

A copy of the Court's September 8, 2015 Memorandum Decision is
available at http://is.gd/ZpplmNfrom Leagle.com.


JOSEPH S. EVANS: Must Pay $88,600 to Southern States, Court Says
----------------------------------------------------------------
U.S. Bankruptcy Judge David M. Warren directed debtors Joseph S.
Evans and Linda B. Evans to pay Southern States Cooperative, Inc.
the sum of $88,677.45 to satisfy Southern States' claim in the
amount of $834,882 as allowed in the Debtors' Plan and Confirmation
Order.

On July 1, 2004, Southern States filed a Proof of Claim in the
amount of $834,882 for an obligation owed by the Debtors for goods
sold. The obligation was secured by real estate, equipment, and
crops.

On June 10, 2005, the court entered an Order Confirming Plan that
confirmed the Debtors' Amended Plan of Reorganization filed on Feb.
17, 2005.

A copy of the Court's Sept. 3, 2015 Order is available at
http://is.gd/XvPoemfrom Leagle.com.

Joseph S. Evans and Linda B. Evans filed a voluntary Chapter 11
petition (Bankr. E.D.N.C. Case No. 04-03288-8-DMW) on April 22,
2004.


MALIBU LIGHTING: Engages Aurora Mgmt. as Restructuring Advisor
--------------------------------------------------------------
Malibu Lighting Corporation, et al., seek permission from the
Bankruptcy Court to employ Aurora Management Partners, LLC to:
(i) provide David M. Baker as chief restructuring officer; (ii)
provide additional personnel, and (iii) provide financial advisory
and restructuring related services, nunc pro tunc to the Petition
Date.

Mr. Baker and the additional personnel have agreed to be paid in
accordance to this fee structure:

   Name and Title            Description             Hourly Rate
   --------------            -----------             -----------
   David Baker       Chief Restructuring Officer        $595
                         Managing Partner/Sr.
                           Managing Director

   Laura Kendall       Director/Managing Director     $300-$450
   Richard Kennedy
   James Ebbert

                         Consultant/Senior            $250-$275  
                            Consultants

                             Analysts                 $175-$250

                         Administrative                  $85

In addition, AMP will be reimbursed for its customary out-of-pocket
expenses.

AMP received a total amount of retainer of $200,000 within and
outside of the 90 days period prior to the Petition Date.

The Debtors have agreed to indemnify and hold harmless Mr. Baker
and AMP from any and all claims that may be made against any or all
of them, arising from the performance of their duties.

To the best of the Debtors' knowledge, AMP is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

                      About Malibu Lighting

Malibu Lighting Corporation, Outdoor Direct Corporation, National
Consumer Outdoors Corporation, Beam Corporation, Smoke 'N Pit
Corporation, Treasure Sensor Corporation and Stubbs Collections
Inc. filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead
Case No. 15-12080) on Oct. 8, 2015.  The petition was signed by
David M. Baker as chief restructuring officer.  Judge Kevin Gross
is assigned to the case.

The Debtors estimated both assets and liabilities of $10 million to
$50 million.

The Debtors have engaged Pachulski Stang Ziehl & Jones LLP as
counsel, Piper Jaffray Co. as investment banker and Kurtzman Carson
Consultants as claims and noticing agent.

MLC was a manufacturer and supplier of outdoor and landscape
lighting products, such as solar and low voltage lights and home
security lights, including the parts and accessories associated
with these products.

ODC was a manufacturer and supplier of a variety of consumer goods,
including (a) outdoor cooking products, such as outdoor gas grills,
charcoal grills, smokers and fryers, (b) hand held lighting
products, such as flashlights and spotlights, (c) landscape
lighting products, and (d) parts and accessories associated with
the foregoing products.

MLC and ODC are currently winding down operations as a result of
the termination of a business relationship with principal customer,
Home Depot.

NCOC is a manufacturer and supplier of both branded and private
label pet bedding and pet accessory products.  NCOC manufactures
beds, accessories, and deodorizers for dogs as well as beds,
scratching posts, and toys for cats.  In addition, NCOC markets and
sells boat covers manufactured primarily from Chinese suppliers.



MALIBU LIGHTING: Hires Piper Jaffray as Investment Banker
---------------------------------------------------------
Malibu Lighting Corporation, et al., seek permission from the
Bankruptcy Court to employ Jaffray & Co. as their investment
banker, nunc pro tunc to the Petition Date.

PJC will:

   (a) assist the Debtors with developing their strategy with
       regard to (i) the proposed sale of Debtor National Consumer
       Outdoors Corporation, f/k/a Dallas Manufacturing
       Corporation; and (ii) the remaining assets of Debtors
       Outdoor Director Corporation f/k/a The Brinkman Corporation
       and Malibu Lighting Corporation, including but not limited
       to, intellectual property, tooling, equipment, inventory,
       accounts receivable, or other assets of ODC and MLC;

   (b) assist in analyzing the financial effects of each of the
       proposed Transactions;

   (c) assist the Debtors and their financial advisor in managing
       their dealings, information flow, analyses and other
       communications with their lenders and advisors with respect
       to any of the Transactions;

   (d) advise the Debtors in their negotiations regarding any of
       the Transactions, including, if necessary, negotiating
       definitive agreements;

   (e) coordinate with the Debtors' advisors and legal counsel
       regarding matters related to the closing of the
       Transactions;

   (f) at the Debtors' request, prepare and/or update in
       collaboration with the Debtors a memorandum describing the
       Debtors, their history, the nature of their operations,
       such financial information as maybe appropriate to reflect
       the Debtors' past performance and its projected growth and
       earnings capacity, the management structure and such other
       information as is customary or as they considered
       appropriate in the circumstances;

   (g) make initial contracts with potential investors or
       purchasers approved by the Debtors;

   (h) assist the Debtors in preparing for due diligence conducted
       by potential investors or purchasers with respect to any of

       the Transactions;

   (i) when appropriate, arrange and participate in visits to the
       Debtors' facilities by potential investors or purchaser and
       otherwise make introductions and perform services as they
       recommend to develop potential investors', or purchasers'
       interest in any of the Transactions;

   (j) assist the Debtors in negotiations with potential investors

       or purchaser with respect to any of the Transactions;

   (k) consult with the Debtors in structuring any investment or
       financing proposal;

   (l) assist the Debtors in analyzing proposals received and in
       negotiating definitive documentation regarding any of the
       Transactions; and

   (m) render other investment banking services as may be mutually

       agreed upon by the Debtors and PJC.

The Debtors said PJC will coordinate with Hilco IP Services LLC
d/b/a Hilco Streambank, which the Debtors have engaged, along with
PJC as investment banker for the Asset Sale, as, collectively, the
Debtors' exclusive agents to sell the intellectual property
component of the Asset Sale, consisting of trademarks, patents,
copyrights, domain names, customer lists and related data, as well
as the other assets to be included in the Asset Sale.

PJC will be compensated as follows:

-- In the event the Debtors consummate the NCOC Sale pursuant to
    an Agreement or commitment entered into (i) during the term of
    its engagement or (ii) during the 18 month period following
    termination of PJC's engagement, a cash fee, payable at the
    closing of the Sale, calculated based upon the Aggregate
    Transaction Value as follows: (a) 2.50% of the Aggregate
    Transaction Value up to and including $50,000,000; (b) 3.00%
    of the Aggregate Transaction Value greater than $50,000,000.
    In the event of NCOC Sale, PJC's fees payable shall be subject
    to a minimum of $1,250,000.

-- In the event the Debtors consummate an Asset Sale pursuant to
    an Agreement or commitment entered into (i) during the period
    of its engagement or (ii) during the 18 month period following
    termination of its engagement, a cash fee, payable at the
    closing of the Asset Sale, calculated based upon 10% of the
    gross proceeds from the Asset Sale and shall be split as
    follows: (a) a minimum fee of $100,000 shall be payable to
    Hilco Streambank in the event of an Asset Sale; (b) any Asset
    Fee in excess of $100,000 shall be split evenly (50/50)
    between PJC and Hilco Streambank.

It is not PJC's general practice to keep detailed time records
similar to those customarily kept by attorneys.  Notwithstanding
the foregoing, PJC will file fee applications for the allowance of
compensation for services rendered and reimbursement of expenses
incurred pursuant to the applicable provisions of the Bankruptcy
Code, the Bankruptcy Rules, the Local Rules, the U.S. Trustee
Guidelines, and any applicable orders of the Court.

Prior to the Petition Date, the Debtors paid a non-refundable
retainer of $50,000 to PJC and reimbursed expenses of PJC of
$42,551.  PJC does not hold any prepetition claim against the
Debtor for fees and expenses.

To the best of the Debtors' knowledge, PJC is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

                       About Malibu Lighting

Malibu Lighting Corporation, Outdoor Direct Corporation, National
Consumer Outdoors Corporation, Beam Corporation, Smoke 'N Pit
Corporation, Treasure Sensor Corporation and Stubbs Collections
Inc. filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead
Case No. 15-12080) on Oct. 8, 2015.  The petition was signed by
David M. Baker as chief restructuring officer.  Judge Kevin Gross
is assigned to the case.

The Debtors estimated both assets and liabilities of $10 million to
$50 million.

The Debtors have engaged Pachulski Stang Ziehl & Jones LLP as
counsel, Piper Jaffray Co. as investment banker and Kurtzman Carson
Consultants as claims and noticing agent.

MLC was a manufacturer and supplier of outdoor and landscape
lighting products, such as solar and low voltage lights and home
security lights, including the parts and accessories associated
with these products.

ODC was a manufacturer and supplier of a variety of consumer goods,
including (a) outdoor cooking products, such as outdoor gas grills,
charcoal grills, smokers and fryers, (b) hand held lighting
products, such as flashlights and spotlights, (c) landscape
lighting products, and (d) parts and accessories associated with
the foregoing products.

MLC and ODC are currently winding down operations as a result of
the termination of a business relationship with principal customer,
Home Depot.

NCOC is a manufacturer and supplier of both branded and private
label pet bedding and pet accessory products.  NCOC manufactures
beds, accessories, and deodorizers for dogs as well as beds,
scratching posts, and toys for cats.  In addition, NCOC markets and
sells boat covers manufactured primarily from Chinese suppliers.



MALIBU LIGHTING: Seeks Approval of Pachulski as Counsel
-------------------------------------------------------
Malibu Lighting Corporation, et al., ask the Bankruptcy Court to
approve their employment of Pachulski Stang Ziehl & Jones LLP as
their counsel, nunc pro tunc to the Petition Date.

Pachulski Stang will:

   (a) provide legal advise with respect to the Debtors' powers
       and duties as debtors-in-possession in the continued
       operation of their business and management of their
       property;

   (b) prepare on behalf of the Debtors any necessary
       applications, motions, answers, orders, reports, and other
       legal papers;

   (c) appear in Court on behalf of the Debtors;

   (d) assist the Debtors with the completion of sales of their
       respective assets;

   (e) prepare and pursue confirmation of a plan and approval of a
       disclosure statement; and

   (f) perform other legal services for the Debtors that may be
       necessary and proper in these proceedings.

Subject to Court approval, compensation will be payable to
Pachulski on an hourly basis, plus reimbursement of actual,
necessary expenses and other charges.  

The principal attorneys and paralegals presently designated to
represent the Debtors and their current standard hourly rates are:

         Jeffrey N. Pomerantz              $895
         Maxim B. Litvak                   $795
         Joshua M. Fried                   $750
         Michael R. Seidl                  $675
         Paralegals                        $295

Pachulski received payments from the Debtors during the year prior
to the Petition Date in an amount of $1,445,446 including the
Debtors' aggregate filing fees for these cases, in connection with
its prepetition representation of the Debtors.

To the best of the Debtors' knowledge, Pachulski is a
"disinterested person" as that phrase is defined in Section 101(14)
of the Bankruptcy Code.

Pursuant to the 2013 UST Guidelines, Pachulski disclosed that:

* it did not agree to any variations from, or alternatives to,
   its standard or customary billing arrangements for this
   engagement;

* none of its professionals included in this engagement vary
   their rate based on the geographic location of the bankruptcy
   case;

* its rate has not changed postpetition; and

* the Debtors have approved its respective budget and staffing
   plan.

                       About Malibu Lighting

Malibu Lighting Corporation, Outdoor Direct Corporation, National
Consumer Outdoors Corporation, Beam Corporation, Smoke 'N Pit
Corporation, Treasure Sensor Corporation and Stubbs Collections
Inc. filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead
Case No. 15-12080) on Oct. 8, 2015.  The petition was signed by
David M. Baker as chief restructuring officer.  Judge Kevin Gross
is assigned to the case.

The Debtors estimated both assets and liabilities of $10 million to
$50 million.

The Debtors have engaged Pachulski Stang Ziehl & Jones LLP as
counsel, Piper Jaffray Co. as investment banker and Kurtzman Carson
Consultants as claims and noticing agent.

MLC was a manufacturer and supplier of outdoor and landscape
lighting products, such as solar and low voltage lights and home
security lights, including the parts and accessories associated
with these products.

ODC was a manufacturer and supplier of a variety of consumer goods,
including (a) outdoor cooking products, such as outdoor gas grills,
charcoal grills, smokers and fryers, (b) hand held lighting
products, such as flashlights and spotlights, (c) landscape
lighting products, and (d) parts and accessories associated with
the foregoing products.

MLC and ODC are currently winding down operations as a result of
the termination of a business relationship with principal customer,
Home Depot.

NCOC is a manufacturer and supplier of both branded and private
label pet bedding and pet accessory products.  NCOC manufactures
beds, accessories, and deodorizers for dogs as well as beds,
scratching posts, and toys for cats.  In addition, NCOC markets and
sells boat covers manufactured primarily from Chinese suppliers.



MALIBU LIGHTING: Taps Hilco Streambank as IP Marketing Agent
------------------------------------------------------------
Malibu Lighting Corporation, et al., are asking permission from the
Bankruptcy Court to employ Hilco IP Services, LLC d/b/a Hilco
Streambank as their intellectual property marketing agent, nunc pro
tunc to the Petition Date, to work with the Debtors' investment
banker Piper Jaffray & Co. to market and sell, assign, license or
otherwise monetize the assets as the exclusive agents of the
Debtors for the sale of the Assets.

Specifically, Hilco Streambank will:

   (a) collect and secure all available information and data
       concerning the Assets;

   (b) prepare marketing materials designed to inform potential
       purchasers of the availability of the Assets for sale,
       assignment, license, or other disposition;

   (c) develop and, jointly with PJC, execute a sales and
       marketing program designed to elicit proposals to acquire
       the Assets from qualified acquirers with a view toward
       completing one or more sales, assignments, licenses, or
       other disposition of the Assets potentially following an
       auction or auctions under Section 363 of the Bankruptcy
       Code; and

   (d) assist the Debtors in connection with the conduct of a
       potential auction and the transfer of the Assets to the
       acquirers who offer the highest or otherwise best
       consideration for the Assets.

Hilco Streambank will be paid all or a portion of a transaction fee
in the form of a commission.  The Transaction Fee, which will be
equal to 10% of the gross proceeds generated from the sale,
assignment, license, or other disposition of the Assets, will be
allocated equally between PJC and Hilco Streambank, provided that
Hilco Streambank will be entitled to the first $100,000 of the
Transaction Fee, if any.

The Transaction Fee will be paid upon the successful consummation
of any transaction or transactions involving the sale, assignment,
license, or other disposition of the Assets.

The Engagement Letter provides that the Debtors will indemnify
Hilco Streambank and hold it harmless against any and all losses,
claims, damages, liabilities and expenses incurred by Hilco
Streambank, unless those losses, claims, damages, liabilities and
expenses resulted from the fraud, negligence or willful misconduct
of Hilco Streambank.

It is not Hilco Streambank's general practice to keep detailed time
records similar to those customarily kept by attorneys.
Notwithstanding the foregoing, Hilco Streambank will file fee
applications for the allowance of compensation for services
rendered and reimbursement of expenses incurred.

To the best of the Debtors' knowledge, Hilco Streambank is a
"disinterested person," as that term is defined in Section 101(14)
of the Bankruptcy Code.

                      About Malibu Lighting

Malibu Lighting Corporation, Outdoor Direct Corporation, National
Consumer Outdoors Corporation, Beam Corporation, Smoke 'N Pit
Corporation, Treasure Sensor Corporation and Stubbs Collections
Inc. filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead
Case No. 15-12080) on Oct. 8, 2015.  The petition was signed by
David M. Baker as chief restructuring officer.  Judge Kevin Gross
is assigned to the case.

The Debtors estimated both assets and liabilities of $10 million to
$50 million.

The Debtors have engaged Pachulski Stang Ziehl & Jones LLP as
counsel, Piper Jaffray Co. as investment banker and Kurtzman Carson
Consultants as claims and noticing agent.

MLC was a manufacturer and supplier of outdoor and landscape
lighting products, such as solar and low voltage lights and home
security lights, including the parts and accessories associated
with these products.

ODC was a manufacturer and supplier of a variety of consumer goods,
including (a) outdoor cooking products, such as outdoor gas grills,
charcoal grills, smokers and fryers, (b) hand held lighting
products, such as flashlights and spotlights, (c) landscape
lighting products, and (d) parts and accessories associated with
the foregoing products.

MLC and ODC are currently winding down operations as a result of
the termination of a business relationship with principal customer,
Home Depot.

NCOC is a manufacturer and supplier of both branded and private
label pet bedding and pet accessory products.  NCOC manufactures
beds, accessories, and deodorizers for dogs as well as beds,
scratching posts, and toys for cats.  In addition, NCOC markets and
sells boat covers manufactured primarily from Chinese suppliers.



MALIBU LIGHTING: Wants to Reject Warehouse Lease with 462 Thomas
----------------------------------------------------------------
Debtor National Consumer Outdoors Corporation seeks authority from
the Bankruptcy Court to reject a lease agreement with 462 Thomas
Family Properties, L.P. that governs a warehouse located at 4259
McEwen Road, Dallas, Texas, effective as of Oct. 9, 2015.

On April 2, 2013, NCOC and the Landlord entered into a warehouse
lease for the purpose of receiving, storing, shipping, and selling
the Debtor's products.  The Lease became effective on
July 1, 2013, and expires on or about September 2018.

NCOC is in the process of selling substantially all of its assets.
The proposed sale of NCOC's assets does not include the Leased
Premises, as NCOC's operations no longer require the use of the
Leased Premises.  Thus, NCOC said it seeks to reject the Lease to
avoid any administrative expenses associated with occupying the
Leased Premises.

                       About Malibu Lighting

Malibu Lighting Corporation, Outdoor Direct Corporation, National
Consumer Outdoors Corporation, Beam Corporation, Smoke 'N Pit
Corporation, Treasure Sensor Corporation and Stubbs Collections
Inc. filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead
Case No. 15-12080) on Oct. 8, 2015.  The petition was signed by
David M. Baker as chief restructuring officer.  Judge Kevin Gross
is assigned to the case.

The Debtors estimated both assets and liabilities of $10 million to
$50 million.

The Debtors have engaged Pachulski Stang Ziehl & Jones LLP as
counsel, Piper Jaffray Co. as investment banker and Kurtzman Carson
Consultants as claims and noticing agent.

MLC was a manufacturer and supplier of outdoor and landscape
lighting products, such as solar and low voltage lights and home
security lights, including the parts and accessories associated
with these products.

ODC was a manufacturer and supplier of a variety of consumer goods,
including (a) outdoor cooking products, such as outdoor gas grills,
charcoal grills, smokers and fryers, (b) hand held lighting
products, such as flashlights and spotlights, (c) landscape
lighting products, and (d) parts and accessories associated with
the foregoing products.

MLC and ODC are currently winding down operations as a result of
the termination of a business relationship with principal customer,
Home Depot.

NCOC is a manufacturer and supplier of both branded and private
label pet bedding and pet accessory products.  NCOC manufactures
beds, accessories, and deodorizers for dogs as well as beds,
scratching posts, and toys for cats.  In addition, NCOC markets and
sells boat covers manufactured primarily from Chinese suppliers.



MORGAN HILL PARTNERS: Owner's Plan Gives Ex-Wife 3 Options
----------------------------------------------------------
Morgan Hill Partners, LLC, owner of a 2,380-acre ranch in Morgan
Hill, California, has filed a Chapter 11 liquidating plan that
contemplates the sale or exchange of its primary asset, the Coyote
Canyon Ranch, to pay its creditors and satisfy the lien against it
held by secured party Vesta Lohrasb.

The Plan proposes to treat claims and interests as follows:

  -- Secured creditor Ms. Lohrasb (Class 1), who asserts a claim of
$17.8 million, including $4.98 million for annual payment in
arrears for 2012 to 2015, for debt owed to her pursuant to a
marital settlement agreement with her ex-husband, Manouchehr
Mobedshahi, may select treatment of her lien against the Ranch from
one of three options.

  -- Holders of general unsecured claims (Class 2) that are allowed
claims will be paid 95% of the face amount of their claims, without
interest, 180 days after the effective Date of the Plan.

  -- Present owner Manouchehr Mobedshahi (Class 3) will retain his
interest without modification.

Classes 1 and 2 are impaired and thus entitled to vote to accept or
reject the Plan.

Vesta Lohrasb may select treatment of her lien against the Ranch
from one of these three options:

   * Option 1A: MHP will sell the Ranch and, at the close of
escrow, pay Ms. Lohrasb out of escrow funds $4,984,936 to cure all
arrears owing under the MSA and secured by the Ranch.  MHP will
then perform an exchange with the remaining funds for a qualified
income producing property pursuant to 26 U.S.C. Sec. 1031 against
which Ms. Lohrasb will be granted a first deed of trust on terms
identical to that securing Mr. Mobedshahi's debt to her against the
Ranch.  Mr. Mobedshahi will be responsible to pay the capital gain
taxes on the cash paid to Ms. Lohrasb out of the escrow.

   * Option 1B: MHP will sell the Ranch and perform an exchange for
a qualified income producing property pursuant to 26 U.S.C. §1031
against which MHP and Mr. Mobedshahi will borrow $8.5 million
secured by a first deed of trust.  Those proceeds will be paid
immediately to Ms. Lohrasb. Mr. Mobedshahi will within 4 months
after the close of escrow pay Ms. Lohrasb a further $1.5 million
from non-estate assets other than the proceeds of the Ranch.  The
aforementioned $10 million will be applied first to cure all
arrears under the MSA and then to pre-pay payments under the MSA.
MHP will each calendar quarter pay all net proceeds from the
exchange property, after the payment of expenses of operation, a 4%
management fee to a third party manager, property and income taxes,
and debt service on the first deed of trust, to Ms. Lohrasb as
further prepayment under the MSA.

   * Option 1C: MHP will sell the Ranch and pay Ms. Lohrasb $14.5
million in full satisfaction of her claims under the MSA, the
balance of which she will waive voluntarily at the close of escrow
as a condition of accepting this option.

If Ms. Lohrasb fails to select any of Options 1A-1C above, then MHP
will proceed with confirmation of the Plan under Option 1A pursuant
to 11 U.S.C. Sec. 1129(b)(2)(A)(iii) and provide Ms. Lohrasb with
the indubitable equivalent of her claim through a combination of
cash and a lien on a qualified property for which the Ranch has
been exchanged pursuant to 26 U.S.C. Sec. 1031, and, at Mr.
Mobedshahi's option, such other replacement collateral as may be
required to confirm the Plan under Bankruptcy Code section 1129(b)
absent consent by Ms. Lohrasb.

A copy of the Combined Plan and Disclosure Statement filed Oct. 2,
2015, is available for free at:

    http://bankrupt.com/misc/Morgan_Hill_64_Plan_and_DS.pdf

                    About Morgan Hill Partners

Morgan Hill Partners, LLC, was formed in 1998 to hold title to the
Coyote Canyon Ranch, a 2,380-acre property located at 4030 E. Dunne
Avenue, Morgan Hill, California, some 25 miles south of San Jose,
California.  The Ranch includes ranch land, mitigation preservation
land, and undeveloped land with a residence. MHP leases a
substantial portion of the ranch land to the Coyote Creek Land &
Cattle Co., LLC under a grazing lease which expires March 31, 2019.


MHP's sole member is Manouchehr Mobedshahi.  Mr. Mobedshahi and his
ex-wife, Vesta Lohrasb, purchased the Property in 1988 for
approximately $2.7 million.  The Property is valued at $18
million.

MHP sought Chapter 11 protection (Bankr. N.D. Cal. Case No.
15-50775) in San Jose, California, on March 6, 2015, to stop a
foreclosure sale pursued by Ms. Lohrasb, who was owed money by her
ex-husband under a marital settlement agreement.

The case is assigned to Judge Arthur S. Weissbrodt.

Michael W. Malter, Esq., at Law Offices of Binder and Malter, in
Santa Clara, California, serves as counsel.

The Section 341 meeting of creditors was commenced and concluded
April 8, 2015.  The initial status conference was held on April 30,
2015, with the next status conference slated for Oct. 14, 2015.

                           *     *     *

MHP has had no need so far to bring a motion to approve the use of
cash collateral motion as its responsible individual and sole
member, Mr. Mobedshahi, has been making the required payments for
expenses of operation of the Ranch from his own personal funds
loaned to MHP.


PETTERS COMPANY: Ritchie Parties OK'd to Intervene in Receivership
------------------------------------------------------------------
Ritchie Capital Management, L.L.C.; Ritchie Special Credit
Investments, Ltd.; Rhone Holdings II, Ltd.; and Ritchie Capital
Management Ltd., filed a motion to intervene in the receivership
case for Thomas J. Petters, and filed a motion for relief from
litigation stay against Petters.  Yorkville Investment I, L.L.C.,
likewise filed a motion for relief from litigation stay against
Petters and a motion to intervene.

John R. Stoebner, in his capacity as the Chapter 7 Trustee of
Polaroid Corporation, et al., Douglas A. Kelley, in his capacity as
the Chapter 11 Trustee of Petters Company Inc., et al., and Randall
L. Seaver, in his capacity as the Chapter 7 Trustee of Petters
Capital, LLC, filed a motion to intervene.

From February through May 2008, the Ritchie Parties made a series
of loans totaling $189 million to PCI and Petters Group Worldwide,
LLC entities owned by Petters.  Like many of Petters' investors and
creditors, the Ritchie Parties suffered severe losses when it was
discovered in September 2008 that Petters was operating a $3.8
billion Ponzi scheme.

Ritchie and Yorkville sought to intervene for the limited purpose
of allowing relief from the litigation stay in the receivership
case to enable them to obtain a default judgment against Thomas J.
Petters.

Receiver Douglas A. Kelley and the United States of America opposed
the Ritchie Parties' requests to lift the litigation stay.  The
requests to lift the stay were also opposed by the Trustees of the
bankruptcy estates for Polaroid Corporation, Petters Company Inc.,
and Petters Capital, LLC, entities that had been directly or
indirectly owned by Petters.  The Trustees sought to intervene for
the limited purpose of objecting to the Ritchie Parties' motions to
lift the stay.  The Ritchie Parties opposed the Trustees' request
to intervene.

Judge Ann D. Montgomery of the United States District Court for the
District of Minnesota granted the Ritchie Parties' motion to
intervene but denied their motion for relief from the litigation
stay.  Judge Montgomery also granted Yorkville's Motion with
respect to the request to intervene and denied with respect to the
request to lift the litigation stay.  The Trustees' Motion to
Intervene is granted.

The case is captioned United States of America, Plaintiff, v.
Thomas Joseph Petters; Petters Company, Inc., a/k/a PCI; Petters
Group Worldwide, LLC; Deanna Coleman, a/k/a Deanna Munson; Robert
White; James Wehmhoff; Larry Reynolds and/or d/b/a Nationwide
International Resources, a/k/a NIR; Michael Catain and/or d/b/a
Enchanted Family Buying Company; Frank E. Vennes, Jr., and/or d/b/a
Metro Gem Finance, Metro Gem, Inc., Grace Offerings of Florida,
LLC, Metro Property Financing, LLC, 38 E. Robinson, LLC, 55 E.
Pine, LLC, Orlando Rental Pool, LLC, 100 Pine Street Property, LLC,
Orange Street Tower, LLC, Cornerstone Rental Pool, LLC, 2 South
Orange Avenue, LLC, Hope Commons, LLC, and Metro Gold, Inc.;
Defendants, Douglas A. Kelley, Receiver, Gry Hansen, Liquidating
Trustee, Civil No. 08-5348 ADM/JSM (D. Mont.).

A full-text copy of Judge Montgomery's memorandum opinion and order
dated September 14, 2015 is available at http://is.gd/maIPFLfrom
Leagle.com.

On behalf of Yorkville Investment I, L.L.C., Nancy Gertner, in
Cambridge, Massachusetts; and:

         Patrick H. O'Neill Jr., Esq.
         LARSON KING, LLP
         30 East Seventh Street
         Suite 2800
         Saint Paul, MN 55101
         Phone: 651-312-6500
         Fax: 651-312-6618
         Email: poneill@larsonking.com

On behalf of Receiver Douglas A. Kelley:

         George H. Singer, Esq.
         LINDQUIST & VENNUM LLP
         4200 IDS Center
         80 South 8th Street
         Minneapolis, MN 55402
         T: 612.371.3211
         F: 612.371.3207
         Email: gsinger@lindquist.com

On behalf of Chapter 7 Trustee John R. Stoebner, Chapter 11 Trustee
Douglas A. Kelley, and Chapter 7 Trustee Randall L. Seaver:

         Adam A. Gillette, Esq.
         FRUTH, JAMISON & ELSASS, PLLC
         3902 IDS Center
         80 South Eighth Street
         Minneapolis, MN 55402
         Phone: 612-344-9700
         Fax: 612-344-9705
         Email: agillette@fruthlaw.com

On behalf of Plaintiff United States of America, James S.
Alexander, Esq., Assistant United States Attorney, in Minneapolis,
Minnesota.

                    About Petters Company

Based in Minnetonka, Minn., Petters Group Worldwide LLC is a
collection of some 20 companies, most of which make and market
consumer products.  It also works with existing brands through
licensing agreements to further extend those brands into new
product lines and markets.  Holdings include Fingerhut (consumer
products via its catalog and Web site), SoniqCast (maker of
portable, WiFi MP3 devices), leading instant film and camera
company Polaroid (purchased for $426 million in 2005), Sun Country
Airlines (acquired in 2006), and Enable Holdings (online
marketplace and auction for consumers and manufacturers' overstock
inventory).  Founder and chairman Tom Petters formed the company
in
1988.

Petters Company, Inc., is the financing and capital-raising unit
of
Petters Group Worldwide.

Thomas Petters, the founder and former CEO of Petters Group, has
been indicted and a criminal proceeding against him is proceeding
in the U.S. District Court for the District of Minnesota.

Petters Company, Petters Group Worldwide and eight other
affiliates filed separate petitions for Chapter 11 protection
(Bankr. D. Minn. Lead Case No. 08-45257) on Oct. 11, 2008.  In its
petition, Petters Company estimated its debts at $500 million and
$1 billion.  Parent Petters Group Worldwide estimated its debts at
not more than $50,000.

Petters Aviation, LLC, and affiliates MN Airlines, LLC, doing
business as Sun Country Airlines, Inc., and MN Airline Holdings,
Inc., filed separate petitions for Chapter 11 bankruptcy
protection
(Bankr. D. Minn. Case Nos. 08-45136, 08-35197 and 08-35198) on
Oct.
6, 2008.  Petters Aviation is a wholly owned unit of Thomas
Petters
Inc. and owner of MN Airline Holdings, Sun Country's parent
company.

The Official Committee of Unsecured Creditors is represented by
David E. Runck, Esq., Lorie A. Klein, Esq., at Fafinski Mark &
Johnson, P.A.

Trustee Douglas A. Kelley is represented by James A. Lodoen, Esq.,
Mark D. Larsen, Esq., Kirstin D. Kanski, Esq., Adam C. Ballinger,
Esq., at Lindquist & Vennum LLP.


PHOENIX SERVICES: S&P Raises Rating on 1st Lien Loan 'B+'
---------------------------------------------------------
Standard & Poor's Ratings Services said it raised the issue-level
rating on Phoenix Services International LLC's first-lien revolving
credit facility and term loan to 'B+' from 'B' and revised the
recovery rating on the debt to '2' from '3'.  The '2' recovery
rating indicates S&P's expectation for substantial (lower half of
the 70% to 90% range) recovery in the event of payment default.

The 'B' corporate credit rating on Phoenix Services International
LLC is unchanged.  The outlook is stable.

The corporate credit rating on Phoenix Services remains unchanged
due to S&P's expectation that the company's operating performance
and leverage will be flat during fiscal year 2015 compared with
2014.

"The stable outlook reflects our expectation that despite difficult
industry conditions Phoenix Services' business model will support
profitability and free cash flow generation over the next 12
months," said Standard & Poor's credit analyst Patricia Mendonca.
"We expect the company to generate approximately $105 million in
adjusted EBITDA in 2015, resulting in leverage below 5x.  We also
expect the company to prudently manage growth and
shareholder-friendly initiatives."

S&P could lower its rating if leverage increased above 5x, which
S&P would view to be indicative of a "highly leveraged" financial
profile.  This could occur if the company raised more debt than S&P
currently anticipates in order to fund new capital projects or paid
distributions to its private equity owner, or if a large customer
filed for bankruptcy protection.  S&P views the last scenario to be
less likely over the next 12 months given its view of the credit
profiles of the company's largest customers (including Arcelor
Mittal and Nucor).

S&P is unlikely to take a more favorable view of financial risk,
given constraints under its rating methodology for companies owned
by financial sponsors.  However, S&P could raise its rating if the
company maintained leverage below 4x over a sustained period of
time while substantially expanding and diversifying its customer
base through geographic diversification, such that S&P took a more
favorable view of the business risk profile.  S&P views this
scenario as unlikely over the next year.



PLYMOUTH EDUCATIONAL: S&P Puts 2005 Bonds' B- Rating on Watch Neg.
------------------------------------------------------------------
Standard & Poor's Ratings Services placed its 'B-' rating on
Plymouth Educational Center Charter School, Mich.'s series 2005
public school academy revenue and refunding bonds on CreditWatch
with negative implications.

This action follows Standard & Poor's repeated attempts to obtain
timely information of satisfactory quality to maintain its rating
on the securities, in accordance with its applicable criteria and
policies.  If school officials fail to provide the requested
information by Oct. 28, 2015, the ratings service will likely
suspend or withdraw the rating, preceded, in accordance with its
policies, by any change to the rating it considers appropriate
given the available information.



POINT BLANK: Mandatory Mediation in "Brooks" Stayed
---------------------------------------------------
Judge Mary Pat Thynge of the United States District Court for the
District of Delaware ordered a stay of the mandatory mediation in
the lawsuit captioned DAVID H. BROOKS, Appellant, v. SS BODY ARMOR
I, INC., et al., Appellees, C. A. NO. 15-632-SLR (D. Del.).

The Court further ordered that once the stay is lifted, the parties
will immediately file an updated joint submission, if possible,
depending on the Appellant's circumstances or separate submissions
on their positions, on the appropriateness of meditation.

The bankruptcy case is captioned In re: SS Body Armor I, Inc., et
al., Debtors, Bankr. Case No. 10-11255-CSS (Bankr. D. Del.).

A full-text copy of Judge Thynge's Order dated September 17, 2015,
is available at http://is.gd/e2Jd0Tfrom Leagle.com.

David H. Brooks, Appellant, pro se

SS Body Armor I Inc., Appellee, represented by:

         Laura Davis Jones, Esq.
         PACHULSKI, STANG, ZIEHL & JONES, LLP
         919 North Market Street
         17th Floor
         Wilmington, DE 19801
         Phone: 302.652.4100
         Fax: 302.652.4400
         Email: ljones@pszjlaw.com

                        About Point Blank

Headquartered in Pompano Beach, Florida, Point Blank Solutions,
Inc. -- http://www.pointblanksolutionsinc.com/-- designs and   
produces body armor systems for the U.S. Military, Government and
law enforcement agencies, as well as select international markets.

The Company maintains facilities in Pompano Beach, Florida, and
Jacksboro, Tennessee.

The Company's former chief executive officer and chief operating
officer were convicted in September 2010 of orchestrating a $185
million fraud.

Point Blank Solutions, formerly DHB Industries, filed for Chapter
11 protection (Bankr. D. Del. Case No. 10-11255) on April 14,
2010.

Laura Davis Jones, Esq., Alan J. Kornfeld, Esq., David M.
Bertenthal, Esq., and Timothy P. Cairns, Esq., at Pachulski Stang
Ziehl & Jones LLP, serve as bankruptcy counsel to the Debtor.
Olshan Grundman Frome Rosenweig & Wolosky LLP serves as corporate
counsel.  Epiq Bankruptcy Solutions serves as claims and notice
agent.

The U.S. Trustee has appointed an Official Committee of Unsecured
Creditors and a separate Official Committee of Equity Security
Holders in the case.  Ian Connor Bifferato, Esq., and Thomas F.
Driscoll III, Esq., at Bifferato LLC; and Carmen H. Lonstein,
Esq.,
Andrew P.R. McDermott, Esq., and Lawrence P. Vonckx, Esq., at
Baker
& McKenzie LLP, serve as counsel for the Official Committee of
Equity Security Holders.  Robert M. Hirsh, Esq., and George P.
Angelich, Esq., at Arent Fox LLP, serve as counsel to the
Creditors
Committee, and Frederick B. Rosner, Esq., and Brian L. Arban,
Esq.,
at the Rosner Law Group LLC, serve as co-counsel.

In October 2011, the Debtors sold substantially all assets to
Point
Blank Enterprises, Inc.  The lead debtor changed its name to SS
Body Armor I, Inc., following the sale.


QUIRKY INC: Trustee Raises Privacy Objections to Sale Bid
---------------------------------------------------------
Emily Field at Bankruptcy Law360 reported that a U.S. Trustee on
Oct. 7, 2015, objected to bankrupt online marketplace Quirky's
motion for approval to sell its assets, telling a New York
bankruptcy court that the Debtors are trying to sell the
information of about 1.2 million community members without
appointing a required privacy ombudsman.

U.S. Trustee William K. Harrington oversees New York, Vermont and
Connecticut.

                        About Quirky, Inc.

Headquartered in New York City, Quirky designs and develops various
products ranging from electronics, home and garden, kitchen and
organization and sells those products through big box retailers
like Target and Home Depot and online through its Web site.  The
Company sold over 150 different products and a total of 4 million
units, generating over $50 million in revenue from its retail and
consulting businesses in 2014.

Quirky, Inc., Wink, Inc. and Undercurrent Acquisition, LLC filed
Chapter 11 bankruptcy petitions (Bankr. S.D.N.Y. Lead Case No.
15-12596) on Sept. 22, 2015, with a deal to sell their assets
related to the Wink business line as a going concern to Flextronics
International USA Inc., for $15 million, absent higher and better
offers.

The petitions were signed by Charles Kwalwasser, the chief
administrative officer.

Judge Martin Glenn is assigned to the jointly administered cases.

Quirky estimated assets in the range of $10 million to $50 million
and liabilities of at least $50 million.

The Debtors have engaged Cooley LLP as counsel, Klestadt Winters
Jureller Southard & Stevens LLP as conflicts counsel, Centerview
Partners LLC as investment bankers, FTI Consulting, Inc., as
financial advisors, Rust Consulting/Omni Bankruptcy as claims and
noticing agent and Hilco IP Services LLC dba Hilco Streambank as
intellectual property disposition consultant to Quirky, Inc.


RANGE RESOURCES: Moody's Affirms Ba1 CFR, Outlook Stable
--------------------------------------------------------
Moody's Investors Service changed Range Resources Corporation's
rating outlook to stable from positive.  At the same time, Moody's
affirmed Range's Ba1 Corporate Family Rating, Ba1-PD Probability of
Default Rating, Ba1 rated senior unsecured notes rating, Ba2 rated
senior subordinated notes ratings, and SGL-2 Speculative Grade
Liquidity Rating.

"The stabilization of Range's outlook reflects the impact of weaker
commodity prices on Range's cash flow-based financial leverage
metrics relative to its Baa3 peers, which diminishes the company's
ability to cross-over to investment grade through 2016," commented
Gretchen French, Moody's Vice President -- Senior Credit Officer.
"Range's Ba1 rating affirmation reflects the company's continued
strong operating and capital efficiency, growing production
profile, and favorable asset-based leverage metrics."

Range Resources Corporation Debt List:

Corporate Family Rating, Affirmed at Ba1

Probability of Default Rating, Affirmed at of Ba1-PD
  Senior Unsecured Bond/Debentures, Affirmed at Ba1 (LGD 3)
  Senior Subordinated Regular Bond/Debentures, Affirmed at Ba2
   (LGD5)

Speculative Grade Liquidity Rating, Affirmed at SGL-2

Outlook, Changed to Stable from Positive

RATINGS RATIONALE

Range's Ba1 CFR reflects its leading position in the Marcellus
Shale region, its investment grade size and scale, and its history
of strong operational efficiency.  The company has a deep, low
full-cycle cost, drilling inventory in the Marcellus, providing
good visibility to continued production growth.  In addition, the
company benefits from long-lived reserves and a high level of
operational control of its reserves (96% of its proved reserves
operated), providing significant control over the pace of future
development.  Given the weak commodity price environment, Range's
returns are expected to be lower in 2015 and 2016 than its prior
historically strong results.  However, Moody's still expects
reasonable returns thanks to the benefit of Range's continued focus
on reducing its cost structure and its ability to efficiently
manage its drilling program, as well as a degree of cash flow
protection provided by its hedging program.

Range's Ba1 CFR is constrained by its high and increasing cash
flow-based financial leverage metrics and its portfolio
concentration in the Marcellus region, which also entails a high
degree of exposure to the successful build-out of midstream
infrastructure by third parties.  Primarily because of its exposure
to weak natural gas and natural gas liquids prices, Range has weak
unleveraged cash margins and lower retained cash flow (RCF)/debt
compared to its Baa3 E&P peers.  Helping to offset weak cash
flow-based financial leverage metrics are Range's strong
asset-based financial leverage metrics, with debt/PD reserves at
$3.94/Boe at June 30, 2015, and the PV-10 value of the company's
reserves/debt, which we expect to remain above 2.0x through 2016.

Range has weaker RCF/debt compared to its higher rated, key Baa3
E&P peers.  Moody's projects Range's RCF/Debt to weaken to around
18-20% through 2016, with its key Baa3 E&P peers, Southwestern
Energy Company (Baa3 stable) and EQT Corporation (Baa3 stable),
expected to see RCF/Debt levels maintained closer to 30-35% during
this time period.

Moody's believes that management will continue to take certain
actions to both protect its balance sheet and enable it to continue
to grow production at competitive investment returns. Range could
pursue asset sales to improve its leverage profile through 2016.
However, asset sales face valuation and timing risks.  While asset
sale proceeds could materially reduce the company's debt levels,
Moody's do not see sufficient levels of improvement in the
company's RCF/Debt metrics to support an investment-grade rating
through 2016 given weak commodity prices.

Range's SGL-2 Speculative Liquidity Rating reflects the company's
good liquidity profile through 2016.  As of June 30, 2015, Range
had $364 million in drawings under its revolving credit facility
and $109 million in letters of credit outstanding under its $2
billion secured revolving credit facility.  While Range continues
to be reliant on its revolver for funding growth capital spending
in excess of cash flow from operations (about $270 million in
negative cash flow projected in 2015 and $100-$300 million in 2016)
and letters of credit requirements, we project revolver
availability of around at least $1 billion through 2016.  In
addition, the revolver is supported by a $3 billion borrowing base
(which is not subject to redetermination until Spring 2016).  The
credit facility matures in October 2019 and has a minimum
EBITDAX/Interest covenant of 2.5x; a minimum PV-9 to total debt of
1.5x; and a minimum current ratio covenant of 1.0x; Moody's expects
Range to be in compliance with these covenants through 2016.
Essentially all of Range's assets are pledged as security for the
revolving credit facility, but significant over-collateralization
provides the opportunity for alternate liquidity should it be
necessary.  Range can elect to cease the collateral requirement of
the revolver upon an upgrade to investment-grade.

The Ba1 rating on Range's unsecured notes reflect the overall
probability of default of Range, to which Moody's assigns a PDR of
Ba1-PD.  The unsecured notes benefit from subsidiary guarantees,
but are subordinated to Range's $2 billion secured revolving credit
facility.  However, the unsecured notes are rated at the same level
as the CFR given their priority claim over Range's senior
subordinated notes, which are rated one-notch below the CFR at
Ba2.

The stable outlook is based on the expectation of continuing
production and reserve growth at reasonable returns and
conservative financial management.

To consider an upgrade, Range would need to be on track to improve
its ratio of RCF/debt towards 30% and reduce the ratio of
debt/average daily production to less than $15,000/Boe.  An upgrade
would also be contingent on the company maintaining its leveraged
full cycle ratio of at least 1.5x, as well as the further build out
of the Marcellus infrastructure by third parties to accommodate
Range's growth plans.

Range's ratings could be downgraded if the company's capital
productivity stalls, which would be signaled by an increase in
leverage.  If the ratio of debt/average daily production exceeds
$25,000/Boe or if RCF/debt is sustained below 20%, a negative
action becomes increasingly likely.

The principal methodology used in these ratings was Global
Independent Exploration and Production Industry published in
December 2011.

Range Resources Corporation is a mid-sized independent exploration
and production company that is headquartered in Fort Worth, Texas.



RELATIVITY MEDIA: Gets Approval to Sell TV Biz for $125 Million
---------------------------------------------------------------
Jonathan Randles at Bankruptcy Law360 reported that a New York
bankruptcy judge signed off on Oct. 6, 2015, on the sale of
Relativity Media's television business to a group of the company's
senior lenders, including hedge funds Luxor Capital and Anchorage
Capital, for $125 million.

The sale was approved a day after U.S. Bankruptcy Judge Michael
Wiles gave Relativity Media LLC's stakeholders another day to
review the terms of the deal.  The group purchasing the Debtor's
television business, which is responsible for the MTV program
"Catfish" and other reality shows, was owed approximately $366
million.

As reported by the Troubled Company Reporter on Oct. 7, 2015, Pete
Brush at Bankruptcy Law360 reported that a Manhattan bankruptcy
judge refused on Oct. 5, 2015, to approve a newly hatched bid by
Relativity Media LLC to sell its television-related assets to
senior lenders for $125 million and reorganize its film and other
assets under CEO Ryan Kavanaugh, but the judge indicated a
willingness to do so once interested parties get a chance to read
up.

U.S. Bankruptcy Judge Michael E. Wiles said the deal looked like it
was above-board, with sound business goals in mind.

                    About Relativity Fashion

Based in New York, Relativity Fashion LLC dba M3 Relativity --
http://relativitymedia.com/-- is a privately-held entertainment   
company with an integrated and diversified global media platform
that provides, among other things, film and television financing,
production and distribution. Relativity was founded in 2004 by
Ryan
Kavanaugh as a films late cofinancier partnering with major
studios
such as Sony and Universal.  In addition, the Company engages in
content production and distribution, including movies, television,
fashion, sports, digital and music.  

The Company and its affiliates filed for Chapter 11 protection on
July 30, 2015 (Bankr. S.D.N.Y. Lead case No. 15-11989).  Judge
Michael E. Wiles presides over the Debtors' Chapter 11 cases.

Craig A. Wolfe, Esq., Malani J. Cademartori, Esq., and Blanka K.
Wolfe, Esq., at SHEPPARD MULLIN RICHTER & HAMPTON LLP, and Richard
L. Wynne, Esq., Bennett L. Spiegel, Esq., and Lori Sinanyan, Esq.,
at JONES DAY, represent the Debtors in the bankruptcy cases.

The Debtors reported total assets of $559.9 million, and total
debts: $1.1 billion as of Dec. 31, 2014.

On August 7, 2015, the U.S. Trustee for Region 2 appointed seven
creditors to serve on the Debtors' official committee of unsecured
creditors.  The creditors are Allied Advertising Limited
Partnership, Carat USA Inc., Cinedigm Corp., Comen VFX LLC, Create
Advertising Group LLC, NBC Universal, and Technicolor Inc.


RELATIVITY MEDIA: Loeb & Loeb Files Rule 2019 Statement
-------------------------------------------------------
Loeb & Loeb LLP disclosed in a court filing that it represents five
creditors in the Chapter 11 cases of Relativity Media LLC and its
affiliates.

The creditors are:

     (1) CIT Bank, N.A., as Agent
         2450 Broadway, Suite 500
         Santa Monica, CA 90404

     (2) Bold Films Productions, LLC
         6464 Sunset Blvd., Suite 800
         Los Angeles, CA 90028

     (3) Lotus Media, LLC
         Kidnap Holdings, LLC
         1875 Century Park East, Suite 2150
         Los Angeles, CA 90067

     (4) Red Granite Pictures, Inc.
         10990 Wilshire Blvd., 8th Floor
         Los Angeles, CA 90024

     (5) Digital Implementation Partners LLC
         Kasima LLC
         c/o Mike Politi
         One International Boulevard, 9th floor
         Mahwah, NJ 07495

CIT Bank N.A. is the agent for itself and other lenders under two
loan agreements relating to two unreleased films: Masterminds and
Disappointments Room.  The other creditors are counterparties to
pre-bankruptcy agreements with the companies, according to the
filing.

Loeb & Loeb does not own any claim against or equity interest in
the companies except for an unsecured claim amounting to $129,000
for services provided to the companies.

The firm made the disclosure pursuant to Rule 2019 of the Federal
Rules of Bankruptcy Procedure.

Loeb & Loeb can be reached at:

     Walter H. Curchack, Esq.
     Vadim J. Rubinstein, Esq.
     345 Park Avenue
     New York, New York 10154
     Telephone: (212) 407-4000     
     Facsimile: (212) 407-4990

            -- and --

     Lance N. Jurich, Esq.
     10100 Santa Monica Blvd., Suite 2200
     Los Angeles, California 90067
     Telephone: (310) 282-2000
     Facsimile: (310) 282-2200

                      About Relativity Media

Based in New York, Relativity -- http://relativitymedia.com/-- is

a privately-held global media company engaged in multiple aspects
of content production and distribution, including movies,
television, sports, digital and music.  The parent is privately
held Relativity Fashion LLC, which is based in New York.
Relativity Studios, the Company's largest division, has produced,
distributed or structured financing for more than 200 motion
pictures, generating more than $17 billion in worldwide box-office
revenue and earning 60 Oscar nominations.  Relativity's films
include Oculus, Safe Haven, Act of Valor, Immortals, Limitless, and
The Fighter.

Relativity Fashion, Relativity Media LLC and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code on July 30, 2015
(Bankr. S.D.N.Y., Case No. 15-11989).  The case is assigned to
Judge Michael E. Wiles.

The Debtors are represented by Craig A. Wolfe, Esq., Malani J.
Cademartori, Esq., and Blanka K. Wolfe, Esq., at Sheppard Mullin
Richter & Hampton LLP, in New York; and Richard L. Wynne, Esq.,
Bennett L. Spiegel, Esq., and Lori Sinanyan, Esq., at Jones Day, in
New York.  

Brian Kushner of FTI Consulting, Inc., serves as chief
restructuring officer and crisis and turnaround manager.  Luke
Schaeffer of FTI Consulting, Inc., serves as deputy CRO.

Blackstone Advisory Partners L.P. serves as the Debtors' investment
banker.  The team is led by Timothy Coleman, Senior Managing
Director, CJ Brown, Senior Managing Director, Paul Sheaffer, Vice
President, and Joseph Goldschmid, Associate.

The Debtors' noticing and claims agent is Donlin, Recano & Company,
Inc.

The Official Committee of Unsecured Creditors tapped Togut, Segal &
Segal LLP as attorneys.

                           *     *     *

An investor group composed of Anchorage Capital Group, L.L.C.,
Falcon Investment Advisors, LLC and Luxor Capital Group, LP, on
Oct. 4, 2015, disclosed that it has been declared the winning
bidder for the Relativity Television business via the bankruptcy
auction process.  Relativity has agreed to sell the television
division, led by Tom Forman of Relativity, for $125 million.


RELATIVITY MEDIA: Milbank Files Rule 2019 Statement
---------------------------------------------------
Milbank, Tweed, Hadley & McCloy LLP disclosed in a court filing
that it represents an ad hoc group of lenders in the Chapter 11
cases of Relativity Media LLC and its affiliates.

The lenders hired the firm to represent them in connection with
their pre-bankruptcy loan agreement with Relativity Media LLC,
Cortland Capital Market Services LLC and CB Agency Services LLC.
Cortland CB Agency served as administrative agent and origination
agent, respectively.

Milbank also disclosed that it represents a group of lenders that
provided financing to get the companies through bankruptcy.

The firm made the disclosure pursuant to Rule 2019 of the Federal
Rules of Bankruptcy Procedure.

Milbank can be reached at:

     Mark Shinderman
     Haig M. Maghakian
     601 S. Figueroa St., 30th Floor
     Los Angeles, CA 90017
     Telephone: (213) 892-4000

          - and -

     Dennis C. O'Donnell
     28 Liberty Street
     New York, NY 10005
     Telephone: (212) 530-5000

                      About Relativity Media

Based in New York, Relativity -- http://relativitymedia.com/-- is

a privately-held global media company engaged in multiple aspects
of content production and distribution, including movies,
television, sports, digital and music.  The parent is privately
held Relativity Fashion LLC, which is based in New York.
Relativity Studios, the Company's largest division, has produced,
distributed or structured financing for more than 200 motion
pictures, generating more than $17 billion in worldwide box-office
revenue and earning 60 Oscar nominations.  Relativity's films
include Oculus, Safe Haven, Act of Valor, Immortals, Limitless, and
The Fighter.

Relativity Fashion, Relativity Media LLC and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code on July 30, 2015
(Bankr. S.D.N.Y., Case No. 15-11989).  The case is assigned to
Judge Michael E. Wiles.

The Debtors are represented by Craig A. Wolfe, Esq., Malani J.
Cademartori, Esq., and Blanka K. Wolfe, Esq., at Sheppard Mullin
Richter & Hampton LLP, in New York; and Richard L. Wynne, Esq.,
Bennett L. Spiegel, Esq., and Lori Sinanyan, Esq., at Jones Day, in
New York.  

Brian Kushner of FTI Consulting, Inc., serves as chief
restructuring officer and crisis and turnaround manager.  Luke
Schaeffer of FTI Consulting, Inc., serves as deputy CRO.

Blackstone Advisory Partners L.P. serves as the Debtors' investment
banker.  The team is led by Timothy Coleman, Senior Managing
Director, CJ Brown, Senior Managing Director, Paul Sheaffer, Vice
President, and Joseph Goldschmid, Associate.

The Debtors' noticing and claims agent is Donlin, Recano & Company,
Inc.

The Official Committee of Unsecured Creditors tapped Togut, Segal &
Segal LLP as attorneys.

                           *     *     *

An investor group composed of Anchorage Capital Group, L.L.C.,
Falcon Investment Advisors, LLC and Luxor Capital Group, LP, on
Oct. 4, 2015, disclosed that it has been declared the winning
bidder for the Relativity Television business via the bankruptcy
auction process.  Relativity has agreed to sell the television
division, led by Tom Forman of Relativity, for $125 million.


RIVER CREE: S&P Affirms 'B+' Corp. Credit Rating, Outlook Stable
----------------------------------------------------------------
Standard & Poor's Ratings Services said it affirmed its 'B+'
long-term corporate credit and 'B-' issue-level ratings on
Alberta-based resort style casino owner River Cree Enterprises L.P.
The outlook is stable.

"We have updated our thresholds on River Cree such that they are
now based on an adjusted EBITDA interest coverage ratio rather than
debt to EBITDA that we had previously considered," said Standard &
Poor's credit analyst Stephen Goltz.  "The change in the underlying
basis for the threshold is due to modification in our treatment of
money received from the First Nations Development Fund," Mr. Goltz
added.

S&P no longer adds the full amount of First Nations Development
Fund (FNDF) funding to revenue but instead use the amount of FNDF
funding available for debt service to offset interest expense for
purposes of calculating the ratios.

"We base our 'B+' corporate credit rating on River Cree on our
assessment of the company's anchor score as 'b+', which reflects
our view of the company's business risk profile as "weak" and its
financial risk profile as "aggressive."  Although the credit
measures are weak for the rating, our financial risk profile
assessment gains strength from the support that FNDF provides to
service the company's debt," S&P noted.

S&P views River Cree's business risk profile as "weak," based on
the company's reliance on one casino resort operation on the Enoch
Cree Nation Reserve in Alberta.  This limited scope is offset by
robust cash flow owing to the supportive regulatory environment for
native gaming in the province, as well as River Cree's attractive
market position in Edmonton, Alta.  River Cree's credit profile
benefits from the FNDF, which returns a meaningful portion of the
government's casino win to the casino to support nongaming
expenditures, including debt service.  River Cree's operating
efficiency compares favorably with that of traditional commercial
casinos.  Despite slightly lower EBITDA margins River Cree has
improved to mid-teen levels from the high single digits (excluding
FNDF flows) when the casino started in 2006.

The River Cree casino resort is situated just outside Edmonton on
the Enoch Cree Nation Reserve, providing it with good access to the
city's population and tourist facilities, such as the West Edmonton
Mall.  The Edmonton gaming market is competitive, with seven
casinos operating in a city of more than 1 million, and is exposed
to the inherent economic cyclicality associated with Alberta's
oil-based economy.  However, at this point S&P has not seen a
material decrease in the company's gaming revenue.  River Cree is
the market leader, taking the largest share of coin-in and table
revenue and supported by comparatively high wins per day.

The FNDF is a key support for River Cree's credit, ensuring
fundamentally higher free cash flows, thereby providing better
opportunities for reinvestment and improving returns relative to
peers.

S&P views River Cree's financial risk profile as "aggressive,"
incorporating the company's solid cash flow from operations that
supports a large debt load with heavy amortization, modest
maintenance capital expenditures with potentially larger expansion
plans, and ongoing distributions to the Enoch Cree Nation.

The stable outlook reflects River Cree's good position in the
Edmonton gaming market and incorporates the company's ongoing
access to FNDF monies to service debt, which provides support to
River Cree's adjusted coverage ratios.

S&P could lower its rating if adjusted EBITDA-to-interest coverage
were to fall below 3x.  At this level S&P believes that the
company's ability to service debt would not be strong enough to
offset the company's large debt burden.  This could occur if River
Cree gaming revenues deteriorated, specifically slot revenues, as
this would decrease the FNDF funding available for debt service and
could affect the company's ability to service debt.  Although
unlikely, this could also happen if the company were to lose access
to the FNDF funding for serving its debt.

S&P is unlikely to raise the rating at this time given the small
scale of operations and River Cree's large debt burden.  S&P could
raise the rating if it increased its business risk assessment and
at the same time River Cree were to increase adjusted
EBITDA/interest coverage to above 8.0x.



ROBERT MARC EDELMAN: Appeal From DHLP Judgment Tossed
-----------------------------------------------------
District Judge Jorge A. Solis in Dallas, Texas, tossed an appeal
lodged by Robert Marc Edelman and Diana Edelman from a judgment
entered by the U.S. Bankruptcy Court for the Northern District of
Texas, Dallas Division.

The Edelmans seek a reversal of the bankruptcy court's judgment in
favor of Drexel Highlander Limited Partnership or, alternatively,
reversal of the bankruptcy court's finding that this judgment is
non-dischargeable.

The appeal stems from an adversary proceeding related to a Chapter
11 bankruptcy petition filed by Robert Marc Edelman.  In the
adversary proceeding, Plaintiffs sued Edelman in state court for
breaches of fiduciary duty, trespass, fraud by nondisclosure, and
violation of the Texas Theft Liability Act.  On the eve of trial,
Edelman filed for Chapter 11 bankruptcy protection.  Plaintiffs
removed the State Court Action for determination in the bankruptcy
court and further sought a declaration that any judgment awarded
was non-dischargeable.  The bankruptcy court has entered a final
judgment in favor of DHLP in the State Court Action and also found
the judgment to be non-dischargeable.

The case before the District Court is, ROBERT MARC EDELMAN and
DIANA EDELMAN, Appellants, v. DREXEL HIGHLANDER LIMITED
PARTNERSHIP, DGP, LLC, and R. GLENN WIGGINS, Appellees, NO.
3:14-CV-4109 (N.D. Tex.).  A copy of the Sept. 28 Memorandum
Opinion and Order is available at http://is.gd/kuB7ulfrom
Leagle.com.


ROXANNE GAIL PC: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: Roxanne Gail Carfora, D.O., P.C.
           dba Ageless 360 Medical Group, P.C.
        694 Motor Parkway
        Hauppauge, NY 11788

Case No.: 15-74328

Nature of Business: Health Care

Chapter 11 Petition Date: October 9, 2015

Court: United States Bankruptcy Court
       Eastern District of New York (Central Islip)

Judge: Hon. Robert E. Grossman

Debtor's Counsel: Maeghan McLoughlin, Esq.
                  KLESTADT & WINTERS LLP
                  570 Seventh Avenue, 17th floor
                  New York, NY 10018
                  Tel: 212-972-3000
                  Fax: 212-972-2245
                  Email: mmcloughlin@klestadt.com

                    - and -

                  Tracy L. Klestadt, Esq.  
                  KLESTADT WINTERS JURELLER  
                  SOUTHARD & STEVENS, LLP   
                  570 Seventh Avenue, 17th Floor
                  New York, NY 10018
                  Tel: (212) 972-3000
                  Fax: (212) 972-2245
                  Email: tklestadt@klestadt.com

Total Assets: $1 million

Total Liabilities: $1.6 million

The petition was signed by Dr. Roxanne G. Carfora, D.O.,
president.

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Source Ventures LLC                                      $450,000

Kirschenbaum & Kirschenbaum, PC                          $213,259

Roxanne G. Carfora                                       $150,000

Renee Sarnelli                                           $125,415

Prager Metis                                              $92,151

Barbara Cinque                                            $50,000

Luis Khoury, Inc.                                         $32,000

Rapid Access Medical Diagnostics                          $25,340

Gottlieb & Gordon                                         $25,108

Millenium Medical Billing                                 $23,074

Henry Schein Medical                                      $19,310

Anda Medical                                              $18,599

Dino Carfora                                              $10,000

Cino Security Solutions, LLC                               $9,785

Xerox Corporation                                          $9,000
  
Worker's Compensation Board                                $7,000

Direct Medical Supplies                                    $6,376

Ortho Molecular Products Inc.                              $5,018

Barbara Welch                                              $5,000

Marriott Rewards                                           $4,197


SAN BERNARDINO, CA: To Amend Disclosures, Says Plan Confirmable
---------------------------------------------------------------
The City of San Bernardino, California, responded to objections
raised by several parties with respect to the disclosure statement
explaining the terms of its proposed Plan for the Adjustment of
Debts filed May 29, 2015 and said that it is filing amended plan
documents in 3 to 4 weeks to address those objections.

These persons or entities filed objections or reservations of right
by the Sept. 17 deadline: Javier Banuelos, Kristopher Sheridan,
Melissa Kelly, Michael Wade, Michael Anthony Rey, Terrel Markham,
et al., Attorney for J.A., et al., Cedric May Sr, et al., Sheryl
Jackson, Albert Hamilton, Miramontes Construction Company, Inc.,
San Bernardino City Professional Firefighters, Local 891 (the
"SBCPF"), Ambac Assurance Corp. ("Ambac"), Erste Europäische
Pfandbrief-und Kommunalkreditbank AG ("EEPK," and together with
Ambac, the "POB Creditors"), the Big Independent Cities Excess Pool
Joint Powers Authority ("BICEP") and CMB Infrastructure Investment
Group III, LP, CMB Infrastructure Investment Group V, LP and CMB
Infrastructure Investment Group VI-C, LP. The Official Committee of
Retired Employees filed limited comments.

The Objectors argue that the Disclosure Statement does not provide
sufficient or adequate information regarding key aspects of the
Plan. Several of the Objectors also argue that the Plan cannot be
confirmed, on a number of grounds, and ask the Court not to approve
the Disclosure Statement because the Plan cannot be confirmed.

The City said its staff and professionals are collecting and
preparing materials that will substantially enhance the Disclosure
Statement in a way that is responsive to reasonable requests for
additional information made in the Objections.  That includes
providing updated financial projections, and an updated Long Range
Financial Plan of the City of San Bernardino (which is current
Exhibit C to the Disclosure Statement).  The City is also in
discussions with several state and federal government agencies that
provided the City with comments on the Plan and Disclosure
Statement. The City intends to amend the Plan.  The City projects
that it will be able to file an amended Plan and amended Disclosure
Statement within 3 to 4 weeks after the Oct. 8, 2015 Disclosure
Statement hearing.

Paul R. Glassman, Esq., at Stradling Yocca Carlson & Rauth, P.C.,
explains that when the City filed this bankruptcy case, it was cash
insolvent, budget insolvent and service delivery insolvent.  The
bankruptcy, he says, enabled the City to survive the situation, but
only confirmation of the Plan will allow the City to (a) stabilize
the delivery of adequate governmental services to its residents,
(b) rebuild its aging infrastructure to form the basis of real
economic growth for the City's residents, and (c) lower the cost of
municipal services, including getting control over employee
compensation costs, so the City can operate on balanced budgets as
required under the California Constitution.  According to Mr.
Glassman, these goals, along with the City's efforts to make
distributions to creditors, are the goals of the Plan, as
articulated in the City's Recovery Plan that is attached and
incorporated into the Disclosure Statement, and Chapter 9 of the
Bankruptcy Code is intended to assist insolvent municipalities in
returning to solvency so they can provide adequate municipal
services to their residents.

The City notes that it remains the poorest community for its size
in California, and it has grown progressively poorer over the past
decades. According to the latest U.S. Census Bureau data: the per
capita income of City residents is $14,879, compared to a state
average of $29,527; the median household income in the City is
$38,385, compared to a state average of $61,094; and the percentage
of City residents living below poverty level is 32.4%, compared to
a state wide average of 15.9%.  The median value of owner-occupied
housing units in the City is $152,800 compared to a state average
of $366,400.  The City's communities also continue to suffer from a
severe crime problem (ranking among the worst for cities of its
size in the state).  The City says it has no choice but to dedicate
its limited resources to addressing these dire municipal problems
and the City's strategic goals, and the Plan reflects that
reality.

                        Plan Confirmable

Some of the Objectors argue that the Court should not approve the
Disclosure Statement because the underlying Plan is not
confirmable.  The Objections raise traditional legal objections to
confirmation of the Plan, arguing that the Plan has been filed in
bad faith because it does not pay creditors enough, the Plan
discriminates unfairly against the POB Creditors because the Plan
treats CalPERS better than it treats the POB Creditors, the Plan
improperly discharges claims against the Indemnified Parties, and
the scope of Administrative Claims under the Plan is different from
the way administrative expense claims are treated in chapter 11
cases.

The City argues that:

   -- As there is no estate in chapter 9, there can be no claims
allowed with administrative expense priority for the costs and
expenses of preserving the estate.  Thus, under the Plan, claims of
general unsecured creditors that arose postpetition will receive
the same treatment as general unsecured claims that arose
prepetition.

   -- The "Indemnified Parties" are defined in the Plan as "the
current and former officers and employees of the City who are
entitled to Indemnification."  The terms of the Plan simply
recognize and maintain the status quo.  Exposing officers and
employees to liability for harms committed while at work would
exposes officers and employees to often ruinous liability simply
for doing their job.

   -- With respect to the objection of POB Creditors that they are
not treated the same as CalPERS, the City made an economic
decision, weighing the certain benefits and potential detriments,
and then only made that decision after six months of hands on
mediation by Judge Zive.  The POB Creditors and CalPERS are not in
the same class under the Plan, and their legal rights are not
parris passu because the City has the right to assume executory
contracts (see Bankruptcy Code Section 365(a)), including the
CalPERS contract, while the City is prohibited by law from assuming
the financial accommodations contracts that form the basis of the
POB Creditors' claims (see Bankruptcy Code Section 365(c)(2)).

   -- As to assertions that the Plan was not filed in good faith,
the City is working on updated financial projections and will
attach to the amended Disclosure Statement an updated Long Range
Financial Plan.  Although the City has chosen not to impair its
obligations under the CalPERS contract, the City has substantially
impaired the benefits it previously provided to retirees.  The City
has already reduced the amount of healthcare benefits it provides
retirees and those reductions will remain in effect under the Plan
and apply to current City employees that retire in the future.  The
amount of those reductions is in the tens of millions of dollars.
The City will add a section to the amended Disclosure Statement
that discusses how much in retiree healthcare claims is being
discharged, and how that number is arrived at.

A copy of the Debtor's omnibus response to the objections is
available for free at:

   http://bankrupt.com/misc/San_Bern_CA_1673_Resp_DS_Objs.pdf

                      The Chapter 11 Plan

As reported in the TCR, the City of San Bernardino has filed a Plan
for the Adjustment of Debts that involves the adjustment of claims
against the City of over $150 million, which includes $50 million
of unsecured bonds.

The city's plan, filed on May 14, 2015, provides for some
impairment of the City's secured bonds, and for more substantial
impairment of unsecured claims.  With respect to the City's secured
bondholders, the Plan provides for a payment of secured obligations
over time.  With respect to unsecured claims: holders of $50
million of unsecured bond claims will receive payments over time of
$640,000 plus interest; and holders of general unsecured claims, in
the aggregate amount of between $40 million to $50 million in
claims, will receive a pro rata share of $500,000 on or shortly
after the Effective Date, for a 1% recovery.

The Plan proposes full payments into the pension fund run by
California Public Employees' Retirement System, also known as
Calpers, which distributes that money to thousands of retired city
workers.

A copy of the Disclosure Statement filed May 29, 2015, is available
for free at:

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

The Debtor's attorneys can be reached at:

         Paul R. Glassman, Esq.
         Fred Neufeld, Esq.
         STRADLING YOCCA CARLSON & RAUTH, P.C.
         100 Wilshire Blvd., 4th Floor
         Santa Monica, CA 90401
         Telephone: (424) 214-7000
         Facsimile: (424) 214-7010
         E-mail: pglassman@sycr.com
                 fneufeld@sycr.com

         Gary D. Saenz, Esq.
         OFFICE OF THE CITY ATTORNEY
         300 N. "D" STREET, Sixth Floor
         San Bernardino, CA 92418
         Telephone: (909) 384-5355
         Facsimile: (909) 384-5238
         E-mail: saenz_ga@sbcity.org

                     About San Bernardino

San Bernardino, California, filed an emergency petition for
municipal bankruptcy under Chapter 9 of the U.S. Bankruptcy Code
(Bankr. C.D. Cal. Case No. 12-28006) on Aug. 1, 2012.  San
Bernardino, a city of about 210,000 residents roughly 65 miles (104
km) east of Los Angeles, estimated assets and debt of more than $1
billion in the bare-bones bankruptcy petition.

The city council voted on July 10, 2012, to file for bankruptcy.
The move lets San Bernardino bypass state-required mediation with
creditors and proceed directly to U.S. Bankruptcy Court.

The city is represented that Paul R. Glassman, Esq., at Stradling
Yocca Carlson & Rauth.

San Bernardino joined two other California cities in bankruptcy:
Stockton, an agricultural center of 292,000 east of San Francisco,
and Mammoth Lakes, a mountain resort town of 8,200 south of
Yosemite National Park.

The City was granted Chapter 9 protection on Aug. 28, 2013.

The City filed on May 14, 2015, a Plan to exit court protection.
The Plan proposes to some bondholders a penny on the dollar but
maintains pension benefits for retired city workers.  The Plan
proposes to make full payments into the pension fund run by
California Public Employees' Retirement System.


SANDRIDGE ENERGY: S&P Lowers Corporate Credit Rating to 'SD'
------------------------------------------------------------
Standard & Poor's Ratings Services lowered its corporate credit
rating on Oklahoma City-based SandRidge Energy Inc. to 'SD'
(selective default) from 'CCC+'.

"The downgrade follows SandRidge's announcement that it has entered
into an agreement to repurchase a portion of its senior unsecured
notes at a significant discount to par," said Standard & Poor's
credit analyst Ben Tsocanos.

The company will repurchase $100 million of aggregate principal
amount of notes for $30 million in cash.

"We view the repurchase as a distressed exchange because at the
close of the transaction investors receive less than what was
promised on the original securities, said Mr. Tsocanos".

SandRidge also reached agreement to exchange $300 million of its
senior unsecured notes due 2020, 2021, 2022, and 2023 for
convertible notes due 2022 and 2023.  The new notes convert
mandatorily to common stock at a threshold of $1.10 per share at a
strike price equivalent to 40% of par.  New note holders also have
the option to convert at a rate up to 40% of par and receive an
interest make-whole, with certain limitations.  S&P would likely
view the conversion in either case as a distressed exchange based
on the expectation that investors will receive less than the face
value of the original notes.

S&P notes that the repurchase reduces the company's approximately
$4.2 billion of debt by a net $70 million, marginally improving
financial leverage and reducing interest payment.  If holders of
the new convertible notes convert them to common stock either at
their option or mandatorily, SandRidge's leverage will improve
further.

S&P expects to review the corporate credit and issue-level ratings
when it assess the likelihood of further debt exchanges as low.
S&P's analysis will incorporate the challenging operating
environment for oil and gas companies at current commodity prices
and SandRidge's high, though marginally improved, leverage.



SCHWAB INDUSTRIES: Huntington, HLP's Bids to Dismiss Granted
------------------------------------------------------------
Judge Russ Kendig of the United States Bankruptcy Court for the
Northern District of Ohio, Eastern Division, granted The Huntington
National Bank, et al.'s motion to dismiss the complaint filed by
Schwab Industries, Inc., as it did not have jurisdiction to hear
the dispute at hand.

On February 28, 2010, Schwab Inc., along with related entities
filed Chapter 11 bankruptcy petitions.  Schwab Inc. alleged that
its inability to secure a loan was a contributing factor in its
decision to file bankruptcy.  In January 2010, Schwab Inc.'s
primary secured lenders declared a default. Debtors were
represented by HLP, as main bankruptcy counsel, and Brouse McDowell
LPA, as conflicts counsel.  Lead bankruptcy counsel was Lawrence
Oscar.

After filing bankruptcy, the Debtors were unable to obtain
post-petition financing to continue operations.  As a result,
Debtors sold substantially all of their assets in May 2010.  Later
that year, the Debtors confirmed an amended plan of liquidation and
the Debtors' remaining assets were transferred to a Creditor Trust.
These assets, specifically included Avoidance Action and
Miscellaneous Causes of Action, as described in the Plan and
related documents.  John B. Pidcock was appointed Creditor Trustee.
The Creditor Trustee pursued assets on behalf of the Creditor
Trust, including adversary actions.

On May 5, 2014, the Plaintiff filed a case against the Defendants
in the Cuyahoga County Court of Common Pleas.  The complaint
contained five counts.  Count I alleges that Huntington committed
fraud and tortiously interfered with the relationship between Trust
and Schwab Inc.  Count II alleges that Huntington breached its duty
of good faith as a secured lender of Schwab Inc.  Count III is for
Huntington's alleged breach of contract, specifically breach of the
split dollar agreement.  Count IV contains allegations against
Defendant HLP for a conflict of interest, fraud and civil
conspiracy.  Count V is a malpractice claim against HLP and Oscar.


Two motions to dismiss were filed by the bank and one filed by
Defendants Hahn Loeser & Parks LLP, Andrew Krause and Lawrence E.
Oscar.

Judge Kendig found that the claims were not owned by the Plaintiff,
but by the Creditor Trustee, which was also the beneficiary of the
claims.  For this reason, the court found it did not have
jurisdiction to hear the dispute and granted both Huntington and
the HLP Defendants' motions to dismiss.

The adversary proceeding is SCHWAB INDUSTRIES, INC., Plaintiff, v.
THE HUNTINGTON NATIONAL BANK, et al., Defendants, Consol. Adv. No.
14-6024 (Bankr. N.D. Ohio.).

The bankruptcy case is captioned IN RE: SII LIQUIDATION COMPANY,
Chapter 11, Debtors, Case No. 10-60702 (Bankr. N.D. Ohio.).

A full-text copy of Judge Kendig's memorandum of decision dated
September 21, 2015, is available at http://is.gd/LIsEhkfrom
Leagle.com.

Schwab Industries, Inc., Plaintiff, represented by:

         Matthew D. Greenwell, Esq.
         Charles V. Longo, Esq.
         CHARLES V LONGO & ASSOCIATES, ATTORNEYS
         25550 Chagrin Blvd 320
         Beachwood, OH 44122
         Phone: (216) 514-1919
         Fax: (216) 514-3663
         Email: matt@cvlongolaw.com

The Huntington National Bank, Defendant, represented by:

        Andrew S. Nicoll, Esq.
        PORTER WRIGHT MORRIS & ARTHUR, LLP
        250 East Fifth Street
        Suite 2200
        Cincinnati, OH 45202-5118
        Phone: + 1 513.381.4700
        Fax:  + 1 513.421.0991
        Email: anicoll@porterwright.com

Hahn Loeser & Parks LLP, Defendant, represented by:

Jack B Cooper, Esq., BAKER & HOSTETLER, LLP, Day Ketterer, Esq.,
BAKER & HOSTETLER, LLP, Karen Swanson Haan, Esq., BAKER &
HOSTETLER, LLP, Michael A. VanNiel, Esq. -- mvanniel@bakerlaw.com
-- BAKER & HOSTETLER, LLP, Daniel Rubin Warren, Esq. --
dwarren@bakerlaw.com -- BAKER & HOSTETLER, LLP, Thomas D. Warren,
Esq. -- twarren@bakerlaw.com -- BAKER & HOSTETLER, LLP.

                      About Schwab Industries

Dover, Ohio-based Schwab Industries, Inc., produced, supplied and
distributed ready-mix concrete, concrete block, cement and related
supplies to commercial, governmental and residential contractors
throughout Northeast Ohio and Southwest Florida.

The Company filed for Chapter 11 bankruptcy protection (Bankr.
N.D. Ohio Case No. 10-60702) on Feb. 28, 2010.  Affiliates Medina
Cartage Co.; Medina Supply Company; Quality Block & Supply, Inc.;
O.I.S. Tire, Inc.; Twin Cities Concrete Company; Schwab Ready-Mix,
Inc.; Schwab Materials, Inc.; and Eastern Cement Corp. also sought
bankruptcy protection.  The Parkland Group, Inc., provided
restructuring services and designated Laurence V. Goddard as Chief
Restructuring Officer.  Hahn Loeser & Parks LLP served as
bankruptcy counsel.  Brouse McDowell, LPA, served as special
counsel.  Garden City Group, Inc., served as claims, noticing and
balloting agent.  The Company estimated its assets and liabilities
at $50 million to $100 million.

As part of the bankruptcy, substantially all of the Debtors'
assets via auction.  The Court entered a sale order on May 28,
2010.  Subsequently, the Court confirmed a liquidation plan.
Through the sale and plan, a creditor trust was established for
the benefit of the unsecured creditors and John B. Pidcock was
designated Creditor Trustee.  The Debtor was later renamed SII
Liquidation Company.


SECURUS HOLDINGS: S&P Puts 'B' CCR on CreditWatch Negative
----------------------------------------------------------
Standard & Poor's Ratings Services said it placed its ratings,
including its 'B' corporate credit rating, on Dallas-based Securus
Holdings Inc. on CreditWatch with negative implications.

"The CreditWatch placement reflects the uncertainty surrounding the
upcoming FCC vote to cap rates for inmate calling services, and the
ultimate impact this will have on credit metrics for Securus," said
Standard & Poor's credit analyst Rose Askinazi.

The fact sheet that the FCC released on Sept. 30, 2015, outlines a
series of proposed rate caps for inmate calling services and
discourages facility commission payments, but it doesn't provide
further clarity.  S&P believes a FCC order that caps rates without
a commensurate reduction or elimination of commissions could
materially hurt the company's profitability and result in a
materially higher debt to EBITDA compared to pro forma-leverage in
the high-5x area in 2015.  Under this scenario, the company would
need to renegotiate a significant number of its contracts to reduce
its existing commission payments.

S&P expects lower rates will increase call volume, allowing the
company to partially offset the lower revenue per minute.  In
addition, S&P believes the company will continue to grow its
ancillary service offerings, such as media and payment services,
which are not currently subject to the same level of commissions
and regulatory oversight as its traditional voice services.
However, S&P is uncertain as to the extent that these factors could
counter any negative impact of the order and over what time frame.

The CreditWatch listing reflects the possibility of a one-notch
downgrade if S&P determines that the FCC order will hurt the
company's credit measures, pushing leverage above 6.5x on a
sustained basis.  S&P could affirm the rating if it believes the
company could largely offset the impact of the rate caps with a
combination of lower commissions and growth in ancillary services.
S&P will continue to monitor developments, including the FCC's
approach to discourage facility commission payments.



SIGA TECHNOLOGIES: Asks Justices to Ax $195M PharmAthene Ruling
---------------------------------------------------------------
Matt Chiappardi at Bankruptcy Law360 reported that bankrupt SIGA
Technologies Inc. pushed the Delaware Supreme Court to overturn a
Chancery Court decision hitting it with a $195 million judgment in
litigation with PharmAthene Inc. over a failed merger and licensing
agreement connected to a smallpox drug for the nation's stockpile,
arguing the lower court improperly determined damages.

SIGA attorney Stephen P. Lamb of Paul Weiss Rifkind Wharton &
Garrison LLP argued that the Chancery Court first considered
damages in the case in 2011.

                      About SIGA Technologies

Publicly held SIGA Technologies, Inc., with headquarters in
Madison Avenue, New York, is a biotech/pharmaceutical company that
specializes in the development and commercialization of solutions
for serious unmet medical needs and biothreats.  SIGA's lead
product is Tecovirimat, also known as ST-246, an orally
administered antiviral drug that targets orthopoxviruses.

SIGA sought Chapter 11 bankruptcy protection (Bankr. S.D.N.Y. Case
No. 14-12623) on Sept. 16, 2014, in Manhattan.  The case is
assigned to Judge Sean H. Lane.

The Debtor has tapped Weil, Gotshal & Manges LLP, as counsel, and
Prime Clerk LLC as claims agent.

The Debtor's Chapter 11 plan and disclosure statement are due
May 14, 2015.

The Debtor disclosed total assets of $131,669,746 and $7,954,645
in
liabilities as of the Chapter 11 filing.

The Statutory Creditors' Committee is represented by Martin J.
Bienenstock, Esq., Scott K. Rutsky, Esq., and Ehud Barak, Esq., at
Proskauer Rose LLP.  The Committee tapped to retain Guggenheim
Securities, LLC, as its financial advisor and investment banker.


SIGNAL INTERNATIONAL: Plan Goes to Nov. 24 Confirmation Hearing
---------------------------------------------------------------
Judge Mary F. Walrath of the U.S. Bankruptcy Court for the District
of Delaware on Oct. 8, 2015, approved the disclosure statement
explaining Signal International, Inc., et al.'s Chapter 11 Joint
Plan of Liquidation.

Each Litigation Claim is estimated at a fixed value of $1.00
pursuant to Section 502(c) of the Bankruptcy Code, solely for
purposes of voting to accept or reject the Plan, and not for any
other purpose.

The Confirmation Hearing will commence on Nov. 24, 2015.
Objections to confirmation of the Plan may be filed no later than
Nov. 12.  The Voting Deadline is set as Nov. 12.  The Voting and
Balloting Agent will file the Ballot Tabulation Certification no
later than Nov. 20.  The Debtors will file any plan supplement on
or before Nov. 2 and any reply to any objections to the Plan no
later than Nov. 20.

Prior to the Disclosure Statement Hearing, the Debtors modified the
Disclosure Statement to provide that holders of General Unsecured
Claims will receive, on account of their claims, their Pro Rata
share of that portion of the Excess Sale Overpayment allocated to
the Holders of General Unsecured Claims, and, each Holder of an
Allowed General Unsecured Claim that votes to accept the Plan and
does not opt out of the releases set forth in Section 11.H will
also receive, on account of its claim, its Pro Rata
share (determined without taking the Litigation Claimants into
account) of the GUC Payment Amount net of Signal Liquidating Trust
Expenses.

A full-text copy of the Amended Disclosure Statement dated Oct. 8,
2015, is available at http://bankrupt.com/misc/SIGNALds1008.pdf

A blacklined version of the Disclosure Statement is available at
http://bankrupt.com/misc/SIGNALblackds1007.pdf

The Debtors also filed a Liquidation Analysis stating that, based
on a hypothetical analysis, the Plan meets the "best interest of
creditors" test as set forth in Section 1129(a)(7) of the
Bankruptcy Code.  A full-text copy of the Liquidation Analyis is
available at http://bankrupt.com/misc/SIGNALliquidan1007.pdf

                   About Signal International

Signal International Inc. -- http://www.signalint.com/-- primarily
engages in the business of offshore drilling rig overhaul, repair,
upgrade, and conversion, as well as new shipbuilding construction.

Additionally, Signal provides services to the general marine and
heavy fabrication markets for barges, power plants, and modular
construction.  

Signal International, LLC ("SI LLC"), was organized on Dec. 6,
2002, as a limited liability company after acquiring the assets of
the Offshore Division of Friede Goldman Halter from bankruptcy.

SI Inc. was incorporated on Oct. 12, 2007, and began operations
with offshore fabrication and repair in Mississippi.  Today,
Signal's corporate headquarters are in Mobile, Alabama, with
operations in Alabama and Mississippi, and a sales office in
Texas.

On Oct. 3, 2014, Signal International Texas, L.P., sold
substantially all of its assets to Westport Orange Shipyard, LLC,
in a partially seller-financed transaction for a total purchase
price of $35,900,000.  As part of the transaction, Westport
provided a down payment of $7,000,000 and delivered a promissory
note in the principal amount of $28,900,000 to SI Texas due on or
before Oct. 3, 2019 (the "Texas Note").

On July 12, 2015, SI Inc. and its direct and indirect wholly owned
subsidiaries, including SI LLC, commenced cases under chapter 11 of
title 11 of the United States Code (Bankr. D. Del. Lead Case No.
15-11498).

The Debtors tapped Young Conaway Stargatt & Taylor LLP as
bankruptcy counsel, Hogan Lovells US LLP as general corporate
counsel, GGG Partners, LLC, as financial and restructuring
advisors, and Kurtzman Carson Consultants LLC as claims and
noticing agent.

Signal International Inc. estimated $10 million to $50 million in
assets and $50 million to $100 million in debt.

The U.S. Trustee for Region 3 appointed seven creditors to serve on
the official committee of unsecured creditors.


SMD CARROLLTON: Bankruptcy Court's Report & Recommendation Adopted
------------------------------------------------------------------
Judge Rodney Gilstrap of the United States District Court for the
Eastern District of Texas, Sherman Division, adopted the Report and
Recommendation of the U.S. Bankruptcy Judge Rhoades on December 5,
2014.

No objections were filed against the Report and Recommendation
regarding IBP Retail No. 6, LLC, and Billingsley Property Services,
Inc.'s Motion to Withdraw the district court's automatic reference
to the bankruptcy court for the Eastern District of Texas.

The bankruptcy case is In re: SMD CARROLLTON, LLC., Chapter 11,
Debtors, CASE NO. 14-40109-BTR-11 (Bankr. E.D. Tex.).

The adversary proceeding is IBP RETAIL NO. 6, LLC, Plaintiff, v.
SMD CARROLLTON, LLC and JENNIFER E. FRANK, Defendants. v.
BILLINGSLEY PROPERTY SERVICES, INC., Third Party Defendants, ADV.
PROC. NO. 14-4003 (E.D. Tex.).

A full-text copy of Judge Gilstrap's September 10, 2015 order is
available at http://is.gd/h2JJ4Zfrom Leagle.com.

IBP Retail No. 6, LLC is represented by:

          Jonathan S. Covin, Esq.
          WICK PHILLIPS GOULD & MARTIN, LLP
          3131 McKinney Ave., Suite 100
          Dallas, TX 75204
          Tel: (214) 692-6200
          Fax: (214) 692-6255
          Email: jonathan.covin@wickphillips.com

SMD Carrollton, LLC, Jennifer E Frank and Mark A Weisbart are
represented by:

          Mitchell Madden, Esq.
          1800 Valley View Ln Ste 120
          Dallas, TX 75234
          Tel: (972) 484-7780
          THE LAW OFFICES OF MITCHELL MADDEN


STANDARD REGISTER: Seeks to Retain Control of Ch. 11 Cases
----------------------------------------------------------
SRC Liquidation Company, f/k/a The Standard Register Company, et
al., ask the U.S. Bankruptcy Court for the District of Delaware to
further extend the exclusive plan filing period through and
including Jan. 6, 2016, and the exclusive solicitation period
through and including March 7, 2016.

On Sept. 18, 2015, the Debtors filed the Chapter 11 Plan of
Liquidation for SRC Liquidation Company and its Affiliates, and on
Sept. 21, 2015, the Court entered an order approving, among other
things, certain solicitation procedures for the Plan and scheduling
a combined hearing for November 19, 2015, on the adequacy of the
disclosure statement and confirmation of the Plan. On September 22,
2015, the Debtors filed the First Amended Chapter 11 Plan of
Liquidation and corresponding conformed Disclosure Statement.

Although the Amended Plan has been filed and the Debtors will seek
its confirmation at the Combined Hearing, the Debtors seek the
extension requested to preserve their exclusivity in the event that
the Amended Plan is not confirmed and unexpected issues or
objections arise in connection therewith, Andrew L. Magaziner,
Esq., at Young Conaway Stargatt & Taylor, LLP, in Wilmington,
Delaware, tells the Court.  Unless extended, the Debtors' Plan
Period and Solicitation Period will expire on October 8, 2015, and
December 7, 2015, respectively.

The Debtors are also represented by Michael R. Nestor, Esq., and
Kara Hammond Coyle, Esq., at Young Conaway Stargatt & Taylor, LLP,
in Wilmington, Delaware; and Michael A. Rosenthal, Esq., Samuel A.
Newman, Esq., Jeremy L. Graves, Esq., and Matthew G. Bouslog, Esq.,
at Gibson, Dunn & Crutcher LLP, in New York.

                     About Standard Register

Standard Register provides market-specific insights and a
compelling portfolio of workflow, content and analytics solutions
to address the changing business landscape in healthcare,
financial services, manufacturing and retail markets.  The Company
has operations in all U.S. states and Puerto Rico, and currently
employs 3,500 full-time employees and 16 part-time employees.

The Standard Register Company and 10 affiliated debtors sought
Chapter 11 protection in Delaware on March 12, 2015, with plans to
launch a sale process where its largest secured lender would serve
as stalking horse bidder in an auction.

The cases are pending before the Honorable Judge Brendan L.
Shannon and are jointly administered under Case No. 15-10541.

The Debtors have tapped Gibson, Dunn & Crutcher LLP and Young
Conaway Stargatt & Taylor LLP as counsel; McKinsey Recovery &
Transformation Services U.S., LLC, as restructuring advisors; and
Prime Clerk LLC as claims agent.

The Official Committee of Unsecured Creditors tapped Lowenstein
Sandler LLP as its counsel and Jefferies LLC as its exclusive
investment banker.


SUNDIAL GROUP: S&P Assigns 'B-' CCR, Outlook Stable
---------------------------------------------------
Standard & Poor's Ratings Services assigned its 'B-' corporate
credit rating to Amityville, N.Y.-based personal care product
company Sundial Group LLC.  The outlook is stable.

At the same time, S&P assigned a 'B' issue-level rating to the
company's $150 million term loan B and $25 million revolver due
2021 and 2019.  The '2' recovery rating indicates S&P's expectation
of substantial (70% to 90%) recovery in the event of a payment
default.  S&P's recovery expectations are in the lower half of the
70% to 90% range.

The company expects to use proceeds from the debt offering to fund
the transaction, refinance existing debt, for general purposes, and
to cover fees and expenses.  At the close of the transaction, we
estimate that Sundial will have about $403 million of adjusted
debt, including $250 million of preferred equity which S&P treats
as debt.

For analytical purposes, S&P views Sundial Group LLC and its
operating subsidiaries, including Sundial Group Holdings LLC (the
borrower) to be one economic entity that S&P assigns a group credit
profile of 'b-'.

"The ratings on Sundial reflect the company's small scale, narrow
product and geographic focus, and weak competitive position versus
larger, and more established peers in the highly competitive
personal care industry," said Standard & Poor's credit analyst
Beverly Correa.  It also reflects debt leverage pro forma for the
transaction.  "Although we forecast credit metrics will improve
over the next year," added Ms. Correa, "mainly through debt
reduction using discretionary cash flows, we believe the financial
sponsor, Bain Capital, will shape the company's financial policy
and could prevent the company from sustaining leverage below 5x
over the rating horizon."  Financial policies of most sponsor-owned
companies typically focus on generating investment returns over
short-term time horizons and typically operate with high debt
levels.

Sundial is a manufacturer and marketer of personal care products
including hair care, skin care, soaps, and other specialty products
with a focus on multicultural consumers.  S&P believes Sundial
lacks scale and diversity and has a narrow business focus in the
bath and beauty industry.  Although Sundial's brands, Shea Moisture
and Nubian Heritage, benefit from market leadership position within
the multicultural hair care segment, it competes with much larger
and more diversified personal care companies in their category,
including Unilever, L'Oreal, and Proctor & Gamble. Nevertheless,
the company is well positioned to expand its scale, particularly
within the natural and multicultural segments.



SUNOPTA INC: Moody's Withdraws All Ratings Including B2 CFR
-----------------------------------------------------------
Moody's Investors Service has withdrawn all the ratings assigned to
SunOpta Inc., including the B2 corporate family rating, B2-PD
probability of default rating, B3 rating on its proposed second
lien notes, and SGL-3 speculative grade liquidity rating.  The
stable ratings outlook is also withdrawn.

Withdrawals:

  Corporate Family Rating, Withdrawn, previously B2

  Probability of Default Rating, Withdrawn, previously B2-PD

  US$330 million Second Lien Notes due 2022, Withdrawn, previously

   B3 (LGD4)

  Speculative Grade Liquidity, Withdrawn, previously SGL-3

Outlook:

  Changed to Withdrawn from Stable

RATINGS RATIONALE

The withdrawal of the ratings follows SunOpta's announcement that
due to unfavorable market conditions, it has decided to postpone
the offering of the proposed notes.

SunOpta Inc. is a global company focused on both procuring and
processing non-genetically modified and organic ingredients and
manufacturing healthy packaged beverages, fruit and snacks. Revenue
for the twelve months ended July 4, 2015 from the core food
business was $1.1 billion.  The company is headquartered in
Brampton, Ontario, Canada.



TLFO LLC: Wants to Dissolve So Owners Can Get Tax Benefits
----------------------------------------------------------
TLFO, LLC, the post-confirmation debtor, will ask the U.S.
Bankruptcy Court for the Southern District of Florida at a hearing
on Oct. 14, 2015, at 9:30 a.m. to modify confirmed Amended Plan of
Liquidation and the confirmation order to allow the Debtor to
dissolve so that holders of allowed interests can avail themselves
of significant tax benefits.

On March 7, 2013, the Debtor filed its Amended Plan of Liquidation.
The Plan was confirmed by the Court on April 30, 2014 pursuant to
that certain Order Confirming Debtor's Amended Plan of
Liquidation.

Pursuant to the Plan, Robert C. Furr was appointed the Plan
Disbursing Agent for the Debtor, with the authority, among other
things, to propose and make Distributions to holders of Allowed
Claims and Allowed Interests thereunder.

In accordance with the terms of the Plan and Confirmation Order,
and with the approval of the Bankruptcy Court, the Plan Disbursing
Agent has made three interim distributions thus far.  As a result
of the interim distributions, all Allowed Claims have been paid in
full with interest and a significant distribution has been made to
the holders of Allowed Interests.

In addition, the Debtor has resolved all contested matters either
through agreement approved by the Court or through litigation with
the exception of the adversary proceeding captioned, Transunion
Risk and Alternative Data Solutions, Inc. v. Interactive Data, LLC,
Marlin Capital Partners I, LLC and Michael Brauser, Adv. Pro. No.
14-01793-PGH.

The Debtor is not a party to the Adversary Proceeding.  However,
the Debtor and its professionals are significant witnesses and have
been, and remain, subject to subpoenas and document production
requests.  As a result, the Debtor, or some successor to the
Debtor, needs to remain in existence during the pendency of the
Adversary Proceeding.

By contrast, it is in the best interests of the holders of Allowed
Interests if the Debtor dissolved to enable the holders of Allowed
Interest to avail themselves of significant tax benefits.

Accordingly, the Debtor and its professionals along with advisors
to the holders of Allowed Interests have determined that it would
be most beneficial to all involved to transfer the Debtor's
remaining assets into a liquidating trust pursuant to the terms of
a liquidating trust agreement and then proceed to promptly dissolve
the Debtor. In order to accomplish that result, however, the Plan
and Confirmation Order require certain modifications.

Specifically, Article VII of the Plan needs to be modified to
authorize Liquidating TLO to transfer its remaining assets to the
liquidating trust established by the Liquidating Trust Agreement,
to provide the liquidating trustee with the powers and duties
afforded him in the Liquidating Trust Agreement and to authorize
the dissolution promptly after the transfer.

In addition, paragraph 22 of the Confirmation Order needs to be
modified to authorize the dissolution of the Debtor promptly upon
the transfer of the remaining assets of Liquidating TLFO to the
liquidating trust.

In addition, the Debtor requests that all professionals retained by
Liquidating TLFO be deemed to have been retained by the liquidating
trust and that the fees and expenses of such counsel be paid in
accordance with the provisions of Section 7.4 of the Plan.

The Debtor anticipates that the Debtor's professionals will
promptly file their final fee applications.

Attorneys for TLFO, LLC:

         FURR AND COHEN, P.A.
         Robert C. Furr, Esq.
         Alvin S. Goldstein, Esq.
         Jason S. Rigoli, Esq.
         2255 Glades Rd., Suite 337 W
         Boca Raton, FL 33431
         Tel: (561) 395-0500
         Fax: (561) 338-7532
         E-mail: rfurr@furrcohen.com
                 agoldstein@furrcohen.com
                 jrigoli@furrcohen.com

                   About TLO LLC nka TLFO LLC

TLO LLC, a provider of risk-mitigation services, filed a petition
for Chapter 11 reorganization (Bankr. S.D. Fla. Case No. 13-20853)
on May 9, 2013, in West Palm Beach, Florida, near the company's
headquarters in Boca Raton.  The petition was signed by E. Desiree
Asher, the CEO.  Judge Paul G. Hyman, Jr., presides over the case.


Robert C. Furr, Esq., and Alvin S. Goldstein, Esq., at Furr &
Cohen, serve as the Debtor's counsel.  Bayshore Partners, LLC is
the Debtor's investment banker.  Thomas Santoro and GlassRatner
Advisory & Capital Group, LLC are the Debtor's financial advisors.

Paul J. Battista, Esq., and Mariaelena Gayo-Guitian, Esq., at
Genovese, Joblove & Battista, P.A., represent the Official
Committee of Unsecured Creditors as counsel.

The Debtor disclosed assets of $46.6 million and liabilities of
$109.9 million, including $93.4 million in secured claims.  The
principal lender is Technology Investors Inc., owed $89 million.
TII is owned by the estate of Hank Asher, the company's primary
owner.

On Dec. 13, 2013, the Court authorized the Debtor to sell its
assets to TransUnion Holding Co. Inc., which emerged as the winner
at an auction with a bid of $154 million.  The Purchase Agreement
required the Debtor to change its name.

In March 2014, the Debtor changed its name from TLO, LLC to TLFO,
LLC.


TRANSPORTATION & HEAVY: Case Summary & 4 Top Unsecured Creditors
----------------------------------------------------------------
Debtor: Transportation & Heavy Equipment Services, LLC
        9413 Deepstep Road
        Sandersville, GA 31082

Case No.: 15-52370

Chapter 11 Petition Date: October 9, 2015

Court: United States Bankruptcy Court
       Middle District of Georgia (Macon)

Debtor's Counsel: Wesley J. Boyer, Esq.
                  KATZ, FLATAU, POPSON AND BOYER, LLP
                  355 Cotton Avenue
                  Macon, GA 31201
                  Tel: 478-742-6481
                  Email: wjboyer_2000@yahoo.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Travis Andrews, authorized individual.

List of Debtor's four Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Commercial Credit Group, Inc.                          $141,422

Georgia Department of Revenue        Withholding        $52,789

Georgia Department of Revenue        sales taxes         $1,808

Internal Revenue Service              941 taxes      $1,200,000


TRANSWEST RESORT: 9th Cir. Reverses Dismissal of Lender's Appeal
----------------------------------------------------------------
The United States Court of Appeals for the Ninth Circuit reversed
the district court's dismissal of lender JPMCC 2007-C1 Grasslawn
Lodging, LLC's appeal for equitable mootness and granted the
petition for panel rehearing.

JPMCC had filed a proof of claim in the bankruptcy proceeding of
Transwest Resort Properties, Inc., et al., for $299 million for the
Debtor's mortgage loan that JPMCC acquired before the debtors filed
for bankruptcy.  The loan was secured by a lien on two hotels.

The Debtors filed a joint plan of reorganization.  JPMCC elected to
have its entire allowed claim of $247 million treated as a secured
claim pursuant to Section 1111(b)(2) of the Bankruptcy Code.  The
plan proposed to reinstate the loan, but to restructure the
repayment requirements.  The proposed restructured loan terms also
included a due-on-sale clause, pursuant to which any sale or
refinancing of the hotels would make the entire remainder of the
$247 million loan due immediately.  The clause contained an
exception, however, that between years five and fifteen of the
loan, the hotels could be sold or refinanced subject to the
restructured loan, without the full amount of the loan coming due
on sale, as long as certain conditions were met.

JPMCC objected to two aspects of the plan.  First, it contended
that the ten-year exception to the due-on-sale clause should be
removed because it negated its Section 1111(b) election.  Second,
it complained that the bankruptcy court misapplied one of the plan
confirmation requirements under Section 1129(a)(10).  The
bankruptcy court overruled JPMCC's objections and confirmed the
plan.

Four days after the bankruptcy court confirmed the plan, JPMCC
filed a notice of appeal and a motion in the bankruptcy court
requesting that the consummation of the plan be stayed pending
appeal.  The motion to stay was denied.

The district court then held that the appeal was equitably moot
because the plan had been consummated, third parties had relied on
the confirmation of the plan, and the relief sought would be
inequitable.

On appeal, the 9th Circuit found that although the plan has been
substantially consummated, JPMCC was diligent about seeking a stay,
and it would be possible to devise an equitable remedy for each
objection that would not bear unduly on innocent third parties.

The appeals case is JPMCC 2007-C1 GRASSLAWN LODGING, LLC,
Appellant, v. TRANSWEST RESORT PROPERTIES INCORPORATED; SOUTHWEST
VALUE PARTNERS FUND XV LLP; SWVP LA PALOMA LLC; SWVP HILTON HEAD
LLC, Appellees, NO. 12-17176 (9th Cir.), relating to IN RE
TRANSWEST RESORT PROPERTIES, INC., Debtor.

A full-text copy of the 9th Circuit's September 15, 2015 order is
available at http://is.gd/O3aRiYfrom Leagle.com.

Appellant is represented by:

          David M. Neff, Esq.
          Eric E. Walker, Esq.
          PERKINS COIE LLP
          131 South Dearborn Street Suite 1700
          Chicago, IL 60603-5559
          Tel: (312) 324-8400
          Fax: (312) 324-9400
          Email: dneff@perkinscoie.com
                 ewalker@perkinscoie.com

Appellees are represented by:

          Susan G. Boswell, Esq.
          QUARLES & BRADY LLP
          One South Church Avenue Suite 1700
          Tucson, AZ 85701
          Tel: (520) 770-8700
          Fax: (520) 623-2418
          Email: susan.boswell@quarles.com

            -- and --

          Kasey C. Nye, Esq.
          MESCH, CLARK & ROTHSCHILD
          259 N. Meyer Ave.
          Tucson, AZ 85701-1090
          Tel: (520) 624-8886
          Fax: (520) 798-1037

            -- and --

          E. King Poor, Esq.
          QUARLES & BRADY LLP
          300 N. LaSalle Street Suite 4000
          Chicago, IL 60654
          Tel: (312) 715-5000
          Fax: (312) 715-5155
          Email: king.poor@quarles.com

              About Transwest Resort

Tucson, Arizona-based Transwest Resort Properties, Inc., indirectly
owns an interest in two companies, Transwest Tucson Property,
L.L.C., and Transwest Hilton Head Property, L.L.C.  These two
companies each own and manage a resort hotel: the Westin La Paloma
Resort and Country Club in Tucson, Arizona, which is owned and
managed by Transwest Tucson Property, L.L.C., and the Westin Hilton
Head Island Resort and Spa on Hilton Head Island in South Carolina,
which is owned and managed by Transwest Hilton Head Property,
L.L.C.

TRP, Transwest Tucson Property, and Transwest Hilton Head property
are affiliates of Transwest Partners, a real estate development and
investment firm which has been active in the hospitality sector in
Southern Arizona and Sonora, Mexico.

Transwest Tucson Property is a wholly owned subsidiary of
Transwest Tucson II, L.L.C.  Transwest Hilton Head Property is a
wholly-owned subsidiary of Transwest Hilton Head II, L.L.C.

TRP filed for Chapter 11 bankruptcy protection (Bankr. D. Ariz.
Case No. 10-37134) on Nov. 17, 2010.  Kasey C. Nye, Esq., Susan g.
Boswell, Esq., and Elizabeth S. Fella, Esq., at Quarles & Brady
LLP, in Tucson, Ariz., assist the Debtor in its restructuring
effort.  TRP estimated its assets at up to $50,000 and debts at $10
million to $50 million.

Affiliates Transwest Hilton Head Property, L.L.C. (Bankr. D. Ariz.
Case No. 10-37170), Transwest Tucson Property, L.L.C.(Bankr. D.
Ariz. Case No. 10-37160), Transwest Tucson II, L.L.C. (Bankr. D.
Ariz. Case No. 10-37151), and Transwest Hilton Head II, L.L.C.
Bankr. D. Ariz. Case No. 10-37145) filed separate Chapter 11
petitions on Nov. 17, 2010.  BeachFleischman PC serves as tax
preparer and advisor, accountant and auditor.  Hundley & Company,
LLC, serves as financial restructuring and interest rate experts,
and Hospitality Real Estate Counselors as valuation consultant and
expert.  Transwest Hilton Head Property estimated assets at $10
million to $50 million and debts at $100 million to $500 million.
Transwest Tucson Property estimated assets at $50 million to $100
million and debts at $100 million to $500 million.

The U.S. Trustee has appointed an Official Committee of Unsecured
Creditors.


US BENTONITE: Winship Denied Fees, Expenses Due to Non-Disclosure
-----------------------------------------------------------------
Judge Michael E. Romero of the United States Bankruptcy Court for
the District of Wyoming held that Winship & Winship, P.C., is not
entitled to payment of fees and expenses covering the period
between March 11, 2015, and April 30, 2015, and is further barred
from seeking any fees or expenses incurred between April 30, 2015,
through August 20, 2015.

Winship was employed as the law firm of debtors US Bentonite, Inc.,
Rock Springs Mineral Processing, and Rock Springs Properties, Inc.,
in their jointly administered cases.  Bradley T. Hunsicker was the
primary attorney with Winship representing the Debtors prior to the
petition date, March 14, 2013, through June 5, 2015.

On January 22, 2015, Hunsicker met with Markus Williams Young &
Zimmerman LLC to discuss potential employment with that firm.
Markus Williams represented collateral agents who held claims
against the Debtors.

On March 11, 2015, Marcus Williams offered employment to Hunsicker,
which Hunsicker accepted on the same day.  Hunsicker, however,
continued to sign and file pleadings on behalf of the Debtors, and
only filed his Motion to Withdraw as attorney for the Debtors on
June 5, 2015.  It was only on June 16, 2015, that Winship first
informed the court of Hunsicker's acceptance of employment with
Markus Williams.

Meanwhile, on May 5, 2015, the U.S. Trustee filed a motion to
dismiss or convert all three of the Debtors' cases.  Seventeen days
later, Hunsicker filed the Debtors' Settlement Motion, seeking
entry of an order approving a Settlement Agreement dated May 22,
2015.  The agreement was executed by the Debtors, the collateral
agents, First Interstate Bank, PAB Good Trucking, LLC, and their
respective counsel.

The U.S. Trustee filed objections to each of Winship's three
pending fee applications covering the period when the
non-disclosure occurred.  The UST also objected to the Settlement
Motion, asserting that it was obtained through a tainted process.

Judge Romero held that Hunsicker's acceptance of a position with
Markus Williams in the midst of settlement negotiations with
creditors, and most notably the collateral agents, should have been
disclosed.  However, the judge believed that this does not warrant
complete denial and disgorgement of compensation.  Judge Romero
disapproved the $5,640.00 in fees and $412.10 in expenses incurred
in the jointly administered cases between March 11, 2015 and April
30, 2015, and also prohibited Winship from seeking any fees or
expenses incurred between April 30, 2015 through August 20, 2015
for legal services in the three cases.  However, Judge Romero found
that the requested disqualification of Winship is not warranted
because Hunsicker has already left Winship.

Judge Romero also decided not to penalize the parties to the
Settlement Agreement for Winship's non-disclosure.  The judge
approved the Settlement, finding that it is in the best interest of
the creditors and the estate.

The bankruptcy cases are In re: US BENTONITE, INC., Chapter 11,
Debtor-in-Possession, In re: ROCK SPRINGS MINERAL PROCESSING,
Debtor-in-Possession, In re: ROCK SPRINGS PROPERTIES, INC.
Debtor-in-Possession, CASE NOS. 14-20198, 14-20200, JOINTLY
ADMINISTERED UNDER CASE NO. 13-20211 (D. Wyo.).

A full-text copy of Judge Romero's September 3, 2015 order is
available at http://is.gd/yDfrPkfrom Leagle.com.

US Bentonite is represented by:

          Stephen R. Winship, Esq.
          WINSHIP & WINSHIP, PC
          100 N. Center St.
          Casper, WY 82601
          Tel: (307) 234-8991
          Fax: (307) 234-1116
          Email: steve@winshipandwinship.com

US Trustee is represented by:

          Daniel J. Morse, Esq.
          ASSISTANT U.S. TRUSTEE
          308 West 21st Street, Suite 203
          Cheyenne, WY 82001
          Tel: (307) 772-2790
          Fax: (307) 772-2795

Casper, Wyoming-based US Bentonite Processing sought protection
under Chapter 11 of the Bankruptcy Code on March 14, 2013 (Bankr.
D. Wy., Case No. 13-20211).  The case is assigned to Judge Peter J.
McNiff.  The Debtor's counsel is Bradley T. Hunsicker, Esq., at
Winship & Winship, P.C., in Casper, Wyoming.  The petition was
signed by Todd Druse, CFO.


US SILICA: Moody's Affirms Ba3 CFR & Revises Outlook to Negative
----------------------------------------------------------------
Moody's Investors Service affirmed US Silica Company, Inc.'s
Corporate Family Rating at Ba3, its senior secured credit facility
at Ba3, and its Probability of Default Rating at B1-PD.  The
Speculative Grade Liquidity rating was affirmed at SGL-2.  The
rating outlook was revised to negative from stable.

These actions were taken:

  Corporate Family Rating, affirmed at Ba3;

  $510 million senior secured credit facility, affirmed at Ba3, to

   (LGD2) from (LGD3);

  $50 million senior secured credit facility, affirmed at Ba3, to
   (LGD2) from (LGD3);

  Probability of Default Rating, affirmed at B1-PD;

  Speculative Grade Liquidity rating, affirmed at SGL-2.

The rating outlook was revised to negative from stable.

RATINGS RATIONALE

The negative rating outlook reflects our expectation that EBITDA
and key credit metrics will deteriorate further through the balance
of 2015 and, at a minimum, through early 2016, stemming primarily
from weakness in the oil and natural gas industry.  The rapid
deterioration in U.S. Silica's key end markets has resulted in an
11% decline in adjusted EBITDA for trailing-twelve months ending
June 30, 2015 as compared to year-end 2014.  Key credit metrics
have also weakened.  Adjusted debt-to-EBITDA increased to 2.9x from
2.7x and adjusted EBIT to interest coverage declined to 4.3x from
6.4x for the same periods.  Although the company's operating margin
remains solid, it also declined to 18.0% from 21.2%. The benefit
from strong third and fourth quarters in 2014 will roll off over
the next two quarters.  During this time, Moody's expects that TTM
EBITDA will decline further from lower year-over-year proppant
prices and Moody's expectation for reduced demand during seasonally
slow quarters.

U.S. Silica's Ba3 Corporate Family Rating reflects the company's
modest debt leverage, solid interest coverage, solid profit
margins, good liquidity and strong market position in the frac-sand
industry.  The company's credit profile also benefits from its
position as one of the largest producers of industrial silica in
the United States, its extensive proven and probable reserves,
strategically located quarries and production facilities, developed
logistical network and long-standing customer relationships.  At
the same time, the company's rating is constrained by its limited
size, reliance on a single commodity product, exposure to cyclical
end markets and reliance on the hydraulic fracturing industry for
the majority of its revenue and operating income.

US Silica's SGL-2 reflects the company's good liquidity position
over the next 12 months.  At June 30, 2015, the company's liquidity
was supported by $251 million of cash and a $50 million senior
secured revolving credit facility.  The facility had no borrowings
and $3.1 million allocated for letters of credit as of June 30,
2015, leaving $46.9 million available.  The company has generated
negative free cash flow over the past several years due to
shareholder dividends and capital investments in raw sand plants,
resin coated product facilities and transloading terminals.  For
the trailing twelve months ending June 30, 2015, the company
generated $29 million of free cash flow, which reflects reduced
capital spending in the midst of challenging market conditions.
Over the near-term, Moody's expects U.S. Silica to preserve cash by
being selective in its capital investment strategy, though we still
expect the company to pay a quarterly dividend.  Moody's liquidity
scenario does not account for any potential acquisitions which U.S.
Silica might pursue.  The company's revolving credit facility is
governed by a total net leverage covenant of no more than 3.75x
whenever usage of the revolving credit facility exceeds 25% of the
revolver commitment, excluding certain undrawn letters of credit.
Moody's expects do not expect the company to be subject to this
springing financial covenant over the next 12 months.

Moody's indicated the rating outlook could be returned to stable if
the oil and natural gas end markets stabilize such that drilling
activity increases (even modestly) and the company continues to
generate positive free cash flow.  In addition, adjusted operating
margin stabilized at approximately 20%, adjusted debt-to-EBITDA
sustained closer to 3.0x, and adjusted EBIT to interest expense
sustained above 5.0x would also support a stable outlook.

The ratings could be downgraded if operating results deteriorate
such that adjusted debt-to-EBITDA increases beyond 4.0x, most
likely due to persistent weakness in the oil and natural gas end
market.  Should the company aggressively pursue growth through
highly leveraged acquisitions, engage in shareholder friendly
activity, or experience a reduction in liquidity, especially during
this period of weakness in the oil and natural gas end markets, the
ratings would be downgraded.

The ratings are not likely to experience upward movement in the
near term.  However, Moody's notes that stronger liquidity would be
a prerequisite for an upgrade, with substantially stronger internal
cash cushion and external long-term, committed and unconditional
credit availability.  The ratings could experience upward momentum
if the company continues to build greater scale and diversity and
consistently generates positive free cash flow, while reducing and
maintaining its adjusted debt-to-book capitalization below 50% and
adjusted debt-to-EBITDA closer to 2.0x.

The principal methodology used in these ratings was Building
Materials Industry published in September 2014.

Based in Frederick, Maryland, U.S. Silica operates 17 silica mining
and processing facilities and is one of the largest producers of
industrial silica sand in North America.  The company holds
approximately 363 million metric tons of reserves, including 179
million tons of API spec frac sand.  The company is organized into
two segments: (1) Oil & Gas Proppants (Oil & Gas), which serves the
oil & gas industry, and (2) Industrial & Specialty Products (ISP),
which serves the foundry, automotive, building products, sports and
recreation, glassmaking and filtration industries.  Oil & Gas
generated 76% of 2014 revenue and ISP generated 24%.  In the twelve
months ended June 30, 2015, the company generated approximately
$842.3 million of revenue.



US STEEL: Ontario Court Approves CCAA Transition Plan
-----------------------------------------------------
United States Steel Corporation on Oct. 9 disclosed that the
Ontario Superior Court of Justice has approved a mutually agreed
upon transition plan with U. S. Steel Canada (USSC) as part of
USSC's restructuring under Canada's Companies' Creditors
Arrangement Act (CCAA) process.  The agreement is an important step
in separating the two parties.  

Highlights of this agreement include:

U. S. Steel will not be generating any sales on behalf of USSC;

Going forward U. S. Steel will load its production on its
U.S.-based mills;

U. S. Steel shall transition away from providing any technical and
engineering services associated with product development or sales
with USSC, and U. S. Steel will not support any field quality
claims made against USSC;

U. S. Steel will continue to provide all shared services that USSC
relies upon for up to 24 months, with the exception of sales;

Should USSC enter into a new sale and restructuring process (SARP)
in the future, U. S. Steel will not be a bidder.

On Sept. 16, 2014, USSC's board of directors unanimously decided to
apply for relief from its creditors pursuant to Canada's Companies'
Creditors Arrangement Act.  As a result of the 2014 CCAA filing,
USSC and its subsidiaries were deconsolidated from U. S. Steel's
financial statements on a prospective basis.  Despite efforts in
the months following the CCAA filing, no negotiated or other
settlement was achieved.

Prior to the Sept. 2014 CCAA filing, USSC recorded a loss from
operations in each year for five years, with an aggregate operating
loss of approximately $2.4 billion, or in excess of $16.00 per
diluted share, since December 2009.  Additionally, USSC represented
approximately $1 billion of U. S. Steel's consolidated Employee
Benefits liability as of June 30, 2014.

Headquartered in Pittsburgh, Pa., United States Steel Corporation
-- http://www.ussteel.com-- is an integrated steel producer and
Fortune 200 company with major production operations in the United
States and Europe.  The company manufactures a wide range of
value-added steel sheet and tubular products.  



VASO ACTIVE: $741K Judgment in Masiz Clawback Suit Affirmed
-----------------------------------------------------------
Judge Leonard Stark of the United States District Court for the
District of Delaware affirmed the bankruptcy court's October 21,
2013 final judgment and dismissed as moot the appeal filed by John
J. Masiz from the bankruptcy court's December 19, 2012 Proposed
Judgment.

Jeoffrey L. Burtch, trustee for Vaso Active Pharmaceuticals, Inc.,
initiated an adversary proceeding seeking to recover $776,363 from
John J. Masiz and $322,827 from Joseph F. Frattaroli, which Vaso
Active had transferred to them prior to filing for bankruptcy
relief.

The payment against Masiz consisted of $598,000 in satisfaction of
his accrued unpaid wages and an additional payment of $178,363 on
account of his continued employment with Vaso Active.  Masiz had
worked unpaid for Vaso Active when the latter filed a malpractice
lawsuit against Robinson & Cole, LLP, which entitled Masiz to
retroactive compensation if Vaso Active succeeded in the lawsuit.
The malpractice lawsuit was settled for $2.5 million.

Burtch alleged that Vaso Active's transfers to Masiz constituted
recoverable transfers, as either preference payments under Section
547 of the Bankruptcy Code or fraudulent transfers under Section
548.

The bankruptcy court found that both transfers to Masiz qualified
as preference payments, but credited Masiz for providing $34,520 in
"new value" pursuant to Section 547(c)(4).  The bankruptcy court
entered final judgment against Masiz in the amount of $741,842.

Masiz appealed, alleging that Burtch's appointment as trustee has
not yet taken effect, thus he lacked standing in the case.  Masiz
also maintained that the "earmarking doctrine" excluded the
transfers from the reach of the trustee's Sections 547 and 548
avoidance powers.  He also argued that the bankruptcy court decided
several disputed issues of fact which was improper at the summary
judgment stage, that the bankruptcy court erred in calculating the
amount of his "new value" defense, and that the trustee's second
motion for summary judgment should not have been considered for
being untimely according to the bankruptcy court's scheduling
order.

Judge Stark found that the plan confirmation order on November 11,
2010 immediately vested the trustee with the authority to prosecute
the adversary proceeding and the trustee's authority did not depend
upon the effective date of the plan.

Judge Stark also agreed with the bankruptcy court that the
earmarking doctrine did not apply because the Robinson & Cole
settlement was paid directly to the debtor and did not direct any
funds to Masiz.  The judge also found that the bankruptcy court did
not err in granting summary judgment in the trustee's favor on
section 547(b)(5), and in granting summary judgment on Masiz's new
value defense in the amount of $34,520.55.

Finally, Judge Stark held that the bankruptcy court did not abuse
its discretion when it modified its own scheduling order to comply
with the more lenient limitations of the Federal Rules of
Bankruptcy Procedure.

The civil proceeding is JOHN J. MASIZ, Appellant, v. JEOFFREY L.
BURTCH, Avoidance Action Trustee, Appellee, CIV. NO. 13-1992-LPS.,
13-169-LPS (D. Del.).

The adversary proceeding is JOHN J. MASIZ, Appellant, v. JEOFFREY
L. BURTCH, Avoidance Action Trustee, Appellee, ADV. PRO. NO.
11-52005-CSS (Bankr. D. Del.).

The bankruptcy case is IN RE: VASO ACTIVE PHARMACEUTICALS, INC.,
Debtor, BANKR. CASE NO. 10-10855-CSS (Bankr. D. Del.).

A full-text copy of Judge Stark's September 9, 2015 memorandum is
available at http://is.gd/dInh6Efrom Leagle.com.

John J. Masiz is represented by:

          Christopher Page Simon, Esq.
          Kevin Scott Mann, Esq.
          CROSS & SIMON, LLC
          1105 North Market Street
          Suite 901
          Wilmington, DE 19801
          Tel: (302) 777-4200
          Fax: (302) 777-4224
          Email: csimon@crosslaw.com
                 kmann@crosslaw.com

Jeoffrey L. Burtch is represented by:

          Henry A. Heiman, Esq.
          LAW OFFICES OF HENRY A. HEIMAN
          1000 North West St Floor 10
          Wilmington, DE 19801

            -- and --

          Robert W. Pedigo, Esq.
          COOCH & TAYLOR
          The Brandywine Building
          1000 West Street, 10th Floor
          Wilmington, DE 19801
          Tel: (302) 984-3800
          Email: rpedigo@coochtaylor.com

             About Vaso Active Pharmaceuticals

Vaso Active Pharmaceuticals, Inc.'s business was commercializing
over-the-counter pharmaceutical products developed by BioChemics,
Inc., and manufactured by an independent third party.  Vaso Active
filed for Chapter 11 bankruptcy (Bankr. D. Del. Case No. 10-10855)
on March 11, 2010.  In October 2010, Vaso filed its Second Amended
Chapter 11 Plan of Reorganization, which was confirmed by the Court
in November 2010.  Jeoffrey L. Burtch was appointed as the
Avoidance Action Trustee under the Plan.  Robert W. Pedigo, Esq.,
at Cooch and Taylor, P.A., represents Mr. Burtch.


WACO TOWN SQUARE: Order Requiring NSJS to Dismiss Suit Reversed
---------------------------------------------------------------
Judge Nancy F. Atlas of the United States District Court for the
Southern District of Texas, Houston Division, reversed and vacated
the bankruptcy court's Memorandum Opinion and Order entered
February 11, 2015, which required non-debtor NSJS Limited
Partnership to dismiss a lawsuit pending in the 414th Judicial
District Court of McLennan County, Texas.

Judge Atlas found that the bankruptcy court acted without
jurisdiction when it issued its July 23, 2013 Order and its
February 11, 2015 Order requiring NSJS to dismiss its state-law
claims against Community Bank & Trust.  Judge Atlas also found that
the confirmation order on which the bankruptcy court based its 2015
Order, and which the bankruptcy court agreed "contains
ambiguities," does not support entry of the July 2013 Order or the
February 2015 Order.  Finally, Judge Atlas held that NSJS's failure
to file an amended complaint in a closed adversary case to remove
derivative claims which the court held did not exist constitutes
excusable neglect.

The civil proceeding is NSJS LIMITED PARTNERSHIP, Appellant, v.
WACO TOWN SQUARE PARTNERS, LP, et al., Appellees, CIVIL ACTION NO.
H-15-0485  (S.D. Tex.).

The adversary proceeding is NSJS LIMITED PARTNERSHIP, Appellant, v.
WACO TOWN SQUARE PARTNERS, LP, et al., Appellees, ADVERSARY NO.
12-3144 (Bankr. S.D. Tex.).

The case is IN RE: WACO TOWN SQUARE PARTNERS, LP, et al., Debtors,
BANKRUPTCY CASE NO. 11-38928 (Bankr. S.D. Tex.).

A full-text copy of Judge Atlas' September 11, 2015 memorandum and
order is available at http://is.gd/PEFswKfrom Leagle.com.

Waco Town Square Partners, LP and Waco Town Square Partners II, LP
are represented by:

          Terry Josh Judd, Esq.
          HOOVER SLOVACECK, LLP
          Galleria Tower II
          5051 Westheimer, Suite 1200
          Houston, TX 77056
          Tel: (713) 977-8686
          Fax: (713) 977-5395

NSJS Limited Partnership is represented by:

          David W Anderson, Esq.
          LAW OFFICE OF DAVID W. ANDERSON
          6343 W. 120th Ave., Suite 223
          Broomfield, CO 80020
          Tel: (720) 230-8322
          Fax: (866) 608-4477
          Email: david@davidandersonlaw.net

            -- and --

          John Patrick Atkins, Esq.
          TEKELL & ATKINS LLP
          5400 Bosque Boulevard
          Waco, TX 76710
          Tel: (254) 523-4624
          Fax: (254) 776-5091

Community Bank & Trust is represented by:

          Jeffrey R. Cox, Esq.
          SHEEHY LOVELACE & MAYFIELD PC
          510 N. Valley Mills Dr., Suite 500
          Waco, TX 76710
          Tel: (254) 772-8022
          Fax: (254) 772-9297
          Email: jcox@slmpc.com

               About Waco Town Square Partners

Based in Sugar Land, Texas, Waco Town Square Partners, L.P., dba
Austin Avenue Flats, filed for Chapter 11 bankruptcy (Bankr. S.D.
Tex. Case No. 11-38928) on Oct. 21, 2011.  Judge David R. Jones
presides over the case.  Edward L. Rothberg, Esq., at Hoover
Slovacek LLP, served as the Debtor's counsel.  In its petition,
the Debtor estimated assets and debts of $1 million to $10
million.  The petition was signed by David Wallace, manager and
secretary.

Waco Town Square Partners II LP filed a separate petition (Bankr.
S.D. Tex. Case No. 11-38929) on the same day, listing $100,001 to
$500,000 in assets and $1 million to $10 million in debts.

SWB Waco SH, L.P. filed for Chapter 11 (Bankr. S.D. Tex. Case No.
10-38001) on Sept. 7, 2010.

On May 20, 2012, the Bankruptcy Court entered Order Confirming
Third Amended Joint Chapter 11 Plan of Reorganization of WTSP and
WTSP II, As Modified on the Record at the March 26, 2012 Hearing.


WALTER ENERGY: AlixPartners Okayed as Restructuring Advisor
-----------------------------------------------------------
Walter Energy, Inc. and its debtor-affiliates sought and obtained
permission from the Hon. Tamara O. Mitchell of the U.S. Bankruptcy
Court for the Northern District of Alabama to employ AlixPartners,
LLP as restructuring advisor, nunc pro tunc to the July 15, 2015
petition date.

The Debtors require AlixPartners to:

   -- assist the Debtors with preparation of "first day" motions,
      schedules, statements of financial affairs, claims process
      management and reconciliation, and other bankruptcy related
      reporting;

   -- provide assistance to management in connection with the
      development of a rolling 13-week cash receipts and
      disbursements forecasting tool and variance analysis;

   -- provide assistance to management in coordinating elements of

      the restructuring, including but not limited to management
      of various diligence requests and coordination of
      communication with stakeholders and their representatives
      with respect thereto, and process administration;

   -- provide assistance to management in connection with the
      Debtors' development of their business plan, and such other
      related forecasts as may be required in connection with a
      restructuring negotiation, or by the Debtors for other
      corporate purposes;

   -- assist management in reviewing and enhancing current cost
      reduction initiatives;

   -- analyze performance improvement and cash enhancement
      opportunities, including assisting with cost reduction
      initiatives, mine operational improvement initiatives,
      accounts receivable management and accounts payable process
      improvement opportunities. Provide reports to the Company
      and its creditors as requested by the Company and are
      mutually agreed;

   -- assist management in its review of executory contracts and
      negotiations with vendors regarding assumption or rejection
      of such contracts; and

   -- assist with such other matters as may be requested that fall

      within AlixPartners' expertise and that are mutually
      agreeable.

AlixPartners will be paid at these hourly rates:

       James A. Mesterharm, Managing Director     $1,035
       Joseph Mazzotti, Director                  $800
       Pilar Tarry, Director                      $800
       Emily Harte, Vice President                $615
       Nathan Kramer, Vice President              $510
       Tracey Rohrer, Associate                   $455
       Managing Director                          $915–$1,055
       Director                                   $695–$850
       Vice President                             $510–$615
       Associate                                  $350–$455
       Analyst                                    $305–$335
       Paraprofessional                           $230–$250

AlixPartners will also be reimbursed for reasonable out-of-pocket
expenses incurred.

According to AlixPartners' books and records, during the 90-days
period prior to the Petition Date, AlixPartners received
approximately $2,208,426.69 in the aggregate for professional
services performed and expenses incurred. AlixPartners' current
estimate is that it has received unapplied advance payments from
the Debtors in excess of prepetition billings in the amount of
$350,000.

James A. Mesterharm, managing director of AlixPartners, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

AlixPartners can be reached at:

       James A. Mesterharm
       ALIXPARTNERS, LLP
       2000 Town Center, Suite 2400
       Southfield, MI 48075
       Tel: (312) 551-3265
       E-mail: jmesterharm@alixpartners.com

                       About Walter Energy

Walter Energy -- http://www.walterenergy.com/-- is a publicly
traded "pure-play" metallurgical coal producer for the global steel
industry with strategic access to steel producers in Europe, Asia
and South America.  The Company also produces thermal coal,
anthracite, metallurgical coke and coal bed methane gas.  Walter
Energy employs approximately 2,700 employees, with operations in
the United States, Canada and the United Kingdom.

For the year ended Dec. 31, 2014, the Company reported a net loss
of $471 million following a net loss of $359 million in 2013.  

Walter Energy, Inc., and its affiliates sought Chapter 11
protection (Bankr. N.D. Ala. Lead Case No. 15-02741) in Birmingham,
Alabama on July 15, 2015, after signing a restructuring support
agreement with first-lien lenders.

Walter Energy disclosed total assets of $5.2 billion and total debt
of $5 billion as of March 31, 2015.

The Debtors tapped Paul, Weiss, Rifkind, Wharton & Garrison as
counsel; Bradley Arant Boult Cummings LLP, as co-counsel; Ogletree
Deakins LLP, as labor and employment counsel; Maynard, Cooper &
Gale, P.C., as special counsel; Blackstone Advisory Services, L.P.,
as investment banker; AlixPartners, LLP, as financial advisor, and
Kurtzman Carson Consultants LLC, as claims and noticing agent.

The Bankruptcy Administrator for the Northern District of Alabama
appointed an Official Committee of Unsecured Creditors and an
Official Committee of Retirees.  The Creditors Committee tapped
Morrison & Foerster LLP and Christian & Small LLP as attorneys.
The Retiree Committee retained Adams & Reese LLP and Jenner & Block
LLP as attorneys.

The informal group of certain unaffiliated First Lien Lenders and
First Lien Noteholders (the "Steering Committee") retained Akin,
Gump, Strauss, Hauer and Feld LLP as legal advisor, and Lazard
Freres & Co. LLC as financial advisor.


WALTER ENERGY: Court Approves Hiring of Paul Weiss as Attorneys
---------------------------------------------------------------
Walter Energy, Inc. et al., sought and obtained permission from the
Hon. Tamara O. Mitchell of the U.S. Bankruptcy Court for the
Northern District of Alabama to employ Paul, Weiss, Rifkind,
Wharton & Garrison LLP as attorneys, nunc pro tunc to the July 15,
2015 petition date.

The professional services that Paul Weiss will render to the
Debtors include, but shall not be limited to, the following:

   (a) providing legal advice with respect to the Debtors' powers
       and duties as debtors-in-possession in the continued
       operation of their business and management of their
       properties;

   (b) attending meetings and negotiating with representatives of
       creditors and other parties in interest and advising and
       consulting on the conduct of these Chapter 11 Cases,
       including the legal and administrative requirements of
       operating in chapter 11;

   (c) taking necessary action to protect and preserve the
       Debtors' estates, including the prosecution of actions
       commenced under the Bankruptcy Code on their behalf, and
       objections to claims filed against the estates;

   (d) preparing and prosecuting on behalf of the Debtors all
       motions, applications, answers, orders, reports and papers
       necessary to the administration of the estates;

   (e) advising and assisting the Debtors with respect to
       restructuring alternatives, including preparing and
       pursuing confirmation of a chapter 11 plan, including
       preparing and seeking approval of a disclosure statement;

   (f) appearing in Court and protecting the interests of the
       Debtors before the Court; and

   (g) performing all other legal services for the Debtors which
       may be necessary and proper in these proceedings.

Paul Weiss will be paid at these hourly rates:

       Stephen J. Shimshak, Partner      $1,275
       Kelley A. Cornish, Partner        $1,275
       Diane Meyers, Counsel             $925
       Claudia R. Tobler, Counsel        $925
       Ann K. Young, Associate           $760
       Michael S. Rudnick, Associate     $760
       Daniel A. Youngblut, Associate    $590
       Jared R. Kasner, Associate        $510
       Partners                          $940-$1,275
       Counsel                           $900-$925
       Associates                        $510-$855
       Legal Assistants                  $90-$295
       Staff Attorneys                   $410-$425

Paul Weiss will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Paul Weiss received a retainer from the Debtors in the amount of
$250,000 on February 5, 2015 and additional retainers of $1 million
on March 25, 2015 and $500,000 on May 14, 2015. A part of the
retainer shall be applied to outstanding balances existing as of
the Petition Date. The remainder will constitute a general retainer
as security for post-petition services and expenses. In addition,
the Firm received payments made within 90 days totaling
approximately $5,300,004.80 in connection with Paul Weiss's general
representation of the Debtors prior to these Chapter 11 Cases and
in connection with the preparation thereof.

Kelley A. Cornish, partner of Paul Weiss, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their estates.

Paul Weiss can be reached at:

       Kelley A. Cornish, Esq.
       PAUL, WEISS, RIFKIND,
       WHARTON & GARRISON LLP
       1285 Avenue of the Americas
       New York, NY 10019-6064
       Tel: (212) 373-3000
       E-mail: kcornish@paulweiss.com

                       About Walter Energy

Walter Energy -- http://www.walterenergy.com/-- is a publicly
traded "pure-play" metallurgical coal producer for the global steel
industry with strategic access to steel producers in Europe, Asia
and South America.  The Company also produces thermal coal,
anthracite, metallurgical coke and coal bed methane gas.  Walter
Energy employs approximately 2,700 employees, with operations in
the United States, Canada and the United Kingdom.

For the year ended Dec. 31, 2014, the Company reported a net loss
of $471 million following a net loss of $359 million in 2013.  

Walter Energy, Inc., and its affiliates sought Chapter 11
protection (Bankr. N.D. Ala. Lead Case No. 15-02741) in Birmingham,
Alabama on July 15, 2015, after signing a restructuring support
agreement with first-lien lenders.

Walter Energy disclosed total assets of $5.2 billion and total debt
of $5 billion as of March 31, 2015.

The Debtors tapped Paul, Weiss, Rifkind, Wharton & Garrison as
counsel; Bradley Arant Boult Cummings LLP, as co-counsel; Ogletree
Deakins LLP, as labor and employment counsel; Maynard, Cooper &
Gale, P.C., as special counsel; Blackstone Advisory Services, L.P.,
as investment banker; AlixPartners, LLP, as financial advisor, and
Kurtzman Carson Consultants LLC, as claims and noticing agent.

The Bankruptcy Administrator for the Northern District of Alabama
appointed an Official Committee of Unsecured Creditors and an
Official Committee of Retirees.  The Creditors Committee tapped
Morrison & Foerster LLP and Christian & Small LLP as attorneys.
The Retiree Committee retained Adams & Reese LLP and Jenner & Block
LLP as attorneys.

The informal group of certain unaffiliated First Lien Lenders and
First Lien Noteholders (the "Steering Committee") retained Akin,
Gump, Strauss, Hauer and Feld LLP as legal advisor, and Lazard
Freres & Co. LLC as financial advisor.


WALTER ENERGY: Court Approves KPMG as Auditors and Tax Advisors
---------------------------------------------------------------
Walter Energy, Inc. et al., sought and obtained permission from the
Hon. Tamara O. Mitchell of the U.S. Bankruptcy Court for the
Northern District of Alabama to employ KPMG LLP as auditors and tax
advisors, nunc pro tunc to the July 15, 2015 petition date.

The Debtors require KPMG to provide the following services:

   (a) Tax Services/Tax Compliance and Consulting Services;

   (b) Tax Restructuring Services. Restructuring of external and
       intercompany debt and a potential restructuring of the
       Debtors;

   (c) Valuation Advisory Services. Assist Debtors with their
       impairment testing as part of the compliance with the
       financial reporting requirements under FASB ASC Topic 360,
       Accounting for the Impairment or Disposal of Long-Lived
       Assets;

   (d) Bankruptcy Accounting and Fresh Start Reporting Services;
       And

   (e) Bankruptcy Administration Services.

The hourly rates for tax consulting services to be rendered by
KPMG and applicable herein are as follows:

       Partner/Director          $600
       Senior Manager            $500
       Manager                   $400
       Senior Tax Associate      $300
       Tax Associate             $200

The hourly rates for IRS Controversy services to be rendered by
KPMG and applicable herein are as follows:

       Partners/Directors        $450
       Senior Managers           $360
       Managers                  $300
       Senior Tax Associates     $200

The hourly rates for tax restructuring services to be rendered by
KPMG and applicable herein are as follows:

       Partner                   $600
       Managing Director         $600
       Senior Manager            $500-$550
       Manager                   $400-$450
       Senior Tax Associate      $300-$350

The hourly rates for valuation advisory services to be rendered by
KPMG and applicable herein are as follows:

       Partners/Managing
       Directors                 $600
       Senior Managers           $550
       Managers                  $450
       Senior Associates         $350
       Associates                $250
       Para-Professionals        $150

The hourly rates for accounting advisory services to be rendered by
KPMG and applicable herein are as follows:

       Partners/Managing
       Directors                 $600
       Senior Managers           $550
       Managers                  $450
       Senior Associates         $350
       Associates                $250
       Para-Professionals        $150

The hourly rates for bankruptcy administration services to be
rendered by KPMG and applicable herein are as follows:

       Partners/Managing
       Directors                 $600
       Senior Managers           $550
       Managers                  $450
       Senior Associates         $350
       Associates                $250
       Para-Professionals        $150

KPMG will also be reimbursed for reasonable out-of-pocket expenses
incurred.

KPMG received a retainer in the amount of $75,000 prior to the
Petition Date, which will be applied to outstanding services
incurred prior to the Petition Date.

According to KPMG's books and records, during the 90-day period
prior to the Petition Date, KPMG received approximately $304,203
from the Debtors for professional services performed and expenses
incurred.

Howard Steinberg, partner of KPMG, assured the Court that the firm
is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code and does not represent any interest
adverse to the Debtors and their estates.

KPMG can be reached at:

       Howard Steinberg
       KPMG LLP
       303 Peachtree Street,
       NE Suite 2000
       Atlanta, GA 30308
       Tel: (404) 222-3000
       Fax: (404) 222-3050

                       About Walter Energy

Walter Energy -- http://www.walterenergy.com/-- is a publicly
traded "pure-play" metallurgical coal producer for the global steel
industry with strategic access to steel producers in Europe, Asia
and South America.  The Company also produces thermal coal,
anthracite, metallurgical coke and coal bed methane gas.  Walter
Energy employs approximately 2,700 employees, with operations in
the United States, Canada and the United Kingdom.

For the year ended Dec. 31, 2014, the Company reported a net loss
of $471 million following a net loss of $359 million in 2013.  

Walter Energy, Inc., and its affiliates sought Chapter 11
protection (Bankr. N.D. Ala. Lead Case No. 15-02741) in Birmingham,
Alabama on July 15, 2015, after signing a restructuring support
agreement with first-lien lenders.

Walter Energy disclosed total assets of $5.2 billion and total debt
of $5 billion as of March 31, 2015.

The Debtors tapped Paul, Weiss, Rifkind, Wharton & Garrison as
counsel; Bradley Arant Boult Cummings LLP, as co-counsel; Ogletree
Deakins LLP, as labor and employment counsel; Maynard, Cooper &
Gale, P.C., as special counsel; Blackstone Advisory Services, L.P.,
as investment banker; AlixPartners, LLP, as financial advisor, and
Kurtzman Carson Consultants LLC, as claims and noticing agent.

The Bankruptcy Administrator for the Northern District of Alabama
appointed an Official Committee of Unsecured Creditors and an
Official Committee of Retirees.  The Creditors Committee tapped
Morrison & Foerster LLP and Christian & Small LLP as attorneys.
The Retiree Committee retained Adams & Reese LLP and Jenner & Block
LLP as attorneys.

The informal group of certain unaffiliated First Lien Lenders and
First Lien Noteholders (the "Steering Committee") retained Akin,
Gump, Strauss, Hauer and Feld LLP as legal advisor, and Lazard
Freres & Co. LLC as financial advisor.


WALTER ENERGY: May Hire Bradley Arant as Attorneys
--------------------------------------------------
Walter Energy, Inc. et al., sought and obtained permission from the
Hon. Tamara O. Mitchell of the U.S. Bankruptcy Court for the
Northern District of Alabama to employ Bradley Arant Boult Cummings
LLP as attorneys, nunc pro tunc to the July 15, 2015 petition
date.

The Debtors require Bradley Arant to:

   (a) advise the Debtors with respect to their powers and duties
       as debtors-in-possession in the continued operation of
       their businesses and management of their assets;

   (b) attend meetings and negotiating with representatives of
       creditors and other parties in interest and advising and
       consulting on the conduct of these cases, including all
       legal and administrative requirements of operating in
       chapter 11;

   (c) take all necessary action to protect and preserve the
       Debtors' estates, including the prosecution of actions
       commenced under the Bankruptcy Code on their behalf, the
       defense of any actions commenced against the Debtors, the
       negotiation of disputes in which the Debtors are involved,
       and the preparation of objections to claims filed against   

       the estates;

   (d) advise, represent, and prepare necessary documentation and
       pleadings and taking all necessary or appropriate actions
       in connection with debt restructuring, statutory bankruptcy

       issues, post-petition financing, securities laws, real
       estate, employee benefits, labor and employment,
       environmental, business and commercial litigation,
       corporate and tax matters, and, as applicable, asset
       dispositions;

   (e) prepare and prosecute, on behalf of the Debtors, all
       necessary motions, applications, answers, orders, reports,
       contracts, papers and other legal documents necessary to
       the administration of the estates;

   (f) perform any and all legal services on behalf of the Debtors

       arising out of or connected with the Chapter 11 Cases and
       without duplication of other professionals' services;

   (g) appear before this Court, and any appellate courts, and
       protecting the interests of the Debtors' estates before
       such courts; and

   (h) negotiate and prepare on Debtors' behalf chapter 11 plans,
       disclosure statements, and all related agreements and/or
       documents and taking any necessary action on behalf of the
       Debtors to obtain confirmation of such plans.

Bradley Arant will be paid at these hourly rates:

       Patrick Darby, Partner         $725
       Jay Bender, Partner            $610
       Meade Whitaker, Jr., Partner   $585
       John Molen, Partner            $575
       John Hargrove, Partner         $515
       Cathleen Moore, Counsel        $495
       John Watson, Partner           $480
       Sharon D. Danco, Partner       $470
       James Bailey, Associate        $375
       Jay Watkins, Associate         $330
       Matthew Pipes, Sr. Attorney    $325
       Sarah Merkle, Associate        $310
       Partners                       $470-$725
       Counsel                        $325-$495
       Associates                     $310-$375
       Legal Assistants               $235-$245

Bradley Arant will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Bradley Arant received an advance retainer from the Debtors in the
amount of $300,000 on April 17, 2015. As of the filing of the
Chapter 11 Cases and after application of the final prepetition
charges, Bradley Arant held a retainer balance in the approximate
amount of $112,639.08 and was not a creditor of the Debtors. The
remainder of the retainer will constitute a general retainer as
security for post-petition services and expenses.

Patrick Darby, partner of Bradley Arant, assured the Court that the
firm is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code and does not represent any interest
adverse to the Debtors and their estates.

Bradley Arant can be reached at:

       Patrick Darby, Esq.
       BRADLEY ARANT BOULT CUMMINGS LLP
       One Federal Place
       1819 Fifth Avenue North
       Birmingham, AL 35203-2119
       Tel: (205) 521-8000
       E-mail: jbender@babc.com

                       About Walter Energy

Walter Energy -- http://www.walterenergy.com/-- is a publicly
traded "pure-play" metallurgical coal producer for the global steel
industry with strategic access to steel producers in Europe, Asia
and South America.  The Company also produces thermal coal,
anthracite, metallurgical coke and coal bed methane gas.  Walter
Energy employs approximately 2,700 employees, with operations in
the United States, Canada and the United Kingdom.

For the year ended Dec. 31, 2014, the Company reported a net loss
of $471 million following a net loss of $359 million in 2013.  

Walter Energy, Inc., and its affiliates sought Chapter 11
protection (Bankr. N.D. Ala. Lead Case No. 15-02741) in Birmingham,
Alabama on July 15, 2015, after signing a restructuring support
agreement with first-lien lenders.

Walter Energy disclosed total assets of $5.2 billion and total debt
of $5 billion as of March 31, 2015.

The Debtors tapped Paul, Weiss, Rifkind, Wharton & Garrison as
counsel; Bradley Arant Boult Cummings LLP, as co-counsel; Ogletree
Deakins LLP, as labor and employment counsel; Maynard, Cooper &
Gale, P.C., as special counsel; Blackstone Advisory Services, L.P.,
as investment banker; AlixPartners, LLP, as financial advisor, and
Kurtzman Carson Consultants LLC, as claims and noticing agent.

The Bankruptcy Administrator for the Northern District of Alabama
appointed an Official Committee of Unsecured Creditors and an
Official Committee of Retirees.  The Creditors Committee tapped
Morrison & Foerster LLP and Christian & Small LLP as attorneys.
The Retiree Committee retained Adams & Reese LLP and Jenner & Block
LLP as attorneys.

The informal group of certain unaffiliated First Lien Lenders and
First Lien Noteholders (the "Steering Committee") retained Akin,
Gump, Strauss, Hauer and Feld LLP as legal advisor, and Lazard
Freres & Co. LLC as financial advisor.


WIRE COMPANY: Hires KCC as Claims and Noticing Agent
----------------------------------------------------
Wire Company Holdings, Inc., and Wire Property Holdings, LLC, seek
permission from the Bankruptcy Court to employ Kurtzman Carson
Consultants LLC as claims and noticing agent.

Although the Debtors have not yet filed their schedules of assets
and liabilities, they anticipate that there will be numerous
entities to be noticed.  In view of the number of anticipated
claimants, the Debtors assert that the appointment of a claims and
noticing agent is both necessary and in the best interests of both
their estates and their creditors.

"By appointing KCC as the claims and noticing agent in these
Chapter 11 Cases, the distribution of notices and the processing of
claims will be expedited, and the clerk's office will be relieved
of the administrative burden of processing what may be an
overwhelming number of claims," says Sandeep Gupta, chief
restructuring officer of the Debtors.

The Debtors request that the undisputed fees and expenses incurred
by KCC in the performance of the services be treated as
administrative expenses of their estates and be paid in the
ordinary course of business without further application to or order
of the Court.  KCC agrees to maintain records of all services
showing dates, categories of services, fees charged and expenses
incurred, and to serve monthly invoices on the Debtors, the Office
of the United States Trustee, counsel for the Debtors, counsel for
any official committee, if any, monitoring the expenses of the
Debtors and any party-in-interest who specifically requests service
of the monthly invoices.

If any dispute arises relating to the Engagement Agreement or
monthly invoices, the parties will meet and confer in an attempt to
resolve the dispute; if resolution is not achieved, the parties may
seek resolution of the matter from the Court.

The Debtors provided KCC with a prepetition retainer in the amount
of $3,000.  KCC seeks to first apply the retainer to all
prepetition invoices, and thereafter, to have the retainer
replenished to the original retainer amount, and thereafter, to
hold the retainer under the Engagement Agreement during the Chapter
11 cases as security for the payment of fees and
expenses incurred under the Engagement Agreement.

Evan J. Gershbein, senior vice president of corporate restructuring
services of Kurtzman Carson Consultants LLC, assures the Court that
KCC neither holds nor represents any interest materially adverse to
the Debtors' estates in connection with any
matter on which it would be employed and that it is a
"disinterested person" within the meaning of Section 101(14) of the
Bankruptcy Code.

                        About Wire Company

Wire Company Holdings, Inc. and Wire Property Holdings, LLC
filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Case Nos.
15-12097 and 15-12098, respectively) on Oct. 8, 2015.  Sandeep
Gupta signed the petition as chief restructuring officer.

The Debtors are manufacturer of wire and wire mesh products
servicing a broad range of applications.

The Debtors estimated both assets and liabilities of $10 million to
$50 million.

For the year ended Dec. 31, 2014, the Debtors reported a net loss
of $4,942,000 on revenues of $44,399,000 on a consolidated basis.
For the year ended Dec. 31, 2013, the Debtors reported a net loss
of approximately $4,145,000 on revenues of approximately
$46,712,000.  Through August 2015, the Debtors reported a net loss
of approximately $3,859,000 on revenues of $27,617,000 on a
consolidated basis.

The Debtors have engaged Polsinelli PC and Lowenstein Sandler LLP
as counsel; and Kurtzman Carson Consultants LLC as claims and
noticing agent.

As of Sept. 1, 2015, the Debtors employed approximately 237
individuals.


WIRE COMPANY: Seeks Joint Administration of Cases
-------------------------------------------------
Wire Company Holdings, Inc., and Wire Property Holdings, LLC ask
the Bankruptcy Court to enter an order directing the joint
administration of their Chapter 11 cases for procedural purposes
only.  

Specifically, the Debtors request that the Court maintain one file
and one docket for the jointly-administered cases.  The Debtors
propose to designate the Chapter 11 case of Wire Company Holdings,
Inc. (Case No. 15-12097) as the main bankruptcy case.

The Debtors will file a consolidated monthly operating report, but
will separately set forth disbursements for each Debtor as a
schedule as required by the United States Trustee Operating
Guidelines, with said reports to be filed in the lead case, rather
than in each of the Debtor's individual cases.

"These Chapter 11 Cases should be administered jointly because
joint administration will obviate the need for duplicative notices,
motions, and orders, and thereby save considerable time and expense
for the Debtors, their estates, and the Court," says Sharon L.
Levine, Esq. at Lowenstein Sandler LLP, counsel to the Debtors.

The Debtors maintain that the rights of their respective creditors
will not be adversely affected by the proposed joint administration
because each creditor may still file its claim
against a particular Debtor.

The Debtors further say that supervision of the administrative
aspects of their Chapter 11 cases by the Office of the United
States Trustee will be simplified if the cases are jointly
administered.

                        About Wire Company

Wire Company Holdings, Inc. and Wire Property Holdings, LLC
filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Case Nos.
15-12097 and 15-12098, respectively) on Oct. 8, 2015.  Sandeep
Gupta signed the petition as chief restructuring officer.

The Debtors are manufacturer of wire and wire mesh products
servicing a broad range of applications.

The Debtors estimated both assets and liabilities of $10 million to
$50 million.

For the year ended Dec. 31, 2014, the Debtors reported a net loss
of $4,942,000 on revenues of $44,399,000 on a consolidated basis.
For the year ended Dec. 31, 2013, the Debtors reported a net loss
of approximately $4,145,000 on revenues of approximately
$46,712,000.  Through August 2015, the Debtors reported a net loss
of approximately $3,859,000 on revenues of $27,617,000 on a
consolidated basis.

The Debtors have engaged Polsinelli PC and Lowenstein Sandler LLP
as counsel; and Kurtzman Carson Consultants LLC as claims and
noticing agent.

As of Sept. 1, 2015, the Debtors employed approximately 237
individuals.


WIRE COMPANY: To Be Acquired by NYW Acquisition for $8.1-Mil.
-------------------------------------------------------------
Wire Company Holdings, Inc., and Wire Property Holdings, LLC, ask
the Bankruptcy Court to approve certain bid procedures related to a
sale of substantially all of their assets under Section 363 of the
Bankruptcy Code and approve NYW Acquisition, LLC as the stalking
horse purchaser for those assets.

"A reasonably prompt sale of the Debtors' businesses is essential
to not only preserve the underlying value of their operations by
providing customers and employees with a clear path forward, but
also to maximize the value of the Debtors' assets for the benefit
of the Debtors' creditors," says Sharon L. Levine, Esq., at
Lowenstein Sandler LLP, counsel to the Debtors.

The Debtors, as sellers and NYW Acquisition, as purchaser, entered
into an Asset Purchase Agreement dated Oct. 8, 2015, pursuant to
which the Debtors propose to sell, assign and transfer their assets
to NYW for $8,100,000, free and clear of liens, claims,
encumbrances, and interests, subject to higher or better offers.

The APA contemplates that if the Purchased Assets are sold to a
Successful Bidder other than NYW, the Debtors will either
pay to the Purchaser a break-up fee equal to $405,000 or reimburse
the Purchaser of up to $250,000 for its out-of-pocket expenses.

Either party may terminate the APA upon three days' written notice
to the other parties if the closing has not occurred on or prior to
Dec. 15, 2015, so long as the failure of closing to occur by that
date is not due to a material breach by the terminating party of
its representations, warranties, or covenants under the APA.

                 The Proposed Bidding Procedures

The Bidding Procedures describe, among other things, the assets
available for sale, the manner in which bidders and bids become
"qualified," the coordination of diligence efforts among bidders,
the receipt and negotiation of bids received, the conduct of any
subsequent Auction, the ultimate selection of the Successful
Bidder, and the Bankruptcy Court's approval of one or more Sales.

To participate in the bidding, parties must provide (i) an executed
confidentiality agreement; (ii) certain financial assurances as to
such Bidder's ability to close a transaction; and
(iii) a preliminary proposal reflecting any Purchased Assets
expected to be excluded and the purchase price range.

The Bidding Procedures provide that Bids will be due no
later than Nov. 30, 2015, at 5:00 p.m. (Prevailing Eastern Time).

If more than one Qualified Bid is submitted by the Bid Deadline,
the Debtors will conduct an auction on Dec. 3, 2015, at 10:00 a.m.
(Prevailing Eastern Time) at the offices of Lowenstein Sandler LLP,
1251 Avenue of the Americas, New York, New York.

If no Qualified Bids are submitted by the Bid Deadline, the Debtors
will not conduct an Auction and will promptly seek Bankruptcy Court
approval to enter into and consummate the
transaction with the Purchaser.

The Debtors seek to have a hearing to consider approval of the Sale
on Dec. 8, 2015 at 2:00 p.m. (Prevailing Eastern Time), or if the
Auction has not been held by that date, on the second business day
following the Auction or as soon thereafter as the Bankruptcy
Court's calendar will permit.

In connection with the Sale, the Debtors may be required to assume
and assign certain executory contracts and unexpired leases to the
Successful Bidder.

                        About Wire Company

Wire Company Holdings, Inc. and Wire Property Holdings, LLC
filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Case Nos.
15-12097 and 15-12098, respectively) on Oct. 8, 2015.  Sandeep
Gupta signed the petition as chief restructuring officer.

The Debtors are manufacturer of wire and wire mesh products
servicing a broad range of applications.

The Debtors estimated both assets and liabilities of $10 million to
$50 million.

For the year ended Dec. 31, 2014, the Debtors reported a net loss
of $4,942,000 on revenues of $44,399,000 on a consolidated basis.
For the year ended Dec. 31, 2013, the Debtors reported a net loss
of approximately $4,145,000 on revenues of approximately
$46,712,000.  Through August 2015, the Debtors reported a net loss
of approximately $3,859,000 on revenues of $27,617,000 on a
consolidated basis.

The Debtors have engaged Polsinelli PC and Lowenstein Sandler LLP
as counsel; and Kurtzman Carson Consultants LLC as claims and
noticing agent.

As of Sept. 1, 2015, the Debtors employed approximately 237
individuals.


XINERGY LTD: Targeting December Confirmation of Plan
----------------------------------------------------
Xinergy Ltd at a hearing on Oct. 16, 2015 at 11:00 a.m. (ET) will
seek approval from the bankruptcy court of the Disclosure Statement
explaining its proposed Chapter 11 Plan of Reorganization.  Xinergy
and its debtor subsidiaries are proposing these dates in connection
with the solicitation of votes and confirmation of the Plan:

   -- An Oct. 5, 2015 record date for purposes of determining the
holders of claims and interests entitled to receive the
solicitation package and to vote on the Plan;

   -- A Nov. 4, 2015 deadline for filing of motions by creditors
seeking to have a claim temporarily allowed for purposes of voting
to accept or reject the Plan pursuant to Bankruptcy Rule 3018(a);

   -- A Nov. 24, 2015 deadline for filing objections, comments or
responses to confirmation of the Plan.

   -- A Nov. 24, 2015 deadline by which ballots accepting or
rejecting the Plan must be actually received; and

   -- A Dec. 1 hearing to consider confirmation of the Plan.

A copy of the Disclosure Statement filed Sept. 16, 2015, is
available for free at:

          http://bankrupt.com/misc/Xinergy_407_DS.pdf

                       The Chapter 11 Plan

Xinergy Ltd. and its subsidiaries have filed a reorganization plan
that proposes to give 100% of the new common stock of the
reorganized holding company to holders of senior secured notes owed
$202 million.

Holders of administrative claims, priority tax claims and priority
non tax claims (Class 1) will be paid in full cash. Holders of
other secured claims estimated at less than $40,000 (Class 2) will
be paid in full in cash, the collateral securing the other secured
claim or other treatment in accordance with Section 1124.  Holders
of senior secured note claims (Class 3) will receive a pro rata
share of 100% of the new common stock.  The treatment of general
unsecured claims (Class 4) estimated at $4.5 million to $5.5
million is to be determined.  Intercompany claims and interests
(Class 5) will be unaltered, reinstated or other treatment
rendering unimpaired.  Holders of interests in Xinergy common stock
(Class 6) and Section 510(b) Claims (Class 7) won't receive
anything and their interests will be cancelled.

According to the Disclosure Statement, holders of Allowed Class 4
Claims are not entitled to any Distribution under the priority
scheme of the Bankruptcy Code because the Debtors do not have
assets of sufficient value to pay in full the claims of classes
that are senior to Class 4, nor are there any unencumbered assets.
The Debtors thus do not attribute any value to General Unsecured
Claims on an absolute priority basis.  Nonetheless, the treatment
of General Unsecured Claims is to-be-determined.  Therefore, the
entitlement of that class to vote is reserved.

A copy of the Disclosure Statement explaining the Joint Plan of
Reorganization dated Sept. 16, 2015, is available for free at:

           http://bankrupt.com/misc/Xinergy_407_DS.pdf

                         About Xinergy Ltd.

Xinergy is a U.S. producer of metallurgical and thermal coal with
mineral reserves, mining operations and coal properties located in
the Central Appalachian ("CAPP") regions of West Virginia and
Virginia.  Xinergy's operations principally include two active
mining complexes known as South Fork and Raven Crest located in
Greenbrier and Boone Counties, West Virginia.  Xinergy also leases
or owns the mineral rights to properties located in Fayette,
Nicholas and Greenbrier Counties, West Virginia and Wise County,
Virginia. Collectively, Xinergy leases or owns mineral rights to
approximately 72,000 acres with proven and probable coal reserves
of approximately 77 million tons and additional estimated reserves
of 40 million tons.

Xinergy Ltd. and 25 subsidiaries commenced Chapter 11 bankruptcy
cases (Bankr. W.D. Va. Lead Case No. 15-70444) on April 6, 2015.
The cases have been assigned to Judge Paul M. Black.  The cases are
being jointly administered for procedural purposes.

Xinergy Ltd. disclosed $36,968,445 in assets and $215,000,000 in
liabilities as of the Chapter 11 filing.

The Debtors tapped Hunton & Williams LLP as attorneys; Global
Hunter Securities, as financial advisor, and American Legal Claims
Services, LLC as claims, noticing and balloting agent.

The U.S. Trustee appointed a two member official committee of
unsecured creditors.  The Committee tapped to retain McGuireWoods
LLP as lead counsel, and Whiteford, Taylor & Preston, LLP as its
local counsel.

Xinergy and its subsidiaries filed a proposed Joint Plan of
Reorganization on Sept. 16, 2015.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------
                                                Total
                                               Share-      Total
                                    Total    Holders'    Working
                                   Assets      Equity    Capital
Company           Ticker            ($MM)       ($MM)      ($MM)
-------           ------          ------    --------    -------
ABSOLUTE SOFTWRE   ABT CN           149.9       (13.1)      (8.1)
ABSOLUTE SOFTWRE   ALSWF US         149.9       (13.1)      (8.1)
ABSOLUTE SOFTWRE   OU1 GR           149.9       (13.1)      (8.1)
ADV MICRO DEVICE   AMD* MM        3,381.0      (141.0)   1,052.0
ADVENT SOFTWARE    ADVS US          424.8       (50.1)    (110.8)
AEROJET ROCKETDY   GCY GR         1,898.1       (95.6)     143.6
AEROJET ROCKETDY   GCY TH         1,898.1       (95.6)     143.6
AEROJET ROCKETDY   AJRD US        1,898.1       (95.6)     143.6
AIR CANADA         ACEUR EU      12,374.0      (388.0)     (53.0)
AIR CANADA         ACDVF US      12,374.0      (388.0)     (53.0)
AIR CANADA         AC CN         12,374.0      (388.0)     (53.0)
AIR CANADA         ADH2 GR       12,374.0      (388.0)     (53.0)
AIR CANADA         ADH2 TH       12,374.0      (388.0)     (53.0)
AK STEEL HLDG      AKS* MM        4,335.4      (463.0)     863.4
AK STEEL HLDG      AKS US         4,335.4      (463.0)     863.4
AMER RESTAUR-LP    ICTPU US          33.5        (4.0)      (6.2)
AMYLIN PHARMACEU   AMLN US        1,998.7       (42.4)     263.0
ANGIE'S LIST INC   8AL TH           176.1       (21.6)     (26.0)
ANGIE'S LIST INC   8AL GR           176.1       (21.6)     (26.0)
ANGIE'S LIST INC   ANGI US          176.1       (21.6)     (26.0)
ARIAD PHARM        ARIA SW          543.0       (13.8)     209.9
ARIAD PHARM        ARIACHF EU       543.0       (13.8)     209.9
ARIAD PHARM        ARIA US          543.0       (13.8)     209.9
ARIAD PHARM        ARIAEUR EU       543.0       (13.8)     209.9
ARIAD PHARM        APS GR           543.0       (13.8)     209.9
ARIAD PHARM        APS TH           543.0       (13.8)     209.9
ASPEN TECHNOLOGY   AST GR           315.4       (48.5)     (32.8)
ASPEN TECHNOLOGY   AZPN US          315.4       (48.5)     (32.8)
AUTOZONE INC       AZ5 GR         8,032.4    (1,643.2)    (742.6)
AUTOZONE INC       AZOEUR EU      8,032.4    (1,643.2)    (742.6)
AUTOZONE INC       AZ5 TH         8,032.4    (1,643.2)    (742.6)
AUTOZONE INC       AZO US         8,032.4    (1,643.2)    (742.6)
AVID TECHNOLOGY    AVD GR           276.2      (338.1)    (147.2)
AVID TECHNOLOGY    AVID US          276.2      (338.1)    (147.2)
AVINTIV SPECIALT   POLGA US       1,991.4        (3.9)     322.1
BARRACUDA NETWOR   CUDAEUR EU       421.3       (26.4)      42.0
BARRACUDA NETWOR   7BM GR           421.3       (26.4)      42.0
BARRACUDA NETWOR   CUDA US          421.3       (26.4)      42.0
BERRY PLASTICS G   BP0 GR         5,011.0       (74.0)     634.0
BERRY PLASTICS G   BERY US        5,011.0       (74.0)     634.0
BLUE BUFFALO PET   B6B GR           459.5       (33.7)     258.1
BLUE BUFFALO PET   B6B TH           459.5       (33.7)     258.1
BLUE BUFFALO PET   BUFF US          459.5       (33.7)     258.1
BRINKER INTL       BKJ GR         1,435.9       (78.5)    (228.8)
BRINKER INTL       EAT US         1,435.9       (78.5)    (228.8)
BRP INC/CA-SUB V   B15A GR        2,223.5       (31.1)     255.8
BRP INC/CA-SUB V   BRPIF US       2,223.5       (31.1)     255.8
BRP INC/CA-SUB V   DOO CN         2,223.5       (31.1)     255.8
BURLINGTON STORE   BUI GR         2,673.6       (40.6)     166.6
BURLINGTON STORE   BURL US        2,673.6       (40.6)     166.6
CABLEVISION SY-A   CVY TH         6,712.1    (4,951.2)      61.0
CABLEVISION SY-A   CVCEUR EU      6,712.1    (4,951.2)      61.0
CABLEVISION SY-A   CVY GR         6,712.1    (4,951.2)      61.0
CABLEVISION SY-A   CVC US         6,712.1    (4,951.2)      61.0
CABLEVISION-W/I    CVC-W US       6,712.1    (4,951.2)      61.0
CABLEVISION-W/I    8441293Q US    6,712.1    (4,951.2)      61.0
CAMBIUM LEARNING   ABCD US          156.6       (75.1)     (16.2)
CASELLA WASTE      WA3 GR           657.5       (18.9)      (1.2)
CASELLA WASTE      CWST US          657.5       (18.9)      (1.2)
CEDAR FAIR LP      FUN US         2,076.3        (3.5)     (89.1)
CEDAR FAIR LP      7CF GR         2,076.3        (3.5)     (89.1)
CENTENNIAL COMM    CYCL US        1,480.9      (925.9)     (52.1)
CHARTER COM-A      CKZA TH       17,319.0       (31.0)  (1,180.0)
CHARTER COM-A      CKZA GR       17,319.0       (31.0)  (1,180.0)
CHARTER COM-A      CHTR US       17,319.0       (31.0)  (1,180.0)
CHOICE HOTELS      CHH US           702.6      (385.5)     195.9
CHOICE HOTELS      CZH GR           702.6      (385.5)     195.9
CINCINNATI BELL    CBB US         1,509.6      (403.5)      (0.2)
CLEAR CHANNEL-A    C7C GR         6,188.4      (263.3)     386.6
CLEAR CHANNEL-A    CCO US         6,188.4      (263.3)     386.6
CLIFFS NATURAL R   CLF US         2,609.4    (1,740.2)     623.8
CLIFFS NATURAL R   CLF* MM        2,609.4    (1,740.2)     623.8
COLLEGIUM PHARMA   COLL US            5.1       (12.2)      (5.9)
CORIUM INTERNATI   6CU GR            59.3        (5.4)      31.2
CORIUM INTERNATI   CORI US           59.3        (5.4)      31.2
CRIUS ENERGY TRU   KWH-U CN         307.3       (53.4)     (69.5)
CYAN INC           YCN GR           112.1       (18.4)      56.9
CYAN INC           CYNI US          112.1       (18.4)      56.9
DELEK LOGISTICS    D6L GR           352.0       (15.8)       5.5
DELEK LOGISTICS    DKL US           352.0       (15.8)       5.5
DIRECTV            DTVEUR EU     25,321.0    (3,463.0)   1,360.0
DIRECTV            DTV CI        25,321.0    (3,463.0)   1,360.0
DIRECTV            DTV US        25,321.0    (3,463.0)   1,360.0
DOMINO'S PIZZA     DPZ US           603.2    (1,255.9)     125.1
DOMINO'S PIZZA     EZV TH           603.2    (1,255.9)     125.1
DOMINO'S PIZZA     EZV GR           603.2    (1,255.9)     125.1
DUN & BRADSTREET   DNB1EUR EU     2,092.7    (1,217.9)    (412.7)
DUN & BRADSTREET   DNB US         2,092.7    (1,217.9)    (412.7)
DUN & BRADSTREET   DB5 GR         2,092.7    (1,217.9)    (412.7)
DUN & BRADSTREET   DB5 TH         2,092.7    (1,217.9)    (412.7)
DUNKIN' BRANDS G   2DB TH         3,358.7       (87.9)     269.5
DUNKIN' BRANDS G   2DB GR         3,358.7       (87.9)     269.5
DUNKIN' BRANDS G   DNKN US        3,358.7       (87.9)     269.5
DURATA THERAPEUT   DRTXEUR EU        82.1       (16.1)      11.7
DURATA THERAPEUT   DTA GR            82.1       (16.1)      11.7
DURATA THERAPEUT   DRTX US           82.1       (16.1)      11.7
EDGE THERAPEUTIC   EU5 GR            62.7       (39.3)      56.4
EDGE THERAPEUTIC   EDGE US           62.7       (39.3)      56.4
EDGEN GROUP INC    EDG US           883.8        (0.8)     409.2
ENERGIZER HOLDIN   ENR US         1,117.1      (296.9)     316.4
EOS PETRO INC      EOPT US            1.2       (25.4)     (26.6)
EXELIXIS INC       EXEL US          248.8      (188.2)      31.5
EXELIXIS INC       EX9 TH           248.8      (188.2)      31.5
EXELIXIS INC       EX9 GR           248.8      (188.2)      31.5
EXELIXIS INC       EXELEUR EU       248.8      (188.2)      31.5
EXTENDICARE INC    EXETF US       2,167.5       (10.8)     (47.7)
EXTENDICARE INC    EXE CN         2,167.5       (10.8)     (47.7)
FREESCALE SEMICO   FSL US         3,165.0    (3,173.0)   1,257.0
FREESCALE SEMICO   1FS TH         3,165.0    (3,173.0)   1,257.0
FREESCALE SEMICO   FSLEUR EU      3,165.0    (3,173.0)   1,257.0
FREESCALE SEMICO   1FS GR         3,165.0    (3,173.0)   1,257.0
GAMING AND LEISU   2GL GR         2,516.0      (135.8)       5.9
GAMING AND LEISU   GLPI US        2,516.0      (135.8)       5.9
GARDA WRLD -CL A   GW CN          1,531.1      (362.2)      56.2
GARTNER INC        GGRA GR        1,861.0      (170.2)    (138.5)
GARTNER INC        IT US          1,861.0      (170.2)    (138.5)
GENESIS HEALTHCA   SH11 GR        6,103.4      (244.5)     228.5
GENESIS HEALTHCA   GEN US         6,103.4      (244.5)     228.5
GENTIVA HEALTH     GTIV US        1,225.2      (285.2)     130.0
GENTIVA HEALTH     GHT GR         1,225.2      (285.2)     130.0
GLG PARTNERS INC   GLG US           400.0      (285.6)     156.9
GLG PARTNERS-UTS   GLG/U US         400.0      (285.6)     156.9
GOLD RESERVE INC   GRZ CN            16.3       (28.8)     (39.0)
GRAHAM PACKAGING   GRM US         2,947.5      (520.8)     298.5
GYMBOREE CORP/TH   GYMB US        1,243.7      (378.0)      32.7
HCA HOLDINGS INC   2BH GR        31,710.0    (5,955.0)   2,983.0
HCA HOLDINGS INC   HCAEUR EU     31,710.0    (5,955.0)   2,983.0
HCA HOLDINGS INC   2BH TH        31,710.0    (5,955.0)   2,983.0
HCA HOLDINGS INC   HCA US        31,710.0    (5,955.0)   2,983.0
HD SUPPLY HOLDIN   5HD GR         6,505.0      (393.0)   1,466.0
HD SUPPLY HOLDIN   HDS US         6,505.0      (393.0)   1,466.0
HERBALIFE LTD      HLFEUR EU      2,415.1      (196.4)     363.2
HERBALIFE LTD      HOO GR         2,415.1      (196.4)     363.2
HERBALIFE LTD      HLF US         2,415.1      (196.4)     363.2
HOVNANIAN-A-WI     HOV-W US       2,549.3      (151.5)   1,595.3
HUGHES TELEMATIC   HUTCU US         110.2      (101.6)    (113.8)
IHEARTMEDIA INC    IHRT US       13,626.9   (10,240.8)     816.5
INFOR US INC       LWSN US        6,778.1      (460.0)    (305.9)
INVENTIV HEALTH    VTIV US        2,154.4      (613.8)      84.5
IPCS INC           IPCS US          559.2       (33.0)      72.1
ISTA PHARMACEUTI   ISTA US          124.7       (64.8)       2.2
JUST ENERGY GROU   JE CN          1,229.2      (528.2)      (6.6)
JUST ENERGY GROU   JE US          1,229.2      (528.2)      (6.6)
JUST ENERGY GROU   1JE GR         1,229.2      (528.2)      (6.6)
L BRANDS INC       LTD TH         6,804.0      (647.0)     928.0
L BRANDS INC       LBEUR EU       6,804.0      (647.0)     928.0
L BRANDS INC       LB US          6,804.0      (647.0)     928.0
L BRANDS INC       LTD QT         6,804.0      (647.0)     928.0
L BRANDS INC       LB* MM         6,804.0      (647.0)     928.0
L BRANDS INC       LTD GR         6,804.0      (647.0)     928.0
LEAP WIRELESS      LWI TH         4,662.9      (125.1)     346.9
LEAP WIRELESS      LWI GR         4,662.9      (125.1)     346.9
LEAP WIRELESS      LEAP US        4,662.9      (125.1)     346.9
LORILLARD INC      LO US          4,154.0    (2,134.0)   1,135.0
LORILLARD INC      LLV TH         4,154.0    (2,134.0)   1,135.0
LORILLARD INC      LLV GR         4,154.0    (2,134.0)   1,135.0
MAJESCOR RESOURC   MJXEUR EU          0.1        (3.2)      (3.2)
MALIBU BOATS-A     M05 GR           189.1       (11.3)       6.7
MALIBU BOATS-A     MBUU US          189.1       (11.3)       6.7
MANNKIND CORP      MNKD US          352.6      (115.5)    (196.4)
MARRIOTT INTL-A    MAQ GR         6,321.0    (3,033.0)  (1,611.0)
MARRIOTT INTL-A    MAQ TH         6,321.0    (3,033.0)  (1,611.0)
MARRIOTT INTL-A    MAR US         6,321.0    (3,033.0)  (1,611.0)
MCBC HOLDINGS IN   1SG GR            91.6       (44.8)     (38.2)
MCBC HOLDINGS IN   MCFT US           91.6       (44.8)     (38.2)
MDC COMM-W/I       MDZ/W CN       1,848.6      (273.8)    (394.7)
MDC PARTNERS-A     MDZ/A CN       1,848.6      (273.8)    (394.7)
MDC PARTNERS-A     MDCA US        1,848.6      (273.8)    (394.7)
MDC PARTNERS-A     MD7A GR        1,848.6      (273.8)    (394.7)
MDC PARTNERS-EXC   MDZ/N CN       1,848.6      (273.8)    (394.7)
MERITOR INC        AID1 GR        2,453.0      (591.0)     360.0
MERITOR INC        MTOR US        2,453.0      (591.0)     360.0
MERRIMACK PHARMA   MP6 GR           105.0      (143.1)     (33.7)
MERRIMACK PHARMA   MACK US          105.0      (143.1)     (33.7)
MICHAELS COS INC   MIK US         1,864.0    (1,992.6)     501.0
MICHAELS COS INC   MIM GR         1,864.0    (1,992.6)     501.0
MIDSTATES PETROL   MPO1EUR EU     1,796.2      (322.8)     117.4
MONEYGRAM INTERN   MGI US         4,464.6      (248.7)     (40.4)
MOODY'S CORP       DUT GR         4,999.5      (103.4)   1,939.2
MOODY'S CORP       MCO US         4,999.5      (103.4)   1,939.2
MOODY'S CORP       MCOEUR EU      4,999.5      (103.4)   1,939.2
MOODY'S CORP       DUT TH         4,999.5      (103.4)   1,939.2
MPG OFFICE TRUST   1052394D US    1,280.0      (437.3)       -
NATHANS FAMOUS     NFA GR            85.6       (62.7)      59.1
NATHANS FAMOUS     NATH US           85.6       (62.7)      59.1
NATIONAL CINEMED   XWM GR         1,010.5      (221.6)      73.0
NATIONAL CINEMED   NCMI US        1,010.5      (221.6)      73.0
NAVIDEA BIOPHARM   NAVB IT           22.2       (44.6)      13.9
NAVISTAR INTL      IHR TH         6,769.0    (4,809.0)     873.0
NAVISTAR INTL      IHR GR         6,769.0    (4,809.0)     873.0
NAVISTAR INTL      NAV US         6,769.0    (4,809.0)     873.0
NEFF CORP-CL A     NEFF US          668.9      (187.7)      10.4
NEW ENG RLTY-LP    NEN US           177.2       (29.6)       -
NORTHWEST BIO      NWBO US           64.2       (76.2)     (95.3)
NORTHWEST BIO      NBYA GR           64.2       (76.2)     (95.3)
NTELOS HOLDINGS    NTLS US          700.2       (14.3)     185.6
OMTHERA PHARMACE   OMTH US           18.3        (8.5)     (12.0)
PACE HOLDINGS CO   PACEU US           0.4        (0.0)      (0.2)
PALM INC           PALM US        1,007.2        (6.2)     141.7
PBF LOGISTICS LP   11P GR           417.8      (199.9)      18.7
PBF LOGISTICS LP   PBFX US          417.8      (199.9)      18.7
PHILIP MORRIS IN   PM FP         32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN   4I1 TH        32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN   PM US         32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN   PMI SW        32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN   PM1CHF EU     32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN   PM1 TE        32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN   PM1EUR EU     32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN   4I1 GR        32,713.0   (11,798.0)  (1,614.0)
PHILIP MORRIS IN   4I1 QT        32,713.0   (11,798.0)  (1,614.0)
PLAYBOY ENTERP-A   PLA/A US         165.8       (54.4)     (16.9)
PLAYBOY ENTERP-B   PLA US           165.8       (54.4)     (16.9)
PLY GEM HOLDINGS   PGEM US        1,312.8      (119.6)     258.1
PLY GEM HOLDINGS   PG6 GR         1,312.8      (119.6)     258.1
POLYMER GROUP-B    POLGB US       1,991.4        (3.9)     322.1
PROTECTION ONE     PONE US          562.9       (61.8)      (7.6)
PUREBASE CORP      PUBC US            0.4        (0.9)      (1.2)
PURETECH HEALTH    PRTCL IX           -           -          -
PURETECH HEALTH    PRTC LN            -           -          -
PURETECH HEALTH    PRTCL EB           -           -          -
PURETECH HEALTH    PRTCL PO           -           -          -
PURETECH HEALTH    PRTCGBX EU         -           -          -
QUALITY DISTRIBU   QDZ GR           413.0       (22.9)     102.9
QUALITY DISTRIBU   QLTY US          413.0       (22.9)     102.9
QUINTILES TRANSN   QTS GR         3,341.8      (701.7)     866.0
QUINTILES TRANSN   Q US           3,341.8      (701.7)     866.0
RAYONIER ADV       RYAM US        1,261.0       (51.1)     188.6
RAYONIER ADV       RYQ GR         1,261.0       (51.1)     188.6
REGAL ENTERTAI-A   RGC* MM        2,590.9      (890.9)    (107.2)
REGAL ENTERTAI-A   RGC US         2,590.9      (890.9)    (107.2)
REGAL ENTERTAI-A   RETA GR        2,590.9      (890.9)    (107.2)
RENAISSANCE LEA    RLRN US           57.0       (28.2)     (31.4)
RENTECH NITROGEN   RNF US           328.0       (73.5)      43.7
RENTECH NITROGEN   2RN GR           328.0       (73.5)      43.7
RENTPATH INC       PRM US           208.0       (91.7)       3.6
REVLON INC-A       RVL1 GR        1,926.6      (629.2)     322.1
REVLON INC-A       REV US         1,926.6      (629.2)     322.1
RURAL/METRO CORP   RURL US          303.7       (92.1)      72.4
RYERSON HOLDING    7RY GR         1,855.4      (114.9)     681.2
RYERSON HOLDING    RYI US         1,855.4      (114.9)     681.2
SALLY BEAUTY HOL   SBH US         2,189.6      (190.2)     819.6
SALLY BEAUTY HOL   S7V GR         2,189.6      (190.2)     819.6
SANCHEZ ENERGY C   SN US          1,935.3       (53.1)     206.7
SANCHEZ ENERGY C   13S GR         1,935.3       (53.1)     206.7
SANCHEZ ENERGY C   SN* MM         1,935.3       (53.1)     206.7
SANCHEZ ENERGY C   13S TH         1,935.3       (53.1)     206.7
SBA COMM CORP-A    SBACEUR EU     7,751.9    (1,133.2)      30.4
SBA COMM CORP-A    SBAC US        7,751.9    (1,133.2)      30.4
SBA COMM CORP-A    SBJ GR         7,751.9    (1,133.2)      30.4
SBA COMM CORP-A    SBJ TH         7,751.9    (1,133.2)      30.4
SCIENTIFIC GAM-A   TJW GR         9,486.5      (260.1)     741.2
SCIENTIFIC GAM-A   SGMS US        9,486.5      (260.1)     741.2
SEARS HOLDINGS     SEE TH        13,186.0      (906.0)   2,092.0
SEARS HOLDINGS     SEE GR        13,186.0      (906.0)   2,092.0
SEARS HOLDINGS     SHLD US       13,186.0      (906.0)   2,092.0
SECTOR 5 INC       SECT US            0.0        (0.0)      (0.0)
SILVER SPRING NE   9SI GR           517.9      (104.9)     (38.1)
SILVER SPRING NE   SSNI US          517.9      (104.9)     (38.1)
SILVER SPRING NE   9SI TH           517.9      (104.9)     (38.1)
SIRIUS XM CANADA   SIICF US         297.1      (132.8)    (177.9)
SIRIUS XM CANADA   XSR CN           297.1      (132.8)    (177.9)
SLEEP COUNTRY CA   ZZZ CN             1.5        (0.9)      (1.2)
SLEEP COUNTRY CA   1S2 GR             1.5        (0.9)      (1.2)
SPIN MASTER -SVC   SP9 GR           350.8       (66.2)    (179.5)
SPIN MASTER -SVC   SNMSF US         350.8       (66.2)    (179.5)
SPIN MASTER -SVC   TOY CN           350.8       (66.2)    (179.5)
SPORTSMAN'S WARE   SPWH US          325.9       (24.2)      81.4
SPORTSMAN'S WARE   06S GR           325.9       (24.2)      81.4
STINGRAY - SUB V   RAY/A CN         128.2       (17.8)     (41.0)
STINGRAY DIG-VSV   RAY/B CN         128.2       (17.8)     (41.0)
SUPERVALU INC      SJ1 TH         4,491.0      (561.0)     (77.0)
SUPERVALU INC      SVU US         4,491.0      (561.0)     (77.0)
SUPERVALU INC      SJ1 GR         4,491.0      (561.0)     (77.0)
SYNERGY PHARMACE   SGYP US          164.8       (21.9)     147.2
SYNERGY PHARMACE   SGYPEUR EU       164.8       (21.9)     147.2
SYNERGY PHARMACE   S90 GR           164.8       (21.9)     147.2
THERAVANCE         THRX US          462.1      (294.0)     231.7
THERAVANCE         HVE GR           462.1      (294.0)     231.7
THRESHOLD PHARMA   THLD US           73.9       (26.3)      46.6
THRESHOLD PHARMA   NZW1 GR           73.9       (26.3)      46.6
TRANSDIGM GROUP    TDG US         8,350.4    (1,169.0)   1,349.8
TRANSDIGM GROUP    T7D GR         8,350.4    (1,169.0)   1,349.8
TRINET GROUP INC   TN3 TH         1,557.0        (7.9)      50.7
TRINET GROUP INC   TNET US        1,557.0        (7.9)      50.7
TRINET GROUP INC   TN3 GR         1,557.0        (7.9)      50.7
TRINET GROUP INC   TNETEUR EU     1,557.0        (7.9)      50.7
UNISYS CORP        UIS US         2,163.6    (1,455.9)     177.2
UNISYS CORP        USY1 TH        2,163.6    (1,455.9)     177.2
UNISYS CORP        UISEUR EU      2,163.6    (1,455.9)     177.2
UNISYS CORP        USY1 GR        2,163.6    (1,455.9)     177.2
UNISYS CORP        UIS1 SW        2,163.6    (1,455.9)     177.2
UNISYS CORP        UISCHF EU      2,163.6    (1,455.9)     177.2
VECTOR GROUP LTD   VGR US         1,462.8        (1.7)     514.4
VECTOR GROUP LTD   VGR GR         1,462.8        (1.7)     514.4
VECTOR GROUP LTD   VGR QT         1,462.8        (1.7)     514.4
VENOCO INC         VQ US            598.9      (151.0)     207.6
VERISIGN INC       VRS GR         2,570.7      (994.3)     (15.0)
VERISIGN INC       VRS TH         2,570.7      (994.3)     (15.0)
VERISIGN INC       VRSN US        2,570.7      (994.3)     (15.0)
VERIZON TELEMATI   HUTC US          110.2      (101.6)    (113.8)
VERSEON CORP       VSN LN             -           -          -
VIRGIN MOBILE-A    VM US            307.4      (244.2)    (138.3)
VTV THERAPEUTI-A   VTVT US           19.0       (80.9)     (60.3)
W&T OFFSHORE INC   UWV GR         2,085.0        (0.8)     (95.1)
W&T OFFSHORE INC   WTI US         2,085.0        (0.8)     (95.1)
WEIGHT WATCHERS    WW6 TH         1,341.2    (1,347.5)    (207.2)
WEIGHT WATCHERS    WTWEUR EU      1,341.2    (1,347.5)    (207.2)
WEIGHT WATCHERS    WW6 GR         1,341.2    (1,347.5)    (207.2)
WEIGHT WATCHERS    WTW US         1,341.2    (1,347.5)    (207.2)
WEST CORP          WSTC US        3,549.9      (625.9)     265.3
WEST CORP          WT2 GR         3,549.9      (625.9)     265.3
WESTERN REFINING   WNRL US          441.6       (27.7)      66.8
WESTERN REFINING   WR2 GR           441.6       (27.7)      66.8
WESTMORELAND COA   WME GR         1,777.6      (422.8)      40.1
WESTMORELAND COA   WLB US         1,777.6      (422.8)      40.1
WINGSTOP INC       WING US          117.4       (17.4)       6.0
WINGSTOP INC       EWG GR           117.4       (17.4)       6.0
WINMARK CORP       GBZ GR            45.3       (41.5)      11.5
WINMARK CORP       WINA US           45.3       (41.5)      11.5
WYNN RESORTS LTD   WYNNCHF EU     9,283.0      (110.7)     860.6
WYNN RESORTS LTD   WYNN SW        9,283.0      (110.7)     860.6
WYNN RESORTS LTD   WYNN* MM       9,283.0      (110.7)     860.6
WYNN RESORTS LTD   WYR GR         9,283.0      (110.7)     860.6
WYNN RESORTS LTD   WYNN US        9,283.0      (110.7)     860.6
WYNN RESORTS LTD   WYR TH         9,283.0      (110.7)     860.6
WYNN RESORTS LTD   WYR QT         9,283.0      (110.7)     860.6
XERIUM TECHNOLOG   TXRN GR          578.2       (95.4)      75.9
XERIUM TECHNOLOG   XRM US           578.2       (95.4)      75.9
YRC WORLDWIDE IN   YEL1 TH        1,968.6      (445.2)     200.4
YRC WORLDWIDE IN   YRCW US        1,968.6      (445.2)     200.4
YRC WORLDWIDE IN   YEL1 GR        1,968.6      (445.2)     200.4


                            *********

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

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

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

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

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

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

                            *********

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

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.  
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman,
Editors.

Copyright 2015.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

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

                   *** End of Transmission ***