TCR_Public/170328.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, March 28, 2017, Vol. 21, No. 86

                            Headlines

213 BOND STREET: April 20 Disclosure Statement Hearing
477 WEST: Trustee Opposes Pitts, Upper Group Disclosure Statements
ACEMLA DE PUERTO RICO: Case Summary & 9 Unsecured Creditors
ACHAOGEN INC: Enters Separation Agreement with Ian R. Friedland
ACTIVECARE INC: Obtains $300,000 Financing from Jeff Greene

ACTIVECARE INC: PFG Agrees to Provide Additional $300,000 Loan
AEOLUS PHARMACEUTICALS: BARDA Won't Exercise Options Under Contract
AFFINITY HEALTHCARE: Allowed to Obtain Funding, Use Cash Collateral
ALLEN VILLAGE: S&P Lowers Rating on 2014A/B Bonds to 'BB+'
ALPHATEC HOLDINGS: Offering Proceeds to Support Corporate Growth

AMERICAN DENTAL: New $50MM 2nd Lien Loan No Impact on Moody's CFR
APOLLO ENDOSURGERY: Reports $41.2 Million Net Loss for 2016
ARAMARK INT'L: Moody's Rates Sr. Unsecured Notes Due 2025 'Ba3'
ASHO ASSOCIATES: Hires Turoci as General Bankruptcy Counsel
AUTHENTIDATE HOLDING: Chief Executive Officer Has 13% Equity Stake

AUTHENTIDATE HOLDING: Swaps Old Notes for New $2.5 Million Notes
B & L EXCAVATING: April 13 Plan Confirmation Hearing
BARIA AND SONS: Renews Request to Use Chemical Bank Cash
BARSTOW MANAGEMENT: Hires Mitchell Law Firm as Substitute Counsel
BI-LO LLC: S&P Lowers CCR to 'CCC+' on Increasing Refinancing Risk

BILL BARRETT: Joins Scotia Howard Weil Energy Conference
BIOSERV CORP: Parent's Unsecured Claims to Be Cut to 70%
BIOSTAGE INC: Files Second Post-Effective Amendment to Form S-1
BLUFF CITY SHEET: Triumph Bank to Get $360,515 over 7 Years
BOSTWICK LABORATORIES: U.S. Trustee Forms 3-Member Committee

BROOKS FURNITURE: Hires Dickensheet & Associates as Liquidator
BUY WHOLESALE: Disclosures Okayed, Plan Hearing on April 25
CALMARE THERAPEUTICS: Stan Yarbro Removed from Board
CAMBER ENERGY: Stockholders Elect Six Directors
CARING HANDS: Hires Pickett & Demuth as Accountant

CBAK ENERGY: Cancels IP Agreement with Former Unit
CELERITAS CHEMICALS: Manidhari Gums Tries to Block Disclosures OK
COMFORT THOMPSON: Hires Asare Law as Attorney
CORE EDUCATION: Needs Authorization to Access Cash Collateral
COVENANT PLASTICS: Hires Davis as Special Litigation Counsel

CRESTWOOD HOLDINGS: Moody's Rates $350MM Sr. Secured Term Loan B3
CRESTWOOD HOLDINGS: S&P Raises CCR to 'B-'; Outlook Stable
CUMBERLAND VALLEY: Hires Purcell, Krug & Haller as Attorneys
CYCLONE POWER: Soles Heyn Replaces Anton & Chia as Accountants
CYTORI THERAPEUTICS: Incurs $22 Million Net Loss in 2016

CYTORI THERAPEUTICS: Reports $4.9 Million Net Loss for Q4
D.C. SALES: Hires Stewart, McArdle, Sorice as Counsel
DEPENDABLE AUTO: Buyer to Pay Priority & Allowed Tax Claims
DJ HOLDINGS: U.S. Trustee Unable to Appoint Committee
DOLE FOOD: Change in Loan Allocation No Impact on Moody's B2 CFR

DON GREEN FARMS: Unsecureds to Get Paid from Asset Sale Proceeds
EDWARD J. MALIK: Seeks Court Approval on Cash Collateral Use
EMPRESAS PLAYA: Seeks Approval to Continue Using Cash Collateral
ESSAR STEEL: Revises Litigation Trust Distributions Under Plan
ESSEX CONSTRUCTION: Court Revokes Authorization to Cash Use

EVANS & SUTHERLAND: Peter Kellogg Holds 34.5% Stake as of March 9
FAIR HAVEN: Disclosures OK'd; Plan Confirmation Hearing on April 26
FINANCIAL MANAGEMENT STRATEGIES: SEC Halts Fraud Targeting Seniors
FINJAN HOLDINGS: Ends Dispute with Avast with Amicable Resolution
FINTON CONSTRUCTION: Asks Court to Extend Cash Collateral Use

FIRST PENTECOSTAL: Hires Britschge as Special Counsel
FIRST PHOENIX-WESTON: Hires Griffing as Expert Valuation Witness
FORESIGHT ENERGY: Issues Conditional Notice of Redemption
FOREST PARK FORT WORTH: Unsecureds to Recoup 7%-29% Under Plan
FUNCTION(X) INC: Currently in Default Under 2016 Debentures

FYNDERS INC: Hires Hershman Fallatrom as Accountant
GABRIELS TOWING: Hires Collins, Vella & Casello as Attorney
GANDER MOUNTAIN: Creditors' Panel Hires FTI as Financial Advisor
GANDER MOUNTAIN: Has Interim Nod on $110-Mil DIP Loan, Cash Use
GASTAR EXPLORATION: Ares Management Reports 15.8% Equity Stake

GASTAR EXPLORATION: Sets May 2 Meeting on Notes Conversion
GENERAL WIRELESS: Hires Pepper Hamilton as Co-counsel
GENERAL WIRELESS: Hires Prime Clerk as Administrative Advisor
GENERAL WIRELESS: Taps A&G Realty as Real Estate Consultant
GENERAL WIRELESS: Taps Loughlin Management as Financial Advisor

GFM OPERATIONS: Hires Ben R. Hetfeld as Lead Counsel
GFM OPERATIONS: Hires Douglas J. Jeffrey as Special Counsel
GREEN JANE: Hires Stillman & Associates as Bankruptcy Counsel
GREENHUNTER RESOURCES: Seeks Conditional Approval of Plan Outline
GUIDED THERAPEUTICS: Unredacted Report on Shandong License Pact

HEXION INC: Unit's Board Approves 2017 Annual Incentive Plan
HOOPER HOLMES: Files 10-K, Form S-4 Related to Provant Merger
HOUSTON AMERICAN: Revises Compensation Agreement With CEO
HPIL HOLDING: Inks LOI with Voyport for Int'l Roaming Service
INTERNATIONAL AUTO: Wants to Use Cash Collateral for 30-Day Period

INTERPACE DIAGNOSTICS: Inks Agreements to Restructure Debt
INTREPID POTASH: Harvey Reports 9.1% Stake as of March 21
INTREPID POTASH: Intrepid Production Holds 13.9% Equity Stake
INTREPID POTASH: Joseph Montoya Will Replace Brian Frantz as CAO
J. CIOFFI LEASING: Hires Scura Wigfield as Attorney

J. CREW: Debt Exchange Due 2019 is Credit Negative, Moody's Says
J. CREW: Moody's Lowers PDR to Caa3-PD; Outlook Negative
K.J.B. SPECIALTIES: Hires Burgess as Counsel
KALOBIOS PHARMACEUTICALS: Gets $5.5M Loan From Existing Investors
KIRBY BROTHERS: Hires Max Spann as Auctioneer

L&R DEVELOPMENT: Unsecureds to Get 15% Dividend in 5 Years
LIFSCHULTZ ESTATE: Mamaroneck Town's Secured Claim to Get 100%
LOTTONET OPERATING: SEC Halts Investment Scheme over Lotto Tickets
LOUISIANA-PACIFIC CORP: Moody's Hikes CFR to Ba1; Outlook Stable
LYNN'S MARKET: Taps FMS as Financial Management Servicer

MAMAMANCINI'S HOLDINGS: Reports $491,000 Net Loss for 2016
MCELRATH LEGAL: Unsecureds to Get 100% with 3.75% in 84 Months
MESOBLAST LTD: Announces Phase 2 Results of Cell Therapy
METRO GLASS: Hires Aundrea Bricker as Accountant
MF GLOBAL: Settles Malpractice Lawsuit Against PwC

MOHAVE AGRARIAN: Amends Plan to Increase Amount of Secured Claims
MONTCO OFFSHORE: Hires BMC as Claims, Noticing and Balloting Agent
MSES CONSULTANTS: Directed to File Amended Plan by March 31
MWM & SONS: Hires Alan P. Stokes & Associates as Accountants
NAKED BRAND: Regains Compliance with Nasdaq Listing Rule 5550(b)

NEOVASC INC: Posts $2.7 Million Revenues for Fourth Quarter
NEPHROS INC: Has Private Placement of $1.2 Million Common Shares
NET ELEMENT: Directs ESOUSA to Buy 103,790 Common Shares
NET ELEMENT: Urges Cynergy to Release up to $200,000 ISO Reserves
NORBORD INC: Moody's Raises CFR to Ba1; Outlook Stable

NORDIC INTERIOR: Hires Achin, Block & Anchin as Accountants
NOVABAY PHARMACEUTICALS: Incurs $13.2 Million Net Loss in 2016
OLIVE BRANCH: Wants to Access Cash Collateral Until May 31
OPTIMUMBANK HOLDINGS: Incurs $396K Net Loss for 2016
PACIFIC IMPERIAL: Unsecureds May Recoup 19% to 100% Under Plan

PACIFIC OFFICE: Incurs $14 Million Net Loss in 2016
PADCO ENERGY: Hires Hunter Carlisle as Accountant
PARALLAX HEALTH: Wins Ruling in RoxSan Sale Dispute
PASSAGE HEALTHCARE: Can Use Cash Collateral on Interim Basis
PEABODY ENERGY: Adversary Creditors to Appeal Plan Confirmation

PELICAN REAL ESTATE: Trustee Hires Fikso Kretschmer as Counsel
QUANTUMSPHERE INC: Enters Into Securities Purchase Agreement
REES ASSOCIATES: Creditors' Panel Hires Dickinson as Iowa Counsel
REES ASSOCIATES: Creditors' Panel Hires Shaw Fishman as Counsel
RICEBRAN TECHNOLOGIES: Reports $9.1 Million Net Loss for 2016

ROBINSON HOSIERY: Hires Gardner as Bankruptcy Counsel
ROLLOFFS HAWAII: Trustee Taps Ordinary Course Professionals
RV COLLISION: Names Tyler Van Voorhees as Counsel
SCIO DIAMOND: Former Chairman Sued Over Alleged Securities Fraud
SIGNAL BAY: CEO Discusses Emerging Cannabis Industry

SKG THE PARK: Hires Morse-Krueger as Appraisal Expert
SNOWTRACKS COMMERCIAL: Hires Sweet DeMarb as General Counsel
SPENDSMART NETWORKS: Tim Boris Resigns as President
STATE DRIVE-IN: Court Okays Third Amended Plan Outline
SUNGEVITY INC: Hires Kurtzman Carson as Claims & Noticing Agent

SWAGAT HOTELS: Hires HREC as Real Estate Agent/Broker
TALLAHASSEE INDOOR: Ray MacInnes Opposes Approval of Plan Outline
TIAT CORPORATION: Court Corrects January 13 Memorandum
TRANS-LUX CORP: Incurs $611,000 Net Loss in 2016
TRENDSETTER HR: Unsecureds to Recover Up to 25%-75% Under Plan

UNIVERSAL SOFTWARE: Hires Lyne Woodworth as Special Counsel
VESCO CONSULTING: Hires Forke & Tuel as Appraiser
VITARGO GLOBAL: Hires Berger as General Bankruptcy Counsel
WESTINGHOUSE ELECTRIC: May File for Bankruptcy by March 31
WIDEOPENWEST INC: Planned IPO Credit Negative, Moody's Says

WILDWOOD CREST: Grays Harbor to be Paid Through Property Sale
YELLOW CAB: Ch.11 Trustee Hires Aaron & Wilson as Special Counsel
[^] Large Companies with Insolvent Balance Sheet

                            *********

213 BOND STREET: April 20 Disclosure Statement Hearing
------------------------------------------------------
A hearing will be held before Judge Nancy Hershey Lord of the U.S.
Bankruptcy Court for the Eastern District of New York on April 20,
2017, at 11:30 a.m., to consider the entry of an Order: (a) finding
that the First Amended Disclosure Statement filed on March 1, 2017,
by 213 Bond Street, Inc., relating to its proposed First Amended
Chapter 11 Plan of Reorganization, also filed on March 1, 2017,
contains "adequate information" as that term is defined 11 U.S.C.
Section 1125(a)(1); (b) approving the Disclosure Statement; and (c)
granting other relief as is just and proper.  

Objections to the Disclosure Statement are due April 10.

The Troubled Company Reporter previously reported that the Plan
contemplates a sale of certain real property located at 213 Bond
Street, Brooklyn, New York, 11217, Block 405, Lot 7, to the
successful bidder at an auction which will be conducted in
accordance with the bid procedures.

The Property is presently being listed by the broker with an asking
price of $1,250,000 with the goal of obtaining a "stalking horse"
offer which can then be subjected to any higher or better offers at
the Auction.  The Debtor will be filing a motion seeking approval
of bid procedures in connection with the sale of the Property,
however the Debtor reserves the rights to seek approval of a sale
of the Property on a private sale basis.  The Auction will be
conducted prior to the Confirmation Hearing and the closing on the
sale of the Property will take place subsequent to Confirmation of
the Plan.

The Plan assumes that funds will be available at Confirmation
sufficient to fully satisfy all Statutory Fees, Administrative
Claims, Priority Tax Claims, Secured Claims and General Unsecured
Claims, with interest at the applicable rate, if any, with any
amounts remaining after full payment of the claims being
distributed to the holder of the interests in the Debtor.  As such,
there are no impaired classes under the Plan.

Class 5 General Unsecured Claims -- estimated at less than $500 --
is unimpaired under the Plan.  Subject to the provisions of Article
8 of the Plan with respect to Disputed Claims, and with the
exception of Paolo Secondo who has waived any distribution under
the Plan on account of his Class 5 General Unsecured Claim against
the Debtor, each holder of an Allowed Class 5 General Unsecured
Claim will receive on account of the claim the full amount of its
Allowed Class 5 General Unsecured Claim, with interest at the
applicable rate, if any, in cash on the Effective Date or as soon
thereafter as is reasonably practicable.

A copy of the First Amended Disclosure Statement is available at:

          http://bankrupt.com/misc/nyeb16-45132-36.pdf

The Debtor's original Plan provides that Class 4 consists of the
general unsecured claims, which are estimated to total
approximately $6,500.  Claimants in this class would receive a pro
rata cash distribution of the available amount, but not to exceed
payment in full plus interest at the applicable rate, if any, with
payment to be made for Allowed Class 4 General Unsecured Claims
that are allowed as of the Bar Date, on the Bar Date or as soon
thereafter as is reasonably practicable, or for Disputed Claims,
within 10 days of a Disputed Claim becoming an Allowed Class 4
General Unsecured Claim.

                   About 213 Bond Street Inc.

213 Bond Street Inc. owns 213 Bond St, a commercial located at
213 Bond St, Brooklyn, NY 11217, in the area is commonly known as
Gowanus.  213 Bond Street Inc filed a voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y. Case No.
16-45132) on November 15, 2016, listing under $1 million in both
assets and liabilities.  

Lawrence Morrison, Esq., at Morrison Tenenbaum PLLC, serves as
counsel to the Debtor.  The Debtor hired Gotham Business
Consultants Ltd. as accountant.

The primary impetus for the Debtor's chapter 11 filing was a
pending foreclosure action commenced by JP Morgan Chase Bank N.A.
on the property located at 213 Bond Street, Brooklyn, New York.

On January 20, 2017, the Debtor filed a Chapter 11 plan of
reorganization, which will be funded from the proceeds generated
from the sale of its property in Brooklyn, New York.  The plan
proposes to pay in full general unsecured claims estimated to total
approximately $6,500.


477 WEST: Trustee Opposes Pitts, Upper Group Disclosure Statements
------------------------------------------------------------------
The Chapter 11 trustee for 477 West 142nd Street Housing Dev. Fund
Corp. asked a court to deny approval of the disclosure statement,
which explains the bankruptcy plan proposed by a shareholder for
the company.

In a filing with the U.S. Bankruptcy Court for the Southern
District of New York, Gregory Messer criticized the proposal by
Shirley Pitts, who claims to be a shareholder of 477 West, to
terminate its status as a housing development funding corporation.

According to the trustee, Ms. Pitts should disclose that the City
of New York and all concerned agencies were informed concerning the
proposed termination of 477 West's HDFC status.

The trustee also said that Ms. Pitts should also address the issue
concerning the feasibility of the plan, and show that she had the
funds to pay creditors.

In the same filing, Mr. Messer also asked the court to deny the
disclosure statement proposed by Upper Group, saying it "lacks
standing as a plan proponent."

                  About 477 West 142nd Street

477 West 142nd Street Housing Dev. Fund Corp. is primarily in the
business of ownership of real property located at 477 West 142nd
Street, New York, New York, also known as 1661-1669 Amsterdam
Avenue, New York, New York.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case No. 15-12178) on Aug. 5, 2015.

The court appointed Gregory Messer, Esq., as Chapter 11 trustee by
orders dated March 17 and 21, 2016.  The trustee is represented by
Adam P. Wofse, Esq., at Lamonica Herbst & Maniscalco, LLP.

No committee of unsecured creditors has been appointed.

A Chapter 11 plan for the Debtor was proposed by Shirley Pitts on
August 4, 2016, and by Upper Group on February 23, 2017.


ACEMLA DE PUERTO RICO: Case Summary & 9 Unsecured Creditors
-----------------------------------------------------------
Debtor: Acemla de Puerto Rico Inc.
          dba Spacem
          dba Asociacion de Compositores Y Editores de Musica
              LatinoAmericana
          dba Sociedad Puertorriquea de Autores, Compositores y    
     
              Editores de LatinoAmerica
        PO Box 366714
        San Juan, PR 00936-6714

Case No.: 17-02021

About the Debtor: ACEMLA is one of the four "Performance Rights
                  Organization" (PRO), in the United States and
                  No. 76 in the CISAC world roster.  It controls   
        
                  and licenses LAMCO's non-exclusive performance
                  rights and those of its affiliate music
                  publisher's editors and composers.  This
                  institution was created to defend the Latin
                  composer's rights in the United States and the
                  world, and it is as such that in 1985, by an
                  appeal presented before the highest federal
                  court in this country, against a decision of the
                  Copyright Royalty Tribunal against ASCAP, BMI
                  and SESAC, is successful, and since then ACEMLA
                  operates as the fourth society, or a performance
                  Rights Society (PRO), in the United States.

                  ACEMLA controls and licenses the non-exclusive
                  performance rights of "Latin American Music Co.
                  Inc." (LAMCO) and other Latin American Music
                  Publishers, as well as those of its affiliated
                  authors, writers and music composers.  This
                  institution was originally founded in 1953 under
                  the name of Sociedad Puertorriquena de Autores,
                  Compositores y Editores de Musica, (SPACEM) by a
                  group of Puertorican and other Latin American
                  music composers and writers of Puerto Rico.  It
                  was created to defend those rights of all Latin
                  American music through-out the USA and the world
                  and to collect the due royalties for its
                  affiliated members.  

                  Web site: https://acemla.com

Chapter 11 Petition Date: March 24, 2017

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

Judge: Hon. Enrique S. Lamoutte Inclan

Debtor's Counsel: Victor Gratacos Diaz, Esq.
                  GRATACOS LAW FIRM, PSC
                  PO Box 7571
                  Caguas, PR 00726
                  Tel: 787 746-4772
                  E-mail: bankruptcy@gratacoslaw.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Luis Raul Bernard, president.

A copy of the Debtor's list of nine largest unsecured creditors is
available for free at http://bankrupt.com/misc/prb17-02021.pdf


ACHAOGEN INC: Enters Separation Agreement with Ian R. Friedland
---------------------------------------------------------------
On March 14, 2017, Ian R. Friedland, M.D., Chief Medical Officer of
Achaogen, Inc. and the Company agreed on terms of his resignation
from his position in order to re-focus his career priorities,
initiate a consulting relationship, and pursue other personal
interests, effective March 15, 2017. On March 15, 2017, the Company
entered into a Transition and Separation Agreement with Dr.
Friedland that provides for a cash payment equal to nine months of
his base salary, up to nine months of reimbursement for
continuation healthcare and nine months vesting acceleration on his
outstanding equity awards. The Separation Agreement also includes a
general release of claims against the Company.

Effective as of March 16, 2017, the Company amended that certain
Consulting Agreement with Planet Pharma, LLC (a firm in which Dr.
Friedland is associated) dated March 15, 2013, as amended, pursuant
to which Dr. Friedland will be available to perform certain
services to the Company through July 31, 2017 on an as-needed basis
to support the Company's clinical operations. The Consulting
Agreement will provide that, in exchange for his continued services
to the Company, the Company will provide Dr. Friedland with a
consulting fee of $40,000 per month up to a maximum of $180,000. In
addition, the Separation Agreement will provide that Dr.
Friedland's options to purchase shares of Company common stock
granted on September 25, 2014, February 5, 2015 and February 26,
2016 and restricted stock unit awards granted on March 11, 2015 and
February 26, 2016 will continue to vest in accordance with their
original vesting schedules through July 31, 2017, and, to the
extent any performance goals applicable to Dr. Friedland's options
to purchase shares of Company common stock granted on September 25,
2014, February 5, 2015, and February 26, 2016 are achieved prior to
July 31, 2017, the shares underlying such performance goal shall
immediately vest, in each case subject to Dr. Friedland continuing
to provide transition services through Planet Pharma LLC through
such date.

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

                               https://is.gd/0Pjsib

                                    About Achaogen, Inc.

Achaogen, Inc. -- http://www.achaogen.com/-- is a clinical-stage
biopharmaceutical company passionately committed to the discovery,
development, and commercialization of novel antibacterials to
treat
multi-drug resistant gram-negative infections.  The Company is
developing plazomicin, its lead product candidate, for the
treatment of serious bacterial infections due to MDR
Enterobacteriaceae, including carbapenem-resistant
Enterobacteriaceae.  In 2013, the Centers for Disease Control and
Prevention identified CRE as a "nightmare bacteria" and an
immediate public health threat that requires "urgent and aggressive
action."

Achaogen reported a net loss of $71.22 million on $41.77 million of
contract revenue for the year ended Dec. 31, 2016, compared to a
net loss of $27.09 million on $26.06 million of contract revenue
for the year ended Dec. 31, 2015.  As of Dec. 31, 2016, Achaogen
had $163.92 million in total assets, $57.19 million in total
liabilities and $106.73 millin in total stockholders' equity.


ACTIVECARE INC: Obtains $300,000 Financing from Jeff Greene
-----------------------------------------------------------
ActiveCare, Inc. entered into a loan agreement with Jeff Greene on
March 21, 2017, pursuant to which Mr. Greene loaned the Company
$300,000.  The Loan is unsecured.  The Loan (i) bears interest at
the rate of 12.75% per annum, (ii) matures on June 15, 2017, (iii)
requires payment of a $3,000 closing fee, (iv) is subordinated to
the Partners for Growth term loan and line of credit, and (v)
requires payment of a fee of $50,000 on the Maturity Date.

A full-text copy of the Loan Agreement is available for free at:

                     https://is.gd/h1qhKx

                        About ActiveCare

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

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

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

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

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


ACTIVECARE INC: PFG Agrees to Provide Additional $300,000 Loan
--------------------------------------------------------------
ActiveCare, Inc. previously entered into a Loan and Security
Agreement, as amended, with Partners for Growth IV, L.P., a
Delaware limited partnership.

On March 20, 2017, the parties entered into modification no. 1 to
the Loan Agreement and Security Agreement.  Pursuant to the terms
of the Loan Agreement subject to the Modification, PFG will lend
the Company up to an additional $300,000.

Also on that date, PFG provided the Company $300,000 representing
the maximum amount of the Additional Loan.  The Additional Loan (i)
bears interest at the rate of 12.75% per annum, (ii) is due May 31,
2017, (iii) requires payment of a $3,000 modification fee, and (iv)
requires payment of a monthly fee of up to $50,000 for each month
the Additional Loan remains outstanding.  The Additional Loan is
secured by all of the Company's assets.

                       About ActiveCare

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

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

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

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

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


AEOLUS PHARMACEUTICALS: BARDA Won't Exercise Options Under Contract
-------------------------------------------------------------------
Aeolus Pharmaceuticals, Inc., received notice from the Assistant
Secretary for Preparedness and Response that the Biomedical
Advanced Research and Development Authority elected not to exercise
additional options under its contract entitled: "Advanced
Development of AEOL10150 as a Medical Countermeasure for Pulmonary
Injury Associated with ARS and DEARE."  The notification was sent
to Aeolus in response to an "In-Process Review" meeting held with
BARDA on Feb. 2, 2017.

                 About Aeolus Pharmaceuticals

Mission Viejo, California-based Aeolus Pharmaceuticals, Inc., is a
Southern California-based biopharmaceutical company leveraging
significant government investment to develop a platform of novel
compounds in oncology and biodefense.  The platform consists of
over 200 compounds licensed from Duke University and National
Jewish Health.

The Company's lead compound, AEOL 10150, is being developed as a
medical countermeasure ("MCM") against the pulmonary sub-syndrome
of acute radiation syndrome ("Pulmonary Acute Radiation Syndrome"
or "Lung-ARS") as well as the gastrointestinal sub-syndrome of
acute radiation syndrome ("GI-ARS").  Both syndromes are caused by
acute exposure to high levels of radiation due to a radiological
or nuclear event.  It is also being developed for use as a MCM for
exposure to chemical vesicants such as chlorine gas, sulfur
mustard gas and nerve agents.

Aeolus reported a net loss attributable to common stockholders of
$6.04 million on $2.07 million of contract revenue for the fiscal
year ended Sept. 30, 2016, compared to a net loss attributable to
common stockholders of $2.62 million on $3.11 million of contract
revenue for the fiscal year ended Sept. 30, 2015.

As of Sept. 30, 2016, Aeolus Pharmaceuticals had $4.17 million in
total assets, $972,000 in total liabilities and $3.19 million in
total stockholders' equity.


AFFINITY HEALTHCARE: Allowed to Obtain Funding, Use Cash Collateral
-------------------------------------------------------------------
Judge Julie A. Manning of the U.S. Bankruptcy Court for the
District of Connecticut authorized Affinity Health Care Management,
Inc., and its affiliated debtors to obtain funding from Revenue
Managements Solutions, LLC.

Pursuant for the Purchase Agreement, Health Care Investors, Inc.
d/b/a Alexandria Manor, Health Care Alliance, Inc. d/b/a Blair
Manor, Health Care Assurance, LLC d/b/a Douglas Manor, and Health
Care Reliance, LLC d/b/a Ellis Manor, collectively referred to as
the Providers, are authorized to sell and Revenue Managements
Solutions may purchase, at its discretion, certain healthcare
accounts receivables of the Providers, in exchange to Initial
Installments, Subsequent Installments and other payments and other
financial accommodations from Revenue Managements Solutions.

The Debtors are also authorized to continued use cash collateral on
an interim basis.  As a condition to Revenue Managements Solutions'
continued funding and the agreement for the use of Cash Collateral,
Revenue Managements Solutions requires that the proceeds of the
Post-Petition Funding Facility will be used solely for:

      (1) payment of the Prepetition Obligations;

      (2) working capital and other general corporate purposes;

      (3) permitted payment of costs of administration of the
Cases;

      (4) payment of fees and expenses due under the Post-Petition
Funding Facility;

      (5) payment of such prepetition expenses, in addition to the
prepetition obligations permitted to be so paid in accordance with
the consents required under the funding documents, and as approved
by the Court.

The Purchase Agreement also provided that the aggregate amount of
the Outstanding Initial Installments plus any other outstanding
Obligations of the Providers will not exceed $2,500,000.  As of the
Petition Date, the aggregate amount of the Outstanding Initial
Installments due and payable pursuant to the Prepetition Funding
Facility was $1,450,000.

Revenue Managements Solutions and the State of Connecticut
Department of Labor are each granted adequate protection on account
of their respective interests in the prepetition collateral, for
any diminution in the value of their respective interests in the
prepetition collateral.  The Department of Labor was granted
adequate protection liens.

Accordingly, Revenue Managements Solutions is granted a
first-priority security interest in the Post-Petition Purchased
Accounts and in the proceeds thereof, to secure all of its right,
title and interest in the postpetition purchased accounts and the
related post-petition conveyed property.

Subject only to the Carve-Out, Revenue Managements Solutions is
also granted a super-priority administrative expense claim, having
priority over any and all expenses and claims, as well as a valid,
enforceable, binding and duly perfected continuing first-priority
security interest in and to and a first lien upon the non-purchased
accounts and the credit balances, and all of the Providers' other
rights, property and assets, real, personal, tangible and
intangible not sold to Revenue Managements Solutions under the
Purchase Agreement.

Revenue Managements Solutions will also receive current payments
fees, costs and expenses and other amounts due under the Funding
Documents, as well as ongoing payment of the reasonable fees, costs
and expenses, including, without limitation, legal and other
professionals' fees and expenses.

The Carve-Out encompass the following expenses:

      (a) allowed fees and reimbursement for disbursements of
professionals retained by the Debtors in an aggregate amount for
all such Professional Fees not to exceed $540,000;

      (b) allowed fees and reimbursement for disbursements of
professionals retained by the Statutory Committee in an aggregate
amount of all such Committee's Professional Fees not to exceed
$270,000;

      (c) Chapter 11 quarterly fees plus accrued interest, and any
fees payable to the clerk of the Bankruptcy Court; and

      (d) amounts due and owing to the Debtors' non-insider
employees for postpetition wages.

The Carve Out Amount will be funded, in part, by the Debtors with
the proceeds of the Post-Petition Funding Facility on a weekly
basis in an amount not less than $15,000 per week, and segregated
in an interest bearing deposit account held in escrow, two-thirds
for the benefit of the Debtors' professionals and one-third for the
benefit of the Statutory Committee's professionals.  And an
additional $3,750 will be funded on a weekly basis and remitted
directly to the U.S. Trustee for payment of the Chapter 11
Quarterly Fees.

The Purchase Agreement will terminate upon the earliest to occur
of:

   (a) Upon the occurrence of an Event of Default under the
Purchase Agreement;

   (b) If, as to any Provider, it fails to perform or satisfy any
of the terms, conditions or covenants of the Order or under the
Funding Documents;

   (c) Any Provider files, supports or confirms a Chapter 11 plan
of reorganization in this bankruptcy case that does not provide for
the prior full satisfaction of the Obligations on or before the
effective date of the Plan, unless otherwise agreed in writing by
Revenue Managements Solutions;

   (d) The factoring called for under the Purchase Agreement
terminates by its own terms or by operation of law;

   (e) Any material portion of the collateral is foreclosed,
liquidated, levied, or the subject of a similar act by any person;

   (f) Any person terminates their respective forbearances and
subordinations to Revenue Managements Solutions under any
inter-creditor or similar agreement related to these Debtors, or
any of these persons sent notice of their intent to do the same to
any person;

   (g) Any party makes any set-offs or recoupments against the
Purchased Accounts, the Conveyed Property or the Collateral, beyond
limits previously agreed upon with Revenue Managements Solutions,
in writing or as provided for in the Interim Order;

   (h) Any Provider's bankruptcy case is dismissed or converted to
a case under Chapter 7 of the Bankruptcy Code;

   (i) There occurs a stay, modification, amendment, vacating or
reversal of any terms of the Order or of the Funding Documents, or
any of the rights and acknowledgements conferred thereunder,
without the written consent of Revenue Managements Solutions;

   (j) Any Provider commences or continues or voluntary
participates in any lawsuit, adversary proceeding or contested
matter against Revenue Managements Solutions, other than with
respect to a dispute by the U.S. Trustee, the Statutory Committee
or the Debtors as to any reimbursable expense claimed by Revenue
Managements Solutions;

   (k) Any person commences or continues any non-frivolous action
or process with respect to any material portion of the Collateral;
and

   (l) April 15, 2017.

A hearing to consider the entry of a further Interim Order on the
same terms and conditions as the Interim Order has been scheduled
for April 12, 2017 at 10:00 a.m.  Any objection will be filed with
the Clerk of the Court no later than on April 7, 2017.

A full-text copy of the Sixteenth Interim Order, dated March 17,
2017, is available at https://is.gd/wbID09

               About Affinity Healthcare Management

Affinity Health Care Management, Inc., Health Care Investors, Inc.
d/b/a Alexandria Manor, Health Care Alliance, Inc. d/b/a Blair
Manor, Health Care Assurance, L.L.C., d/b/a Douglas Manor and
Health Care Reliance, L.L.C. d/b/a Ellis Manor, are a nursing home
management company.  They filed for Chapter 11 bankruptcy
protection (Bankr. D. Conn. Case Nos. 16-30043 to 16-30047) on Jan.
13, 2016.  Judge Julie A. Manning presides over the cases.

Affinity Health Care Management estimated $50,000 to $100,000 in
assets and $500,000 to $1 million in liabilities.  The Debtors said
in a court filing that their total secured and unsecured debt
exceeding $16 million.

Elizabeth J. Austin, Esq., Irve J. Goldman, Esq. and Jessica
Grossarth, Esq., at Pullman & Comley, LLC, serve as counsel to the
Debtors.

On Jan. 25, 2016, the U.S. Trustee appointed an official committee
of unsecured creditors in the  Chapter 11 cases pursuant to Section
1102 of the Bankruptcy Code.


ALLEN VILLAGE: S&P Lowers Rating on 2014A/B Bonds to 'BB+'
----------------------------------------------------------
S&P Global Ratings lowered its long-term rating on the Kansas City
Industrial Development Authority, Mo.'s series 2014A and taxable
series 2014B refunding revenue bonds, issued for Allen Village
School (AVS) to 'BB+' from 'BBB-'.  The outlook is stable.

"We lowered the rating based in part on the U.S. Not-for-Profit
charter school methodology, published on Jan. 3, 2017, and on our
view of risks associated with the school's financial statements
reflecting four consecutive years with a material weakness finding
related to the management team's lack of segregation of duties,"
said S&P Global Ratings credit analyst Luke Gildner.  "According to
the fiscal 2016 audit, the school's current internal control
policies are inadequate and could allow for errors or fraud to
occur.  Also pressuring the rating is a 9.5% enrollment decline for
fall 2016, though management indicates operations are sustainable
at the current enrollment levels."

The stable outlook reflects S&P's view that the organization's
operating performance will continue to be healthy for the rating
despite the large enrollment decline in fiscal 2017.  S&P also
anticipates the school's enrollment will stabilize near current
levels and the liquidity position will close to current levels.

A negative rating could occur within the one-year outlook period if
enrollment continues to decline resulting in operating deficits and
significantly reduced MADS coverage.  S&P would also view
negatively a significant draw down of the organization's
unrestricted reserves.

S&P could take a positive rating action if AVS can fully resolve
the material weakness related to segregation of duties while
stabilizing enrollment and maintaining a financial profile that S&P
considers acceptable for a higher rating.



ALPHATEC HOLDINGS: Offering Proceeds to Support Corporate Growth
----------------------------------------------------------------
Alphatec Holdings, Inc., the parent company of Alphatec Spine,
Inc., has entered into a definitive securities purchase agreement
to raise approximately $18.9 million in a private placement of
common stock, Series A Convertible Preferred Stock and warrants
exercisable for common stock.  The private placement is being led
by new healthcare dedicated institutional investors, with
participation by directors and executive officers of Alphatec and
other existing investors.  The private placement is expected to
close on or about March 28, 2017, subject to the satisfaction of
customary closing conditions.  Alphatec expects to use the net
proceeds from the private placement for general corporate and
working capital purposes.

"We appreciate the support of our new and existing investors and
the confidence this conveys in our strategy to build a high-growth
spine company," said Terry Rich, Alphatec Spine's chief executive
officer.  "We believe the additional capital will allow us to
execute on our plans to expand our surgeon customer base, drive
growth through the launch of our new products -- Arsenal Deformity,
Battalion Lateral and XYcor Expandable Interbody -- as well as
support the transformation of our distribution channel."

H.C. Wainwright & Co., LLC, is acting as the exclusive placement
agent in connection with this private placement.

Pursuant to the terms of the securities purchase agreement,
Alphatec has agreed to sell 1,809,628 shares of common stock at a
price of $2.00 per share.  In addition, Alphatec has agreed to sell
15,245 shares of newly created Series A Convertible Preferred
Stock, which shares of preferred stock are convertible into
approximately 7,622,372 shares of common stock, subject to
limitations on conversion until the approval by Alphatec's
stockholders as required in accordance with the NASDAQ Global
Select Market rules.  Purchasers will also receive warrants to
purchase up to approximately 9,432,000 shares of common stock at an
exercise price of $2.00 per share.  The warrants will be
exercisable following approval by Alphatec stockholders, and will
expire 5 years from the date of such stockholder approval.

Certain directors and executive officers of Alphatec agreed to
purchase an aggregate of $2.35 million of shares of Series A
Convertible Preferred Stock, which shares are convertible into
approximately 1,175,000 shares of common stock, and warrants to
purchase up to 1,175,000 shares of common stock at a price of $2.00
per share.

The securities to be sold in the private placement will not have
been registered under the Securities Act of 1933, as amended, or
state securities laws as of the time of issuance and may not be
offered or sold in the United States absent registration with the
Securities and Exchange Commission (SEC) or an applicable exemption
from such registration requirements.  Alphatec  has agreed to file
one or more registration statements with the SEC registering the
resale of the shares of common stock purchased in the private
placement and the shares of common stock underlying the warrants
and issuable upon conversion of the Series A Convertible Preferred
Stock.

Additional information is available for free at:

                      https://is.gd/ZjeSIz

                      About Alphatec Spine

Alphatec Spine, Inc., a wholly owned subsidiary of Alphatec
Holdings, Inc., is a medical device company that designs, develops,
manufactures and markets spinal fusion technology products and
solutions for the treatment of spinal disorders associated with
disease and degeneration, congenital deformities and trauma.  The
Company's mission is to improve lives by delivering advancements in
spinal fusion technologies. The Company and its affiliates market
products in the U.S. via a direct sales force and independent
distributors.

Additional information can be found at www.alphatecspine.com.

                     About Alphatec Holdings

Alphatec Holdings, Inc., the parent company of Alphatec Spine, Inc.
-- www.alphatecspine.com. -- is a medical technology company
focused on the design, development and promotion of products for
the surgical treatment of spine disorders.  The Company has a
comprehensive product portfolio and pipeline that addresses the
cervical, thoracolumbar and intervertebral regions of the spine and
covers a variety of spinal disorders and surgical procedures.  Its
principal product offerings are focused on the global market for
fusion-based spinal disorder solutions.  The Company believes that
its products and systems are attractive to surgeons and patients
due to enhanced product features and benefits that are designed to
simplify surgical procedures and improve patient outcomes.

Ernst & Young LLP, in San Diego, California, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2015, citing that the Company has recurring
operating losses and has a working capital deficiency. In addition,
the Company has not complied with certain covenants of loan
agreements with its lenders and has significant debt obligations
due in December 2016.  These conditions raise substantial doubt
about the Company's ability to continue as a going concern.

The Company's balance sheet at Dec. 31, 2016, showed $94.18 million
in total assets, $112.48 million in total liabilities, $23.60
million in redeemable preferred stock and a stockholders' deficit
of $41.89 million.


AMERICAN DENTAL: New $50MM 2nd Lien Loan No Impact on Moody's CFR
-----------------------------------------------------------------
Moody's Investors Service said that American Dental Partners, Inc's
issuance of a new $50 million second lien term loan (not rated by
Moody's) is credit negative, but does not impact the company's
credit ratings. These include the B2 Corporate Family Rating, the
B2-PD Probability of Default Rating and the B1 first lien credit
facility rating. The rating outlook remains stable.

ADPI provides dental facilities, support staff and comprehensive
business support functions to its affiliated dental groups. ADPI is
privately-owned by JLL Partners, Inc., and generated net revenues
of $274 million in the twelve months ended September 30, 2016.



APOLLO ENDOSURGERY: Reports $41.2 Million Net Loss for 2016
-----------------------------------------------------------
Apollo Endosurgery, Inc., filed with the Securities and Exchange
Commission its annual report on Form 10-K disclosing a net loss
attributable to common stockholders of $41.16 million on $64.86
million of revenues for the year ended Dec. 31, 2016, compared to a
net loss attributable to common stockholders of $36.38 million on
$67.79 million of revenues for the year ended Dec. 31, 2015.

As of Dec. 31, 2016, Apollo Endosurgery had $102.12 million in
total assets, $59.70 million in total liabilities and $42.41
million in total stockholders' equity.

"The Company has experienced operating losses and debt covenant
violations since inception and has an accumulated deficit of
$149,729 as of December 31, 2016.  To date, the Company has funded
its operating losses and acquisitions through private equity
offerings and the issuance of debt instruments.  The Company's
ability to fund future operations and satisfy its ongoing debt
covenant requirements will depend upon its level of future
operating cash flow and its ability to access additional funding
through either equity offerings, issuances of debt instruments or
both.  On February 27, 2015, the Company entered into a Credit
Facility (see note 10(a)) which requires the Company to meet
minimum revenue requirements and other covenants each quarter and
provides a cure provision in the event this requirement is not met.
If the Company is not able to meet its ongoing quarterly covenant
requirements or utilize the remaining cure provision rights, the
repayment of the Credit Facility could be accelerated at the
lender's discretion.  The Company believes its existing cash and
cash equivalents and remaining cure provision rights will be
sufficient to meet liquidity and capital requirements for a
reasonable period of time."

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

                      https://is.gd/qAxhZo

                 About Apollo Endosurgery, Inc.

Apollo Endosurgery, Inc. -- http://www.apolloendo.com-- is a
medical device company focused on less invasive therapies for the
treatment of obesity, a condition facing over 600 million people
globally, as well as other gastrointestinal disorders.  Apollo's
device based therapies are an alternative to invasive surgical
procedures, thus lowering complication rates and reducing total
healthcare costs.  Apollo's products are offered in over 80
countries today.  Apollo's common stock is traded on NASDAQ Global
Market under the symbol "APEN".  

On Dec. 29, 2016, a wholly owned subsidiary of Lpath, Inc. merged
with and into Apollo Endosurgery, Inc. resulting in Original Apollo
becoming a wholly owned subsidiary of Lpath.  At the Effective
Time, Lpath effected a name change to "Apollo Endosurgery, Inc."
Each share of Original Apollo common stock (after adjusting for the
1-for-5.5 reverse split of common stock effected by the Issuer
immediately following consummation of the Merger) was exchanged for
0.31632739 shares of the Issuer's common stock at the Effective
Time of the Merger.


ARAMARK INT'L: Moody's Rates Sr. Unsecured Notes Due 2025 'Ba3'
---------------------------------------------------------------
Moody's Investors Service assigned a Ba3 rating to Aramark
International Finance Sarl's proposed senior unsecured notes due
2025. As a consequence, Moody's also withdrew the Ba3 rating from
Aramark Services, Inc.'s, senior unsecured Euro notes due 2025.

The net proceeds of the proposed Euro notes, along with funds from
Aramark's previously-announced multi-currency revolving credit
facility due 2022, multi-currency term loan A due 2022, Japanese
yen term loan C due 2022, U.S. dollar term loan B due 2024 and U.S.
dollar senior unsecured notes due 2025, will be used to repay
existing indebtedness.

The actions move the Ba3 rating on the proposed Euro notes to
Aramark International Finance Sarl, which is the issuer of the
notes, from its indirect parent Aramark, which is not an issuer of
the notes.

Assignments:

Issuer: Aramark International Finance Sarl

-- Senior Unsecured Bond/Debenture, Assigned Ba3 (LGD 5)

Withdrawals:

Issuer: Aramark Services, Inc.

-- Senior Unsecured Bond/Debenture, Withdrawn, previously rated
    Ba3 (LGD 5)

RATING RATIONALE

Aramark's Ba2 CFR reflects Moody's expectations of debt to EBITDA
around 4 times, low single digit revenue growth (on a constant
currency basis) and slowly improving profitability, with EBITA
margins expected around 6.5%. Moody's considers Aramark's business
stable and predictable, with long term contracts and fixed asset
investments providing high revenue visibility and meaningful
competitive barriers. The reversal in 2016 of declines in
profitability experienced in 2014 and 2015, when EBITA margins were
down by about 100 basis points to 5.3%, provides support for
Moody's expectations for ongoing, albeit gradual, profit increases
in fiscal 2017 (ends September). Business risks include labor
tightness in Aramark's core US market, working capital seasonality
and competition from larger companies in the food and related and
uniform services markets. Revenue growth will be driven by modest
price increases with existing customers, new client additions and
new products. Growth in free cash flow will be aided by management
and business process improvement initiatives. Investments in
capital expenditures associated with new and expanded contracts and
expected share repurchase activity could slow the pace of debt
reduction. Very good liquidity is provided by about $300 million of
anticipated free cash flow, cash balances expected to be at least
$100 million and significant availability under revolving credit
and receivables securitizations facilities, which Moody's
anticipates will be used seasonally.

All financial metrics cited reflect Moody's standard analytical
adjustments.

The Ba3 rating on the proposed senior unsecured Euro notes reflects
a loss given default assessment of LGD5. The Euro notes are
guaranteed by substantially all of the domestic subsidiaries of
Aramark (excluding the securitization subsidiaries). The guarantees
are identical to the subsidiary guarantees of Aramark's rated
senior unsecured notes; therefore, the Euro notes are ranked the
same as Aramark's senior unsecured notes in Moody's priority of
claims at default. The loss given default assessment reflects
effective subordination to all the secured debt and certain trade
claims of Aramark at default.

Aramark's stable ratings outlook reflects Moody's expectations for
some revenue growth and EBITA margins around 6.5%. The ratings
could be upgraded if Moody's expects Aramark will sustain: 1) debt
to EBITDA below 3.5 times; 2) improved free cash flow; and 3) a
commitment to conservative financial policies. The ratings could be
downgraded if, as a result of some combination of poor results from
operations, acquisitions or shareholder-friendly actions, Moody's
expects: 1) revenue growth to slow; 2) EBITA margins to remain
below 6%; or 3) debt to EBITDA to be maintained around 4.5 times.

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

Aramark is a provider of food and related services to a broad range
of institutions and is the second largest provider of uniform and
career apparel in the United States. Moody's expects fiscal 2017
(ending September) revenue to approach $15 billion.


ASHO ASSOCIATES: Hires Turoci as General Bankruptcy Counsel
-----------------------------------------------------------
Asho Associates, Inc., seeks authority from the U.S. Bankruptcy
Court for the Eastern District of California to employ The Turoci
Firm, Inc. as general bankruptcy counsel to the Debtor.

Asho Associates requires Turoci to:

   a. represent the Debtor at its Initial Debtor Interview;

   b. advise and assist the Debtor with respect to compliance
      with the requirements of the U.S. Trustee;

   c. advise the Debtor regarding matters of bankruptcy law,
      including the rights and remedies of the Debtor in regards
      to its assets and with respect to the claims of creditors;

   d. represent or assist the Debtor and other professionals in
      any proceedings or hearings in the Bankruptcy Court and in
      any action in any other court where the Debtor's rights
      under the Bankruptcy Code be litigated or affected;

   e. conduct examinations of witnesses, claimants, or adverse
      parties and to prepare and assist in the preparation of
      reports, applications, motions, orders, accounts, other
      legal papers, and pleadings related to the Chapter 11 case;

   f. advise the Debtor concerning the requirements of the
      Bankruptcy Court and applicable rules as the same affect
      the Debtor in the proceeding;

   g. represent the Debtor at its meeting of creditors pursuant
      to the Bankruptcy Code Section 341(a), or any continuance
      thereof;

   h. represent the Debtor with regard to the preparation of a
      disclosure statement and the negotiation, formulation,
      confirmation, and implementation of a Chapter 11 plan of
      reorganization;

   i. make any bankruptcy court appearances on behalf of the
      Debtor;

   j. take such other actions and perform such other services as
      the Debtor may require of Turoci in connection with the
      Chapter 11 case;

   k. represent the Debtor with regard to all contested matters,
      other than adversary proceedings which would require a
      further written agreement;

   l. analyze any secured, priority, or general unsecured claims
      that have been filed in the Debtor's bankruptcy case;

   m. negotiate with the Debtor's secured and unsecured creditors
      regarding the amount and payment of their claims; and

   n. object to claims as may be appropriate.

Turoci will be paid a retainer in the amount of $10,000 from
Ratansha Parabia, CFO of the Debtor, prior to the bankruptcy
filing, inclusive of the $1,717 filing fee. Turoci deducted the sum
of $4,105 for services rendered and the sum of $1,717 for the
filing fee, prior to the Chapter 11 filing from the retainer,
leaving a balance of $4,178.

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

Todd L. Turoci, partner of The Turoci Firm, Inc., assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Turoci can be reached at:

     Todd L. Turoci, Esq.
     THE TUROCI FIRM, INC.
     3845 Tenth Street
     Riverside, CA 92501
     Tel: (888) 332-8362
     Fax: (866) 762-0618

                   About Asho Associates, Inc.

Asho Associates, Inc., based in Bakersfield, CA, filed a Chapter 11
petition (Bankr. E.D. Cal. Case No. 17-10443) on February 10, 2017.
The Hon. Rene Lastreto II presides over the case.  Todd L. Turoci,
Esq., at The Turoci Firm, Inc., serves as bankruptcy counsel.

In its petition, the Debtor estimated $8.46 million in assets and
$8.18 million in liabilities. The petition was signed by Ratansha
Faramoz Parabla, president.


AUTHENTIDATE HOLDING: Chief Executive Officer Has 13% Equity Stake
------------------------------------------------------------------
In an amended Schedule 13D filed with the Securities and Exchange
Commission, Hanif A. Roshan, chairman and chief executive officer
of Authentidate Holding Corp, reported that as of March 20, 2017,
he beneficially owns 970,160 shares of common stock, par value
$0.001 per share, of the Company representing 13.3 percent of the
shares outstanding.  The percentage is based on 7,293,980 shares of
Common Stock of Authentidate, based on 7,168,159 shares of Common
Stock outstanding, as reported in a Current Report on Form 8-K
filed by Authentidate Holding Corp. on Dec. 21, 2016, plus the
number of shares of common stock underlying the convertible notes
issued to Mr. Roshan.

Mr. Roshan acquired the shares pursuant to the Agreement and Plan
of Merger, as amended to date with Peachstate Health Management
LLC, d/b/a AEON Clinical Laboratories and a newly formed
acquisition subsidiary of the Issuer whereby AEON became a
wholly-owned subsidiary of Authentidate through the merger of the
newly formed acquisition subsidiary of the Company into AEON.  Mr.
Roshan received his shares of Common Stock in connection with the
Merger, including the issuance of shares pursuant to the earnout
provisions of the Merger Agreement, and the sole consideration for
such securities paid by him was the membership interests in AEON
beneficially owned by him and tendered in the Merger.

On March 20, 2017, Authentidate entered into a note exchange
agreement with the holders of an aggregate principal amount of
$2,170,000 of outstanding promissory notes, including Mr. Roshan,
which were due and payable, pursuant to which the Company issued
the holders of those notes, in consideration of the cancellation of
the original notes, new convertible notes in the aggregate
principal amount of $2,545,199.  The aggregate principal amount of
New Notes is equal to the sum of the aggregate principal amount of
the original notes plus the accrued but unpaid interest on the
original notes.  Pursuant to this exchange transaction, Mr. Roshan
received a New Note in the aggregate principal amount of $255,417
in exchange for the cancellation of a note payable in the aggregate
principal amount of $250,000.  The original note held by the
Reporting Person was issued on Jan. 31, 2017, to evidence the loan
made by the Reporting Person to the Issuer.  The original note was
an unsecured obligation, was not convertible into common stock,
accrued interest at the rate of 12.0% per annum, and was due and
payable on the 30-day anniversary of the issue date.  The loan was
made with Mr. Roshan's personal funds.

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

                     https://is.gd/8JzuIE

                       About Authentidate

Authentidate Holding Corp. and its subsidiaries provide secure
web-based revenue cycle management applications and telehealth
products and services that enable healthcare organizations to
increase revenues, improve productivity, reduce costs, coordinate
care for patients and enhance related administrative and clinical
workflows and compliance with regulatory requirements.  The
Company's web-based services are delivered as Software as a Service
(SaaS) to its customers interfacing seamlessly with billing,
information and document management systems.  These solutions
incorporate multiple features and security technologies such as
business-rules based electronic forms, intelligent routing,
transaction management, electronic signatures, identity
credentialing, content authentication, automated audit trails and
remote patient management capabilities.  Both web and fax-based
communications are integrated into automated, secure and trusted
workflow solutions.

Authentidate reported a net loss of $9.7 million on $3.68 million
of total revenues for the year ended June 30, 2015, compared to a
net loss of $7.14 million on $5.55 million of total revenues for
the year ended June 30, 2014.  As of March 31, 2016, Authentidate
had $55.2 million in total assets, $11.5 million in total
liabilities and $43.7 million in total shareholders' equity.

EisnerAmper LLP, in New York, issued a "going concern"
qualification on the consolidated financial statements for the year
ended June 30, 2015, citing that the Company's recurring losses
from operations and negative cash flows from operations raise
substantial doubt about its ability to continue as a going concern.


AUTHENTIDATE HOLDING: Swaps Old Notes for New $2.5 Million Notes
----------------------------------------------------------------
Authentidate Holding Corp. entered into a note exchange agreement
on March 20, 2017, with the holders of an aggregate principal
amount of $2,170,000 of outstanding promissory notes which were due
and payable, pursuant to which the Company agreed to issue the
holders of those notes, in consideration of the cancellation of the
Original Notes, new promissory notes in the aggregate principal
amount of $2,545,199, which is equal to the sum of the aggregate
principal amount of the Original Notes plus the accrued but unpaid
interest on the Original Notes.  The New Notes are convertible into
shares of the Company's Common Stock at an initial conversion price
of $2.03 per share.  Based on the initial conversion price, the New
Notes are convertible into up to 1,253,792 shares of common stock.
If the Company issues or sells shares of its common stock, rights
to purchase shares of its common stock, or securities convertible
into shares of its common stock for a price per share that is less
than the conversion price then in effect, such conversion price
will be decreased to equal 85% of such lower price.  The foregoing
adjustments to the conversion price will not apply to certain
exempt issuances, including issuances pursuant to certain employee
benefit plans.  In addition, the conversion price is subject to
adjustment upon stock splits, reverse stock splits, and similar
capital changes. The right of holders of the New Notes to convert
these securities into common stock is subject to a 4.99% beneficial
ownership limitation, which beneficial ownership limitation may be
increased by a holder to a greater percentage not in excess of
9.99% after providing notice to the Company.  The closing of the
exchange transaction occurred on March 20, 2017, and all of the New
Notes have a maturity date of one year from the closing date.  The
New Notes are being issued in consideration of the exchange of (i)
an aggregate principal amount of $950,000 of Original Notes held by
VER 83, LLC, which were convertible at a price of $2.25 per share,
(ii) an aggregate principal amount of $520,000 of Original Notes,
held by MKA 79, LLC, which were convertible at a price of $3.00 per
share, and (iii) an aggregate principal amount of $700,000 of
unconvertible Original Notes, of which a note in the principal
amount of $250,000 was held by Hanif A. Roshan, the Chairman and
Chief Executive Officer of the Company and the remainder was held
by Optimum Ventures, LLC, a party affiliated by ownership with the
former members of Peachstate Health Management, LLC, our
subsidiary.

The New Notes bear interest at the rate of 5% per annum with
interest payable upon maturity, the conversion of the New Notes or
on any earlier redemption date.  Commencing one month after the
Company's common stock is listed for trading on a national
securities exchange the Company will have the right to redeem all
or any portion of the outstanding principal balance of the New
Notes, plus all accrued but unpaid interest at a price equal to
110% of that amount.  The holders of the New Notes shall have the
right to convert any or the entire amount to be redeemed into
common stock prior to redemption.  Subject to certain exceptions,
the New Notes are senior to existing and future indebtedness of the
Company and will be secured by a first priority lien on all of the
Company's assets to the extent and as provided in a Security
Agreement entered into between the Company and the holders. Subject
to certain exceptions, the New Notes contain customary covenants
against incurring additional indebtedness and granting additional
liens and contains customary events of default.  Upon the
occurrence of an event of default under the New Notes, the holders
may require the Company to repay all or a portion of the note in
cash, at a price equal to 110% of the principal, plus accrued and
unpaid interest.

In connection with the exchange of the Original Notes for the New
Notes, the Company also agreed with the holder of all of our
outstanding shares of Series B Convertible Preferred Stock to
exchange all of its outstanding shares of Series B Preferred Stock
for shares of a new series of convertible preferred stock
designated as Series E Convertible Preferred Stock.  Accordingly,
on March 20, 2017, the Company also entered into a separate
exchange agreement with the holder of the shares of Series B
Preferred Stock, to exchange those shares for a total of 25,000
shares of Series E Preferred Stock.  Each share of Series E
Preferred Stock will have a stated value of $30.00 per share.
Pursuant to this exchange agreement, the holder of the shares of
Series B Preferred Stock agreed to waive all unpaid dividends that
had accrued on the shares of Series B Preferred Stock.  The shares
of Series E Preferred Stock are initially convertible by the holder
into an aggregate of 187,500 shares of Common Stock at the initial
conversion rate of $4.00 per share.  The conversion price of the
new preferred stock is subject to adjustment solely in the event of
stock dividends, combinations, splits, recapitalizations, and
similar corporate events.  The right of holders of Series E
Preferred Stock to convert these securities into common stock is
subject to a 4.99% beneficial ownership limitation, which
beneficial ownership limitation may be increased by a holder to a
greater percentage not in excess of 9.99% after providing notice to
the Company.  The Certificate of Designations, Rights and
Preferences and Number of Shares of Series E Convertible Preferred
Stock, referred to as the Series E Designation, was filed with the
Secretary of State of the State of Delaware on March 20, 2017.  The
Series E Designation, which defines the rights and preferences of
the Series E Preferred Stock, also provides that: (i) each holder
of the Series E Preferred Stock will have the right, at any time,
to convert the shares of Series E Preferred Stock into shares of
common stock; (ii) the Series E Preferred Stock will be redeemable
at the Company's option commencing one year after the closing date,
provided that the Company’s common stock is listed on a national
securities exchange at such time; and (iii) the Series E Preferred
Stock will pay dividends at the rate of 5% per annum in cash.  The
Series E Preferred Stock is held by Greener Fairways, Inc., a party
affiliated by ownership with VER 83, LLC.

                      About Authentidate

Authentidate Holding Corp. and its subsidiaries provide secure
web-based revenue cycle management applications and telehealth
products and services that enable healthcare organizations to
increase revenues, improve productivity, reduce costs, coordinate
care for patients and enhance related administrative and clinical
workflows and compliance with regulatory requirements.  The
Company's web-based services are delivered as Software as a Service
(SaaS) to its customers interfacing seamlessly with billing,
information and document management systems.  These solutions
incorporate multiple features and security technologies such as
business-rules based electronic forms, intelligent routing,
transaction management, electronic signatures, identity
credentialing, content authentication, automated audit trails and
remote patient management capabilities.  Both web and fax-based
communications are integrated into automated, secure and trusted
workflow solutions.

Authentidate reported a net loss of $9.7 million on $3.68 million
of total revenues for the year ended June 30, 2015, compared to a
net loss of $7.14 million on $5.55 million of total revenues for
the year ended June 30, 2014.  As of March 31, 2016, Authentidate
had $55.2 million in total assets, $11.5 million in total
liabilities and $43.7 million in total shareholders' equity.

EisnerAmper LLP, in New York, issued a "going concern"
qualification on the consolidated financial statements for the year
ended June 30, 2015, citing that the Company's recurring losses
from operations and negative cash flows from operations raise
substantial doubt about its ability to continue as a going concern.


B & L EXCAVATING: April 13 Plan Confirmation Hearing
----------------------------------------------------
On March 15, 2017, Judge Frank W. Volk approved the Disclosure
Statement explaining B & L Excavating Co., Inc.'s plan of
reorganization, and scheduled a hearing to consider confirmation of
the Plan for 1:30 p.m. on April 13, 2017.  Objections to the
confirmation of the Plan must be filed by April 10, 2017, which is
also the last day for filing acceptances or rejections of the
Debtor's Plan.

Under the Disclosure Statement dated March 15, 2017, Ford Motor
Credit holds a lien on a 2011 Ford F-250 Pickup Truck.  The Debtor
acknowledges that this collateral is fully secured.  The Debtor
will make payments on this unit at the rate of $721.99 per month.
This claim is impaired.

The Plan will be funded by cash flow generated from future
operations based upon a going concern.

The Disclosure Statement is available at:

          http://bankrupt.com/misc/wvsb16-50068-153.pdf

The Troubled Company Reporter previously reported that under the
plan, unsecured creditors will receive a dividend of 100% based
upon 26 quarterly payments, without interest.

                     About B & L Excavating

B & L Excavating Co., Inc., conducts several operations --
transporting heavy equipment for third parties. The business has
conducted several operations -- transporting heavy equipment for
third parties; cutting logging roads; cutting surface mine benches;
hauling coal; hauling gravel; and excavation work.  The business
has always been based in Wyoming County, West Virginia.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code in the Southern District of West Virginia (Beckley) (Case No.
16-50068) on March 23, 2016.  The petition was signed by Terry St.
Clair, vice president.

The Debtor is represented by Joseph W. Caldwell, Esq., at Caldwell
& Riffee. The case is assigned to Judge Frank W. Volk.

The Debtor estimated assets of $1 million to $10 million and debts
of $100,000 to $500,000.

The Office of the U.S. Trustee disclosed in a court filing that no
official committee of unsecured creditors has been appointed in
the Chapter 11 case of B & L Excavating Co., Inc.


BARIA AND SONS: Renews Request to Use Chemical Bank Cash
--------------------------------------------------------
Baria and Sons, LLC, seeks authorization from the U.S. Bankruptcy
Court for the Western District of Michigan to use the cash
collateral of Chemical Bank.

The Debtor has entered into two loan agreements with The Bank of
Holland n/k/a Chemical Bank, with face amount of $315,000 and
$185,000, respectively.  Such indebtedness is secured by mortgages
against the real property owned by the Debtor and a security
interest in all assets of the Debtor, including the Debtor's liquor
license, except for liquor inventory.

As adequate protection, Chemical Bank will retain its mortgages,
security interest and liens, and receive replacement liens of equal
priority to those in existence on the date of filing, on all assets
with no need to further perfect, on all assets. In addition,
Chemical Bank will retain all of its security interest in
post-petition assets and receive its regular monthly payments in
accordance with the two loan agreements.

The Debtor tells the Court that it also took a number of ill
advised loans at interest rates as high as 52% per year from LQD
Business Finance, LLC, who purportedly took a security interest in
all assets, but may not have properly perfected its interest.

The Debtor's 90 day cash-flow projection reflects the need to use
$328,447 for its ordinary and necessary operating expenses, payroll
and utilities, and an additional $11,256 and an additional $2,272
to cover proposed adequate protection payments. The Debtor
anticipates sales revenue during the next 90 days to total
$350,100, based upon sales revenue last year during the same
period, and total cash use of $341,975.

The Debtor believes that 90 days of cash use is appropriate for the
interim order considering that LQD Business Finance, LLC, George
Souri and Danny Souri have filed a motion to dismiss the Debtor's
bankruptcy proceeding. The Debtor asserts that discovery will be
necessary due to the factual issues surrounding the Assignment of
Membership interest, in order to present before the Court,
necessary information to decide the Motion to Dismiss. As such, the
Debtor believes It could take the better part of 90 days to obtain
a decision after an evidentiary hearing on the Motion to Dismiss.

Furthermore, the Debtor contends that the 90 day period would be
terminated if the Motion to Dismiss will be successful. However, if
the Court denies the Motion to Dismiss, the Debtor further contends
that continued use of cash will be essential to maximizing the
value of the estate and protecting the estate's creditors.
Accordingly, the Debtor will be seeking either an extension of the
interim order, or a final order before the 90 days terminates.

A full-text copy of the Debtor's First Amended Motion, dated March
15, 2017, is available at https://is.gd/LGw04a

A copy of the Debtor's Budget is available at https://is.gd/0Flm7D


                  About Baria and Sons, LLC         

Baria and Sons, LLC filed a Chapter 11 petition (Bankr. W.D. Mich.
Case No. 17-00970), on March 6, 2017. The Petition was signed by
Gurinder Baria, General Manager. The Debtor is represented by James
R. Oppenhuizen, Esq. at Oppenhuizen Law Firm, PLC. At the time of
filing, the Debtor had estimated both assets and liabilities to be
between $500,000 to $1 million each.

No Trustee or Examiner has been appointed in the Debtor's Chapter
11 case and no Committees have been appointed designated.


BARSTOW MANAGEMENT: Hires Mitchell Law Firm as Substitute Counsel
-----------------------------------------------------------------
Barstow Management, LLC seeks authorization from the U.S.
Bankruptcy Court for the Northern District of Texas to employ
Mitchell Law Firm as substitute counsel.

In order to effectuate a reorganization, propose a Plan of
Reorganization and effectively move forward in its bankruptcy
proceeding, the Debtor desires to hire Gregory W. Mitchell, The
Mitchell Law Firm, L.P., as substitute counsel in this matter.

The Debtor formerly hired Joyce Lindauer to represent it in its
Chapter 11 proceeding, but because of concerns of a conflict of
interest, the Debtor engaged Mitchell Law Firm as substitute
counsel.  Ms. Lindauer has consented to the substitution.

Mitchell Law Firm will be paid at these hourly rates:

      Partners                               $325
      Associates                             $225
      Paralegals and Legal Assistants        $75-$95

As a retainer for services to be rendered, the Debtor initially
paid Joyce Lindauer $5,000.00, out of which Ms. Lindauer paid the
chapter 11 filing fee.   Mitchell Law Firm and Ms. Lindauer have
agreed that Ms. Lindauer will transfer $2,000.00 to Mitchell Law
Firm from the initial retainer amount to be held as a retainer for
services to be provided.

Gregory W. Mitchell, Esq., of The Mitchell Law Firm, L.P., assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Mitchell Law Firm may be reached at:

     Gregory W. Mitchell, Esq.
     The Mitchell Law Firm, L.P.
     12720 Hillcrest Road, Suite 625
     Dallas, TX 75230
     Phone: (972) 463-8417
     Fax: (972)432-7540
     E-mail: greg@mitchellps.com

                  About Barstow Management LLC

Barstow Management LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N. D. Texas Case No. 17-30401) on February
3, 2017.  The petition was signed by Michael Robinson, president.
The case is assigned to Judge Stacey G. Jernigan.

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


BI-LO LLC: S&P Lowers CCR to 'CCC+' on Increasing Refinancing Risk
------------------------------------------------------------------
S&P Global Ratings said that it lowered its corporate credit rating
on BI-LO LLC to 'CCC+' from 'B-'.  The outlook is negative.

At the same time, S&P lowered the issue-level rating on the
company's credit facility to 'B' from 'B+'.  The '1' recovery
rating is unchanged and reflects S&P's expectations for very high
(90% to 100%) recovery in the event of default, rounded estimate of
95%.  S&P also lowered the issue-level rating on the company's
senior notes to 'CCC+' from 'B-'.  The recovery rating remains '3',
reflecting S&P's expectations for meaningful (50% to 70%) recovery
in the event of default, rounded estimate of 65%. Additionally, S&P
lowered the issue-level rating on the company's 8.625% HoldCo notes
to 'CCC-' from 'CCC'.  The recovery rating remains '6', reflecting
S&P's expectation for negligible (0% to 10%) recovery in the event
of default, rounded estimate of 0%.

BI-LO LLC's unsecured payment-in-kind (PIK) toggle notes become
current in September 2017 and the company has announced it will
begin accruing interest on that debt, rather than paying in cash,
starting that month due to restrictions limiting upstream
dividends.  Given eroding operating performance and increasing
refinancing risk, especially for retailers seeking to address such
near term maturities, S&P believes BI-LO is currently dependent
upon favorable business, financial, and economic conditions to meet
its financial commitments.

"Our downgrade reflects increasing refinancing risk given 2018
maturities, a partially drawn revolver, weak performance, and
increasing leverage.  In our view, these factors increase the risk
of a distressed exchange or other restructuring," said S&P Global
Ratings credit analyst Diya Iyer.

The negative outlook on BI-LO reflects S&P's view that operating
performance will remain challenged throughout 2017, constraining
free cash flow generation and pressuring liquidity.  S&P is also
monitoring the company's ability to refinance its capital structure
in a timely fashion--prior to it becoming current in September.

"We could lower the ratings if we envision a specific default
scenario occurring over the next 12 months.  This could arise if
BI-LO's liquidity deteriorated such that it increased reliance on
its revolver, leading to its springing fixed charge covenant being
triggered and us concluding that the company could no longer
service its interest obligations going forward.  We could also
lower the ratings if we believe a debt restructuring is likely,
including a distressed exchange," S&P said.

An upgrade over the next 12 months would entail a refinancing of
the capital structure and significant turnaround in the company's
operating performance that leads to an improvement in cash flow
generation and credit metrics that return the company's capital
structure to sustainable levels.  S&P could also raise the ratings
if the company were to receive an equity infusion from its
sponsor.



BILL BARRETT: Joins Scotia Howard Weil Energy Conference
--------------------------------------------------------
Members of management of Bill Barrett Corporation were scheduled to
participate in the Scotia Howard Weil Energy Conference on March
27, 2017, in New Orleans, Louisiana.  An updated corporate
presentation was posted on the Company's Web site at
http://www.billbarrettcorp.com/

                      About Bill Barrett

Denver-based Bill Barrett Corporation is an independent energy
company that develops, acquires and explores for oil and natural
gas resources.  All of the Company's assets and operations are
located in the Rocky Mountain region of the United States.

Bill Barrett reported a net loss of $170.4 million on $178.8
million of total operating revenues for the year ended Dec. 31,
2016, compared to a net loss of $487.8 million on $207.9 million of
total operating revenues for the year ended Dec. 31, 2015.
The Company's balance sheet at Dec. 31, 2016, showed $1.38 billion
in total assets, $813.79 million in total liabilities and $571.54
million in total stockholders' equity.

                         *    *    *

In June 2016, Moody's Investors Service affirmed Bill Barrett
Corporation's 'Caa2' Corporate Family Rating and revised the
Probability of Default Rating to 'Caa2-PD/LD' from 'Caa2-PD.' "Bill
Barrett's debt for equity exchange achieved some reduction in its
overall debt burden, but the company's cash flow and leverage
metrics continue to remain challenged as its hedges roll off in
2017," commented Amol Joshi, Moody's vice president.

In June 2016, S&P Global Ratings raised the corporate credit rating
on Bill Barrett to 'B-' from 'SD'.  The rating outlook is negative.
"The upgrade reflects our reassessment of the company's corporate
credit rating following the debt-for-equity exchange of its 7.625%
senior unsecured notes due 2019, and also reflects our expectation
that there will be no further distressed exchanges over the next 12
months," said S&P Global Ratings credit analyst Kevin Kwok.


BIOSERV CORP: Parent's Unsecured Claims to Be Cut to 70%
--------------------------------------------------------
Bioserv Corporation, now known as GXP CDMO, Inc., filed with the
U.S. Bankruptcy Court for the Southern District of California a
fifth amended disclosure statement for its Chapter 11 plan of
reorganization.

Class 5 consists of all unsecured Claims held by the Debtor's
Parent as of Jan. 15, 2017, including any claims acquired by the
Parent after the Petition Date.  The principal amount of these
claims will be reduced to 30% of the claims, for a total reduction
of 70%.  These claims will be paid as soon as possible provided
that the cash balance remaining after payment of these claims (the
cash balance to include the cash reserves) exceeds $500,000.  If
there is not sufficient cash, notes will be issued in lieu of cash.
Furthermore, Class 5 Claimants will be issued, in pro rata, 39% of
shares no later than six months following the Effective Date.
Class 5 is impaired.

The court-appointed examiner continues to work closely with the
Debtor, and his ongoing role includes evaluating the Debtor's
excluded assets, assisting with implementation of a successful
Plan, and managing a segregated bank account that may be used for
the payment of disputed claims, if any and for the payment of any
additional costs owed under the asset purchase agreement, if any.
Under the terms of the Asset Purchase Agreement, these additional
costs are limited to a maximum of $300,000, and if the buyer
alleges any additional costs, it must do so no later than March 29,
2017.  As of the filing of the Disclosure Statement, Debtor is not
aware of buyer alleging any additional costs under the Asset
Purchase Agreement.

The Plan generally provides that the Reorganized Debtor will use
the sales proceeds to pay fully the allowed administrative expense
claims, priority tax claims, secured claims, unsecured claims, and
subordinated insider claims, with interest as specified, on the
Effective Date or upon the entry of a final court order, whichever
is later.  The Plan further provides that the Debtor will issue
common stock in Reorganized Debtor to general, unsecured claimants
from Class 4 and insider Claimants from Class 5.

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.  The Plan
provides for the Examiner to hold Cash Reserves equal or greater to
100% of the disputed claims in a segregated account until the time
that the Court resolves and enters final court orders for all
disputed claims.

The Fifth Amended Disclosure Statement is available at:

           http://bankrupt.com/misc/casb14-08651-573.pdf

As reported by the Troubled Company Reporter on March 21, 2017, the
Debtor filed with the Court a fourth amended disclosure statement
for their Chapter 11 plan of reorganization.  That plan provided
that Class 4 Claimants would receive common stock in consideration
for unpaid interest.  No later than six months after the Effective
Date, the Reorganized Debtor shall issue common stock equal to 5%
of Reorganized Debtor's outstanding shares pro forma for all share
issuance on the Effective Date to Class 4 Claimants, or general,
unsecured claimants, in pro rata.

                     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.


BIOSTAGE INC: Files Second Post-Effective Amendment to Form S-1
---------------------------------------------------------------
Biostage, Inc., filed with the Securities and Exchange Commission
its Post-Effective Amendment No. 2 to Form S-1 Registration
Statement.

Post-Effective Amendment No. 2 constitutes the second
post-effective amendment to the Company's Registration Statement on
Form S-1, File No. 333-215410, which was first filed on January 4,
2017, as amended.

The primary purpose of this Post-Effective Amendment No. 2 is to
(i) incorporate the Registrant's Annual Report on Form 10-K for the
fiscal year ended December 31, 2016 into the prospectus, (ii)
provide for the incorporation by reference in the Registration
Statement of all documents subsequently filed by the Registrant
pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities
Exchange Act of 1934, as amended; and (iii) make certain other
updates to the prospectus forming a part hereof.

On Feb. 10, 2017, the Registrant completed a public offering
pursuant to the Registration Statement of 20,000,000 shares of its
common stock and the issuance of warrants to purchase 20,000,000
shares of common stock.  Additionally, the Registrant issued
warrants to purchase 1,000,000 shares of common stock to the
placement agent for the offering. This Post-Effective Amendment No.
2 solely relates to the 21,000,000 shares of the Registrant’s
common stock that may be issued pursuant to exercise of the
warrants. No additional securities are being registered under this
Post-Effective Amendment No. 2.   All applicable filing fees were
paid at the time of the original filing of the Registration
Statement.

A full-text copy of the regulatory filing is available at
https://is.gd/NuBGAQ

                          About Biostage

Biostage, Inc., formerly Harvard Apparatus Regenerative Technology,
Inc., is a biotechnology company engaged in developing
bioengineered organ implants based on its Cellframe technology.  

Harvard Apparatus reported a net loss of $11.7 million for the year
ended Dec. 31, 2015, compared to a net loss of $11.06 million for
the year ended Dec. 31, 2014.

KPMG LLP, in Boston, Massachusetts, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company has suffered recurring
losses from operations and will require additional financing to
fund future operations which raise substantial doubt about its
ability to continue as a going concern.


BLUFF CITY SHEET: Triumph Bank to Get $360,515 over 7 Years
-----------------------------------------------------------
Bluff City Sheet Metal, Inc., filed with the U.S. Bankruptcy Court
for the Western District of Tennessee an amended disclosure
statement to, among other things, modify the treatment of certain
claims.

Under the Amended Disclosure Statement, Class 2 - Secured Claims of
Triumph Bank will be paid as follows:

   Class 2A: Will be paid over seven years, with payments of
$10,885 per quarter for six years and three quarter and a balloon
payment of $66,620 to be paid in the final quarter

   Class 2B: Note 2 will be paid on a monthly basis in accordance
with its terms

   Class 2C: Note 3 will be paid from gross operating revenue, with
the Bank receiving quarterly payments amortized at 5% interest over
five years until the Note is paid in full.  The first payment will
be due on the 30th day after the conclusion of the quarter in which
the Effective Date occurs.

There will be no release of the personal guarantee of Ricky and
Pamela Morgan or the collateral securing the Notes to Triumph Bank
until the obligations to the Bank are paid in full.

Class 3 - Secured Claim of Can Capital will be treated as fully
secured.  The claim will be repaid by payments of $1,000 per month,
paid quarterly, after Triumph is paid, for five years.  The
original Plan proposed to pay the Class 3 claim by payments of
$2,000 per month.  The first payment will be due on the 30th day
after the conclusion of the quarter in which the Effective Date
occurs.  The balance will be paid in eight equal quarterly payments
in Plan Years 6 and 7.

Class 4A - Tax Claims will be repaid in accordance with Section
1129(a)(9)(C) in 60 equal monthly installments beginning 60 days
after the Effective Date.  All existing lien rights as of the
Petition Date will be preserved until the claims in this class are
satisfied.  Class 4B - Tax Claims will be paid in full on the
Effective Date.

Class 6 - General Unsecured Claims will be paid from available net
operating revenue, after payments to Classes 1 through 5.  In the
original Plan, Class 6 will be paid from operating revenue, based
on 45% of net operating revenue paid on a quarterly basis.

A full-text copy of the Amended Disclosure Statement dated March
17, 2017, is available at:

         http://bankrupt.com/misc/tnwb16-24627-97.pdf

                      About Bluff City

Bluff City Sheet Metal, Inc., is a commercial HVAC contractor,
working as a sub-contractor to general contractors.  Bluff City
Sheet Metal, Inc., sought Chapter 11 protection (Bankr. W.D. Tenn.
Case No. 16-24627) on May 17, 2016, and is represented by John L.
Ryder, Esq., at Harris Shelton Hanover Walsh, PLLC, in Memphis.  At
the time of the filing, the Debtor estimated its assets and
liabilities in the range of $1 million to $10 million.

On June 7, 2016, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.


BOSTWICK LABORATORIES: U.S. Trustee Forms 3-Member Committee
------------------------------------------------------------
Andrew R. Vara, Acting U.S. Trustee for Region 3, on March 23,
2017, appointed three creditors to serve on the official committee
of unsecured creditors in the Chapter 11 case of Bostwick
Laboratories, Inc.

The committee members are:

     (1) Winbrook Management, LLC
         Attn: IIan Dilmanian
         370 Seventh Avenue, Suite 1600
         New York, NY 10001
         Tel: (212) 643-8080
         Fax: (212) 643-2626

     (2) Xifin, Inc.
         Attn: Tammy Lawrence
         12225 El Camino Real
         San Diego, CA 92130
         Tel: (858) 793-5700
         Fax: (858) 793-5701

     (3) Leica Biosystems Division of Leica Microsystems, Inc.
         Attn: Ted Biederman
         1700 Leider Lane
         Buffalo Grove, IL 60089
         Tel: (303) 618-9407

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 Bostwick Laboratories

Founded in 1999, Bostwick Laboratories, Inc., and Bostwick
Laboratories Holdings, Inc. -- http://www.bostwicklaboratories.com/

-- operate an independent, full-service anatomic pathology
laboratory and are a specialty provider of diagnostic testing
services for urologists and gynecologists in the U.S.  The Debtors
operate a reference laboratory offering a comprehensive suite of
anatomic pathology and molecular testing services to independent
physicians nationally.  

BLI is a wholly owned subsidiary of BLHI. BLHI has no business
operations of its own.

BLI provides laboratory services to the approximately $1.3 billion
urology market, with over 15 years of experience in the field of
diagnostic and prognostic testing for the approximately 7,500
non-hospital based urologists practicing in the United States. BLI
also has testing capabilities to serve other select subspecialty
markets outside of urology, including women's health / OBGYN,
gastroenterology, nephrology, and dermatology.

BLI has 193 employees, with 125 employees located at the laboratory
facility in Uniondale, New York. The employees perform a variety of
critical functions relating to the business, including billing and
registration, sales and marketing, and laboratory operations.

As of the bankruptcy filing, the Debtors estimated assets in the
range of $1 million to $10 million and liabilities of up to $100
million.

In August 2014, BLI entered into a settlement agreement with the
Department of Justice, under which BLI agreed to pay the DOJ
$7,000,000. The agreement resulted in a $3,200,000 unsecured
installment note, payable in seventeen quarterly installments,
beginning June 2016 with interest at 2.25%. The note matures in
June 2020. As of the Petition Date, the amount owed to the DOJ is
$2,702,020.

Bostwick Laboratories, Inc., and Bostwick Laboratories Holdings,
Inc. (Case No. 17-10572), based in Uniondale, NY, filed a Chapter
11 petition (Bankr. D. Del. Case No. 17-10570) on March 15, 2017.
The Hon. Brendan Linehan Shannon presides over the case. David B.
Stratton, Esq., Evelyn J. Meltzer, Esq., and John H. Schanne, II,
Esq., at Pepper Hamilton LLP, to serve as bankruptcy counsel. The
Debtors hire Donlin Recano & Company as claims and noticing agent.

In its petition, the Debtor estimated $1 million to $10 million in
assets and $50 million to $100 million in liabilities.  The
petition was signed by Tommy Hunt, CFO.


BROOKS FURNITURE: Hires Dickensheet & Associates as Liquidator
--------------------------------------------------------------
Brooks Furniture & Design, Inc., seeks authorization from the U.S.
Bankruptcy Court for the District of Colorado to employ Dickensheet
& Associates, Inc., as liquidator.

The Debtor operates a retail home furniture store located at 8130
S. University Boulevard, Unit 120, Centennial, Colorado
("Centennial Store").  The Debtor's assets consist primarily of
furniture inventory having a current retail value of approximately
$400,000.

The Debtor recently determined it is no longer financially feasible
to continue operations given current market situation. Debtor is in
the process of liquidating its remaining furniture inventory of a
retail basis as the Centennial Store  

The Debtor requires Dickensheet to auction any remaining inventory
after April 15, 2017 at the Centennial Store.

Dickensheet will be paid a commission of 8% by Debtor from gross
proceeds from sale of the remaining furniture inventory.

Christine Dickensheet, employee of Dickensheet & Associates, Inc.,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Dickensheet may be reached at:

     Christine Dickensheet
     Dickensheet & Associates, Inc.
     1501 W. Wesley
     Denver, CO 80223
     Tel: (303)934-8322

               About Brooks Furniture & Design, Inc.

Brooks Furniture & Design, Inc., sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D. Colo. Case No. 16-20605) on
October 27, 2016.  The Debtor operates a retail home furniture
store.

The petition was signed by Eldon Sullivan, president.  The Debtor
is represented by Robert J. Shilliday, III, Esq., at Vorndran
Shilliday, P.C.  At the time of filing, the Debtor estimated assets
and liabilities at $500,000 to $1 million each.

An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Brooks Furniture & Design, Inc.
as of Dec. 2, according to a Court filing.


BUY WHOLESALE: Disclosures Okayed, Plan Hearing on April 25
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Tennessee will
consider approval of the Chapter 11 plan of Buy Wholesale, Inc. at
a hearing on April 25.

The hearing will be held at 9:00 a.m., at the Customs House,
Courtroom 3, Second Floor, 701 Broadway, Nashville, Tennessee.

The court will also consider at the hearing the final approval of
the company's disclosure statement, which it conditionally approved
on March 15.

The order set an April 17 deadline for creditors to file their
objections and cast their votes accepting or rejecting its proposed
plan.

The Plan seeks to satisfy all of the Debtor's debts by liquidating
its largest asset, real property located at 25 Lincoln Street,
Nashville, Tennessee. If the proceeds of the sale are not enough to
satisfy all debts, then the Debtor proposes to make payments under
the Plan by using Debtor's income. The Effective Date of the
proposed Plan is 45 days after confirmation.

Class 4, general unsecured claims, is impaired under the plan. This
claim will be paid from the proceeds of any sale of the real
property after the property taxes owed to Metro Government, the
priority claims of the Tennessee Department of Revenue and the
secured claims of JKN Partnership, World Business Lenders, and JB&B
Investments, LLC.

The Disclosure Statement is available at:

        http://bankrupt.com/misc/tnmb3-16-03573-79.pdf

                    About Buy Wholesale Inc.

Buy Wholesale, Inc., dba Buy Wholesale Outlet, sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. M. D. Tenn. Case
No. 16-03573) on May 18, 2016.  The petition was signed by John
Adams, chief financial officer.  The case is assigned to Judge
Marian F. Harrison.

At the time of the filing, the Debtor disclosed $1.1 million in
assets and $1.15 million in debts.


CALMARE THERAPEUTICS: Stan Yarbro Removed from Board
----------------------------------------------------
Stan Yarbro was removed on March 18, 2017, as a director of Calmare
Therapeutics, Inc. by a majority vote of the Board of Directors
pursuant to a duly called special meeting of the Board of
Directors, according to a Form 8-K report filed with the Securities
and Exchange Commission.  Per Article II, Section 2.11 of the
Bylaws of the Company, except as may otherwise be provided by the
Delaware General Corporation Law, any director of the Corporation
may be removed by a vote of a majority of the Board of Directors in
the event such Director has violated his or her fiduciary duties to
the Corporation or has violated the Corporate Code of Conduct as
then in effect.

                    About Calmare Therapeutics

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

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

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

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


CAMBER ENERGY: Stockholders Elect Six Directors
-----------------------------------------------
At the annual meeting of stockholders of Camber Energy, Inc., held
on March 22, 2017, six directors were elected for a term expiring
on the date of the annual meeting for the year ended March 31,
2017, namely: Richard N. Azar, II, Anthony C. Schnur, Alan W.
Dreeben, J. Fred Hofheinz, Fred S. Zeidman and Robert D. Tips.

The Stockholders also approved an amendment to the Company's
Articles of Incorporation to increase the number of authorized
shares of common stock from 100,000,000 to 200,000,000; approved
the amendment to the Company's Amended and Restated 2014 Incentive
Plan to increase the number of shares available for issuance from
95,000 to 1,000,000; ratified GBH, CPAs, PC as the Company's
independent registered public accounting firm for the year ended
March 31, 2017; and approved, on advisory basis, the compensation
of the executive officers of the Company for the year ended
March 31, 2016.

                     About Camber Energy, Inc.

Based in Houston, Texas, Camber Energy (NYSE MKT: CEI) is a
growth-oriented, independent oil and gas company engaged in the
development of crude oil and natural gas in the Austin Chalk and
Eagle Ford formations in south Texas, the Permian Basin in west
Texas, and the Hunton formation in central Oklahoma.

Lucas Energy changed its name to Camber Energy, Inc., effective
Jan. 5, 2017, to more accurately reflect the Company's strategic
shift from its Austin Chalk and Eagleford roots to an expanding
addition of shallow oil and gas reserves with longer-lived,
lower-risk production profiles.

Lucas Energy reported a net loss of $25.4 million for the year
ended March 31, 2016, compared to a net loss of $5.12 million for
the year ended March 31, 2015.  As of Dec. 31, 2016, Camber Energy
had $71.34 million in total assets, $49.12 million in total
liabilities and $22.21 million in total stockholders' equity.

Hein & Associates LLP, in Houston, Texas, issued a "going concern"
qualification on the consolidated financial statements for the year
ended March 31, 2016, citing that the Company has incurred
significant losses from operations and had a working capital
deficit of $9.6 million at March 31, 2015.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern.


CARING HANDS: Hires Pickett & Demuth as Accountant
--------------------------------------------------
Caring Hands Home Care, Inc., seeks authority from the U.S.
Bankruptcy Court for the District of Minnesota to employ the
Pickett & Demuth, Ltd., as accountant to the Debtor.

Caring Hands requires Pickett & Demuth to:

   a. prepare accounting statements;

   b. assist in the preparation of monthly accountings to the
      Bankruptcy Court and Creditor's Committee;

   c. assist in the preparation of cash flow forecasts;

   d. assist in the preparation of a plan or plans of
      reorganization;

   e. prepare tax returns; and

   f. render all other accounting services that the Debtor in
      Possession may require.

Pickett & Demuth will be paid at the hourly rate of $133-$153.

Pickett & Demuth will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Suzanne Demuth, partner of Pickett & Demuth, Ltd., assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Pickett & Demuth can be reached at:

     Suzanne Demuth
     PICKETT & DEMUTH, LTD.
     115 N Court St.
     Fergus Falls, MN 56537
     Tel: (218) 736-6965

                   About Caring Hands Home Care, Inc.

Caring Hands Home Care, Inc. filed a voluntary Chapter 11
bankruptcy petition (Bankr. D. Minn. Case No. 17-60044) on January
27, 2017.  The Debtor is represented by Erik A Ahlgren, Esq. --
erikahlgren@charter.net -- at Ahlgren Law Office.


CBAK ENERGY: Cancels IP Agreement with Former Unit
--------------------------------------------------
CBAK Energy Technology, Inc., and its wholly owned subsidiary,
Dalian CBAK Power Battery Co., Ltd entered into a termination
agreement with the Company's former subsidiary, Shenzhen BAK
Battery Co., Ltd, pursuant to which the parties agreed to terminate
the intellectual property license agreement that they entered into
on Aug. 25, 2014.  Under the License Agreement, Shenzhen BAK
licensed to the Company and Dalian CBAK any and all intellectual
property rights that Shenzhen BAK owns for a term of five years.

As a result of the execution of the IP Termination Agreement, the
License Agreement was terminated in its entirety and was deemed
null and void.  The Company and Dalian CBAK may not use or transfer
to any third party any intellectual property right licensed to them
by Shenzhen BAK pursuant to the License Agreement. In addition,
Shenzhen BAK agreed to pay $1 million to the Company as the
termination fee no later than one month after the execution of the
IP Termination Agreement.  Shenzhen BAK also agreed to
unconditionally transfer for free to Dalian CBAK any registered
trademark and logo containing the word "CBAK" owned by Shenzhen BAK
or its subsidiaries (including but not limited to the trademark
with the registration number of 5735737).  Dalian CBAK and Shenzhen
BAK will enter into a separate transfer agreement to govern this
matter.

                      About CBAK Energy

CBAK Energy Technology, Inc., formerly known as China BAK Battery,
Inc., continued its business and continued to generate revenues
from sale of batteries via subcontracting the production to BAK
Tianjin, a former subsidiary before the completion of construction
and operation of its facility in Dalian.  BAK Tianjin had become a
supplier of the Company until September 2016 when BAK Tianjin
ceased production, and the Company does not have any significant
benefits or liability from the operating results of BAK Tianjin
except the normal risk with any major supplier.

As of March 1, 2017, Mr. Xiangqian Li is no longer a director of
BAK International and BAK Tianjin.  He remained as a director of
Shenzhen BAK and BAK Battery.

As of Dec. 31, 2016, CBAK Energy had US$92.11 million in total
assets, US$79.43 million in total liabilities and US$12.67 million
in total shareholders' equity.

China BAK Battery, Inc., filed Articles of Merger with the
Secretary of State of Nevada to effectuate a merger between the
Company and the Company's newly formed, wholly owned subsidiary,
CBAK Merger Sub, Inc.  According to the Articles of Merger,
effective Jan. 16, 2017, the Merger Sub merged with and into the
Company with the Company being the surviving entity.


CELERITAS CHEMICALS: Manidhari Gums Tries to Block Disclosures OK
-----------------------------------------------------------------
Creditor Manidhari Gums & Chemicals filed with the U.S. Bankruptcy
Court for the Northern District of Texas an objection to Celeritas
Chemicals, LLC's disclosure statement filed on Sept. 26, 2016,
referring to the Debtor's plan of reorganization, saying that that
the approval of the Debtor's Disclosure Statement in advance of any
hearing to approve the proposed Plan is premature, at best.

According to Manidhari Gums, the Debtor needs to be liquidated and
not reorganized and this matter is not in a position to be
reorganized at this time, or in the near future.

Manidhari Gums will file a motion to convert the Debtor's Chapter
11 case into a Chapter 7 proceeding.  Should the Court grant this
motion, there is no reason to proceed forward with any matters
regarding the Debtor's reorganization, including the pending
Disclosure statement.

The Debtor's potential for a viable reorganization was
significantly diminished before filing for Chapter 11 protection,
including a damaged business reputation and resulting loss in
business, Manidhari Gums claims.  Since the filing for Chapter 11
protection, the Debtor has had no business income nor contracted to
provide any product to customers.  Nor has the oil and gas fracking
industry rebounded; all of which makes the reorganization of the
Debtor highly unlikely.

Manidhari Gums states that the Debtor and its litigation counsel
have mismanaged the pending litigation by failing to actively
pursue the outstanding claims and failing to take corrective
actions.

The Debtor's argument regarding the finality of the Smith Oil
judgment and resulting impact on the Euler Hermes case is
questionable, Manidhari Gums says.  Beyond the final judgment
issue, the Debtor has not taken any steps or taken the proper steps
to collect on the other outstanding judgments.  Rather, the Debtor
has failed to properly manage its litigation counsel; all of which
has and will result in unnecessary legal fees being incurred.

The last monthly report filed by the Debtor was on Jan. 4, 2017,
for November 2016.  Manidhari Gums states that in order to evaluate
the adequacy of the various representations made in the Disclosure
Statement, the Debtor needs to file the monthly reports for
December 2016, January 2017 and February 2017.  Without these
reports, the Disclosure Statement is questionable, Manidhari Gums
says.

A copy of the Objection is available at:

           http://bankrupt.com/misc/txnb16-42136-102.pdf

As reported by the Troubled Company Reporter on Oct. 6, 2016, the
Debtor filed with the Court a plan of reorganization and
accompanying disclosure statement, which provide for the continued
pursuit and recovery of the primary assets of the estate, which are
claims for recovery under final judgments and insurance claims, and
then distribution of the recovered funds along with funds
contributed by Percy Pinto, the Debtor's owner.  Under the Plan,
holders of Class 3 - General Unsecured Claims, estimated to total
$750,000 to $2.25 million, will receive pro rata share of the
remaining amounts in the claims payment fund after payment of the
allowed property tax claims and other allowed, unpaid priority
claims, if any.

Manidhari Gums is represented by:

     Paul C. Miniclier, Esq.
     Law Office of Paul C. Miniclier
     1305 Dublin Street
     New Orleans, Louisiana 70118
     Tel: (504)864-1276
     Fax: (504)864-1278
     
                    About Celeritas Chemicals

Celeritas Chemicals, LLC was organized as a Limited Liability
Company in Texas in 2005 and is in the business of importing guar
gum that is used in various industrial applications but primarily
for the extraction of natural gas.  Celeritas sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Texas Case No.
16-42136) on June 2, 2016.  The petition was signed by Percy Pinto,
managing member. The case is assigned to Judge Mark X. Mullin.  At
the time of the filing, the Debtor estimated its assets and
liabilities at $1 million to $10 million.

The Debtor hired Quilling, Selander, Lownds, Winslett & Moser,
P.C., as its legal counsel; Anderson Tobin, PLLC, and Stanton Law
Firm, PC, as special counsel; and Sheldon E. Levy, CPA as
accountant.


COMFORT THOMPSON: Hires Asare Law as Attorney
---------------------------------------------
Comfort Thompson seeks authority from the U.S. Bankruptcy Court for
the District of Maryland to employ the Asare Law Firm LLC as
attorney to the Debtor.

Comfort Thompson requires Asare Law to:

   a) give advice to the Debtor-in-possession with respect to
      its powers and duties as Debtor-in possession;

   b) prepare on behalf of the Debtor, necessary applications,
      answers, orders, and other legal papers;

   c) appear before the Bankruptcy Judge, to protect the interest
      of the Debtor before the Bankruptcy Judge and to represent
      the Debtor in all matters pending before the Bankruptcy
      Judge;

   d) meet with and negotiate with creditors and other parties
      for plan or reorganization, prepare the plan and disclosure
      statements and attendant documents; and

   e) perform all other legal services for the debtor which may
      be necessary herein, or are required by the Bankruptcy
      Code.

Asare Law will be paid at these hourly rates:

     Jenifer Opoku-Asare, Esq.           $360
     Of Counsel                          $298

The Debtor has paid Asare Law a total of $5,000. The Debtor agreed
that a flat fee of $2,200 will be applied towards services rendered
under Debtor's Chapter 13 matter, and an amount of $720 towards the
Debtor's Motion to Convert the Chapter 13 Case to a case under
Chapter 11. The Motion to convert was filed, on or about December
29, 2016. Asare Law billed the Debtor the amount of $2,268 for
services already rendered under the Chapter 11 matter.

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

Jenifer Opoku-Asare, partner of Asare Law Firm LLC, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Asare Law can be reached at:

     Jenifer Opoku-Asare, Esq.
     ASARE LAW FIRM LLC
     15300 Spencerville Ct, Ste 202
     Burtonsville MD 20866
     Tel: (301) 421-4044
     Fax: (301) 476-9799
     E-mail: jenasare@gmail.com

                   About Comfort Thompson

Comfort Thompson filed a Chapter 13 bankruptcy petition (Bankr. D.
Md. Case No. 16-24618) on November 3, 2016.  The case was converted
to a Chapter 11 proceeding on January 25, 2017.


CORE EDUCATION: Needs Authorization to Access Cash Collateral
-------------------------------------------------------------
Core Education & Consulting Solutions, Inc., asks the U.S.
Bankruptcy Court for the District of New Jersey to allow it to use
cash collateral.

The Debtor requires use of cash collateral to pay operating
expenses, including rent, payroll and related taxes, health
insurance for employees, utilities, postpetition taxes, utilities,
insurance premiums, and other expenses it incurs in the ordinary
course of business as itemized in the Budget.  Currently, the
Debtor lacks sufficient unencumbered funds with which to operate
its business on an ongoing basis.

The proposed Budget reflects the Debtor's ordinary operating
expenses from March 2017 through September of 2017 in the aggregate
amount of $2,458,931.

The Debtor leases its office space in Princeton and Atlanta from
unrelated third parties.  The Debtor submits that it owns no real
property, and that it owns copyrights and trademarks of unknown
value.  As shown in the proposed Budget, the Debtor's cash flow
projections show total cash and accounts receivable of $755,887 as
of the Petition Date and $803,209 as of the end of September 2017,
which the Debtor contends may constitute cash collateral.

The Debtor is indebted to several banks who are participants in a
Credit Facility Agreement in which Deutsche Bank AG, Hong Kong
Branch, as the lead bank, approximately $50,000,000 in the
aggregate principal amount.  Pursuant to the Credit Facility
Agreement, the indebtedness is secured by security interests and
collateral as set forth in a security agreement between the Debtor
and DB Trustees (Hong Kong) Limited, as security agent for the
benefit of Deutsche Bank AG and participating lenders.  As such,
the Debtor believes that DB Trustees and Deutsche Bank AG hold a
first lien on its cash collateral and, along with other
participating banks.

The Debtor is also indebted to Export-Import Bank of India in the
approximate principal amount of $18,000,000, however, the Debtor
believes that EXIM Bank may have a security interest but that its
lien is inferior to that held by Deutsche Bank AG and is
unsecured.

The Debtor proposes to provide DB Trustees with a replacement
perfected security interest to the extent of the cash collateral
used by the Debtor, and to such extent and with the same priority
in the Debtor's postpetition collateral, and proceeds thereof, that
DB Trustees held in the Debtor's prepetition collateral.

A full-text copy of the Debtor's Motion, dated March 15, 2017, is
available at https://is.gd/NcfVbe

A copy of the Debtor's Budget is available at https://is.gd/46h3ar

                About Core Education & Consulting

Core Education & Consulting Solutions, Inc.'s principal place of
business is in Princeton, New Jersey where it employs approximately
18 people.  It also has an office in Atlanta, Georgia, staffed by
approximately 6 people.

The Debtor's parent company Core Educational and Consulting
Solutions PTE, Ltd. is a limited liability company incorporated
under the laws of Singapore.  It in turn is wholly owned by Core
Education & Technology, Ltd., a limited liability company
incorporated under the laws of India.

Core Education & Consulting Solutions filed a Chapter 11 petition
(Bankr. D.N.J. Case No. 17-14992) on March 15, 2017.  The petition
was signed by Nikhil C. Morsawala, director. The case is assigned
to Judge Michael B. Kaplan.  The Debtor is represented by Timothy
P. Neumann, Esq. at Broege, Neumann, Fischer & Shaver, LLC.  At the
time of filing, the Debtor had no assets and $2.95 million in total
liabilities.

No trustee, examiner, or statutory creditors' committee has been
appointed in the Debtor's Chapter 11 case.


COVENANT PLASTICS: Hires Davis as Special Litigation Counsel
------------------------------------------------------------
Covenant Plastics, Inc., seeks authority from the U.S. Bankruptcy
Court for the Southern District of Texas to employ Patricia M.
Davis, Esq., as special litigation counsel to the Debtor.

Covenant Plastics requires Davis to represent the Debtor in all
legal aspects seeking recovery from and the continuing suit against
Angel Export Import, L.L.C., in Cause No. 2016-86572, in the 189th
Judicial District Court of Harris County, Texas.

Davis will be paid at the hourly rate of $300, and travel time at
the rate of $100.

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

Patricia M. Davis, Esq., assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

Davis can be reached at:

     Patricia M. Davis, Esq.
     3334 Richmond Avenue, Suite 206
     Houston, Texas 77098
     Telephone: (713) 621-2552
     Facsimile: (713) 520-0363
     E-mail: patricia-davis@sbcglobal.net

                   About Covenant Plastics, Inc.

Founded in 1995, Covenant Plastics, Inc. is a small organization in
the scrap and waste material companies industry located in Houston,
Texas. It has seven full-time employees and generates an estimated
$1.2 million in annual revenue.  Covenant Plastics owns a
commercial property located in Beaumont Highway, Houston valued at
$1.63 million.  Prentice S. Tillman is the 40% shareholder of
Covenant Plastics.  Vickie R. Tillman owns 60% stake.

Covenant Plastics sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Texas Case No. 17-31541) on March 9,
2017.  The petition was signed by Prentice S. Tillman, president.
The case is assigned to Judge David R. Jones.

At the time of the filing, the Debtor disclosed $1.91 million in
assets and $4.12 million in liabilities.


CRESTWOOD HOLDINGS: Moody's Rates $350MM Sr. Secured Term Loan B3
-----------------------------------------------------------------
Moody's Investors Service assigned a B3 rating to Crestwood
Holdings LLC's proposed $350 million Senior Secured Term Loan
Facility (Term Loan). Holdings' other ratings, including its B3
Corporate Family Rating (CFR) and B3-PD Probability of Default
Rating (PDR) and negative outlook are unchanged. The Term Loan is
being offered to refinance Holdings' existing Senior Secured Bank
Credit Facilities.

Issuer: Crestwood Holdings LLC

-- $350 million Senior Secured Term Loan Facility, Assigned B3
    (LGD3)

RATING RATIONALE

The proposed $350 million Term Loan is the only class of debt in
Holdings capital structure and therefore it is rated B3, the same
as Holdings' CFR. The company intends to use the net proceeds from
the Term Loan to refinance all of its outstanding loans under its
existing Senior Secured Bank Credit Facility and terminate the
existing facility and all commitments thereunder. Moody's views
this transaction as credit neutral as the overall debt burden of
the company remains mostly unchanged.

Holdings' B3 CFR reflects its high stand-alone financial leverage
and substantial structural subordination. The three notch
differential between Holdings' B3 CFR and Crestwood Midstream
Partners LP's (Crestwood) Ba3 CFR captures the structural
subordination of Holdings' debt to the debt at Crestwood and the
preferred units and third party ownership of limited partner (LP)
units at Crestwood Equity Partners LP (CEQP), combined with its
weak stand-alone financial profile. Moody's continues to project
Holdings' year-end 2017 debt to EBITDA ratio to be close to 8.0x.

Holdings should have adequate liquidity through 2017. Pro forma the
Term Loan offering, Holdings will have approximately $12 million of
cash on the balance sheet. Holdings relies on limited partner
distributions from CEQP to service its obligations. Holdings' new
$350 million Term Loan matures in December 2022. The Term Loan has
quarterly amortization of $1 million as well as required excess
cash flow sweeps. The financial maintenance covenant under the Term
Loan facility includes a maximum net debt to EBITDA ratio of 8.25x
until March 31, 2018 and gradually stepping down to 7.25x by March
31, 2019.

Holdings' outlook is negative, consistent with Crestwood's negative
outlook given its reliance on CEQP's distributions to service its
obligations. The negative outlook reflects the continued
uncertainty in CEQP's production volumes and potential weakening of
Crestwood's EBITDA due to weakened volumes in some of Crestwood's
core operating areas.

Holdings' ratings could be downgraded if Crestwood is downgraded or
if Holdings' stand-alone financial leverage increases further from
forecasted levels because of further distribution cuts or increased
debt.

An upgrade at Holdings is unlikely through 2017 given its elevated
leverage profile. In order to be considered for an upgrade,
Holdings' standalone leverage has to be reduced to less than 5.0x
along with adequate cushion to service debt. Additionally,
Crestwood's outlook would need to be stable.

The principal methodology used in these ratings was the Global
Midstream Energy published in December 2010.

Crestwood is a wholly owned subsidiary of the master limited
partnership (MLP), Crestwood Equity Partners LP (CEQP). Crestwood
provides midstream solutions to customers in the crude oil, natural
gas liquids and natural gas sectors of the energy industry.
Holdings is a private holding company owned primarily by a fund
managed by First Reserve Corporation (First Reserve). Holdings
indirectly controls Crestwood through its ownership in CEQP.



CRESTWOOD HOLDINGS: S&P Raises CCR to 'B-'; Outlook Stable
----------------------------------------------------------
S&P Global Ratings said it raised its corporate credit rating on
Crestwood Holdings LLC (Holdings) to 'B-' from 'CCC+'.  The outlook
is stable.

At the same time, S&P assigned its 'B-' issue-level rating and '3'
recovery rating to the company's $350 million senior secured term
loan B due 2022.  The '3' recovery rating indicates S&P's
expectation that lenders will receive meaningful (50%-70%; rounded
estimate: 65%) recovery in the event of a payment default.

"The stable outlook on Holdings reflects our expectation of steady
distributions from Crestwood Equity Partners L.P., leading to
stand-alone leverage above 7x through 2018," said S&P Global
Ratings credit analyst Mike Llanos.  "We anticipate these
distributions will allow Holdings to maintain an interest coverage
ratio above 1.5x over the next 24 months."

S&P could lower the rating if Holdings' liquidity becomes
constrained due to a reduction in distribution levels.  Under this
scenario the 'CCC' criteria would apply.

Higher ratings are unlikely in the next few years absent an upgrade
at the MLP and the maintenance of stand-alone leverage below 4x.
Otherwise an upgrade could occur if stand-alone leverage is
expected to be sustained below 2x.


CUMBERLAND VALLEY: Hires Purcell, Krug & Haller as Attorneys
------------------------------------------------------------
Cumberland Valley Development, Inc., seeks authorization from the
U.S. Bankruptcy Court for the Middle District of Pennsylvania to
employ Purcell, Krug & Haller as attorneys, nunc pro tunc to March
17, 2017.

The Debtor requires Purcell, Krug & Haller to:

     a. give the Debtor legal advice regarding its powers and
duties as Debtor-in-Possession in the continued operation of its
business and management of its property;

     b. prepare and file on behalf of the Debtor, as
Debtor-in-Possession, the original Petition and Schedules, and all
necessary applications, complaints, answers, orders and other legal
papers;

     c. represent the Debtor in any matters involving contests with
secured or unsecured creditors;

     d. negotiate and prepare on behalf of the Debtor's plan of
reorganization and related documents; and

     e. perform all other legal services for the Debtor, as
Debtor-in-Possession, which may be necessary.

Purcell, Krug & Haller lawyers and professionals who will work on
the Debtor's case and their hourly rates are:

     Lisa A. Rynard              $250
     Leon P. Haller              $300
     Paralegal Time              $110

Purcell, Krug & Haller will receive $5,000 retainer.

Purcell, Krug & Haller will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Lisa A. Rynard, Esq., associate of the law firm of Purcell, Krug &
Haller, assured the Court that the firm is a "disinterested person"
as the term is defined in Section 101(14) of the Bankruptcy Code
and does not represent any interest adverse to the Debtor and its
estates.

Purcell, Krug & Haller may be reached at:

     Lisa A. Rynard, Esq.
     Purcell, Krug & Haller
     1719 North Front Street
     Harrisburg, PA
     Phone: 717-234-4178
     Fax: 717-236-6120 (Direct Fax)

          About Cumberland Valley Development, Inc.

Cumberland Valley Development, Inc. filed a Chapter 11 bankruptcy
petition (Bankr. M.D.PA. Case No. 17-01025) on March 17, 2017.  The
Hon. Robert N. Opel II presides over the case.  Purcell, Krug &
Haller represents the Debtor as counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Steven E.
Westhafer, president.


CYCLONE POWER: Soles Heyn Replaces Anton & Chia as Accountants
--------------------------------------------------------------
Cyclone Power Technologies, Inc. notified Anton & Chia, LLP
on March 19, 2017, regarding its termination as its independent
certifying accountant.  Anton & Chia had served as independent
registered public accounting firm of the Company fromJuly 13, 2016
through March 19, 2017.

None of the Company's previous audit reports, in particular the
audit reports for the fiscal years ended Dec. 31, 2015, and
Dec. 31, 2014, contained any adverse opinion or disclaimer of
opinion, nor were qualified or modified as to uncertainty, audit
scope, or accounting principles, except for going concern
qualification on the Company's financial statement for the fiscal
years ended Dec. 31, 2015 and 2014.

During the Company's two most recent fiscal years, the subsequent
interim periods thereto, and through March 19, 2017, there were no
disagreements (as defined in Item 304 of Regulations S-K) with AC
on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of CA would have
caused it to make reference in connection with its opinion to the
subject matter of the disagreement.  Further, during the Company's
two most recent fiscal years, the subsequent interim periods
thereto, and through March 19, 2017, there were no reportable
events (as defined in Item 304(a)(a)(v) of Regulation S-K).

On March 19, 2017, the Company engaged Soles, Heyn & Company,
Certified Public Accountant, 120 S. Olive Avenue, Suite 501, W.
Palm Beach, FL 33401, telephone 561-429-6377, an independent
registered public accountant, as its principal independent
accountant with the approval of its board of directors.



During the two most recent fiscal years and through the date of
engagement, the Company has not consulted with Soles, Heyn &
Company regarding either:

   1. The application of accounting principles to any specified
      transaction, either completed or proposed, or the type of
      audit opinion that might be rendered on its financial
      statements, and neither a written report was provided to
      the Company or oral advice was provided that Soles, Heyn &
      Company concluded was an important factor considered by the
      Company in reaching a decision as to the accounting,   
      auditing or financial reporting issue: or

   2. Any matter that was either subject of disagreement or event,
      as defined in Item 304(a)(1)(iv)(A) of Regulation S-K and
      the related instruction to Item 30r of Regulation S-K, or a
      reportable event, as that term is explained in Item 304(a)
     (1)iv)(A) of Regulation S-K.

The Company said that until such time as the un-audited and
unreviewed 10-Q's filed for Quarter 1, 2, & 3 of 2016, have been
reviewed by Soles, Heyn & Company, Certified Public Accountant,,
they are not to be relied on by investors.  AC did not complete
interim reviews for the March 31, June 30 and Sept. 30, 2016.  They
were filed without their approval, knowledge and permission that
the reviews were completed.

                      About Cyclone Power

Pompano Beach, Fla.-based Cyclone Power Technologies, Inc. (Pink
Sheets: CYPW) is a clean-tech engineering company, whose business
is to develop, commercialize and license its patented Rankine
cycle engine technology for applications ranging from renewable
power generation to transportation.  The Company is the successor
entity to the business of Cyclone Technologies LLLP, a limited
liability limited partnership formed in Florida in June 2004.
Cyclone Technologies LLLP was the original developer and
intellectual property holder of the Cyclone engine technology.

Cyclone Power reported a net loss of $3.79 million on $715,000 of
revenues for the year ended Dec. 31, 2013, as compared with a net
loss of $3 million on $1.13 million of revenues for the year ended
Dec. 31, 2012.

The Company's balance sheet at Sept. 30, 2014, showed $2.41 million
in assets, $3.16 million in liabilities, and a
stockholders' deficit of $748,000.

Mallah Furman, in Fort Lauderdale, Florida, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2013.  The independent auditors noted that
the Company's dependence on outside financing, lack of sufficient
working capital, and recurring losses raises substantial doubt
about its ability to continue as a going concern.


CYTORI THERAPEUTICS: Incurs $22 Million Net Loss in 2016
--------------------------------------------------------
Cytori Therapeutics, Inc. filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K disclosing a net
loss of $22.04 million on $4.65 million of product revenues for the
year ended Dec. 31, 2016, compared with a net loss of $18.74
million on $4.83 million of product revenues for the year ended
Dec. 31, 2015.

As of Dec. 31, 2016, Cytori had $34.60 million in total assets,
$23.62 million in total liabilities, and $10.98 million in total
stockholders' equity.

KPMG LLP, in San Diego, California, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2016, citing that the Company's recurring losses
from operations and liquidity position raises substantial doubt
about its ability to continue as a going concern.

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

                      https://is.gd/hpNhbF

                         About Cytori

Based in San Diego, California, Cytori Therapeutics (NASDAQ: CYTX)
-- http://www.cytori.com/-- is an emerging leader in providing     

patients and physicians around the world with medical
technologies, which harness the potential of adult regenerative
cells from adipose tissue.  The Company's StemSource(R) product
line is sold globally for cell banking and research applications.


CYTORI THERAPEUTICS: Reports $4.9 Million Net Loss for Q4
---------------------------------------------------------
Cytori Therapeutics announced its fourth quarter and year-end 2016
financial results and provided updates on its corporate activity
and clinical development.

Fourth quarter and full year 2016 net loss allocable to common
stockholders was $4.9 million, or $0.24 per share, and $22.0
million, or $1.28 per share, respectively.  Operating cash burn for
the fourth quarter and full year 2016 was approximately $4.2
million and $19.5 million, respectively.  Cytori ended the year
with approximately $12.6 million of cash and cash equivalents.

Selected Key Recent Highlights:

  * Completed enrollment of U.S. STAR pivotal/phase III trial for
    scleroderma hand dysfunction.

  * Completed acquisition of Azaya Therapeutics assets, and
    initiated nanomedicine development programs.

  * Reported 24 month publication of SCLERADEC-I reporting
    sustained benefit at 24 months across multiple endpoints in
    patients with scleroderma hand dysfunction.

  * Received U.S. FDA orphan drug designation for cryopreserved or
    centrally processed HabeoTM for treatment of hand  
    manifestations of systemic scleroderma.

  * Received U.S. Small Business Designation and related fee
    reductions.

Q4 and year-end 2016 Financial Performance

  * Q4 2016 and year-end operating cash burn was $4.2 million and
    $19.5 million, compared to $4.5 million and $20.5 million for
    the same periods in 2015, respectively.

  * Q4 2016 and year-end total revenues were $3.0 million and
    $11.4 million, compared to $3.4 million and $11.7 million for
    the same periods in 2015, respectively.

  * Cash and debt principal balances at Dec. 31, 2016, were
    approximately $12.6 million and $17.7 million, respectively.

  * Q4 2016 net loss allocable to common stockholders was $4.9
    million or $0.24 per share, compared to a net loss of $2.8
    million or $0.25 per share (or a net loss of $5.4 million and
    $0.50 per share when excluding a non-cash credit charge of
    $2.7 million related to the change in fair value of warrant
    liabilities) for the same period in 2015.

  * 2016 net loss allocable to common stockholders was $22.0
    million or $1.28 per share, compared to $19.4 million or $2.07
    per share (or a net loss of $26.4 million or $2.81 per share,
    which excludes a non-cash charge of $7.7 million related to
    the change in fair value of warrant liabilities and a
    beneficial conversion feature charge for convertible preferred

    stock of $0.7 million) for the same period in 2015.

"Our corporate priority and fundamental driver of stockholder value
remains the focused and expeditious development of our late stage
clinical pipeline and related commercial preparatory activities.
In 2016, we continued our focus on operational efficiency and
maintaining momentum in our clinical development programs,
nonetheless we reduced our net losses by 20%," said Tiago Girao, VP
of finance and CFO of Cytori.  "In 2017, we will continue to make
appropriate preparations for commercial launch of HabeoTM in
anticipation of receipt of STAR trial data, and we also intend to
complete the manufacturing activities necessary to submit a
marketing authorisation application (MAA) for our recently acquired
nanoparticle doxorubicin, ATI-0918, to the European Medicines
Agency (EMA).  We will address ongoing capital requirements through
targeted activities, including, but not limited to, further
operational efficiency measures, tighter working capital
management, increased revenue, accessing the capital markets as
appropriate, and an intense focus on only those activities that we
believe will maximize stockholder value creation, such as business
development opportunities."

Selected Key Anticipated Milestones:

   * Receive feedback from U.S. FDA regarding thermal burn IDE
     trial application (Q2)

   * Complete contracting discussions with BARDA regarding their
     potential funding of our thermal burn trial (Q2)

   * Report of 48-week US pivotal/phase III trial data for
     scleroderma hand dysfunction and preparation for US PMA
     filing (Q3)

   * Complete manufacturing activities required for submission of
     an MAA to the EMA for our recently acquired nanoparticle
     doxorubicin (Q4)

2017 Financial Guidance

The Company expects full year 2017 operating cash burn to be higher
than 2016, primarily due to the development of assets acquired from
Azaya Therapeutics, as well as costs to be incurred in preparation
of anticipated HabeoTM launch and the Company's expansion of its
development program for secondary Raynaud's Phenomenon.

  * Operating cash burn forecasted to be within a range of
    $26 million to $29 million

As of Dec. 31, 2016, Cytori had $34.60 million in total assets,
$23.62 million in total liabilities and $10.98 million in total
stockholders' equity.

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

                     https://is.gd/VlvdXH

                          About Cytori

Based in San Diego, California, Cytori Therapeutics (NASDAQ: CYTX)
-- http://www.cytori.com/-- is an emerging leader in providing     

patients and physicians around the world with medical
technologies, which harness the potential of adult regenerative
cells from adipose tissue.  The Company's StemSource(R) product
line is sold globally for cell banking and research applications.

Cytori reported a net loss allocable to common stockholders of
$19.4 million on $4.83 million of product revenues for the year
ended Dec. 31, 2015, compared to a net loss allocable to common
stockholders of $38.5 million on $4.95 million of product revenues
for the year ended Dec. 31, 2015.

KPMG LLP, in San Diego, California, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company's recurring losses
from operations and liquidity position raises substantial doubt
about its ability to continue as a going concern.


D.C. SALES: Hires Stewart, McArdle, Sorice as Counsel
-----------------------------------------------------
D.C. Sales & Service, Inc., seeks authorization from the U.S.
Bankruptcy Court for the Western District of Pennsylvania to employ
Stewart, McArdle, Sorice, Whalen, Farrell, Finoli & Cavanaugh, LLC
as counsel.

The Debtor believes that Stewart, McArdle, Sorice, Whalen, Farrell,
Finoli & Cavanaugh, LLC are experienced in these matters and are
well qualified to perform all of the legal services required.

The Debtor will compensate the Firm at $225 per hour.

A retainer totaling $12,500.00 (which includes filing fee of
$1,717.00 and title search fee of $551.25) has been paid by the
Debtor.

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

Brian P. Cavanaugh, Esq., partner at the law firm of Stewart,
McArdle, Sorice, Whalen, Farrell, Finoli & Cavanaugh, LLC, assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

The Firm may be reached at:

     Brian P. Cavanaugh, Esq.
     Stewart, McArdle, Sorice, Whalen, Farrell,
     Finoli & Cavanaugh, LLC
     229 South Maple Avenue
     Greensburg, PA 15601
     Tel: (724) 836-0321, ext. 12
     Fax: (724) 836-0224
     E-mail: bcavanaugh@greensburglaw.com

                About D.C. Sales & Service, Inc.

D.C. Sales & Service,Inc filed a Chapter 11 bankruptcy petition
(Bankr. W.D.Pa. Case No. 17-70205) on March 15, 2017. Robert Brian
P. Cavanaugh, Esq., at Stewart, McArdle, Sorice, Whalen, Farrell,
Finoli & Cavanaugh, LLC serves as bankruptcy counsel.  The Debtor's
assets and liabilities are both below $1 million.


DEPENDABLE AUTO: Buyer to Pay Priority & Allowed Tax Claims
-----------------------------------------------------------
Dependable Auto Shippers, Inc., filed with the U.S. Bankruptcy
Court for the Northern District of Texas a modified third amended
disclosure statement in support of its third amended plan of
liquidation, to disclose, among other things, that the buyer will
pay Priority Claims and Allowed Tax Claims.

As previously reported by The Troubled Company Reporter, the Plan
includes a sale of nearly all of the Debtor's Assets to ADESA, the
Debtor's largest secured creditor, or its assignee, or to a higher
bidder.

Nearly $6 million of the general unsecured claims against DAS are
held by two creditors, Carsarrive Network, Inc., an affiliate of
ADESA, and Drive America.  Carsarrive's Claim is approximately $3.5
million.  Drive America's Claim is approximately $2.5 million.  The
largest Secured Creditor is ADESA.  ADESA holds a secured claim
totaling approximately $7,573,000 which accrued prepetition and a
Secured Claim which will total approximately $2,600,000 on account
of it providing debtor in possession financing.  On the first day
of filing bankruptcy, approximately $780,000 in critical vendor
payments to general unsecured creditors were approved and paid.
These payments reduced the pool of general unsecured creditors.
The Plan includes a sale of nearly all of the Debtor's Assets to
ADESA, or its assignee, or to a higher bidder.

Class 2, the ADESA Claim, is impaired under the latest liquidation
plan.  If ADESA is the highest bidder for the Assets, the ADESA
Claim will be satisfied by the transfer of title of the Assets to
ADESA pursuant to the terms of an Asset Purchase Agreement
substantially in the form attached to the Plan plus, ADESA's
payment of the Contribution to the Liquidating Trust and ADESA's
payment of Allowed Administrative Expense Claims; or If ADESA is
not the successful purchaser for the Assets, ADESA will receive on
account of the ADESA Claim the full amount of the ADESA Claim in
cash at Closing; if there is any dispute respecting the amount of
the Class 2 Claim, the Court will adjudicate such dispute at
Confirmation.

Class 6, unsecured claimants, is impaired.  Each Holder of a Class
6 Claim will receive periodic Pro Rata distributions from the
Liquidation Trust.  Cisco Systems Capital Corporation's claim will
be resolved by:

   (1) the Agreement to Lease Equipment No. 8351-MM001-0
       between Cisco and DAS being rejected no later than
       Closing;

   (2) returning to Cisco its equipment;

   (3) Cisco having an Allowed Administrative Expense Claim
       calculated by determining the benefit to the Debtor
       of use of the equipment under the Cisco Lease
       Post-Petition; and

   (4) Cisco having an Allowed General Unsecured Claim equal
       to damages incurred based on the rejection of the
       Cisco Lease.

Unsecured claimants were classified in class 4 in the previous
liquidation plan.

A sale free and clear of all claims and encumbrances of
substantially all of the Assets to ADESA or its designated
affiliate shall be approved by the Court at Confirmation and shall
be consummated at Closing pursuant to the terms of the Asset
Purchase Agreement. If ADESA or its assignee is the Buyer, the
consideration for the Assets shall be the satisfaction of the ADESA
Claim, ADESA's payment of the Contribution to the Liquidating
Trust, and the satisfaction of Allowed Administrative Expense
Claims; provided, however, ADESA is not obligated to bid the full
amount of the ADESA claim for the Assets. Otherwise, the Buyer
shall pay cash to ADESA equal to the ADESA Claim and shall pay the
Contribution to the Liquidation Trust in consideration of the
Assets.

A full-text copy of the Modified Third Amended Disclosure Statement
dated March 17, 2017, is available at:

          http://bankrupt.com/misc/txnb16-34855-159.pdf

                  About Dependable Auto Shippers

Dependable Auto Shippers, Inc.'s history dates back to 1954 when
Sam London formed Dependable Car Travel Services in the heart of
New York City. In 1990, DAS became a full-service vehicle
transportation carrier, and over the years, grew into a fleet of
auto carriers, created a network of more than 97 storage
facilities and created a proprietary web presence.  In 2004,
DAS' transport fleet peaked at 122 trucks.

Dependable Auto Shippers, Inc., and related entities DAS Global
Services, Inc., and DAS Government Services, LLC filed chapter 11
petitions (Bankr. N.D. Tex. Case Nos. 16-34855-11, 16-34857-11,
and 16-34858-11) on Dec. 21, 2016.

The Debtors are represented by D. Michael Lynn, Esq., John Y.
Bonds, III, Esq., and Joshua N. Eppich, Esq., at Bonds Ellis
Eppich Schafer Jones LLP.


DJ HOLDINGS: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
The Office of the U.S. Trustee on March 23 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of DJ Holdings, LLC.

DJ Holdings, LLC, based in Saint Augustine, Fla., filed a Chapter
11 petition (Bankr. M.D. Fla. Case No. 16-03517) on Sept. 19, 2016.
  Robert A. Heekin, Jr., Esq., at Thames Markey and Heekin, P.A.,
serves as bankruptcy counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities.  The petition was signed by Joseph M.
Tuttle, manager.


DOLE FOOD: Change in Loan Allocation No Impact on Moody's B2 CFR
----------------------------------------------------------------
Moody's Investors Service commented that Dole Food Company, Inc's
(B2 stable) March 23, 2017 announcement that it will decrease its
bond offering by $75 million and increase its term loan offering by
$75 million does not affect the company's B2 Corporate Family
Rating, B1 term loan rating, or Caa1 note rating.

Dole Food Company, Inc. is a producer of fresh fruit and fresh
vegetables. Revenues were $4.5 billion for the 12 months ending
December 31, 2016. Dole is a private company owned by its Chairman
and CEO David Murdock.



DON GREEN FARMS: Unsecureds to Get Paid from Asset Sale Proceeds
----------------------------------------------------------------
Donald Green of Don Green Farms, Inc., filed with the U.S.
Bankruptcy Court for the Northern District of Florida a disclosure
statement dated March 20, 2017, referring to the Debtor's plan of
reorganization.

Class 3 General Unsecured Claims -- totaling $2,742,872.37 -- are
impaired by the Plan.  The holders will receive the proceeds from
the liquidation of the Debtor's assets in excess of Regions Bank's
secured claim.  The proceeds from the sale will be paid in
proportion to each unsecured creditor's claim in relation to the
Debtor's total unsecured debt.

The Plan provides for the liquidation of the Debtors' non-exempt
assets.  The Plan will be implemented by (a) liquidating the
Debtors' assets; (b) nominating a liquidating agent to ensure all
of the Debtor's non-exempt assets are liquidated for the benefit of
creditors.

Copies of the Disclosure Statement and the Plan are available at:

          http://bankrupt.com/misc/flnb16-10261-133.pdf
          http://bankrupt.com/misc/flnb16-10261-133_plan.pdf

                      About Don Green Farms

Don Green Farms, Inc., operates a farming business in Newberry,
Florida.  Donald R. Green, is the principal, and he owns farmland
and farm equipment subject to the claims of secured creditors.

The Debtor filed a Chapter 11 petition (Bankr. N.D. Fla. Case No.
16-10261), on Nov. 16, 2016.  The petition was signed by Donald R.
Green, president.  The Debtor is represented by Seldon J. Childers,
Esq., at ChildersLaw, LLC.  The Debtor disclosed total assets at
$13,987 and total liabilities at $3.95 million.


EDWARD J. MALIK: Seeks Court Approval on Cash Collateral Use
------------------------------------------------------------
Edward J. Malik O.D. Chartered and Associates seeks approval from
the U.S. Bankruptcy Court for the District of Nevada to use cash
collateral.

The Debtor depends on the revenues from its business, in part, to
maintain its lease obligations, payroll and all other necessary
operating expenses.  The Debtor anticipates that over the next six
months, if it is permitted to use cash collateral, the revenues
generated will be sufficient to maintain and fund the expenses of
the business.

The proposed Budget projects the Debtor's current ordinary and
anticipated cash disbursements of approximately $687,600 from March
through August 2017.

The Debtor acknowledges it is indebted to Nevada State Bank and
Stearns Bank, N.A. Equipment Finance Division, each of whom may
hold secured claims against the Debtor's assets.  Accordingly, the
Debtor's revenues may comprise of the cash collateral of Nevada
State Bank and/or Stearns Bank.

The Debtor contends that Nevada State and/or Stearns Bank will be
adequately protected by virtue of the Debtor's continued operation
of its business and the expenditure of cash on maintaining its
business as a going concern.  As such, the interests of Nevada
State and/or Stearns Bank, as well as those of the Debtor's other
creditors and parties in interest, will be best served by
permitting the Debtor's continued use of cash collateral.

Since the Debtor anticipates generating positive cash flow from
operating its business, the new cash and cash-generating assets,
including accounts receivable, will become available for
replacement liens.  Therefore, adequate protection to Nevada State
and/or Stearns Bank can be provided and maintained through a grant
of postpetition replacement liens and security interests to the
extent of any diminution in value of the prepetition collateral.

A full-text copy of the Debtor's Motion, dated March 15, 2017, is
available at https://is.gd/KGkS8C

A copy of the Debtor's Budget is available at https://is.gd/8yTtBj

                   About Edward J. Malik O.D.

Edward J. Malik O.D. Chartered and Associates owns and operates an
optometry practice.   It sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Case No. 16-16872) on Dec. 30,
2016.  The petition was signed by Edward J. Malik, president.  The
Debtor is represented by Nedda Ghandi, Esq., at Ghandi Deeter
Blackham.  At the time of filing, the Debtor had $100,000 to
$500,000 in estimated assets and $500,000 to $1 million in
estimated liabilities.


EMPRESAS PLAYA: Seeks Approval to Continue Using Cash Collateral
----------------------------------------------------------------
Empresas Playa Joyuda, Inc., seeks authorization from the U.S.
Bankruptcy Court for the District of Puerto Rico to continue using
cash collateral until May 2017.

The proposed Budget reflects the use of cash collateral at least in
the amounts of: $44,620 for the month of March, 2017, $44,155 for
the month of April 2017, and $41,375 for the month of May 2017.

Triangle REO 2 PR Corp. holds a secured claim against the Debtor in
the amount of $2,448,105, secured by two properties located at
Miradero Ward in the Municipality of Cabo Rojo.  Triangle REO also
holds a lien over, among others, all of Debtor's pre- and
post-petition rents and revenue generated by the real estate
collateral.

The Debtor relates that it had a Stipulation with Triangle REO for
the use of cash collateral and adequate protection that has ended
on Feb. 28, 2017.  As such, the Debtor proposes to continue paying
$3,000 monthly adequate protection to Triangle REO.

The Debtor also has entered in a contract lease agreement with 3G
Development, Inc., for the lease of space for the installment of
antennas.  Subsequently, the contract has been transferred to Crown
Castle by 3G Development, Inc.  Accordingly, the Debtor also
requests to use cash collateral to satisfy its obligations to Crown
Castle.

                       Adequate Protection

The Debtor requests the use of Cash Collateral for the time of six
months providing Triangle an adequate protection of $3,000.  The
Debtor would be authorized to use Triangle's Cash Collateral solely
and exclusively to satisfy the permitted expenditures in the
Budget.

In compliance with Section 363(c)(2) of the Bankruptcy Code, the
Debtor has been trying to reach an agreement with Triangle but they
stated that they want to receive the amount of at least $8,000 in
adequate protection, which is too high for the Debtor  to  pay.
Triangle's exigencies are too onerous and far away from the
Debtor's economical reality.

The Debtor receives the amount of $5,574 for the contract lease of
antennas.  They receive a base rent of $2,574.  They also receive
a miscellaneous monthly expense of $3,000.  They receive this
amount because they are required, by the company, to give
maintenance to the area where the antennas are situated this
includes the power plant, diesel, and the structure.  They also pay
the electricity.

The Debtor avers that the $3,000 is the only amount the Debtor can
pay to Triangle in adequate protection for the use of cash
collateral.

For the Debtor to be able to operate in the ordinary course of
business, the Debtor needs to provide the hotel the adequate
maintenance it needs and pay its creditors.

The Debtor has to make payments for payroll; social security;
professional services; insurances; purchases  for  the restaurant;
licenses  and  permits;  repairs  and  maintenance; utilities
(electricity, water, gas, internet, cable TV and telephone); fuel;
property taxes; sales and use taxes; room taxes; payroll taxes;
office and hotel supplies; advertising; uniforms and commissions.

The Debtor is requesting the use of the cash collateral to fulfill
its obligations.  Also, in order for the hotel to continue to be
occupied, be attractive to guests, and to be profitable, the Debtor
needs to use the proceedings of rents to be able to operate the
resort.

In good faith, the Debtor sustains that it can keep making the
monthly installment payments of $3,000 as adequate protection,
which can be credited to the principal balance of the mortgage
loans, but at this moment, it cannot provide any other payment in
addition to the aforementioned monthly installment.

A full-text copy of the Debtor's Motion, dated March 15, 2017, is
available at https://is.gd/4N1Kev

                  About Empresas Playa Joyuda

Empresas Playa Joyuda, Inc., owns and operates a hotel located at
State Road 102 Km 14.3 Playa Joyuda, Cabo Rojo, Puerto Rico.
Empresas filed a Chapter 11 bankruptcy petition (Bankr. D.P.R. Case
No. 15-09594) on Dec. 1, 2015.  The petition was signed by Cesar
Perez Perichi, president and treasurer.  The Debtor is represented
by Victor Gratacos Diaz, Esq., at Gratacos Law Firm, PSC.  The
Debtor disclosed $939,685 in assets and $2.74 million in
liabilities.


ESSAR STEEL: Revises Litigation Trust Distributions Under Plan
--------------------------------------------------------------
Essar Steel Minnesota LLC, and ESML Holdings Inc. on March 16 filed
with the U.S. Bankruptcy Court in Delaware the companies' latest
disclosure statement, which explains their proposed plan to exit
Chapter 11 protection.

The plan contains revised provisions on litigation trust
distributions.  According to the filing, prior to any plan
distribution to Class B beneficial trust interests, the litigation
trust will repay $5 million, together with simple interest accruing
at a rate of 8% per annum commencing on the effective date, to the
Class A beneficial trust interests in full satisfaction of the cash
collateral financing.

After the repayment of the $5 million to the Class A beneficial
trust interests, the litigation trust will distribute 7.5% of the
Class A beneficial trust interests and the Class B beneficial trust
interests to the reorganized company.

Meanwhile, the amount Class 8 general unsecured creditors will get
under the plan is still unknown.  Recovery for these creditors is
based on proceeds from the litigation trust.

Although litigation recoveries are unknown at this time, the
companies believe that general unsecured creditors will recover
more under the plan than a hypothetical Chapter 7 liquidation due
in part because under the plan, the amount of claims in Class 8
will be lowered and the litigation trust has a greater chance of
maximizing recovery for its beneficiaries, according to the latest
disclosure statement.

A copy of the first amended disclosure statement is available for
free at:

                      https://is.gd/t5kVQZ

                   About Essar Steel Minnesota

Essar Steel Minnesota LLC, now known as Mesabi Metallics Company
LLC, and ESML Holdings Inc. filed for Chapter 11 bankruptcy
protection (Bankr. D. Del. Case Nos. 16-11627 and 16-11626) on July
8, 2016.  The bankruptcy petition was signed by Madhu Vuppuluri,
president and chief executive officer.

The Debtors are represented by Craig H. Averich, Esq., at White &
Case LLP and John L. Bird, Esq., and Jeffrey M. Schlerf, Esq., at
Fox Rothschild LLP.  Epic Bankruptcy Solutions, LLC, serves as
claims and noticing agent.

The cases are assigned to Judge Brendan Linehan Shannon.

ESML Holdings Inc. estimated assets at $1 billion to $10 billion
and debts at $500 million to $1 billion.  Essar Steel Minnesota LLC
estimated assets and debts at $1 billion to $10 billion.

Andrew Vara, acting U.S. trustee for Region 3, on July 20, 2016,
appointed the official committee of unsecured creditors of ESML
Holdings, Inc., and its affiliates.  The Committee hired Andrew K.
Glenn, at Kasowitz Benson Torres & Friedman LLP, to act as counsel.
David MacGreevey, at Zolfo Cooper, LLC, to serve as financial
advisor.  Garvan F. McDaniel, at Hogan McDaniel, to act as Delaware
counsel.


ESSEX CONSTRUCTION: Court Revokes Authorization to Cash Use
-----------------------------------------------------------
Judge Thomas J. Catliota of the U.S. Bankruptcy Court for the
District of Maryland entered an order granting in part the
emergency motion of Firstrust Bank and Industrial Bank to revoke
Essex Construction, LLC's access to cash and request for a finding
of contempt.  The Order bars and prohibits Essex Construction from
accessing or exhibiting any control over its debtor-in-possession
bank accounts and from transferring any property of the estate.
The Court reserves a ruling on the remaining relief requested in
the Motion.

                     About Essex Construction

Essex Construction, LLC, filed a Chapter 11 petition (Bankr. D. Md.
Case No. 16-24661) on Nov. 4, 2016.  The petition was signed by
Roger R. Blunt, president and chief executive officer.  The case is
assigned to Judge Thomas J. Catliota.  At the time of filing, the
Debtor estimated assets to be less than $50,000 and liabilities at
$1 million to $10 million.

The Debtor's bankruptcy counsel is Kim Y. Johnson, at the Law
Offices of Kim Y. Johnson, N. William Jarvis, Esq., serves as the
Debtor's general counsel.

The Debtor has Robert Wrightson as executive vice president; Marc
Hunter as executive assistant to the President and CEO; Mr. Curtis
Bowers as marketing director; and BradyRenner and Company, LLC as
accountant.

The Office of the U.S. Trustee on Dec. 12, 2016, disclosed in a
court filing that no official committee of unsecured creditors has
been appointed in the Chapter 11 case.


EVANS & SUTHERLAND: Peter Kellogg Holds 34.5% Stake as of March 9
-----------------------------------------------------------------
In an amended Schedule 13D filed with the Securities and Exchange
Commission, Peter R. Kellogg disclosed that on on March 9, 2017, he
is the beneficial owner of 3,914,513 shares of common stock,
representing 34.5% of Evans & Sutherland Computer Corporation's
total outstanding common stock.  A full-text copy of the regulatory
filing is available for free at https://is.gd/cUq3kt

                     About Evans & Sutherland

Salt Lake City, Utah-based Evans & Sutherland Computer Corporation
in conjunction with its wholly owned subsidiary, Spitz Inc.,
creates innovative digital planetarium systems and cutting-edge,
full-dome show content.  E&S has developed Digistar 5, the world's
leading digital planetarium with full-dome video playback,
real-time computer graphics, and a complete 3D digital astronomy
package fully integrated into a single theater system.  This
technology allows audiences to be immersed in full-color, 3D
computer-generated interactive worlds.  As a full-service system
provider, E&S also offers Spitz domes, hybrid planetarium systems
integrated with Digistar and a full range of theater systems from
audio and lighting to theater automation.  E&S markets include
planetariums, science centers, themed attraction venues, and
premium large-format theaters.  E&S products have been installed in
over 1,300 theaters worldwide.

Evans & Sutherland reported a net loss of $1.27 million on $35.3
million of sales for the year ended Dec. 31, 2015, compared to a
net loss of $1.30 million on $26.5 million of sales for the year
ended Dec. 31, 2014.

As of Sept. 30, 2016, Evans & Sutherland had $24.67 million in
total assets, $25.37 million in total liabilities and a total
stockholders' deficit of $693,000.


FAIR HAVEN: Disclosures OK'd; Plan Confirmation Hearing on April 26
-------------------------------------------------------------------
The Hon. Ann M. Nevins of the U.S. Bankruptcy Court for the
District of Connecticut has approved Fair Haven Clam & Lobster Co.,
LLC, and CAAMM Properties LLC's second amended the disclosure
statement dated March 20, 2017, explaining their plan of
liquidation.

A hearing to consider the confirmation of the Plan will be held on
April 26, 2017, at 2:00 p.m.  Objections to the Plan must be filed
by April 20, 2017, the same day the written ballots of acceptance
or rejection of the Plan should be returned.

The Report of Ballots and Administrative Expenses will be filed
with the Court by April 24, 2017.

The Debtors will file objections to claims, if any, by April 13,
2017.

Holders of Class 3 Allowed Secured Claim of CT Department of Labor
against FHC&L will be paid the sum of $10,993 plus interest at the
statutory rate of 12% to the date of payment in cash on the
Effective Date.  Claimant retains its lien on proceeds of its
collateral until paid.  This class is impaired.

Class 4 General Unsecured Claims against FHC&L are impaired.  The
holders will be paid the balance of all cash in the FHC&L estate
after payment of Allowed Administrative Claims, Allowed Tax Claims,
Allowed Priority Claims, the Allowed Secured Claims of Key Bank,
and the Allowed Secured Claim of CT DOL.

Class 4 consists of allowed unsecured claims against CAAMM and the
holders will be paid the balance of all cash in the CAAMM estate
after payment of Allowed Administrative Claims, Allowed Tax Claims,
Allowed Priority Claims, the Allowed Secured Claims of Key Bank and
the Allowed Secured Claim of Lenore Martorelli.  If the
FHC&L Plan is not simultaneously confirmed, disbursement may be in
two stages, the second occurring after final liquidation of FHC&L
and its disbursement to CAAMM of CAAMM's unsecured claim against
FCH&L.  This class is impaired.

The Plan is a liquidation plan under which the proceeds allocable
to FHC&L and CAAMM and generated from the sale of FHC&L's and
CAAMM's assets to the BEI Entities will be distributed to creditors
in the order of priority under the Bankruptcy Code.

A copy of the Disclosure Statement is available at:

             http://bankrupt.com/misc/ctb16-30623-17.pdf

As reported by the Troubled Company Reporter on March 22, 2017, the
Debtors filed an amended the disclosure statement explaining their
plan of liquidation to modify the estimated amount of general
unsecured claims.  Class 4 FHC&L Claims would be paid pro rata from
the remainder of the sales proceeds attributable to FHC&L after
payment in full of all Allowed Secured Claims.  Class 4 CAAMM
Claims would be paid pro rata from the 10% Carve Out of sale
proceeds attributable to CAAMM plus the distribution to CAAMM on
its proof of claim and its claim for administrative expense against
FHC&L.

                       About FHC&L and CAAMM

Fair Haven Clam & Lobster Co., LLC ("FHC&L") is in the business of
shellfishing and cultivating and harvesting shellfish. FHC&L owns
boats and equipment utilized in its business and CAAMM Properties
LLC ("CAAMM") owns real estate where offices, tanks, sorters and
refrigeration equipment are housed and docks affixed to the real
estate provide moorage for the fishing vessels.  CAAMM and FHC&L
are Connecticut limited liability companies and each company is
owned 100% by the same sole member, Michael Fraenza.

The FHC&L case was commenced by the filing of a voluntary petition
under chapter 12 on April 22, 2016.  CAAMM filed its voluntary
petition under chapter 11 on the same date and said cases are now
jointly administered (Bankr. D. Conn. Case No. 16-30623).  The
FHC&L proceeding was converted to a chapter 11 proceeding on Sept.
22, 2016.

Both Debtors have continued in possession of their property and
management of their business affairs as Debtors in Possession
throughout these proceedings.

CAAMM Properties, LLC, is represented by Dean W. Baker, Esq., at
the Law Office of Dean W. Baker.

Fair Haven Clam & Lobster Co., LLC, is represented by Carl T.
Gulliver, Esq., at Coan, Lewendon, Gulliver & Miltenberger, LLC.


FINANCIAL MANAGEMENT STRATEGIES: SEC Halts Fraud Targeting Seniors
------------------------------------------------------------------
The Securities and Exchange Commission announced an emergency asset
freeze and temporary restraining order against a Chicago-based
investment adviser and his financial management company accused of
scamming elderly investors out of millions of dollars.

The SEC alleges that Daniel H. Glick and his unregistered
investment advisory firm Financial Management Strategies (FMS)
provided clients with false account statements to hide Glick's use
of client funds to pay personal and business expenses, purchase a
Mercedes-Benz, and pay off loans and debts among other misuses.

According to the SEC's complaint, Glick was barred by FINRA in 2014
and had his Certified Financial Planner designation and Certified
Public Accountant license revoked for conduct unrelated to the SEC
charges.

"As alleged in our complaint, Daniel Glick raised millions of
dollars from elderly clients by claiming that he would pay their
bills, handle their taxes, and invest on their behalf.  In reality,
Daniel Glick used much of their money to do what was best for
Daniel Glick," said David Glockner, Director of the SEC's Chicago
Regional Office.

The SEC's complaint also names Glick Accounting Services, Glick's
business partner David B. Slagter, and Glick's business
acquaintance Edward H. Forte as relief defendants for the purposes
of recovering client funds that Glick transferred or paid them in
the form of advances or loans.

The court issued a temporary restraining order against Glick and
FMS at the SEC's request, and issued an order freezing the assets
of Glick, FMS, and Glick Accounting Services.

The SEC encourages investors to check the background of anyone
offering to sell them investments.  For more information on
resources for performing due diligence on brokers or advisers,
visit http://www.investor.gov/

The SEC's investigation, which is continuing, is being conducted by
Michelle Muñoz Durk and John Kustusch, and the case is being
supervised by Jeffrey A. Shank.  The SEC's litigation will be led
by Steven C. Seeger.  The SEC's examination that led to the
investigation was conducted by Terrence Bohan, Michael Altschuler,
and Christine Little, and it was supervised by Rosanne Smith.


FINJAN HOLDINGS: Ends Dispute with Avast with Amicable Resolution
-----------------------------------------------------------------
Finjan Holdings, Inc. announced that its subsidiary Finjan, Inc.,
and Avast Software s.r.o. have reached an agreement that upon
Avast's satisfaction of certain terms, Finjan will dismiss its
breach of contract and patent infringement claims, filed in the
U.S. District Court for the Northern District of California (Case
No. 3:17-cv-00283-BLF), against Avast and its newly acquired
subsidiary, AVG Technologies, with prejudice.

Under the terms of the Agreement, Avast is to pay Finjan $7.745
million in cash on or before March 24, 2017.  The specific terms of
the Agreement are confidential.

"Acquisitions are a natural part of any firm's growth strategy, and
there is no question that the pace of these transactions has
increased in response to the demand for more robust security
solutions for web users, said Julie Mar-Spinola, Finjan Holdings'
CIPO.  "Finjan places a high value on such growth, so with Avast's
recent acquisition of AVG, and consistent with Finjan's Best
Licensing Practices and desire to promote innovation in the
security space, ending our dispute with Avast /AVG with an amicable
resolution is the right outcome."

Finjan has pending lawsuits or appeals against FireEye, Inc.,
Sophos, Inc., Symantec Corp., Palo Alto Networks, Blue Coat
Systems, Inc., ESET and its affiliates and Cisco Systems, Inc.
relating to, collectively, more than 20 patents in the Finjan
portfolio.  The court dockets for the foregoing cases are publicly
available on the Public Access to Court Electronic Records (PACER)
website, www.pacer.gov, which is operated by the Administrative
Office of the U.S. Courts.  All Finjan regulatory filings are
available on the Securities and Exchange Commission (SEC) website
at www.sec.gov, and can also be found at
ir.finjan.com/all-sec-filings.

                        About Finjan

Finjan, formerly known as Converted Organics, is a leading online
security and technology company which owns a portfolio of patents,
related to software that proactively detects malicious code and
thereby protects end-users from identity and data theft, spyware,
malware, phishing, trojans and other online threats.  Founded in
1997, Finjan is one of the first companies to develop and patent
technology and software that is capable of detecting previously
unknown and emerging threats on a real-time, behavior-based basis,
in contrast to signature-based methods of intercepting only known
threats to computers, which were previously standard in the online
security industry.

Finjan Holdings reported a net loss of $12.6 million in 2015, a net
loss of $10.5 million in 2014 and a net loss of $6.07 million
in 2013.  As of Sept. 30, 2016, Finjan had $15.04 million in total
assets, $4.57 million in total liabilities, $13.68 million in
redeemable preferred stock and $3.22 million in stockholders'
deficit.


FINTON CONSTRUCTION: Asks Court to Extend Cash Collateral Use
-------------------------------------------------------------
Finton Construction, Inc., asks for authorization from the U.S.
Bankruptcy Court for the Southern District of Florida for continued
use of cash collateral for an additional 90 days, through September
2017.

Pursuant to the Court's Order granting the Debtor's Third Motion
for Authority to Use Cash Collateral, the Debtor had until March
27, 2016, to use cash collateral.

As set forth in the Budget, the Debtor requires the use of cash
collateral to, among other things, to fund all necessary operating
expenses of the Debtor's business as well as pay for regular and
ordinary expenses of the Debtor.  The proposed Budget reflects
total projected expenses of approximately $97,637 per month
starting April 2017 through June 2017, and $95,887 per month
beginning on July 2017 through September 2017.

The Debtor acknowledges indebtedness in the amount of $299,972 in
favor of Bank of Manhattan, now known as Plaza Bank. As such, Plaza
Bank retains an interest in Debtor's cash collateral.

The Debtor proposes to provide Plaza Bank, as adequate protection,
regular payments based upon the Plan as proposed by the Debtor.
The Debtor believes that the combination of (a) its ability to
preserve the going concern value of the property and business with
the use of cash collateral, and (b) providing Plaza Bank with other
protections, adequately protects Plaza Bank's alleged secured
position.

A full-text copy of the Debtor's Fourth Motion, dated March 17,
2017, is available at https://is.gd/bzOU6f

A copy of the Debtor's Budget is available at https://is.gd/xDrjZS

                    About Finton Construction

Finton Construction, Inc., is a construction company, claiming to
build "finest homes" in the United States and overseas.  Primary
operations are on Star Island in Miami-Dade County, Florida.

Finton Construction sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 16-19221) on June 30,
2016.  The petition was signed by John Finton, president.  The case
is assigned to Judge Laurel M. Isicoff.  At the time of the filing,
the Debtor estimated its assets at $0 to $50,000 and debt at $1
million to $10 million.

The Debtor engaged David L. Merrill, Esq., at Merrill PA, as
bankruptcy counsel.  The Debtor tapped Andrew C. Callari, Esq. at
Callari & Summers, A Law Partnership as special counsel in
connection with its civil case.  The Debtor also hired Kenneth J
Mueller, CPA, Cr.FA, as accountant.

The Office of the U.S. Trustee disclosed in a court filing that no
official committee of unsecured creditors has been appointed in the
Chapter 11 case of Finton Construction.


FIRST PENTECOSTAL: Hires Britschge as Special Counsel
-----------------------------------------------------
First Pentecostal Prayer of Faith Church, Inc., seeks authority
from the U.S. Bankruptcy Court for the District of New Jersey to
employ Robert S. Britschge, Esq., as special counsel to the
Debtor.

First Pentecostal requires Britschge to represent the Debtor in the
sale of its properties known as 638 Brunswick Pike, Lambertville,
NJ, and 3632-3642 Nottingham Way, Hamilton, NJ.

Britschge will be paid a flat fee of $5,000 at real estate
closing.

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

Robert S. Britschge, Esq., assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

Britschge can be reached at:

     Robert S. Britschge, Esq.
     2273 State Highway 33, Suite 207B
     Hamilton, NJ 08690
     Tel: (609) 587-1700

                   About First Pentecostal
                 Prayer of Faith Church, Inc.

First Pentecostal Prayer of Faith Church Inc. sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D.N.J. Case No.
16-30354) on Oct. 25, 2016.  The petition was signed by Bishop
Arthur C. Naylor, senior pastor.  The case is assigned to Judge
Michael B. Kaplan.  At the time of the filing, the Debtor disclosed
$2.68 million in assets and $3.86 million in liabilities.  The
Debtor tapped Allen I. Gorski, Esq. at Gorski & Knowlton PC as
bankruptcy counsel. The Debtor engaged Matthews & Nulty, Inc., as
accountant.


FIRST PHOENIX-WESTON: Hires Griffing as Expert Valuation Witness
----------------------------------------------------------------
First Phoenix-Weston, LLC, et al., seek authority from the U.S.
Bankruptcy Court for the Western District of Wisconsin to employ
The Griffing Group, LLC as expert valuation witness to the
Debtors.

The Debtors anticipates that Sabra Phoenix Wisconsin, LLC  will
object to the Joint Plan of Reorganization on the basis that Sabra
Phoenix disagrees with the Debtors' proposed treatment of Sabra
Phoenix's claims. As such, the Debtors may need to provide expert
testimony relative to the Debtors' compliance with Section 1129,
including providing evidence that the Plan complies with 11 U.S.C.
Section 1129(b)(2)(A)(i)(II).

The Debtors requires Griffing to provide opinions for the Debtors
and their attorneys on the value of Sabra Phoenix's collateral, the
feasibility of the Debtor's plan of reorganization, and the
appropriate interest rate under Section 1129(b)(2)(A)(i)(II),
together with calculations and an expert report for the same.

If needed, the firm's Van Vleet will appear at depositions and
provide testimony at the confirmation hearing currently scheduled
for May 4, 2017.

Griffing will be paid at these hourly rates:

     Van Vleet                  $525
     Directors                  $400
     Senior Analysts            $175

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

Van Vleet, managing principal of The Griffing Group, LLC, assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

Griffing can be reached at:

     Van Vleet
     THE GRIFFING GROUP, LLC
     6821 W. North Avenue
     Oak Park, IL 60302
     Tel: (708) 383-9050

                   About First Phoenix-Weston, LLC

First Phoenix-Weston, LLC, and FPG & LCD, L.L.C., were formed in
2010 to organize, develop, and manage an assisted living and
skilled nursing care facility near three major regional hospitals
in Central Wisconsin including St. Clare's Hospital, which is just
a block away. The Facility combines an assisted living facility
together with a skilled nursing facility in a resort-like
atmosphere for its patients. The business is commonly known as the
"Stoney River" assisted living and rehab. The Facility is comprised
of two integrated businesses: a 35-unit skilled nursing
rehabilitation center (commonly referred to as the skilled nursing
facility, or "SNF"), and a 60- unit assisted living facility (the
"ALF").

First Phoenix-Weston, LLC, and FPG & LCD, L.L.C., filed Chapter 11
bankruptcy petitions (Bankr. W.D. Wisc. Case Nos. 16-12820 and
16-12821) on Aug. 15, 2016. The petitions were signed by Philip
Castleberg, as part-owner. The Debtors estimate assets and
liabilities in the range of $10 million to $50 million. Michael
Best & Friedrich LLP serves as counsel to the Debtors.


FORESIGHT ENERGY: Issues Conditional Notice of Redemption
---------------------------------------------------------
According to a current report on Form 8-K filed with the Securities
and Exchange Commission on March 20, 2017, Foresight Energy LLC and
Foresight Energy Finance Corporation issued a conditional notice of
redemption to Wilmington Trust, National Association, as trustee,
and American Stock Transfer & Trust Company, LLC, as notes
administrator, pursuant to the indenture governing their Senior
Secured Second Lien Exchangeable PIK Notes due 2017 that the
Issuers will redeem all of the outstanding Notes on March 28, 2017,
as such date may be delayed in the Issuers' discretion until such
time as the Redemption Conditions (as defined below) are satisfied.
The redemption price for the Notes will be 100.000% of the
principal amount thereof, plus accrued and unpaid interest thereon
to, but excluding, the Redemption Date, in accordance with the
provisions of the indenture governing the Notes.  The Redemption is
conditioned on the closing of (x) the Issuers' offering of senior
secured second-priority debt securities and (y) FELLC's senior
secured first-priority credit facilities on or prior to the
Redemption Date.

A full-text copy of the regulatory filing is available at:
https://is.gd/73KE6z

                      About Foresight Energy

Foresight Energy L.P. mines and markets coal from reserves and
operations located exclusively in the Illinois Basin.  As of Dec.
31, 2015, the Company has invested over $2.3 billion to construct
state-of-the-art, low-cost and highly productive mining operations
and related transportation infrastructure.  The Company controls
over 3 billion tons of proven and probable coal in the state of
Illinois, which, in addition to making the Company one of the
largest reserve holders in the United States, provides organic
growth opportunities.  The Company's reserves consist principally
of three large contiguous blocks of uniform, thick, high heat
content (high Btu) thermal coal which is ideal for highly
productive long-wall operations.  Thermal coal is used by power
plants and industrial steam boilers to produce electricity or
process steam.

Foresight reported a net loss of $178.6 million in 2016 following a
net loss of $38.68 million in 2015.

                          *     *     *

In September 2016, S&P Global Ratings raised its issuer credit
rating on St. Louis-based Foresight Energy L.P. to 'B-' from 'D'.
The outlook is negative.  "The recent restructuring, including
exchange of the senior notes, along with associated amendments
resolves the previous conditions of default, waives certain
amortization requirements, and restores Foresight's access to its
revolving credit facility with revised covenants.  While we view
this restructuring as a positive development and continue to
consider Foresight's business risk profile to be among the
strongest in the beleaguered coal space, in our view, the company's
capital structure could become unsustainable," S&P said.

As reported by the TCR on March 6, 2017, Moody's Investors Service
upgraded Foresight Energy L.P.'s Corporate Family Rating (CFR) to
'B3' from 'Caa1', and its probability of default rating (PD) to
'B3-PD' from 'Caa1-PD'.  "The upgrade reflects the improved
industry conditions and the company's solid contracted position,
which drives Moody's expectations that Debt/ EBITDA, as adjusted,
will decline from 5.9x at September 30, 2016 to roughly 4.5x by the
end of 2017", says Anna Zubets-Anderson, the lead analyst for
Foresight.

The TCR reported by the TCR on March 3, 2017, that Fitch Ratings
has assigned a first-time Long-Term Issuer Default Rating (IDR) of
'B-' to Foresight Energy LP and Foresight Energy LLC.  Foresight
Energy LLC's new senior secured first lien term loan and new
revolving credit facility ratings are 'B+/RR2' and the new second
lien notes rating is 'CCC/RR6'.  The facilities are to be
guaranteed by Foresight Energy LP.



FOREST PARK FORT WORTH: Unsecureds to Recoup 7%-29% Under Plan
--------------------------------------------------------------
Forest Park Medical Center at Fort Worth, LLC, et al., filed with
the U.S. Bankruptcy Court for the Northern District of Texas a
first amended disclosure statement dated March 17, 2017, referring
to the Debtors' plan of liquidation.

The Court has scheduled a hearing to consider final approval of the
Disclosure Statement and confirmation of the Plan for May 1, 2017,
at 9:30 a.m. Central Time.  Objections to the confirmation of the
Plan must be filed by 5:00 p.m. on April 20, 2017.  Any response to
any objection to the Plan must be filed by 5:00 p.m. on April 27,
2017.  Acceptances or rejections of the Plan must be filed by 5:00
p.m., Central Local Time on April 24, 2017.

Holders of Class 1 – General Unsecured Claims -- estimated at
$6.3 million -- are expected to recover 7% to 29%.

As reported by the Troubled Company Reporter on Feb. 27, 2017, the
Debtor filed with the Court a disclosure statement with respect to
its plan of liquidation, dated Feb. 16, 2017, which stated that
holders of allowed Class 1 claims will receive a beneficial
interest in the Liquidating Trust.  This beneficial interest will
entitle Class 1 claimants to receive a pro rata share of any
distribution allocable to holders of general unsecured claims pari
passu with holders of allowed Class 3 insider claims and Jefe
Plover in the event that Jefe Plover is determined to have an
allowed unsecured claim.

The First Amended Disclosure Statement adds that holders of Allowed
Class 1 Claims will be generally entitled to a pro rata share of
distributions from the Liquidating Trust attributable to holders of
Allowed General Unsecured Claims (which also includes Allowed Class
3 Insider Claims and any General Unsecured Claim Allowed in favor
of Jefe Plover) after the satisfaction of, or allocation of an
appropriate Reserve for: (i) Allowed Administrative Expense Claims
and Priority Claims treated under Article III of the Plan, (ii)
Allowed Class 2 Property Tax Claims, and (iii) the Trust Expenses.
Any right by the FP Equipment Lessors to receive any distribution
pursuant to the Plan, including as an Allowed Class 1 Claim, will
be subject to, and limited by, the terms of the Forest Park
Stipulation, including the subordination provisions found at pages
5 and 6, paragraph K.b.i. and ii.

Any right by Centennial to receive any distribution pursuant to the
Plan, including as an Allowed Class 1 Claim, will be subject to,
and limited by, the terms of the Centennial stipulation, including
the subordination provisions found at pages 3 and 4, paragraph
H.(ii).  In determining the pro rata share of any distribution to
be made to the holders of any Allowed Class 1 Claims, the
Liquidating Trustee will also take into account any equitable
subordination or recharacterization applicable to all or any
portion of any Allowed Class 1 Claim, Allowed Class 3 Claim and
Allowed Class 4 Claim, either by contract or based on an order of
the Court.

A copy of the First Amended Disclosure Statement is available at:

          http://bankrupt.com/misc/txnb16-40198-612.pdf

         About Forest Park Medical Center at Fort Worth

Forest Park Medical Center at Fort Worth, LLC, is a doctor-owned
Texas limited liability company that owns and operates the Forest
Park Medical Center, a state of the art medical facility,
including private rooms, family suites and intensive care rooms
located in West Fort Worth, Texas.  The hospital employs 175
persons on a full-time or part-time basis.  The hospital offers a
broad range of surgical services.

Forest Park Medical Center at Fort Worth filed a Chapter 11
bankruptcy petition (Bankr. N.D. Tex. Case No. 16-40198) in Ft.
Worth, Texas, on Jan. 10, 2016.  Judge Russell F. Nelms presides
over the case.

The Debtor estimated assets of $10 million to $50 million and debt
of $50 million to $100 million.

J. Robert Forshey, Esq., and Jeff P. Prostok, Esq., at Forshey &
Prostok, LLP, serve as the Debtor's Chapter 11 counsel.  Ronald
Winters at Alvarez & Marsal Healthcare Industry Group, LLC serves
as the Debtor's CRO.  The Debtor tapped SSG Advisors, LLC and
Chiron Financial Group, Inc. as co-investment bankers.

Vibrant Healthcare Fort Worth, LLC, and FPMC Services, LLC run the
Debtor's hospital in Forth Worth.  Vibrant is the manager of the
hospital operations of Debtor, and FPMC Services employs the
employees at Debtor's hospital and those dedicated to servicing
the hospital's "back office" operations.  They are represented by
William A. Brewer III, Esq., Michael J. Collins, Esq., and Robert
M. Millimet, Esq., at Brewer, Attorneys & Counselors.

An Official Committee of Unsecured Creditors has been appointed in
this case by the United States Trustee, and is represented by Cole
Schotz PC and Arent Fox, LLP lawyers.


FUNCTION(X) INC: Currently in Default Under 2016 Debentures
-----------------------------------------------------------
As reported on Function(X) Inc.'s Current Report on Form 8-K filed
with the Securities and Exchange Commission on July 13, 2016, on
July 12, 2016, the Company closed a private placement of $4,444,444
principal amount of convertible debentures and common stock
purchase warrants.  The Debentures and Warrants were issued
pursuant to a Securities Purchase Agreement, dated July 12, 2016,
by and among the Company and certain accredited investors within
the meaning of the Securities Act of 1933, as amended.

The Company is currently in default under two of the Debentures
that remain outstanding representing approximately 19% of the
principal amount issued in the Private Placement for failure to
make certain amortization payments, including the payment due in
March 2017 and for failure to maintain the Minimum Cash Reserve.
Pursuant to the terms of the Debentures, the failure to cure the
non-payment of amortization or failure to maintain the Minimum Cash
Reserve within three trading days after the due date constituted an
Event of Default.  Following the occurrence of an event of default,
among other things: (1) at the Purchaser's election, the
outstanding principal amount of the Debentures, plus accrued but
unpaid interest, plus all interest that would have been earned
through the one year anniversary of the original issue date if such
interest has not yet accrued, liquidated damages and other amounts
owed through the date of acceleration, shall become, immediately
due and payable in either cash or stock pursuant to the terms of
the Debentures; and (2) the interest rate on the Debentures will
increase to the lesser of 18% or the maximum allowed by law.  In
addition to other remedies available to the Purchasers, the
Company's obligation to repay amounts due under the Debentures is
secured by a first priority security interest in and lien on all of
the Company's assets and property, including our intellectual
property, and such remedies can be exercised by the Purchasers
without additional notice to the Company.

Under terms of the $3,000,000 Secured Convertible Note issued in
connection with the acquisition of Rant, a default under other
indebtedness owed by us constitutes a default under the Rant Note.
As a result of such Event of Default, the holder of the Rant Note
has executed a waiver that provides that, until May 15, 2017, the
events of default arising out of the failure to pay the amounts due
under the Debentures as of the date of the waiver and the failure
by us to maintain the Minimum Cash Reserve will not constitute
events of default for purposes of the Rant Note.  As a result of
the failure to make the amortization payments to the Debenture
holders and the failure by us to maintain the Minimum Cash Reserve,
the Rant Note is also in default, and such default is not covered
by the foregoing waiver.

                     About Function(x)Inc.

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

The Company incurred a net loss of $63.68 million for the year
ended June 30, 2016, compared to a net loss of $78.53 million for
the year ended June 30, 2015.  As of Dec. 31, 2016, Function(x) had
$31.80 million in total assets, $27.94 million in total liabilities
and $3.85 million in total stockholders' equity.

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


FYNDERS INC: Hires Hershman Fallatrom as Accountant
---------------------------------------------------
Fynders, Inc., et al., seek authority from the U.S. Bankruptcy
Court for the District of Massachusetts to employ the Hershman
Fallatrom & Crowley, Inc., as accountant to the Debtors.

Fynders, Inc. requires Hershman Fallatrom to prepare and file the
necessary tax returns of the Debtors.

Hershman Fallatrom will be paid at the hourly rate of $100-$280.

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

Patrick J. Crowley, member of Hershman Fallatrom & Crowley, Inc.,
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.

Hershman Fallatrom can be reached at:

     Patrick J. Crowley
     HERSHMAN FALLATROM & CROWLEY, INC.
     255 Park Ave., Suite 705
     Worcester, MA 01609
     Tel: (508) 754-0800

                   About Fynders, Inc.

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

Fynders, Inc., filed a Chapter 11 petition (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. The Debtor is represented by David B. Madoff,
Esq. at Madoff & Khoury LLP. At the time of filing, the Debtor had
$139,750 in total assets and $2.21 million in total liabilities.

Keepers has also filed a Chapter 11 petition concurrently with
Fynders, Inc.

Previously, on June 23, 2010, the Debtors filed jointly
administered petitions under Chapter 11 of the Bankruptcy Code, In
re Fynders, Inc., 10-43170 and In re Keepers, Inc., 10-43171. The
Court confirmed the Debtors' Combined Plan of Reorganization and
Disclosure Statement on December 21, 2010.

Although the Debtors were successful in completing their plan
payments to the IRS and DOR, additional financial difficulties led
to the creation of substantial new tax debt, as well as an
inability to stay current with their vendors which led to the
current bankruptcy filing. Keepers was temporarily closed, in order
to complete additional renovations that will enable it to increase
sales. Keepers anticipates reopening in mid-April.

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


GABRIELS TOWING: Hires Collins, Vella & Casello as Attorney
-----------------------------------------------------------
Gabriels Towing & Recovery, Inc., seeks authorization from the U.S.
Bankruptcy Court for the District of New Jersey to employ Collins,
Vella & Casello, LLC as attorney for Debtor-in-Possession.

The Debtor requires the Firm to:

     a. represent the Debtor in Possession in a Chapter 11 case;

     b. examine the Debtor's financial affairs; and

     c. assist the Debtor in Possession in preparing a Chapter 11
plan of reorganization.  

The Firm will be paid at these hourly rates:

     Joseph Casello                  $400
     Associates                      $250

The Firm has received a $2,500 retainer and $1,717 to pay the
filing fee.

Joseph Casello, Esq., member with the firm of Collins, Vella &
Casello, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtor and
its estates.

The Firm may be reached at:

     Joseph Casello, Esq.
     Collins, Vella & Casello, LLC
     2317 Route 34, Suite 1A
     Manasquan, NJ 08736
     Tel: (732)751-1766

             About Gabriels Towing & Recovery, Inc.

Gabriels Towing & Recovery, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. D.N.J. Case No. 17-13489) on February 23, 2017.
Joseph Casello, Esq.. at Collins, Vella & Casello, LLC serves as
bankruptcy counsel.  The Debtor's assets and liabilities are both
below $1 million.


GANDER MOUNTAIN: Creditors' Panel Hires FTI as Financial Advisor
----------------------------------------------------------------
The Official Committee of Unsecured Creditors of Gander Mountain
Company, Overton's, Inc., et al., seeks authorization from the U.S.
Bankruptcy Court for the District of Minnesota to retain FTI
Consulting, Inc., as financial advisor for the Committee, nunc pro
tunc to March 16, 2017.

The Committee requires FTI to:

     a. assist in the review of financial related disclosures
required by the Court, including the Schedules of Assets and
Liabilities, the Statement of Financial Affairs and Monthly
Operating Reports;

     b. assist in the preparation of analyses required to assess
any proposed Debtor-In- Possession ("DIP") financing or use of cash
collateral;

     c. assist with the assessment and monitoring of the Debtors'
short term cash flow, liquidity, and operating results;

     d. assist the review of the Debtors' proposed key employee
retention and other employee benefit programs;

     e. assist the review of the Debtors' analysis of core business
assets and the potential disposition or liquidation of non-core
assets;

     f. assist the review of the Debtors' cost/benefit analysis
with respect to the affirmation or rejection of various executory
contracts and leases;

     g. assist the review of the Debtors' identification of
potential cost savings, including overhead and operating expense
reductions and efficiency improvements;

     h. assist in the review and monitoring of the asset sale
process, including, but not limited to an assessment of the
adequacy of the marketing process, completeness of any buyer lists,
review and quantifications of any bids;

     i. assist with review of any tax issues associated with, but
not limited to, claims/stock trading, preservation of net operating
losses, refunds due to the Debtors, plans of reorganization, and
asset sales;

     j. assist in the review of the claims reconciliation and
estimation process;

     k. assist in the review of other financial information
prepared by the Debtors, including, but not limited to, cash flow
projections and budgets, business plans, cash receipts and
disbursement analysis, asset and liability analysis, and the
economic analysis of proposed transactions for which Court approval
is sought;

     l. attend meetings and assist in discussions with the Debtors,
potential investors, banks, other secured lenders, and any other
official committees organized in these chapter 11 proceedings, the
U.S. Trustee, other parties in interest and professionals hired by
the same, as requested;

     m. assist in the review and/or preparation of information and
analysis necessary for the confirmation of a plan and related
disclosure statement in these chapter 11 proceedings;

     n. assist in the evaluation and analysis of avoidance actions,
including fraudulent conveyances and preferential transfers;

     o. assist in the prosecution of Committee responses/objections
to the Debtors' motions, including attendance at depositions and
provision of expert reports/testimony on case issues as required by
the Committee; and

     p. render other general business consulting or such other
assistance as the Committee or its counsel may deem necessary that
are consistent with the role of a financial advisor and not
duplicative of services provided by other professionals in this
proceeding.

FTI will be paid at these hourly rates:

    Senior Managing Directors                      $910-$1,050
    Directors/Senior Directors/Managing Directors   $675-$835
    Consultants/Senior Consultants                  $380-$605
    Administrative/Paraprofessionals/Associates     $135-$265
      
FTI will also be reimbursed for reasonable out-of-pocket expenses
incurred.

Matthew Diaz, senior managing director with FTI Consulting, Inc.,
assured the Court that the firm does not represent any interest
adverse to the Debtors and their estates.

FTI can be reached at:

       Matthew Diaz
       FTI Consulting, Inc.
       Three Times Square, 9th Floor
       New York, NY, 10036
       Tel: +1 212 247 1010
       Fax: +1 212 841 9350
       E-mail: matt.diaz@fticonsulting.com

                     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
http://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; 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.

On March 13, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee retained
Lowenstein Sandler LLP and Barnes & Thornburg LLP as counsel; and
Houlihan Lokey Capital Inc. as investment banker and financial
advisor.


GANDER MOUNTAIN: Has Interim Nod on $110-Mil DIP Loan, Cash Use
---------------------------------------------------------------
Judge Michael E. Ridgway of the U.S. Bankruptcy Court for the
District of Minnesota authorized Gander Mountain Company and
Overton's, Inc., to obtain secured, superpriority postpetition
loans, advances and other financial accommodations, on an interim
basis for a period through and including the date of the Final
Hearing.

The Debtors are authorized to request extensions of credit from
Wells Fargo Bank, National Association, as administrative agent and
collateral agent under the DIP Facility up to an aggregate
principal amount of $110,000,000 at any one time outstanding.

The Debtors are also authorized to use advances of credit under the
DIP Facility only for the repayment in full in cash of all
remaining Prepetition ABL Obligations upon the entry of the Final
Order and solely for:

    (i) postpetition capital expenditures, operating expenses and
other working capital;

   (ii) certain transaction fees and expenses;

  (iii) permitted payment of costs of administration of the Cases,
including professional fees;

   (iv) adequate protection payments to the Prepetition Secured
Creditors; and

    (v) expenses permitted under the DIP Loan Documents.

As of the Petition Date, the Debtors had outstanding secured debt
of not less than $389,570,718 to Wells Fargo Bank, National
Association, as administrative agent and collateral agent and
various lenders pursuant to that certain Prepetition ABL Credit
Agreement.

In addition, the Debtors also had outstanding secured debt not less
than $35,000,000, as of the Petition Date, to Pathlight Capital
LLC, as administrative agent and collateral agent and various
lenders pursuant to that certain Term Loan Credit Agreement.

The Debtors acknowledged that all of its cash, including the cash
in their deposit accounts, wherever located, whether as original
collateral or proceeds of other Prepetition Collateral, constitute
cash collateral and is prepetition collateral of the Wells Fargo
and Pathlight Capital.

Wells Fargo is granted allowed superpriority administrative expense
claim status to all obligations owing under the DIP Credit
Agreement and the other DIP Loan Documents, as well as an
automatically perfected security interests in and liens on all of
the DIP Collateral, including,  without limitation, all property
constituting cash collateral, for the benefit of the DIP Credit
Parties.

Each of Wells Fargo and Pathlight Capital is granted, among other
things, valid and perfected replacement and additional security
interests in, and liens on all of the Debtors' right, title and
interest in, to and under all DIP Collateral.  As further adequate
protection of their interests, Wells Fargo and Pathlight Capital
were each granted an allowed administrative claim against the
Debtors' estates to the extent that the adequate protection liens
do not adequately protect against any diminution in value of Wells
Fargo's and Pathlight Capital's respective interests in the
prepetition collateral.

Wells Fargo, on behalf of Prepetition ABL Creditors, will also
receive:

   (a) the current payment of the reasonable and documented
out-of-pocket fees and expenses of the financial advisors and
attorneys of the Prepetition ABL Creditors;

   (b) until repayment in full of the Prepetition ABL Obligations,
payment of all accrued and unpaid interest at the default rate as
provided in the Prepetition ABL Credit Agreement;

   (c) payment of the Prepetition ABL Obligations from the proceeds
of DIP Collateral;

   (d) upon the entry of the Final Order, the payment in full of
any remaining Prepetition ABL Obligations, and

   (e) upon the earliest to occur of: the closing of a sale of all
or substantially all of the Debtors' assets, May 15, 2017, and
commencement of a Challenge, payment of $500,000 into the
Prepetition ABL Indemnity Reserve maintained at Wells Fargo Bank,
National Association to secure contingent indemnification,
reimbursement or similar continuing obligations arising under or
related to the Prepetition ABL Credit Documents.

Pathlight Capital, on behalf of the Prepetition Term Loan Creditors
will also receive:

   (a) the current payment of the reasonable and documented
out-of-pocket fees and expenses of the financial advisors and
attorneys of the Prepetition Term Loan Creditors;

   (b) until repayment in full of the  Prepetition Term
Obligations, payment of all accrued and unpaid interest at the
default rate as provided in the Prepetition Term Loan Agreement;

   (c) upon the payment in full in cash of all DIP Obligations and
Prepetition ABL Obligations, payment of $500,000 into the
Prepetition Term Loan Indemnity Reserve maintained at First
Republic Bank to secure contingent indemnification, reimbursement
or similar continuing obligations arising under or related to the
Prepetition Term Loan Documents; and

   (d) a Consent Fee in the amount of $350,000.

A full-text copy of the Interim Order, dated March 15, 2017, is
available at https://is.gd/ldFN78

                      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
http://www.Overtons.com/  

Gander Mountain and Overton's Inc. 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; 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. Houlihan Lokey Capital Inc. serves as the Debtors'
Investment Banker.

On March 13, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors. The committee members
are: (1) Ellett Brothers; (2) Carhartt, Inc.; (3) Smith & Wesson
Corp; (4) Pure Fishing, Inc.; (5) Benelli USA; (6) Vista Outdoor
Sales, LLC; (7) National Retail Properties, Inc.; (8) Liberty Safe
and Security Products, Inc.; and (9) DDR Corp.  

The Committee hired Jeffrey Cohen, Esq. at Lowenstein Sandler LLP
as its counsel and Connie Lahn, Esq., Christopher Knapp, Esq. and
Roger Maldonado, Esq. at Barnes & Thornburg LLP as co-counsel.


GASTAR EXPLORATION: Ares Management Reports 15.8% Equity Stake
--------------------------------------------------------------
In an amended Schedule 13D filed with the Securities and Exchange
Commission, these reporting persons disclosed beneficial ownership
of shares of common stock of Gastar Exploration as of March 20,
2017:

                                    Shares       Percentage
                                  Beneficially       of
  Name                               Owned         Shares
  ----                            ------------   ----------
AF V Energy I AIV B1, L.P.         10,302,272        5.5%
ACOF Investment Management LLC     29,408,305       15.8%
Ares Management LLC                29,408,305       15.8%
Ares Management Holdings L.P.      29,408,305       15.8%
Ares Holdco LLC                    29,408,305       15.8%
Ares Holdings Inc.                 29,408,305       15.8%
Ares Management, L.P.              29,408,305       15.8%
Ares Management GP LLC             29,408,305       15.8%
Ares Partners Holdco LLC           29,408,305       15.8%

              Second Securities Purchase Agreement
     
On March 3, 2017, the purchasers acquired $125.0 million in
aggregate principal amount of the Company's Convertible Notes
pursuant to the Securities Purchase Agreement.  On March 20, 2017,
the Purchasers and the Issuer entered into a second securities
purchase agreement, pursuant to which on March 21, 2017, the
Purchasers acquired an additional $75 million aggregate principal
amount of the Issuer's Convertible Notes.  If on or before July 3,
2017, the Issuer obtains the Requisite Stockholder Approval, then
(i) $37.5 million principal amount of the Additional Convertible
Notes (together with the originally issued $125.0 million principal
amount of Convertible Notes) will become convertible at any time at
the option of the holder into shares of Common Stock, or cash or a
combination of cash and Conversion Shares in accordance with the
terms of the Indenture and (ii) the remaining $37.5 million
principal amount of the Additional Notes will be required to be
repurchased by the Issuer pursuant to a conditional mandatory
repurchase obligation of the Issuer under the Second Securities
Purchase Agreement, in exchange for the issuance of (a) 25,456,521
newly issued shares of Common Stock, and (b) 2,000 shares of the
Issuer's Special Voting Preferred Stock, par value $0.01 per share.
Under the Mandatory Repurchase, one Repurchase Share would be
issued for each approximately $1.47 of outstanding principal of the
repurchased Additional Convertible Notes, which was based on the
10-day volume weighted average trading price of the Common Stock
for the period ended March 17, 2017.  In the event the Requisite
Stockholder Approval is not obtained, no Additional Convertible
Notes will be repurchased pursuant to the Mandatory Repurchase.

The principal terms of the Additional Convertible Notes are
governed by the Indenture, as supplemented by a First Supplemental
Indenture dated March 21, 2017.  Under the Indenture, as
supplemented, the Additional Convertible Notes have substantially
identical terms and are subject to substantially the same covenants
and events of default as the originally issued $125.0 million
principal amount of Convertible Notes.

Also on March 20, 2017, the AF V Energy Holdings, L.P. entered into
Amendment No. 1 to the Term Loan.  The Term Loan Amendment permits
the issuance of the Additional Convertible Notes in accordance with
Second Securities Purchase Agreement.

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

                     https://is.gd/aOMYsZ

                   About Gastar Exploration

Houston, Texas-based Gastar Exploration Inc. --
http://www.gastar.com/-- is an independent energy company engaged
in the exploration, development and production of oil, condensate,
natural gas and natural gas liquids in the United States.  Gastar's
principal business activities include the identification,
acquisition, and subsequent exploration and development of oil and
natural gas properties with an emphasis on unconventional reserves,
such as shale resource plays.  

Gastar reported a net loss attributable to common stockholders of
$103.53 million on $58.25 million of total revenues for the year
ended Dec. 31, 2016, compared to a net loss attributable to common
stockholders of $473.98 million on $107.29 million of total
revenues for the year ended Dec. 31, 2015.

The Company's balance sheet as of Dec. 31, 2016, showed $300.20
million in total assets, $440.63 million in total liabilities and a
total stockholders' deficit of $140.43 million.

                          *      *      *

As reported by the TCR on March 15, 2016, Standard & Poor's Ratings
Services lowered its corporate credit rating on Gastar Exploration
to 'CCC-' from 'CCC+'.  The downgrade follows Gastar's announcement
that it had just $29 million of cash on hand and a fully drawn
revolver.  The company's borrowing base current stands at $180
million, but will be reduced to $100 million at the earlier of the
close of the Appalachian asset sale or April 10, 2016.  Proceeds
from the Appalachian asset sale are expected to be $80 million.

In June 2016, Moody's Investors Service downgraded the Corporate
Family Rating of Gastar to 'Caa3' from 'Caa1'.  The rating outlook
was changed to 'negative' from 'stable'.  The downgrade of Gastar's
CFR to Caa3 reflects the company's weakened liquidity and reduced
size following the sale of its Appalachian assets in April 2016.


GASTAR EXPLORATION: Sets May 2 Meeting on Notes Conversion
----------------------------------------------------------
Gastar Exploration Inc. announced on March 20, 2017, that it will
hold a special meeting of stockholders on May 2, 2017 at which the
Company's stockholders will consider and vote upon a proposal to
approve the conversion rights of its Convertible Notes due 2022
issued to Ares Management, L.P., which such Notes will be
convertible into common stock, par value $0.001 per share of the
Company or, in certain circumstances, cash in lieu of Common Stock
or a combination of cash and shares of Common Stock.  The proposal
is being voted upon pursuant to the listing standards of the NYSE
MKT stock exchange.

Company common stockholders of record as of the close of business
on March 30, 2017, will be entitled to notice of, and to vote at,
the special meeting, except, in accordance with NYSE MKT policy,
holders of common stock issued to funds managed by affiliates of
Ares Management, L.P., on March 3, 2017 will not be entitled to
vote on the proposal.

                          Proxy Statement

The Company has agreed to use its reasonable best efforts to obtain
on or before July 3, 2017 any and all stockholder approvals that
would be required under the listing standards of The NYSE MKT to
permit all of the Company's recently issued Convertible Notes due
2022 (the "Notes") to be converted into shares of common stock (the
"Common Stock"), par value $0.001 per share of the Company (the
"Stockholder Approval").  

In connection with the special meeting, the Company expects to file
a Preliminary Proxy Statement followed by a Definitive Proxy
Statement with the SEC regarding the special meeting of
stockholders and the proposal for Stockholder Approval.  INVESTORS
AND SECURITY HOLDERS ARE URGED TO READ THE PRELIMINARY PROXY
STATEMENT AND THE DEFINITIVE PROXY STATEMENT AND OTHER RELEVANT
MATERIALS CAREFULLY AND IN THEIR ENTIRETY WHEN THEY ARE FILED WITH
THE SEC BECAUSE THEY WILL CONTAIN IMPORTANT INFORMATION ABOUT THE
SPECIAL MEETING OF STOCKHOLDERS AND THE PROPOSAL FOR STOCKHOLDER
APPROVAL.  

The Preliminary Proxy Statement and the Definitive Proxy Statement,
and any amendments or supplements and other relevant documents,
will be available upon their filing free of charge through the
website maintained by the SEC at http://www.sec.gov/or by calling
the SEC at telephone number 1-800-SEC-0330.

Free copies of these documents will also be made available after
filing with the SEC from the Company's Web site at
http://www.gastar.com/or by writing to Secretary, Gastar
Exploration Inc., 1331 Lamar Street, Suite 650, Houston, Texas
77010.


                 Participants in the Solicitation

The Company and its directors and executive officers are deemed to
be participants in the solicitation of proxies from the
stockholders of the Company in connection with the Stockholder
Approval. Information regarding the Company's directors and
executive officers is included, or incorporated by reference in,
the Company's Annual Report on Form 10-K for the fiscal year ended
December 31, 2016, filed with the SEC.  Other information regarding
the participants in such proxy solicitation and a description of
their direct and indirect interests, by security holdings or
otherwise, will be included in the Preliminary Proxy Statement and
the Definitive Proxy Statement.

A full-text copy of the regulatory filing is available at
https://is.gd/zpwpM4

                     About Gastar Exploration

Houston, Texas-based Gastar Exploration Inc. --
http://www.gastar.com/-- is an independent energy company engaged
in the exploration, development and production of oil, condensate,
natural gas and natural gas liquids in the United States.  Gastar's
principal business activities include the identification,
acquisition, and subsequent exploration and development of oil and
natural gas properties with an emphasis on unconventional reserves,
such as shale resource plays.  

                         *      *      *

As reported by the TCR on March 15, 2016, Standard & Poor's Ratings
Services lowered its corporate credit rating on Gastar Exploration
to 'CCC-' from 'CCC+'.  The downgrade follows Gastar's announcement
that it had just $29 million of cash on hand and a fully drawn
revolver.  The company's borrowing base current stands at $180
million, but will be reduced to $100 million at the earlier of the
close of the Appalachian asset sale or April 10, 2016.  Proceeds
from the Appalachian asset sale are expected to be $80 million.

In June 2016, Moody's Investors Service downgraded the Corporate
Family Rating of Gastar to 'Caa3' from 'Caa1'.  The rating outlook
was changed to 'negative' from 'stable'.  The downgrade of Gastar's
CFR to 'Caa3' reflects the company's weakened liquidity and reduced
size following the sale of its Appalachian assets in April 2016.


GENERAL WIRELESS: Hires Pepper Hamilton as Co-counsel
-----------------------------------------------------
General Wireless Operations Inc., d/b/a Radioshack, et al., seek
authority from the U.S. Bankruptcy Court for the District of
Delaware to employ Pepper Hamilton LLP as co-counsel to the
Debtors.

General Wireless requires Pepper Hamilton to:

   (a) advise the Debtors of their rights, powers, and duties as
       Debtors and debtors in possession under chapter 11 of the
       Bankruptcy Code;

   (b) take action to protect and preserve the Debtors' estates,
       Including the prosecution of actions on the Debtors'
       behalf, the defense of actions commenced against the
       Debtors in the chapter 11 case, the negotiation of
       disputes in which the Debtors are involved, and the
       preparation of objections to claims filed against the
       Debtors;

   (c) assist in preparing on behalf of the Debtors, motions,
       applications, answers, orders, reports, and papers in
       connection with the administration of the Debtors'
       estates, coordinating service of the same and prosecuting
       the same;

   (d) prosecute on behalf of the Debtors the proposed plan and
       seek approval of all transactions contemplated therein and
       in any amendments thereto; and

   (e) perform other necessary or desirable legal services in
       connection with the chapter 11 case.

Pepper Hamilton will be paid at these hourly rates:

     David M. Fournier, Partner          $765
     Todd A. Feinsmith, Partner          $835
     Kay S. Kress, Partner               $620
     Michael J. Custer, Associate        $485
     Kate A. Mahoney, Associate          $330
     Monica A. Molitor, Paralegal        $280
     Rebecca S. Hudson, Paralegal        $240

Pepper Hamilton received by wire transfer on February 24, 2017, a
retainer (the "Pre-petition Retainer") in the amount of $100,000.
On March 6, 2017, Pepper Hamilton applied its pre-petition invoice
in the amount of $88,756.50 to the Pre-petition Retainer for
services rendered and expenses incurred on behalf of the Debtors in
connection with the commencement of the bankruptcy case. Also on
March 6, 2017, the Debtors (i) replenished the Pre-petition
Retainer in the amount of $88,756.50, plus an additional $6,868.00
for bankruptcy filing fees; and (ii) provided Pepper Hamilton a
post-petition retainer (the "Post-petition Retainer") in the amount
of $300,000. On March 8, 2017, prior to the commencement of the
bankruptcy case, Pepper Hamilton applied the entire $106,868.00
from its Pre-petition Retainer to its remaining accrued prepetition
fees and expenses. Pepper Hamilton continues to hold the
Post-petition Retainer in the amount of $300,000.

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

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

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

   Response:  No.

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

   Response:  No.

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

   Response:  Pepper Hamilton represented the Debtors for less
              than two weeks prior to the commencement of the
              chapter 11 cases. The material financial terms for
              the prepetition engagement remained the same, as
              the engagement was based on Pepper Hamilton's
              standard hourly rates. The billing rates and
              material financial terms for the postpetition
              period remain the same as the prepetition period,
              subject to an annual adjustment in hourly rates in
              accordance with the firm's standard practice. Such
              adjustments typically occur on January 1 of each
              year.

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

   Response:  The Debtors, Jones Day and Pepper Hamilton expect
              to develop a prospective budget and staffing plan
              to comply with the U.S. Trustee's requests for
              information and additional disclosures, recognizing
              that in the course of these large chapter 11 cases,
              there may be unforeseeable fees and expenses that
              will need to be addressed by the Debtors, Jones
              Day and Pepper Hamilton.

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

Pepper Hamilton can be reached at:

     David M. Fournier, Esq.
     PEPPER HAMILTON LLP
     1313 N Market Street, Suite 5100
     Wilmington, DE 19801
     Tel: (302) 777-6500
     Fax: (302) 421-8390
     E-mail: fournierd@pepperlaw.com

                About General Wireless Operations Inc.,
                         d/b/a Radioshack

Based in Fort Worth, Texas, General Wireless Operations Inc., doing
business as RadioShack -- http://www.RadioShack.com -- operates a
chain of electronics stores. Its predecessor, RadioShack Corp.,
then with 4,000 locations, sought Chapter 11 protection (Bankr. D.
Del. Case No. 15-10197) in February 2015 and announced plans to
close underperforming stores. In March 2015, Standard General
affiliate General Wireless won court approval to purchase
RadioShack Corp.'s assets, gaining ownership of around 1,700
RadioShack locations. Two years later, General Wireless commenced
its own bankruptcy case, announcing plans to close 200 of 1,300
remaining stores.

General Wireless Operations Inc., and its affiliates based in Ft.
Worth, TX, filed a Chapter 11 petition (Bankr. D. Del. Lead Case
No. 17-10506) on March 8, 2017. Pepper Hamilton LLP, as counsel,
Jones Day as co-counsel, Prime Clerk, LLC as claims and noticing
agent, Loughlin Management Partners & Company, Inc.

In its petition, the Debtor estimated $100 million to $500 million
in both assets and liabilities. The petition was signed by Bradford
Tobin, SVP, general counsel.



GENERAL WIRELESS: Hires Prime Clerk as Administrative Advisor
-------------------------------------------------------------
General Wireless Operations Inc., d/b/a Radioshack, et al., seek
authority from the U.S. Bankruptcy Court for the District of
Delaware to employ Prime Clerk as administrative advisor to the
Debtors.

General Wireless requires Prime Clerk to:

   (a) assist the Debtors in solicitation, balloting and
       tabulation of votes, and prepare any related reports, as
       required in support of confirmation of a chapter 11 plan,
       and in connection with such services, process requests for
       documents from parties-in-interest, including, if
       applicable, brokerage firms, bank back-offices and
       institutional holders;

   (b) prepare an official ballot certification and, if
       necessary, testify in support of the ballot tabulation
       results;

   (c) assist with the preparation of the Debtors' schedules of
       assets and liabilities and statements of financial affairs
       and gather data in conjunction therewith;

   (d) manage and coordinate any distributions pursuant to a
       chapter 11 plan; and

   (e) provide such other processing, solicitation, balloting and
       other administrative services described in the Services
       Agreement, but not included in the Section 156(c)
       Application, as may be requested from time to time by the
       Debtors, the Court or the office of the Clerk of the
       Bankruptcy Court for the District of Delaware.

Prime Clerk will be paid at these hourly rates:

     Analyst                            $30-$50
     Technology Consultant              $35-$95
     Consultant/Senior Consultant       $65-$165
     Director                           $175-$195
     COO and Executive VP               No Charge
     Solicitation Consultant            $190
     Director of Solicitation           $210

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

Michael J. Frishberg, co-president and chief operating officer of
Prime Clerk, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and (a) is not creditors, equity security holders or insiders
of the Debtor; (b) has not been, within two years before the date
of the filing of the Debtor's chapter 11 petition, directors,
officers or employees of the Debtor; and (c) does not have an
interest materially adverse to the interest of the estate or of any
class of creditors or equity security holders, by reason of any
direct or indirect relationship to, connection with, or interest
in, the Debtor, or for any other reason.

Prime Clerk can be reached at:

     Michael J. Frishberg
     PRIME CLERK
     830 3rd Avenue, 9th Floor
     New York, NY 10022
     Tel: (212) 257-5450

                About General Wireless Operations Inc.,
                         d/b/a Radioshack

Based in Fort Worth, Texas, General Wireless Operations Inc., doing
business as RadioShack -- http://www.RadioShack.com -- operates a
chain of electronics stores. Its predecessor, RadioShack Corp.,
then with 4,000 locations, sought Chapter 11 protection (Bankr. D.
Del. Case No. 15-10197) in February 2015 and announced plans to
close underperforming stores. In March 2015, Standard General
affiliate General Wireless won court approval to purchase
RadioShack Corp.'s assets, gaining ownership of around 1,700
RadioShack locations. Two years later, General Wireless commenced
its own bankruptcy case, announcing plans to close 200 of 1,300
remaining stores.

General Wireless Operations Inc., and its affiliates based in Ft.
Worth, TX, filed a Chapter 11 petition (Bankr. D. Del. Lead Case
No. 17-10506) on March 8, 2017. Pepper Hamilton LLP, as counsel,
Jones Day as co-counsel, Prime Clerk, LLC as claims and noticing
agent, Loughlin Management Partners & Company, Inc.

In its petition, the Debtor estimated $100 million to $500 million
in both assets and liabilities. The petition was signed by Bradford
Tobin, SVP, general counsel.


GENERAL WIRELESS: Taps A&G Realty as Real Estate Consultant
-----------------------------------------------------------
General Wireless Operations Inc., d/b/a Radioshack, et al., seek
authority from the U.S. Bankruptcy Court for the District of
Delaware to employ A&G Realty Partners, LLC, as real estate
consultant and advisor to the Debtors.

General Wireless requires A&G Realty to:

   a. consult with the Debtors to discuss the Debtors' goals,
      objectives and financial parameters in relation to the
      Leases;

   b. provide guidance and advice as may be needed;

   c. negotiate with the landlords of the Leases and other third
      parties on behalf of the Debtors in order to assist the
      Debtors in selling their Leases;

   d. negotiate with landlords of the Leases and other third
      parties on behalf of the Debtors in order to assist the
      Debtors in obtaining Lease Claim Mitigations; and

   e. report periodically to the Debtors regarding the status of
      negotiations and the performance of the Services.

A&G Realty will be paid as follows:

     a. Lease Sales. For each Lease listed on Schedule A to the
        Services Agreement (the "Schedule A Leases") sale
        negotiated by A&G Realty on behalf of the Debtors, A&G
        Realty shall earn and be paid a fee of four and
        one-half percent (4.5%) of the Gross Proceeds of such
        sale per Lease. This includes, but is not limited to,
        sales, assignment or subleases of all or part of the
        Lease or designation rights or the landlord's payment to
        the Debtors to terminate their respective Lease. A&G
        Realty shall be paid its fee upon the closing of the sale
        transaction. For each Lease listed on Schedule B to the
        Services Agreement (the "Schedule B Leases") sale
        negotiated by A&G Realty Services on behalf of the
        Debtors, A&G Realty shall earn and be paid a fee of three
        percent (3%) of the Gross Proceeds of such sale per
        Lease. This includes, but is not limited to, sales,
        assignment or subleases or all or part of the Lease or
        designation rights or the Landlord's payment to the
        Debtors to terminate their respective Lease. A&G Realty
        shall be paid its fee upon the closing of the sale
        transaction.

     b. Lease Claim Mitigations. For mitigation of pre and post
        petition cure costs, administrative and stub rent
        negotiated by A&G Realty on behalf of the Debtors with
        respect to the Schedule A Leases, A&G Realty shall
        earn and be paid a fee for the waiver or reduction of
        these costs in an amount  equal to 5% of the amount
        waived or reduced.

     c. FF&E Sales. A&G Realty shall sell the FF&E in the event
        that the Debtors desire to sell it and a landlord agrees
        to purchase it for the minimum agreed upon fee, then A&G
        Realty shall be entitled to and paid a fee in the amount
        of ten percent (10%) for such sale.

     d. Other Services. A&G Realty will be compensated at a rate
        of $400 per hour for all services required by the Debtors
        that are not covered by the Services Agreement. The
        Services must be pre-approved by the Debtors.

     e. Expenses and Disbursements. Upon prior written consent of
        the Debtors the Debtors will reimburse A&G Realty for A&G
        Realty's reasonable out-of-pocket expenses, including,
        but not limited to, legal, marketing and mailing costs
        and travel expenses, in accordance with the Debtors'
        Travel and Expense Policy, but not legal fees incurred
        with connection with its retention. Any reimbursable
        expenses shall be paid to A&G Realty with ten (10)
        business days after the Debtors' of an invoice.

     f. Retainer. The Debtors shall pay A&G Realty a retainer fee
        in the amount of $150,000. The retainer is non-refundable
        and shall be applied to A&G Realty's fees requiring
        payment under the terms of the Services Agreement.

     g. Sprint. No fee shall be earned by A&G Realty on any lease
        sale, assignment, termination or other transaction with
        Sprint or its affiliates, pursuant to the Mutual
        Settlement and Release, Operations Wind Down, and
        Bankruptcy Cooperation Agreement between Sprint and the
        Debtors.

A&G Realty will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Michael Jerbich, principal of A&G Realty, LLC, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and (a) is not creditors,
equity security holders or insiders of the Debtor; (b) has not
been, within two years before the date of the filing of the
Debtor's chapter 11 petition, directors, officers or employees of
the Debtor; and (c) does not have an interest materially adverse to
the interest of the estate or of any class of creditors or equity
security holders, by reason of any direct or indirect relationship
to, connection with, or interest in, the Debtor, or for any other
reason.

A&G Realty can be reached at:

     Michael Jerbich
     A&G REALTY, LLC
     525 W. Monroe St., Suite 2330
     Chicago, IL 60661
     Tel: (312) 454-2057
     Fax: (312) 454-4549
     E-mail: Michael@agrealtypartners.com

                About General Wireless Operations Inc.,
                         d/b/a Radioshack

Based in Fort Worth, Texas, General Wireless Operations Inc., doing
business as RadioShack -- http://www.RadioShack.com -- operates a
chain of electronics stores. Its predecessor, RadioShack Corp.,
then with 4,000 locations, sought Chapter 11 protection (Bankr. D.
Del. Case No. 15-10197) in February 2015 and announced plans to
close underperforming stores. In March 2015, Standard General
affiliate General Wireless won court approval to purchase
RadioShack Corp.'s assets, gaining ownership of around 1,700
RadioShack locations. Two years later, General Wireless commenced
its own bankruptcy case, announcing plans to close 200 of 1,300
remaining stores.

General Wireless Operations Inc., and its affiliates based in Ft.
Worth, TX, filed a Chapter 11 petition (Bankr. D. Del. Lead Case
No. 17-10506) on March 8, 2017. Pepper Hamilton LLP, as counsel,
Jones Day as co-counsel, Prime Clerk, LLC as claims and noticing
agent, Loughlin Management Partners & Company, Inc.

In its petition, the Debtor estimated $100 million to $500 million
in both assets and liabilities. The petition was signed by Bradford
Tobin, SVP, general counsel.



GENERAL WIRELESS: Taps Loughlin Management as Financial Advisor
---------------------------------------------------------------
General Wireless Operations Inc., d/b/a Radioshack, et al., seek
authority from the U.S. Bankruptcy Court for the District of
Delaware to employ Loughlin Management Partners & Co., Inc., d/b/a
LM+CO, as financial advisor to the Debtors.

General Wireless requires Loughlin to:

   a. review the budget, 13-week cash flow forecast and
      supporting documentation prepared by the Debtors;

   b. advise the Debtors and the Debtors' Board of Directors on
      any findings from the review of the budget and 13-week cash
      flow forecast and any sensitivities under various plans;

   c. review the Debtors' recovery and waterfall analysis and
      advise the Debtors and the Debtors' Board of Directors on
      their findings;

   d. assist the Debtors with the development or the review of
      any liquidation plans and sensitivity analyses;

   e. assist the Debtors with the development or review of any
      wind down plans;

   f. assist the Debtors with the development or the review of
      various restricting alternatives including sensitivity
      scenarios;

   g. assist the Debtors with the preparation or review of any
      plan of reorganization including the assessment of
      valuations, financial projections, strategic options and
      distribution plans;

   h. assist the Debtors in the development of periodic reports
      and other communications to creditors, the Bankruptcy Court
      and other interested parties;

   i. attend and participate in meetings and court hearings as
      requested by the Debtors, and their legal counsel, in an
      advisory capacity relating to matters within the scope of
      the services described in the Agreement;

   j. as requested by the Debtors, and their legal counsel,
      assist with the development of supporting information for
      the Bankruptcy Court hearings related to the Debtors, and
      provide supporting testimony regarding the information
      Loughlin has prepared;

   k. assist the Debtors in the development of financial
      information in support of any motions and filings with the
      Bankruptcy Court; and

   l. other tasks the Debtors reasonably request that are within
      Loughlin's scope of practice.

Loughlin will be paid at these hourly rates:

     John Sordillo, Managing Director           $795
     Wen Rittsteuer, Director                   $650
     Richard Kline, Vice-President              $475
     Managing Directors                         $695-$795
     Directors                                  $550-$650
     Vice Presidents                            $475
     Senior Associates                          $375
     Analysts                                   $300

Loughlin will be subject to a fee cap of $40,000 per week.

Loughlin will be paid a retainer in the amount of $50,000. As of
the Petition Date, Loughlin applied $33,667 of professional fees
and $4,076 of expenses to the retainer. After application of the
retainer to the prepetition fee amount, Loughlin holds a net
retainer in the amount of $12,257 as of the petition date.

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

John Sordillo, managing director of Loughlin Management Partners &
Co., Inc., d/b/a LM+CO, assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and (a) is not creditors, equity security
holders or insiders of the Debtor; (b) has not been, within two
years before the date of the filing of the Debtor's chapter 11
petition, directors, officers or employees of the Debtor; and (c)
does not have an interest materially adverse to the interest of the
estate or of any class of creditors or equity security holders, by
reason of any direct or indirect relationship to, connection with,
or interest in, the Debtor, or for any other reason.

Loughlin can be reached at:

     John Sordillo
     LOUGHLIN MANAGEMENT PARTNERS & CO., INC.,
     D/B/A LM+CO
     20 West 55th Street, 5th Floor
     New York, NY 10019
     Tel: (212) 340-8420

                About General Wireless Operations Inc.,
                         d/b/a Radioshack

Based in Fort Worth, Texas, General Wireless Operations Inc., doing
business as RadioShack -- http://www.RadioShack.com -- operates a
chain of electronics stores. Its predecessor, RadioShack Corp.,
then with 4,000 locations, sought Chapter 11 protection (Bankr. D.
Del. Case No. 15-10197) in February 2015 and announced plans to
close underperforming stores. In March 2015, Standard General
affiliate General Wireless won court approval to purchase
RadioShack Corp.'s assets, gaining ownership of around 1,700
RadioShack locations. Two years later, General Wireless commenced
its own bankruptcy case, announcing plans to close 200 of 1,300
remaining stores.

General Wireless Operations Inc., and its affiliates based in Ft.
Worth, TX, filed a Chapter 11 petition (Bankr. D. Del. Lead Case
No. 17-10506) on March 8, 2017. Pepper Hamilton LLP, as counsel,
Jones Day as co-counsel, Prime Clerk, LLC as claims and noticing
agent, Loughlin Management Partners & Company, Inc.

In its petition, the Debtor estimated $100 million to $500 million
in both assets and liabilities. The petition was signed by Bradford
Tobin, SVP, general counsel.



GFM OPERATIONS: Hires Ben R. Hetfeld as Lead Counsel
----------------------------------------------------
GFM Operations, Inc., seeks authorization from the U.S. Bankruptcy
Court for the Southern District of Florida to employ the Law Office
of Ben R. Hetfeld as attorney.

The Debtor requires Hetfeld to:

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

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

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

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

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

Ben R. Hetfeld, Esq., employed by the Law Office of Ben R. Hetfeld,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Hetfeld may be reached at:

      Ben R. Hetfeld, Esq.
      Law Office of Ben R. Hetfeld
      6625 Miami Lakes Drive, Suite 310
      Miami Lakes, FL 33014
      Phone: 786-594-3979

                 About GFM Operations, Inc.

GFM Operations, Inc. filed a Chapter 11 bankruptcy petition (Bankr.
S.D.Fla. Case No. 17-13067) on March 15, 2017. Ben R. Hetfeld,
Esq., at Law Office of Ben R. Hetfeld serves as bankruptcy counsel.
The Debtor's assets and liabilities are both below $1 million.


GFM OPERATIONS: Hires Douglas J. Jeffrey as Special Counsel
-----------------------------------------------------------
GFM Operations, Inc., seeks authorization from the U.S. Bankruptcy
Court for the Southern District of Florida to employ the Law
Offices of Douglas J. Jeffrey as special counsel, nunc pro tunc to
March 15, 2017.

The Debtor is a Florida for-profit corporation, managing the
affairs of the business operating and otherwise known as the Opa
Locka Flea Market and/or Opa-Locka-Hialeah Flea Market.

Prior to the Petition Date, between January 19, 2017 and March 14,
2017, the Firm was retained by the Debtor to handle disputes and
litigation with the landlord of certain parcels of real estate
leased by the Debtor (the "Bodwin & Seabase"), and potential claims
against others for tortious interference and other claims arising
out of the Debtor's leasehold interest ("Third-Party Defendants").

The Firm has commenced to perform services for the Debtor during
the post-petition period, following the filing of the Petition, at
the specific request of the Debtor and the Debtor's bankruptcy lead
counsel, Ben Helfeld, Esq.

The Debtor requires the Firm to represent the Debtor in connection
with any contested matters and/or adversary proceedings relating to
Bodwin, Seabase, and/or Third-Party Defendants.

The Firm will be paid at these hourly rates:

      Douglas J. Jeffrey, Esq.        $500
      Partners/Senior Counsel         $500
      Associates                      $300
      Law Clerks/Paralegal            $175    

Prior to the Petition Date, the Firm received a total sum of
$23,000 from the Debtor.

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

Douglas J. Jeffrey, Esq., a partner of the Law Offices of Douglas
J. Jeffrey, PA, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtor and
its estates.

The Firm may be reached at:

      Douglas J. Jeffrey, Esq.
      Law Offices of Douglas J. Jeffrey, PA
      6625 Miami Lakes Drive East, Suite 379
      Miami Lakes, FL 33014
      Tel: (305)828-4744
      Fax: (305)828-4718

                    About GFM Operations, Inc.

GFM Operations, Inc. filed a Chapter 11 bankruptcy petition (Bankr.
S.D.Fla. Case No. 17-13067) on March 15, 2017. Ben R. Hetfeld,
Esq., at Law Office of Ben R. Hetfeld serves as bankruptcy
counsel.

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


GREEN JANE: Hires Stillman & Associates as Bankruptcy Counsel
-------------------------------------------------------------
Green Jane, Inc., seeks authority from the U.S. Bankruptcy Court
for the Central District of California to employ Stillman &
Associates as general bankruptcy counsel to the Debtor.

Green Jane requires Stillman to:

   (a) advise the Debtor concerning the administration of the
       Debtor's case;

   (b) assist the Debtor in the preparation of its schedules and
       statement of financial affairs;

   (c) assist the Debtor in legal aspects of compliance with the
       rules of the Office of the United States Trustee;

   (d) assist the Debtor in defense of motions for relief from
stay,
       where appropriate;

   (e) prepare on the behalf of the Debtor all necessary and
       appropriate applications, motions, pleadings, proposed
       orders, notices and other documents to be filed in the
       bankruptcy case;

   (f) advise the Debtor concerning, and prepare responses to,
       applications, motions, pleadings, notices and other papers
       that may be filed and served in this case;

   (g) assist the Debtor in post-petition borrowing, if
       appropriate, and motions concerning the same;

   (h) assist the Debtor in the investigation into the nature
       and extent of the property of the estate;

   (i) assist tbe Debtor in the investigation of, and, to the
       extent appropriate, represent Debtor in litigation to
       avoid and recover fraudulent transfers, preferences and
       other avoidable transfers;

   (j) assess prospects for reorganization of the Debtor's
       financial affairs under Chapter 11 of the Bankruptcy Code,
       and, if appropriate, assist in the formulation, proposal,
       confirmation and implementation of a Chapter 11 Plan to
       conclude the Bankruptcy Case;

   (k) counsel and assist the Debtor in its claims analysis and
       resolution of such matters;

   (l) prepare and assist the Debtor in the preparation of
       reports, applications, pleadings and orders including, but
       not limited to, applications to employ professional,
       monthly operating reports; and

   (m) perform such other legal services for and on the behalf of
       the Debtor as may be necessary or appropriate to assist
       the Debtor in satisfying its duties under Section 1107 of
       the Bankruptcy Code.

Stillman will be paid at the hourly rate of $500.

Stillman received from the Debtor a pre-petition retainer in the
amount of $6,750. As of the Petition Date, a total of $6,750,
including the filing fee of $1,723, has been paid to Stillman,
leaving no retainer balance at the time of filing.

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

Philip H. Stillman, partner of Stillman & Associates, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Stillman can be reached at:

     Philip H. Stillman, Esq.
     STILLMAN & ASSOCIATES
     300 South Pointe Drive, Suite 4206
     Miami Beach, FL 33139
     Tel: (888) 235-4279
     E-mail: pstillman@stillmanassociates.com

                   About Green Jane, Inc.

Green Jane Inc., based in Marina Del Rey, filed a Chapter 11
petition (Bankr. C.D. Cal. Case No. 17-12677) on March 6, 2017. The
Hon. Ernest M. Robles presides over the case. Philip H. Stillman,
at Stillman & Associates, to serve as bankruptcy counsel.

In its petition, the Debtor estimated $10 million to $50 million in
both assets and liabilities. The petition was signed by Michael B.
Citron, chief executive officer.


GREENHUNTER RESOURCES: Seeks Conditional Approval of Plan Outline
-----------------------------------------------------------------
GreenHunter Resources, Inc., et al., ask the U.S. Bankruptcy Court
for the Northern District of Texas to conditionally approve the
disclosure statement explaining their Chapter 11 plan of
liquidation and schedule a confirmation hearing and hearing for
final approval of the Disclosure Statement.

Class 7 - Equity Interest Holders will receive no distribution
under the Plan.  Therefore, the Debtors submit that no ballots are
required for holders of Class 7 claims because of the holders'
deemed rejection of the Plan.

Holders of Claims within the remaining impaired Classes under the
Plan are entitled to vote on the Plan.  These are:

   Class 1: Priority Non-Tax Claims
   Class 2: Secured Claims of TCFII GH LLC
   Class 3: Secured Claims of U.S. Specialty
   Class 4: Claim of Steamroller Energy LLC
   Class 5: Other Secured Claims
   Class 6: Unsecured Claims

The Troubled Company Reporter previously reported that the Plan
provides for the establishment of a Liquidating Trust that will
pursue certain litigation and seek to collect and liquidate certain
assets, including the Debtors' receivables.  The Liquidating Trust
will be established for the purpose of receiving, holding,
liquidating and distributing the Debtors' assets to the holders of
allowed claims as provided in the Plan and Confirmation Order and
to make other payments called for in the Plan, with no objective to
continue or engage in the conduct of a trade or business.

Class 6 - Unsecured Claims will be reviewed by the Liquidating
Trustee and are subject to objection by him.  Each holder of an
Allowed Unsecured Claim will receive in full satisfaction,
settlement, and release of and in exchange for the allowed claim,
the holder's pro rata share of cash distributed by the Liquidating
Trust to the holders of Allowed Unsecured Claims after payment in
full of holders of Administrative Claims and Claims in Classes
1-5 as well as the cost of administration of the Trust.  As of
the filing of the Disclosure Statement, there are approximately
$13 million in Class 4 Unsecured Claims that have been scheduled
and for which proof of claim have been filed, not including
deficiency claims of holders of secured claims.  The plan
proponents have not reviewed the claims.  Class 6 Unsecured
Claims are impaired under the Plan.

On the Effective Date, the Liquidating Trust Assets will be deemed
to have been transferred by the Debtors to the Liquidating Trust,
free and clear of all liens, claims, and encumbrances, but subject
to any obligations imposed by the Plan.  All transfers of property
under the Plan will be deemed to have been made in accordance with
any applicable provisions of non-bankruptcy law governing the
transfer of property by a corporation or trust that is not a
moneyed, business, or commercial corporation or trust.  

The Disclosure Statement is available at:

          http://bankrupt.com/misc/txnb16-40956-313.pdf

                  About Greenhunter Resources

GreenHunter Resources, Inc., and 12 of its affiliates, providers of
water management services, each filed a Chapter 11 petition (Bankr.
N.D. Tex. Lead Case No. 16-40956) on March 1, 2016.  Kirk J.
Trosclair, the executive vice president and chief operating
officer, signed the petitions.  Judge Russell F. Nelms has been
assigned the case.

The Debtors disclosed total assets of $36.29 million and total debt
of $29.05 million.  The Debtors have about $6 million in unsecured
debt.

Singer & Levick, P.C., serves as the Debtors' counsel.


GUIDED THERAPEUTICS: Unredacted Report on Shandong License Pact
---------------------------------------------------------------
Guided Therapeutics, Inc. amended its current report on Form 8-K
filed with the U.S. Securities and Exchange Commission on Jan. 26,
2017.  The Company had previously submitted a request for
confidential treatment to the Commission concerning Exhibit 10.1 to
the Current Report, which has been withdrawn.  

The amendment reflects the unredacted information as follows:

  "On January 22, 2017, the Company entered into a license
   agreement with Shandong Yaohua Medical Instrument Corporation,
   or SMI, pursuant to which the Company granted SMI an exclusive
   global license to manufacture the LuViva device and related
   disposables (subject to a carve-out for manufacture in Turkey)
   and exclusive distribution rights in the Peoples Republic of
   China, Macau, Hong Kong and Taiwan.  In exchange for the
   license, SMI will pay a $1.0 million licensing fee, payable in
   five installments through October 2017, underwrite the cost of
   securing approval of LuViva with the Chinese Food and Drug
   Administration, or CFDA, and, once it obtains CFDA approval,
   pay $1.90 royalty on each disposable sold in the territories by
   purchasing directly from the Company a Controlled Programmable
   Chip (CPC), necessary for the operation of disposable unit.
   Pursuant to the SMI agreement, SMI must become capable of
   manufacturing LuViva in accordance with ISO 13485 for medical
   devices by the second anniversary of the SMI agreement, and
   achieve CFDA approval by July 22, 2019, or else forfeit the
   license.  During 2017, SMI must purchase no fewer than ten
   devices at $13,000 each (with up to four devices pushed to 2018
   if there is a delay in obtaining approval from the CFDA).  In
   the three full calendar years following CFDA approval, SMI must
   sell a minimum of 3,500 devices (500 in the first year, 1,000
   in the second, and 2,000 in the third), and purchase a minimum
   of 25,200,000 CPC's from the Company, resulting in revenues of
   $47,880,000 to the Company over the three-year period, or else
   forfeit the license.  As manufacturer of the devices and
   disposables, SMI will be obligated to sell each to the Company
   at costs no higher than the Company's current costs.  As
   partial consideration for, and as a condition to, the license,
   and to further align the strategic interests of the parties,
   the Company agreed to issue $1.0 million in shares of its
   common stock to SMI, in five installments through October 2017,
   at a price per share equal to the lesser of the average closing
   price for the five days prior to issuance and $1.25.

  "In order to facilitate the SMI agreement, immediately prior to
   its execution the Company entered into an agreement with
   Shenghuo Medical, LLC, regarding the Company's previous license
   to Shenghuo.  Under the terms of the new agreement, Shenghuo
   agreed to relinquish its manufacturing license and its
   distribution rights in SMI's territories, and to waive its
   rights under the original Shenghuo agreement, all for as long
   as SMI performs under the SMI agreement.  As consideration, the
   Company has agreed to split with Shenghuo the licensing fees
   and net royalties from SMI that we the Company receive under
   the SMI agreement.  Should the SMI agreement be terminated, the
   
   Company has agreed to re-issue the original license to Shenghuo
   under the original terms.  The Company's COO and director, Mark
   Faupel, is a shareholder of Shenghuo, and another director,
   Richard Blumberg, is a managing member of Shenghuo."

                  About Guided Therapeutics
   
Guided Therapeutics, Inc. (OTC BB and OTC QB: GTHP)
-- http://www.guidedinc.com/-- is developing a rapid and painless  

test for the early detection of disease that leads to cervical
cancer.  The technology is designed to provide an objective result
at the point of care, thereby improving the management of cervical
disease.  Unlike Pap and HPV tests, the device does not require a
painful tissue sample and results are known immediately.  GT has
also entered into a partnership with Konica Minolta Opto to
develop a non-invasive test for Barrett's Esophagus using the
LightTouch technology platform.

Guided Therapeutics reported a net loss attributable to common
stockholders of $9.50 million on $42,000 of contract and grant
revenue for the year ended Dec. 31, 2015, compared to a net loss
attributable to common stockholders of $10.03 million on $65,000
of contract and grant revenue for the year ended Dec. 31, 2014.

As of Sept. 30, 2016, Guided Therapeutics had $2.06 million in
total assets, $9.37 million in total liabilities and a total
stockholders' deficit of $7.31 million.


HEXION INC: Unit's Board Approves 2017 Annual Incentive Plan
------------------------------------------------------------
The Compensation Committee of the Board of Managers of Hexion
Holdings LLC, the indirect parent company of Hexion Inc., approved
the 2017 annual incentive compensation plan for employees of the
Company, including the Company's named executive officers and other
specified members of management.

Under the 2017 IC Plan, named executive officers have the
opportunity to earn cash bonus compensation based upon the
achievement of certain division, business unit or corporate
performance targets established with respect to the plan.  The
performance targets are established based on the following
performance criteria: EBITDA (earnings before interest, taxes,
depreciation and amortization) adjusted to exclude certain
non-cash, certain non-recurring expenses and discontinued
operations; environment, health & safety targets which measure
corrective actions completed on time, severe incident factor OSHA
recordable injuries, occupational illness and injury rates, and
total environmental incidents; and cash flow.

The performance criteria for participants are weighted by
component.  Participants have 55% of their incentive compensation
tied to achieving corporate, division, and/or business unit Segment
EBITDA targets, 10% tied to the achievement of corporate, division
or business unit EH&S goals, and 35% tied to the achievement of
corporate or business unit cash flow targets. Minimum, target,
upper middle and maximum thresholds were established for the
Segment EBITDA performance criteria.  Minimum, target and maximum
thresholds were established for the cash flow performance criteria,
and target and maximum thresholds were established for the EH&S
goals.

The payouts for achieving the minimum thresholds are a percentage
of the allocated target award for the component (50% for Segment
EBITDA and cash flow).  The payouts for achieving the maximum
thresholds are 175% or 200% of the allocated target award,
depending on the participant's position.  Payouts for achieving the
applicable EH&S measures range from 100% to 200% of the allocated
EH&S target award.  Each performance measure under the 2017 IC Plan
acts independently such that a payout of one element is possible
even if the minimum target threshold for another is not achieved.

                      About Hexion Inc.

Hexion Inc., formerly known as Momentive Specialty Chemicals, Inc.,
headquartered in Columbus, Ohio, is a producer of thermoset resins
(epoxy, formaldehyde and acrylic).  The Company is also a supplier
of specialty resins for inks and specialty coatings sold to a
diverse customer base as well as a producer of commodities such as
formaldehyde, bisphenol A, epichlorohydrin, versatic acid and
related derivatives.

Hexion reported a net loss of $38 million on $3.43 billion of net
sales for the year ended Dec. 31, 2016, compared to a net loss of
$39 million on $4.14 billion of net sales for the year ended Dec.
31, 2015.  As of Dec. 31, 2016, Hexion had $2.05 billion in total
assets, $4.59 billion in total liabilities and a total deficit of
$2.53 billion.

                          *     *     *

The TCR reported on Oct. 3, 2014, that Standard & Poor's Ratings
Services lowered its corporate credit rating on Momentive Specialty
by one notch to 'CCC+' from 'B-'.  "The downgrade follows MSC's
significant use of cash in the first half of 2014 and our
expectation that lackluster cash flow from operations and elevated
capital spending will cause free operating cash flow to be
significantly negative in 2014 and 2015," said Standard & Poor's
credit analyst Cynthia Werneth.

As reported by the TCR on Jan. 24, 2017, Moody's Investors Service
lowered the Corporate Family Rating (CFR) of Hexion Inc. to Caa2.
Hexion's Caa2 CFR reflects its elevated leverage of over 9 times,
weak cash flow from operations and negative free cash flow.


HOOPER HOLMES: Files 10-K, Form S-4 Related to Provant Merger
-------------------------------------------------------------
Hooper Holmes Inc. (NYSE.MKT:HH) has filed its Annual Report on
Form 10-K for the year ended Dec. 31, 2016, and Form S-4 related to
the Company's proposed merger with Provant Health Solutions LLC,
with the Securities and Exchange Commission.

As reported in the Company's Annual Report, Hooper's adjusted
EBITDA for the 2016 fourth quarter improved by 65% compared to the
same period in 2015.  For the full year 2016, the Company's
adjusted EBITDA was negative $3.1 million, reflecting an
improvement of $1.2 million, or 28% from the prior year.

"We believe continued improvements in our adjusted EBITDA
demonstrate the benefits of driving to scale, which will accelerate
upon completion of our merger with Provant.  Further, our clients
have reacted positively to the merger announcement. We are
enthusiastic about our prospects as a combined company, with scale,
growth and synergies expected to significantly improve operating
cash flow," said Henry E. Dubois, President and CEO of Hooper
Holmes.

On March 8, 2017, the Company announced an agreement to combine
with Provant Health Solutions LLC in an all-stock transaction which
will create one of the largest, pure-play health and wellness
companies in the United States.

Since announcing the pending merger with Provant, Hooper Holmes has
filed a Form S-4 proxy statement for review by the SEC in
preparation for a special shareholders' meeting to approve the
merger.  In this filing, the Company reported that, on a pro-forma
basis as if combined, 2016 revenues for the two companies were $67
million, net of gift-card pass-through revenue.

Once the Form S-4 has been reviewed by the SEC and becomes
effective, the Company anticipates closing the merger at the end of
April or in early May 2017, pursuant to the approval of Hooper
Holmes' shareholders.

Financing to support the merger transaction and provide working
capital has been arranged from SWK Holdings, a specialized finance
company focused on the healthcare sector, through a $6.5 million,
five-year term loan at LIBOR plus 12.5%, a reduction of 150 basis
points from Hooper's current term facility.  The Company has also
expanded its current asset-based credit facility from $7 million to
$10 million with an accordion to $15 million during high-volume
months. Both of Hooper's current lenders are participating in this
transaction and are providing sufficient working capital to support
integration and growth.

The Company's audit opinion in the Form 10-K for the year ended
Dec. 31, 2016, included a going concern clarifying statement as it
did in 2015.  The Company will continue to monitor its liquidity
carefully and work to reduce this uncertainty.

Copies of the Annual Report on Form 10-K and the Form S-4 are
available to be viewed or downloaded at
http://www.hooperholmes.com/investors

A full-text copy of the regulatory filing is available for free at
https://is.gd/ytHw36

                          About Provant

Provant -- http://www.provanthealth.com/-- is a leader of
comprehensive workplace well-being solutions in North America, with
a growing global presence. Founded in 2001, Provant partners with
employers to improve employee health and productivity while
supporting healthcare cost management.  Through a network of
13,000+ health professionals, Provant touches millions of lives by
delivering customized well-being strategies and services on-site,
telephonically and digitally utilizing advanced data management.
Provant is a privately held company headquartered in East
Greenwich, Rhode Island.

                       About Hooper Holmes

Hooper Holmes -- http://www.hooperholmes.com/-- mobilizes a
national network of health professionals to provide on-site health
screenings, laboratory testing, risk assessment and sample
collection services to wellness and disease management companies,
employers and brokers, government organizations and academic
institutions nationwide.  Under the Accountable Health Solutions
brand, the Company combines smart technology, healthcare and
behavior change expertise to offer comprehensive health and
wellness programs that improve health, increase efficiencies and
reduce healthcare delivery costs.

The Company reported a net loss of $10.87 million in 2015, a net
loss of $8.47 million in 2014 and a net loss of $11.27 million in
2013.

As of Sept. 30, 2016, Hooper Holmes had $17.46 million in total
assets, $18.04 million in total liabilities and a total
stockholders' deficit of $578,000.

KPMG LLP, in Kansas City, Missouri, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company has suffered recurring
losses from operations, negative cash flows from operations and
other related liquidity concerns, which raises substantial doubt
about the Company's ability to continue as a going concern.


HOUSTON AMERICAN: Revises Compensation Agreement With CEO
---------------------------------------------------------
The compensation committee of Houston American Energy Corp. on
March 14, 2017, approved revised compensation arrangements for John
P. Boylan, Chairman, Chief Executive Officer and President of the
Company.  The compensation of Mr. Boylan, as so revised, includes:

   a. Annual base salary of $250,000, effective Jan. 1, 2017,
payable $10,000 per month with unpaid salary accruing until such
time as the Committee determines that the Company has sufficient
financial capability to pay full salary; amounts accrued and unpaid
will be paid based on financial capacity as determined by the
Committee;
     
   b. Annual bonuses to be paid as determined by the Committee;
     
   c. Grant, pursuant to the Company Production Incentive
Compensation Plan, of a 1% interest in Company revenues from all
wells drilled on the Company’s Reeves County, Texas acreage; and
     
   d. Grant of stock option to purchase 500,000 shares of common
stock.

A full-text copy of the regulatory filing is available at
https://is.gd/iSiRxt

              About Houston American Energy Corp.

Based in Houston, Texas, Houston American Energy Corp.
(NYSEMKT:HUSA) --  http://www.HoustonAmericanEnergy.com/-- is an
independent energy company with interests in oil and natural gas
wells, minerals and prospects.  The Company's business strategy
includes a property mix of producing and non-producing assets with
a focus on Texas, Louisiana and Colombia.


HPIL HOLDING: Inks LOI with Voyport for Int'l Roaming Service
-------------------------------------------------------------
HPIL Holding entered into a non-binding Letter of Intent with
Voyport, LLC, a private company focused on International Voice
Roaming Service, on March 21, 2017.  Under the LOI, HPIL Holding
and Voyport, LLC wish to form a Sales/Marketing Relationship that
will assist, and allow, Voyport to deliver its "International Voice
Roaming Service" to companies and associations that HPIL has a
relationship with.  Voyport is the only international voice roaming
solution in the world designed exclusively for businesses. It
combines the reports and billing structure financial departments of
companies want with the features and ease of use users demand, and
it saves up to 80% over traditional international calling plans.

In exchange for HPIL's and their related companies' and
associations' "sponsorship", Voyport will provide compensation to
both or either sponsoring Parties, as they may see fit, in the form
of a percentage of monthly Net Revenue.  In addition, Voyport will
configure a Service Package for HPIL that is at a discounted price
as compared to its Standard Commercial Offering (which is outlined
on its website http:/www.vovport.com/).  Any future commitments by
the Parties will be reflected in a Partner Agreement that may
result as a follow up to this letter.  Any information shared
between the Parties will be held in strictest confidence for up to
three years unless such information is already in the public
domain.

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

                     https://is.gd/3v9vfE

                      About HPIL Holding

HPIL Holding, formerly Trim Holding Group, was incorporated on Feb.
17, 2004, in the state of Delaware under the name TNT Designs, Inc.
A substantial part of the Company's activities were involved in
developing a business plan to market and distribute fashion
products.  On June 16, 2009, the majority interest in the Company
was purchased in a private agreement by Mr. Louis Bertoli, an
individual, with the objective to acquire and/or merge with other
businesses.  On Oct. 7, 2009, the Company merged with and into Trim
Nevada, Inc., which became the surviving corporation.  The merger
did not result in any change in the Company's management, assets,
liabilities, net worth or location of principal executive offices.
However, this merger changed the legal domicile of the Company from
Delaware to Nevada where Trim Nevada, Inc. was incorporated.  Each
outstanding share of TNT Designs, Inc. was automatically converted
into one share of the common stock of Trim Nevada, Inc.  Pursuant
to the merger, the Company changed its name from TNT Designs, Inc.
to Trim Holding Group and announced the change in the Company's
business focus to health care and environmental quality sectors.
Afterwards the Company determined it no longer needed its inactive
subsidiaries, and as such, all three subsidiaries were dissolved.
On May 21, 2012, the Company changed its name to HPIL Holding.

MNP LLP, in Mississauga, Ontario, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company has incurred
continuing losses and negative cash flows from operations.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.

The Company reported a net loss and comprehensive loss available to
common shareholders of $92,659 following a net loss and
comprehensive loss available to common shareholders of $456,589 for
the year ended Dec. 31, 2014.

As of Sept. 30, 2016, the Company had $6.80 million in total
assets, $80,875 in total liabilities, all current, $6.72 million in
total stockholders' equity.


INTERNATIONAL AUTO: Wants to Use Cash Collateral for 30-Day Period
------------------------------------------------------------------
International Auto Group of South Florida, Inc., seeks approval
from the U.S. Bankruptcy Court for the Southern District of Florida
to use cash collateral for a period of 30 days from the date the
Court grants the Motion.

The Debtor operates a car dealership specializing in investment
grade classic, collector, muscle and exotic vehicles.  As of the
Petition Date, the Debtor's primary assets consist of approximately
120 vehicles, and an estimated $100,000 in its bank account.

The Debtor projects expenses for a 90-day period in the aggregate
sum of $1,824,221. Based on the Budget, the Debtor specifically
requires up to $394,782 starting on day 1 until the 30th day,
$914,657 on the 31st day to the 60th day, and $514,782 on the 61st
day through the 90th day.

The Budget also includes $7,000 monthly payment to Stuart Siegle
who provides management services to the Debtor.  Mr. Siegle has
agreed to accrue and defer payment of $1,000 of the foregoing
monthly payment, and receive $6,000 per month, during the period
covered by the Budget, in order to facilitate the Debtor's
reorganization.

The Debtor finances its automobile inventory through floor plan
financing provided by Automotive Finance Corporation and NextGear
Capital, Inc.  The Debtor estimates that Automotive Finance will
assert a secured claim in the amount of $260,000, and will assert a
security interest in the Debtor's cash.  The Debtor also estimates
that NextGear Capital will assert a secured claim in the amount of
$7,500,000, and will assert a security interest its cash.

Accordingly, the Debtor proposes to grant Automotive Finance and
NextGear Capital a postpetition security interest and lien in, to
and against any and all assets of the Debtor, to the same extent
and priority that Automotive Finance and NextGear Capital held a
properly perfected prepetition security interest in such assets.

A full-text copy of the Debtor's Motion, dated March 17, 2017, is
available at https://is.gd/xyAch7

                 About International Auto Group
                         of South Florida

Based in Fort Lauderdale, Florida, International Auto Group of
South Florid, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 17 -13165) on March 16,
2017.  The petition was signed by Arthur Siegle, president.   The
case is assigned to Judge John K. Olson. At the time of the filing,
the Debtor estimated its assets and debts at $1 million to $10
million.

The Debtor's business operations are located at 6500A Powerline
Road, Fort Lauderdale, Florida 33309.

The Debtor is represented by Bradley S. Shraiberg, Esq., and Gregg
Steinman, Esq. at Shraiberg, Landau & Page, P.A.

No trustee, examiner, or statutory committee has been appointed in
the Debtor's Chapter 11 case.


INTERPACE DIAGNOSTICS: Inks Agreements to Restructure Debt
----------------------------------------------------------
Interpace Diagnostics Group, Inc. has entered into agreements to
successfully restructure its secured debt with the former RedPath
Shareholders and concurrently terminate its royalty and milestone
obligations.

The Company's outstanding secured debt to RedPath amounting to
$9.34 million is being acquired for approximately $8.9 million (95%
of face value) by an institutional investor.  Subsequently, the
institutional investor has agreed to exchange such debt for an
approximately $5.32 million secured convertible note with a fixed
conversion price of $2.44 and an approximately $3.55 million
secured note issued by the Company.  The new notes will bear
nominal interest at the Federal interest rate and, along with
interest, will mature on June 22, 2018, at 125% of face value, if
not previously converted to common stock.  Further, upon conversion
and/or redemption of 55% of the balance of each of the notes, all
secured liens on the Company's assets will be terminated.  If the
Company's common stock trades above 135% of the fixed conversion
price for five consecutive trading days, the Company will have the
option to convert the convertible note into shares of its common
stock at the fixed conversion price.  The Company also will have
the right to redeem the notes prior to their maturity at prices
ranging from 115% to 125% of the principal amount of the notes
depending on the time of redemption.

In addition the Company will issue to RedPath 5-year warrants to
acquire an aggregate of 100,000 shares of its common stock at $4.69
per share.  RedPath agreed to terminate all future royalty and
milestone obligations as a result of the Company's acquisition of
RedPath.

The restructuring transaction is expected to close on or about
March 23, 2017, subject to customary closing conditions.

Jack Stover, president and CEO of the Company, stated: "The
objective of this restructuring is to reduce our principal
obligation, initially by approximately $460,000, eliminate our
quarterly repayment obligations in 2017 by approximately $4
million, eliminate future royalty and milestone obligations that
will result in an immediate positive impact on our balance sheet of
approximately $6 million and provide an opportunity to completely
eliminate all liens and security interests in our assets with
either the conversion or redemption of 55% of each of the new
notes."

"With this restructuring, we will have a cleaner, stronger balance
sheet." said Mr. Stover.  "This is another key step in positioning
our Company for long-term success.  Including the gross proceeds
from public offerings of approximately $14 Million, we have
increased our stockholder's equity by over $17 million since
December 2016."

Maxim Group acted as the sole agent for the transaction.

Additional information about the transaction is available at:

                       https://is.gd/ogTgPt

                   About Interpace Diagnostics

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

Interpace reported a net loss of $11.35 million in 2015 following a
net loss of $16.07 million in 2014.  As of Sept. 30, 2016, the
Company had $45.96 million in total assets, $47.44 million in total
liabilities and a total stockholders' deficit of $1.47 million.

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


INTREPID POTASH: Harvey Reports 9.1% Stake as of March 21
---------------------------------------------------------
Harvey Operating and Production Company reported in an amended
Schedule 13D filed with the Securities and Exchange Commission that
as of March 21, 2017, it beneficially owns 11,751,383 shares of
common stock of Intrepid Potash, Inc. representing 9.1 percent
based on 129,307,312 shares of Common Stock of the Company
outstanding as of March 21, 2017.  Hugh E. Harvey, Jr. also
reported beneficial ownership of 11,944,824 common shares.

On Feb. 25, 2017, Mr. Harvey surrendered 12,977 shares of Common
Stock to Intrepid in a net share settlement for income tax purposes
upon the vesting of restricted stock previously awarded to him in
connection with his employment by the Issuer, at a price of $2.23
per share, for aggregate consideration of $28,938.

On March 21, 2017, HOPCO purchased 3,233,332 shares of Common Stock
from an underwriter in a registered public equity offering at a
price of $1.20 per share, for aggregate consideration of
$3,879,998.

In addition, Intrepid Production Corporation effected the following
transaction in the Common Stock in the 60 days prior to the date of
this filing:

(i) On March 21, 2017, IPC purchased 6,300,000 shares of Common
Stock from an underwriter in a registered public equity offering at
a price of $1.20 per share, for aggregate consideration of
$7,560,000.

Shares owned by IPC may be deemed to be beneficially owned by the
Reporting Persons as a result of the relationships among IPC and
HOPCO.

A full-text copy of the amended regulatory filing is available for
free at https://is.gd/tEFlkx

                      About Intrepid

Intrepid Potash -- http://www.intrepidpotash.com/-- is the only
U.S. producer of muriate of potash and supplied approximately 9% of
the country's annual consumption in 2015.  Potash is applied as an
essential nutrient for healthy crop development, utilized in
several industrial applications and used as an ingredient in animal
feed.  Intrepid also produces a specialty fertilizer, Trio(R),
which delivers three key nutrients, potassium, magnesium, and
sulfate, in a single particle.

Intrepid serves diverse customers in markets where a logistical
advantage exists; and is a leader in the utilization of solar
evaporation production, one of the lowest cost, environmentally
friendly production methods for potash.  After the idling of its
West mine in July 2016, Intrepid's production will come from three
solar solution potash facilities and one conventional underground
Trio(R) mine.

Intrepid reported a net loss of $66.63 million on $210.94 million
of sales for the year ended Dec. 31, 2016, compared to a net loss
of $524.77 million on $287.18 million of sales for the year ended
Dec. 31, 2015.  As of Dec. 31, 2016, Intrepid had $540.90 million
in total assets, $177.53 million in total liabilities and $363.37
million in total stockholders' equity.


INTREPID POTASH: Intrepid Production Holds 13.9% Equity Stake
-------------------------------------------------------------
In an amended Schedule 13D filed with the Securities and Exchange
Commission, Intrepid Production Corporation reported beneficial
ownership of 18,034,122 shares of common stock of Intrepid Potash
representing 13.9 percent based on 129,307,312 shares of Common
Stock of the Issuer outstanding as of March 21, 2017.  Robert P.
Jornayvaz III also reported beneficial ownership of 18,659,685
common shares.

On Feb. 25, 2017, RPJ surrendered 6,450 shares of Common Stock to
Intrepid in a net share settlement for income tax purposes upon the
vesting of restricted stock previously awarded to him in connection
with his employment by the Issuer, at a price of $2.23 per share,
for aggregate consideration of $14,383.

On March 21, 2017, IPC purchased 6,300,000 shares of Common Stock
from an underwriter in a registered public equity offering at a
price of $1.20 per share, for aggregate consideration of
$7,560,000.

In addition, Harvey Operating and Production Company effected the
following transaction in the Common Stock in the 60 days prior to
the date of this filing:

(i) On March 21, 2017, HOPCO purchased 3,150,000 shares of Common
Stock from an underwriter in a registered public equity offering at
a price of $1.20 per share, for aggregate consideration of
$3,780,000.

Shares owned by HOPCO may be deemed to be beneficially owned by the
Reporting Persons as a result of the relationships between IPC and
HOPCO.

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

                     https://is.gd/CGJpTT

                         About Intrepid

Intrepid Potash -- http://www.intrepidpotash.com/-- is the only
U.S. producer of muriate of potash and supplied approximately 9% of
the country's annual consumption in 2015.  Potash is applied as an
essential nutrient for healthy crop development, utilized in
several industrial applications and used as an ingredient in animal
feed.  Intrepid also produces a specialty fertilizer, Trio(R),
which delivers three key nutrients, potassium, magnesium, and
sulfate, in a single particle.

Intrepid serves diverse customers in markets where a logistical
advantage exists; and is a leader in the utilization of solar
evaporation production, one of the lowest cost, environmentally
friendly production methods for potash.  After the idling of its
West mine in July 2016, Intrepid's production will come from three
solar solution potash facilities and one conventional underground
Trio(R) mine.

Intrepid reported a net loss of $66.63 million on $210.94 million
of sales for the year ended Dec. 31, 2016, compared to a net loss
of $524.77 million on $287.18 million of sales for the year ended
Dec. 31, 2015.  As of Dec. 31, 2016, Intrepid had $540.90 million
in total assets, $177.53 million in total liabilities and $363.37
million in total stockholders' equity.


INTREPID POTASH: Joseph Montoya Will Replace Brian Frantz as CAO
----------------------------------------------------------------
Intrepid Potash, Inc., disclosed on March 24, 2017, that Brian
Frantz, senior vice president and chief accounting officer of
Intrepid, will resign from Intrepid effective April 7, 2017, to
pursue another career opportunity.  Joseph Montoya, who has served
in various accounting leadership roles at Intrepid since April
2014, has been appointed vice president and chief accounting
officer effective April 7, 2017.

"We thank Brian for his leadership and contributions during his
tenure at Intrepid.  We wish him well in his new role," said Bob
Jornayvaz, Intrepid's executive chairman, president and CEO.
"Joseph is well-prepared to step into the Chief Accounting Officer
role and I am confident in his abilities as a financial leader.
Having previously been a Divisional Controller for our New Mexico
operations, Joseph has an in-depth understanding of Intrepid and
our operations.  This, combined with his broad experience serving
in leadership roles for publicly traded companies, will be a
tremendous asset to the team moving forward."

Mr. Montoya, 50, will serve as Intrepid's principal financial
officer and principal accounting officer.  Since May 2016, he has
served as Intrepid's controller, and previously was Divisional
Controller of Intrepid's New Mexico operations from April 2014 to
May 2016.  Prior to joining Intrepid, Mr. Montoya was chief
financial officer of Stoneside, LLC, a private company specializing
in custom window coverings, from July 2013 to April 2014.  From
2011 to June 2013, Mr. Montoya was vice president of Internal Audit
for Molycorp Inc., a public company in the rare earths mining
industry.  Mr. Montoya also previously served in various senior
financial leadership roles, including as vice president of internal
audit, controller, regional controller, and director of financial
planning and analysis, for various public companies.  He began his
career at Arthur Andersen, LLP.

                       About Intrepid Potash

Intrepid Potash -- http://www.intrepidpotash.com/-- is the only
U.S. producer of muriate of potash and supplied approximately 9% of
the country's annual consumption in 2015.  Potash is applied as an
essential nutrient for healthy crop development, utilized in
several industrial applications and used as an ingredient in animal
feed.  Intrepid also produces a specialty fertilizer, Trio(R),
which delivers three key nutrients, potassium, magnesium, and
sulfate, in a single particle.

Intrepid serves diverse customers in markets where a logistical
advantage exists; and is a leader in the utilization of solar
evaporation production, one of the lowest cost, environmentally
friendly production methods for potash.  After the idling of its
West mine in July 2016, Intrepid's production will come from three
solar solution potash facilities and one conventional underground
Trio(R) mine.

Intrepid reported a net loss of $66.63 million on $210.9 million of
sales for the year ended Dec. 31, 2016, compared to a net loss of
$524.8 million on $287.2 million of sales for the year ended Dec.
31, 2015.

As of Dec. 31, 2016, Intrepid had $540.9 million in total assets,
$177.5 million in total liabilities and $363.4 million in total
stockholders' equity.


J. CIOFFI LEASING: Hires Scura Wigfield as Attorney
---------------------------------------------------
J. Cioffi Leasing & Trucking, Inc., seeks authorization from the
U.S. Bankruptcy Court for the District of New Jersey to employ
Scura, Wigfield, Heyer, Stevens & Cammarota, LLP as attorney for
Debtor-in-Possession.

The Debtor requires Scura to:

     a. give advice to the Debtor regarding its powers and duties
as Debtor in the operation of its business;

     b. represent the Debtor in bankruptcy matters and adversary
proceedings; and

     c. perform all legal service for the Debtor which may be
necessary.

Scura will be paid at these hourly rates:

      Christopher J. Balala, Esq.     $425
      Associates                      $350
      Paralegals                      $150

Christopher J. Balala, Esq., member with the firm of Scura,
Wigfield, Heyer, Stevens & Cammarota, LLP, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Scura may be reached at:

     Christopher J. Balala, Esq.
     Scura, Wigfield, Heyer, Stevens & Cammarota, LLP  
     1599 Hamburg Turnpike
     Wayne, NJ 07470
     Phone: 973-870-0434
     Fax: 973-696-8571

            About J. Cioffi Leasing & Trucking, Inc.

J. Cioffi Leasing & Trucking, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. D.N.J. Case No. 17-14967) on March 14, 2017.
Christopher J. Balala, Esq., at Scura, Wigfield, Heyer, Stevens &
Cammarota, LLP serves as bankruptcy counsel.

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


J. CREW: Debt Exchange Due 2019 is Credit Negative, Moody's Says
----------------------------------------------------------------
Moody's Investors Service said that J. Crew's (Chinos Intermediate
Holdings A, Inc., Caa2 negative) proposal to holders of its
7.75%/8.5% HoldCo PIK Toggle notes due 2019 ("HoldCo notes" with
outstanding amount of $543 million) to exchange into new $200
million 9% notes due 2021 ("IpCo notes") is credit negative for the
term loan.

Chinos Intermediate Holdings A, Inc. ("J.Crew") is the indirect
parent company of J. Crew Group Inc., a retailer of women's, men's
and children's apparel, shoes and accessories. For the fiscal year
ended January 28, 2017, the company generated $2.4 billion of sales
through its 281 J.Crew retail stores, 113 Madewell stores and 181
factory stores, its websites jcrew.com, jcrewfactory.com and
madewell.com, and the J.Crew and Madewell catalogs. The company is
owned by TPG Capital, L.P. (TPG), Leonard Green & Partners, L.P.
(Leonard Green) and certain members of the executive management
team.



J. CREW: Moody's Lowers PDR to Caa3-PD; Outlook Negative
--------------------------------------------------------
Moody's Investors Service downgraded Chinos Intermediate Holdings
A, Inc.'s ("J. Crew") Probability of Default Rating ("PDR") to
Caa3-PD from Caa2-PD, reflecting the company's exchange offer
proposal to its 7.75%/8.5% HoldCo PIK Toggle due 2019 holders.
Moody's affirmed all of J. Crew's other ratings, including its Caa2
Corporate Family Rating ("CFR"), Ca rating on the HoldCo notes,
Caa1 rating on the term loan, and Speculative Grade Liquidity
rating of SGL-3. The outlook is negative.

On March 21, 2017, J. Crew announced that it has offered holders of
its HoldCo notes (with outstanding amount of $543 million) to
exchange into new $200 million 9% notes due 2021 ("IpCo notes") as
well as 5% common equity in Chinos Holdings Inc. In the proposal,
the IpCo notes will be issued by unrestricted subsidiary J. Crew
Brand, LLC and backed by the intellectual property of the J. Crew
brand. Since the HoldCo notes holders have countered with a
proposal with terms that are materially more advantageous to them,
there is uncertainty as to whether and on what terms an exchange
would occur. The proposals include a requirement that at least 95%
of HoldCo note holders agree to the exchange.

If either of the proposed debt exchanges is completed, Moody's will
consider it a distressed exchange, since theyare aimed at
alleviating pressure on a capital structure that Moody's views as
unsustainable, and also result in a significant economic loss to
the HoldCo noteholders relative to the original instrument. Moody's
would append J Crew's Probability of Default Rating with an "/LD"
designation at the close of the debt exchange indicating limited
default, which will be removed after three business days.

"Despite providing J. Crew with runway through 2021 to improve
operations, the exchange will still leave the company with
unsustainable leverage and uncertainty regarding its ability to
stabilize earnings and return to growth", said Moody's analyst Raya
Sokolyanska. If the exchange is completed on terms similar to those
currently proposed by either party, outstanding debt will decline
by less than 20%, resulting in over 9 times management debt/EBITDA
(8.3 times Moody's-adjusted) and below 1 time management EBIT/cash
interest expense. In addition, free cash flow would be burdened by
a $20-50 million interest payments to the IpCo notes holders and
cash dividends on preferred stock should such an instrument be
included in any final exchange offer.

Fourth-quarter 2016 results showed 17% EBITDA improvement over
prior year due to supply chain, product cost and SG&A reduction.
The Company's guidance for flat to 11% EBITDA growth in 2017
incorporate $50 million of additional benefits from product cost
and supply chain initiatives. However, meaningful earnings recovery
would require bringing customers back to generate positive same
store sales, which has proved elusive.

Moody's will assess the company's CFR and debt instrument ratings
as more definitive terms develop including the proposed
post-exchange capital structure and the amount and terms of the
licensing payments that would be necessary to support debt service
on the proposed IpCo notes. Moody's does not expect to upgrade the
CFR when the exchange closes because of the still unsustainable
leverage and reduced free cash flow generation and rating pressure
could occur if liquidity weakens.

Inserting a new class of debt backed by valuable intellectual
property into the capital structure and removing the current
support provided by the HoldCo notes would hurt the term loan's
recovery value. As a result, if the exchange closes on terms
similar to those proposed by either party, the term loan's current
Caa1 rating could be downgraded.

Moody's took the following rating actions:

Chinos Intermediate Holdings A, Inc.

-- Corporate Family Rating, affirmed at Caa2

-- Probability of Default Rating, downgraded to Caa3-PD from
    Caa2-PD

-- $500 million ($543 million outstanding) Senior Unsecured PIK
    Toggle Notes due 2019, affirmed at Ca (LGD5 from LGD6)

-- Speculative Grade Liquidity Rating, affirmed at SGL-3

-- Outlook, changed to Negative from Stable

J. Crew Group, Inc.

-- $1.567 billion Senior Secured Term Loan B due 2021, affirmed
    at Caa1 (LGD2 from LGD3)

RATINGS RATIONALE

J. Crew's Caa2 Corporate Family Rating reflects its weak operating
performance and high debt burden, with credit agreement debt/EBITDA
of 11 times and interest coverage below 1.0 time. At current
performance levels, the company's capital structure is
unsustainable and its probability of default, including a
distressed exchange, is high. The rating is also reflects J. Crew's
relatively small scale and high business risk as a specialty
apparel retailer, which exposes the company to performance
volatility as a result of fashion risk or changes in consumer
spending. The rating is supported by J. Crew's credible market
position in the highly fragmented specialty apparel retailing
segment, very well recognized lifestyle brand name, and adequate
liquidity profile.

The negative rating outlook reflects the elevated potential for a
near term impairment of the capital structure because of the
proposed exchange offer, likelihood that cash flow could weaken as
a result of the exchange offer, and risk of deterioration in
operating performance.

The ratings could be downgraded if a recapitalization is completed
at terms that result in material weakening of free cash flow
generation, including by imposition of sizeable licensing payments
for use of the J. Crew intellectual property. In addition, the
ratings could be downgraded if revenues and earnings continue to
decline, or if Moody's believes the recovery at default could
weaken further.

J. Crew's ratings could be upgraded if operating performance
improves, including a return to sustained revenue growth and margin
expansion. Quantitatively, the ratings could be upgraded if
Moody's-adjusted EBIT/interest expense improves to over 1.0 time
and debt/EBITDA fell below 7 times. An upgrade would require
maintenance of adequate liquidity, including extension of
maturities to at least 2021.

The principal methodology used in these ratings was Retail Industry
published in October 2015.

Chinos Intermediate Holdings A, Inc. ("J. Crew") is the indirect
parent company of J. Crew Group Inc., a retailer of women's, men's
and children's apparel, shoes and accessories. For the fiscal year
ended January 28, 2017, the company generated $2.4 billion of sales
through its 281 J. Crew retail stores, 113 Madewell stores and 181
factory stores, its websites jcrew.com, jcrewfactory.com and
madewell.com, and the J. Crew and Madewell catalogs. The company is
owned by TPG Capital, L.P. ("TPG"), Leonard Green & Partners, L.P.
("Leonard Green") and certain members of the executive management
team.



K.J.B. SPECIALTIES: Hires Burgess as Counsel
--------------------------------------------
K.J.B. Specialties, Inc., seeks authority from the U.S. Bankruptcy
Court for the Middle District of Florida to employ The Law Offices
of Jason A. Burgess, LLC as counsel to the Debtor.

K.J.B. Specialties requires Burgess to:

   a. give advice to the Debtor with respect to its powers and
      duties as debtor-in-possession and the continued management
      of its business;

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

   c. prepare motions, pleadings, orders, applications,
      disclosure statements, plans of reorganization, commence
      adversary proceedings, and prepare other such legal
      documents necessary in the administration of this case;

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

   e. represent the Debtor in negotiations with their creditors
      and in preparation of the disclosure statement and plan of
      reorganization.

Burgess will be paid at these hourly rates:

     Attorney                 $295
     Paralegal                $75

Burgess will be paid a retainer in the amount of $11,717, including
the 1,717 filing fee.

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

Jason A. Burgess, partner of The Law Offices of Jason A. Burgess,
LLC, assured the Court that the firm is a "disinterested person" as
the term is defined in Section 101(14) of the Bankruptcy Code and
does not represent any interest adverse to the Debtor and its
estates.

Burgess can be reached at:

     Jason A. Burgess, Esq.
     THE LAW OFFICES OF JASON A. BURGESS, LLC
     1855 Mayport Road
     Atlantic Beach, FL 32233
     Tel: (904) 372-4791
     Fax: (904) 853-6932

                   About K.J.B. Specialties, Inc.

KJB owns Jerome Brown Barbecue & Wings, a barbecue sauce
manufacturing operation on Commonwealth Avenue, in Jacksonville,
Florida. The Company is equally owned by Jerome Brown and Joann
Brown. The city of Jacksonville sued the Company in January 2017 to
recover a $210,000 grant after the Company failed to comply with
the promise of creating 56 jobs at the manufacturing plant. Joann
Brown, the president, is the mother of City Council member Katrina
Brown.

K.J.B. Specialties, Inc., based in Jacksonville, FL, filed a
Chapter 11 petition (Bankr. M.D. Fla. Case No. 17-00913) on March
20, 2017. The Hon. Jerry A. Funk presides over the case. Jason A.
Burgess, Esq., at The Law Offices of Jason A. Burgess, LLC, to
serve as bankruptcy counsel.

In its petition, the Debtor estimated $243,048 in assets and $3.25
million in liabilities. The petition was signed by Joann M. Brown,
president.


KALOBIOS PHARMACEUTICALS: Gets $5.5M Loan From Existing Investors
-----------------------------------------------------------------
KaloBios Pharmaceuticals, Inc., announced that it has received
additional proceeds of approximately $5.5 million from existing
investors through an amendment to its term loan facility.  Aside
from the increase in the amount extended, the term loan facility
remains unchanged.

The amendment brings the total principal amount of the loan from
the lenders to $9.2 million.  The proceeds will provide additional
working capital to the company and support the ongoing development
of benznidazole for potential U.S. approval to treat Chagas
disease, a neglected tropical disease, and lenzilumab for chronic
myelomonocytic leukemia (CMML), a rare pediatric disease, as well
as current partnering efforts with ifabotuzumab.

"We appreciate the continued support of our key investors as we
remain on track in our development of benznidazole and lenzilumab,"
said Cameron Durrant, MD, KaloBios chairman and CEO. "We will
continue to execute on our strategic priorities to generate value
for all of our stakeholders."

                About KaloBios Pharmaceuticals, Inc.

KaloBios Pharmaceuticals, Inc. (OTC: KBIO) is an emerging
biopharmaceutical company focused on advancing medicines for
patients with neglected and rare diseases through innovative and
responsible business models.  Lead compounds in the KaloBios
portfolio are benznidazole for the potential treatment of Chagas
disease in the U.S., and the proprietary monoclonal antibodies,
lenzilumab and ifabotuzumab (formerly KB004), for the potential
treatment of various solid and hematologic cancers such as CMML and
potentially juvenile myelomonocytic leukemia, or JMML.  For more
information, visit www.kalobios.com.

KaloBios on Dec. 29, 2015, filed a voluntary petition for
bankruptcy protection under Chapter 11 of Title 11 of the United
States Bankruptcy Code (Bankr. D. Del. Case No. 15-12628).  The
Company was represented by Eric D. Schwartz of Morris, Nichols,
Arsht & Tunnell.

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

Kalobios reported a net loss of $27.01 million for the year ended
Dec. 31, 2016, compared to a net loss of $35.37 million for the
year ended Dec. 31, 2015.  As of Dec. 31, 2016, KaloBios had $4.71
million in total assets, $9.09 million in total liabilities and a
total stockholders' deficit of $4.37 million.


KIRBY BROTHERS: Hires Max Spann as Auctioneer
---------------------------------------------
Kirby Brothers, Inc., seeks authority from the U.S. Bankruptcy
Court for the District of New Jersey to employ the Max Spann RE &
Auction Co. as auctioneer to the Debtor.

Kirby Brothers requires Max Spann to auction the Debtor's real
estate located at 67 Main St., Block 1401.01; Lot 8, Medford, NJ
08055.

Max Spann will be paid a commission of 10% of the final bid price.

Seller agrees to pay the costs of advertising, promotion and
conduct of the sale of the property, not to exceed the sum of
$12,000.

Robert L. Dann, executive vice president and COO of Max Spann RE &
Auction Co., assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtor and
its estates.

Max Spann can be reached at:

     Robert L. Dann
     MAX SPANN RE & AUCTION CO.
     P.O. Box 4992
     Clinton, NJ 08809
     Tel: (888) 299-1438

                   About Kirby Brothers, Inc.

Kirby Brothers, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. N.J. Case No. 16-15442) on March 23,
2016, disclosing under $1 million in both assets and liabilities.
The Debtor is represented by David A. Kasen, Esq., at Kasen &
Kasen. The case is assigned to Judge Michael B. Kaplan.


L&R DEVELOPMENT: Unsecureds to Get 15% Dividend in 5 Years
----------------------------------------------------------
L&R Development & Investment Corp. filed with the U.S. Bankruptcy
Court for the District of Puerto Rico a disclosure statement dated
March 15, 2017, referring to the Debtor's plan of reorganization.

Holders of Class 10 General Unsecured Claims totaling $3,235,574.99
will be paid a 15% dividend of their allowed claims on equal
monthly payments during 60 months from the Effective Date.  This
class is impaired.

The Plan will be funded with the Debtor's own assets, including the
escrow funds, selling of its properties and collections of accounts
receivable.  The Debtor's principal will provide additional funds
in capital, as needed.

A copy of the Disclosure Statement is available at:

           http://bankrupt.com/misc/prb16-08792-65.pdf

                      About L&R Development

L&R Development & Investment Corp. is a real estate development and
investment corporation that was created on May 31, 2002, by two
main partners, Hector Noel Roman and Jose Joaquin Lopez.  

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. P.R. Case No. 16-08792) on Nov. 1, 2016.  The
petition was signed by Joaquin Lopez, president.  At the time of
the filing, the Debtor disclosed $3.05 million in assets and $5.56
million in liabilities.  The case is assigned to Judge Brian K.
Tester.

Carmen Conde Torres, Esq., of C. Conde & Assoc. represents the
Debtor.  Inmuebles Bienes Raices, LLC, has been tapped as realtor
to the Debtor.


LIFSCHULTZ ESTATE: Mamaroneck Town's Secured Claim to Get 100%
--------------------------------------------------------------
Lifschultz Estate Management LLC filed with the U.S. Bankruptcy
Court for the Southern District of New York a first amended
disclosure statement, proposing that classes 1, 2, 3, and 4 are
impaired, and are thus entitled to vote on the plan of
reorganization.

The original Plan proposed that Classes 1 and 3 are impaired, and
are thus entitled to vote, while Class 2 is unimpaired since it
will receive 100% payment of its Allowed Claim.

The First Amended Disclosure Statement added one class of claim,
Class 1 - Town of Mamaroneck Secured Claim in the approximate
amount of $250,000, together with any unpaid statutory interest,
costs and reasonable attorneys' fees accrued thereon through the
Closing.  Class 1 will be paid in full, in Cash, from the
Distribution Fund upon the Closing, after the payment of all
unclassified Claims.

The First Amended Disclosure Statement estimated Lawrence
Lifschultz's Secured Claim at $1,000,000 (compared to $1,132,981.57
in the original Plan), and will be paid, in Cash, up to the full
amount of his Allowed Class 3 Claim.

Class 4 - Unsecured Claims will receive a pro rata portion of the
remaining distribution fund, if any, within 10 business days of the
sale closing date, up to 100% of their allowed claims, with no
postpetition date interest thereon.  Class 4 Allowed Unsecured
Claims total approximately $50,000.

The Debtor also disclosed that its estate was only formed one day
before the Petition Date, so no avoidance actions relating to
pre-petition transactions could exist.

In addition, any Claims relating to unfounded allegations by
Lawrence Lifschultz that the Debtor's principals previously turned
down in 2008 a lucrative offer for the Property has absolutely no
merit.  In fact, the offer was actually mishandled by Lawrence
Lifschultz himself, as evidenced by emails from the putative
purchaser informing the Property real estate brokers at the time
that he was no longer interested in acquiring the Property as he
was "done with this difficult and 'troubled' guy."  Accordingly,
such Claim has no merit, and even if the Claim had any merit, the
Claim would not be assertable against the Debtor but only against
the Debtor’s principals. Furthermore, such claim is long since
time barred under New York Law.

Moreover, the Debtor said any claim of the Debtor's estate for
unpaid use and occupancy from Mr. Abbott has no merit due to Mr.
Abbott continuing to maintain and upkeep and repair the Property
from his own personal funds.  Since the Petition Date, Mr. Abbott
has contributed over $80,000 of his personal funds, which exceeds
the fair market use and occupancy for the Property.

Accordingly, the Debtor believes there are no Avoidance and
Recovery Actions to pursue on behalf of the Debtor's estate.

The Bankruptcy Court has approved the Disclosure Statement and has
scheduled a hearing on confirmation of the Plan for May 16, 2017,
at 10:00 a.m.

A full-text copy of the Disclosure Statement dated March 17, 2017,
is available at http://bankrupt.com/misc/nysb16-23144-54.pdf

                     About Lifschultz Estate

Lifschultz Estate Management LLC is a member managed limited
liability company organized under New York law.  The two members
of the Debtor are Bruce Abbott and his uncle, David Lifschultz.  
The Debtor is the deed holder of a four acre parcel of real
property located at 220 Hommocks Road, Larchmont, New York 10538.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. N.Y. Case No. 16-23144) on Aug. 23, 2016.  The
petition was signed by Bruce S. Abbott, managing member.  

The case is assigned to Judge Robert D. Drain.

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

Jonathan S. Pasternak, Esq., at Delbello Donnellan Weingarten Wise
& Wiederkehr, LLP, serves as the Debtor's bankruptcy counsel.


LOTTONET OPERATING: SEC Halts Investment Scheme over Lotto Tickets
------------------------------------------------------------------
The Securities and Exchange Commission announced charges against a
Florida-based company, its CEO, and its top sales agent accused of
conducting a boiler room scheme that solicits investments in a
business purportedly facilitating online and cell phone sales of
lottery tickets in various states.

The SEC has obtained an emergency court order freezing the assets
of LottoNet Operating Corp., David Gray, and Joseph A. Vitale. The
SEC's complaint alleges that they misrepresented to investors that
their money would be used to develop and market LottoNet and that
sales agents did not receive commissions. At least 35 percent of
investor proceeds were allegedly paid to boiler room sales agents
in the form of commissions, and LottoNet allegedly siphoned
investor funds for personal spending on clothing, wedding-related
expenses, and strip clubs.

According to the SEC's complaint, which was unsealed in federal
court, among the pitches used in sales agent scripts prepared for
cold calls to investors was "you're looking at a monthly dividend
payout of $8,500 every month" on a $25,000 investment if LottoNet
reaches 1 percent market share. The scripts also allegedly touted
the purported safety of the investment, noting a 60 percent return
as a "worst case" scenario if the company was ever sold. The SEC
alleges that while LottoNet has raised a total of approximately
$4.8 million from investors, the company had only paid $10,525.43
in investment returns to investors through the end of February.
Sales agents allegedly have been paid more than $1.1 million out of
investor funds.

The SEC's complaint further alleges that Vitale, who personally
raised at least $1.4 million from investors, used the alias Donovan
Kelly in an apparent attempt to hide from investors that he is
permanently barred by the Financial Industry Regulatory Authority
(FINRA).

"As alleged in our complaint, little did investors know they were
being duped with a script based on misrepresentations while
investor funds were being spent in strip clubs," said Eric I.
Bustillo, Director of the SEC's Miami Regional Office.

The SEC's investigation, which is continuing, has been conducted in
the Miami office by Kate Zoladz, Gary Miller, and Allen J. Genaldi.
The case is being supervised by Elisha L. Frank and the litigation
is being led by Amie Riggle Berlin. The SEC appreciates the
assistance of FINRA.


LOUISIANA-PACIFIC CORP: Moody's Hikes CFR to Ba1; Outlook Stable
----------------------------------------------------------------
Moody's Investors Service upgraded Louisiana-Pacific Corporation's
corporate family rating (CFR) to Ba1 from Ba2, probability of
default rating (PDR) to Ba1-PD from Ba2-PD and senior unsecured
bond rating to Ba2 from Ba3. The rating outlook is stable and the
speculative grade liquidity rating has been affirmed at SGL-1.

"Louisiana-Pacific has been upgraded based upon steady growth in US
housing starts and reduced operating volatility as its siding
business grows and mitigates OSB volatility" said Ed Sustar, Senior
Vice President with Moody's.

RATINGS RATIONALE

Louisiana-Pacific's Ba1 corporate family rating reflects the
company's leading North American market positions in oriented
strand board (OSB), wood siding and engineered wood products,
strong liquidity and normalized leverage of about 2x using 5 year
average OSB prices. The company has a growing wood siding business
and an increasing Latin American manufacturing presence both of
which provide some stability versus more volatile OSB. LP's
financial performance is significantly influenced by OSB pricing,
which is among the most volatile commodity grades in the paper and
forest products industry. Moody's expects the company will benefit
as the US housing market improves towards trend levels over the
next few years.

LP's SGL-1 speculative grade liquidity rating reflects the
company's strong liquidity with about $459 million of available
cash (December 2016 cash of $659 million net of a $200 million
minimum cash covenant), and no borrowings under its $200 million
committed revolving credit facility, which matures in December
2018. Moody's estimates that LP will be consume about $50 million
of cash in 2017 as it undertakes higher than normal capital
expenditures, which can be funded by its significant cash balance.
Moody's expects LP to remain in compliance with its financial
covenants and the company has no significant debt maturities over
the next several years.

The stable outlook is based on Moody's views that LP will be able
to maintain good operating performance and liquidity through
volatile industry conditions. It incorporates Moody's expectations
that the company's increasing diversification away from volatile
OSB will result in more stable earnings and that financial
performance of the company will remain strong over the next 12 to
18 months as OSB prices stabilize as demand improves with modestly
increasing US housing starts.

An upgrade would require:

* a further reduction in the volatility of the company's financial
performance through additional diversification away from OSB (which
currently represents 46% of sales)

* while maintaining strong leverage (RCF minus capex /TD) above
12% and debt to EBITDA below 3x (39% and 1.5x at December 2016,
adjusted per Moody's standard definitions) on a sustainable basis.

The rating could be lowered if the company's liquidity deteriorates
or if Moody's expects debt to EBITDA above 4x (1.5x at December
2016) for a sustained period.

The principal methodology used in these ratings was Global Paper
and Forest Products Industry published in October 2013.

Headquartered in Nashville, Tennessee, Louisiana-Pacific
Corporation is a leading manufacturer and distributor of wood-based
building materials, primarily OSB and wood siding.


LYNN'S MARKET: Taps FMS as Financial Management Servicer
--------------------------------------------------------
Lynn's Market, Inc., seeks authority from the U.S. Bankruptcy Court
for the Middle District of Pennsylvania to employ FMS, Financial
Management Servicer, LLC as financial management servicer to the
Debtor.

Lynn's Market requires FMS to:

   a. manage all payroll matters;

   b. prepare Forms 941 and 940; and

   c. handle the payment of all taxes related to payroll.

FMS will be paid as follows:

   -- Matters related to Payroll            $888.57 per week,
                                            plus $75 per hour

   -- Preparation of financial              $125
      documents

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

Dave Goggin, CFO of FMS, Financial Management Servicer, LLC,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

FMS can be reached at:

     Dave Goggin
     FINANCIAL MANAGEMENT SERVICER, LLC
     8028 Ritchie Highway, Suite 212
     Pasadena, MD 21122
     Tel: (410) 761-9400
     Fax: (410) 761-7643

                   About Lynn's Market, Inc.

Based in New Oxford, Pennsylvania, Lynn's Market, Inc. sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Pa.
Case No. 17-00864) on March 3, 2017. The petition was signed by
Christopher Slike, president. The case is assigned to Judge Robert
N. Opel II.

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


MAMAMANCINI'S HOLDINGS: Reports $491,000 Net Loss for 2016
----------------------------------------------------------
Mamamancini's Holdings, Inc., filed with the Securities and
Exchange Commission its annual report on Form 10-K disclosing a net
loss available to common stockholders of $494,061 on $18.04 million
of sales for the year ended Jan. 31, 2017, compared to a net loss
available to common stockholders of $3.57 million on $12.60 million
of sales for the year ended Jan. 31, 2016.

As of Jan. 31, 2017, MamaMancini's had $6.31 million in total
assets, $5.31 million in total liabilities and $999,376 in total
stockholders' equity.

As of Jan. 31, 2017, the Company had cash and working capital of
$666,580 and $1,753,671, respectively.  During the year ended
Jan. 31, 2017, the Company generated cash from operations of
$482,792.  In addition, management was able to negotiate the terms
of its note payable with one of the lenders and intends to exercise
an option to extend the maturity date of the note payable to May 1,
2018.  Also, the continued revenue growth coupled with improved
gross margins and control of expenses leads management to conclude
that it is probable that the Company's cash resources will be
sufficient to meet our cash requirements through the first quarter
of fiscal year ended Jan. 31, 2019.

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

                       https://is.gd/i0JwUl

                    About MamaMancini's Holdings

MamaMancini's Holdings, Inc., manufactures and distributes
prepared, frozen, and refrigerated food products primarily in the
United States.

MamaMancini's Holdings, Inc., formerly Mascot Properties, Inc., was
incorporated in the State of Nevada on July 22, 2009.  Mascot
Properties, Inc.'s activities since its inception consisted of
trying to locate real estate properties to manage, primarily
related to student housing, and services which included general
property management, maintenance and activities coordination for
residents.  Mascot did not have any significant development of such
business and did not derive any revenue.  Due to the lack of
results in its attempt to implement its original business plan,
management determined it was in the best interests of the
shareholders to look for other potential business opportunities.


MCELRATH LEGAL: Unsecureds to Get 100% with 3.75% in 84 Months
--------------------------------------------------------------
McElrath Legal Holdings, LLC, filed with the U.S. Bankruptcy Court
for the Western District of Pennsylvania a disclosure statement
dated March 18, 2017, referring to the Debtor's Chapter 11 plan.

There are two classes of general unsecured claims: Class 2 (any
claim of $600 or less) and Class 3 (any claim exceeding $600).

Each holder of an allowed Class 2 claim will be paid 100% of the
claim without interest on the Plan Distribution Date, estimated to
be Aug. 1, 2017.

Each holder of an allowed Class 3 claim will receive two different
Class 3 ballots -- a Class 3 A Primary Treatment Ballot and a Class
3 B Alternative Treatment Ballot.  Each holder of an allowed Class
3 claim who votes will elect one of the two ballots.

Each Class 3 claimant will be paid 100% of the allowed amount of
their claim as of the Petition Date with interest at 3.75% in 84
equal consecutive monthly payments commencing on the Plan Effective
Date unless the claimant elects the Alternative Treatment.

Subject to the allowed claim estimation procedure of the Plan and
the release provisions of the Plan, a Class 3 claimant who timely
submits a Class 3 B Ballot will be paid 90% of their claim as of
the Petition Date with simple interest at 3.00% per annum (with
interest accruing from the Plan Distribution Date) as follows:

     (1) on the Plan Distribution Date the claimant will (i) be
         paid a pro rata share of the Class 3 pool; (ii) be
         provided a Statement of Class Section 4.03(b)
         Distributions with verification of the DIP account
         balance on the Plan Distribution Date; and (iii) if
         Section 1.21 (a)-(e) of the Plan applies because there is

         a Class 3 claimant which submitted a Class 3 B ballot for

         a claim which is not finally allowed on the Plan
         Distribution Date, the claimant will receive a
         distribution;

     (2) the unpaid balance of the Discounted Claim, after a
         deduction of their payment of claimant's share of the
         Class 3 Pool, will be paid in 84 equal consecutive
         monthly payments commencing thirty days after the Plan
         Distribution Date;

     (3) if a claimant has a claim against Paul W. McElrath, Jr.,
         individually: (i) upon confirmation of the Plan, the
         claimant will be stayed from initiating or continuing any

         legal or equitable action against Paul W. McElrath, Jr.,
         except the claimant may act to protect its claim in any
         bankruptcy proceeding of Mr. McElrath; (ii) upon receipt
         of its pro rata share of the Class 3 Pool, the claimant
         is deemed to have irrevocably waived any and all legal
         and equitable claims against Mr. McElrath; (iii) within
         20 days receipt of its pro rata share of the Class 3
         Pool, the claimant will: (a) dismiss with prejudice, any
         action pending in any court against Debtor and Mr.
         McElrath; (b) satisfy any judgments which the claimant
         has against the Debtor and Mr. McElrath, and (c) withdraw

         any claim or action in any bankruptcy proceeding of Mr.
         McElrath and cease participation in the case; and (iv)
         the claimant will be subject to sanctions including
         reasonable attorney fees, costs, and actual damages in an

         enforcement action in the Court if the claimant does not
         timely comply with the provisions of this sub-section.

Current bank deposits and future earnings is the source of the
funds for plan payments.

The Disclosure Statement is available at:

        http://bankrupt.com/misc/pawb16-22568-112.pdf

             About McElrath Legal Holdings

Headquartered in Pittsburgh, Pennsylvania, McElrath Legal Holding,
LLC, filed for Chapter 11 bankruptcy protection (Bankr. W.D. Pa.
Case No. 16-22568) on July 11, 2016, estimating its assets at up to
$50,000 and its liabilities at between $1 million and $10 million.
The petition was signed by Paul McElrath, president.  Judge Carlota
M. Bohm presides over the case.

Gary William Short, Esq., who has an office in Pittsburgh,
Pennsylvania, serves as the Debtor's bankruptcy counsel.  The
Debtor hires Elder Law Management, as an accountant.

The U.S. Trustee informs the U.S. Bankruptcy Court for the Western
District of Pennsylvania that a committee of unsecured creditors
has not been appointed in the Chapter 11 case of McElrath Legal
Holding, LLC, due to insufficient response to the U.S. Trustee
communication/contact for service on the committee.


MESOBLAST LTD: Announces Phase 2 Results of Cell Therapy
--------------------------------------------------------
In a statement released with the Australian Securities Exchange and
the U.S. Securities and Exchange Commission, Mesoblast Limited
announced 36-month results from the randomized, placebo-controlled
100-patient Phase 2 trial of its proprietary allogeneic Mesenchymal
Precursor Cells (MPC) in patients with chronic low back pain (CLBP)
due to intervertebral disc degeneration.  A single intra-discal
injection of 6 million MPCs resulted in meaningful improvements in
both pain and function that were durable for at least 36 months.

"The sustained benefits on pain and function over three years seen
with a single injection of Mesoblast's cell therapy have the
potential to transform the treatment paradigm for chronic low back
pain due to disc degeneration," said trial investigator Dr Hyun
Bae, Professor of Surgery and Director of Education at the Cedars
Sinai Spine Center, and Director of the Spine Institute in Los
Angeles, CA.  "Instead of replacing or fusing the disc, there is
mounting compelling evidence that we can use this regenerative
medicine to heal the disc.  We are fast approaching this inflection
point in the treatment of low back pain, which is particularly
important in view of the epidemic of opioid abuse."

The durable outcomes seen from a single MPC injection in patients
with degenerative disc disease who have failed conservative
measures are consistent with an overarching mechanism of action
that may also be evident in treatment of other chronic diseases
where a single MPC dose has resulted in sustained benefits,
including advanced chronic heart failure and biological-resistant
rheumatoid arthritis.  In each of these diseases, MPCs are thought
to be activated by signals in the damaged tissues to release
factors that both inhibit damaging inflammation and induce a
pro-reparative state.

The Phase 2 trial compared a single intra-discal injection of 6
million or 18 million MPCs against two placebo arms, saline or
hyaluronic acid, using a pre-specified Per Protocol (PP) population
analysis.  The primary endpoint composite was the same as is being
used in the ongoing Phase 3 trial, a 50% reduction in the Visual
Analog Scale (VAS) pain score and a 15-point reduction in the
Oswestry disability index (ODI), with no additional intervention,
at both 12 and 24 months.

A full-text copy of the regulatory filing is available at:
https://is.gd/b42TfB

                    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.


METRO GLASS: Hires Aundrea Bricker as Accountant
------------------------------------------------
Metro Glass, Inc. seeks authorization from the U.S. Bankruptcy
Court for the District of Nebraska to employ Aundrea Bricker and
Bricker Accounting & Tax Services, LLC as accountant.

The Debtor desires to retain Bricker for the reasons that Bricker
is familiar with the services required to keep and report the
books, records, operations, methods, business affairs of the
Debtor.

Bricker will receive a retainer of $500 and will bill any
additional services subject to the approval of the Bankruptcy
Court.

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

Aundrea Bricker 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.

Bricker can be reached at:

       Aundrea Bricker
       BRICKER ACCOUNTING & TAX SERVICES, LLC
       9839 S 168th Avenue, Suite #2A
       Omaha NE, 68136
       Tel: (402) 401-6460

                    About Metro Glass Inc.

Metro Glass, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Neb. Case No. 17-80183) on February 17,
2017.  At the time of the filing, the Debtor estimated assets of
less than $100,000 and liabilities of less than $1 million.



MF GLOBAL: Settles Malpractice Lawsuit Against PwC
--------------------------------------------------
Michael Rapoport, writing for The Wall Street Journal, reported
that failed brokerage MF Global Holdings Ltd. and accounting firm
PricewaterhouseCoopers LLP said they have settled their
high-profile accounting-malpractice lawsuit in which the brokerage
contended bad advice from PwC contributed to its 2011 collapse.

According to the report, terms of the settlement weren't disclosed.
Both sides said the case has been settled to "the mutual
satisfaction of the parties" and declined to discuss the agreement
further, the report related.

The settlement came during the third week of an expected five-week
trial in federal court in New York, in which MF Global's bankruptcy
administrator had sought $3 billion in damages and interest from
PwC, the report noted.

PwC previously paid $65 million in 2015 to settle separate
litigation from investors in MF Global's securities, who had
alleged the firm failed to properly audit MF Global's internal
controls, the report recalled.

This is the second time in the past year that PwC has settled a
major lawsuit mid-trial with the terms kept confidential, the
report pointed out.  Last August, the accounting firm settled a
lawsuit in which the bankruptcy trustee for Taylor Bean & Whitaker
Mortgage Corp. alleged PwC was negligent for not detecting a fraud
scheme that led to the collapse of Alabama's Colonial Bank, one of
the most expensive bank failures in U.S. history, the report
related.  The Taylor Bean trustee had sought $5.5 billion from PwC;
the terms of the settlement weren't disclosed, the same as in the
MF Global case, the report said.

                         About MF Global

New York-based MF Global -- http://www.mfglobal.com/-- was one of

the world's leading brokers of commodities and listed derivatives.

MF Global provides access to more than 70 exchanges around the
world.  The firm also was one of 22 primary dealers authorized to
trade U.S. government securities with the Federal Reserve Bank of
New York.  MF Global's roots go back nearly 230 years to a sugar
brokerage on the banks of the Thames River in London.

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

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

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

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

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

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

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

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

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

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


MOHAVE AGRARIAN: Amends Plan to Increase Amount of Secured Claims
-----------------------------------------------------------------
Mohave Agrarian Group, LLC, filed with the U.S. Bankruptcy Court
for the District of Nevada a second amended disclosure statement
explaining its third amended Chapter 11 plan of reorganization,
which amended the estimated total amount of the secured claim of
Contrail Holdings, LLC, and its secured property tax claims.

Under the Second Amended Disclosure Statement, the estimated total
amount of the Class 2 - Contrail Secured Claim is $9,611,696.19,
while, under the Disclosure Statement filed September 2016, the
estimated total amount of the Class 2 - Contrail Secured Claim is
$8,177,909.05.

Under the Second Amended Disclosure Statement, the estimated total
amount of the Class 3 - Secured Property Tax Claims is $42,733.12,
while, under the Disclosure Statement filed September 2016, the
estimated total amount of the Class 3 - Secured Property Tax Claims
is $85,355.53.

A full-text copy of the Disclosure Statement dated March 17, 2017,
is available at http://bankrupt.com/misc/nvb16-10025-413.pdf

                       About Mohave Agrarian

Headquartered in Las Vegas, Nevada, Mohave Agrarian Group, LLC, is
a privately-held company founded in January 2014.  The Company
filed for Chapter 11 bankruptcy protection (Bankr. D. Nev. Case No.
16-10025) on Jan. 5, 2016, estimating its assets at between $10
million and $50 million and its liabilities at between $1 million
and $10 million.  The petition was signed by James M. Rhodes as
president of Truckee Springs Holdings, Inc., manager of Mohave
Agrarian.  Judge Mike K. Nakagawa has been assigned the case.
Brett A. Axelrod, Esq., at Fox Rothschild LLP serves as the
Debtor's bankruptcy counsel.


MONTCO OFFSHORE: Hires BMC as Claims, Noticing and Balloting Agent
------------------------------------------------------------------
Montco Offshore, Inc., et al., seek permission from the U.S.
Bankruptcy Court for the Southern District of Texas to employ BMC
Group as claims, noticing and balloting agent.

The Debtors require BMC to:

     a. maintain the creditor matrix;

     b. prepare and serve required notices in these chapter 11
cases pursuant to Bankruptcy Rule 2002 which requires notice to all
creditors and parties in interest, including, without limitation,
(i) the Notice of Commencement; (ii) notice of the claims bar date;
(iii) notice of hearings on a disclosure statement and confirmation
of a chapter 11 plan; and (iv) other miscellaneous notices to any
entities, as the Debtors or the Court may deem necessary or
appropriate for an orderly administration of these cases;

     c. within five business days after the mailing of a particular
notice, file with the Clerk's office a declaration of service that
includes a copy of the notice involved, an alphabetical list of
persons to whom the notice was served and the date and manner of
service;

     d. maintain an official copy of the Debtors' schedules of
assets and liabilities as well as statements of financial affairs;

     e. notify all potential creditors of the existence and amount
of their respective claims as evidenced by the Debtors' books and
records set forth in the Schedules;

     f. furnish a form for the filing of a proof of claim;

     g. docket all claims received, maintaining the official claims
registers (the "Claims Registers") for the Debtors on behalf of the
Clerk, maintaining copies of all proofs of claim filed, and
providing the Clerk with certified duplicate unofficial Claims
Registers on a monthly basis, unless otherwise directed;

     h. specify in the applicable Claims Register the following
information for each claim docketed: (i) the claim number assigned,
(ii) the date received, (iii) the name and address of the claimant
and its agent, if applicable, who filed the claim, (iv) the
classification of the claim (e.g., secured, unsecured, priority,
etc.), and (v) the asserted amount of the claim.

     i. implement necessary security measures to ensure the
completeness and integrity of the Claims Registers;

     j. record all transfers of claims and providing any notices of
such transfers required by Rule 3001 of the Federal Rules of
Bankruptcy Procedure;

     k. make any and all changes to the Claims Registers in
accordance with the Orders of the Court;

     l. upon completion of the docketing process for all claims
received by the Clerk of the Court, turn over to the Clerk copies
of the Claims Registers for the Clerk's review;

     m. maintain the official mailing list for the Debtors of all
entities that have filed proofs of claim, which list shall be
available free of charge upon request by a party in interest on the
Master Service List or the Clerk, and available at the expense of
any other party in interest upon the request of such party, and
compliance with all requests for mailing labels duplicated from the
mailing list (unless otherwise excused by Court order);

     n. provide access to the public for examination of copies of
the proofs of claim without charge during regular business hours;

     o. promptly comply with such further conditions and
requirements as the Clerk's Office or Court may at any time
prescribe;

     p. provide such other claims processing, noticing, and related
administrative services as may be requested from time to time by
the Debtors;

     q. provide recommendations to the Debtors regarding all
aspects of the voting and ballot tabulation process, including
consulting services regarding the development and review of plan
solicitation materials, including the disclosure statement,
ballots, master ballots, voting instructions and issues arising in
connection with the vote solicitation and tabulation process;

     r. respond to inquiries of solicited parties regarding the
disclosure statement and the plan voting procedures;

     s. tabulate all ballots and master ballots in accordance with
established procedures;

     t. prepare an appropriate ballot certification;

     u. prior to the close of these chapter 11 cases, assist the
Debtors in submitting a proposed order terminating the role of BMC
as claims, noticing, and balloting agent, upon the completion of
its duties and responsibilities; and

     v. at the close of these cases, box and transport all original
documents in proper format, as provided by the Clerk's office, to
the Federal Records Center.

In addition, BMC will provide such other noticing, claims
processing and related administrative services, and technology
support as the Debtors or Clerk's Office may request from time to
time in accordance with the terms of the Agreement.

The Debtors will compensate BMC in accordance with the payment
terms of the BMC Agreement for all services rendered and expenses
incurred in connection with the Debtors' chapter 11 cases.

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

Tinamarie Feil, president and co-founder of BMC Group, Inc.,
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.

BMC may be reached at:

      Tinamarie Feil
      BMC Group, Inc.
      259 W 30th Street, Suite 401
      New York, NY 10001
      Tel: 212.310.5900
      Fax: 212.644.4552

                      About Montco Offshore

Based in Galliano, Louisiana, Montco Offshore, Inc. --
www.montco.com/mo -- currently has total fleet of six vessels
includes (a) two 335' class liftboats, known as (i) "Robert," which
was unveiled in the first quarter of 2012, and (ii) "Jill," which
was completed in 2014; (b) two 245' class liftboats, known as (i)
"Kayd," which was completed in 2006, and (ii) "Myrtle;" which was
completed in 2002; and (c) two 235' class liftboats, each completed
in 2009, known as (i) "Paul," and (ii) "Caitlin."

As of the Petition Date, on a book basis, MO had an aggregate of
approximately $265 million in total assets and approximately $136
million in total liabilities.  MOC had approximately $84 million in
total assets (which are mostly made up of receivables) and
approximately $126 million in total liabilities.  As of the
Petition Date, the Debtors estimate that approximately $5.3 million
was due and owing to holders of prepetition trade claims against
MO, and approximately $75 million was due and owing to holders of
prepetition trade claims against MOC, not including the
intercompany obligations.


MSES CONSULTANTS: Directed to File Amended Plan by March 31
-----------------------------------------------------------
Judge Patrick M. Flatley of the U.S. Bankruptcy Court for the
Northern District of West Virginia conditionally approved the
amended disclosure statement explaining MSES Consultants, Inc.'s
plan of reorganization.

On March 8, 2017, a telephonic hearing was held to consider whether
the Second Amended Disclosure Statement of the Debtor contains
adequate information pursuant to Bankruptcy Code Section 1125, to
allow the Debtor to solicit votes on its Plan of Reorganization.
At the hearing, the Debtor requested an opportunity to modify the
language of the Disclosure Statement and Plan to address objections
raised by the U.S. Trustee, the Internal Revenue Service and
Triple-H Enterprises, Inc.  The court finds that if properly
amended the Debtor's Disclosure Statement will contains adequate
information pursuant to Section 1125, to enable creditors to make
an informed judgment about the Debtor's Chapter 11 Plan.

Accordingly, the Debtor is directed to file a Third Amended
Disclosure Statement by March 31, 2017.  Thereafter, the Debtor
will authorized to solicit creditors' votes on the Third Amended
Plan of Reorganization.

April 28, 2017, is fixed as the last day for filing acceptances or
rejections of the Chapter 11 Plan.

April 28, 2017, is fixed as the last day for filing with the Court
and serving written objections to confirmation of the Chapter 11
Plan.

A hearing will be held on May 11, 2017, at 1:30 p.m., to consider
and act upon confirmation of the Chapter 11 Plan and any objection
thereto timely filed with the Court.

              About MSES Consultants, Inc.

Headquartered in Clarksburg, West Virginia, MSES Consultants, Inc.,
filed for Chapter 11 bankruptcy protection (Bankr. N.D. W.V. Case
No. 15-01204) on Dec. 14, 2015, estimating its assets at between
$50,000 and $100,000 and liabilities at between $1 million and $10
million. The petition was signed by Lawrence M Rine, president.

Judge Patrick M. Flatley presides over the case.

Richard R. Marsh, Esq., at McNeer, Highland, McMunn And Varner, LC,
serves as the Debtor's bankruptcy counsel.


MWM & SONS: Hires Alan P. Stokes & Associates as Accountants
------------------------------------------------------------
MWM & Sons, Corporation seeks authorization from the U.S.
Bankruptcy Court for the District of Maryland to employ Alan P.
Stokes & Associates, Inc. T/A Century Accounting & Financial
Services as accountants.

The Debtor requires the Firm to:

     a. provide the Debtors with accounting advice concerning its
reporting and compliance duties as Debtors in possession and with
regard specifically to the Office of the United States Trustee and
monthly or other reporting requirements, as well as preparation of
such monthly operating reports;

     b. prepare tax returns if requested by the Debtor;

     c. prepare a six month projection of income and expenses from
January 2017 through June 2017; and

     d. prepare a projected balance sheet as of the date of plan
confirmation.

The Debtor will compensate the Firm at $250 per hour.

The Firm has requested a $500.00 initial set up retainer for
services which is payable at this time, along with an additional
retainer of $250.00 per month.

Alan P. Stokes, CPA, worked at Alan P. Stokes & Associates, Inc.
T/A Century Accounting & Financial Services, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

The Firm may be reached at:

       Alan P. Stokes, CPA
       Alan P. Stokes & Associates, Inc.
       7 Deneison Street
       Timonium, MD 21093
       Tel: 410-560-2667
       Fax: 410-560-2870

                       About MWM & Sons

MWM & Sons Corporation filed a Chapter 11 bankruptcy petition
(Bankr. D.MD. Case No. 16-25851) on December 2, 2016.  The Hon.
Wendell I. Lipp presides over the case.  The Burns Law Firm
represents the Debtor as counsel.  The Debtor hired Weil, Akman,
Baylin & Coleman, PA as its accountant.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities.  The petition was signed by Moin M.
Ahmad, president.


NAKED BRAND: Regains Compliance with Nasdaq Listing Rule 5550(b)
----------------------------------------------------------------
On March 17, 2017, Naked Brand Group Inc. received written notice
from the Listing Qualifications Staff of the Nasdaq Stock Market
informing the Company that Nasdaq has determined that the Company
regained compliance with Nasdaq Listing Rule 5550(b), which
requires the Company to maintain a minimum of $2,500,000 in
stockholders' equity.  As provided in the notice and as previously
disclosed by the Company, if the Company fails to evidence
compliance with the Minimum Stockholders' Equity Requirement upon
filing its next periodic report, the Company's common stock may be
subject to delisting from the Nasdaq Capital Market.

As previously disclosed in the Company's Current Report on Form 8-K
filed with the U.S. Securities and Exchange Commission on Sept. 27,
2016, the Company received written notice Nasdaq notifying the
Company that it was not in compliance with the Minimum
Stockholders' Equity Requirement.  As previously disclosed in the
Company's Current Report on Form 8-K filed with the SEC on January
18, 2017, the Company provided Nasdaq with a plan to regain
compliance with the Minimum Stockholders' Equity Requirement and
was subsequently granted an extension of up to 180 calendar days
from the date of the initial notice, or until March 22, 2017, to
evidence compliance therewith.  As previously disclosed in the
Company's Current Report on Form 8-K filed with the SEC on March
14, 2017, the Company recently completed several transactions which
enabled it to regain compliance with the Minimum Stockholders'
Equity Requirement.

A full-text copy of the regulatory filing is available at
https://is.gd/Pz83Pi

                        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.


NEOVASC INC: Posts $2.7 Million Revenues for Fourth Quarter
-----------------------------------------------------------
Neovasc Inc. announced financial results for the quarter and year
ended Dec. 31, 2016.

"While the ongoing litigation continued to dominate the Company's
narrative in 2016, we expect to know the outcome of our U.S. appeal
later this year, bringing closure to this chapter in the Company's
development," commented Neovasc CEO, Alexei Marko.  "The evidence
stemming from the 26 cases of the Tiara's use and the hundreds of
commercial cases with Reducer underscore for us that we remain on a
path to advancing the standard of care for mitral regurgitation and
refractory angina and improving the quality of life for patients
suffering from these devastating diseases."

The Company's proprietary product for treating mitral valve
disease, Tiara, continues to perform well and has now been used to
treat 26 patients under both early feasibility and compassionate
use cases across North America and Europe.  Implantation is
completed through a short trans-apical procedure and typically
results in complete resolution of the patient's mitral
regurgitation without significant residual leaks or obstruction of
the ventricular outflow tract.  The 30-day survival rate for the
first 24 patients (those treated more than 30 days ago) is 21 of 24
or 88% and there has been no 30-day mortality observed in any of
the last 15 patients.  One patient is now over three years post
implant.  The Company expects to begin enrolling patients in the
coming weeks into its European CE Mark trial, with initial cases in
Italy.

Sales of the Neovasc Reducer ("Reducer"), the Company's innovative
device to treat refractory angina, grew 91% year over year in 2016.
There has been steady growth in the adoption of the product as
implanting physicians see many of their patients who were
refractory to other angina treatments returning with significant
improvement in symptoms following implantation with Reducer.

Results for the quarter

Revenues

Revenues for the quarter ended December 31, 2016 were $2,761,122
compared to $2,224,046 for the same period in 2015.  Reducer
revenues increased by 47% to $282,515 for the quarter ended
Dec. 31, 2016, compared to $192,013, for the same period in 2015.
Contract manufacturing and consulting services revenues were
slightly increased in comparison to the same period in 2015.  Due
to a recent agreement with Boston Scientific Corporation the
Company expects a decline in revenue in the coming periods.  This
is consistent with the Company's strategy to focus its business
towards development and commercialization of its own products, the
Reducer and the Tiara.

In December 2016, the Company entered into an agreement for Boston
Scientific to acquire the Company's advanced biologic tissue
capabilities and certain manufacturing assets and make a 15% equity
investment in Neovasc, for a total of $75 million in cash.  Under
the terms of the approximate $68 million asset purchase agreement
the Company has been granted a license to the purchased trade
secrets and know-how and access to the sold facilities to allow it
to continue its tissue and valve assembly activities for its
remaining customers, and continue its own tissue-related programs,
including advancing the Tiara through its clinical and regulatory
pathways.

Cost of Goods Sold

The cost of goods sold for the quarter ended Dec. 31, 2016, was
$2,052,969, compared to $1,942,140 for the same period in 2015.
The gross margin for the quarter ended Dec. 31, 2016, was 26%,
compared to 13% for the same period in 2015.  In 2015, the Company
issued a credit note to a single customer, which reduced margins
from 23% to 13% for the fourth quarter of 2015.

Expenses

Total expenses for the quarter ended Dec. 31, 2016, were
$7,437,156, compared to $8,352,093 for the same period in 2015,
representing a decrease of 11%.  The decrease results from a
$1,037,249 decrease in general and administrative expenses offset
by a $273,035 increase in clinical trial and product development
expenses for the Company's two new product development programs.

Selling expenses were $141,733 for the quarter ended December 31,
2016, compared to $292,456 for the same period in 2015,
representing a decrease of 52%, due to lower sales consulting, less
travel and lower stock compensation costs in 2016.  General and
administrative expenses were $2,461,433 for the quarter ended Dec.
31, 2016, compared to $3,498,682 for the same period in 2015,
representing a decrease of 30%, due to a decrease in litigation
expenses of $537,872 and a $296,782 decrease in share-based
payments.  Product development and clinical trials expenses were
$4,833,990 for the quarter ended Dec. 31, 2016, compared to
$4,560,955 for the same period in 2015 representing an increase of
6% due to an increased investment in the Tiara development
program.

Losses

The net profit for the quarter ended Dec. 31, 2016, was
$37,213,791, or $0.54 basic earnings and $0.47 fully diluted
earnings per share, compared with a loss of $7,383,608, or $0.11
basic and diluted loss per share for the same period in 2015.

Results for Year 2016

Revenues

Revenues decreased 4% year-over-year to $9,512,796 for the year
ended Dec. 31, 2016, compared to revenues of $9,929,940 for the
same period in 2015.  The reduction is primarily due to the
decrease in surgical patch sales.  The Company ceased its
production of surgical patches (product sales) in the second
quarter of 2015.

Reducer sales for the year ended Dec. 31, 2016, were $1,004,948,
compared to $526,412 for the same period in 2015, representing an
increase of 91%.  The Company started its sales of the Reducer in
the first quarter of 2015 as it initiated its focused
commercialization of the product in Europe.

Contract manufacturing revenues for the year ended Dec. 31, 2016,
were $3,746,521, compared to $3,236,978 for the same period in
2015, representing an increase of 16%.  The increase in revenue for
the year ended Dec. 31, 2016, compared to the same period in 2015
is primarily due to growing revenues from Boston Scientific.  The
Company believes that contract manufacturing revenues will decline
in 2017 with the loss of Boston Scientific as a customer and
recognizes that these revenues will be derived from a smaller
customer base as the transcatheter aortic valve market matures.

Revenues from consulting services for the year ended Dec. 31, 2016,
were $4,761,327, compared to $5,812,814 for the same period in
2015, representing a decrease of 18%.  The reduction is indicative
of the trend the Company is seeing in consulting service revenue.
The Company anticipates that its consulting services revenue will
decline in the long-term as its consulting customers continue to
transition to becoming contract manufacturing customers or cease to
be customers at all.

Cost of Goods Sold

The cost of goods sold for the year ended Dec. 31, 2016, was
$7,091,761, compared to $6,938,134 for the same period in 2015.
The overall gross margin for the year ended Dec. 31, 2016, was 25%,
compared to 30% gross margin for the same period in 2015.  The
Company has seen its gross margins decline due to a change in the
product mix.  The lower margin the Company has received on its
sales to Boston Scientific are only partially offset by the higher
margins on the Reducer revenue.

Expenses

Total expenses for the year ended Dec. 31, 2016, were $39,243,928,
compared to $31,750,140 for the same period in 2015, representing
an increase of $7,493,788 or 24%.  The increase in total expenses
for the year ended Dec. 31, 2016, compared to the same period in
2015 is primarily due to a $5,269,711 increase in general and
administrative expenses (of which $6,111,912 relates to an increase
in litigation expenses) and a $2,183,108 increase in product
development and clinical trial expenses to advance the Tiara and
Reducer development programs.

Selling expenses for the year ended Dec. 31, 2016, were $696,638,
compared to $655,669 for the same period in 2015, representing an
increase of $40,969, or 6%.  The increase in selling expenses for
the year ended Dec. 31, 2016, compared to the same period in 2015
reflects costs incurred in connection with commercialization
activities for the Reducer in 2016.  The Company has minimized its
increase in selling expenses in the light of higher litigation
costs and the impact of litigation on the Company.

General and administrative expenses for the year ended Dec. 31,
2016, were $19,182,787 compared to $13,913,076 for the same period
in 2015, representing an increase of $5,269,711, or 38%.  The
increase in general and administrative expenses for the year ended
Dec. 31, 2016, compared to the same period in 2015 can be
substantially explained by a $6,111,912 increase in litigation
expenses, offset by a $813,075 decrease in share-based payments.
In 2016 the Company adjusted its compensation plan to directors,
officers and senior management, decreasing the number of options
granted by 75%, replacing these options with a smaller cash based
bonus plan and increasing officers and senior management's base
salaries by 10%.

Product development and clinical trial expenses for the year ended
December 31, 2016 were $19,364,503, compared to $17,181,395 for the
same period in 2015, representing an increase of $2,183,108, or
13%.  The increase in product development and clinical trial
expenses for the year ended December 31, 2016 was due to a
$1,183,962 increase in cash–based employee expenses as the
Company hired additional staff to advance product development and a
$2,076,259 increase in other expenses as the Company invested in
its two major new product initiatives, offset by a $1,243,976
decrease in share-based payments.

Other Income and Loss

The other loss for the year ended Dec. 31, 2016, was $49,471,477,
compared to other income of $2,195,195 for the same period in 2015,
a change of $51,666,672.  This amount is made up of the
$111,781,096 damages provision related to the litigation with
CardiAQ Valve Technologies Inc. ("CardiAQ"), a $2,690,129 increase
in the unrealized loss on the damages provision and a $1,894,473
increase in the loss on foreign exchange, offset by a $65,095,733
gain on sale of assets related to the agreement with Boston
Scientific.

Losses

The operating losses and comprehensive losses for the year ended
December 31, 2016 were $86,494,893 and $82,397,922 respectively, or
$1.28 basic and diluted loss per share, as compared with losses of
$26,730,490 and $35,116,695, or $0.41 basic and diluted loss per
share for the same period in 2015.  Litigation expenses for the
year ended December 31, 2016 represent a loss of $0.20 basic and
diluted loss per share compared to a loss of $0.11 basic and
diluted loss per share for the same period in 2015.  The Company
has incurred significant costs in defending itself in lawsuits
filed by CardiAQ.  Total litigation costs since the initial claims
were filed in June 2015 are approximately $21.06 million and the
Company may require an additional $1-3 million to cover additional
litigation expenses up to and including the appeal hearing,
currently scheduled for August 2017.

Discussion of Liquidity and Capital Resources

Neovasc finances its operations and capital expenditures with cash
generated from operations and equity financings.  As at Dec. 31,
2016, the Company had cash and cash equivalents of $22,954,571
compared to cash and cash equivalents of $55,026,171 as at
Dec. 31, 2015.

The Company's working capital deficit is $17,497,931 as at
Dec. 31, 2016, compared to a working capital surplus of $54,274,867
as at Dec. 31, 2015.  Unless the Company is successful in an appeal
of the verdict, or otherwise is successful in reducing the amount
of the approximate $112 million damages award to an amount less
that the $70 million held in escrow, the Company will require
significant additional financing in order to pay the damages and to
continue to operate its business.  There can be no assurance that
such financing will be available on favorable terms, or at all. The
Company may be faced with significant monetary damages that could
exceed its resources and/or the loss of intellectual property
rights that could have a material adverse effect on the Company and
its financial condition.  These circumstances create material
uncertainty and cast substantial doubt about the Company's ability
to continue as a going concern.

Cash used in operating activities for the year ended Dec. 31, 2016,
was $39,794,159, compared to $21,282,958 for the same period in
2015.  For the year ended Dec. 31, 2016, operating expenses were
$37,215,852, compared to $22,693,678 for the same period in 2015.
The cash expenditures on litigation (litigation expenses less
change in accounts payable related to litigation) were
approximately $13.1 million and cash expenditures on research and
development and clinical trials (expenses less share based payments
and depreciation and less change in accounts payable related to
research and development) were approximately $17.9 million.
Working capital items absorbed cash of $2,427,075, compared to
working capital items generating cash of $821,165 for the same
period in 2015.  This was principally due to an increase in
accounts receivable which absorbed cash due at year end due to a
final payment received immediately after the year end from Boston
Scientific and a decrease in accounts payable and accrued
liabilities as operational activities declined.

Outstanding Share Data

As at March 23, 2017, the Company had 78,699,345 common voting
shares issued and outstanding.  Further, the following securities
are convertible into common shares of the Company: 7,800,680 stock
options with a weighted average price of C$4.72.  The fully diluted
share capital of the Company at March 23, 2017 is 86,500,025.

Neovasc's 2016 audited consolidated financial statements and notes
thereto, its Management's Discussion and Analysis and its Annual
Information Form will be posted on the Company's website at
www.neovasc.com and will be filed on SEDAR.  Neovasc's annual
report on Form 40-F will be available on EDGAR.  In addition to the
summary contained herein, readers are encouraged to review the full
disclosure in Neovasc's 2016 audited consolidated financial
statements and notes thereto and Management's Discussion and
Analysis.

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

                    https://is.gd/tw5prC

                     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.


NEPHROS INC: Has Private Placement of $1.2 Million Common Shares
----------------------------------------------------------------
Nephros, Inc. has entered into definitive agreements to sell
4,059,994 shares of common stock at a purchase price of $0.30 per
share to institutional and accredited investors.  In connection
with the offering, the investors will also receive warrants to
purchase up to an aggregate of 4,059,994 shares of common stock
with an exercise price of $0.30 per share and are exercisable for a
five year term.  The transaction is expected to close on or about
March 22, 2017, subject to satisfying customary closing
conditions.

Maxim Group LLC is acting as the sole placement agent for the
offering.

The securities offered in the private placement have not been
registered under the Securities Act of 1933, as amended or any
state securities law.  Accordingly, the securities may not be
offered or sold in the United States except pursuant to an
effective registration statement or an applicable exemption from
the registration requirements of the Securities Act and applicable
state laws.  Pursuant to its agreement with the investors, the
Company has agreed to file a registration statement with the
Securities and Exchange Commission covering the resale of the
shares of common stock and shares issuable upon the exercise of the
warrants within 60 days of the closing date.

Additional information is available for free at:

                      https://is.gd/E6Wjdh

                         About Nephros

River Edge, N.J.-based Nephros, Inc., is a commercial stage medical
device company that develops and sells high performance liquid
purification filters.  Its filters, which it calls ultrafilters,
are primarily used in dialysis centers and healthcare facilities
for the production of ultrapure water and bicarbonate.

Nephros reported a net loss of $3.08 million on $1.94 million of
total net revenues for the year ended Dec. 31, 2015, compared to a
net loss of $7.37 million on $1.74 million of total net revenues
for the year ended Dec. 31, 2014.

As of Sept. 30, 2016, Nephros had $3.01 million in total assets,
$1.79 million in total liabilities and $1.21 million in total
stockholders' equity.

Withum Smith+Brown, PC, in Morristown, New Jersey, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2015, citing that the Company has incurred
negative cash flow from operations and recurring net losses since
inception.  These conditions, among others, raise substantial doubt
about its ability to continue as a going concern.


NET ELEMENT: Directs ESOUSA to Buy 103,790 Common Shares
--------------------------------------------------------
Net Element, Inc., opted to present ESOUSA HOLDINGS, LLC, a New
York limited liability company, with a purchase notice directing
ESOUSA to purchase 103,790 shares of the Company's common stock for
the aggregate purchase price of $87,132 (or $0.8395 per share)
pursuant to the Common Stock Purchase Agreement with ESOUSA.  The
SPA and its terms were disclosed in our Current Report on Form 8-K
filed on July 12, 2016.  Such shares of common stock of the Company
were issued to ESOUSA under an exemption from the registration
requirements of the Securities Act of 1933, as amended, in reliance
upon Section 4(a)(2) of the Securities Act.

                      About Net Element

Miami, Fla.-based Net Element International, Inc., formerly Net
Element, Inc., currently operates several online media Web sites
in the film, auto racing and emerging music talent markets.

Net Element reported a net loss of $13.3 million on $40.2 million
of total revenues for the year ended Dec. 31, 2015, compared to a
net loss of $10.2 million on $21.4 million of total revenues for
the year ended Dec. 31, 2014.  As of Sept. 30, 2016, Net Element
had $23.39 million in total assets, $16.82 million in total
liabilities and $6.56 million in total stockholders' equity.

Daszkal Bolton LLP, in Fort Lauderdale, Florida, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2015, citing that the Company has sustained
recurring losses from operations and has working capital and
accumulated deficits that raise substantial doubt about its ability
to continue as a going concern.


NET ELEMENT: Urges Cynergy to Release up to $200,000 ISO Reserves
-----------------------------------------------------------------
Net Element, Inc., entered into a Corporate Guaranty in favor of
Cynergy Data, LLC, in order to induce Cynergy to release certain
ISO reserves in the range from $100,000 to $200,000 held under the
Executive Partner Card Processing Agreement, between Cynergy and
Unified Payments, LLC, a subsidiary of the Company, dated Dec. 21,
2012, as amended.  Under the Guaranty, the Company guaranteed to
Cynergy the full and prompt payment of each and every present and
future liability, debt and obligation of ISO under the Agreement or
any other agreement between ISO and Cynergy.

                     About Net Element

Miami, Fla.-based Net Element International, Inc., formerly Net
Element, Inc., currently operates several online media Web sites
in the film, auto racing and emerging music talent markets.

Net Element reported a net loss of $13.3 million on $40.2 million
of total revenues for the year ended Dec. 31, 2015, compared to a
net loss of $10.2 million on $21.4 million of total revenues for
the year ended Dec. 31, 2014.  As of Sept. 30, 2016, Net Element
had $23.39 million in total assets, $16.82 million in total
liabilities and $6.56 million in total stockholders' equity.

Daszkal Bolton LLP, in Fort Lauderdale, Florida, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2015, citing that the Company has sustained
recurring losses from operations and has working capital and
accumulated deficits that raise substantial doubt about its ability
to continue as a going concern.


NORBORD INC: Moody's Raises CFR to Ba1; Outlook Stable
------------------------------------------------------
Moody's Investors Service upgraded Norbord Inc.'s corporate family
rating (CFR) to Ba1 from Ba2, probability of default rating (PDR)
to Ba1-PD from Ba2-PD and senior secured notes to Ba1 from Ba2. The
rating outlook is stable.

"Norbord's ratings upgrade is driven an expectation of continued
steady growth in US housing starts, the company's repayment of
about 25% of its debt, and increasing stability expected from the
expansion of operations in Europe," said Ed Sustar, Moody's Senior
Vice President.

Moody's took the following actions:

Issuer: Norbord Inc.

-- Corporate Family Rating, Upgraded to Ba1 from Ba2

-- Probability of Default Rating, Upgraded to Ba1-PD from Ba2-PD

-- Senior Secured Notes, Upgraded to Ba1 (LGD3) from Ba2 (LGD3)

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

-- Outlook stable

RATINGS RATIONALE

Norbord's Ba1 corporate family rating reflects the company's
leading market share (27%) in North American oriented strand board
(OSB) manufacturing, an efficient business with strong margins, an
increasing presence in the more stable European OSB market, and
normalized leverage of about 2.5x using 5 year average OSB prices.
The rating is constrained by the volatility of the North American
OSB market and Norbord's exclusive focus on that product.

Norbord has strong liquidity (SGL-1), with about $600 million of
liquidity compared to $200 million of cash uses in 2017. Norbord
had a cash balance of $161 million (December 2016) and almost full
availability of its $245 million revolving credit facility that
matures in May 2019 and $125 million accounts receivable
securitization facility (the program has an evergreen commitment
that is subject to termination on 12 months' notice), as well as
Moody's estimate of free cash flow of $100 million in 2017. Norbord
repaid the $200 million senior notes that came due February 2017
with a combination of cash and credit facility borrowings. The
company's net debt to capitalization was 41% as of December 2016,
against a covenant maximum of 65%, and the company's tangible net
worth was $905 million against a threshold of $500 million.

The stable outlook reflects Moody's views that Norbord will be able
to maintain good operating performance and liquidity through
volatile industry conditions. Moody's expects Norbord's credit
protection measures will remain solid over the next 12 to 18 months
as OSB prices remain strong and demand improves with modestly
increasing US housing starts. This is tempered by the volatility in
OSB pricing, which can fluctuate significantly when supply and
demand are out of balance.

An upgrade would require:

* a reduction in the volatility of the company's financial
performance through additional product (OSB currently represents
90% of capacity) or geographic diversification (Europe currently
represents 23% of sales)

* while maintaining strong leverage (RCF minus capex /TD) above 12%
and debt to EBITDA below 3x (25% and 2.0x at December 2016,
adjusted per Moody's standard definitions) on a sustainable basis.

The rating could be lowered if the company's liquidity deteriorates
or if Moody's expects debt to EBITDA above 4x (2.0x at December
2016) for a sustained period.

The principal methodology used in these ratings was Global Paper
and Forest Products Industry published in October 2013.

Headquartered in Toronto, Canada, Norbord is an international
producer of panel boards, principally OSB. The company owns 13 OSB
facilities in North America, three plants in the U.K. (producing
OSB, particle board and medium density fiberboard) and one facility
in Belgium (producing OSB).


NORDIC INTERIOR: Hires Achin, Block & Anchin as Accountants
-----------------------------------------------------------
Nordic Interior, Inc., seeks authorization from the U.S. Bankruptcy
Court for the Eastern District of New York to employ Achin, Block &
Anchin LLP as accountants, nunc pro tunc to December 15, 2016.

The Debtor requires Anchin to prepare its 2016 tax returns. The
Debtor currently anticipates that Anchin's retention during this
case will be limited to the preparation of local, state, and
federal tax returns and representing the Debtor in any examination
related thereto.

The Debtor has agreed to pay Anchin a fixed fee of $45,000 for such
services, which will be paid by the Debtor in 9 equal monthly
installments of $5,000.

Anchin provided accounting services to the Debtor prior to the
Petition Date for which it has a claim in the amount of
approximately $39,968.00. Anchin, however, has agreed to waive such
claim upon the entry of a final order approving this Application.

Kuldeepak Acharya, partner of Anchin, Block & Anchin LLP, assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Anchin may be reached at:

      Kuldeepak Acharya
      Anchin, Block & Anchin LLP
      1375 Broadway,
      New York, NY 10018
      Tel: 212.840.3456

                     About Nordic Interior

Nordic Interior, Inc., was founded in 1973 as a drywall and small
woodworking company. At the time of the bankruptcy filing, the
Company had approximately 50 employees, 35 of whom are carpenters
and project managers who are subject to a collective bargaining
agreement with the Carpenters' Union.

Nordic Interior filed a Chapter 11 bankruptcy petition (Bankr.
E.D.N.Y. Case No. 16-43163) on July 18, 2016. The case is pending
before Judge Elizabeth S. Stong.  Rosen & Associates, P.C., serves
as counsel to the Debtor.

William K. Harrington, the U.S. Trustee for Region 2, on Oct. 6,
2016, appointed three creditors of Nordic Interior, Inc., to serve
on an official committee of unsecured creditors.  The committee
members are New York City District Council of Carpenters Benefit
Fund; Bomboy Incorporated; and Admat Construction Inc.


NOVABAY PHARMACEUTICALS: Incurs $13.2 Million Net Loss in 2016
--------------------------------------------------------------
Novabay Pharmaceuticals, Inc., filed with the Securities and
Exchange Commission its annual report on Form 10-K disclosing a net
loss of $13.15 million on $11.89 million of total net sales for the
year ended Dec. 31, 2016, compared to a net loss of $18.97 million
on $4.38 million of total net sales for the year ended Dec. 31,
2015.

As of Dec. 31, 2016, Novabay had $15.38 million in total assets,
$8.28 million in total liabilities and $7.10 million in total
stockholders' equity.

"With the funds available at December 31, 2016, the Company
believes these resources will be sufficient to fund its operations
into 2018.  The Company has sustained operating losses for the
majority of its corporate history and expects that its 2017
expenses will exceed its 2017 revenues, as we continue to re-invest
in our Avenova commercialization efforts.  The Company expects to
continue incurring operating losses and negative cash flows until
revenues reach a level sufficient to support ongoing growth and
operations.  Accordingly, the Company's planned operations raise
doubt about its ability to continue as a going concern.

"The Company's liquidity needs will be largely determined by the
success of operations in regards to the commercialization of
Avenova.  The Company's plans to alleviate the doubt of its going
concern, which are being implemented to mitigate these conditions,
primarily include its ability to control the timing and spending on
its sales and marketing programs and raising additional funds
through equity financings.  The Company also may consider other
plans to fund operations including: (1) out-licensing rights to
certain of its products or product candidates, pursuant to which
the Company would receive cash milestones or an upfront fee; (2)
raising additional capital through debt financings or from other
sources; (3) reducing spending on one or more its sales and
marketing programs; and/or (4) restructuring operations to change
its overhead structure.  The Company may issue securities,
including common stock and warrants through private placement
transactions or registered public offerings, which would require
the filing of a Form S-1 or S-3 registration statement with the
Securities and Exchange Commission ("SEC").

"The Company's future liquidity needs, and ability to address those
needs, will largely be determined by the success of the
commercialization of Avenova.  The accompanying financial
statements have been prepared assuming the Company will continue to
operate as a going concern, which contemplates the realization of
assets and the settlement of liabilities in the normal course of
business.  The consolidated financial statements do not include any
adjustments to reflect the possible future effects on the
recoverability and classification of assets or the amounts of
liabilities that may result from uncertainty related to its ability
to continue as a going concern."

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

                      https://is.gd/oByapf

                 About NovaBay Pharmaceuticals

NovaBay Pharmaceuticals is a biopharmaceutical company focusing on
the commercialization of prescription Avenova lid and lash hygiene
for the domestic eye care market.  Avenova is formulated with
Neutrox which is cleared by the U.S. Food and Drug Administration
(FDA) as a 510(k) medical device.  Neutrox is NovaBay's proprietary
pure hypochlorous acid.  Laboratory tests show that hypochlorous
acid has potent antimicrobial activity in solution yet is non-toxic
to mammalian cells and it also neutralizes bacterial toxins.
Avenova is marketed to optometrists and ophthalmologists throughout
the U.S. by NovaBay's direct medical salesforce.  It is accessible
from more than 90% of retail pharmacies in the U.S. through
agreements with McKesson Corporation, Cardinal Health and
AmeriSource Bergen.


OLIVE BRANCH: Wants to Access Cash Collateral Until May 31
----------------------------------------------------------
Olive Branch Real Estate Development LLC seeks authorization from
the U.S. Bankruptcy Court for the District of New Hampshire to use
cash collateral through May 31, 2017.   

The Debtor has prepared a 60-day operating budget sets forth, among
other things, the Debtor's estimated cash receipts and cash
disbursements for the period April 1, 2017 through May 31, 2017 for
the Debtor as to its property located at 832 Route 3, Holderness,
NH.  As shown in its budget, the Debtor projects that it will use
approximately $3,300 per month from the income generated from its
rent.

The Debtor believes that only Louis A. Porrazzo and James Bascom
hold a first priority lien on the prepetition cash collateral,
which includes the Holderness property.  The Debtor tells the Court
that it is not current on its monthly mortgage payment to Mr.
Porrazzo and Mr. Bascom, however, both of them are working with the
Debtor.

Accordingly, the Debtor proposes to grant Mr. Porrazzo and Mr.
Bascom, a replacement lien on the estate's postpetition accounts
receivable, as well as the cash proceeds thereof. Such replacement
lien will have the same priority, validity, and enforceability as
such existing lien on the prepetition cash collateral.

The Debtor contends that the Court has approved the sale of the
real estate located at 6 Gould Terrace, Plymouth, NH.  The Debtor
further contends that cash collateral use will be subject to
amendment or change upon the sale of the its Plymouth property.

In addition, the Debtor anticipates to file its Chapter 11 Plan of
Reorganization and Disclosure Statement on or before March 30,
2017, which will address any deficiencies owed to Mr. Porrazzo and
Mr. Bascom, as well as any proposed changes in cash collateral
use.

A full-text copy of the Debtor's Motion, dated March 15, 2017, is
available at https://is.gd/3NYrQP

A copy of the Debtor's Budget is available at https://is.gd/8k91BT


             About Olive Branch Real Estate Development

Olive Branch Real Estate Development, LLC, is a real estate
development company with a principal address of 832 Route 3, Unit
#1, Holderness, New Hampshire.  It is owned and operated by Gerard
M. Healey.  The business has been in operation since 2011.

Olive Branch filed a Chapter 11 petition (Bankr. D.N.H. Case No.
16-11444) on Oct. 13, 2016.  The petition was signed by Gerard M.
Healey, managing member.  The Debtor is represented by S. William
Dahar II, Esq., at Victor W. Dahar, P.A.  At the time of filing,
the Debtor had less than $50,000 in estimated assets and
liabilities at $100,000 to $500,000.


OPTIMUMBANK HOLDINGS: Incurs $396K Net Loss for 2016
----------------------------------------------------
OptimumBank Holdings, Inc., filed with the Securities and Exchange
Commission its annual report on Form 10-K disclosing a net loss of
$396,000 on $4.764 million of total interest income for the year
ended Dec. 31, 2016, compared with a net loss of $163,000 on $4.534
million of total interest income for the year ended December 31,
2015.

As of December 31, 2016, OptimumBank Holdings had $119.7 million
total assets, $116.6 total liabilities, and $3.081 million total
shareholder's equity.

The $.2 million increase in net (loss) was primarily the result of
the $.5 million decrease in noninterest income and no income tax
benefit in 2016.

Interest on loans increased by $335,000 due to an increase in
average yield in 2016 compared to 2015.  Interest on securities
decreased by $138,000 due to a decrease in average balance of
securities in 2016 compared to 2015, and by a decrease in average
yield earned in 2016 compared to 2015.

Total noninterest income decreased to $(144,000) for the year ended
December 31, 2016, from $412,000 for the year ended December 31,
2015 primarily due to loss on sale of securities.

Income taxes (benefit) for the years ended December 31, 2016 and
2015 were $0 and ($320,000), respectively. Income tax benefit for
2015 results from the closure with no adjustment with respect to
the Internal Revenue Service examination of the Bank's 2010 and
2009 income tax returns.

              Going Concern Qualification

The Company's independent registered public accounting firm,
Hacker, Johnson & Smith PA, of Fort Lauderdale, Florida, said, "The
Company is in technical default with respect to its Junior
Subordinated Debenture ("Debt Securities").  The holders of the
Debt Securities could demand immediate payment of the outstanding
debt of $5,155,000 and accrued and unpaid interest, which raises
substantial doubt about the Company's ability to continue as a
going concern."

The Company is in default with respect to its $5,155,000 Junior
Subordinated Debenture ("Debenture") due to its failure to make
certain required interest payments under the Debenture.  The
Trustee of the Debenture (the "Trustee") or the holders of the
Debenture are entitled to accelerate the payment of the $5,155,000
principal balance plus accrued and unpaid interest totaling
$1,147,636 at Dec. 31, 2016.  To date the Trustee has not
accelerated the outstanding balance of the Debenture.  No
adjustments to the accompanying consolidated financial statements
have been made as a result of this uncertainty.

Management's plans with regard to this matter are as follows: A
Director of the Company has offered to purchase the Debenture and
this offer has been approved by certain equity owners of the Trust
that holds the Debenture.  The Director has also agreed to enter
into a forbearance agreement with the Company with respect to
payments due under the Debenture upon consummation of the
Director's purchase of the Debenture.

In March 2016, the Trustee received a direction from certain debt
holders of the Trust that holds the Debenture to sell the Debenture
to a Director of the Company.  Based upon the receipt of
conflicting directions from other equity owners of the Trust, in
August 2016, the Trustee commenced an action in a Minnesota State
Court seeking directions from the Court.  The case was subsequently
transferred to United States District Court for the Southern
District of New York, where the case is currently pending.  The
Company continues to pursue mechanisms for paying the accrued
interest, such as raising additional capital.

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

                      https://is.gd/AbjLVW

                    About OptimumBank Holdings

OptimumBank Holdings, Inc., headquartered in Fort Lauderdale, Fla.,
is a one-bank holding company and owns 100 percent of OptimumBank,
a state (Florida)-chartered commercial bank.

The Company offers a wide array of lending and retail banking
products to individuals and businesses in Broward, Miami-Dade and
Palm Beach Counties through its executive offices and three branch
offices in Broward County, Florida.

Effective April 16, 2010, the Bank consented to the issuance of a
consent order by the Federal Deposit Insurance Corporation and the
Florida Office of Financial Regulation.

OptimumBank reported a net loss of $163,000 on $4.53 million of
total interest income for the year ended Dec. 31, 2015, compared to
net earnings of $1.60 million on $5.39 million of total interest
income for the year ended Dec. 31, 2014.


PACIFIC IMPERIAL: Unsecureds May Recoup 19% to 100% Under Plan
--------------------------------------------------------------
Pacific Imperial Railroad, Inc., filed with the U.S. Bankruptcy
Court for the Southern District of California on March 20, 2017, a
first amended disclosure statement to the Debtor's first amended
plan of reorganization dated March 17, 2017.

Class 5 consists of allowed unsecured claims and is impaired.  The
holders of general unsecured claims will receive on the
distribution date a pro rata share of the cash assets of the Debtor
remaining after the payment of Classes 1, 2, 3 and 4.

Many variables will effect what payment, if any, will be made to
unsecured creditors.  The variables include (1) whether purported
secured creditors have properly perfected secured claims which
encumber the Debtor's assets, (2) whether the sale of the Debtor's
assets that was recently approved will be consummated, (3) the
allowed amounts of the disputed unsecured claims, and (4) the
amount of the pre and post confirmation legal fees incurred by the
Debtor and the Reorganized Debtor.  

As of the end of February 2017, the Debtor had cash on hand of
approximately $1,444,000.  Current and estimated future
administrative expenses are estimated to be approximately $190,000.
After administrative expenses, the Debtor would have approximately
$1,254,000.  If the sale of the Debtor's assets is consummated in
the amount of $3,800,000, less $45,000 to be paid to the MTS, the
Debtor would have approximately $5,009,000.  The estimated secured
claims range from a high of $5,257,491 to a low of $165,675.  After
payment of secured claims, the amount available to unsecured
creditors would range from $0 to $4,843,325.  The estimated
unsecured claims range from a high of $24,566,349 to a low of
$3,953,051.  Accordingly, the estimated range of recover from
unsecured creditors is from a low of 0% to a high of 100%.  If the
two non-tax secured claimants are found to be unsecured, the
estimated range of recover from unsecured creditors is from a low
of 19% to a high of 100%.

A copy of the First Amended Disclosure Statement is available at:

           http://bankrupt.com/misc/casb16-06253-183.pdf

As reported by the Troubled Company Reporter on March 22, 2017, the
Debtor filed a first amended plan of reorganization to disclose
that the Court on March 10, 2017, approved the sale of
substantially all of the Debtor's non-cash assets and assign the
Desert Line Lease to International Transportation Association LLC
pursuant to the terms of an Asset Purchase Agreement.

                About Pacific Imperial Railroad

Pacific Imperial Railroad, Inc., based in San Diego, California,
filed a Chapter 11 petition (Bankr. S.D. Cal. Case No. 16-06253) on
Oct. 13, 2016.  The Debtor was created for the purpose of
rehabilitating and operating the Desert Line rail line.  The
petition was signed by Arturo Alemany, president and CEO.  The
Debtor is represented by Alan Vanderhoff, Esq., at Vanderhoff Law
Group.  The case is assigned to Judge Laura S. Taylor.  The Debtor
disclosed total assets at $7.18 million and total liabilities at
$11.43 million.


PACIFIC OFFICE: Incurs $14 Million Net Loss in 2016
---------------------------------------------------
Pacific Office Properties Trust, Inc., filed with the Securities
and Exchange Commission its annual report on Form 10-K disclosing a
net loss of $13.96 million on $44.77 million of total revenue for
the year ended Dec. 31, 2016, compared to a net loss of $14.26
million on $44.11 million of total revenue for the year ended
Dec. 31, 2015.

As of Dec. 31, 2016, Pacific Office had $257.33 million in total
assets, $399.51 million in total liabilities and a total deficit of
$142.17 million.

"Our business is capital intensive and our ability to maintain our
operations depends on our cash flow from operations and our ability
to raise additional capital on acceptable terms.  Our primary focus
is to preserve and generate cash.

"We expect that our funds from operations, including existing cash
on hand, will be insufficient to meet working capital requirements,
to repay debt at maturity and to fund required capital expenditures
and leasing costs through the first quarter of 2018.  Accordingly,
in addition to working with the lender of our credit facility and
the holders of our promissory notes on amending their terms in
order to extend the maturity dates, we expect that we may need to
contribute existing properties to joint ventures with third parties
or raise additional capital, either from debt or equity.  We also
intend to mitigate any capital project overages and continue to
request the maximum amount of reimbursements of our reserves on a
timely basis.  We may also consider strategic alternatives,
including a sale, merger, other business combination or
recapitalization, of the Company," the Company stated in the
report.

Ernst & Young LLP, in Honolulu, Hawaii, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2016, citing that the Company expects that funds
from operations, including existing cash on hand, will be
insufficient to meet its working capital requirements and capital
and tenant improvements obligations which raise substantial doubt
about its ability to continue as a going concern.

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

                     https://is.gd/hbAVfj

                     About Pacific Office

Pacific Office Properties Trust, Inc., is a real estate investment
trust (REIT).  The Company owns and operates primarily office
properties in Hawaii.  The Company owns approximately four office
properties, consisting of approximately 1.2 million rentable square
feet and is partner with third-parties in approximately three joint
ventures, holding approximately three office properties, consisting
of approximately seven buildings and approximately one million
rentable square feet (the Property Portfolio).  One of its joint
ventures also owns a sports club associated with its City Square
property in Phoenix, Arizona.  The Company's Property Portfolio
includes office buildings in Honolulu and Phoenix.  The Company is
the sole general partner of its Operating Partnership, Pacific
Office Properties, L.P.  The Company holds a long-term ground
leasehold interest in its Waterfront Plaza property.


PADCO ENERGY: Hires Hunter Carlisle as Accountant
-------------------------------------------------
Padco Energy Services, LLC, seeks authority from the U.S.
Bankruptcy Court for the Western District of Louisiana to employ
Hunter Carlisle & Associate as accountant to the Debtor.

Padco Energy requires Hunter Carlisle to:

   a. assist in projecting gross and net income in determining
      disposable income for purposes of the Chapter 11 Plan;

   b. prepare tax returns and assist with the upkeep of the
      Debtor's accounting records; and

   c. perform any and all other professional accounting services
      necessary to implement and carry out the duties of the
      Debtor-in-Possession herein, which includes the filing of
      monthly reports and assist the Debtor and his attorney in
      preparing projections for plan confirmation.

Hunter Carlisle will be paid at these hourly rates:

     CPA                $125
     Staff              $75

Hunter Carlisle has an unsecured claim against the Debtor in the
amount of $4,439.25 of which Hunter Carlisle will waive.

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

Neil Carlisle, partner of Hunter Carlisle & Associate, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Hunter Carlisle can be reached at:

     Neil Carlisle
     HUNTER CARLISLE & ASSOCIATE
     910 Pierremont Road, Suite 351
     Shreveport, LA 71106
     Tel: (318) 865-8600
     Fax: (318) 865-2600
     E-mail: neil@huntercarlisle.com

                   About Padco Energy Services, LLC

PADCO Pressure Control, L.L.C., based in Lafayette, LA, filed a
Chapter 11 petition (Bankr. W.D. La. Case No. 16-51381) on October
4, 2016. The Hon. Robert Summerhays presides over the case. Thomas
E. St. Germain, member of Weinsten & St. Germain, LLC, as
bankruptcy counsel.

In its petition, the Debtor estimated $0 to $50,000 in assets and
$1 million to $10 million in liabilities. The petition was signed
by Michael Carr, chief executive officer.

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


PARALLAX HEALTH: Wins Ruling in RoxSan Sale Dispute
---------------------------------------------------
On March 17, 2017, in Melamed v. Parallax Health Sciences, Inc.,
action No. SC124873, before the Los Angeles Superior Court, a
Ruling was issued in favor of Defendant, Parallax Health Sciences,
Inc.  In the Matter, Plaintiff, Shahla Melamed, sought rescission
of the Aug. 13, 2015, Agreement for the Defendant to Acquire 100%
of the Issued and Outstanding Shares of RoxSan Pharmacy, Inc. and
Its Assets and Inventory.  Rescission was sought on the basis that,
allegedly, in order to acquire RoxSan Pharmacy, Inc., the Defendant
and its principals had allegedly defrauded Plaintiff, there had
allegedly been a complete failure of consideration, and a
unilateral mistake was allegedly made on the part of Plaintiff.  

The Court ruled that no fraud on the part of Defendant or its
principals had been demonstrated.  The Court further ruled that
there had been no failure of consideration, and that Plaintiff's
entry into the Agreement was not a result of a unilateral mistake
on her part.  Therefore, the Court ruled that the Plaintiff is not
entitled to rescission of the Purchase Agreement.

The Minutes of the Ruling were entered by the County Clerk on March
17, 2017.

A full-text copy of the regulatory filing is available at
https://is.gd/30Nz3u

                   About Parallax Health

Parallax Health Sciences, Inc., has its principal line of business
in the bio-medical sector.  The Company, through its subsidiary,
Endeavor Sciences, Inc., is focused on the exploitation of a
diagnostic and monitoring platform and processes.  Its Target
System (the systems includes the VT-1000 Desktop Analyzer, the
Target Antigen Detection Cartridge and associated reagents)
technology applies immunochemical and optical methods to detect and
quantify analytes present in human specimens, including blood,
urine, and feces. Its product line includes a previously Food and
Drug Administration-cleared VT-1000 Desktop Analyzer and around a
dozen FDA 510(k) cleared diagnostic tests.

As of Sept. 30, 2015, Parallax Health had $31.40 million in total
assets, $33.53 million in total liabilities and a total
stockholders' deficit of $2.13 million.

"The Company has incurred losses since inception resulting in an
accumulated deficit of $3,704,186, and a working capital deficit of
$1,228,502, and further losses are anticipated.  The Company's
ability to continue as a going concern is dependent upon its
ability to generate profitable operations in the future and/or to
obtain the necessary financing to meet its obligations and repay
its liabilities arising from normal business operations when they
come due, which may not be available at commercially reasonable
terms.  There can be no assurance that the Company will be able to
continue to raise funds, in which case the Company may be unable to
meet its obligations and the Company may cease operations. These
factors, among others, raise substantial doubt about the Company's
ability to continue as a going concern," as disclosed in the
Company's quarterly report for the period ended Sept. 30, 2015.


PASSAGE HEALTHCARE: Can Use Cash Collateral on Interim Basis
------------------------------------------------------------
Judge Frank W. Volk of the U.S. Bankruptcy Court for the Southern
District of West Virginia authorized Passage Healthcare Property,
LLC, and its debtor affiliates to use cash collateral on an interim
basis.  

Judge Volk determined that an immediate and critical need exists
for the Debtors to obtain authority for use of cash collateral and
to obtain funds to operate their businesses and provide appropriate
care for its Residents.

The approved cash collateral Budget for March 13 through April 13,
2017 shows expected cash disbursements in the aggregate amount of
$3,263,875, which comprises of each Debtor's respective cash needs
in the amounts of: $1,860,250 for Village of Laurel Run, $473,625
for Longwood Manor, $445,000 for Midland Meadows, and $485,000 for
Healthcare Property.

The Debtors are not authorized to make any payments to non-debtor
related parties except for the $105,000 management fee to Passage
Healthcare Property, LLC, and to Trinity Rehabilitation Services
for services actually performed.  

Prepetition, PHSG, LLC, had entered into a Credit and Security
Agreement with Passage Healthcare, the Debtors' parent.  Welltower
Inc. had purchased the Care Facilities, and pursuant to a Master
Lease, the Debtors leased, managed, and operated the Care
Facilities from the time of Welltower's purchase.  Accordingly, the
Credit Agreement and the Master Lease granted security interests to
PHSG and Welltower in substantially all of the Debtors' assets
including cash collateral.

Pursuant to the Interim Order, PHSG and Welltower are each granted
with replacement liens on accounts receivable to the extent that
the use of the cash collateral results in a decrease in the value
of their respective interest in the cash collateral, and to the
same extent, and with the same priority as it had existing as of
the Petition Date.

Such adequate protection liens of PHSG and Welltower will each be
subject and subordinate to the payment of the unpaid fees payable
to the U.S. Trustee and the Clerk of the Bankruptcy Court.

The final hearing on the Debtors' further use of cash collateral
will be held on March 31, 2017 at 9:00 a.m.

A full-text copy of the Interim Order, dated March 15, 2017, is
available at https://is.gd/rpqF7W

                 About Passage Healthcare Property

Passage Healthcare Property, LLC, et al., manage and operate three
properties: the property known as The Village of Laurel Run, which
is located in Fayetteville, PA; the property known as Longwood
Manor, which is located in Maytown, PA; and the property known as
Midland Meadows, which is located in Ona, West Virginia.  These
three properties contain senior-care facilities, including rooms
for assisted living, dementia care, skilled nursing and
independent
living.

The Debtors provide all levels of senior living options, including
independent living, assistive living, skilled nursing, and
long-term care facilities, in addition to memory care units.  The
Debtors lease, manage and operate three properties owned by
Welltower Inc. f/k/a Health Care REIT, Inc., and HCRI Pennsylvania
Properties Holding Company.  The properties are located in Ona,
West Virginia, Fayetteville, Pennsylvania, and Maytown,
Pennsylvania.  These three properties contain senior-care
facilities, including rooms for assisted living, memory care,
skilled nursing, and independent living.  As of March 9, 2017, the
Debtors had approximately 434 residents at its facilities.

Passage Healthcare Property, LLC and its affiliates Passage
Midland
Meadows Operations, LLC, Passage Longwood Manor Operations, LLC,
and Passage Village of Laurel Run Operations, LLC, filed separate
Chapter 11 bankruptcy petitions (Bankr. S.D. W.Va. Case Nos.
17-30093, 17-30092, 17-30094 and 17-30095, respectively) on March
13, 2017.  The petitions were signed by Andrew Turner,
member-manager of Passage Healthcare, LLC, manager of Debtors.  

The cases are assigned to Judge Frank W. Volk.  The Debtors are
represented by Elizabeth A. Amandus, Esq., and William F. Dobbs,
Esq., at Jackson Kelly PLLC.

At the time of filing, each of the Debtors estimated assets and
liabilities, as follows:

                                         Estimated   Estimated
                                          Assets    Liabilities
                                        ----------  -----------
Passage Midland Meadows Operations         $0-$50K    $1M-$10M
Passage Healthcare Property              $10M-$50M    $1M-$10M
Passage Longwood Manor Operations          $0-$50K  $100K-$500K
Passage Village of Laurel Run Operations   $0-$50K    $1M-$10M


PEABODY ENERGY: Adversary Creditors to Appeal Plan Confirmation
---------------------------------------------------------------
The American Bankruptcy Institute, citing Tracy Rucinski of
Reuters, reported that rebel creditors of Peabody Energy Corp's
reorganization plan have said they intend to appeal a bankruptcy
judge's decision to allow the world's largest private sector coal
producer to exit Chapter 11 protection.

As previously reported by The Troubled Company Reporter, U.S.
Bankruptcy Judge Barry Schermer in St. Louis approved last week a
plan by Peabody, which has valuable coal assets both in the United
States and Australia, to emerge from bankruptcy in early April with
about $2 billion of debt.

In a notice of appeal filed with the Bankruptcy Court in St. Louis,
about a dozen money managers who voted against the plan asked an
appellate court to review six issues decided by Schermer in
approving Peabody's reorganization.

Their complaints mostly center around the terms of a private stock
sale that formed part of Peabody's plan to slash more than $5
billion of debt and exit bankruptcy. To participate in the private
offering, Peabody required creditors to support the reorganization
plan. The objecting creditors have said this "premature" buy-in
violated the U.S. bankruptcy code.

In an e-mailed statement, Peabody said its reorganization plan had
received a creditor approval rate of 93 percent and that it did not
expect this appeal to derail its plans to emerge from Chapter 11.

"The bar for appeals in these types of cases is typically very
high. Absent a court-ordered stay, we continue to expect to emerge
in early April," Peabody said.

A group of hedge funds, including Elliott Management and Aurelius
Capital Management, is expected to reap hundreds of millions of
dollars in gains from Peabody's $750 million private placement of
new shares at a 35 percent discount to the estimated value of its
reorganized stock.

               About Peabody Energy Corporation

Headquartered in St. Louis, Missouri, Peabody Energy Corporation
claims to be the world's largest private-sector coal company.  As
of Dec. 31, 2014, the Company owned interests in 26 active coal
mining operations located in the United States (U.S.) and
Australia.  The Company has a majority interest in 25 of those
mining operations and a 50% equity interest in the Middlemount
Mine in Australia.  In addition to its mining operations, the
Company markets and brokers coal from other coal producers, both
as principal and agent, and trade coal and freight-related
contracts through trading and business offices in Australia,
China, Germany, India, Indonesia, Singapore, the United Kingdom
and
the U.S.

Peabody posted a net loss of $1.988 billion for 2015, wider from
the net loss of $777 million in 2014 and the $513 million net loss
in 2013.

At Dec. 31, 2015, the Company had total assets of $11.02 billion
against $10.1 billion in total liabilities, and stockholders'
equity of $919 million.

On April 13, 2016, Peabody Energy Corp. and 153 affiliates filed
voluntary petitions for relief under Chapter 11 of the United
States Bankruptcy Code.  The 154 cases are pending joint
administration before the Honorable Judge Barry S. Schermer under
(Bankr. E.D. Mo. Case No. 16-42529).

As of the Petition Date, PEC has approximately $4.3 billion in
outstanding secured debt obligations and $4.5 billion in
outstanding unsecured debt obligations.

The Debtors tapped Jones Day as general counsel; Armstrong,
Teasdale LLP as local counsel; Lazard Freres & Co. LLC and
investment banker Lazard PTY Limited as investment banker; FTI
Consulting, Inc., as financial advisors; and Kurtzman Carson
Consultants, LLC, as claims, ballot and noticing agent.

The Office of the U.S. Trustee on April 29, 2016, appointed seven
creditors of Peabody Energy Corp. to serve on the official
committee of unsecured creditors.  The Committee retained Morrison
& Foerster LLP as counsel, Spencer Fane LLP as local counsel,
Curtis, Mallet-Prevost, Colt & Mosle LLP as conflicts counsel,
Blackacre LLC as its independent expert, and Berkeley Research
Group, LLC, as financial advisor.


PELICAN REAL ESTATE: Trustee Hires Fikso Kretschmer as Counsel
--------------------------------------------------------------
Maria M. Yip, the Liquidating Trustee of the Smart Money
Liquidating Trust in the case of Pelican Real Estate, LLC, et al.,
seeks authority from the U.S. Bankruptcy Court for the Middle
District of Florida to employ Fikso Kretschmer Smith Dixon Ormseth
PS as special counsel to the Trustee.

The Trustee requires Fikso Kretschmer to:

   a. represent the Debtor as Washington State real estate
      counsel in connection with the Trustee's role as
      Liquidating Trustee of the Smart Money Liquidating Trust.

   b. represent the Trustee in various real estate matters
      arising in the course of liquidation of the interests of
      the Smart Money Liquidating Trust in real properties, notes
      secured by real properties, and other real estate-related
      holdings in the State of Washington.

Fikso Kretschmer will be paid at these hourly rates:

     Attorney               $260-$480
     Paralegal              $120-$225

Fikso Kretschmer will be paid a retainer in the amount of $15,000.

Fikso Kretschmer will also be reimbursed for reasonable
out-of-pocket expenses incurred for up to $50,000.

Bob Fikso, partner of Fikso Kretschmer Smith Dixon Ormseth PS,
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 Trustee or the Debtors
and their estates.

Fikso Kretschmer can be reached at:

     Bob Fikso, Esq.
     FIKSO KRETSCHMER SMITH DIXON ORMSETH PS
     2025 First Avenue, Suite 1130
     Seattle, WA 98121-2100
     Tel: (206) 727-2392
     E-mail: bob@fksdo.com

                   About Pelican Real Estate, LLC

Pelican Real Estate, LLC and its eight affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Lead Case
No. 16-03817) on June 8, 2016. The petition was signed by Jared
Crapson, president of SMFG, Inc., manager of Pelican Management
Company, LLC. At the time of the filing, Pelican Real Estate listed
under $50,000 in both assets and debts.

The Debtors are represented by Elizabeth A. Green, Esq., at Baker &
Hostetler LLP. The Debtors hire Bill Maloney Consulting as their
financial advisor; Hammer Herzog and Associates P.A. as their
accountant; and Pino Nicholson PLLC as their special counsel.

Turnkey Investment Fund LLC, an affiliate of Pelican Real Estate
LLC, hires Dance Bigelow Sharp & Co. as accountant.

Guy Gebhardt, acting U.S. trustee for Region 21, on July 27 formed
an official committee of unsecured creditors for Pelican Real
Estate LLC's affiliates, Smart Money Secured Income Fund LLC and
Accelerated Asset Group LLC.

Maria Yip, the court-appointed examiner, proposes to hire
GrayRobinson, P.A. to provide legal services in connection with the
Debtor's bankruptcy case, and Fikso Kretschmer Smith Dixon Ormseth
PS as special counsel.


QUANTUMSPHERE INC: Enters Into Securities Purchase Agreement
------------------------------------------------------------
On March 14, 2017, QuantumSphere, Inc., a Nevada corporation,
entered into a Securities Purchase Agreement with a certain
accredited investor pursuant to which the Registrant issued a 12%
convertible promissory note in the original principal amount of
$48,000.  The March 2017 Note consists of (i) $45,000 of cash
investment and (ii) $3,000 of legal fee and due diligence fee.

The March 2017 Note will bear simple interest at the rate of 12
percent per annum and will mature on Dec. 30, 2017.  The default
interest rate on the March 2017 Note is twenty-two percent (22%)
per annum.  All interest will accrue and be payable at maturity in
the form of cash unless the Investor options to convert the accrued
interest into common stock. The March 2017 Note is convertible into
common stock at any time beginning one hundred eighty (180) days
following the date of the note and ending on the later of (i) the
maturity date and (ii) the date of payment of the default amount.
The conversion price will be 60% of the market price, defined as
the average of the lowest three trading prices for the common stock
on the OTCQB during the 10 trading day period ending on the latest
complete trading day prior to the conversion date.

As of the date of this filing, approximately $628,000 in June 2016
notes payable and accrued interest have been converted at a
discount to common stock, and approximately $271,000, held by an
affiliate, remain to be converted at a discount to common stock.

As of the date of this filing, approximately $2.0 million in other
notes payable and accrued interest remain that the Company intends
to pursue conversion to common stock at a yet to be determined
price.

As of the date of this filing, approximately $334,000 in secured
notes payable and accrued interest remain that will not be
converted into common stock.

A full-text copy of the regulatory filing is available at
https://is.gd/QISn3D

                    About QuantumSphere, Inc.

QuantumSphere, Inc., (QSI) has developed a process to manufacture
metallic nanopowders with end-use application focused on the
chemical sector.  The Company's principal activities include
capital formation, research and development, and marketing of its
metallic nanopowder products.  The Company manufactures various
metals, bi-metallic alloys and catalysts at the nanoscale,
including iron, silver, copper, nickel and manganese.  It offers
custom dispersions and integrated catalytic solutions for the
energy storage and chemical sectors, including nanoscale gold,
palladium, aluminum and tin.  The Company's products include
QSI-Nano Iron, QSI-Nano Silver, QSI-Nano Copper, QSI-Nano Nickel
and QSI-Nano Manganese.

QuantumSphere reported a net loss of $4.36 million on $46,669 of
net sales for the fiscal year ended June 30, 2016, compared with a
net loss of $5.31 million on $48,047 of net sales for the fiscal
year ended June 30, 2015.

As of Sept. 30, 2016, Quantumsphere had $1.11 million in total
assets, $4.52 million in total liabilities, and a total
stockholders' deficit of $3.41 million.

Squar Milner LLP issued a "going concern" qualification on the
consolidated financial statements for the fiscal year ended June
30, 2016, citing that the Company has recurring losses from
operations since inception and has limited working capital.


REES ASSOCIATES: Creditors' Panel Hires Dickinson as Iowa Counsel
-----------------------------------------------------------------
The Official Committee of Unsecured Creditors of Rees Associates,
Inc., seeks authorization from the U.S. Bankruptcy Court for the
Southern District of Iowa to retain Dickinson Mackaman Tyler &
Hagen, P.C., as Iowa counsel to the Committee.

The Committee requires Dickinson to:

   a. provide legal advice as necessary with respect to the
      Committee's powers and duties as an official committee
      appointed under 11 U.S.C. Section 1102;

   b. assist the Committee in investigating the acts, conduct,
      assets, liabilities, and financial condition of the Debtor,
      the operation of the Debtor's business, potential claims,
      and any other matters relevant to the case;

   c. assist and advise the Committee regarding the formulation
      of a plan of reorganization, or a sale of the Debtor's
      assets, as well as participate in the formulation of a
      Plan or sale of the Debtor's assets

   d. provide legal advice as necessary with respect to any
      disclosure statement and Plan filed in the case, and with
      respect to the process for proving or disapproving
      disclosure statements, and confirming or denying
      confirmation of a Plan;

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

   f. appear in the Bankruptcy Court to represent the Committee
      with respect to necessary motions, applications and
      pleadings, and otherwise protect the interest of those
      represented by the Committee;

   g. assist the Committee in requesting the appointment of a
      Trustee or examiner, should such action be necessary.

   h. advise the Committee on all legal issues as they arise, and
      represent and advise the Committee in all proceedings in
      the bankruptcy case;

   i. assist and advise the Committee in its administration; and

   j. perform any such other legal services as are customarily
      provided by counsel to the creditor's committee, or as may
      be required to be performed in the best interest of the
      Committee and creditors.

Dickinson will be paid at these hourly rates:

     Bradley R. Kruse           $285
     Partners                   $375
     Associates                 $170

Dickinson will be paid a retainer in the amount of $10,000.

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

Bradley R. Kruse, member of Dickinson Mackaman Tyler & Hagen, P.C.,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and (a)
is not creditors, equity security holders or insiders of the
Debtor; (b) has not been, within two years before the date of the
filing of the Debtor's chapter 11 petition, directors, officers or
employees of the Debtor; and (c) does not have an interest
materially adverse to the interest of the estate or of any class of
creditors or equity security holders, by reason of any direct or
indirect relationship to, connection with, or interest in, the
Debtor, or for any other reason.

Dickinson can be reached at:

     Bradley R. Kruse, Esq.
     DICKINSON MACKAMAN TYLER & HAGEN, P.C.
     699 Walnut Street, Suite 1600
     Des Moines, IA 50309
     Tel: (515) 246-4505
     Fax: (515) 244-2600
     E-mail: bkruse@dickinsonlaw.com

                   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.


REES ASSOCIATES: Creditors' Panel Hires Shaw Fishman as Counsel
---------------------------------------------------------------
The Official Committee of Unsecured Creditors of Rees Associates,
Inc., seeks authorization from the U.S. Bankruptcy Court for the
Southern District of Iowa to retain Shaw Fishman Glantz & Towbin
LLC as counsel to the Committee.

The Committee requires Shaw Fishman to:

   a. provide legal advice as necessary with respect to the
      Committee's powers and duties as an official committee
      appointed under 11 U.S.C. Section 1102;

   b. assist the Committee in investigating the acts, conduct,
      assets, liabilities, and financial condition of the Debtor,
      the operation of the Debtor's business, potential claims,
      and any other matters relevant to the case;

   c. assist and advise the Committee regarding the formulation
      of a plan of reorganization, or a sale of the Debtor's
      assets, as well as participating in the formulation of a
      Plan or sale of the Debtor's assets

   d. provide legal advice as necessary with respect to any
      disclosure statement and Plan filed in the case, and with
      respect to the process for proving or disapproving
      disclosure statements, and confirming or denying
      confirmation of a Plan;

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

   f. appear in the Bankruptcy Court to represent the Committee
      with respect to necessary motions, applications and
      pleadings, and otherwise protect the interest of those
      represented by the Committee;

   g. assist the Committee in requesting the appointment of a
      Trustee or examiner, should such action be necessary.

   h. advise the Committee on all legal issues as they arise, and
      represent and advise the Committee in all proceedings in
      the bankruptcy case;

   i. assist and advise the Committee in its administration; and

   j. perform any such other legal services as are customarily
      provided by counsel to the creditor's committee, or as may
      be required to be performed in the best interest of the
      Committee and creditors.

Shaw Fishman will be paid at these hourly rates:

     Robert W. Glantz           $370
     Jeffrey L. Widman          $370
     David Doyle                $270
     Partners                   $725
     Associates                 $270
     Legal Assistants           $145-$220

Shaw Fishman will be paid a retainer in the amount of $25,000.

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

Robert W. Glantz, managing member of Shaw Fishman Glantz & Towbin
LLC, assured the Court that the firm is a "disinterested person" as
the term is defined in Section 101(14) of the Bankruptcy Code and
(a) is not creditors, equity security holders or insiders of the
Debtor; (b) has not been, within two years before the date of the
filing of the Debtor's chapter 11 petition, directors, officers or
employees of the Debtor; and (c) does not have an interest
materially adverse to the interest of the estate or of any class of
creditors or equity security holders, by reason of any direct or
indirect relationship to, connection with, or interest in, the
Debtor, or for any other reason.

Shaw Fishman can be reached at:

     Robert W. Glantz, Esq.
     SHAW FISHMAN GLANTZ & TOWBIN LLC
     321 N. Clark, Suite 800
     Chicago, IL 60654
     Tel: (312) 541-0151
     Fax: (312) 980-3888
     E-mail: rglantz@shawfishman.com

                   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.


RICEBRAN TECHNOLOGIES: Reports $9.1 Million Net Loss for 2016
-------------------------------------------------------------
RiceBran Technologies filed with the Securities and Exchange
Commission its annual report on Form 10-K disclosing a net loss
attributable to common shareholders of $9.10 million for the full
year 2016 compared to a loss attributable to common stockholders of
$8.3 million in 2015.  The Company's operations resulted in a loss
of ($.97) per share in 2016 on 9.3 million weighted average shares
outstanding compared to a loss of ($.90) per share on 9.2 million
weighted average shares outstanding in 2015.

Full year 2016 consolidated revenues were $39.4 million compared to
$39.9 million in 2015.  Full year 2016 USA segment revenues
increased by $9.3 million or 40% to reach $32.7 million.  The
revenue increase was broad based across food and feed.  Improved
USA segment performance was offset by a $9.9 million decline in
full year Brazil Segment revenue which totaled $6.7 million in 2016
compared to $16.6 million in 2015.  The decline in Brazil segment
revenue was due to insufficient working capital, adverse weather,
and competition for bran resulting in a significant decline in
production volume.

Consolidated revenues for fourth quarter of 2016 were $10 million
compared to $9.9 million in Q4 2015.  During the Q4 2016 USA
segment revenue increased by $1.6 million to $7.9 million, largely
offset by a $1.5 million decline in Brazil segment revenue which
totaled $2.1 million.  Although Brazil segment revenue declined on
a year over year basis, it increased by $1.5 million sequentially.
This sequential improvement was a result of the resumption of rice
bran oil production at its Irgovel subsidiary following a capital
contribution of $1.5 million by RBT's minority partner, enabling
Irgovel's management to negotiate various raw bran supply
agreements for its operations.  The Company is encouraged by the
improved sequential performance in Brazil but, remains committed to
its strategy of providing no additional capital to support Brazil
operations for the foreseeable future.

Q4 2016 consolidated gross profit was $1.8 million compared to $2.7
million in Q4 2015, mainly due to a $725,000 quarter over quarter
decline in gross profit at our Brazil segment.  USA segment gross
profit totaled $2.0 million in Q4 2016 compared to $2.2 million in
Q4 2015.  USA segment gross profit was negatively impacted by
reserves for excess inventory of certain products and higher costs
associated with the initial processing of the Company's new organic
derivative products. Brazil segment gross profit was ($202,419) in
Q4 2016 compared to $522,625 in Q4 2015. The quarterly decline in
gross profit in Brazil was due to inefficiencies associated with
lower plant utilization rates for the majority of Q4 2016.

Q4 2016 consolidated operating expenses were $3.7 million compared
to $3.2 million for the prior year.  The increase is primarily
attributable to additional legal fees related to debt
renegotiations and severance expense related to the departure of
the Company's former board member and CEO.

Q4 2016 consolidated net loss was ($1.4 million), consistent with a
consolidated net loss of ($1.4 million) recorded in Q4 2015.

The Company's balance sheet at Dec. 31, 2016, showed $28.84 million
in total assets, $28.92 million in total liabilities, $551,000 in
total temporary equity and a total deficit of $632,000.

Robert Smith, CEO commented, "Our full year results reflect a
strengthening performance in our core USA segment.  The results are
also beginning to reflect the significant corporate evolution that
has taken place at our Company in the second half of 2016 that
continues to gain momentum as we move into 2017.  With a
significantly strengthened corporate leadership team now fully in
place and a much improved balance sheet resulting from our recent
debt and equity refinancing in February 2017, we are now poised to
fully unlock the vast potential of our proprietary technology and
products.  We have implemented strategic initiatives to reduce
costs while we build on a growing USA segment revenue base and look
to expand into larger more profitable market opportunities. We are
confident that this will enhance our operating leverage in the
coming years to improve operating results.  As industry trends for
products that are non-GMO, organic, gluten free and organic
continue to move in our favor, we are positioning our company for
large scale opportunities with CPG and specialty animal nutrition
companies to accelerate future sales growth.  We believe the
measures we have taken in 2016 and early in 2017, place our Company
on the right track for success and will enable us to build
significant future value for the benefit of our stockholders."

Marcum LLP, in New York, NY, issued a "going concern" qualification
on the consolidated financial statements for the year ended Dec.
31, 2016, citing that the Company has suffered recurring losses
from operations resulting in an accumulated deficit of $260 million
at Dec. 31, 2016.  This factor among other things, raises
substantial doubt about its ability to continue as a going concern.


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

                     https://is.gd/iFFYcL

                        About RiceBran

Scottsdale, Ariz.-based RiceBran Technologies, a California
corporation, is a human food ingredient and animal nutrition
company focused on the procurement, bio-refining and marketing of
numerous products derived from rice bran.


ROBINSON HOSIERY: Hires Gardner as Bankruptcy Counsel
-----------------------------------------------------
Robinson Hosiery Mill, Inc., seeks authority from the U.S.
Bankruptcy Court for the Western District of North Carolina to
employ Gardner Law Offices, PLLC, as attorney to the Debtor.

Robinson Hosiery requires Gardner to:

   a. represent the Debtor in the Chapter 11 case;

   b. advise the Debtor as to its rights, duties and powers as
      debtor in possession;

   c. prepare and file all necessary statements, schedules and
      other documents;

   d. negotiate and prepare one or more plans of reorganization;

   e. represent the Debtor at all hearings, meetings of
      creditors, conferences, trials and other proceedings;

   f. perform such other legal services as may be necessary in
      connection with the case.

William S. Gardner, partner of Gardner Law Offices, PLLC, assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Gardner can be reached at:

     William S. Gardner, Esq.
     GARDNER LAW OFFICES, PLLC
     320-1 E. Graham Street
     Shelby, NC 28150
     Tel: (704) 600-6113
     Fax (888) 870-1644
     E-mail: billgardner@gardnerlawoffices.com

                   About Robinson Hosiery Mill, Inc.

Robinson Hosiery Mill, Inc., filed a Chapter 11 bankruptcy petition
(Bankr. W.D.N.C. Case No. 17-40055) on February 24, 2017,
disclosing under $1 million in both assets and liabilities.  The
Debtor is represented by William S. Gardner, Esq., at Gardner Law
Offices, PLLC.


ROLLOFFS HAWAII: Trustee Taps Ordinary Course Professionals
-----------------------------------------------------------
Dane S. Field, the Chapter 11 Trustee of Rolloffs Hawaii, LLC,
seeks authority from the U.S. Bankruptcy Court for the District of
Hawaii to employ John Kojima and Claire Pilar as ordinary course
professionals to the Trustee.

The Trustee requires Mr. Kojima and Ms. Pilar to assist the Trustee
with bookkeeping services, for a period of six months from and
after the date of the entry of the order approving the motion to
employ.

The bookkeeping services include:

   a. accounts payables;

   b. amounts due to be paid for employee benefits previously
      approved by the Bankruptcy Court;

   c. contracts to be assigned;

   d. vehicles titles to be transferred;

   e. accounts receivable;

   f. vehicles titles to be transferred;

   g. accounts receivable;

   h. income tracking; and

   i. bank account reconciliation.

Mr. Kojima will be paid at the hourly rate of $76.  Ms. Pilar will
be paid at the hourly rate of $30.

The professionals will also be reimbursed for reasonable
out-of-pocket expenses incurred subject to a fee cap of $8,000 per
month.

John Kojima and Claire Pilar, assured the Court that they are a
"disinterested persons" as the term is defined in Section 101(14)
of the Bankruptcy Code and does not represent any interest adverse
to the Debtor and its estates.

                   About Rolloffs Hawaii, LLC

Rolloffs Hawaii, LLC, owns and operates a refuse collection and
trash disposal business in the State of Hawaii.  Rolloffs Hawaii
filed a chapter 11 petition (Bankr D. Hawaii Case No. 16-01294) on
Dec. 9, 2016. In its petition, the Debtor estimated $1 million to
$10 million in both assets and liabilities. The Debtor tapped
Jerrold K. Guben, Esq. and Jeffrey S. Flores, Esq., at O'Connor
Playdon & Guben LLP, as counsel; and Lincoln International LLC as
investment banker.

On Jan. 17, 2017, the Court appointed Dane S. Field as the Chapter
11 trustee for the Debtor. The Chapter 11 Trustee engaged Klevansky
Piper, LLP, as counsel, and KMH LLP as accounting and financial
consultant.


RV COLLISION: Names Tyler Van Voorhees as Counsel
-------------------------------------------------
RV Collision and Restoration, LLC seeks authorization from the U.S.
Bankruptcy Court for the Middle District of Florida to employ Tyler
S. Van Voorhees and Tyler S. Van Voorhees Law, LLC as counsel.

The Debtor requires the law firm to:

   (a) prosecute and defend any causes of action on behalf of the
       debtor-in-possession; prepare, on behalf of the debtor-in-
       possession all necessary applications, motions, reports and

       other legal papers;

   (b) assist in the formulation of a plan of reorganization and
       preparation of disclosure statement; and

   (c) provide all other services of a legal nature.

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

Tyler S. Van Voorhees 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 law firm can be reached at:

       Tyler S. Van Voorhees, Esq.
       TYLER S. VAN VOORHEES LAW, LLC
       300 East Highway 50
       Clermont, FL 34711
       Tel: (352) 394-1194
       Fax: (352) 242-3886

RV Collision and Restoration, LLC, filed a Chapter 11 petition
(Bankr. M.D. Fla. Case No. 17-01590) on March 13, 2017, listing
under $1 million in both assets and liabilities.


SCIO DIAMOND: Former Chairman Sued Over Alleged Securities Fraud
----------------------------------------------------------------
Scio Diamond Technology Corporation disclosed on March 23, 2017,
that it learned from the Department of Justice, through its
District of Minnesota U.S. Attorney's Office, regarding a federal
indictment charging former Scio Diamond Technology Corporation
Board of Directors Chairman, Edward S. Adams, with "orchestrating
an elaborate fraud scheme to embezzle millions of dollars of
investor's funds."  The indictment alleges the activity happened
between 2006 and 2013.  Scio Diamond's current Board of Directors
and management team have been cooperating with the Department of
Justice in its investigation.

Adams has had no involvement with Scio Diamond or the new Board of
Directors since the conclusion of the successful 'Save Scio' proxy
battle on June 23, 2014.  Scio Diamond has also been cooperating
with a related Securities and Exchange Commission investigation.

Company records indicate that Adams and his former law partner and
former Scio Diamond Board of Directors member, Michael Monahan have
liquidated a majority of their personal interests in the Company.
Given the downward pressure the sale of Adams' and Monahan's stock
holdings have had on the market for the Company's stock, the
Company will be seeking all available remedies to preclude Messrs.
Adams and Monahan's future sales of shares.  In light of these
allegations, Scio Diamond is also hopeful these proceedings will
result in restitutions to Scio for the benefit of all
shareholders.

Scio Diamond, formerly Apollo Diamond Inc., is a pioneer in the
growth of white, near white, pink and other fancy colored diamonds
for the gemstone and jewelry industries.  While the Company has yet
to achieve profitability, recent Company activities leveraging its
patented technology have led to significant month-to month sales
improvements and advancements in the quality and quantity of
finished goods available.  The Company anticipates that additional
information on these recent developments will be available for
announcement in the coming weeks.

                     About Scio Diamond

Scio Diamond Technology Corporation -- http://www.sciodiamond.com/
-- was incorporated under the laws of the State of Nevada as
Krossbow Holding Corp. on Sept. 17, 2009.  The Company's focus is
on man-made diamond technology development and commercialization.

Scio Diamond reported a net loss of $3.62 million on $616,758 of
revenue for the year ended March 31, 2016, compared to a net loss
of $4.14 million on $726,193 of revenue for the year ended
March 31, 2015.

As of Sept. 30, 2016, Scio Diamond had $9.12 million in total
assets, $4.05 million in total liabilities and $5.06 million in
total shareholders' equity.

Cherry Bekaert LLP, in Greenville, South Carolina, issued a "going
concern" qualification on the consolidated financial statements for
the year ended March 31, 2016, citing that the Company has
generated limited revenue, incurred net losses and incurred
negative operating cash flows since inception and will require
additional financing to fund the continued development of products.
The availability of such financing cannot be assured.  These
conditions raise substantial doubt about its ability to continue as
a going concern.


SIGNAL BAY: CEO Discusses Emerging Cannabis Industry
----------------------------------------------------
Signal Bay CEO William Waldrop participated on an invitation only
industry panel at the Jeffries Tobacco Alternative Summit in San
Francisco March 23, 2017, discussing the emerging cannabis
industry.

                       About Signal Bay

Signal Bay, Inc. (OTCQB: SGBY) provides advisory, management and
analytical testing services to the emerging legalized cannabis
industry.

Signal Bay reported a net loss of $2.55 million on $560,961 of
total revenue for the year ended Sept. 30, 2016, compared with a
net loss of $1.45 million on $125,199 of total revenue for the year
ended Sept. 30, 2015.  As of Sept. 30, 2016, Signal Bay had $2.18
million in total assets, $2.59 million in total liabilities and a
total deficit of $407,001.


SKG THE PARK: Hires Morse-Krueger as Appraisal Expert
-----------------------------------------------------
SKG The Park at Spanish Ridge, LLC seeks authorization from the
U.S. Bankruptcy Court for the District of Nevada to employ
Morse-Krueger & Associates, LLC as appraisal expert for the
Debtor.

The Debtor requires Krueger to provide:

     a. an appraisal of the Property to determine the appropriate
value of the Debtor's Property; and

     b. testimony regarding the value of the Property should such
testimony become necessary.

The Debtor will pay Krueger a flat fee of $7,500.00 for the
appraisal of the Property, $5,000.00 of which was paid to Krueger
in January 2017, and the remaining $2,500.00 will be paid upon
completion of the Appraisal Report.

The Debtor will compensate Krueger on an hourly basis for expert
testimony at $400.00 per hour, plus reimbursement of actual,
necessary expenses incurred.

Scott D. Krueger, principal of Morse-Krueger & Associates, LLC,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Krueger may be reached at:

      Scott D. Krueger
      Morse-Krueger & Associates, LLC
      3140 S. Rainbow Blvd., Suite 402
      Las Vegas, NV 89146-6234
      Tel: (702)386-0068

                About SKG The Park at Spanish Ridge

SKG The Park at Spanish Ridge, LLC sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D. Nev. Case No. 17-10955) on
March 1, 2017.  The petition was signed by Jerry Kramer and John
Schadler, managing members.  The case is assigned to Judge Mike K.
Nakagawa.

At the time of the filing, the Debtor disclosed $28.36 million in
assets and $24.49 million in liabilities.


SNOWTRACKS COMMERCIAL: Hires Sweet DeMarb as General Counsel
------------------------------------------------------------
Snowtracks Commercial Winter Management, LLC seeks authorization
from the U.S. Bankruptcy Court for the Western District of
Wisconsin to employ Sweet DeMarb LLC as general counsel.

The Debtor requires Sweet DeMarb to:

     a. advise and assist the Debtor with respect to its duties and
powers under the Bankruptcy Code;

     b. advise the Debtor on the conduct of this Chapter 11 case,
including the legal and administrative requirements of operating in
Chapter 11;

     c. attend meetings and negotiate with representative of the
creditors and other parties in interest;

     d. prepare pleadings in connection with this Chapter 11 case,
including motions, applications, answers, orders, reports, and
papers necessary or otherwise beneficial to the administration of
the Debtor's estate;

     e. appear before the Court to represent the interest of the
Debtor's estate.

     f. perform all other necessary or appropriate legal services
for the Debtor in connection with the prosecution of this Chapter
11 case, including (i) analyzing the Debtor's leases and contracts
and the assumption and assignment or rejections thereof, (ii)
analyzing the validity of liens against the Debtor, and (iii)
advising the Debtor on transactional and litigation matters.

SD LLC lawyers and professionals who will work on the Debtor's case
and their hourly rates are:

     James D. Sweet               $475
     Rebecca R. DeMarb            $350
     K. Bartlett Durand, Jr.      $200
     Paraprofessionals            $159

A total pre-petition advanced fee deposit of $34,166 was paid to SD
LLC.

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

Rebecca R. DeMarb, partner of the law firm of Sweet DeMarb LLC,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

SD LLC may be reached at:

      Rebecca R. DeMarb, Esq.
      Sweet DeMarb LLC
      One N. Pinckney St., Suite 300
      Madison, WI 53703
      Tel: 608.310.5500
      E-mail: rdemarb@sweetdemarb.com

       About Snowtracks Commercial Winter Management, LLC

Snowtracks Commercial Winter Management, LLC filed a Chapter 11
bankruptcy petition (Bankr. W.D.WI. Case No. 17-10755) on Maarch
10, 2017.  The Hon. William V. Altenberger presides over the
case.  Sweet DeMarb LLC represents the Debtor as counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Michael P.
Bronsteatter, manager.


SPENDSMART NETWORKS: Tim Boris Resigns as President
---------------------------------------------------
Mr. Tim Boris resigned as Spendsmart Networks, Inc.'s president,
general counsel and secretary to pursue other opportunities.  Mr.
Boris' resignation is effective March 24, 2017.  Mr. Boris'
resignation was not the result of any disagreements with the
Company, according to a Form 8-K report filed with the Securities
and Exchange Commission.

                   About SpendSmart Networks

SpendSmart Networks provides proprietary loyalty systems and a
suite of digital engagement and marketing services that help local
merchants build relationships with consumers and drive revenue.
These services are implemented and supported by a vast network of
certified digital marketing specialists, aka "Certified
Masterminds," who drive revenue and consumer relationships for
merchants via loyalty programs, mobile marketing and website
development.  Consumers' dollars go further when they spend it with
merchants in the SpendSmart network of merchants, as they receive
exclusive deals, earn rewards and ultimately build a connection
with their favorite merchants.

Spendsmart Networks reported a net loss of $11.9 million on $5.58
million of total revenues for the year ended Dec. 31, 2015,
compared to a net loss of $12.2 million on $4.03 million of total
revenues for the year ended Dec. 31, 2014.

As of Sept. 30, 2016, Spendsmart Networks had $3.27 million in
total assets, $6.48 million in total liabilities and a total
stockholders' deficit of $3.21 million.

EisnerAmper LLP, in Iselin, New Jersey, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company has recurring losses
and has yet to establish a profitable operation and at
Dec. 31, 2015, has negative working capital and stockholders'
deficit.  These factors among others raise substantial doubt about
its ability to continue as a going concern.


STATE DRIVE-IN: Court Okays Third Amended Plan Outline
------------------------------------------------------
The Hon. Ann M. Nevins of the U.S. Bankruptcy Court for the
District of Connecticut has approved State Drive-In Cleaners,
Inc.'s third amended disclosure statement dated March 20, 2017,
referring to the Debtor's Chapter 11 plan.

Holders of Class 4 Allowed General Unsecured Claims -- totaling
$212,473.62 -- will receive a pro rata distribution of their
allowed claim through the Plan.  The holders will receive a pro
rata share of $312.46 per month for 68 months commencing 30 days
after the effective date of the Plan, which will result in not less
than a 10% dividend on said claims pro rata.  Unsecured claims are
impaired by the Plan.  

The Debtor proposes to fund payment of the plan with money earned
from the operation of its business, which it believes will support
the proposed Plan.  As part of its business operations, the Debtor
is seeking to expand its customer base through home pick-up and
delivery services, and expand business opportunities with existing
customers.

A copy of the Third Amended Plan is available at:

          http://bankrupt.com/misc/ctb16-50502-92.pdf

                 About State Drive-In Cleaners

State Drive-In Cleaners, Inc., filed for Chapter 11 bankruptcy
protection (Bankr. D. Conn. Case No. 16-50502) on April 12, 2016.

Thomas V. Battaglia Jr., Esq., at the Law Office of Thomas V.
Battaglia, Jr., serves as the Debtor's bankruptcy counsel.


SUNGEVITY INC: Hires Kurtzman Carson as Claims & Noticing Agent
---------------------------------------------------------------
Sungevity, Inc. and its debtor-affiliates seek authorization from
the U.S. Bankruptcy Court for the District of Delaware to employ
Kurtzman Carson Consultants LLC ("KCC") as claims and noticing
agent, nunc pro tunc to the March 13, 2017 petition date.

The Debtors require Kurtzman Carson to:

   (a) prepare and serve required notices and documents in the
       chapter 11 cases in accordance with the Bankruptcy Code
       and the Bankruptcy Rules in the form and manner directed
       by the Debtors and/or the Court, including: (i) notice of
       the commencement of the chapter 11 cases and the initial
       meeting of creditors under section 341(a) of the Bankruptcy
       Code; (ii) notice of any claims bar date; (iii) notices of
       transfers of claims; (iv) notices of objections to claims
       and objections to transfers of claims; (v) notices of any
       hearings on a disclosure statement and confirmation of the
       Debtors' plan or plans of reorganization, including under
       Bankruptcy Rule 3017(d); (vi) notice of the effective date
       of any plan; and (vii) all other notices, orders,
       pleadings, publications and other documents as the Debtors
       or the Court may deem necessary or appropriate for an
       orderly administration of the chapter 11 cases;

   (b) maintain an official copy of the Debtors' schedules of
       assets and liabilities and statements of financial affairs
       (collectively, the "Schedules"), listing the Debtors' known
       creditors and the amounts owed thereto;

   (c) maintain (i) a list of all potential creditors, equity
       holders and other parties in interest and (ii) a "core"
       mailing list consisting of all parties described in
       Bankruptcy Rule 2002(i), (j) and (k) and those parties that

       have filed a notice of appearance pursuant to Bankruptcy
       Rule 9010, and update and make said lists available upon
       request by a party in interest or the Clerk;

   (d) furnish a notice to all potential creditors of the last
       date for filing proofs of claim and a form for filing a
       proof of claim, after such notice and form are approved by
       the Court, and notify such potential creditors of the
       existence, amount and classification of their respective
       claims as set forth in the Schedules, which may be effected

       by inclusion of such information on a customized proof of
       claim form provided to potential creditors;

   (e) maintain a post office box or address for the purpose of
       receiving claims and returned mail, and process all mail
       received;

   (f) for all notices, motions, orders or other pleadings or
       documents served, prepare and file or cause to be filed
       with the Clerk an affidavit or certificate of service
       within 7 days of service, which includes: (i) either a copy

       of the notice served or the docket numbers and titles of
       the pleadings served; (ii) a list of persons to whom it was
       mailed with their addresses; (iii) the manner of service;
       and (iv) the date served;

   (g) process all proofs of claim received, including those
       received by the Clerk, check said processing for accuracy,
       and maintain the original proofs of claim in a secure area;

   (h) maintain the official claims register for the Debtors (the
       "Claims Register") on behalf of the Clerk, and upon the
       Clerk's request, provide the Clerk with a certified,
       duplicate unofficial Claims Register, and specify in the
       Claims Register the following information for each claim
       docketed: (i) the claim number assigned, (ii) the date
       received; (iii) the name and address of the claimant and
       agent, if applicable, who filed the claim; (iv) the amount
       asserted; (v) the asserted classification(s) of the claim
       (e.g., secured, unsecured, priority, etc.); (vi) the
       applicable Debtors; and (vii) any disposition of the claim;

   (i) implement necessary security measures to ensure the
       completeness and integrity of the Claims Register and the
       safekeeping of the original claims;

   (j) record all transfers of claims and provide any notices of
       such transfers as required by Bankruptcy Rule 3001(e);

   (k) relocate, by messenger or overnight delivery, all of the
       court-filed proofs of claim to the offices of KCC, not less
       than weekly;

   (l) upon completion of the docketing process for all claims
       received to date, turn over to the Clerk copies of the
       Claims Register for the Clerk's review;

   (m) monitor the Court's docket for all notices of appearance,
       address changes, and claims-related pleadings and orders
       filed and make necessary notations on and/or changes to
       the Claims Register and any service or mailing lists,
       including to identify and eliminate duplicative names and
       addresses from such lists;

   (n) identify and correct any incomplete or incorrect addresses
       in any mailing or service lists;

   (o) assist in the dissemination of information to the public
       and respond to requests for administrative information
       regarding the chapter 11 cases as directed by the Debtors
       or the Court, including through the use of a case website
       and/or call center;

   (p) if the Chapter 11 cases are converted to cases under
       chapter 7 of the Bankruptcy Code, contact the Clerk within
       3 days of notice to KCC of entry of the order converting
       the cases;

   (q) 30 days prior to the close of the chapter 11 cases,
       to the extent practicable, request that the Debtors submit
       to the Court a proposed order dismissing KCC as Claims and
       Noticing Agent and terminating its services in such
       capacity upon completion of its duties and responsibilities
       and upon the closing of the chapter 11 cases;

   (r) within 7 days of notice to KCC of entry of an order
       closing the chapter 11 cases, provide to the Court the
       final version of the Claims Register as of the date
       immediately before the close of the chapter 11 cases; and

   (s) at the close of these chapter 11 cases: (i) box and
       transport all original documents, in proper format, as
       provided by the Clerk's office, to (A) the Philadelphia
       Federal Records Center, 14700 Townsend Road, Philadelphia,
       PA 19154 or (B) any other location requested by the Clerk's

       office; and (ii) docket a completed SF-135 Form indicating
       the accession and location numbers of the archived claims.

Prior to the Petition Date, the Debtors provided Kurtzman Carson a
retainer in the amount of $20,000. Kurtzman Carson seeks to hold
the Retainer during the cases as security for the payment of fees
and expenses incurred under the Engagement Agreement.

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

Evan Gershbein, senior vice president of Kurtzman Carson, 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.

Kurtzman Carson can be reached at:

       Drake D. Foster
       KURTZMAN CARSON CONSULTANTS LLC
       2335 Alaska Ave.
       El Segundo, CA 90245
       Tel: (310) 823-9000
       Fax: (310) 823-9133
       E-Mail: dfoster@kccllc.com

                          About Sungevity

Sungevity, Inc., Sungevity SD, LLC, Sungevity Development, LLC,
Sungevity International Holdings, LLC and their subsidiaries and
affiliates ("Sungevity"), provide sales, marketing, system design,
installation, maintenance, financing services, and
post-installation services for solar energy systems in the U.S.,
the U.K., and Europe.  

Sungevity is a privately-held technology company that, until
relatively recently, was successfully pursuing growth strategies.
The principal place of business for the company is 66 Franklin
Street, Suite 310, Oakland, California.

Sungevity, Inc. and three of its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
17-10561) on March 13, 2017.  The petitions were signed by Andrew
Birch, chief executive officer.  The cases are assigned to Judge
Laurie Selber Silverstein.

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

Morrison & Foerster LLP serves as the Debtors' bankruptcy counsel.

The Debtors hired Young Conaway Stargatt & Taylor, LLP as local
Counsel; Alixpartners LLC as financial advisor; Ducera Securities
LLC as investment banker; and Kurtzman Carson Consultants LLC as
claims and noticing agent.


SWAGAT HOTELS: Hires HREC as Real Estate Agent/Broker
-----------------------------------------------------
Swagat Hotels, LLC seeks authorization from the U.S. Bankruptcy
Court for the District of Maryland to employ HREC Investment
Advisors as real estate agent/broker.

The Debtor intends to sell an interest in two parcels of real
property which the Debtor has jointly identified as 2704 Deep Creek
Drive, McHenry, Maryland.

The Debtor requires HREC to:

     a. market the Property; and

     b. advise the Debtor with respect to obtaining the highest and
best offers available in the present market for the Property.

HREC will receive as commission, upon consummation of any sale, a
real estate broker's commission in the amount equal to 5% of the
purchase price to be paid solely from the proceeds of sales of the
Property.

Kate Patel, affiliated with HREC Investment Advisors, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

HREC may be reached at:

      Kate Patel
      HREC Investment Advisors
      6400 S. Fiddlers Green Cir., Suite 1730
      Englewood, CO 80111
      Phone: (303) 267-0057

                 About Swagat Hotels, LLC

Swagat Hotels LLC, doing business as Quality Inn Deep Creek Lake,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
D. Md. Case No. 16-24255) on Oct. 27, 2016.  The petition was
signed by Nitin B. Chhibber, managing member.  The case is assigned
to Judge Wendelin I. Lipp.  At the time of the filing, the Debtor
estimated assets of less than $50,000 and liabilities of $1 million
to $10 million.

The Debtor is a Maryland Limited Liability Company operating a
hotel trading as the Quality Inn - McHenry.

A court filing disclosed that an Official Committee of Unsecured
Creditors has not yet been appointed in the Chapter 11 case.


TALLAHASSEE INDOOR: Ray MacInnes Opposes Approval of Plan Outline
-----------------------------------------------------------------
A creditor of Tallahassee Indoor Shooting Range LLC asked a U.S.
bankruptcy court to deny approval of the disclosure statement,
which explains the company's proposed Chapter 11 plan of
reorganization.

In a filing with the U.S. Bankruptcy Court for the Northern
District of Florida, Ray MacInnes criticized the company's failure
to "adequately inform him as to how his claim will be treated."

The claimant also said that the ballot he received places him in a
class that is not mentioned in the disclosure statement.

Mr. MacInnes asserts a claim in the amount of $299,218.  The claim
stems from a purchase agreement he made with the company, which
allegedly failed to make the necessary payments under the
agreement.  

Mr. MacInnes is represented by:

     Stephen B. Burch, Esq.
     Smith & Associates
     1499 S. Harbor City Blvd., Suite 202
     Melbourne, FL 32901
     Phone: 321-676-5555
     Fax: 321-676-5558
     Email: Stephen@Smithlawtlh.com

                    About Tallahassee Indoor

Tallahassee Indoor Shooting Range LLC sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Fla. Case No.
16-40407) on Aug. 26, 2016.  The petition was signed by Robert W.
Kornegay Sr., managing member.  

The Debtor is represented by Robert Bruner, Esq.  The Debtor also
hired J. Stanley Chapman, Esq., at Equels Law Firm to represent
the
Debtor in a lawsuit it filed against Blueprint 2000
Intergovernmental Agency in the Circuit Court of Leon County,
Florida.

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

On February 17, 2017, the Debtor filed a disclosure statement,
which explains its proposed Chapter 11 plan of reorganization.


TIAT CORPORATION: Court Corrects January 13 Memorandum
------------------------------------------------------
In the case captioned IN RE: TIAT CORPORATION, Case No. 16-10764
(Bankr. D. Kan.), Judge Robert E. Nugent of the United States
Bankruptcy Court for the District of Kansas issued a nunc pro tunc
order correcting a memorandum opinion dated January 13, 2017.

The nunc pro tunc order stated that the text of footnote 37
referenced on page 20 of the memorandum opinion should read as
follows: "See In re Windsor Hotel, L.L.C. 295 B.R. 307, 311 (Bankr.
C.D. Ill. 2003) citing the Appraisal Institute's definition of
stabilized occupancy or income from The Appraisal of Real Estate
(10th ed. 1992).  The Appraisal of Real Estate is currently in its
14th edition and dated 2013."

In the January 13 Memorandum, Judge Nugent allowed SBNV's secured
claim in the amount of $1,956,000 against Tiat.

TIAT Corporation operates the Inn at Tallgrass, an extended-stay
hotel that is encumbered by a mortgage securing SBNV's
non-recourse
claim filed in the amount of $4,596,648.50.  SBNV filed a motion
for valuation under Fed. R. Bankr. P. 3012, proposing values up to
$5.33 million.  In its plan, TIAT proposed a value of $2,161,761.

Neither proposal values the Inn in light of its anticipated use or
disposition given its condition, historical performance, its
competitive disadvantages, and the current local hotel market.
SBNV's appraisal relies on speculative assumption and optimistic
projections.  TIAT's report contains several calculation errors
and
relies on 10-month-old historical data.  

After reviewing all the evidence, Judge Nugent concluded that the
mode of valuation that best reflects what section 506(a) requires
is a direct capitalization of the trailing 12 months' net
operating
income, as adjusted for average historical operating expenses, at
a
capitalization rate of 10.8 percent.  That yields a value for the
Inn at Tallgrass of $1,956,000 for plan confirmation purposes.
The
judge held that SBNV's secured claim should be allowed in that
amount.

A full-text copy of Judge Nugent's January 13, 2017 opinion is
available at:

         http://bankrupt.com/misc/ksb16-10764-214.pdf

A full-text copy of Judge Nugent's March 22, 2017 order is
available at:

         http://bankrupt.com/misc/ksb16-10764-271.pdf

                     About TIAT Corporation

TIAT Corporation dba The Inn at Tallgrass --
http://www.theinnattallgrass.com/-- is a corporation that operates
an 88-room hotel in located in Wichita, Kansas, called The Inn at
Tallgrass.

The hotel owner filed a Chapter 11 petition (Bank. D. Kan. Case No.
16-10764) on April 29, 2016, and is represented by Mark J. Lazzo,
Esq., in Wichita.  At the time of the filing, the Debtor disclosed
$2.25 million in assets and debts totaling $6.46 million.

On July 14, 2016, the Debtor filed its Chapter 11 plan and
disclosure statement.


TRANS-LUX CORP: Incurs $611,000 Net Loss in 2016
------------------------------------------------
Trans-Lux Corporation filed with the Securities and Exchange
Commission its annual report on Form 10-K disclosing a net loss of
$611,000 on $21.19 million of total revenues for the year ended
Dec. 31, 2016, compared to a net loss of $1.74 million on $23.56
million of total revenues for the year ended Dec. 31, 2015.

As of Dec. 31, 2016, Trans-Lux had $13.41 million in total assets,
$14.69 million in total liabilities and a total stockholders'
deficit of $1.27 million.

Marcum LLP, in Hartford, CT, issued a "going concern" qualification
on the consolidated financial statements for the year ended Dec.
31, 2016, citing that the Company has suffered recurring losses
from operations and has a significant working capital deficiency
that raise substantial doubt about its ability to continue as a
going concern.  Further, the Company is in default of the indenture
agreements governing its outstanding
9 1/2% subordinated debentures which were due in 2012 and its 8
1/4% limited convertible senior subordinated notes which were due
in 2012 so that the trustees or holders of 25% of the outstanding
Debentures and Notes have the right to demand payment immediately.
Additionally, the Company has a significant amount due to their
pension plan over the next 12 months.

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

                    https://is.gd/pMol0c

                About Trans-Lux Corporation

Norwalk, Conn.-based Trans-Lux Corporation (NYSE Amex: TLX) is a
designer and manufacturer of digital signage display solutions for
the financial, sports and entertainment, gaming and leasing
markets.


TRENDSETTER HR: Unsecureds to Recover Up to 25%-75% Under Plan
--------------------------------------------------------------
Trendsetter HR, LLC, Trend Personnel Services, Inc., and TSL Staff
Leasing, Inc., filed with the U.S. Bankruptcy Court for the
Northern District of Texas a disclosure statement dated March 15,
2017, in support of the Debtors' joint consolidated plan of
reorganization.

Class 8 Unsecured Claims -- estimated at $4,000,000-$12,500,000 --
are impaired by the Plan and the holders will recover 25%-75%.

The Plan will be funded through multiple sources.  For those
Creditors holding valid and unavoidable security against the
Debtors, with the exception of Wells Fargo and Class 2, the
corresponding secured claims will be paid from such security.  For
certain Creditors (Class 1, 2, 6, 7, and 9, as well as holders of
Administrative Claims), their allowed claims will be paid by the
Reorganized Debtors from cash on hand as of the Effective Date and
future operations and cash flow.  Other creditors (Class 8, general
unsecured claims) will be paid from a combination of the $250,000
in equity funding and the $2,580,000 in Plan Funding, over time.

Dan Bobst and Jennifer Bobst, as a condition to the Effective Date,
will contribute $250,000 in cash from personal funds to the
Debtors, defined in the Plan as the Equity Funding.  The Equity
Funding will be free and clear of all claims, liens, interests, and
encumbrances, and will constitute free, unencumbered cash of the
Reorganized Debtors and the Consolidated Estate for the purpose of
making payments under the Plan and not for working capital or any
other purpose.  The Equity Funding will be paid into the trust
account of Munsch Hardt Kopf & Harr, P.C., to be held there pending
its distribution as otherwise appropriate under the Plan.

To secure the Plan Funding, Bobst grants under the Plan to the
Reorganized Debtors, to secure the Plan Funding, valid, perfected,
and unavoidable liens and security interests in and to: (i) the
Bobst Properties; and (ii) the Bobst CD, subject to any superior
and preexisting liens and security interests against the same.  To
the extent necessary, and without recourse or personal liability of
any kind, Bobst also guarantees the Reorganized Debtors' and the
consolidated estate's obligation to those creditors entitlement to
payment from the Plan Funding.

The Disclosure Statement is available at:

         http://bankrupt.com/misc/txnb16-34457-138.pdf

                    About Trendsetter HR

Tresndsetter HR LLC filed a Chapter 11 bankruptcy petition (Bankr.
N.D.Tex. Case No. 16-34457) on November 17, 2016.  The Hon. Stacey
G. Jernigan presides over the case.  Ackerman LLP represents the
Debtor as counsel.  The Debtor also hired as counsel:

     Davor Rukavina, Esq.
     Thomas D. Berghman, Esq.
     Jason A. Enright, Esq.
     MUNSCH HARDT KOPF & HARR, P.C.
     3800 Ross Tower
     500 N. Akard Street
     Dallas, Texas 75202-2790
     Tel: (214) 855-7500
     Fax: (214) 978-4375
     E-mail: drukavina@munsch.com
             tberghman@munsch.com
             jenright@munsch.com

In its petition, the Debtor estimated $1 million to $10 million in
assets and $10 million to $50 million in liabilities.  The petition
was signed by Daniel W. Bobst, president.


UNIVERSAL SOFTWARE: Hires Lyne Woodworth as Special Counsel
-----------------------------------------------------------
Universal Software Corporation seeks authority from the U.S.
Bankruptcy Court for the District of Massachusetts to employ Lyne
Woodworth & Evarts, LLP as special business law counsel to the
Debtor.

In August 2016, the Debtor's President and principal owner, Kishore
Deshpande, hired the services of Lyne Woodworth to assist him in a
potential sale of the business to an entity owned and controlled by
Mr. Deshpande.

On November 30, 2016, Mr. Deshpande informed Lyne Woodworth that he
no longer wished to have any further ownership or affiliation with
the Debtor, and that he had been approached by the President of a
competitor of the Debtor, First-Tek, Inc., who offered to purchase
substantially all of the assets of the Debtor.

On February 2, 2017, the Debtor and First-Tek entered into an Asset
Purchase Agreement for the sale of substantially all of the assets
of the Debtor for a base purchase price of $1,500,000, plus an
agreement from the Buyer to assume and pay up to an additional
$753,000 in employee expenses, including wages, per diem expenses,
and expense reimbursement owing as of the closing date, bring the
total purchase price to $2,253,000. The Sale is subject to approval
of the Court. The proceeds of the Sale will be paid at Closing in
cash, and includes a $200,000 carve-out payment from first priority
secured creditor TD Bank, NA's collateral for general use by the
Debtor's estate in order to fund a Chapter 11 liquidating plan,
including use for payment to the Debtor's administrative priority
and general unsecured creditors.

From November 30, 2016 through the present, Lyne Woodworth has
continued to represent Mr. Deshpande's interests in connection with
the Sale. However, Lyne Woodworth was instrumental in negotiating,
on behalf of the Debtor, the terms of the Purchase Agreement with
First-Tek, as well as initiating and negotiating the Carve-Out
agreement with TD Bank, which will result in a $200,000 payment to
fund a liquidating plan to pay creditors of the estate.

Universal Software requires Lyne Woodworth to provide business
transactional law advice to the Debtor.

Lyne Woodworth will be paid at the hourly rate $450.

Lyne Woodworth has incurred fees of $37,790 for services performed
that have benefited the Debtor for the period November 30, 2016,
through February 28, 2017, including negotiating the terms of the
Purchase Agreement, as well as negotiating the Carve-Out with TD
Bank.

Lyne Woodworth will be subject to a fee cap of $25,000.

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

Joseph F. Ryan, partner of Lyne Woodworth & Evarts, LLP, assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Lyne Woodworth can be reached at:

     Joseph F. Ryan, Esq.
     LYNE WOODWORTH & EVARTS, LLP
     12 Post Office Square
     Boston, MA 02109
     Tel: (617) 523-6655

                   About Universal Software Corporation

Universal Software Corporation filed for Chapter 11 protection
(Bankr. D. Mass. Case No. 16-40872) on May 18, 2016.  The petition
was signed by Kishore Deshpande, president. The Debtor is
represented by George J. Nader, Esq., at Riley & Dever, P.C. Judge
Christopher J. Panos presides over the case. The Debtor estimated
assets of $1 million to $10 million and estimated liabilities of $1
million to $10 million.

The Office of the U.S. Trustee appointed the Official Committee of
Unsecured Creditors on July 1, 2016.  The Committee hired Posternak
Blankstein & Lund LLP as counsel.


VESCO CONSULTING: Hires Forke & Tuel as Appraiser
-------------------------------------------------
Vesco Consulting Services, LLC seeks authorization from the U.S.
Bankruptcy Court for the District of Colorado to employ Forke &
Tuel Appraisal Services, LLC as appraiser, nunc pro tunc to March
13, 2017.

The Debtor selected Forke & Tuel because it requires appraisal
services, including those related to:

   (a) reviewing and appraising the Debtor’s personal property,
       and producing a report; and

   (b) if necessary, providing expert testimony in relation to
       same. Forke & Tuel has considerable appraisal experience,   
         
       especially in relation to heavy construction equipment,
       which comprises most of the Debtor’s property.

Forke & Tuel agreed to appraise the Debtor’s personal property
and produce a report for a fee of up to $7,200. If the appraisal
takes less time than anticipated, the amount could be up to $1,000
less.

If expert testimony is required, Forke & Tuel will charge $300 per
hour, which allowance is subject to further order of the Court upon
proper application.

Forke & Tuel will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Scott Tuel of Fork & Tuel 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.

Forke & Tuel can be reached at:

       Scott Tuel
       FORKE & TUEL APPRAISAL SERVICES, LLC
       7057 S. Malaya Court
       Aurora, CO 80016
       Tel: (303) 680-0283
       E-mail: scott@tueltractor.com

                 About VESCO Consulting Services

VESCO Consulting Services, LLC sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D. Colo. Case No. 16-21351) on
November 19, 2016.  The petition was signed by Michael Miller,
president.  The case is assigned to Judge Elizabeth E. Brown.  At
the time of the filing, the Debtor estimated its assets and
liabilities at $1 million to $10 million.

The Debtor is represented by Kevin S. Neiman, Esq. at the Law
Offices of Kevin S. Neiman, PC.

An official committee of unsecured creditors has not been appointed
in the Chapter 11 case of VESCO Consulting Services.


VITARGO GLOBAL: Hires Berger as General Bankruptcy Counsel
----------------------------------------------------------
Vitargo Global Sciences, Inc., seeks authority from the U.S.
Bankruptcy Court for the Central District of California to employ
the Law Offices of Michael Jay Berger as general bankruptcy counsel
to the Debtor.

Vitargo Global requires Berger to:

   a. assist the Debtor in planning a reorganization of its
      business;

   b. review the previously filed bankruptcy petition and all
      necessary schedules and financial statements of the Debtor;

   c. assist the Debtor in compliance with the requirements of
      the Office of the U.S. Trustee;

   d. write, speak, and meet in person with creditors of the
      Debtor as needed to ensure that they respect the automatic
      stay, to explain the facts and circumstances surrounding
      the case; and

   e. investigate possible claims against the Debtor.

Berger will be paid at these hourly rates:

     Michael Jay Berger          $525
     Senior Associate            $400-$395
     Mid-level Associate         $350
     Junior Associate            $265
     Paralegal                   $200

Berger will be paid a retainer in the amount of $18,000, including
the filing fee of $1,717.

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

Michael Jay Berger, sole owner of the Law Offices of Michael Jay
Berger, assured the Court that the firm is a "disinterested person"
as the term is defined in Section 101(14) of the Bankruptcy Code
and does not represent any interest adverse to the Debtor and its
estates.

Berger can be reached at:

     Michael Jay Berger, Esq.
     LAW OFFICES OF MICHAEL JAY BERGER
     9454 Wilshire Boulevard, 6th Floor
     Beverly Hills, CA 90212
     Tel: (310) 271-6223
     Fax: (310) 271-9805
     E-mail: Michael.berger@bankruptcypower.com

                   About Vitargo Global Sciences, Inc.

Vitargo Global Sciences, Inc., based in Irvina, CA, filed a Chapter
11 petition (Bankr. C.D. Cal. Case No. 17-10988) on March 15, 2017.
The Hon. Theodor Albert presides over the case.  Michael Jay
Berger, Esq., at the Law Offices of Michael Jay Berger, to serve as
bankruptcy counsel.

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


WESTINGHOUSE ELECTRIC: May File for Bankruptcy by March 31
----------------------------------------------------------
The American Bankruptcy Institute, citing Reuters, reported that
Toshiba Corp. has informed its main lenders it is planning for its
U.S. nuclear unit Westinghouse Electric Co LLC to file for
bankruptcy on March 31, people briefed on the matter said.

According to the report, citing the sources, Toshiba expects a
Chapter 11 filing for Westinghouse would expand charges related to
the U.S. unit in the current financial year to around 1 trillion
yen ($9 billion) from publicly flagged estimates of 712.5 billion
yen.

"Whether or not Westinghouse files for Chapter 11 is ultimately a
decision for its board, and must take into account the various
interests of all of its stakeholders, including Toshiba and its
creditors," it said in a statement, the Reuters report cited.

Toshiba is seeking to limit future losses at Westinghouse with a
Chapter 11 filing, the report said.  Westinghouse has been plagued
by huge cost overruns at two U.S. nuclear projects, the report
added.

                   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.


WIDEOPENWEST INC: Planned IPO Credit Negative, Moody's Says
-----------------------------------------------------------
Moody's Investors Service said that the plan of WideOpenWest, Inc.,
parent of WideOpenWest Finance, LLC, to issue equity through an
initial public offering is a credit positive but that it does not
impact WOW's B2 corporate family rating or stable outlook. In a
March 23, 2017 Securities and Exchange Commission filing
WideOpenWest announced it would seek to raise equity in an initial
public offering to reduce debt at WOW and for general corporate
purposes. Moody's believes the transaction will be credit positive
for WOW as it will reduce some of the company's $2.9 billion of
outstanding debt and improve debt leverage. A potentially large
equity raise that resulted in substantial debt reduction could
result in upward pressure on WOW's ratings if it resulted in
sustained leverage around 5 times debt-to-EBITDA (Moody's
adjusted). In addition, as WOW is currently privately owned by
Avista Capital Partners (60%), Crestview Partners (35%) and
management, a substantial shift away from primarily private equity
sponsor control could result in more favorable financial policy
that positively impacts the credit.

With its headquarters in Englewood, Colorado, WideOpenWest Finance,
LLC provides residential and commercial video, high speed data, and
telephony services to Midwestern and Southeastern markets in the
United States. The company reported 501,000 video, 747,000 high
speed data, and 258,000 phone subscribers as of December 31, 2016.
Avista Capital Partners owns 60% of the company and Crestview
Partners owns 35%, and its annual revenue is approximately $1.2
billion.


WILDWOOD CREST: Grays Harbor to be Paid Through Property Sale
-------------------------------------------------------------
Wildwood Crest LLC filed with the U.S. Bankruptcy Court for the
Western District of Washington a disclosure statement dated March
15, 2017, referring to the Debtor's plan of reorganization.

Payment of the Grays Harbor County existing tax lien will be made
in full either through a sale of the property (private party or by
public auction), or by payments over time.  If Class One votes in
favor of modifying the Debtor's obligations and the Debtor retains
possession, the Debtor will make equal monthly payments of $773 per
month, as calculated at 4% interest, to Class Two Grays Harbor
County.  Payments will be made on or before the 15th day of the
month, starting the first full month after plan confirmation (est.
May 2017), with the last payment due on or about Oct. 15, 2022.

Class 3 General Unsecured Class is impaired by the Plan.  The
Debtor listed no other unsecured claims in its schedules and no
proofs of claim have been filed.  Accordingly, the Debtor reserves
the right to amend this document up until the time of the hearing
on Confirmation of the Plan.  As there are no general unsecured
creditors, no distribution will be made.  Payments and
distributions under the Plan will be funded by the sale of the real
properties located at 131 Barnacle Street, Ocean Shores,
Washington, if Class One selects Options A or B.  If it selects,
Option C, the Plan will be funded through the short term vacation
rental of its condominium units.

The Disclosure Statement is available at:

           http://bankrupt.com/misc/wawb16-44155-37.pdf

                      About Wildwood Crest

Wildwood Crest LLC is a limited liability company.  Since 2011, the
Debtor has owned the eight condominiums located at 131 Barnacle
Street, Ocean Shores, Washington, which have been used as short
term vacation rentals.  Each of the eight units is 432 square feet,
featuring one bedroom, one bath, and an open floor plan.
The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Wash. Case No. 16-44155) on Oct. 5, 2016.  The
petition was signed by Laurie Kazimir, member.  

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

Larry B. Feinstein, Esq., at Vortman & Feinstein serves as the
Debtor's legal counsel.


YELLOW CAB: Ch.11 Trustee Hires Aaron & Wilson as Special Counsel
-----------------------------------------------------------------
Randy Sugarman, the Chapter 11 Trustee for Yellow Cab Cooperatives,
Inc., aka All Taxi Electronics, asks the U.S. Bankruptcy Court for
the Northern District of California for authority to employ Aaron &
Wilson, LLP as his special counsel.

The Chapter 11 Trustee requires Aaron & Wilson to:

     a. various pending litigation matters (approximately two
dozen) in which AW represents the Debtor, which were stayed
pursuant to Bankruptcy Code Section 362, but as to some of which
the stay has been or may be lifted and/or which may require
additional services by AW notwithstanding the Debtor's bankruptcy
filing (e.g., participating in status hearings scheduled by the
non-bankruptcy courts, advising with respect to the impact upon the
Debtor of ongoing proceedings against non-debtor parties in such
pending litigation matters, and coordinating as appropriate with
the Trustee's bankruptcy counsel); and

     b. review, analyze, investigate, and resolve -- through, among
other means, settlements or litigation -- proofs of claim filed by
claimants alleging personal injury or other claims for relief.

Aaron & Wilson will be paid at these hourly rates:

      Robert S. Aaron, Esq.                   $175
      Timothy C. Wilson, Esq.                 $175
      Paul A. Conroy, Esq.                    $175
      Tina Mitchell, Legal Assistant          $85

Robert S. Aaron, Esq., a partner with the law firm of Aaron &
Wilson, LLP, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtors and
their estates.

AW can be reached at:

      Robert S. Aaron, Esq.
      Aaron & Wilson, LLP
      150 Post Street, Suite 400
      San Francisco, CA 94108
      Tel: (415) 438-7800
      Fax: (415) 438-7808

                 About Yellow Cab Cooperative

Yellow Cab Cooperative, Inc. provides taxicab Transportation
services in the San Francisco, California area.  In San Francisco,
taxicab "color schemes" are licensed by the County of San Francisco
to provide services to taxi medallion owners, which color schemes
and medallion holders operate in a highly regulated environment.

Yellow Cab is a non-profit cooperative service company That
provides an operating base for approximately 400 San Francisco taxi
medallions (or permits), operating on a cooperative basis.  Yellow
Cab supports approximately 1,000 medallion owners and lessee
drivers in their individual taxi operations, and separately employs
approximately 60 persons to provide those support services. Yellow
Cab currently supports approximately one-third of the total
medallions operating in San Francisco.

Yellow Cab Cooperative filed a Chapter 11 petition (Bankr. N.D.
Cal. Case No. 16-30063) on Jan. 22, 2016.  The petition was signed
by Pamela Martinez, president.  The case is assigned to Judge
Dennis Montali.

The Debtor estimated assets of $1 million to $10 million, and
debts of $10 million to $50 million.

The Debtor has tapped Farella Braun and Martel LLP as its
Legal counsel.

The U.S. Trustee for Region 17 has appointed five creditors of
Yellow Cab Cooperative, Inc., to serve on the official committee of
unsecured creditors.  The Committee is represented by John D.
Fiero, Esq., and Jason H. Rosell, Esq., at Pachulski Stang Ziehl &
Jones LLP, in San Francisco, California.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------
                                                 Total
                                                Share-      Total
                                    Total     Holders'    Working
                                   Assets       Equity    Capital
  Company         Ticker             ($MM)        ($MM)      ($MM)
  -------         ------           ------     --------    -------
ABSOLUTE SOFTWRE  ALSWF US           98.6        (49.8)     (31.0)
ABSOLUTE SOFTWRE  OU1 GR             98.6        (49.8)     (31.0)
ABSOLUTE SOFTWRE  ABT CN             98.6        (49.8)     (31.0)
ABSOLUTE SOFTWRE  ABT2EUR EU         98.6        (49.8)     (31.0)
ADVANCEPIERRE FO  APFH US         1,247.0       (301.2)     185.0
ADVANCEPIERRE FO  APFHEUR EU      1,247.0       (301.2)     185.0
ADVANCEPIERRE FO  1AC GR          1,247.0       (301.2)     185.0
AGENUS INC        AJ81 GR           174.8        (21.0)      74.7
AGENUS INC        AGEN US           174.8        (21.0)      74.7
AGENUS INC        AJ81 TH           174.8        (21.0)      74.7
AGENUS INC        AGENEUR EU        174.8        (21.0)      74.7
AGENUS INC        AJ81 QT           174.8        (21.0)      74.7
ASPEN TECHNOLOGY  AZPN US           267.4       (192.9)    (226.6)
ASPEN TECHNOLOGY  AST GR            267.4       (192.9)    (226.6)
ASPEN TECHNOLOGY  AST TH            267.4       (192.9)    (226.6)
ASPEN TECHNOLOGY  AZPNEUR EU        267.4       (192.9)    (226.6)
AUTOZONE INC      AZO US          8,902.6     (1,827.4)    (291.5)
AUTOZONE INC      AZ5 TH          8,902.6     (1,827.4)    (291.5)
AUTOZONE INC      AZ5 GR          8,902.6     (1,827.4)    (291.5)
AUTOZONE INC      AZOEUR EU       8,902.6     (1,827.4)    (291.5)
AUTOZONE INC      AZ5 QT          8,902.6     (1,827.4)    (291.5)
AVID TECHNOLOGY   AVID US           262.9       (272.7)     (91.6)
AVID TECHNOLOGY   AVD GR            262.9       (272.7)     (91.6)
AVISTA HEALTHCAR  AHPAU US            0.8         (0.0)      (0.7)
AVISTA HEALTHCAR  AWF GR              0.8         (0.0)      (0.7)
AVISTA HEALTHCAR  AHPAUEUR EU         0.8         (0.0)      (0.7)
AVISTA HEALTH-A   AHPA US             0.8         (0.0)      (0.7)
AVON - BDR        AVON34 BZ       3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP US          3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP TH          3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP* MM         3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP GR          3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP CI          3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP QT          3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP1EUR EU      3,418.9       (391.5)     506.6
AXIM BIOTECHNOLO  AXIM US             1.2         (3.2)      (3.0)
BARRACUDA NETWOR  CUDA US           453.7         (5.0)      (3.8)
BARRACUDA NETWOR  7BM GR            453.7         (5.0)      (3.8)
BARRACUDA NETWOR  CUDAEUR EU        453.7         (5.0)      (3.8)
BASIC ENERGY SVS  BAS US          1,003.0       (152.3)    (869.2)
BASIC ENERGY SVS  B8JN GR         1,003.0       (152.3)    (869.2)
BASIC ENERGY SVS  B8JN TH         1,003.0       (152.3)    (869.2)
BASIC ENERGY SVS  BASEUR EU       1,003.0       (152.3)    (869.2)
BENEFITFOCUS INC  BNFT US           180.4        (33.3)       4.2
BENEFITFOCUS INC  BTF GR            180.4        (33.3)       4.2
BLUE BIRD CORP    BLBD US           257.8        (93.1)      (0.2)
BOMBARDIER INC-B  BBDBN MM       22,826.0     (3,489.0)   1,363.0
BOMBARDIER-B OLD  BBDYB BB       22,826.0     (3,489.0)   1,363.0
BOMBARDIER-B W/I  BBD/W CN       22,826.0     (3,489.0)   1,363.0
BRINKER INTL      EAT US          1,498.1       (530.6)    (245.5)
BRINKER INTL      BKJ GR          1,498.1       (530.6)    (245.5)
BRINKER INTL      BKJ QT          1,498.1       (530.6)    (245.5)
BRINKER INTL      EAT2EUR EU      1,498.1       (530.6)    (245.5)
BROOKFIELD REAL   BRE CN             97.2        (33.5)       1.6
BUFFALO COAL COR  BUC SJ             50.0        (20.4)     (18.0)
BURLINGTON STORE  BURL US         2,574.5        (49.8)     (68.5)
BURLINGTON STORE  BUI GR          2,574.5        (49.8)     (68.5)
BURLINGTON STORE  BURL* MM        2,574.5        (49.8)     (68.5)
CADIZ INC         CDZI US            59.0        (70.2)     (39.7)
CADIZ INC         2ZC GR             59.0        (70.2)     (39.7)
CAESARS ENTERTAI  CZR US         14,894.0     (1,418.0)  (2,760.0)
CAESARS ENTERTAI  C08 GR         14,894.0     (1,418.0)  (2,760.0)
CALIFORNIA RESOU  CRC US          6,354.0       (557.0)    (301.0)
CALIFORNIA RESOU  1CLB GR         6,354.0       (557.0)    (301.0)
CALIFORNIA RESOU  CRCEUR EU       6,354.0       (557.0)    (301.0)
CALIFORNIA RESOU  1CL TH          6,354.0       (557.0)    (301.0)
CAMBIUM LEARNING  ABCD US           131.9        (61.3)     (71.2)
CAMPING WORLD-A   CWH US          1,367.5       (354.3)     197.2
CAMPING WORLD-A   C83 GR          1,367.5       (354.3)     197.2
CAMPING WORLD-A   CWHEUR EU       1,367.5       (354.3)     197.2
CARDCONNECT CORP  CCN US            157.6        (42.9)      16.4
CARDCONNECT CORP  55C GR            157.6        (42.9)      16.4
CARDCONNECT CORP  CCNEUR EU         157.6        (42.9)      16.4
CASELLA WASTE     WA3 GR            631.5        (24.6)      (3.8)
CASELLA WASTE     CWST US           631.5        (24.6)      (3.8)
CEB INC           FC9 GR          1,412.6       (174.9)    (129.5)
CEB INC           CEB US          1,412.6       (174.9)    (129.5)
CHESAPEAKE ENERG  CHK US         13,028.0     (1,203.0)  (1,506.0)
CHESAPEAKE ENERG  CS1 GR         13,028.0     (1,203.0)  (1,506.0)
CHESAPEAKE ENERG  CS1 TH         13,028.0     (1,203.0)  (1,506.0)
CHESAPEAKE ENERG  CHK* MM        13,028.0     (1,203.0)  (1,506.0)
CHESAPEAKE ENERG  CS1 QT         13,028.0     (1,203.0)  (1,506.0)
CHESAPEAKE ENERG  CHKEUR EU      13,028.0     (1,203.0)  (1,506.0)
CHOICE HOTELS     CZH GR            852.5       (311.3)      81.2
CHOICE HOTELS     CHH US            852.5       (311.3)      81.2
CINCINNATI BELL   CBB US          1,541.0       (121.7)      (3.0)
CINCINNATI BELL   CIB1 GR         1,541.0       (121.7)      (3.0)
CINCINNATI BELL   CBBEUR EU       1,541.0       (121.7)      (3.0)
CLEAR CHANNEL-A   C7C GR          5,718.8       (932.8)     699.7
CLEAR CHANNEL-A   CCO US          5,718.8       (932.8)     699.7
CLIFFS NATURAL R  CVA GR          1,923.9     (1,330.5)     433.5
CLIFFS NATURAL R  CVA TH          1,923.9     (1,330.5)     433.5
CLIFFS NATURAL R  CLF US          1,923.9     (1,330.5)     433.5
CLIFFS NATURAL R  CLF* MM         1,923.9     (1,330.5)     433.5
CLIFFS NATURAL R  CVA QT          1,923.9     (1,330.5)     433.5
CLIFFS NATURAL R  CLF2EUR EU      1,923.9     (1,330.5)     433.5
CLOVIS ONCOLOGY   CLVS US           364.6         (3.6)     213.8
CLOVIS ONCOLOGY   C6O GR            364.6         (3.6)     213.8
CLOVIS ONCOLOGY   CLVSEUR EU        364.6         (3.6)     213.8
CLOVIS ONCOLOGY   C6O TH            364.6         (3.6)     213.8
COGENT COMMUNICA  CCOI US           737.9        (53.3)     259.7
COGENT COMMUNICA  OGM1 GR           737.9        (53.3)     259.7
CONTURA ENERGY I  CNTE US           827.7         (4.6)      56.6
CORGREEN TECHNOL  CGRT US             2.9         (0.2)      (0.6)
CPI CARD GROUP I  PMTS US           264.4        (95.3)      57.1
CPI CARD GROUP I  PMTS CN           264.4        (95.3)      57.1
CPI CARD GROUP I  CPB GR            264.4        (95.3)      57.1
CROWN BAUS CAPIT  CBCA US             0.0         (0.0)      (0.0)
CURE PHARMACEUTI  CURR US             -           (0.0)      (0.0)
DELEK LOGISTICS   D6L GR            415.5        (13.3)      11.3
DELEK LOGISTICS   DKL US            415.5        (13.3)      11.3
DENNY'S CORP      DE8 GR            306.2        (71.1)     (57.5)
DENNY'S CORP      DENN US           306.2        (71.1)     (57.5)
DOMINO'S PIZZA    EZV TH            716.3     (1,883.1)      92.2
DOMINO'S PIZZA    EZV GR            716.3     (1,883.1)      92.2
DOMINO'S PIZZA    DPZ US            716.3     (1,883.1)      92.2
DOMINO'S PIZZA    EZV QT            716.3     (1,883.1)      92.2
DUN & BRADSTREET  DB5 GR          2,209.2       (987.8)     (65.6)
DUN & BRADSTREET  DB5 TH          2,209.2       (987.8)     (65.6)
DUN & BRADSTREET  DNB US          2,209.2       (987.8)     (65.6)
DUN & BRADSTREET  DNB1EUR EU      2,209.2       (987.8)     (65.6)
DUNKIN' BRANDS G  2DB GR          3,227.4       (163.3)     182.2
DUNKIN' BRANDS G  DNKN US         3,227.4       (163.3)     182.2
DUNKIN' BRANDS G  2DB TH          3,227.4       (163.3)     182.2
DUNKIN' BRANDS G  DNKNEUR EU      3,227.4       (163.3)     182.2
EASTMAN KODAK CO  KODK US         1,981.0        (23.0)     814.0
EASTMAN KODAK CO  KODN GR         1,981.0        (23.0)     814.0
ERIN ENERGY CORP  ERN SJ            342.4       (161.2)    (255.1)
EVERI HOLDINGS I  EVRI US         1,408.2       (107.8)      (1.9)
EVERI HOLDINGS I  G2C TH          1,408.2       (107.8)      (1.9)
EVERI HOLDINGS I  G2C GR          1,408.2       (107.8)      (1.9)
EVERI HOLDINGS I  EVRIEUR EU      1,408.2       (107.8)      (1.9)
FAIRPOINT COMMUN  FRP US          1,230.8        (54.1)       7.3
FAIRPOINT COMMUN  FONN GR         1,230.8        (54.1)       7.3
FERRELLGAS-LP     FEG GR          1,745.6       (696.5)     (50.5)
FERRELLGAS-LP     FGP US          1,745.6       (696.5)     (50.5)
FIFTH STREET ASS  FSAM US           178.8         (5.5)       -
FIFTH STREET ASS  7FS TH            178.8         (5.5)       -
FORESIGHT ENERGY  FELP US         1,689.0       (154.6)    (265.9)
FORESIGHT ENERGY  FHR GR          1,689.0       (154.6)    (265.9)
GAMCO INVESTO-A   GBL US            149.2       (166.6)       -
GCP APPLIED TECH  GCP US          1,089.8       (139.0)     242.3
GCP APPLIED TECH  43G GR          1,089.8       (139.0)     242.3
GCP APPLIED TECH  GCPEUR EU       1,089.8       (139.0)     242.3
GIYANI GOLD CORP  GGC NW              1.7         (0.4)      (0.5)
GNC HOLDINGS INC  IGN GR          2,068.6        (95.0)     491.5
GNC HOLDINGS INC  GNC US          2,068.6        (95.0)     491.5
GOGO INC          GOGO US         1,246.2        (40.4)     353.7
GOGO INC          G0G GR          1,246.2        (40.4)     353.7
GRAND WEST TRANS  BUS CN             10.0         (0.4)       2.5
GREEN PLAINS PAR  GPP US             93.8        (64.2)       5.0
GREEN PLAINS PAR  8GP GR             93.8        (64.2)       5.0
GUIDANCE SOFTWAR  GUID US            74.4         (0.1)     (19.2)
GUIDANCE SOFTWAR  ZTT GR             74.4         (0.1)     (19.2)
H&R BLOCK INC     HRB US          2,577.6       (800.8)     648.2
H&R BLOCK INC     HRB GR          2,577.6       (800.8)     648.2
H&R BLOCK INC     HRB TH          2,577.6       (800.8)     648.2
H&R BLOCK INC     HRBEUR EU       2,577.6       (800.8)     648.2
HALOZYME THERAPE  HALO US           261.5        (32.5)     201.9
HALOZYME THERAPE  RV7 GR            261.5        (32.5)     201.9
HALOZYME THERAPE  HALOEUR EU        261.5        (32.5)     201.9
HALOZYME THERAPE  RV7 QT            261.5        (32.5)     201.9
HAMILTON LANE-A   HLNE US           207.1       (103.6)       -
HAMILTON LANE-A   HLNEEUR EU        207.1       (103.6)       -
HCA HOLDINGS INC  2BH GR         33,758.0     (5,633.0)   3,252.0
HCA HOLDINGS INC  HCA US         33,758.0     (5,633.0)   3,252.0
HCA HOLDINGS INC  2BH TH         33,758.0     (5,633.0)   3,252.0
HCA HOLDINGS INC  HCAEUR EU      33,758.0     (5,633.0)   3,252.0
HERON THERAPEUTI  HRTX US            67.5        (21.3)      23.4
HERON THERAPEUTI  AXD2 GR            67.5        (21.3)      23.4
HP COMPANY-BDR    HPQB34 BZ      28,192.0     (4,327.0)    (812.0)
HOVNANIAN-A-WI    HOV-W US        2,145.3       (128.3)   1,266.8
HP INC            HPQ* MM        28,192.0     (4,327.0)    (812.0)
HP INC            HPQ US         28,192.0     (4,327.0)    (812.0)
HP INC            7HP TH         28,192.0     (4,327.0)    (812.0)
HP INC            7HP GR         28,192.0     (4,327.0)    (812.0)
HP INC            HPQ TE         28,192.0     (4,327.0)    (812.0)
HP INC            HPQ CI         28,192.0     (4,327.0)    (812.0)
HP INC            HPQ SW         28,192.0     (4,327.0)    (812.0)
HP INC            HWP QT         28,192.0     (4,327.0)    (812.0)
HP INC            HPQCHF EU      28,192.0     (4,327.0)    (812.0)
HP INC            HPQUSD SW      28,192.0     (4,327.0)    (812.0)
HP INC            HPQEUR EU      28,192.0     (4,327.0)    (812.0)
IDEXX LABS        IDXX US         1,530.7       (108.2)     (89.0)
IDEXX LABS        IX1 GR          1,530.7       (108.2)     (89.0)
IDEXX LABS        IX1 TH          1,530.7       (108.2)     (89.0)
IDEXX LABS        IX1 QT          1,530.7       (108.2)     (89.0)
IHEARTMEDIA INC   IHRT US        12,862.2    (10,885.5)     808.1
IMMUNOGEN INC     IMU GR            198.9       (152.9)     143.1
IMMUNOGEN INC     IMGN US           198.9       (152.9)     143.1
IMMUNOGEN INC     IMU TH            198.9       (152.9)     143.1
IMMUNOGEN INC     IMU QT            198.9       (152.9)     143.1
IMMUNOMEDICS INC  IMMU US            53.1        (75.2)      20.0
IMMUNOMEDICS INC  IM3 GR             53.1        (75.2)      20.0
IMMUNOMEDICS INC  IM3 TH             53.1        (75.2)      20.0
INFOR ACQUISITIO  IAC-U CN          233.1         (3.8)       0.6
INFOR ACQUISIT-A  IAC/A CN          233.1         (3.8)       0.6
INNOVIVA INC      INVA US           379.0       (353.0)     178.0
INNOVIVA INC      HVE GR            379.0       (353.0)     178.0
INNOVIVA INC      INVAEUR EU        379.0       (353.0)     178.0
INTERNAP CORP     IP9A GR           430.6         (3.7)     (15.9)
INTERNAP CORP     INAP US           430.6         (3.7)     (15.9)
INTERNATIONAL WI  ITWG US           324.8        (12.0)      99.6
IRHYTHM TECHNOLO  IRTC US            28.7        (14.2)      12.5
IRHYTHM TECHNOLO  I25 GR             28.7        (14.2)      12.5
IRHYTHM TECHNOLO  IRTCEUR EU         28.7        (14.2)      12.5
JACK IN THE BOX   JBX GR          1,258.6       (273.2)    (118.2)
JACK IN THE BOX   JACK US         1,258.6       (273.2)    (118.2)
JACK IN THE BOX   JACK1EUR EU     1,258.6       (273.2)    (118.2)
JACK IN THE BOX   JBX QT          1,258.6       (273.2)    (118.2)
JUST ENERGY GROU  JE US           1,287.8       (209.6)     104.5
JUST ENERGY GROU  1JE GR          1,287.8       (209.6)     104.5
JUST ENERGY GROU  JE CN           1,287.8       (209.6)     104.5
KADMON HOLDINGS   KDMN US            62.6        (25.2)      15.5
KADMON HOLDINGS   KDF GR             62.6        (25.2)      15.5
KADMON HOLDINGS   KDMNEUR EU         62.6        (25.2)      15.5
KERYX BIOPHARM    KYX GR            141.4         (8.3)     111.3
KERYX BIOPHARM    KERX US           141.4         (8.3)     111.3
KERYX BIOPHARM    KYX TH            141.4         (8.3)     111.3
KERYX BIOPHARM    KERXEUR EU        141.4         (8.3)     111.3
KEY ENERGY SERV   KEG US            995.6       (163.1)    (864.7)
KEY ENERGY SERV   KEGEUR EU         995.6       (163.1)    (864.7)
L BRANDS INC      LTD GR          8,170.0       (727.0)   1,451.0
L BRANDS INC      LTD TH          8,170.0       (727.0)   1,451.0
L BRANDS INC      LB US           8,170.0       (727.0)   1,451.0
L BRANDS INC      LBEUR EU        8,170.0       (727.0)   1,451.0
L BRANDS INC      LB* MM          8,170.0       (727.0)   1,451.0
L BRANDS INC      LTD QT          8,170.0       (727.0)   1,451.0
LAMB WESTON       LW US           2,400.2       (708.6)     330.9
LAMB WESTON       0L5 GR          2,400.2       (708.6)     330.9
LAMB WESTON       LW-WEUR EU      2,400.2       (708.6)     330.9
LAMB WESTON       0L5 TH          2,400.2       (708.6)     330.9
LANTHEUS HOLDING  LNTH US           255.9       (106.5)      67.0
LANTHEUS HOLDING  0L8 GR            255.9       (106.5)      67.0
MADISON-A/NEW-WI  MSGN-W US         854.1     (1,033.7)     217.3
MANNKIND CORP     MNKD IT            96.1       (238.7)     (57.2)
MASCO CORP        MAS US          5,137.0       (103.0)   1,474.0
MASCO CORP        MSQ GR          5,137.0       (103.0)   1,474.0
MASCO CORP        MSQ TH          5,137.0       (103.0)   1,474.0
MASCO CORP        MAS* MM         5,137.0       (103.0)   1,474.0
MASCO CORP        MSQ QT          5,137.0       (103.0)   1,474.0
MASCO CORP        MAS1EUR EU      5,137.0       (103.0)   1,474.0
MCDONALDS - BDR   MCDC34 BZ      31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MDO TH         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCD TE         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MDO GR         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCD* MM        31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCD US         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCD SW         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCD CI         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MDO QT         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCDCHF EU      31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCDUSD SW      31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCDEUR EU      31,023.9     (2,204.3)   1,380.3
MCDONALDS-CEDEAR  MCD AR         31,023.9     (2,204.3)   1,380.3
MDC COMM-W/I      MDZ/W CN        1,577.4       (442.4)    (313.2)
MDC PARTNERS-A    MDZ/A CN        1,577.4       (442.4)    (313.2)
MDC PARTNERS-A    MDCA US         1,577.4       (442.4)    (313.2)
MDC PARTNERS-A    MD7A GR         1,577.4       (442.4)    (313.2)
MDC PARTNERS-A    MDCAEUR EU      1,577.4       (442.4)    (313.2)
MDC PARTNERS-EXC  MDZ/N CN        1,577.4       (442.4)    (313.2)
MEAD JOHNSON      MJN US          4,087.7       (472.1)   1,462.4
MEAD JOHNSON      0MJA TH         4,087.7       (472.1)   1,462.4
MEAD JOHNSON      0MJA GR         4,087.7       (472.1)   1,462.4
MEAD JOHNSON      0MJA QT         4,087.7       (472.1)   1,462.4
MEAD JOHNSON      MJNEUR EU       4,087.7       (472.1)   1,462.4
MEDLEY MANAGE-A   MDLY US           116.6        (23.4)      35.7
MERITOR INC       AID1 GR         2,394.0       (185.0)     154.0
MERITOR INC       MTOR US         2,394.0       (185.0)     154.0
MERITOR INC       AID1 QT         2,394.0       (185.0)     154.0
MERITOR INC       MTOREUR EU      2,394.0       (185.0)     154.0
MERRIMACK PHARMA  MACK US           118.4       (227.1)       1.3
MICHAELS COS INC  MIK US          2,147.6     (1,698.4)     518.6
MICHAELS COS INC  MIM GR          2,147.6     (1,698.4)     518.6
MICROBOT MEDICAL  CY9C GR             2.1         (2.1)      (1.4)
MICROBOT MEDICAL  MBOT US             2.1         (2.1)      (1.4)
MICROBOT MEDICAL  CY9B TH             2.1         (2.1)      (1.4)
MICROBOT MEDICAL  STEM1EUR EU         2.1         (2.1)      (1.4)
MIDSTATES PETROL  MPO US            695.7     (1,533.1)       1.8
MIRAGEN THERAPEU  MGEN US             7.5          4.7        3.7
MIRAGEN THERAPEU  1S1 GR              7.5          4.7        3.7
MIRAGEN THERAPEU  SGNLEUR EU          7.5          4.7        3.7
MONEYGRAM INTERN  MGI US          4,597.4       (208.4)     (11.5)
MONEYGRAM INTERN  9M1N QT         4,597.4       (208.4)     (11.5)
MONEYGRAM INTERN  9M1N TH         4,597.4       (208.4)     (11.5)
MONEYGRAM INTERN  MGIEUR EU       4,597.4       (208.4)     (11.5)
MOODY'S CORP      DUT GR          5,327.3     (1,027.3)     824.9
MOODY'S CORP      MCO US          5,327.3     (1,027.3)     824.9
MOODY'S CORP      DUT TH          5,327.3     (1,027.3)     824.9
MOODY'S CORP      MCOEUR EU       5,327.3     (1,027.3)     824.9
MOODY'S CORP      DUT QT          5,327.3     (1,027.3)     824.9
MOTOROLA SOLUTIO  MTLA GR         8,463.0       (952.0)     800.0
MOTOROLA SOLUTIO  MTLA TH         8,463.0       (952.0)     800.0
MOTOROLA SOLUTIO  MSI US          8,463.0       (952.0)     800.0
MOTOROLA SOLUTIO  MOT TE          8,463.0       (952.0)     800.0
MOTOROLA SOLUTIO  MSI1EUR EU      8,463.0       (952.0)     800.0
MSG NETWORKS- A   MSGN US           854.1     (1,033.7)     217.3
MSG NETWORKS- A   1M4 GR            854.1     (1,033.7)     217.3
MSG NETWORKS- A   1M4 TH            854.1     (1,033.7)     217.3
MSG NETWORKS- A   MSGNEUR EU        854.1     (1,033.7)     217.3
NATHANS FAMOUS    NATH US            78.3        (67.3)      55.7
NATHANS FAMOUS    NFA GR             78.3        (67.3)      55.7
NATIONAL CINEMED  XWM GR          1,057.4       (181.2)     100.5
NATIONAL CINEMED  NCMI US         1,057.4       (181.2)     100.5
NATIONAL CINEMED  NCMIEUR EU      1,057.4       (181.2)     100.5
NAVIDEA BIOPHARM  NAVB IT            11.2        (63.8)     (54.3)
NAVISTAR INTL     IHR GR          5,394.0     (5,329.0)     683.0
NAVISTAR INTL     NAV US          5,394.0     (5,329.0)     683.0
NAVISTAR INTL     IHR TH          5,394.0     (5,329.0)     683.0
NAVISTAR INTL     IHR QT          5,394.0     (5,329.0)     683.0
NEFF CORP-CL A    NEFF US           648.4       (131.7)      16.7
NEFF CORP-CL A    NFO GR            648.4       (131.7)      16.7
NEW ENG RLTY-LP   NEN US            190.6        (34.2)       -
OMEROS CORP       3O8 GR             72.8        (22.8)      44.6
OMEROS CORP       OMER US            72.8        (22.8)      44.6
OMEROS CORP       3O8 TH             72.8        (22.8)      44.6
OMEROS CORP       OMEREUR EU         72.8        (22.8)      44.6
ONCOMED PHARMACE  OMED US           195.5        (23.0)     (23.0)
ONCOMED PHARMACE  O0M GR            195.5        (23.0)     (23.0)
PENN NATL GAMING  PN1 GR          4,974.5       (543.3)    (137.1)
PENN NATL GAMING  PENN US         4,974.5       (543.3)    (137.1)
PERNIX THERAPEUT  PTXEUR EU         374.2        (30.1)       7.1
PHILIP MORRIS IN  PM1EUR EU      36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PMI SW         36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PM1 TE         36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  4I1 TH         36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PM1CHF EU      36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  4I1 GR         36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PM US          36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PM FP          36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PMI1 IX        36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PMI EB         36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  4I1 QT         36,851.0    (10,900.0)   1,141.0
PINNACLE ENTERTA  PNK US          4,077.1       (372.9)    (102.8)
PINNACLE ENTERTA  65P GR          4,077.1       (372.9)    (102.8)
PITNEY BOWES INC  PBW GR          5,837.1       (103.7)      (2.4)
PITNEY BOWES INC  PBI US          5,837.1       (103.7)      (2.4)
PITNEY BOWES INC  PBW TH          5,837.1       (103.7)      (2.4)
PITNEY BOWES INC  PBIEUR EU       5,837.1       (103.7)      (2.4)
PLANET FITNESS-A  PLNT US         1,001.4       (214.8)       8.0
PLANET FITNESS-A  3PL TH          1,001.4       (214.8)       8.0
PLANET FITNESS-A  3PL GR          1,001.4       (214.8)       8.0
PLANET FITNESS-A  PLNT1EUR EU     1,001.4       (214.8)       8.0
PROS HOLDINGS IN  PH2 GR            227.7         (3.4)      76.9
PROS HOLDINGS IN  PRO US            227.7         (3.4)      76.9
REATA PHARMACE-A  RETA US           101.8       (212.3)      39.8
REATA PHARMACE-A  2R3 GR            101.8       (212.3)      39.8
REATA PHARMACE-A  RETAEUR EU        101.8       (212.3)      39.8
REGAL ENTERTAI-A  RGC US          2,645.7       (838.9)     (63.1)
REGAL ENTERTAI-A  RETA GR         2,645.7       (838.9)     (63.1)
REGAL ENTERTAI-A  RGC* MM         2,645.7       (838.9)     (63.1)
RESOLUTE ENERGY   R21 GR            588.4        (75.7)     (38.2)
RESOLUTE ENERGY   REN US            588.4        (75.7)     (38.2)
RESOLUTE ENERGY   RENEUR EU         588.4        (75.7)     (38.2)
REVLON INC-A      REV US          3,023.5       (614.8)     415.4
REVLON INC-A      RVL1 GR         3,023.5       (614.8)     415.4
ROSETTA STONE IN  RST US            194.3         (1.7)     (65.7)
ROSETTA STONE IN  RS8 GR            194.3         (1.7)     (65.7)
ROSETTA STONE IN  RS8 TH            194.3         (1.7)     (65.7)
ROSETTA STONE IN  RST1EUR EU        194.3         (1.7)     (65.7)
RR DONNELLEY & S  DLLN GR         4,284.7        (92.2)     965.8
RR DONNELLEY & S  RRD US          4,284.7        (92.2)     965.8
RR DONNELLEY & S  DLLN TH         4,284.7        (92.2)     965.8
RR DONNELLEY & S  RRDEUR EU       4,284.7        (92.2)     965.8
RYERSON HOLDING   RYI US          1,558.7        (49.3)     665.4
RYERSON HOLDING   7RY GR          1,558.7        (49.3)     665.4
RYERSON HOLDING   7RY TH          1,558.7        (49.3)     665.4
SALLY BEAUTY HOL  SBH US          2,109.9       (289.0)     687.4
SALLY BEAUTY HOL  S7V GR          2,109.9       (289.0)     687.4
SANCHEZ ENERGY C  SN US           1,286.3       (696.1)     385.8
SANCHEZ ENERGY C  SN* MM          1,286.3       (696.1)     385.8
SANCHEZ ENERGY C  13S GR          1,286.3       (696.1)     385.8
SANCHEZ ENERGY C  13S TH          1,286.3       (696.1)     385.8
SANCHEZ ENERGY C  SNEUR EU        1,286.3       (696.1)     385.8
SBA COMM CORP     4SB GR          7,360.9     (1,995.9)    (548.9)
SBA COMM CORP     SBAC US         7,360.9     (1,995.9)    (548.9)
SBA COMM CORP     SBJ TH          7,360.9     (1,995.9)    (548.9)
SBA COMM CORP     SBACEUR EU      7,360.9     (1,995.9)    (548.9)
SCIENTIFIC GAM-A  TJW GR          7,087.4     (1,935.7)     424.2
SCIENTIFIC GAM-A  SGMS US         7,087.4     (1,935.7)     424.2
SEARS HOLDINGS    SEE GR          9,362.0     (3,824.0)     315.0
SEARS HOLDINGS    SEE TH          9,362.0     (3,824.0)     315.0
SEARS HOLDINGS    SHLD US         9,362.0     (3,824.0)     315.0
SEARS HOLDINGS    SEE QT          9,362.0     (3,824.0)     315.0
SEARS HOLDINGS    SHLDEUR EU      9,362.0     (3,824.0)     315.0
SILVER SPRING NE  SSNI US           447.1        (31.5)      15.2
SILVER SPRING NE  9SI GR            447.1        (31.5)      15.2
SILVER SPRING NE  9SI TH            447.1        (31.5)      15.2
SILVER SPRING NE  SSNIEUR EU        447.1        (31.5)      15.2
SIRIUS XM CANADA  XSR CN            311.5       (125.2)    (154.9)
SIRIUS XM CANADA  SIICF US          311.5       (125.2)    (154.9)
SIRIUS XM HOLDIN  SIRI US         8,003.6       (792.0)  (2,026.0)
SIRIUS XM HOLDIN  RDO TH          8,003.6       (792.0)  (2,026.0)
SIRIUS XM HOLDIN  RDO GR          8,003.6       (792.0)  (2,026.0)
SIRIUS XM HOLDIN  SIRI SW         8,003.6       (792.0)  (2,026.0)
SIRIUS XM HOLDIN  RDO QT          8,003.6       (792.0)  (2,026.0)
SIRIUS XM HOLDIN  SIRIEUR EU      8,003.6       (792.0)  (2,026.0)
SLATE RETAIL R-U  SRT-U CN        1,114.6         (2.9)       -
SLATE RETAIL R-U  SRT/U CN        1,114.6         (2.9)       -
SLATE RETAIL R-U  SRRTF US        1,114.6         (2.9)       -
SONIC CORP        SONC US           593.3       (118.2)      33.6
SONIC CORP        SO4 GR            593.3       (118.2)      33.6
SONIC CORP        SONCEUR EU        593.3       (118.2)      33.6
STONE ENERGY COR  SGY US          1,139.5       (637.3)     132.4
STONE ENERGY COR  SEQ2 GR         1,139.5       (637.3)     132.4
STONE ENERGY COR  SGY1EUR EU      1,139.5       (637.3)     132.4
STRAIGHT PATH-B   STRP US             9.9        (14.2)      (7.4)
STRAIGHT PATH-B   5I0 GR              9.9        (14.2)      (7.4)
SUPERVALU INC     SVU US          4,474.0       (253.0)    (747.0)
SUPERVALU INC     SJ1 GR          4,474.0       (253.0)    (747.0)
SUPERVALU INC     SJ1 TH          4,474.0       (253.0)    (747.0)
SUPERVALU INC     SVU* MM         4,474.0       (253.0)    (747.0)
SUPERVALU INC     SJ1 QT          4,474.0       (253.0)    (747.0)
SYNTEL INC        SYNT US           454.5       (183.1)     146.9
SYNTEL INC        SYE GR            454.5       (183.1)     146.9
SYNTEL INC        SYE TH            454.5       (183.1)     146.9
SYNTEL INC        SYNT1EUR EU       454.5       (183.1)     146.9
SYNTEL INC        SYNT* MM          454.5       (183.1)     146.9
TABULA RASA HEAL  TRHC US            73.9         (2.4)     (37.0)
TABULA RASA HEAL  43T GR             73.9         (2.4)     (37.0)
TABULA RASA HEAL  TRHCEUR EU         73.9         (2.4)     (37.0)
TAILORED BRANDS   TLRD US         2,097.9       (107.6)     705.8
TAILORED BRANDS   WRMA GR         2,097.9       (107.6)     705.8
TAILORED BRANDS   TLRD* MM        2,097.9       (107.6)     705.8
TAUBMAN CENTERS   TU8 GR          4,010.9        (62.0)       -
TAUBMAN CENTERS   TCO US          4,010.9        (62.0)       -
TEMPUR SEALY INT  TPD GR          2,702.6         (4.6)     126.0
TEMPUR SEALY INT  TPX US          2,702.6         (4.6)     126.0
TRANSDIGM GROUP   T7D GR         10,037.1     (1,874.6)   1,536.5
TRANSDIGM GROUP   TDG US         10,037.1     (1,874.6)   1,536.5
TRANSDIGM GROUP   TDG SW         10,037.1     (1,874.6)   1,536.5
TRANSDIGM GROUP   TDGCHF EU      10,037.1     (1,874.6)   1,536.5
TRANSDIGM GROUP   T7D QT         10,037.1     (1,874.6)   1,536.5
TRANSDIGM GROUP   TDGEUR EU      10,037.1     (1,874.6)   1,536.5
UBI BLOCKCHAIN I  UBIA US             0.0         (0.1)      (0.1)
ULTRA PETROLEUM   UPM GR          1,540.9     (2,928.2)     383.2
ULTRA PETROLEUM   UPLMQ US        1,540.9     (2,928.2)     383.2
ULTRA PETROLEUM   UPLEUR EU       1,540.9     (2,928.2)     383.2
UNISYS CORP       USY LN          2,021.6     (1,647.4)      45.7
UNISYS CORP       UISCHF EU       2,021.6     (1,647.4)      45.7
UNISYS CORP       UISEUR EU       2,021.6     (1,647.4)      45.7
UNISYS CORP       UIS US          2,021.6     (1,647.4)      45.7
UNISYS CORP       UIS1 SW         2,021.6     (1,647.4)      45.7
UNISYS CORP       USY1 TH         2,021.6     (1,647.4)      45.7
UNISYS CORP       USY1 GR         2,021.6     (1,647.4)      45.7
UNITI GROUP INC   UNIT US         3,318.8     (1,321.9)       -
UNITI GROUP INC   8XC GR          3,318.8     (1,321.9)       -
VALVOLINE INC     VVV US          1,865.0       (286.0)     266.0
VALVOLINE INC     0V4 GR          1,865.0       (286.0)     266.0
VALVOLINE INC     0V4 TH          1,865.0       (286.0)     266.0
VALVOLINE INC     VVVEUR EU       1,865.0       (286.0)     266.0
VALVOLINE INC     0V4 QT          1,865.0       (286.0)     266.0
VECTOR GROUP LTD  VGR GR          1,404.0       (253.3)     509.3
VECTOR GROUP LTD  VGR US          1,404.0       (253.3)     509.3
VECTOR GROUP LTD  VGR QT          1,404.0       (253.3)     509.3
VERISIGN INC      VRS TH          2,334.6     (1,200.6)     320.4
VERISIGN INC      VRS GR          2,334.6     (1,200.6)     320.4
VERISIGN INC      VRSN US         2,334.6     (1,200.6)     320.4
VERISIGN INC      VRSNEUR EU      2,334.6     (1,200.6)     320.4
VERSUM MATER      VSM US          1,087.5       (134.2)     335.0
VERSUM MATER      2V1 GR          1,087.5       (134.2)     335.0
VERSUM MATER      VSMEUR EU       1,087.5       (134.2)     335.0
VERSUM MATER      2V1 TH          1,087.5       (134.2)     335.0
VIEWRAY INC       VRAY US            55.8        (33.5)       9.0
VIEWRAY INC       6L9 GR             55.8        (33.5)       9.0
VIEWRAY INC       VRAYEUR EU         55.8        (33.5)       9.0
WEIGHT WATCHERS   WTW US          1,271.0     (1,202.9)     (57.2)
WEIGHT WATCHERS   WW6 GR          1,271.0     (1,202.9)     (57.2)
WEIGHT WATCHERS   WW6 TH          1,271.0     (1,202.9)     (57.2)
WEIGHT WATCHERS   WTWEUR EU       1,271.0     (1,202.9)     (57.2)
WEIGHT WATCHERS   WW6 QT          1,271.0     (1,202.9)     (57.2)
WELBILT INC       WBT US          1,769.1        (43.5)      (4.9)
WELBILT INC       6M6 GR          1,769.1        (43.5)      (4.9)
WELBILT INC       MFS1EUR EU      1,769.1        (43.5)      (4.9)
WEST CORP         WSTC US         3,440.8       (441.8)     199.7
WEST CORP         WT2 GR          3,440.8       (441.8)     199.7
WESTMORELAND COA  WLB US          1,719.7       (581.2)     (43.5)
WESTMORELAND COA  WME GR          1,719.7       (581.2)     (43.5)
WINGSTOP INC      WING US           111.8        (74.6)      (5.6)
WINGSTOP INC      EWG GR            111.8        (74.6)      (5.6)
WINMARK CORP      WINA US            48.6         (7.9)      15.4
WINMARK CORP      GBZ GR             48.6         (7.9)      15.4
WORKIVA INC       WK US             143.1         (3.1)      (1.8)
WORKIVA INC       0WKA GR           143.1         (3.1)      (1.8)
YRC WORLDWIDE IN  YRCW US         1,770.0       (416.2)     218.9
YRC WORLDWIDE IN  YEL1 GR         1,770.0       (416.2)     218.9
YRC WORLDWIDE IN  YEL1 TH         1,770.0       (416.2)     218.9
YRC WORLDWIDE IN  YRCWEUR EU      1,770.0       (416.2)     218.9
YUM! BRANDS INC   YUM US          5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   TGR GR          5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   TGR TH          5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   YUMEUR EU       5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   TGR QT          5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   YUMCHF EU       5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   YUM SW          5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   YUMUSD SW       5,478.0     (5,656.0)     113.0


                            *********

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,
Editors.

Copyright 2017.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000 or Nina Novak at 202-362-8552.

                   *** End of Transmission ***