TCR_Public/170316.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 16, 2017, Vol. 21, No. 74

                            Headlines

A-1 EXPRESS: U.S. Trustee Forms 2-Member Committee
ABILENE TOWNHOMES: Taps William F. Davis as Legal Counsel
ADVANCED MICRO: S&P Raises CCR to 'B-' on Debt Reduction
AFTOKINITO RALLY: DOJ Watchdog Seeks Ch. 11 Trustee Appointment
AGESONG GENESIS: Joseph Rodrigues Appointed PCO

ALPHA METAL: U.S. Trustee Unable to Appoint Committee
AMC ENTERTAINMENT: Fitch Rates $475MM Sr. Sub. Notes Due 2026 'B-'
AMC ENTERTAINMENT: Increased Capex Pressures B+ Rating, Fitch Says
AMERICAN TELECONFERENCING: Moody's Revises Outlook to Negative
AQUION ENERGY: Pennsylvania Vows to Recover Loans

ASSOCIATED ASPHALT: Moody's Raises Corporate Family Rating to B2
ASTORIA FINANCIAL: Fitch Puts 'B' Preferred Stock Rating on RWE
ATIF INC: Seeks to Hire Johnson Pope as Legal Counsel
BEARCAT ENERGY: Case Summary & 20 Largest Unsecured Creditors
BIOSERV CORP: Creditors to be Paid from Assets Sale Proceeds

CAPSTONE PEDIATRICS: April 18 Disclosure Statement Hearing
CCO HOLDINGS: Fitch Maintains BB+ Rating on Unsec. Notes Due 2027
CHAPARRAL ENERGY: Bankruptcy Court Confirms Reorganization Plan
CORE RESOURCE: U.S. Trustee Amends Committee Members' Addresses
COSTA DORADA: Disclosure Statement Hearing Set for May 9

CUBA TIMBER: Bankruptcy Administrator Names 3-Member Committee
CUMULUS MEDIA: S&P Raises CCR to 'CCC' on Expired Exchange Offer
DACCO TRANSMISSION: Examiner Probes Conflict of Interest of Counsel
DOLE FOOD: Moody's Assigns B1 Rating on $875MM 1st Lien Term Loan
EASTMINSTER SCHOOL: Disclosures OK’d; Plan Hearing on April 18

EL REFUGIO: March 30 Disclosure Statement Hearing
ENZYME FORMULATIONS: U.S. Trustee Unable to Appoint Committee
ESTERLINE TECHNOLOGIES: S&P Revises Outlook & Affirms 'BB+' CCR
F.I.G. DAUFUSKIE: Seeks to Hire Nexsen Pruet as Legal Counsel
FASHION'S LITTLE: U.S. Trustee Unable to Appoint Committee

FIRST QUANTUM: Fitch Rates Proposed US$1.6BB Senior Notes 'B(EXP)'
FOLTS HOME: Krystal Wheatley Appointed Patient Care Ombudsman
FOSSIL GROUP: Moody's Cuts Rating on Sec. Credit Facilities to Ba1
FPF RESTAURANT: Seeks to Hire Great American as Broker
FYNDERS INC: Seeks to Hire Madoff & Khoury as Legal Counsel

GANDER MOUNTAIN: Taps Donlin Recano as Claims & Noticing Agent
GANDER MOUNTAIN: Taps Faegre Baker as Special Corporate Counsel
GANDER MOUNTAIN: Taps Fredrikson & Byron as Chapter 11 Counsel
GANDER MOUNTAIN: Taps Hilco as Real Estate Advisor
GANDER MOUNTAIN: U.S. Trustee Forms 3-Member Committee

GENVEC INC: Dixon Hughes Goodman LLP Casts Going Concern Doubt
GLACIERVIEW HAVEN: Unknown Recovery for Unsecured Creditors
GOING VENTURES: Taps David R. Softness as Legal Counsel
GOODMAN NETWORKS: Plan Seeks to Reduce Funded Debt by $212.5-Mil.
GREAT BASIN: Receives Stockholder Approval for Reverse Stock Split

GREEN OAK: Unsecureds to Recoup 100% in Five Annual Installments
HALAIS GROUP: Plan Confirmation Hearing on June 7
HARGRAY MERGER: Moody's Assigns B2 Corporate Family Rating
HAVEN CHICAGO: Plan Filing Deadline Moved to May 2
HAVEN REAL ESTATE: Plan Filing Deadline Extended to May 2

HIGH RIDGE: S&P Assigns 'B' CCR & Rates $250MM Notes 'CCC+'
IMPACTING A GENERATION: Taps Paul Reece Marr as Legal Counsel
INFOGROUP INC: S&P Raises CCR to 'B' on Pending Acquisition
ISLA BONITA INVESTMENT: Full Payment in Installments for Unsecureds
J.C. PENNEY: S&P Raises CCR to 'B+' on Continued Turnaround

JPS COMPLETION: Files Chapter 11 Plan of Liquidation
JTP CORP: Remaining Claims to be Paid from Property Sale Proceeds
KEEPERS INC: Seeks to Hire Madoff & Khoury as Legal Counsel
KENTUCKY ASSOCIATES: Taps Hilco Valuation as Tax Consultant
LIGHTNING DOCK: Case Summary & 20 Largest Unsecured Creditors

LONG-DEI LIU: Faces Ongoing Civil Case, PCO 5th Report Says
LUKE'S INCORPORATED: April 11 Plan Confirmation Hearing
LUKE'S LOCKER: Taps Rosen Systems to Auction Surplus Assets
MARY'S WOODS: Fitch Rates Series 2017A/B Revenue Bonds 'BB'
MESOBLAST LIMITED: MAGIM Beneficially Owns 12.5% Equity Stake

MESOBLAST LIMITED: Silviu Itescu Holds 17.88% of Ordinary Shares
MITEL NETWORKS: S&P Affirms Then Withdraws 'B+' CCR
NAKED BRAND: Bard Associates Has 6.9% Equity Stake as of Dec. 31
NDB COMPANY: Finalizes Liquidation Distribution
NEOVASC INC: FMR LLC Ceases to be 5% Shareholder

NEOVASC INC: Neil Gagnon Holds 6.74% Equity Stake as of Dec. 31
NEOVASC INC: OPKO Health Discloses 6% Stake as of May 2014
NEW YORK COMMUNITY: Fitch Assigns BB- Preferred Stock Rating
NN INC: S&P Lowers Rating on Sr. Secured Debt to 'B+'
NORTHERN OIL: 6.5% Equity Holder Looks to Reassess Investment

NORTHERN OIL: Fine Capital et al. Hold 8.8% Stake as of Dec. 31
NRAD MEDICAL: Seeks to Hire Forchelli Curto as Co-Counsel
NUANCE COMMUNICATIONS: S&P Rates New Convertible Notes Due 2025 BB-
OCEAN POWER: Access to Financing Casts Going Concern Doubt
ODYSSEY CONTRACTING: Court Approves Amended Disclosure Statement

OMEROS CORP: Cormorant Ceases to be 5% Shareholder
ONCOBIOLOGICS INC: Has Resale Prospectus of 5.1M Common Shares
OPUS MANAGEMENT: Rx Pro Taps Carpenter Lipps as Special Counsel
PALMETTO'S SMOKE: Taps Cooper Law Firm as Legal Counsel
PATRIOT SOLAR: Seeks to Hire Rayman & Knight as Legal Counsel

PENNSVILLE 8 URBAN: Seeks to Hire Hofmeister as Legal Counsel
PERFORMANT FINANCIAL: S&P Lowers CCR to 'B-' on Contract Loss
PETROLEUM KINGS: Seeks to Hire Penachio Malara as Legal Counsel
PFO GLOBAL: Committee Taps McCathern as Local Counsel
PFO GLOBAL: Seeks to Sell All Assets to Hillair for $7.5 Million

PINNACLE OPERATING: S&P Lowers CCR to 'SD' on Completed Offer
PRESIDENTIAL FUNERAL: U.S. Trustee Unable to Appoint Committee
PUERTO RICO: Creditors Urge Extension of Fiscal Plan Deadline
PYJKE COMPANY: Taps Michael Jay Berger as Legal Counsel
QUALITY FLOAT: Asks Court to Set Combined Plan, Disclosures Hearing

QUECHAN INDIAN TRIBE: Fitch Affirms B- IDR; Outlook Positive
REES ASSOCIATES: U.S. Trustee Forms 3-Member Committee
REGATTA CONSTRUCTION: NSB to be Paid in Full at 4% Over 20 Years
RENNOVA HEALTH: Regains Compliance With Nasdaq Bid Price Rule
RESTORE HOLDINGS: U.S. Trustee Asks Court to Deny Disclosures

RGIS HOLDINGS: S&P Puts 'CCC+' CCR on CreditWatch Positive
RP BROADCASTING: Creditors Seek Appointment of Ch. 11 Trustee
SAMMY ELJAMAL: DOJ Watchdog Seeks Ch. 11 Trustee Appointment
SCRIPSAMERICA INC: Case Converted to Chapter 7 Proceeding
SEMLER SCIENTIFIC: Reports $220,000 Net Loss for Fourth Quarter

SILO CITY: Hires Daniells Phillips as Accountants
SILO CITY: Hires Klein DeNatale as General Insolvency Counsel
SINGLETON CREEK: To Pay Creditors from Asset Sale Proceeds
SOUTHWEST CUTTERS: Names EP Bud Kirk as Attorney
SUNGEVITY INC: Case Summary & 20 Largest Unsecured Creditors

T-MOBILE US: S&P Puts 'BB' CCR on CreditWatch Positive
TROPICAL RESTAURANTS: PRDoT to Get Paid in 57 Installments, at 3%
TTC REAL ESTATE: U.S. Trustee Unable to Appoint Committee
TURF LLC: Taps Bradley Thomas as Accountant
ULTRA PETROLEUM: Wins Confirmation of Chapter 11 Plan

UNIQUE VENTURES: DOJ Watchdog Ordered to Appoint Ch. 11 Trustee
UNITED ROAD TOWING: Hires Getzler Henrich as Financial Advisor
UNITED ROAD TOWING: Hires Rust/Omni as Administrative Agent
UNITED ROAD TOWING: Hires Winston & Strawn as Counsel
UNITED ROAD TOWING: Hires Young Conaway as Delaware Counsel

UNITED ROAD TOWING: Qualifying Bids Due April 6
UNITI GROUP: Fitch Affirms BB- IDRs; Outlook Stable
VINCE INTERMEDIATE: S&P Lowers CCR to 'CCC+'; Outlook Negative
WEST BATON ROUGE: Case Summary & 20 Largest Unsecured Creditors
WESTINGHOUSE ELECTRIC: Toshiba Pressed to Decide on Bankruptcy Plan

WHITE WING WEAPONRY: Names David Moore as Special Patent Counsel
WK CAPITAL: Seeks to Hire Fini Real Estate as Realtor
WOODSIDE HOMES: S&P Puts 'B-' CCR on CreditWatch Positive
ZALER POP HOLDINGS: Seeks to Hire McCann Garland as Legal Counsel
[*]  Moody's: Feb. Global Speculative-Grade Default Rate Dip 4.2%

[*] ABI Announces Creation of Commission on Consumer Bankruptcy
[^] Recent Small-Dollar & Individual Chapter 11 Filings

                            *********

A-1 EXPRESS: U.S. Trustee Forms 2-Member Committee
--------------------------------------------------
The U.S. Trustee for Region 21 on March 13 appointed two creditors
to serve on the official committee of unsecured creditors in the
Chapter 11 case of A-1 Express Delivery Service, Inc.

The committee members are:

     (1) Bradley/Grombacher, LLP
         2815 Townsgate Road, Suite 130
         Westlake Village, CA 91361
         Phone: (805) 270-7100
         Email: mbradley@bradleygrombacher.com

     (2) EAN Services
         14002 East 21st Street, Suite 1500
         Tulsa, OK 74134
         Phone: (918) 401-6703
         Email: trisha.m.martin@ehi.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 A-1 Express Delivery Service

A-1 Express Delivery Service, Inc., based in Atlanta, Georgia,
provides same-day transportation and distribution services across
the country.  From its headquarters in midtown Atlanta, the Debtor
manages the transportation, distribution and logistics for well
over 1500 active clients, including many Fortune 500 companies with
operations throughout the United States.  The Debtor provides next
day services for Amazon in 5 cities, employing over 300 drivers.
Additionally, the Debtor operates 2 same-day florist locations in
Atlanta and Los Angeles.

The Debtor fi led 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.

J. Robert Williamson, Esq., at Scroggins & Williamson, P.C., serves
as the Debtor's counsel.


ABILENE TOWNHOMES: Taps William F. Davis as Legal Counsel
---------------------------------------------------------
Abilene Townhomes and Condos, Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Texas to hire legal
counsel in connection with its Chapter 11 case.

The Debtor proposes to hire William F. Davis & Associates, P.C. to
give legal advice regarding its duties under the Bankruptcy Code,
prepare a bankruptcy plan, and provide other legal services.

The hourly rates charged by the firm are:

     William Davis       $475
     Andrea Steiling     $250
     Nephi Hardman       $225
     Paralegals          $115

William Davis, Esq., disclosed in a court filing that the firm and
its members have no connections with the Debtor or any of its
creditors.

The firm can be reached through:

     William Franklin Davis, Esq.
     William F. Davis & Associates, P.C.
     6709 Academy Road NE, Suite A
     Albuquerque, NM 87109
     Tel: (505) 243-6129
     Fax: (505) 247-3185
     Email: daviswf@nmbankruptcy.com

               About Abilene Townhomes and Condos

Based in Miramar, Florida, Abilene Townhomes and Condos, Inc.
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Texas Case No. 17-10055) on March 6, 2017.  The petition was
signed by Joseph Kuruvila, president.  The case is assigned to
Judge Robert L. Jones.

At the time of the filing, the Debtor disclosed $1.01 million in
assets and $1.78 million in liabilities.


ADVANCED MICRO: S&P Raises CCR to 'B-' on Debt Reduction
--------------------------------------------------------
S&P Global Ratings said it raised its corporate credit rating on
Sunnyvale, Calif.-based Advanced Micro Devices Inc. to 'B-' from
'CCC+'.  The outlook is stable.

At the same time, S&P raised its issue-level rating on AMD's senior
unsecured debt to 'B-' from 'CCC+'.  The recovery rating remains
'4', indicating S&P's expectation for average (30%-50%; rounded
estimate: 30%) recovery in the event of a payment default.

"Our upgrade reflects our view of the company's capital structure
as sustainable following a series of deleveraging transactions, a
return to revenue growth, and improving, if still weak,
profitability," said S&P Global Ratings credit analyst James
Thomas.

AMD issued $690 million of equity and $805 million of convertible
senior notes in 2016, using the proceeds to repay over
$1.2 billion of debt.  The net impact of these transactions lowered
debt by approximately $520 million of principal, reduced interest
expense by $60 million annually, and increased cash balances to
about $1.3 billion, up from $785 million at the end of 2015.  S&P
is raising its forecast for revenue growth in 2017 to the 8%-10%
range, based on better than expected sales in the second half of
2017 and a promising product road map.  In spite of these
improvements, S&P notes that AMD still struggles with
profitability, and while S&P forecasts EBITDA to return to positive
territory in the next year, it believes EBITDA margins will remain
below 10% until the firm can meaningfully take share from Nvidia
and Intel in the high-end GPU and CPU markets, respectively.

The stable outlook is based on S&P's view that recent and upcoming
new product launches, growing demand in the GPU market, and the
launch of Microsoft's Project Scorpio gaming console will support
continued revenue growth in 2017 and a second sequential year of
positive free cash flow generation.



AFTOKINITO RALLY: DOJ Watchdog Seeks Ch. 11 Trustee Appointment
---------------------------------------------------------------
William K. Harrington, the United States Trustee for Region 1, asks
the U.S. Bankruptcy Court for the District of New Hampshire, to
enter an Order directing the appointment of a Chapter 11 Trustee
for Aftokinito Rally, Inc.

According to the U.S. Trustee, the Debtor's prepetition conduct,
which includes findings of fraudulent and unfair and deceptive
trade practices and egregious, unethical and unscrupulous actions,
is more than adequate to demonstrate to the bankruptcy court the
extent to which the Debtor's creditor cannot place confidence in it
or carry out the Debtor's fiduciary obligations in their interest.

Therefore, given the seriousness and the extent of the consumer
protection allegations raised in the case of the Debtor, the
appointment of an independent fiduciary is critical to the
integrity of the reorganization and the public's confidence in the
bankruptcy process, the U.S. Trustee asserts.

             About Aftokinito Rally

Based in Nashua, New Hampshire, Aftokinito Rally, Inc. sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. N.H.
Case No. 17-10184) on February 16, 2017. The petition was signed by
Stephan Condodemetraky, president.

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


AGESONG GENESIS: Joseph Rodrigues Appointed PCO
-----------------------------------------------
Tracy Hope Davis, the United States Trustee for Region 17,
appointed Joseph Rodrigues as the Patient Care Ombudsman for
AgeSong Genesis, LLC.

The appointment was made pursuant to the Court's Order Vacating
Order to Consider Appointment of Patient Care Ombudsman and
Ordering Immediate Appointment of Patient Care Ombudsman.

Joseph Rodrigues can be reached at:

     Joseph Rodrigues
     State Long-Term Care Ombudsman
     Office of the State Long-Term Care Ombudsman
     California Department of Aging
     1300 National Drive, Suite 200
     Sacramento, CA 95834
     Tel.: (916) 419-7510

              About AgeSong Genesis

Nader Shabahangi, AgeSong Living, LLC, a California limited
liability company, and Eldership III, LLC, a California limited
liability company filed an involuntary Chapter 11 case (Bankr. Case
No. 17-30175 HLB) against AgeSong Genesis, LLC, on February 24,
2017. The Petitioners are represented by Randy Michelson --
randy.michelson@michelsonlawgroup.com -- Michelson Law Group, in
San Francisco, California.


ALPHA METAL: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Alpha Metal Manufacturing, Inc.
as of March 13, according to a court docket.

                About Alpha Metal Manufacturing

Alpha Metal Manufacturing, Inc is an Arkansas Corporation with its
principal assets located in Sebastian County, Arkansas.

The Debtor filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Ark Case No. 17-bk-70125) on January
20, 2017.  Don Brady, Eq., at AADR, serves as the Debtor's legal
counsel.


AMC ENTERTAINMENT: Fitch Rates $475MM Sr. Sub. Notes Due 2026 'B-'
------------------------------------------------------------------
Fitch Ratings has assigned a 'B-/RR6' to AMC Entertainment Holdings
Inc.'s (AMC) $475 million dollar denominated senior subordinated
private placement notes due 2026. Fitch also maintains a 'B-/RR6'
rating on the proposed reopening of AMC's existing 6.375% Sterling
denominated senior subordinated private placement notes due 2024.
The notes will be general unsecured senior subordinated obligations
of AMC Entertainment Holdings, Inc. (AMCH). Both issuances become
fungible at the closing of the Nordic Cinema Group Holding AB
(Nordic) acquisition and feature a special mandatory redemption in
which the notes will be redeemed at par plus accrued interest in
the event the acquisition does not close before June 30, 2017. The
'B+' Issuer Default Rating (IDR) assigned to AMC remains on Rating
Watch Negative.

Proceeds from the issuances, together with proceeds from AMC's
February 2017 $640 million equity offering, are to be used to fund
the previously announced acquisition of Nordic. In January 2017,
AMC announced it had entered into a definitive agreement to
acquired Nordic in a transaction valued at SEK8.6 billion or
approximately $954 million. Fitch calculates unadjusted pro forma
leverage at 5.1x as of Dec. 31, 2016, adjusting for three
acquisitions that closed or are expected to close after Dec. 31,
2016: Carmike Cinemas, Odeon & UCI, and Nordic. Fitch would expect
unadjusted leverage to be maintained at or below 4.5x in the 12-18
months following the closing of the acquisition to maintain the
'B+' rating.

The Rating Watch Negative reflects expected high leverage upon the
Nordic acquisition's closing, execution risks surrounding
integrating three simultaneous acquisitions, and indication of a
more aggressive financial policy and merger and acquisition (M&A)
strategy.

Upon the resolution of the Nordic acquisition, Fitch would likely
downgrade the IDR to 'B' reflecting Fitch belief that company's
aggressive financial policy and continued M&A strategy is more in
line with a 'B' rating. In addition, Fitch will consider AMC's
ability and commitment to reduce leverage following the closing of
the Nordic acquisition.

AMC recently announced it intends to use a portion of proceeds from
its required National CineMedia (NCM) share sale to fund
circuit-wide capital expenditures to support growth initiatives.
This represents a reduction to the amount of NCM share sale
proceeds Fitch initially expected AMC to use for debt repayment,
leading Fitch to expect gross leverage will not decrease below 5.0x
until 2019.

KEY RATING DRIVERS

AMC has demonstrated traction in key strategic initiatives:
improving admission revenue per attendee as a result of reseating
initiatives and growth in concession revenue per attendee and
concession gross profit per attendee. Fitch calculates EBITDA
margins for the fiscal year ended (FYE) Dec. 31, 2016 of 16.8%
(excludes distributions from NCM), an improvement from 13.6% at
Sept. 27, 2012. Although Fitch recognizes that AMC's continued
expansion into premium food offerings will pressure high concession
margins, top line growth should grow absolute gross profit dollars
in this segment.

In 2014, AMCH instituted a quarterly dividend of $19.6 million ($78
million for the full year), with the first dividend paid in the
second quarter of 2014 (2Q14). For the FYE Dec. 31, 2016, AMCH paid
$79.6 million in dividends. Fitch expects capital expenditures to
remain elevated, modeling approximately $600 million (net of
landlord contributions) in 2017, as AMC implements its global
capital expenditure strategy which will pressure free cash flow
(FCF). However, Fitch does not expect AMC to take further
shareholder friendly actions due to the heightened leverage and
capital expenditures. As a result, Fitch expects FCF will range
from slightly negative to positive $100 million over the next two
years. Fitch calculated FCF for the FYE Dec. 31, 2016 equated to
negative $70 million.

Fitch believes that AMC has sufficient liquidity to fund capital
initiatives, make small theater circuit acquisitions, and cover its
term loan amortization. Liquidity is supported by cash balances of
$207 million and availability of $137.4 million on its secured
revolver as of Dec. 31, 2016.

AMC's ratings reflect Fitch's belief that movie exhibition will
continue to be a key promotion window for the movie studios'
biggest/most profitable releases.

According to Box Office Mojo, 2016's box office delivered positive
growth of 2.2% and record setting box office revenues of $11.4
billion. Industry fundamentals benefited from a strong slate and
the expansion of premium amenities, which contributed to attendance
growth of 0.1% and a 2.6% increase in average ticket price. The
2016 film slate benefitted from many high-profile tent pole and
animated films. Fitch believes 2017 box office is off to a solid
start and the film slate will once again feature highly anticipated
sequels and tent poles that will support flat- to low-single-digit
industrywide box office revenue growth.

Fitch believes the investments made by AMC and its peers to improve
the patron's experience are prudent. While capital expenditure may
be elevated over the ratings horizon and high concession margins
may be pressured over the long term, exhibitors should benefit from
delivering an improved value proposition to their patrons and that
the premium food services/offerings will grow absolute levels of
revenue and EBITDA. Finally, AMC and its peers rely on the quality,
quantity, and timing of movie product, all factors out of
management's control.

KEY ASSUMPTIONS

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

-- Low to mid-single digit pro forma revenue growth; low-single-
    digit admissions revenue growth domestically in 2017 driven
    by low-single-digit growth in average ticket price; low to
    mid-single digit growth in attendance overseas as a result of
    a strong film slate.

-- EBITDA margin expansion as a result of synergies from the
    aforementioned acquisitions;

-- Capital expenditures remain elevated in the near term as AMC
    continues to invest in recliner reseats and enhanced food and
    beverage offerings. Fitch expects capex of around $600 million

    (net of landlord contributions) during 2017;

-- Pro forma unadjusted gross leverage under 5.0x by 2019.

RATING SENSITIVITIES

Positive Trigger: Fitch heavily weighs the prospective challenges
facing AMC and its industry peers when considering the long-term
credit rating. Significant improvements in the operating
environment (sustainable increases in attendance from continued
success of operating initiatives) driving FCF/adjusted debt above
2% and adjusted leverage below 4.5x on a sustainable basis could
stabilize the rating. In strong box office years, metrics should be
strong enough to provide a cushion for weaker box office years.

Negative Trigger: Negative rating actions are more likely to
coincide with the company's inability to reduce unadjusted leverage
below 4.5x (6.0x on an adjusted basis) in the 12-18 months
following the acquisition of Nordic, or the adoption of a more
aggressive financial policy, and/or rent-adjusted interest coverage
declines below 1.5x-1.75x.

LIQUIDITY
AMC's liquidity is supported by $207 million of cash on hand (as of
December 2016) and $137 million availability on its revolving
credit facility, which is sufficient to cover minimal amortization
payments on its term loan.

FULL LIST OF RATING ACTIONS

Fitch has assigned the following ratings on Rating Watch Negative:


AMC Entertainment Holdings, Inc.

-- Senior subordinated notes at 'B-/RR6'.


AMC ENTERTAINMENT: Increased Capex Pressures B+ Rating, Fitch Says
------------------------------------------------------------------
AMC Entertainment Holdings, Inc., recently announced it intends to
use some of the proceeds from the anticipated sale of its equity
stake in National Cinemedia (NCM) to fund capital expenditures
supporting its domestic and international growth initiatives. For
fiscal 2017, the company expects to spend $700 million to $750
million of gross capital expenditures ($530 million-$650 million
net of landlord contributions), which includes plans to renovate an
additional 122 theatres and 1,560 screens in 2017 and 2018.

Fitch believes AMC's willingness to use the NCM proceeds for
reasons other than debt paydown is indicative of a more aggressive
financial policy. Although Fitch views the increased capex spending
positively, Fitch believes the pace of deleveraging will be slower
and the company's aggressive financial policy and continued M&A
strategy could be more in line with a 'B' rating. Fitch placed
AMC's 'B+' Issuer Default Rating (IDR) on Rating Watch Negative on
July 14, 2016 following the company's announcement that it agreed
to acquire European movie exhibitor Odeon & UCI Cinemas Group
(Odeon & UCI).

AMC noted on its Jan. 23, 2017 call discussing the Nordic Cinema
Group Holding AB (Nordic) acquisition that it would be using
proceeds from the monetization of their NCM ownership to manage
leverage and pay down debt. However, on their year-end earnings
call, AMC articulated that a portion of the proceeds will be used
for capital expenditures, thereby reducing near-term debt
reduction, indicating a more aggressive stature towards leverage.

Assuming that AMC does not use a sufficient portion of NCM share
sale proceeds for debt repayment, Fitch expects pro forma leverage
as of the closing of the Nordic acquisition to be above 5.0x.
Although Fitch initially expected leverage to decline below 5.0x
within 12-15 months of closing, the reallocation of NCM sale
proceeds leads us to now expect gross leverage will not decrease
below 5.0x until 2019.

Fitch estimates that pro forma gross capital expenditures of all
four entities combined for the LTM period ended Sept 30, 2016
totalled $500 million. The anticipated increase of capital
expenditures is driven primarily by recliner seat renovations and
food and beverage expansion at AMC and legacy Carmike assets. AMC
also plans to introduce a new proprietary Premium Large Format
(PLF) across the domestic circuit. Internationally, AMC intends to
reseat Odeon & UCI theatres and roll out enhanced food options and
PLF screens across their entire international asset base.

Fitch expects to revisit the rating following the closing of the
Nordic acquisition and will consider AMC's ability and commitment
to reduce leverage.

Fitch ratings for AMC, currently on Rating Watch Negative:

AMC Entertainment Holdings, Inc.

-- Long-Term IDR 'B+';
-- Senior secured credit facilities 'BB+/RR1';
-- Senior subordinated notes 'B-/RR6'.


AMERICAN TELECONFERENCING: Moody's Revises Outlook to Negative
--------------------------------------------------------------
Moody's Investors Service affirmed American Teleconferencing
Services, Ltd.'s existing ratings, including its B2 Corporate
Family Rating (CFR), B2-PD Probability of Default Rating and the B1
rating for its first lien credit facilities, and changed its
ratings outlook to negative from stable. ATS is a wholly-owned
subsidiary of Premiere Global Services, Inc. ("PGi"), which is
owned by the affiliates of Siris Capital Group, LLC. The rating
action reflects the deterioration in PGi's credit metrics resulting
from its proposed dividend of $140 million that will be funded by
the proceeds from incremental 1st and 2nd lien term loans.

RATINGS RATIONALE

Pro forma for the recapitalization, PGi's total debt to EBITDA will
increase by approximately 1x to about 6.1x (Moody's adjusted,
excluding unrealized synergies and including capitalized software
expenses). The negative ratings outlook reflects PGi's elevated
financial risk and limited financial flexibility at the current
rating level. Execution risk is high as PGi is in the midst of a
multi-year business transformation plan that includes converting
its audio conferencing customers to higher-margin,
subscription-based conferencing and collaboration products,
optimizing sales and distribution channels, and reducing costs
substantially. The majority of its revenues are generated from
audio conferencing services which face intense completion and are
declining at the high single digit rates. Moody's expects PGi's
revenues to continue to decline in 2017 and 2018 as erosion in
audio conferencing revenues will eclipse the growth in subscription
services. The company has outperformed against its cost reduction
plan and management expects significantly higher cost savings than
originally planned, which will drive EBITDA growth. But the
potential impact of cost saving initiatives on business performance
will not be fully known until 2018 and increases risks.

Despite revenue declines, Moody's expects a meaningful improvement
in PGi's cash generation driven by the realization of cost savings
and declining non-recurring costs over the next 12 to 18 months.
The B2 CFR is supported by Moody's expectation that PGi's total
debt to EBITDA will decline to approximately 5x and free cash flow
should increase to at least 5% of total debt in 2018. PGi generates
good EBITDA margins and has moderate capital expenditures. The
company's revenue mix is improving with the growth in revenues
under subscription agreements that have high retention rates.

Moody's could downgrade PGi's ratings if organic revenue declines
exceed 5%, free cash flow remains below 5% FCF/Debt on a sustained
basis or total debt to EBITDA (Moody's adjusted) is expected to
remain above 5.5x. In addition, deterioration in liquidity could
pressure the rating. Given PGi's high leverage and a negative
outlook a ratings upgrade is not likely over the next 12 to 18
months. Moody's could raise PGi's ratings if it generates sustained
revenue and earnings growth, demonstrates commitment to
conservative financial policies and Moody's believes that total
debt to EBITDA (Moody's adjusted) and free cash flow to total debt
will remain below 4.5x and above 10%, respectively.

Ratings affirmed:

Issuer: American Teleconferencing Services, Ltd.

-- Corporate Family Rating, B2

-- Probability of Default Rating, B2-PD

-- $50 million 1st lien revolving credit facility, B1 (LGD3)

-- $668 million (upsized from $528 million) 1st lien term loan
    facility, B1 (LGD3)

Outlook:

Outlook: Changed to Negative, from Stable

Premiere Global Services, Inc. provides audio conferencing, web and
video collaboration services.

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


AQUION ENERGY: Pennsylvania Vows to Recover Loans
-------------------------------------------------
The American Bankruptcy Institute, citing Aaron Aupperlee of
TribLive, reported that the Pennsylvania Department of Community
and Economic Development intends to try to recover money Aquion
Energy Inc. owes it.

According to the report, Aquion, a once-promising Pittsburgh
battery company with a manufacturing facility in Westmoreland
County, filed for bankruptcy and lists the state as its top
creditor.

"DCED is prepared to take whatever steps are necessary and legal
under the bankruptcy code to recover our loans," spokeswoman Heidi
Havens wrote in a statement to the Tribune-Review, the report
related.  "Upon notification that the bankruptcy petition was
filed, DCED commenced a comprehensive review of the project to
include an evaluation of collateral."

The loans were secured by collateral, but Havens would not say what
that collateral was, the report further related.

Aquion announced March 8 it had filed for Chapter 11 bankruptcy
after it failed to raise enough money to keep it running. About 80
percent of its employees were let go, the report said.  The company
shuttered its 335,000-square-foot factory inside the former Sony
plant in East Huntingdon, the report added.  Aquion, headquartered
in Lawrenceville, hopes to find a buyer for its assets, the report
noted.

                        About Aquion Energy

Aquion Energy, Inc., f/k/a 44 Tech, Inc., filed a Chapter 11
petition (Bankr. D. Del. Case No. 17-10500) on March 8, 2017.
Aquion Energy develops and manufactures batteries and energy
storage systems.  The Company offers sodium-ion batteries for use
in micro-grid support, off-grid generator optimization, and
grid-level energy service application.  The case is assigned to
Judge Kevin J. Carey.

The Debtor's counsel is Laura Davis Jones, Esq., and Joseph Michael
Mulvihill, Esq., at Pachulski Stang Ziehl & Jones LLP, in
Wilmington, Delaware.  The Debtor tapped Kurtzman Carson
Consultants, LLC, as claims and noticing agent.

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

The petition was signed by Suzanne B. Roski, chief restructuring
officer.


ASSOCIATED ASPHALT: Moody's Raises Corporate Family Rating to B2
----------------------------------------------------------------
Moody's Investors Service upgraded the Corporate Family Rating
("CFR") and the Probability of Default Rating ("PDR") of Associated
Asphalt Partners, LLC to B2 and B2-PD, respectively, from B3 and
B3-PD. Concurrently, Moody's assigned a B3 rating to the proposed
$325 million senior secured term loan B. Road Holdings III, L.L.C.
is a co-borrower of the instrument. The rating outlook is stable.

In October 2016, an affiliate of ArcLight Energy Partners Fund VI,
L.P. ("Sponsor") acquired Associated Asphalt for approximately $467
million, which included adjustments for working capital. In
February 2017, Associated Asphalt acquired its largest competitor,
Axeon Marketing LLC, for approximately $193 million, which also
included adjustments for working capital. Proceeds from the senior
secured term loan, along with Sponsor and management equity, will
be used to repay Associated Asphalt's outstanding senior unsecured
notes due 2018, notes due to its Sponsor, and fees and expenses
relating to the term loan transaction.

The following rating actions were taken:

Corporate Family Rating, upgraded to B2 from B3;

Probability of Default Rating, upgraded to B2-PD from B3-PD;

$325 million of senior secured term loan B, assigned B3 (LGD4);

The rating outlook is stable.

The rating of the outstanding senior secured notes due 2018 will be
withdrawn upon repayment.

RATINGS RATIONALE

The B2 corporate family rating reflects Associated Asphalt's market
position as the largest asphalt reseller in Petroleum
Administration for Defense District I ("PADD I"), moderate debt
leverage and Moody's expectations for debt leverage to decline over
time. These credit strengths are offset by the company's small size
(based on annual revenue), modest liquidity cushion, volatility in
gross profit and free cash flow generation, limited supplier base
compared to other rated distributors, end-market and geographic
concentrations, and its exposure to cyclical road and commercial
construction activity. In February 2017, Associated Asphalt
acquired its largest competitor which, in Moody's views, may
present some integration risks in 2017. However, the company should
benefit from a substantial increase in volumes, additional sourcing
options, and expanded geographic coverage.

The rating is supported by the company's strategic footprint in the
North American asphalt industry, and long-standing customer and
supplier relationships. Associated Asphalt is among the largest
asphalt resellers in the U.S., with 29 asphalt terminals located
throughout the East Coast and 5.6 million barrels of asphalt
storage capacity. The company's liquid asphalt terminals are
directly accessible via rail and water, which connects them with
Midwest refinery suppliers as well as Gulf Coast and international
refinery suppliers. In order to serve its highway construction
customers, its terminals are located close to population centers
and major highways. Its storage capacity enables the company to
accept asphalt delivery year round from its refinery suppliers,
then sell during peak warm weather construction months. The company
seeks to earn enhanced margins by leveraging its interior
locations, between Midwest refineries and key East Coast end
markets, and its ability to buy throughout the year, including low
demand winter months. This strategy exposes the company to
inventory valuation risk as the margin between wholesale asphalt
purchases and retail pricing is volatile.

Associated Asphalt's liquidity is supported by its $150 million ABL
facility due October 2021. Moody's expects the company to retain
little-to-no cash, and use cash flow from operations for capital
expenditures, debt repayment, and sponsor distributions. However,
due to seasonality of its business, funds available for debt
reduction may be offset by seasonal working capital needs. Moody's
expects utilization needs under the ABL facility to grow as the
prices for crude oil and liquid asphalt increase. The company has
no near term debt maturities.

The stable outlook presumes that the company will carefully balance
its financial policy including maintaining acceptable liquidity,
debt leverage and other credit metrics against its operating and
acquisition strategies. The rating outlook also reflects Moody's
expectations that gross profit margin per ton will be similar in
2017 to 2016.

The ratings could be upgraded if the company continues to build
scale and diversity, as evidenced by revenue above $2 billion or
EBITA above $250 million, in combination with driving and
sustaining adjusted debt-to-EBITDA below 3.0x. Stronger liquidity,
free cash flow generation, and expanding gross profit per ton on a
consistent and sustainable basis would also support an upgrade.

The ratings could be downgraded if Associated Asphalt's liquidity
were to deteriorate, or if adjusted debt-to-EBITDA were increase
and be sustained above 4.5x. The ratings could also be downgraded
if there was a decline in infrastructure or roadway spending, if
inventory costs increase materially, or if competitive or market
pressures arise such that gross margin per ton declined materially.
Finally, the ratings could be downgraded if the company pursues
large, debt-financed acquisitions.

The principal methodology used in these ratings was Distribution &
Supply Chain Services Industry published in December 2015.

Associated Asphalt Partners, LLC, headquartered in Roanoke, VA, is
a reseller of liquid asphalt, used predominately for road
development, construction and maintenance. In October 2016,an
affiliate of ArcLight Energy Partners Fund VI, L.P. acquired
Associated Asphalt for approximately $467 million (including
adjustments for working capital). In February 2017, Associated
Asphalt acquired its largest competitor, Axeon Marketing LLC, for
approximately $192 million (including adjustments for working
capital). The combined company provides approximately 5.6 million
barrels of asphalt storage capacity and controls 29 asphalt
terminals located throughout the East Coast of the United States.
Associated Asphalt's revenue totaled $330 million for the year
ended 2016.



ASTORIA FINANCIAL: Fitch Puts 'B' Preferred Stock Rating on RWE
---------------------------------------------------------------
Fitch Ratings has placed the 'BBB-' Long-Term Issuer Default
Ratings (IDRs) of Astoria Financial Group, Inc. (AF) and its
principal banking subsidiary, Astoria Bank on Rating Watch
Evolving. On March 7, 2017, AF and Sterling Bancorp (Sterling; not
rated) announced that they have entered into a definitive merger
agreement in a stock-for-stock transaction valued at approximately
$2.2 billion.

The Rating Watch Evolving reflects uncertainty as to the ultimate
credit profile of AF. During the Rating Watch period, Fitch will
evaluate Sterling Bancorp's credit profile on a pro forma basis
with Astoria. Fitch would expect to resolve the rating watch upon
closing of the transaction, which is expected to occur in the
fourth quarter of 2017 (4Q17).

KEY RATING DRIVERS

IDRS, VIABILITY RATINGS, AND SENIOR DEBT

In Fitch's opinion, the planned merger would result in an improved
earnings profile, interest rate sensitivity, and a lower loan to
deposit (LTD) ratio. Offsetting this, the pro forma capital ratios
are estimated to be lower than AF's reported ratios at year-end
2016. Other negative aspects to this transaction include possible
execution risks, and an increase in the company's concentration to
commercial real estate (CRE).

On a pro forma basis, the merger is expected to improve AF's return
on tangible assets by about 95 basis points (bps) through operating
expense savings, loan and securities portfolio repositioning, and
interest expense savings as higher cost borrowings are marked and
refinanced. Further, the merger is expected to result in an asset
sensitive balance sheet, which should benefit from an expected
increase in interest rates. AF has historically been liability
sensitive.

From a funding and liquidity perspective, the merger is expected to
result in a LTD ratio of 95%, an improvement compared to AF's LTD
ratio of 115% at Dec. 31, 2016. The transaction should also result
in a more diversified funding mix, which Fitch views positively.

Although Fitch views the potential for earnings improvement
positively overall, there are several notable aspects to the
transaction that Fitch views negatively. First, the pro forma tier
1 capital ratio is estimated to be approximately 630bps lower than
AF's standalone tier 1 capital ratio at year-end 2016, while the
pro forma TCE ratio is estimated to be approximately 167bps lower.

Fitch also believes there is execution risk, particularly in
operating expense savings assumptions given little branch overlap.
Sterling has completed numerous acquisitions over the past several
years, and Fitch has no visibility into the company's integration
plans at this point. Although AF's balance sheet is non-complex,
Fitch believes execution risks are higher than Sterling's prior
acquisitions given AF's large relative size; Sterling and Astoria
are nearly equal in size.

Given heightened regulatory focus on CRE concentration, Fitch views
the pro forma increase in CRE to roughly 300% of total risk-based
capital from 257% cautiously, especially since capital ratios are
expected to fall considerably upon transaction close.

Banks operating with high CRE concentration are subject to
increased regulatory scrutiny of risk management practices
including underwriting, stress testing, and oversight. Given
Sterling's intention to refocus the loan portfolio on commercial
and industrial (C&I) loans, traditional CRE, and commercial
finance, Fitch expects asset quality to worsen over time relative
to AF's historical performance.

SUPPORT RATING AND SUPPORT RATING FLOOR

AF has a Support Rating of '5' and Support Rating Floor of 'NF'. In
Fitch's view, AF is not systemically important and therefore, the
probability of support is unlikely. IDRs and Viability Ratings
(VRs) do not currently incorporate any support.

SUBORDINATED DEBT AND OTHER HYBRID SECURITIES

AF's preferred securities are rated five notches below its VR.
Preferred stock is notched two times from the VR for loss severity,
and three times for non-performance. Hybrid securities ratings are
in accordance with Fitch's criteria and assessment of the
instruments' non-performance and loss severity risk profiles.

LONG- AND SHORT-TERM DEPOSIT RATINGS

AF's uninsured deposit ratings are rated one notch higher than the
company's IDR and senior unsecured debt because U.S. uninsured
deposits benefit from depositor preference. U.S. depositor
preference gives deposit liabilities superior recovery prospects in
the event of default.

RATING SENSITIVITIES

IDRs, VRS, AND SENIOR DEBT

Upon further review and evaluation of Sterling Bancorp's credit
profile including its management and strategy as well as its
financial profile, Fitch expects to resolve the Rating Watch
Evolving. The resolution of the Rating Watch may take longer than
six months.

At the conclusion of the review, the ratings could remain
unchanged, be upgraded or downgraded. The ratings could also be
withdrawn if Fitch is unable to fully evaluate Sterling Bancorp's
credit profile, pro forma with Astoria.

Closing is expected in 4Q17 and subject to customary closing
conditions, including required regulatory approvals. If the
transaction were not to occur, Fitch would reassess AF's credit
profile in light of a second failed merger transaction. Since late
2015, AF's management team has been focused on preparing for and
ultimately completing a merger, first with New York Community
Bancorp (NYCB; 'BBB+/F2'/Outlook Stable), which was terminated in
December. Fitch believes this has caused some distraction in
running the core and ongoing operations of the bank and retaining
personnel. As such, Fitch would likely view such an event
negatively.

SUPPORT RATING AND SUPPORT RATING FLOOR

AF's Support Rating and Support Rating Floor are sensitive to
Fitch's assumption as to capacity to procure extraordinary support
in case of need.

SUBORDINATED DEBT AND OTHER HYBRID SECURITIES

The ratings of subordinated debt and other hybrid capital issued by
AF and its subsidiary are primarily sensitive to any change in AF's
VR.

Fitch has placed the following ratings on Rating Watch Evolving:

Astoria Financial Corporation
-- Long-Term IDR 'BBB-';
-- Short-Term IDR 'F3';
-- Senior Debt 'BBB-';
-- Preferred Stock 'B';
-- Viability Rating 'bbb-'.

Astoria Bank (Formerly Astoria Federal Savings and Loan
Association)
-- Long-Term IDR 'BBB-';
-- Short-Term IDR 'F3';
-- Long-term Deposits 'BBB';
-- Short-term Deposits 'F2';
-- Viability Rating 'bbb-'.

Fitch has affirmed the following ratings:

Astoria Financial Corporation
-- Support Rating at '5';
-- Support Rating Floor at 'NF'.

Astoria Bank (Formerly Astoria Federal Savings and Loan
Association)
-- Support Rating at '5';
-- Support Rating Floor at 'NF'.


ATIF INC: Seeks to Hire Johnson Pope as Legal Counsel
-----------------------------------------------------
ATIF, Inc. seeks approval from the U.S. Bankruptcy Court for the
Middle District of Florida to hire legal counsel.

The Debtor proposes to hire Johnson, Pope, Bokor, Ruppel & Burns
LLP to give legal advice regarding its duties under the Bankruptcy
Code, and provide other legal services related to its Chapter 11
case.

Michael Markham, Esq., the attorney designated to represent the
Debtor, will charge an hourly rate of $395.

Mr. Markham disclosed in a court filing that no attorney in his
firm represents any interest adverse to the Debtor or its
bankruptcy state.

The firm can be reached through:

     Michael C. Markham, Esq.
     Johnson, Pope, Bokor, Ruppel & Burns LLP
     P.O. Box 1100 (33601-1100)
     401 E. Jackson St., Suite 3100
     Tampa, FL 33602
     Tel: 813-225-2500
     Fax: 813-223-7118
     Email: mikem@jpfirm.com

                         About ATIF Inc.

ATIF, Inc. sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Fla. Case No. 17-01712) on March 2, 2017.  The
petition was signed by Gerard A. McHale, chief executive officer.


At the time of the filing, the Debtor estimated assets of less than
$500,000 and liabilities of $10 million to $50 million.


BEARCAT ENERGY: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor: Bearcat Energy LLC
        1225 17th Street, Suite 2650
        Denver, CO 80202

Case No.: 17-12011

Business Description: Bearcat Energy, LLC acquires and develops    

                      coal bed methane in the Powder River Basin
                      of Wyoming.  The Company operates 24 coal-
                      bed methane wells in Sheridan County,
                      Wyoming.  Bearcat Energy, LLC was
                      incorporated in 2009 and is based in Denver,

                      Colorado.

Chapter 11 Petition Date: March 14, 2017

Court: United States Bankruptcy Court
       District of Colorado (Denver)

Judge: Hon. Elizabeth E. Brown

Debtor's Counsel: Kenneth J. Buechler, Esq.
                  BUECHLER & GARBER, LLC
                  999 18th St., Ste., 1230 S
                  Denver, CO 80202
                  Tel: 720-381-0045
                  Fax: 720-381-0392
                  Email: ken@bandglawoffice.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

Largest
Unsecured
Creditor:         Bureau of Land Management, $1,300,000

The petition was signed by Keith J. Edwards, CEO.

A list of the Debtor's 20 largest unsecured creditors is available
for free at:

              http://bankrupt.com/misc/cob17-12011.pdf


BIOSERV CORP: Creditors to be Paid from Assets Sale Proceeds
------------------------------------------------------------
Bioserv Corporation, now known as GXP CDMO, Inc., filed with the
U.S. Bankruptcy Court for the Southern District of California a
third amended disclosure statement for their chapter 11 plan of
reorganization.

On Dec. 29, 2016, at the direction of the Court-appointed Examiner,
Richard Kipperman, substantially all of the Debtor's assets were
sold to a buyer, Sorrento BioServices, Inc., in exchange for
approximately $3.6 million in cash.  In addition to the Sales
Proceeds, the Debtor retains certain Excluded Assets that were not
included in the sale to Sorrento.  Prominent among these Excluded
Assets are Prospective Litigation Proceeds.  With the assistance of
the Examiner, the Debtor continues to develop and evaluate the
Excluded Assets, including the Prospective Litigation Proceeds.
Pursuant to the Asset Sale Agreement with Sorrento, the Debtor
changed its name from Bioserv Corporation to GXP CDMO, Inc. on Feb
13, 2017.

The latest plan provides that although the Debtor believed a better
offer may have materialized in the future, the Examiner determined,
in his business judgment, that it was in the best interest of the
bankruptcy estate to sell the Debtor's assets pursuant to the Asset
Purchase Agreement, as the interest of the unsecured creditors in
obtaining a full settlement of their claims outweighed other
considerations, including the prospective value of any interests
held by the Parent.

The Debtor believes that the Sales Proceeds provide for sufficient
cash to implement the Plan. There is sufficient cash to pay off all
Allowed Claims, even if the Court rules that the full amounts
alleged in the Disputed Claims are Allowed Claims 7. The Plan
provides for the Examiner to hold Cash Reserves equal or greater to
100% of the Disputed Claims in a segregated account until such time
that the Court resolves and enters Final Orders for all Disputed
Claims.

As reported by the TCR on Feb 27, 2017, under the previous version
of the plan, the principal amount of the unsecured claims held by
the Debtor's parent will be reduced to 30%. These claims will be
paid as soon as possible provided that the cash balance remaining
after payment of these claims exceeds $500,000. If there is not
sufficient cash, notes will be issued in lieu of cash.

The Third Amended Plan is available at:

         http://bankrupt.com/misc/casb14-08651-11-522-1.pdf

                    About Bioserv Corp.

Headquartered in San Diego, California, Bioserv Corporation filed
for Chapter 11 bankruptcy protection (Bankr. S.D. Calif. Case No.
14-08651) on Oct. 31, 2014, estimating its assets at between
$500,000 and $1 million and its liabilities at between$1 million
and $10 million.  The petition was signed by Albert Hansen, CEO.

Judge Margaret M. Mann presides over the case.

Benjamin Carson, Esq., at Benjamin Carson Law Office serves as the
Debtor's bankruptcy counsel.

On Nov. 3, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.

Pursuant to the Asset Sale Agreement with Sorrento, the Debtor
changed its name from Bioserv Corporation to GXP CDMO, Inc. on Feb
13, 2017.


CAPSTONE PEDIATRICS: April 18 Disclosure Statement Hearing
----------------------------------------------------------
Judge Randal S. Mashburn of the U.S. Bankruptcy Court for the
Middle District of Tennessee will convene a hearing on April 18,
2017, at 9:00 a.m. to consider approval of the disclosure statement
filed by Capstone Pediatrics, PPLC.

March 30, 2017, is fixed as the last day for filing and serving
written objections to the disclosure statement.

The TCR previously reported that under the plan, general unsecured
creditors will be paid in full over 15 years.

Cash generated from Debtor's continued operations, together with
anticipated cost savings from reduced rents, lower provider
overhead, and a negotiated reduced minimum billing amount for
Athenahealth will enable Debtor to generate sufficient cash flow to
make all payments due under the Plan.

The Disclosure Statement is available at:

           http://bankrupt.com/misc/tnmb15-09031-66.pdf

                     About Capstone Pediatrics

Capstone Pediatrics, PLLC, aka Centennial Pediatrics, is a
physician-owned pediatric practice headquartered in Nashville,
Tennessee.  The Company was formerly known as Centennial
Pediatrics.  It was acquired by Dr. Gary Griffieth and his sister,
Winnie Toler, in late 2013 from Dr. Edward Hamilton, who was
convicted on a misdemeanor fraud.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. M.D.
Tenn. Case No. 15-09031) on Dec. 18, 2015, estimating its assets
at
between $1 million and $10 million and liabilities at between $10
million and $50 million.  The petition was signed by Gary G.
Griffieth, chief executive officer.  Judge Randal S Mashburn
presides over the case.  Griffin S Dunham, Esq., at Emerge Law PLC
serves as the Debtor's bankruptcy counsel.


CCO HOLDINGS: Fitch Maintains BB+ Rating on Unsec. Notes Due 2027
-----------------------------------------------------------------
Fitch Ratings maintains the 'BB+' rating on CCO Holdings, LLC's
5.125% senior unsecured notes due 2027. CCOH is offering $1 billion
of additional senior notes in a reopening of the 5.125% senior
notes, which were issued in January 2017. CCOH is an indirect,
wholly owned subsidiary of Charter Communications, Inc. CCOH's
Issuer Default Rating (IDR) is 'BB+' with a Stable Outlook.

The company is expected to use proceeds from the additional notes
as well as cash on hand to repurchase $2 billion of senior secured
notes due 2017 currently outstanding at Time Warner Cable, Inc. The
offering is in line with Fitch's expectation that Charter will
opportunistically refinance secured debt issued by TWC and Time
Warner Cable Enterprises LLC with unsecured debt at CCOH, thereby
reducing the company's overall outstanding secured debt. Pro forma
for the January and March issuance and subsequent note repurchases,
Charter had approximately $59.3 billion of debt outstanding as of
Dec. 31, 2016, including $44.6 billion of senior secured debt.

KEY RATING DRIVERS

M&A Activity Credit-Positive: Charter completed its merger with TWC
and acquisition of Bright House Networks (Bright House) (the
Transactions) in May 2016. Fitch continues to view the Transactions
positively and believes they strengthen Charter's overall credit
profile. Fitch estimates that on a pro forma basis for the last 12
months (LTM) ended Dec. 31, 2016, including a full year of the
Transactions and recent debt issuance, total leverage was 4.1x
while senior leverage declined to 3.1x.

Integration Key to Success: Integration risks are elevated with two
simultaneous transactions, and Charter's ability to manage the
integration process and limit disruption to the company's overall
operations is key to the success of the Transactions.

Credit Profile Changes: Following the Transactions, the company
served 24.8 million residential customers as of Dec. 31, 2016 and
is the second largest cable multiple-system operator in the
country. As of Dec. 31, 2016, pro forma LTM revenue and EBITDA
totalled approximately $40 billion and $14.5 billion, respectively.
Charter's pro forma leverage has declined since June 30, 2016, the
company's first quarterly reporting after the Transactions'
closings, when total pro forma leverage and senior leverage peaked
at 4.4x and 3.5x, respectively. The decline was driven primarily by
EBITDA growth as Charter benefited from ongoing operating
improvements. Charter's total leverage target remains unchanged,
ranging between 4x and 4.5x, with the company targeting the lower
end of the range.

Improving Operating Momentum: Charter's operating strategies are
having a positive impact on the company's operating profile,
resulting in a strengthened competitive position. The
market-share-driven strategy, focused on enhancing Charter's video
service competitiveness and leveraging its all-digital
infrastructure, is improving subscriber metrics, growing revenue
and average revenue per unit (ARPU) trends, and stabilizing
operating margins.

KEY ASSUMPTIONS

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

-- Mid-single-digit pro forma revenue growth highlighted by
    continued high-speed data and commercial service revenue
    growth.

-- Pro forma EBITDA margin improves as ARPU growth from
    subscribers taking more advanced video services and higher-
    speed data service tiers offsets increased programming costs
    and spending to enhance customer service and products.

-- Fitch estimates Charter will generate more than $4 billion
    of free cash flow (FCF) in 2017.

RATING SENSITIVITIES

Positive rating actions would be contemplated given the following:

-- Integrating TWC and Bright House while limiting disruption
    in the company's overall operations;

-- Demonstrating continued progress in closing gaps relative to
    its industry peers in service penetration rates and strategic
    bandwidth initiatives;

-- Operating profile strengthens as the company captures
    sustainable revenue and cash flow growth envisioned when
    implementing the current operating strategy;

-- Reduction and maintenance of total leverage below 4.0x.

Fitch believes negative rating actions would likely occur given the
following:
-- A leveraging transaction or the adoption of a more aggressive
    financial strategy that increases leverage beyond 5.5x in
    the absence of a credible deleveraging plan;

-- Adoption of a more aggressive financial strategy;

-- A perceived weakening of Charter's competitive position or
    failure of the current operating strategy to produce
    sustainable revenue and cash flow growth along with
    strengthening operating margins.

LIQUIDITY

Fitch regards Charter's liquidity position and overall financial
flexibility as satisfactory given the rating category. Charter's
financial flexibility will improve in step with the growth of FCF
generation following the Transactions. Charter generated $2.6
billion of FCF during the LTM ended Dec. 31, 2016. Fitch expects
Charter to generate more than $4 billion of FCF in 2017 with the
inclusion of a full year of the Transactions.

The company's liquidity position at Dec. 31, 2016 includes cash of
$1.5 billion and is supported by $2.8 billion of borrowing capacity
from its $3 billion revolver, which expires in May 2021, and
anticipated FCF generation. Charter's pro forma maturity profile is
manageable with less than 10% of outstanding debt maturing before
2020, including $197 million remaining in 2017 (pro forma for the
$2 billion refinancing discussed herein), $2.2 billion in 2018 and
$3.5 billion in 2019.



CHAPARRAL ENERGY: Bankruptcy Court Confirms Reorganization Plan
---------------------------------------------------------------
Chaparral Energy, Inc.'s plan of reorganization was confirmed by
the U.S. Bankruptcy Court of Delaware Thursday, March 9.  The plan
received overwhelming support from the company's bondholders and
lenders.  As a result, Chaparral expects to emerge from Chapter 11
by the end of this month.   

Under the confirmed plan, Chaparral's unsecured bondholders and
general unsecured creditors will own 100 percent of the company's
ownership interest, subject to some dilution.  The company's
capital structure, upon emergence, will include its cash on hand
and a reserve based lending facility with an initial borrowing base
of $225 million, as well as an additional $150 million term loan.
Both the revolver and term loan will mature in four years. In
addition, the plan includes $50 million of new money equity from a
rights offering.  The company expects to have liquidity in excess
of $100 million upon emergence.

"We are tremendously pleased to announce the confirmation of our
plan by the court [Thurs]day," said Chief Executive Officer K. Earl
Reynolds.  "Thanks to the hard work of everyone involved with this
process, Chaparral will emerge from Chapter 11 within the next few
weeks as one of the most financially-stable oil and gas companies
of its size in the industry.  This security, coupled with our
outstanding STACK assets, will be the driving force behind
Chaparral's success for decades to come."

The company, upon emergence, will also be governed by a new
seven-member, independent board of directors.  The company's new
board will include, in addition to Reynolds, Douglas Brooks,
Matt Cabell, Robert Heinemann, Sam Langford, Ken Moore and Gysle
Shellum.

"We are very excited to welcome an extremely talented and seasoned
board of directors to Chaparral," said Mr. Reynolds.  "These
gentlemen have decades of oil and gas experience and have held
numerous executive and board positions throughout their
well-respected careers.  Their combined wealth of industry and
leadership experience will be invaluable to Chaparral as we embark
on the next successful chapter in our company's history."

                  About Chaparral Energy, Inc.

Founded in 1988, Chaparral Energy, Inc., is a Delaware corporation
headquartered in Oklahoma City and a pure play Mid-Continent
independent oil and natural gas exploration and production
company.

At March 31, 2016, the Company had total assets of $1,229,373,000,
total current liabilities of $1,940,742,000 and total stockholders'
deficit of $759,546,000.

Chaparral Energy, Inc., and its 10 affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case
No. 16-11144) on May 9, 2016.  The petitions were signed by Mark A.
Fischer, chief executive officer.

The Debtors are represented by Richard Levy, Esq., Keith Simon,
Esq., David McElhoe, Esq., and Marc Zelina, Esq., at Latham &
Watkins LLP; and Mark D. Collins, Esq., at Richards, Layton &
Finger, P.A., as counsel.  Kurtzman Carson Consultants LLC serves
as administrative advisor.

The Debtors continue to manage and operate their businesses as
debtors in possession pursuant to Sections 1107 and 1108 of the
Bankruptcy Code.  No trustee or examiner has been requested in the
Chapter 11 cases.

The Office of the U.S. Trustee on May 18, 2016, disclosed that no
official committee of unsecured creditors has been appointed in the
cases.

Milbank, Tweed, Hadley & McCloy LLP and Drinker Biddle & Reath LLP
represent an ad hoc committee of holders of (i) 9.875% Senior Notes
due 2020, (ii) 8.25% Senior Notes, and (iii) 7.625% Senior Notes
due 2022 issued by the Debtors.


CORE RESOURCE: U.S. Trustee Amends Committee Members' Addresses
---------------------------------------------------------------
The Office of the U.S. Trustee on March 14 filed an amended notice
of appointment of the official committee of unsecured creditors of
Core Resource Management, Inc., to change the addresses of the
Harlans and John Leggat.

As reported by the Troubled Company Reporter on July 19, 2016, the
U.S. Trustee on July 15 appointed three creditors to serve on the
Committee.  The original Committee members were Mary Ann Kestner,
Anita J. Harlan, and John Leggart.

The TCR, on Oct. 6, 2016, reported that the U.S. Trustee amended
the list of the members of the Creditors' Committee due to a change
of personnel for committee member NOW CFO, LLC, and a change of
address for James R. Harlan and Anita J. Harlan.

The committee members are:

     (1) Mary Ann Kestner
         325 Ladera Street, Unit 1
         Santa Barbara, CA 93101
         Tel: (805) 729-4646
         Fax: none
         E-mail: maryannkestner@yahoo.com

     (2) James R. Harlan
         Anita J. Harlan
         1549 180TH Avenue
         West Point, IA
         Tel: (319) 671-0614
         Fax: none
         E-mail: jimharlan7@gmail.com

     (3) John Leggart
         5517 E Desert Hills Drive
         Scottsdale, AZ 85254
         Tel: (602) 705-9440
         Fax: none
         E-mail: jrlegg@aol.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 Core Resource

Core Resource Management, Inc., was incorporated in Nevada on Feb.
17, 1999.  The original company name was Apex Sports.com, Inc.
Since its inception, Core Resources has been involved in the
business of investing in cash flow positive opportunities.  Upon
completion of this process, approximately $5 million was raised for
what was a startup oil and gas company with no assets.  The primary
use for the invested funds was to purchase royalties and working
interest of existing oil and gas wells.

Core Resource sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Ariz. Case No. 16-06712) on June 13, 2016.  The
petition was signed by Dennis Miller, chief operating officer.  At
the time of the filing, the Debtor estimated its assets and debts
at $1 million to $10 million.

The case is assigned to Judge Brenda K. Martin.  Hauf PLC and Henry
& Horne, LLP serve as bankruptcy counsel and financial Advisor,
respectively.

On July 15, 2016, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired
Dickinson Wright PLLC as counsel, and Clotho Corporate Recovery,
LLC, as financial advisor.

Dale D. Ulrich was appointed as Chapter 11 trustee for the Debtor.


COSTA DORADA: Disclosure Statement Hearing Set for May 9
--------------------------------------------------------
Judge Enrique S. Lamoutte Inclan of the U.S. Bankruptcy Court for
the District of Puerto Rico will convene a hearing on May 9, 2017,
at 10:00 a.m. to consider approval and rule upon the adequacy of
the disclosure statement filed by Costa Dorada Apartments Corp.

Objections to the form and content of the disclosure statement
should be in writing and filed with the court and served upon
parties in interest not less than 14 days prior to the hearing.

As previously reported, under the plan, Class 4 General Unsecured
Claimants will be satisfied via cash distributions, estimated at
100%. Distributions will be made on a monthly-basis commencing on
the 1st day of the 26th month following the Effective Date of the
Plan and continue thereafter until satisfaction of all Allowed
Class 4 Claims (approximately month 60). Payments will be in the
amount of $15,000 per month.

The Plan will be funded from the cash-flow generated by the retail
sale of the Debtor's condominium units.

The First Disclosure Statement is available at:

           http://bankrupt.com/misc/prb15-04474-108.pdf

                 About Costa Dorada Apartments

Costa Dorada Apartments Corp. is based in Isabela, Puerto Rico.
Costa Dorada filed a chapter 11 petition (Bankr. D. P.R. Case No.
15-04474) on June 12, 2015, and is represented by Jaime Rodriguez
Rodriquez, Esq., at Rodriguez & Asociados, Abogados, CSP, in Vega
Baja, Puerto Rico.

At the time of the filing, the Debtor estimated assets and debts
to
be between $1 million to $10 million.


CUBA TIMBER: Bankruptcy Administrator Names 3-Member Committee
--------------------------------------------------------------
The Bankruptcy Administrator for the Northern District of Alabama
on March 14 appointed three creditors to serve on the official
committee of unsecured creditors in the Chapter 11 case of Cuba
Timber Co., Inc.

The committee members are:

     (1) Avery Timber, Inc.
         Attn: Jason A. Pool
         3761 Highway 12 East
         Steens, MS 39766

     (2) Reece Logging
         Attn: Keith M. Reece
         248 Reece Drive
         Carrollton, AL 35447

     (3) East MS Forest Products, Inc.
         Attn: Stacy Palmer
         11309 Brooksville Road
         Louisville, MS 39339

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 Cuba Timber Co.

Cuba Timber Co., Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N. D. Ala. Case No. 17-70349) on Feb. 24,
2017.  The petition was signed by Steve Goodman, president.  

At the time of the filing, the Debtor disclosed $2.72 million in
assets and $6.91 million in liabilities.

A. Richard Maples, Jr., Esq., at Maples & Fontenot, LLP, serves as
the Debtor's bankruptcy counsel.


CUMULUS MEDIA: S&P Raises CCR to 'CCC' on Expired Exchange Offer
----------------------------------------------------------------
S&P Global Ratings said that it raised its corporate credit rating
on Atlanta, Ga.-based Cumulus Media Inc. and its subsidiary Cumulus
Media Holdings Inc. to 'CCC' from 'CC'.  The rating outlook is
negative.

"We believe Cumulus may look to exchange debt at subpar levels or
repurchase debt at discounted levels in 2017, which we would view
as tantamount to default, based on our criteria," said S&P Global
Ratings' credit analyst Jeanne Shoesmith.  "We could lower our
ratings on the company if it announces a subpar debt tender offer."
Various tranches of debt at Cumulus are currently trading at
roughly a 30%-60% discount to par.

The negative rating outlook reflects the prospect that S&P could
downgrade Cumulus over the next 12 months if the company undertakes
a subpar debt exchange offer or repurchases debt at a discount to
reduce leverage, which, if completed, S&P would view tantamount to
a default; or if S&P believes there is an increased risk of a
payment default.

S&P could lower its corporate credit rating on Cumulus if S&P views
a default as inevitable within the next six months, absent any
significantly favorable changes in the company's circumstances.

S&P could raise the rating if the company's liquidity improves,
which would most likely occur if it raises additional equity or
executes deleveraging asset sales.  An upgrade would also likely
entail an improvement in the company's debt trading levels that
would preclude the possibility of subpar debt repurchases or
exchanges.



DACCO TRANSMISSION: Examiner Probes Conflict of Interest of Counsel
-------------------------------------------------------------------
Richard Levin, the Chapter 11 Examiner appointed for DACCO
Transmission Parts (NY), Inc., et al., filed a Report on March 7,
2017, with the U.S. Bankruptcy Court for the Southern District of
New York.

The Examiner relates that he has investigated the matters related
to the employment of the counsel for the Debtor and the Debtor in
Possession, including actual or potential conflicts of interest,
disinterestedness, and disclosures.

The Examiner concluded that Willkie Farr & Gallagher LLP,
appropriately brought independent counsel into the matter to
represent its principal shareholder, Friedman Fleischer & Lowe, LLC
(FFL), when the potential for a conflict first arose. The Examiner
also added that Willkie was loyal to the interests of the Debtor,
Transtar, and sought to advance Transtar's goals throughout the
representation.

The Examiner further reported that Young Conaway Stargatt & Taylor,
LLP, appears to have been independent from any potential influence
by Willkie in its representation of FFL and conducted
itself in the best interests of its client FFL. Moreover, while
Willkie's initial disclosures to the Court were inadequate, the
omission of Silver Point Capital, L.P. as a Willkie client was an
inadvertent omission by a non-lawyer, undiscovered by other members
of the legal team until after the initial filing and corrected
immediately by Willkie before the hearing on its engagement.

A full-text copy of the Examiner's Report is available for free
at:

     http://bankrupt.com/misc/nysb16-13245-361.pdf

               About DACCO Transmission Parts (NY)

Headquartered in Cleveland, Ohio, Transtar Holding Company
manufactures and distributes aftermarket driveline Replacement
parts and components to the transmission repair and remanufacturing
market. It also supplies autobody refinishing products and
manufactures air conditioning, cooling and power steering
assemblies and components.

Founded in 1975, Transtar maintains over 70 local branch locations,
four manufacturing and production facilities (in Alma, Michigan;
Brighton, Michigan; Cookeville, Tennessee; and Ferris, Texas), and
four regional distribution centers throughout the United States,
Canada and Puerto Rico.

On Dec. 21, 2010, the Company was acquired from Linsalata Capital
Partners by current majority equity holder Friedman Fleischer &
Lowe LLC. The acquisition was financed with $425 million of senior
secured credit facilities.

As of the Petition Date, the Company employs approximately 2,000
full-time and 50 part-time employees in the United States, and
approximately 100 full-time employees in Canada and Puerto Rico.

DACCO Transmission Parts (NY), Inc. and 46 affiliated debtors,
including Transtar Holding Company, filed chapter 11 petitions
(Bankr. S.D.N.Y. Case Nos. 16-13245 to 16-13291) on Nov. 20, 2016.
The petitions were signed by Joseph Santangelo, authorized
signatory. The cases are pending before Judge Mary Kay Vyskocil,
and the Debtors have requested that their cases be jointly
administered under Case No.16-13245.

The Debtors estimated assets and liabilities at $500 million to $1
billion at the time of the filing.

The Debtors tapped Rachel C. Strickland, Esq., Christopher S.
Koenig, Esq., Debra C. McElligott, Esq., and Jennifer J. Hardy,
Esq., at Willkie Farr & Gallagher LLP as attorneys. Citing
potential conflicts, DACCO Transmission has hired Jones Day as its
new legal counsel to replace Willkie Farr. The Debtors also have
hired FTI Consulting, Inc. as restructuring and financial advisors,
Ducera Partners LLC as financial advisors and investment banker and
Prime Clerk LLC as claims, noticing and solicitation agent.


DOLE FOOD: Moody's Assigns B1 Rating on $875MM 1st Lien Term Loan
-----------------------------------------------------------------
Moody's Investors Service affirmed Dole Food Company, Inc.'s B2
Corporate Family Rating (CFR) and B2-PD Probability of Default
Rating. Moody's also assigned a B1 rating to the company's proposed
$875 million first lien term loan. In addition, Moody's affirmed
the B1 rating on the company's existing $825 million term loan and
B3 rating on the company's existing $300 million notes. At the same
time, Moody's withdrew the SGL-3 Speculative Grade Rating. The
outlook is stable.

Moody's affirmation of Dole's B2 Corporate Family Rating reflects
the company's good market position and geographic diversity despite
high financial leverage. It also reflects Moody's view that the
company has the ability to generate positive free cash flow before
discretionary investments and certain other items such as legal
settlements and that the company will maintain adequate liquidity.

In addition to the new term loan, Dole intends to issue $375
million of junior secured debt. The proposed financing benefits
Dole's liquidity by increasing revolver availability, addressing
two significant cash outlays in 2017, and extending loan
maturities. Proceeds will be used to repay the existing term loan,
second lien notes, and revolver borrowings. Proceeds will also be
used to fund a $74 million litigation settlement. The existing term
loan requires Dole to make $120 million in aggregate payments by
November 1, 2017. Moody's estimates a remaining payment of $43
million at this date. The refinancing of the term loan removes this
cash outlay requirement. In addition, the existing revolver and
term loan both mature in 2018. The new revolver expires in 2022 and
the new term loan matures in 2024.

Moody's took the following rating actions on Dole Food Company,
Inc.:

Ratings Assigned:

- $875 million first lien term loan at B1 (LGD 3)

Ratings Affirmed:

- Corporate Family Rating at B2

- Probability of Default Rating at B2-PD

- $825 million first lien term loan at B1 (LGD 3) (to be
   withdrawn at closing)

- $300 million second lien notes at B3 (LGD 5) (to be withdrawn
   at closing)

Ratings Withdrawn:

- Speculative Grade Rating SGL-3

The outlook is stable.

RATING RATIONALE

Dole's B2 CFR reflects high financial leverage, low margins,
earnings and cash flow volatility inherent in the company's
commodity oriented business, and adequate liquidity. These factors
are partially offset by the company's sophisticated production and
logistics infrastructure that provides it a competitive advantage,
its good market position as one of a few large fresh fruit and
fresh vegetable producers in the U.S. and Europe, and its large
scale and operational diversity. Investments in new ships and
farmland, legal and tax settlements, a salad recall, and dividends
have contributed to meaningfully negative free cash flow over the
last five years. The potential for additional investments creates
event risk and may limit deleveraging. However, Moody's believes
the company has the ability to generate modestly positive free cash
flow before discretionary investments over the next few years.

The new B1 rating on the proposed $875 million first lien term
loan, one notch above the B2 CFR, reflects this loan's priority
position to a substantial amount of debt with junior liens on the
collateral. The term loan is secured by a first lien on the
company's non-current assets and a second lien on the company's
current assets. The proposed $175 million ABL revolving credit
facility has a first lien on the company's current assets. Term
loan amortization will be paid in equal quarterly installments at a
rate of 2.5% per year for the first four years and then 5.0% per
year thereafter.

The stable rating outlook reflects Moody's expectation for adequate
liquidity following the refinancing, positive free cash flow, and
high financial leverage.

Ratings could be upgrade if the company maintains cash flow from
operations to net debt in the mid to high teens and debt to EBITDA
below 4.0 times.

Ratings could be downgraded if operating performance deteriorates,
liquidity weakens, Moody's expects weak or negative free cash flow
to persist, or debt to EBITDA is sustained above 5.5 times.

Dole Food Company, Inc. is a producer of fresh fruit and fresh
vegetables. Revenues were $4.5 billion for the 12 months ending
October 8, 2016. Dole is a private company owned by its Chairman
and CEO David Murdock.

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



EASTMINSTER SCHOOL: Disclosures OK’d; Plan Hearing on April 18
----------------------------------------------------------------
Judge Lisa Ritchey Craig of the U.S. Bankruptcy Court for the
Northern District of Georgia approved the second amended disclosure
statement explaining the plan of reorganization filed by
Eastminster School, Inc.

March 31, 2017, is fixed as the last day for holders of claims and
interests to file written Ballots with acceptances or rejections of
the Plan.

April 11, 2017, is fixed as the last day for filing and serving
written objections or briefs regarding confirmation of the Plan.

April 18, 2017, is fixed as the date for the hearing on
confirmation of the Plan, and a hearing for that purpose shall be
held at 10:00 a.m. in Courtroom 1204, U.S. Courthouse, 75 Ted
Turner Drive, S.W., Atlanta, Georgia.

As previously reported, under the second amended plan, unsecured
claims will be paid, after all prior classes have been paid in full
or otherwise satisfied, to the extent that individual unsecured
claims are allowed by the Court, to the extent possible, through
the sale of the residential lot of approximately acres in size,
located at 108 Stephanie Lane, Covington, Georgia.

The Second Amended Disclosure Statement is available at:

         http://bankrupt.com/misc/ganb16-58972-45.pdf

                  About Eastminster School

Eastminster School, Inc., is a non-profit corporation, organized
with the intent of owning and operating a private school in an
area
largely not served by other college preparatory schools of East of
Atlanta.

Eastminster School sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 16-58972) on May 24,
2016.  The petition was signed by Andrew M. Brown, director.

The Debtor disclosed total assets of $1.62 million and total debt
of $3.25 million.

Michael D. Robl, Esq., at Robl Law Group serves as bankruptcy
counsel to the Debtor.


EL REFUGIO: March 30 Disclosure Statement Hearing
-------------------------------------------------
El Refugio, LLC, filed a motion asking the U.S. Bankruptcy Court
for the Central District of California to approve its proposed
disclosure statement to accompany its plan of reorganization.

The disclosure statement hearing will be on March 30, 2017, at
10:00 a.m. to be held at Courtroom 1375 255 E. Temple Street Los
Angeles, CA 90012.

Objections to the disclosure statement must be filed and served on
the proponent not less than 14 days before the hearing.

                      About El Refugio LLC

El Refugio, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Cal. Case No. 16-25048) on November
14, 2016.  The petition was signed by Stephanie Mendoza, manager.

The Debtor is represented by The Avanesian Law Firm.

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


ENZYME FORMULATIONS: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------------
The Office of the U.S. Trustee on March 14 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Enzyme Formulations Inc., et
al.

                   About Enzyme Formulations

Enzyme Formulations, Inc., based in Madison, WI, filed a Chapter 11
petition (Bankr. W.D. Wis. Case No. 17-10315) on Feb. 3, 2017.  The
Hon. Catherine J. Furay presides over the case.  Matthew D. Lee,
Esq., at Foley & Lardner LLP, as bankruptcy counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities.  The petition was signed by Howard F.
Loomis, Jr., president.


ESTERLINE TECHNOLOGIES: S&P Revises Outlook & Affirms 'BB+' CCR
---------------------------------------------------------------
S&P Global Ratings said that it has revised its outlook on
Bellevue, Wash.-based Esterline Technologies Corp. to stable from
negative and affirmed all of its ratings on the company, including
S&P's 'BB+' corporate credit rating.

"We revised our outlook on Esterline to stable to reflect the
company's elevated earnings in recent quarters, which have improved
its credit metrics to levels that are more appropriate for the
current rating and lead us to expect further improvements over the
next year," said S&P Global credit analyst Tennille Lopez.  "We
anticipate that Esterline's funds from operations (FFO)-to-debt
ratio will increase to the 30%-35% range in 2017, which is up from
27% in 2016 and is better than our previous forecast of 25%-30%."

The stable outlook on Esterline reflects S&P's expectation that the
company's credit metrics will continue to improve as it benefits
from increased production rates on its key programs, contributions
from EAD products, margin improvements from volume growth, and
lower integration and compliance costs.  These factors should cause
the company's FFO-to-debt ratio to improve to the 30%-35% range in
2017.  The stable outlook also reflects S&P's expectation that
Esterline will not pursue acquisitions or shareholder rewards that
are beyond what S&P has forecasted.

S&P could raise its ratings on Esterline if management adopted a
financial policy that allowed the company to maintain a FFO-to-debt
ratio of more than 45% or if its revenue and earnings increase much
faster than S&P anticipates, most likely due to additional contract
wins and volume growth across its various segments.

S&P could lower its ratings on Esterline if weaker-than-expected
demand or further operational challenges cause its FFO-to-debt
ratio to decline below 25% on a sustained basis.  S&P could also
lower its ratings if Esterline pursues a higher-than-expected level
of acquisitions and shareholder rewards, which would increase its
leverage and signal to us that it has adopted a more aggressive
financial policy.



F.I.G. DAUFUSKIE: Seeks to Hire Nexsen Pruet as Legal Counsel
-------------------------------------------------------------
F.I.G. Daufuskie 1, LLC seeks approval from the U.S. Bankruptcy
Court for the District of South Carolina to hire legal counsel in
connection with its Chapter 11 case.

The Debtor proposes to hire Nexsen Pruet, LLC to give legal advice
regarding its duties under the Bankruptcy Code, investigate its
financial condition, review and investigate the validity of claims,
and provide other legal services.

The hourly rates charged by the firm are:

     Julio Mendoza Jr.       $425
     J. Ronald Jones Jr.     $400
     Suzanne T.G. Grigg      $375
     Laurie Becker           $350
     Kyle Brannon            $250
     Edward Hughes           $440
     Jeffrey Locker          $385
     Janette Carter          $185

Julio Mendoza Jr., Esq., disclosed in a court filing that he and
his firm are "disinterested persons" as defined in section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Julio E. Mendoza Jr., Esq.
     Nexsen Pruet, LLC
     1230 main Street, Suite 700
     P.O. Drawer 2426
     Columbia, SC 29202
     Phone: 803-540-2026
     Fax: 803-727-1478
     Email: rmendoza@nexsenpruet.com

                    About F.I.G. Daufuskie 1

F.I.G. Daufuskie 1, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. S.C. Case No. 17-01143) on March 7,
2017.  The petition was signed by James T. Bramlette, managing
member.  

At the time of the filing, the Debtor disclosed $27,000 in assets
and $34.81 million in liabilities.


FASHION'S LITTLE: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------------
The Office of the U.S. Trustee on March 14 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Fashions Little Helpers
Corporation.

         About Fashions Little Helpers Corporation

Fashions Little Helpers Corporation, dba Fashions Little Helpers
Inc., dba Fashion's Little Helpers Corporation, filed a Chapter 11
petition (Bankr. D. Ariz. Case No. 17-00945) on Jan. 31, 2017.  The
petition was signed by Rachel Perez, president/CEO/director.  The
Debtor is represented by Olga Zlotnik, Esq., at the Law Office of
Olga Zlotnik, PLLC.  The case is assigned to Judge Scott H. Gan.
The Debtor estimated assets at $50,000 to $100,000 and liabilities
at $1 million to $10 million at the time of the filing.


FIRST QUANTUM: Fitch Rates Proposed US$1.6BB Senior Notes 'B(EXP)'
------------------------------------------------------------------
Fitch Ratings has assigned Canada-based First Quantum Minerals
(FQM) proposed USD1.6 billion senior notes due in 2023 and 2025 an
expected 'B(EXP)' rating.

The proceeds from the new notes are planned to be used to tender
FQM's existing senior notes due 2019 and 2020 by way of a tender
offer and redemption, repay certain other senior debt and pay fees
associated with the offering. The proposed notes are rated at the
same level as the Issuer Default Rating (IDR) to reflect the fact
that they will be a senior unsecured obligation of FQM and will
rank equally in right of payment with all existing and future
senior unsecured and unsubordinated obligations. The notes are
guaranteed by various group entities, which together represented
43% of consolidated group revenues for 2016.

The assignment of a final rating to the notes is contingent on the
receipt of documents conforming to information already received.

Fitch believes that FQM's operational profile remains consistent
with a 'BB' category rating. However, the rating is being driven by
the company's financial profile and credit metrics, including
expected leverage of about 6.5x in 2017.

KEY RATING DRIVERS

Improving Credit Metrics

Fitch expects FQM's gross leverage (total debt/funds from
operations (FFO)) to remain at about 6.5x in 2017, before
materially declining to about 4x in 2018. Fitch do not expects any
improvement in leverage in 2017, as the company has hedged prices
for 89% of its copper production at USD4,960/tonne. While this
prevents downside price risk, which is important given the
company's high capex needs, it limits the benefit FQM can receive
from the increase in copper prices. The main improvement in
leverage is set to be in 2018, which reflects a higher projected
absolute EBITDA, from the ramp-up of projects completed in the past
year (the Kansanshi copper smelter and Sentinel mine, both in
Zambia), together with copper price increases.

Refinancing Improves Maturity Profile

Until end-2018, Fitch projects that FQM will have aggregate
negative free cash flow (FCF) of about USD1.2 billion and scheduled
debt repayments of USD837 million, which primarily reflect the
development of the Cobre Panama mine (scheduled to begin production
by end-2018). As a result, Fitch expects the company to refinance
near-term debt maturities and project gross debt to increase over
this period, before decreasing in 2019.

The refinancing of the 2019 and 2020 notes is positive as it
improves the company's maturity profile over the rating horizon and
reduces the risk of the steep bullet maturity payment in 2019 and
2020, which follows a period of high capex.

Large Project Pipeline

In recent years, FQM has worked through a large project pipeline,
including the construction of the Kansanshi smelter and Sentinel,
as well as Cobre Panama. Sentinel started commercial production in
2016, the full benefit of the new mine will be seen in 2017 and
2018. Fitch still expects gross capex, before third-party
contributions to remain high at USD1.5 billion and USD1.2 billion
for 2017 and 2018, respectively, as FQM completes Cobre Panama (at
31 December 2016 the overall progress was 46%).

Large Zambian Operational Exposure

Assets in Zambia contributed over half of group revenues and EBITDA
in 2016 and this share is expected by Fitch to increase in the
short term as the Sentinel mine reaches full output. In Fitch
opinions, the business environment for miners operating in Zambia
has become more uncertain over the past two years. The reasons for
this include dealings with the government (enactment of new
legislation for the mining sector) as well as some operational
considerations, such as power shortages. Recently, however, FQM has
indicated that the environment for miners has improved and the
availability of power supply from Zesco has stabilised.

In February 2017, Fitch affirmed Zambia's Long-Term Foreign- and
Local-Currency Issuer Default Ratings (IDRs) at 'B' with a Negative
Outlook. Zambia's IDRs reflect a combination of the country's
persistent fiscal deficits, which have led to a doubling of the
general government debt ratio over the past five years, and
structural constraints that keep economic growth below potential.
These weaknesses are balanced against an improving fiscal and
external outlook, enhanced monetary policy credibility and the
potential implementation of a fiscal and economic adjustment
agenda, which is likely to be supported by the adoption of an IMF
programme.

DERIVATION SUMMARY

FQM has a marginally weaker competitive position in terms of scale,
diversification (estimated revenue in 2017 from Zambia: 65%-70%,
although this will decrease when Cobre Panama starts production)
and size of mining operations compared with that of major global
peers, such as Anglo American plc (BB+/Negative) and
Freeport-McMonRan Inc. (BB+/Negative). However, FQM has been
working through a large project pipeline in recent years, including
the Sentinel mine, which started commercial production in 2016 and
Cobre Panama, which will lead to an improvement to its business
profile.

FQM's financial profile is weaker than that of its peers; it has
been affected by lower commodity prices in recent years. However,
unlike its peers the company did not have the capacity to cut back
capex substantially. This has led to a large debt burden for FQM.
In addition, FQM will not receive the full benefit of improved
copper prices in 2017 as it has hedged 89% of 2017 copper
production

KEY ASSUMPTIONS

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

- Fitch's copper price assumptions: USD5,500/tonne in 2017
   (89% of copper production hedged at USD4,960/tonne)
   USD6,000/tonne in 2018, USD6,200/tonne in 2019 and
   USD6,500/tonne thereafter

- Volumes as per management guidance

- Total capex (including third-party contribution to Cobre
   Panama) of about USD1.5 billion in 2017 and USD1.1 billion
   in 2018, decreasing to USD400 million in 2019

- Additional cash inflows from the Franco-Nevada streaming
   facility and the KPMC contribution as planned

RATING SENSITIVITIES

Positive: Developments that may, individually or collectively, lead
to positive rating action include:

- FFO gross leverage below 4.0x
- Return to positive FCF generation

Negative: Developments that may individually or collectively lead
to negative rating action include:

- FFO gross leverage failing to fall towards 5.0x by 2018
- Significant problems or delays at key development projects,
   delaying the expected improvement in EBITDA generation and
   credit metrics
- Measures taken by the Zambian government materially adversely
   affecting cash flow generation or the operating environment

LIQUIDITY

Liquidity is Adequate: At end 2016, FQM had USD365 million of
unrestricted cash (Fitch treats USD200 million of cash as
restricted as it is needed to maintain the minimum level of
operations), USD713 million of undrawn credit lines, USD534 million
available to drawn down under the USD1 billion precious metals
streaming agreement with Franco Nevada Corp, and about USD400
million from Korea Panama Mining Corp for its share of development
costs for Cobre Panama. Additionally, FQM is negotiating a project
finance facility for up to USD2.5 billion in respect of Cobre
Panama, which the company expects to finalise towards end-2017 (we
have not, however, included this facility in Fitch base rating
case). The combination of all these liquidity sources will help
address the negative FCF in 2017 and 2018.


FOLTS HOME: Krystal Wheatley Appointed Patient Care Ombudsman
-------------------------------------------------------------
William K. Harrington, the United States Trustee for Region 2,
appointed Krystal Wheatley as the Patient Care Ombudsman for Folts
Home, and its debtor affiliates.

The appointment was made pursuant to the court's Order dated March
7, 2017, directing the U.S. Trustee to appoint a PCO for the
Debtor.

Krystal Wheatley can be reached at:

     Krystal Wheatley
     9 Bonnie Brae
     Utica, New York 13501
     Tel.: (315) 939-0296
     Email: krystalanne1317@gmail.com

               About Folts Home

Folts Home is a New York not-for-profit corporation and the owner
of a 163-bed long-term residential health care and rehabilitation
facility located at 100-122 North Washington Street, Herkimer, New
York. In addition to long-term skilled nursing and residential
care, Folts Home provides memory care to residents with dementia,
palliative care and respite care and operates an adult day care
program. Folts Home also offers rehabilitation services, such as
physical, occupational and speech therapy, on both inpatient and
out-patient bases. Currently, Folts Home has approximately 218
active employees. Approximately 124 of the employees are full-time,
60 are part-time and 34 employees are employed on a per diem basis.
None of Folts Home's employees are represented by labor unions.

Folts Adult Home, Inc. ("FAH"), also known as Folts-Claxton, is a
New York not-for-profit corporation and the owner of an 80-bed
adult residential center that was constructed in 1998 and is
located at 104 North Washington Street, Herkimer, New York. FAH
residents reside in separate apartments and are provided services
such as daily meals, laundry, housekeeping and medication
assistance. FAH has approximately 22 active employees.
Approximately 12 are full-time employees and 10 are part-time
employees. None of FAH's employees are represented by labor unions.


Folts Home and FAH currently have average daily censuses of 145 and
69, respectively. Folts Home has 3 major payors: Medicare, Medicaid
and Excellus/Blue Cross. The majority of FAH residents
are government subsidized, with 58% covered by Social Security
Insurance and 42% private pay.

Folts Home and Folts Adult Home, Inc. filed separate, voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. N.D. N.Y. Case No. 17-60139) on Feb. 16, 2017. The Chapter
11 Cases are being jointly administered under Bankruptcy Rule
1015(b) pursuant to an order of the Court.

Folts Home and Folts Adult Home, Inc., through duly-appointed
receivers HomeLife at Folts, LLC and HomeLife at Folts-Claxton,
LLC, continue to operate their skilled nursing home and adult
residence businesses, respectively, and manage their properties as
debtors in possession.


FOSSIL GROUP: Moody's Cuts Rating on Sec. Credit Facilities to Ba1
------------------------------------------------------------------
Moody's Investors Service downgraded Fossil Group, Inc.'s secured
credit facilities to Ba1 from Baa3 and its unsecured shelf rating
to (P)B1 from (P)Baa3. In addition, Moody's assigned to the company
a Ba2 Corporate Family Rating (CFR), Ba2-PD Probability of Default
Rating (PDR) and SGL-3 Speculative Grade Liquidity Rating. The
outlook is negative.

"The downgrade and negative outlook reflect Fossil's weakened
operating performance and credit metrics, and Moody's expectations
that significant challenges will persist over the next 12-18
months," stated Mike Zuccaro, Assistant Vice President.

While Fossil has made progress on the development and launch of
wearable technologies, revenue growth will remain challenging due
to the ongoing disruption in traditional watches and continued weak
retail traffic trends. Margins will also likely remain pressured,
as benefits from its New World Fossil restructuring initiatives are
more than offset by reduced prices on new connected products in an
effort to drive volume through its supply chain, continued high
promotional activity to drive conversion, and the continued strong
US dollar. Fossil's lease-adjusted leverage deteriorated to over
3.0x for the year-ended December 31, 2016, and will likely
deteriorate further, to around 3.3x, in 2017.

Liquidity is adequate, as reflected in the SGL-3 Speculative Grade
Liquidity Rating. While Fossil recently extended the maturity of
its credit facility to May, 2019, the company will still need to
seek a longer term capital structure well ahead of the obligations
becoming current. The facilities contain maximum leverage and
minimum interest coverage covenants that, after considering the
recent amendment, should have adequate cushion over the next twelve
months. Excess revolver availability, while ample, was limited to
$304 million due to total leverage covenant constraints. While
balance sheet cash is sizeable at $297 million, $284 million was
held by foreign subsidiaries outside the U.S. Moody's expects free
cash flow to remain positive with excess used to reduce debt during
2017. However, the company will likely rely on modest incremental
revolver borrowing to fund seasonal working capital needs.

Downgrades:

Issuer: Fossil Group, Inc.

-- Senior Secured Bank Credit Facility, Downgraded to Ba1(LGD3)
    from Baa3

-- Senior Unsecured Shelf, Downgraded to (P)B1 from (P)Baa3

Assignments:

Issuer: Fossil Group, Inc.

-- Probability of Default Rating, Assigned Ba2-PD

-- Speculative Grade Liquidity Rating, Assigned SGL-3

-- Corporate Family Rating, Assigned Ba2

Outlook Actions:

Issuer: Fossil Group, Inc.

-- Outlook, Remains Negative

RATINGS RATIONALE

Fossil's Ba2 Corporate Family Rating reflects the company's
significant competitive advantages and defensible market position
as one of the world's largest manufacturers and distributors of
watches. The company has a broad portfolio of owned and licensed
brands, which provide it with broad distribution across a wide
range of retailers, and broad international reach, with the
majority of its consolidated net sales generated outside the US.
Despite Fossil's high reliance on third party licensing sales,
Moody's believes the company's demonstrated manufacturing, design
and distribution capabilities provide a high likelihood of
continuing relationships with a broad range of sizeable lifestyle
brand owners. The rating also takes into consideration the
company's solid, but weakening, financial metrics with 3.1 times
rent-adjusted leverage estimated to deteriorate to around 3.3 times
over the next 12-18 months.

Fossil's ratings are constrained by its high reliance on watch
products for the significant majority of sales. While the watch
category has demonstrated long term growth trends, it is a highly
discretionary product category. Technological change, including
smart watches and other wearable technologies, has created
disruption in the category, negatively impacting the company's
operating margins. Over time, Moody's expects this to also create
some opportunities for Fossil, which will benefit from its 2015
acquisition of Misfit, a wearable technology company. The rating is
also constrained by its high reliance on the Michael Kors brand,
which accounted for approximately 23% of fiscal 2016 sales.

The negative outlook reflects the continued uncertainty with regard
to the depth and duration of traditional watch sales declines and
concurrent ramp up of wearable technologies, along with the need to
put in place a longer term capital structure well ahead of
obligations becoming current.

Ratings could be downgraded if it appears that the company will be
unable to stabilize revenue and earnings declines over the near
term, or if liquidity were to erode in any way, such as covenant
violations or failure to extend maturing debt well before becoming
current. Quantitatively ratings could be downgraded if debt/EBITDA
were to be sustained near 4.0 times or EBITA/Interest below 2.25
times.

Given the negative outlook, a ratings upgrade is unlikely over the
near term. To stabilize the outlook, Fossil will need to extend its
maturity profile and demonstrate a stabilization of revenue and
earnings declines. Ratings could be upgraded over time if the
company resumes revenue growth and profit margin expansion, while
maintaining good liquidity. Quantitatively ratings could be
upgraded if debt/EBITDA was sustained near 3.0 times and
EBITA/Interest above 3.0 times, with EBITA margin over 10%.

Headquartered in Richardson, Texas, Fossil Group, Inc. is a global
design, marketing and distribution company that specializes in
consumer lifestyle and fashion accessories. Principal offerings
include an extensive line of men's and women's fashion watches and
jewelry sold under a diverse portfolio of proprietary and licensed
brands, handbags, small leather goods, accessories and clothing.
Revenues exceed $3.0 billion.

The principal methodology used in these ratings was Global Apparel
Companies published in May 2013.



FPF RESTAURANT: Seeks to Hire Great American as Broker
------------------------------------------------------
FPF Restaurant, Inc. seeks approval from the U.S. Bankruptcy Court
for the Eastern District of New York to hire a broker.

The Debtor proposes to hire Great American Brokerage, Inc. in
connection with a potential sale of its assets, the proceeds of
which will be used to fund a Chapter 11 liquidating plan.

Great American will receive a commission of 10% of the gross sale
proceeds upon closing of a sale.

Paul G.W. Fetscher, president of Great American, disclosed in a
court filing that his firm is "disinterested" as defined in section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Paul G.W. Fetscher
     Great American Brokerage, Inc.
     100 W. Park Avenue, Suite 309
     Long Beach, NY 11561

                        About FPF Restaurant

Based in Elmhurst, New York, FPF Restaurant, Inc. is an Italian
restaurant that operates under the name Piccolo Fiore.  

The Debtor filed a Chapter 11 petition (Bankr. E.D.N.Y. Case No.
17-40181) on January 17, 2017.  Judge Nancy Hershey Lord presides
over the case.  Gary M. Kushner, Esq., at Goetz Fitzpatrick LLP,
serves as bankruptcy counsel.

In its petition, the Debtor estimated $1 million to $10 million in
assets and $500,000 to $1 million in liabilities.  The petition was
signed by Maria Nubile, president.


FYNDERS INC: Seeks to Hire Madoff & Khoury as Legal Counsel
-----------------------------------------------------------
Fynders, Inc. seeks approval from the U.S. Bankruptcy Court for the
District of Massachusetts to hire legal counsel.

The Debtor proposes to hire Madoff & Khoury LLP to give legal
advice regarding its duties under the Bankruptcy Code, and provide
other legal services related to its Chapter 11 case.

Madoff & Khoury received a retainer in the amount of $6,000.  In
addition, the firm will receive an additional retainer of $500 per
week, to be placed in its IOLTA account.

David Madoff, Esq., disclosed in a court filing that he and other
members of the firm are "disinterested" as defined in section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     David B. Madoff, Esq.
     Steffani M. Pelton Nicholson, Esq.
     Madoff & Khoury LLP
     124 Washington Street
     Foxboro, MA 02035
     Phone: 508-543-0040

                       About Fynders Inc.

Fynders is a restaurant located in West Boylston, Massachusetts,
operating under the name Finders Pub.  It is located next door to
its affiliated restaurant, Keepers Inc., which does business as
Keepers Pub.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Mass. Case No. 17-40400) on March 7, 2017.  The
petition was signed by Kathleen McCormick, president.  The case is
assigned to Judge Christopher J. Panos.

At the time of the filing, the Debtor disclosed $139,750 in assets
and $2.21 million in liabilities.


GANDER MOUNTAIN: Taps Donlin Recano as Claims & Noticing Agent
--------------------------------------------------------------
Gander Mountain Company and Overton's, Inc. seek approval from the
U.S. Bankruptcy Court for the District of Minnesota to employ
Donlin, Recano & Company, Inc., as their claims, noticing, and
balloting agent.

The Debtors require Donlin to:

     (a) for all notices, motions, and other pleadings or documents
filed by the Debtors, (i) conduct service as appropriate and (ii)
prepare and file or cause to be filed an affidavit or certificate
of service within seven business days of service;

     (b) prepare and maintain a creditor matrix and master service
list;

     (c) analyze claims and process claims-related data;

     (d) monitor the Court's docket for all notices of appearance,
address changes, and claims-related pleadings and orders filed;

     (e) maintain a case website and call center (and email inquiry
service) for the benefit of all parties in interest;

     (f) assist in the dissemination of information to the public
and respond to requests for administrative information regarding
the case;

     (g) provide assistance with data processing and administrative
functions, including (i) preparation and maintenance of the
Debtors' schedules of assets and liabilities and statement of
financial affairs and (ii) the analysis and reconciliation of
claims;

     (h) provide other claims analysis, noticing, and related
administrative services as may be requested by the Debtors;

     (i) provide balloting and solicitation services in connection
with the solicitation process for any chapter 11 plan for which a
disclosure statement has been approved by the Court;

     (j) generate and provide claim reports and claim objection
exhibits;

     (k) manage the preparation, compilation, and mailing of
documents to creditors and other parties in interest in connection
with the solicitation of a chapter 11 plan;

     (l) tabulate votes in connection with any plan filed by the
Debtors and provide ballot reports to the Debtors and their
professionals;

     (m) generate a ballot certification and testify, if necessary,
in support of the same;

     (n) manage any distributions made pursuant to a confirmed
plan;

     (o) manage the publication of legal notices, if any, as
requested by the Debtors; and

     (p) provide other balloting, solicitation, distribution and
administrative services as may be requested by the Debtors.

Donlin's billing rates are:

     Senior Bankruptcy Consultant       $175/hour
     Case Manager                       $140/hour
     Technology/Programming Consultant  $110/hour
     Consultant/Analyst                 $90/hour
     Clerical                           $45/hour

The firm's Roland Tomforde attests that Donlin Recano is a
"disinterested person" within the meaning of section 101(14) of the
Bankruptcy Code.

The Firm can be reached through:

     Roland Tomforde
     DONLIN, RECANO & COMPANY, INC.
     P.O. Box 199043
     Blythebourne Station
     Brooklyn, NY 11219
     Toll Free Tel: (800) 591-8236

                    About Gander Mountain Co.

Gander Mountain Co. -- http://www.gandermountain.com/--
headquartered in Saint Paul, Minnesota, is the nation's largest
retail network of stores for hunting, fishing, camping, marine, and
outdoor lifestyle apparel and footwear, products and services.
Gander Mountain is also the parent company of Overton's  --
http://www.overtons.com/-- a catalog- and Internet-based retailer
of products for boating and other water sports enthusiasts.

Gander Mountain and Overton filed separate petitions for
reorganization under chapter 11 of the Bankruptcy Code (Bankr. D.
Minn. Case Nos. 17-30673 and 17-30675) on March 10, 2017.

The Debtors are represented by Clinton E. Cutler, Esq. et al. of
Fredrikson & Byron, P.A.  They hired Hilco Real Estate, LLC as
their real estate advisor and negotiating agent.  Donlin, Recano &
Company, Inc., serves as their claims, noticing, and balloting
agent.

The Hon. Michael E. Ridgway presides over the Debtors' cases.

As of the date of filing, Gander disclosed $500 million to $1
billion in estimated assets and estimated liabilities.


GANDER MOUNTAIN: Taps Faegre Baker as Special Corporate Counsel
---------------------------------------------------------------
Gander Mountain Company and Overton's, Inc. require the services of
special corporate counsel in the course of their Chapter 11 cases.
The Debtors, accordingly, seek approval from the U.S. Bankruptcy
Court for the District of Minnesota to employ their existing
corporate counsel, Faegre Baker Daniels LLP, as special corporate
counsel to the Debtors in these cases.

The Debtors propose to continue to use Faegre for its counsel on
general corporate matters, including corporate governance,
contracts, and regulatory compliance, on merger and acquisition
matters, asset sales and dispositions, and on secured and unsecured
financing arrangements, securities work, other related matters that
may arise from time to time, and on specific case matters where the
Debtors’ bankruptcy counsel has a conflict.

The compensation agreed to be paid by the Debtors to Faegre for
their representation is the hourly rate customarily charged by
Faegre, plus expenses, all as may be allowed by the Court. As of
Filing Date, the applicable rates for timekeepers on this matter
were $560 to $765 per hour for partners, $360 to $495 per hour for
associates, and $280 per hour for paralegals.

Dennis Ryan attests that Faegre and the attorneys employed by it do
not hold or represent any interest
adverse to the Debtors or the Debtors' estate with respect to the
matters for which it will provide
services and do not have any connection with the Debtors, their
creditors, or any other party in
interest.

The Firm can be reached through:

     Dennis M. Ryan, Esq.
     FAEGRE BAKER DANIELS LLP
     2200 Wells Fargo Center
     90 S. Seventh Street
     Minneapolis, MN 55402
     T: 612 766 6810
     F: 612 766 1600
     Email: dennis.ryan@FaegreBD.com

                    About Gander Mountain Co.

Gander Mountain Co. -- http://www.gandermountain.com/--
headquartered in Saint Paul, Minnesota, is the nation's largest
retail network of stores for hunting, fishing, camping, marine, and
outdoor lifestyle apparel and footwear, products and services.
Gander Mountain is also the parent company of Overton's  --
http://www.overtons.com/-- a catalog- and Internet-based retailer
of products for boating and other water sports enthusiasts.

Gander Mountain and Overton filed separate petitions for
reorganization under chapter 11 of the Bankruptcy Code (Bankr. D.
Minn. Case Nos. 17-30673 and 17-30675) on March 10, 2017.

The Debtors are represented by Clinton E. Cutler, Esq. et al. of
Fredrikson & Byron, P.A.  They hired Hilco Real Estate, LLC as
their real estate advisor and negotiating agent.  Donlin, Recano &
Company, Inc., serves as their claims, noticing, and balloting
agent.

The Hon. Michael E. Ridgway presides over the Debtors' cases.

As of the date of filing, Gander disclosed $500 million to $1
billion in estimated assets and estimated liabilities.


GANDER MOUNTAIN: Taps Fredrikson & Byron as Chapter 11 Counsel
--------------------------------------------------------------
Gander Mountain Company and Overton's, Inc. seek approval from the
U.S. Bankruptcy Court for the District of Minnesota to employ the
law firm of Fredrikson & Byron, P.A., including lawyers in its
bankruptcy group, to represent and assist the Debtors in carrying
out their duties under the Bankruptcy Code and to perform other
legal services necessary to the Debtors' continuing operations.

Fredrikson & Byron will be paid according to the firm's customary
hourly rates.  The applicable rates for timekeepers on this matter
were $395 to $695 per hour for partners, $285 to $405 per hour for
associates, and $145 to $255 per hour for paralegals. Fredrikson &
Byron adjusts its rates periodically, generally on January 1 of
each year.

Clinton E. Cutler, Esq., attests Fredrikson & Byron does not hold
or represent any interest adverse to the estates, and Fredrikson &
Byron is a "disinterested person," within the meaning of 11 U.S.C.
Section 327(a).

The firm has provided Statements in response to the request for
additional information set forth in Section D.1 of the Revised U.S.
Trustee Guidelines:

     a. Fredrikson & Byron did not agree to any variations from, or
alternatives to, its standard or customary billing arrangements for
this engagement.

     b. None of Fredrikson & Byron's professionals included in this
engagement vary their rate based on the geographic region of the
bankruptcy case.

     c. During the past 12 months before the Filing Date,
Fredrikson & Byron's rates for timekeepers for its prepetition
engagement on this matter were $395 to $695 per hour for partners,
$285 to $405 per hour for associates, and $145 to $255 per hour for
paralegals. Fredrikson & Byron's rates have not changed
postpetition.

     d. Fredrikson & Byron has or will deliver a prospective budget
and staffing plan for the period from the Filing Date through July
1, 2017, to the Debtors and will continue to work with the Debtors
on the budget and staffing plan.

The Firm can be reached through:

     Clinton E. Cutler
     FREDRICKSON & BYRON PA
     200 South Sixth Street, Suite 4000
     Minneapolis, MN 55402-1425
     Phone: 612.492.7000
     Email: ccutler@fredlaw.com

                    About Gander Mountain Co.

Gander Mountain Co. -- http://www.gandermountain.com/--
headquartered in Saint Paul, Minnesota, is the nation's largest
retail network of stores for hunting, fishing, camping, marine, and
outdoor lifestyle apparel and footwear, products and services.
Gander Mountain is also the parent company of Overton's  --
http://www.overtons.com/-- a catalog- and Internet-based retailer
of products for boating and other water sports enthusiasts.

Gander Mountain and Overton filed separate petitions for
reorganization under chapter 11 of the Bankruptcy Code (Bankr. D.
Minn. Case Nos. 17-30673 and 17-30675) on March 10, 2017.

The Debtors are represented by Clinton E. Cutler, Esq. et al. of
Fredrikson & Byron, P.A.  They hired Hilco Real Estate, LLC as
their real estate advisor and negotiating agent.  Donlin, Recano &
Company, Inc., serves as their claims, noticing, and balloting
agent.

The Hon. Michael E. Ridgway presides over the Debtors' cases.

As of the date of filing, Gander disclosed $500 million to $1
billion in estimated assets and estimated liabilities.


GANDER MOUNTAIN: Taps Hilco as Real Estate Advisor
--------------------------------------------------
Gander Mountain Company and Overton's, Inc. require the services of
a real estate advisor to assist with landlord and lease
negotiations in the course of these cases. The Debtors seek
approval from the U.S. Bankruptcy Court for the District of
Minnesota to employ Hilco Real Estate, LLC as their real estate
advisor and negotiating agent.

Hilco has agreed to:

     (a) meet with the Debtors to ascertain the Debtor's goals,
objectives and financial parameters;

     (b) mutually agree with the Debtors with respect to a
strategic plan for restructuring, selling, assigning, or
terminating the leases identified on the Engagement Agreement, and
any additional leases added by the Debtors;

     (c) on the Debtors' behalf, negotiate the terms of
restructuring, sale, assignment, and termination agreements with
third parties and the landlords under the Leases;

     (d) provide written reports periodically to the Debtors
regarding the status of such negotiations; and

     (e) assist the Debtors in closing the pertinent Lease
restructuring, sale, assignment, and termination agreements.

The Debtors propose to compensate Hilco on these terms:

     1. For Leases for which the Debtor enters a written agreement
negotiated by Hilco and approved by the Bankruptcy Court that has
the effect of either selling or assigning a Lease to a buyer, the
Debtors shall pay Hilco a fee of 8% of the cash consideration
received by the Debtors;

     2. For terminated Leases for which the Debtor enters a written
agreement negotiated by Hilco and approved by the Bankruptcy Court
where the landlord pays the Debtors in cash for terminating a
Lease, the Debtors shall pay Hilco a fee of 8% of the cash
consideration received by the Debtors;

     3. For Leases for which the Debtor enters a written agreement
negotiated by Hilco and approved by the Bankruptcy Court with the
landlord that has the effect of modifying the terms of such Lease,
the Debtors shall pay Hilco a fee of $1,500 plus the aggregate
restructured lease savings (capped at 5 years) multiplied by
4.75%.

The Debtors have reviewed the Declaration by Hilco's Ryan Lawlor,
and believe that Hilco is a "disinterested person" within the
meaning of section 101(14) of the Bankruptcy Code; does not hold or
represent an interest adverse to the Debtors' estates in connection
with any matter on which Hilco will be employed, and neither Hilco
nor any of its employees has any connection with the Debtors, their
creditors, the U.S. Trustee, or any party in interest in these
chapter 11 cases.

The Firm can be reached through:

     Ryan Lawlor
     HILCO REAL ESTATE, LLC
     5 Revere Drive, Suite 206
     Northbrook, ILs 60062
     Tel. (847) 418-2086
     Email: RLawlor@hilcoglobal.com

                    About Gander Mountain Co.

Gander Mountain Co. -- http://www.gandermountain.com/--
headquartered in Saint Paul, Minnesota, is the nation's largest
retail network of stores for hunting, fishing, camping, marine, and
outdoor lifestyle apparel and footwear, products and services.
Gander Mountain is also the parent company of Overton's  --
http://www.overtons.com/-- a catalog- and Internet-based retailer
of products for boating and other water sports enthusiasts.

Gander Mountain and Overton filed separate petitions for
reorganization under chapter 11 of the Bankruptcy Code (Bankr. D.
Minn. Case Nos. 17-30673 and 17-30675) on March 10, 2017.

The Debtors are represented by Clinton E. Cutler, Esq. et al. of
Fredrikson & Byron, P.A.  They hired Hilco Real Estate, LLC as
their real estate advisor and negotiating agent.  Donlin, Recano &
Company, Inc., serves as their claims, noticing, and balloting
agent.

The Hon. Michael E. Ridgway presides over the Debtors' cases.

As of the date of filing, Gander disclosed $500 million to $1
billion in estimated assets and estimated liabilities.


GANDER MOUNTAIN: U.S. Trustee Forms 3-Member Committee
------------------------------------------------------
The U.S. Trustee for Region 12 on March 13 appointed three
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 cases of Gander Mountain Company and Overton's
Inc.

The committee members are:

     (1) Ellett Brothers
         P.O. Box 128
         Chapin, SC 29036
         Contact Person: Jay Montgomery
         Phone: 800-845-3711 ext. 2202
         Email: jaymontgomery@ellett.com

     (2) Carhartt, Inc.
         5750 Mercury Drive
         Dearborn, MI 48126
         Contact Person: Robert Hanus
         Phone: 313-749-6716
         Email: rhauns@carhartt.com

     (3) Smith & Wesson Corp
         2100 Roosevelt Avenue
         Springfield, MA 01104
         Contact Person: Deana L. McPherson
         Phone: 413-747-3231
         Email: dmpherson@aob.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 Gander Mountain

Gander Mountain Company operates outdoor specialty stores dedicated
for shooting sports, hunting, fishing, camping, marine, apparel,
footwear, and outdoor lifestyle products.  Its subsidiary
Overton's, Inc. is a catalog and internet retailer of products for
the recreational boater and other water sports enthusiasts at
www.Overtons.com.

Gander Mountain and Overton's sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Minn. Case Nos. 17-30673 and
17-30675) on March 10, 2017.  The petitions were signed by Timothy
Becker, Executive VP of Lighthouse Management Group, Inc., as CRO.


The cases are assigned to Judge Michael E. Ridgway.

At the time of the filing, the Debtor estimated its assets and
debts at $500 million to $1 billion.  

The Debtors' advisors in the restructuring are Fredrikson & Byron,
PA, which serves as legal counsel; Houlihan Lokey Capital Inc.,
financial advisor and investment banker; Lighthouse Management
Group, chief restructuring officer; Hilco Real Estate LLC, real
estate advisor; and Faegre Baker Daniels LLP, special corporate
counsel.  Donlin, Recano & Company Inc. is the Debtors' claims,
noticing and balloting agent.


GENVEC INC: Dixon Hughes Goodman LLP Casts Going Concern Doubt
--------------------------------------------------------------
GenVec, Inc., filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K, disclosing a net loss of
$5.79 million on $511,000 of revenues for the fiscal year ended
December 31, 2016, compared to a net loss of $6.54 million on
$885,000 of revenues for the fiscal year ended December 31, 2015.

Dixon Hughes Goodman LLP states that the Company has suffered
recurring losses from operations and has an accumulated deficit
that raises substantial doubt about its ability to continue as a
going concern.

The Company's balance sheet at December 31, 2016, showed total
assets of $7.71 million, total liabilities of $3.00 million, and a
stockholders' equity of $4.70 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   http://bit.ly/2mURiWK

Headquartered in Gaithersburg, Md., GenVec, Inc., is a
clinical-stage biopharmaceutical company, engaged in the
development of therapeutics and vaccines.  The Company designs,
tests and manufactures adenoviral-based product candidates.  The
Company's development programs address therapeutic areas, such as
hearing loss and balance disorders, as well as vaccines against
infectious diseases, including respiratory syncytial virus (RSV),
herpes simplex virus (HSV), Enterovirus D68 (EV-D68) and malaria.
The Company develops and commercializes its product candidates
through collaborations.  The Company's lead product candidate is
CGF166.



GLACIERVIEW HAVEN: Unknown Recovery for Unsecured Creditors
-----------------------------------------------------------
Andrew Wilson, Chapter 11 trustee of Glacierview Haven, LLC, and
affiliates, filed with the U.S. Bankruptcy Court for the District
of Washington a disclosure statement with respect to his proposed
plan of reorganization.

On August 5, 2016, at the request of the Trustee, the Bankruptcy
Court ordered the substantive consolidation of Glacierview, SRR,
Forest Court, Buller Brothers, Clark Homestead, Mountain Court, Cow
Heaven and SRP. On Oct. 12, 2016, the Bankruptcy Court ordered the
substantive consolidation of New Bullerville with the other
entities.

As a result of the Substantive Consolidation Orders, the assets of
the Consolidated Resort Debtors are pooled and merged for purposes
of liquidation and ultimate distribution to creditors under this
Plan.

Class 5 under the plan consists of the Allowed Secured Claim of
Columbia Bank with respect to the Columbia-Mountain Court Claim.

The Holder of the Class 5 Claim will be paid from the Net Proceeds
Percentages attributable to Mountain Court Property 1, Mountain
Court Property 2 and Mountain Court Property 3, in all cases only
after full payment of that portion of the Class 1 Claim secured by
the Class 1 Lien(s) against such property or properties. To the
extent that the Class 5 Claim is not fully satisfied from the Net
Proceeds Percentages attributable to Mountain Court Property 1,
Mountain Court Property 2 and Mountain Court Property 3, the Holder
of the Class 5 Claim shall hold a Class 9 Claim for the remaining
balance.

Class 9 consists of Allowed General Unsecured Claims. Each Holder
of a Class 9 Claim shall be paid the lesser of the full amount of
(a) its Class 9 Claim and (b) its pro rata share of Unsecured
Creditors Fund.

The distributions under the Plan shall be made from the
Consolidated Estate Funds.

A full-text copy of the Disclosure Statement is available at:

        http://bankrupt.com/misc/wawb15-17327-234.pdf

                  About Glacierview Haven

Glacierview Haven, LLC filed a Chapter 11 bankruptcy petition
(Bankr. W.D. Wash. Case No. 15-17327) on December 17, 2015.  Marc
S. Stern, Esq., served as bankruptcy counsel to the Debtor.

Forest Court, LLC filed a Chapter 11 petition (Bankr. W.D. Wash.
Case No. 15-17329) on December 17, 2015, represented by Mr. Stern.

Skagit River Resort, LLC, sought protection under Chapter 11 of
the
Bankruptcy Code (Bankr. W.D. Wash. Case No. 16-11632) on March 28,
2016.  The petition was signed by Don Clark, manager. The Debtor
was also represented by Mr. Stern.  Skagit River disclosed total
assets of $2.22 million and total debts of $894,828.

The Court later consolidated the three cases for procedural
purposes; and then appointed Andrew Wilson as the Chapter 11
trustee.


GOING VENTURES: Taps David R. Softness as Legal Counsel
-------------------------------------------------------
Going Ventures, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of Florida to hire legal counsel in
connection with its Chapter 11 case.

The Debtor proposes to hire David R. Softness, P.A. to give legal
advice regarding its duties under the Bankruptcy Code, negotiate
with creditors, assist in obtaining loans, prepare a bankruptcy
plan, and provide other legal services.

David Softness, Esq., the attorney who will be principally
responsible for representing the Debtor, will charge an hourly fee
of $550.

Mr. Softness disclosed in a court filing that his firm is a
"disinterested person" as defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     David R. Softness, Esq.
     David R. Softness, P.A.
     201 S Biscayne Blvd #2740
     Miami, FL 33131
     Tel: 305.341.3111
     Email: david@softnesslaw.com

                    About Going Ventures LLC

Based in Key Largo, Florida, Going Ventures LLC, dba Going Aire
LLC, sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. S.D. Fla. Case No. 17-12747) on March 7, 2017.  The
petition was signed by Carl Bradley Copeland, manager.  The case is
assigned to Judge Laurel M. Isicoff.

At the time of the filing, the Debtor disclosed $72,900 in assets
and $1.01 million in liabilities.


GOODMAN NETWORKS: Plan Seeks to Reduce Funded Debt by $212.5-Mil.
-----------------------------------------------------------------
Goodman Networks Incorporated, along with two of its affiliates,
filed a voluntary petition under Chapter 11 of the Bankruptcy Code
citing decreased demands for its services and increased debt as a
result of a series of strategic acquisitions in 2013.

The Debtors commenced the Chapter 11 cases after reaching an
agreement with 75% noteholders and 80% shareholders on the terms of
a comprehensive balance-sheet restructuring.

The Debtors, which provide end-to-end network infrastructure and
professional services to telecommunications industry, and
installation and maintenance services for satellite communications,
have $325 million of outstanding debt in the form of 12.125% senior
secured notes due July 2018, as disclosed in the bankruptcy filing.


"Over the past two years, the Debtors have experienced critical
revenue declines across the Professional Services Segment and the
Infrastructure Services Segment," said FTI Consulting, Inc.
Managing Director John Debus, interim chief financial officer of
Goodman.  "Specifically, the Debtors' Professional Services Segment
and Infrastructure Services Segment have suffered from considerable
profit margin contractions due, in part, to AT&T spending cuts
related to network upgrades.  This is largely attributed to AT&T
having recently substantially completed the roll-out of its
upgraded 4G networks."  Mr. Debus added, "Goodman's acquisition
strategy increased the Debtors' debt obligations and has inhibited
future growth because of the associated interest burden of
approximately $40 million on an annual basis."

On Feb. 28, 2013, the Debtors completed the acquisition of the
Custom Solutions Group of Cellular Specialties, Inc. -- a company
that provided indoor and outdoor wireless DAS and carrier Wi-Fi
solutions, services, consultations, and maintenance.  In August
2013, Goodman acquired Design Build Technologies, LLC, a
full-service wireless construction company that previously
constructed and maintained communications towers for major network
operators across the Southeastern United States.  On Aug. 30, 2013,
Goodman completed the acquisition of Multiband Corporation, a
company focused on engineering, installation, and maintenance
services for DIRECTV and other service providers.

According to Mr. Debus, the Debtors began exploring solutions to
right-size their capital structure and maximize their prospects for
long-term success in early 2016, which efforts also focused on
protecting their MBE status, which is a critical component of their
ability to maintain and develop customer relationships and pursue
growth opportunities.  Since its founding in 2000, Goodman has held
various state and federal minority business enterprise
certifications, which provide important lobbying, advocacy,
customer, and other business benefits, as well as recognition for
public utility procurements.  

"MBE status is integral to the Debtors' success.  The ability of
the Debtors' MSA counterparties to withdraw or withhold future
business further underscores the importance of the MBE
certifications.  Therefore, the Debtors have taken efforts to
maintain their MBE status through the proposed restructuring, while
also securing the significant deleveraging benefits contemplated by
the RSA and the Plan," Mr. Debus maintained.

The Debtors have worked with a group of holders of approximately 75
percent of the outstanding principal amount of the Secured Notes,
AT&T, and a group of holders of existing common stock in Goodman,
including John Goodman, Jason Goodman, James Goodman, Jonathan
Goodman, Joseph Goodman, and Scott Pickett, to address Goodman's
balance sheet and go-forward operations.

In January 2017, the Debtors, the Consenting Noteholders, and the
Consenting Equityholders, in consultation with AT&T, reached an
agreement on a comprehensive balance-sheet restructuring.  The
agreements of the Debtors, Consenting Noteholders, and Consenting
Equityholders are memorialized in the Restructuring Support and
Forbearance Agreement dated as of Jan. 24, 2017.

On the Petition Date, the Debtors filed a plan of reorganization
and related disclosure statement.  Under the Plan, the secured
notes claims of $325 million will receive their pro rata share of
$25 million in cash, $112.5 million of new 8% senior secured notes
due 2022, new payment-in-kind preferred stock in reorganized
Goodman having an initial liquidation value of $80 million and
shares of new common stock in Reorganized Goodman representing 42%
of the common stock of Reorganized Goodman on the Effective Date.

All holders of existing Goodman Interests will maintain ownership
(on a pro rata basis) of 7.9 percent of the common stock in
Reorganized Goodman.  General unsecured claims will be paid in full
in cash.  Administrative claims, priority tax claims and secured
claims will be paid in full in cash.

The Plan will be funded from cash on hand and issuance and
distribution of the New Secured Notes, issuance and distribution of
the New PIK Preferred Stock and issuance and distribution of the
New Common Stock and dilution of interests in Goodman.

In conjunction with the RSA and the Debtors' prepetition
solicitation process, the Debtors also engaged with MidCap
Financial Trust, the administrative agent and lender, regarding the
treatment of the Debtors' prepetition revolving credit facility.
After good-faith negotiations, the Credit Facility Lender agreed to
forbear from exercising remedies with respect to certain defaults
in return for the pay-down of all outstanding amounts under the
Credit Facility on March 8, 2017.  In addition, the Credit Facility
Lender has committed to provide a $25 million post-emergence
revolving credit facility on substantially the same terms as the
prepetition Credit Facility.  The Exit Facility will ensure that
the Debtors' reorganized balance sheet is appropriately
capitalized.

The proposed deadline to vote on the Plan is April 3, 2017, at 4:00
p.m.  The Debtors have filed a motion seeking approval of a
confirmation schedule, including a request to set a hearing on
confirmation of the Plan and approval of a related disclosure
statement for on or about April 19, 2017.  The Debtors are also
seeking relief to continue honoring general unsecured claims in the
ordinary course of business throughout these cases.

On a post-reorganization basis, the transactions in the Plan would
result in a reduction of outstanding funded indebtedness by more
than $212.5 million as well as significantly reducing interest
expense.

The cases are jointly administered under Case No. 17-31575 before
the Hon. Marvin Isgur in the U.S. Bankruptcy Court for the Southern
District of Texas.

The Debtors have hired Kirkland & Ellis LLP as general counsel,
Haynes and Boone, LLP as local counsel, Jefferies LLC as financial
advisor, FTI Consulting, Inc. as restructuring advisor, June Creek
Interests as crisis manager and Kurtzman Carson Consultants, LLC as
noticing, claims and balloting agent.

                     About Goodman Networks

Headquartered in Frisco, Texas, Goodman Networks --
http://goodmannetworks.com-- the parent company of the Debtors'
subsidiaries, is a privately-held corporation primarily owned and
controlled by the Consenting Equityholders.  The Debtors employ
more than 3,400 individuals across 35 offices in the United States.
Goodman was founded in 2000 by John Goodman -- the Debtors'
current executive chairman, chief executive officer, and president
-- along with his brothers Jason, Jonathan, Joseph, and James
Goodman.  

Goodman operates through three segments: infrastructure services,
field services, and professional services.  The Debtors' customers
are some of the largest carriers and original equipment
manufacturers in the telecommunications industry, including AT&T
Services, Inc., Sprint, Verizon Wireless, Alcatel-Lucent Nokia,
Duke University, and the United States Air Force.  AT&T represented
nearly 83 percent of the approximately $379.7 million of the
Debtors' revenues in 2016.

on July 6, 2016, the Debtors completed the sale of certain assets
utilized in the Infrastructure Services Segment to Dycom
Industries, Inc.  Accordingly, the Debtors have shifted the focus
of their overall operations from the Infrastructure Services
Segment to the Field Services Segment.

On Nov. 21, 2016, the Debtors received a letter of resignation from
Goodman's then-current chief executive officer and president, Ron
Hill.  On that same day, the Debtors also received letters from six
other senior officers seeking to terminate their employment
relationships.

Following these resignations, John Goodman, as the Debtors'
executive chairman, assumed the responsibilities of chief executive
officer and president on an interim basis.  On Nov. 21, 2016, the
Board of Directors also appointed Jason Goodman as chief operating
officer.


GREAT BASIN: Receives Stockholder Approval for Reverse Stock Split
------------------------------------------------------------------
Great Basin Scientific, Inc., announced that during a special
meeting of stockholders held March 9, 2017, stockholders approved a
reverse split of the Company's common stock at a ratio between 1
for 1,700 and 1 for 2,000 and an increase in the Company's
authorized shares of common stock from 1.5 billion to 3.0 billion.
The Company's Board of Directors expects to set the exact ratio and
effect the stock split upon the completion of the Financial
Industry Regulatory Authority's review.  In addition, the Company's
Board of Directors may, in its sole discretion, increase the
Company's authorized shares of common stock on or prior to May 31,
2017.

                      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.


GREEN OAK: Unsecureds to Recoup 100% in Five Annual Installments
----------------------------------------------------------------
Green Oak Stockade View Apartments, LLC, filed with the U.S
Bankruptcy Court for the Northern District of New York a disclosure
statement describing its plan of reorganization, dated Feb. 28,
2017, which proposes to pay Class 4 general unsecured creditors
100% of their allowed claims.

Class 1 under the plan is impaired and consists of the secured
claims of the National Bank of Coxsackie and Schenectady County
Tax. NBC will be paid in accordance with its mortgage terms.
Monthly payments will resume three months after the Debtor
reestablishes management of its real property.

SCT will be paid in full in five equal, annual installments
commencing with the first payment due three months after the
effective date of the plan.

Class 4 consists of the general unsecured creditors, which will be
paid 100% of its allowed claims in five equal, annual installments
commencing with the first payment due six months after the
effective date of the plan. This class is unimpaired.

The Debtor will fund the plan from ongoing rental income and
capital contribution from its members as necessary.

A full-text copy of the Disclosure Statement is available at:

      http://bankrupt.com/misc/nynb16-12162-1-40.pdf

        About Green Oak Stockage View Apartments, LLC

Green Oak Stockage View Apartments, LLC filed a Chapter 11
bankruptcy petition (Bankr. N.D.N.Y.. Case No. 16-12305) on
November 30, 2016. Hon. Robert E. Littlefield, Jr., presides over
the case.  The Dribusch Law Firm represents the Debtor as
counsel.

The Debtor disclosed total assets of $4 million and total
liabilities of $3.46 million.  The petition was signed by William
A. Eichengrun, managing partner.


HALAIS GROUP: Plan Confirmation Hearing on June 7
-------------------------------------------------
The Hon. Mildred Caban Flores of the U.S. Bankruptcy Court for the
District of Puerto Rico has conditionally approved Halais Group,
Inc.'s disclosure statement filed on Feb. 28, 2017, referring to
the Debtor's plan of reorganization.

A hearing for the consideration of the final approval of the
Disclosure Statement and the confirmation of the Plan will be held
on June 7, 2017, at 9:00 a.m.

Objections to the final approval of the Disclosure Statement and
the confirmation of the Plan must be filed on or before 14 days
prior to the date of the hearing on confirmation of the Plan.

Acceptances or rejections of the Plan may be filed in writing by
the holders of all claims on or before 14 days prior to the date of
the hearing on confirmation of the Plan.

The Debtor will file with the Court a statement setting forth
compliance with each requirement in U.S.C. Section 1129, the list
of acceptances and rejections and the computation of the same,
within seven working days before the hearing on confirmation.

Headquartered in Caguas, Puerto Rico, Halais Group, Inc., dba Monte
Calvario filed for Chapter 11 bankruptcy protection (Bankr. D. P.R.
Case No. 16-01361) on Feb. 24, 2016, estimating its assets at
between $500,000 and $1 million and its liabilities at between $1
million and $10 million.  The petition was signed by Raymond
Halais, president, authorized representative of Halais.

Judge Mildred Caban Flores presides over the case.

Carlos A Ruiz Rodriguez, Esq., at LCDO. Carlos Alberto Ruiz, CSP,
serves as the Debtor's bankruptcy counsel.


HARGRAY MERGER: Moody's Assigns B2 Corporate Family Rating
----------------------------------------------------------
Moody's Investors Service assigned a B2 corporate family rating
(CFR) and a probability of default rating (PDR) of B3-PD to Hargray
Merger Sub Corp., an indirect subsidiary of Hargray Acquisition
Holdings, LLC. Hargray Holdings is a newly formed entity owned by
trusts for the benefit of Thomas J. Pritzker's family and its
business interests to acquire Hargray Communications Corp by
merging Hargray Merger Sub with and into Hargray.

Hargray Merger Sub plans to issue a $480 million senior secured 1st
lien credit facility consisting of a $450 million term loan B
maturing June 2024 and a $30 million revolver maturing June 2022
(undrawn at close). In addition to the debt, Hargray Holdings will
contribute new and rolled equity to finance the purchase. The
existing debt at Hargray will be repaid and its ratings withdrawn
at closing, anticipated to be in 2Q17. At the close of the proposed
transaction Hargray Merger Sub will be merged with and into
Hargray. At that time, the B2 CFR on Hargray Merger Sub will be
withdrawn.

Moody's has also assigned a B2 rating (LGD-3) to the senior secured
credit facility at Hargray Merger Sub. Hargray's outlook is stable,
reflecting Moody's expectations that relatively high post
transaction leverage (Moody's adjusted) will decline steadily over
the next few quarters into FY2018 to a level below 5.5x. Moody's
also believes pre-dividend free cash flow will be positive in
FY2018.

Issuer: Hargray Merger Sub Corp.

Assignments:

-- Corporate Family Rating, Assigned B2

-- Probability of Default Rating, Assigned B3-PD

-- Senior Secured Bank Credit Facilities, Assigned B2 (LGD3)

Outlook Actions:

-- Outlook, Assigned Stable

RATINGS RATIONALE

Hargray's B2 CFR is weakly positioned, primarily due to the
elevated post transaction leverage combined with the company's
small scale and concentrated geographic footprint. It is supported
by expected above-average growth in high speed data ("HSD")
segments, declining capex post a two-year fiber overbuild project,
strong competitive positioning across a service territory with
favorable growth demographics, and commercial market expansions
that should support cash flow growth. In addition, the rating
reflects the company's demonstrated ability to grow data and
broadband revenues and margins across residential and commercial
end markets, thereby offsetting declines in Hargray's mature ILEC
voice businesses. With continued shifts in product mix towards
data, Moody's expects annual revenue growth of approximately 5%
over the next two years with likely continued margin expansion due
to network and operational improvements.

Hargray's small scale and concentrated regional footprint constrain
the rating. The rating also reflects the fluctuating capital
intensity of the business, which Moody's believes pressures the
company's ability to generate consistent free cash flow. Moody's
expects Hargray to face increasingly higher programming expenses
for its pay TV service compared to larger competitors. However, the
company benefits from its positioning as the sole triple-play
provider to over 70% of the homes it passes, which provides some
pricing power. While the company's new private equity owners
prioritize investing in and growing the business over shareholder
dividends, Moody's believes adjacent growth opportunities may prove
limited, and that debt funded dividend transactions over the next
several years remain a risk which could negatively impact
leverage.

Moody's expects Hargray to have leverage (Moody's adjusted) of
around 6x for the twelve months ending June 30, 2017, reflecting
the new debt funding the transaction. Revenue growth and margin
expansion support Moody's expectations for leverage (Moody's
adjusted) to decline below 5.5x by FYE2017 and approach 5x by
FYE2018.

Moody's expects Hargray to maintain a good liquidity profile over
the next 12 to 18 months due to the full availability of its $30
million revolver and Moody's expectations for the company to
generate free cash flow before dividends despite continued elevated
capital spending in FY2017. Capital spending should subside to
historical levels in the mid-teens to 20% area as a percentage of
revenues beginning in FY2018 and into later years, resulting in
modest free cash flow generation going forward. The revolver will
contain a springing total net leverage covenant, which Moody's
expects to be set with sufficient cushion in the new credit
agreement.

The ratings for the credit facility reflect the overall PDR to
which Moody's assigns a B3-PD and a LGD (loss given default) rating
of LGD-3. Moody's rates Hargray's credit facility, which is
expected to be comprised of a $450 million term loan B and $30
million revolver, in line with the B2 CFR. The ratings reflect a
mean family recovery rate assumption of 65% given the all first
lien bank debt structure with financial maintenance covenants.

The stable rating outlook incorporates Moody's expectation that
Hargray will maintain good liquidity and leverage will trend under
5x debt-to-EBITDA (Moody's adjusted) in the next few years. Moody's
expects Hargray will continue to manage the decline in residential
voice access lines and universal service fund revenues with
continued growth in HSD subscribers and higher pricing on faster
speed service tiers enabled by recent network upgrades.

Moody's could upgrade Hargray's B2 rating if leverage is sustained
below 4.25x debt-to-EBITDA (Moody's adjusted) and if free cash flow
is at least 5% of Moody's adjusted debt. The rating could be
downgraded if leverage is sustained above 5.5x (Moody's adjusted)
or if the company is unable to generate positive pre-dividend free
cash flow.

The principal methodology used in this rating was
Telecommunications Service Providers published in January 2017.

Hargray Communications Group, Inc. operates rural telephone and
cable companies providing voice, high speed data, and video
services to Hilton Head Island and neighboring locations in South
Carolina and Georgia. Hargray serves as the incumbent local
exchange carrier and incumbent cable operator, and operates as a
competitive local exchange carrier in various territories in South
Carolina and Georgia. Revenue for the trailing twelve months ended
December 31, 2016, was approximately $166 million.



HAVEN CHICAGO: Plan Filing Deadline Moved to May 2
--------------------------------------------------
The Hon. Jack B. Schmetterer of the U.S. Bankruptcy Court for the
Northern District of Illinois has extended, at the behest of Haven
Chicago LP, the time for the Debtor to file a plan and disclosure
statement to May 2, 2017.

As reported by the Troubled Company Reporter on Feb. 24, 2017, the
Debtor filed with the Court a motion to extend to May 2 the time to
file a plan and disclosure statement.  The Court set a deadline of
March 2, 2017, for the Plan and Disclosure Statement.

                      About Haven Chicago LP

Haven Chicago LP sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N. D. Ill. Case No. 16-35506) on Nov. 7,
2016.  The petition was signed by Albert Adriani, manager.  

The case is assigned to Judge Jack B. Schmetterer.

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

Richard G. Larsen, Esq., at Springer Brown, LLC, serves as the
Debtor's bankruptcy counsel.


HAVEN REAL ESTATE: Plan Filing Deadline Extended to May 2
---------------------------------------------------------
The Hon. Jack B. Schmetterer of the U.S. Bankruptcy Court for the
Northern District of Illinois has extended, at the behest of Haven
Real Estate Focus Fund, LP, the deadline for the Debtor to file a
plan and disclosure statement to May 2, 2017.

                       About Haven Real

Haven Real Estate Focus Fund LP sought protection under Chapter 11
of the Bankruptcy Code (Bankr. N. D. Ill. Case No. 16-35511) on
Nov. 7, 2016.  The petition was signed by Albert Adriani, manager.

The case is assigned to Judge Pamela S. Hollis.  The Debtor hires
Springer Brown, LLC, as legal counsel.

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


HIGH RIDGE: S&P Assigns 'B' CCR & Rates $250MM Notes 'CCC+'
-----------------------------------------------------------
S&P Global Ratings assigned its 'B' corporate credit ratings to
Stamford, Conn.-based CDR HRB Holdings Inc. and subsidiary High
Ridge Brands Co.  The outlook is stable.

HRB is seeking to issue $250 million, eight-year senior unsecured
notes to provide permanent financing for its recent acquisition of
Dr. Fresh Blocker LLC (Dr. Fresh) and repay its second-lien term
loan.

At the same time, S&P assigned its 'CCC+' issue-level rating to
HRB's proposed $250 million, eight-year senior unsecured notes with
a '6' recovery rating, indicating S&P's expectation for negligible
recovery (0%-10%; rounded estimate: 0%) in the event of a default.
S&P's ratings assume the transaction closes on the terms management
presented. Debt is $469 million pro forma for the proposed
transaction.

"Our corporate credit rating incorporates HRB's aggressive
financial policies under the control of a financial sponsor, which
will likely use the company as a platform for further acquisitions
in the personal care space, resulting in adjusted debt to EBITDA
sustained above 6x for at least the next two to three years," said
S&P Global Ratings credit analyst Jerry Phelan.  S&P has also
factored in HRB's weak product portfolio which is anchored by a few
older, value-priced brands whose overall low- to mid-single-digit
dollar market share could erode over time due to limited
advertising.  Moreover, its brand portfolio—which includes Zest
soap, V05 and White Rain shampoos, Firefly children's toothbrushes
and Reach adult toothbrushes—commands little pricing power with
large retailers and is thus susceptible to an inability to pass
through higher input costs.  If commodity costs increase
meaningfully, HRB's profitability and credit ratios would likely
deteriorate.  Profits could also be hurt by changes in retailer
strategies as HRB's customer concentration is high.  S&P believes
several large retailers may be embarking on new cost reduction
initiatives which could negatively impact suppliers.

The stable outlook on HRB incorporates S&P's expectation for about
$25 million free cash flow generation over the next 12 months and
overall profit stability despite recent weakness in the legacy HRB
business.  S&P expects the company to achieve cost synergies from
the Dr. Fresh acquisition that largely offset expected profit
pressure from retailer price concessions, tough competition, and
potentially higher input costs.  S&P expects adjusted debt to
EBITDA to remain below 7x.

S&P could lower its ratings if EBITDA deteriorates, potentially due
to an inability to realize acquisition-related cost reductions,
retailer pricing efforts that squeeze suppliers, escalating
competition from larger competitors seeking to gain share across
the pricing spectrum, or input cost increases that the company is
not able to pass on to retailers.  S&P could lower the ratings if
adjusted debt to EBITDA approaches 7.5x which S&P estimates could
result if EBITDA falls by more than 10%.

Due to the company's financial sponsor ownership and relatively
weak credit ratios, a higher rating is unlikely over the next 12
months.  However, an upgrade could occur in the future if the
company is able to grow organically and make acquisitions which
strengthen and diversify the product portfolio while sustaining
adjusted debt to EBITDA below 5x.  A higher rating would also be
predicated on our view that a re-leveraging event is highly
unlikely.  This would most likely require a clear path to the
financial sponsor exit.


IMPACTING A GENERATION: Taps Paul Reece Marr as Legal Counsel
-------------------------------------------------------------
Impacting A Generation Inc. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Georgia to hire legal counsel.

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

Paul Reece Marr, Esq., will charge an hourly rate of $325.
Paralegals and clerks will charge $125 per hour and $50 per hour,
respectively.

Mr. Marr disclosed in a court filing that he does not represent any
interest adverse to the Debtor or its bankruptcy estate.

The firm can be reached through:

     Paul Reece Marr, Esq.
     Paul Reece Marr, P.C.
     300 Galleria Parkway, N.W., Suite 960
     Atlanta, GA 30339
     Phone: 770-984-2255
     Email: paul@paulmarr.com

               About Impacting A Generation Inc.

Impacting A Generation Inc. sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Ga. Case No. 17-54072) on March 6,
2017.  The petition was signed by Odis Sneed, chief executive
officer.  

At the time of the filing, the Debtor estimated assets and
liabilities of less than $500,000.


INFOGROUP INC: S&P Raises CCR to 'B' on Pending Acquisition
-----------------------------------------------------------
S&P Global said that it raised its corporate credit rating on
Dallas-based Infogroup Inc. one notch to 'B' from 'B-'.  The rating
outlook is stable.

At the same time, S&P assigned its 'B+' issue-level rating and '2'
recovery rating to the company's proposed senior secured first-lien
credit facility, which comprises a $30 million revolving credit
facility and a $250 million term loan.  The '2' recovery rating
indicates S&P's expectation for substantial (70%-90%; rounded
estimate: 80%) recovery of principal for lenders in the event of a
payment default.

Court Square Capital Partners L.P. will use the proceeds from the
debt borrowings, along with equity invested to fund the purchase
price of Infogroup from CCMP Capital Advisors L.P.

S&P will withdraw its issue-level and recovery ratings on
Infogroup's existing senior secured debt after the transaction
closes.

"The upgrade reflects our expectation that Infogroup will have
improved discretionary cash flow (DCF) because its legacy tax
penalty payments have been settled and we no longer have immediate
concerns regarding its covenant headroom levels under the new
capital structure," said S&P Global Ratings' credit analyst Kathryn
Archibald.  "Furthermore, we expect that the company's leverage
will decline to mid-4x area by year-end 2017 due to continuing
mid-single-digit percentage growth in its operating performance."

The stable outlook reflects S&P's expectation for continued revenue
and EBITDA growth that will allow Infogroup to generate modest DCF
of $15 million to $20 million and maintain leverage at or below 5x
in 2017.

S&P could lower the corporate credit rating if it expects
Infogroup's DCF to be below $10 million on a sustained basis due to
weak operating performance, or if S&P believes the company will
undertake shareholder rewarding initiatives, including a
debt-financed divided, that would increase leverage above 6x.

Although unlikely over the next 12 months, S&P could raise the
rating if the company grows and diversifies its business and
pursues a prudent financial policy such that its long-term leverage
remains below 5x.


ISLA BONITA INVESTMENT: Full Payment in Installments for Unsecureds
-------------------------------------------------------------------
Isla Bonita Investment Holding Company, Inc., filed with the U.S.
Bankruptcy Court for the District of Puerto Rico a disclosure
statement to accompany its plan of reorganization.

Class 2, Allowed General Unsecured Claims, is impaired under the
plan. The debt under this class has been estimated by the Debtor in
the amount of no more than $5,269.03, including present value.
Holders of Allowed General Unsecured Claims will be paid in full
without interest.

This class will receive payments from the installments made by the
Debtor to the Chapter 11 Trustee.  

All claims will be paid with available funds arising from the
Debtor's operations,  available cash balance as of the Effective
Date, and the Debtor's continued operations.

A full-text copy of the Disclosure Statement is available at:

          http://bankrupt.com/misc/prb16-06580-11-37.pdf

                        About Isla Bonita

Isla Bonita Investment and Holding Co, Inc., filed a Chapter 11
bankruptcy petition (Bankr. D.P.R. Case No. 16-06580) on August
18, 2016, disclosing under $1 million in both assets and
liabilities.  The Debtor is represented by Jose Guillermo
Gonzalez, Esq.

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


J.C. PENNEY: S&P Raises CCR to 'B+' on Continued Turnaround
-----------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on J.C.
Penney Co. Inc. (JCP) to 'B+' from 'B'.  The outlook is positive.

At the same time, S&P raised its issue-level ratings on the
company's debt in conjunction with the raised corporate credit
rating.  There were no changes to the recovery ratings.

"We based the upgrade on our view that JCP's turnaround and
strategic direction remain sustainable in the challenging U.S.
department store environment and have positioned the company to
keep leverage under 5x and generate free cash flow of at least $150
million. In the most recent quarter, net sales were about $4.0
billion (down less than 1% year over year) and comparable-store
sales fell 0.7% for the quarter," said credit analyst Robert
Schulz.  "These results along with flat full-year same-store sales
were somewhat better than many department store peers.  The
company's home, Sephora, and salon segments performed well in the
quarter.  Gross margin fell 100 basis points (bps) to 33.1% (the
impact of higher promotional activity and continued growth in both
online and major appliances, which are lower margin).  Ongoing cost
reductions supported large improvements in full-year and
fourth-quarter adjusted EBITDA."

The positive outlook reflects S&P's view that there is at least a
one-in-three chance of an upgrade over the next year if the company
exceeds S&P's expectations in executing its merchandising
strategies, EBITDA grows, and free cash flow increases, resulting
in sustained leverage better than S&P's current
expectations—heading towards 4x for example.  S&P would also need
to believe the company's operating performance prospects will
position it to refinance the 2019 maturities.

S&P could raise the rating if adjusted EBITDA seems capable of
reaching approximately $1.5 billion versus S&P's base-case forecast
of about $1.3 billion in 2019.  This would occur if, for example,
net sales growth is consistently positive with a gross margin
increase of about 100 bps from 2016.  This would support leverage
under 4x if capital allocation remains largely focused on credit
metrics and longer dated maturities versus dividends or share
repurchases.  Other supporting metrics for an upgrade would include
prospects for positive cash flow (after capital spending) of around
$400 million or more.

S&P could revise the outlook to stable if the company's performance
becomes stagnant because of merchandising missteps or if consumer
spending erodes unexpectedly, which would reduce prospects for an
upgrade.  In such a scenario, S&P would continue to believe
business and credit metrics are unlikely to improve further to
support a higher rating.



JPS COMPLETION: Files Chapter 11 Plan of Liquidation
----------------------------------------------------
JPS Completion Fluids, Inc., filed with the U.S. Bankruptcy Court
for the Western District of Texas a disclosure statement dated
March 1, 2017, accompanying the plan of liquidation.

The Plan generally provides for the liquidation of all property of
the estate and assets of the Debtor with distributions in priority
as provided in accordance with the terms of the various classes in
the Plan, and managed through a liquidating trust.

Ownership Interests are cancelled.

The Plan provides for the creation of a Liquidating Trust to hold
the proceeds of the sale of the Debtor's assets and for a
liquidating trustee to make distributions in accordance with the
Plan.

All Class 3 Unsecured Claims, including any Under-Secured
Deficiency Claim and Executory Contract Rejected Claims, will be
paid up to the full the face amount of the allowed claim commencing
after the later of the Effective Date of the Plan, or the date the
Class 3 Claim becomes an allowed claim, if, as and when the
Liquidating Trust has available funds for distributions, if any.
This Class 3 is made up of all Unsecured Creditors who are not
defined in one of the other Classes, and includes, but is not
limited to, the Trade Creditors of the Debtor, as well as Claims
related to Disputed Claims, but excludes claims of Insiders and
deficiency claims of Secured Creditors.  Any pending claims that
are disputed claims will be paid only when all the claims are
liquidated pursuant to estimation, and fully settled pursuant to an
estimation, agreement of the parties, ADR, Arbitration Proceeding,
or Final Order of the Court.

Any pending Class 3 Claims, including any Under-Secured Deficiency
Claim and Executory Contract Rejected Claims, that are disputed
claims will be paid only when all the claims are liquidated and
fully settled pursuant to estimation, ADR, Arbitration Proceeding,
agreement of the parties, or Final Order of the Court.

Class 3 is impaired.

The Plan expressly provides for the sale of substantially all of
the Debtor's assets and liquidation of the Debtor which, as a
matter of law, is feasible.  The funds which the Debtor expects to
be generated by the disposition of the estate property, as well as
the funds already generated by the collection of accounts is
anticipated to be sufficient to fund all distributions under the
Plan and to establish a reasonable Reserve, including the costs of
administering the Liquidating Trust.  The Plan satisfies Section
1129(a)(11) of the Bankruptcy Code, because it provides for the
sale of substantially all of the Debtor's assets and creates a
Liquidating Trust from which all distributions to allowed claims
can be paid.

The Disclosure Statement is available at:

         http://bankrupt.com/misc/txwb16-51110-170.pdf

                  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.


JTP CORP: Remaining Claims to be Paid from Property Sale Proceeds
-----------------------------------------------------------------
J.T.P. Corp. filed with the U.S. Bankruptcy Court for the District
of Colorado a disclosure statement to accompany their amended plan
of reorganization, dated Feb. 28, 2017, which provides the Debtor
with an opportunity to sell its properties in the ordinary course
of business and satisfy its debts as restructured under the plan.

This amended plan incorporates the Settlement Agreements with
Bluebird Mortgage Corp. and ODS Financing LLC. pursuant to which
the Class 2 and Class 3 claims held by these creditors have been
paid in full and the secured liens held by BMC and ODS against the
Sale Proceeds released. Class 5  claims have been paid in full
pursuant to Settlement Agreements filed with the Court other than
the Claim filed by Jonathan Carlson, which the Debtor filed a
motion to disallow. Carlson's claim to the extent allowed by the
Bankruptcy Court will be paid from the remaining Sale Proceeds.

The Class 4 Claims held by the Jefferson County Treasurer will be
paid in full pursuant to 11 U.S.C. section 1129(a)(9)(C) plus
statutory interest under Colorado law through equal monthly
installments over five years from the petition date. The Class 4
claims held by the Jefferson  County Treasurer are therefore
unimpaired. The Jefferson County Treasurer shall retain its secured
liens against the Carr Street Property until the Class 4 claims are
paid in full. The Class 6 Interests shall be retained by Doug
Walters and Ann Russo.

The Debtor shall remain in business and continue to acquire,
improve, and sell primarily residential real property to satisfy
the Class 4 claim in full. The remaining Sale Proceeds will provide
the Debtor the means to pay all remaining claims and continue to
operate as a successful business in its community.  

The previous plan stated that litigation and any recovery from the
Adversary Proceeding against BMC will fund payment of Allowed
Claims and Interests under the Plan.

A full-text copy of the Disclosure Statement is available at:

       http://bankrupt.com/misc/cob16-15232-127.pdf

                    About J.T.P. Corp.

J.T.P. Corp. is in the business of acquiring, improving, and
selling or "flipping" primarily residential real property in
theDenver metropolitan area. J.T.P. Corp. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Colo. Case No.
16-15232) on May 25, 2016.


KEEPERS INC: Seeks to Hire Madoff & Khoury as Legal Counsel
-----------------------------------------------------------
Keepers, Inc. seeks approval from the U.S. Bankruptcy Court for the
District of Massachusetts to hire legal counsel.

The Debtor proposes to hire Madoff & Khoury LLP to give legal
advice regarding its duties under the Bankruptcy Code, and provide
other legal services related to its Chapter 11 case.

The firm received a retainer in the amount of $6,000.  In addition,
the Debtor has agreed to pay Madoff & Khoury an additional retainer
of $500 per week, to be placed in the firm's IOLTA account.

David Madoff, Esq., disclosed in a court filing that he and other
members of the firm are "disinterested" as defined in section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     David B. Madoff, Esq.
     Steffani M. Pelton Nicholson, Esq.
     Madoff & Khoury LLP
     124 Washington Street
     Foxboro, MA 02035
     Phone: 508-543-0040

                        About Keepers Inc.

Keepers, Inc. is a restaurant located in West Boylston,
Massachusetts operating under the name Keepers Pub.  It is located
next door to its affiliated restaurant, Fynders Inc., which does
business as Fynders Pub.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Mass. Case No. 17-40401) on March 7, 2017.  The
petition was signed by Kathleen McCormick, president.  The case is
assigned to Judge Christopher J. Panos.

At the time of the filing, the Debtor disclosed $20,200 in assets
and $1.67 million in liabilities.


KENTUCKY ASSOCIATES: Taps Hilco Valuation as Tax Consultant
-----------------------------------------------------------
Kentucky Associates, L.L.C. seeks approval from the U.S. Bankruptcy
Court for the District of New Jersey to hire Hilco Valuation
Services LLC.

Hilco will provide real property tax consulting services to the
Debtor for a contingent fee of 30% of the annual property tax
savings.

Frank Lima, managing director of Hilco, disclosed in a court filing
that his firm does not hold or represent any interest adverse to
the Debtor's bankruptcy estate, and that the firm is
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

                     About Kentucky Associates

Kentucky Associates, L.L.C. sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. N.J. Case No. 16-21083) on June 7,
2016. The petition was signed by Michael Joffe, member. The case is
assigned to Judge Jerrold N. Poslusny Jr. The Debtor disclosed
total assets of $1.75 million and total debts of $1.23 million.

Deiches & Ferschmann represents the Debtor as bankruptcy counsel.
The Debtor hired Thompson & Thompson as tax appeal counsel, and
Eisenberg Gold Cettei Agrawal, P.C. as special counsel.

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


LIGHTNING DOCK: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor affiliates filing separate Chapter 11 bankruptcy petitions:

  Debtor                                              Case No.  
  ------                                              --------
  Lightning Dock Geothermal HI-01, LLC                17-10567
  a Delaware limited liability company
     aka Lightning Dock Geothermal No. 1 HI-01, LLC
  136 South Main Street
  Kearns Building, Suite 600
  Salt Lake City, UT 84101

  Los Lobos Renewable Power, LLC                      17-10568
  a Delaware Limited Liability Company
  136 South Main Street
  Kearns Building, Suite 600
  Salt Lake City, UT 84101

Business Description: Lightning Dock owns and operates the first
                      and only utility scale geothermal energy
                      plant in New Mexico, known as the Dale
                      Burgett Geothermal Plant.  The Plant is
                      located in the Animas Valley of southwest  
                      New Mexico, approximately 20 miles southwest

                      of Lordsburg, New Mexico.  Commissioned in
                      December 2013, the Plant currently has the
                      capacity to generate up to 4 MW electrical
                      energy, which it sells to Public Service
                      Company of New Mexico under a long-term
                      power purchase agreement.

                      Los Lobos is a holding company whose sole
                      purpose is to hold 100% of the membership   
                      interests in Lightning Dock.  Non-debtor
                      Raser Power Systems, LLC is a holding company

                      whose sole purpose is to own 100% of the
                      membership interest in Los Lobos.  Non-Debtor

                      Cyrq Energy owns 100% of the membership
                      interests in Raser Power.

Chapter 11 Petition Date: March 14, 2017

Court: United States Bankruptcy Court
       District of New Mexico (Albuquerque)

Judge: Hon. David T. Thuma

Debtors' Counsel: Samuel I. Roybal, Esq.
                  WALKER & ASSOCIATES, P.C.
                  500 Marquette, NW, Ste 650
                  Albuquerque, NM 87102
                  Tel: 505-766-9272
                  Fax: 505-766-9287
                  E-mail: sroybal@walkerlawpc.com

                        - and -

                  Thomas D Walker, Esq.
                  WALKER & ASSOCIATES, P.C.
                  500 Marquette Ave NW Ste 650
                  Albuquerque, NM 87102-5309
                  Tel: 505-766-9272
                  E-mail: twalker@walkerlawpc.com

Debtors'
Financial
Advisor:          RPA ADVISORS, LLC

                                           Estimated   Estimated
                                            Assets    Liabilities
                                           ---------  -----------
Lightning Dock Geothermal                  $10M-$50M    $1M-$10M
Los Lobos Renewable                          $0-$50K   $10M-$50M

The petitions were signed by Nicholas Goodman, chief executive
officer.

Lightning Dock Geothermal's List of 20 Largest Unsecured Creditors:


   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Welsco Corporation                    Trade Debt        $290,070
PO Box 888
Fallon, NV 89407
Tel: (775) 423-6619
Email: welscocorp@gmail.com

Carroll Strategies Public Relations  Professional        $47,500
Email: info@carrollstrategies.com      Services

Macek Power                           Trade Debt         $42,140

DC Engineering                        Trade Debt         $22,665

Well Analysis Corp, Inc               Trade Debt         $21,454

Hall Environmental Analysis           Trade Debt         $21,111
Laboratory
Email: vicki@hallenvironmental.com

Freshfields Bruckhaus Deringer       Professional        $21,031
                                       Services

Philadelphia Consultants              Trade Debt         $14,481

CTrans                                Trade Debt         $12,200

Water Movers Inc                      Trade Debt         $11,120

Columbus Electric Cooperative         Utilities          $10,860
Email: barbarag@col-coop.com

DL Sanders, LLC                     Professional         $10,500
Email: esquiperro@gmail.com           Services

Champion Technology Services, Inc    Trade Debt           $9,596

Lummus Consultants Intl Inc          Trade Debt           $9,286
Email: terry.turnock@lummus.com

John Crane                           Trade Debt           $6,693
Email: steven.chandler@johncrane.com

Yellow Jacket Drilling               Trade Debt           $5,000
Services, LLC

Airgas Refrigerants, Inc.            Trade Debt           $4,730  

Email: robert.wright2@airgas.com

Badger Western Exploration, Inc.     Trade Debt           $2,735

Sierrita Mining & Ranching Co        Trade Debt           $2,500

Animas Service Center                Trade Debt           $2,319
Email: joffutt@outlook.com

Los Lobos Renewable Power's List of 1 Unsecured Creditor:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Evergreen FE Lightning Dock, LLC        Loan          $3,014,298
1 c/o FE Clean Energy Group
22 Thorndal Cir #3
Darien, CT 06820
TRG Management LP
280 Park Avenue, 30 th Floor
New York, NY 10016
Sean Reilly
Email: sean.reilly@rohatyngroup.com


LONG-DEI LIU: Faces Ongoing Civil Case, PCO 5th Report Says
-----------------------------------------------------------
Constance Doyle, Patient Care Ombudsman for Long-Dei Liu, has filed
a Fifth Interim Report for the period of January 1, 2017 through
February 28, 2017.

The PCO notes that there are no issues identified during the
two-month visit. However, the Debtor still faces an ongoing civil
case and waits for the appeal.

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

     http://bankrupt.com/misc/cacb16-11588-253.pdf

                  About Long-Dei Liu

Orange, Calif.-based Long-Dei Liu filed for Chapter 11 bankruptcy
protection (Bankr. C.D. Cal. Case No. 16-11588). Judge Theodor
Albert presides over the case. Long-Dei Liu, MD, is a single
practitioner who has practiced obstetrics and gynecology since
1981.


LUKE'S INCORPORATED: April 11 Plan Confirmation Hearing
-------------------------------------------------------
The U.S. Bankruptcy Court for the District of South Carolina
conditionally approved the disclosure statement explaining Luke's
Incorporated's amended plan of reorganization and scheduled for
April 11, 2017, 10:30 AM, the hearing on final approval of the
disclosure statement, if a written objection has been timely filed,
and for the hearing on confirmation of the plan.

April 4 is set as the last day for filing written acceptances or
rejections of the plan.  Ballots accepting or rejecting the plan
will be counted only if received by the Court on or before April
4.

April 4 is also set as the last day for filing and serving written
objections to the disclosure
statement and confirmation of the plan.

An initial disclosure statement was filed on Jan.3, 2017, and
objections were filed to that disclosure statement by the Office of
the U.S. Trustee and the Internal Revenue Service. The IRS alleged
in its objection that the Debtor was in arrears with post-petition
federal withholding taxes. The Debtor suggests she is not and will
prove the same. As to the IRS portion of the objection that states
it is entitled to 4% fixed interest as opposed to 3% statutory
interest, the Debtor agrees and incorporates that change in this
current disclosure statement. The Debtor proposes in this new
disclosure statement to resolve concerns stated by the U.S. Trustee
in her objection to the original disclosure statement.

Under the amended plan, the Debtor now proposes to pay tax
creditors their unsecured priority claims in full with 4% interest
over a period of 50 months. The general unsecured creditors will
still get 25% of their respective debts on a pro rata basis without
interest over a period not to exceed 60 months. No secured claims
have been filed with the Court.

All payments will commence on the effective date of the plan which
is the 15th day after it is confirmed by the court.

A full-text copy of the Amended Disclosure Statement is available
at:

             http://bankrupt.com/misc/scb16-03362-58.pdf

                   About Luke's Incorporated

Luke's Incorporated, a sports bar and grill in Rock Hill, South
Carolina, sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D. S.C. Case No. 16-03362) on July 6, 2016.  The Debtor is
represented by Robert H. Cooper, Esq., at The Cooper Law Firm.

An official committee of unsecured creditors has not yet been
appointed in the Debtor's case.


LUKE'S LOCKER: Taps Rosen Systems to Auction Surplus Assets
-----------------------------------------------------------
Luke's Locker Incorporated seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Texas to hire Rosen Systems,
Inc.

The Debtor tapped the firm in connection with the sale of its
furniture, equipment and other surplus assets stored in its central
distribution warehouse.

The services to be provided by the firm include preparing the
assets for online auction, advertising the auction, managing the
online bidding, and supervising the exchange with the buyers.

The firm will be paid a buyer's premium of 15%, plus reimbursement
of work-related expenses estimated to be approximately $4,500.

Rosen has no connections with the Debtor or any of its creditors,
according to court filings.

The firm can be reached through:

     Michael D. Rosen
     Rosen Systems, Inc.
     2323 Langford St
     Dallas, TX 75208
     Phone: (972) 248-2266
     Phone: (800) 527-5134
     Fax: (972) 248-6887
     Email: info@rosensystems.com

                About Luke's Locker Incorporated

Luke's Locker Incorporated, owner of Luke's Locker fitness and
running stores in Texas, and its affiliates sought Chapter 11
protection (Bankr. D. Tex. Lead Case No. 17-40126) on Jan. 24,
2017.  The petitions were signed by Matthew Lucas, president and
CEO.  The cases are assigned to Judge Brenda T. Rhoades.  

Melissa S. Hayward, Esq., at Franklin Hayward LLP, in Dallas,
serves as the Debtors' counsel.   Joseph Sullivan serves as chief
restructuring officer.

Luke's Locker estimated $1 million to $10 million in assets and
liabilities.

No trustee or examiner has been appointed in the Debtors' cases.


MARY'S WOODS: Fitch Rates Series 2017A/B Revenue Bonds 'BB'
-----------------------------------------------------------
Fitch Ratings has assigned a 'BB' rating to the following Public
Finance Authority (WI) bonds, issued on behalf of Mary's Woods at
Marylhurst (Mary's Woods):

-- $120,815,000 senior living revenue and refunding bonds, series
2017A;

-- $33,750,000 senior living revenue and refunding bonds, series
2017B-1;

-- $15,000,000 senior living revenue and refunding bonds, series
2017B-2;

-- $11,500,000 senior living revenue and refunding bonds, series
2017B-3.

The bonds are expected to be fixed-rate, issued to fund or
reimburse capital expenditures, refund existing debt, fund
capitalized interest, fund a debt service reserve, and pay costs of
issuance. The bonds are expected to price the week of April 3 via
negotiation.

The Rating Outlook is Stable.

SECURITY

A pledge of obligated group (OG) gross revenues, a leasehold
mortgage lien on certain property, and a debt service reserve.

KEY RATING DRIVERS

SIGNIFICANT PRO FORMA DEBT: The 'BB' rating reflects the sizeable
pro forma leverage that Mary's Woods' financial profile will bear
post-issuance in fiscal 2017 (June 30 year-end). Through six
months-ended Dec. 31, 2016 pro forma maximum annual debt service
(MADS) equaled nearly 30% of revenues and with $24 million in pro
forma unrestricted liquidity supporting a thin 3x pro forma cushion
ratio.

LARGE PROJECT RISK: The addition of 192 units will increase the
campus by over 55%, and carries the risks of cost overruns and
delays, as well as the conversion of presales to sales and unit
occupancy. Still, Fitch notes the project is very well subscribed,
as the independent living units (ILUs) are 98% presold, a
guaranteed maximum price contract will protect Mary's Woods from
some potential cost overruns, and the organization successfully
completed an ILU villa expansion in 2015.

STRONG OCCUPANCY: Mary's Woods has benefitted from very strong and
consistent occupancy across its campus, averaging well over 90% for
all units.

FAVORABLE SERVICE AREA CHARACTERISTICS: The primary service area
boasts favorable income, growth, and real estate trends which have
helped support strong demand and high occupancy, as well as
mitigate competitive threat.

RATING SENSITIVITIES

PROJECT EXECUTION: The 'BB' rating incorporates the expectation
that Mary's Woods at Marylhurst (Mary's Woods) will complete its
expansion project on time and within budget. Meaningful velocity of
presales coupled with management's success with prior campus
expansion projects is expected to minimize the risks of cost
overruns and project delays through construction, ending in May
2019. Upward rating movement is likely upon successful completion
of the expansion project after temporary debt is repaid and the
project reaches stabilized occupancy.

STEADY PROFITABILITY AND OCCUPANCY: Continued robust occupancy and
demand for services is expected through the near to medium-term,
supporting liquidity preservation through the construction and fill
period ending by April 2021.

CREDIT PROFILE

Mary's Woods at Marylhurst is a Type B continuing care retirement
community (CCRC) which opened in 2001 in Lake Oswego in Oregon's
Willamette Valley and was formed and sponsored by the Sisters of
the Holy Names of Jesus and Mary (SNJM, Sisters)to provide
residential and continuing care services to Sisters and other
community members.

Mary's Woods consists of 233 independent living apartments, 50
independent living villas, 55 assisted living units (ALUs), 23
memory support beds, 26 residential care beds and 5 licensed
skilled nursing beds. Total revenue was $26.5 million in fiscal
2016 (June 30 year-end).

The Mary's Woods campus is leased from the Sisters through a
long-term ground lease that was signed in 1999 with a current term
through 2044, which will be amended to 50 years plus two 10 year
extensions. Upon termination of the ground lease, Mary's Woods has
the first right of refusal to purchase the land or the land and
development revert back to the Sisters.

Rental expense in fiscal 2016 totaled approximately $1.04 million,
of which $926,844 was subordinate to debt service. Base rent (on
parity with outstanding debt) is fixed going forward at $75,000
annually then $150,000 annually post-expansion, while additional
rent (subordinate to outstanding debt) of $197/month per unit is
subject to an annual increase.

SIZEABLE CAMPUS EXPANSION

Mary's Woods is undertaking a significant expansion project, adding
144 ILUs and 48 ALUs to its 392-unit campus, a nearly 50% increase
in size. Projects of this scale carry meaningful short-term risk,
including that of cost overruns, delays, and slow unit fill, all of
which could hamper Mary's Woods' ability to meet its debt
obligations. However, several mitigants to these risks are present.
Of note, presales for the ILUs have been very robust, with 75%
presold after three months in September 2016, and were at 98%
(141/144) through March 6, 2017. Additionally, management has a
history of successful projects, including a recent 17-unit ILU
villa expansion in 2015.

Total project cost is estimated at $119.6 million, which will be
funded primarily with the series 2017 bonds. A $71.74 million
entrance fee pool will be used to redeem the $60.25 million in
temporary debt by 2021. A guaranteed maximum price contract is
forthcoming, and construction is planned from May 2017 to May 2019.
ILU move-ins are budgeted to occur from November 2018 with
stabilization by April 2021. Through fiscal 2016, Mary's Woods had
spent $3.3 million on the project (and $5.8 million through Dec.
31, 2016), which will increase to $7.6 million by bond issuance, of
which $5.6 million will be reimbursed.

SOLID DEMAND CHARACTERISTICS

Occupancy levels have been consistently solid, at well over 90%
across the campus. As of Dec. 31, 2016 Mary's Woods had 99%
occupancy in its ILUs over 95% occupancy in its ALUs and memory
support units, 85% occupancy in its residential care units, and 80%
occupancy in its five skilled nursing beds. Further, its ILU
waitlist had a very robust 338 depositors as of Dec. 31, 2016, with
favorable wealth and income indicators.

Overall economic indicators are solid within the primary service
area, with favorable growth, income, and real estate values driving
strong demand for CCRC services, and despite some competition,
other area CCRCs maintain robust occupancy as well. In addition,
the net penetration rate required for Mary's Woods to achieve
stabilized occupancy within its ILUs is a very low 2.2%.

DEBT PROFILE

Mary's Woods will issue a total of approximately $180 million in
series 2017 bonds, of which $140 million is new money and $40
million is refinancing. Of the $140 million, $60.3 million will be
tax-exempt mandatory paydown securities (TEMPS) and $119 million
will be permanent debt outstanding post-project. Pro forma maximum
annual debt service (MADS; excluding temporary debt) equals
approximately $8 million. The first year of full MADS covenant
testing will occur the earlier of the next full fiscal year of
stabilized (93%) occupancy or fiscal 2023.

The bonds will be used to fund a portion of the expansion project
($119 million), fund a debt service reserve for the series 2017A
and 2017B bonds, fund 30 months of capitalized interest, and pay
costs of issuance. The bonds will also be used to refund Mary's
Woods' outstanding debt, which includes approximately $35.8 million
in series 2010 and 2014 variable-rate bank debt, as well as to
terminate an associated swap for approximately $1 million.

Fitch has classified Mary's Woods' long-term ground lease as a
capital lease rather than an operating lease as per the audit. The
capitalization reflects the nature of the ground lease as an
alternative to owning the asset or executing a capital lease. The
ground lease obligation was valued by applying an 8x multiple to
the annual rental expense, which is the standard Fitch multiple in
North American markets. Fitch has also adjusted debt service
coverage to incorporate the operating lease as debt (operating
lease added to debt service requirement and to net income
available).

Fitch's calculation differs from the covenant calculation, which
includes the additional rent in net income available divided by
debt service on parity indebtedness (bonded debt plus annual base
rent).

For fiscal 2016, Fitch calculated its adjusted debt service
coverage of pro forma MADS at 0.7x compared to the indenture
calculation, which would be 0.8x. Actual debt service coverage was
2.6x in fiscal 2016 per covenant calculation.

DISCLOSURE

Mary's Woods will covenant to provide annual disclosure within 120
days of fiscal year-end and quarterly disclosure within 45 days of
quarter-end for the first three quarters and within 60 days of
quarter-end for the fourth quarter. Disclosure to Fitch has been
timely and thorough, with very good access to management.



MESOBLAST LIMITED: MAGIM Beneficially Owns 12.5% Equity Stake
-------------------------------------------------------------
In an amended Schedule 13G filed with the Securities and Exchange
Commission, M&G Investment Management Limited reported that as of
Dec. 31, 2016, it beneficially owns 47,797,076 shares of common
stock of Mesoblast Limited representing 12.52 percent of the shares
outstanding.  M&G Investment Funds 3 also reported benefical
ownership of 39,963,520 common shares.
    
All the securities covered by the report are legally owned by
MAGIM's Investment advisory clients, and none are directly owned by
MAGIM.  M&G Investment Funds 3 is an open ended investment company
with variable capital, incorporated in England and Wales and
authorized by the Financial Conduct Authority.  It is not
registered with the Securities Exchange Commission under the
Investment Company Act of 1940.

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

                     https://is.gd/NNVRJ4

                     About Mesoblast Ltd.

Melbourne, Australia-based Mesoblast Limited (ASX:MSB; Nasdaq:MESO)
develops cell-based medicines.  The Company has leveraged its
proprietary technology platform, which is based on specialized
cells known as mesenchymal lineage adult stem cells, to establish a
broad portfolio of late-stage product candidates.  Mesoblast's
allogeneic, 'off-the-shelf' cell product candidates target advanced
stages of diseases with high, unmet medical needs including
cardiovascular diseases, immune-mediated and inflammatory
disorders, orthopedic disorders, and oncologic/hematologic
conditions.

As of Dec. 31, 2016, Mesoblast had $660.88 million in total assets,
$150.36 million in total liabilities and $510.51 million in total
equity.

Mesoblast reported a loss before income tax of $90.82 million for
the year ended June 30, 2016, compared to a loss before income
tax of $96.24 million for the year ended June 30, 2015.

PricewaterhouseCoopers, in Melbourne, Australia, 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 that raise substantial
doubt about its ability to continue as a going concern.


MESOBLAST LIMITED: Silviu Itescu Holds 17.88% of Ordinary Shares
----------------------------------------------------------------
Silviu Itescu disclosed in a regulatory filing with the Securities
and Exchange Commission that as of Dec. 31, 2016, he beneficially
owns 68,244,642 Ordinary Shares, no par value, of Mesoblast Limited
representing 17.88 percent based on 381,654,048 ordinary shares
issued and outstanding as of Dec. 31, 2016.  The amount
includes (a) 67,756,838 ordinary shares owned directly by Dr.
Itescu and (b) 487,804 ordinary shares owned by Josaka Investments
Pty Ltd., an Australian corporation and the trustee of Dr. Itescu's
self-managed superannuation fund.  A full-text copy of the
regulatory filing is available for free at:

                      https://is.gd/KyRE0u

                      About Mesoblast Ltd.

Melbourne, Australia-based Mesoblast Limited (ASX:MSB; Nasdaq:MESO)
develops cell-based medicines.  The Company has leveraged its
proprietary technology platform, which is based on specialized
cells known as mesenchymal lineage adult stem cells, to establish a
broad portfolio of late-stage product candidates.  Mesoblast's
allogeneic, 'off-the-shelf' cell product candidates target advanced
stages of diseases with high, unmet medical needs including
cardiovascular diseases, immune-mediated and inflammatory
disorders, orthopedic disorders, and oncologic/hematologic
conditions.

As of Dec. 31, 2016, Mesoblast had $660.88 million in total assets,
$150.36 million in total liabilities and $510.51 million in total
equity.

Mesoblast reported a loss before income tax of $90.82 million for
the year ended June 30, 2016, compared to a loss before income
tax of $96.24 million for the year ended June 30, 2015.

PricewaterhouseCoopers, in Melbourne, Australia, 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 that raise substantial
doubt about its ability to continue as a going concern.


MITEL NETWORKS: S&P Affirms Then Withdraws 'B+' CCR
---------------------------------------------------
S&P Global Ratings affirmed its 'B+' long-term corporate credit
rating on Mitel Networks Corp.  The outlook is stable.

Subsequently, S&P withdrew its corporate credit rating on the
company at the issuer's request.

At the same time, S&P Global Ratings withdrew all of its
issue-level ratings on the company's credit facility as the debt
has been refinanced.



NAKED BRAND: Bard Associates Has 6.9% Equity 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 575,290 shares of common stock and
warrants of Naked Brand Group, Inc. representing 6.9 percent of the
shares outstanding.  The amount beneficially owned by the reporting
person is comprised of 416,943 shares and 158,347 warrants.  A
full-text copy of the regulatory filing is available at:

                    https://is.gd/NL1KMB

                      About Naked Brand

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

Naked Brand reported a net loss of US$19.06 million on US$1.38
million of net sales for the year ended Jan. 31, 2016, compared to
a net loss of US$21.07 million on US$557,000 of net sales for the
year ended Jan. 31, 2015.

As of July 31, 2016, Naked Brand had US$2.99 million in total
assets, US$1.44 million in total liabilities and US$1.55 million in
total stockholders' equity.

BDO USA, LLP, in New York, NY, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Jan. 31, 2016, noting that the Company incurred a net loss of
$19,063,399 for the year ended Jan. 31, 2016, and the Company
expects to incur further losses in the development of its business.
This condition raises substantial doubt about the Company's
ability to continue as a going concern, the auditors said.


NDB COMPANY: Finalizes Liquidation Distribution
-----------------------------------------------
N.D.B. COMPANY INC., an affiliate of North Dallas Bank & Trust Co.
(the "Bank"), under the Company's plan of liquidation and
dissolution, the Company will distribute to the owners of the
Bank's common stock as of record date March 31, 2017, a cash
distribution in the amount of $4.32 per share.  The distribution
will be made on April 7, 2017.

N.D.B. COMPANY INC. is a trustee affiliate of North Dallas Bank &
Trust Co.  Any forward looking estimates are based on current
circumstances which may change in the future and are not
guaranteed.

North Dallas Bank & Trust Co. is an independent bank established in
1961 with current locations in Dallas, Plano, Irving, Frisco and
Addison, Texas.


NEOVASC INC: FMR LLC Ceases to be 5% Shareholder
------------------------------------------------
In an amended Schedule 13G filed with the Securities and Exchange
Commission on Feb. 13, 2017, FMR LLC and Abigail P. Johnson
disclosed that they beneficially owned 2,600,000 shares of common
stoc of Neovasc Inc. representing 3.304% of the shares outstanding.
A full-text copy of the regulatory filing is available for free at
https://is.gd/dTsjS4

                     About Neovasc Inc.

Neovasc Inc. (CVE:NVC) -- http://www.neovasc.com/-- is a Canadian
specialty medical device company that develops, manufactures and
markets products for the rapidly growing cardiovascular
marketplace.  Its products in development include the Tiara, for
the transcatheter treatment of mitral valve disease and the Neovasc
Reducer for the treatment of refractory angina.  The Company also
sells a line of advanced biological tissue products that are used
as key components in third-party medical products including
transcatheter heart valves.

Neovasc reported a net loss of US$26.73 million for the year ended
Dec. 31, 2015, compared to a net loss of US$17.17 million for the
year ended Dec. 31, 2014.

As of Sept. 30, 2016, Neovasc had US$33.83 million in total assets,
US$93.45 million in total liabilities, and a total deficit of
US$59.61 million.


NEOVASC INC: Neil Gagnon Holds 6.74% Equity Stake as of Dec. 31
---------------------------------------------------------------
Neil Gagnon reported in an amended Schedule 13G filed with the
Securities and Exchange Commission that as of Dec. 31, 2016, he
beneficially owns 5,306,109 shares of common stock of Neovasc Inc.
representing 6.74 percent of the shares outstanding.

Neil Gagnon has sole voting and dispositive power over 426,425
shares of Neovasc's common shares.  In addition, Mr. Gagnon has
shared voting power over 4,562,162 shares of the Issuer's common
shares and shared dispositive power over 4,879,684 shares of the
Issuer's common shares.

Mr. Gagnon is the managing member and principal owner of Gagnon
Securities LLC, an investment adviser registered with the U.S.
Securities and Exchange Commission under the Investment Advisers
Act of 1940, as amended, and a registered broker-dealer, in its
role as investment manager to several customer accounts,
foundations, partnerships and trusts to which it furnishes
investment advice.  Mr. Gagnon and GS may be deemed to share voting
power with respect to 3,145,111 shares of the Issuer’s common
shares held in the Accounts and dispositive power with respect to
3,434,846 shares of the Issuer's common shares held in the
Accounts. GS and Mr. Gagnon expressly disclaim beneficial ownership
of all securities held in the Accounts.

Mr. Gagnon is also the chief executive officer of Gagnon Advisors,
LLC, an investment adviser registered with the SEC under the
Advisers Act.  Mr. Gagnon and Gagnon Advisors, in its role as
investment manager to Gagnon Investment Associates, LLC, a private
investment fund, may be deemed to share voting and dispositive
power with respect to the 1,207,179 shares of the Issuer's common
shares held by GIA.  GS and Mr. Gagnon expressly disclaim
beneficial ownership of all securities held by GIA.

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

                     https://is.gd/CxSXFX
    
                       About Neovasc Inc.

Neovasc Inc. (CVE:NVC) -- http://www.neovasc.com/-- is a Canadian
specialty medical device company that develops, manufactures and
markets products for the rapidly growing cardiovascular
marketplace.  Its products in development include the Tiara, for
the transcatheter treatment of mitral valve disease and the Neovasc
Reducer for the treatment of refractory angina.  The Company also
sells a line of advanced biological tissue products that are used
as key components in third-party medical products including
transcatheter heart valves.

Neovasc reported a net loss of US$26.73 million for the year ended
Dec. 31, 2015, compared to a net loss of US$17.17 million for the
year ended Dec. 31, 2014.

As of Sept. 30, 2016, Neovasc had US$33.83 million in total assets,
US$93.45 million in total liabilities, and a total deficit of
US$59.61 million.


NEOVASC INC: OPKO Health Discloses 6% Stake as of May 2014
----------------------------------------------------------
In a Schedule 13G filed with the Securities and Exchange
Commission, OPKO Health, Inc. disclosed that as of May 13, 2014, it
beneficially owns 4,000,000 shares of common stock of
Neovasc, Inc. representing 6 percent of the shares outstanding.

This amount includes (i) 3,000,000 Common Shares of the Company,
(ii) fully vested stock options to acquire 913,750 Common Shares of
the Issuer for $1.00 CAD per share, and (iii) fully vested stock
options to acquire 86,250 Common Shares of the Issuer for $1.30 CAD
per share.

As of the close of business on Nov. 14, 2016, the total number of
issued and outstanding Common Shares of the Issuer was 66,866,345,
which was provided by the Issuer.

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

                    https://is.gd/LDARyz

                     About Neovasc Inc.

Neovasc Inc. (CVE:NVC) -- http://www.neovasc.com/-- is a Canadian
specialty medical device company that develops, manufactures and
markets products for the rapidly growing cardiovascular
marketplace.  Its products in development include the Tiara, for
the transcatheter treatment of mitral valve disease and the Neovasc
Reducer for the treatment of refractory angina.  The Company also
sells a line of advanced biological tissue products that are used
as key components in third-party medical products including
transcatheter heart valves.

Neovasc reported a net loss of US$26.73 million for the year ended
Dec. 31, 2015, compared to a net loss of US$17.17 million for the
year ended Dec. 31, 2014.

As of Sept. 30, 2016, Neovasc had US$33.83 million in total assets,
US$93.45 million in total liabilities, and a total deficit of
US$59.61 million.


NEW YORK COMMUNITY: Fitch Assigns BB- Preferred Stock Rating
------------------------------------------------------------
Fitch Ratings has assigned a preferred stock rating of 'BB-' to New
York Community Bancorp, Inc.'s (NYCB; rated 'BBB+'/'F2'/Outlook
Stable) issuance of fixed-to-floating rate perpetual non-cumulative
preferred stock.

Following the preferred stock issuance, assuming proceeds of $400
million, NYCB's pro forma tier 1 capital ratio improves to 11.75%
from 10.62% at Dec. 31, 2016, while pro forma commercial real
estate loan concentration including multi-family and construction
loans falls to 744% from 814% of total risk-based capital. The
commercial real estate loan concentration remains within the 850%
internal limit that NYCB has agreed to with its regulators.

Fitch notes that capital and commercial real estate loan
concentration benefits would also have been achieved through the
Astoria Financial Corp. (AF; rated 'BBB-'/F3'/Outlook Stable)
merger, which was terminated in December. Ultimately, NYCB and AF
did not anticipate receiving the required regulatory approvals to
complete the merger before year-end 2016. The termination of the
merger due to regulatory delays raises questions on NYCB's ability
to execute its strategy to acquire a sizeable institution,
according to Fitch.

The preferred stock is subordinated to all existing and future
indebtedness, but senior to common stock. Dividends are
discretionary and non-cumulative.

The preferred stock is perpetual in nature, but may be redeemed, at
NYCB's option, 10 years after issuance or within 90 days following
a regulatory capital treatment event such as a proposed change in
law or regulation with respect to whether the preferred stock
qualifies as an additional tier 1 capital instrument. The proceeds
from the issuance are designated for general corporate purposes.

KEY RATING DRIVERS

SUBORDINATED DEBT AND OTHER HYBRID SECURITIES

The hybrid instrument is rated five notches lower than NYCB's
Viability Rating (VR) of 'bbb+', in accordance with Fitch's 'Global
Bank Rating Criteria' dated Nov. 25, 2016. The preferred stock
rating includes two notches for loss severity given the securities'
deep subordination in the capital structure, and three notches for
non-performance given that the coupon of the securities is
non-cumulative and fully discretionary.

RATING SENSITIVITIES

SUBORDINATED DEBT AND OTHER HYBRID SECURITIES

NYCB's preferred stock rating is sensitive to changes in NYCB's VR,
and would move in tandem with any changes to the VR. For more
information on NYCB's VR rating sensitivity, please see Fitch's
press release on NYCB, dated April 7, 2016.

Fitch has assigned the following rating:

New York Community Bancorp, Inc.
-- Preferred stock 'BB-'


NN INC: S&P Lowers Rating on Sr. Secured Debt to 'B+'
-----------------------------------------------------
S&P Global Ratings lowered its issue-level rating on Johnson City,
Tenn.-based metal bearing and precision metal components
manufacturer NN Inc.'s senior secured debt to 'B+' from 'BB-'.

At the same time, S&P revised its recovery rating on the debt to
'3' from '2' because of the significant increase in the company's
amount of secured debt, which has reduced the percentage of
principal and accrued interest (due at the point of hypothetical
default on NN's debt instruments) that can be recovered following
its emergence from a hypothetical bankruptcy.  The '3' recovery
rating indicates our expectation for meaningful (50%-70%; rounded
estimate: 60%) recovery for secured lenders in the event of a
payment default.

S&P expects to withdraw its 'B' issue-level rating and '5' recovery
rating on NN's proposed senior unsecured notes on the completion of
the transaction.

NN plans to issue a $300 million incremental term loan (maturing in
2021) to refinance its outstanding $250 million senior unsecured
notes, repay its revolver borrowings, and pay transaction fees,
including the make-whole call premium on the notes.

S&P expects that the transaction will reduce the company's interest
expense and improve its interest coverage-related credit metrics as
the notes currently have a coupon of 10.25%.  However, the
incremental term loan will amortize at 4% per year (higher than the
1% on its existing term loan), which will add $12 million to NN's
debt service requirements.

                         RECOVERY ANALYSIS

Key analytical factors

   -- S&P lowered its recovery rating on the company's senior
      secured debt to '3' from '2'.

   -- S&P has valued the company on a going-concern basis using a
      5.5x multiple of its projected emergence EBITDA of
      $115 million.  S&P estimates that, for the company to
      default, its EBITDA would need to decline significantly,
      representing a material deterioration from the current state

      of its business.

Simulated default assumptions
   -- Simulated year of default: 2021
   -- EBITDA at emergence: $115 million
   -- EBITDA multiple: 5.5x

Simplified waterfall
   -- Net enterprise value: $602 million
   -- Valuation split (obligors/nonobligors): 75%/25%
   -- Priority claims: $4 million
   -- Value available to first-lien debt
      (collateral/noncollateral): $547 million/$51 million
   -- Secured first-lien debt claims: $929 million
      -- Recovery expectations: 50%-70% (rounded estimate: 60%)

Note: All debt amounts include six months of prepetition interest.
Collateral value equals asset pledge from obligors after priority
claims plus equity pledge from nonobligors after nonobligor debt.

RATINGS LIST

NN Inc.
Corporate Credit Rating                B+/Stable/--

Rating Lowered; Recovery Rating Revised
                                        To                 From
NN Inc.
Senior Secured Debt                    B+                 BB-
  Recovery Rating                       3(60%)             2(80%)


NORTHERN OIL: 6.5% Equity Holder Looks to Reassess Investment
-------------------------------------------------------------
Bahram Akradi, owner of 6.53 equity stake in Northern Oil and Gas,
Inc., disclosed in a regulatory filing with the Securities and
Exchange Commission that he expects to engage in discussions with
management, the board and other shareholders of the Company and
other relevant parties concerning the business, assets,
capitalization, financial condition, operations, governance,
management, strategy and future plans of the Company.  Mr.
Akradi believes that the Company's common stock is undervalued and
is an attractive investment.

As of March 8, 2017, Mr. Akradi beneficially owns 4,132,500 shares
of common stock of Northern Oil.  There were 63,251,197 shares of
Common Stock issued and outstanding as of Feb. 28, 2017, as
reported in Northern Oil's annual report on Form 10-K filed on
March 2, 2017, for the year ended Dec. 31, 2016.

Mr. Akradi has purchased Shares of the Company for aggregate
consideration (including brokerage commissions) of $20,803,348.  He
also has sold shares of Common Stock for aggregate consideration
(including brokerage commissions) of $2,197,869.

Mr. Akradi is chairman of the Board, president and chief executive
officer of Life Time Fitness, Inc.

"The Reporting Person intends to review his investment in the
Issuer on a continuing basis.  Depending on various factors,
including, without limitation, the Issuer's financial position and
strategic direction, actions taken by the board, price levels of
shares of the Common Stock, other investment opportunities
available to the Reporting Person, and industry conditions, the
Reporting Person may take such actions with respect to his
investment in the Issuer as he deems appropriate, including,
without limitation, purchasing additional shares of Common Stock or
selling some or all of the Subject Shares and/or otherwise changing
his intention with respect to any and all matters referred to in
this Item 4," as disclosed in the regulatory filing.

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

                    https://is.gd/6AODmz

                     About Northern Oil

Northern Oil and Gas, Inc. -- http://www.NorthernOil.com/-- is an  

exploration and production company with a core area of focus in the
Williston Basin Bakken and Three Forks play in North Dakota and
Montana.
  
Northern Oil reported a net loss of $293.5 million on $144.9
million of total revenues for the year ended Dec. 31, 2016,
compared to a net loss of $975.4 million on $275.05 million of
total revenues for the year ended Dec. 31, 2015.  The Company's
balance sheet as of Dec. 31, 2016, showed $431.5 million in total
assets, $918.95 million in total liabilities, and a total
stockholders' deficit of $487.4 million.

                         *     *     *

As reported by the TCR on Sept. 1, 2016, S&P Global Ratings lowered
its corporate credit rating on U.S.-based oil and gas E&P company
Northern Oil and Gas Inc. to 'CCC' from 'CCC+'.  The outlook is
negative.  "The downgrade follows the announcement by the company
that it has retained financial advisors Tudor, Pickering, Holt &
Co. to help it review strategic alternatives," said S&P Global
Ratings credit analyst Brian Garcia.  "We believe this increases
the likelihood the company could engage in a transaction we would
view as a distressed exchange, where holders of the company's
unsecured debt could receive less than the promised value," he
added.  As reported by the TCR on March 24, 2016, Moody's Investors
Service downgraded Northern Oil and Gas, Inc's Corporate Family
Rating to Caa2 from B3, Probability of Default Rating to Caa2-PD
from B3-PD, and the ratings on its senior unsecured notes to Caa3
from Caa1.  At the same time, Moody's lowered the Speculative Grade
Liquidity (SGL) rating to SGL-4 from SGL-3.  This concludes the
ratings review commenced on Jan. 21, 2016.  The ratings outlook is
negative.

"Weak oil and natural gas prices will diminish NOG's cash flows in
2017, when it no longer benefits from commodity price hedges,"
stated James Wilkins, a Moody's vice president.  "Leverage will
increase sharply and credit metrics will deteriorate."

Northern Oil carries a 'Caa2' corporate family rating from Moody's
Investors Service.


NORTHERN OIL: Fine Capital et al. Hold 8.8% Stake as of Dec. 31
---------------------------------------------------------------
In an amended Schedule 13G filed with the Securities and Exchange
Commission, Fine Capital Partners, L.P., Fine Capital Advisors, LLC
and Ms. Debra Fine disclosed that as of Dec. 31, 2016, they
beneficially own 5,571,722 shares of common stock of Northern Oil
and Gas, Inc. representing 8.8 percent of the shares outstanding.
A full-text copy of the regulatory filing is available at:

                      https://is.gd/wVUn4h

                       About Northern Oil

Northern Oil and Gas, Inc. -- http://www.NorthernOil.com/-- is an  

exploration and production company with a core area of focus in the
Williston Basin Bakken and Three Forks play in North Dakota and
Montana.
  
Northern Oil reported a net loss of $293.5 million on $144.9
million of total revenues for the year ended Dec. 31, 2016,
compared to a net loss of $975.4 million on $275.05 million of
total revenues for the year ended Dec. 31, 2015.  The Company's
balance sheet as of Dec. 31, 2016, showed $431.5 million in total
assets, $918.95 million in total liabilities, and a total
stockholders' deficit of $487.4 million.

                            *     *     *

As reported by the TCR on Sept. 1, 2016, S&P Global Ratings lowered
its corporate credit rating on U.S.-based oil and gas E&P company
Northern Oil and Gas Inc. to 'CCC' from 'CCC+'.  The outlook is
negative.  "The downgrade follows the announcement by the company
that it has retained financial advisors Tudor, Pickering, Holt &
Co. to help it review strategic alternatives," said S&P Global
Ratings credit analyst Brian Garcia.  "We believe this increases
the likelihood the company could engage in a transaction we would
view as a distressed exchange, where holders of the company's
unsecured debt could receive less than the promised value," he
added.  As reported by the TCR on March 24, 2016, Moody's Investors
Service downgraded Northern Oil and Gas, Inc's Corporate Family
Rating to Caa2 from B3, Probability of Default Rating to Caa2-PD
from B3-PD, and the ratings on its senior unsecured notes to Caa3
from Caa1.  At the same time, Moody's lowered the Speculative Grade
Liquidity (SGL) rating to SGL-4 from SGL-3.  This concludes the
ratings review commenced on Jan. 21, 2016.  The ratings outlook is
negative.

"Weak oil and natural gas prices will diminish NOG's cash flows in
2017, when it no longer benefits from commodity price hedges,"
stated James Wilkins, a Moody's vice president.  "Leverage will
increase sharply and credit metrics will deteriorate."

Northern Oil carries a 'Caa2' corporate family rating from Moody's
Investors Service.


NRAD MEDICAL: Seeks to Hire Forchelli Curto as Co-Counsel
---------------------------------------------------------
NRAD Medical Associates, P.C. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of New York to hire
Forchelli, Curto, Deegan, Schwartz, Mineo & Terrana, LLP.

Forchelli will serve as co-counsel with SilvermanAcampora LLP, the
firm hired by the Debtor as bankruptcy counsel.  The services to be
provided by the firm include the preparation of a bankruptcy plan
and negotiations with creditors.

Gerard Luckman, Esq., and Brian Hufnagel, Esq., the attorneys
designated to represent the Debtor, will charge $585 per hour and
$380 per hour, respectively.

Mr. Luckman disclosed in a court filing that his firm is
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Gerard R. Luckman, Esq.
     Brian J. Hufnagel, Esq.
     Forchelli, Curto, Deegan,
     Schwartz, Mineo & Terrana, LLP
     333 Earle Ovington Blvd., Suite 1010
     Uniondale, New York 11553
     Tel: (516) 248-1700
     Fax: (516) 248-1729

                  About NRAD Medical Associates

NRAD Medical Associates, P.C., operated a regional radiology
imaging medical practice and a regional radiation therapy practice
with 16 locations throughout Long Island and Queens, New York.  In
June 2015, NRAD sold most of the assets utilized in the imaging
practice assets in June 2015 to Meridian Imaging Group, LLC.  In
addition, NRAD and certain multi-specialty practitioners (e.g.
gynecologists, internists, surgeons) were parties to agreements
pursuant to which MSPs were employed by NRAD, certain assets
require acquired and certain obligations were assumed.

NRAD Medical sought Chapter 11 bankruptcy protection (Bankr.
E.D.N.Y. Case No. 15-72898) in Central Islip, New York, on July 7,
2015.  The case is assigned to Judge Louis A. Scarcella.

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

The Debtor is represented by Anthony C. Acampora, Esq., at
Silverman Acampora LLP, in Jericho, New York.

On August 13, 2015, the U.S. Trustee appointed David Kaplan, M.D.,
Henry Schein, Julian Safir, M.D., Nuclear Diagnostic Products and
415 Northern Blvd. Realty to the Official Committee of Unsecured
Creditors.  The Committee tapped Farrell Fritz, P.C. as counsel.

On September 10, 2015, the court approved the sale of substantially
all of the assets of the Debtor's RT Practice to St. Francis
Hospital, Roslyn, New York, or its designee, free and clear of all
liens, and claims.  On September 24, 2015, the court approved the
RT sale.  On October 14, 2015, the Debtor filed its notice of
closing and effective date with respect to the RT sale.

On February 23, 2017, 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.


NUANCE COMMUNICATIONS: S&P Rates New Convertible Notes Due 2025 BB-
-------------------------------------------------------------------
S&P Global Ratings assigned its 'BB-' issue-level rating and '3'
recovery rating to Burlington, Mass.-based natural language
technology and imaging solutions provider Nuance Communications
Inc.'s proposed unsecured senior convertible notes due 2025.  The
'3' recovery rating indicates S&P's expectation of meaningful
recovery (50% to 70%; rounded estimate: 50%) in the event of
payment default.  The ratings are the same as S&P's ratings on the
company's existing unsecured notes.  The company intends to use the
net proceeds and cash on hand to redeem the remaining outstanding
balance of its $395.5 million 2.75% unsecured senior convertible
notes due 2031.

The company's notes offering does not affect S&P's 'BB-' corporate
credit rating on the company.  S&P expects that the company will
repurchase up to $150 million of shares in connection with the
notes offering, but its pro forma leverage (including our surplus
cash adjustment) will remain in the low-4x area as of Dec. 31,
2016.  S&P expects Nuance Communications' leverage to decline to
about 4x over the next 12 months mainly because of EBITDA expansion
from recent acquisitions, and cost savings.  Over the past few
years Nuance has experienced flat revenue growth and good free
operating cash flow.  Cost savings initiatives have also yielded
modest margin improvement.

S&P's corporate credit rating on Nuance Communications reflects the
company's competition against larger industry players, high
research and development spending to maintain its competitive
position, organic revenue growth challenges, and erosion in the
traditional health care transcription business.  However, the
company's leading position in voice and language technology,
significant recurring revenue base, and diverse end-market exposure
somewhat offset those factors.

RATINGS LIST

Nuance Communications Inc.
Corporate Credit Rating             BB-/Stable/--

New Rating

Nuance Communications Inc.
Convertible notes due 2025
  Senior Unsecured                   BB-
   Recovery Rating                   3 (50%)


OCEAN POWER: Access to Financing Casts Going Concern Doubt
----------------------------------------------------------
Ocean Power Technologies, Inc., filed with the U.S. Securities and
Exchange Commission its quarterly report on Form 10-Q, disclosing a
net loss of $2.11 million on $221,000 of revenues for the
three-months ended January 31, 2017, compared to a net loss of
$1.96 million on $5,000 of revenues for the same period in 2016.

For the nine months ended January 31, 2017, the Company recorded a
net loss of $6.91 million on $593,000 of revenues, compared to a
net loss of $9.10 million on $605,000 of revenues for the same
period last year.

The Company's balance sheet at January 31, 2017, showed $12.42
million in total assets, $4.63 million in total liabilities and
total stockholders' equity of $7.79 million.

The Company has experienced substantial and recurring losses from
operations, which have contributed to an accumulated deficit of
$184.8 million as of January 31, 2017.  As of January 31, 2017, the
Company had approximately $11.1 million in cash on hand.  The
Company generated revenues of $0.6 million during each of the nine
months ended January 31, 2017 and 2016.  Based on the Company's
cash and cash equivalents and marketable securities as of January
31, 2017, the Company believes that it will be able to finance its
capital requirements and operations into the quarter ending January
31, 2018.  The Company will require additional equity and/or debt
financing to continue its operations.  The Company cannot provide
assurances that it will be able to secure additional funding when
needed or at all, or, if secured, that such funding would be on
favorable terms.  These factors raise substantial doubt about the
Company's ability to continue as a going concern.

A full-text copy of the Company's Form 10-Q is available at:

                     https://is.gd/O2wGHG

Ocean Power Technologies, Inc., was incorporated in 1984 in New
Jersey, commenced business operations in 1994 and re-incorporated
in Delaware in 2007.  The Company is developing and commercializing
its proprietary systems that generate electricity by harnessing the
renewable energy of ocean waves.  The Company uses proprietary
technologies that convert the mechanical energy created by the
heaving motion of ocean waves into electricity.  The Company has
designed and continues to develop the PowerBuoy product line which
is based on modular, ocean-going buoys, which the Company has been
periodically ocean testing since 1997.




ODYSSEY CONTRACTING: Court Approves Amended Disclosure Statement
----------------------------------------------------------------
Judge Carlota M. Bohm of the U.S. Bankruptcy Court for the Western
District of Pennsylvania approved Odyssey Contracting Corp.'s
amended disclosure statement accompanying its plan of
reorganization, dated Dec. 29, 2016.

A status conference regarding the plan will be held on Oct. 3,
2017, at 10:00 a.m. in Courtroom B. 54th Floor U.S. Steel Tower,
600 Grant Street, Pittsburgh, Pennsylvania.

               About Odyssey Contracting Corp.

Odyssey Contracting Corp., based in Houston, Pennsylvania, filed a
Chapter 11 petition (Bankr. W.D. Pa. Case No. 15-22330) on June
29,
2015.  The petition was signed by Stavros Semanderes, president.
Hon. Carlota M. Bohm presides over the case.  Robert O. Lampl,
Esq., at Robert O. Lampl, Attorney at Law, serves as the Debtor's
counsel.  

In its petition, the Debtor estimated $1 million to $10
million in both assets and liabilities.

On December 29, 2016, the Debtor filed a Chapter 11 plan of
reorganization and disclosure statement.


OMEROS CORP: Cormorant Ceases to be 5% Shareholder
--------------------------------------------------
In an amended Schedule 13G filed with the Securities and Exchange
Commission, Cormorant Global Healthcare Master Fund, LP - 821,438
shares (1.9%); Cormorant Global Healthcare GP, LLC - 821,438 shares
(1.9%); Cormorant Asset Management, LLC - 975,000 shares (2.3%);
and Bihua Chen - 975,000 shares (2.3%) disclosed that as of Dec.
31, 2016, they have ceased to beneficially owners of five percent
or more of the shares of common stock of Omeros Corporation.

Shares reported for Cormorant Asset Management, LLC represent
shares which are beneficially owned by Cormorant Global Healthcare
Master Fund, LP, and shares which are beneficially owned by a
managed account.  Cormorant Global Healthcare GP, LLC serves as the
general partner of the Fund, and Cormorant Asset Management, LLC
serves as the investment manager to both the Fund and the Account.
Bihua Chen serves as the managing member of Cormorant Global
Healthcare GP, LLC and Cormorant Asset Management, LLC.  Each of
the Reporting Persons disclaims beneficial ownership of the shares
reported herein except to the extent of its or his pecuniary
interest therein.  

The percentage are based upon their being 42,915,928 issued and
outstanding common shares of the Issuer as of Nov. 2, 2016, as
reported in the Issuer's report on Form 10-Q filed with the SEC on
Nov. 9, 2016.

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

                     https://is.gd/zGh7hr

                      About Omeros Corp

Omeros Corporation is a biopharmaceutical company committed to
discovering, developing and commercializing both small-molecule and
protein therapeutics for large-market as well as orphan indications
targeting inflammation, coagulopathies and disorders of the central
nervous system.

Omeros reported a net loss of $75.09 million in 2015, a net loss of
$73.67 million in 2014 and a net loss of $39.79 million in 2013.
As of Sept. 30, 2016, Omeros had $72.76 million in total assets,
$95.53 million in total liabilities and a total shareholders'
deficit of $22.77 million.

Ernst & Young LLP, in Seattle, Washington, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company has recurring losses
from operations and has a net capital deficiency that raise
substantial doubt about its ability to continue as a going concern.


ONCOBIOLOGICS INC: Has Resale Prospectus of 5.1M Common Shares
--------------------------------------------------------------
Oncobiologics, Inc., filed a Form S-1 registration statement with
the Securities and Exchange Commission relating to the sale or
other disposition from time to time of up to 5,114,747 shares of
our common stock, $0.01 par value per share, issued and issuable to
Lincoln Park Capital Fund, LLC, the selling stockholder named in
this prospectus, also referred to as Lincoln Park.

The Company is not selling any shares of common stock under this
prospectus and will not receive any of the proceeds from the sale
of shares of common stock by the selling stockholder.

The shares of common stock being offered by the selling stockholder
have been or may be issued pursuant to the purchase agreement dated
March 8, 2017, that the Company entered into with Lincoln Park,
which we refer to in this prospectus as the Purchase Agreement.

The Company's common stock is traded on the NASDAQ Global Market
under the symbol "ONS."  On March 9, 2017, the closing sale price
of the Company's common stock on the NASDAQ Global Market was $2.68
per share.  

Lincoln Park is an underwriter within the meaning of Section
2(a)(11) of the Securities Act of 1933, as amended.

A full-text copy of the Form S-1 prospectus is available for free
at https://is.gd/IcU1BB

                     About Oncobiologics

Oncobiologics, Inc., is a clinical-stage biopharmaceutical company
focused on identifying, developing, manufacturing and
commercializing complex biosimilar therapeutics.  The Cranbury, New
Jersey-based Company's current focus is on technically challenging
and commercially attractive monoclonal antibodies, or mAbs, in the
disease areas of immunology and oncology.

Oncobiologics reported a net loss of $53.32 million on $2.97
million of collaboration revenues for the year ended Sept. 30,
2016, compared to a net loss of $48.66 million on $5.21 million of
collaboration revenues for the year ended Sept. 30, 2015.

As of Sept. 30, 2016, Oncobiologics had $23.70 million in total
assets, $28.90 million in total liabilities and a total
stockholders' deficit of $5.20 million.

KPMG LLP, in Philadelphia, Pennsylvania, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Sept. 30, 2016, citing that the Company has incurred
recurring losses and negative cash flows from operations since
inception and has an accumulated deficit at Sept. 30, 2016 of
$147.4 million and $4.6 million of indebtedness that is due
on demand, which raises substantial doubt about its ability to
continue as a going concern.


OPUS MANAGEMENT: Rx Pro Taps Carpenter Lipps as Special Counsel
---------------------------------------------------------------
An affiliate of Opus Management Group Jackson LLC seeks approval
from the U.S. Bankruptcy Court for the Southern District of
Mississippi to hire Carpenter Lipps & Leland LLP as special
counsel.

The firm will represent Rx Pro of Mississippi, Inc. in a lawsuit
filed by John Kendle in the U.S. District Court for the Southern
District of Ohio.  Carpenter will replace Organ Cole LLP, which
withdrew as special counsel on January 26.

The hourly rates charged by the firm range from $290 to $650 for
partners, and $190 to $290 for associates.  Legal assistants charge
$130 per hour.

David Beck, Esq., the attorney designated to represent Rx Pro, will
be paid an hourly fee of $360.

Mr. Beck disclosed in a court filing that he and other members of
the firm have no connection with Rx Pro or any of its creditors.

The firm can be reached through:

     David A. Beck, Esq.
     Carpenter Lipps & Leland LLP
     280 North High Street, Suite 1300
     Columbus, OH 43215
     Tel: (614) 365-4100

                      About Opus Management

Opus Management Group Jackson LLC, et al., sought Chapter 11
protection (Bankr. S.D. Miss. Lead Case No. 16-00297) on February
2, 2016.  The Debtors are represented by Thomas M. Hewitt, Esq., at
Butler Snow LLP.  C.P. Smith & Associates, PLLC serves as the
Debtors' accountants and auditors.


PALMETTO'S SMOKE: Taps Cooper Law Firm as Legal Counsel
-------------------------------------------------------
Palmetto's Smoke House and Oyster Bar LLC seeks approval from the
U.S. Bankruptcy Court for the District of South Carolina to hire
legal counsel in connection with its Chapter 11 case.

The Debtor proposes to hire The Cooper Law Firm to give legal
advice regarding its duties under the Bankruptcy Code, prepare a
plan of reorganization, and provide other legal services.

The hourly rates charged by the firm are:

     Robert Cooper     $295
     Associate         $195
     Paralegals         $95

Robert Cooper, Esq., disclosed in a court filing that he and his
firm are "disinterested persons" as defined in section 101(14) of
the Bankruptcy Code.

The firm can be reached through:

     Robert H. Cooper, Esq.
     The Cooper Law Firm
     150 Milestone Way, Suite B
     Greenville, SC 29615
     Tel: (864) 271-9911
     Fax: (864) 232-5236

                  About Palmetto's Smoke House

Headquartered in Clemson, South Carolina, Palmetto's Smoke House
and Oyster Bar, LLC, filed for Chapter 11 bankruptcy protection
(Bankr. D. S.C. Case No. 17-00649) on Feb. 9, 2017, estimating
assets of less than $50,000 and liabilities of less than $1
million.  

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


PATRIOT SOLAR: Seeks to Hire Rayman & Knight as Legal Counsel
-------------------------------------------------------------
Patriot Solar Group, LLC seeks approval from the U.S. Bankruptcy
Court for the Western District of Michigan to hire legal counsel.

The Debtor proposes to hire Rayman & Knight 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:

     Steven Rayman     $310
     Cody Knight       $250
     Paralegals        $125

Cody Knight, Esq., disclosed in a court filing that neither the
firm nor its members have any connection with the Debtor or its
creditors.

The firm can be reached through:

     Cody H. Knight, Esq.
     Rayman & Knight
     141 East Michigan Avenue, Suite 301
     Kalamazoo, MI 49007
     Tel: (269) 345-5156

                   About Patriot Solar Group

Patriot Solar Group, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Mich. Case No. 17-00984) on March 6,
2017.  The petition was signed by Jeffery J. Mathie, manager.  The
case is assigned to Judge John T. Gregg.

At the time of the filing, the Debtor estimated its assets and
liabilities at $1 million to $10 million.


PENNSVILLE 8 URBAN: Seeks to Hire Hofmeister as Legal Counsel
-------------------------------------------------------------
Pennsville 8 Urban Renewal, LLC seeks approval from the U.S.
Bankruptcy Court for the District of New Jersey to hire legal
counsel.

The Debtor proposes to hire the Law Firm of Brian W. Hofmeister,
LLC to give legal advice regarding its duties under the Bankruptcy
Code, and provide other legal services related to its Chapter 11
case.

Brian Hofmeister, Esq., will charge an hourly rate of $425 for his
services while paralegals will charge $195 per hour.

Mr. Hofmeister disclosed in a court filing that his firm does not
hold or represent any interest adverse to the Debtor's
bankruptcy estate, and that it is "disinterested" as defined in
section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Brian W. Hofmeister, Esq.
     Law Firm of Brian W. Hofmeister, LLC
     3131 Princeton Pike
     Building 5, Suite 110
     Lawrenceville, NJ 08648
     Phone: (609) 890-1500
     Fax: (609) 890-6961

                About Pennsville 8 Urban Renewal

Pennsville 8 Urban Renewal, LLC sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D.N.J. Case No. 17-14388) on March
6, 2017.  The petition was signed by William Juliano, managing
member, Pennsville 8 Manager, LLC.  The case is assigned to Judge
Michael B. Kaplan.

At the time of the filing, the Debtor estimated its assets and
debts at $1 million to $10 million.


PERFORMANT FINANCIAL: S&P Lowers CCR to 'B-' on Contract Loss
-------------------------------------------------------------
S&P Global Ratings said it lowered its corporate credit rating on
Livermore, Calif.-based Performant Financial Corp. to 'B-' from
'B+'.

At the same time, S&P lowered the issue ratings on Performant's
secured debt to 'B' from 'BB-'.  The recovery rating on the debt
remains '2', which indicates S&P's expectation for average recovery
(70%-90%; rounded estimate: 80%) in the event of a payment default.


The ratings on Performant remain on CreditWatch with negative
implications.

"The downgrade reflects the potential for continued high earnings
and cash flow volatility driven by increased customer concentration
with the GA following the announcement of the loss of the sizeable
DoE contract in December 2016," said S&P Global Ratings credit
analyst William Savage.

The company is currently protesting the contract loss, but if the
company is unable to secure the award, the GA segment will account
for about 60% of total revenues with Great Lakes and Pennsylvania
Higher Education Assistance Agency (PHEAA) being the company's
principal GAs that it serves.

S&P intends to resolve the CreditWatch placement over the coming
months as it get further information around first quarter results
and any potential plans by management to address the refinancing of
the company's term loan that matures in March 2018.  S&P do not
believe that the company will be able to fully repay the estimated
$53 million balance and will need to either extend or refinance the
remaining debt balance.  S&P could lower the rating by multiple
notches if the company is unable to refinance its term loan by the
end of June.  Alternatively, S&P could revise the outlook to stable
if the company is able to successfully extend its maturity profile
beyond 2018.



PETROLEUM KINGS: Seeks to Hire Penachio Malara as Legal Counsel
---------------------------------------------------------------
Petroleum Kings, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of New York to hire legal counsel.

The Debtor proposes to hire Penachio Malara LLP to assist in the
administration of its Chapter 11 case, assist in reviewing and
resolving claims, preparation a bankruptcy plan, and provide other
legal services.

The hourly rates charged by the firm are:

     Anne Penachio     $450
     Frank Malara      $325
     Paralegals        $150

Anne Penachio, Esq., disclosed in a court filing that she and her
firm do not represent any interest adverse to the Debtor's
bankruptcy estate.

The firm can be reached through:

     Anne Penachio, Esq.
     Penachio Malara, LLP
     235 Main Street, 6th Floor
     White Plains, NY 10601
     Phone: 914-946-2889
     Email: FMalara@PMLawLLP.com
     Email: apenachio@pmlawllp.com

                    About Petroleum Kings LLC

Petroleum Kings, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 17-22154) on February 2,
2017.  The petition was signed by Asmel Gonzalez, principal.  

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


PFO GLOBAL: Committee Taps McCathern as Local Counsel
-----------------------------------------------------
The official committee of unsecured creditors of PFO Global, Inc.
seeks approval from the U.S. Bankruptcy Court for the Northern
District of Texas to hire a local bankruptcy counsel.

The committee proposes to hire McCathern, PLLC to provide these
services:

     (a) provide legal advice regarding the committee's rights,
         powers and duties;

     (b) assist the committee in its consultations with PFO Global

         and its affiliates relative to the administration of the
         cases;

     (c) assist in investigating the acts, conduct, assets,
         liabilities and financial condition of the Debtors, the
         operation of their business, potential claims, and other
         matters relevant to the cases;

     (d) participate in the formulation of a Chapter 11 plan;

     (e) assist in connection with the sale of estate assets;

     (f) prepare pleadings in support of positions taken by the
         committee;

     (g) represent the committee before the court and advise the
         committee regarding any pending litigation, hearings,
         motions, and decisions of the court; and

     (h) review, analyze and advise the committee concerning all
         applications, motions, orders, statements of operations   
      
         and schedules filed with the court by the Debtors or
         third parties.

The hourly rates charged by the firm for the services of its
attorneys range from $225 to $550.  Legal assistants charge $150
per hour.

Eric Van Horn, Esq., the attorney designated to represent the
committee, will charge an hourly rate of $395.

Mr. Van Horn disclosed in a court filing that his firm does not
represent any interest adverse to the committee.

The firm can be reached through:

     Eric M. Van Horn, Esq.
     McCathern, PLLC
     Regency Plaza
     3710 Rawlins Street, Ste. 1600
     Dallas, TX 75219
     Tel: (214) 741-2662
     Fax: (214) 741-4717

                        About PFO Global

PFO Global, Inc., and each of its affiliates Pro Fit Optix Holding
Company, LLC, Pro Fit Optix, Inc., PFO Technologies, LLC, PFO
Optima, LLC, and PFO MCO, LLC, 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.

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.

On February 21, 2017, the Office of the U.S. Trustee formed an
official committee of unsecured creditors.


PFO GLOBAL: Seeks to Sell All Assets to Hillair for $7.5 Million
----------------------------------------------------------------
BankruptcyData.com reported that PFO Global filed with the U.S.
Bankruptcy Court a motion for an order approving an asset purchase
agreement; authorizing the sale of substantially all assets of the
Debtor free and clear of all liens, claims, encumbrances and other
interests and authorizing the Debtor to consummate all related
transactions. Hillair is the stalking horse bidder, and the
purchase price is $7,500,000 (in the form of a credit bid of the
purchaser's existing secured debt plus any D.I.P. loan advances)
plus assumed liabilities. The motion explains, "After considering
the status of the Debtors' operations, the lack of funds with which
to operate other than funds provided by the Hillair Facility, and
all other relevant factors, including the competition in the
industry, Debtors' management has concluded that it is in the best
interest of Debtors' bankruptcy estates and their creditors to sell
substantially all their assets pursuant to a proposed bidding
procedure. The Debtors have entered into, subject to higher and
better offers, and approval of the Bankruptcy Court, a Term Sheet
with Hillair.  The Debtors propose to solicit bids, conduct an
auction and have the Sale approved on the following time line: the
deadline to submit Qualified Bids shall be March 20, 2017; if one
or more Qualified Bids is received, the Debtor will conduct the
Auction on March 27, 2017; and the Sale Hearing, to approve the
results of the Auction, will be on April 3, 2017. The Debtors will
use their best efforts to secure offers for both a going concern
sale and a liquidation sale or sales of the Debtor's assets, in
order to maintain maximum optionality and maximize value. Any
single bid or a combination of bids, individually or in the
aggregate, for the Debtors assets must exceed any going concern bid
by $270,000."

                       About PFO Global

PFO Global, Inc., and each of its affiliates Pro Fit Optix Holding
Company, LLC, Pro Fit Optix, Inc., PFO Technologies, LLC, PFO
Optima, LLC, and PFO MCO, LLC, filed Chapter 11 petitions (Bankr.
N.D. Tex. Lead Case No. 17-30355) on January 31, 2017.  The
petitions were signed by Matt Cevasco, chief executive officer.

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.

The Debtors had consolidated total assets of $1.75 million and
consolidated total debts of $30.96 million as of September 30,
2016.

The Debtors employed Orenstein Law Group, P.C. as legal counsel;
Haynes and Boone, LLP, as special corporate and securities law
counsel; and Mahesh Shetty as principal financial officer.

On February 23, 2017, the Office of the U.S. Trustee filed an
amended notice, appointing a three-member official unsecured
creditors committee for Debtors PFO Global, Inc. and Pro-Fit Optix
Inc. Shraiberg, Ferrara, Landau & Page, P.A. serves as the
Committee's legal counsel.


PINNACLE OPERATING: S&P Lowers CCR to 'SD' on Completed Offer
-------------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating on
Colorado-based Pinnacle Operating Corp. to 'SD' from 'CC'.  S&P
also lowered the issue-level rating on the company's senior secured
second-lien notes due 2020 to 'D' from 'CC'.  The recovery rating
on the notes remains '6', indicating S&P's expectation of
negligible (0%-10% range; rounded estimate 0%) recovery in the
event of a default.

The 'CCC' issue-level and '4' recovery ratings on the first-lien
term loan are unchanged.  The '4' recovery rating indicates average
(30% to 50%; rounded estimate 45%) recovery in the event of
default.

"The downgrade follows Pinnacle's announcement that it has
completed an exchange offer to existing holders of its senior
secured second-lien notes due 2020 partially for new 1.5-lien notes
due in 2023 and partially for preferred stock," said S&P Global
Ratings credit analyst Allison L Schroeder.

S&P views the tender for the 2020 notes as distressed because
participating note holders will receive less than the original
promise since the preferred stock will payment in kind (PIK) at 3%.


S&P expects to review the corporate credit and issue-level ratings
in a timely manner, as well as to assign ratings to new debt, to
reflect ongoing default risk.



PRESIDENTIAL FUNERAL: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Presidential Funeral Homes of
Arkansas Inc. as of March 13, according to a court docket.

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.  Kevin P. Keech, Esq., at Keech Law Firm, PA serves as
its counsel.  The Debtor hired Snow Tax and Business Services as
its accountant.


PUERTO RICO: Creditors Urge Extension of Fiscal Plan Deadline
-------------------------------------------------------------
The American Bankruptcy Institute, citing Nick Brown of Reuters,
reported that a group holding more than $10 billion of Puerto Rican
debt wants the island's federally appointed financial oversight
board to postpone the deadline to approve a fiscal turnaround plan
for Puerto Rico, saying the U.S. territory's creditors should have
input on the plan.

According to the report, a bondholder group led by OppenheimerFunds
and Franklin Advisers, which hold debt across a wide swath of
Puerto Rican credits, made the request to the board in a letter
made public, ahead of the board's scheduled public meeting in New
York.

"An extension would ... allow Puerto Rico and the oversight board
to work with Puerto Rico's key stakeholders to develop a fiscal
plan that makes sense to all the parties," the group said, the
report related.

The turnaround plan, a requirement of the Puerto Rico rescue law
known as PROMESA, must be submitted by Governor Ricardo Rossello
and approved by the seven-member board in charge of managing the
island's finances, the report further related.  The plan is meant
to serve as the basis for looming restructuring talks with holders
of Puerto Rico's $70 billion in debt, the report said.

So far, Rossello and the board have disagreed about what the
blueprint should look like, with the board saying an initial draft
by Rossello relied on overly optimistic revenue and growth
projections, the report added.  The draft increased 10-year cash
flows by $33.8 billion, through spending cuts and new revenues, and
contemplated $1.2 billion a year in debt service -- only 30 percent
of what it owes next fiscal year, the report said.


PYJKE COMPANY: Taps Michael Jay Berger as Legal Counsel
-------------------------------------------------------
PYJKE Company One, LLC seeks approval from the U.S. Bankruptcy
Court for the Central District of California to hire legal counsel
in connection with its Chapter 11 case.

The Debtor proposes to hire the Law Offices of Michael Jay Berger
to give legal advice regarding its duties under the Bankruptcy
Code, review proofs of claim, assist in the preparation of a
bankruptcy plan, and provide other legal services.

The hourly rates charged by the firm are:

     Michael Jay Berger                $525
     Senior Associate Attorneys        $400
     Mid-Level Associate Attorneys     $395
     Junior Associate Attorneys        $265
     Paralegals/Law Clerks             $200
   
Michael Jay Berger, Esq., disclosed in a court filing that his firm
does not hold or represent any interest adverse to the Debtor's
bankruptcy estate and creditors.

The firm can be reached through:

     Michael Jay Berger, Esq.
     Law Offices of Michael Jay Berger
     9454 Wilshire Blvd. 6th Floor
     Beverly Hills, CA 90212-2929
     Tel: 310-271-6223
     Fax: 310-271-9805
     Email: michael.berger@bankruptcypower.com

                     About PYJKE Company One

Based in Villa Park, California, PYJKE Company One, LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. C.D.
Calif. Case No. 17-10812) on March 3, 2017.  The petition was
signed by Bret Mosher, president, managing member of PYJKE.  The
case is assigned to Judge Catherine E. Bauer.

At the time of the filing, the Debtor estimated its assets and
liabilities at $1 million to $10 million.


QUALITY FLOAT: Asks Court to Set Combined Plan, Disclosures Hearing
-------------------------------------------------------------------
Quality Float Works, Inc., filed a motion asking the U.S.
Bankruptcy Court for the Northern District of Illinois to set
combined hearing on the adequacy of its amended disclosure
statement and confirmation of its plan of reorganization, dated
Feb. 23, 2017.

The Troubled Company Reporter previously reported that the latest
plan proposes to pay Class 3 general unsecured creditors 25% of
their allowed claims pro rata on a quarterly basis for five years.

A full-text copy of the first amended disclosure statement is
available for free at:

                 https://is.gd/pLGerc

              About Quality Float Works

Quality Float Works, Inc., manufactures valves and floats used for
level liquid controls.

Quality Float Works, Inc. filed a Chapter 11 petition (Bankr. N.D.
Ill. Case No. 16-25753) on Aug. 11, 2016.  The petition was signed
by Jason Speer, president.  Judge Deborah L. Thorne presides over
the case. At the time of filing, the Debtor disclosed total assets
at $481,533 and total liabilities at $1.32 million.

The Debtor is represented by Robert R. Benjamin, Esq. at Golan &
Christie LLP. The Debtor employs Jim Donenberg and Warady & Davis
LLP as accountants.

On January 20, 2017, the Debtor filed its Chapter 11 plan of
reorganization and disclosure statement.


QUECHAN INDIAN TRIBE: Fitch Affirms B- IDR; Outlook Positive
------------------------------------------------------------
Fitch Ratings has affirmed Quechan Indian Tribe's Issuer Default
Rating (IDR) at 'B-'. In addition, Fitch has affirmed Quechan's
approximately $30 million in outstanding tribal economic
development bonds (TED bonds) due 2025 at 'B+/RR2' and $30 million
in governmental project bonds (general obligation [GO] bonds) at
'B-/RR4'. The Rating Outlook is Positive.

The tribe also has a credit facility that ranks pari passu to the
TED bonds, which Fitch does not rate, that is comprised of a $102
million term loan and a $5 million revolver.

KEY RATING DRIVERS

The Positive Outlook reflects Fitch's expectations that Quechan's
leverage metrics will decline below Fitch's thresholds for a 'B'
IDR within the next 12-24 months. Quechan has deleveraged over the
last two years, primarily due to the heavy amortization of the term
loan. Quechan's casino enterprise's debt/EBITDA and EBITDA/debt
service ratios for the latest 12-month (LTM) period ending Dec. 31,
2016 are 2.5x and 1.9x, respectively, or 3.3x and 1.7x when
including the tribe's GO bonds.

Fitch will look for leverage through the GO bonds to sustain below
3.5x before considering an upgrade. The operating environment in
the Yuma, AZ metropolitan statistical area (MSA) remains
challenging, though unemployment has been slowly declining.

Liquidity at the tribal level is adequate and cash & short-term
investment balances provide for approximately seven months of
estimated governmental services, including per capita payments.
Available liquidity on the casino side is minimal but adequate for
operating needs when taking into account the healthy free cash flow
(FCF) at the casino enterprise before distributions to the tribe,
which are restrained by the credit facility covenants.

Quechan's nearest maturity is the revolver amount outstanding and
term loan balloon payment in 2018; however, the tribe has paid down
a significant portion of the term loan thanks to the aggressive
amortization schedule. Principal payments on the TED and GO bonds
ramp up in 2018 (TED bonds amortization begins in 2017).

While Fitch forecasts Quechan's liquidity to remain stable, there
is little headroom for deterioration in casino operating
performance in terms of the casino transfers being able to cover
the tribe's governmental budget. The tribal council has exhibited a
level of turnover over the past two years; however, the current IDR
reflects the potential for tribal council volatility. The current
leadership appears to hold the prior leadership's commitment to
maintaining its liquidity and prudent government spending.

TRANSACTION RATINGS

Fitch views the prospects for the TED bonds in terms of probability
of default and recovery in case of default as distinctly better
relative to the GO bonds. This is because the TED bonds are backed
by casino revenues, whereas the GO bonds are not. The revenue
pledge is strengthened by a trustee-controlled flow of funds that
ensures the bond debt service is paid prior to any tribal
distribution. The flow of funds is sprung if coverage falls below
1.65x. As of Dec. 31, 2016, coverage of debt service was at 1.9x.
(There are no cross default provisions between casino revenue
backed debt and the GO bonds).

The tribal credit profile is still factored into the TED bond
ratings, since significant distress on the tribal side may
potentially force the TED bondholders or lenders to make
concessions to allow the tribe to maintain critical governmental
services. The tribe does maintain a debt service reserve fund for
the benefit of the GO bonds.

KEY ASSUMPTIONS

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

-- Fitch projects low single-digit revenue declines reflecting
continued weakness in the Yuma, AZ operating environment.

-- EBITDA margin remains steady as more efficient cost strategy is
implemented.

-- No new debt issued and term loan repayment through the
scheduled amortization payments.

-- Tribal distribution levels consistent with the past few years
and relatively low amounts of casino capital expenditures.

RATING SENSITIVITIES

Positive: Future developments that in some combination could lead
to positive rating actions include:

-- Casino level debt/EBITDA declining and remaining below 3x and
3.5x including the GO bonds;

-- Tribe maintaining prudent fiscal management practices (i.e.
adjusting governmental spending to match casino distributions and
other revenue sources);

-- Quechan maintaining or increasing tribal cash reserves.

Negative: Future developments that in some combination could lead
to negative rating action include:

-- A depletion of tribal reserves as a result of the tribe
deviating from prudent fiscal management, such that governmental
expenses (including per cap payments) are not commensurate with the
casinos' cash flow generation and debt service obligations;

-- Casino level debt/EBITDA ratio exceeding 4.0x (4.5x with GO
bonds) for an extended period of time.

CRITERIA VARIATION

Fitch utilizes the 'Recovery Ratings and Notching Criteria for
Non-Financial Corporate Issuers' criteria to derive Quechan's
transaction specific ratings, which states that a cap of 'RR3' is
applied for the Native American gaming sector in the U.S. Fitch is
identifying a variation of this criteria substantiated by the
strong recovery prospects for the TED bonds, in which the TED bonds
are notched above the cap. Separately, given the unique recovery
prospects for the GO bonds, the GO bonds are adjusted to be on par
with the IDR, which is also identified as a criteria variation.

FULL LIST OF RATING ACTIONS

Fitch has affirmed the following ratings:

Quechan Indian Tribe

-- Long-Term IDR at 'B-'; Positive Outlook;
-- Tribal economic development bonds at 'B+/RR2';
-- Governmental project bonds at 'B-/RR4'.


REES ASSOCIATES: U.S. Trustee Forms 3-Member Committee
------------------------------------------------------
The U.S. Trustee for Region 12 on March 13 appointed three
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 case of Rees Associates, Inc.

The committee members are:

     (1) RR Donnelley
         c/o Robert Larsen
         4101 Winfield Road
         Warrenville, IL 60555
         Phone: (630) 322-6006
         Fax: (630 322-6893
         Email: Robert.a.larsen@rrd.com

     (2) Packaging Distribution Services, Inc.
         c/o Bob Buising, Jr.
         P.O. Box 1284
         Des Moines, IA 50305
         Phone: (515) 422-5889
         Fax: (515) 883-2044
         Email: BobB@pdspack.com

     (3) Integrity Printing
         c/o John Dalby
         1923 NW 92nd Court
         Clive, IA 50325
         Phone: (515) 288-2980
         Fax: (515) 288-2983
         Email: Johnd@integrityprintdsm.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 Rees Associates Inc.

Based in Des Moines, Iowa, Rees Associates, Inc. sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. S. D. Iowa Case No.
17-00273) on February 27, 2017.  The petition was signed by Stephen
D. Lundstrom, president.  The Debtor is represented by Jeffrey D.
Goetz, Esq., at Bradshaw Fowler Proctor & Fairgrave P.C.

At the time of the filing, the Debtor disclosed $6.43 million in
assets and $3.58 million in liabilities.


REGATTA CONSTRUCTION: NSB to be Paid in Full at 4% Over 20 Years
----------------------------------------------------------------
Regatta Construction, Inc., and Regatta Property Management, LLC,
filed with the U.S. Bankruptcy Court for the District of
Massachusetts a disclosure statement with respect to their first
amended joint plan of reorganization, dated Feb. 28, 2017.

Under the amended plan, Class 1 consists of the Allowed Secured
Claim of North Shore Bank in the Regatta Property Estate in the
amount of $248,935.43. The Regatta Property NSB Claim is secured by
a first priority mortgage Salem Property owned by Regatta Property.
The Regatta Property NSB Claim is also secured by an Assignment of
Leases and Rents as it relates to the Salem Property. The Regatta
Property NSB Claim shall be fully settled and satisfied by the
payment of the entire outstanding balance due and owing as of the
Effective Date as hereinafter modified.

The Regatta Property NSB Claim shall be fully settled and satisfied
by the payment of the Regatta Property NSB Claim together with
interest thereon at a rate equal to 4% percent per annum in 240
monthly payments of combined principal and interest in the amount
of $1,515.99, except the last payment which shall be in the amount
of the remaining balance, with such payments commencing on the
Effective Date. In all other respects, the NSB Loan Agreements
shall remain unchanged. NSB shall retain its first priority
mortgage on the Salem Property, and the Assignment of Leases and
Rents until such time as Regatta Property NSB Claim has been paid
in full. This class is impaired under the plan.

The previous plan provides that the Allowed Secured Claim of the
North Shore Bank is only $182,693. It also stated that the entire
outstanding balance due and owing to NSB as of the Effective Date
shall be paid in equal monthly installments of principal and
interest, in arrears, with interest at 4% per annum, amortized and
paid over a period of 20 years following the Effective Date.

Class 3 consists of the Allowed Secured Claim of NSB against
Regatta Construction. NSB holds a first priority lien on all of the
personal property assets of the debtor, Regatta Construction, Inc.
The total amount owed to NSB as of the Petition Date pursuant to
the loan agreement entered into by the Regatta Construction, Inc.
and NSB is approximately $317,094.98. Pursuant to 11 U.S.C.
§506(a) and Federal Bankruptcy Rule 3012, the Allowed Secured
Claim of NSB in the personal property assets of Regatta
Construction shall be determined at $124,020.03.

The Allowed Secured Claim of NSB in the personal property assets of
Regatta Construction was previously determined at $73,400.

The Regatta Construction NSB Claim shall be fully settled and
satisfied by the payment of the Regatta Construction NSB Claim
together with interest thereon at a rate equal to 4% per annum in
240 monthly payments of combined principal and interest in the
amount of $755.22, except for the last payment which shall be in
the amount of the remaining balance with such payments commencing
in the Effective Date. NSB shall retain its first priority lien on
the personal property assets of Regatta Construction until such
time as its Allowed Secured Claim has been paid in full. This class
is impaired.

The Debtors will fund the Plan from post-petition earnings
generated from the Debtors' business operations, as well as from a
$10,000 cash infusion to be made by Christian Tosi, the Debtors'
principal. The cash infusion, together with funds accumulated by
the Debtors post-petition earnings, will be used to fund the Plan
at confirmation.

A full-text copy of the Disclosure Statement is available at:

        http://bankrupt.com/misc/mab16-11885-120.pdf

                 About Regatta Construction

Regatta Construction, Inc. and Regatta Property Management, LLC
filed for Chapter 11 protection (Bankr. D. Mass. Case Nos.
16-11885
and 16-11886) on May 18, 2016.  The petitions were signed by
Christian Tosi, president of Regatta Construction.  

Judge Frank J. Bailey presides over the case.  The Debtor is
represented by George J. Nader, Esq., at Riley & Dever, P.C.  The
Debtor estimated assets of $1 million to $10 million and
liabilities of less than $50,000.


RENNOVA HEALTH: Regains Compliance With Nasdaq Bid Price Rule
-------------------------------------------------------------
Rennova Health, Inc., announced that on March 9, 2017, it received
a letter from The NASDAQ Stock Market LLC notifying the Company
that it has regained compliance with the Nasdaq Capital Market's
minimum bid price continued listing requirement.  The letter noted
that the Company evidenced a closing bid price of its common stock
in excess of the $1.00 minimum requirement for 10 consecutive
trading days from Feb. 23 to March 8, 2017. Accordingly, the
Company has regained compliance with Nasdaq Marketplace Rule
5550(a)(2) and NASDAQ considers the matter closed.

                         About Rennova

Rennova Health, Inc., is a vertically integrated provider of a
suite of healthcare related products and services.  Its principal
lines of business are diagnostic laboratory services, and
supportive software solutions and decision support and informatics
operations services.

The Company reported a net loss attributable to the Company's
common shareholders of $36.4 million for the year ended Dec. 31,
2015, following net income attributable to the Company's common
shareholders of $2.81 million for the year ended Dec. 31, 2014.

As of Sept. 30, 2016, Rennova Health had $10.19 million in total
assets, $20.23 million in total liabilities and a total
stockholders' deficit of $10.03 million.

The Company said in its annual report for the year ended Dec. 31,
2015, that "Although our financial statements have been prepared on
a going concern basis, we have recently accumulated significant
losses and have negative cash flows from operations, which raise
substantial doubt about our ability to continue as a going
concern.

"If we are unable to improve our liquidity position we may not be
able to continue as a going concern.  The accompanying consolidated
financial statements do not include any adjustments that might
result if we are unable to continue as a going concern and,
therefore, be required to realize our assets and discharge our
liabilities other than in the normal course of business which could
cause investors to suffer the loss of all or a substantial portion
of their investment."


RESTORE HOLDINGS: U.S. Trustee Asks Court to Deny Disclosures
-------------------------------------------------------------
U.S. Trustee, Patrick S. Layng, objects to the proposed disclosure
statement filed by Restore Holdings, LLC.

In January of 2015, BMO Harris Bank, N.A. provided loans totaling
$6.7 million to the Debtors, cross-collateralized by all, or nearly
all, of the Debtors' assets. Upon information and belief, BMO's
claim represents approximately 90% of the claims against the
Debtors' estates.

Prior to filing bankruptcy, the Debtors made numerous intercompany
transfers of funds. The Debtors asserted that these transfers did
not require permission of the Court because they were made in the
ordinary course of business.

On July 21, 2016, BMO asked the Bankruptcy Court for derivative
standing to pursue and defend claims on behalf of the Debtors in an
adversary proceeding which BMO filed that same day.

While BMO's request for derivative standing was still pending with
the Bankruptcy Court, BMO entered into mediation with the Debtors'
insurance company (Chubb) and other parties in interest. The result
of that mediation is a settlement agreement executed by two of the
Debtors, Restore Holdings and Restore Health Pharmacy, LLC;
Wanderer; two of Restore Holding's other officers; and Chubb.

The U.S. Trustee complains that the proposed disclosure statement
filed by Restore Holdings lacks several crucial pieces of
information necessary for a creditor to make an informed decisions
whether to accept or reject the proposed plan.

The Disclosure Statement does not clearly state whether the
Settlement proceeds are subject to BMO’s security interests or
other liens.

The disclosure statement should provide a better explanation of the
multi-faceted settlement so that creditors don't have to drill down
through the 11-page settlement agreement which is attached to the
proposed plan. There are several provisions that are not fully
addressed in the disclosure statement, including possible payment
from Wanderer to BMO, payments coming from TCS accounts receivable,
amount of the refunds from professional fee retainers being paid to
Restore Holdings, how the settlement affects each of the Debtors'
estates, and why this is a fair settlement for the creditors of
each Debtor’s estate.

The disclosure statement also does not provide holders of general
unsecured claims, other than BMO, with even a rough estimate as to
what percentage of their claims will be paid. Without knowing
whether or how BMO's claim is being allocated between the Debtors'
estates or an estimate of the non-BMO claims against Restore
Holdings, the average creditor is unlikely to be able to walk
through the various calculations required to determine an estimate.
The disclosure statement should include a chart showing the
Debtor's best estimate of how the settlement proceeds will be
distributed under the plan.

Thus, the U.S. Trustee requests that the court:

   a. Deny approval of the Disclosure Statement filed by Restore
Holdings, LLC, in its current format;

   b. Require Restore Holdings, LLC to file an amended disclosure
statement adequately addressing all issues raised in this
objection; and

   c. Grant any other relief as this Court deems appropriate.

Attorney for the U.S. Trustee:

     Mary R. Jensen
     Office of the U.S. Trustee Attorney for the U.S. Trustee
     780 Regent St., Suite 304
     Madison, WI 53715
     (608) 210-5649

                  About Restore Holdings

Restore Holdings, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W. D. Wis. Case No. 15-14103) on November
16, 2015.  The petition was signed by Matthew J. Wanderer,
manager.
The case is jointly administered with the Chapter 11 case of
Restore Health Pharmacy, LLC, a subsidiary.  

At the time of the filing, the Debtor estimated assets of less
than
$500,000 and liabilities of $1 million to $10 million.

The Debtor was incorporated in 2009 as Biodermal Labs, LLC, with
Matthew Wanderer as its sole initial member.  It changed its name
to Restore Holdings, LLC, and in 2011 set up a subsidiary, Restore
Health Pharmacy, LLC, that acquired the assets of Madison Pharmacy
Associates.

In 2013, the Debtor acquired Belvidere Labs, LLC of Highland Park,
New Jersey, and in 2014, it acquired TCS Labs, LLC of St.
Petersburg, Florida.


RGIS HOLDINGS: S&P Puts 'CCC+' CCR on CreditWatch Positive
----------------------------------------------------------
S&P Global Ratings placed its 'CCC+' corporate credit rating on
Auburn Hills, Mich.-based RGIS Holdings LLC on CreditWatch with
positive implications.

RGIS Holdings announced its intention to refinance its
$525 million term loan C ($507 million outstanding) maturing in
October 2017 with a new $460 million senior secured first-lien term
loan and $72 million cash on hand.  S&P believes this would improve
the company's liquidity position as it addresses its upcoming
maturity.

At the same time, S&P assigned its 'CCC+' issue-level rating on the
company's proposed $460 million senior secured first-lien term loan
and $35 million senior secured revolver.  The recovery rating is
'3', indicating S&P's expectation for meaningful (50% to 70%,
rounded estimate 50%) recovery in the event of a payment default.
S&P also placed the issue-level ratings on CreditWatch with
positive implications.

S&P expects to withdraw the issue-level ratings on RGIS' existing
term loan and revolver once the transaction closes and the
facilities have been repaid.  S&P estimates that as of Dec. 31,
2016, RGIS had about $507 million in reported debt outstanding. Pro
forma for this refinancing, S&P estimates that the company will
have $460 million in reported debt outstanding.

The proposed credit facility ratings are based on preliminary terms
and are subject to review upon receipt of final documentation.

"The CreditWatch positive placement reflects our view that
following the completion of the refinancing transaction as
currently described, RGIS will have an improved debt maturity
profile and adequate liquidity," said S&P Global Ratings credit
analyst Brennan Clark.  S&P believes credit metrics will also
improve given the company will repay some of the debt with cash on
hand.  Pro forma for the transaction, S&P expects debt to EBITDA to
improve to the mid-13x area from the high-13x area (or low-5x area
from the high-5x area, excluding paid-in-kind [PIK] preferred
equity) and EBITDA cash interest coverage in the low-2x area.  If
the transaction is completed according to the terms presented to
S&P, it will resolve its CreditWatch and raise its corporate credit
rating to 'B-' from 'CCC+'.  The outlook would likely be stable,
reflecting S&P's view that operating performance will remain
steady, with modestly improved, albeit still weak, credit metrics,
and still meaningful positive free cash flow generation.

S&P's ratings continue to incorporate RGIS' weak position because
of its heavy reliance on U.S. retail customers and its narrow
business focus in inventory services and data collection. RGIS
provides services directly to brick and mortar retailers, a sector
that has been underperforming given weak store traffic trends and
share gains by e-commerce-based retailers.  S&P expects RGIS will
remain dependent on retailer performance and that limited inventory
expansion and consolidation among U.S. retailers will limit the
company's domestic growth prospects.  The company has been able to
raise prices, win new business, and modestly grow revenues and
EBITDA over the last few quarters; S&P believes the EBITDA
improvement is primarily attributable to operating missteps by its
struggling top competitor and productivity initiatives.  S&P
believes RGIS will continue to win business away from competition
at modestly better pricing over the next year. However, there is a
risk that competition could intensify due to nominal organic growth
opportunities in the U.S., limiting the company's ability to pass
on rising labor costs, potentially resulting in further pricing
pressure and/or lost customers.

S&P intends to resolve the CreditWatch listing when RGIS completes
the refinancing transaction.  At that time S&P expects to raise the
corporate credit rating and proposed senior secured facilities
ratings to 'B-' from 'CCC+' based upon terms of the currently
proposed transaction and remove the rating from CreditWatch.  If
the company does not complete the proposed refinancing as currently
described, S&P would withdraw the new issue-level ratings for the
proposed financing and reevaluate the CreditWatch listing given the
large pending debt maturity on its existing term loan facility.



RP BROADCASTING: Creditors Seek Appointment of Ch. 11 Trustee
-------------------------------------------------------------
Chaparral Broadcasting, Inc., a secured creditor of RP Broadcasting
Idaho, LLC, and unsecured creditors, American Towers, LLC, Hailey
Hotel, LLC, and Great Western Lodging, Inc., ask the U.S.
Bankruptcy Court for the District of Utah to enter an order
directing the appointment of a Chapter 11 Trustee for the Debtor.

The Creditors seek for the immediate appointment of an independent,
impartial and qualified Chapter 11 Trustee to protect the going
concern value of the Debtor's radio station businesses and the
Debtor's Chapter 11 bankruptcy estate, until they can be sold or
reorganized through court-approved sale or a plan of confirmation.

The Creditors assert that cause exists to appoint a Chapter 11
trustee because of the Debtor's (a) conflicts of interest, (b)
incompetence, (b) gross mismanagement, (c) a substantial and
continuing loss to or diminution of the estate and the absence of a
reasonable likelihood of rehabilitation, and (d) the Debtor's
failure to file a disclosure statement and a plan within the
exclusive period fixed by Section 1121 of the Bankruptcy Code.

American Towers is represented by:

     Mona L. Burton, Esq.
     Sherilyn A. Olsen, Esq.
     Ellen E. Ostrow, Esq.
     HOLLAND & HART LLP
     222 S. Main Street, Suite 2200
     Salt Lake City, UT 84101
     Tel.: (801) 799-5800
     Fax: (801) 799-5700
     E-Mail: solsen@hollandhart.com
             mburton@hollandhart.com
             eeostrow@hollandhart.com

Chaparral Broadcasting, Hailey Hotel, and Great Western are
represented by:

     George Hofmann, Esq.
     Matthew M. Boley, Esq.
     Adam H. Reiser, Esq.
     COHNE KINGHORN, P.C.
     111 East Broadway, 11th Floor
     Salt Lake City, UT 84111
     Tel.: (801) 363-4300
     E-Mail: mboley@cohnekinghorn.com

                   About RP Broadcasting Idaho

RP Broadcasting Idaho, LLC, filed a chapter 11 petition (Bankr. D.
Utah Case No. 16-28578) on Sept. 28, 2016. The petition was signed
by Richard O. Mecham, president and CEO. The Debtor is represented
by Penrod W. Keith, Esq., at Durham Jones & Pinegar, P.C. The
Debtor estimated assets and liabilities at $1 million to $10
million at the time of the filing.


SAMMY ELJAMAL: DOJ Watchdog Seeks Ch. 11 Trustee Appointment
------------------------------------------------------------
The United States Trustee for Region 2 filed a Memorandum with the
U.S. Bankruptcy Court for the Southern District of New York in
support of his motion seeking an Order directing the U.S. Trustee
to appoint a Chapter 11 Trustee for Sammy ElJamal.

The Debtor has numerous interests in businesses primarily engaged
in the sale of gasoline and the operating of gas stations.

According to the U.S. Trustee, the different constituents of the
case -- the Debtor, the official committee of unsecured creditors,
the individual creditors and the equity holders -- are hopelessly
at odds, do not trust each other, and in fact, have been unable to
reach resolution of their different positions despite having
undergone mediation with two different mediators.

The U.S. Trustee adds that the Debtor has asserted that the
Committee -- which currently consists of two creditors -- is
controlled by one of those two creditors whose principal uses non
Debtor entities in which the Debtor has a 50% interest, in an
improper manner solely to the detriment of the Debtor.  These
activities include (i) selling non-Debtor assets without providing
the Debtor a right of first refusal in apparent violation of the
company's operating agreement, and (ii) using the assets of these
non-debtor entities to both litigate against the Debtor and to fund
a plan to divest the Debtor of his interests in the non-debtor
entity. The Debtor also asserts that the other Committee member
failed to disclose material information concerning his agreement
with a non-debtor entity and its managing member for the payment of
his counsel fees by a non-debtor entity.

Moreover, the Committee asserts that the Debtor, who prepetition
filed a false police report giving rise to the claim held by his
largest creditor, has perjured himself under oath, used his
management company to funnel unreported funds to himself, made
fraudulent transfers to his wife, attempt to institute false
divorce proceedings against his spouse in order to shield assets
from creditors, failed to disclose all of his assets, and hired a
private detective to harass Committee members.

Therefore, the appointment of an independent fiduciary to both move
the case forward in a fair and transparent manner and to
investigate the actions by the Committee and its members is in the
best interest of the estate and its creditors, the U.S. Trustee
asserts.

The Chapter 11 bankruptcy case is In re: Sammy Eljamal (Bankr. S.D.
N.Y. Case No. 15-22872).


SCRIPSAMERICA INC: Case Converted to Chapter 7 Proceeding
---------------------------------------------------------
BankruptcyData.com reported that the U.S. Bankruptcy Court issued
an order (with revisions made by the Court) approving the motion of
the U.S. Trustee assigned to the ScripsAmerica case to convert the
Company's Chapter 11 reorganization to a liquidation under Chapter
7. The order states, "The Court finds that grounds exist to convert
the Chapter 11 case to a case under Chapter 7 pursuant to 11 U.S.C.
section 1112(b) . . . .  The Debtor shall: Forthwith turn over to
the Chapter 7 trustee all records and property of the estates under
their custody and control as required by Federal Rule of Bankruptcy
Procedure (FRBP) 1019 (4) and within 15 days of the date of the
Order file a schedule of unpaid debts incurred after commencement
of the superseded cases including the name and address of each
creditor, as required by FRBP 1019 (5)." As previously reported,
the Trustee sought the conversion order on the following grounds:
"The debtor-in-possession has concluded its sale efforts, with
meager results, and the extensive administrative expenses being
incurred in the case far exceed the sale proceeds."

                      About ScripsAmerica

ScripsAmerica, Inc., filed a Chapter 11 petition (Bankr. D. Del.
Case No. 16-11991) on Sept. 7, 2016.  The petition was signed by
Jeffrey J. Andrews, chief financial officer.  At the time of
filing, the Debtor had $600,000 in total assets and $4.65 million
in total debt.

Ciardi Ciardi & Astin has been tapped as bankruptcy counsel, Equity
Partners HG LLC as investment banker, and Bederson LLP as
accountant.

In November 2016, the U.S. Trustee appointed a two-member official
unsecured creditors committee in the case.  The Committee tapped
Bayard P.A. was tapped as counsel and EisnerAmper LLP as financial
advisor.  However, on January 13, 2017, the U.S. Trustee disbanded
the Committee on the Debtor's request.

On January 16, 2017, the Debtor filed a plan of liquidation, a copy
of which is available at:

        http://bankrupt.com/misc/deb16-11991-156.pdfv


SEMLER SCIENTIFIC: Reports $220,000 Net Loss for Fourth Quarter
---------------------------------------------------------------
Semler Scientific, Inc., reported a net loss of $220,000 on $2.31
million of revenue for the three months ended Dec. 31, 2016,
compared to a net loss of $4.20 million on $2.93 million of revenue
for the three months ended Dec. 31, 2015.

For the year ended Dec. 31, 2016, the Company recognized a net loss
of $2.55 million on $7.43 million of revenue compared to a net loss
of $8.50 million on $7 million of revenue for the year ended Dec.
31, 2015.

The Company's balance sheet at Dec. 31, 2016, showed $3.07 million
in total assets, $5.99 million in total liabilities and a
stockholders' deficit of $2.91 million.  As of Dec. 31, 2016,
Semler had cash of $622,000, an increase of $217,000, compared to
$405,000 at Dec. 31, 2015.

"During the fourth quarter, we continued to increase the market
penetration of our QuantaFlo product, which we believe is due to
the clinical benefits associated with its use," said Doug
Murphy-Chutorian, M.D., chief executive officer of Semler.  "Our
financial goal in 2017 is to generate cash from operating
activities by growing revenue, controlling expenses while at the
same time minimizing stockholder dilution," he added.

The major accomplishments of 2016 were as follows:

  1) Increased the established base of QuantaFlo installations

  2) Migrated customers to QuantaFlo from its lower-priced
     predecessor product

  3) Contracted with home risk assessment companies to use
     QuantaFlo in order to enhance their wellness services

In 2017, revenue from QuantaFlo is expected to continue to grow due
to an increasing number of installations, higher average pricing as
compared to its predecessor product, and the recurring revenue
business model.

In 2017, as in the second half of 2016, Semler prefers to work as a
secondary vendor to its HRA customers rather than be a primary
vendor for its WellChec business.  WellChec was responsible for
both substantial revenue growth and associated start-up costs in
2015.  By focusing on its QuantaFlo business and being a secondary
vendor for wellness services, Semler intends to better leverage
capital, have lower financial risk and require less operational
expertise, while potentially having a higher margin business.

"We continue to grow QuantaFlo revenue and to reduce our net
operating loss as we near profitability," said Dr.
Murphy-Chutorian.  "Our immediate objective is to become the
standard of care for testing to identify patients at risk for heart
attacks and strokes to enable better preventive medical care," he
added.

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

                     https://is.gd/AHjWA7

                    About Semler Scientific

Semler Scientific, Inc., provides diagnostic and testing services
to healthcare insurers and physician groups.  The Portland,
Oregon-based Company develops, manufactures and  markets
proprietary products and services that assist healthcare providers
in evaluating and treating chronic diseases.

Semler Scientific reported a net loss attributable to common
stockholders of $8.50 million on $7 million of total revenue for
the year ended Dec. 31, 2015, compared to a net loss attributable
to common stockholders of $4.51 million on $3.63 million of total
revenue for the year ended Dec. 31, 2014.

BDO USA, LLP, 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 negative working capital, a
deficit in stockholders' equity, recurring losses from operations
and expects continuing future losses that raise substantial doubt
about its ability to continue as a going concern.


SILO CITY: Hires Daniells Phillips as Accountants
-------------------------------------------------
Silo City, Inc. seeks authorization from the U.S. Bankruptcy Court
for the Eastern District of California to employ Daniells,
Phillips, Vaughan & Bock as accountants, effective January 25,
2017.

The services to be provided by Daniells Phillips will include, but
not limited to, the preparation of income tax returns for 2015 and
2016 and assisting the Debtor with monthly operating reports.

Daniells Phillips will be paid at these hourly rates:

       Partners               $285
       Manager                $230
       Supervisors            $130
       Staff                  $65-$100
       Clerical               $60

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

James Bock of Daniells Phillips 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 estate.

Daniells Phillips can be reached at:

       James Bock
       DANIELLS PHILLIPS VAUGHAN & BOCK
       300 New Stine Road
       Bakersfield, CA 93309
       Tel: (661) 834-7411
       Fax: (661) 834-4839

                    About Silo City Inc

Silo City, Inc. fdba Sun Coast Materials Co., a California
corporation, based in Bakersfield, Calif., filed a Chapter 11
petition (Bankr. E.D. Calif. Case No. 17-10238) on January 25,
2017. The Hon. Rene Lastreto II presides over the case. Jacob L.
Eaton, at Klein, Denatale, Goldner, Cooper, Rosenleib & Kimball,
LLP, serves as bankruptcy counsel to the Debtor.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Michael
Clift, president.

A list of the Debtor's 17 largest unsecured creditors is available
for free at http://bankrupt.com/misc/cacb17-10238.pdf


SILO CITY: Hires Klein DeNatale as General Insolvency Counsel
-------------------------------------------------------------
Silo City, Inc. seeks authorization from the U.S. Bankruptcy Court
for the Eastern District of California to employ Klein, DeNatale,
Goldner, Cooper, Rosenlieb & Kimball, LLP as general insolvency
counsel, effective January 25, 2017.

The Debtor requires Klein DeNatale to:

   (a) consult with the Debtor concerning its present financial
       situation, the realistically achievable goals, and the
       efficacy of various forms of bankruptcy as a means to
       achieve its goals;

   (b) prepare the documents necessary to commence the bankruptcy
       case;

   (c) advise the Debtor concerning its duties as a debtor-in-
       possession in a Chapter 11 case;

   (d) if it appears that it can propose a viable plan, help in
       the formulation of a Chapter 11 plan, draft the plan and
       disclosure statement, and prosecute legal proceedings to
       seek confirmation of the plan; and

   (e) if necessary, prepare and prosecute such pleadings as
       complaints to avoid preferential transfers or transfers
       deemed fraudulent as to creditors, motions for authority to

       borrow money, sell property, or compromise claims and
       objections to claim.

Jacob L. Eaton will be the lead attorney on the Debtor's case.

Klein DeNatale estimated that fees will be at least $50,000.  

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

Klein DeNatale received a prepetition retainer of $25,000 for the
Chapter 11 case. Of this sum, $4,522 was earned for services
performed or costs incurred before the petition was filed and the
counsel drew down on the retainer in that amount.  Except to the
extent the money has been fully earned before the counsel filed the
Debtor's bankruptcy petition, the counsel will hold the balance of
$20,478 pending the approval and allowance of attorney's fees and
costs by the Court.

Jacob L. Eaton, partner of Klein Denatale, 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 estate.

Klein DeNatale can be reached at:

       Jacob L. Eaton, Esq.
       KLEIN, DENATALE, GOLDNER,
       COOPER, ROSENLIEB & KIMBALL, LLP
       4550 California Avenue, Second Floor
       Bakersfield, CA 93309
       Tel: (661) 395-1000
       Fax: (661) 326-0418
       E-mail: jeaton@kleinlaw.com

                    About Silo City Inc

Silo City, Inc. fdba Sun Coast Materials Co., a California
corporation, based in Bakersfield, Calif., filed a Chapter 11
petition (Bankr. E.D. Calif. Case No. 17-10238) on January 25,
2017. The Hon. Rene Lastreto II presides over the case. Jacob L.
Eaton, at Klein, Denatale, Goldner, Cooper, Rosenleib & Kimball,
LLP, serves as bankruptcy counsel to the Debtor.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Michael
Clift, president.

A list of the Debtor's 17 largest unsecured creditors is available
for free at http://bankrupt.com/misc/cacb17-10238.pdf


SINGLETON CREEK: To Pay Creditors from Asset Sale Proceeds
----------------------------------------------------------
Singleton Creek, Inc., filed with the U.S. Bankruptcy Court for the
Northern District of Georgia a disclosure statement filed on March
5, 2017, in support of the Debtor's plan of liquidation.

Classes 1-4 consist of the Secured Claims of the Gwinnett County
Tax Commissioner, Gwinnett Community Bank and the U.S. Small
Business Administration.  The Debtor will pay from the proceeds
from the sale of the real property located on Satellite Boulevard
in Gwinnett County, Georgia, the allowed amount of the Class 1-4
Secured Claims to the Gwinnett County Tax Commissioner, Gwinnett
Community Bank and U.S. Small Business Administration as soon as
practicable, in cash, in full, following the later of (a) the
Effective Date, (b) the date such Class 1-4 Secured Claim becomes
an Allowed Claim (or as otherwise permitted by law), and (c) the
consummation of a sale of the Real Property.

Classes 1-4 are impaired by the Plan.

Upon the Effective Date, title to all property of the Estate of the
Debtor in the Chapter 11 case will vest in the Debtor and will be
retained by the Debtor for the purposes contemplated under the
Plan, subject to any security interests upon the property.

The Debtor estimates that the Real Property is valued at $5 million
based upon a prepetition contract that was not finalized.  This
value also presupposes the resolution of the Army Corps of
Engineers' filing of a Notice in the Gwinnett County Deed records,
a task for which special counsel was employed.  Assuming this value
is accurate, there is sufficient value in the Real Property to pay
all claims and administrative expenses.

The Debtor marketed the Real Property before the Petition Date and
has begun again after the Court entered an Order authorizing the
employment of Brown Realty as Real Estate Broker.  The Debtor
intends to seek the approval of the Court once a contract for sale
of the Real Property has been signed.  The proceeds from the sale
of the Real Property will be held in escrow by counsel for Debtor
or by a real estate closing attorney and disbursed by the counsel
in accordance with the terms of the Plan.

The Disclosure Statement is available at:

           http://bankrupt.com/misc/ganb16-71772-62.pdf

                     About Singleton Creek

Singleton Creek, Inc., owns and operates a golf course, driving
range and restaurant located at 2789 Satellite Boulevard, Duluth,
Georgia.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. Ga. Case No. 16-71772) on Dec. 5, 2016.  The
petition was signed by Hoke S. Randall, III, president.  The Law
Offices of Douglas Jacobson, LLC, serves as the Debtor's bankruptcy
counsel.

The Debtor hired NAI Brannen/Goddard, LLC, and Brown Realty
Advisors Inc. as real estate brokers.

At the time of the filing, the Debtor disclosed $5.02 million in
assets and $3.54 million in liabilities.


SOUTHWEST CUTTERS: Names EP Bud Kirk as Attorney
------------------------------------------------
Southwest Cutters, LLC seeks authorization from the U.S. Bankruptcy
Court for the Western District of Texas to employ E.P. Bud Kirk as
attorney.

The Debtor requires Mr. Bud Kirk to:

   (a) give the Debtor legal advice with respect to its powers and

       duties as Debtor-in-Possession and the continued operation
       of its business and management of its properties;

   (b) review the various contracts entered by the Debtor and to
       determine which contracts should be rejected and assumed;

   (c) represent the Debtor in collection of its accounts
       receivable, if needed;

   (d) prepare on behalf of the Debtor necessary Schedules,
       Statements, Applications, and Answers, Orders, Reports, and

       other legal documents required for reorganization;

   (e) assist the Debtor in formulation and negotiation of a Plan
       with its creditors in these proceedings;

   (f) review all presently pending litigation in which the Debtor

       is a participant, to recommend settlement of such
       litigation which the attorney deems to be in the best
       interest of the estate, and to make an appearance as lead
       trial counsel in all litigation which the attorney believes

       should be continued, if needed.

   (g) review the transactions of the Debtor prior to the filing
       of the Chapter 11 proceedings to determine what further
       litigation, if any pursuant to the Bankruptcy Code, or
       otherwise, should be filed on behalf of the estate;

   (h) examine all tax claims filed against the Debtor, to contest

       any excessive amounts claimed therein, and to structure a
       payment of the allowed taxes which conforms to the
       Bankruptcy Code and Rules; and

   (i) perform all other legal services of the Debtor, as Debtor-
       in-Possession, which may be necessary;

The law firm will be paid at these hourly rates:

       E.P. Bud Kirk, attorney           $300
       Kathryn A. McMillan, paralegal    $90
       Maura Casas, paralegal            $90
       Vanessa Narro, paralegal          $90

Mr. Bud Kirk will also be reimbursed for reasonable out-of-pocket
expenses incurred.

The law firm received a $10,000 retainer upon filing of the
proceedings. Prior to the filing, $7,744 was paid to Mr. Bud Kirk
by the Debtor, for pre-bankruptcy services actually rendered.

E.P. Bud Kirk 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 estate.

The firm can be reached at:

       E.P. Bud Kirk, Esq.
       600 Sunland Park Drive
       Bldg. Four, Suite 400
       El Paso, TX 79912
       Tel: (915) 584-3773
       Fax: (915) 581-3452
       E-mail: budkirk@aol.com

Southwest Cutters, LLC, is a Texas limited liability company that
operates a cut-make-and-trim business, manufacturing garments.  It
acquires an inventory of fabric, trim, and accessories in the
course of its operations.  It converts the inventory
into-work-in-process and finished goods, and finished goods once
shipped become accounts receivable and proceeds of accounts
receivable.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. W.D.
Tex. Case No. 17-3028) on Feb. 13, 2017.

Judge Christopher Mott presides over the case.



SUNGEVITY INC: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor affiliates filing separate Chapter 11 bankruptcy petitions:

      Debtor                                       Case No.
      ------                                       --------
      Sungevity, Inc.                           17-10561
      66 Franklin Street, Suite 310
      Oakland, CA 94607

      Sungevity SD, LLC                            17-10562

      Sungevity Development, LLC                   17-10563

      Sungevity International Holdings, LLC        17-10564

About the Company:   Sungevity -- www.sungevity.com -- is a
                     technology company whose platform enables the
                     sale and installation of solar energy systems
                     to residential and commercial customers in
                     the United States and internationally.
                     Sungevity serves customers in 14 U.S. states
                     and the District of Columbia, as well as in
                     the Netherlands, Belgium, Germany and the
                     United Kingdom.  The Company's asset-light
                     business model focuses on value-added in-
                     house services for software platform
                     development, project management and customer
                     experience; this focus is enabled by a
                     strong, scalable network of third-party
                     providers for asset-intensive and/or lower
                     margin provision of hardware, installation
                     services and financing.   

Chapter 11 Petition Date: March 13, 2017

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

Judge: Hon. Laurie Selber Silverstein

Debtors'
Bankruptcy
Counsel:         Jonathan I. Levine, Esq.
                 Jennifer L. Marines, Esq.
                 Melissa A. Hager, Esq.
                 Erica J. Richards, Esq.
                 MORRISON & FOERSTER LLP
                 250 West 55th Street
                 New York, New York 10019
                 Tel: (212) 468-8000
                 Fax: (212) 468-7900
                 E-mail: jonlevine@mofo.com
                         jmarines@mofo.com
                         mhager@mofo.com
                         erichards@mofo.com

Debtors'
Local
Counsel:         M. Blake Cleary, Esq.
                 Jaime Luton Chapman, Esq.
                 Kenneth A. Listwak, Esq.
                 YOUNG CONAWAY STARGATT & TAYLOR, LLP
                 Rodney Square
                 1000 North King Street
                 Wilmington, Delaware 19801
                 Tel: (302) 571-6600
                 Fax: (302) 571-1253
                 E-mail: mbcleary@ycst.com
                         jchapman@ycst.com
                         klistwak@ycst.com

Debtors'
Financial
Advisor:         ALIXPARTNERS, LLC

Debtors'
Investment
Banker:          DUCERA SECURITIES LLC

Debtors'
Claims &
Noticing
Agent:           KURTZMAN CARSON CONSULTANTS LLC

Estimated Assets: $100 million to $500 million

Estimated Debts: $100 million to $500 million

The petition were signed by Andrew Birch, chief executive officer.

Debtors' Consolidated List of 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
Eastern Sun Capital Partners, LLC    Convertible        $4,450,000
40 Rowes Wharf                          Notes
Boston, MA 02110
Ramsay Ravenel
Tel: 617-880-8941
Email: rravenel@easternsuncapital.net

Trina Solar (U.S.) Inc.             Trade Payables      $4,200,924
100 Century Center Court, #501
San Jose, CA 95112
John Gann
Tel: 408-459-6709
Fax: 800-696-0166

SolarEdge Technologies, Inc.        Trade Payables      $2,873,762
3347 Gateway Blvd.
Fremont, CA 94538
David Seiler
Tel: 415-720-8975
Fax: 510-353-1895

Mario Palumbo                      Convertible Notes    $2,100,000
C/O Millennium Partners
1995 Broadway 3rd FL
New York, NY 10023
Tel: 212-875-4905
Fax: 212-595-1831
Email: Mpalumbo@millenniumptrs.com

Orrick, Harrington & Sutcliffe LLP   Trade Payables     $1,851,432
Dept 34461
P.O. Box 39000
San Francisco, CA 94139
Andrew D. Thorpe
Tel: 415-773-5970
Fax: 415-773-5759
Email: athorpe@orrick.com

CCM Solar, LLC                      Convertible Notes   $1,500,000
1730 Massachusetts Ave., N.W.
Washington, D.C. 20005
Josh Green; Alla Jezmir
Tel: 202-315-2407; 202-315-2411
Email: Jgreen@ccmgroupllc.com
       ajezmir@ccmgroupllc.com
       jgreen@ccmusllc.com
       ajezmir@ccmusllc.com

Lowe's Companies, Inc.                Trade Payables    $1,028,475
Attn: Product Accounting
Program Administration
Mailcode: NB4PA
Mooresville, NC 28117
Gary Gross
Tel: 704-758-2198
Fax: 704-757-0576

SharesPost 100 Fund                 Convertible Notes   $1,000,000
101 Jefferson Dr.
Menlo Park, CA 94025
Sven Weber
Tel: 650-492-6878
Fax: 650-492-6871
Email: sweber@sharespost.com

Stephen R. Polk Rev TR              Convertible Notes   $1,000,000
U-A-D 2-17-84
260 E. Brown St., Ste. 340
Birmingham, MI 48009
Tel: 248-385-5282
Fax: 804-648-0395
Email: spolk@highgatellc.com

Dinwoodie Meservey Family Trust     Convertible Notes   $1,000,000
934 Kingston Ave.
Piedmont, CA 94611
Tom Dinwoodie
Tel: 510-654-5118
Email: tdinwoodie@gmail.com

MHA Trust, LLC                      Convertible Notes     $900,000
c/o Marianne Brakora
Interlaken Capital LLC
261 E. Maple Rd.
Birmingham, MI 48009
Michael Acheson
Marianne Brakora
Tel: 248-310-6040
Fax: 248-251-0059
Email: mike.acheson@me.com
       marianne@acheson.com

LG Electronics U.S.A., Inc.          Trade Payables       $827,325
P.O. Box 730241
Dallas, TX 75373-0241
David Chang
Tel: 201-816-2000
Fax: 201-816-0636

Greener Capital Partners II, LP     Convertible Notes     $750,000
128 Alvarado Rd.
Berkeley, CA 93705
Charles Finnie
Tel: 866-431-8709
Email: charliefinnie@gmail.com
       cfinnie@efwpartners.com
       kguerry@efwpartners.com

Easterly Acquisition Corp.            Trade Payables      $680,412
375 Park Ave. 21st FL
New York, NY 10152
Jurgen Lika
Tel: 617-303-4809
Fax: 302-655-5049

BDO USA, LLP                          Trade Payables      $607,383
One Market St.
Suite 1100 Spear Tower
San Francisco, CA 94105
Aftab Jamil
Tel: 408-352-1999
Fax: 415-397-2161
Email: ajamil@bdo.com

CFGI Holdings, LLC                    Trade Payables      $568,074
99 High St., 30th FL
Boston, MA 02110
Greg Lynch
Tel: 603-479-4110
Email: glynch@cfgi.com

James S Sandler as Trustee under    Convertible Notes     $460,000
the James Sandler Revocable Trust
UA dated 4/29/1999
185 Edgewood Ave.
San Francisco, CA 94117
Jim Sandler
Tel: 415-562-8736
Fax: 888-362-0641
Email: james@sandlerfoundation.org

Locus Energy                         Trade Payables       $416,318

1375 Broadway, Suite 1100
New York, NY 10018
Christopher Cline
Tel: 877-562-8736
Fax: 888-362-0641

Anthem Blue Cross                    Trade Payables       $395,711
Department 5812
Los Angeles, CA 90074-5812
Patrice Clay
Tel: 925-927-6019
Fax: 317-488-6028

Google Inc.                          Trade Payables       $386,737
1600 Ampitheatre Pkwy.
Mountain View, CA 94043
Mark Gerrson Galvez
Tel: 650-253-1465
Fax: 650-253-0001


T-MOBILE US: S&P Puts 'BB' CCR on CreditWatch Positive
------------------------------------------------------
S&P Global Ratings placed its 'BB' corporate credit rating and
senior unsecured debt rating on Bellevue, Wash.-based wireless
service provider T-Mobile US Inc. on CreditWatch with positive
implications.  The 'BBB-' senior secured debt rating is not on
CreditWatch since it is subject to a ratings cap.

At the same time, S&P assigned a 'BB' issue-level rating and '3'
recovery rating to the company's proposed $1.5 billion of senior
unsecured notes, which will consist of five-, eight-, and 10-year
maturities.  The '3' recovery ratings indicates S&P's expectation
for meaningful (50%-70%; point estimate: 65%) recovery in the event
of payment default.  S&P also assigned a 'BB' issue-level rating
and '3' recovery rating to the company's proposed
$1 billion of senior notes due 2022, $1.25 billion of senior notes
due 2025, and $1.25 billion of senior notes due 2027 that will be
issued to parent company Deutsche Telekom AG. (DT).  The notes are
also on CreditWatch with positive implications and will be issued
by wholly owned subsidiary T-Mobile USA Inc.

S&P believes the company will use net proceeds from the $5 billion
of new notes ($1.5 billion of public notes and $3.5 billion of
notes issued to DT) to refinance existing debt.

"The CreditWatch placement follows T-Mobile's strong operating and
financial performance in 2016 and 2017 guidance that included
healthy subscriber growth and improved FOCF generation," said S&P
Global Ratings credit analyst Allyn Arden.  

S&P expects to resolve the CreditWatch placement following the
completion of the Broadcast Incentive Auction, which is scheduled
to close by mid-April.  At that point, S&P will have more clarity
about the amount of funds that the company will be allocating to
the purchase of spectrum licenses.  Moreover, S&P will discuss with
management the company's longer-term strategy and financial policy,
especially as it relates to potential acquisitions and spectrum
requirements.  As part of S&P's review, S&P will evaluate
T-Mobile's ability to maintain healthy subscriber momentum in the
face of increasing price-based competition from AT&T and Verizon
longer term.  S&P believe this rate of subscriber growth could also
be hurt by new entrants, namely cable operators that have made
significant investments in Wi-Fi networks and have existing mobile
virtual network operator agreements. While S&P views these
developments as rather nascent, it believes any incremental
competition is a negative credit factor for the industry,
especially to the extent it leads to acquisitions activity over the
longer term.  An upgrade, if any, is likely limited to one notch.



TROPICAL RESTAURANTS: PRDoT to Get Paid in 57 Installments, at 3%
-----------------------------------------------------------------
Tropical Restaurants Corp. filed with the U.S. Bankruptcy Court for
the District of Puerto Rico a disclosure statement dated March 1,
2017, referring to the Debtor's plan of reorganization, dated March
1, 2017.

Total payout for the PR Department of Treasury's Claim No. 1 is
$43,508.40, consisting of 52 payments of $772.32 and one payment of
$260.04, plus 3%.  Total payout for the PR Department of Treasury's
Claim No. 2 is $62,507.89, consisting of 56 payments of $1,109.55
and one payment of $373.09, plus 3%.  The total payout for the PR
Department of Treasury's Claim No. 3 is $1,021.98, consisting of 56
payments of $18.14 and one payment of $6.14, plus 3%.

Office of the U.S. Trustee Fees will get paid $2,951 in full on the
effective date of the Plan.

Class 2 Non-Priority unsecured claims -- totaling $59,759.75 -- are
impaired under the Plan.

The plan proponent believes that the Debtor will have enough cash
on hand on the effective date of the Plan to pay all the claims and
expenses that are entitled to be paid on that date.  

The plan proponent must also show that it will have enough cash
over the life of the Plan to make the required Plan payments.

The Disclosure Statement is available at:

           http://bankrupt.com/misc/prb16-01840-80.pdf

Headquartered in Fajardo, Puerto Rico, Tropical Restaurants Corp.
filed for Chapter 11 bankruptcy protection (Bankr. D.P.R. Case No.
16-01840) on March 7, 2016, estimating its assets at between
$50,001 and $100,000 and its liabilities at up to $50,000.  Juan A
Santos Berrios, Esq., at Santos-Berrios Law serves as the Debtor's
bankruptcy counsel.


TTC REAL ESTATE: U.S. Trustee Unable to Appoint Committee
---------------------------------------------------------
The Office of the U.S. Trustee on March 14 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of TTC Real Estate Holdings, LLC.

                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 Jan. 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.


TURF LLC: Taps Bradley Thomas as Accountant
-------------------------------------------
Turf LLC seeks authorization from the U.S. Bankruptcy Court for the
Northern District of West Virginia to employ Mathew Close and
Bradley, Thomas, & Mathew Close, CPA as accountant.

The Debtor requires the services of an accountant to prepare estate
tax returns in order to satisfy the estate's obligations as to such
tax returns as well as the Debtor's obligations to the U.S.
Trustee's office and other requirements of the Debtor under the
Bankruptcy Code.

Bradley Thomas will be reimbursed for reasonable out-of-pocket
expenses incurred.

Mathew Close, principal of Bradley Thomas, 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 estate.

Bradley Thomas can be reached at:

       Mathew Close
       BRADLEY, THOMAS, & MATTHEW CLOSE, CPA
       418 North Potomac Street
       Hagerstown, MD 21740
       Tel: (301) 790-3535
       Fax: (304) 258-1814

                        About Turf, LLC

Turf LLC, filed for Chapter 11 bankruptcy protection (Bank. N.D.
W.Va. Case No. 14-01361) on Dec. 19, 2014, disclosing $3.61 million
in assets and $3.26 million in liabilities. The petition was signed
by Ronald E. Marcus, member.

John F. Wiley, Esq., at J. Frederick Wiley, PLLC, serves as the
Debtor's bankruptcy counsel.


ULTRA PETROLEUM: Wins Confirmation of Chapter 11 Plan
-----------------------------------------------------
Judge Marvin Isgur of the U.S. Bankruptcy Court for the Southern
District of Texas confirmed the second amended Chapter 11 plan of
reorganization of Ultra Petroleum Corp. and its debtor affiliates.

The Plan provides for Ultra to raise $580 million in equity capital
through a rights offering plus another $2.4 billion in exit
financing, Jonathan Randles of The Wall Street Journal Pro
Bankruptcy related.  Creditors of the company's operating
subsidiary, owed nearly $2.52 billion, will receive new notes and
cash under the plan, the Journal said, citing court papers.
Existing shareholders, meanwhile, will receive a 41% stake in the
restructured Ultra Petroleum, subject to dilution, the Journal
added.

Prior to the confirmation of the Plan, the Debtors entered into
stipulations resolving objections to the confirmation of the Plan,
including those raised by the Jonah LLC Plaintiffs and the
Gasconade Plaintiffs.

The Journal noted that Judge Isgur was also expected to rule on a
dispute about Ultra's enterprise value. Under the plan, the
valuation figure determines how the stock of the restructured
company is divvied up among junior bondholders and equity holders,
the Journal noted.

The question is over whether the Presidents Day holiday should be
included in a calculation of recent natural-gas prices which is
used to determine Ultra's value, the report said.  The outcome
would determine whether Ultra's enterprise value is $5.5 billion or
$6 billion, the report added, citing court documents.

                       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.

On May 5, 2016, the United States Trustee for the Southern
District
of Texas appointed an official committee for unsecured creditors
of
all of the Debtors.  On September 26, 2016, the United States
Trustee for the Southern District of Texas filed a Notice of
Reconstitution of the UCC.  The Committee tapped Weil, Gotshal &
Manges LLP as its legal counsel; Opportune LLP as advisor; and PJT
Partners LP as its financial advisor.

Certain other stakeholders have organized for purposes of
participating in the Debtors' chapter 11 cases: (i) on June 8,
2016, an informal ad hoc committee of unsecured creditors of
subsidiary, Ultra Resources, notified the Bankruptcy Court it had
formed and identified its members, most of which are distressed
debt investors and/or hedge funds; (ii) on June 13, 2016, an
informal ad hoc committee of the holders of senior notes issued by
the Company notified the Bankruptcy Court it had formed and
identified its members; (iii) on July 20, 2016, an informal ad hoc
committee of shareholders of the Company notified the Bankruptcy
Court it had formed and identified its members; and (iv) on
January
6, 2017, an informal ad hoc committee of unsecured creditors of
subsidiary, Ultra Resources, notified the Bankruptcy Court it had
formed and identified its members, most of which are insurance
companies.


UNIQUE VENTURES: DOJ Watchdog Ordered to Appoint Ch. 11 Trustee
---------------------------------------------------------------
Judge Thomas P. Agresti of the U.S. Bankruptcy Court for the
Western District of Pennsylvania entered an Order directing the
U.S. Trustee to appoint a Chapter 11 Trustee for Unique Ventures
Group, LLC..

The Order was made pursuant to the Motion of the United States
Trustee for the Appointment of a Chapter 11 Trustee for the
Debtor.

                About Unique Ventures Group

Unique Ventures Group, LLC, based in Pittsburgh, PA, filed a
Chapter 11 petition (Bankr. W.D. Pa. Case No. 17-20526) on February
13, 2017. The Hon. Thomas P. Agresti presides over the case. In its
petition, the Debtor estimated $10 million to $50 million in both
assets and liabilities. The petition was signed by Eric E. Bononi,
receiver, CEO and CRO.


UNITED ROAD TOWING: Hires Getzler Henrich as Financial Advisor
--------------------------------------------------------------
United Road Towing, Inc. and its debtor-affiliates seek
authorization from the U.S. Bankruptcy Court for the District of
Delaware to employ Getzler Henrich & Associates, LLC as financial
advisor to the Debtors, nunc pro tunc to the February 6, 2017
petition date.

The Debtors require Getzler Henrich to:

   (a) work collaboratively with the Debtors' Board, legal
       counsel, and other Debtor-professionals and employees;

   (b) guide the Debtors, in conjunction with counsel, through the

       Chapter 11 process;

   (c) review the weekly roll forward 13 week cash flow;

   (d) review the actual versus budget;

   (e) assist management with critical vendors;

   (f) assume primary responsibility for communicating and
       negotiating with existing lenders and the DIP Lender;

   (g) in conjunction with the Chief Executive Officer and Chief
       Financial Officer, interface with employees, customers,
       vendors, lenders, and other constituents, including any
       official committee of unsecured creditors that may be
       formed and its counsel and financial advisor, if any;

   (h) provide oversight with regard to daily cash management
       activities, including maximizing the forecasting
       collections and availability, and assisting the Debtors
       with prioritizing disbursements within the Debtors'
       availability constraints and subject to its DIP Facility;

   (i) serve as the primary liaison, and otherwise coordinate
       efforts with the Debtors' proposed investment banker that
       will be engaged to market assets of the Debtors for sale to

       one or more buyers pursuant to section 363 of the
       Bankruptcy Code;

   (j) provide expert testimony as requested or required; and

   (k) perform other tasks as mutually agreed.

Getzler Henrich will be paid at these hourly rates:

       Principal/Managing Director     $475-$595
       Director/Specialists            $365-$475
       Associate Professionals         $150-$365

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

Prior to filing these Chapter 11 Cases, the Debtors provided
Getzler Henrich with a retainer that began at $30,000 and increased
over the course of subsequent payments to reach approximately
$100,000 (the "Retainer") as security for services rendered and
expenses incurred in connection with, and during the pendency of
these Chapter 11 Cases.

Mark G. Samson, managing director of Getzler Henrich, 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.

Getzler Henrich can be reached at:

       Mark Samson
       GETZLER HENRICH & ASSOCIATES LLC
       295 Madison Avenue, 20th Floor
       New York, NY 10017
       Tel: (212) 697-2400
       Fax: (212) 697-4812

                    About United Road Towing

Headquartered in Mokena, Illinois, United Road Towing, Inc. -- dba
Good Buy Auto Auction, UR Vehicle Management Solutions, Quality
Towing, United Road Vehicle Management Solutions, and dba United
Road Towing-San Antonio -- and its affiliates provide towing,
recovery, impound, and vehicle management solutions services to
both the private and public sector.  Through a portfolio of local
and regional brands operating across 10 different regions in eight
different states, the Company dispatches approximately 500,000
tows, manage over 200,000 impounds and sell over 38,000 vehicles
annually across the U.S.

United Road Towing, Inc., and several affiliates filed for Chapter
11 bankruptcy protection (Bankr. D. Del. Lead Case No. 17-10249) on
Feb. 6, 2017.  The petitions were signed by Michael Mahar, chief
financial officer.

Judge Laurie Selber Silverstein presides over the cases.

Daniel J. McGuire, Esq., Grace D. D'Arcy, Esq., and Carrie V.
Hardman, Esq., at Winston & Strawn LLP serve as Debtors' general
counsel.

M. Blake Cleary, Esq., Ryan M. Bartley, Esq., and Andrew
Magaziner, Esq., at Young Conaway Stargatt & Taylor, LLP, serve as
the Debtors' Delaware counsel.

Getzler Henrich & Associates LLC is the Debtors' financial
advisor.  SSG Advisors LLC is the Debtors' investment banker.
Rust Consulting/Omni Bankruptcy is the Debtors' noticing, claims
and balloting agent.

The Debtors estimated assets of between $10 million and $50
million and debts of between $50 million and $100 million.


UNITED ROAD TOWING: Hires Rust/Omni as Administrative Agent
-----------------------------------------------------------
United Road Towing, Inc. and its debtor-affiliates seek
authorization from the U.S. Bankruptcy Court for the District of
Delaware to employ Rust Consulting/Omni Bankruptcy as
administrative agent, nunc pro tunc to February 13, 2017.

The Debtors seek to retain Rust/Omni to provide, among other
things, these bankruptcy administrative services, if and to the
extent requested:

   (a) assist with, among other things, solicitation, balloting,
       and tabulation and calculation of votes, as well as
       preparing any appropriate reports, as required in
       furtherance of confirmation of plans of reorganization (the

       "Balloting Services");

   (b) generating an official ballot certification and testifying,

       if necessary, in support of the ballot tabulation results;

   (c) in connection with the Balloting Services, handle requests
       for documents from parties in interest, including, if
       applicable, brokerage firms and bank back-offices and
       institutional holders;

   (d) gather data in conjunction with the preparation, and assist

       with the preparation, of the Debtors' schedules of assets
       and liabilities and statements of financial affairs;

   (e) provide a confidential data room, if requested;

   (f) manage and coordinate any distributions pursuant to a
       confirmed plan of reorganization or otherwise; and

   (g) provide such other processing, solicitation, balloting, and

       other administrative services described in the Engagement
       Agreement, but not included in the Section 156(c)
       Application, as may be requested from time to time by the
       Debtors, the Court or Clerk of the Bankruptcy Court,
       including but not limited to the preparation of the
       Debtors' monthly operating reports.

Rust/Omni will be paid at these hourly rates:

       Clerical Support           $26.25-$37.50
       Project Specialists        $48.75-$63.75
       Project Supervisors        $63.75-$78.75
       Consultants                $78.75-$105
       Technology/Programming     $82.50-$123.75
       Senior Consultants         $131.25-$146.25
       Equity Services            $168.75

Rust/Omni will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Paul H. Deutch, executive managing director of Rust/Omni, 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 estate.

Rust/Omni can be reached at:

       Paul H. Deutch
       RUST CONSULTING/OMNI BANKRUPTCY
       1120 Avenue of the Americas
       4th Floor
       New York, NY 10036
       Tel: (212) 302-3560
       Fax: (212) 302-3820

                    About United Road Towing

Headquartered in Mokena, Illinois, United Road Towing, Inc. -- dba
Good Buy Auto Auction, UR Vehicle Management Solutions, Quality
Towing, United Road Vehicle Management Solutions, and dba United
Road Towing-San Antonio -- and its affiliates provide towing,
recovery, impound, and vehicle management solutions services to
both the private and public sector.  Through a portfolio of local
and regional brands operating across 10 different regions in eight
different states, the Company dispatches approximately 500,000
tows, manage over 200,000 impounds and sell over 38,000 vehicles
annually across the U.S.

United Road Towing, Inc., and several affiliates filed for Chapter
11 bankruptcy protection (Bankr. D. Del. Lead Case No. 17-10249) on
Feb. 6, 2017.  The petitions were signed by Michael Mahar, chief
financial officer.

Judge Laurie Selber Silverstein presides over the cases.

Daniel J. McGuire, Esq., Grace D. D'Arcy, Esq., and Carrie V.
Hardman, Esq., at Winston & Strawn LLP serve as Debtors' general
counsel.

M. Blake Cleary, Esq., Ryan M. Bartley, Esq., and Andrew
Magaziner, Esq., at Young Conaway Stargatt & Taylor, LLP, serve as
the Debtors' Delaware counsel.

Getzler Henrich & Associates LLC is the Debtors' financial
advisor.  SSG Advisors LLC is the Debtors' investment banker.
Rust Consulting/Omni Bankruptcy is the Debtors' noticing, claims
and balloting agent.

The Debtors estimated assets of between $10 million and $50
million and debts of between $50 million and $100 million.


UNITED ROAD TOWING: Hires Winston & Strawn as Counsel
-----------------------------------------------------
United Road Towing, Inc. and its debtor-affiliates seek
authorization from the U.S. Bankruptcy Court for the District of
Delaware to employ  Winston & Strawn LLP as counsel, nunc pro tunc
to the February 6, 2017 petition date

The Debtors require Winston & Strawn to:

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

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

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

   (d) appear in Court and protect the interests of the Debtors
       before the Court; and

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

Winston & Strawn will be paid at these hourly rates:

       Daniel J. McGuire            $930
       Carrie V. Hardman            $750
       Grace D. D'Arcy              $560

Winston & Strawn will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Winston & Strawn received a retainer in the amount of $100,000 over
the course of three payments, and received replenished retainer
funds as follows, prior to the commencement of these Chapter 11
Cases.

Daniel J. McGuire, partner of Winston & Strawn, 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.

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:

   -- Winston & Strawn has not agreed to a variation of its
      standard or customary billing arrangements for this
      engagement;

   -- None of the Firm's professionals included in this engagement

      has varied their rate based on the geographic location of
      these Chapter 11 Case;  

   -- Winston & Strawn was retained by the Debtors pursuant to an
      Engagement Agreement dated June 28, 2016.  The billing rates

      and material terms of the prepetition engagement are the
      same as the rates and terms described in the Application,
      subject to periodic adjustment to reflect economic and other

      conditions; and

   -- The Debtors will be approving a prospective budget and
      staffing plan for Winston & Strawn's engagement for the
      post-petition period as appropriate.  In accordance with the

      U.S. Trustee Guidelines, the budget may be amended as
      necessary to reflect changed or unanticipated developments.


Winston & Strawn can be reached at:

       Daniel J. McGuire, Esq.
       Grace D. D'Arcy, Esq.
       Carrie V. Hardman, Esq.
       WINSTON & STRAWN LLP
       35 West Wacker Drive
       Chicago, IL 60601
       Tel: (312) 558-5600
       Fax: (312) 558-5700
       200 Park Avenue
       New York, NY 10166
       Tel: (212) 294-6700
       Fax: (212) 294-4700
       E-mail: dmcguire@winston.com
               gdarcy@winston.com
               chardman@winston.com

                    About United Road Towing

Headquartered in Mokena, Illinois, United Road Towing, Inc. -- dba
Good Buy Auto Auction, UR Vehicle Management Solutions, Quality
Towing, United Road Vehicle Management Solutions, and dba United
Road Towing-San Antonio -- and its affiliates provide towing,
recovery, impound, and vehicle management solutions services to
both the private and public sector.  Through a portfolio of local
and regional brands operating across 10 different regions in eight
different states, the Company dispatches approximately 500,000
tows, manage over 200,000 impounds and sell over 38,000 vehicles
annually across the U.S.

United Road Towing, Inc., and several affiliates filed for Chapter
11 bankruptcy protection (Bankr. D. Del. Lead Case No. 17-10249) on
Feb. 6, 2017.  The petitions were signed by Michael Mahar, chief
financial officer.

Judge Laurie Selber Silverstein presides over the cases.

Daniel J. McGuire, Esq., Grace D. D'Arcy, Esq., and Carrie V.
Hardman, Esq., at Winston & Strawn LLP serve as Debtors' general
counsel.

M. Blake Cleary, Esq., Ryan M. Bartley, Esq., and Andrew
Magaziner, Esq., at Young Conaway Stargatt & Taylor, LLP, serve as
the Debtors' Delaware counsel.

Getzler Henrich & Associates LLC is the Debtors' financial
advisor.  SSG Advisors LLC is the Debtors' investment banker.
Rust Consulting/Omni Bankruptcy is the Debtors' noticing, claims
and balloting agent.

The Debtors estimated assets of between $10 million and $50
million and debts of between $50 million and $100 million.


UNITED ROAD TOWING: Hires Young Conaway as Delaware Counsel
-----------------------------------------------------------
United Road Towing, Inc. and its debtor-affiliates seek
authorization from the U.S. Bankruptcy Court for the District of
Delaware to employ Young Conaway Stargatt & Taylor, LLP as Delaware
bankruptcy and conflicts counsel, nunc pro
tunc to the February 6, 2017 petition date.

The Debtors require Young Conaway to:

   (a) provide legal advice with respect to the Debtors' powers
       and duties as debtors in possession in the continued
       operation of their business, management of their
       properties, and the potential sale of their assets;

   (b) prepare and pursue confirmation of a plan and approval of a

       disclosure statement;

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

   (d) appear in Court and protecting the interests of the Debtors

       before the Court; and

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

Young Conaway will be paid at these hourly rates:

       M. Blake Cleary              $790
       Ryan M. Bartley              $520
       Andrew L. Magaziner          $495
       Elizabeth S. Justison        $400
       Kenneth A. Listwak           $300
       Debbie Laskin, paralegal     $270
       Attorneys                    $300-$890
       Paralegals                   $240-$270

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

Young Conaway received a retainer in the amount of $75,000 on
January 20, 2017 in connection with the planning and preparation of
initial documents and its proposed post-petition representation of
the Debtors, and prepayment of filing fees in the amount of $49,763
on February 3, 2017 (as supplemented, the "Retainer"). The Retainer
was replenished on February 3, 2017, in the amount of $42,826.60,
following a draw on the Retainer for the invoice for services
rendered through January 31, 2017.

M. Blake Cleary, partner of Young Conaway, 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 estate.

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:

   -- Young Conaway has not agreed to a variation of its standard
      or customary billing arrangements for this engagement;

   -- None of the Firm's professionals included in this engagement

      have varied their rate based on the geographic location of
      these chapter 11 cases;

   -- Young Conaway was retained by the Debtors pursuant to an
      engagement agreement dated as of January 19, 2017. The
      billing rates and material terms of the prepetition
      engagement are the same as the rates and terms described in
      the Application; and

   -- The Debtors have approved or will be approving a prospective

      budget and staffing plan for Young Conaway's engagement for
      the post-petition period as appropriate. In accordance with
      the U.S. Trustee Guidelines, the budget may be amended as
      necessary to reflect changed or unanticipated developments.

Young Conaway can be reached at:

       Ryan M. Bartley, Esq.
       Andrew L. Magaziner, Esq.
       YOUNG CONAWAY STARGATT & TAYLOR, LLP
       Rodney Square
       1000 North King Street
       Wilmington, DE 19801
       Tel: (302) 571-6600
       Fax: (302) 571-1253

                    About United Road Towing

Headquartered in Mokena, Illinois, United Road Towing, Inc. -- dba
Good Buy Auto Auction, UR Vehicle Management Solutions, Quality
Towing, United Road Vehicle Management Solutions, and dba United
Road Towing-San Antonio -- and its affiliates provide towing,
recovery, impound, and vehicle management solutions services to
both the private and public sector.  Through a portfolio of local
and regional brands operating across 10 different regions in eight
different states, the Company dispatches approximately 500,000
tows, manage over 200,000 impounds and sell over 38,000 vehicles
annually across the U.S.

United Road Towing, Inc., and several affiliates filed for Chapter
11 bankruptcy protection (Bankr. D. Del. Lead Case No. 17-10249) on
Feb. 6, 2017.  The petitions were signed by Michael Mahar, chief
financial officer.

Judge Laurie Selber Silverstein presides over the cases.

Daniel J. McGuire, Esq., Grace D. D'Arcy, Esq., and Carrie V.
Hardman, Esq., at Winston & Strawn LLP serve as Debtors' general
counsel.

M. Blake Cleary, Esq., Ryan M. Bartley, Esq., and Andrew
Magaziner, Esq., at Young Conaway Stargatt & Taylor, LLP, serve as
the Debtors' Delaware counsel.

Getzler Henrich & Associates LLC is the Debtors' financial
advisor.  SSG Advisors LLC is the Debtors' investment banker.
Rust Consulting/Omni Bankruptcy is the Debtors' noticing, claims
and balloting agent.

The Debtors estimated assets of between $10 million and $50
million and debts of between $50 million and $100 million.


UNITED ROAD TOWING: Qualifying Bids Due April 6
-----------------------------------------------
United Road Towing, Inc. and certain of its affiliated debtors are
accepting bids for their personal property and other related
interests.

By order, dated March 6, 2017, the Bankruptcy Court approved
certain bidding procedures that govern the sale(s) of, or other
transaction(s) to acquire, the Assets by the highest and best
bidders.

The deadline to be qualified as a Qualifying Bidder and to submit a
Qualifying Bid is April 6, 2017 at 5:00 p.m. (ET). Subject to
Section 7 of the Bidding Procedures with respect to credit bids,
all Qualifying Bids must be accompanied with a deposit in an amount
equal to the greater of $200,000 or 10% of the total consideration
provided under the proposed Transaction Agreement; provided, that
the Debtors may alter the Deposit requirement for any party
selected as a Stalking Horse Purchaser with leave of the Court.

An auction for the Assets will commence on April 10, 2017 at 10:00
a.m. (ET) at the offices of Young Conaway Stargatt & Taylor, LLP,
1000 North King Street, Rodney Square, Wilmington, DE 19801.

The Bankruptcy Court will conduct a hearing to consider the
proposed Sales on: April 12, 2017 at 1:30 p.m.(ET).

The Debtors will consider proposals to acquire some or all of the
Assets through a sale under section 363 of the Bankruptcy Code, the
acquisition of the equity of one or more Debtors though a sale
under section 363 of the Bankruptcy Code, or a sale of Assets or
the acquisition of the equity in one or more Debtors implemented
through a chapter 11 plan. The Debtors have reserved the right, in
consultation with the so-called Consultation Parties, to select one
or more parties to serve as a stalking horse purchaser to acquire
some or all of the Assets pursuant to a Transaction Agreement
between the applicable Debtor(s) and the Stalking Horse Purchaser.

Any interested bidder should contact the Debtors' investment
banker:

     Mark E. Chesen
     Michael Gorman
     SSG Advisors, LLC
     Email: mchesen@ssgca.com
            mgorman@ssgca.com

The deadline to file an objection with the Bankruptcy Court to the
proposed sale of the Assets is April 5, 2017 at 4:00 p.m. (ET);
provided solely with respect to an objection to the conduct of the
Auction, the designation of any Successful Bidder or Bid or Back-Up
Bidder or Bid, the terms (including price) of such bids, and the
Debtors' inability to satisfy the conditions of section 363(f) of
the Bankruptcy Code with respect to a Successful Bid or Back-Up
Bid, the deadline to file an Auction Objection shall be 4:00
p.m.(ET) on April 11, 2017.

Objections must be filed and served in accordance with the Bidding
Procedures Order. In connection with the proposed sale process,
interested bidders may be subject to an expedited discovery
process.

THE FAILURE OF ANY PERSON OR ENTITY TO FILE AND SERVE AN OBJECTION
BY THE APPLICABLE OBJECTION DEADLINE SHALL BE DEEMED TO CONSENT TO,
AND A BAR TO THE ASSERTION BY SUCH PERSON OR ENTITY OF ANY
OBJECTION TO, THE MOTION, SALE ORDERS, THE PROPOSED TRANSACTIONS,
OR THE DEBTORS' CONSUMMATION AND PERFORMANCE OF THE TRANSACTION
AGREEMENT(S) (INCLUDING, WITHOUT LIMITATION, THE DEBTORS' TRANSFER
OF ANY OF THE ASSETS AND ASSUMPTION AND ASSIGNMENT OF ANY ASSUMED
CONTRACTS, FREE AND CLEAR OF ALL LIENS, CLAIMS,ENCUMBRANCES AND
OTHER INTERESTS).

The term "Consultation Parties" mean, with respect to any Asset:
(i) counsel and financial advisor to any official committee
appointed in these cases representing parties with an interest in
the Assets; (ii) counsel to Wells Fargo Bank, N.A., as DIP Agent
and agent under the prepetition first-lien credit facility; and
(iii) counsel to Medley Capital Corporation, as agent under the
prepetition second-lien credit facility if (a) Medley advises the
Debtors in writing that it shall not be a bidder for the Assets,
whether by credit bid or otherwise or (b) the Debtors, in
consultation with the Committee, determine that the delivery of
certain selected information to Medley will facilitate the Sale
Process.

Counsel for the Debtors:

     M. Blake Cleary, Esq.
     Ryan M. Bartley, Esq.
     Andrew Magaziner, Esq.
     YOUNG CONAWAY STARGATT & TAYLOR, LLP
     Rodney Square
     1000 North King Street
     Wilmington, Delaware 19801
     Telephone: (302) 571-6600
     Facsimile: (302) 571-1253

          - and -

     Daniel J. McGuire, Esq
     Grace D. D'Arcy, Esq.
     WINSTON & STRAWN LLP
     35 West Wacker Drive
     Chicago, Illinois 60601
     Telephone: (312) 558-5600
     Facsimile: (312) 558-5700

          - and -

     Carrie V. Hardman, Esq.
     WINSTON & STRAWN LLP
     200 Park Avenue
     New York, NY 10166
     Telephone: (212) 294-6700
     Facsimile: (212) 294-4700

                    About United Road Towing

Headquartered in Mokena, Illinois, United Road Towing, Inc. -- dba
Good Buy Auto Auction, UR Vehicle Management Solutions, Quality
Towing, United Road Vehicle Management Solutions, and dba United
Road Towing-San Antonio -- and its affiliates provide towing,
recovery, impound, and vehicle management solutions services to
both the private and public sector.  Through a portfolio of local
and regional brands operating across 10 different regions in eight
different states, the Company dispatches approximately 500,000
tows, manage over 200,000 impounds and sell over 38,000 vehicles
annually across the U.S.

United Road Towing, Inc., and several affiliates filed for Chapter
11 bankruptcy protection (Bankr. D. Del. Lead Case No. 17-10249) on
Feb. 6, 2017.  The petitions were signed by Michael Mahar, chief
financial officer.

Judge Laurie Selber Silverstein presides over the cases.

Daniel J. McGuire, Esq., Grace D. D'Arcy, Esq., and Carrie V.
Hardman, Esq., at Winston & Strawn LLP serve as Debtors' general
counsel.

M. Blake Cleary, Esq., Ryan M. Bartley, Esq., and Andrew
Magaziner, Esq., at Young Conaway Stargatt & Taylor, LLP, serve as
the Debtors' Delaware counsel.

Getzler Henrich & Associates LLC is the Debtors' financial
advisor.  SSG Advisors LLC is the Debtors' investment banker.
Rust Consulting/Omni Bankruptcy is the Debtors' noticing, claims
and balloting agent.

The Debtors estimated assets of between $10 million and $50
million and debts of between $50 million and $100 million.


UNITI GROUP: Fitch Affirms BB- IDRs; Outlook Stable
---------------------------------------------------
Fitch Ratings has affirmed the ratings of Uniti Group Inc.
(formerly Communications Sales & Leasing, Inc.) and its co-issuer
CSL Capital, LLC including the Issuer Default Ratings (IDRs) at
'BB-'. The Rating Outlook is Stable.

KEY RATING DRIVERS

Slight Rise in Leverage: Uniti's gross leverage has increased
slightly as a result of the May 2016 PEG Bandwidth acquisition and
the August 2016 Tower Cloud acquisition. For 2016, gross leverage
(total debt/EBITDA) was approximately 6.2x according 50% equity
treatment for the preferred stock issued in the PEG Bandwidth
transaction. Based on management comments about opportunities
within a robust transaction pipeline and desire to diversify across
various asset classes, Fitch anticipates that Uniti will announce
further transactions over time. As these opportunities come to
fruition, Fitch expects Uniti to finance transactions such that
gross leverage would remain relatively stable and should remain in
the high-5x range over the longer term.

Very Stable Cash Flow: A substantial portion of Uniti's current
revenues are generated under a master lease with Windstream
Holdings, under which Windstream has exclusive access to the
assets. The lease currently produces slightly more than $650
million in cash revenues annually. Fitch expects Uniti to have very
stable cash flows, owing to the fixed (and modestly increasing)
nature of the long-term lease payments from Windstream and the
contractual nature of the revenue streams in Uniti's operating
businesses.

The term of the master lease is for an initial term of 15 years (to
2030). There is some risk at renewal that under the "any or all"
provision at renewal Windstream could opt not to renew certain
markets, or renegotiate terms at such time for those markets.
However, this renewal risk is well into the future, given the
initial 15-year term. Fitch expects all markets to be renewed under
the master lease, since Windstream would either incur significant
capital expenditures to overbuild Uniti or find a buyer for its
operating assets (routers, switches, etc.) and successor tenant for
its leased assets. Protection is provided to Uniti by the terms of
the master lease, which could require Windstream to sell its
operating properties in the event of default. Uniti's facilities
would be essential to the operations of Windstream on a
going-concern basis, or to a successor company.

Relatively New Business Model: Under the master lease, Uniti owns
mainly fiber and copper assets that it leases back to Windstream on
an exclusive basis. Windstream continues to operate the retail
business and owns all of the electronics associated with providing
telecom services.

Tenant Concentration: The master lease with Windstream (Long-Term
IDR 'BB-') provides approximately 76% of Uniti's revenues on a pro
forma basis for the recently announced Hunt acquisition. At the
spin-off, nearly all revenues were from Windstream and Uniti's IDR
was initially capped at the same level as Windstream's. In Fitch's
view, the improved diversification is a positive for Uniti's credit
profile.

Seniority: Fitch notes that Uniti's master lease is with Windstream
Holdings (Holdings) and that Holdings is subordinate to the
operations at Windstream Services. However, Fitch believes Uniti's
assets will be essential to Windstream Services operations and a
priority payment.

Geographic Diversification: In Fitch's view, Uniti's geographic
diversification is solid, given Windstream's geographically diverse
operations and the expanded footprint provided by recent
acquisitions, primarily PEG Bandwidth and Tower Cloud.

KEY ASSUMPTIONS

-- Fitch expects Uniti's revenue to grow approximately 14% to 16%

    in 2017 owing to acquisitions in 2016 and the 2017 Hunt
    acquisition which Fitch assumes will close in 3Q17.

-- Fitch expects margins to decline due to acquisitions of
    operating businesses and the low initial margins in the tower
    business (these margins improve as tenants are added).

-- Fitch has assumed Uniti will continue to be acquisitive and
    that it will fund transactions with a mix of debt and equity
    that can maintain relatively stable credit metrics.

-- Uniti will target long-term net leverage in the mid-5x range;
    Fitch expects gross leverage to be in the high-5x range.

-- Fitch expects capital spending in the $95 million to $115
    million range in line with company guidance on spending for
    Uniti Fiber and Uniti Towers, and a nominal amount of spending
    in the consumer CLEC business and other areas.

RATING SENSITIVITIES

Positive Rating Action: A positive action is unlikely in the
absence of an upgrade of Windstream, although an upgrade could be
considered if Uniti targets debt leverage of 5.2x to 5.3x or lower
and 25%-30% of its revenue and EBITDA is derived from tenants with
a credit profile materially stronger than Windstream's.

Negative Rating Action: A negative rating action could occur if
debt leverage is expected to be 6x or higher for a sustained
period. In addition, a downgrade of Windstream would likely result
in a similar downgrade of Uniti in the absence of greater revenue
diversification. Also, the acquisition of assets and subsequent
leases to tenants that have a weaker credit and operating profile
than Windstream could affect the rating, if such assets are a
material proportion of revenues.

LIQUIDITY

Liquidity Profile: Uniti's $500 million revolving credit facility
(RCF; due 2020), which had $500 million available on Dec. 31, 2016,
provides sufficient backstop for liquidity needs. Fitch expects
Uniti will restore revolver availability following transactions by
terming out borrowings over time by more permanent means of equity
and debt funding. The company had $172 million in cash at Dec. 31,
2016.

In February 2017, the company completed a repricing of the term
loan, reducing the interest rate 50bps to LIBOR plus 3.00%. The
repricing will save $10 million annually.

Other than the RCF, which matures in 2020, there are no major
maturities until 2022 when the $2.1 billion term loan matures.

At-the-Market Common Stock Offering Program: Uniti has an ATM
program that allows for the issuance of up to $250 million of
common equity to keep the capital structure in balance when funding
capital expenditures in the tower or fiber operating businesses as
well as to finance small transactions.

Fitch has affirmed the following ratings for Uniti and CSL Capital,
LLC:

-- Long-Term IDR at 'BB-';
-- Senior secured revolving credit facility due 2020 at
   'BB+/RR1';
-- Senior secured term loan credit facility due 2022 at
   'BB+/RR1';
-- Senior secured notes at 'BB+/RR1';
-- Senior unsecured notes at 'BB-/RR4'.



VINCE INTERMEDIATE: S&P Lowers CCR to 'CCC+'; Outlook Negative
--------------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating on
N.Y.-based Vince Intermediate Holding LLC to 'CCC+' from 'B-'.  The
outlook is negative.  Concurrently, S&P lowered its issue-level
rating on the company's $175 million term loan to 'CCC+' from
'B-'.  The recovery rating on this debt remains unchanged at '3',
reflecting S&P's expectation of meaningful recovery (at 50%-70%
range, rounded estimate 55%) in the event of a payment default.

Vince Intermediate has temporarily modified its credit agreement to
relax the excess availability threshold on its asset-based loan
(ABL) facility before a covenant trigger.  S&P believes this
modification indicates a deteriorating liquidity position because
the company might have increased its ABL borrowings and been unable
to comply with its consolidated leverage covenant ratio for the
period ending Jan. 28, 2017 (its fiscal 2016) absent an equity
cure.

The downgrade reflects S&P's view that Vince's liquidity
deteriorated meaningfully during the fourth quarter ended Jan. 28,
2017, the key holiday selling season, resulting in increased
borrowings under the company's revolver to support new seasonal
product lines.  S&P also believes that operating performance is
unlikely to significantly improve in the year that will end Feb.3,
2018 (the company's fiscal 2017) because of a continuing weak
retail environment.  

The company disclosed in its 8-K filing on March 9, 2017, that it
has temporarily modified certain terms of its revolving credit
agreement.  S&P believes that this modification indicates that the
company may have borrowed more on its revolver than it had
expected, and that if it had not received the modification, it
would have triggered the minimum EBITDA covenant and been unlikely
to comply with it.  Although the modification of the credit
agreement provides temporary relief that could help Vince improve
its near-term performance, S&P also views it as a sign that the
company's liquidity is weaker than it believed.

The negative outlook reflects S&P's belief that it could lower the
ratings if Vince does not improve its operating performance and
liquidity position within the next 12 months, resulting in a
violation of its financial covenants and/or the inability to access
its revolver.  S&P could also lower the ratings if it believes the
company will seek restructuring or misses interest payments on its
debt, resulting in a default on its debt obligations.



WEST BATON ROUGE: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: West Baton Rouge Credit, Inc.
        1000 Court Street, Suite C
        Port Allen, LA 70767

Case No.: 17-10227

Business Description: Unavailable

Chapter 11 Petition Date: March 14, 2017

Court: United States Bankruptcy Court
       Middle District of Louisiana (Baton Rouge)

Judge: Hon. Douglas D. Dodd

Debtor's Counsel: Pamela G. Magee, Esq.
                  ATTORNEY PAMELA MAGEE LLC
                  P.O. Box 59
                  Baton Rouge, LA 70821
                  Tel: 225-367-4662
                  E-mail: pam@attorneypammagee.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Todd Cutrer, president.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at:

        http://bankrupt.com/misc/lamb17-10227.pdf


WESTINGHOUSE ELECTRIC: Toshiba Pressed to Decide on Bankruptcy Plan
-------------------------------------------------------------------
Takashi Mochizuki, writing for The Wall Street Journal, reported
that Japan's deputy prime minister said that Toshiba Corp. should
decide swiftly whether its U.S. nuclear subsidiary will seek
protection under U.S. bankruptcy laws, one of the most explicit
references so far to a bankruptcy filing.

According to the report, Toshiba said in February that it expected
to record a write-down of JPY712.5 billion (US$6.20 billion) after
cost overruns at U.S. nuclear projects undertaken by the
subsidiary, Westinghouse Electric Co.  However, it didn't formally
report the write-down and failed to meet a Feb. 14 deadline to
release its results for the December quarter, the report related.

Taro Aso, who holds the title of finance minister, suggested the
Japanese government wanted Toshiba to clean up the mess quickly,
the report further related.  At a regular news conference, he said
Toshiba should make a decision by the end of March on any possible
filing by Westinghouse under chapter 11 of U.S. bankruptcy laws,
the report said.

"If they don't quickly decide the chapter 11 thing over in America,
the Westinghouse portion won't be nailed down," making it
impossible for Toshiba to release its results, the report added,
citing Mr. Aso.

Asked whether Toshiba would miss a new deadline of March 14 for its
results announcement, Mr. Aso said, "It depends on chapter 11," the
report said.

                    About Westinghouse Electric

Westinghouse Electric Company LLC --
http://www.westinghousenuclear.com/-- is a U.S. based nuclear
power company founded in 1999 that provides design work and
start-up help for new nuclear power plants and makes many of the
components.  Westinghouse manufactures and supplies the commercial
fuel products needed to run the plants, and it offers training,
engineering, maintenance, and quality management services.  Almost
50% of nuclear power plants around the world and about 60% of U.S.
plants are based on Westinghouse's technology.  Westinghouse's
world headquarters are located in the Pittsburgh suburb of
Cranberry Township, Pennsylvania.  Westinghouse has 12,000
employees worldwide.

On Oct. 16, 2006, Westinghouse Electric was sold for $5.4 billion
to a group comprising of Toshiba (77% share), partners The Shaw
Group (20% share), and Ishikawajima-Harima Heavy Industries Co.
Ltd. (3% share).  After purchasing part of Shaw's stake in 2013,
Japan-based conglomerate Toshiba now owns 87% of Westinghouse.

                           *     *     *

In December 2016, Toshiba said it is writing down its investment in
Westinghouse by several billions, adding that it was possible that
their investment in Westinghouse could ultimately have a negative
worth, due to cost overruns at U.S. nuclear reactors it was
building.

In February 2017, Toshiba revealed unaudited details of a JPY390
billion (US$3.4 billion) loss, mainly in its U.S. nuclear business
which was written down by JPY712 billion (US$6.3 billion).

On Feb. 14, 2017, Toshiba delayed filing financial results, and
Toshiba chairman Shigenori Shiga, formerly chairman of
Westinghouse, resigned.

In March 2017, Reuters reported that Westinghouse has hired
bankruptcy lawyers from Weil Gotshal & Manges as an "exploratory
step."

                           About Toshiba

Toshiba Corporation (TYO:6502) -- http://www.toshiba.co.jp/-- is
a Japan-based manufacturer involved in five business segments.
The Digital Products segment offers cellular phones, hard disc
devices, optical disc devices, liquid crystal televisions, camera
systems, digital versatile disc (DVD) players and recorders,
personal computers (PCs) and business phones, among others.  The
Electronic Device segment provides general logic integrated
circuits (ICs), optical semiconductors, power devices, large-
scale integrated (LSI) circuits for image information systems and
liquid crystal displays (LCDs), among others.  The Social
Infrastructure segment offers various generators, power
distribution systems, water and sewer systems, transportation
systems and station automation systems, among others.  The Home
Appliance segment offers refrigerators, drying machines, washing
machines, cooking utensils, cleaners and lighting equipment.  The
Others segment leases and sells real estate.

As reported in the Troubled Company Reporter-Asia Pacific on
Dec. 30, 2016, Moody's Japan K.K. downgraded Toshiba
Corporation's corporate family rating (CFR) and senior unsecured
rating to 'Caa1' from 'B3'.  Moody's has also downgraded Toshiba's
subordinated debt rating to 'Ca' from 'Caa3', and affirmed its
commercial paper rating of Not Prime.  At the same time, Moody's
has placed Toshiba's 'Caa1' CFR and long-term senior unsecured
bond
rating, as well as its 'Ca' subordinated debt rating under review
for further downgrade.

The TCR-AP reported on Jan. 26, 2017, that S&P Global Ratings
said it has lowered its long-term corporate credit rating on
Toshiba Corp. to 'CCC+' and its short-term corporate credit and
commercial paper program ratings on the company to 'C', all by
one notch.  All of these ratings remain on CreditWatch with
negative implications.  S&P also lowered its senior unsecured
debt rating on Toshiba two notches to 'B-' from 'B+' and kept the
rating on CreditWatch negative.  On Dec. 28, 2016, S&P placed the
long- and short-term ratings on Toshiba on CreditWatch with
negative implications at the same time as lowering the long-term
ratings, in response to Toshiba's announcement that it might
recognize several JPY100 billion in impairment losses related to
goodwill arising from its acquisition of a nuclear power business
through U.S.-based Westinghouse Electric Co. LLC, because the
goodwill far exceeded the company's initial estimates.


WHITE WING WEAPONRY: Names David Moore as Special Patent Counsel
----------------------------------------------------------------
White Wing Weaponry, LLC seeks authorization from the U.S.
Bankruptcy Court for the Eastern District of Texas to employ David
Moore as special patent counsel.

The Debtor operates two retain stores selling firearms and related
products. The Debtor seeks to sell the Company to pay the creditors
of the estate.

One of the assets the Debtor seek to sell is a handcuff product
that the Debtor is in the process of attempting to patent. In order
to protect the product the Debtor is in the process of performing
the necessary legal steps to obtain a patent of the product.  The
Debtor chose the firm to act as special patent counsel because it
is experienced in the area of patent law.

The firm will be paid a flat fee of $7.500 for performing the
services necessary to prepare and file the patent application.
There may be additional fees incurred after the filing of the
patent application for which the Debtor will be billed an hourly
rate of $300.

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

David Moore 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 estate.

                    About White Wing Weaponry, LLC

White Wing Weaponry, LLC, filed a Chapter 11 petition (Bankr. E.D.
Tex. Case Nos. 16-42144) on Nov. 28, 2016. WWW Retail, LLC filed a
Chapter 11 petition (Bankr. E.D. Tex. Case No. 16-42145) on Nov.
29, 2016.

The Debtors are Texas limited liability companies and operate
retail firearms stores, including providing repair and servicing of
firearms.  The Debtors' business assets consist generally of
inventory of new and used firearms held for retail sale, some of
which are also on consignment for sale, equipment, parts and
materials to repair firearms, receivables from these operations
generated in the ordinary course of businesses together with cash
payments, office equipment, furniture and software to track its
sales and inventory. The Debtors lease the real property where they
operate their businesses.  

Jeremy Hubnik (85%) and James O'Leary (15%) jointly own both
Debtors.

The Debtors tapped Orenstein Law Group, PC as counsel.


WK CAPITAL: Seeks to Hire Fini Real Estate as Realtor
-----------------------------------------------------
WK Capital Enterprises, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Kansas to hire a realtor.

The Debtor proposes to hire Fini Real Estate Group, Inc. in
connection with the sale or lease of its property located at 195
Main Street, Gorham, New Hampshire.

The firm will get 5% of the net lease value if leased, or 5% of the
purchase price of the property if sold.   

Thomas Fini, an agent employed with Fini Real Estate Group,
disclosed in a court filing that his firm does not hold or
represent any interest adverse to the Debtor's bankruptcy estate.

The firm can be reached through:

     Thomas J. Fini
     Fini Real Estate Group, Inc.
     169 South River Road Suite 2
     Bedford, NH 03110
     Direct: 603-647-6800
     Toll Free: 866-278-3130
     Fax: 603-647-2016

                  About WK Capital Enterprises

WK Capital Enterprises, Inc., and its subsidiaries Capital Pizza
Huts, Inc., Capital Pizza Huts of Vermont, Inc., Capital Pizza of
New Hampshire, Inc. are operators of 56 Pizza Hut restaurants in
six states.  The central business office location for the operation
of the 56 restaurants is at 3445 North Webb Road, Wichita Kansas.

WK Capital Enterprises and its three units sought Chapter 11
protection (Bankr. D. Kan. Case Nos.  17-10073 to 17-10076) on Jan.
23, 2017.  The petitions were signed by Kenneth Jay Wagnon,
president.  WK Capital disclosed $1.82 million in total assets and
$19.52 million in liabilities.  The Debtors tapped Edward J. Nazar,
Esq., of Hinkle Law Firm LLC as Bankruptcy Counsel and Dan W.
Forker, Jr., Esq., at Forker Suter Robinson & Bell LLC as
co-counsel.

The Debtors hired Bradley Tidemann and JP Weigand & Sons, Inc., as
their a realtor; and Robert L. Simmons of MarshallMorgan, LLC, as
broker.

No trustee has been appointed in the case.


WOODSIDE HOMES: S&P Puts 'B-' CCR on CreditWatch Positive
---------------------------------------------------------
S&P Global Ratings said it placed all of its ratings on Woodside
Homes Co. LLC, including its 'B-' corporate credit rating, on
CreditWatch with positive implications.

The CreditWatch is a result of the company's recent acquisition by
Sekisui House Ltd. and S&P's lack of clarity surrounding how the
change in ownership will affect the company's strategy and
financial policy moving forward.  Because Sekisui House Ltd. is a
large, diversified homebuilder and will operate Woodside as a
subsidiary, S&P no longer considers Woodside to be financial
sponsor-owned as defined by S&P's criteria, which may affect its
corporate credit rating and issue-level ratings on the company.
S&P will await more information as Woodside and Sekisui House
finalize their strategy over the next month and S&P get a better
understanding of the company's plans in order to update its
forecast and outlook.

"We expect to resolve the CreditWatch as soon as we are able to
assess Woodside's strategy, capital structure, and financial policy
under new ownership, which will occur after it has released its
fiscal year 2016 financial statements," said S&P Global Ratings
credit analyst Christopher Andrews.  "The positive implications
stem from the fact that the corporate credit rating may be raised
or remain the same as a result of these developments; since we have
no reason to believe liquidity will be weaker after the
acquisition, we do not see any likelihood that we will lower the
rating from its current 'B-' level."



ZALER POP HOLDINGS: Seeks to Hire McCann Garland as Legal Counsel
-----------------------------------------------------------------
Zaler Pop Holdings of Wilkinsburg LLC seeks approval from the U.S.
Bankruptcy Court for the Western District of Pennsylvania to hire
legal counsel in connection with its Chapter 11 case.

The Debtor proposes to hire McCann Garland Ridall & Burke to give
legal advice regarding its duties under the Bankruptcy Code,
negotiate with creditors, assist in the preparation of a bankruptcy
plan, and provide other legal services.

J. Michael Baggett, Esq., the attorney designated to represent the
Debtor, will charge an hourly rate of $350.

Mr. Baggett disclosed in a court filing that he and his firm are
"disinterested persons" as defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     J. Michael Baggett, Esq.
     McCann Garland Ridall & Burke
     11 Stanwix Street, Suite 1030
     Pittsburgh, PA 15222
     Phone: (412) 566-1818
     Fax: (412) 566-1817

                     About Zaler Pop Holdings

Zaler Pop Holdings of Wilkinsburg LLC sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Pa. Case No.
17-20390) on February 3, 2017.  The petition was signed by Ronald
Johnson, authorized representative.
  
At the time of the filing, the Debtor estimated assets and
liabilities of less than $500,000.

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


[*]  Moody's: Feb. Global Speculative-Grade Default Rate Dip 4.2%
-----------------------------------------------------------------
Moody's global speculative-grade default rate fell to 4.2% in
February for the trailing 12-month period ended February 28,
dipping from January's 4.7%, the rating agency says in its latest
monthly default report. Looking ahead, the global speculative-grade
default rate is expected to decline even further in one year, to
2.6%, as defaults and downgrades within the embattled commodity
sectors have subsided.

"The precipitous decline in the projected default rate forecast is
underpinned by several factors, including the recent peak in the
global default rate, recovery in the commodity sectors and moderate
growth in the global economy," noted said Sharon Ou, a Moody's Vice
President and Senior Credit Officer. "Such a low global default
rate forecast is not surprising given that the main drivers for
defaults over the past two years -- namely defaults and downgrades
in the commodity sectors -- have finally receded."

The US speculative-grade default rate finished February at 5.4%,
down from 5.9% the month prior, but still well above last year's
4.0%, Ou says, with North American issuers comprising the majority
of defaults, at 69%, year-to-date. For its part, Europe's
speculative-grade default rate edged lower to 2.2% from last
month's 2.3%, down from the 3.0% seen a year ago.

"Even though the percentage of defaults is still comparatively
high, we've seen a notable decline in the contribution of defaults
by commodity sectors year-over-year, declining in 2017 to 46%, as
opposed to 58% in the first two months of 2016," Ou added.

While commodity sector woes have eased, analysts caution that over
the next 12 months, the default rate for Moody's-rated US issuers
is expected to be highest in Media: Advertising, Printing &
Publishing, followed by the Retail sector. In Europe, the rating
agency expects the Retail sector to be the most challenged over the
next 12 months.


[*] ABI Announces Creation of Commission on Consumer Bankruptcy
---------------------------------------------------------------
The American Bankruptcy Institute on March 13 announced the
creation of a Commission on Consumer Bankruptcy.  The 15-member
expert panel will examine the consumer bankruptcy system and issue
a report with recommended improvements that can be implemented
within the existing structure. The Commission aims to modernize the
consumer bankruptcy system with practical and cost-effective
recommendations, building on the framework established by
Bankruptcy Code of 1978 and Bankruptcy Abuse Prevention and
Consumer Protection Act of 2005. The Commission will employ an
open, information-gathering model that will allow interested
parties across the consumer bankruptcy spectrum to provide input.

The Commission is co-chaired by retired Bankruptcy Judges William
Houston Brown and Elizabeth Perris. Judge Brown retired in 2006
after serving for 19 years as a bankruptcy judge for the Western
District of Tennessee, during which time he also served a four-year
term on the Bankruptcy Appellate Panel for the Sixth Circuit. Judge
Perris served for over 30 years as a bankruptcy judge for the
District of Oregon, where she twice served as a member of the
Bankruptcy Appellate Panel for the Ninth Circuit. Judges Brown and
Perris will supervise the overall activities of the Commission.

Judge Brown, who served as a bankruptcy judge in a district with a
high volume of consumer cases, said that he was excited about the
opportunity for working with the experienced group of individuals
serving as Commissioners and Committee members, and "I expect the
final Commission report to represent consensus recommendations for
improvements in the consumer bankruptcy system."

Judge Perris, who had extensive consumer experience as both a trial
and appellate bankruptcy judge and a seven-year member of the
Advisory Committee on the Federal Rules of Bankruptcy Procedure,
stated that she "is looking forward to working with the diverse
group of stakeholders on the Commission and its Committees to
produce recommendations that will modernize and improve the
consumer bankruptcy system for all who participate."

The Commission Reporter is Robert Lawless, the Max L. Rowe
Professor of Law and co-director of the Program on Law, Behavior &
Social Science at the University of Illinois College of Law. Prof.
Lawless specializes in bankruptcy, consumer credit and business
law. As Reporter for the Commission, Prof. Lawless will assist in
operations and draft the final report. "As a long-time ABI member,
it was a privilege to be asked to play a role in this Commission,"
Lawless said. "I look forward to a vigorous, open and respectful
process that I hope will lead to a report around which there is a
broad consensus."

The Commission will be comprised of fifteen experts that broadly
represent the various stakeholders in the consumer bankruptcy
system. Commissioners include Michael Bates of JPMorgan Chase Bank
(Lewisville, Texas), Alane Becket of Becket & Lee (Malvern, Pa.),
Edward Boltz of the Offices of John T. Orcutt (Durham, N.C.), Rudy
Cerone of McGlinchey Stafford (New Orleans, La.), Bankruptcy Judge
Randall Dunn (ret.) (Portland, Ore.), chapter 13 trustee Henry
Hildebrand (Nashville, Tenn.), Ariane Holtschlag of FactorLaw
(Chicago), David Houston of Mitchell, McNutt & Sams (Aberdeen,
Miss.), Richardo Kilpatrick of Kilpatrick & Associates (Auburn
Hills, Mich.), Prof. Bruce Markell of the Northwestern University
School of Law (Chicago), Ronald Peterson of Jenner & Block
(Chicago), Prof. Katherine Porter of the University of California,
Irvine, School of Law, John Rao of the National Consumer Law Center
(Boston), attorney Wendell Sherk (St. Louis) and Tara Twomey of the
National Consumer Bankruptcy Rights Center (Carmel, Calif.). Ex
officio (non-voting) Commissioners are Edward T. Gavin of
Gavin/Solmonese (Wilmington, Del.), ABI Executive Director Samuel
J. Gerdano, ABI President-Elect Eugene Wedoff, and Clifford White,
director of the Executive Office for U.S. Trustees.

The Commission will be supported by three committees:

   * Committee on General Administration and the Bankruptcy Estate

   * Committee on Chapter 7 Issues

   * Committee on Chapter 13 Issues

Each committee will be comprised of five commissioners and 10
non-commission members. All commissioner will serve on one of the
committees. For each committee, Members' Advisory Groups will be
formed to receive input and provide perspectives from a wide
variety of stakeholders. Any member of ABI can join a Members'
Advisory Group, and a Commission website will be launched soon for
any interested individuals or groups to submit information, and to
post committee meeting information and drafts of committee
materials.

The first public meeting of the ABI Commission on Consumer
Bankruptcy will take place at the National Association of Consumer
Bankruptcy Attorneys (NACBA) Annual Meeting in Orlando, Fla., on
May 4-7. Announcements of future meetings, the forthcoming launch
of the Commission website and other activities and information will
be provided by ABI.  Later this month, the Commission will make
active its website and social media account, so interested persons
can learn more about the Commission's work. The final report of the
Consumer Bankruptcy Reform Commission will be released at ABI's
Winter Leadership Conference in December 2018.

                          About ABI

ABI is the largest multi-disciplinary, nonpartisan organization
dedicated to research and education on matters related to
insolvency.  ABI was founded in 1982 to provide Congress and the
public with unbiased analysis of bankruptcy issues. The ABI
membership includes more than 12,000 attorneys, accountants,
bankers, judges, professors, lenders, turnaround specialists and
other bankruptcy professionals, providing a forum for the exchange
of ideas and information.  For additional information on ABI, visit
http://www.abi.org/ For additional conference information, visit
http://www.abi.org/calendar-of-events


[^] Recent Small-Dollar & Individual Chapter 11 Filings
-------------------------------------------------------
In re Richard Ernest Caselli
   Bankr. C.D. Cal. Case No. 17-10842
      Chapter 11 Petition filed March 6, 2017
         represented by: Giovanni Orantes, Esq.
                         ORANTES LAW FIRM PC
                         E-mail: go@gobklaw.com

In re Belinda Latrice Smith
   Bankr. E.D. Cal. Case No. 17-21465
      Chapter 11 Petition filed March 7, 2017
         Filed Pro Se

In re Proinos Breakfast Club, Inc.
   Bankr. M.D. Fla. Case No. 17-01819
      Chapter 11 Petition filed March 7, 2017
         See http://bankrupt.com/misc/flmb17-01819.pdf
         represented by: Jake C Blanchard, Esq.
                         BLANCHARD LAW, PA
                         E-mail: jake@jakeblanchardlaw.com

In re Plan B Sales and Marketing Co.
   Bankr. N.D. Ga. Case No. 17-54304
      Chapter 11 Petition filed March 7, 2017
         Filed Pro Se

In re A.N.D.K Wealth Management, Ltd
   Bankr. N.D. Ga. Case No. 17-54317
      Chapter 11 Petition filed March 7, 2017
         Filed Pro Se

In re A World of Smiles, LLC
   Bankr. E.D. La. Case No. 17-10494
      Chapter 11 Petition filed March 7, 2017
         See http://bankrupt.com/misc/laeb17-10494.pdf
         represented by: P. Michael Breeden, Esq.
                         BREEDEN LAW FIRM, LLC
                         E-mail: breedenbnk@gmail.com

In re Tarpon Dynamic Industries, L.L.P
   Bankr. E.D. La. Case No. 17-10500
      Chapter 11 Petition filed March 7, 2017
         See http://bankrupt.com/misc/laeb17-10500.pdf
         represented by: Frederick L. Bunol, Esq.
                         THE DERBES LAW FIRM, L.L.C.
                         E-mail: fbunol@derbeslaw.com

In re Paul Charles Rubin
   Bankr. D.N.J. Case No. 17-14468
      Chapter 11 Petition filed March 7, 2017
         represented by: Edmond M. George, Esq.
                         OBERMAYER REBMANN MAXWELL & HIPPEL
                         E-mail: edmond.george@obermayer.com

In re Dorado Community Health Inc.
   Bankr. D.P.R. Case No. 17-01565
      Chapter 11 Petition filed March 7, 2017
         See http://bankrupt.com/misc/prb17-01565.pdf
         represented by: Jaime Rodriguez Perez, Esq.
                         HATILLO LAW OFFICE
                         E-mail: bayamonlawoffice@yahoo.com

In re Laura Ivette Galindez Matos
   Bankr. D.P.R. Case No. 17-01578
      Chapter 11 Petition filed March 7, 2017
         represented by: Emily Darice Davila Rivera, Esq.
                         LAW OFFICE EMILY D DAVILA RIVERA
                         E-mail: davilalawe@prtc.net

In re Global Tech Center Corp.
   Bankr. D.P.R. Case No. 17-01588
      Chapter 11 Petition filed March 7, 2017
         See http://bankrupt.com/misc/prb17-01588.pdf
         represented by: Maria Soledad Lozada Figueroa, Esq.
                         MS LOZADA LAW OFFICE
                         E-mail: msl@lozadalaw.com

In re Connie Lynette Hardwick
   Bankr. D.S.C. Case No. 17-01130
      Chapter 11 Petition filed March 7, 2017
         represented by: Sean P. Markham, Esq.
                         MARKHAM LAW FIRM, LLC
                         E-mail: smarkham@markhamlawsc.com

In re A.C.M. Home Health Services, Inc.
   Bankr. S.D. Tex. Case No. 17-70094
      Chapter 11 Petition filed March 7, 2017
         See http://bankrupt.com/misc/txsb17-70094.pdf
         represented by: Marcos Demetrio Oliva, Esq.
                         MARCOS D. OLIVA, PC
                         E-mail: marcos@olivalawfirm.com

In re Jared Daniel Haveron and Natalie Haveron
   Bankr. D. Utah Case No. 17-21634
      Chapter 11 Petition filed March 7, 2017
         represented by: Michael R. Lofgran, Esq.
                         HUNTSMAN, LOFGRAN & FULLER PLLC
                         E-mail: mary@huntsmanlofgran.com

In re Carrie T. Bisignano
   Bankr. C.D. Cal. Case No. 17-12700
      Chapter 11 Petition filed March 7, 2017
         represented by: Peter T. Steinberg, Esq.
                         STEINBERG NUTTER AND BRENT
                         E-mail: mr.aloha@sbcglobal.net

In re Raymond Gerald Paret
   Bankr. C.D. Cal. Case No. 17-12732
      Chapter 11 Petition filed March 7, 2017
         represented by: Onyinye N. Anyama, Esq.
                         ANYAMA LAW FIRM
                         E-mail: onyi@anyamalaw.com

In re James H. Chatman
   Bankr. C.D. Cal. Case No. 17-12746
      Chapter 11 Petition filed March 7, 2017
         represented by: David Samuel Shevitz, Esq.
                         SHEVITZ LAW FIRM
                         E-mail: david@shevitzlawfirm.co

In re Dave Johnson
   Bankr. C.D. Cal. Case No. 17-10402
      Chapter 11 Petition filed March 8, 2017
         represented by: Julie J. Villalobos, Esq.
                         OAKTREE LAW
                         E-mail: julie@oaktreelaw.com

In re Phuong T. Nguyen
   Bankr. N.D. Cal. Case No. 17-30216
      Chapter 11 Petition filed March 8, 2017
         represented by: David S. Henshaw, Esq.
                         HENSHAW LAW OFFICE
                         E-mail: david@henshawlaw.com

In re Sameh Nawabi
   Bankr. N.D. Cal. Case No. 17-40649
      Chapter 11 Petition filed March 8, 2017
         represented by: Louna Amin, Esq.
                         LAW OFFICE OF LOUNA AMIN
                         E-mail: info@lounaaminlaw.com

In re Proven Pest Solutions, Inc., Proven Pest Solutions, Inc.
   Bankr. N.D. Ga. Case No. 17-54503
      Chapter 11 Petition filed March 8, 2017
         See http://bankrupt.com/misc/ganb17-54503.pdf
         represented by: Beth E. Rogers, Esq.
                         ROGERS LAW OFFICES
                         E-mail: brogers@berlawoffice.com

In re D.J.W.S. Holding, L.L.C
   Bankr. E.D. La. Case No. 17-10527
      Chapter 11 Petition filed March 8, 2017
         See http://bankrupt.com/misc/laeb17-10527.pdf
         represented by: Paul Douglas Stewart, Jr., Esq.
                         STEWART ROBBINS & BROWN, LLC
                         E-mail: dstewart@stewartrobbins.com

In re Stronghold Warehouse, Inc.
   Bankr. E.D.N.Y. Case No. 17-41092
      Chapter 11 Petition filed March 8, 2017
         See http://bankrupt.com/misc/nyeb17-41092.pdf
         Filed Pro Se

In re Boris Zakharin
   Bankr. E.D.N.Y. Case No. 17-41098
      Chapter 11 Petition filed March 8, 2017
         represented by: Alla Kachan, Esq.
                         E-mail: alla@kachanlaw.com

In re Y&F Developer LLC
   Bankr. E.D.N.Y. Case No. 17-41105
      Chapter 11 Petition filed March 8, 2017
         See http://bankrupt.com/misc/nyeb17-41105.pdf
         represented by: Solomon Rosengarten, Esq.
                         E-mail: VOKMA@aol.com

In re Jonathan Arroyo Muniz
   Bankr. D.P.R. Case No. 17-01601
      Chapter 11 Petition filed March 8, 2017
         represented by: Manolo R. Santiago, Esq.
                         RIVERA VELEZ & SANTIAGO LLC
                         E-mail: mrsmanolo@gmail.com

In re Michael David Osborne
   Bankr. S.D.W. Va. Case No. 17-50068
      Chapter 11 Petition filed March 8, 2017
         represented by: Joseph W. Caldwell, Esq.
                         CALDWELL & RIFFEE
                         E-mail: joecaldwell@frontier.com

In re Giovanni Transport, LLC
   Bankr. M.D. Fla. Case No. 17-00780
      Chapter 11 Petition filed March 9, 2017
         See http://bankrupt.com/misc/flmb17-00780.pdf
         represented by: Jason A. Burgess, Esq.
                         THE LAW OFFICES OF JASON A. BURGESS, LLC
                         E-mail: jason@jasonaburgess.com

In re Clarence Andre Johnson
   Bankr. S.D. Fla. Case No. 17-12862
      Chapter 11 Petition filed March 9, 2017
         represented by: Elias Leonard Dsouza, Esq.
                         E-mail: dtdlaw@aol.com

In re Praise Tabernacle Deliverance Ministries
   Bankr. D. Md. Case No. 17-13231
      Chapter 11 Petition filed March 9, 2017
         See http://bankrupt.com/misc/mdb17-13231.pdf
         represented by: Stephen L. Prevas, Esq.
                         PREVAS AND PREVAS
                         E-mail: prevasandprevas@verizon.net

In re Farid A. Hassan
   Bankr. D.N.J. Case No. 17-14651
      Chapter 11 Petition filed March 9, 2017
         represented by: Melinda D. Middlebrooks, Esq.
                         MIDDLEBROOKS SHAPIRO, P.C.
                      E-mail: middlebrooks@middlebrooksshapiro.com

In re Thomas Francis Young and Connie Angelina Young
   Bankr. D.N.M. Case No. 17-10527
      Chapter 11 Petition filed March 9, 2017
         Filed Pro Se

In re 11027 175 Corp.
   Bankr. E.D.N.Y. Case No. 17-41108
      Chapter 11 Petition filed March 9, 2017
         See http://bankrupt.com/misc/nyeb17-41108.pdf
         Filed Pro Se

In re Hemlock 85 LLC
   Bankr. E.D.N.Y. Case No. 17-41109
      Chapter 11 Petition filed March 9, 2017
         See http://bankrupt.com/misc/nyeb17-41109.pdf
         Filed Pro Se

In re Harriet Mouchly Weiss and Charles Weiss
   Bankr. S.D.N.Y. Case No. 17-10562
      Chapter 11 Petition filed March 9, 2017
         represented by: Gabriel Del Virginia, Esq.
                         LAW OFFICES OF GABRIEL DEL VIRGINIA
                         E-mail: gabriel.delvirginia@verizon.net

In re Scott Golden and Adele Golden
   Bankr. E.D. Pa. Case No. 17-11691
      Chapter 11 Petition filed March 9, 2017
         represented by: Joseph R. Viola, Esq.
                         E-mail: jrviola@comcast.net

In re Robert D. Flynn and Michele Howard-Flynn
   Bankr. W.D. Tenn. Case No. 17-22197
      Chapter 11 Petition filed March 9, 2017
         represented by: Toni Campbell Parker, Esq.
                         E-mail: tparker002@att.net

In re The Greek Bros., Inc.
   Bankr. S.D. Tex. Case No. 17-60024
      Chapter 11 Petition filed March 9, 2017
         See http://bankrupt.com/misc/txsb17-60024.pdf
         represented by: Pamela Lloyd Stewart, Esq.
                         LAW OFFICES OF PAMELA L. STEWART
                         E-mail: pam@plstewart.com

In re WL Mechanical Corporation trading as Westlake Heating and Air
Conditioning
   Bankr. W.D. Va. Case No. 17-70312
      Chapter 11 Petition filed March 9, 2017
         See http://bankrupt.com/misc/vawb17-70312.pdf
         represented by: Richard E.B. Foster, Esq.
                         RICHARD E.B. FOSTER, PLLC
                         E-mail: rfoster@rebflaw.com

In re Norelia Luzon
   Bankr. C.D. Cal. Case No. 17-10617
      Chapter 11 Petition filed March 10, 2017
         represented by: Anthony Obehi Egbase, Esq.
                         LAW OFFICES OF ANTHONY O EGBASE & ASSOC
                         E-mail: info@aoelaw.com

In re Akhil Seth
   Bankr. N.D. Cal. Case No. 17-50587
      Chapter 11 Petition filed March 10, 2017
         represented by: David S. Henshaw, Esq.
                         HENSHAW LAW OFFICE
                         E-mail: david@henshawlaw.com

In re Joel Claude Rowland
   Bankr. N.D. Ga. Case No. 17-54647
      Chapter 11 Petition filed March 10, 2017
         represented by: Leslie M. Pineyro, Esq.
                         JONES AND WALDEN, LLC
                         Email: lpineyro@joneswalden.com

In re Chad William Raymond
   Bankr. D. Kan. Case No. 17-10313
      Chapter 11 Petition filed March 10, 2017
         represented by: David P. Eron, Esq.
                         ERON LAW, P.A.
                         E-mail: david@eronlaw.net

In re Kenneth H Berkland, Jr.
   Bankr. D. Mass. Case No. 17-10821
      Chapter 11 Petition filed March 10, 2017
         represented by: John A. Ullian, Esq.
                         LAW OFFICES OF ULLIAN & ASSOC.
                         E-mail: john@ullianlaw.com

In re G Boones at the Boonsboro Event Center, LLC
   Bankr. D. Md. Case No. 17-13356
      Chapter 11 Petition filed March 10, 2017
         See http://bankrupt.com/misc/mdb17-13356.pdf
         represented by: Jeffrey M. Sherman, Esq.
                         LAW OFFICES OF JEFFREY M SHERMAN
                         E-mail: jeffreymsherman@gmail.com

In re Milford Auto Repair, LLC
   Bankr. D. Mich. Case No. 17-43368
      Chapter 11 Petition filed March 10, 2017
         See http://bankrupt.com/misc/mieb17-43368.pdf
         represented by: Richard F. Fellrath, Esq.
                         E-mail: lawfell@wowway.com

In re Michael Huszti and HeChung Huszti
   Bankr. E.D. Mich. Case No. 17-43442
      Chapter 11 Petition filed March 10, 2017
         represented by: Jeffrey S. Grasl, Esq.
                         E-mail: jeff@graslplc.com

In re Geoffrey Allen Rose and Deanna Kristine Rose
   Bankr. M.D.N.C. Case No. 17-50258
      Chapter 11 Petition filed March 10, 2017
         represented by: Samantha K. Brumbaugh, Esq.
                         IVEY, MCCLELLAN, GATTON & SIEGMUND, LLP
                         E-mail: skb@iveymcclellan.com

In re Michael P. Bronsteatter
   Bankr. W.D. Wis. Case No. 17-10765
      Chapter 11 Petition filed March 10, 2017
         represented by: Jeffery Peter Phillips, Esq.
                         FURHMAN & DODGE S.C.
                         E-mail: jphillips@fuhrmandodge.com
In re DC Doors Inc
   Bankr. D.D.C. Case No. 17-00138
      Chapter 11 Petition filed March 11, 2017
         See http://bankrupt.com/misc/dcb17-00138.pdf
         represented by: Jeffrey M. Sherman, Esq.
                         LAW OFFICES OF JEFFREY M. SHERMAN
                         E-mail: jeffreymsherman@gmail.com

In re Manuel Cunha
   Bankr. D.N.J. Case No. 17-14836
      Chapter 11 Petition filed March 12, 2017
         represented by: Timothy P. Neumann, Esq.
                         BROEGE, NEUMANN, FISCHER & SHAVER
                         E-mail: timothy.neumann25@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
http://www.bankrupt.com/books/to order any title today.

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

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

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.

                            *********

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

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.  
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman,
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Copyright 2017.  All rights reserved.  ISSN: 1520-9474.

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