TCR_Public/170302.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Thursday, March 2, 2017, Vol. 21, No. 60

                            Headlines

1201 ERNSTON ROAD: Taps RJAC and Associates as Accountant
68 YACHT CLUB: Hires Mittelberg as Attorney
9800 WEDDINGS: Gets Approval to Hire Eric Slocum Sparks as Counsel
A-1 EXPRESS: Hires Scroggins & Williamson as Attorney
ACTIVECARE INC: Needs More Time to File Dec. 31 Form 10-Q

ADAMIS PHARMACEUTICALS: Sio Capital Has 4.87% Stake as of Dec. 31
ALFA MEDICAL: Gets Approval to Hire Jay S. Kalish as Legal Counsel
AMERICAN POWER: Reports $1.82 Million First Quarter Net Loss
ANDERSON SHUMAKER: Proposes to Use Certain Cash Collateral
APOLLO MEDICAL: Incurs $1.73 Million Net Loss in Third Quarter

ARABELLA EXPLORATION: Taps Murphy Mahon as Special Counsel
ARCTIC GLACIER: Moody's Assigns B2 Corporate Family Rating
ARIZONA ACADEMY: Disclosure Statement Hearing Set for March 30
AXIOS LOGISTICS: Chapter 15 Case Summary
BBQ BOSS: Hires Kemp and Associates as Accountant

BCBG MAX AZRIA: Case Summary & 50 Largest Unsecured Creditors
BCBG MAX: Files for Chapter 11 With Reorganization Plan
BENCHMARK ELECTRONICS: S&P Affirms 'BB' CCR; Outlook Stable
BENJAMIN EYE CARE: Can Continue Using Cash Collateral Until March 9
BERRY PETROLEUM: Exits Chapter 11 Bankruptcy Protection

BILTMORE 24: Disclosure Statement Hearing Set for April 12
BRIGGS & STRATTON: Moody's Affirms Ba3 Corporate Family Rating
CABALLO2015 LLC: Hires Minkin & Harnisch as Special Counsel
CALMARE THERAPEUTICS: Bard Associates Has 12.5% Stake as of Dec. 31
CARING HANDS HOME CARE: PCO Appointment Not Necessary, Judge Says

CE GENERATION: S&P Affirms 'CCC' Rating on $400MM Secured Bonds
COLORADO 2002B: Unsecureds to Recover 100% Under Chapter 11 Plan
COLORADO BUYER: Moody's Assigns B1 Corporate Family Rating
COMM 2014-UBS3: DBRS Confirms B(sf) Rating on Class G Debt
DOLPHIN DIGITAL: CEO O'Dowd Has 22.6% Equity Stake as of Dec. 29

EASTERN OUTFITTERS: Russell R. Johnson III Representing Utilities
EMAS CHIYODA: Case Summary & 30 Largest Unsecured Creditors
EMAS CHIYODA: Will Implement Revised Business Plan Thru Chapter 11
ENERGY FUTURE: Asks Court OK of Makewhole Claims Settlement
ERIE ACQUISITION: Moody's Lowers CFR to B3 on Weak Sales

EXPERIMENTAL MACHINE: Hires Clark Machinery as Sales Broker
FAMILY CHILD: Taps Maples Law Firm as Legal Counsel
FUNCTION(X) INC: Reports Second Quarter Net Loss of $2.77 Million
GATOR EQUIPMENT: Seeks to Hire Southeast Auction as Auctioneer
GLYECO INC: Leonid Frenkel Owns 6.58% Equity Stake as of Dec. 31

GREAT BASIN: Proposes to Sell $10 Million Worth of Units
GREATER LEWISTON: Taps Imblum Law Offices as Legal Counsel
GREEN FUEL: U.S. Trustee Forms 2-Member Committee
GS MORTGAGE 2015-GC28: DBRS Confirms B Rating on Class F Debt
IDERA INC: S&P Revises Outlook to Stable & Affirms 'B' CCR

INDEPENDENCE TAX II: Incurs $209K Net Loss in Third Quarter
INSIGHTRA MEDICAL: Hires Bayard P.A. as Counsel
INSIGHTRA MEDICAL: Hires O'Neil as Special Counsel
INTERPACE DIAGNOSTICS: To Offer 1.2M Shares at $3 Apiece
INTRINSIC4D INC: Defaults on 10.5% Convertible Debentures

IPC CORP: Moody's Affirms B3 Corporate Family Rating
ISLAND FESTIVAL: Case Summary & 20 Largest Unsecured Creditors
ITUS CORP: Changes Record Date for Stock Rights Offering
JAMES HARDIE: S&P Affirms 'BB' CCR & Revises Outlook to Positive
JO-JO HOLDINGS: Sale of PII May Be Allowed, CPO Says

JOHN Q. HAMMONS: Directors Hire Protiviti as Professional
JOINT VENTURE: Court Approves 75K DIP Loan, Cash Collateral Use
JOYCE LESLIE: Clear Thinking Group Named Plan Administrator
JPS COMPLETION: Taps Adamson & Company as Tax Consultant
KALOBIOS PHARMACEUTICALS: Nantahala Has 9.7% Stake as of Dec. 31

LARK TRANSPORTATION: U.S. Trustee Unable to Appoint Committee
LAS VEGAS YOGA: Hires Andersen as Attorney
LATTICE INC: Bard Associates Ceases to be 5% Shareholder
LIMITED STORES: Creditors' Panel Hires Kelley as Lead Counsel
LIMITED STORES: Creditors' Panel Hires Pachulski as Co-Counsel

LIMITED STORES: Creditors' Panel Taps CBIZ as Financial Advisor
LOF ASSOCIATES: Taps Rosen & Federico as Accountant
LPL HOLDINGS: S&P Revises Outlook to Stable & Affirms 'BB-' ICR
LUNDIN MINING: Moody's Hikes Corporate Family Rating to Ba3
LUVU BRANDS: Posts $399,000 Net Income for Second Quarter

M.O.R. PRINTING: Hires Van Horn Law Group as Counsel
MICHIGAN SPORTING: Taps Berkeley Research as Financial Advisor
MONTAQUE CAPITAL: Liquidators Seek Payment of Fees & Costs
NATURAL RESOURCE: Moody's Assigns Caa2 Rating to New Senior Notes
NORTH ATLANTIC: S&P Withdraws 'B' CCR After Repayment

NORTHSTAR OFFSHORE: Seeks to Hire Moyes & Co. as Consultant
OLDCO LLC: Hires Covington & Burling as Special Insurance Counsel
ONE BREWERY: Hires Howard Hanna as Real Estate Broker
OYSTER COMPANY: Creditors' Panel Hires Christian as Counsel
PADCO PRESSURE: Seeks to Hire Colvin Smith as Special Counsel

PFO GLOBAL: Seeks to Hire Mahesh Shetty as Financial Officer
PHYSICIANS REALTY: S&P Assigns 'BB+' CCR; Outlook Positive
PRA HOLDINGS: Moody's Hikes Corporate Family Rating to Ba3
PRESIDENTIAL FUNERAL: Hires Keech as Attorney
PRESIDENTIAL FUNERAL: Hires Snow Tax as Accountant

PRESIDIO HOLDINGS: Moody's Puts Ratings on Review for Upgrade
PURE FOODS: Committee Seeks to Hire Blakeley as Legal Counsel
RAVENWOOD ENTERPRISES: Hires Radowitz as Attorney
SAMSON RESOURCES: Exits Chapter 11 Bankruptcy Protection
SANCTUARY OF PRAISE: Hires Chervenic as Auctioneer

SANTA ROSA ANIMAL: Taps John Espinoza as Accountant
SBP HOLDING: S&P Affirms 'CCC+' CCR & Revises Outlook to Negative
SERVICE WELDING: Hires Kaplan & Partners as Counsel
SNYDER VIRGINIA: Hires Tranzon Fox as Auctioneer
STARPORT TRANSPORTATION: Case Summary & 20 Top Unsecured Creditors

STEMTECH INTERNATIONAL: Creditors' Panel Hires Berger as Counsel
SUNSET9 LLC: Hires Louis J. Esbin as Counsel
SWORDS GROUP: Taps Charter Development as Real Estate Broker
TRANS-LUX CORP: Bard Associates Has 5% Stake as of Dec. 31
TRANSUNION: S&P Raises CCR to 'BB' on Strong Operating Performance

TTC REAL ESTATE: Seeks to Hire Trend Setter as Broker
ULTRA PETROLEUM: Judge Bars Investors from Collecting on $300M
UNITED MOBILE: Cash Collateral Use Extended Through March 31
UPPER ROOM: Hires Moret as Accountant
VASSALLO INTERNATIONAL: Taps Caribbean Asset as Auctioneer

VERMILLION INC: FMR LLC Reports 10% Stake as of Feb. 13
WRAP MEDIA: Seeks to Hire Carr & Ferrell as Corporate Counsel
YESHIVA UNIVERSITY: Moody's Affirms B3 Rating on $170MM Bonds
ZIO'S RESTAURANT: Wants Plan Exclusivity Pending Plan Approval
ZIONS BANCORP: DBRS to Withdraw BB Preferred Stock Rating

[^] Recent Small-Dollar & Individual Chapter 11 Filings

                            *********

1201 ERNSTON ROAD: Taps RJAC and Associates as Accountant
---------------------------------------------------------
1201 Ernston Road Realty Corp., seeks authority from the U.S.
Bankruptcy Court for the District of New Jersey to employ RJAC and
Associates, LLC, as accountant to the Debtor.

1201 Ernston Road requires RJAC and Associates to:

   a. assist the Debtor in preparing such analyses as the Debtor
      may request to assist in connection with the Debtor's, or
      the Debtor's other professional advisors, negotiations,
      meetings, and telephone conferences with creditors or other
      parties;

   b. assist the Debtor in responding to discovery requests by
      parties-in-interest in the Chapter 11 proceeding;

   c. assist the Debtor in preparation and review of monthly
      operating reports for filing with the U.S. Trustee;

   d. assist the Debtor in preparation of cash flow and financial
      projections;

   e. assist the Debtor in valuation, insolvency and liquidation
      analysis for the Debtors;

   f. assist the Debtor in preparation of tax returns and amended
      tax returns;

   g. assist the Debtor and other professional advisors in
      preparing for court appearances, appearances before the
      U.S. Trustee and communication with any Committees
      appointed in the bankruptcy, as required; and

   h. perform other services as directed by the Debtor and its
      counsel.

RJAC and Associates will be paid a flat fee of $150 per month for
account reconciliations and $100 per hour for work outside that
scope.

RJAC and Associates will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Rachel Mujica, a principal of RJAC and Associates, 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 Debtor and its estates.

RJAC and Associates can be reached at:

     Rachel Mujica
     RJAC AND ASSOCIATES, LLC
     726 Boulevard, Suite 26
     Kenilworth, NJ 07033
     Tel: (908) 241-1263

              About 1201 Ernston Road Realty Corp.

1201 Ernston Road Realty Corp., filed a Chapter 11 bankruptcy
petition (Bankr. D.N.J. Case No. 17-10549) on Jan. 10, 2017,
disclosing under $1 million in both assets and liabilities. The
Debtor is represented by Anthony Sodono III, at Trenk DiPasquale
Della Fera & Sodono, P.C.



68 YACHT CLUB: Hires Mittelberg as Attorney
-------------------------------------------
68 Yacht Club Land Trust, seeks authority from the U.S. Bankruptcy
Court for the Southern District of Florida to employ Barry S.
Mittelberg, P.A., as attorney to the Debtor.

68 Yacht Club requires Mittelberg to:

   a. give advice to the Debtor with respect to its powers and
      duties as a Debtor and the continued management of its
      business operations;

   b. advise the Debtor with respect to its responsibilities in
      complying with the U.S. Trustee's Operating Guidelines and
      Reporting Requirements and with the rules of the court;

   c. prepare motions, pleadings, orders, applications, adversary
      proceedings, and other legal documents necessary in the
      administration of the case;

   d. protect the interest of the Debtor in all matters pending
      before the court; and

   e. represent the Debtor in negotiation with its creditors in
      the preparation of a plan.

Barry S. Mittelberg, a principal of the firm, 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 Debtor and its estates.

Mittelberg can be reached at:

     Barry S. Mittelberg, Esq.
     BARRY S. MITTELBERG, P.A.
     1700 N. University Drive, Suite 300
     Coral Springs, FL 33071
     Tel: (954) 752-1213
     Fax: (954) 752-5299
     E-mail: barry@mittelberglaw.com

                   About 68 Yacht Club Land Trust

68 Yacht Club Land Trust, filed a Chapter 11 bankruptcy petition
(Bankr. S.D. Fla. Case No. 17-11976) on Feb. 17, 2017, disclosing
under $1 million in both assets and liabilities.


9800 WEDDINGS: Gets Approval to Hire Eric Slocum Sparks as Counsel
------------------------------------------------------------------
9800 Weddings, LLC received approval from the U.S. Bankruptcy Court
for the District of Arizona to hire Eric Slocum Sparks, P.C. as its
legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code, and will provide other legal services related to
its Chapter 11 case.

The hourly rates charged by the firm are:

     Eric Slocum Sparks         $375
     Associates                 $275
     Law Clerk           $150 - $200
     Paralegal           $100 - $150
     Legal Assistant     $100 - $150

Eric Slocum Sparks, Esq., disclosed in a court filing that his firm
does not represent any interest adverse to the Debtor or its
creditors.

The firm can be reached through:

     Eric Slocum Sparks, Esq.
     Law Offices of Eric Slocum Sparks, P.C.
     3505 North Campbell Avenue #501
     Tucson, AZ 85719
     Tel: (520) 623-8330
     Fax: (520) 623-9157
     Email: eric@ericslocumsparkspc.com
     Email: law@ericslocumsparkspc.com

                     About 9800 Weddings LLC

9800 Weddings, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Ariz. Case No. 17-01376) on February 15,
2017.  The petition was signed by Joe E. May, manager.  The case is
assigned to Judge Brenda Moody Whinery.

At the time of the filing, the Debtor disclosed $800,000 in assets
and $1.26 million in liabilities.


A-1 EXPRESS: Hires Scroggins & Williamson as Attorney
-----------------------------------------------------
A-1 Express Delivery Service, Inc., seeks authority from the U.S.
Bankruptcy Court for the Northern District of Georgia to employ
Scroggins & Williamson, P.C., as its attorney.

A-1 Express requires Scroggins & Williamson to:

   a) prepare pleadings and applications;

   b) conduct of examinations;

   c) advise the Debtor of its rights, duties and obligations as
      debtor-in-possession;

   d) consult with the Debtor and representing the Debtor with
      respect to a Chapter 11 plan and a sale of the Debtor's
      assets;

   e) perform legal services incidental and necessary to the day-
      to-day operation of the Debtor's affairs, including, but
      not limited to, institution and prosecution of necessary
      legal proceedings, and general business and corporate legal
      advice and assistance; and

   f) take any and all other action incidental to the proper
      preservation and administration of the Debtor's estate.

Scroggins & Williamson will be paid at these hourly rates:

     Attorney                    $195 to $450
     Paralegal                    $75 to $150

Scroggins & Williamson will be paid a retainer in the amount of
$21,728.

Scroggins & Williamson will also be reimbursed for reasonable
out-of-pocket expenses incurred.

J. Robert Williamson, a partner at Scroggins & Williamson, 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 Debtor and its estates.

Scroggins & Williamson can be reached at:

     J. Robert Williamson, Esq.
     SCROGGINS & WILLIAMSON, P.C.
     4401 Northside Parkway, Suite 450
     Atlanta, GA 30327
     Tel: (404) 893-3880
     Fax: (404) 893-3886
     E-mail: rwilliamson@swlawfirm.com

                 About A-1 Express Delivery Service

A-1 Express Delivery Service, Inc., based in Atlanta, GA, filed a
Chapter 11 petition (Bankr. N.D. Ga. Case No. 17-52865) on Feb. 14,
2017.  In its petition, the Debtor estimated $1 million to $10
million in both assets and liabilities.  The petition was signed by
Lon D. Fancher, COO, owner.


ACTIVECARE INC: Needs More Time to File Dec. 31 Form 10-Q
---------------------------------------------------------
ActiveCare, Inc. filed a Form 12b-25 with the Securities and
Exchange Commission notifying the delay in the filing of its
quarterly report on Form 10-Q for the period ended Dec. 31, 2016.
The Company said it was not able to verify certain financial
information that is necessary to complete the filing until after
the date the report is initially due.

                       About ActiveCare

South West Valley City, Utah-based ActiveCare, Inc., develops and
markets products for monitoring the health of and providing
assistance to mobile and homebound seniors and the chronically
ill.

ActiveCare is organized into three business.  The Stains and
Reagents segment is engaged in the business of manufacturing and
marketing medical diagnostic stains, solutions and related
equipment to hospitals and medical testing labs.  The CareServices
segment is engaged in the business of developing, distributing and
marketing mobile health monitoring and concierge services to
distributors and customers.  The Chronic Illness Monitoring segment
is primarily engaged in the monitoring of diabetic patients on a
real time basis.

ActiveCare reported a net loss of $12.8 million on $6.59 million of
chronic illness monitoring revenues for the year ended
Sept. 30, 2015, compared with a net loss of $16.4 million on $6.10
million of chronic illness monitoring revenues for the year ended
Sept. 30, 2014.

As of June 30, 2016, ActiveCare had $1.91 million in total assets,
$21.01 million in total liabilities and a total stockholders'
deficit of $19.10 million.

Tanner LLC, in Salt Lake City, Utah, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Sept. 30, 2015, citing that the Company has recurring losses,
negative cash flows from operating activities, negative working
capital, negative total equity, and certain debt that is in
default.  These conditions, among others, raise substantial doubt
about its ability to continue as a going concern.


ADAMIS PHARMACEUTICALS: Sio Capital Has 4.87% Stake as of Dec. 31
-----------------------------------------------------------------
In an amended Schedule 13G filed with the Securities and Exchange
Commission, Sio Capital Management, LLC disclosed that as of
Dec. 31, 2016, it beneficially owns 1,051,063 shares of common
stock of Adamis Pharmaceuticals Corporation representing 4.87
percent based on 21,584,833 shares of common stock outstanding as
of Nov. 14, 2016, as reported in the Issuer's Form 10-Q filed with
the SEC on Nov. 14, 2016.  A full-text copy of the regulatory
filing is available for free at https://is.gd/FIcXeG

                       About Adamis

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

Adamis reported a net loss of $13.6 million on $0 of revenue for
the year ended Dec. 31, 2015, compared to a net loss of $9.31
million on $0 of revenue for the year ended Dec. 31, 2014.

As of Sept. 30, 2016, the Company had $36.74 million in total
assets, $11.98 million in total liabilities and $24.76 million in
total stockholders' equity.

Mayer Hoffman McCann P.C., in San Diego, California, issued a
"going concern" qualification on the consolidated financial
statements for the year ended Dec. 31, 2016, citing that the
Company has incurred recurring losses from operations, and is
dependent on additional financing to fund operations.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


ALFA MEDICAL: Gets Approval to Hire Jay S. Kalish as Legal Counsel
------------------------------------------------------------------
Alfa Medical Equipment & Supplies, Inc. received approval from the
U.S. Bankruptcy Court for the Eastern District of Michigan to hire
Jay S. Kalish, P.C. as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code, prepare a bankruptcy plan, and provide other legal
services related to its Chapter 11 case.

Jay Kalish, Esq., will charge an hourly rate of $225 while his
legal assistants will charge $75 per hour.

Mr. Kalish and his firm are "disinterested" as defined in section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Jay S. Kalish, Esq.
     Jay S. Kalish, P.C.
     2000 Town Center, Suite 1900
     Southfield, MI 48075
     Phone: (248) 932-3000
     Email: JSKalish@aol.com

            About Alfa Medical Equipment & Supplies

Alfa Medical Equipment & Supplies, Inc. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Mich. Case No.
17-42144) on February 17, 2017.  The petition was signed by Zakhar
Volozin, general manager.  The case is assigned to Judge Marci B.
McIvor.

At the time of the filing, the Debtor estimated assets and
liabilities of less than $50,000.


AMERICAN POWER: Reports $1.82 Million First Quarter Net Loss
------------------------------------------------------------
American Power Group Corporation filed with the Securities and
Exchange Commission its quarterly report on Form 10-Q disclosing a
net loss available to common stockholders of $1.82 million on
$433,853 of net sales for the three months ended Dec. 31, 2016,
compared to a net loss available to common stockholders of $3.14
million on $494,650 of net sales for the same period a year ago.

As of Dec. 31, 2016, American Power had $9.49 million in total
assets, $9.42 million in total liabilities and $68,990 in total
stockholders' equity.

As of Dec. 31, 2016, the Company had $0 cash and cash equivalents
and a working capital deficit of $2,017,038.

"We continue to incur recurring losses from operations, which
raises substantial doubt about our ability to continue as a going
concern unless we secure additional capital to fund our operations
as well as implement initiatives to reduce our cash burn in light
of lower diesel/natural gas price spreads and the impact it has had
on our business as well as the slower than anticipated ramp of our
flare capture and recovery business," the Company said.

Management understands that the Company's continued existence is
dependent on its ability to generate positive operating cash flow,
achieve profitability on a sustained basis and generate improved
performance.  The Company believes it will have sufficient
resources to satisfy its cash requirements through the first
quarter of fiscal 2018.  In order to ensure our future viability
beyond that point, management has implemented or is in the process
of implementing the following actions:

  A. 10% Contingent Convertible Promissory Notes and Series E
     Convertible Preferred Stock

  B. Deferment of WPU Leasing Payments and Cash Dividend Payments

  C. New Iowa State Bank Credit Facility

  D. Amendment of Trident Promissory Note

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

                     https://is.gd/4Tmc5u

                  About American Power Group

American Power Group's alternative energy subsidiary, American
Power Group, Inc. -- http://www.americanpowergroupinc.com/--
provides a cost-effective patented Turbocharged Natural Gas
conversion technology for vehicular, stationary and off-road mobile
diesel engines.  American Power Group's dual fuel technology is a
unique non-invasive energy enhancement system that converts
existing diesel engines into more efficient and
environmentally friendly engines that have the flexibility to run
on: (1) diesel fuel and liquefied natural gas; (2) diesel fuel and
compressed natural gas; (3) diesel fuel and pipeline or well-head
gas; and (4) diesel fuel and bio-methane, with the flexibility to
return to 100 percent diesel fuel operation at any time.  The
proprietary technology seamlessly displaces up to 80% of the
normal diesel fuel consumption with the average displacement
ranging from 40 percent to 65 percent.  The energized fuel balance
is maintained with a proprietary read-only electronic controller
system ensuring the engines operate at original equipment
manufacturers' specified temperatures and pressures.  Installation
on a wide variety of engine models and end-market applications
require no engine modifications unlike the more expensive invasive
fuel-injected systems in the market.

American Power reported a net loss available to common stockholders
of $10.40 million on $1.86 million of net sales for the year ended
Sept. 30, 2016, compared to a net loss available to common
stockholders of $1.04 million on $2.95 million of net sales for the
year ended Sept. 30, 2015.

Schechter Dokken Kanter Andrews & Selcer, Ltd., in Minneapolis,
Minnesota, issued a "going concern" qualification on the
consolidated financial statements for the year ended Sept. 30,
2016, citing that the Company has suffered recurring losses from
operations and has a net capital deficiency that raises substantial
doubt about its ability to continue as a going concern.


ANDERSON SHUMAKER: Proposes to Use Certain Cash Collateral
----------------------------------------------------------
Anderson Shumaker Company asks the U.S. Bankruptcy Court for the
Northern District of Illinois to authorize it to use certain cash
and cash equivalents that serves as collateral for claims asserted
by Associated Bank and Forest Park Bank.

Associated Bank and Forest Park assert security interests in cash
and cash equivalents, including the Debtor's cash and accounts
receivable, among other collateral. In addition, Associated Bank
asserts a security interest purportedly attaching to the Debtor's
Business Premises located at 824 S. Central, Chicago, IL 60641,

At the Petition Date, the Debtor has shown cash of $31,752,
accounts receivable of approximately $2.1 million, machinery and
equipment valued at approximately $4 million, and inventory valued
at approximately $2.4 million.

The proposed Budget contemplates the Debtor's monthly cash flow
projections for the period from February 23, 2017 through April 7,
2017 providing total expenses in the aggregate sum of $1,131,809.
The Budget itemizes the Debtor's cash needs during the relevant
period, in order to continue to operate its business, manage its
financial affairs, and effectuate an effective reorganization,
which includes payment for payroll, insurance, utilities, purchase
of inventory and other miscellaneous items needed in the ordinary
course of business.

The Debtor proposes to provide adequate protection to Associated
Bank and Forest Park upon the following terms and conditions:

      (a) The Debtor will permit Associated Bank and Forest Park to
inspect its books and records;

      (b) The Debtor will maintain and pay premiums for insurance
to cover all of its assets from fire, theft and water damage;

      (c) The Debtor will make available to Associated Bank and
Forest Park evidence of that which purportedly constitutes their
collateral or proceeds;

      (d) The Debtor will properly maintain the collateral and
properly manage the collateral; and

      (e) The Debtor will grant a replacement lien to Associated
Bank and Forest Park to the extent of their prepetition liens, and
attaching to the same assets of the Debtor in which Associated Bank
and Forest Park asserted prepetition liens.

A full-text copy of the Debtor's Motion, dated Feb. 23, 2017, is
available at http://tinyurl.com/zg9yke9

Anderson Shumaker Company is represented by:

            Scott R. Clar, Esq.
            Brian P. Welch, Esq.
            Crane, Heyman, Simon, Welch & Clar
            135 South LaSalle Street, Suite 3705
            Chicago, IL 60603
            Telephone: (312) 641-6777

                  About Anderson Shumaker Company

Anderson Shumaker Company provides open die forgings and custom
forgings in various shapes and finishes using stainless steel,
aluminum, carbon steel and various grades of alloy steel. The
Debtor filed a Chapter 11 petition (Bankr. N.D. Ill. Case No.
17-05206), on February 23, 2017. The Debtor is represented by Scott
R. Clar, Esq. and Brian P. Welch, Esq. at Crane, Heyman, Simon,
Welch & Clar.

No trustee, examiner or committee of unsecured creditors has been
appointed to serve in the Debtor's reorganization case.


APOLLO MEDICAL: Incurs $1.73 Million Net Loss in Third Quarter
--------------------------------------------------------------
Apollo Medical Holdings, Inc. filed with the Securities and
Exchange Commission its quarterly report on Form 10-Q disclosing a
net loss attributable to the Company of $1.73 million on $15.67
million of net revenues for the three months ended Dec. 31, 2016,
compared to a net loss attributable to the Company of $1.68 million
on $10.65 million of net revenues for the three months ended Dec.
31, 2015.

For the nine months ended Dec. 31, 2016, the Company recognized a
net loss attributable to the Company of $4.40 million on $42.66
million of net revenues compared to a net loss attributable to the
Company of $4.69 million on $32.23 million of net revenues for the
nine months ended Dec. 31, 2015.

As of Dec. 31, 2016, Apollo had $16.78 million in total assets,
$11.08 million in total liabilities and $5.69 million in total
stockholders' equity.

The primary source of liquidity as of Dec. 31, 2016, is cash and
cash equivalents of approximately $4.0 million, which includes
proceeds from a note payable to a related party.

"The ability of the Company to continue as a going concern is
dependent upon the Company's ability to attain a satisfactory level
of profitability and obtain suitable and adequate financing. There
can be no assurance that management's plan will be successful.
These factors raise substantial doubt about the Company's ability
to continue as a going concern.

"The Company is currently exploring sources of additional funding.
Without limiting its available options, future equity financings
will most likely be through the sale of additional shares of its
securities.  It is possible that the Company could also offer
warrants, options and/or rights in conjunction with any future
issuances of its common stock.  The Company's current sources of
revenues are insufficient to cover its operating costs, and as
such, has incurred an operating loss since its inception. Thus,
until the Company can generate sufficient cash flows to fund
operations, the Company remains substantially dependent on raising
additional capital through debt and/or equity transactions.  In
addition, the Company may have to reduce certain overhead costs
through the deferral of salaries and other means, and settle
liabilities through negotiation.  Currently, the Company does not
have any commitments or assurances for additional capital, nor can
the Company provide assurance that such financing will be available
on favorable terms, or at all.  If, after utilizing the existing
sources of capital available to the Company, further capital needs
are identified and the Company is not successful in obtaining the
financing, it may be forced to curtail its existing or planned
future operations."

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

                      https://is.gd/SKUgFS

                      About Apollo Medical

Glendale, Calif.-based Apollo Medical Holdings, Inc. (OTCMKTS:AMEH)
-- http://www.apollomed.net/-- provides hospitalist services in
the Greater Los Angeles, California area.

Apollo Medical reported a net loss of $9.34 million on $44.0
million of net revenues for the year ended March 31, 2016, compared
with a net loss of $1.80 million on $33.0 million of net revenues
for the year ended March 31, 2015.


ARABELLA EXPLORATION: Taps Murphy Mahon as Special Counsel
----------------------------------------------------------
Arabella Exploration, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire Murphy Mahon
Keffler Farrier LLC as its special counsel.

Murphy Mahon will provide these services in connection with the
Debtor's Chapter 11 case:

     (a) Identify the oil and gas assets owned by the Debtor;

     (b) Determine the ownership interest of the Debtor to its oil

         and gas assets and the status of its title to such
         interest;

     (c) Review the contracts and agreements that affect the
         Debtor's oil and gas assets;

     (d) Determine the validity and priority of any liens that
         have been filed against the assets;

     (e) Assist the Debtor in identifying transfers of oil and gas

         assets which it may have made prior to filing its
         bankruptcy case; and

     (f) Assist in the sale and divestiture of the Debtor's oil
         and gas assets.

The hourly rates charged by the firm are:

     J. Patrick Murphy                $450
     Mary Ann Fisher                  $400
     Partners                  $400 - $450
     Non-Associate Attorneys   $400 - $450
     Paralegals                       $100

J. Patrick Murphy, Esq., disclosed in a court filing that the firm
does not hold any interest adverse to the Debtor's bankruptcy
estate or creditors.

The firm can be reached through:

     J. Patrick Murphy, Esq.
     Murphy Mahon Keffler Farrier LLC
     505 Pecan Street, Suite 201
     Fort Worth, TX 76102

                    About Arabella Exploration

Arabella Exploration, LLC, formed on October 2, 2009, is a
wholly-owned subsidiary of Arabella Exploration, Inc., a Cayman
Islands corporation.  The Debtor is an oil and gas exploration
company that owns working interests in a number of oil and gas
properties and interests.

The Debtor filed a voluntary petition for relief under chapter 11
of the Bankruptcy Code (Bankr. N.D. Tex. Case No. 17-40120) on
January 8, 2017. The petition was signed by Charles (Chip) Hoebeke,
manager.

The case is assigned to Judge Russell F. Nelms in Ft. Worth, Texas.
Raymond W. Battaglia, Esq. of the Law Offices of Ray Battaglia,
PLLC represents the Debtor.  Miller Johnson serves as Battaglia's
co-counsel.   The Debtor has tapped Rehmann Turnaround and
Receivership and Charles Hoebeke as its chief restructuring
officer.

At the time of filing, the Debtor estimated $1 million to $50
million in assets and liabilities. The Debtor did not include a
list of its largest unsecured creditors when it filed the
petition.

No trustee, examiner or committee has been appointed in the case.


ARCTIC GLACIER: Moody's Assigns B2 Corporate Family Rating
----------------------------------------------------------
Moody's Investors Service assigned Arctic Glacier U.S.A., Inc.
(New) a B2 Corporate Family Rating (CFR) and a B3-PD Probability of
Default Rating (PDR). At the same time, Moody's assigned a B2
rating to the company's proposed first lien credit facilities,
which will be comprised of a $415 million first lien term loan and
a $60 million revolving credit facility. The rating outlook is
stable. At the close of the transaction, all ratings and the
outlook for the pre-LBO rated entity Arctic Glacier U.S.A., Inc.
will be withdrawn.

Arctic Glacier is in the process of being acquired in a sponsor to
sponsor transaction by private equity firm The Carlyle Group for
total consideration of approximately $723 million. Proceeds from
the proposed $415 million first lien term loan together with $345
million of sponsor contributed equity will be used to fund the $723
million purchase price of the company, pay approximately $28
million of estimated fees and expenses, and fund $10 million of
cash to the balance sheet. The acquisition of Arctic Glacier is
expected to be a deleveraging event for the company based on the
proposed capital structure.

According to Moody's AVP -- Analyst Brian Silver, "Arctic Glacier's
pro forma out-of-the-box debt leverage will be in the mid-5 times
range, reflective of a more conservative debt capital structure
relative to the pre-LBO entity, and Moody's expects leverage to
trend lower over the next few years, largely driven by voluntary
debt repayment using free cash flow. Although the company is small
in terms of revenues, it maintains a strong presence in the regions
where it competes in the highly fragmented North American packaged
ice industry."

Moody's assigned the following ratings at Arctic Glacier U.S.A.,
Inc. (New) (subject to final documentation):

Corporate Family Rating of B2;

Probability of Default Rating of B3-PD;

$60 million senior secured first lien revolving credit facility due
2022 of B2 (LGD3);

$415 million senior secured first lien term loan due 2024 of B2
(LGD3);

Rating outlook is stable.

Moody's will withdraw the following ratings at Arctic Glacier
U.S.A., Inc. at the close of the transaction (subject to final
documentation):

Corporate Family Rating of B3;

Probability of Default Rating of B3-PD;

$40 million senior secured first lien revolving credit facility due
2018 rated B1 (LGD3);

$313.6 million principal senior secured first lien term loan due
2019 rated B1 (LGD3);

The stable outlook will be removed at this entity.

RATINGS RATIONALE

Arctic Glacier's B2 Corporate Family Rating is constrained by the
company's very narrow product focus and small size relative to the
rated consumer packaged goods universe. The rating also considers
the company's exposure to weather and regional economic conditions,
very high degree of seasonality, and Moody's expectation that the
company will continue to make bolt-on acquisitions over time in an
effort to grow the company's size and scale. The company's FY16 pro
forma out-of-the-box debt leverage is elevated at approximately 5.5
times (Moody's adjusted debt-to-EBITDA), but the company will
reduce leverage to below 5.0 times over the next 12 to 18 months
via voluntary debt repayment and to a lesser extent profit growth,
as the company operates under a more conservative financial policy
under new ownership. The rating derives support from Moody's
understanding that the company is the second largest manufacturer
and distributor of ice in the US and that the company has a leading
position in the smaller Canadian market, as well as its relatively
diverse customer base and strong EBITDA margins. The rating also
derives support from the company's good liquidity profile.

The stable outlook reflects Moody's expectation that Arctic Glacier
will gradually grow its sales volumes while executing on its cost
reduction initiatives such that profitability and cash flow
generation improve and drive deleveraging. The outlook further
assumes the company will remain acquisitive over time while
maintaining at least a good liquidity profile.

Although unlikely in the near-term, the ratings could be upgraded
if the company increases its size and scale. The ratings could also
be upgraded if debt-to-EBITDA improves and is sustained below 4.0
times and interest coverage approaches 2.0 times with an
expectation that financial policies will support credit metrics at
these levels. In addition, the company must maintain at least a
good liquidity profile. Alternatively, the ratings could be
downgraded if debt-to-EBITDA increases and approaches 6.0 times. In
addition, if the company generates negative free cash flow on an
annual basis and/or if there is a material weakening of the
company's liquidity profile, the ratings could be downgraded.

The principal methodology used in these ratings was Global Packaged
Goods published in January 2017.

Arctic Glacier U.S.A., Inc., a subsidiary of holding company Chill
Parent, Inc., is a manufacturer, marketer, and distributor of
packaged ice products in the US and Canada. The company sells to
more than 75,000 retail locations including mass merchants,
national and regional grocery chains, convenience stores, and gas
stations among others. Arctic Glacier's infrastructure includes 96
production and distribution facilities and over 50,000 stand-alone
merchandising freezer units. Arctic Glacier is in the process of
being purchased by The Carlyle Group for approximately $723
million. The company generated FY16 preliminary unaudited revenue
of approximately $278 million.



ARIZONA ACADEMY: Disclosure Statement Hearing Set for March 30
--------------------------------------------------------------
The U.S. Bankruptcy Court for the District of Arizona is set to
hold a hearing on March 30, at 2:30 p.m., to consider approval of
the disclosure statement explaining the Chapter 11 plan of
reorganization of Arizona Academy of Science and Technology Inc.

The hearing will take place at Courtroom 601, 230 N. First Avenue,
Phoenix, Arizona.  Objections must be filed five business days
prior to the hearing.

Under the proposed plan, Class 5 unsecured creditors, which assert
a claim in an amount less than $5,000, will be paid in full.
Meanwhile, Class 6 unsecured creditors, which assert a claim
greater than $5,000, will be paid 37.29%.

Arizona Academy anticipates that it can afford to contribute 10% of
its annual anticipate state equalization income to the plan.

       About Arizona Academy of Science and Technology

Arizona Academy of Science and Technology, Inc., filed a Chapter 11
bankruptcy petition (Bankr. D. Ariz. Case No. 16-09573) on Aug. 18,
2016. Hon. Scott H. Gan presides over the case. Davis Miles McGuire
Gardner, PLLC, represents the Debtor as counsel.

In its petition, the Debtor estimated $0 to $50,000 in assets and
$1 million to $10 million in liabilities. The petition was signed
by Grant Creech, director.


AXIOS LOGISTICS: Chapter 15 Case Summary
----------------------------------------
Chapter 15 Petitioner: A. Farber & Partners, Inc.

Chapter 15 Debtors:

        Axios Logistics Solutions Inc.               17-10438
        3422 Old Capitol Trail, Suite 700
        Wilmington, DE 19808

        Axios Mobile Assets, Inc.                    17-10440

        Axios Mobile Assets Inc.                     17-10443

        Axios Mobile Assets Corp.                    17-10444

Type of Business: Supply chain logistics company that offers
                  technologically advanced shipping pallets
                  primarily to the perishable food industry.

Chapter 15 Petition Date: February 28, 2017

Court: United States Bankruptcy Court
       District of Delaware (Delaware)

Judge: Hon. Brendan Linehan Shannon

Chapter 15 Petitioner's Counsel: Mark L. Desgrosseilliers, Esq.
                                 WOMBLE CARLYLE SANDRIDGE &
                                 RICE, LLP
                                 222 Delaware Avenue, Suite 1501
                                 Wilmington, DE 19801
                                 Email: mdesgrosseilliers@wcsr.com

                                    - and -

                                 Morgan L. Patterson, Esq.
                                 WOMBLE CARLYLE SANDRIDGE &
                                 RICE LLP
                                 222 Delaware Avenue, Suite 1501
                                 Wilmington, DE 19801
                                 Tel: 302-252-4326
                                 Fax: 302-661-7726
                                 Email: mpatterson@wcsr.com

Total Assets: $5.57 million as of Sept. 30, 2016

Total Liabilities: $17.28 million as of Sept. 30, 2016


BBQ BOSS: Hires Kemp and Associates as Accountant
-------------------------------------------------
BBQ Boss, LLC, seeks authority from the U.S. Bankruptcy Court for
the  Northern District of Alabama to employ Kemp and Associates,
CPA PC as accountant to the Debtor.

BBQ Boss requires Kemp and Associates to:

   a. assist the Debtor with its financial record keeping;

   b. gather tax basis information needed for puposes of income
      tax preparation; and

   c. prepare any returns that are necessary.

Kemp and Associates will be paid at these hourly rates:

     Certified Public Accountant Services           $195-$235
     Senior Staff Accountant Services               $125-$135
     Staff Accountant Services                      $115
     Bookkeeping Services                           $85-$95
     Secretarial Services                           $85

Kemp and Associates will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Terry Kemp, member of Kemp and Associates, CPA PC, 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 Debtor and its estates.

Kemp and Associates can be reached at:

     Terry Kemp
     KEMP AND ASSOCIATES, CPA PC
     303 E. 11th Street
     Anniston, AL 36207
     Tel: (256) 237-5102

                      About BBQ Boss, LLC

BBQ Boss, LLC of Oxford, AL, filed a voluntary petition under
Chapter 11 of the United States Bankruptcy Court (Bankr. N.D. Ala.
Case No. 17-40046) on January 12, 2017, disclosing under $1 million
in both assets and liabilities.  The Debtor is represented by Harry
P. Long, Esq., as counsel.



BCBG MAX AZRIA: Case Summary & 50 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor affiliates filing separate Chapter 11 bankruptcy petitions:

     Debtor                                            Case No.
     ------                                            --------
     BCBG Max Azria Global Holdings, LLC               17-10466
     2761 Fruitland Avenue
     Vernon, CA 90058

     BCBG Max Azria Group, LLC                         17-10465

     BCBG Max Azria Intermediate Holdings, LLC         17-10467

     MLA Multibrand Holdings, LLC                      17-10468

     Max Rave, LLC                                     17-10469

Type of Business: Seller of women's apparel and accessories

Chapter 11 Petition Date: February 28, 2017

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

Judge: Hon. Kay Vyskocil

Debtors' Counsel: Joshua Sussberg, Esq.
                  Christopher J. Marcus, Esq.
                  KIRKLAND & ELLIS LLP
                  KIRKLAND & ELLIS INTERNATIONAL LLP
                  601 Lexington Avenue
                  New York, NY 10022
                  Tel: (212) 446-4800
                  Fax: (212) 446-4900
                  E-mail: jsussberg@kirkland.com
                          joshua.sussberg@kirkland.com
                          christopher.marcus@kirkland.com

                     - and -

                  James H.M. Sprayregen, Esq.
                  Benjamin M. Rhode, Esq.
                  KIRKLAND & ELLIS LLP
                  KIRKLAND & ELLIS INTERNATIONAL LLP
                  300 North LaSalle Street
                  Chicago, IL 60654
                  Tel: (312) 862-2000
                  Fax: (312) 862-2200
                  E-mail: james.sprayregen@kirkland.com
                          benjamin.rhode@kirkland.com

Debtors'
Investment
Banker:           JEFFERIES, LLC

Debtors'
Restructuring
Advisor:          ALIXPARTNERS, LLP

Debtors'
Claims, Notice
& Balloting
Agent:            DONLIN, RECANO & COMPANY, INC.

Estimated Assets: $100 million to $500 million

Estimated Debts: $500 million to $1 billion

The petitions were signed by Holly Felder Etlin, authorized
signatory.

Debtors' List of 50 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
Silvereed (Hong Kong) Limited           Trade           $6,368,886
Centennial Building, 1st Floor
926 Cheung Sha Wan Road
Kowloon, Hong Kong
Attn: Nancy Yuans/Hokaki
Tel: 852 3921-1924
Email: hoKaKi@GMRHK.com
       nancyyuans@lifung.com

Mega Link International                 Trade           $5,351,909
Holdings Limited
Lladro Centre, 13th & 14th Floors
72-80 Hoi Yuen Road
Kwun Tong, Kowloon, Hong Kong
Attn: Sally Chan/Jeff Wong
Tel: 011-852-2-370-8033
Email: sally.c@megalink.com.hk
       Jeff.w@megalink.com.hk

Dada Trading Co. Ltd.                    Trade          $4,270,789
388 21 Seokyo-Dong
Mapo-Ku, Seoul, South Korea
Attn: Yumi Park
Tel: 82-2-326-1418/9
Email: yumi@dadatex.co.kr

Renaissance Fashion Ltd.                 Trade          $2,863,544
New Trend Centre, 18th Floor
Room 18052
104 King Fuk St.
San Po Kong, Kowloon, Hong Kong
Attn: Catherine Wong
Tel: 36166121
Email: catherine.wong@ren-fashion.com

Trade Harvest Industrial Limited         Trade          $2,686,319
Premier Centre, 10th Floor, Room 7
20 Cheung Shun Street
Kowloon, Hong Kong
Attn: Climas Lo
Tel: 852-3568-0268
Email: climas@hangluen.com.hk

Kiaterry Textile Corp. Ltd.              Trade          $2,342,877
Cambridge House, Room 1401
26-28 Cameron Road
Tsimshatsui, Kowloon, Hong Kong
Attn: Linda Yip
Tel: 0086-20-38306589
Email: linda@kiaterry.com.cn

Kysazoze Limited                         Trade          $2,241,567
Billion Plaza 2, 27th Floor, Flat D
10 Cheung Yue Street
Cheung Sha Wan, Kowloon, Hong Kong
Attn: Fiona Chiu
Tel: 852-3188 8950
Email: fiona@kysazoze.com

Coddy Global Ltd.                        Trade          $2,134,621
    
Tun Hwa South Road, 13th Floor
No. 2, Sec. 1
Taipei, Taiwan ROC
Attn: Angela Lee/Sherry Tsai
Tel: 886-2-2781-5550 ext 115
Email: Angela_Lee@coddy.com.tw
       Sherry_tsai@coddy.com.tw

Aptos, Inc.                           Professional      $2,036,108
15 Governor Drive                       Services
Newburgh, NY 12550
Attn: Nathalie Roy
Tel: 514-428-2278
Email: nroy@aptos.com

Mystic Inc.                               Trade         $2,026,166
P.O. Box 786105
Philadelphia, PA 19178-6105
Attn: Mukesh Patel
Tel: 917-339-2536
Email: mpatel@hermankay.com

Perf Star Global Limited                  Trade         $1,743,089
Tun Hwa South Road, 12th Floor
No. 2 Sec. 1
Taipei, Taiwan 10506
Attn: Landy Lee
Tel: 02-27813880
Email: landy_lee@wintex.com.tw

Polaris Handelsgesell Schaft              Trade         $1,564,870
Landstrasse Hauptstrasse
146-148/16/B2
Vienna, Austria A1030
Attn: Bettina Lichtenberger
Tel: 43 1 7105133-24
Email: blichtenberger@polarisfamily.com

A & Feng Fashion Ltd                      Trade         $1,441,219
New Tech Plaza, 71st Floor,
Room 702
34 Tai Yau St.
San Po Kong,
Attn: Jan Lam
Tel: 2761 0390
Email: jan@fengfashion.com

Best Silk Limited                         Trade         $1,398,623
Silvercord Tower 2, 5th Floor,
Unit 503
30 Canadaton Rd.
Tsimshatsui, Kowloon, Hong Kong
Attn: David He Wei
Tel: 852-687-63718
Email: shipment@jiajuan.com

Ernst & Young LLP                      Professional     $1,393,294
P.O. Box 846793                          Services
Los Angeles, CA 90084-6793
Attn: Leslie DeHoff
Tel: 213-240-7472
Email: leslie.dehoff@ey.com

Simon Property Group, Inc.               Contracts      $1,384,067
225 West Washington Street
Indianapolis, IN 46204
Attn: Dan Seabaugh
Telephone: 317-263-7646
Email: dseabaugh@simon.com

Collection 18                             Trade         $1,354,026

1370 Broadway, 17th Floor
New York, NY 10018
Attn: Vincent Zheng
Tel: N/A
Email: vzheng@collectionxiix.com

SAP Industries Inc.                   Professional      $1,184,904
3999 West Chester Pike                  Services
Newton Square, PA 19073
Attn: Matt Laukaitis
Tel: 425-922-8072
Email: matt.laukaitis@sap.com

Pepperjam, LLC                       Professional       $1,169,258
P.O. Box 787432                         Services
Philadelphia, PA 19178
Attn: Jason Weidner
Tel: 215-272-2983
Email: jaweidner@pepperjam.com

Andari Fashion Inc.                     Trade           $1,149,745
9626 Telstar Avenue
El Monte, CA 91731
Attn: Wei Ling
Tel: 626-575-2759
Email: Weiling.Kazuno@andari.com

US Customs Service                      Trade           $1,038,830
6650 Telecom Drive, Suite 100
Indianapolis, IN 46278
Attn: Kandace Niemi
Tel: 877-227-5511
Fax: 206-592-2054 (direct)
Email: kandace.niemi@apexglobe.com

RL Criss Cross Inc.                     Trade             $788,604
555 8th Ave., Suite 1910
New York, BY 10018
Attn: Richard Meng
Tel: 86-021-32503203*807
Email: realinues@aol.com

Hing Shing Looping Manufacturing        Trade             $787,305
Co. Ltd
Wing Tai Centre, 10th Floor, Flat B
12 Hing Yip Street
Kowloon, Hong Kong
Attn: Yee Wong
Tel: 2343 6072,3761 6300
Email: yee.wong@hingshing.com

Winston & Strawn LLP                   Professional       $781,243
36235 Treasury Center                    Services
Chicago, IL 60694-6200
Attn: Dan Webb
Telephone: 312-558-5856
Email: dwebb@winston.com

FCI Groups, Inc.                          Trade           $721,621
755 E. Pico Blvd.
Los Angeles, CA 90021
Attn: Lente Bagunu
Tel: 213-747-3900
Email: lentefci@gmail.com

Forementini SRL                           Trade           $710,046
Via A. Volta 414
Sant'Elpidio A Mare (FM), Italy 63811
Attn: Giovanni Pierantozzi
Telephone: 073486381
Email: giovanni@formentini.it

Rodeo Collection Ltd                    Contracts         $583,110
9629 Brighton Way, 2nd Floor
Beverly Hills, CA 90210
Attn: Bahador Mahboubi
Tel: 310-275-9700
Email: bahador@dmanage.com

Shanghai Shenda (Hong Kong)               Trade           $557,398
Company Ltd
Tung Che Commerical Center,
Flat/Room 2201
246 Des Voeuz Rd West Hong Kong
Attn: Dongming Pan
Tel: 86-139-0163-5309
Email: pan@panfame.com

Leap Sheen Limited                        Trade           $504,220
Wen-Hsin Road, 12th Floor,
No. 306, Sec. 1
Taichung City, Taiwan 408. ROC
Attn: Janna Chen
Tel: 886-4-3283536
Email: jannac@maxgreat.com

Priority Fulfillment Services, Inc.   Professional        $463,260
P.O. Box 95420                          Services
Grapevine, TX 76099-9734
Attn: Melanie Prada
Tel: 972-881-2900 x 3683
Email: mprada@pfsweb.com

Demandware, Inc.                       Professional       $449,485
5 Wall Street                            Services
Burlington, MA 01803
Attn: Paul DiBartolomeo
Tel: 781-425-7547
Email: pdibartolomeo@demandware.com

Gaflana Industry Limited                   Trade          $393,624

The Third Industrial Zone, No. 8
Qing Feng 3rd Road
Shijing, Baiyun District
Guangzhou, China 510430
Attn: Kim Shek
Tel: 86-20-8105-0622 #813
Email: kimshek@gaflana.com

Galo Shoes, Inc.                         Contracts        $373,749
150 Pompton Plains Crossroads
Box 4505
Wayne, NJ 07474-4505
Attn: Felix Galo
Tel: 201-641-0896
Email: fxg396@gmail.com

Sears Holdings Corporation               Contracts        $372,416
12670 Collections Dr.
Sublease, Unit 68738 Vernon, CA
Chicago, IL 60693
Attn: Michael Dunne
Sears Lease Accounting
Tel: 847-286-4927
Email: michael.dunne@searshc.com

Morinda International                      Trade          $371,491
Corporation Ltd
1522 Nan Fung Center
264-298 Canadastle Peak
Tseun Wan, L New Territories,
Hong Kong
Attn: Allan Xue
Tel: 0086-769-83332684
Email: morindajane@morinda-cn.com

T1 Atelier Company Ltd.                  Contracts        $356,286
Laford Center, 11th Floor,
Units 07-08
838 Lai Chi Kok Road
Cheun Sha Wan, Kowloon, Hong Kong
Attn: Kim Chun
Tel: 852-3104-1061
Email: kimchun.kh@t1atelier.com

Westin St Francis Hotel                  Contracts        $341,249
335 Powell St.
San Francisco, CA 94102
Attn: Marcelo Infante
Tel: 415-774-0131
Email: marcelo.infante@westin.com

VCS Group LLC                              Trade          $323,716
3451 Bonita Bay Blvd., Suite 200
Bonita Springs, FL 34134
Attn: Sonya Voronkova/Camuto Group
Tel: 239-301-3019
Email: sonya.voronkova@camutogroup.com

Prime Apparel, Inc.                       Trade           $313,548
5667 Mansfield Way
Bell, CA 90201
Attn: Irene Mac
Tel: 323-269-6106
Email: irenem@primeapparelinc.com

Sinosky Corporation Ltd                   Trade           $310,469
Sinosky Building
Hu Zhou Street, No. 18
Gongshu District
Hangzhou, China 310015
Attn: Shelly Jiang
Tel: 86-571-89919733
Email: shellyjiang@sinoskycorp.com

Dave Foster Builders, Inc.                Trade           $301,253
2290 Alahao Place, Unit 400
Honolulu, HI 96819
Attn: David Foster
Tel: 808-848-2101
Email: dave@davefosterbuilders.com

Velocity Technology Solutions, Inc.    Professional       $300,972
1901 Roxborough Road, 4th Floor          Services
Charlotte, NC 28211
Attn: Theresa Prewett
Tel: 904-716-7011
Email: theresa.prewett@velocitycloud.com

Criteo Corp.                           Professional       $300,097
P.O. Box 392422                          Services
Pittsburgh, PA 15251-9422
Attn: Julie Wu
Tel: 917-204-0562
Email: j.wu@criteo.com

FedEx                                      Trade          $298,090
500 Ross Street, Room 154-0455
Pittsburgh, PA 15262
Attn: Belinda Nolte
Tel: 855-285-7012x3042
Email: belinda.nolte@fedex.com

Twitter, Inc.                           Professional     $294,621
P.O. Box 12027                            Services
Newark, NJ 07101-5027
Attn: Joan Juan
Tel: 00632-433-6500 loc 18712
Email: joanjuan@twitter.com

Daejee Metal Co. Ltd                     Trade            $291,181
173-5 Sukchon Dong, Songpa Gu
Seoul, South Korea
Attn: Sunny Kim
Tel: 82-2-416-9081
Email: sunny@daejee.net

Westfield                               Contracts         $290,085
11601 Wilshire Blvd., 11th Floor
Los Angeles, CA 90025
Attn: John Kim
Tel: 310-478-4456
Email: jkim@westfield.com

1450 Broadway, LLC                      Contracts         $288,756
1375 Broadway, 12th Floor
New York, NY 10018
Attn: Bobby Zar
Tel: 212-944-2510
Email: bobby@azrgroupny.com

Huge Well (Hong Kong) Ltd                  Trade          $286,777
Yu Feng International Building,
22nd Floor
West Yan An Road, No. 777
Shanghai, China 200050
Attn: Cherry Wang
Tel: 86-216-225-6000
Email: cherrywang@generalorientltd.com

West Coast Distribution                    Trade          $286,353
(Contractors)
2608 37th St.
Vernon, CA 90058
Attn: Alex Francia
Tel: 323-374-6706
Email: alexf@wcdistribution.com


BCBG MAX: Files for Chapter 11 With Reorganization Plan
-------------------------------------------------------
BCBG Max Azria Group, LLC on March 1, 2017, disclosed that the
Company and certain of its affiliates have taken the next step in
the restructuring of its brands and operations by filing voluntary
petitions for reorganization under Chapter 11 of the U.S.
Bankruptcy Code.  In order to effectuate its reorganization
efforts, the Company has obtained a commitment of $45 million in
new financing and also filed a chapter 11 plan of reorganization.
The restructuring is intended to facilitate the continued success
of these iconic brands through a sale, merger or similar
transaction of the Company or its assets, including its
intellectual property, or a standalone restructuring, all as
contemplated in the chapter 11 plan filed on March 1.  The
Company's Canadian affiliate is commencing a separate filing for
voluntary reorganization proceedings under Canada's Bankruptcy and
Insolvency Act.

Additional information can be found at
https://www.donlinrecano.com/bcbg

As previously disclosed, the Company is repositioning itself for
the future with a focus on partner relationships, digital,
ecommerce, selected retail locations, and wholesale and licensing
arrangements.  The Company expects to complete its reorganization
within six months.  Stores will remain open during this process.
Like many other pioneering apparel businesses, BCBG is adapting to
fundamental changes in the industry, including how customers shop.

"BCBG is an iconic brand that launched the contemporary sector over
28 years ago," said Marty Staff, Acting Interim Chief Executive
Officer of BCBG Max Azria Group, LLC.  "The steps we are taking
now, to address the shift in customer shopping patterns and the
growth of online shopping, will allow us to focus on our partner
relationships, digital, ecommerce, selected retail locations, and
wholesale and licensing arrangements.  The chapter 11 filing will
further aid the implementation of these steps and overall strategy
while we explore opportunities to recapitalize the Company and
profitably expand our international footprint." Earlier this month,
the Company disclosed the closure of 120 retail stores as part of
its restructuring efforts.  The Company is also taking steps to
close its freestanding stores in Canada, and consolidate its
operations in Europe and Japan.

The Company received commitments from its existing asset-based and
term loan lenders to provide financing during the course of the
Chapter 11 process.  Certain of the term loan lenders have
committed to provide new financing of up to $45 million.  The DIP
financing will be used for ordinary working capital purposes and to
ensure normal operations during the Chapter 11 process, allowing
the Company to address its balance sheet and restructure
operations.

"We expect to maintain the personalized level of customer service
to our customers at each of our in-store boutiques, stand-alone
retail stores, and online platform throughout this process," said
Mr. Staff.  "BCBG will continue to work with its partners and other
wholesale and licensing arrangements to strengthen our brands to
meet customers' tastes and shopping styles."

In conjunction with the petitions filed on February 28, in the
United States Bankruptcy Court for the Southern District of New
York, BCBG filed a series of motions that, pending Court approval,
will allow the Company to operate its business throughout the
process.  The first day motions will allow the Company to continue
to buy goods and sell its contemporary clothing and accessories to
its customer base.

Staff added, "We are grateful for the continued support of our
customers, vendors, business partners, and our dedicated employees,
who are the lifeblood of the Company."

BCBG Max Azria Group, LLC is being advised by AlixPartners, LLP and
Jefferies LLC as its restructuring advisors, and by Kirkland &
Ellis LLP as its legal advisor.

                About BCBG Max Azria Group, LLC

BCBG Max Azria Group began with a single idea -- to create a
beautiful dress.  Founded in 1989, BCBG was named for the French
phrase "bon chic, bon genre," a Parisian slang meaning "good style,
good attitude."  The brand embodies a true combination of European
sophistication and American spirit.  The BCBG Max Azria label is
sold online, in freestanding boutiques and partner shops at top
department stores across the globe.


BENCHMARK ELECTRONICS: S&P Affirms 'BB' CCR; Outlook Stable
-----------------------------------------------------------
S&P Global Ratings said that it affirmed its 'BB' corporate credit
rating on Benchmark Electronics Inc.  The outlook is stable.

S&P's rating on Benchmark reflects the company's competition from
larger players, limited earnings visibility, and highly competitive
industry conditions.  Benchmark remains exposed to more mature
computer and telecommunications segments, but the company benefits
from strategic focus on nontraditional EMS segments that have
higher growth and profitability characteristics.

Benchmark's business risk profile incorporates S&P's aforementioned
view of its highly competitive global industry with significantly
larger players and limited earnings visibility.  The company also
has meaningful customer concentration, with sales to its top 10
customers accounting for 47% of 2015 revenues.  S&P expects this
share declined in 2016 as IBM Corp.'s share of revenue fell below
10% and a large telecommunications program wound down in the second
quarter.  The share of the top 10 customers is in line with or
better than that of EMS peers, but S&P views this level as high for
the technology hardware industry. The company derives less than 40%
of its revenues from the more mature computing and
telecommunications segments, and S&P expects its operating
performance to benefit from its strategic focus on the industrial
and medical segments, which have less volatile revenue, longer
product life cycles, and better profitability.  The company's
EBITDA margins compare favorably with those of competitors Flex and
Sanmina, due to a richer mix.

With S&P Global Ratings-adjusted EBITDA of approximately $151
million in fiscal-year 2016, Benchmark provides integrated
electronic manufacturing services in the Americas, Asia, and Europe
to the communication, defense and aerospace, industrial, medical,
and computer original equipment manufacturing (OEM) markets.  It
provides engineering solutions -- including design, prototype,
test, and related engineering -- and offers manufacturing and
fulfillment solutions, and failure analytical solutions.

S&P's view of Benchmark's financial risk profile reflects leverage
of 1.7x as of fiscal 2016, up from near 0x before its acquisition
of Secured Technology in late 2015.  In the past, the company has
pursued modest acquisitions and share buybacks.  There is almost no
capacity within the rating to support another debt-funded
acquisition.  S&P notes that activist investor Engaged Capital owns
about 5% of shares and its nominees won two of eight board seats,
which could result in changes in financial policy or operating
strategy.

S&P's base case assumes:

   -- Real global GDP growth of 3.2% in 2016, 3.5% in 2017, and
      3.6% in 2018.

   -- Real U.S. GDP growth of 1.6% in 2016, 2.4% in 2017, and 2.3%

      in 2018.

   -- Flat to low-single-digit percentage hardware industry
      decline.

   -- High-single-digit percentage revenue decline in 2016,
      improving to low-single-digit growth in 2017, in between
      S&P's macroeconomic and industry expectations, as declines
      in the computing and telecom segments initially offset
      growth in the medical and test segments.

   -- Stable EBITDA margin in the low- to mid-7% area in 2017 and
      2018.

   -- Annual capital expenditures (capex) around $40 million.

   -- S&P does not incorporate assumptions about acquisitions into

      its forecast given uncertainty around timing and sizing.

Based on these assumptions, S&P arrives at these credit measures:

   -- Debt to EBITDA of around 1.5x at the end of fiscal 2017.

S&P revised its assessment of Benchmark's liquidity to strong from
adequate, based on strong free cash flow generation.  S&P
anticipates coverage of uses above 19x for the next 24 months and
net sources to be positive, even if the company's EBITDA declines
by 30%.

Principal liquidity sources:

   -- A cash balance of $636 million at Sept. 30, 2016;
   -- Full availability under the company's $200 million revolving

      credit facility expiring Nov. 12, 2020; and
   -- Expected annual cash funds from operations (FFO) around
      $150 million.

Principal liquidity uses:

   -- Capex in the $40 million-$50 million range annually; and
   -- Modest working capital uses.

Despite measureable liquidity sources and uses that may suggest a
higher liquidity assessment, S&P limits its assessment to strong
due to qualitative factors.  S&P believes that to absorb a
high-impact, low-probability event, the company would require some
refinancing.  S&P also views the company as having satisfactory but
not high standing in credit markets.

Covenants

Benchmark's revolving credit facility and term loan are subject to
maximum gross leverage and minimum interest covenants.  S&P expects
it to maintain cushion of 50% or more under both.

Other liquidity factors

Despite some liquidity measures that may suggest a higher
assessment, S&P limits its assessment to strong.  S&P believes the
company has sound but not well-established or solid relationships
with banks and satisfactory but not high standing in credit
markets, both evident in the fact that its credit facility is
secured and the commitment is relatively small.

The stable outlook reflects S&P's expectation that Benchmark's
strategic focus on higher-margin, more stable end markets will
result in consistent operating performance and FOCF over the next
12 months.

S&P could lower the rating if increased competition or the loss of
a key customer causes a material decline in EBITDA, or if the
company pursues debt-financed acquisitions or shareholder returns
such that adjusted leverage exceeds 2x on a sustained basis.  This
could occur if the company adds $50 million in debt or if EBITDA
declines by 15%.

S&P is unlikely to raise the rating given highly competitive
industry conditions and Benchmark's vulnerability to earnings
volatility resulting from its relatively modest operating scale.
S&P would consider raising the rating if these factors improve
sufficiently, although it do not expect to do so over the next 12
months.

Other Credit Considerations

S&P's negative comparable rating analysis assessment reflects
Benchmark's relatively small operating scale compared with other
hardware companies, limited earnings visibility, and its
vulnerability to volatility in its operating performance.


BENJAMIN EYE CARE: Can Continue Using Cash Collateral Until March 9
-------------------------------------------------------------------
Judge Pamela S. Hollis of the U.S. Bankruptcy Court for the
Northern District of Illinois authorized Benjamin Eye Care, LLC, to
continue using cash collateral until March 9, 2017.  A full-text
copy of the Order, entered on Feb. 23, 2017, is available at
http://tinyurl.com/jdtjwng

                     About Benjamin Eye Care

Benjamin Eye Care, LLC filed a voluntary petition under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Ill. Case No. 16-36409) on
November 15, 2016.  The petition was signed by Dr. Mark Benjamin,
owner.  At the time of filing, the Debtor estimated assets of less
than $50,000 and liabilities at $500,000 to $1 million.

The Debtor is represented by Brian K. Wright, Esq., at Brian Wright
& Associates, P.C.  The Debtor engaged Michael J. Davis, Esq., at
BKN Murray LLP as co-counsel.


BERRY PETROLEUM: Exits Chapter 11 Bankruptcy Protection
-------------------------------------------------------
Berry Petroleum Company LLC successfully emerged from bankruptcy on
Feb. 28, 2017, following confirmation of its Chapter 11 plan of
reorganization by the Honorable Judge David R. Jones of the U.S.
Bankruptcy Court for the District of Texas in January.  Financially
restructured, Berry emerges as a stable, well capitalized
stand-alone company.  Berry was previously a wholly-owned
subsidiary of LINN Energy LLC.

"Berry's emergence from bankruptcy would not be possible if not for
the support of our dedicated employees, whose hard work and focus
contributed greatly to the successful result we have today," said
Berry Chief Executive Officer Trem Smith.  "I would also like to
thank our customers, vendors and contractors for their continued
loyalty and support, as well as our new owners whose willingness to
further invest in Berry demonstrates their confidence and continued
optimism in Berry's future.  Berry is stronger than ever.  We
remain committed to our current asset base and focused on growth
opportunities in surrounding areas, particularly in California."  

Berry is headquartered in Bakersfield, CA, and the company owns and
operates oil and gas properties in California, Colorado, Utah,
Kansas and Texas.

                About Berry Petroleum Company LLC

Berry is an independent privately-held energy company engaged in
the acquisition, exploration, development and production of
domestic oil and natural gas reserves primarily focused in the San
Joaquin Basin in California, the Uinta Basin in Utah, the Piceance
Basin in Colorado, and the Hugoton Field in Kansas.

                       About Linn Energy

Headquartered in Houston, Texas, Linn Energy, LLC, and its
affiliates are independent oil and natural gas companies.  The LINN
Debtors and Berry are operationally integrated.

The Debtors' workforce, which is not unionized, includes
approximately 1,650 employees.  Collectively, as of year-end 2015,
the Debtors have approximately 27,000 gross productive wells in the
United States, including in California, Colorado, Illinois, Kansas,
Louisiana, Michigan, New Mexico, North Dakota, Oklahoma, Texas,
Utah, and Wyoming.  As of year-end 2015, the Debtors had
approximately 4.5 trillion cubic feet equivalent of proved
reserves, of which approximately 26 percent were oil, 59 percent
were natural gas, and 15 percent were natural gas liquids.  The
Debtors also own and operate pipelines, processing facilities, and
steam generators to support their production activities.

Michael C. Linn, a director on the Linn Energy and LinnCo boards,
founded LINN Energy in 2003.  Since then, the Debtors have grown
from a small operator of natural gas wells into one of the largest
independent oil and gas companies in the United States.  Over the
ensuing period, the Debtors carried out over 60 acquisitions and
other transactions with a total value of approximately $17
billion.

In December 2013, the Debtors acquired Berry in a stock-for-stock
transaction valued at approximately $4.6 billion, inclusive of
Berry's net funded debt.  To effectuate the transaction, LinnCo
acquired all of Berry's outstanding shares in exchange for the
issuance of LinnCo shares, and Berry's pre-acquisition funded debt
remained outstanding.

Each of Linn Energy, LLC and 14 of its subsidiaries filed a
voluntary petition under Chapter 11 of the Bankruptcy Code (Bankr.
S.D. Tex. Proposed Lead Case No. 16-60040) on May 11, 2016.  The
petitions were signed by Arden L. Walker, Jr., chief operating
officer of LINN Energy.

The Debtors have hired Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as general bankruptcy counsel, Jackson Walker
L.L.P. as co-counsel, Lazard Freres & Co. LLC as financial advisor,
AlixPartners as restructuring advisor and Prime Clerk LLC as
claims, notice and balloting agent.

The cases are pending joint administration before Judge David R.
Jones.


BILTMORE 24: Disclosure Statement Hearing Set for April 12
----------------------------------------------------------
The U.S. Bankruptcy Court for the District of Arizona is set to
hold a hearing on April 12, at 11:00 a.m., to consider approval of
the disclosure statement explaining the Chapter 11 plan of
reorganization of Biltmore 24 Investors SPE, LLC.

The hearing will take place at Courtroom No. 701, 230 N. First
Avenue, Phoenix, Arizona.  Objections are due by April 5, 2017.

The plan filed on Feb. 20 proposes to pay creditors through a sale
of Biltmore's multifamily housing unit, which stands on an
eight-acre land in Phoenix.

                   About Biltmore 24 Investors

Biltmore 24 Investors SPE, LLC, was formed for the purpose of real
estate acquisition and ownership.  The Debtor is owned by Biltmore
24 Investors, LLC, and is managed by Bruce Gray.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Ariz. Case No. 16-13358) on Nov. 22, 2016.  The
petition was signed by Bruce Gray, manager.  The case is assigned
to Judge Paul Sala.

The Debtor hires Mesch Clark Rothschild as substitute counsel to
Stinson Leonard Street.

At the time of the filing, the Debtor estimated its assets at $50
million to $100 million and debts at $10 million to $50 million.

On February 20, 2017, the Debtor filed its Chapter 11 plan of
reorganization and disclosure statement.  The plan proposes to sell
the Debtor's multifamily housing unit, which stands on an
eight-acre land in Phoenix, to pay its creditors.


BRIGGS & STRATTON: Moody's Affirms Ba3 Corporate Family Rating
--------------------------------------------------------------
Moody's Investors Service affirmed Briggs & Stratton Corporation's
ratings including its Ba3 Corporate Family Rating (CFR) and Ba3-PD
Probability of Default ratings. Concurrently, Moody's affirmed the
company's Ba3 senior unsecured notes rating and assigned a
Speculative Grade Liquidity ("SGL") Rating of SGL-3. The ratings
outlook is stable.

Moody's took the following rating actions on Briggs & Stratton
Corporation:

Corporate Family Rating, affirmed at Ba3

Probability of Default Rating, affirmed at Ba3-PD

6.875% senior notes due December 2020, affirmed at Ba3, LGD-4

Speculative Grade Liquidity rating, assigned at SGL-3

Outlook: Stable

RATINGS RATIONALE

The Ba3 CFR of Briggs & Stratton reflects the company's relatively
low funded debt levels that serve to partially mitigate the high
degree of seasonality in the company's business. The ratings also
incorporate Moody's view that the company will maintain a leading
market position for its engines. The company's engines are used in
a variety of products including residential and commercial lawn and
garden and equipment, generators, pumps and pressure washers.
Within its products segment, the company also sells generators,
pressure washers, snow throwers and lawn and garden power equipment
and job site products.

The seasonal nature of the company's business leads to a high
degree of quarterly cash flow variation and related revolver
borrowings during the year. Borrowings have been particularly
elevated at January 1, 2017 due to inventory build-up to support
the company's commercial lawn and garden. Moody's anticipates in
the ratings that the company will continue its typical season
pattern of fully repaying revolver drawings by the end of its
fiscal year in June since cash flows are positive in the second
half of the fiscal year.

Briggs & Stratton is weakly positioned in the Ba3 rating category
because of modest revenue pressure and low operating margins, as
well as its negative free cash flow over the last 12 months.
Moody's believes the headwinds the company faces to generate
meaningful revenue growth and higher margins elevates event risk.
The highly competitive nature of the company's lawn and garden
end-markets are contributing to a low EBITA margin. The company has
made progress in recent years in expanding margins through a mix of
higher margin products including a bigger push into the commercial
segment of the market, exiting sales through the mass retail
channel for certain of its products as well as restructuring and
cost reduction initiatives.

Briggs & Stratton's current leverage profile is higher than in
recent periods largely due to an increase in the company's reported
underfunded pension obligation that increased to $313 million as of
its 2016 fiscal year-end versus $212 million at 2015. Moody's
projected debt-to-EBITDA leverage of 4.2x (incorporating Moody's
standard adjustments and affiliate equity income) for the last
twelve months ended January 1, 2017 will remain in a 4x range over
the next 12 months-- a level that is on the higher end of Moody's
expectations for the rating category given the company's operating
profile.

Briggs & Stratton's SGL-3 rating reflects the company's adequate
liquidity based on Moody's projection for $10 - $20 million of free
cash flow over the next 12 months, the company's cash balance ($47
million as of 1/1/2017), lack of meaningful debt maturities, and
good availability under the company's $500 million revolving credit
facility due 2021. The company's unencumbered assets also provide
flexibility to grant security if additional capital is needed.
Briggs & Stratton utilizes revolver borrowings to fund its highly
seasonal cash flow since inventory is built in advance of the peak
spring selling season. Moody's expects the company will repay the
$132.1 million of revolver draws as of 1/1/17 by the end of its
fiscal year in June. Moody's also believes Briggs & Stratton has
good cushion within the revolver's financial maintenance
covenants.

The stable outlook reflects Moody's expectation that the company
will return to positive free cash flow over the next 12 months
through its management of working capital and moderately improved
EBITA margins and will continue to maintain adequate liquidity.
Moody's also anticipates in the stable rating outlook that new
product roll-outs should offset some of the top line revenue
pressure.

The ratings could be downgraded if the company's revenue
performance does not improve, margins come under renewed pressure
or if Briggs & Stratton does not restore comfortably positive free
cash flow. A weakening of liquidity including if incremental
working capital investments are necessary to support growth in the
commercial side of the business could also lead to a downgrade. A
more aggressive financial policy in the form of debt-funded share
repurchases or dividend payouts, or debt funded acquisitions could
also pressure ratings. EBITA/interest expense falling below 2.5x or
debt to EBITDA exceeding 4.25x (on a Moody's adjusted basis) could
result in a ratings downgrade.

Although not anticipated over the intermediate term, the ratings
could be upgraded if the company maintains a well-balanced
financial policy with low funded debt levels and strong ability to
fund dividends and share repurchases from cash flow. Good revenue
performance, a meaningful improvement in the EBITA margin, strong
free cash flow, debt-to-EBITDA sustained below 3.0x, and improved
liquidity would be necessary for an upgrade.

The principal methodology used in these ratings was Global
Manufacturing Companies published in July 2014.

Briggs & Stratton Corporation is the world's largest producer of
gasoline engines for outdoor power equipment and is a leading
designer, manufacturer and marketer of power generation, pressure
washers, lawn and garden, turf care and job site products. Engines
(about 60% of revenues) are used primarily by the lawn and garden
equipment industry. The Products Segment (about 40% of revenues)
include portable and standby generators, pressure washers, snow
throwers, lawn and garden power equipment, turf care, and job site
products. Revenue for the last twelve month period ended Jan. 1,
2017 totaled $1.8 billion.



CABALLO2015 LLC: Hires Minkin & Harnisch as Special Counsel
-----------------------------------------------------------
Caballo2015, LLC, seeks authority from the U.S. Bankruptcy Court
for the District of Arizona to employ Minkin & Harnisch PLLC as
special counsel.

Caballo2015 requires Minkin & Harnisch to:

   a. take all necessary action to protect and preserve the
      Debtor's estate, including filing adversary proceedings
      and contested matters and the prosecution of such actions
      on Debtor's behalf, the defense of any actions commenced
      against it, negotiations concerning all litigation in which
      the Debtor is involved and objecting to claims filed
      against the Debtor's estate;

   b. prepare, on the Debtor's behalf, any appropriate motions,
      applications, answers, orders, reports and papers requested
      by lead counsel or the Debtor;

   c. assist with the prosecution, on the Debtor's behalf, of the
      Debtor's plan of reorganization, disclosure statement, and
      all related agreements and documents, or supplement or
      amend any currently-filed plan-related documents, and
      take any necessary action on behalf of the Debtor to obtain
      confirmation of such plan;

   d. attend meetings with third parties and participate in
      negotiations with respect to the above matters;

   e. appear before the Court, any appellate courts, and the
      U.S. Trustee and protecting the interests of the Debtor's
      estate before such courts and the U.S. Trustee; and

   f. perform all other necessary legal services in connection
      with the above, and provide all other necessary legal
      advice as requested by lead Debtor's counsel and the Debtor
      in connection with the case.

Minkin & Harnisch will be paid at these hourly rates:

     Andrew Harnisch                 $350
     Jaclyn D. Foutz                 $315

Minkin & Harnisch will be paid a retainer in the amount of $5,000.

Minkin & Harnisch will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Andrew Harnisch, member of Minkin & Harnisch PLLC, 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 Debtor and its estates.

Minkin & Harnisch can be reached at:

     Andrew Harnisch, Esq.
     MINKIN & HARNISCH PLLC
     6515 N. 12th Street, Suite B
     Phoenix, AZ 85014
     Tel: (602) 639-3563

                  About Caballo2015, LLC

Caballo2015, LLC, based in Paradise Valley, AZ, filed a Chapter 11
petition (Bankr. D. Ariz. Case No. 15-15659) on Dec. 14, 2015.  The
Hon. Daniel P. Collins presides over the case.  In its petition,
the Debtor estimated $1.2 million in assets and $1.4 million in
liabilities.  The petition was signed by Ignacio Martinez,
manager.

The Debtor tapped Carlos M. Arboleda, Esq., at Arboleda Brechner,
to serve as bankruptcy counsel.



CALMARE THERAPEUTICS: Bard Associates Has 12.5% Stake as of Dec. 31
-------------------------------------------------------------------
In a Schedule 13G filed with the Securities and Exchange
Commission, Bard Associates, Inc. disclosed that as of Dec. 31,
2016, it beneficially owns 3,750,025 shares of common stock of
Calmare Therapeutics, Inc. representing 12.5 percent of the shares
outstanding.  A full-text copy of the regulatory filing is
available for free at https://is.gd/G6QXTd

                  About Calmare Therapeutics

Calmare Therapeutics Incorporated, formerly known as Competitive
Technologies, Inc., provides distribution, patent and technology
transfer, sales and licensing services focused on the needs of its
customers and matching those requirements with commercially viable
product or technology solutions.  Sales of the Company's Calmare(R)
pain therapy medical device continue to be the major source of
revenue for the Company.

Calmare reported a net loss of $3.67 million on $891,000 of product
sales for the year ended Dec. 31, 2015, compared to a net loss of
$3.41 million on $1.04 million of product sales for the year ended
Dec. 31, 2014.

As of Sept. 30, 2016, Calmare had $3.98 million in total assets,
$16.64 million in total liabilities, all current, and a total
stockholders' deficit of $12.65 million.

Mayer Hoffman McCann CPAs, in New York, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company has incurred operating
losses since fiscal year 2006 and has a working capital and
shareholders' deficiency at Dec. 31, 2015.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.


CARING HANDS HOME CARE: PCO Appointment Not Necessary, Judge Says
-----------------------------------------------------------------
Judge Michael E. Ridgway of the U.S. Bankruptcy Court for the
District of Minnesota entered an Order  providing that the U.S.
Trustee need not to appoint a patient care ombudsman for Caring
Hands Home Care, Inc.

The Order was made in response to the Debtor's Motion for the
Determination that a Patient Care Ombudsman is Not Necessary. The
Court further ordered the U.S. Trustee to file a Motion for a
patient care ombudsman at a later date if he determines that the
need for a patient care ombudsman has risen.

            About Caring Hands Home Care

Caring Hands Home Care, Inc. filed its voluntary petition for
relief under Chapter 11 of Title 11 of the United States Code
(Bankr. D. Minn. Case No. 17-60044), on January 27, 2017 and is
currently operating as debtor-in-possession. The Debtor is
represented by Erik A Ahlgren, Esq. -- erikahlgren@charter.net --
at Ahlgren Law Office.


CE GENERATION: S&P Affirms 'CCC' Rating on $400MM Secured Bonds
---------------------------------------------------------------
S&P Global Ratings revised the outlook to stable from negative and
affirmed the 'CCC' rating on CE Generation LLC's (CE Gen)
$400 million secured bonds due 2018.  The recovery rating remains
unchanged at '2' (85%).

S&P derives its 'CCC' senior secured rating from S&P's operations
stand-alone credit profile of 'ccc' because debt service coverage
is below 1.0x and the project will likely deplete liquidity
reserves in one year.  The rating is based on the 'CCC' criteria,
which override the operations phase assessments and typical
notching.  S&P anticipates that the project's main subsidiary,
SSFC, will not meet a 1.5x distribution test and therefore will not
be able to make distributions during the remaining term of the
bonds.  Hence, aside from ongoing parental contributions, CE Gen
does not have adequate funds available to meet its debt obligations
over the next 12 months.

S&P Global Ratings defines the 'CCC' issue credit rating as
follows: "An obligation rated 'CCC' is currently vulnerable to
nonpayment, and is dependent upon favorable business, financial,
and economic conditions for the obligor to meet its financial
commitment on the obligation.  In the event of adverse business,
financial, or economic conditions, the obligor is not likely to
have the capacity to meet its financial commitment on the
obligation."  S&P assigned a 'CCC' rating, rather than a 'CCC+'
rating, since specific default scenarios are envisioned over the
next 12 months, namely if the parent company ceases to pay most of
the issuer's debt service. For 'CCC-', a default would appear to be
inevitable within six months, which is unlikely in S&P's view.

"We revised the outlook to stable from negative due to steady
payments on the bonds and a fully available debt service reserve,
which makes it less likely that a default may occur as the bonds
near maturity next year," said S&P Global Ratings credit analyst
Antonio Bettinelli.

Liquidity reserves remain unchanged because the parent company has
continued to inject equity payments to pay all scheduled debt.  S&P
believes the economic incentives remain high for the parent company
to support the project, given the level of debt remaining, next
year's maturity date, and the assumed value of the assets,
particularly SSFC, which is able to re-contract long term capacity
at favorable renewable energy pricing.



COLORADO 2002B: Unsecureds to Recover 100% Under Chapter 11 Plan
----------------------------------------------------------------
Colorado 2002B Limited Partnership and Colorado 2002C Limited
Partnership filed with the U.S. Bankruptcy Court for the Northern
District of Texas a disclosure statement dated Feb. 21, 2016,
referring to the Debtor's plan of reorganization.

Classes 3A and 3B General Unsecured Claims will recover 100% under
Plan.  Each holder of an Allowed Class 3 Claim against a Debtor
will be paid in cash in full from the Debtor on (or as soon as
reasonably practicable after) the later of (i) the Effective Date
or (ii) 14 days after the General Unsecured Claim becomes Allowed.
Holders of General Unsecured Claims are unimpaired, deemed to
accept the Plan, and not entitled to vote thereon.

Classes Classes 4A and 4B: Equity Interests are impaired.  Except
to the extent that a holder of an Allowed Equity Interest in a
Debtor agrees to a different treatment, each holder of an Allowed
Equity Interest in a Debtor will receive, in one or more
distributions upon and after the Effective Date, or at such other
time set forth in the Plan, its Pro Rata share of any Cash
remaining with the applicable Debtor after (i) payment of Allowed
Administrative Expense Claims, Allowed Priority Claims, and Allowed
Claims in Classes 1A, 1B, 2A, 2B, 3A and 3B against the applicable
Debtor.  The timing of distributions to holders of Allowed Equity
Interests will be as set forth in section 7.1 of the Plan. No
portion of the Direct Claim Settlement Payments will be paid to
PDC.

The Plan contemplates that all of the Debtors' cash on hand, and
all cash received in connection with the sale of the Debtors'
assets and the settlement of claims against the Managing General
Partner, will be paid to the holders of Allowed Claims and Allowed
Equity Interests on the terms set forth in the Plan.  The Initial
Distribution will be made on the Effective Date and subsequent
interim distributions may be made as and when the Responsible Party
deems appropriate based on the progress of closing down the Chapter
11 cases.  After all costs and expenses of closing down the Chapter
11 Cases have been paid, a final distribution will be made to
holders of Allowed Claims and Allowed Equity Interests.  It is
anticipated that the bulk of the funds will be distributed prior to
June 30, 2017.  All distributions under the Plan shall be made from
Cash on hand as of the Effective Date and all Cash subsequently
received by the Debtors, if any.

The Disclosure Statement is available at:

            http://bankrupt.com/misc/txnb16-33743-88.pdf

                      About Colorado 2002B

Colorado 2002B Limited Partnership (Bankr. N.D. Tex. Case No.
16-33743) and Colorado 2002C Limited Partnership (Bankr. N.D. Tex.
Case No. 16-33744) filed separate Chapter 11 petitions on Sept. 24,
2016, and are represented by Jason S. Brookner, Esq., at Gray Reed
& McGraw, P.C.


COLORADO BUYER: Moody's Assigns B1 Corporate Family Rating
----------------------------------------------------------
Moody's Investors Service has assigned a first-time B1 corporate
family rating (CFR) and a B1-PD probability of default rating (PD)
to Colorado Buyer Inc. Moody's has also assigned a Ba3 (LGD3)
rating to the company's proposed $965 million senior secured 1st
lien credit facility which consists of a $815 million 7 year term
loan and a $150 million 5 year revolver. Additionally, Moody's has
assigned a B3 (LGD 5) rating to the proposed $310 million 2nd lien
8 year term loan. Cyxtera is the spinoff of CenturyLink's data
centers and colocation business. The proceeds from the secured
credit facilities and new equity will be used to fund the
acquisition of Cyxtera by funds advised by BC Partners and Medina
Capital Advisors along with Longview Asset Management.

Issuer: Colorado Buyer Inc.

Assignments:

-- Corporate Family Rating, Assigned B1

-- Probability of Default Rating, Assigned B1-PD

-- Senior Secured 1st Lien Bank Credit Facilities, Assigned
    Ba3 (LGD3)

-- Senior Secured 2nd Lien Bank Credit Facility, Assigned B3
    (LGD5)

Outlook Actions:

-- Outlook, Assigned Stable

RATINGS RATIONALE

Cyxtera's B1 CFR reflects its position as the second largest global
independent data center operator offering retail colocation and
interconnection services. The rating also incorporates the
company's stable base of contracted recurring revenues, strong
network footprint and the favorable near-term growth trends for
data center services across the world. These positive factors are
offset by moderately high leverage, significant industry risks,
intensifying competition and the potential for higher capital
intensity in the future. Despite the high capital intensity
inherent with the industry, Moody's expects Cyxtera to generate
meaningful free cash flow over at least the next two years due to
heavy investment previously sunk into the business.

Moody's expects Cyxtera to have leverage around 5.5x (Moody's
adjusted) at year end 2017. Moody's forecasts free cash flow of
around $75 million to $100 million due to modest capital spending
at about 10% of revenue during 2017 and 2018. Moody's estimates
that leverage will decline to 4.8x (Moody's adjusted) by year end
2018.

Cyxtera's capital intensity will be meaningfully below its data
center peer group average of 25% of revenues or more. Given the
industry trends, Moody's believes that Cyxtera could increase
capital spending in the future to satisfy strong market demand.
Moody's has sensitized the rating to this scenario, which would
result in weaker free cash flows but stronger revenue and EBITDA
growth. Therefore, a high-growth scenario would still fit within
the B1 rating as leverage would decline faster through EBITDA
growth versus the base case (i.e. modest growth) where cash flows
support debt repayment. The company's starting point with low
utilization at around 65% offers a period of time where capital
spending can be low and sales growth can accelerate.

Moody's expects Cyxtera to have good liquidity over the next twelve
months. Following the transaction close, Cyxtera will have an
undrawn $150 million revolving credit facility. Moody's forecast
capital spending will be about 10% of revenue, leading to
meaningful free cash flow that can be used to pay down debt.

The ratings for debt instruments reflect both the probability of
default of Cyxtera, to which Moody's assigns a PDR of B1-PD, and
individual loss given default assessments. The senior secured first
lien credit facilities are rated Ba3 (LGD3), one notch higher than
the CFR, given the loss absorption provided by the B3 (LGD5) rated
2nd lien facilities.

The stable outlook reflects Moody's view that Cyxtera will grow
revenue and EBITDA such that leverage (Moody's adjusted) will
remain below 5.5x.

The B1 rating could upgraded if leverage was on track to approach
4x (Moody's adjusted) and free cash flow was positive, both on a
sustainable basis. The rating could be downgraded if liquidity
deteriorates or if leverage is sustained above 5.5x (Moody's
adjusted).

The principal methodology used in these ratings was Global
Communications Infrastructure Rating Methodology published in June
2011.

Cyxtera is the spinoff of CenturyLink's data centers and colocation
business. Cyxtera consists of 57 data centers across 3 continents
and serves over 2,200 colocation customers diversified across
industries.


COMM 2014-UBS3: DBRS Confirms B(sf) Rating on Class G Debt
----------------------------------------------------------
DBRS, Inc. confirmed the ratings on the following classes of
Commercial Mortgage Pass-Through Certificates, Series 2014-UBS3
(the Certificates), issued by COMM 2014-UBS3 Mortgage Trust, as
follows:

-- Class A-1 at AAA (sf)
-- Class A-2 at AAA (sf)
-- Class A-SB at AAA (sf)
-- Class A-3 at AAA (sf)
-- Class A-4 at AAA (sf)
-- Class A-M at AAA (sf)
-- Class X-A at AAA (sf)
-- Class X-B at AAA (sf)
-- Class X-C at AAA (sf)
-- Class X-D at AAA (sf)
-- Class B at AA (sf)
-- Class PEZ at A (sf)
-- Class C at A (sf)
-- Class D at BBB (low) (sf)
-- Class E at BB (high) (sf)
-- Class F at BB (sf)
-- Class G at B (sf)

All trends are Stable. DBRS does not rate the first loss piece,
Class H. The Class PEZ certificates are exchangeable for the Class
A-M, Class B and Class C certificates (and vice versa).

The rating confirmations reflect the overall performance of the
transaction, which remains in line with DBRS expectations at
issuance. At issuance, the pool consisted of 49 fixed-rate loans
secured by 81 commercial properties. As of the February 2017
remittance, all 49 loans remain in the pool with an aggregate
outstanding principal balance of $1.04 billion, representing a
collateral reduction of 1.3% since issuance as a result of
scheduled loan amortization. As of the most recent year-end
reporting, the pool reported a weighted-average (WA) debt service
coverage ratio (DSCR) of 1.60 times (x) and WA debt yield of 9.5%,
an improvement over the WA DBRS term DSCR and DBRS debt yield at
issuance of 1.47x and 8.6%, respectively.

The pool is concentrated by loan size, as the largest loan
represents 10.1% of the pool, while the largest ten loans represent
62.2% of the pool. Four loans (26.4% of the pool) are structured
with full interest-only (IO) terms, while an additional nine loans
(33.0% of the pool) have partial IO periods remaining; of those,
six loans (20.3% of the pool) are scheduled to convert from IO to
principal and interest debt service payments within the next three
months. One loan representing 0.5% of the pool balance has fully
defeased. Loans representing 80.3% of the pool are reporting
partial-year 2016 net cash flow (NCF) figures, while loans
representing 16.4% of the pool have reported full-year 2016
figures. Based on the most recent cash flow reporting, the Top 15
loans reported a WA DSCR of 1.62x, reflective of a WA NCF growth of
9.25% over the DBRS cash flows for those loans at issuance.

As of the February 2017 remittance report, there are two loans in
special servicing, representing 1.8% of the pool balance, as well
as five loans on the servicer's watchlist, representing 7.6% of the
pool balance, including two in the Top 15. The larger of the
specially serviced loans is in foreclosure, with the special
servicer noting that resolution could be delayed, as the borrower
is contesting the foreclosure. Based on the most recent appraised
value for the collateral securing the loan, DBRS anticipates a loss
will be incurred at resolution but currently expects that loss to
be contained to the unrated Class H bond. The smaller specially
serviced loan recently transferred for delinquency, with a workout
strategy to be determined according to the special servicer.



DOLPHIN DIGITAL: CEO O'Dowd Has 22.6% Equity Stake as of Dec. 29
----------------------------------------------------------------
In an amended Schedule 13D filed with the Securities and Exchange
Commission, William O'Dowd disclosed that as of Dec. 29, 2016, he
beneficially owns 3,251,686 shares of common stock of Dolphin
Digital, or 22.6% of the Common Stock of the Company based upon
14,395,521 shares of Common Stock outstanding as of Feb. 14, 2017.


Mr. O'Dowd is the president, chairman and chief executive officer
of Dolphin Digital, the founder, president and sole shareholder of
Dolphin Entertainment and the sole member of DDM Holdings.
He directly owns 953,900 shares of Common Stock.  In addition, (i)
as the sole shareholder of Dolphin Entertainment he is deemed to
beneficially own 1,055,682 sharesof Common Stock beneficially owned
by Dolphin Entertainment and (ii) as the sole member of DDM
Holdings, he is deemed to beneficially own 1,242,104 shares of
Common Stock beneficially owned by DDM Holdings.

Dolphin Entertainment Inc. has beneficial ownership of 1,055,682
shares of Common Stock, or 7.3% of the Common Stock of the Issuer.
Dolphin Entertainment has sole voting and sole dispositive power
with respect to all the shares of Common Stock and shared voting
and shared dispositive power with respect to 0 shares of Common
Stock it beneficially owns.

Dolphin Digital Media Holdings, LLC has beneficial ownership of
1,242,104 shares of Common Stock, or 8.6% of the Common Stock of
the Issuer.  DDM Holdings has sole voting and sole dispositive
power with respect to all the shares of Common Stock and shared
voting and shared dispositive power with respect to 0 shares of
Common Stock it beneficially owns.

A full-text copy of the regulatory filing is available at:

                      https://is.gd/ZWSXhI

                      About Dolphin Digital

Coral Gables, Florida-based Dolphin Digital Media, Inc., is
dedicated to the twin causes of online safety for children and
high quality digital entertainment.  By creating and managing
child-friendly social networking websites utilizing state-of the-
art fingerprint identification technology, Dolphin Digital Media,
Inc. has taken an industry-leading position with respect to
internet safety, as well as digital entertainment.

Dolphin Digital reported a net loss of $4.05 million on $2.99
million of total revenue for the year ended Dec. 31, 2015, compared
to a net loss of $1.87 million on $2.07 million of total revenue
for the year ended Dec. 31, 2014.

As of Sept. 30, 2016, Dolphin Digital had $22.68 million in total
assets, $39.61 million in total liabilities and a total
stockholders' deficit of $16.92 million.

BDO USA, LLP, in Miami, Florida, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company has suffered recurring
losses from operations, negative cash flows from operations, and
does not have sufficient working capital.  These events raise
substantial doubt about the Company's ability to continue as a
going concern.


EASTERN OUTFITTERS: Russell R. Johnson III Representing Utilities
-----------------------------------------------------------------
Russell R. Johnson III, Esq., of the Law Firm of Russell R. Johnson
III, PLC, filed with the U.S. Bankruptcy Court for the District of
Delaware on Feb. 24, 2017, a verified statement pursuant to Rule
2019 of the Federal Rules of Bankruptcy Procedure, disclosing his
multiple representations of utility companies in the Chapter 11
case of Eastern Outfitters, LLC, et al.

These Utilities provided prepetition utility goods and services to
the Debtors, and continue to provide postpetition utility goods and
services to the Debtors:

     a. Baltimore Gas and Electric Company
        PECO Energy Company
        Attn: Merrick Friel
        Exelon Corporation
        2301 Market Street, S23-1
        Philadelphia, PA 19103

     b. New York State Electric and Gas Corporation
        Attn: Kelly Potter
        James A. Carrigg Center
        Bankruptcy Department
        18 Link Drive
        Binghamton, NY 13904

     c. The Connecticut Light and Power Company
        dba Eversource Energy
        Public Service Company of New Hampshire
        Yankee Gas Services Company
        Attn: Honor S. Heath, Esq.
        Eversource Energy
        107 Selden Street
        Berlin, CT 06037

     d. Public Service Electric and Gas Company
        Attn: Suzanne Klar, Esq.
        80 Park Plaza, T5D
        Newark, NJ 07102-0570

     e. Rochester Gas and Electric Corporation
        Attn: Patricia Cotton
        89 East Avenue
        Rochester, NY 14649

     f. Boston Gas Company
        Colonial Gas Company
        KeySpan Gas East Corporation
        Massachusetts Electric Company
        Narragansett Electric Company
        Niagara Mohawk Power Corporation
        Attn: Christopher S. Aronson
        Senior Counsel
        National Grid
        40 Sylvan Road
        Waltham, MA 20451

     g. Jersey Central Power & Light Company
        Attn: Kathy M. Hofacre
        FirstEnergy Corp.
        76 S. Main Street, A-GO-l5
        Akron, OH 44308

The nature and the amount of claims (interests) of the Utilities,
and the times of acquisition thereof are:

(a) Baltimore Gas and Electric Company, The Connecticut Light and
Power Company, New York State Electric and Gas Corporation, PECO
Energy Company, Public Service Company of New Hampshire, Public
Service Electric and Gas Company, Rochester Gas & Electric
Corporation, Yankee Gas Services Company, Boston Gas Company,
Colonial Gas Company, KeySpan Gas East Corporation, Massachusetts
Electric Company, Narragansett Electric Company and Jersey
Central Power & Light Company have unsecured claims against the
Debtors arising from prepetition utility usage; and

(b) Niagara Mohawk Power Corporation held prepetition deposits
which secured all prepetition debt.

The Firm was retained to represent the foregoing Utilities in
February 2017.  The circumstances and terms and conditions of
employment of the Firm by the Utilities is protected by the
attorney-client privilege and attorney work product doctrine.

The Firm can be reached at:

     Russell R. Johnson III, Esq.,
     Law Firm of Russell R. Johnson III, PLC
     2258 Wheatland Drive
     Manakin-Sabot, Virginia 23103-2168

                    About Eastern Outfitters

Headquartered in Meriden, Connecticut, Eastern Outfitters, LLC, is
the holding company of outdoor sports apparel and equipment
retailers Bob's Stores and Eastern Mountain Sports.

Eastern Outfitters, LLC, aka Subortis Retail Group, LLC, along with
affiliates, filed for Chapter 11 bankruptcy protection (Bankr. D.
Del. Lead Case No. 17-10243) on Feb. 5, 2017.  The petitions were
signed by Mark Walsh, chief executive officer.

Judge Laurie Selber Silverstein presides over the cases.

Eastern Outfitters, Subortis IP Holdings, and Eastern Mountain
Sports each estimated its assets and liabilities at between $100
million and $500 million each.

Robert G Burns, Esq., Jennifer Feldsher, Esq., and David M Riley,
Esq., and Mark E. Dendinger, Esq., at Bracewell LLP serve as the
Debtors' restructuring counsel.

Norman L. Pernick, Esq., Marion M Quirk, Esq., and Katharina
Earle, Esq., at Cole Schotz P.C. serve as the Debtors' Delaware
counsel.

Alixpartners, LLP, is the Debtors' turnaround advisor.  Lincoln
Partners Advisors LLC is the Debtors' financial advisor.  Kurtzman
Carson Consultants is the Debtors' claims and noticing agent.


EMAS CHIYODA: Case Summary & 30 Largest Unsecured Creditors
-----------------------------------------------------------
Debtor affiliates filing separate Chapter 11 bankruptcy petitions:

     Debtor                                         Case No.
     ------                                         --------
     EMAS CHIYODA Subsea Limited                    17-31146
     2 Snowhill
     Birmingham 846WR
     United Kingdom

     EMAS Chiyoda Subsea Inc.                       17-31139
     EMAS-AMC Pte. Ltd.                             17-31141
     EMAS Chiyoda Subsea Services Pte. Ltd.         17-31142
     Lewek Falcon Shipping Pte. Ltd.                17-31143
     Lewek Constellation Pte. Ltd.                  17-31144
     EMAS CHIYODA ROV Pte. Ltd.                     17-31145
     EMAS CHIYODA Subsea Marine Base LLC            17-31147
     EMAS CHIYODA Marine Base Holding Co., LLC      17-31149
     Gallatin Marine Management, LLC                17-31150
     EMAS CHIYODA Subsea Services LLC               17-31151
     EMAS CHIYODA Subsea Services (UK) Limited      17-31152
     EMAS CHIYODA Subsea Services B.V.              17-31153
     EMAS Saudi Arabia Ltd.                         17-31154
     EMAS CHIYODA Subsea (Thailand) Co., Ltd.       17-31155

Type of Business: The Company is an international heavy lift  
                  subsea, offshore and onshore contractor offering
                  engineering, procurement, construction,
                  transportation, installation, and commissioning
                  services at every stage of the project lifecycle

                  to deliver complex construction projects for
                  customers.

Chapter 11 Petition Date: February 27, 2017

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

Judge: Hon. Marvin Isgur

Debtors' Counsel:  George N. Panagakis, Esq.
                   Justin M. Winerman, Esq.
                   Roy Leaf, Esq.
                   SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
                   155 N. Wacker Dr.
                   Chicago, Illinois 60606-1720
                   Tel: (312) 407-0700
                   Fax: (312) 407-0411
                   E-mail: george.panagakis@skadden.com
                           justin.winerman@skadden.com
                           roy.leaf@skadden.com

                      - and -
                
                   Dominic McCahill, Esq.
                   Kathlene Burke, Esq.
                   SKADDEN, ARPS, SLATE, MEAGHER & FLOM (UK) LLP
                   40 Bank Street
                   Canary Wharf
                   London, E14 5DS
                   Tel: 44-20-7519-7000
                   Fax: 44-20-7516-7070
                   E-mail: dominic.mccahill@skadden.com
                           kathlene.burke@skadden.com

Debtors' Co-Counsel: John F. Higgins, Esq.
                     Joshua W. Wolfshohl, Esq.
                     Aaron J. Power, Esq.
                     Brandon J. Tittle, Esq.
                     Eric M. English, Esq.
                     PORTER HEDGES LLP
                     1000 Main Street, 36th Floor
                     Houston, Texas 77002
                     Tel: (713) 226-6000
                     Fax: (713) 228-1331
                     E-mail: jhiggins@porterhedges.com
                             jwolfshohl@porterhedges.com
                             apower@porterhedges.com
                             btittle@porterhedges.com
                             eenglish@porterhedges.com

Debtors'             KPMG SERVICES PTE. LTD.
Managerial
Services
Provider:

Debtors'
Claims and
Noticing
Agent:               EPIQ BANKRUPTCY SOLUTIONS, LLC

Estimated Assets: $500 million to $1 billion

Estimated Liabilities: $100 million to $500 million

The petitions were signed by Teraoka Takahiro, director.

Debtor's List of 30 Largest Unsecured Creditors:





   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
DBS Bank                           Working Capital    $40,000,000
12 Marina Boulevard, Level 3            Loan
Marina Bay Financial Centre
Tower 3
Singapore, 018982
Singapore
Tel: +65 6878 2024
Fax: 64451267
Email: pat.chiam@dbs.com

DBS Bank                            Working Capital    $30,000,000
12 Marina Boulevard, Level 3             Loan
Marina Bay Financial Centre,
Tower 3
Singapore, 018982
Singapore
Tel: +65 6878 2024
Fax: 64451267
Email: pat.chiam@dbs.com

DBS Bank Limited                     Bank Guaranty     $14,636,231
12 Marina Boulevard #46-04               Claims
DBS Asia Central@MBFC Tower 3
Singapore, 018982
Singapore
Tel: 6878 2024
Fax: 64451267
Email: patchiam@dbs.com

DNB Bank ASA, Singapore Branch      Bank Guarantee     $14,636,231
8 Shenton Way, Temasek Tower            Claims
Singapore, 068811
Singapore
Tel: 6212 0710
Fax: 65 6225 7007
Email: ian.thia@dnbnor.no

Overseas-Chinese Banking            Bank Guarantee     $13,118,982
Corporation Ltd.                        Claims
63 Chulia Street
#06-00 OCBC Centre East
Singapore, 049514
Singapore
Tel: 65 9694 1264, 65 6318 7222
Fax: 65 6534 3986
Email: saswiral@ocbc.com

Internal Revenue Service Center        Tax Claim        $8,591,376
1111 Constitution Avenue NW
Washington, DC 20224
Tel: 202-283-1710

London Marine Consultants Ltd.           Trade          $8,322,894
Pinnacle House
23-26 St Dunstan's Hill
London EC3R 8HN
United Kingdom
Tel: 44 0 20 7621 0050
Fax: 44 0 20 7220 7730
Email: lmc@londonmarine.co.uk

Coastal Trade Limited                Trade/Non-Trade    $7,613,516
3 Cromwell Place
London, SW7 2JE
England

Bibby Offshore Limited                    Trade         $6,074,057

Atmosphere One
Prospect Road, Westhill
Aberdeen, AB32 6FJ
Scotland
Tel: 44 0 1224 857755
Fax: 44 0 1224 284444
Email: info@bibbyoffshore.com

Standard Chartered Bank              Bank Guarantee     $5,626,880
8 Marina Boulevard #27-01                Claims
Marina Bay Financial Centre,
Tower 1
Singapore, 018982
Singapore
Tel: 65 6596 7064
Fax: 66348119
Email: vivien.lhlow@sc.com

Serimax North America, LLC                Trade         $4,451,357
11315 West Little York Rd. Bldg 3
Houston, Texas 77041
Tel: +350 20051777/8, 832-230-2700
Fax: +350 20051779
Email: operations@gacgibraltar.com

Tigermar Global Pte Limited           Trade/No-Trade    $3,185,595
8 Marina View, Asia Square  
Tower 1
#07-04
Singapore, SG
Tel: 6744 7055, 65 6715 8760
Fax: 6744 7066, 65 6532 0194
Email: info@tigermar.com

Keppel Shipyard Limited                    Trade        $2,764,580
51 Pioneer Sector 1
Singapore, 628437
Singapore
Tel: 47-403095350, 65-6861-4141
Fax: 65-6861-7767
Email: brokers@f3offshore.com,
       ks@keppelshipyard.com

Canyon Offshore, Inc.                     Trade         $2,761,372
400 N. Sam Houston Pkwy East
Suite 400
Houston, Texas 77060 US
Tel: 281-618-0400
Fax: 281-618-0500

Rana Diving S.P.A.                        Trade         $2,439,336
Via Del Trabaaccolo 16-48122
Ravenna Italy
Tel: 39 0544 530742
Fax: 39 0544 531015
Email: account@benline.com.sg,
       rana@ranadiving.it

Kuiper International Pte Ltd.             Trade         $2,353,435
14 Robinson Road #07-10
Far East Finance Building
Singapore, SGP
Tel: 65 6224 4510
Fax: 65 6224 4511
Email: info@ki.sg

Chengxi Shipyard (Guangzhou)              Trade         $2,187,728
Co. Ltd.
No. 10 Qihang Road, Longxue
Street, Nansha
Guangzhou, China
Tel: 86 510 8166 8160
Email: jasentchow@chengxi.com

Crowley Marine Services Inc.              Trade         $1,886,707
15894 Diplomatic Plaza DR
Houston, Texas 77032 US
Tel: 832-850-4100
Fax: 832-850-4141

Technip Far East SDN BHD                  Trade         $1,837,396
Wisma Technip, No 241, 2nd
Floor, Jalan Tun Razak, Wilayah
Persekutuan 50400 Kuala
Lumpur Malaysia
Tel: 603 2116 7888
Fax: + 603 2116 7999

BAE System Australia Ltd.                 Trade         $1,804,987
Edinburgh Parks Taranaki Road
Edinburgh SA 5111
Tel: 61 8 8480 8888
Email: auswebinfo@baesystem.com.au

Gulfmark Americas Inc.                    Trade         $1,691,280
842 W Sam Houston PKWY North
Suite 400
Houston, TX 77024
Tel: 713-369-7300

IHC SAS BV                                Trade         $1,319,273
Bedrijfsweg 23 2404 CB Alphen
AAN Den RIJN
Tel: +31 88 015 61 00
Email: info.sas@royalihc.com

Huisman Equipment BV                      Trade         $1,230,924
Admiraal Trompstraat 2, 3115 HH
PO Box 150 3100 AS Schiedam
Harbour No. 561
The Netherlands
Tel: 832-487-7300, 33 88 070 2222
Email: etta.chatterjee@emaschiyoda.com
       ap@hisman-nl.com

Worleyparsons PTE Limited                 Trade         $1,089,200
111 Somerset Road, #12-05
Tripleone Somerset, Singapore
238164
Tel: +65 6735 8444
Fax: +65 6735 7444

Horizon Survery Company (FZC)             Trade         $1,021,183
P.O. Box 68785, SAIF Zone,
Sharjah
Tel: + 971 6 557 3045
Fax: + 971 6 557 3047

James Fisher Subsea Excavation            Trade           $978,374
PTE. Limited
Paya Lebar Square
#08-07, 60 Paya Lebar Road
Singapore, 409051
Singapore
Tel: 65-6225-1163
     65 6887 3613
Fax: 65-6225-4945
Email: weitung.lim@jitsun.com

SAL Heavy Lift GMBH                       Trade           $953,505
Brooktorkai 20
20457 Hamburg
Germany
Tel: 6467 3923/6468 8776 49 40
     380380-0
Fax: 6469 6330, 49 40 380380-600
Email: Elinkspare@yahoo.com

H.J. Stauble Limited                      Trade           $949,123
3-5 Maharaj Avenue By-Pass
San Fernando
Trinidad and Tobago, WI
Tel: 868-653-1870
Fax: 868-657-2810
Email: stauble@tstt.net.tt

Shin Yang Shipping Co., Ltd.              Trade           $936,845
88-1 Songjong-dong Tonghae-shi
Tonghae-SHI
Gangwon, South Korea
Tel: +234 808 313 1138
     033-522-3422
Fax: 033-522-2907
Email: info@gulfships.net

C&C Technologies Inc.                     Trade           $911,742
730 East Kaliste Saloom Road
Lafayette, LA 70508
Tel: 337-210-0000
Fax: 337-210-0003


EMAS CHIYODA: Will Implement Revised Business Plan Thru Chapter 11
------------------------------------------------------------------
Having insufficient cash to meet its day-to-day operating needs,
EMAS CHIYODA Subsea Limited, together with 14 affiliated companies,
has filed a voluntary petition under Chapter 11 of the Bankruptcy
Code blaming deteriorating market conditions and intense
competition in the deep-sea construction business for its financial
troubles.

EMAS Chiyoda Subsea (ECS) is a joint-venture run by the SGX-listed
Ezra Holdings (40 percent) and the Japanese listed firms Chiyoda
Corporation (35 percent) and NYK (25 percent), according to CNBC.

According to the bankruptcy filing, the Company's revenue and cash
flows have come under significant strain due to, among other
things, falling demand for its services as a result of the
depressed market conditions in the offshore and subsea construction
market it serves; significant vessel operating costs; and a
tightening of credit conditions, which ultimately led to its banks
freezing various credit lines.

"As a result of the global slowdown in the oil and gas industry,
there has been low growth and limited new deep water exploration
and production leading to low vessel utilization, which has had a
negative impact on the Company's financial situation," said Stephen
H. McGuire, the Company's general counsel.  "Moreover, the deepsea
offshore markets in which the Company operates are highly
competitive."

With U.S. headquarters in Houston, Texas, the Company provides
services for subsea inspection, maintenance and repair, well
intervention, drilling, and decommission work primarily to the oil
and gas sector.  Its domestic and foreign Debtor and non-Debtor
subsidiaries operate throughout the world, including in the United
States, Singapore, Norway, Saudi Arabia, Australia, the
Netherlands, Scotland, Thailand, and Africa.

As of the Petition Date, the Company's funded debt consists of
approximately $480 million of secured debt and approximately $175
million of unsecured debt.  In addition, the Company estimates
contingent debt under Bank Guarantees of approximately $58 million,
more than $150 million of remaining lease amounts under certain
charters (not including those owed by non-Debtor affiliates), and
$103 million in trade debt as of the Petition Date.

Mr. McGuire related that the Company has taken numerous actions to
mitigate the effects of the decline in activity levels, especially
given the substantial fixed cost pressure.  In particular,
management has made steady efforts to reduce operating costs,
including the vessel operating costs, by, among other things,
attempting to renegotiate vessel repayments, reducing fixed costs,
and reducing variable costs via staff reductions and relocations.
However, Mr. McGuire maintained, these cost saving maneuvers have
had mixed success.

As a result of the deteriorating market conditions in the oil and
gas sector coupled with the Company's financial difficulties, the
Company's lenders have frozen borrowing availability under the
Company's prepetition facilities, limiting the cash available to
meet its operating needs.  This led to the Company and its
financial advisors developing a revised business plan.  The
Business Plan, which showed a need for substantial additional
funding, was shown to the Company's shareholders, along with a
request for additional funding to support the Business Plan.

Subsea 7 S.A. and equityholder Chiyoda Corporation have agreed to
provide up to $90 million debtor-in-possession financing necessary
for the Debtors to operate their businesses, preserve value, and
pursue their restructuring goals, subject to the Court's approval.

To minimize the adverse effects of filing for Chapter 11 on their
business and their international operations, the Debtors have filed
motions and pleadings seeking various types of "first day" relief
including, among other things, authority to pay employee
obligations and authority to prohibit utility companies from
discontinuing services.

The Debtors' cases have been assigned to U.S. Bankruptcy Judge
Marvin Isgur.  The Debtors are seeking to have their cases jointly
administered for procedural purposes under the main case docket of
EMAS CHIYODA Subsea Limited Case No. 17-31146.

Skadden, Arps, Slate, Meagher & Flom LLP serves as counsel to the
Debtors.  Porter Hedges LLP serves as the Debtors' co-counsel.
KPMG Services Pte. Ltd. provides managerial services to the
Debtors.  Epiq Bankruptcy Solutions, LLC, acts as the Debtors'
claims and noticing agent.


ENERGY FUTURE: Asks Court OK of Makewhole Claims Settlement
-----------------------------------------------------------
Energy Future Holdings Corp and its debtor-affiliates ask the U.S.
Bankruptcy Court for the District of Delaware to consider approval
of a settlement with 67.5% of the holders of general unsecured
claims against the EFIH Debtors, holders of EFIH first lien note
claims and holders of EFIH second lien note claims that would
resolve the Makewhole litigation.

The Debtors recount that on Nov. 17, 2016, just weeks before the
hearing to consider confirmation of the as-then-drafted plan of
reorganization (the "Prior Plan") with respect to the EFH/EFIH
Debtors, the U.S. Court of Appeals for the Third Circuit issued an
opinion (the "Makewhole Opinion") reversing the Bankruptcy Court's
order disallowing the EFIH First Lien Makewhole Claims and the EFIH
Second Lien Makewhole Claims.  The Makewhole Opinion rendered the
Makewhole Claims neither Disallowed Makewhole Claims nor Allowed
Makewhole Claims, meaning that the EFH/EFIH Debtors could no longer
satisfy a condition precedent to the Prior Plan.

The EFH/EFIH Debtors engaged in negotiations with key creditor
groups at EFIH to attempt to negotiate a consensual path forward
and, ultimately, developed and filed a plan of reorganization (the
"Seventh Amended Plan") that reflected a settlement reached wtih
the Supporting EFIH Unsecured Creditors to continue to pursue the
Makewhole Litigation and, in the meantime, escrow funds on account
of disputed claims asserted by the EFIH Secured Trustees and
Holders of EFIH First Lien Notes Claims and EFIH Second Lien Notes
Claims.  ON the eve of the hearing to consider confirmation of the
Seventh Amended Plan, the EFH/EFIH Debtors, the Supporting SEcured
Creditors, and the Supporting EFIH Unsecured Creditors reached an
agreement in principle to settle the Makewhole Claims, which is
reflected on the Eight Amended Plan.

In addition to the nearly $1 billion in Makewhole Claims and
interest that could become allowed as a result of the Makewhole
Litigation, the Debtors faced mounting legal fees and other
expenses.  THE EFIH Settlement provides for the payment of less
than 100 percent of the Makewhole Claims and cuts off the run-rate
interest and litigation costs.

The EFIH settlement provides, among other things:

   a) EFIH First Lien Claims: The Debtors will pay (a) 95% of (i)
the Makewhole Claims in respect of the EFIH first lien notes, and
(ii) the interest, at the contract rate, on the EFIH first lien
Makewhole Claims accrued as of the date of repayment; (b) pursuant
to Section 506(b) of the Bankruptcy Code, 100% of the documented
fees, expenses, and indemnification claim, if any, incurred by the
EFIH first lien notes trustee and supporting EFIH first lien
creditors; and (c) 100% of any additional accrued and unpaid
interest, again at the contract rate.

   b) EFIH Second Lien Claims: The Debtors will pay (a) 87.5% of
(i) the Makewhole Claims in respect of the EFIH second lien notes,
and (ii) the interest, at the contract rate, on the EFIH second
lien Makewhole Claims accrued as of the date of repayment; (b)
pursuant to Section 506(b) of the Bankruptcy Code, 100% of the
documented fees, expenses, and indemnification claim, if any,
incurred by the EFIH first lien notes trustee and supporting EFIH
second lien creditors; and (c) 100% of any additional accrued and
unpaid interest, again at the contract rate.

   c) Temporary Stay and Ultimate Termination of Makewhole
Litigation:  The Debtors say they will seek a temporary stay of
litigation regarding the Makewhole claims and, upon entry of the
order, file a notice or pleading withdrawing the request for
rehearing currently pending with the Third Circuit, upon remand to
the Bankruptcy Court, the Debtors and the EFIH secured trustees
will enter a stipulation of dismissal of the Makewhole litigation
with prejudice.

   d) Vote to Accept the Plan.  The Supporting Secured Creditors
will be deemed by entry of the EFH confirmation order have changed
any vote to reject the plan to a vote to accept the plan.

Objections to the Debtors' motion, if any, must be in writing and
filed on or before March 21, 2017, at 4:00 p.m. (ET) with U.S.
Bankruptcy Court for the District of Delaware, 824 North Market
Street, 3rd Floor, Wilmington, Delaware.  A hearing on the
objection will be held before the Hon. Christopher S. Sontchi on
March 28, 2017, at 10:00 a.m. (ET).

A copy of the motion, the proposed order granting the Motion, and
the EFIH settlement may be obtained at
http://dm.epiq11.com/content/EFIHsettlement.pdf
or by calling the Debtors' restructuring hotline at (877) 276-7311.


Further information regarding the Debtors' motion or EFIH
settlement, contact (844) 415-6962 or e-mail
efhcorrespondence@kirkland.com.

                       About Energy Future

Energy Future Holdings Corp., formerly known as TXU Corp., is a
privately held diversified energy holding company with a Portfolio
of competitive and regulated energy businesses in Texas.

Oncor, an 80 percent-owned entity within the EFH group, is the
largest regulated transmission and distribution utility in Texas.

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

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

The Debtors' cases have been assigned to Judge Christopher S.
Sontchi (CSS).

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

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

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

Wilmington Savings Fund Society, FSB, the successor trustee for the
second-lien noteholders owed about $1.6 billion, is represented by
Ashby & Geddes, P.A.'s William P. Bowden, Esq., and Gregory A.
Taylor, Esq., and Brown Rudnick LLP's Edward S. Weisfelner, Esq.,
Jeffrey L. Jonas, Esq., Andrew P. Strehle, Esq., Jeremy B. Coffey,
Esq., and Howard L. Siegel, Esq.  An Official Committee of
Unsecured Creditors has been appointed in the case. The Committee
represents the interests of the unsecured creditors of only Energy
Future Competitive Holdings Company LLC; EFCH's direct subsidiary,
Texas Competitive Electric Holdings Company LLC; and EFH Corporate
Services Company, and of no other debtors.  The Committee has
selected Morrison & Foerster LLP and Polsinelli PC for
representation in this high-profile energy restructuring.  The
lawyers working on the case are James M. Peck, Esq., Brett H.
Miller, Esq., and Lorenzo Marinuzzi, Esq., at Morrison & Foerster
LLP; and Christopher A. Ward, Esq., Justin K. Edelson, Esq., Shanti
M. Katona, Esq., and Edward Fox, Esq., at Polsinelli PC.

                          *     *     *

In December 2015, the Bankruptcy Court confirmed the Debtors'
reorganization plan, which contemplated a tax-free spin of the
company's competitive businesses, including Luminant and TXU
Energy, and the $20 billion sale of its holdings in non-debtor
electricity transaction unit Oncor Electric Delivery Co. to a
consortium of investors.  But the Plan became null and void after
certain first lien creditors notified the occurrence of a "plan
support termination event."

The Debtors filed a new plan of reorganization on May 1, 2016, as
subsequently amended.  The new Chapter 11 plan features alternative
options for dealing with the Company's stake in electricity
transmission unit Oncor.

On Aug. 29, 2016, Judge Sontchi confirmed the Chapter 11 exit plans
of two of Energy Future Holdings Corp.'s subsidiaries, power
generator Luminant and retail electricity provider TXU Energy Inc.
(the "T-Side Debtors").  The Plan became effective on Oct. 3,
2016.

On Sept. 21, 2016, the Debtors filed the E-Side Plan and the
Disclosure Statement for the Fourth Amended Joint Plan of
Reorganization of Energy Future Holdings Corp., et al., Pursuant to
Chapter 11 of the Bankruptcy Code as it Applies to the EFH Debtors
and EFIH Debtors.



ERIE ACQUISITION: Moody's Lowers CFR to B3 on Weak Sales
--------------------------------------------------------
Moody's Investors Service downgraded Erie Acquisition Holdings,
Inc.'s Corporate Family Rating (CFR) to B3 from B2 and its
Probability of Default Rating (PDR) to B3-PD from B2-PD. Moody's
also downgraded GCA's senior secured first lien credit facility
ratings (including term loan and revolver) to B2 from B1 and its
second lien senior secured term loan to Caa2 from Caa1. The rating
outlook is stable.

The downgrade of GCA's CFR reflects weaker-than-expected sales and
profitability since the 2016 leveraged buyout (LBO), as well as
Moody's view that GCA's financial risk profile will remain elevated
over the next 12-18 months. GCA's underperformance is being driven
by slower than expected growth in its Education segment, which in
the past has provided for solid growth prospects with highly
reliable and stable revenue and cash flow stream. Moody's has
tapered its revenue and earnings growth expectation for the
Education segment due to continuing pricing pressure relating to
service renewals and new contracts, which have dampened the
company's already weak margins. The modest revenue growth in the
Education segment was not sufficient to offset the negative
operating trend in GCA's Commercial segment, which remains
depressed due customer losses and lower volumes with large
commercial clients. Since its 2016 LBO, GCA's debt-to-EBITDA
(Moody's adjusted and reflecting a full year of new contracts
signed) has not improved as previously expected, and remained
around 7.0 times (estimated at December 31, 2016), which is no
longer supportive of a B2 rating.

While industry fundamentals for outsourcing janitorial related
services remain sound, Moody's is concerned about GCA's prospects
for deleveraging in the near term given expectations for
low-single-digit revenue and earnings growth and modest free cash
flow generation. GCA's free cash flow is materially lower than
previously anticipated and will delay the company's progress in
repaying debt. As such, Moody's expects that over the next 12-18
months GCA's debt-to-EBITDA will remain in the high 6.0 times.

Moody's tool the following rating actions on Erie Acquisition
Holdings, Inc.

-- Corporate Family Rating, downgraded to B3 from B2

-- Probability of Default Rating, downgraded to B3-PD from B2-PD

-- $100 million senior secured revolving credit facility due
    2021, downgraded to B2 (LGD3) from B1 (LGD3)

-- $515 million ($507 million outstanding at December 31, 2016)
    senior secured first lien term loan due 2023, downgraded to B2

    (LGD3) from B1 (LGD3)

-- $160 million senior secured second lien term loan due 2024,
    downgraded to Caa2 (LGD5) from Caa1 (LGD5)

-- Outlook, stable

RATINGS RATIONALE

GCA's B3 CFR reflects the company's high financial leverage
following the March 2016 LBO by affiliates of Thomas H. Lee
Partners L.P. and Goldman Sachs & Co, with estimated pro-forma
debt-to-EBITDA at around 7.0 times (Moody's adjusted and reflecting
full year of new contracts). The rating is also constrained by the
company's modest revenue size and limited service offerings, low
operating margin, and intensified competitive environment that will
pressure topline growth and could further erode margin. However,
the ratings derive benefit from the company's strong market
position in the K-12 education market and favorable business
fundamentals for outsourcing custodial and related services at a
time when school districts as well as the company's commercial
clients look to streamline costs. Moody's expects GCA to grow
revenue and earnings in the low single digit range, with majority
of growth derived from the Education segment where outsourcing of
custodial and related services is relatively untapped. GCA's
contracts averaging five years for Education customers and three
years in the Commercial division, while renewal rates above 90%
make revenue stable and predictable, providing further support for
the rating. The rating is also supported by Moody's expectation
that GCA will maintain good liquidity over the next 12-15 months.

The stable rating outlook reflects Moody's expectation for
low-single digit revenue and earnings growth and gradual
deleveraging in the near term. Moody's also expects the company
will generate positive free cash flow that will be used to repay
moderate amount of debt and deleverage below 7.0 times over the
next 12-18 months.

The ratings could be downgraded if GCA experiences a significant
deterioration in revenue growth due to price erosion, escalating
customer costs or customer losses leading to diminished EBITDA.
Negative free cash flow generation and reduced availability under
the revolver could also result in a negative rating action.

Given GCA's high financial leverage and Moody's expectation for
only modest free cash flow generation, a ratings upgrade is not
expected in the intermediate term. Profitable revenue growth that
leads to a materials reduction in leverage and more robust free
cash flow generation will be necessary for an upgrade.
Quantitatively, the ratings could be upgraded if GCA sustains
debt-to-EBITDA (Moody's adjusted) below 6.0 times and EBITA margin
sustained above 8%.

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.

GCA provides custodial and related services to business and
educational customers in the U.S. and Puerto Rico. Revenues for the
twelve months ended December 31, 2016 was estimated at around $1
billion. GCA is majority-owned by affiliates of Thomas H. Lee
Partners L.P. and Goldman, Sachs & Co.

REGULATORY DISCLOSURES

For ratings issued on a program, series or category/class of debt,
this announcement provides certain regulatory disclosures in
relation to each rating of a subsequently issued bond or note of
the same series or category/class of debt or pursuant to a program
for which the ratings are derived exclusively from existing ratings
in accordance with Moody's rating practices. For ratings issued on
a support provider, this announcement provides certain regulatory
disclosures in relation to the rating action on the support
provider and in relation to each particular rating action for
securities that derive their credit ratings from the support
provider's credit rating. For provisional ratings, this
announcement provides certain regulatory disclosures in relation to
the provisional rating assigned, and in relation to a definitive
rating that may be assigned subsequent to the final issuance of the
debt, in each case where the transaction structure and terms have
not changed prior to the assignment of the definitive rating in a
manner that would have affected the rating.

For any affected securities or rated entities receiving direct
credit support from the primary entity(ies) of this rating action,
and whose ratings may change as a result of this rating action, the
associated regulatory disclosures will be those of the guarantor
entity. Exceptions to this approach exist for the following
disclosures, if applicable to jurisdiction: Ancillary Services,
Disclosure to rated entity, Disclosure from rated entity.



EXPERIMENTAL MACHINE: Hires Clark Machinery as Sales Broker
-----------------------------------------------------------
Experimental Machine, Inc., seeks authority from the U.S.
Bankruptcy Court for the District of Maryland to employ Clark
Machinery Sales, LLC, as sales broker to the Debtor.

Experimental Machine requires Clark Machinery to market and sell
the Debtor's asset known as Haas VF9/40, SN: 1089021.

Clark Machinery will be paid at a commission of 10% of the sales
price.

Troy Clark, member of Clark Machinery Sales, LLC, 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 Debtor and its estates.

Clark Machinery can be reached at:

     Troy Clark
     CLARK MACHINERY SALES, LLC
     11350 McCormick Ep 4 Road, Suite 702
     Hunt Valley, MD 21031
     Tel: (410) 252-5494

                About Experimental Machine

Experimental Machine, Inc., filed a chapter 11 petition (Bankr. D.
Md. Case No. 16-25294) on Nov. 18, 2016.  The Debtor tapped Michael
S. Myers, Esq., at Scarlett, Croll & Myers, P.A., as counsel.



FAMILY CHILD: Taps Maples Law Firm as Legal Counsel
---------------------------------------------------
Family Child Care, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Alabama to hire legal counsel in
connection with its Chapter 11 case.

The Debtor proposes to hire Maples Law Firm, P.C. to give legal
advice regarding its duties under the Bankruptcy Code, conduct
examinations related to its case, prepare a bankruptcy plan, and
provide other legal services.

The hourly rates charged by the firm are:

     Partners              $360
     Associates     $205 - $215
     Paralegals      $55 - $130

Stuart Maples, Esq., at Maples Law Firm, disclosed in a court
filing that no member of his firm represents or holds any interest
adverse to the Debtor's bankruptcy estate.

The firm can be reached through:

     Stuart M. Maples, Esq.
     Maples Law Firm, PC
     200 Clinton Ave. West, Suite 1000
     Huntsville, AL 35801
     Tel: (256) 489-9779
     Fax: (256) 489-9720
     Email: smaples@mapleslawfirmpc.com

                     About Family Child Care

Family Child Care, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ala. Case No. 17-80334) on February 3,
2017.  The petition was signed by Troy Ponder, owner.  The case is
assigned to Judge Clifton R. Jessup Jr.

At the time of the filing, the Debtor estimated assets of less than
$50,000 and liabilities of $1 million to $10 million.


FUNCTION(X) INC: Reports Second Quarter Net Loss of $2.77 Million
-----------------------------------------------------------------
Function(x) Inc. filed with the Securities and Exchange Commission
its quarterly report on Form 10-Q disclosing a net loss of $2.77
million on $1.21 million of revenues for the three months ended
Dec. 31, 2016, compared to a net loss of $44.69 million on $1.78
million of revenues for the same period during the prior year.

For the six months ended Dec. 31, 2016, the Company reported a net
loss of $10.32 million on $1.87 million of revenues compared to a
net loss of $58.10 million on $3.25 million of revenues for the six
months ended Dec. 31, 2015.

As of Dec. 31, 2016, Function(x) had $31.80 million in total
assets, $27.94 million in total liabilities and $3.85 million in
total stockholders' equity.

At Dec. 31, 2016, and June 30, 2016, the Company had cash balances
of approximately $122,000 and $537,000, respectively.  

As of Dec. 31, 2016, Function(x) had approximately $1,785,000
available under its lines of credit.

"Our capital requirements to fund our operating segments are
variable based on a few key factors.  With respect to Wetpaint, the
key factors among others include quality content creation, monthly
unique visitors and our ability to procure advertising inventory to
properly monetize our user base.  With respect to Choose Digital,
the key factors are our ability to launch new clients and the cost
and our ability to purchase digital content at an attractive price.
In respect to DDGG, the key factors are our ability to attract new
business-to-business partners, the number of players and our
ability to set the prize awards at appropriate levels to reduce
overlay.  These factors combine to determine our cash needs for
calendar 2017.  As we increase Wetpaint's number of monthly unique
users and number of advertising partners, we would expect to
generate increased revenue from the sale of digital media on the
Wetpaint website and expect these sales to be a source of liquidity
within such period for this operating segment.  If we can increase
Choose Digital's client base, we would expect to generate increased
revenue from the provision of digital content to the clients.  If
we can increase DDGG's client base, we would expect to generate
increased revenue from the provision of a white label fantasy
sports gaming platform and would expect these sales to be a source
of liquidity within such period for this operating segment.
However, there is no guarantee that revenues will exceed business
fixed and variable costs in calendar 2016 or ever.  In respect to
our operating costs, employee salaries, cost of content
expenditures, leases of office space, and costs of cloud computing
and hosting services constitute the majority of our monthly
operating expenses. With the exception of leased office space, our
operating costs across the operating segments are expected to
increase as we add users and clients, work to create more content
to entice users, and create new features and functionality on the
Choose Digital and DDGG platforms.  The overall level of expenses
will be reflective of management's view of the current
opportunities for the operating segments within their respective
marketplaces and our strategic decisions.  We utilize significant
computing resources across our business to run and develop our
website and platforms and purchase certain server hardware;
however, we lease the majority of needed computing hardware,
bandwidth, and co-location facilities.  Accordingly, we can limit
the cost of these servers to be in line with business growth. We
plan to carefully manage our growth and costs to attempt to meet
the goals of our business plan for such period."

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

                      https://is.gd/05g7B4

                     About Function(x)Inc.

Based in New York, FunctionX Inc (NASDAQ:FNCX) is a diversified
media and entertainment company.  The Company conducts three lines
of businesses, which are digital publishing through Wetpaint.com,
Inc. (Wetpaint) and Rant, Inc. (Rant); fantasy sports gaming
through DraftDay Gaming Group, Inc. (DDGG), and digital content
distribution through Choose Digital, Inc. (Choose Digital).  The
Company's segments include Wetpaint, which is a media channel
reporting original news stories and publishing information content
covering television shows, music, celebrities, entertainment news
and fashion; Choose Digital, which is a business-to-business
platform for delivering digital content; DDGG, which is a
business-to-business operator of daily fantasy sports, and Other.
The Company's digital publishing business also includes Rant, which
is a digital publisher that publishes original content in over 13
verticals, such as in sports, entertainment, pets, cars and food.

The Company incurred a net loss of $63.68 million for the year
ended June 30, 2016, compared to a net loss of $78.53 million for
the year ended June 30, 2015.

BDO USA, LLP, in New York, issued a "going concern" qualification
on the consolidated financial statements for the year ended
June 30, 2016, citing that the Company has suffered recurring
losses from operations and at June 30, 2016, has a deficiency in
working capital that raise substantial doubt about its ability to
continue as a going concern.


GATOR EQUIPMENT: Seeks to Hire Southeast Auction as Auctioneer
--------------------------------------------------------------
An affiliate of Gator Equipment Rentals of Iberia, LLC seeks
approval from the U.S. Bankruptcy Court for the Western District of
Louisiana to hire an auctioneer.

Gator Equipment Rentals LLC proposes to hire Southeast Auction
Company in connection with the sale of a 2008 Caterpillar TL943
Lift owned by the company.

The firm will receive 5% of the gross proceeds from the sale of the
equipment.

Southeast Auction is a "disinterested person" as defined in section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Southeast Auction Company
     14433 Highway 69 South
     Tuscaloosa, AL 35405
     Phone: (205) 758-3068
     Fax: (205) 758-1071

               About Gator Equipment Rentals of Iberia

Gator Equipment Rentals of Iberia, LLC, Gator Equipment Rental of
Fourchon, LLC, Gator Crane Services, LLC, and Gator Equipment
Rentals, LLC, filed Chapter 11 petitions (Bankr. W.D. La. Lead Case
Nos. 16-51667) on Dec. 5, 2016.  Judge Robert Summerhays oversees
the Debtors' cases.  The Debtors are represented by Paul Douglas
Stewart, Jr., Esq., Brandon A. Brown, Esq., and Ryan J. Richmond,
Esq., at Stewart Robbins & Brown LLC.  They also have employed
BlackBriar Advisors, LLC to provide a chief restructuring officer;
and Gordon Brothers Asset Advisors, LLC as equipment appraisers.

Gator Equipment Rentals of Iberia and Gator Equipment Rentals of
Fourchon each listed under $50,000 in assets and between $1 million
and $10 million in liabilities.  Gator Crane Service, and Gator
Equipment Rentals listed between $1 million and $10 million in both
assets and liabilities.


GLYECO INC: Leonid Frenkel Owns 6.58% Equity Stake as of Dec. 31
----------------------------------------------------------------
In an amended Schedule 13G filed with the Securities and Exchange
Commission, Leonid Frenkel disclosed that as of Dec. 31, 2016, he
beneficially owns 8,052,706 shares of common stock of Glyeco, Inc.
representing 6.58 percent of the shares outstanding.
  
Leonid Frenkel is the managing member of Triage Capital LF Group,
LLC, a Delaware limited liability company that serves as the
general partner and exercises investment discretion over the
accounts of a number of investment vehicles.  None of those
investment vehicles has beneficial ownership of 5% or more of any
class of the Common Stock.

Mr. Frenkel and his affiliates own common shares, options and
warrants of Glyeco.  The options and warrants, if fully executed,
exceed the number of common shares reported on this Schedule.
However, the terms of such options and warrants do not permit Mr.
Frenkel or his affiliates from converting all or any portion of the
options and warrants into common shares if such conversion would
result in beneficial ownership, after giving effect to the
conversion, by Mr. Frenkel or his affiliates, of more than 9.99% of
the outstanding shares of common stock of the Issuer.

A full-text copy of the regulatory filing is available at:

                      https://is.gd/nhVpVJ

                       About GlyEco, Inc.

Phoenix, Ariz.-based GlyEco, Inc., is a green chemistry company
formed to roll-out its proprietary and patent pending glycol
recycling technology that transforms waste glycols, a hazardous
material, into profitable green products.

GlyEco reported a net loss available to common shareholders of
$12.5 million on $7.36 million of net sales for the year ended Dec.
31, 2015, compared to a net loss available to common shareholders
of $8.73 million on $5.89 million of net sales for the year ended
Dec. 31, 2014.

As of Sept. 30, 2016, GyleCo had $5.73 million in total assets,
$1.31 million in total liabilities and $4.42 million in total
stockholders' equity.

KMJ Corbin & Company LLP, in Costa Mesa, California, issued a
"going concern" opinion in its report on the consolidated financial
statements for the year ended Dec. 31, 2015, citing that the
Company has had recurring losses from operations, has negative
operating cash flows during the year ended Dec. 31, 2015, and has
an accumulated deficit of $34,550,503 as of Dec. 31, 2015.  These
factors raise substantial doubt about the Company's ability to
continue as a going concern.


GREAT BASIN: Proposes to Sell $10 Million Worth of Units
--------------------------------------------------------
Great Basin Scientific, Inc. filed a Form S-1 registration
statement with the Securities and Exchange Commission relating to
the offering of an undetermined number of Class A Units, each Class
A Unit consisting of ___ share of its common stock, par value
$0.0001 and ___ Series J Warrants, each whole Series J Warrant to
purchase ____ share of its common stock, subject to adjustment.
The proposed maximum aggregate offering price is $10,000,000.

The Company's common stock is quoted on the OTCQB marketplace under
the symbol "GBSN."  On Feb. 8, 2017, the last reported bid price of
the Company's common stock on the OTCQB was $0.0017 per share.
There is no established trading market for the Offering Warrants
and the Company does not expect an active trading market to
develop.  In addition, the Company does not intend to list the
Offering Warrants on any securities exchange or other trading
market.  Without an active trading market, the liquidity of the
Offering Warrants will be limited.

The information in the prospectus is preliminary, not complete and
may be changed.  The Company may not sell these securities until
the registration statement filed with the SEC is effective.

A full-text copy of the preliminary prospectus is available at:

                      https://is.gd/2qOsc9

                        About Great Basin

Great Basin Scientific is a molecular diagnostic testing company
focused on the development and commercialization of its patented,
molecular diagnostic platform designed to test for infectious
disease, especially hospital-acquired infections.  The Company
believes that small to medium sized hospital laboratories, those
under 400 beds, are in need of simpler and more affordable
molecular diagnostic testing methods.  The Company markets a system
that combines both affordability and ease-of-use, when compared to
other commercially available molecular testing methods, which the
Company believes will accelerate the adoption of molecular testing
in small to medium sized hospitals.  The Company's system includes
an analyzer, which it provides for its customers' use without
charge in the United States, and a diagnostic cartridge, which the
Company sells to its customers.

Great Basin reported a net loss of $57.9 million in 2015 following
a net loss of $21.7 million in 2014.

As of Sept. 30, 2016, Great Basin had $83.40 million in total
assets, $144.9 million in total liabilities, and a total
stockholders' deficit of $61.47 million.

Mantyla McReynolds, LLC, in Salt Lake City, Utah, issued a "going
concern" opinion in its report on the consolidated financial
statements for the year ended Dec. 31, 2015, citing that the
Company has incurred substantial losses from operations causing
negative working capital and negative operating cash flows.  These
issues raise substantial doubt about its ability to continue as a
going concern, the auditors said.


GREATER LEWISTON: Taps Imblum Law Offices as Legal Counsel
----------------------------------------------------------
Greater Lewistown Shopping Plaza LP seeks approval from the U.S.
Bankruptcy Court for the Middle District of Pennsylvania to hire
legal counsel.

The Debtor proposes to hire Imblum Law Offices, P.C. to give legal
advice regarding its duties under the Bankruptcy Code, and provide
other legal services related to its Chapter 11 case.

The hourly rates charged by the firm are:

     Gary Imblum          $295
     Jeffrey Troutman     $235
     Carol Shay           $135
     Candy Hill           $135
     Bernadette Davis     $135

Gary Imblum, Esq., disclosed in a court filing that the firm is a
"disinterested person" as defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Gary J. Imblum, Esq.
     Imblum Law Offices, P.C.
     4615 Derry Street
     Harrisburg, PA 17111
     Phone: 717-238-5250
     Fax: 717-558-8990

            About Greater Lewistown Shopping Plaza

Greater Lewistown Shopping Plaza LP sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Pa. Case No. 17-00693) on
February 23, 2017.  At the time of the filing, the Debtor estimated
assets and liabilities of $10 million to $50 million.


GREEN FUEL: U.S. Trustee Forms 2-Member Committee
-------------------------------------------------
Ilene J. Lashinsky, U.S. Trustee for the District of Arizona, on
Feb. 28 appointed two creditors to serve on the official committee
of unsecured creditors in the Chapter 11 case of Green Fuel
Technologies, LLC.

The committee members are:

     (1) MITSUBISHI CEMENT CORP.
         Attn: Leandro F. Galaz
         151 Cassia Way
         Henderson NV 89014
         Tel: (702) 932-3941
         Fax: (702) 932-3009
         E-mail: lgalaz@mitsubishicement.com

     (2) BRUIN HOLDINGS LLC
         Attn: Carl Nablo
         9196 E, Sands Drive
         Scottsdale AZ 85255
         Tel: (480) 248-7577
         E-mail: carl_nablo@hotmail.com

Official creditors' committees have the right to employ legal and
accounting professionals and financial advisors, at a debtor's
expense.  They may investigate the debtor's business and financial
affairs.  Importantly, official committees serve as fiduciaries to
the general population of creditors they represent.

                 About Green Fuel Technologies

Green Fuel Technologies, based in Phoenix, Ariz., filed a Chapter
11 petition (Bankr. D. Ariz. Case No. 17-00594) on Jan. 20, 2017.
The petition was signed by John Casey, managing member.  The case
is assigned to Judge Brenda Moody Whinery.  At the time of the
filing, the Debtor estimated $1 million to $10 million in both
assets and liabilities.  Pernell W. McGuire, Esq., at Davis Miles
McGuire Gardner, PLLC, serves as bankruptcy counsel to the Debtor.


GS MORTGAGE 2015-GC28: DBRS Confirms B Rating on Class F Debt
-------------------------------------------------------------
DBRS Limited confirmed the ratings on the Commercial Mortgage
Pass-Through Certificates, Series 2015-GC28 issued by GS Mortgage
Securities Trust 2015-GC28 as follows:

-- Class A-1 at AAA (sf)
-- Class A-2 at AAA (sf)
-- Class A-3 at AAA (sf)
-- Class A-4 at AAA (sf)
-- Class A-5 at AAA (sf)
-- Class A-AB at AAA (sf)
-- Class X-A at AAA (sf)
-- Class X-B at AAA (sf)
-- Class X-C at AAA (sf)
-- Class X-D at AAA (sf)
-- Class X-E at AAA (sf)
-- Class A-S at AAA (sf)
-- Class B at AA (sf)
-- Class PEZ at A (low) (sf)
-- Class C at A (low) (sf)
-- Class D at BBB (low) (sf)
-- Class E at BB (low) (sf)
-- Class F at B (low) (sf)

All trends are Stable.

The rating confirmations reflect the overall performance of the
transaction, which has remained in line with DBRS's expectations
since issuance. The collateral consists of 74 fixed-rate loans
secured by 112 commercial properties, and as of the February 2017
remittance, there has been a collateral reduction of 1.3% since
issuance. Loans representing 97.9% of the current pool balance are
reporting YE2015 figures with a weighted-average (WA) debt service
coverage ratio (DSCR) and WA debt yield of 1.89 times (x) and
10.1%, respectively. The DBRS WA DSCR and WA debt yield at issuance
were 1.68x and 8.9%, respectively. The largest 15 loans in the pool
represent 50.9% of the transaction balance and reported YE2015
financials showing a WA net cash flow growth of 11.2% over the DBRS
figures, with a WA DSCR and WA debt yield of 2.16x and 10.4%,
respectively.

As of the February 2017 remittance, there are five loans on the
servicer's watchlist, representing 6.5% of the current pool
balance.




IDERA INC: S&P Revises Outlook to Stable & Affirms 'B' CCR
----------------------------------------------------------
S&P Global Ratings revised the outlook to stable from negative and
affirmed all its ratings on Houston-based Idera Inc., including its
'B' corporate credit rating.

At the same time, S&P affirmed its 'B' issue-level rating on the
company's $347.5 million first-lien credit facility, consisting of
a $25.0 million revolving credit facility due 2020 and a $322.5
million first-lien term loan due 2021.  The recovery rating is
unchanged at '3', indicating S&P's expectation of meaningful
(50%-70%; rounded estimate 60%) recovery in the event of a default
scenario.  In addition, S&P affirmed its 'B-' issue-level rating on
the company's $100 million second-lien term loan due 2022.  The
recovery rating is unchanged at '5', indicating S&P's expectation
of modest (10%-30%; rounded estimate 10%) recovery in the event of
a default scenario.

"The outlook revision is based on our view that Idera has been able
to implement the Embarcadero Technologies Inc. cost synergy plan
and improve EBITDA, with adjusted leverage below 7x for the two
most recent trailing-12-month periods," said S&P Global Ratings
credit analyst Geoffrey Wilson.



INDEPENDENCE TAX II: Incurs $209K Net Loss in Third Quarter
-----------------------------------------------------------
Independence Tax Credit Plus L.P. II filed with the Securities and
Exchange Commission its quarterly report on Form 10-Q reporting
a net loss of $208,615 on $185,571 of total revenues for the three
months ended Dec. 31, 2016, compared to a net loss of $182,289 on
$197,030 of total revenues for the three months ended Dec. 31,
2015.

For the nine months ended Dec. 31, 2016, the Partnership recognized
a net loss of $609,342 on $601,718 of total revenues compared to a
net loss of $429,246 on $634,810 of total revenues for the same
period during the prior year.

The Company's balance sheet at of Dec. 31, 2016, showed $2.11
million in total assets, $17.58 million in total liabilities and a
total partners' deficit of $15.47 million.

At Dec. 31, 2016, the Partnership's liabilities exceeded its assets
by $15,476,698 and for the nine months ended Dec. 31, 2016, the
Partnership had a net loss.  The Partnership said these factors
raise substantial doubt about its ability to continue as a going
concern.  The partnership management fees of approximately
$1,897,000 will be payable out of sales or refinancing proceeds
only to the extent of available funds after payments on all other
Partnership liabilities have been made and after the Limited
Partners have received a 10% return on their capital contributions.
As such, the General Partner cannot demand payment of these
deferred fees beyond the Partnership's ability to pay them.  In
addition, where the Partnership has unpaid partnership management
fees related to sold properties, such management fees are written
off and recorded as capital contributions.

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

                     https://is.gd/vff3SD

                About Independence Tax Credit Plus

Based in New York, Independence Tax Credit Plus L.P. II was
organized on Feb. 11, 1992, and commenced its public offering on
Jan. 19, 1993.  The general partner of the Partnership is Related
Independence Associates L.P., a Delaware limited partnership.  The
general partner of Related Independence Associates L.P. is Related
Independence Associates Inc., a Delaware Corporation.  The
ultimate parent of Related Independence Associates L.P. is
Centerline Holding Company.

The Partnership's business is primarily to invest in other
partnerships owning leveraged apartment complexes that are
eligible for the low-income housing tax credit enacted in the Tax
Reform Act of 1986, some of which may also be eligible for the
historic rehabilitation tax credit.

The Partnership is in the process of developing a plan to dispose
of all of its investments.


INSIGHTRA MEDICAL: Hires Bayard P.A. as Counsel
-----------------------------------------------
Insightra Medical, Inc., et al., seek authority from the U.S.
Bankruptcy Court for the District of Delaware to employ Bayard,
P.A., as counsel to the Debtor.

Insightra Medical requires Bayard to:

   a. assist the Debtors with preparation of all applications,
      motions, answers, orders, reports, and other legal papers
      necessary to the administration of the Debtors' estates;

   b. negotiate, draft, pursue and assist the Debtors in their
      preparation of all documents, reports, and papers necessary
      for the administration of these chapter 11 cases;

   c. provide legal advice with respect to the powers and duties
      of the Debtors as debtors-in-possession in these chapter 11
      cases in the continued operation of their businesses and
      management of their properties, including with respect to a
      potential sale of the Debtors' assets;

   d. appear in court and protect the interests of the Debtors
      before the Court;

   e. attend all meetings and negotiating with representatives of
      creditors, the U.S. Trustee, and other parties-in-interest;

   f. perform all other legal services for the Debtors which may
      be necessary and proper in this proceeding including, but
      not limited to, advice in areas such as bankruptcy law,
      corporate law, corporate governance, employment,
      transactional, litigation, intellectual property and other
      issues to the Debtors in connection with the Debtors'
      ongoing business operations; and

   g. perform all other legal services for, and providing all
      other necessary legal advice to, the Debtors which may be
      necessary and proper in these cases.

Bayard will be paid at these hourly rates:

     Directors                $475–975
     Associates               $305–450
     Legal Assistants         $240–295

Bayard will be paid a retainer in the amount of $100,000.

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

Justin R. Alberto, member of Bayard, P.A., 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.

Bayard can be reached at:

     Justin R. Alberto, Esq.
     BAYARD, P.A.
     222 Delaware Avenue, Suite 900
     Wilmington, DE 19801
     Tel: (302) 655-5000
     Fax: (302) 658-6395
     E-mail: jalberto@bayardlaw.com

           About Insightra Medical, Inc.

Insightra Medical, Inc., and Modulare, Inc., filed Chapter 11
petitions (Bankr. D. Del. Case No. 17-10179) on Jan. 27, 2017. The
Hon. Kevin Gross presides over the case. The Debtors are
represented by Justin R. Alberto, Esq., and GianClaudia Finizio,
Esq., at Bayard, P.A.

In its petition, the Debtor estimated $1 million to $10 million in
assets and $10 million to $50 million in liabilities. The petition
was signed by Oliver Pokk, authorized representative.



INSIGHTRA MEDICAL: Hires O'Neil as Special Counsel
--------------------------------------------------
Insightra Medical, Inc., et al., seek authority from the U.S.
Bankruptcy Court for the District of Delaware to employ O'Neil, LLP
as special corporate and litigation counsel to the Debtor.

Insightra Medical requires O'Neil to:

   a. provide legal advice to the Debtors in connection with Case
      No. BC495837 pending before the Superior of California for
      the County of Los Angeles, the "State Court Action";

   b. negotiate, draft, and pursue all litigation and
      documentation necessary in conjunction with the State Court
      Action; and

   c. perform any other necessary legal services in connection
      with the State Court Action.

O'Neil will be paid at these hourly rates:

     Partners                     $435–$465
     Associates and Counsel       $225–$350
     Legal Assistants             $150

O'Neil will also be reimbursed for reasonable out-of-pocket
expenses incurred.

O'Neil agreed to a retainer in the amount of $100,000.

John D. Hudson, a partner at O'Neil, LLP, 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.

O'Neil can be reached at:

     John D. Hudson, Esq.
     O'NEIL, LLP
     19900 MacArthur Blvd, Suite 1050
     Irvine, CA 92612
     Tel: (949) 798-0500

           About Insightra Medical, Inc.

Insightra Medical, Inc., and Modulare, Inc., filed Chapter 11
petitions (Bankr. D. Del. Case No. 17-10179) on Jan. 27, 2017. The
Hon. Kevin Gross presides over the case. The Debtors are
represented by Justin R. Alberto, Esq., and GianClaudia Finizio,
Esq., at Bayard, P.A.

In its petition, the Debtor estimated $1 million to $10 million in
assets and $10 million to $50 million in liabilities. The petition
was signed by Oliver Pokk, authorized representative.



INTERPACE DIAGNOSTICS: To Offer 1.2M Shares at $3 Apiece
--------------------------------------------------------
Interpace Diagnostics Group, Inc. announced the pricing of an
underwritten public offering of 1,200,000 shares of common stock
with a public offering price of $3.00.  The Company expects to
receive gross proceeds of approximately $3.6 million, before
deducting underwriting discounts and commissions and other
estimated offering expenses.  The Company has granted the
representative of the underwriters an over-allotment option to
purchase up to an additional 108,000 of the shares of its common
stock.  The offering is expected to close on or about Feb. 8, 2017,
subject to customary closing conditions.

Maxim Group LLC is acting as sole book-running manager for the
offering.  Roth Capital Partners is serving as financial advisor to
Interpace.

Interpace intends to use the net proceeds of the offering for
working capital, repayment of indebtedness and other liabilities,
and general corporate purposes.

The shares of common stock are being offered under the Company's
shelf registration statement on Form S-3 (No. 333-207263),
including a base prospectus, previously filed with and declared
effective by the U.S. Securities and Exchange Commission.  The
shares are being offered by means of a prospectus supplement and
accompanying prospectus, forming a part of the effective
registration statement.  The prospectus supplement and accompanying
prospectus related to the offering will be filed with the SEC and
will be available on the website of the SEC at http://www.sec.gov.
Electronic copies of the prospectus supplement and accompanying
prospectus, when available, also may be obtained from Maxim Group
LLC, 405 Lexington Avenue, 2nd Floor, New York, NY 10174, at
212-895-3745.

                  About Interpace Diagnostics

Headquartered in Parsippany, New Jersey, Interpace Diagnostics
Group, Inc., is focused on developing and commercializing molecular
diagnostic tests principally focused on early detection of high
potential progressors to cancer and leveraging the latest
technology and personalized medicine for patient diagnosis and
management.  The Company currently has four commercialized
molecular tests: PancraGen, a pancreatic cyst molecular test that
can aid in pancreatic cyst diagnosis and pancreatic cancer risk
assessment utilizing the Company's proprietary PathFinder platform;
ThyGenX, which assesses thyroid nodules for risk of malignancy,
ThyraMIR, which assesses thyroid nodules risk of malignancy
utilizing a proprietary gene expression assay.

Interpace reported a net loss of $11.35 million in 2015 following a
net loss of $16.07 million in 2014.

As of Sept. 30, 2016, the Company had $45.96 million in total
assets, $47.44 million in total liabilities and a total
stockholders' deficit of $1.47 million.

BDO USA, LLP, in Woodbridge, New Jersey, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company has suffered recurring
losses from continuing operations that raise substantial doubt
about its ability to continue as a going concern.


INTRINSIC4D INC: Defaults on 10.5% Convertible Debentures
---------------------------------------------------------
Intrinsic4D Inc. on Feb. 22, 2017, disclosed that it is in default
under its 10.5% convertible debentures issued on May 17 2016 (the
"Second Tranche Debentures") as a result of its failure to make the
aggregate interest payments of $37,117 (the "Interest Payment") on
or before February 17, 2017 on the $1,414,000 aggregate principal
amount of the Second Tranche Debentures.  The Second Tranche
Debentures were issued as part of an offering of secured
convertible debentures first announced by the Corporation via press
release on December 18, 2015, and were the second tranche of
convertible debentures issued subsequent to its first tranche of
convertible debentures issued on March 17, 2016 (the "First Tranche
Debentures") and prior to the third and final tranche of
convertible debentures issued on June 1, 2016 (the "Third Tranche
Debentures" and collectively with the First Tranche Debentures and
the Second Tranche Debentures, the "Debentures").

Following its failure to make the Interest Payment on February 17,
2016, the Corporation has thirty business days to make the Interest
Payment before triggering an Event of Default under the Second
Tranche Debentures, after which the terms of the Second Tranche
Debentures provide the debenture holders with certain rights and
remedies.  The Debentures have a maturity date of 60 months from
the date of issuance and pay interest at the rate of 10.5% per
annum calculated and paid quarterly in arrears.  The Debentures are
secured by all of the present and after acquired property of the
Corporation, and its wholly owned operating subsidiary, Intrinsic4D
LLC (the "Operating Subsidiary"), subject to, in the case of the
Operating Subsidiary, the first security rights of Mosaic Makro
Medical Partners LLC ("Mosaic") discussed below.

Effective February 16, 2017, Chris Schnarr has resigned as a
director of the Corporation, and effective February 21, 2017, Jorey
Chernett has resigned as director and the CEO of the Corporation.
The board of directors has appointed Kyle Appleby, current CFO of
the Corporation, as Interim CEO, to take effect immediately.
Following the resignations the board of the Corporation presently
consists of four members all of who are independent pursuant to
applicable securities laws.

An independent committee of the board of directors was previously
formed to make decisions relating to the interest payments and
maturity dates, overall financial position of the Corporation,
strategic alternatives, and to determine what steps the Corporation
should be taking.

Extensive efforts have been made to date to raise additional
capital, consider other forms of mergers, and sale of assets or
sale of the entire Corporation.  While all such efforts to date
have been unsuccessful, the Corporation continues to be open to any
viable transaction which could address the Corporation's liquidity
needs as discussed below on a timely basis.

The Corporation anticipates that unless it is able raise additional
capital almost immediately, it will default and be unable to pay
the following significant obligations which come due in the next 30
days:

   -- repay the aggregate amount of $1,079,000 outstanding on a
$1,100,000 loan (the "Loan") from Mosaic, a company in which Jorey
Chernett, the Corporation's former CEO and a director, is a manager
and principal owner.  The Operating Subsidiary received the Loan
from Mosaic in 2014 in the form of a secured note bearing interest
at 12% per annum.  The Loan matures on March 1, 2017 and is secured
by a priority security interest in the Operating Subsidiary,
ranking above all other charges against the assets of the Operating
Subsidiary.

   -- make the aggregate interest payments of $21,026 due on or
before March 1, 2017 on the $801,000 aggregate principal amount of
the Third Tranche Debentures

   -- make the aggregate interest payments of $23,966 due on or
before March 17, 2017 on the $913,000 aggregate principal amount of
the First Tranche Debentures

While the Corporation continues to consider its alternatives, there
can be no assurance that a viable transaction will result or
successfully concluded in a timely manner, or at all, to resolve
its cash liquidity problems.  Additional information will be
released by the Corporation as it occurs.

Headquartered in Intrinsic4D Inc.  (TSX VENTURE:IFD), formerly
Maple Power Capital Corporation, is a medical software company.
The Company is an owner and developer of Authentic
three-dimensional (3D) and Authentic four dimensional (4D)
(collectively Authentic), a medical imaging software platform that
generates a 3D tour of anatomy.  It serves legal, insurance and
medical professions.


IPC CORP: Moody's Affirms B3 Corporate Family Rating
----------------------------------------------------
Moody's Investors Service affirmed IPC Corp.'s B3 Corporate Family
Rating, B3-PD Probability of Default Rating, senior secured 1st
lien revolver and term loan at B2 and senior secured second lien
term loan at Caa2. The outlook was changed to negative from
positive reflecting weak financial performance over the last few
quarters which has caused leverage to rise to over 7x (measured on
a Moody's adjusted debt to EBITDA basis) and Moody's expectation
for tightening headroom under the first-lien net leverage covenant
in 2017.

RATINGS RATIONALE

The B3 CFR reflects IPC's high leverage combined with its high
business risk profile, as demonstrated by volatile and uncertain
demand for the company's specialized communications products and
the non-recurring nature of trading turrets installation revenues
(historically about 22% of total revenues). For LTM December 31,
2016 adjusted EBITDA decreased 21% to about $133 million (Moody's
adjusted), driven by strengthening of the US dollar impacting
reported profitability of European earnings, lower product revenue
due to the timing of revenue recognition on Unigy conversion
projects and the higher cost associated with building out
infrastructure for IPC's Network segment. Overall Moody's expects
IPC's credit metrics will strengthen modestly over the next 12
months, supported by the realization of synergies and a decline in
non-recurring expenses, improving demand for Unigy platform,
stabilization in its network voice services business and continued
data revenue growth. IPC's backlog grew to about $75 million (or
$104 million total, inclusive of subscription contracts) at
December 31, 2016, compared to about $50 million at December 31,
2015. Accordingly, Moody's expects leverage (measured on a Moody's
adjusted debt to EBITDA basis) to decline to under 7x during that
time through a combination of modest EBITDA growth and debt
repayments.

The overall market for trading turret systems has limited long-term
growth prospects. However, Moody's expects some demand traction
over the near to medium term due to upgrades of the legacy install
base. Moody's expects IPC's margins to remain under pressure as the
company grows sales of its lower margin data services to offset the
pricing pressure in its higher margin voice connectivity services.
The company's data services business represents approximately 25%
of Network revenue, but has the potential to grow and improve its
margins as it achieves scale. IPC's ratings are supported by the
company's leading market segment position as a supplier of
specialized communications systems to traders and brokers in the
financial services industry and long standing relationships with
key global customers. Additionally, the acquisition of Etrali in
2016 expanded the breadth of IPC's offerings and allowed for
significant cost synergies. The, majority of these synergies have
been achieved and the rest are expected to be completed over the
next year.

The negative rating outlook reflects concern that despite
indicators of an improving backlog, weak performance trends may
continue and headroom under the first lien net leverage covenant
may tighten over the next few quarters due to step downs in
covenant levels. The covenant threshold steps down to 4.25x on
March 31, 2017 and then again on September 30, 2017 to 4.0x (the
covenant was measured at below 10% headroom at December 31, 2016
against a threshold of 4.5x). Absent an improvement in
profitability and free cash flow ("FCF"), IPC could be required to
seek amendments or waivers to covenant levels or an equity cure.

Although FCF is expected to improve as synergies are realized and
non-recurring expenses drop off, IPC's liquidity is considered weak
given Moody's expectation for limited headroom under the first lien
net leverage covenant over the next few quarters.

The first lien term loan has required amortization of 1% per annum,
with a bullet due at maturity. The first lien notes have a bullet
due at maturity. The second lien term loan has no required annual
amortization and has a bullet due a maturity also.

IPC's ratings could be downgraded if there is a sustained decline
in revenues or EBITDA resulting from competitive challenges or weak
business execution (including potentially integrating Etrali),
particularly if leverage is sustained above 7x or if FCF is
negative. Furthermore, if the company's liquidity continues to
deteriorate, a downgrade is possible.

IPC's ratings could be upgraded if IPC demonstrates revenue and
earnings growth and reduces debt to maintain leverage below 5.5x,
FCF to debt improves to greater than 8% and liquidity substantially
improves.

The following ratings were affirmed:

Issuer: IPC Corp.

Corporate Family Rating - B3

Probability of Default Rating - B3-PD

Senior Secured 1st Lien Revolving Credit Facility - B2 (LGD3)

Senior Secured 1st Lien Term Loan Facility - B2 (LGD3)

Senior Secured Second Lien Term Loan Facility - Caa2 (LGD5)

Outlook -- Changed to negative from positive

The principal methodology used in these ratings was Diversified
Technology Rating Methodology published in December 2015.

IPC, headquartered in Jersey City, New Jersey, provides network
services, trading communication technology and compliance solutions
primarily to the financial markets community. IPC generated
revenues of about $543 million for FY ending September 30, 2016 and
is owned by private equity firm Centerbridge Partners L.P.



ISLAND FESTIVAL: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: Island Festival Rentals and Recycling, Corp.
        PMB 150
        138 Winston Churchill
        San Juan, PR 00926
        
Case No.: 17-01377

Chapter 11 Petition Date: February 28, 2017

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

Judge: Hon. Edward A Godoy

Debtor's Counsel: Enrique M Almeida Bernal, Esq.
                  ALMEIDA & DAVILA PSC
                  PO Box 191757
                  San Juan, PR 00919-1757
                  Tel: (787) 722-2500
                  Fax: (787)777-1376
                  E-mail: info@almeidadavila.com

Estimated Assets: $50,000 to $100,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Wilfredo Medina Ramirez, president.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at http://bankrupt.com/misc/prb17-01377.pdf


ITUS CORP: Changes Record Date for Stock Rights Offering
--------------------------------------------------------
ITUS Corporation is changing the record date for its current stock
rights offering.  The new Record Date will be Wednesday March 1,
2017.  For new shareholders to be eligible for the rights offering,
shareholders will need to purchase ITUS common stock by Friday,
Feb. 24, 2017.

Robert Berman, ITUS's president and CEO stated, "We are changing
the Record Date due to the recent increased level of interest in
ITUS and because we are presenting at 3 major investor conferences
over the next two weeks in the United States and Europe."

ITUS's board of directors has approved a rights offering for ITUS
shareholders of up to $12,000,000.  The rights offering will
include the non-transferable right to purchase one share of ITUS
common stock, at a discount, for each share of ITUS common stock
owned by shareholders on the ownership day of Friday, Feb. 24,
2017.  The discounted price will be the lesser of (i) 25% discount
to the volume weighted average price for ITUS common stock for the
five trading day period through and including Wednesday, March 1,
2017, subject to ITUS board approval and (ii) 15% discount to the
volume weighted average price for ITUS common stock for the five
trading day period through and including Friday, March 24, 2017.
ITUS shareholders may elect to participate in the rights offering
during the subscription period, which will begin on March 3, 2017,
and is scheduled to end on March 24, 2017.  The final discounted
price will be announced on March 24, 2017, after market close and
will be available on the Company's website at www.ITUScorp.com.

Proceeds from the rights offering will be used for general working
capital purposes, including the continued development of Cchek, and
to further strengthen the company's balance sheet by reducing the
Company's debt.  Because the rights are not transferable, the
rights cannot be sold, borrowed, assigned, or traded, and the only
way to obtain the rights is to be a shareholder of record as of
Feb. 24, 2017.

The new calendar for the 2017 rights offering is as follows:

  Friday, February 24   Ownership Day - last day to purchase ITUS
                        common stock to receive rights (must
                        purchase by 4:00 p.m. Eastern Time to
                        become a shareholder on the Record Date).

  Wednesday, March 1    Record Date (must own ITUS common stock to
                        be eligible to receive rights); Maximum
                        Price for rights offering is set.

  Friday, March 3       Subscription Period begins.

  Friday, March 24      Subscription Period ends at 5:00 p.m.
                        Eastern Time (subject to extension of up
                        to 30 days at the discretion of the
                        Company).

The Company will announce any additional changes to the above
schedule, and the company reserves the right to cancel the rights
offering at any time prior to the closing of the rights offering.
ITUS recommends that current ITUS shareholders consider notifying
their broker or financial advisor about the upcoming rights
offering to ensure they will maximize their ability to participate
in the rights offering.

The rights offering will include an over subscription privilege,
which will entitle each rights holder that exercises its basic
subscription privilege the right to purchase additional shares of
ITUS common stock that remain unsubscribed at the expiration of the
rights offering.  Both the basic and over-subscription privileges
are subject to proration.

Volume Weighted average pricing, commonly referred to as "VWAP", is
the average share price of a stock weighted against its trading
volume within a particular time frame, which in this instance will
be a trading day.  VWAP will be calculated as the number of shares
bought during a given day multiplied by the share price of each
purchase, the product of which is divided by the total shares
bought.  For the convenience of our shareholders, ITUS will
calculate and make available the applicable VWAP pricing referred
to in the opening paragraph above.

The Company has hired MacKenzie Partners, Inc. as its information
agent to assist shareholders with the transaction.  Prior to the
mailing of the prospectus, general information about rights
offerings and answers to frequently asked questions will be made
available on the Investor section ITUS website, as well as at
1(800)322-2885.  Live operator telephone support to assist
shareholders will also be available from 8 am to 9 pm Eastern
standard time on weekdays and from 10 am to 6 pm on Saturdays.

Advisory Group Equity Services, Ltd, which is doing business as RHK
Capital, will act as dealer manager for the rights offering. RHK
Capital and Advisor Group Equity Services invite any broker dealers
interested in participating in the rights offering to contact the
syndicate department at itus@rhk.capital.

                    About ITUS Corporation

ITUS Corp. -- http://www.ITUScorp.com/-- develops and acquires
patented technologies for the purposes of patent monetization and
patent assertion.  The company currently has 10 patent portfolios
in the areas of Key Based Web Conferencing Encryption, Encrypted
Cellular Communications, E-Paper(R) Electrophoretic Display, Nano
Field Emission Display ("nFED"), Micro Electro Mechanical Systems
Display ("MEMS"), Loyalty Conversion Systems, J-Channel Window
Frame Construction, VPN Multicast Communications, Internet
Telephonic Gateway, and Enhanced Auction Technologies.

CopyTele changed its name to "ITUS Corporation" on Sept. 2, 2014,
to reflect the Company's change in its business operations.

ITUS Corp reported a net loss of $5.01 million on $300,000 of total
revenue for the year ended Oct. 31, 2016, compared to a net loss of
$1.37 million on $9.25 million of total revenue for the year ended
Oct. 31, 2015.

As of Oct. 31, 2016, ITUS had $5.62 million in total assets, $4.64
million in total liabilities and $987,475 in total shareholders'
equity.

Haskell & White LLP, in Irvine, California, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Oct. 31, 2016, citing that the Company has limited
working capital and limited revenue-generating operations and a
history of net losses and net operating cash flow deficits. These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


JAMES HARDIE: S&P Affirms 'BB' CCR & Revises Outlook to Positive
----------------------------------------------------------------
S&P Global Ratings said it affirmed its 'BB' corporate credit
rating on James Hardie.  S&P also revised the outlook to positive
from stable.

At the same time, S&P has affirmed its 'BB' issue-level rating on
subsidiary James Hardie International Finance Ltd.'s $400 million
notes due 2023.  The recovery rating is unchanged at '3' and
continues to indicate S&P's expectation for meaningful (50% to 70%,
rounded estimate 65%) recovery in the event of a payment default.

"The positive outlook reflects our expectation that adjusted debt
to EBITDA will remain below 3x over the next 12 months as improving
new home construction and repair and remodeling spending,
particularly in North America, support demand for the company's
building products," said S&P Global Ratings credit analyst Kimberly
Garen.  "We could raise the rating to 'BB+' if leverage measures
are sustained below 3x, consistent with an intermediate financial
risk profile."

S&P views a downgrade as unlikely, given its favorable outlook for
home construction and remodeling spending. However, S&P could take
such an action if adjusted debt levels are higher than it expects
(perhaps closer to $1.7 billion), causing leverage to climb above
4x.  This could occur if the company issues more debt than S&P
anticipates or if dividend or share repurchase activity is more
aggressive than S&P currently anticipates.



JO-JO HOLDINGS: Sale of PII May Be Allowed, CPO Says
----------------------------------------------------
Warren E. Agin, the consumer privacy ombudsman appointed for Jo-Jo
Holdings, Inc., Backwoods Retail, Inc., and Backwoods Adventures,
Inc., filed a report on February 27, 2017, saying the Debtor is set
to substantially sell all of its remaining business assets to SMAO,
LLC.

The CPO has reviewed the Debtors' current websites, reviewed its
current terms of service, and current and historical privacy
policies, and has interviewed the Debtors' CEO, who is familiar
with the Debtors' privacy issues and its collection and use of
customer information.

The CPO believes that the proposed transfer of Personally
Identifiable Information (PII) by the Debtors is not consistent
with the Debtors' existing privacy policies, but the proposed sale
can be allowed provided the Buyers' use of the information is
conditioned as provided in the Asset Purchase Agreement (APA).

A full-text copy of the CPO Report is available for free at:

         http://bankrupt.com/misc/txnb16-44337-187.pdf

The CPO can be reached at:

         Warren E. Agin
         SWIGGART & AGIN, LLC
         197 Portland Street, Fourth Floor
         Boston, MA 02114
         (617) 517-3203
         Email: wea@swiggartagin.com

                About Jo-Jo Holdings

Jo-Jo Holdings, Inc., and its affiliates filed Chapter 11
petitions(Bankr. N.D. Tex. Lead Case No. 16-44337) on November 9,
2016. The Debtors are represented by Katherine T. Hopkins, Esq.,
Michael A. McConnell, Esq., Nancy Ribaudo, Esq., and Clay M.
Taylor, Esq., at Kelly Hart & Hallman LLP.

The Debtors have hired A. McConnell as consultant.

The Office of the U.S. Trustee on Dec. 30, 2016, appointed three
creditors to serve on the official committee of unsecured
creditors.

In their petitions, the Debtors estimated assets and liabilities:

Jo-Jo Holdings, Inc. listed under $50,000 in assets and $1 million
to $10 million in liabilities.  Backwoods Retail, Inc. listed $1
million to $10 million in assets, and $10 million to $50 million in
liabilities. Backwoods Adventures, Inc. listed under $50,000 in
assets and under $1 million in liabilities.

The petitions were signed by Jennifer Mull Neuhaus, president.


JOHN Q. HAMMONS: Directors Hire Protiviti as Professional
---------------------------------------------------------
The Independent Directors of John Q. Hammons Fall 2006, LLC, et
al., seek authority from the U.S. Bankruptcy Court for the District
of Kansas to employ Protiviti, Inc. as ordinary course professional
to the Independent Directors.

The Independent Directors requires Protiviti to provide the
discosure required under Rule 2014(a) of the Federal Rules of
Bankruptcy Procedure and as required under Dkt 263.

Protiviti will be paid at these hourly rates:

     Suzanne B. Roski                 $608
     Other Professionals              $189-$653

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

Suzanne B. Roski, member of Protiviti, 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.

Protiviti can be reached at:

     Suzanne B. Roski
     PROTIVITI, INC.
     9401 Indian Creek Parkway, Suite 770
     Overland Park, KS 66210
     Tel: (913) 661-3400

              About John Q. Hammons Fall 2006, LLC

Springfield, Mo.-based John Q. Hammons Hotels & Resorts (JQH) --
http://www.jqhhotels.com/-- is a private, independent owner and
manager of hotels in the United States, representing brands such
as: Marriott, Hilton, Embassy Suites by Hilton, Sheraton, IHG,
Chateau on the Lake Resort / Spa & Convention Center, and Plaza
Hotels Collection. It has portfolio of 35 hotels representing
approximately 8,500 guest rooms/suites in 16 states.

John Q. Hammons Fall 2006, LLC, and its affiliated debtors filed
chapter 11 petitions (Bankr. D. Kan. Case Nos. 16-21139 to
16-21208) on June 26, 2016. The petitions were signed by Greggory
D. Groves, vice president.

At the time of filing, the Debtors estimated assets at $100 million
to $500 million and liabilities at $100 million to $500 million.

The Debtors are represented by Mark A. Shaiken, Esq., Mark S.
Carder, Esq., and Nicholas Zluticky, Esq., at Stinson Leonard
Street LLP. The Debtors' conflicts counsel is Victor F. Weber,
Esq., at Merrick Baker and Strauss PC.

The Debtors engaged BMC Group, Inc. as their notice, claims, and
balloting agent; and Alvarez & Marsal Valuation Services, LLC as
appraiser.



JOINT VENTURE: Court Approves 75K DIP Loan, Cash Collateral Use
---------------------------------------------------------------
Judge Frank W. Volk of the U.S. Bankruptcy Court for the Southern
District of West Virginia authorized the the Chapter 11 trustee of
Joint Venture Development, LLC to use the cash collateral of
Peoples Bank on an interim basis through June 30, 2017.

Judge Volk also authorized the Trustee to obtain postpetition
financing from Peoples Bank in the maximum interim amount of
$75,000 which will bear interest at a rate of 10% per annum.

Peoples Bank consented to the use of cash collateral in order that
Thomas H. Fluharty, the Chapter 11 Trustee, may continue to operate
the Debtor's business as a Chapter 11 Debtor.

Pursuant to a certain loan between the Debtor and Peoples Bank, the
Debtor's indebtedness totaled at least $776,900 as of the Petition
Date, which is secured by all of the assets of Joint Venture, which
includes a certain real property located at 1550 Wolohan Drive,
Ashland, KY, including the leases and rents related to the real
property.

The approved approved Budget which contemplates a 6-month cash flow
from January through June 2017 provides total cash payout of
approximately $96,356.

The Trustee is directed to pay to Peoples Bank, a payment
equivalent to the principal and interest payment due in accordance
with the terms of the Loan, which is approximately $7,260 per
month, with interest accruing at the non-default rate. The Debtor
was also directed to forthwith pay four past due debt service
payments totaling $29,159 to Peoples Bank.

Peoples Bank is granted security interest in and to all of the
Debtor's postpetition assets in addition to the collateral granted
as security which existed on the Petition Date, which will be
subject only to the Carve-out.

The Carve-Out includes:

      (a) the payment of fees pursuant to 28 U.S.C. Section 1930;

      (b) the payment of Chapter 11 Trustee fees of up to the
amount of $60,000, less any allowed and approved professional legal
fees; and

      (c) all unpaid legal fees and expenses of the Debtor's
professionals.

Judge Volk held that the obligations of the Debtor under the DIP
Loan will:

      (a) constitute an allowed administrative expense claim;

      (b) at all times be senior to any rights arising under
Section 546(c) of the Bankruptcy Code; and

      (c) at all times be secured by a perfected priority lien and
security interest on all assets of the Debtor.

A full-text copy of the Order, dated February 21, 2017, is
available at
https://is.gd/hJGVU5

The Chapter 11 Trustee is represented by:

          Joe M. Supple, Esq.
          Supple Law Office PLLC
          801 Viand Street
          Point Pleasant, WV 2555
          Telephone: 304.675.6249
          E-mail: joe.supple@supplelaw.net

                About Joint Venture Development

A special receiver was appointed on May 18, 2016, for certain of
Dennis Ray Johnson's entities.  A substitute special receiver,
Zachary Burkons, was later appointed on August 15, 2016.  The
successor special receiver filed Chapter 11 petitions for
Appalachian Mining and Reclamation, LLC, Green Coal, LLC, Joint
Venture Development, LLC, Producers Coal, Inc., Producers Land,
LLC, and Redbud Dock, LLC.

Joint Venture Development, LLC's bankruptcy case is Case No.
16-30403 (Bankr. S.D. W.Va.).

Dennis Ray Johnson is a businessman with ownership interests in at
least 10 entities.  He operates various rental real estate entities
and coal associated operations.  Mr. Johnson is a member of each of
the following debtor companies -- Appalachian Mining and
Reclamation LLC, DJWV1 LLC, DJWV2 LLC, Elkview Reclamation and
Processing LLC, Green Coal LLC, Joint Venture Development LLC,
Little Kentucky Elk LLC, Moussie Processing LLC, Producer's Coal
Inc., Producer's Land LLC, Redbud Dock LLC, Southern Marine
Services LLC, Southern Marine Terminal LLC, and The Silo Golf
Course LLC -- and has filed a motion asking the Bankruptcy Court to
jointly administer the bankruptcy cases.  Mr. Johnson is also a
guarantor of the debt for most of the companies.

Thomas H. Fluharty was appointed as the Chapter 11 trustee for
Joint Venture Development.


JOYCE LESLIE: Clear Thinking Group Named Plan Administrator
-----------------------------------------------------------
Clear Thinking Group LLC on March 1, 2017, disclosed that it has
been named plan administrator for Joyce Leslie Inc., as part of the
Debtor's confirmed plan of liquidation.  The fashion retailer had
previously filed a voluntary petition under Chapter 11 of the U.S.
Bankruptcy Code in the United States Bankruptcy Court for the
Southern District of New York in January 2016.

Clear Thinking Group has also announced that Managing Director
Patrick Diercks will lead its Creditors' Rights practice group.  In
this role, he will be responsible for managing a team of
professionals devoted to end of case services.

"Over the past 16 years, Clear Thinking Group has established a
reputation for delivering practical and cost-effective results for
each case.  I look forward to strengthening that reputation and
delivering the value clients have come to expect from our firm,"
said Patrick Diercks.

Mr. Diercks has over 12 years of experience in the turnaround and
restructuring arena.  He has provided services to Debtors within
the Chapter 11 bankruptcy process including: preparation of cash
collateral forecasts, DIP budgets, claims analysis, asset analysis
and recovery, as well as estate wind-down activities.  Mr. Diercks
has also been retained to assist bankruptcy estate trustees as part
of post confirmation plan administration. In that role, his
responsibilities have included claims analysis, preference
analysis, and distribution of funds to creditors.

"Pat's experience in all aspects of the bankruptcy process made him
the ideal candidate to lead our reinvigorated Creditors' Rights
practice.  He will be able to quickly identify issues and ascertain
a course of action in an effort to achieve the maximum possible
return to creditors," adds Stuart Kessler, President of Clear
Thinking Group.

                  About Clear Thinking Group

Clear Thinking Group -- http://www.clearthinkinggroup.com-- is a
management consulting firm that helps consumer product, retail,
staffing, food processing, and distribution companies to succeed,
at any stage of their life cycle, with clear direction and
practical solutions.  

                       About Joyce Leslie

Joyce Leslie, Inc., operates a chain of 47 women's retail clothing
stores located throughout New York, New Jersey, Pennsylvania and
Connecticut.  It filed a Chapter 11 bankruptcy petition (Bankr.
S.D.N.Y. Case No. 16-22035) on Jan. 9, 2016.  The petition was
signed by Lee Diercks as chief restructuring officer.  The Debtor
disclosed total assets of $7 million and total debts of $9
million.

Judge Robert D. Drain has been assigned the case.

The Debtor has engaged Goldberg Weprin Finkel Goldstein LLP as
counsel, Clear Thinking Group as financial advisor, Oberon
Securities, LLC, as investment advisor, SB Capital Group LLC, Tiger
Capital Group, LLC, and 360 Merchant Solutions, LLC, as liquidation
agents and Rust Consulting/Omni Bankruptcy as claims and noticing
agent.

An official committee of unsecured creditors has been appointed in
the case.


JPS COMPLETION: Taps Adamson & Company as Tax Consultant
--------------------------------------------------------
JPS Completion Fluids, Inc., seeks authority from the U.S.
Bankruptcy Court for the Western District of Texas to employ
Adamson & Company, LLC as tax consultant to the Debtor.

JPS Completion requires Adamson & Company to:

   a. prepare the 2016 W2 and 1099 forms including electronic
      filing;

   b. prepare the payroll (941, 940 & TWC) forms for 2nd-4th
      quarters; and

   c. prepare of 2016 Federal Income Tax Return & 2017 Franchise
      Tax Return.

Adamson & Company will be paid a retainer in the amount of
$10,500.

Adamson & Company will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Austin Adamson, member of Adamson & Company, LLC, 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 Debtor and its estates.

Adamson & Company can be reached at:

     Austin Adamson
     ADAMSON & COMPANY, LLC
     701 Ayers St.
     Corpus Christi, TX 78404
     Tel: (361) 887-8916
     Fax: (261) 884-9576

                 About JPS Completion Fluids

JPS Completion Fluids, Inc., a domestic corporation with principal
place of business in Mathis, San Patricio County, Texas, provided
chemicals and other completion fluids for the oil and gas
industry.

JPS sought Chapter 11 protection (Bankr. W.D. Tex. Case No.
16-51110) on May 11, 2016. The petition was signed by Sergio Garza,
vice president. Judge Craig A. Gargotta is assigned to the case.
The Debtor estimated assets and liabilities of $1 million to $10
million.

Nathaniel Peter Holzer, Esq., at the Jordan Hyden Womble Culbreth &
Holzer PC, serves as the Debtor's counsel.

No official committee of unsecured creditors has been appointed in
the case.


KALOBIOS PHARMACEUTICALS: Nantahala Has 9.7% Stake as of Dec. 31
----------------------------------------------------------------
In a regulatory filing with the Securities and Exchange Commission

Nantahala Capital Management, LLC, reported that as of Dec. 31,
2016, it may be deemed to be the beneficial owner of 1,450,000
shares of common tock of Kalobios Pharmaceuticals, Inc. held by
funds and separately managed accounts under its control.  As the
managing members of Nantahala, each of Messrs. Wilmot B. Harkey and
Daniel Mack may be deemed to be a beneficial owner of those
Shares.

As of Dec. 31, 2016, each of the Reporting Persons may be deemed to
be the beneficial owner of 9.7% of the total number of Shares
outstanding (based upon information provided by the Issuer on Form
10-Q filed Nov. 10, 2016, there were 14,903,022 Shares outstanding
as of Nov. 9, 2016).

A full-text copy of the Schedule 13G is available for free at:

                   https://is.gd/KgO6vX

               About KaloBios Pharmaceuticals

Based in South San Francisco, Calif., KaloBios Pharmaceuticals,
Inc., is a biopharmaceutical company focused on the development of
monoclonal antibody therapeutics.

KaloBios Pharmaceuticals (Nasdaq: KBIO) on Dec. 29, 2015, filed a
voluntary petition for bankruptcy protection under Chapter 11 of
Title 11 of the United States Bankruptcy Code (Bankr. D. Del. Case
No. 15-12628).

The Company was represented by Eric D. Schwartz of Morris,
Nichols, Arsht & Tunnell.

Six months after its bankruptcy filing, KaloBios emerged from
Chapter 11 bankruptcy and has also acquired the rights from Savant
Neglected Diseases LLC to develop benznidazole for the treatment
of Chagas disease.


LARK TRANSPORTATION: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------------
The Office of the U.S. Trustee on Feb. 28 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Lark Transportation Corp.

Lark Transportation Corp. filed a Chapter 11 bankruptcy petition
(Bankr. E.D.N.Y. Case No. 17-70372) on Jan. 23, 2017.  

Roy J. Lester, Esq., at Lester & Associates, PC, serves as the
Debtor's counsel.

The Debtor's assets and liabilities are both below $1 million.


LAS VEGAS YOGA: Hires Andersen as Attorney
------------------------------------------
Las Vegas Yoga LLC, seeks authority from the U.S. Bankruptcy Court
for the District of Nevada to employ Andersen Law Firm, Ltd., as
its attorney.

Las Vegas Yoga requires Andersen to:

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

   b) attend meetings and negotiate with representatives of
      creditors and other parties in interest and advise and
      consult on the conduct of the Chapter 11 case, including
      the legal and administrative requirements of operating in
      Chapter 11;

   c) take all necessary action to protect and preserve the
      bankruptcy estate, including the prosecution of actions on
      its behalf, the defense of any actions commenced against
      the bankruptcy estate, negotiations concerning all
      litigation in which the Debtor may be involved, and
      objections to claims filed against the bankruptcy estate;

   d) prepare on behalf of the Debtor all motions, applications,
      answers, orders, reports, and papers necessary to the
      administration of the estate;

   e) negotiate and prepare on the Debtor's behalf plans of
      reorganization, disclosure statements, and all related
      agreements and documents and take any necessary action on
      behalf of the Debtor to obtain confirmation of such
      plans;

   f) advise the Debtor in connection with any sale of assets;

   g) appear before the bankruptcy Court, any appellate courts,
      and the U.S. Trustee, and protect the interests of the
      bankruptcy estate before such courts and the U.S. Trustee;
      and

   h) perform all other necessary legal services and provide all
      other necessary legal advice to the Debtor in connection
      with its Chapter 11 case.

Andersen will be paid at these hourly rates:

     Attorneys                        $320
     Paralegals/Law Clerks            $130

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

Ryan A. Andersen, member of Andersen Law Firm, 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 Debtor and its estates.

Andersen can be reached at:

     Ryan A. Andersen, Esq.
     ANDERSEN LAW FIRM, LTD.
     101 Convention Center Drive, Suite 600
     Las Vegas, NV 89109
     Tel: (702) 522-1992
     Fax: (702) 825-2824

              About Las Vegas Yoga LLC

Las Vegas Yoga LLC, filed a Chapter 11 bankruptcy petition (Bankr.
D. Nev. Case No. 17-10676) on Feb. 16, 2017, disclosing under $1
million in both assets and liabilities.


LATTICE INC: Bard Associates Ceases to be 5% Shareholder
--------------------------------------------------------
Bard Associates, Inc. reported in a Schedule 13G filed with the
Securities and Exchange Commission that as of Dec. 31, 2016, it
beneficially owns 4,042,663 shares of common stock of Lattice
Incorporated representing 3.9 percent of the shares outstanding.
A full-text copy of the regulatory filing is available at:

                      https://is.gd/xLXzOv

                       About Lattice Inc.

Pennsauken, New Jersey-based Lattice Incorporated provides
telecommunications services to correctional facilities and
specialized telecommunication service providers in the United
States.

Lattice reported a net loss available to common shareholders of
$5.55 million on $7.58 million of revenue for the year ended
Dec. 31, 2015, compared to a net loss available to common
shareholders of $1.82 million on $8.94 million of revenue for the
year ended Dec. 31, 2014.

As of June 30, 2016, Lattice had $3.01 million in total assets,
$10.63 million in total liabilities and a total shareholders'
deficit of $7.62 million.

Rosenberg Rich Baker Berman & Company, in Somerset, New Jersey,
issued a "going concern" qualification on the consolidated
financial statements for the year ended Dec. 31, 2015, citing that
the Company has a working capital deficit and requires additional
working capital to meet its current liabilities.  These factors
raise substantial doubt about the Company's ability to continue as
a going concern.


LIMITED STORES: Creditors' Panel Hires Kelley as Lead Counsel
-------------------------------------------------------------
The Official Committee of Unsecured Creditors of Limited Stores
Company, LLC, et al., seeks authorization from the U.S. Bankruptcy
Court for the District of Delaware to retain Kelley Drye & Warren
LLP as lead counsel to the Committee.

The Committee requires Kelley to:

   a. advise the Committee with respect to its rights, duties and
      powers in the bankruptcy case;

   b. assist and advise the Committee in its consultations with
      the Debtors in connection with the administration of the
      bankruptcy case;

   c. assist the Committee in its investigation of the acts,
      conduct, assets, liabilities, and financial condition of
      the Debtors;

   d. assist the Committee in connection with the sale of the
      Debtors' Intellectual Property and e-commerce platform and
      confirmation of a liquidating chapter 11 plan, and any
      other matter relevant to the case;

   e. assist the Committee in analyzing the claims of the
      Debtors' creditors and the Debtors' capital structure and
      in negotiating with holders of claims, including analysis
      of possible objections to the priority, amount,
      subordination, or avoidance of claims and transfer of
      property in consideration of such claims;

   f. advise and represent the Committee in connection with
      matters generally arising in the bankruptcy case, including
      the Debtors' post petition financing and the rejection or
      assumption of executor contracts and unexpired leases;

   g. appear before the bankruptcy Court, and any other federal,
      state or appellate court;

   h. prepare, on behalf of the Committee, any pleadings,
      including without limitation, motions, memoranda,
      complaints, objections, and responses to any of the
      foregoing; and

   i. perform such other legal services as may be required or are
      otherwise deemed to be in the interest of the Committee in
      accordance with the Committee's powers and duties as set
      forth in the Bankruptcy Code, Bankruptcy Rules, or other
      applicable law.

Kelley will be paid at these hourly rates:

     Partners                   $540-$995
     Counsel                    $370-$750
     Associates                 $310-$740
     Paraprofessionals          $185-$330

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

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  Yes.  Kelley has voluntarily agreed to reduce the
              standard hourly rate for James S. Carr by 10%.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition.  If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  Kelley did not represent the Committee in the 12
              months prepetition. Kelley has represented other
              Committees in the 12 months prepetition in
              bankruptcy cases.

   Question:  Has your client approved your prospective budget
              and staffing plan, and, if so for what budget
              period?

   Response:  Yes. For the period of January 24, 2017 through
              March 31, 2017.

James S. Carr, member of Kelley Drye & Warren, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and (a) are not creditors,
equity security holders or insiders of the Debtor; (b) have not
been, within two years before the date of the filing of the
Debtor's chapter 11 petition, directors, officers or employees of
the Debtor; and (c) do not have an interest materially adverse to
the interest of the estate or of any class of creditors or equity
security holders, by reason of any direct or indirect relationship
to, connection with, or interest in, the Debtor, or for any other
reason.

Kelley can be reached at:

     James S. Carr, Esq.
     KELLEY DRYE & WARREN LLP
     101 Park Avenue
     New York, NY 10178
     Tel: (212) 808-7800

              About Limited Stores Company, LLC

Limited Stores Company, LLC, et al., comprise a multi-channel
retailing company operating under the name "The Limited," which
specializes in the sale of women's clothing.

Founded in 1963 as a single store, Limited Stores expanded over the
past five decades to become a household name throughout the United
States for women's apparel. At its peak, Limited Stores operated
approximately 750 retail brick and mortar store locations in the
United States as well as an e-commerce channel, which was
accessible through the Web site at http://www.TheLimited.com/

Limited Stores Company, LLC, Limited Stores, LLC, and The Limited
Stores GC, LLC, filed voluntary petitions under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Lead Case No. 17-10124) on Jan. 17,
2017, blaming, among other things, the shift of consumer preference
from shopping at brick and mortar stores to online shopping. The
petitions were signed by Timothy D. Boates, authorized signatory.

Limited Stores Company estimated $10 million to $50 million in
assets and $100 million to $500 million in liabilities. The Debtors
tapped Klehr Harrison Harvey Branzburg LLP as counsel; and Donlin,
Recano & Company, Inc., as notice, claims and balloting agent.

On Jan. 24, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors. Kelley Drye & Warren LLP
is the proposed counsel to the Official Committee of Unsecured
Creditors.



LIMITED STORES: Creditors' Panel Hires Pachulski as Co-Counsel
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of Limited Stores
Company, LLC, et al., seeks authorization from the U.S. Bankruptcy
Court for the District of Delaware to retain Pachulski Stang Ziehl
& Jones LLP as co-counsel to the Committee.

The Committee requires Pachulski to:

   a. assist, advise, and represent the Committee in its
      consultation with the Debtors regarding the administration
      of the banruptcy cases;

   b. assist, advise, and represent the Committee with respect to
      the Debtor's retention of professionals and advisors with
      respect to the Debtors' business and the bankruptcy cases;

   c. assist, advise, and represent the Committee in analyzing
      the Debtors' assets and liabilities, investigating the
      extent and validity of liens and participating in and
      reviewing any proposed asset sales, any asset dispositions,
      financing arrangements and cash collateral stipulations or
      proceedings;

   d. assist, advise and represent the Committee in any manner
      relevant to reviewing and determining the Debtors' rights
      and obligations under leases and other executor contracts;

   e. assist, advise and represent the Committee in investigating
      the acts, conduct, assets, liabilities and financial
      condition of the Debtors, the Debtors' operations and the
      desirability of the continuance of any portion of those
      operations, and any other matters relevant to the
      bankruptcy cases or to the formulation of a plan;

   f. assist, advise and represent the Committee in connection
      with any sale of the Debtors' assets;

   g. assist, advise and represent the Committee in its
      participation in the negotiation, formulation, or objection
      to any plan of liquidation or reorganization;

   h. assist, advise and represent the Committee in understanding
      its powers and its duties under the Bankruptcy Code and the
      Bankruptcy Rules and in performing other services as are in
      the interests of those represented by the Committee;

   i. assist, advise and represent the Committee in the
      evaluation of claims and on any litigation matters,
      including avoidance actions; and

   j. provide such other services to the Committee as may be
      necessary in the bankruptcy Cases.

Pachulski will be paid at these hourly rates:

     Partners/Counsel               $575-$1,245
     Associates                     $450-$595
     Paralegals                     $325-$350

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

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  No.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition. If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  Not applicable.

   Question:  Has your client approved your prospective budget
              and staffing plan, and, if so for what budget
              period?

   Response:  Yes.

Bradford J. Sandler, a partner at Pachulski Stang Ziehl & Jones
LLP, assured the Court that the firm is a "disinterested person" as
the term is defined in Section 101(14) of the Bankruptcy Code and
(a) are not creditors, equity security holders or insiders of the
Debtor; (b) have not been, within two years before the date of the
filing of the Debtor's chapter 11 petition, directors, officers or
employees of the Debtor; and (c) do not have an interest materially
adverse to the interest of the estate or of any class of creditors
or equity security holders, by reason of any direct or indirect
relationship to, connection with, or interest in, the Debtor, or
for any other reason.

Pachulski can be reached at:

     Bradford J. Sandler, Esq.
     PACHULSKI STANG ZIEHL & JONES LLP
     919 North Market Street, 17th Floor
     Wilmington, DE 19801
     Tel: (302) 652-4100

              About Limited Stores Company, LLC

Limited Stores Company, LLC, et al., comprise a multi-channel
retailing company operating under the name "The Limited," which
specializes in the sale of women's clothing.

Founded in 1963 as a single store, Limited Stores expanded over the
past five decades to become a household name throughout the United
States for women's apparel. At its peak, Limited Stores operated
approximately 750 retail brick and mortar store locations in the
United States as well as an e-commerce channel, which was
accessible through the Web site at http://www.TheLimited.com/

Limited Stores Company, LLC, Limited Stores, LLC, and The Limited
Stores GC, LLC, filed voluntary petitions under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Lead Case No. 17-10124) on Jan. 17,
2017, blaming, among other things, the shift of consumer preference
from shopping at brick and mortar stores to online shopping. The
petitions were signed by Timothy D. Boates, authorized signatory.

Limited Stores Company estimated $10 million to $50 million in
assets and $100 million to $500 million in liabilities. The Debtors
tapped Klehr Harrison Harvey Branzburg LLP as counsel; and Donlin,
Recano & Company, Inc., as notice, claims and balloting agent.

On Jan. 24, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Kelley Drye & Warren
LLP is the proposed counsel to the Official Committee of Unsecured
Creditors.


LIMITED STORES: Creditors' Panel Taps CBIZ as Financial Advisor
---------------------------------------------------------------
The Official Committee of Unsecured Creditors of Limited Stores
Company, LLC, et al., seeks authorization from the U.S. Bankruptcy
Court for the District of Delaware to retain CBIZ Accounting Tax
and Advisory of New York LLC as its financial advisor.

The Committee requires CBIZ to:

   a. analyze the financial operations of the Debtors pre- and
      post-petition, as necessary;

   b. analyze the financial ramifications of any proposed
      transactions for which the Debtors seek Bankruptcy Court
      approval including, but not limited to, post-petition
      financing, sale of all or a portion of the Debtors' assets,
      retention of management and employee incentive and
      severance plans;

   c. conduct any requested financial analysis including
      verifying the material assets and liabilities of the
      Debtors, as necessary, and their values;

   d. assist the Committee in its review of monthly statements of
      operations submitted by the Debtors;

   e. perform claims analysis for the Committee;

   f. assist the Committee in its evaluation of cash flow and
      other projections, including business plans prepared by the
      Debtor;

   g. scrutinize cash disbursements on an on-going basis for the
      period subsequent to the commencement of the chapter 11
      cases;

   h. perform forensic investigating services, as requested by
      the Committee and counsel, regarding prepetition
      activities of the Debtors in order to identify potential
      causes of action, including investigating intercompany
      transfers, improvements in position, and fraudulent
      transfers;

   i. analyze transactions with insiders, related and affiliated
      companies;

   j. analyze transactions with the Debtors' financing
      institutions;

   k. attend meetings of creditors and conference calls with
      representatives of the creditor groups and their counsel;

   l. prepare certain valuation analyses of the Debtors'
      businesses and assets using various professionally accepted
      methodologies;

   m. evaluate financing proposals and alternatives proposed by
      the Debtors for debtor-in-possession financing;

   n. monitor the Debtors' sales process, assist the Committee in
      evaluating sales proposals and alternatives and attend any
      auctions of the Debtors' assets;

   o. assist the Committee in its review of the financial aspects
      of a plan of liquidation submitted by the Debtors and
      perform any related analyses, including liquidation
      analyses and feasibility analyses, and evaluate best exit
      strategy;

   p. assist counsel in preparing for any depositions and
      testimony, as well as prepare for and provide expert
      testimony at depositions and court hearings, as requested;
      and

   q. perform other necessary services as the Committee or the
      Committee's counsel may request from time to time with
      respect to the financial, business and economic issues that
      may arise.

CBIZ will be paid at these hourly rates:

     Directors and Managing Directors            $425-$775
     Managers and Senior Managers                $370-$450
     Senior Associates and Staff                 $175-$370

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

Esther Duval, a member of CBIZ, assures the Court that the firm is
a "disinterested person" as the term is defined in Section 101(14)
of the Bankruptcy Code and (a) are not creditors, equity security
holders or insiders of the Debtor; (b) have not been, within two
years before the date of the filing of the Debtor's chapter 11
petition, directors, officers or employees of the Debtor; and (c)
do not have an interest materially adverse to the interest of the
estate or of any class of creditors or equity security holders, by
reason of any direct or indirect relationship to, connection with,
or interest in, the Debtor, or for any other reason.

CBIZ can be reached at:

     Esther Duval
     CBIZ ACCOUNTING TAX AND ADVISORY OF NEW YORK LLC
     111 West 40th Street
     New York, NY 10018
     Tel: (212) 790-5700

                 About Limited Stores Company

Limited Stores Company, LLC, et al., comprise a multi-channel
retailing company operating under the name "The Limited," which
specializes in the sale of women's clothing.

Founded in 1963 as a single store, Limited Stores expanded over the
past five decades to become a household name throughout the United
States for women's apparel. At its peak, Limited Stores operated
approximately 750 retail brick and mortar store locations in the
United States as well as an e-commerce channel, which was
accessible through the Web site at http://www.TheLimited.com/

Limited Stores Company, LLC, Limited Stores, LLC, and The Limited
Stores GC, LLC, filed voluntary petitions under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Lead Case No. 17-10124) on Jan. 17,
2017, blaming, among other things, the shift of consumer preference
from shopping at brick and mortar stores to online shopping. The
petitions were signed by Timothy D. Boates, authorized signatory.

Limited Stores Company estimated $10 million to $50 million in
assets and $100 million to $500 million in liabilities. The Debtors
tapped Klehr Harrison Harvey Branzburg LLP as counsel; and Donlin,
Recano & Company, Inc., as notice, claims and balloting agent.

On Jan. 24, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Kelley Drye & Warren
LLP is the proposed counsel to the Official Committee of Unsecured
Creditors.


LOF ASSOCIATES: Taps Rosen & Federico as Accountant
---------------------------------------------------
LOF Associates Inc. and PAOS Associates, Inc. seek approval from
the U.S. Bankruptcy Court for the Eastern District of New York to
hire an accountant.

The Debtors propose to hire Rosen & Federico, CPAs to assist in
preparing their tax returns, and provide other accounting services
related to their Chapter 11 cases.

The hourly rates charged by the firm are:

     Vincent Sullivan III, CPA   $350
     Senior Staff                $265
     Other Staff                 $120
     Administrative               $95

Rosen & Federico is a "disinterested person" as defined in section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Vincent Sullivan III
     Rosen & Federico, CPAs
     135 Crossways Park Drive, Suite LL03
     Woodbury, NY, 11797
     Phone: (516)681-3783
     Fax: (516)681-3810
     Email: info@rosenandfederico.com

                      About LOF Associates Inc.

LOF Associates Inc. d/b/a Pets Aquatic is a New York corporation,
with its principal place of business located at 411 Jericho
Turnpike, New Hyde Park 11040.  The Debtor owns and operates a
retail business selling salt water marine life, live coral and
aquarium product dry goods, which began in May of 2015.

LOF Associates Inc. d/b/a Pets Aquatic filed a Chapter 11 petition
(Bankr. E.D.N.Y. Case No. 16-74448), on September 28, 2016,
disclosing under $1 million in both assets and liabilities. The
petition was signed by Alan Glassberg, president. The Debtor is
represented by Anthony F. Giuliano, Esq. at Pryor & Mandelup.


LPL HOLDINGS: S&P Revises Outlook to Stable & Affirms 'BB-' ICR
---------------------------------------------------------------
S&P Global Ratings said it revised its outlook on LPL Holdings Inc.
to stable from negative.  At the same time, S&P Global Ratings
affirmed its 'BB-' long-term issuer credit rating on LPL. S&P
Global Ratings also affirmed its 'BB-' senior secured debt ratings
on the company's revolving credit facility and term loan B.
Finally, S&P Global Ratings assigned its 'B+' rating to the
company's new $500 million senior unsecured notes.

"The outlook revision and affirmation reflect what we view as an
improved funding and liquidity profile following the transaction as
well as our expectation of stable leverage," said S&P Global
Ratings credit analyst Daniel Koelsch.

LPL is planning to raise a $1,700 million term loan B due in 2024,
upsize its existing $400 million revolving credit facility due 2022
to $500 million, and issue $500 million in senior unsecured notes
due 2025.  It will use the proceeds to repay all existing term
loans A and B.  Total debt before and after the proposed
transaction will be approximately $2.2 billion and as such, will be
leverage and ratings neutral.  Pro forma total leverage is expected
to remain at 3.4x (measured as per the credit agreement).

By lengthening the average maturity of LPL debt and increasing
liquidity by almost $100 million, the transaction will improve the
funding and liquidity profile in S&P's view, at a moderate increase
to the company's cost of debt.

The company managed to reduce leverage this year through improved
performance and disciplined expense management.  S&P now expects
that LPL will maintain a more substantial cushion above the debt to
EBITDA leverage covenant limit of 5x of its new revolving facility.
Specifically, S&P expects leverage will remain below 3.50x given
the firm's improved performance and management's stated target
range of 3.25-3.50x.  Leverage by this calculation was 3.4x at
year-end 2016.  While LPL's earnings can be influenced by market
conditions, S&P expects that performance should be supported by
recent recruiting efforts, disciplined expense management, and the
benefit of recent and potential future interest rate increases.
Furthermore, S&P believes that the company has already digested
most Department of Labor fiduciary rule-related revenue impact (in
terms of additional compliance and regulatory costs or lower
commissions from high-margin products such as alternative funds and
life annuities) and is likely to benefit from any potential easing
in regulation in that respect.

S&P's ratings on LPL continue to be based on its solid retail
business, which generates strong earnings, as well as its adequate
liquidity and aggressive financial management, including high
leverage and negative tangible equity, albeit with modest credit
and market risk.

The stable outlook reflects S&P Global Ratings' view that leverage
over the next 12 months as defined in LPL's credit agreement will
remain below 3.5x.  S&P expects the firm to be prudent in its use
of excess cash for stock buybacks and to maintain adequate
liquidity, including on-balance-sheet cash of at least
$300 million.

S&P could lower its issuer credit rating over the next 12-to-24
months if S&P expects leverage (as measured by the company's credit
agreements) to be above 4x.  S&P could also downgrade the company
if its gross stable funding ratio or liquidity coverage metric were
to fall below 100%, or liquidity otherwise deteriorated materially.
Finally, S&P would also consider a negative rating action if LPL
were to become more aggressive in its financial policies such as
significant share buybacks.

The firm's aggressive financial management continues to limit
near-term upside rating potential.  Although LPL has recently
slowed the pace of its share repurchases, we expect them to pick
up.  Beyond S&P's outlook horizon, it could raise its ratings if
the company were to commit to maintaining stronger liquidity and
building capital.



LUNDIN MINING: Moody's Hikes Corporate Family Rating to Ba3
-----------------------------------------------------------
Moody's Investors Service upgraded Lundin Mining Corporation's
Corporate Family (CFR) rating to Ba3 from B1, Probability of
Default Rating to Ba3-PD from B1-PD and senior secured note ratings
to Ba3 from B1. Lundin's Speculative Grade Liquidity Rating (SGL)
was changed to SGL-1 from SGL-2. The rating outlook remains
stable.

"Lundin's ratings upgrade is driven by its ability to generate
positive free cash flow and maintain leverage under 2x, because of
continued stable production at its four mines and improvements in
the price of zinc, copper and nickel", said Jamie Koutsoukis,
Moody's Vice President, Senior Analyst.

Upgrades:

Issuer: Lundin Mining Corporation

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

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

-- Corporate Family Rating, Upgraded to Ba3 from B1

-- Senior Secured Regular Bond/Debenture, Upgraded to Ba3(LGD4)
    from B1(LGD4)

Outlook Actions:

Issuer: Lundin Mining Corporation

-- Outlook, Remains Stable

RATINGS RATIONALE

Lundin's Ba3 CFR is driven by its moderate scale and limited mine
diversity, with a concentration of cash flows at its two largest
mines. Lundin's Candelaria and Eagle mines accounted for over 75%
of Lundin's operating earnings in 2016, exposing the company to
potential material reductions in cash flows should either site
encounter operational issues. However the rating is favorably
influenced by Lundin's conservative financial policies, including
Moody's expectations that its free cash flow will remain positive
despite an increased capital spend program in 2017, its multi-metal
exposure, good cost position of its key mines, and favorable
overall geopolitical risk profile.

Lundin's already large cash balance ($715 million at Q4/16) is
expected to grow to about $1.8 billion once it closes the sale of
its interest in Tenke. This will allow the company to execute
prospective acquisitions of new assets or projects, or further
invest in its existing assets while maintaining its current
financial profile. Alternatively with call dates of November 2017
on its notes due 2020, and November 2018 on its notes due 2022,
Lundin has the flexibility to reduce its debt.

Lundin's liquidity is excellent (SGL-1), consisting of US$715
million of cash and almost full availability under its US$350
million revolving credit facility (matures October June 2020) as of
December 31, 2016. Lundin is also scheduled to receive over $1
billion from the sale of its interest in Tenke which is expected to
close in the first half of 2017. Moody's expects Lundin will remain
free cash flow positive through 2017 and 2018 and maintain good
headroom to bank maintenance covenants. Lundin has minimal current
debt maturities. Most of its debt matures in 2020 ($550 million)
and 2022 ($445 million).

The stable ratings outlook reflects Moody's expectations that
Lundin will continue to generate positive cash flow over the next
two years, while maintaining its conservative financial policies.
It also assumes that the redeployment of the company's sizable cash
balance will not cause a deterioration in credit metrics.

Lundin's CFR could be upgraded if the company is able to maintain
adjusted debt/EBITDA below 2.5x and continue to generate positive
free cash flow. An upgrade would also require clarity regarding
Lundin's planned use of it large cash balance.

Lundin's rating could be downgraded if the company incurred
operating challenges at Candelaria or Eagle, leading to
expectations of materially lower cash flows or if leverage is
expected to be sustained above 4x.

Headquartered in Toronto, Ontario, Lundin wholly-owns an
underground copper/ zinc mine in Portugal (Neves-Corvo), an
underground zinc/ lead mine in Sweden (Zinkgruvan), and an
underground nickel/ copper mine in the USA (Eagle). It also owns
80% of the Candelaria copper mine in Chile. Lundin's revenues were
$1.5 billion in 2016.

The principal methodology used in these ratings was Global Mining
Industry published in August 2014.



LUVU BRANDS: Posts $399,000 Net Income for Second Quarter
---------------------------------------------------------
Luvu Brands, Inc., filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing net income
of $399,000 on $5.13 million of net sales for the three months
ended Dec. 31, 2016, compared to net income of $224,000 on $4.88
million of net sales for the three months ended Dec. 31, 2015.

For the six months ended Dec. 31, 2016, the Company reported net
income of $222,000 on $9.23 million of net sales compared to net
income of $2,000 on $8.60 million of net sales for the same period
a year ago.

As of Dec. 31, 2016, Luvu Brands had $4.35 million in total assets,
$6.54 million in total liabilities and a total stockholders'
deficit of $2.19 million.

As of Dec. 31, 2016, the Company has an accumulated deficit of
approximately $8,988,000 and a working capital deficit of
approximately $2,042,000.  This, the Company said, raises
substantial doubt about its ability to continue as a going
concern.

"In view of these matters, realization of a major portion of the
assets in the accompanying balance sheet is dependent upon
continued operations of the Company, which in turn is dependent
upon our ability to meet our financing requirements, and the
success of our future operations.  Management believes that actions
presently being taken to revise our operating and financial
requirements provide the opportunity for the Company to continue as
a going concern.

"These actions include an ongoing initiative to increase sales,
gross profits and our gross profit margin.  To that end, at the end
of fiscal 2016, we evaluated various options for increasing the
throughput of our compressed foam products and during the first
quarter of fiscal 2017 we purchased new equipment for installation
during the second quarter of fiscal 2017.  The conveyor sewing
system for Jaxx and Avana products was expanded during October,
2016 and the roll pack equipment for use with the majority of our
compressed products was delivered during the first week of January,
2017.  These investments in equipment should yield higher gross
profit as a result of the lower cost of goods sold.  We also plan
to continue to manage discretionary expense levels to be better
aligned with current and expected revenue levels.  We estimate that
the operational and strategic growth plans we have identified over
the next 12 months will require approximately $200,000 of funding,
of which we estimate will be provided by debt financing and, to a
lesser extent, cash flow from operations as well as cash on hand."

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

                      https://is.gd/7GVpTp

                       About Luvu Brands

Luvu Brands, Inc., formerly known as Liberator, Inc., is a
U.S.-based manufacturer that has built several brands in the
wellness, lifestyle and casual furniture and seating categories.
Its brands are headquartered in Atlanta in a 140,000 square foot
manufacturing facility.

Luvu Brands reported a net loss of $312,000 on $16.8 million of net
sales for the year ended June 30, 2016, compared to a net loss of
$474,000 on $15.6 million of net sales for the year ended
June 30, 2015.

Liggett & Webb, P.A., in Boynton Beach, Florida, issued a "going
concern" qualification on the consolidated financial statements for
the year ended June 30, 2016, citing that the Company has a net
loss of $312,000, a working capital deficiency of $2.4 million, and
an accumulated deficit of $9.2 million.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern.


M.O.R. PRINTING: Hires Van Horn Law Group as Counsel
----------------------------------------------------
M.O.R. Printing, Inc., seeks authority from the U.S. Bankruptcy
Court for the Southern District of Florida to employ Van Horn Law
Group, P.A., as counsel to the Debtor.

M.O.R. Printing requires Van Horn to:

   a. give advice to the Debtor with respect to its powers and
      duties as a Debtor-in-possession and the continued
      management of its financial matters and business
      operations;

   b. advise the Debtor with respect to its responsibilities in
      complying with the U.S. Trustee's Operating Guidelines and
      Reporting Requirements and with the rules of the court;

   c. prepare motions, pleadings, orders, applications, adversary
      proceedings, and other legal documents necessary in the
      administration of the case;

   d. protect the interest of the Debtor in all matters pending
      before the bankruptcy Court; and

   e. represent the Debtor in negotiations with its creditors in
      the preparation of a plan.

Van Horn will be paid at these hourly rates:

     Partners                  $400
     Associates                $300
     Paralegals                $175-$185

Van Horn will be paid a retainer in the amount of $20,000, plus
filing fee of $1,717.

Van Horn will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Chad T. Van Horn, a member of Van Horn Law Group, 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 Debtor and its estates.

Van Horn can be reached at:

     Chad T. Van Horn, Esq.
     VAN HORN LAW GROUP, P.A.
     330 N. Andrews Avenue, Suite 450
     Fort Lauderdale, FL 33301
     Tel: (954) 765-3166
     E-mail: Chad@cvhlawgroup.com

                       About M.O.R. Printing

M.O.R. Printing, Inc., based in Fort Lauderdale, FL, filed a
Chapter 11 petition (Bankr. S.D. Fla. Case No. 17-11570) on
February 8, 2017. The Hon. John K Olson presides over the case.  In
its petition, the Debtor estimated $0 to $50,000 in assets and $1
million to $10 million in liabilities.  The petition was signed by
Owen Luttinger, president.



MICHIGAN SPORTING: Taps Berkeley Research as Financial Advisor
--------------------------------------------------------------
Michigan Sporting Goods Distributors, Inc. seeks approval from the
U.S. Bankruptcy Court for the Western District of Michigan to hire
a financial advisor.

The Debtor proposes to hire Berkeley Research Group, LLC to provide
these financial advisory services:

     (a) review, forecast and analyze the Debtor's business
         operations and financial projections;
      
     (b) assist in the restructuring planning, including
         recommendations to improve cash flow; and

     (c) assist the Debtor in its negotiations with trade vendors
         and other key creditor constituencies, to address its
         liquidity constraints and reach an out-of-court financial

         restructuring.

The hourly rates charged by the firm are:

     Managing Director      $825 - $975   
     Director               $735 - $775
     Professional Staff     $295 - $645
     Support Staff          $125 - $250

Steve Coulombe, managing director of Berkeley, disclosed in a court
filing that the firm is a "disinterested person" as defined in
section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Steve Coulombe
     Berkeley Research Group, LLC
     2200 Powell Street, Suite 1200
     Emeryville, CA 94608
     Phone: 510-285-3300
     Fax: 510-654-7857

             About Michigan Sporting Goods Distributors

Michigan Sporting Goods Distributors, Inc. is a retail sporting
goods chain based in Grand Rapids, Michigan.

The Debtor filed a Chapter 11 petition (Bankr. W.D. Mich. Case No.
17-00612) on Feb. 14, 2017.  The Hon. John T. Gregg presides over
the case.  The petition was signed by Bruce Ullery, president and
chief executive officer.

Robert Michael Azzi, Esq., Stephen B. Grow, Esq., and Elisabeth M.
Von Eitzen, Esq., at Warner Norcross & Judd LLP, serves as
bankruptcy counsel to the Debtor.  The Debtor hired Stout Risius
Ross Advisors, LLC as financial advisor.

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

No trustee, examiner or committee has been appointed in the case.


MONTAQUE CAPITAL: Liquidators Seek Payment of Fees & Costs
----------------------------------------------------------
The Joint Official Liquidators of Montaque Capital notify all
Customers and Creditors at Montaque Capital Partners Ltd. (In
Liquidation) that they have applied to the Supreme Court of the
Bahamas for Court approval of the payment of the Liquidators'
remuneration and costs for the period Feb. 1, 2014, to April 30,
2016.

The Summons by which the application is made and the Eighth
Affidavit at Edmund L. Rahming setting out the costs may be
accessed on the website: http://www.mcp-liquidation.com. The
Liquidators' application will be heard by His Lordship the
Honourable Mr. Justice Ian Winder Justice of the Supreme Court in
Chambers on March 13, 2017 at 9:00 p.m.  If you intend to appear on
the hearing of the Liquidators' application you will need to file
at the Supreme Court Registry a Memorandum of Appearance or one of
the forms shown on the website depending on whether you are
claiming a debt owed to you (Creditor's Appearance) or that the
Company is holding assets beneficially owned by you (Customer's
Appearance).

The Memorandum needs to be filed and served on the Liquidators or
their Attorneys, Lennox Paton, no later than 4:00 p.m. on March 9,
2017.  If you are a customer or creditor of the Company and you
need any further information or clarification in regard to the
application, please contact the Liquidators:

   Messrs. Kenneth Krys and Edmund L. Rahming
   The Joint Official Liquidators of Montaque Capital Partners
Ltd.
   (In Liquidation)
   Intelisys
   15 Caves Professional Center, Caves Village
   Nassau, The Bahamas
   Tel (242) 327-4001/3
   Website: http:///www.intelisysltd.com


NATURAL RESOURCE: Moody's Assigns Caa2 Rating to New Senior Notes
-----------------------------------------------------------------
Moody's Investors Service assigned Caa2 rating to the new Senior
Notes due 2022, proposed by Natural Resource Partners LP. At the
same time, Moody's changed the outlook on the ratings to positive
from negative, and affirmed the existing ratings, including the
Corporate Family Rating (CFR) of B3 and Probability of Default
Rating (PD) of B3-PD. Moody's changed the Speculative Grade
Liquidity rating to SGL-2 from SGL-3.

The rating actions follow the company's announcement on Feb. 23,
2017 that it will issue $250 million of a new class of preferred
units representing limited partner interests in NRP, and that
certain holders of NRP's 9.125% Senior Notes due 2018 (the "2018
Notes") will exchange $241 million of their notes for a new series
of 10.50% Senior Notes due 2022 (the "2022 Notes") and will invest
in an additional $105 million of the 2022 Notes.

In addition, NRP Operating LLC's revolving credit facility will be
extended to April 2020, with commitment reductions to $180 million
at closing, $150 million at December 31, 2017, and $100 million at
December 31, 2018 until maturity.

The proceeds of the offering will be used to repay the $210 million
currently outstanding under the revolver, repay $90 million of 2018
notes at closing, and the remaining $94 million in October 2017.

Issuer: Natural Resource Partners L.P.

Affirmations:

-- Corporate Family Rating, Affirmed B3

-- Probability of Default Rating, Affirmed B3-PD

Upgrades:

-- Speculative Grade Liquidity Rating, Upgraded to SGL-2 from
    SGL-3

Assignments:

-- Senior Unsecured Regular Bond/Debenture, Assigned Caa2 (LGD5)

Outlook Actions:

-- Outlook, Changed To Positive From Negative

RATINGS RATIONALE

The change in outlook to positive reflects the expected reduction
in the company's debt, in line with the company's strategy to
deleverage the company, enhance liquidity and extend maturities.

Moody's expects that Debt/ EBITDA as adjusted will trend from 4.0x
as of September 30, 2016 to 3.0x by the end of 2017.

The B3 corporate family rating continues to reflect NRP's
substantive coal reserve base, and increasing diversification of
the company's business model into soda ash, and construction
aggregates. The ratings also reflect the risks surrounding future
limited partner distributions, and uncertainties regarding any
future asset sales that the company may undertake to pare down
leverage.

At the same time, the ratings reflect concentration in US coal
business, which is experiencing ongoing secular decline. The
ratings reflect Moody's stable outlook on US coal industry.
Although the industry continues to face challenges, coal producers
have received much needed relief with metallurgical coal benchmark
prices surging above $200/tonne and natural gas prices hovering
around $3.00/ million British thermal units (MMBtu). Although the
US presidential election results increase uncertainty around the
direction of government energy policies, domestic coal consumption
will remain under pressure over the long term. Natural gas and
renewables will capture an increasing share of the nation's fuel
mix, smaller and less efficient coal plants will continue to be
retired and coal's share of the nation's overall energy consumption
will likely drop to the mid-20% range within a decade, from about
30% now.

The Speculative Grade Liquidity rating of SGL-2 reflects Moody's
expectations that the company will have good liquidity over the
next twelve months. As of September 30, 2016, the company had $92.4
million of cash and cash equivalents. Pro-forma for the proposed
transaction, the company will have full availability under the NRP
Operating revolving credit facility maturing in April 2020. Moody's
expects the company to generate sufficient operating cash flows to
finance its MLP distributions. Moody's expects the company to be in
compliance with the revolver's financial covenants.

The Caa2 rating on the senior unsecured notes issued by Natural
Resource Partners LP reflects their effective subordination
relative to the company's revolver, and debt located at the NRP
operating subsidiary.

A positive rating action would be considered if Debt/ EBITDA, as
adjusted, were expected to be maintained below 3.5x.

A negative rating action would be considered if liquidity were to
deteriorate or if Debt/ EBITDA, as adjusted, were to increase above
6x.

The principal methodology used in these ratings was Global Mining
Industry published in August 2014.

Natural Resource Partners L.P. is a limited partnership formed in
April 2002 and is headquartered in Houston, Texas. NRP engages
principally in the business of owning, managing and leasing a
diversified portfolio of mineral properties in the United States,
including interests in coal, trona and soda ash, construction
aggregates, frac sand and other natural resources. For the twelve
months ended September 30, 2016 the company generated roughly $460
million in revenues.



NORTH ATLANTIC: S&P Withdraws 'B' CCR After Repayment
-----------------------------------------------------
S&P Global Ratings affirmed its 'B' corporate credit rating on
Louisville, Ky.-based North Atlantic Trading Co. Inc. (NATC).  The
outlook is stable.  S&P subsequently withdrew the rating at the
company's request.  S&P also withdrew its issue-level ratings on
NATC's senior secured first-lien and second-lien term loans due
2020 following repayment.

The withdrawal reflects the completion of the refinancing
transaction of NATC's parent company, Turning Point Brands, which
resulted in the repayment of NATC's first-lien and second-lien term
loans due 2020.



NORTHSTAR OFFSHORE: Seeks to Hire Moyes & Co. as Consultant
-----------------------------------------------------------
Northstar Offshore Group, LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to hire Moyes &
Co., a natural resources consulting firm.

The Debtor proposes to hire the firm in order to have an expert
that could derive a fair market value of its oil and gas assets
from reserve reports available.

P. Dee Patterson, managing director of Moyes & Co., will be paid
$395 per hour while the firm's engineering staff will be paid  $275
per hour.

Moyes & Co. does not have any interest adverse to the Debtor's
bankruptcy estate or creditors, and is a "disinterested person" as
defined in section 101(14) of the Bankruptcy Code, according to
court filings.

The firm can be reached through:

     P. Dee Patterson
     Moyes & Co.
     8235 Douglas Avenue, Suite 1221
     Dallas, TX 75225
     Phone: 214-623-6700
     Fax: 214-623-6799

                 About Northstar Offshore Group

Northstar Offshore Group, LLC is an independent oil and gas
exploration and production company that focuses on acquisition and
recompletion, development drilling, and low-risk exploration in the
waters of the Gulf of Mexico.

Three creditors filed an involuntary Chapter 11 petition against
Northstar Offshore Group on August 12, 2016.  The petitioning
creditors are Montco Oilfield Contractors, LLC, Alliance Offshore,
LLC, and Alliance Energy Services, LLC.  The creditors are
represented by DLA Piper (US) LLP.  

On December 2, 2016, the Debtor agreed to convert the involuntary
case to a voluntary case by filing a voluntary Chapter 11 petition
(Bankr. S. D. Texas Case No. 16-34028).

On December 19, 2016, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired DLA
Piper LLP as legal counsel, and FTI Consulting, Inc as financial
advisor.


OLDCO LLC: Hires Covington & Burling as Special Insurance Counsel
-----------------------------------------------------------------
OldCo, LLC, seeks authority from the U.S. Bankruptcy Court for the
Western District of North Carolina to employ Covington & Burling
LLP as special insurance counsel.

OldCo, LLC, requires Covington & Burling to represent the Debtor in
matters related to insurance coverage, rights, and obligations, and
in particular, those matters which relate to the resolution of
Coltec Asbestos Claims in the Coltec Bankruptcy Case.

Covington & Burling will be paid at these hourly rates:

     Attorneys                 $365 to $1,700
     Paralegals                $220 to $405

The Debtor paid Covington & Burling the amount of $191,014 between
January 2016 and January 2017.  The Debtor has not paid a retainer
to Covington & Burling.

Covington & Burling will also be reimbursed for reasonable
out-of-pocket expenses incurred.

William F. Greaney, member of Covington & Burling, 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 Debtor and its estates.

Covington & Burling can be reached at:

     William F. Greaney, Esq.
     COVINGTON & BURLING LLP
     850 Tenth Street, NW
     Washington, DC 20001
     Tel: (202) 662-6000

                           About OldCo, LLC

OldCo, LLC, formerly known as Coltec Industries, Inc., based in
Charlotte, N.C., manufactures and distributes aerospace and
industrial products in the United States, Canada, and Europe.  It
filed a Chapter 11 bankruptcy petition (Bankr. W.D.N.C. Case No.
17-30140) on Jan. 30, 2017.  The petition was signed by Joseph
Wheatley, president and treasurer.  Bankruptcy Judge Craig J.
Whitley is assigned to the case.

The Debtor is represented by Daniel Gray Clodfelter, Esq. and
William L. Esser, IV, Esq., at Parker Poe Adams & Bernstein LLP.
The Debtor also hired David M. Schilli, Esq., and Andrew W.J. Tarr,
Esq., at Robinson, Bradshaw & Hinson, P.A. as special corporate &
litigation counsel; Rust Consulting/Omni Bankruptcy as claims,
notice & ballot agent.

In its petition, the Debtor estimated $100 million to $500 million
in both assets and liabilities.



ONE BREWERY: Hires Howard Hanna as Real Estate Broker
-----------------------------------------------------
One Brewery Place, Inc., seeks authority from the U.S. Bankruptcy
Court for the Western District of Pennsylvania to employ Howard
Hanna Real Estate Services as real estate broker to the Debtor.

One Brewery requires Howard Hanna to market and sell the Debtor's
real estate located at 25 New York Avenue, Rochester, PA 15074.

Howard Hanna will be paid a commission of 10% of the gross selling
price.

Hall Martin, member of Howard Hanna Real Estate Services, 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 Debtor and its estates.

Howard Hanna can be reached at:

     Hall Martin
     HOWARD HANNA REAL ESTATE SERVICES
     1601 Third Street
     Beaver, PA 15009
     Tel: (724) 775-5700

                     About One Brewery Place

One Brewery Place, Inc. is the owner of a real estate located in
Pennsylvania, which is being rented by Beaver Valley Bowling, Inc.
The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Penn. Case No. 16-22314) on June 23, 2016,
disclosing under $1 million in both assets and liabilities.  The
Debtor is represented by Brian Thompson, Esq., at Thompson Law
Group.


OYSTER COMPANY: Creditors' Panel Hires Christian as Counsel
-----------------------------------------------------------
The Official Committee of Unsecured Creditors of Oyster Company of
Virginia, LLC, seeks authorization from the U.S. Bankruptcy Court
for the Eastern District of Virginia to retain Christian & Barton,
LLP, as counsel.

The Committee requires Christian to:

   a. assist, advise and represent the Committee in its
      consultations with the Debtor regarding the administration
      of the Chapter 11 Case;

   b. assist, advise and represent the Committee in analyzing the
      Debtor's assets and liabilities, investigating the extent
      and validity of liens and participating in and reviewing
      any proposed asset sales, any asset dispositions, financing
      arrangements and cash collateral stipulations or
      proceedings;

   c. assist, advise and represent the Committee in any manner
      relevant to reviewing and determining the Debtor's rights
      and obligations under leases and other executor contracts;

   d. assist, advise and represent the Committee in investigating
      the acts, conduct, assets, liabilities and financial
      condition of the Debtor, the Debtor's operations and the
      desirability of the continuance of any portion of those
      operations, and any other matters relevant to the
      bankruptcy case or to the formulation of a plan;

   e. assist, advise and represent the Committee in its
      participation in the negotiation, formulation and draft of
      a plan of liquidation or reorganization;

   f. advise the Committee on the issues concerning the
      appointment of a trustee or examiner under Section 1104 of
      the Bankruptcy Code;

   g. assist, advise and represent the Committee in the
      evaluation of claims and on any litigation matters,
      including avoidance actions;

   h. assist, advise and represent the Committee in understanding
      its powers and its duties under the Bankruptcy Code and the
      Bankruptcy Rules and in performing such other services as
      are in the interests of those represented by the Committee;
      and

   i. perform all other necessary legal services in the Chapter
      11 Case.

Christian will be paid at these hourly rates:

     Partners                     $370
     Associates                   $235
     Paralegals                   $160

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

Jennifer M. McLemore, member of Christian & Barton, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and (a) are not
creditors, equity security holders or insiders of the Debtor; (b)
have not been, within two years before the date of the filing of
the Debtor's chapter 11 petition, directors, officers or employees
of the Debtor; and (c) do not have an interest materially adverse
to the interest of the estate or of any class of creditors or
equity security holders, by reason of any direct or indirect
relationship to, connection with, or interest in, the Debtor, or
for any other reason.

Christian can be reached at:

         Jennifer M. McLemore, Esq.
         CHRISTIAN & BARTON, LLP
         909 East Main Street, Suite 1200
         Richmond, VA 23219-3095
         Tel: (804) 697-4100
         Fax: (804) 697-6112

              About Oyster Company of Virginia, LLC

A Chapter 7 involuntary petition was filed against Oyster Company
of Virginia, LLC (Bankr. E. D. Va. Case No. 16-34750) on Sept. 27,
2016.  The petition was filed by Jeffrey and Eleanor Orndorff,
Chandler Wiegand, and Half Shell Partners, LLC.

On Nov. 4, 2016, the Chapter 7 case was converted to a Chapter 11
case. The case is assigned to Judge Keith L. Phillips.

The U.S. trustee for Region 4 on Dec. 23, 2016, appointed seven
creditors of Oyster Company of Virginia, LLC, to serve on the
official committee of unsecured creditors.  The Committee retained
Christian & Barton, LLP, as counsel.


PADCO PRESSURE: Seeks to Hire Colvin Smith as Special Counsel
-------------------------------------------------------------
PADCO Energy Services, LLC seeks approval from the U.S. Bankruptcy
Court for the Western District of Louisiana to hire a special
counsel to handle litigation against Case Energy Services, LLC.  

The Debtor proposes to hire Colvin, Smith & McKay, and pay a
reduced hourly fee of $125 to its attorneys and $75 to the firm's
paralegals.  The firm will also receive a contingency fee of 20% of
any gross amount recovered.   

Colvin Smith does not hold or represent any interest adverse to the
Debtor's bankruptcy estate, according to court filings.

The firm can be reached through:

     James H. Colvin, Jr., Esq.
     Colvin, Smith & McKay
     900 Market Street, Suite 300
     Shreveport, LA 71101
     Phone: (318) 429-6770
     Fax: (318) 429-6771
     Email: jcolvin@colvinfirm.com

                      About PADCO Pressure

PADCO Pressure Control, L.L.C., based in Lafayette, LA, filed a
Chapter 11 petition (Bankr. W.D. La. Case No. 16-51381) on October
4, 2016. The Hon. Robert Summerhays presides over the case. Thomas
E. St. Germain, member of Weinsten & St. Germain, LLC, as
bankruptcy counsel.

In its petition, the Debtor estimated $0 to $50,000 in assets and
$1 million to $10 million in liabilities. The petition was signed
by Michael Carr, chief executive officer.

No official committee of unsecured creditors has been appointed in
the case.


PFO GLOBAL: Seeks to Hire Mahesh Shetty as Financial Officer
------------------------------------------------------------
PFO Global, Inc. seeks approval from the U.S. Bankruptcy Court for
the Northern District of Texas to hire a financial officer in
connection with its Chapter 11 case.

The Debtor proposes to hire Mahesh Shetty, a certified public
accountant, to serve as its principal financial officer as well as
management and financial consultant until the contemplated sale of
its assets is accomplished.  

The services to be provided by Mr. Shetty include preparing SEC
reports, reviewing monthly financial statements, and assisting the
chief executive officer in analyzing business opportunities, cost
controls and cash management.

Mr. Shetty will be paid a fixed monthly salary of $25,000, and will
be reimbursed for work-related expenses.

In a court filing, Mr. Shetty disclosed that he has no connection
with the Debtor or any of its creditors.

Mr. Shetty maintains an office at:

     Mahesh S. Shetty
     2708 Arbor Court
     Richardson, TX 75082

                       About PFO Global

PFO Global, Inc., and five of its wholly-owned subsidiaries filed
Chapter 11 petitions (Bankr. N.D. Tex. Lead Case No. 17-30355) on
January 31, 2017.

The Debtors are represented by Rosa R. Orenstein, Esq. and Nathan
M. Nichols, Esq., at Orenstein Law Group, P.C.

On February 21, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.

The Debtors are a consolidated group of companies that operate in
the eyewear and lenses industry worldwide. Global owns 100% of the
equity interests in Holding. In turn, Holding owns 100% of the
equity interests in Optix, Technologies, Optima and MCO.

Global is headquartered in Farmers Branch, Texas where primarily
all corporate functions are performed as well as the support, sales
and warehousing for all MCO and Technologies' products and
services.

Global, a publicly traded company, manufactures and delivers
complete eyewear, prescription lenses and related services to the
managed care insurance industry, which services the Medicaid and
Medicare entitlement programs, independent eye care providers and
accountable care organizations. Optima distributes distortion free
polycarbonate lenses under the Resolution brand name. Technologies
focus is on the development of disruptive technologies for the
eyewear industry and supports the research and development of the
other business units of Global.

PFO Global reported a net loss of $15.66 million in 2015 following
a net loss of $8.45 million in 2014.

As of Sept. 30, 2016, PFO Global disclosed $1.75 million in total
assets, $30.96 million in total liabilities and a total
stockholders' deficit of $29.21 million.

"As of Sept. 30, 2016, the Company had cash of $130,413.  As
reflected in the accompanying condensed consolidated financial
statements, the Company had a net loss of $4,735,782 and net cash
and cash equivalents used in operations of approximately $3.01
million for the nine month period ended September 30, 2016.  The
Company has a working capital deficit of approximately $23 million
and stockholders' deficit of approximately $29 million as of Sept.
30, 2016.  These factors raise substantial doubt about the
Company's ability to continue as a going concern," the Company
stated in its quarterly report for the period ended Sept. 30, 2016.


PHYSICIANS REALTY: S&P Assigns 'BB+' CCR; Outlook Positive
----------------------------------------------------------
S&P Global Ratings assigned a 'BB+' corporate credit rating to
Milwaukee-based Physicians Realty Trust (DOC).  The outlook is
positive.

"The positive outlook acknowledges our view that DOC has been able
to significantly grow its portfolio in a leverage-neutral manner,
and its scale is approaching the level of key peers Healthcare
Realty Trust and Healthcare Trust of America.  The company's
medical office buildings (MOBs) are fairly young and well-occupied
(96.1% leased at Dec. 31, 2016), with good geographic diversity,"
said credit analyst Michael Souers.  "We believe management remains
committed to a conservative financing strategy, and we expect
future investments to continue to be funded with a sizable equity
component."

S&P's positive outlook on DOC reflects S&P's expectation that the
company will continue to rapidly grow its portfolio, largely
financed with equity capital.  S&P do not believe the potential
repeal of, or modifications to, the Affordable Care Act will have a
significant adverse impact on MOB performance given the stable
rental income, so S&P expects DOC will continue to generate stable
cash flows with limited tenant stress.  S&P projects the company
will operate with debt to EBITDA (on a trailing twelve month basis)
of around 6.0x, with debt/undepreciated capital in the mid-30%
area, over the next two years.

S&P could raise the rating if the company successfully executes the
growth strategy for its portfolio, funding growth with significant
equity issuance, while simultaneously maintaining strong
performance from the recently assembled core portfolio.  An upgrade
would likely be contingent on the company growing its scale to a
level nearing its higher-rated MOB peers Healthcare Realty Trust
and Healthcare Trust of America, while continuing to deliver stable
cash flow growth and modest improvement in credit metrics.

S&P could revise the outlook back to stable if DOC pursues
debt-financed expansion in 2017 that results in debt to EBITDA
remaining in the mid- to high-6x area.  S&P could also lower the
outlook back to stable if it believes government legislation or
regulatory changes threaten the cash flow stability of MOBs.



PRA HOLDINGS: Moody's Hikes Corporate Family Rating to Ba3
----------------------------------------------------------
Moody's Investors Service upgraded the Corporate Family Rating
(CFR) and Probability of Default Rating (PDR) of PRA Holdings,
Inc., to Ba3 and Ba3-PD from B1 and B1-PD, respectively. Moody's
also upgraded the rating on the company's unsecured notes to B2
from B3. At the same time, Moody's affirmed the Speculative Grade
Liquidity Rating of SGL-1. The outlook on all ratings remains
positive.

Moody's also assigned a Ba3 rating to new senior secured bank
credit facilities at Pharmaceutical Research Associates, Inc.
following a refinancing of its previous credit facilities.

Moody's also revised the issuer name on the unsecured notes to
reflect the correct borrower name, PRA Holdings, Inc., rather than
the ultimate parent company, PRA Health Sciences, Inc. PRA Holdings
and Pharmaceutical Research Associates are subsidiaries of parent
company PRA Health Sciences, Inc. Moody's is now displaying the CFR
and PDR under the name of PRA Holdings. The analysis underlying the
CFR and PDR continues to encompass the same entities within the
issuer family as before.

The upgrade of the CFR to Ba3 reflects PRA Holdings' steady
improvement in credit metrics. These include debt/EBITDA declining
to below 3.5x in 2016. Moody's expects leverage to further decline
towards 3x over the next twelve months. Through strong growth and
operating performance, PRA Holdings has achieved significant scale
as a leading contract research organization (CRO) with net service
revenues likely to exceed $1.8 billion in 2017.

The positive outlook reflects Moody's expectation that PRA Holdings
will continue to exhibit double digit organic earnings growth due
to favorable industry fundamentals and strong business execution.
It also reflects Moody's expectation for further debt reduction
using free cash flow.

PRA Holdings, Inc.

Ratings upgraded:

Corporate Family Rating to Ba3 from B1

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

$91 million (outstanding) senior unsecured notes to B2 (LGD 6) from
B3 (LGD 6)

Ratings affirmed:

Speculative Grade Liquidity Rating at SGL-1

Ratings assigned:

Pharmaceutical Research Associates, Inc.

$125 million senior secured revolving credit facility at Ba3 (LGD
3)

$625 million senior secured term loan at Ba3 (LGD 3)

PRA Holdings, Inc and Pharmaceutical Research Associates, Inc.

The outlook on all credit ratings is positive.

RATINGS RATIONALE

The Ba3 Corporate Family Rating is supported by the company's track
record of delivering mid-teens revenue growth. The company has good
size and scale with service revenues above $1.6 billion. Favorable
industry-wide dynamics will help support healthy earnings growth
and deleveraging in 2017. Moody's believes credit metrics will
continue to improve, including debt/EBITDA to under 3 times over
the next twelve months. Kohlberg Kravis Roberts & Co. (KKR) still
holds a sizeable stake in PRA Holdings' equity, however, its share
has come down to under 40%, reducing the risk of shareholder
friendly initiatives.

Constraining PRA Holdings' ratings are the risks inherent in the
Contract Research Organization (CRO) industry. These include
pricing pressure, volatility in biotech funding, and project
cancellations. In addition, PRA Holdings competes with a relatively
small number of large CRO players for clinical development work.
PRA Holdings' rapid growth and new joint venture with Takeda
Pharmaceutical requires considerable hiring or retraining of staff.
This could lead to margin pressures if revenues do not materialize
in step with staffing growth. In addition, it can be challenging to
locate and train sufficient staff for its global operations.

The positive rating outlook reflects Moody's expectation for
continued credit metric improvement, including continued
deleveraging towards 3.0x over the next 12 to 18 months.

The senior secured credit facilities issued by Pharmaceutical
Research Associates consist of a $625 million term loan and a $125
million bank revolving credit facility. The facilities are rated
Ba3 (LGD3), the same as the Ba3 CFR, as they constitute the
preponderance of debt in the capital structure. The facilities
benefit from modest first loss cushion provided by $91 million of
unsecured notes, rated B2 (LGD 6). The credit facilities are
secured by a first priority interest in substantially all tangible
and intangible assets of the US subsidiaries and a 66% stock pledge
of foreign subsidiaries. The credit facilities are guaranteed by
PRA Health Sciences, the parent company. The borrower under the
credit facilities is Pharmaceutical Research Associates, a
subsidiary of PRA Health Sciences, Inc.

Moody's could upgrade the ratings if PRA Holdings continues to grow
organically and if Moody's expects debt to EBITDA to be sustained
below 3.0 times. The ratings could be downgraded if Moody's expects
operating performance to deteriorate, or for PRA to pursue large
debt funded acquisitions, share repurchases, or dividends.
Specifically, Moody's could downgrade the ratings if it expects
debt to EBITDA to be sustained above 4.0 times.

PRA Holdings, Inc., a subsidiary of PRA Health Sciences, Inc. is a
contract research organization that assists pharmaceutical and
biotechnology companies in developing and gaining regulatory
approvals for drug compounds. PRA generated net service revenues of
approximately $1.6 billion for the twelve months ended December 31,
2016. PRA is publicly traded but continues to be partially owned by
KKR.

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.



PRESIDENTIAL FUNERAL: Hires Keech as Attorney
---------------------------------------------
Presidential Funeral Homes of Arkansas, Inc., seeks authority from
the U.S. Bankruptcy Court for the Eastern District of Arkansas to
employ Keech Law Firm, PA, as counsel to the Debtor.

Presidential Funeral requires Keech to:

   a. represent the Debtor with regard to the filing of the
      Chapter 11 petition and schedules and in the prosecution of
      the Chapter 11 case with respect to Debtor's powers and
      duties as a Debtor-in-Possession; and

   b. perform all legal services for the Debtor which may be
      necessary in connection with the Debtor's Chapter 11 case.

Keech will be paid at these hourly rates:

     Kevin P. Keech, Partner              $315
     Allison R. Gladden, Partner          $275
     Associates                           $195
     Paralegals                           $140
     Legal Assistants                     $125

Keech will be paid a retainer in the amount of $12,000.

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

Kevin P. Keech, a partner at Keech Law Firm, PA, 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 Debtor and its estates.

Keech can be reached at:

     Kevin P. Keech, Esq.
     KEECH LAW FIRM, PA
     2011 Broadway Avenue
     Little Rock, AR 72206
     Tel: (501) 221-3200
     Fax: (501) 221-3201

            About Presidential Funeral Homes of Arkansas

Presidential Funeral Homes of Arkansas Inc., filed a Chapter 11
bankruptcy petition (Bankr. E.D. Ark. Case No. 17-10314) on Jan.
19, 2017, disclosing under $1 million in both assets and
liabilities.


PRESIDENTIAL FUNERAL: Hires Snow Tax as Accountant
--------------------------------------------------
Presidential Funeral Homes of Arkansas, Inc., seeks authority from
the U.S. Bankruptcy Court for the Eastern District of Arkansas to
employ Snow Tax and Business Services as accountant to the Debtor.

Presidential Funeral requires Snow Tax to:

   a. prepare financial statements and bankruptcy operating
      reports; and

   b. prepare and file state and federal income, use, sales or
      personal property tax returns.

Snow Tax will be paid at the hourly rate of $50.

Snow Tax will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Honsely Snow, member of Snow Tax and Business Services, 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 Debtor and its estates.

Snow Tax can be reached at:

     Honsely Snow
     SNOW TAX AND BUSINESS SERVICES
     11215 Hermitage Road, Suite 202
     Little Rock, AR 72211
     Tel: (501) 771-1712

             About Presidential Funeral Homes of Arkansas

Presidential Funeral Homes of Arkansas Inc., filed a Chapter 11
bankruptcy petition (Bankr. E.D. Ark. Case No. 17-10314) on Jan.
19, 2017, disclosing under $1 million in both assets and
liabilities.  The Debtor is represented by Kevin P. Keech, Esq., at
Keech Law Firm, PA.



PRESIDIO HOLDINGS: Moody's Puts Ratings on Review for Upgrade
-------------------------------------------------------------
Moody's Investors Service placed Presidio Holdings Inc.'s ratings
on review for upgrade given the announcement that the company
launched an initial public offering of its stock. The company
indicated in its filing that it expects to receive net proceeds of
over $230 million in a primary offering of its shares, after which
funds affiliated with Apollo Global Management will own about 75%
of the company. The proceeds of the offering will be applied to
reduce debt at Presidio and its subsidiaries and for general
corporate purposes. As per Moody's estimates, Presidio's adjusted
debt/EBITDA leverage would drop to the low 4.0 times range
following the IPO. Affected ratings include Presidio's B2 corporate
family rating ("CFR"), its B2-PD probability of default rating and
instrument ratings at Presidio and its wholly-owned subsidiary,
Presidio LLC.

Moody's is correcting its database to reflect that the $150 million
subordinate notes due 2023, which were rated Caa1 on February 2,
2015, are in fact senior subordinate notes.

RATINGS RATIONALE

Moody's review will assess the likelihood of a successful IPO
execution and the resulting reduction of the company's debt and
ongoing interest expenses in helping the company grow its free cash
flow. As well, the review will also address the potential future
shareholder return initiatives which may affect further debt
reduction. The review is expected to be completed shortly after the
IPO's closing. In the event of the review concluding positively,
Presidio's CFR would be upgraded by no more than one notch. To the
extent the company applies the IPO proceeds to reduce debt as
outlined in the IPO documents, there is a possibility that the
senior secured and senior unsecured debt ratings will be confirmed,
as the company will be removing a large portion of senior
subordinated debt, which currently provides ratings lift in the
capital structure.

The rating could be upgraded if the company executes in its
strategy and pays down debt leading to sustainably lower levels of
adjusted debt to EBITDA below 4.5 times (after Moody's standard
adjustments) while achieving organic revenue growth consistent with
industry levels and without pressuring operating margins.

Given the review for upgrade, a downgrade is unlikely in the
near-term. If the IPO does not succeed, the ratings could be
downgraded if the company does not achieve expected revenue and
EBITDA growth, from factors that might include weak economic
conditions, increased customer churn, poor execution, or heightened
competition. In addition, negative rating pressure could arise if
adjusted debt to EBITDA rises to and remains above 6.0x or,
liquidity weakens which could arise from operating losses, dividend
payments, or cash acquisitions without a proportionate increase in
EBITDA. A deteriorating relationship with key suppliers, Cisco and
EMC especially, could also place downward pressure on the rating.

The following summarizes rating actions:

Issuer: Presidio Holdings, Inc.

-- Corporate Family Rating, Placed on Review for Upgrade,
    currently B2

-- Probability of Default Rating, Placed on Review for Upgrade,
    currently B2-PD

-- Senior Unsecured Bond/Debenture, Placed on Review for Upgrade,

    currently B3 (LGD5)

-- Senior Subordinated Regular Bond/Debenture, Placed on Review
    for Upgrade, currently Caa1 (LGD6)

Issuer: Presidio LLC

-- Senior Secured Bank Credit Facility, Placed on Review for
    Upgrade, currently B1 (LGD3)

Issuer: Presidio LLC and Presidio Holdings, Inc.

Outlook Actions:

-- Outlook, Changed To Rating Under Review From Stable

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.



PURE FOODS: Committee Seeks to Hire Blakeley as Legal Counsel
-------------------------------------------------------------
The official committee of unsecured creditors of Pure Foods, Inc.
seeks approval from the U.S. Bankruptcy Court for the Eastern
District of Tennessee to hire legal counsel in connection with its
Chapter 11 case.

The committee proposes to hire Blakeley LLP to give legal advice
regarding its duties under the Bankruptcy Code, negotiate with
unsecured creditors, assist in the preparation of a bankruptcy
plan, and provide other legal services.

The hourly rates charged by the firm are:

     Scott Blakeley       $495
     Ronald Clifford      $395
     Other Associates     $295
     Law Clerks           $145
     Paralegals           $145

Blakeley does not hold or represent any interest adverse to the
Debtor's bankruptcy estate, according to court filings.

The firm can be reached through:

     Ronald A. Clifford, Esq.
     Scott E. Blakeley, Esq.   
     Blakeley LLP
     18500 Von Karman, Suite 530
     Irvine, CA 92612
     Tel: (949) 260-0616
     Fax: (949) 260-0613

                      About Pure Foods Inc.

Pure Foods, Inc., a company based in Atlanta, Georgia, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E. D.
Tenn. Case No. 17-30236) on January 30, 2017.  The petition was
signed by John P. Frostad, CEO.  

The case is assigned to Judge Suzanne H. Bauknight.

At the time of the filing, the Debtor estimated its assets and
debts at $1 million to $10 million.

On February 16, 2017, the Office of the U.S. Trustee appointed
an official committee of unsecured creditors.


RAVENWOOD ENTERPRISES: Hires Radowitz as Attorney
-------------------------------------------------
Ravenwood Enterprises seeks authority from the U.S. Bankruptcy
Court for the District of New Jersey to employ Bruce W. Radowitz,
PA, as attorney to the Debtor.

Ravenwood Enterprises requires Radowitz to:

   a. prepare the Chapter 11 Petition and Plan; and

   b. attend the 11 U.S.C. Sec. 341(a) meeting of creditors and
confirmation
      hearing.

Radowitz will be paid at these hourly rates:

     Bruce W. Radowitz                 $300
     Law Clerks                         $85
     Paralegals                      $45 to $90

Radowitz will be paid a retainer in the amount of $3,500, plus
$1,710 filing fee.

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

Bruce W. Radowitz, a member of the firm, 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 Debtor and its estates.

Radowitz can be reached at:

        Bruce W. Radowitz, Esq.
        BRUCE W. RADOWITZ, PA
        636 Chestnut Street
        Union, NJ 07036
        Tel: (908) 687-2333
        E-mail: bradowitz@comcast.net

                   About Ravenwood Enterprises

Ravenwood Enterprises filed a Chapter 11 petition (Bankr. D.N.J.
Case No. 17-13327) on Feb. 22, 2017, estimating $100,001 to
$500,000 in assets and debt.  Judge Vincent F. Papalia presides
over the case.


SAMSON RESOURCES: Exits Chapter 11 Bankruptcy Protection
--------------------------------------------------------
Samson Resources Corporation on March 1, 2017, disclosed that the
Company and its subsidiaries have emerged from Chapter 11
bankruptcy protection, after satisfying all of the conditions
required under its Plan of Reorganization (the "Plan"), which was
confirmed by the U.S. Bankruptcy Court for the District of Delaware
on February 13, 2017.  Under the Plan, substantially all of SRC's
remaining assets, including its subsidiaries, were transferred to
Samson Resources II, LLC ("Samson II" or the "Company").  The
majority of the equity in Samson II was distributed to SRC's second
lien lenders, both on account of their claims in the bankruptcy and
in connection with a $60 million rights offering.  In addition,
Joseph A. Mills has been officially appointed by the new Board of
Directors as Samson II's President and Chief Executive Officer,
succeeding Andrew Kidd, who accepted the position in February 2016,
having previously served as General Counsel.

Samson II features a substantially improved financial position,
having discharged approximately $4 billion of debt and nearly $300
million of annual interest expense under the Plan.  Samson II's
post-emergence debt financing consists of a first lien revolving
credit facility with an initial borrowing base of $280 million, of
which $245 million was outstanding on the effective date.  With the
completion of its restructuring, the Company has greater than $60
million in total liquidity (including both cash on hand and
available under the credit facility), a business plan that projects
positive free cash flow, and substantial commodity hedges to
protect that liquidity position.

Samson II is a privately held onshore exploration and production
company headquartered in Tulsa, Oklahoma.  The Company has
significant acreage positions in East Texas, the Powder River Basin
and the Green River Basin that, taken together, comprise
approximately 450,000 net acres and the Company produces
approximately 140 MMCFE/day of oil, natural gas and NGL's.  The
Company, in consultation with its new Board of Directors and CEO,
plans to conduct a strategic review of its asset portfolio and
development plan in order to maximize value for its stakeholders.

"It is a great pleasure and honor to work with the new ownership
group and the employees to develop and implement our new strategic
direction and further strengthen the company's capital structure
and operations," stated Joseph A. Mills, President and Chief
Executive Officer of Samson II.  "I look forward to helping build
shareholder value and an organization that will be a credit to the
management team and our workforce, who have been highly supportive
during our restructuring process.  I would also like to thank
Andrew Kidd and the previous management team for their dedication
and perseverance in guiding the company during the bankruptcy
process."

Mr. Kidd stated, "Its emergence from Chapter 11 will allow the
Company to move past a challenging period for SRC and others in
this industry and once again devote full attention to running its
business as our industry continues its recovery.  We thank all of
our employees, customers, partners, restructuring advisors and
financial stakeholders for supporting us throughout this process,
and I wish Joseph and all of my SRC colleagues the very best as
they take their next steps."

New Board of Directors

In accordance with the Plan, Samson II has appointed a new Board of
Directors consisting of Matthew W. Bonanno, Partner at York Capital
Management; Eugene I. Davis, Chairman and Chief Executive Officer
at Pirinate Consulting Group; Phillip A. Gayle, Jr., Managing
Partner at Millennial Energy Partners; Joseph A. Mills, Chief
Executive Officer of Samson Resources II, LLC and L. Spencer Wells,
Partner at Drivetrain Advisors.  Joseph A. Mills will also serve as
Samson II's President and Chief Executive Officer and Eugene I.
Davis will also serve as Chairman of the Board.

              About Samson Resources Corporation

Samson Resources Corporation, et al., filed Chapter 11 bankruptcy
petitions (Bankr. D. Del. Lead Case No. 15-11934) on Sept. 16,
2015.  Philip W. Cook, the executive vice president and CFO, signed
the petition.  The Debtors estimated assets and liabilities Of more
than $1 billion.

Samson is an onshore oil and gas exploration and production company
with interests in various oil and gas leases primarily located in
Colorado, Louisiana, North Dakota, Oklahoma, Texas, and Wyoming.
The Operating Companies operate, or have royalty or working
interests in, approximately 8,700 oil and gas production sites.

Samson was acquired by KKR and Crestview from Charles Schusterman
in December 2011 for approximately $7.2 billion.  The investor
group provided approximately $4.1 billion in equity investments as
part of the purchase price.

Kirkland & Ellis LLP represents the Debtors as general counsel.
Klehr Harrison Harvey Branzburg LLP is the Debtors' local counsel.

Alvarez & Marsal LLC acts as the Debtors' financial advisor.
Blackstone Advisory Partners L.P. serves as the Debtors' Investment
banker.  Garden City Group, LLC, serves as claims and noticing
agent to the Debtors.

Andrew Vara, acting U.S. trustee for Region 3, appointed three
creditors of Samson Resources Corp. and its affiliated debtors to
serve on the official committee of unsecured creditors.  The
Committee has tapped White & Case LLP as counsel and Farnan LLP as
local counsel.

                          *     *     *

In September 2016, Judge Sontchi denied Samson Resources' Motion
for extension of their exclusive periods to file and solicit
acceptances of their Chapter 11 plan.  Samson sought an extension
of its exclusivity period by another six months through March
2017.

The Debtors have filed a plan of reorganization.  The Creditors'
Committee has filed a competing plan of liquidation.


SANCTUARY OF PRAISE: Hires Chervenic as Auctioneer
--------------------------------------------------
The Sanctuary of Praise seeks authority from the U.S. Bankruptcy
Court for the Northern District of Ohio to employ K W Chervenic
Realty as auctioneer to the Debtor.

The Sanctuary of Praise requires Chervenic to conduct a real estate
sale on the Debtor's assets.

Chervenic will be paid a commission of 6% on the first $100,000 and
4% on the balance, together with reasonable expenses.

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

Scott Thompson, member of K W Chervenic Realty, 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 Debtor and its estates.

Chervenic can be reached at:

     Scott Thompson
     K W CHERVENIC REALTY
     3589 Darrow Road
     Stow, OH 44224
     Tel: (330) 686-1644
     Fax: (330) 686-1363

                  About The Sanctuary of Praise

The Sanctuary of Praise, based in Twinsburg, OH, filed a Chapter 11
petition (Bankr. N.D. Ohio Case No. 16-50537) on March 14, 2016.
The Hon. Alan M. Koschik presides over the case.  Edwin H.
Breyfogle, Esq., to serve as bankruptcy counsel.  In its petition,
the Debtor estimated $1.25 million in assets and $726,916 in
liabilities.  The petition was signed by Dr. William B. Smith Sr,
senior pastor.


SANTA ROSA ANIMAL: Taps John Espinoza as Accountant
---------------------------------------------------
Santa Rosa Animal Hospital, P.A. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Florida to hire an
accountant and financial advisor.

The Debtor proposes to hire John Espinoza to provide routine
accounting services, which include the preparation of its quarterly
tax returns, and pay him a monthly fee of $240.  Meanwhile, Mr.
Espinoza will prepare and file the Debtor's annual corporate tax
return for a fixed fee of $400 per return.

Mr. Espinoza does not hold or represent any interest adverse to the
Debtor's bankruptcy estate, according to court filings.

                About Santa Rosa Animal Hospital

Santa Rosa Animal Hospital, P.A., filed a Chapter 11 petition
(Bankr. N.D. Fla. Case No. 16-31051) on Nov. 9, 2016.  The petition
was signed by Cheryl L. Beck, DVM, president.  The Debtor is
represented by Natasha Z. Revell, Esq., at Zalkin Revell, PLLC.

The Debtor estimated assets of less than $50,000 and liabilities of
less than $500,000 at the time of the filing.  No official
committee of unsecured creditors has been appointed in the Chapter
11 case.


SBP HOLDING: S&P Affirms 'CCC+' CCR & Revises Outlook to Negative
-----------------------------------------------------------------
S&P Global Ratings affirmed its 'CCC+' corporate credit rating on
SBP Holding L.P. and revised the outlook to negative from stable.

The 'CCC+' issue-level rating on the company's first-lien term loan
and 'CCC-' rating on its second-lien term loan are unchanged. The
recovery rating on the first-lien loan remains '3', indicating
S&P's expectation of meaningful (50% to 70%; rounded estimate 65%)
recovery in the event of a payment default.  The recovery rating on
the second-lien term loan remains '6', indicating S&P's expectation
of negligible (0% to 10%) recovery in the event of a payment
default.

"The negative outlook reflects our revised assessment of liquidity
to less than adequate," said S&P Global Ratings credit analyst
Michael Tsai.

As of Nov. 30, 2016, SBP had about $30 million drawn on its credit
facility with a total availability of about $54 million.
Additionally, if availability under the revolver falls below
$8 million a springing covenant takes effect, which S&P believes
would result in SBP being out of compliance, further limiting
liquidity.  S&P also believes access to additional capital other
than the facility is minimal outside of the company's financial
sponsor.  The company's strategy has been to fund opportunistic
acquisitions under its credit facility, and pay down outstanding
amounts with free cash flow.  While S&P continues to project the
company will generate modest free operating cash flows this year,
further distress in the oil and gas services sector could have
additional adverse impact on both cash flows and revolver
availability.

The negative outlook on SBP reflects S&P's assessment of the
company's liquidity as less than adequate, owing to the limited
capacity on its credit facility due to the high draw on its
facility used to finance acquisitions, and likely limited access to
additional capital under distress.  However, S&P expects the
company will generate a modest amount of cash flow and has minimal
capital spending requirements, both of which support the ratings.

S&P could lower the rating if the company's liquidity deteriorates,
which is likely if cash flows suffer by more than S&P expects and
further capacity under the credit facility is eroded, such that S&P
could see a path to default within a year.

S&P could revise the outlook to stable if it projected liquidity
and credit measures would improve, such that FFO/debt was
approaching 12%, which would likely result from improving oil and
gas end markets.



SERVICE WELDING: Hires Kaplan & Partners as Counsel
---------------------------------------------------
Service Welding & Machine Company, LLC, d/b/a Service Tanks, seeks
authority from the U.S. Bankruptcy Court for the Western District
of Kentucky to employ Kaplan & Partners LLP as counsel.

Service Welding requires Kaplan & Partners to:

   a. give legal advice with respect to the Debtor's powers and
      duties as Debtor in possession in the continued operations
      of the estate's business and management of its assets;

   b. take all necessary action to protect and preserve the
      Debtor's estate, including the prosecution of actions on
      behalf of the Debtor, the defense of any actions commenced
      against the Debtor, negotiations concerning all litigation
      in which the Debtor are involved, if any, and objecting to
      claims filed against the Debtor's estate;

   c. prepare on behalf of the Debtor all necessary motions,
      answers, orders, reports and other legal papers in
      connection with the administration of the Debtor's estate
      herein; and

   d. perform any and all other legal services for the Debtor in
      connection with the chapter 11 case and the formulation
      and implementation of the Debtor's chapter 11 plan.

Kaplan & Partners will be paid at these hourly rates:

     Charity Neukomm                    $275
     Christopher Rambicure              $250
     James McGhee                       $250
     Aimee Patenaude, Paralegal         $95

The Debtor paid Kaplan & Partners the amount of $15,000, where the
sum of $9,922.50 has been utilized for prepetition services and
filing fees, leaving $5,077.50 in Kaplan & Partners' escrow
account.

Kaplan & Partners will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Charity B. Neukomm, member of Kaplan & Partners, 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 Debtor and its estates.

Kaplan & Partners can be reached at:

     Charity B. Neukomm, Esq.
     KAPLAN & PARTNERS LLP
     710 West Main Street, Fourth Floor
     Louisville, KY 40202
     Tel: (502) 540-8285
     Fax: (502) 540-8282
     E-mail: cneukomm@kplouisville.com

                 About Service Welding & Machine Company

Service Welding & Machine Company, LLC, based in Louisville, KY,
filed a Chapter 11 petition (Bankr. W.D. Ky. Case No. 17-30485) on
Feb. 17, 2017.  The Hon. Joan A. Lloyd presides over the case.  In
its petition, the Debtor estimated $516,432 in assets and $2.12
million in liabilities.  The petition was signed by Jeff Androla,
president.  Charity B. Neukomm, Esq., at Kaplan & Partners LLP,
serves as bankruptcy counsel to the Debtor.


SNYDER VIRGINIA: Hires Tranzon Fox as Auctioneer
------------------------------------------------
Snyder Virginia Properties, LLC, seeks authority from the U.S.
Bankruptcy Court for the Western District of Virginia to employ
Tranzon Fox as auctioneer to the Debtor.

Snyder Virginia requires Tranzon Fox as auctioneer to market and
sell the Debtor's properties, as follows:

   1) Anna Coves Estates, Parcel 2, 20.27 ac. Louisa County Tax
      Map # 17-4-2.

   2) The Farms at Cutalong, Lot 1A, 4.695 ac. Louisa County Tax
      Map # 29-9-1.

   3) The Farms at Cutalong, Lot 2A, 5.097 ac. Louisa County Tax
      Map # 29-9-2.

   4) The Farms at Cutalong, Lot 11, 8.683 ac. Louisa County Tax
      Map # 29-9-11.

   5) The Farms at Cutalong, Lot 12, 6.532 ac. Louisa County Tax
      Map # 29-9-12.

   6) The Farms at Cutalong, Lot 17, 5.238 ac. Louisa County Tax
      Map # 29-9-17.

   7) Cutalong, Lot 112, 0.38 ac. Louisa County Tax Map # 29-11-
      112.

   8) Cutalong, Lot 157, 0.45 ac. Louisa County Tax Map # 29-11-
      157.

Tranzon Fox as auctioneer will be paid a commission of 10% of the
selling price.

Tranzon Fox as auctioneer will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Jeff Stein, member of Tranzon Fox, 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 Debtor and its estates.

Tranzon Fox as auctioneer can be reached at:

     Jeff Stein
     TRANZON FOX
     3819 Plaza Drive
     Fairfax, VA 22030
     Tel: (703) 539-8111

                 About Snyder Virginia Properties

Snyder Virginia Properties, LLC, based in Mineral, VA, filed a
Chapter 11 petition (Bankr. W.D. Va. Case No. 16-61364) on July 7,
2016.  The Hon. Rebecca B. Connelly presides over the case.  In its
petition, the Debtor estimated $0 to $50,000 in assets and $10
million to $50 million in liabilities.  The petition was signed by
Jeff Snyder, manager.

Edward Gonzalez, Esq., at the Law Office of Edward Gonzalez, PC,
serves as bankruptcy counsel to the Debtor.

No official committee of unsecured creditors has been appointed in
the case.



STARPORT TRANSPORTATION: Case Summary & 20 Top Unsecured Creditors
------------------------------------------------------------------
Debtor: Starport Transportation, Inc.
        2733 E. Battlefield #163
        Springfield, MO 65804

Case No.: 17-60184

Chapter 11 Petition Date: February 28, 2017

Court: United States Bankruptcy Court
       Western District of Missouri (Springfield)

Judge: Hon. Arthur B. Federman

Debtor's Counsel: Angela D. Acree, Esq.
                  JB JAMES LAW FIRM, PC
                  4650 S. National, Ste. C-5
                  Springfield, MO 65810
                  Tel: 417-886-5940
                  Fax: 417-886-4343
                  E-mail: aacree@jbjameslawfirm.com
                          law@JBJamesLawFirm.com

Total Assets: $1.01 million

Total Liabilities: $2.30 million

The petition was signed by Michael Dean Moss, president.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at http://bankrupt.com/misc/mowb17-60184.pdf


STEMTECH INTERNATIONAL: Creditors' Panel Hires Berger as Counsel
----------------------------------------------------------------
The Official Committee of Unsecured Creditors of Stemtech
International, Inc., seeks authorization from the U.S. Bankruptcy
Court for the Southern District of Florida to retain Berger
Singerman LLP as counsel to the Committee.

The Committee requires Berger to:

   a. attend the meetings of the Committee;

   b. review the financial and operational information furnished
      by the Debtor to the Committee;

   c. analyze and negotiate the budget and the terms of the use
      of cash collateral and debtor-in-possession financing;

   d. assist in the efforts to sell assets of the Debtor in a
      manner that maximizes value for creditors;

   e. review and investigate the liens of purportedly secured
      parties;

   f. review and investigate prepetition transactions in which
      the Debtor and its lenders were involved;

   g. confer with the principals, counsel and advisors of the
      Debtor's lenders and equity holders;

   h. review the Debtor's schedules, statements of financial
      affairs and business plan;

   i. advise the Committee as to the ramifications regarding all
      of the Debtor's activities and motions before the Court;

   j. prepare and file appropriate pleadings on behalf of the
      Committee;

   k. analyze and negotiate any proposed chapter 11 plan or exit
      strategy in the case;

   l. provide the Committee with legal advice in relation to the
      chapter 11 case;

   m. prepare various applications and memoranda of law submitted
      to the Court for consideration, and handle all other
      matters relating to the representation of the Committee
      that may arise;

   n. execute its duties under section 1103 of the Bankruptcy
      Code; and

   o. perform such other legal services for the Committee as may
      be necessary or proper in this case.

Berger will be paid at these hourly rates:

     Attorney                 $295-$695
     Paralegal                $75-$235

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

Paul Steven Singerman, member of Berger Singerman, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and (a) are not
creditors, equity security holders or insiders of the Debtor; (b)
have not been, within two years before the date of the filing of
the Debtor's chapter 11 petition, directors, officers or employees
of the Debtor; and (c) do not have an interest materially adverse
to the interest of the estate or of any class of creditors or
equity security holders, by reason of any direct or indirect
relationship to, connection with, or interest in, the Debtor, or
for any other reason.

The firm can be reached at:

         Paul Steven Singerman, Esq.
         BERGER SINGERMAN LLP
         1450 Brickell Avenue, Suite 1900
         Miami, FL 33131
         Tel: (305) 755-9500
         Fax: (305) 714-4340

                   About Stemtech International

Stemtech International, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. S.D.Fla. Case No. 17-11380) on Feb. 2, 2017.  The
petition was signed by Ray C. Carter, chief executive officer.  The
Hon. Raymond B. Ray presides over the case.  In its petition, the
Debtor estimated $1 million to $10 million in both assets and
liabilities.  The Debtor tapped SEESE, PA, as counsel; and
GlassRatner Advisory & Capital Group, LLC, as its financial
advisor.



SUNSET9 LLC: Hires Louis J. Esbin as Counsel
--------------------------------------------
Sunset9 LLC seeks authority from the U.S. Bankruptcy Court for the
Central District of California to employ the Law Offices of Louis
J. Esbin as counsel.

Sunset9 LLC requires Esbin to:

   a. provide the Debtor legal advice with respect to powers and
      duties as a Debtor in the administration of the estate and
      property of the estate, including as bankruptcy counsel,
      only and not to appear generally, with respect to any state
      court litigation pending as of the filing date, and with
      respect to the Debtor's rights, claims or interests versus
      those of parties in interest in the estate;

   b. appear on behalf of the Debtor at all meetings required
      under the Guidelines of the U.S. Trustee, where counsel for
      the Debtor would be in the best interest of the estate and
      the Debtor;

   c. negotiate on behalf of the Debtor to administer the estate
      and property of the estate, including as bankruptcy counsel
      with respect to the Debtor's rights, claims or interests;

   d. advise the Debtor regarding its rights and duties in
      connection with the assumption or rejection of executory
      contracts and leases;

   e. prepare or review on behalf of the Debtor required or
      necessary applications, motions, answers, orders, reports
      and other legal papers or documents, including as
      bankruptcy counsel with respect to the Debtor's rights,
      claims or interests;

   f. negotiate on behalf of the Debtor with holders of secured
      and unsecured claims and equity security interest holders,
      including as bankruptcy counsel with respect to the
      Debtor's rights, claims or interests versus those of
      parties in interest in the estate;

   g. initiate or defend, or assist the Debtor in the prosecution
      or defense in any proceedings which may arise in the case,
      and take such other necessary action in other matters, for
      which legal counsel is required, and which may affect the
      administration of the estate, including as bankruptcy
      counsel with respect to the Debtor's rights, claims or
      interest versus those of parties in interest in the estate.

Esbin will be paid at these hourly rates:

     Louis J. Esbin, Partner             $500
     Associate                           $250
     Paralegal/Legal Assistants          $150

Esbin will be paid a retainer in the amount of $10,000.

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

Louis J. Esbin, member of Law Offices of Louis J. Esbin, 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 Debtor and its estates.

Esbin can be reached at:

         Louis J. Esbin, Esq.
         LAW OFFICES OF LOUIS J. ESBIN
         25129 The Old Road, Suite 114
         Stevenson Ranch, CA 91381-2273
         Tel: (661) 254-5050
         Fax: (661) 254-5252

                    About Sunset9 LLC

Sunset9 LLC, based in Valencia, CA, filed a Chapter 11 petition
(Bankr. C.D. Cal. Case No. 17-10624) on Jan. 19, 2017.  The Hon.
Sheri Bluebond presides over the case. Louis J. Esbin, Esq., at the
Law Offices of Louis J. Esbin, to serve as bankruptcy counsel.  In
its petition, the Debtor estimated $0 to $50,000 in assets and $1
million to $10 million in liabilities.  The petition was signed by
Joel Abergel, managing member.


SWORDS GROUP: Taps Charter Development as Real Estate Broker
------------------------------------------------------------
Swords Group, LLC seeks approval from the U.S. Bankruptcy Court for
the Middle District of Tennessee to hire a real estate broker.

The Debtor proposes to hire Charter Development Company to assist
in the marketing, sale and closing of a real property it owns
located at 207 Hartmann Drive, Lebanon, Tennessee.

CDC will get a commission of 6% on any procured sale of the
Hartmann Drive property.

CDC President Terry Smith disclosed in a court filing that the firm
will not hold any interest adverse to Debtor and will not cease to
be a "disinterested person" under section 101(14) of the Bankruptcy
Code during the period of its employment.

The firm can be reached through:

     Terry Smith
     Charter Development Company
     720B South Church Street
     P.O. Box 2511
     Murfreesboro, TN 37133-2511
     Phone: (615) 329-8000
     Fax: (615) 217-8245
     Email: info@charterdevelopment.com

                        About Swords Group

Swords Group, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Tenn. Case No. 16-03837) on May 26,
2016.  The petition was signed by Jerry Swords, president.

The Debtor is represented by Griffin S. Dunham, Esq., at Dunham
Hildebrand, PLLC.  The case is assigned to Judge Marian F.
Harrison.

At the time of the filing, the Debtor estimated its assets and
liabilities at $1 million to $10 million.

No trustee or committee of unsecured creditors been appointed in
the Debtor's case.  

On September 16, 2016, the Debtor filed a disclosure statement,
which explains its proposed Chapter 11 plan of reorganization.  The
plan proposes to pay general unsecured claims in full.


TRANS-LUX CORP: Bard Associates Has 5% Stake as of Dec. 31
----------------------------------------------------------
In a Schedule 13G filed with the Securities and Exchange
Commission, Bard Associates, Inc. disclosed that as of Dec. 31,
2016, it beneficially owns 86,080 shares of common stock of
Trans-Lux Corporation representing 5 percent of the shares
outstanding.  A full-text copy of the regulatory filing is
available for free at https://is.gd/Zw2nmI

                  About Trans-Lux Corporation

Norwalk, Conn.-based Trans-Lux Corporation (NYSE Amex: TLX) is a
designer and manufacturer of digital signage display solutions for
the financial, sports and entertainment, gaming and leasing
markets.

Trans-Lux Corporation reported a net loss of $1.74 million on
$23.56 million of total revenues for the year ended Dec. 31, 2015,
compared to a net loss of $4.62 million on $24.35 million of total
revenues for the year ended Dec. 31, 2014.

As of Sept. 30, 2016, Trans-Lux Corp had $13.66 million in total
assets, $14.65 million in total liabilities and a total
stockholders' deficit of $997,000.

Marcum LLP, in Hartford, CT, issued a "going concern" qualification
on the consolidated financial statements for the year ended Dec.
31, 2015, noting that the Company has suffered recurring losses
from operations and has a significant working capital deficiency
that raise substantial doubt about its ability to continue as a
going concern.  Further, the Company is in default of the indenture
agreements governing its outstanding 9 1/2% subordinated debentures
which were due in 2012 and its 8 1/4% limited convertible senior
subordinated notes which were due in 2012 so that the trustees or
holders of 25% of the outstanding Debentures and Notes have the
right to demand payment immediately.  Additionally, the Company has
a significant amount due to their pension plan over the next 12
months.


TRANSUNION: S&P Raises CCR to 'BB' on Strong Operating Performance
------------------------------------------------------------------
S&P Global Ratings said it raised its corporate credit rating on
Chicago-based TransUnion to 'BB' from 'BB-'.  The outlook is
positive.

At the same time, S&P raised its issue-level rating on TransUnion's
senior secured credit facilities to 'BB' from 'BB-'. The recovery
rating remains '3', indicating S&P's expectation for meaningful
(50%-70%; rounded estimate 60%) recovery in the event of a payment
default.

"Our upgrade of TransUnion reflects the firm's ongoing progress in
reducing leverage and growing EBITDA since its IPO in June 2015,"
said S&P Global Ratings credit analyst James Thomas.

Revenues grew in the double digits for the third consecutive year
in 2016, although the rate of growth declined somewhat to 13.1%,
down from 15.5% in 2015.  TransUnion continues to improve
profitability as well, with EBITDA margins growing by over 200
basis points (bps) in 2016.  This strong operating performance has
enabled TransUnion to reduce leverage to 4x in 2016, and S&P
revised its assessment of the firm's financial risk profile to
significant from aggressive.  S&P expects credit metrics to
continue to improve over the next year, based on its forecast of
6%-8% revenue growth, although S&P believes that the firm will
prioritize shareholder returns and acquisitions over leverage
reductions substantially beyond the mid-3x area.

The positive outlook on TransUnion reflects S&P's expectation that
consistent revenue growth, an increasing share of revenues from the
health care and insurance industries, and improving geographic
diversity will enable TransUnion to further improve credit metrics
over the course of 2017 and provide increasingly stable operating
performance.  S&P would also view a further reductions the share of
TransUnion owned by financial sponsors as a credit positive.



TTC REAL ESTATE: Seeks to Hire Trend Setter as Broker
-----------------------------------------------------
TTC Real Estate Holdings, LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to hire a
broker.

The Debtor proposes to hire Trend Setter Realty, LLC in connection
with the sale of its property in Houston, Texas.

The Debtor has agreed to pay the firm no more than 6% of the sales
price of the property.  Trend Setter will get half of the
commission while the other 50% will go to the buyer's agent unless
otherwise agreed to by the Debtor.

Pavnouty Abraham disclosed in a court filing that the firm is a
"disinterested person" as defined in section 101(14) of the
Bankruptcy Code.

Trend Setter can be reached through:

     Pavnouty Abraham
     Trend Setter Realty, LLC
     Phone: 713-333-7206

                About TTC Real Estate Holdings

TTC Real Estate Holdings, LLC is a single-asset entity with its
office and principal place of business located in Houston, Texas.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Texas Case No. 17-30111) on January 3, 2017.  The
petition was signed by Moses Musallam, manager.  The case is
assigned to Judge David R. Jones.

At the time of the filing, the Debtor estimated assets of less than
$500,000 and liabilities of $1 million to $10 million.


ULTRA PETROLEUM: Judge Bars Investors from Collecting on $300M
--------------------------------------------------------------
The American Bankruptcy Institute, citing Jim Christie of Reuters,
reported that a judge has crushed the hopes of a group of investors
in Ultra Petroleum Inc., a bankrupt natural gas company, who had
sought to collect a $300 million windfall because a clerk entered a
court order on the wrong date.

According to the report, U.S. Bankruptcy Judge Marvin Isgur
approved on Feb. 13, 2017, the disclosures for Ultra's plan to
emerge from Chapter 11, although his order was not put on the
docket until the morning of Feb. 14.  Some holders of Ultra's notes
then argued that the delay changed the plan's economics in their
favor, until Judge Isgur ruled against them, the report related.

"I couldn't have imagined this would be entered on the wrong date,"
Judge Isgur said, adding that it was not clear why, the report
further related.

During a hurried conference call, the Houston bankruptcy judge said
all the parties expected his order to be entered on the court's
docket the same day he approved it, not the next morning, the
report said.

The mix-up prompted some holders of Ultra's notes to file court
papers arguing the day difference would mean the company's rights
offering should be delayed, as originally planned, and the delayed
rights offering in turn would affect the formula for natural gas
prices used to establish Ultra's value in its Chapter 11 plan,
reducing it to $5.5 billion from $6 billion, the report added.

That in turn would impact how noteholders would split the equity in
the reorganized company with its shareholders, the report related.
At the lower valuation the noteholders estimated they would get an
additional $303 million, the report said, citing court filings.

Judge Isgur said he would not change the "economics" of his order,
and the restructuring agreement behind Ultra's disclosures, over a
clerical error, the report further related.

                         About Ultra Petroleum

Houston, Texas-based Ultra Petroleum Corp. (OTC Pink Marketplace:
"UPLMQ") is an independent oil and gas company engaged in the
development, production, operation, exploration and acquisition of
oil and natural gas properties.

On April 29, 2016, Ultra Petroleum Corp. and seven subsidiary
companies filed petitions (Bankr. S.D. Tex.) seeking relief under
Chapter 11 of the United States Bankruptcy Code.  The Debtors'
cases have been assigned to Judge Marvin Isgur.  These cases are
being jointly administered for procedural purposes, with all
pleadings filed in these cases will be maintained on the case
docket for Ultra Petroleum Corp. Case No. 16-32202.

Ultra Petroleum disclosed total assets of $1.28 billion and total
liabilities of $3.91 billion as of March 31, 2016.

James H.M. Sprayregen, P.C., David R. Seligman, P.C., Michael B.
Slade, Esq., Christopher T. Greco, Esq., and Gregory F. Pesce,
Esq., at Kirkland & Ellis LLP; and Patricia B. Tomasco, Esq.,
Matthew D. Cavenaugh, Esq., and Jennifer F. Wertz, Esq., at
Jackson Walker, L.L.P., serve as co-counsel to the Debtors.
Rothschild Inc. serves as the Debtors' investment banker; Petrie
Partners serves as their investment banker; and Epiq Bankruptcy
Solutions, LLC, serves as claims and noticing agent.

The Office of the U.S. Trustee has appointed seven creditors of
Ultra Petroleum Corp. to serve on an Official Committee of
Unsecured Creditors.  The Committee tapped Weil, Gotshal & Manges
LLP as its legal counsel; Opportune LLP as advisor; and PJT
Partners LP as its financial advisor.


UNITED MOBILE: Cash Collateral Use Extended Through March 31
------------------------------------------------------------
Judge Barbara Ellis-Monro of the U.S. Bankruptcy Court for the
Northern District of Georgia extended the period within which
United Mobile Solutions, LLC, can use cash collateral through March
31, 2017 on the terms contained in the Cash Collateral Order.

T-Mobile USA, Inc., MetroPCS Georgia, LLC, and MetroPCS Texas, LLC,
have agreed to the extension of the cash collateral period.

The approved Budget provides for total expenses in the amount of
$265,407 for February 2017 and $290,607 for March 2017.

A full-text copy of the Order, entered on Feb. 24, 2017, is
available at http://tinyurl.com/hr4cgnk

                About United Mobile Solutions

United Mobile Solutions, LLC, filed a Chapter 11 petition (Bankr.
N.D. Ga. Case No. 16-62537) on July 20, 2016.  The petition was
signed by Kil Won Lee, president.

The Debtor is a carrier master dealer that operates and manages
approximately 20 retail cellular phone stores.  The Debtor's
corporate offices are located in Norcross, Georgia.

The Debtor is represented by Cameron M. McCord, Esq., at Jones &
Walden, LLC.  The Debtor estimated its assets at $0 to $50,000 and
its liabilities at $1 million to $10 million at the time of the
filing.

An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of United Mobile Solutions, LLC,
as of Nov. 8, according to a court docket.


UPPER ROOM: Hires Moret as Accountant
-------------------------------------
The Upper Room Bible Church, Inc., seeks authority from the U.S.
Bankruptcy Court for the Eastern District of Louisiana to employ
Curtis A. Moret, Jr., LLC, as accountant.

Upper Room requires Moret to provide accounting services to the
Debtor.

Moret will be paid at the hourly rate of $75.

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

Curtis A. Moret, Jr., a member of the firm, 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 Debtor and its estates.

Moret can be reached at:

     Curtis A. Moret, Jr.
     CURTIS A. MORET, JR., LLC
     7210 Camberley Drive
     New Orleans, LA 70128

              About The Upper Room Bible Church, Inc.

The Upper Room Bible Church, Inc. filed a Chapter 11 petition
(Bankr. E.D. La. Case No. 16-12757), on November 8, 2016,
disclosing under $1 million in both assets and liabilities. The
Petition was signed by Herbert H. Rowe, Jr. The Debtor is
represented by P. Douglas Stewart, Jr., Esq., Brandon A. Brown,
Esq., and Ryan J. Richmond, Esq., at Stewart Robbins & Brown, LLC.




VASSALLO INTERNATIONAL: Taps Caribbean Asset as Auctioneer
----------------------------------------------------------
Vassallo International Group, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Puerto Rico to hire an
auctioneer.

The Debtor proposes to hire Caribbean Asset Recovery, Inc. in
connection with the sale of its machinery and equipment to
Industrial Gamma, S.R.L.

A buyer's premium of 15% will apply to the purchases, which will be
the sole compensation of Caribbean Asset.  No commission will be
deducted from the sale proceeds.

Antonio Pagan, president of Caribbean Asset, disclosed in a court
filing that the officers, director and shareholders of the firm are
"disinterested persons" as defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Antonio Pagan
     Caribbean Asset Recovery, Inc.
     P.O. Box 1736,
     Bayamon, P.R. 00960

               About Vassallo International Group

Vassallo International Group Inc., filed a Chapter 11 petition
(Bankr. D. P.R. Case No. 16-09093) on November 16, 2016.  The
petition was signed by Rafael V. Vassallo Collazo, president.  

The Debtor is represented by Charles A. Cuprill, P.S.C., Law
Offices.  Luis R. Carrasquillo & Co., P.S.C. serves as its
financial consultant.

The Debtor disclosed $0 million in assets and $8.4 million in
liabilities.


VERMILLION INC: FMR LLC Reports 10% Stake as of Feb. 13
-------------------------------------------------------
FMR LLC and Abigail P. Johnson, director, the chairman and the
chief executive officer of FMR, reported in a regulatory filing
with the Securities and Exchange Commission dated Feb. 13, 2017,
that they beneficially own 5,252,463 shares of common stock of
Vermillion Inc. representing 10.049% of the shares outstanding.
Select Biotechnology Portfolio also reported beneficial ownership
of 4,260,663 common shares as of that date.  A full-text copy of
the Schedule 13G/A is available for free at https://is.gd/zmXk6h

                      About Vermillion

Vermillion, Inc., is dedicated to the discovery, development and
commercialization of novel high-value diagnostic tests that help
physicians diagnose, treat and improve outcomes for patients.
Vermillion, along with its prestigious scientific collaborators,
has diagnostic programs in oncology, hematology, cardiology and
women's health.

The Company filed for Chapter 11 bankruptcy protection (Bankr. D.
Del. Case No. 09-11091) on March 30, 2009.  Vermillion's legal
advisor in connection with its successful reorganization efforts
wass Paul, Hastings, Janofsky & Walker LLP.  Vermillion emerged
from bankruptcy in January 2010.  The Plan called for the Company
to pay all claims in full and equity holders to retain control of
the Company.

Vermillion reported a net loss of $19.1 million on $2.17 million of
total revenue for the year ended Dec. 31, 2015, compared to a net
loss of $19.2 million on $2.52 million of total revenue for the
year ended Dec. 31, 2014.

As of Sept. 30, 2016, Vermillion had $10.68 million in total
assets, $4.39 million in total liabilities and $6.29 million in
total stockholders' equity.


WRAP MEDIA: Seeks to Hire Carr & Ferrell as Corporate Counsel
-------------------------------------------------------------
Wrap Media, LLC and Wrap Media, Inc. seek approval from the U.S.
Bankruptcy Court for the Northern District of California to hire
Carr & Ferrell, LLP.

Carr & Ferrell will provide legal services to the Debtors as their
corporate and general counsel, which include assisting them in the
sale of their technology.  The hourly rates charged by the firm
range from $200 to $975.

Barry Carr, Esq., at Carr & Ferrell, disclosed in a court filing
that the firm does not hold or represent any interest adverse to
the Debtors' estates.

The firm can be reached through:

     Barry Carr, Esq.
     Carr & Ferrell, LLP
     120 Constitution Drive
     Menlo Park, CA 94025
     Phone: 650-812-3400
     Fax: 650-812-3444

                       About Wrap Media LLC

Wrap Media, LLC, and Wrap Media, Inc., sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Cal. Case Nos.
16-31325 and 16-31326) on Dec. 10, 2016.  The petitions were signed
by Eric Greenberg, chief executive officer.  

The cases are assigned to Judge Hannah L. Blumenstiel.  The Debtors
hired St. James Law, P.C. as their legal counsel; and Beyer Law
Group, LLP, as special counsel.

At the time of the filing, the Debtors estimated their assets at $1
million to $10 million and liabilities at $10 million to $50
million.


YESHIVA UNIVERSITY: Moody's Affirms B3 Rating on $170MM Bonds
-------------------------------------------------------------
Moody's Investors Service has affirmed the B3 rating on $170
million of Yeshiva University's Series 2009 and 2011A bonds and has
revised the outlook to stable from negative. The revision of the
outlook to stable is driven by a material increase in unrestricted
cash and investments, significantly improving the university's
liquidity position to allow more time for management to execute its
plans to reach financially sustainable operations.

The B3 rating reflects Yeshiva's very weak fiscal and operational
condition, with negative but improving cash flow expected to
continue as the university continues to adjust its business model
and right size operations. The rating also reflects challenges
associated with growing revenue in a highly competitive market with
a narrow undergraduate student focus. The now sufficient level of
unrestricted liquidity is a stabilizing factor during a highly
transitional period, with a new president scheduled to join the
university prior to the start of academic year 2017-2018. The
rating also incorporates the likelihood of full recovery for
bondholders from marketable real estate assets if the sale of those
assets were to become necessary.

Rating Outlook

The stable outlook reflects substantial improvement in unrestricted
liquidity and reduced financial leverage from the $207 million
monetization of assets in early FY 2017, a stabilizing factor
during a highly transitional period. It also reflects Moody's
expectations that continued operational improvements will reduce
the pace at which the university uses liquid reserves to fund
structural cash deficits.

Factors that Could Lead to an Upgrade

Substantial increase and maintenance of internal unrestricted
liquidity

Demonstration of fiscally sustainable business plan, evidenced by
sustained improvement in operating performance

Factors that Could Lead to a Downgrade

Failure to reduce structural operating deficits

Material contraction in the university's liquidity profile before
operations reach break-even

Adverse changes in the university's debt structure

Legal Security

The Series 2009 and 2011A revenue bonds are unsecured general
obligations of the university. The revenue bonds are subordinate to
the $125 million bank private placement (150% collateralization
from mortgages) and an additional $5 million of mortgages.

Use of Proceeds

Not applicable

Obligor Profile

Yeshiva University is a moderate-sized private university operated
under Jewish auspices. The university provides undergraduate,
graduate, professional, and post-doctoral education and training.
It is located in New York City, with three campuses in Manhattan
and one in the Bronx. Yeshiva maintains an affiliation with the
Albert Einstein College of Medicine located in the Bronx.

Methodology

The principal methodology used in this rating was Global Higher
Education published in November 2015.



ZIO'S RESTAURANT: Wants Plan Exclusivity Pending Plan Approval
--------------------------------------------------------------
Zio's Restaurant Company, LLC, and is affiliated debtors request
the U.S. Bankruptcy Court for the Western District of Texas to
extending their exclusive periods to solicit acceptances of a
Chapter 11 plan for 60 days, through and including May 5, 2017.

The Debtors relate that since the Petition Date, they have worked
to obtain additional operational financing, streamline their
business operations, negotiate improved terms on many of their
leases, and shed expensive and unsustainable leases.  The Debtors
have also diligently worked to evaluate their ability to repay
their creditors and to propose a reorganization of their business
to repay their debts and emerge from chapter 11 bankruptcy.

To that end, the Debtors submit that they have already filed their
Joint Plan of Reorganization and their Disclosure Statement within
the exclusive period for the Debtors to do so under Section 1121 of
the Bankruptcy Code.  The Court entered an order approving the
Disclosure Statement on February 15, 2017.

The Debtors relate that shortly thereafter, they have commenced
solicitation and have already begun to receive ballots and feedback
from the creditors in the Cases on the terms of the Plan and the
language of the Disclosure Statement.  The Solicitation Order
scheduled a hearing to confirm the Plan for March 27, 2017.

The Debtors tell the Court that they have not previously sought
extensions of their exclusive periods for filing a plan and
securing acceptances thereof.

                       About Zio's Restaurant

Zio's Restaurant Company, LLC, and 16 of its subsidiaries commenced
Chapter 11 cases on Sept. 7, 2016, in the U.S. Bankruptcy Court for
the Western District of Texas (Bankr. W.D. Tex. Proposed Lead Case
No. 16-52041).  The cases are assigned to Judge Ronald B. King.

Founded in 1994 in Oklahoma City, Oklahoma, Zio's Restaurant
Company, LLC, et al., have operated a full-service chain restaurant
since 2007.  Zio's focuses on providing Italian cuisine in a casual
and comfortable open-aire piazza.  Zio's offers appetizers, soups
and salads, pastas, specialties, calzones and sandwiches, pizzas,
drinks, wine, desserts, kid's menu, pronto lunches, and gluten free
menu options.

As of the Petition Date, there were 15 stores, all of which operate
in leased premises located in Texas, Oklahoma, Missouri, Kansas,
New Mexico and Colorado.  The Debtors employ 875 personnel.  At one
time, the Zios' concept was expanded to 21 locations.

The Debtors' business operations are, and have been, managed by FMP
SA Management Group, LLC pursuant to a management agreement.  FMP,
a privately held company based in Hollywood Park, Texas, is a
multi-concept developer and operator of independent restaurant
chains.

Zio's Restaurant is the sole member of each of Debtors FMPRG # 601,
LLC, FMPRG # 602, LLC, FMPRG # 603, LLC, FMPRG # 604, LLC, FMPRG #
605, LLC, FMPRG # 606, LLC, FMPRG # 607, LLC, FMPRG # 608, LLC,
FMPRG # 609, LLC, FMPRG # 610, LLC, FMPRG # 611, LLC, FMPRG # 613,
LLC, FMPRG # 615, LLC, FMPRG # 618, LLC, FMPRG # 623, LLC, and
FMPRG # 624, LLC.


ZIONS BANCORP: DBRS to Withdraw BB Preferred Stock Rating
---------------------------------------------------------
DBRS, Inc. said in mid-February 2017 that it plans to withdraw the
ratings on Salt Lake City, UT-based Zions Bancorporation (Zions)
and its subsidiaries after a 30-day waiting period for business
reasons. This advance notice is provided to the market to permit
investor feedback to DBRS and for the benefit of the users of DBRS
ratings and research. DBRS may elect to continue coverage based on
investor feedback. DBRS will maintain coverage on Zions until the
withdrawal.

The full list of ratings to be withdrawn are listed in the table
below:

Zions Bancorporation -- Issuer & Senior Debt at BBB, Stable
Zions Bancorporation -- Subordinated Debt at BBB (low), Stable
Zions Bancorporation -- Commercial Paper & Short-Term Instruments
at R-2 (middle), Stable
Zions Bancorporation -- Preferred Stock at BB, Stable
ZB, N.A. -- Senior Debt & Deposits at BBB (high), Stable
ZB, N.A. -- Short-Term Instruments at R-1 (low), Stable
Amegy Trust I -- Trust Preferred Securities at BBB (low), Stable
Amegy Trust II -- Trust Preferred Securities at BBB (low), Stable
Amegy Trust III -- Trust Preferred Securities at BBB (low), Stable
Stockmen's Trust II -- Trust Preferred Securities at BBB (low),
Stable
Stockmen's Trust III -- Trust Preferred Securities at BBB (low),
Stable
Intercontinental Statutory Trust -- Trust Preferred Securities at
BBB (low), Stable




[^] Recent Small-Dollar & Individual Chapter 11 Filings
-------------------------------------------------------
In re Drake Delano Duane
   Bankr. D. Ariz. Case No. 17-01523
      Chapter 11 Petition filed February 21, 2017
         represented by: Dean M. Dinner, Esq.
                         NUSSBAUM GILLIS & DINNER, P.C.
                         E-mail: ddinner@ngdlaw.com

In re David J. Heyer and Ellen J. Heyer
   Bankr. N.D. Ill. Case No. 17-04889
      Chapter 11 Petition filed February 21, 2017
         represented by: J. Kevin Benjamin , Esq.
                         BENJAMIN & BRAND LLP
                         E-mail: attorneys@benjaminlaw.com

In re Stichter & Stichter Trucking, LLC
   Bankr. N.D. Ind. Case No. 17-40044
      Chapter 11 Petition filed February 21, 2017
         See http://bankrupt.com/misc/innb17-40044.pdf
         represented by: David A. Rosenthal, Esq.
                         E-mail: darlaw@nlci.com

In re Chad Dwayne Lane
   Bankr. D. Md. Case No. 17-12282
      Chapter 11 Petition filed February 21, 2017
         represented by: Marc E. Shach, Esq.
                         COON & COLE, LLC
                         E-mail: mes@cooncolelaw.com

In re Auto Tech 101, Inc.
   Bankr. D.N.J. Case No. 17-13314
      Chapter 11 Petition filed February 21, 2017
         See http://bankrupt.com/misc/njb17-13314.pdf
         represented by: Harrison Ross Byck, Esq.
                         KASURI BYCK, LLC
                         E-mail: lawfirm@kasuribyck.com

In re Triple J Tours
   Bankr. D. Nev. Case No. 17-10762
      Chapter 11 Petition filed February 21, 2017
         See http://bankrupt.com/misc/nvb17-10762.pdf
         represented by: Jeffrey A. Cogan, Esq.
                         JEFFREY A. COGAN, ESQ., LTD.
                         E-mail: jeffrey@jeffreycogan.com

In re Prima Pasta & Cafe, Inc.
   Bankr. E.D.N.Y. Case No. 17-40760
      Chapter 11 Petition filed February 21, 2017
         See http://bankrupt.com/misc/nyeb17-40760.pdf
         Filed Pro Se

In re Yellow Stars Transit LLC
   Bankr. S.D.N.Y. Case No. 17-10364
      Chapter 11 Petition filed February 21, 2017
         See http://bankrupt.com/misc/nysb17-10364.pdf
         represented by: Ehsanul Habib, Esq.
                         LAW OFFICE OF EHSANUL HABIB
                         E-mail: ehsanulhbb@yahoo.com

In re Genesis Medical Equipment And Pharmacy Inc.
   Bankr. D.P.R. Case No. 17-01072
      Chapter 11 Petition filed February 21, 2017
         See http://bankrupt.com/misc/prb17-01072.pdf
         represented by: Ada M. Conde, Esq.
                         ESTUDIO LEGAL 1611 CORP
                         E-mail: estudiolegal1611@gmail.com

In re Isidoro Gonzalez Guerrido and Ramona Febres Bernabe
   Bankr. D.P.R. Case No. 17-01088
      Chapter 11 Petition filed February 21, 2017
         represented by: Ruben Gonzalez Marrero, Esq.
                         E-mail: rgmattorney1@hotmail.com

In re Waldemar Lopez Matos and Iracela Hernandez Rivera
   Bankr. D.P.R. Case No. 17-01113
      Chapter 11 Petition filed February 21, 2017
         represented by: Nydia Gonzalez Ortiz, Esq.
                         SANTIAGO & GONZALEZ
                         E-mail: bufetesg@gmail.com

In re Majestic Properties of Tennessee
   Bankr. W.D. Tenn. Case No. 17-21584
      Chapter 11 Petition filed February 21, 2017
         See http://bankrupt.com/misc/tnwb17-21584.pdf
         represented by: Ted I. Jones, Esq.
                         JONES & GARRETT LAW FIRM
                         E-mail: dtedijones@aol.com

In re David Lee Isom
   Bankr. W.D. Tenn. Case No. 17-21609
      Chapter 11 Petition filed February 21, 2017
         represented by: John Edward Dunlap, Esq.
                         E-mail: jdunlap00@gmail.com

In re Lone Star Steakhouse & Saloon of Ohio, Inc.
   Bankr. E.D. Tex. Case No. 17-40342
      Chapter 11 Petition filed February 21, 2017
         See http://bankrupt.com/misc/txeb17-40342.pdf
         represented by: John P. Henry, Esq.
                         THE LAW OFFICES OF JOHN HENRY, P.C.
                         E-mail: jhenry@jhenrylaw.com

In re Radiology Support Devices, Inc.
   Bankr. C.D. Cal. Case No. 17-12054
      Chapter 11 Petition filed February 21, 2017
         See http://bankrupt.com/misc/cacb17-12054.pdf
         represented by: Elaine Nguyen, Esq.
                         WEINTRAUB & SELTH APC
                         E-mail: elaine@wsrlaw.net

In re John Harold Harding
   Bankr. D. Md. Case No. 17-12269
      Chapter 11 Petition filed February 21, 2017
         Filed Pro Se

In re Family Practice of Atlanta Medical Group LLC
   Bankr. N.D. Ga. Case No. 17-53248
      Chapter 11 Petition filed February 22, 2017
         See http://bankrupt.com/misc/ganb17-53248.pdf
         represented by: David G. Carter, Esq.
                         THE CARTER LAW PRACTICE, LLC
                         E-mail: dcarter@clgfirm.com

In re Ravenwood Enterprises, LLC
   Bankr. D.N.J. Case No. 17-13327
      Chapter 11 Petition filed February 22, 2017
         See http://bankrupt.com/misc/njb17-13327.pdf
         represented by: Bruce W. Radowitz, Esq.
                         E-mail: bradowitz@comcast.net

In re 688 10th Ave Restaurant Corp.
   Bankr. E.D.N.Y. Case No. 17-40766
      Chapter 11 Petition filed February 22, 2017
         See http://bankrupt.com/misc/nyeb17-40766.pdf
         represented by: Lawrence Morrison, Esq.
                         MORRISON TENENBAUM PLLC
                         E-mail: lmorrison@m-t-law.com

In re Elbardi International Plaza C LLC
   Bankr. D.P.R. Case No. 17-01142
      Chapter 11 Petition filed February 22, 2017
         See http://bankrupt.com/misc/prb17-01142.pdf
         represented by: Luis E Correa Gutierrez, Esq.
                         CORREA BUSINESS CONSULTING GROUP, LLC
                         E-mail: lcorrea@correalawoffice.com

In re Hartwell P. Morse, III and Deborah B. Morse
   Bankr. W.D. La. Case No. 17-30275
      Chapter 11 Petition filed February 23, 2017
         represented by: James W. Spivey, II, Esq.
                         E-mail: office@jspiveylaw.com

In re CRR, INC., a Maryland Corporation
   Bankr. D. Md. Case No. 17-12433
      Chapter 11 Petition filed February 23, 2017
         See http://bankrupt.com/misc/mdb17-12433.pdf
         represented by: Richard Whalen Lawlor, Esq.
                         RICHARD W. LAWLOR, P.A.
                         E-mail: LawlorLaw@Aol.com

In re Carworx, LLC
   Bankr. E.D.N.C. Case No. 17-00882
      Chapter 11 Petition filed February 23, 2017
         See http://bankrupt.com/misc/mdb17-00882.pdf
         represented by: Philip W. Paine, Esq.
                         E-mail: pwpaine.attorney@gmail.com

In re Gabriels Towing & Recovery, Inc.
   Bankr. D.N.J. Case No. 17-13489
      Chapter 11 Petition filed February 23, 2017
         See http://bankrupt.com/misc/njb17-13489.pdf
         represented by: Joseph Casello, Esq.
                         COLLINS, VELLA & CASELLO
                         E-mail: jcasello@cvclaw.net

In re Igor Shusteris
   Bankr. E.D.N.Y. Case No. 17-40811
      Chapter 11 Petition filed February 23, 2017
         represented by: Alla Kachan, Esq.
                         E-mail: alla@kachanlaw.com

In re Lindsay Jenkins
   Bankr. E.D.N.Y. Case No. 17-40816
      Chapter 11 Petition filed February 23, 2017
         represented by: Bruce Feinstein, Esq.
                         E-mail: brucefeinsteinesq@gmail.com

In re Milton Rivera Velazquez
   Bankr. D.P.R. Case No. 17-01180
      Chapter 11 Petition filed February 23, 2017
         represented by: Milton Rivera Velazquez, Esq.
                         LEON LANDRAU LAW OFFICE
                         E-mail: jleonlandrau@yahoo.com

In re SKYY Laboratory, LLC
   Bankr. M.D. Tenn. Case No. 17-01195
      Chapter 11 Petition filed February 23, 2017
         See http://bankrupt.com/misc/tnmb17-01195.pdf
         represented by: E. Covington Johnston, Esq.
                         JOHNSTON & STREET
                         E-mail: ecjohnston@johnstonandstreet.com

In re Roger Andrew Stadtmueller
   Bankr. E.D. Wash. Case No. 17-00483
      Chapter 11 Petition filed February 23, 2017
         represented by: Timothy R. Fischer, Esq.
                         WINSTON & CASHATT, LAWYERS
                         E-mail: trf@winstoncashatt.com
In re V-Blox Corporation
   Bankr. M.D. Fla. Case No. 17-00628
      Chapter 11 Petition filed February 24, 2017
         See http://bankrupt.com/misc/flmb17-00628.pdf
         represented by: Jason A. Burgess, Esq.
                         THE LAW OFFICES OF JASON A. BURGESS, LLC
                         E-mail: jason@jasonaburgess.com

In re Warren L. Boegel
   Bankr. D. Kan. Case No. 17-10224
      Chapter 11 Petition filed February 24, 2017
         represented by: Edward J. Nazar, Esq.
                         Hinkle Law Firm, LLC
                         E-mail: ebn1@hinklaw.com

In re Christi Lea Willet
   Bankr. D. Md. Case No. 17-12447
      Chapter 11 Petition filed February 24, 2017
         Filed Pro Se

In re Jim Hankins Air Service, Inc.
   Bankr. S.D. Miss. Case No. 17-00678
      Chapter 11 Petition filed February 24, 2017
         See http://bankrupt.com/misc/mssb17-00678.pdf
         represented by: Craig M. Geno, Esq.
                         LAW OFFICES OF CRAIG M. GENO, PLLC
                         E-mail: cmgeno@cmgenolaw.com

In re Daniel J. Culliton and Ashley R. King
   Bankr. E.D.N.C. Case No. 17-00906
      Chapter 11 Petition filed February 24, 2017
         represented by: Laurie B. Biggs, Esq.
                         STUBBS & PERDUE, PA
                         E-mail: efile@stubbsperdue.com

In re Robinson Hosiery Mill, Inc.
   Bankr. W.D.N.C. Case No. 17-40055
      Chapter 11 Petition filed February 24, 2017
         See http://bankrupt.com/misc/ncwb17-40055.pdf
         represented by: William S. Gardner, Esq.
                         GARDNER LAW OFFICES, PLLC
                         E-mail: Billgardner@gardnerlawoffices.com

In re Mary V. Tropeano
   Bankr. E.D.N.Y. Case No. 17-40829
      Chapter 11 Petition filed February 24, 2017
         Filed Pro Se

In re Abdulhay Associates, L.P.
   Bankr. E.D. Pa. Case No. 17-11295
      Chapter 11 Petition filed February 24, 2017
         See http://bankrupt.com/misc/paeb17-11295.pdf
         Filed Pro Se

In re Magna Cleaners, Inc.
   Bankr. E.D. Pa. Case No. 17-11316
      Chapter 11 Petition filed February 24, 2017
         See http://bankrupt.com/misc/paeb17-11316.pdf
         represented by: Andrew J. Shaw, Esq.
                         GOODMAN SCHWARTZ & SHAW LLC
                         E-mail: ajshawesq@gmail.com

In re Alvin Washington Trucking, Inc.
   Bankr. W.D. Tex. Case No. 17-10224
      Chapter 11 Petition filed February 24, 2017
         See http://bankrupt.com/misc/txwb17-10224.pdf
         represented by: B. Weldon Ponder, Jr., Esq.
                         E-mail: welpon@austin.rr.com

In re Asif Raza Malik and Falza Fayaz Khan
   Bankr. E.D. Wash. Case No. 17-00515
      Chapter 11 Petition filed February 24, 2017
         represented by: Kevin O’Rourke, Esq.
                         SOUTHWELL AND O'ROURKE
                         E-mail: kevin@southwellorourke.com

In re Ann Michele West
   Bankr. E.D.N.Y. Case No. 17-71075
      Chapter 11 Petition filed February 25, 2017
         represented by: Mark A. Frankel, Esq.
                         BACKENROTH FRANKEL & KRINSKY LLP
                         E-mail: mfrankel@bfklaw.com

In re Falco Mobile Food LLC
   Bankr. E.D.N.Y. Case No. 17-40860
      Chapter 11 Petition filed February 26, 2017
         See http://bankrupt.com/misc/nyeb17-40860.pdf
         represented by: Rachel Blumenfeld, Esq.
                         LAW OFFICE OF RACHEL S. BLUMENFELD
                         E-mail: rblmnf@aol.com

In re Shaffer & Associates Limited
   Bankr. N.D.W. Va. Case No. 17-00185
      Chapter 11 Petition filed February 26, 2017
         See http://bankrupt.com/misc/wvnb17-00185.pdf
         represented by: Brian Richard Blickenstaff, Esq.
                         TURNER & JOHNS, PLLC
                         E-mail: bblickenstaff@turnerjohns.com

In re John Jean Bral
   Bankr. C.D. Cal. Case No. 17-10706
      Chapter 11 Petition filed February 24, 2017
         represented by: Beth Gaschen, Esq.
                         LOBEL WEILAND GOLDEN FRIEDMAN LLP
                         E-mail: bgaschen@wgllp.com

In re 9346 Investments, LLC
   Bankr. S.D. Ind. Case No. 17-01066
      Chapter 11 Petition filed February 27, 2017
         See http://bankrupt.com/misc/insb17-01066.pdf
         represented by: KC Cohen, Esq.
                         KC COHEN, LAWYER, PC
                         E-mail: kc@esoft-legal.com

In re CSD Realty Corp.
   Bankr. E.D.N.Y. Case No. 17-71102
      Chapter 11 Petition filed February 27, 2017
         See http://bankrupt.com/misc/nyeb17-71102.pdf
         represented by: Mark E. Cohen, Esq.
                         E-mail: MECESQ2@aol.com

In re Margaux Intl Corp Margaux International Corp.
   Bankr. E.D.N.Y. Case No. 17-71104
      Chapter 11 Petition filed February 27, 2017
         See http://bankrupt.com/misc/nyeb17-71104.pdf
         represented by: John M. Stravato, Esq.
                         E-mail: jmstravato@aol.com

In re H & M Art and Home Decor, Inc.
   Bankr. S.D.N.Y. Case No. 17-10426
      Chapter 11 Petition filed February 27, 2017
         See http://bankrupt.com/misc/nysb17-10426.pdf
         represented by: Thomas A. Farinella, Esq.
                         LAW OFFICES OF THOMAS A. FARINELLA, PC
                         E-mail: tf@lawtaf.com

In re Panaderia Y Reposteria Pontevedra Inc.
   Bankr. D.P.R. Case No. 17-01280
      Chapter 11 Petition filed February 27, 2017
         See http://bankrupt.com/misc/prb17-01280.pdf
         represented by: Modesto Bigas Mendez, Esq.
                         BIGAS & BIGAS
                         E-mail: modestobigas@yahoo.com

In re Alejandra Melendez
   Bankr. S.D. Tex. Case No. 17-70072
      Chapter 11 Petition filed February 27, 2017
         represented by: Antonio Martinez, Jr., Esq.
                         E-mail: martinez.tony.jr@gmail.com

In re Adelina Briseno
   Bankr. S.D. Tex. Case No. 17-70073
      Chapter 11 Petition filed February 27, 2017
         represented by: Antonio Martinez, Jr., Esq.
                         E-mail: martinez.tony.jr@gmail.com


                            *********

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

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

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

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