TCR_Public/170508.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Monday, May 8, 2017, Vol. 21, No. 127

                            Headlines

14885 INWOOD: Hires Property Manager and Tax Protestor
1776 AMERICAN PROPERTIES: Hires Alexander as Real Estate Broker
221 BEACH 28TH: U.S. Trustee Unable to Appoint Committee
5 C HOLDINGS: Hires Welsh as Bankruptcy Counsel
5 STAR INVESTMENT: Trustee Selling South Bend Property for $86.5K

ACOSTA INC: Bank Debt Trades at 7% Off
ADEPTUS HEALTH: Interim Financing Up to $22 Million Approved
ADLER GROUP: Seeks to Hire MRO Attorneys as Legal Counsel
ADVANCED PAIN: Allowed to Continue Using Cash Collateral Thru May 5
AEROSPACE HOLDINGS: Court Approves $14M Private Sale to Harlow

AFFORDABLE HOUSING: S&P Affirms BB+ Rating on 2013 Revenue Bonds
AGESONG GENESIS: Ch. 11 Trustee Hires Dentons US as Counsel
ALL RESORT GROUP: Taps Anna W. Drake as Legal Counsel
ALLIED PORTABLES: Hires Motley Rice and Wilber Smith as Counsel
ALPHATEC HOLDINGS: Amends Form 10-K to Add Part III

AMAG PHARMACEUTICALS: New Financing No Impact on Moody's B2 CFR
AMERICAN CONSUMERS: Wants Exclusive Plan Filing Extended to Aug. 15
AMERIFORGE GROUP: First Lien Claimants to Recoup 81% Under Plan
AMIGO PAT TEXAS: Hires Porter Hedges as Bankruptcy Counsel
ANCHORAGE MIDTOWN: Hires Dorsey & Whitney as General Counsel

ANGELICA CORP: 9W Halo-Led Auction of All Assets on June 5
ANGELICA CORP: Court OKs Bidding Procedures & Stalking Horse Pact
ANGELICA CORP: Has Final Nod to Tap $65M of DIP Financing
ARC MANAGEMENT: Unsecureds to be Paid 50% Under Exit Plan
ARCONIC INC: Purchases 6.500% Note and 2019 Notes

AVAYA INC: Plan Beneficiary Seeks Appointment of Retiree Committee
BALDWIN PARK: Allowed to Use IRS Cash Collateral Through May 31
BARSTOW MANAGEMENT: Trustee Taps Cavazos as Legal Counsel
BC OF QUEENS: Taps Mark Cohen as Legal Counsel
BELK INC: Bank Debt Trades at 15% Off

BIG TIME HOLDINGS: Hires White & Wolnerman as Counsel
BILL BARRETT: Closes Offering of $275 Million Senior Notes
BILL BARRETT: Plans Private Offering of $275M Unsecured Notes
BIRCH COMMUNICATIONS: S&P Lowers CCR to 'B-' on Weaker Performance
BLEACHER CREATURES: Bleacher Acquisition Buying Assets for $300K

BLUE BEE: Allowed to Continue Using Cash Collateral Through July 22
BOSTWICK LABORATORIES: Court Okays Sale of Assets to Poplar
BREVARD EYE: U.S. Trustee Unable to Appoint Committee
BRIDGESTREAM MGT: Westfield Buying West Covina Property for $1.8M
C-LEVELED LLC: June 8 Disclosure Statement Hearing

CAMBER ENERGY: Implements Cost-Cutting Initiatives
CARE FOR YOU: Hires Ciardi Ciardi as Counsel
CARMEN ENTERPRISES: Seeks to Revive Claims vs. Fox Rothschild
CATASYS INC: Closes $15 Million Public Offering
CATASYS INC: Contracts with Second Largest Blue Cross Blue Shield

CEVA GROUP: $290MM Bank Debt Trades at 12% Off
CEVA GROUP: $400MM Bank Debt Trades at 12% Off
CEVA GROUP: $50MM Bank Debt Trades at 12% Off
CFG PERU: Ch.11 Trustee Hires Intralinks as Data Room Vendor
CHARLES A. KNIGHT: Trenton Gas Buying All Assets for $430K

CHARLES WALKER: Trustee's Sale of Four Nashville Properties Okayed
CIBER INC: Hires Morrison & Foerster as Co-Counsel
CIBER INC: Hires Polsinelli as Co-Counsel
CIBER INC: Taps Goulding of Alvarez & Marsal as CRO
CIBER INC: Taps Houlihan Lokey as Financial Advisor

CLEAR LAKE: Taps J. Carter as Real Estate Broker
COBALT INTERNATIONAL: Enters Definitive Documents With Investors
COLORFX INC: U.S. Trustee Forms 4-Member Committee
COMPREHENSIVE VASCULAR: Has Approval to Use Cash Collateral
CONCO INC: Delfasco Can't Buy Stocks Until 2019, 6th Cir. Says

CONFIE SEGUROS: Moody's Lowers Corp. Family Rating to Caa1
COPIA PARTNERS: Wants to Utilize Cash Collateral on Interim Basis
CORINTHIAN COLLEGES: Trustee Commences 120+ Avoidance Actions
CPG INT'L: Moody's Assigns B2 Rating to New $603MM 1st Lien Loan
CPI INTERNATIONAL: S&P Lowers Rating on Revolver & Term Loan to 'B'

CYPRESS WAY: Taps Robinson Brog as Legal Counsel
CYTORI THERAPEUTICS: SEC Grants Confidential Information Treatment
CYTOSORBENTS: CEO Touts Ambitious Plans for 2017
DART MUSIC: Taps Heritage Global to Market Assets
DELIVERY AGENT: Committee Wants Probe on Top Execs' Link to Fraud

DEVAL CORP: Unsecureds to Recover 10% Under Plan
DEWEY & LEBOEUF: Ex-Executives' Fraud Motivated by Huge Pay
DEXTERA SURGICAL: Has Preliminary Results for Fiscal Q3
DIFFUSION PHARMACEUTICALS: Amends 2016 10-K to Add Part III
DIOCESE OF NEW ULM: Hires Berens Rodenberg as Special Counsel

DIVERSIFIED COMPUTER: Unsecureds to Get $67K Under Exit Plan
DOWLING COLLEGE: Tiger to Auction Online Assets
EAST WEST COPOLYMER: Hires Balmoral Advisors as Investment Banker
ECOARK HOLDINGS: Adds Susan Chambers and Steven Nelson to Board
ENBRIDGE ENERGY: Moody's Affirms (P)Ba1 Subordinate Shelf Rating

ENERGY CONVERSION: Credit Suisse Asks Court to Toss Investor Suit
ENLINK MIDSTREAM: Moody's Rates New $500MM Unsec. Notes 'B1'
ERATH IRON: Wants Approval on $3.5-Mil DIP Financing, Cash Use
ESSAR STEEL: Wants Exclusive Plan Filing Deadline Moved to Oct. 31
EVERETT'S AUTOMOTIVE: Further Cash Collateral Hearing on May 11

FEDERAL HOME: Files Asset-Back Securitizer Report
FOUNTAINS OF BOYNTON: Taps Kapp Morrison as Special Counsel
FREDERICKSBURG PARK: Taps Chung & Press as Legal Counsel
FREDERICKSBURG PARK: Taps Goodall Pelt as Legal Counsel
FREESEAS INC: Will File Form 20-F Within Extension Period

FRESH & EASY: Court OKs Disclosures, Confirms Plan of Liquidation
FUNCTION(X) INC: Borrows Additional $250,000 from Sillverman
GARDENS REGIONAL: Has Until July 31 To Exclusively File Plan
GARRETT FAMILY: Foreclosure Auction Set for May 9
GENERAL MOTORS: Tries to Dodge Faulty Ignition Lawsuits

GOLDEN MARINA: Barry Trust to be Paid from Property Sale Proceeds
GORDMANS STORES: Creditors' Panel Hires Koley as Local Counsel
GREENHUNTER RESOURCES: Liquidation Plan to Consolidate Estates
GRM BAY WASH: Sandy Spring Bank to Get $273,136 Under Plan
GROTE MOLEN: Will Hold Annual Meeting of Stockholders on May 24

GUARANTY BANK: Closed Friday; First-Citizens Bank Assumes Deposits
GULFMARK OFFSHORE: Amends 2016 Annual Report to Add Part III
GURKARN DIAMOND: Plan Confirmation Hearing on June 6
GYMBOREE CORP: Bank Debt Trades at 56% Off
HAGGEN HOLDINGS: Committee Wants Review of Legal Bills

HAHN HOTELS: Taps Judith W. Ross as Legal Counsel
HARRINGTON & KING: Cash Use Until May 5 Approved
HELIOPOWER INC: Hires Schwartz Flansburg as Attorney
HEYL & PATTERSON: Files Chapter 11 Liquidation Plan
HILLSIDE LOFTS: Hires David Graubard as Attorney

HPA NORTHRIDGE: Needs Additional 120 Days to Solicit Plan Votes
I-69 DEVELOPMENT: S&P Lowers Rating on $243.8MM PABs to B-
INT'L SHIPHOLDING: Sale of Green Dale Vessel for $6.8M Approved
INTEGRO GROUP: S&P Lowers CCR to 'B-' on Weaker Performance
INTERPACE DIAGNOSTICS: Amends 2016 Form 10-K to Add Part III

J&A REAL ESTATE: Court Approves Disclosures; June 8 Plan Hearing
J&M FOOD: U.S. Trustee Unable to Appoint Committee
J. CREW GROUP: Chinos Decides to Make PIK Interest Payment
JACK COOPER: Extends Cash Tender Offer Until May 15
JLC DAYCARE: Taps Steidl and Steinberg as Legal Counsel

KALLSTRAND LLC: Has Stipulation with CCMS for Use of Cash
KEMET CORP: Obtains New $345 Million Term Loan
KIOR INC: CEO Reaches $4.5-Mil. Settlement With Investors
L. FROMELIUS INVESTMENT: Unsecureds to be Paid from Sale Proceeds
LAS TUNAS DCE: Taps Tang & Associates as Legal Counsel

LAURA BARRAGAN: McCorkle Buying Lubbock Property for $175K
LEHMAN BROTHERS: Citibank Head Defends Trade Valuation Methods
LENEXA HOTEL: Sprung Buying 2009 Ford E350 XLT SD Wagon for $11K
LIGHTING SCIENCE: Amends 2016 Form 10-K to Provide More Info
LILY ROBOTICS: Court Okays Procedures for Sale of Assets

LINDERIAN COMPANY: Hires BKD LLP as Ordinary Course Professional
LITE SOLAR: Plan Filing Deadline Extended Through November 20
LSB INDUSTRIES: Incurs $5.986M Net Loss for 2017 First Quarter
LSB INDUSTRIES: Reports Improving Results for 2017 First Quarter
LUCKY # 5409: Court Extends Exclusive Plan Filing Period to Aug. 8

LYTLE TRUCKING: Hires Wolfe Snowden as Bankruptcy Counsel
M2J2 LLC: Hires Peter Spino as Counsel in Asset Sale
MANUFACTURERS ASSOCIATES: Can Use Cash for May 2017 Expenses
MARBURN STORES: Seeks to Hire BMC Group as Noticing Agent
MARCO POLO CAPITAL: Hires Koral Law as Special Litigation Counsel

MARRONE BIO: Amends 2016 Form 10-K to Add Omitted Filings
MARRONE BIO: Closes $9.2 Million Public Offering of Common Stock
MICROVISION INC: Incurs $5.64 Million Net Loss in First Quarter
MID-STATE PLUMBING: Ford Motor Credit to Get $500 a Month, at 5.25%
MILK HOUSE: Seeks to Hire Waldrep as Legal Counsel

MILLER MARINE: Has Final Approval to Use Ro-Mac Cash Collateral
MINI MASTER: Unsecureds to Recover 1.75% Under Plan
MINT LEASING: Hires FisherBroyles as General Bankruptcy Counsel
MRI INTERVENTIONS: Amends 2016 Annual Report to Add Part III
NEIMAN MARCUS: Bank Debt Trades at 20% Off

NEONODE INC: Amends 2016 Form 10-K to Add Part III
NET ELEMENT: Swaps $75,000 Tranche for 102,351 Shares
NEW GOLD: Moody's Rates New $300MM Unsec. Notes Due 2025 'B3'
NEW GOLD: S&P Assigns 'B' Rating on Proposed US$300MM Sr. Notes
NEW JERSEY MICRO-ELECTRONIC: Taps Norris McLaughlin as Counsel

NICE CAR INC: Hires Steven Silverman as Accountant
NIGHT HORSE: Taps DeMarco-Mitchell as Legal Counsel
NORTH COAST: U.S. Trustee Unable to Appoint Committee
NP HOLDINGS: Taps Kasen & Kasen as Legal Counsel
NULOOK CAPITAL: Taps Randall S. D. Jacobs as Legal Counsel

NULOOK CAPITAL: U.S. Trustee Unable to Appoint Committee
OCH-ZIFF CAPITAL: S&P Cuts ICR to BB- on Continued EBITDA Decline
OMEGA FUNDING: U.S. Trustee Unable to Appoint Committee
ONCOBIOLOGICS INC: PointState et al. Has 5.7% Stake as of Apr. 13
ONEMAIN FINANCIAL: Moody's Hikes Corp. Family Rating to B2

PACIFIC WEBWORKS: Trustee Selling Assets to Masters for $25K
PAUL NGUYEN: Sale of Garden Grove Property for $2M Approved
PAYLESS INC: S&P Assigns 'B' Rating on $80MM DIP Term Loan
PC ACQUISITION: Unsecureds to Get $40,000 Annually for Five Years
PERFUMANIA HOLDINGS: Incurs $23.6 Million Net Loss in 2016

PETCO ANIMAL: Bank Debt Trades at 8% Off
PETSMART INC: Bank Debt Trades at 8% Off
PIONEER ROOFING: Unsecureds to Get 5% Monthly Over 5 Yrs.
PMO CARE PLLC: U.S. Trustee Unable to Appoint Committee
POST EAST: Can Continue Using Cash Collateral Until June 30

POWELL VALLEY: Has Until June 24 To Obtain Acceptance of Plan
PREGIS HOLDING I: S&P Affirms 'B' CCR Amid New Term Loan Add-On
PUERTO RICO: $70-Bil. Case to Test Fairly New Restructuring Law
QUEST SOLUTION: CFO Trombino Now Working Full-Time
RAIN TREE: Cash Collateral Use for April Approved

REDBOX WORKSHOP: Has Final Nod to Continue Using Cash Until July 15
RENNOVA HEALTH: Amends 2016 Annual Report to Add Part III
RENNOVA HEALTH: Equity Balance Falls Below Nasdaq Listing Rule
REX ENERGY: Announces Financial Result for First Quarter
RFI MANAGEMENT: Swift Capital Consents to Cash Use Until July 20

RINGWOOD PROPERTIES: Taps Mark J. Bush as Accountant
ROBINSON OUTDOOR: Trustee Hires Silverman as Business Consultant
ROCKY'S BELLA: Hires D'Alessio Tocci as Accountant
ROSETTA TAXI: Intends to Use Commerce Bank Cash Collateral
RUE21 INC: S&P Lowers CCR to D Amid Expectation of General Default

RUPARI HOLDING: Committee Taps CohnReznick as Financial Advisor
RUPARI HOLDING: Committee Taps Lowenstein Sandler as Legal Counsel
RUPARI HOLDING: Committee Tries to Block Bidding Procedures OK
RUPARI HOLDING: Court Okays Bidding Procedures for Sale of Assets
SAEXPLORATION HOLDINGS: Releases Q1 Results, Holds Earnings Call

SANCTUARY CARE: Hires Tamposi Law as Counsel
SEASONS PARTNERS: Taps Greystar Management as Consultant
SERGEY POYMANOV: Court Denies PPF's Bid for Extensive Discovery
SHABSI BRODY: Sale of Lakewood Property to MEOR for $177K Approved
SHORB DCE: Taps Tang & Associates as Legal Counsel

SIAD INC: Hires Wadsworth Warner as Counsel
SIRGOLD: Trustee's Auction of Properties on May 24 by Maltz Okayed
SOCO REAL ESTATE: Taps Curtis Castillo as Legal Counsel
SOUTH POLLING: Taps Coldwell Banker as Real Estate Broker
SPD LLC: Wants to Continue Using Cash Collateral Until August

SUNRISE TRUCKING: Seeks to Hire Lindauer as Legal Counsel
T & S FARMS: Taps Robinson & Tribe as Legal Counsel
TELECOMMUNICATIONS MANAGEMENT: S&P Raises CCR to 'BB'
TEMPEST GROUP: Hires Donnelly-Boland as Accountant
TEMPLE OF HOPE: Has Until August 30 File Plan of Reorganization

TEMPLE SHOLOM: Taps Gertler Law Group as Legal Counsel
THORNTON & THORNTON: Selling Allen Property for $2.3 Million
TOWERSTREAM CORP: Amends 2016 Form 10-K to Add Part III
TOWN SPORTS: Names Stuart Steinberg as General Counsel
TRENDSETTER HR: Hires Lewis & Ellis as Expert

TUSK ENERGY: Hearing on Plan Confirmation Set for June 13
VALDERRAMA A/C: Can Continue Using Cash Collateral Until May 13
VALUEPART INCORPORATED: Taps Tax Advisors as Consultant
VANITY SHOP: Seeks to Hire Eide Bailly as Accountant
VECTOR ARMS: Unsecureds to be Paid in Full with Interest Under Plan

VENOCO LLC: Taps Prime Clerk as Claims and Noticing Agent
VENOCO LLC: U.S. Trustee Unable to Appoint Committee
VITARGO GLOBAL: Hires Hahn Fife as Accountant
VP LITTCO: Hires Rafool Bourne as Counsel
WESTINGHOUSE ELECTRIC: Del. Ct. to Review CB&I Sale Deal History

WESTINGHOUSE ELECTRIC: Sunoco Buying Derry Property for $921K
WILSON'S OUTDOOR: Joe R. Pyle to Auction Construction Equipment
WORCESTER RE: Authorized to Use Cash Collateral Through July 31
WYNN RESORTS: S&P Assigns 'BB-' Rating on Proposed $900MM Notes
Z LIGHTS AND FURNITURE: Taps Jeffrey Sherman as Counsel

ZAMINDAR PROPERTIES: Hires Donnelly-Boland as Accountant
ZLM ACQUISITIONS: Trustee Hires Terrie S. Owens as Counsel
[*] Freshfields Taps Liscio, et al., for Restructuring Practice
[*] House Democrats Blast Republicans' Financial Choice Act
[*] Kevin Cowan & Firm Reach Settlement in Miami Price-Fix Suit

[*] Troy Zander Joins Cooley as Partner in Debt Finance Practice
[^] BOND PRICING: For the Week from May 1 to 5, 2017

                            *********

14885 INWOOD: Hires Property Manager and Tax Protestor
------------------------------------------------------
14885 Inwood Road, LLC, seeks authority from the U.S. Bankruptcy
Court for the Northern District of Texas to employ Location
Specialists, LLC, as property manager to the Debtor, and Lower My
Texas Property Taxes, LLC, as tax protestor to the Debtor.

14885 Inwood requires Location Specialists to assist the Debtor in
maintaining the Debtor's properties -- shopping centers located at
14835 and 14885 Inwood Road, Addison, Texas -- and comply with the
reporting requirements in the bankruptcy case.

14885 Inwood requires Lower My Texas Property to protest the Dallas
County's appraisal of the Debtor's properties for purposes of the
Debtor's 2017 real property taxes.

Location Specialists and Lower My Texas Property will be paid based
upon its normal and usual hourly billing rates. The firms will also
be reimbursed for reasonable out-of-pocket expenses incurred.

Evan Fetter, president of Location Specialists, LLC, and Lower My
Texas Property Taxes, LLC, assured the Court that the firms are 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.

Location Specialists and Lower My Texas Property can be reached
at:

     Evan Fetter
     LOCATION SPECIALISTS, LLC
     LOWER MY TEXAS PROPERTY TAXES, LLC
     12900 Preston Road Suite 615
     Dallas, TX 75230
     Tel: (214) 507-5237

                   About 14885 Inwood Road, LLC

14885 Inwood Road, LLC filed a Chapter 11 bankruptcy petition
(Bankr. N.D. Ga. Case No. 17-31260) on April 3, 2017.  The Hon.
Stacey G. Jernigan presides over the case. Franklin Hayward LLP
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 Sherry
LaMaison, president.


1776 AMERICAN PROPERTIES: Hires Alexander as Real Estate Broker
---------------------------------------------------------------
1776 American Properties IV LLC, et al., seek authority from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
Alexander Chandler Realty LLC, as real estate broker to the
Debtor.

1776 American Properties requires Alexander to market and sell the
Debtor's property described as 4915 Westbriar Drive, Fort Worth,
Texas 76109 and 4913 Westbriar Drive, Fort Worth, Texas 76106.

Alexander will be paid a commission of 4% of the sales price for
any sale that is ultimately approved and closed.

Alexander Chandler, member of Alexander Chandler 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 does
not represent any interest adverse to the Debtor and its estates.

Alexander can be reached at:

     Alexander Chandler
     ALEXANDER CHANDLER REALTY LLC
     6336 Camp Bowie Blvd.
     Forth Worth, TX 76116
     Tel: (818) 201-2539
     Fax: (817) 806-4110
     E-mail: Alex@alexanderchandler.com

               About 1776 American Properties IV LLC

1776 American Properties IV LLC and its 12 affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Tex. Lead Case No. 17-30422) on Jan. 27, 2017. The petition was
signed by Jeff Fisher, director. The case is assigned to Judge
Karen K. Brown. Josh T. Judd, Esq., at Andrews Myers PC serves as
the Debtor's bankruptcy counsel.

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

To date, no trustee or examiner has been appointed in these
bankruptcy cases and no official committee of unsecured creditors
has been established.


221 BEACH 28TH: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of 221 Beach 28th, LLC, as of May
5, according to a court docket.

221 Beach 28th is represented by:

     Nigel E. Blackman, Esq.
     Blackman and Melville PC
     11 Broadway, Suite 615
     New York, NY
     Phone: (718) 576-1646
     Email: nigel@bmlawonline.com

                    About 221 Beach 28th LLC

221 Beach 28th, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 17-71886) on March 31,
2017.  The petition was signed by Steven Claxton, president.  


5 C HOLDINGS: Hires Welsh as Bankruptcy Counsel
-----------------------------------------------
5 C Holdings, Inc., seeks authority from the U.S. Bankruptcy Court
for the Eastern District of California to employ the Law Offices of
Leonard K. Welsh, as counsel to the Debtor.

5 C Holdings requires Welsh to:

   a. consult with the Debtor about its financial situation, its
      achievable goals, and the efficacy of various forms of
      bankruptcy as a means to achieve its goals;

   b. prepare the documents necessary to commence the
      bankruptcy case;

   c. advise the Debtor about its duties as a debtor and debtor-
      in-possession in a Chapter 11 case;

   d. help the Debtor formulate a Chapter 11 Plan of
      Reorganization, draft the Plan and Disclosure Statement,
      and prosecute legal proceedings to seek confirmation of the
      Plan; and

   e. prepare and prosecute pleadings such as complaint to avoid
      preferential transfers or transfers deemed fraudulent to
      creditors, motions for authority to borrow money, sell
      property, or compromise claims, and objections to the
      allowance of claims.

Welsh will be paid at the hourly rate of $200.

Welsh will be paid a retainer in the amount of $20,000. Of the
retainer, $8,289.50 was paid to Welsh for services performed and
costs incurred before the petition was filed. Welsh will hold the
balance of $11,710.50 in the Debtor's Trust Account.

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

Leonard K. Welsh, principal of Law Offices of Leonard K. Welsh,
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.

Welsh can be reached at:

     Leonard K. Welsh, Esq.
     LAW OFFICES OF LEONARD K. WELSH
     4550 California Avenue, 2nd Floor
     Bakersfield, CA 93309
     Tel: (661) 328-5328
     Fax: (661) 760-9900
     E-mail: lwelsh@lkwelshlaw.com

                   About 5 C Holdings, Inc.

5 C Holdings, Inc. owns and operates a drilling and oilfield
service business. It was incorporate in March 2009 and operates its
business in the State of California. Cami Hogg is the sole officer,
director and shareholder of the Company. Mrs. Hogg's husband,
Casey, is employed by the Debtor. Mr. and Mrs. Hogg have 40 years
of experience in the petroleum business.

5 C Holdings, Inc. filed a Chapter 11 petition (Bankr. E.D. Cal.
Case No. 17-11591), on April 25, 2017. The case is assigned to
Judge Fredrick E. Clement. The Debtor is represented by Leonard K.
Welsh, Esq. at the Law Offices of Leonard K. Welsh.


5 STAR INVESTMENT: Trustee Selling South Bend Property for $86.5K
-----------------------------------------------------------------
Douglas R. Adelsperger, Trustee of 5 Star Investment Group, LLC and
affiliates, asks the U.S. Bankruptcy Court for the Northern
District of Indiana to authorize the private sale of real estate
(i) commonly known as 905 E. Ewing Avenue, South Bend, St. Joseph
County, Indiana ("Ewing Avenue"); (ii) commonly known as 127 E.
Victoria Street, South Bend, St. Joseph County, Indiana ("Victoria
Street");  (iii) 1519 S. Virginia Street, South Bend, St. Joseph
County, Indiana, ("Virginia Street"); (iv) 716 W. California
Street, South Bend, St. Joseph County, Indiana ("California
Street"); and (v) 506 E. Broadway, South Bend, St. Joseph County,
Indiana ("Broadway") ("Real Estate") to Bhola Singh for the total
purchase price of $86,500.

On March 23, 2016, the Court entered its Order Granting Motion for
Joint Administration, consolidating the Debtors' Bankruptcy Cases
for purposes of administration only.

On June 24, 2016, the Court entered its Agreed Order Granting
Trustee's Motion for Substantive Consolidation, substantively
consolidating the Debtors' bankruptcy cases for all postpetition
matters and purposes, effective as of the Petition Date, and
deeming that all assets and liabilities of the bankruptcy cases to
be consolidated into one bankruptcy estate, to be administered in
accordance with the Bankruptcy Code under the jurisdiction of the
Court ("Consolidated Bankruptcy Estate").

On July 21, 2016, the Court entered Order Granting Application to
Employ Tiffany Group Real Estate Advisors, LLC as the Bankruptcy
Estates' Broker, authorizing the employment of Tiffany Group Real
Estate Advisors, LLC as real estate brokers with respect to the
sale of real estate in these bankruptcy cases.  Pursuant to the
agreement between the Trustee and Tiffany Group approved by the
Court, Tiffany Group is entitled to receive a commission of 5% of
the total purchase price for all sales that were obtained solely
through the efforts of the Tiffany Group.

Prior to the Petition Date, on Nov. 5, 2015, the United States
Securities Exchange Commission ("SEC") filed a complaint against
the Debtors' sole owner, Earl D. Miller, 5 Star Capital Fund, LLC
and 5 Star Commercial, LLC, in the United States District Court for
the Northern District of Indiana, Hammond Division ("SEC Action").
In its complaint, the SEC alleged that Miller, 5 Star Capital Fund,
and 5 Star Commercial defrauded at least 70 investors from whom
they raised funds of at least $3,900,000.  Additionally, on Nov. 5,
2015, the SEC obtained an ex parte Temporary Restraining Order,
asset freeze and other emergency relief in the SEC Action.

Prior to the Petition Date, 5 Star Investment Group III, LLC, was
the sole owner of the Ewing Avenue.  On the Petition Date, 5 Star
Investment Group V, LLC, was the sole owner of the Victoria Street.
On the Petition Date, 5 Star Investment Group, was the sole owner
of the Virginia Street, the California Street, and the Broadway.  

The Real Estate is subject to various tax liens for delinquent real
estate taxes that have accrued for 2014 through 2016, and real
estate taxes that will accrue for 2017 ("Tax Liens").  It  is also
subject to various Investor Mortgages.  Finally, Ewing Avenue is
subject to a disputed Mechanic's Lien in favor of Advanced Roofing
& Home Improvement, LLC in the approximate sum of $1,333.  The
Mechanic's Lien was recorded on Feb. 5, 2013 in the Office of the
Recorder of St. Joseph County, Indiana, as Instrument No. 1602814.


Advanced Roofing failed to file a complaint in the circuit or
superior court for St. Joseph County, Indiana within the one year
following the recording of the Mechanic's Lien on Feb. 5, 2013.
Accordingly, the Mechanic's Lien is void, and therefore, is subject
to a bona fide dispute.

Prior to the Petition Date, Broadway was subject to the Broadway
Lease, with an option to purchase, in favor of William and Lisa
Robinson.  The Broadway Lease, including its option to purchase,
expired prior to the Petition Date and the Robinsons did not
exercise their rights pursuant to the option to purchase.
Accordingly, the Robinsons have no interest in Broadway other than
their rights as month-to-month tenants.

On April 24, 2017, pursuant to the sole efforts of the Tiffany
Group, the Trustee entered into the Purchase Agreement for the sale
of the Real Estate to the Purchaser for the total purchase price of
$86,500.

Pursuant to the Purchase Agreement, the applicable purchase price
for each parcel of Real Estate is as follows:

               Parcel               Purchase Price
               ------               --------------
             Ewing Avenue               $17,000
           Virginia Street              $16,000
           Victoria Street              $14,000
          California Street             $20,000
              Broadway                  $19,500
        Total Purchase Price            $86,500

In addition, the Purchase Agreement provides for the sale of the
Real Estate, free and clear of all liens, encumbrances, claims and
interests.  

The Purchase Agreement also provides that any portion of the Tax
Liens that represent delinquent real estate taxes, including real
estate taxes that have accrued for 2014 through 2016, will be paid
in full at closing.  In addition, it provides that any portion of
the Tax Liens that represents real estate taxes for 2017 will be
prorated as of the date immediately prior to the date of closing.


Moreover, it provides that any other special assessment liens,
utilities, water and sewer charges and any other charges
customarily prorated in similar transactions will be prorated as of
the date immediately prior to the date of closing.

A copy of the Purchase Agreement attached to the Motion is
available for free at:

      http://bankrupt.com/misc/5_STAR_INVESTMENT_718_Sales.pdf

Although the Trustee is still in the process of liquidating the
assets of the Consolidated Bankruptcy Estate, it appears that the
assets will fall short of paying the plethora of claimants.
Unfortunately, under these circumstances, no distribution method
can possibly compensate all the investors/creditors fully for their
losses.  In order to ensure the fair and equitable treatment of all
investors/creditors in these bankruptcy cases, the Trustee proposes
to sell all real estate free and clear of investor mortgages, with
the liens to attach to the proceeds until further order of the
Court.

The Trustee anticipates that the resolution of how the funds should
be distributed will be raised in the future pursuant to either a
chapter 11 plan and/or separate actions.  At such time, all parties
can be heard on how the proceeds from the sale of the Real Estate
secured by the Investor Mortgages should be distributed.

The Trustee submits that the proposed sale pursuant to the Purchase
Agreement will accomplish a "sound business purpose" and will
result in the maximized value for the Real Estate.  The Trustee
believes, based on the advice of the Tiffany Group, that the
purchase price of $86,500 reflects the combined fair market value
of the Real Estate, and it therefore maximizes recovery.

Accordingly, the Trustee asks the Court to enter an Order
authorizing him, on behalf of the Consolidated Bankruptcy Estates,
to (i) sell the Real Estate to the Purchaser pursuant to the terms
and conditions of the Purchase Agreement free and clear of all
liens, encumbrances, claims and interests; (ii) disburse from the
sale proceeds, first to pay the costs and expenses of the sale,
including the commission owed to Tiffany Group (approximately
$4,325), second to pay all real estate taxes and assessments
outstanding and unpaid at the time of the sale, including the Tax
Liens, and third to pay the prorated portions for any other special
assessment liens, utilities, water and sewer charges and any other
charges customarily prorated in similar transactions; and (iii)
retain the excess proceeds from the sale until further order of the
Court.

The Trustee asks the Court to waive the requirements of Bankruptcy
Rule 6004(h).

The Purchaser can be reached at:

          Bhola Singh
          7106 Grape Road
          Granger, IN 46530

               About 5 Star Investment Group

5 Star Investment Group, LLC, and its 10 affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Ind. Lead Case No. 16-30078) on Jan. 25, 2016.  5 Star estimated
its assets at up to $50,000 and its liabilities between $1 million
and $10 million.  The Debtor's counsel is Katherine C. O'Malley,
Esq., at Cozen O'Connor, in Chicago, Illinois.

The cases are assigned to Judge Harry C. Dees, Jr.

On Feb. 29, 2016, Douglas R. Adelsperger was appointed as Chapter
11 trustee in each of the bankruptcy cases.

On March 23, 2016, the Court entered an order consolidating the
bankruptcy cases for purposes of administration only.


ACOSTA INC: Bank Debt Trades at 7% Off
--------------------------------------
Participations in a syndicated loan under Acosta Inc. is a borrower
traded in the secondary market at 92.90 cents-on-the-dollar during
the week ended Friday, April 21, 2017, according to data compiled
by LSTA/Thomson Reuters MTM Pricing.  This represents a decrease of
0.20 percentage points from the previous week.  Acosta Inc pays 325
basis points above LIBOR to borrow under the $2.06 billion
facility. The bank loan matures on Sept. 26, 2021 and carries
Moody's B2 rating and Standard & Poor's B rating.  The loan is one
of the biggest gainers and losers among 247 widely quoted
syndicated loans with five or more bids in secondary trading for
the week ended April 21.


ADEPTUS HEALTH: Interim Financing Up to $22 Million Approved
------------------------------------------------------------
BankruptcyData.com reported that the U.S. Bankruptcy Court issued
an order, on an interim basis, approving Adeptus Health's motion
for interim and final orders authorizing Debtors to obtain
postpetition financing; granting liens, security interests and
superpriority status; authorizing use of cash collateral; affording
adequate protection; scheduling a final hearing; and modifying
automatic stay.  As previously reported, "The post-petition
financing is an aggregate amount of up to $22 million on an interim
basis, during the first 30 days of these cases, the Interim D.I.P.
Facility Amount, and in a total aggregate principal amount of up to
$45 million on a final basis, over the course of 13-week budget
period, the Final D.I.P. Facility Amount.  The loans under the DIP
Agreement shall bear a rate of interest of ten percent (10%) per
annum, compounded on the basis of a 365-day or 366-day year, as the
case may be.  The interest on the DIP Agreement shall increase to
the rate of interest of 12% per annum upon the occurrence of an
event of default under the DIP Agreement or any related documents
and any default interest shall be payable in-kind (and compounded)
upon demand with interest accruing on any such interest that is
added to the principal amount of the loans."  The Court scheduled a
final hearing on May 16, 2017.

                   About Adeptus Health

Adeptus Health LLC -- http://www.adpt.com/-- through its
subsidiaries,
owns and operates hospitals and free standing emergency rooms in
partnership with various healthcare providers.  Adeptus Health Inc.
is a holding company whose sole material asset is a controlling
equity interest in Adeptus Health LLC.

Lewisville, Texas-based ADPT DFW Holdings LLC and its affiliates,
including Adeptus Health, Inc., and Adeptus Health LLC, each filed
Chapter 11 bankruptcy petitions (Bankr. N.D. Tex. Case No.
17-31432) on April 19, 2017, listing $798.7 million in total assets
and $453.48 million in total debts as of Sept. 30, 2016.  The
petitions were signed by Andrew Hinkelman, chief restructuring
officer.

Judge Stacey G. Jernigan presides over the case.

Elizabeth Nicolle Boydston, Esq., Kristian W. Gluck, Esq., John N.
Schwartz, Esq., Timothy S. Springer, Esq., and Louis R. Strubeck,
Jr., Esq., at Norton Rose Fulbright US LLP serve as the Debtors'
bankruptcy counsel.  The Debtors have tapped DLA Piper LLP (US) as
special counsel; FTI Consulting, Inc., as chief restructuring
officer; Houlihan Lokey, Inc., as investment banker; and Epiq
Systems as claims and noticing agent.


ADLER GROUP: Seeks to Hire MRO Attorneys as Legal Counsel
---------------------------------------------------------
Adler Group Inc. seeks approval from the U.S. Bankruptcy Court for
the District of Puerto Rico to hire legal counsel.

The Debtor proposes to hire MRO Attorneys at Law, LLC to give legal
advice regarding its duties under the Bankruptcy Code, and provide
other legal services related to its Chapter 11 case.

Myrna Ruiz-Olmo, Esq., the MRO attorney designated to represent the
Debtor, will charge an hourly fee of $200.  MRO received a retainer
fee of $10,000 prior to the Debtor's bankruptcy filing.

Ms. Ruiz-Olmo disclosed in a court filing that her firm is a
"disinterested person" as defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Myrna L. Ruiz-Olmo, Esq.
     MRO Attorneys at Law
     P.O. Box 367819
     San Juan, PR 00936-7819
     Tel: (787) 237-7440
     Email: mro@prbankruptcy.com

                     About Adler Group Inc.

Adler Group Inc. owns the Caguas Military property located at Carr
189 km 3.1 (interior) Rincon Ward, Gurabo Puerto Rico, which is
valued at $3 million.  It holds inventory and equipment worth
$513,870.  For 2015, the Debtor posted gross revenue of $1.61
million 2015 and gross revenue of $1.91 million for 2014.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D.P.R. Case No. 17-02727) on April 20, 2017.  The
petition was signed by Jose Torres Gonzalez, authorized
representative.  

At the time of the filing, the Debtor disclosed $3.52 million in
assets and $4.43 million in liabilities.

The case is assigned to Judge Mildred Caban Flores.


ADVANCED PAIN: Allowed to Continue Using Cash Collateral Thru May 5
-------------------------------------------------------------------
Judge Thomas H. Fulton of the U.S. Bankruptcy Court for the Western
District of Kentucky has issued a third interim order, authorizing
Advanced Pain Management Services, LLC, to continue using cash
collateral until May 5, 2017

The Debtor is authorized to continue to use, in its ordinary course
of business, all of its prepetition accounts receivable and any
post-petition accounts receivable generated during the Debtor's
bankruptcy proceeding.

SunTrust Bank will have, as adequate protection for its claims of
security for the use of the accounts receivable as cash collateral
of the Debtor, a security interest in the following:

     (a) A continued security interest in and to all prepetition
accounts receivable of the Debtor.

     (b) A security interest in and to all postpetition accounts
receivable of the debtor in possession and proceeds thereof.

     (c) A security interest in the inventory of the debtor and the
debtor in possession and the proceeds thereof.

     (d) A security interest in the proceeds of the sale of certain
vehicles, which proceeds will be paid to SunTrust Bank upon
receipt.

A full-text copy of the Third Interim Order, dated April 28, 2017,
is available at https://is.gd/BwjOyx


             About Advanced Pain Management Services

Advanced Pain Management Services, LLC --
http://www.americanspinemd.com/-- is a small business debtor as
defined in 11 U.S.C. Section 101(51D) engaged in the health care
business. The Company collected gross revenue for $9.97 million in
2016 and gross revenue of $10.65 million in 2015.

Advanced Pain Management filed a Chapter 11 petition (Bankr. W.D.
Ky. Case No. 17-30863), on March 16, 2017.  The petition was signed
by Khalid Kahloon, CEO and general counsel. At the time of filing,
the Debtor disclosed $1.84 million in total assets and $2.50
million in total liabilities.

The case is assigned to Judge Thomas H. Fulton.  

The Debtor is represented by James Edwin McGhee, III, Esq. at
Kaplan & Partners LLP.

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


AEROSPACE HOLDINGS: Court Approves $14M Private Sale to Harlow
--------------------------------------------------------------
Vince Sullivan, writing for Bankruptcy Law360, reports that
Aerospace Holdings Inc. received court approval Monday for a $14
million private sale of its assets to competitor and post-petition
lender Harlow Aerostructures LLC after abandoning a Chapter 11
auction process last month due to a lack of bidders.

Harlow credit bid $14 million against the $1.5 million
debtor-in-possession loan it provided to Aerospace to fund
operations during the case, as well as a portion of the $38 million
in secured debt Harlow acquired ahead of Aerospace's March
bankruptcy filing, Law360 relates.

Additional consideration to be provided by Harlow as part of the
global settlement, Law360 points out, includes $400,000 in cash to
fund a wind down of the debtor's estate, $105,000 for committee
professional expenses, and retention and bonus payments for
Aerospace employees, most of whom will continue working under
Harlow's ownership.

Harlow Aerostructures LLC is represented by R.Stephen McNeill and
Jeremy William Ryan of Potter Anderson & Corroon LLP, and Lance N.
Jurich and Vadim J. Rubenstein of Loeb & Loeb LLP.

                  About Aerospace Holdings

Aerospace Holdings, Inc., designs and manufactures a wide variety
of products, including machined parts, fabricated components, and
tooling for the commercial aerospace and defense markets.  The
company encompasses a full spectrum of precision manufacturing
capabilities for any scale, from individual prototypes to large lot
production.

The Debtor sought Chapter 11 protection (Bankr. D. Del. Case No.
17-10635) on March 27, 2017.  The petition was signed by Matthew
Sedigh, chief restructuring officer.  The Debtor estimated assets
in the range of $10 million to $50 million and $50 million to $100
million in debt.

The Debtor tapped Dennis A. Meloro, Esq., and Nancy A. Mitchell,
Esq., at Greenberg Traurig, LLP as counsel; G2 Capital Advisors,
LLC as investment banker; BMC Group Inc. as claims and noticing
agent.

On April 7, 2017, a five-member panel was appointed as official
committee of unsecured creditors in the case. The committee is
represented by Steven K. Kortanek, Patrick A. Jackson, Robert K.
Malone and Ravi Vohra of Drinker Biddle & Reath LLP.


AFFORDABLE HOUSING: S&P Affirms BB+ Rating on 2013 Revenue Bonds
----------------------------------------------------------------
S&P Global Ratings has revised its outlook on Louisiana Local
Government Environmental Facilities and Community Development
Authority's (Malcolm Kenner Apartments) series 2013A and taxable
series 2013A-T multifamily housing revenue bonds, issued for
Affordable Housing America Inc. (AHA) – NOLA Housing LLC Project,
Ala., to positive from stable.  At the same time, S&P Global
Ratings affirmed its 'BB+' rating on the bonds.

"The outlook revision reflects our opinion of the project's
improved net operating income and debt service coverage," said S&P
Global Ratings credit analyst Alexander Watts.

The rating reflects S&P's view of the project's:

   -- Improving financial performance, with an increase in gross
      potential rent that helped net operating income to grow.
      This resulted in DSC of 1.06x maximum annual debt service
      (MADS) based on a three-year average from 2014 to 2016, and
      an improved DSC of 1.25x MADS for fiscal 2016;

   -- Very strong operating performance, coupled with low vacancy
      rates and a sizable waiting list;

   -- Strong strategy and management based on the experience and
      expertise of the property's owner and manager; and

   -- Strong enterprise risk profile reflecting the strength of
      the local housing market and ongoing government support from

      the U.S. Department of Housing and Urban Development's (HUD)

      Section 8 housing assistance payment (HAP) program, as well
      as the pledge of expected renewal contracts and HUD's
      oversight of the Section 8 contract.

Partially offsetting the project's credit weaknesses, in S&P's view
are:

   -- Highly vulnerable loss coverage level on the bonds based on
      a very high loan-to-value ratio of 99.70%;

   -- Poor financial performance, as reflected by weak DSC of
      1.06x maximum annual debt service (MADS) based on average of

      audited financials for the three-year between 2014 and 2016;

      and

   -- Adequate asset quality based on the property's physical
      condition and its last Real Estate Assessment Center (REAC)
      inspection score of 84 out of 100, which the HUD issued in
      November 2016.

Malcolm Kenner Apartments is a 66-unit Section 8-enhanced apartment
project at 851 3rd St. in Kenner, La.  The project was acquired by
the current owner in the year 2013.

Continued financial performance at current levels during the
two-year outlook period could result in a positive rating action.
On the other hand, should expenses increase we could revise the
outlook to stable.


AGESONG GENESIS: Ch. 11 Trustee Hires Dentons US as Counsel
-----------------------------------------------------------
Samuel R. Maizel, the Chapter 11 Trustee of Agesong Genesis, LLC,
seeks authority from the U.S. Bankruptcy Court for the Northern
District of California to employ Dentons US LLP, as counsel to the
Trustee.

The Trustee requires Dentons US to:

   a. advise the Trustee with regard to the requirements of the
      Bankruptcy Court, Bankruptcy Code, Bankruptcy Rules and the
      Office of the U.S. Trustee;

   b. advise the Trustee with regard to certain rights and
      remedies of the bankruptcy estate and rights, claims and
      interests of creditors;

   c. represent the Trustee in any proceeding or hearing in the
      Bankruptcy Court involving the estate unless the Trustee is
      represented in such proceeding or hearing by other special
      counsel;

   d. advise and represent the Trustee: on taking control of the
      alleged Debtor's bank accounts, identify, secure and
      ascertain the value of assets of the estate, and
      maintain adequate insurance coverage for those assets, and,
      implement internal controls to safeguard the assets;

   e. conduct examinations of witnesses, claimants or adverse
      parties and represent the Trustee in any adversary
      proceeding;

   f. prepare and assist the Trustee in the preparation of
      reports, applications, pleadings, orders and documents
      including, but not limited, applications to employ
      professionals, interim statements and operating reports,
      financial reports, and pleadings with respect to the
      Trustee's use, sale or lease of property, as appropriate;

   g. assist the Trustee in the negotiation, formulation,
      preparation and confirmation of a plan of reorganization
      and the preparation and approval of a disclosure statement
      in connection with the plan of reorganization; or, in the
      alternative, assist the Trustee in the negotiation,
      formulation, preparation and approval for the sale of
      assets; and

   h. perform any other services which may be required in regard
      to Dentons US' representation of the Trustee during the
      bankruptcy case.

Dentons US will be paid at these hourly rates:

     John A. Moe, II, Partner             $595
     Tania Moyron, Counsel                $550
     Ahmed R. Jinnah, Associate           $395
     Kathryn Howard, Paralegal            $265

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

John A. Moe, II, partner of Dentons US 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.

Dentons US can be reached at:

     John A. Moe, II, Esq.
     DENTONS US LLP
     601 South Figueroa Street, Suite 2500
     Los Angeles, CA 90017-5704
     Tel: (213) 623-9300
     Fax: (213) 623-9924

                   About Agesong Genesis, LLC

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

The Hon. Hannah L. Blumenstiel presides over the Case.


ALL RESORT GROUP: Taps Anna W. Drake as Legal Counsel
-----------------------------------------------------
All Resort Group, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Utah to hire legal counsel.

The Debtor proposes to hire Anna W. Drake, P.C. to, among other
things, give legal advice regarding its duties under the Bankruptcy
Code, and provide other legal services related to its Chapter 11
case.

Anna Drake, Esq., will charge an hourly fee of $400 for her
services.  She received a retainer fee of $55,000 from the Debtor
prior to its bankruptcy filing.

Ms. Drake disclosed in a court filing that she does not hold any
interest adverse to the Debtor's bankruptcy estate.

The firm can be reached through:

     Anna W. Drake, Esq.
     Anna W. Drake, P.C.
     P.O. Box 581126
     Salt Lake City, UT 84158-1126
     Phone: (385) 258-7025
     Email: annadrake@att.net

                   About All Resort Group Inc.

All Resort Group, Inc. is the parent or holding company of seven
operating companies within the travel and transportation segment of
the tourism industry.  Its transportation divisions -- All Resort
Express, All Resort Limousine, Premier Transportation, Park City
Transportation, Xpress4Less, SuperShuttle and Lewis Stages
divisions -- provide premium airport shuttle, door-to-door
limousine, motor coach and taxi services.  

The Debtor's fleets include all-wheel-drive luxury SUVs, Cadillac
and Lincoln sedans, 120-inch Krystal stretch vehicles and Krystal
Mini-Coaches.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Utah Case No. 17-23687) on April 28, 2017.  The
petition was signed by J.L. Killingsworth, president.  

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

The case is assigned to Judge R. Kimball Mosier.


ALLIED PORTABLES: Hires Motley Rice and Wilber Smith as Counsel
---------------------------------------------------------------
Allied Portables, LLC, seeks authority from the U.S. Bankruptcy
Court for the Middle District of Florida to employ Motley Rice LLC,
as special counsel, and The Wilber Smith Law Firm, PLLC, as special
co-counsel to the Debtor.

Prior to the bankruptcy filing, the Debtor made a claim against BP
arising out of the Deepwater Horizon incident.  The Debtor's
counsel was unaware as of the petition date, that there was a
pending BP Claim.

Pre-petition, the Debtor had executed a contingency fee agreement
with Motley and Wilber, to prosecute the Debtor's BP Claim.

A court appointed neutral recommended a settlement in the amount of
$30,000. The Debtor has filed its revised Motion to Approve the
Compromise and it seeks to retain and pay special counsel special
co-counsel who were responsible for the successful prosecution of
the Debtor's BP Claim.

Motley and Wilber will receive fees totaling 18% of the gross
settlement proceeds which will be split equally.

Motley will be reimbursed $4,887 for out of pocket expenses.

John A. Baden, IV, member of Motley Rice LLC, and Sawyer C. Smith,
member of The Wilbur Smith Law Firm 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.

Motley and Wilbur can be reached at:

     John A. Baden, IV, Esq.
     MOTLEY RICE LLC
     28 Bridgeside Blvd.
     Mt. Pleasant, SC 29464-4399
     Tel: 843-216-9000

     Sawyer C. Smith, Esq.
     THE WILBUR SMITH LAW FIRM PLLC
     1415 Hendry Street
     Fort Myers, FL 33901
     Tel: (239) 334-7696
     Fax: (239) 334-3669

                   About Allied Portables, LLC

Allied Portables, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M. D. Fla. Case No. 17-00865) on Feb. 1,
2017. The petition was signed by Connie L. Adamson, president,
treasurer, authorized member.

The case is assigned to Judge Caryl E. Delano.

Michael C. Markham, Esq., at Johnson, Pope, Bokor, Ruppel & Burns
LLP serves as the Debtor's legal counsel.

At the time of the filing, the Debtor estimated assets of less than
$500,000 and liabilities of $1 million to $10 million.


ALPHATEC HOLDINGS: Amends Form 10-K to Add Part III
---------------------------------------------------
Alphatec Holdings, Inc. filed an amendment No. 1 on Form 10-K/A for
the fiscal year ended Dec. 31, 2016, to include the information
required by Part III of the Original Filing in reliance on General
Instruction G(3) to Form 10-K, which permits the information in
Part III to be incorporated in a Form 10-K by reference to a
definitive proxy statement if such statement is filed no later than
120 days after the end of the Company's fiscal year.  The Company
is filing this Form 10-K/A because the Company no longer expects to
file a definitive proxy statement within 120 days after the end of
its 2016 fiscal year.

"Except for the foregoing, we have not modified or updated the
disclosures presented in the Original Filing in this Form 10-K/A.
Accordingly, this Form 10-K/A does not modify or update the
disclosures in the Original Filing to reflect subsequent events,
results or developments or facts that have become known to us after
the date of the Original Filing.  Information not affected by this
amendment remains unchanged and reflects the disclosures made at
the time the Original Filing was filed.  Therefore, this Form
10-K/A should be read in conjunction with any documents
incorporated by reference therein and our filings made with the SEC
subsequent to the Original Filing, as information in such filing
may update or supersede certain information contained in this Form
10-K/A."

PART III contains the following information:

Item 10. Directors, Executive Officers and Corporate Governance

Item 11. Executive Compensation

Item 12. Security Ownership of Certain Beneficial Owners and
         Management and Related Stockholder Matters

Item 13. Certain Relationships and Related Transactions, and
         Director Independence

Item 14. Principal Accounting Fees and Services

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

                      https://is.gd/DVK79t

                    About Alphatec Holdings

Alphatec Holdings, Inc., the parent company of Alphatec Spine, Inc.
-- http://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.

Alphatec reported a net loss of $29.92 million on $120.24 million
of revenues for the year ended Dec. 31, 2016, compared to a net
loss of $178.67 million on $134.38 million of revenues for the year
ended Dec. 31, 2015.  As of Dec. 31, 2016, Alphatec had $94.18
million in total assets, $112.08 million in total liabilities,
$23.60 million in redeemable preferred stock and a total
stockholders' deficit of $41.50 million.


AMAG PHARMACEUTICALS: New Financing No Impact on Moody's B2 CFR
---------------------------------------------------------------
Moody's Investors Service commented that the proposed refinancing
announced by AMAG Pharmaceuticals, Inc., is credit positive because
of lower cash interest cost and a modest amount of deleveraging. In
addition, the elimination of secured debt in the capital structure
has positive implications for senior unsecured creditors. There is
no impact on AMAG's B2 Corporate Family Rating or stable rating
outlook.

Headquartered in Waltham, Massachusetts, AMAG Pharmaceuticals,
Inc., is a specialty pharmaceuticals company with a focus primarily
in women's health and the treatment of anemia. The company reported
$532 million in revenues in 2016.


AMERICAN CONSUMERS: Wants Exclusive Plan Filing Extended to Aug. 15
-------------------------------------------------------------------
American Consumers, Inc., dba Shop-Rite Supermarkets, asks the U.S.
Bankruptcy Court for the Eastern District of Tennessee to extend
the exclusivity period for it to file a plan until Aug. 15, 2017,
and to extend its corresponding solicitation period up to an
additional 60 days.  

The Debtor's 120-day exclusivity period expired on May 17, 2017,
absent an extension.

The Debtor relates that since the PetitionDate, it has, among other
actions, continued its timely payment to vendors and suppliers,
including the agreement for payment of the prepetition claims of
utility vendors; (2) continued its timely payment of all
post-petition federal and state tax obligations; and (3) removed
from management the parties responsible for Debtor's significant
pre-petition tax obligations.

The Debtor operates seven grocery stores, located in Tennessee,
Alabama and Georgia.  The Debtor informs the Court that it is in
the process of determining which stores it will continue to
operate, and which stores it may close.  The Debtor is also filing
a motion to extend the time to assume or reject executory contracts
and unexpired leases, but the Lease Motion specifically excludes
any extension of the time to assume or reject the lease of the
store located in Ringgold, Georgia, with R&M Joint Venture, LLC.
Based on prior and recent performance, the Debtor has determined to
close the store in Ringgold.

The Debtor is taking the steps necessary to determine whether to
file a plan of reorganization or sell of its business as a going
concern.  The Debtor assures the Court that it is current on all
postpetition obligations to its creditors.  As such, the Debtor
believes that good cause exists to extend the exclusivity period.

                About American Consumers, Inc.

American Consumers, Inc., dba Shop-Rite Supermarkets, based in Fort
Oglethorpe, GA, filed a Chapter 11 petition (Bankr. E.D. Tenn. Case
No. 17-10189) on Jan. 17, 2017.  The Hon. Nicholas W. Whittenburg
presides over the case.  Harold L North, Jr., Esq., at Chambliss
Bahner & Stophel, P. C., to serve as bankruptcy counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities.  The petition was signed by Todd
Richardson, chief executive officer.


AMERIFORGE GROUP: First Lien Claimants to Recoup 81% Under Plan
---------------------------------------------------------------
Ameriforge Group Inc., et al., filed with the U.S. Bankruptcy Court
for the Southern District of Texas a disclosure statement dated May
1, 2017, for the Debtors' joint prepackaged plan of
reorganization.

Class 3 First Lien Claims will get pro rata share of 95.5% of the
New Common Stock.  Expected recovery is 81%.

On the Effective Date, the First Lien Claims will be allowed in the
aggregate principal amount of not less than $608,281,756.58, plus
(x) any accrued but unpaid interest thereon payable as of the
Petition Date at the applicable interest rate, (y) any accrued but
unpaid fees and expenses payable in accordance with the First Lien
Loan Documents, and (z) any net obligations arising under any
Secured Hedge Agreements (if any).  For the avoidance of doubt, the
First Lien Claims will not include any Claims in respect of
Converted L/Cs.  The First Lien Claims will not be subject to
avoidance, subordination, setoff, deduction, objection, challenge,
recharacterization, surcharge under Section 506(c) of the
Bankruptcy Code or any other claim or defense.

On the Effective Date, each holder of an Allowed First Lien Claim
will receive on account of the claim its pro rata share of 95.5% of
the New Common Stock (subject to dilution on account of, to the
extent applicable, the MIP Equity and the Warrant Equity).  Class 3
is impaired.

Class 5 General Unsecured Claims are unimpaired under the Plan and
the holders will recover 100%.

On the Effective Date, the Debtors will effectuate the
Restructuring Transactions by, among other things:

     (a) entering into the Exit Credit Facilities, pursuant to
         which the DIP Claims (other than the DIP Payments) will
         be converted into Exit Term Loans (subject to the rights
         of Eligible Participants to exercise the Subscription
         Option);

     (b) issuing the New Common Stock and Warrants to the holders
         of First Lien Claims and Second Lien Claims, as
         applicable, in accordance with Article III of the Plan;
         and

     (c) entering into all related documents to which the
         Reorganized Debtors are contemplated to be a party on the

         Effective Date.  All documents will become effective in
         accordance with their terms and the Plan.

Consistent with the Restructuring Support Agreement, on the
Effective Date the Debtors will enter into a new senior secured
asset-backed revolving credit facility in the aggregate principal
amount of up to $50 million, with borrowings and other credit
extensions under the Exit ABL Facility limited to a borrowing base
comprised of specified percentages of the Company's accounts
receivables and inventory.  The Exit ABL Facility will be governed
by the Exit ABL Credit Agreement.  The Exit ABL Facility will be
secured by a first-priority security interest in customary asset
backed loan priority collateral and a second-priority security
interest in customary term loan collateral.  It is expected that
the Exit ABL Facility may include a sublimit for letters of credit,
which will initially include both the Converted L/Cs, which had
been converted to letters of credit under the DIP Facility (to the
extent not drawn during the Chapter 11 cases), and any Additional
L/Cs.

In addition, on the Effective Date the Debtors will also enter into
a new senior secured term loan in the aggregate principal amount of
$70 million (inclusive of amounts outstanding under the DIP Credit
Facility that are converted to Exit Term Loans on the Effective
Date) provided by certain members of the Ad Hoc First Lien Group,
subject to the rights of Eligible Participants to exercise the
Subscription Option.  The Exit Term Loan Facility will have terms
and conditions substantially similar to the Exit Term Loan Credit
Agreement.  The Exit Term Loan Facility will be secured by a
first-priority security interest on customary term loan collateral
and a second-priority security interest in customary ABL
collateral.

All existing Interests in Holdings will be cancelled as of the
Effective Date and, subject to the Restructuring Transactions,
Reorganized Holdings will issue and distribute the New Common Stock
and Warrants, to holders of claims entitled to receive New Common
Stock and Warrants, pursuant to the Plan.  The issuance of the New
Common Stock and Warrants, including the MIP Equity, and the
Warrant Equity, and the Warrants will be authorized without the
need for any further corporate action and without any further
action by the Debtors, Reorganized Debtors, or Reorganized
Holdings, as applicable.  Reorganized Holdings' New Organizational
Documents will authorize the issuance and distribution on the
Effective Date of the New Common Stock and Warrants, to the
applicable Distribution Agent for the benefit of holders of Allowed
Claims in Class 3 and Class 4 (as applicable) in accordance with
the terms of Article III of the Plan.  The New Stockholders'
Agreement will be effective as of the Effective Date.

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

          http://bankrupt.com/misc/txsb17-32660-17.pdf

                     About Ameriforge Group

Houston, Texas-based Ameriforge Group Inc. filed for Chapter 11
bankruptcy protection (Bankr. S.D. Tex. Case No. 17-32660) on April
30, 2017.  Patricia Baron Tomasco, Esq., at Jackson Walker LLP
serves as the Debtor's bankruptcy counsel.  Judge David R. Jones
presides over the case.

Ameriforge Group Inc, et al., together with their non-Debtor
affiliates, are providers of technology, services, and
fully-integrated manufacturing capabilities to the oil and gas,
general industrial, aerospace, and power generation industries.
With more than twenty facilities worldwide and just under 1,100
employees, the Company offers a broad range of both high-engineered
and general forged products, as well as complementary aftermarket
services to more than 400 customers around the globe.  The Company
specifically focuses on expertise in (a) the subsea drilling
production, completion, and infrastructure sectors of the oil and
gas industry; (b) the unconventional land-based drilling,
completion, and infrastructure sectors of the oil and gas industry;
(c) the gas turbine sector of the power generation industry; (d)
specialty components of the aerospace and off-road transportation
industries; and I general industrial manufacturing markets.  The
Company was founded in 1996 as a provider of basic forged products.


As of Dec. 31, 2016, the Company reported approximately $580
million in book value in total assets and approximately $894
million in book value in total liabilities.

Between October 2016 and January 2017, to assist with their
restructuring, the Company retained Lazard Freres & Co. LLC and
Lazard Middle Markets LLC as their investment banker, Kirkland &
Ellis LLP as their legal advisors, and Alvarez & Marsal North
America, LLC, as their restructuring advisors, to advise management
and the Company's Board of Directors regarding potential strategic
alternatives to enhance the Company's liquidity and address their
capital structure.  In November 2016, the Company appointed two
independent directors to the board of directors for FR AFG
Holdings, Inc., to oversee the Company's restructuring efforts.


AMIGO PAT TEXAS: Hires Porter Hedges as Bankruptcy Counsel
----------------------------------------------------------
Amigo PAT Texas LLC seeks approval from the US Bankruptcy Court for
the Southern District of Texas, Houston Division, to employ Porter
Hedges LLP as bankruptcy counsel.

Services to be rendered by PH are:

     (a) to provide legal advice with respect to the Debtor's
rights and duties as a debtor in possession and continued business
operations;

     (b) to assist, advise and represent the Debtor in analyzing
the Debtor's capital structure, investigating the extent and
validity of liens, cash collateral stipulations or contested
matters;

     (c) to assist, advise and represent the Debtor in postpetition
financing transactions;

     (d) to assist, advise and represent the Debtor in the sale of
certain assets;

     (e) to assist, advise and represent the Debtor in the
formulation of a disclosure statement and plan of reorganization
and to assist the Debtor in obtaining confirmation and consummation
of a plan of reorganization;

     (f) to assist, advise and represent the Debtor in any manner
relevant to preserving and protecting the Debtor's estates;

     (g) to investigate and prosecute preference, fraudulent
transfer and other actions arising under the Debtor's bankruptcy
avoiding powers;

     (h) to prepare on behalf of the Debtor all necessary
applications, motions, answers, orders, reports, and other legal
papers;

     (i) to appear in Court and to protect the interests of the
Debtor before the Court;

     (j) to assist the Debtor in administrative matters;

     (k) to perform all other legal services for the Debtor which
may be necessary and proper in these proceedings;

     (l) to assist, advise and represent the Debtor in any
litigation matter;

     (m) to continue to assist and advise the Debtor in general
corporate and other matters previously described in this
Application; and

     (n) to provide other legal advice and services, as requested
by the Debtor, from time to time.

The current standard hourly rates for professionals employed by PH
are:

     Partners                    $425/750
     Of Counsel                  $250/760
     Associates/Staff Attorneys  $275/450
     Paralegals                  $205/240

Aaron J. Power, partner of the law firm of Porter Hedges LLP,
attests that PH is a "disinterested person" as that term is defined
in section 101(14) of the Bankruptcy Code.

The Firm can be reached through:

     Aaron J. Power, Esq.
     PORTER HEDGES LLP
     1000 Main Street, 36th Floor
     Houston, TX 77002
     Telephone: (713) 226-6000
     Facsimile: (713) 226-6631
     E-mail: apower@porterhedges.com

                       About Amigo PAT Texas

Amigo PAT Texas LLC, based in Houston, TX, provides industrial and
municipal cleaning services, along with video and sonar inspection
services. Amigo PAT Texas filed a Chapter 11 petition (Bankr. S.D.
Tex. Case No. 17-32169) on April 7, 2017. The Hon. Jeff Bohm
presides over the case. Aaron J. Power, Esq., at Porter Hedges LLP,
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 Charles L.
McDaniel, sole member and manager.

The Debtor failed to include a list of its 20 largest unsecured
creditors at the time of the filing.


ANCHORAGE MIDTOWN: Hires Dorsey & Whitney as General Counsel
------------------------------------------------------------
Anchorage Midtown Motel, Inc., seeks authority from the U.S.
Bankruptcy Court for the District of Alaska to employ Dorsey &
Whitney LLP, as general counsel to the Debtor.

Anchorage Midtown requires Dorsey & Whitney to represent the Debtor
in the Chapter 11 bankruptcy proceedings.

Dorsey & Whitney will be paid at these hourly rates:

     Michael R. Mills, Principal                $435
     Shane Kanady, Associate                    $265
     Michele Droege, Paralegal                  $220

Dorsey & Whitney will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Michael R. Mills, principal of Dorsey & Whitney 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.

Dorsey & Whitney can be reached at:

     Michael R. Mills, Esq.
     DORSEY & WHITNEY LLP
     1031 West Fourth Avenue, Suite 600
     Anchorage, AK 99501-5907
     Tel: (907) 276-4557
     Fax: (907) 276-4152
     E-mail: mills.mike@dorsey.com

                   About Anchorage Midtown Motel, Inc.

Anchorage Midtown Motel, Inc. is a single asset real estate as
defined in 11 U.S.C. Section 101(51B). It owns the Anchorage
Midtown Motel, a centrally located motel/boarding house consisting
of 4 buildings with a total of 62+ rooms.

Anchorage Midtown Motel, Inc., based in Anchorage, AK, filed a
Chapter 11 petition (Bankr. D. Alaska Case No. 17-00148) on April
25, 2017. Michael R. Mills, Esq., at Dorsey & Whitney LLP, serves
as bankruptcy counsel.

In its petition, the Debtor estimated $1 million to $10 million in
assets and $500,000 to $1 million in liabilities. The petition was
signed by Kelly M. Millen, vice president and
secretary.


ANGELICA CORP: 9W Halo-Led Auction of All Assets on June 5
----------------------------------------------------------
Judge James L. Garrity, Jr. of the U.S. Bankruptcy Court for the
Southern District of New York authorized the bidding procedures of
Angelica Corp. and affiliates, and their Stalking Horse Asset
Purchase Agreement with 9W Halo Holdings L.P. in connection with
their sale of substantially all assets for approximately
$125,000,000, subject to overbid.

The sale is free and clear of all liens, claims, encumbrances, and
other interests.

The salient terms of the Bidding Procedures are:

   a. Bid Deadline: May 29, 2017 at 5:00 p.m. (ET)

   b. Auction: The Auction will be conducted at the offices of
Weil, Gotshal & Manges LLP; 767 Fifth Avenue, New York, New York on
June 5, 2017 at 10:00 a.m. (ET).

   c. Any right to credit bid by any of Wells Fargo, Regions Bank,
Cortland, GACP, KKR Credit, and/or the Stalking Horse Bidder is
subject to the objection of the Creditors' Committee.

   d. Committee Credit Bid Objection Deadline: May 25, 2017 at
12:00 p.m. (ET)

   e. Credit Bid Objection Reply Deadline: May 30, 2017 at 12:00
p.m. (ET)

   f. Committee Credit Bid Objection Hearing: June 1, 2017 at 2:00
p.m. (ET)

   g. Sale Hearing: June 14, 2017 at 10:00 a.m. (ET)

   h. Sale Objection Deadline: June 2, 2017 at 12:00 p.m. (ET)

   i. Committee's Sale Objection Deadline:  June 7, 2017 at 12:00
p.m. (ET)

As soon as practicable, but not later than three days after the
entry of the Order, the Debtors will file with the Court and serve
the Cure Notice approved by the Court.   All Objections to any
proposed Cure Costs and to the provision of adequate assurance of
future performance must be filed and served by y June 2, 2017 at
12:00 p.m. (ET).  The deadline to file and serve an Adequate
Assurance Objection in respect of a Purchased Contract will be
extended until June 8, 2017 at 12:00 p.m. (ET).  To the extent a
Supplemental Cure Notice is served after May 26, 2017, any related
Cure Objection or Adequate Assurance Objection must be filed and
served within seven days after service of the Supplemental Cure
Notice.

The Debtors' assumption and assignment of the Purchased Contracts
to the Successful Bidder is subject to approval of the Court and
the consummation of the Sale Transaction.

All of the Debtors' pre-closing obligations under the Stalking
Horse APA are authorized as set forth.  The Bid Protections are
approved in their entirety, including, without limitation, the
Expense Reimbursement payable in accordance with, and subject to
the terms of, the Stalking Horse APA, which such Expense
Reimbursement will be the Stalking Horse Bidder's reasonable and
documented expenses up to an aggregate amount of $750,000.  The
Debtors are authorized and directed to pay the Expense
Reimbursement, to the extent payable under the Stalking Horse APA,
without further order of the Court.

Notwithstanding the possible applicability of Bankruptcy Rules
6004(h), 6006(d), 7062, 9014, or any applicable provisions of the
Local Rules or otherwise, the terms and conditions of the Order
will be immediately effective and enforceable upon its entry, and
no automatic stay of execution will apply to the order.  

The requirements set forth in Local Rules 6004-1, 9006-1, and
9013-1 are satisfied or waived.

A copy of the Bidding Procedures, Stalking Horse APA, and notices
attached to the Order is available for free at:

      http://bankrupt.com/misc/Angelica_Corp_137_Order.pdf

                    About Angelica Crop.

Headquartered in Alpharetta, Georgia, Angelica Corp. is a national
provider of medical laundry and linen management services,
supplying approximately 3,800 healthcare providers in 25 states,
including approximately 850 hospitals, 350 long-term care
facilities, and 2,600 outpatient medical practices.  

Angelica provides its laundry and linen management services
through
a network of over 30 laundry plants and depots located across the
nation and a fleet of over 220 delivery vehicles.  It currently
employs approximately 3,900 employees, roughly 69% of whom are
unionized.

Angelica Corp., formerly known as Angelica, Angelica Healthcare,
and Angelica Image Apparel, and four of its affiliates sought
Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No. 17-10870) on
April 3, 2017.  The petitions were signed by John Makuch, interim
chief financial officer.

Angelica disclosed assets at $208 million and liabilities at
$216.8 million as of Dec. 24, 2016.

The cases are assigned to Judge James L. Garrity Jr.

The Debtors tapped Jill Frizzley, Esq., Kevin Bostel, Esq., and
Matthew S. Barr, Esq., at Weil, Gotshal & Magnes LLP as counsel.


ANGELICA CORP: Court OKs Bidding Procedures & Stalking Horse Pact
-----------------------------------------------------------------
The Hon. James L. Garrity, Jr., of the U.S. Bankruptcy Court for
the Southern District of New York has approved Angelica
Corporation, et al.'s bidding procedures and stalking horse asset
purchase agreement.

KKR Credit Advisors (US) LLC, on behalf of certain of its
affiliates and managed funds and accounts, a prepetition lender
under the term loan credit agreement, through its affiliate, 9W
Halo Holdings L.P., submitted a bid, which bid includes a credit
bid component on account of a portion of KKR's prepetition debt,
for the Purchased Assets as reflected in the Stalking Horse APA,
which Stalking Horse Bid represents the highest or best offer the
Debtors have received to date to purchase the Purchased Assets.  F.
Halo will act as the Stalking Horse Bidder under the Stalking Horse
APA, and be subject to higher or better offers in accordance with
the Bidding Procedures.

The Bid Protections, including, but not limited to, the expense
reimbursement (i) have been negotiated by the Stalking Horse Bidder
and the Debtors and their respective advisors at arms' length and
in good faith and (ii) are necessary to ensure that the Stalking
Horse Bidder will continue to pursue the Stalking Horse APA and the
Sale Transaction.  The Expense Reimbursement, to the extent payable
under the Stalking Horse APA, (a) is (x) an actual and necessary
cost and expense of preserving the Debtors' estates within the
meaning of Section 503(b) of the Bankruptcy Code and (y) will be
treated as an allowed administrative expense claim against the
Debtors' estates pursuant to Sections 105(a), 503(b), and 507(a)(2)
of the Bankruptcy Code, (b) is commensurate to the real and
material benefits conferred upon the Debtors' estates by the
Stalking Horse Bidder, and (c) is fair, reasonable, and
appropriate, including in light of the size and nature of the Sale
Transaction, the necessity to announce a sale transaction for the
Purchased Assets at the outset of these Chapter 11 cases, and the
efforts that have been and will be expended by the Stalking Horse
Bidder.  

The Bid Protections, including, but not limited to, the Expense
Reimbursement, are a material inducement for, and condition of, the
Stalking Horse Bidder's execution of the Stalking Horse APA.
Unless it is assured that the Bid Protections, including, but not
limited to, the Expense Reimbursement, will be available, the
Stalking Horse Bidder is unwilling to remain obligated to
consummate the Sale Transaction or otherwise be bound under the
Stalking Horse APA (including the obligations to maintain its
committed offer while the offer is subject to higher or better
offers as contemplated by the Bidding Procedures).

The deadline for submitting qualified bids is May 29, 2017, at 5:00
p.m. (Eastern Time).

The Debtors will identify those bids that qualify as Qualified
Bids, determine which Qualified Bid will serve as the Baseline Bid
at the Auction, and inform the Qualified Bidders of the Baseline
Bid by June 2, 2017, at 5:00 p.m. (Eastern Time).  If more than one
Qualified Bid is timely received, the Auction will be conducted on
June 5, 2017, at 10:00 a.m. (Eastern Time).

Any right to credit bid by any of Wells Fargo, Regions Bank,
Cortland, GACP, KKR Credit, and the Stalking Horse Bidder, pursuant
to Section 363(k) of the Bankruptcy Code, is subject to the
objection of the Creditors' Committee to challenge the credit bid
right based upon the extent and validity of liens and encumbrances,
which objection will be filed by May 25, 2017, at 12:00 p.m.
(Eastern Time), and any replies will be filed by May 30, 2017, at
12:00 p.m. (Eastern Time).  A hearing to consider any timely filed
and served Committee Credit Bid Objection will be held before the
Court on June 1, 2017, at 2:00 p.m. (Eastern Time).

The Sale Hearing will be held before this Court on June 14, 2017,
at 10:00 a.m. (Eastern Time).

Objections to the Sale Transaction and entry of the Sale Order
(other than objections to the provision of adequate assurance of
future performance by a Successful Bidder other than the Stalking
Horse Bidder) must be filed by June 2, 2017, at 12:00 p.m. (Eastern
Time); provided, however, that the Committee's deadline to file a
Sale Objection will be determined by further order of the Court,
but in any case no later than June 7, 2017, at 12:00 p.m. (Eastern
Time).

Any Cure Objection or Adequate Assurance Objection in respect of a
Purchased Contract must be filed and served by June 2, 2017, at
12:00 p.m. (Eastern Time); provided that if a Successful Bidder
other than the Stalking Horse Bidder prevails at the Auction, then
the deadline to file and serve an Adequate Assurance Objection in
respect of a Purchased Contract will be extended until June 8,
2017, at 12:00 p.m. (Eastern Time).

A copy of the court order and bidding procedures is available at:

          http://bankrupt.com/misc/nysb17-10870-137.pdf

                       About Angelica Corp.

Headquartered in Alpharetta, Georgia, Angelica Corp. is a national
provider of medical laundry and linen management services,
supplying approximately 3,800 healthcare providers in 25 states,
including approximately 850 hospitals, 350 long-term care
facilities, and 2,600 outpatient medical practices.  

Angelica provides its laundry and linen management services through
a network of over 30 laundry plants and depots located across the
nation and a fleet of over 220 delivery vehicles.  It currently
employs approximately 3,900 employees, roughly 69% of whom are
unionized.

Angelica Corp., formerly known as Angelica, Angelica Healthcare,
and Angelica Image Apparel, and four of its affiliates sought
Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No. 17-10870) on
April 3, 2017.  The petitions were signed by John Makuch, interim
chief financial officer.

Angelica disclosed assets at $208 million and liabilities at
$216.8 million as of Dec. 24, 2016.

The cases are assigned to Judge James L. Garrity Jr.

The Debtors tapped Jill Frizzley, Esq., Kevin Bostel, Esq., and
Matthew S. Barr, Esq., at Weil, Gotshal & Magnes LLP as counsel.


ANGELICA CORP: Has Final Nod to Tap $65M of DIP Financing
---------------------------------------------------------
Alex Wolf, writing for Bankruptcy Law360, reports that the Hon.
James L. Garrity Jr. of the U.S. Bankruptcy Court for the Southern
District of New York has granted Angelica Corp. final approval to
obtain $65 million in DIP financing and move forward with its
agenda to sell the business to a KKR & Co. LP affiliate for $125
million or field a better offer at auction.

                       About Angelica Corp.

Headquartered in Alpharetta, Georgia, Angelica Corp. is a national
provider of medical laundry and linen management services,
supplying approximately 3,800 healthcare providers in 25 states,
including approximately 850 hospitals, 350 long-term care
facilities, and 2,600 outpatient medical practices.  

Angelica provides its laundry and linen management services through
a network of over 30 laundry plants and depots located across the
nation and a fleet of over 220 delivery vehicles.  It currently
employs approximately 3,900 employees, roughly 69% of whom are
unionized.

Angelica Corp., formerly known as Angelica, Angelica Healthcare,
and Angelica Image Apparel, and four of its affiliates sought
Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No. 17-10870) on
April 3, 2017.  The petitions were signed by John Makuch, interim
chief financial officer.

Angelica disclosed assets at $208 million and liabilities at
$216.8 million as of Dec. 24, 2016.

The cases are assigned to Judge James L. Garrity Jr.

The Debtors tapped Jill Frizzley, Esq., Kevin Bostel, Esq., and
Matthew S. Barr, Esq., at Weil, Gotshal & Magnes LLP as counsel.


ARC MANAGEMENT: Unsecureds to be Paid 50% Under Exit Plan
---------------------------------------------------------
The U.S. Bankruptcy Court in Puerto Rico is set to hold a hearing
on May 23, at 10:00 a.m., to consider confirmation of the Chapter
11 plan of ARC Management Corp.

Creditors are required to file their objections and cast their
votes accepting or rejecting the plan three days prior to the
hearing.

Under the proposed plan, holders of allowed Class 14 general
unsecured claims will receive a distribution of $105,000 or
approximately 50% of their claims.

The company anticipates that the general unsecured claims allowed
will be in the amount of $210,000.

ARC Management will make 120 payments, each in the amount of $875,
to general unsecured creditors.  Payments will start on the first
day of the 61st month following the effective date of the plan and
will continue through the last day of the 180th month.

The plan will be funded from the cash-flows generated by the
reorganized company and the sale or refinancing of its real
properties.

In addition, ARC Management will pay via balloon payments some of
the secured claims on or before the 72 month following the
effective date.  To the extent necessary, the company will satisfy
these "balloon obligations" by refinancing them, by renewing them
with the secured creditors, and by the sale of its real properties,
according to the company's disclosure statement filed on April 13.

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

                     https://is.gd/pq7K5t

                    About ARC Management

ARC Management, Corp., based in Guaynabo, Puerto Rico, filed a
Chapter 11 petition (Bankr. D.P.R. Case No. 16-07238) on September
9, 2016.  The Hon. Enrique S. Lamoutte Inclan presides over the
case.  Jesus Enrique Batista Sanchez, Esq., at The Batista Law
Group, PSC, serves as bankruptcy counsel.

In its petition, the Debtor declared $138 million in total assets
and $1.48 million in total debt.  The petition was signed by Angel
Cintron, president.

On April 13, 2017, the Debtor filed a Chapter 11 plan and
disclosure statement.


ARCONIC INC: Purchases 6.500% Note and 2019 Notes
-------------------------------------------------
On April 5, 2017, Citigroup Global Markets Inc. and Credit Suisse
Securities (USA) LLC commenced cash tender offers for certain of
the outstanding debt securities of Arconic Inc., including the
Company's 6.500% Senior Notes due 2018, 6.750% Senior Notes due
2018 and 5.720% Senior Notes due 2019. The Offers were made
pursuant to an offer to purchase dated April 5, 2017 and related
letter of transmittal, which set forth the terms and conditions of
the Offers.

On April 19, 2017, Arconic Inc. announced the early tender results
for the previously announced cash tender offers by Citigroup Global
Markets Inc. and Credit Suisse Securities (USA) LLC for the
Company's outstanding debt securities, on the terms and conditions
set forth in the Offer to Purchase, dated April 5, 2017, and a
related Letter of Transmittal, and amendments to the terms of the
Offers. Capitalized terms used but not otherwise defined in this
announcement shall have the meaning given to them in the Offer to
Purchase.

On April 19, 2017,  Arconic Inc. announced the Reference Yields and
Total Consideration for the previously announced cash tender offers
by Citigroup Global Markets Inc. and Credit Suisse Securities (USA)
LLC for the Company's outstanding debt securities, on the terms and
conditions set forth in the Offer to Purchase, dated April 5, 2017,
and a related Letter of Transmittal. Capitalized terms used but not
otherwise defined in this announcement shall have the meaning given
to them in the Offer to Purchase.

On April 24, 2017, the Company purchased $44,974,000 in aggregate
principal amount of the 6.500% Notes, and $249,999,000 in aggregate
principal amount of the 2019 Notes from the Purchasers.

A full-text copy of Form 8-K is available for free at:
https://is.gd/PejtEy

                     About Arconic Inc.

Arconic Inc., formerly Alcoa Inc., is engaged in lightweight metals
engineering and manufacturing.

Arconic reported a net loss of $941 million for the year ended Dec.
31, 2016, following a net loss of $322 million for the year ended
Dec. 31, 2015.  As of Dec. 31, 2016, Arconic had $20.03 billion in
total assets, $14.89 billion in total liabilities and $5.14 billion
in total equity.

"For the 2016 annual period, Arconic adopted changes issued by the
FASB related to the evaluation of an entity's ability to continue
as a going concern.  Previously, under GAAP, continuation of a
reporting entity as a going concern was presumed as the basis for
preparing financial statements unless and until the entity's
liquidation becomes imminent.  Even if an entity's liquidation was
not imminent, there may have been conditions or events that raised
substantial doubt about the entity's ability to continue as a going
concern," as disclosed in the Company's Form 10-K report for the
year ended Dec. 31, 2016.


AVAYA INC: Plan Beneficiary Seeks Appointment of Retiree Committee
------------------------------------------------------------------
A beneficiary of Avaya Inc.'s pension plan has filed a motion with
the U.S. Bankruptcy Court for the Southern District of New York
seeking the appointment of a committee that would represent the
company's retired workers.

"An official committee is badly needed to ensure that surviving
spouses' death benefits and any other retiree benefits are not
modified by any Chapter 11 plan," said Marlene Clark, the surviving
spouse of retiree Stephan Clark and a beneficiary under the Avaya
Inc. Supplemental Pension Plan.

In her motion, Ms. Clark also asked the court to determine that
monthly payments to surviving spouse beneficiaries under the
pension plan are "retiree benefits" under section 1114(a) of the
Bankruptcy Code; and to compel the immediate reinstatement of
monthly payments to surviving spouse beneficiaries under the
pension plan.

Ms. Clark is represented by:

     Jeffrey Chubak, Esq.
     140 East 45th Street, 25th Floor
     New York, New York 10017
     Phone: (212) 490-4100

                         About Avaya Inc.

Avaya Inc., together with its affiliates, is a multinational
company that provides communications products and services,
including, telephone communications, internet telephony, wireless
data communications, real-time video collaboration, contact
centers, and customer relationship software to companies of various
sizes.   

The Avaya Enterprise serves over 200,000 customers, consisting of
multinational enterprises, small- and medium-sized businesses, and
911 services as well as government organizations operating in a
diverse range of industries.  It has approximately 9,700 employees
worldwide as of Dec. 31, 2016.

Avaya Inc. and 17 of its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No. 17-10089)
on Jan. 19, 2017.  The petitions were signed by Eric S. Koza, CFA,
chief restructuring officer.  Judge Stuart M. Bernstein
presides over the cases.

The Debtors disclosed $5.52 billion in assets and $6.35 billion in
liabilities as of Sept. 30, 2016.   

The Debtors have hired Kirkland & Ellis LLP as legal counsel;
Centerview Partners LLC as investment banker; Zolfo Cooper LLC as
restructuring advisor; PricewaterhouseCoopers LLP as auditor; KPMG
LLP as tax and accountancy advisor; and The Siegfried Group, LLP,
as financial services consultant.

On Jan. 31, 2017, the U.S. Trustee for Region 2, appointed an
official committee of unsecured creditors.


BALDWIN PARK: Allowed to Use IRS Cash Collateral Through May 31
---------------------------------------------------------------
Judge Julia W. Brand of the U.S. Bankruptcy Court for the Central
District of California authorized Baldwin Park Congregate Home,
Inc. use the cash collateral of the Internal Revenue Service
through and including May 31, 2017, in accordance with all the
terms stated in the Stipulation.

A full-text copy of the Order, dated April 28, 2017, is available
at https://is.gd/x7C0wJ


              About Baldwin Park Congregate Home, Inc.

Headquartered in Baldwin Park, California, the Company is engaged
in a health care business.  It filed for bankruptcy protection
under Chapter 11 (Bankr. C.D. Cal. Case No. 17-13634) on March 24,
2017, estimating assets in the range of $0 to $50,000 and
liabilities ranging from $1 million up to $10 million.  Eileen
Cambe signed the petition as chief executive officer. The case is
assigned to Judge Julia W. Brand. The Debtor is represented by
Giovanni Orantes, Esq. of the Orantes Law Firm, A.P.C.


BARSTOW MANAGEMENT: Trustee Taps Cavazos as Legal Counsel
---------------------------------------------------------
The Chapter 11 trustee for Barstow Management, LLC seeks approval
from the U.S. Bankruptcy Court for the Northern District of Texas
to hire legal counsel.

Jeffrey Mims, the court-appointed trustee, proposes to hire
Cavazos, Hendricks, Poirot & Smitham, P.C. to, among other things,
give legal advice on issues concerning the administration of the
Debtor's bankruptcy estate, and consult with the trustee regarding
the marketing and sale of property of the estate.

The hourly rates charged by the firm range from $230 to $500 for
its attorneys, and $75 to $135 per hour for paraprofessional
services.

The attorneys at Cavazos Hendricks do not hold or represent any
interest adverse to the Debtor, and that they are "disinterested
persons" as defined in section 101(14) of the Bankruptcy Code,
according to court filings.

The firm can be reached through:

     Craig H. Smitham, Esq.
     Cavazos, Hendricks, Poirot & Smitham, P.C.
     Suite 570, Founders Square
     900 Jackson Street
     Dallas, TX 75202
     Direct Dial: (214) 573-7304
     Fax: (214) 573-7399
     Email: csmitham@chfirm.com

                  About Barstow Management LLC

Barstow Management LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Tex. Case No. 17-30401) on Feb. 3,
2017.  The petition was signed by Michael Robinson, president.
At the time of the filing, the Debtor estimated its assets and
liabilities at $1 million to $10 million.

The case is assigned to Judge Stacey G. Jernigan.  

The Debtor formerly hired Joyce W. Lindauer, Esq., at Joyce W.
Lindauer Attorney, PLLC, to represent it in its Chapter 11
proceeding.  The Debtor then hired Gregory W. Mitchell, Esq. at The
Mitchell Law Firm, L.P., as substitute counsel.

The Debtor hired Oak Cliff Property Management as property manager,
and Dawson & Sodd, LLP as special counsel.

Jeffrey Mims was appointed as Chapter 11 trustee for the Debtor.


BC OF QUEENS: Taps Mark Cohen as Legal Counsel
----------------------------------------------
BC of Queens, Inc. seeks approval from the U.S. Bankruptcy Court
for the Eastern District of New York to hire legal counsel in
connection with its Chapter 11 case.

The Debtor proposes to hire Mark Cohen, Esq., to give legal advice
regarding its duties under the Bankruptcy Code, prosecute actions
to protect its bankruptcy estate, and provide other legal services.
Mr. Cohen will charge an hourly rate of $400 for his services.

Prior to the Debtor's bankruptcy filing, Mr. Cohen received a
retainer fee of $7,717, inclusive of the filing fee of $1,717.  

In a court filing, Mr. Cohen disclosed that he is a "disinterested
person" as defined in section 101(14) of the Bankruptcy Code.

Mr. Cohen maintains an office at:

     Mark E. Cohen, Esq.
     108-18 Queens Boulevard, 4th Floor, Suite 3
     Forest Hills, NY 11375
     Phone: 718-258-1500
     Email: MECESQ2@aol.com

                     About BC of Queens Inc.

Based in Cambria Heights, New York, BC of Queens, Inc. is a single
asset real estate.  It owns a fee simple interest in a property
located at 227-02 Linden Boulevard Cambria Heights, New York, with
a current valuation of $1.8 million.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D.N.Y. Case No. 17-41880) on April 20, 2017.  The
petition was signed by William Vil, president.  

The case is assigned to Judge Nancy Hershey Lord.

At the time of the filing, the Debtor disclosed $1.8 million in
assets and $1.33 million in liabilities.


BELK INC: Bank Debt Trades at 15% Off
-------------------------------------
Participations in a syndicated loan under BELK, Inc is a borrower
traded in the secondary market at 85.25 cents-on-the-dollar during
the week ended Friday, April 21, 2017, according to data compiled
by LSTA/Thomson Reuters MTM Pricing.  This represents an increase
of 0.25 percentage points from the previous week.  BELK, Inc pays
450 basis points above LIBOR to borrow under the $1.5 billion
facility. The bank loan matures on Nov. 19, 2022 and carries
Moody's B2 rating and Standard & Poor's B rating.  The loan is one
of the biggest gainers and losers among 247 widely quoted
syndicated loans with five or more bids in secondary trading for
the week ended April 21.


BIG TIME HOLDINGS: Hires White & Wolnerman as Counsel
-----------------------------------------------------
Big Time Holdings, LLC, seeks authority from the U.S. Bankruptcy
Court for the Eastern District of New York to employ White &
Wolnerman, PLLC, as counsel to the Debtor.

Big Time Holdings requires White & Wolnerman to:

   a. provide legal advice with respect to the Debtor's powers
      and duties as debtor in possession in the continued
      operation of its business and management of its property;

   b. negotiate, draft and pursue confirmation of a plan of
      reorganization and approval of an accompanying disclosure
      statement;

   c. prepare on behalf of the Debtor all applications, motions,
      answers, orders, reports and other legal papers necessary
      to the administration of the Debtor's estate;

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

   e. assist with any disposition of the Debtor's assets, by sale
      or otherwise;

   f. attend meetings and negotiate with representatives of
      creditors, the U.S. Trustee, and other parties-in-interest;
      and

   g. perform all other legal services for, and provide all
      other necessary legal advice to, the Debtor which may be
      necessary and proper in the Case.

White & Wolnerman will be paid at these hourly rates:

     Randolph E. White              $400
     David Y. Wolnerman             $400
     Samara L. Geller               $250

White & Wolnerman will be paid a retainer in the amount of $11,717,
including the filing fees.

White & Wolnerman will also be reimbursed for reasonable
out-of-pocket expenses incurred.

David Y. Wolnerman, partner of White & Wolnerman, 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.

White & Wolnerman can be reached at:

     David Y. Wolnerman, Esq.
     WHITE & WOLNERMAN, PLLC
     950 Third Avenue, 11 th Floor
     New York, NY 10022
     Tel: (212) 308-0667

                   About Big Time Holdings, LLC

Big Time Holdings, LLC, filed a Chapter 11 petition (Bankr.
E.D.N.Y. Case No. 17-40960), on March 1, 2017. The petition was
signed by Andrew Jones, President. At the time of filing, the
Debtor had both assets and liabilities estimated to be between
$100,000 to $500,000. The case is assigned to Judge Nancy Hershey
Lord. The Debtor is represented by David Y. Wolnerman, Esq. at
White & Wolnerman PLLC.


BILL BARRETT: Closes Offering of $275 Million Senior Notes
----------------------------------------------------------
Bill Barrett Corporation disclosed the closing of its previously
announced offering of $275 million principal amount of 8.75% senior
unsecured notes due 2025.  The Company intends to use the net
proceeds from the offering, together with available cash on hand,
to fund the redemption and repurchase of all of its outstanding
7.625% Senior Notes due 2019 and all of its outstanding 5%
Convertible Senior Notes due 2028.  The Company has issued notices
of redemption in respect of those notes.

                    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.

                         *    *    *

As reported by the TCR on April 26, 2017, Moody's Investors Service
upgraded Bill Barrett Corporation's Corporate Family Rating (CFR)
to Caa1 from Caa2 and its existing senior unsecured notes' ratings
to Caa2 from Caa3.  "The upgrade of Bill Barrett's ratings is
driven by the reduction of default risk supported by the company's
large cash balance and improved debt maturity profile," said
Prateek Reddy, Moody's lead analyst.

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.


BILL BARRETT: Plans Private Offering of $275M Unsecured Notes
-------------------------------------------------------------
Bill Barrett Corporation intends to disclose to potential investors
in the proposed private notes offering updates on certain expected
first quarter 2017 production, expenses and operations:

   * Production sales volumes of 1.43 million barrels of oil
equivalent, which is at the upper end of the Company’s guidance
range of 1.35 MMBoe to 1.45 MMBoe.  The production was 58% oil, 22%
natural gas and 20% natural gas liquids.  Production sales volumes
had a higher natural gas component than previous quarters as no new
wells were placed on production during the second half of 2016.
The Company anticipates that the oil component of total production
will increase as additional XRL wells are placed on production
during 2017.

   * Capital expenditures were approximately $59.2 million, which
was below the Company's guidance range of $60 million to $65
million.  Capital expenditures consisted of $45.1 million for
drilling, $13.5 million for DJ Basin acreage acquisitions, and $0.6
million for infrastructure and corporate assets.

   * Cash on hand as of March 31, 2017, was $266 million and no
amounts were outstanding under the Company's revolving credit
facility as of that date.

   * The Company expects to record a non-cash impairment related to
non-producing leasehold interests in Western Colorado totaling
approximately $8 million.

On April 24, 2017, Bill Barrett announced that, subject to market
conditions, the Company is planning a private offering of $275
million in aggregate principal amount of senior unsecured notes due
2025.  The Company intends to use the net proceeds from the
offering, together with available cash on hand, to fund the
redemption of all of its outstanding 7.625% Senior Notes due 2019
and all of its outstanding 5% Convertible Senior Notes due 2028.

A full-text copy of Form 8-K is available for free at
https://is.gd/zxNGv3

                   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.


BIRCH COMMUNICATIONS: S&P Lowers CCR to 'B-' on Weaker Performance
------------------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating and senior
secured rating to 'B-' from 'B' on Atlanta-based Birch
Communications Holdings Inc.  The outlook is negative.

Birch Communications obtained a second amendment to its credit
agreement to waive events of default under the prior agreement and
loosen prospective financial maintenance covenants.  While the
amendment resolves Birch's immediate covenant issues, S&P believes
the company's operating performance will continue to deteriorate
due to intense competition in its key small and midsize business
(SMB) segment and elevated churn, which could result in tighter
cushion under its covenants over the next 12 months.

At the same time, S&P lowered the issue-level rating on the
company's senior secured debt to 'B-' from 'B', while maintaining
the recovery rating of '3', indicating S&P's expectation for
meaningful (50%-70%; rounded estimate: 65%) recovery of principal
and interest for secured lenders in the event of payment default.

S&P also removed all ratings from CreditWatch where it placed them
with negative implications on April 11, 2017.

"The downgrade reflects our view that Birch will be challenged to
reverse its weak operating performance in 2017 due to difficult
industry conditions for CLEC providers, particularly those that
cater to small and midsize businesses," said S&P Global Ratings
credit analyst Ryan Gilmore.  Birch's weaker operating and
financial results in 2016 were primarily driven by elevated churn
of SMB customers due to a combination of intense competitive
pressures from better-capitalized telecom providers and cable
operators and network reliability and customer service issues.  The
company's performance was also hurt by unexpected legal costs in
the fourth quarter of 2016.

The negative outlook reflects continued uncertainty around Birch's
future earnings and cash flow stemming from competitive pressures
and low visibility into the impact of cost-cutting and
revenue-enhancing initiatives, which increase the likelihood that
the company's headroom under its amended financial covenants could
be pressured in 2018.


BLEACHER CREATURES: Bleacher Acquisition Buying Assets for $300K
----------------------------------------------------------------
Bleacher Creatures, LLC, asks the U.S. Bankruptcy Court for the
Eastern District of Pennsylvania to authorize the asset purchase
agreement with Bleacher Acquisition, LLC in connection with the
sale of all of its right, title, and interest in and to its assets
required to operate and support its business for $300,000 in the
form of a credit bid of the DIP Facility, plus the assumption of
the assumed liabilities, subject to higher and better offers.

A hearing on the Motion is set for June 14, 2017, at 9:30 at a.m.

The Debtor is in the business of manufacturing, distributing, and
selling plush toys that resemble popular athletes, sports mascots,
public figures, and characters from movies, comics, and other
popular media.  The Debtor sells most of its products under
licenses from organizations such as Major League Baseball, the
National Football League, the National Basketball Association, the
National Hockey League, Disney, Marvel Comics, and DC Comics, among
others.  The Debtor engages factories located in China to
manufacture its products, and employs shippers and logistics
companies to transport finished goods either directly to the
customer or to be warehoused in California pending their sale.  The
Debtor sells its products in the United States and internationally.

Like other companies that depend ultimately upon retail sales, the
Debtor has faced numerous obstacles recently.  First, the general
difficulties of the current challenging retail market have been
compounded by the terms of certain of the Debtor's licenses, which
require the Debtor to make minimum guaranteed payments to certain
licensors, irrespective of actual sales of the licensed product.
At the same time, certain of the Debtor's licensors recently
prohibited the Debtor from selling their licensed products on
Amazon.com, which had historically proven to be a lucrative sales
platform for the Debtor.  Additionally, beginning in 2014, the
Debtor attempted to expand its direct-to-consumer sales through the
use of mall kiosks that did not result in the sales volume the
Debtor had expected, while at the same time burdening the Debtor
with additional expenses.

Due to these issues, among others, the Debtor began exploring
strategic alternatives in January 2016.  The Debtor engaged Gregory
Weinberg of GMW Organization, LLC ("GMW") as its investment banker
to market a potential sale, merger, or other transaction that would
maximize the going concern value of the Debtor's business.  From
February through May of 2016, GMW contacted approximately 10
potential counterparties.  Around May 2016, however, the Debtor
experienced an upward trend in sales, which prompted a current
investor and member of the Debtor's board, Arrow Promotional Group,
LLC, to make a $200,000 unsecured loan to the Debtor in an effort
to stabilize the business.

Despite the brief turnaround, the Debtor's sales began to decline
in October 2016, and the Debtor required additional liquidity.
That month, the Debtor's management proposed a merger of the Debtor
and Pangea Brands (an affiliate of Arrow) to capture certain
synergies and cost savings that a combined entity could expect to
realize.  The proposed merger did not come to fruition.  Sales
continued to decrease, producing poor results for the fourth
quarter of 2016.

In January 2017, the Debtor's management recommended to the board
that the Debtor should cease operations by the end of February 2017
unless new capital could be raised or a merger with Pangea Brands
approved.  In response, the Debtor's board voted to approve a
merger with Pangea, subject to certain conditions and the receipt
of approvals from certain licensors.  Although the Debtor and GMW
made significant efforts to satisfy such conditions and obtain the
necessary approvals, these prerequisites for closing the merger
have not been met, and the merger has been put on hold and is
highly unlikely to close.

In March of 2017, the Debtor declined to renew its licenses with
Marvel and the NFL because the Debtor lacked sufficient capital to
pay the approximately $200,000 in advance payments due on renewal.
Throughout March and April of 2017, the Debtor laid off a
significant portion of its workforce in an effort to reduce costs.

In late April 2017, Arrow—the investor and board member who made
a $200,000 unsecured loan to the Debtor approximately a year
ago—proposed a transaction in which a newly formed entity, the
Stalking Horse, would acquire certain of the Debtor's assets and
assume certain of its liabilities through a sale.  Arrow asked that
the Debtor's current President, Matthew S. Hoffman, participate as
an equity holder in the Stalking Horse and serve as an executive of
the postbankruptcy acquiring entity, should the Stalking Horse's
offer prevail as the highest and best offer for the Debtor's assets
at a final hearing on the Debtor's sale motion.

Around the same time, at the direction of the Debtor's management,
GMW recanvassed the market for potential third-party buyers, merger
partners, or investors who might provide the Debtor with the
capital necessary to continue as a viable going concern.  To date,
no third party has proposed transaction likely to yield more return
for the Debtor's creditors than the offer of the Stalking Horse.

The Debtor commenced the chapter 11 case on May 2, 2017 to permit
the Debtor's business to continue as a viable going concern while
the Debtor attempts to consummate a sale transaction, either to the
Stalking Horse or to any other purchaser who may present a higher
or better offer for its assets.

Pursuant to the Stalking Horse Agreement, the Debtor agrees to
sell, transfer, convey, assign, and deliver to the Stalking Horse,
and the Stalking Horse agrees to purchase and acquire all of the
Debtor's right, title, and interest in and to certain assets of the
Debtor required to operate and support its business ("Acquired
Assets").

In connection therewith, the Stalking Horse proposes to pay a
purchase price comprised of the following: (i) a credit bid of all
outstanding, funded obligations under the Debtor's DIP Facility
(which includes funding to pay off its secured creditor); (ii) the
assumption of certain liabilities, including the assumption of all
liabilities of the Debtor for any allowed administrative expenses
accrued from the Petition Date through the Closing Date but unpaid
as of the Closing Date, to the extent that the proceeds of the DIP
Facility are insufficient to pay such expenses; and (iii) the
payment of all amounts necessary to cure defaults under the
Designated Contracts.  Additionally, the Stalking Horse has agreed
that it will distribute to the Debtor's estate for the benefit of
the Debtor's unsecured creditors 50% of the proceeds of all
accounts receivable purchased in the Sale and liquidated by the
Stalking Horse after the Closing.

A copy of the Agreement attached to the Motion is available for
free at:

     http://bankrupt.com/misc/Bleacher_Creatures_22_Sales.pdf

The Debtor believes that, subject to the receipt of any higher or
better offers submitted at the Sale Hearing in accordance with the
Bidding Process, the Stalking Horse Agreement represents the best
alternative currently available to the Debtor.

The salient terms of the Bidding Process are:

   a. Assets to Be Sold: The Debtor is offering the Acquired Assets
for sale.  The Debtor will retain all rights and title to assets
that are not subject to a bid accepted by the Debtor and approved
by the Court at the Sale Hearing.

   b. The Qualified Bidder is prepared to consummate the
transaction on July 15, 2017.

   c. Good Faith Deposit: An amount equal to 10% of consideration
offered by the Qualified Bidder for the Assets

   d. "As Is, Where Is": The sale of the Acquired Assets or the
Assets will be on an "as is, where is" basis and without
representations or warranties of any kind, nature, or description
by the Debtor, its agents, or estate, except to the extent
otherwise set forth in the Stalking Horse Agreement or Proposed
Agreement.

   e. Stalking Horse: The Stalking Horse is a Potential Bidder and
has submitted a Qualified Bid pursuant to the Stalking Horse
Agreement, which Qualified Bid will serve as the opening bid at any
Auction.

   f. Stalking Horse Bid Protections: The Debtor is not seeking any
stalking horse bid protections pursuant to the Motion.

   g. Credit Bid: A holder of a valid lien on any assets of the
Debtor, including the Stalking Horse, will be permitted to credit
bid.

   h. Auction: If one or more Qualified Bidders appear at the Sale
Hearing, the Debtor will conduct the Auction at the Sale Hearing,
or such later time or other place as the Debtor will notify all
Qualified Bidders who have submitted Qualified Bids.

The Debtor believes that the Bidding Process provided will permit a
sale process that promotes participation and active bidding, and
ensures that the Debtor receives the highest and best offer for the
Assets.  Accordingly, the Debtor is prepared to proceed with the
sale of its business and the Acquired Assets to the Stalking Horse,
subject to higher and better bids in accordance with the Bidding
Process.

Pursuant to the Stalking Horse Agreement, the Debtor proposes to
assume the Designated Contracts and assign the Designated Contracts
to the Stalking Horse or, if applicable, to the Prevailing Bidder.
The Designated Contracts that the Debtor intends to assume and
assign to the Stalking Horse, as well as the proposed cure amounts
for such Designated Contracts will supplement the Motion on May 12,
2017.   To facilitate the Sale and maximize the value received for
the Debtor's assets, the Debtor asks that any order approving the
Sale provide that the Designated Contracts will be transferred to,
and remain in full force and effect for the benefit of the Stalking
Horse or Prevailing Bidder, as applicable, notwithstanding any
provision in the Designated Contracts.

Objections, if any, to the proposed cure amount set forth, to the
ability of the Stalking Horse to provide adequate assurance of
future performance under the Designated Contract, or to the
assumption and/or assignment of the Designated Contract, must be
filed 14 days after service of the supplement to the Motion.

The Debtor's determination to sell the Assets through the Bidding
Process at the Sale Hearing and seek approval of the Stalking Horse
Agreement (or, alternatively, approval of a transaction with the
Prevailing Bidder) is a valid and sound exercise of its business
judgment because the Stalking Horse Agreement provides substantial
benefits to its estate.  Accordingly, the Debtor asks the Court to
approve the proposed sale of Acquired Assets to the Stalking Horse
or Successful Bidder free and clear of all liens, claims,
encumbrances, and all other interests, and for such other and
further relief it deems just and proper.

Because the terms of the Stalking Horse Agreement provide for the
payment of 50% of all accounts receivable that the Stalking Horse
liquidates after Closing to be distributed to the Debtor for the
benefit of unsecured creditors, a quick Closing is in unsecured
creditors' best interest.  Moreover, because the Stalking Horse's
purchase price includes the assumption of liability for unfunded
administrative expenses through Closing, the value of any potential
topping bid from a Prevailing Bidder may erode if Closing is
delayed.  Accordingly, the Debtor respectfully asks that the Court
waives the 14-day stay period under Bankruptcy Rules 6004 and
6006.

The Purchaser can be reached at:

          BLEACHER ACQUISITION, LLC
          6 West 20th Street, 3rd Floor
          New York City, NY 10011
          Attn: Managing Member

The Purchaser is represented by:

          David M. Klauder, Esq.
          BIELLI & KLAUDER, LLC
          1500 Walnut Street, Suite 900
          Philadelphia, PA 19102
          E-mail: dklauder@bk-legal.com

                   About Bleacher Creatures

Bleacher Creatures, LLC -- https://www.bleachercreatures.com/ -- is
an innovative licensing manufacturer that produces a variety of
children's toys and fan enthusiast products through partnerships
with professional sports leagues and entertainment companies.
Bleacher Creatures are true-to-life plush figures of the greatest
athletes and entertainment icons, allowing young fans (those who
are young at heart) to put their passion in play.

Bleacher Creatures sought Chapter 11 protection (Bankr. E.D. Penn.
Case No. 17-13162) on May 2, 2017.  Judge Jean K. FitzSimon is
assigned to the case.

The Debtor disclosed assets at $1.57 million and liabilities at
$1.88 million as of March 31, 2017.

The Debtor tapped Michael Jason Barrie, Esq., at Benesch
Friedlander Coplan & Arnoff LLP, as counsel.
                  
Matthew S. Hoffman, president, signed the petition.


BLUE BEE: Allowed to Continue Using Cash Collateral Through July 22
-------------------------------------------------------------------
Judge Sandra R. Klein of the U.S. Bankruptcy Court for the Central
District of California, Los Angeles Division, entered an Order
authorizing Blue Bee, Inc. d/b/a ANGL to use its cash collateral in
accordance with the Debtor's operating budget for the 13-week
period from April 23, 2017 through and including July 22, 2017.

Specifically, the Debtor is authorized to use cash collateral to
(i) pay all of the expenses set forth in the Budget, with authority
to deviate from the line items contained in the Budget by not more
than 20%, on both a line item and aggregate basis, with any unused
portions to be carried over into the following week and (ii) pay
all quarterly fees owing to the Office of the U.S. Trustee and all
expenses owing to the Clerk of the Bankruptcy Court.

A full-text copy of the Order, dated April 28, 2017, is available
at https://is.gd/FgrmEp

                   About Blue Bee, Inc.

Blue Bee, Inc., d/b/a ANGL, is headquartered near downtown Los
Angeles, California in Vernon, California and, as of its bankruptcy
filing, has a workforce of approximately 110 employees.  In 2015,
it generated annual gross revenues of more than $24 million.

Blue Bee is a retailer doing business under the "ANGL" brand,
offering stylish and contemporary women's clothing at reasonable
prices to its fashion-savvy customers.  As of the bankruptcy
filing, it owns and operates 21 retail stores located primarily in
shopping malls throughout the state of California.  Since the
opening of its first Retail Store in 1992 along Melrose Avenue in
Los Angeles, California, Blue Bee has focused on bringing designer
fashion to a wider audience.

Blue Bee, Inc., filed a chapter 11 petition (Bankr. C.D. Cal. Case
No. 16-23836) on Oct. 19, 2016.  The petition was signed by Jeff
Sungkak Kim, president.  The Debtor is represented by Juliet Y. Oh,
Esq., at Levene, Neale, Bender, Yoo & Brill LLP.  The case is
assigned to Judge Sandra R. Klein.  The Debtor estimated assets and
liabilities at $1 million to $10 million.


BOSTWICK LABORATORIES: Court Okays Sale of Assets to Poplar
-----------------------------------------------------------
The Hon. Brendan L. Shannon of the U.S. Bankruptcy Court for the
District of Delaware has authorized the sale of substantially all
of Bostwick Laboratories, Inc., et al.'s assets free and clear of
all claims, liens, rights, interests and encumbrances.

Poplar Healthcare, LLC, was named by the Debtors as successful
bidder for the trademark and trade name of QC Sciences along with
the domain name and website www.qcsciences.com and the inventory,
customer and vendor lists used in the business of the Purchaser
marketed under the QC Sciences trade name.  The sale will also
include: (i) assumption by the Purchaser of the non-disclosure
agreements executed by potential bidders in connection with the
sale of the Debtors' assets; (ii) scanners, imagers and printers
related to contract 8791167-001 with GE HFS, LLC, and 9III) the
assumption by the Purchaser of the obligation to pay the remaining
monthly installments due and owing to GE HFS, LLC, under the GE
Contract.

A copy of the court order is available at:

           http://bankrupt.com/misc/deb17-10570-228.pdf

Vince Sullivan, writing for Bankruptcy Law360, reports that the
Debtor received the court approval for a $6.5 million sale of its
assets to Poplar Healthcare.  Law360 relates that Evelyn J.
Meltzer, Esq., at Pepper Hamilton LLP, the attorney for the
Debtors, told the Court that all objections and informal comments
on its sale motion had been resolved.

                   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,
starting 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., based in Uniondale, NY, filed separate Chapter 11 petitions
(Bankr. D. Del. Case Nos. 17-10570 and 17-10572) 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, serve as bankruptcy counsel.  The
Debtors hired 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.

Andrew R. Vara, Acting U.S. Trustee for Region 3, appointed on
March 23, 2017, three creditors to serve on the official committee
of unsecured creditors.


BREVARD EYE: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Brevard Eye Center, Inc. as of
May 5, according to a court docket.

               About Brevard Eye Center, et al.

Brevard Eye Center Inc., Brevard Surgery Center Inc., Medical City
Eye Center, P.A. and THMIH, Inc., own and operate four retail
optometry centers and clinics and a surgical center.  The optometry
centers/clinics are located in Melbourne, Merritt Island, Palm Bay,
and Orlando, Florida.  The surgical center and the corporate
offices are located in Melbourne, Florida.  

Brevard Eye Center operates three of the four optometry centers,
Medical City Eye Center operates only the Orlando optometry center,
and Brevard Surgery Center operates the surgical center. THMIH owns
the real estate leased to the surgical center/corporate offices
located at 665 S. Apollo Blvd., Melbourne, FL.  THMIH also owns the
real estate leased to the optometry centers at 250 N. Courtenay
Pkwy., Merritt Island, FL and 214 E. Marks St., Orlando, FL.

Medical City Eye Center has been serving East Central Florida as
The Brevard Eye Center for over 28 years and serving Downtown
Orlando as Yager Eye Institute for over 50 years. Dr. Rafael
Trespalacios, an ophthalmologic surgeon, is the 100% owner of
Brevard Eye Center, et al.

Brevard Eye Center, et al., sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. M.D. Fla. Case Nos. 17-01828 to
17-01831) on March 21, 2017.  The petitions were signed by Dr.
Trespalacios, as president.  At the time of the filing, each debtor
estimated its assets at $1 million to $10 million and liabilities
at $10 million to $50 million.

The Debtors are represented by Geoffrey S Aaronson, Esq., and
Tamara D. McKeown, Esq., at Aaronson Schantz Beiley P.A.


BRIDGESTREAM MGT: Westfield Buying West Covina Property for $1.8M
-----------------------------------------------------------------
Bridgestream Management, LLC asks the U.S. Bankruptcy Court for the
Central District of California to authorize the sale of its
interests in the real property located at 3218 East Holt Avenue,
West Covina, California, to Westfield Group, LLC for $1,800,000,
subject to overbid.

A hearing on the Motion is set for May 23, 2017 at 11:00 a.m.

The Debtor's only substantial asset is the Property.  Its only
significant creditor is Polycomp Trust Co., which is secured by a
Deed of Trust recorded on the Property.  In addition to the Deed of
Trust recorded on the Property in the estimated amount of
$1,620,000, the following interests exist: (i) unpaid Los Angeles
County Property Taxes estimated at $58,168; (ii) Notice of Pendency
of action recorded by Liberty Asset Management Corp. on March 22,
2016 in the County of Los Angeles, Doc #20160314045 ("Liberty Lis
Pendens"); and (iii) Notice of Pendency of action recorded by
recorded by Peter Seh on Feb. 21, 2017, in the County of Los
Angeles, Doc #20170207740 ("Seh Lis Pendens").  The Debtor is in
ongoing litigation with Liberty and Seh and their purported
interests in the Property are subject to a bona fide dispute.

The Debtor intends to sell the Property free and clear of Polycomp
Trust, property tax liens (with all the owed and outstanding
balances to those parties to be paid through escrow), Liberty Lis
Pendens, and Seh Lis Pendens.

The Debtor employed as its real estate broker in order to market
for sale, Coldwell Banker George Realty, Inc., by Order entered on
April 25, 2017.  The Broker marketed the Property by a direct mail
and/or email to all real estate brokers in Los Angeles County.  To
date, the marketing campaign has only resulted in one serious
written offer.

The Debtor has entered into the Purchase Agreement with the Buyer,
which will be subject to overbidding at an Auction conducted before
the Court on May 23, 2017 at 11:00 a.m. pursuant to the Proposed
Bid Procedures.

The salient terms of the Bidding Procedures are:

    a. Purchase Price: $1,800,000

    b. Initial Overbid: $15,000 plus a $54,000 deposit for a total
of $69,000

    c. Subsequent Overbids: $5,000

    d. Representations & Warranties: The Property will be sold on
an "as is, where is" basis and without representations or
warranties of any kind, nature or description by the Debtor, except
to the extent expressly set forth in the Purchase Agreement.

    e. Treatment of Liens: The Property will be sold free and clear
of all liens, claims, and adverse claims of ownership.

    f. Minimum Bid Amount: $1,869,000

    g. Good Faith Deposit: $54,000 plus overbid amount

    h. Auction: The Auction will commence on May 23, 2017 at 11:00
a.m. and will take place at 255 E Temple St., Courtroom 1568, Los
Angeles, California.

    i. Reimbursement of Costs to Buyer: In the event there is a
Successful Bidder other than the Buyer, the Buyer can recover its
due diligence costs including, but not limited to, costs of
inspection and appraisal report in an amount up to $7,000 out of
the proceeds of the sale upon close of escrow upon sufficient proof
of payment of such costs.

A copy of the Purchase Agreement attached to the Motion is
available for free at:

     http://bankrupt.com/misc/Bridgestream_Management_25_Sales.pdf

The Bid Procedures will set a benchmark price for the Property,
make the sale process more efficient, afford the broadest notice of
the proposed sale as possible under the circumstances and ensure
that the highest possible price is obtained for the Property.

Time is of the essence as the Debtor's prepetition lender, Polycomp
Trust, has informed it that unless the Real Property is sold, and
its obligation under the Note and Deed of Trust satisfied it
intends to seek relief from the stay to proceed to foreclosure.  A
foreclosure sale was pending prior to the filing of the Chapter 11
case and has been continued as a result of the automatic stay in
place.  A sale is currently scheduled for May 2, 2017.
Accordingly, the Debtor asks the entry of an Order (i) authorizing
the Debtor to sell the Property to the Buyer, subject to
overbidding as set forth in the Bid Procedures free and clear of
liens and other interests; (ii) authorizing payment of commissions
owed to real estate brokers; and (iii) waiving the 14-day stays set
forth in Bankruptcy Rules 6004(h) and 6006(d).

                  About Bridgestream Management

Bridgestream Management LLC owns the commercial real property
building located at 3218 East Holt Ave., in West Covina,
California.  The property is valued at $2.1 million in the
Debtor's
schedules.  Lucy Gao has a 100% member interest in the Debtor.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Cal. Case No. 17-12631) on March 6, 2017.  The
petition was signed by Lucy Gao, manager.  At the time of the
filing, the Debtor disclosed $2.1 million in assets and $1.6
million in liabilities.

The case is assigned to Judge Julia W. Brand.  The Debtor is
represented by W. Derek May, Esq., at the Law Office of W. Derek
May.


C-LEVELED LLC: June 8 Disclosure Statement Hearing
--------------------------------------------------
Judge Gregory L. Taddonio of the U.S. Bankruptcy Court for the
Western District of Pennsylvania will convene a hearing on June 8,
2017, at 11:00 a.m. to consider approval of the disclosure
statement filed by C-Leveld, LLC on April 24, 2017.

The last date to file and serve written objections to the
disclosure statement is fixed on May 30, 2017.

C-Leveled, LLC, based in Pittsburgh, Pa., filed a Chapter 11
petition (Bankr. W.D. Pa. Case No. 16-22748) on July 26, 2016.
Hon. Gregory L. Taddonio presides over the case. Donald R.
Calaiaro, Esq. of Calaiaro Valencik 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 Denise DeSimone, chairman.



CAMBER ENERGY: Implements Cost-Cutting Initiatives
--------------------------------------------------
Camber Energy, Inc., has begun cost-cutting initiatives to
significantly reduce overall general and administrative costs.
Since the closing of the Segundo transaction in August of 2016,
Camber has incurred professional fees in addition to increased
staffing costs that have exceeded one of the restrictive covenants
in its existing loan agreement with its primary lender.

As part of its transition process, the Company is relocating its
corporate headquarters and related operations to San Antonio, Texas
from Houston, Texas.  Camber has entered into a service agreement,
effective on May 1, with Enerjex Resources (NYSE MKT: ENRJ) to
outsource the management of its back-office functions for a fixed
monthly fee.  These measures are expected to result in improved
cost savings and operating efficiencies for the Company. Camber is
also pursuing other strategic options to further improve its
capital structure.

During the transition period, Anthony C. Schnur, the chief
executive officer of Camber Energy, will remain with the Company
and its Board of Directors to assist in the cost-cutting process
through its completion.  The Company and the Board has accepted Ken
Sanders' resignation as chief operating officer as part of this
process.

"We are taking the necessary steps to comply with the various
obligations set forth in the agreement with our primary lender and
to return the Company to positive cash flow generation," said
Richard N. Azar II, Chairman of the Board.

                    About Camber Energy

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.


CARE FOR YOU: Hires Ciardi Ciardi as Counsel
--------------------------------------------
Care For You Home Medical Equipment, LLC, d/b/a Community Care
Partners, seeks authority from the U.S. Bankruptcy Court for the
Eastern District of Pennsylvania to employ Ciardi Ciardi & Astin as
counsel to the Debtor.

Care For You requires Ciardi Ciardi to:

   a. give the Debtor legal advice with respect to its powers and
      duties as Debtor-in-Possession;

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

   c. perform all other legal services for the Debtor which may
      be necessary.

Ciardi Ciardi will be paid at these hourly rates:

     Albert A. Ciardi, III                $515
     Jennifer C. McEntee                  $350
     Stephanie Frizlen, Paralegal         $120

Ciardi Ciardi was retained on November 2, 2016, and received a
retainer of $7,500 for the Personal Support Medical Suppliers,
Inc., on November 2, 2016, which was drawn down through March 1,
2017. On April 5, 2017, Ciardi Ciardi received payment of $15,000
representing payment of March invoices of $12,124.47 and the
balance held as retainer. Ciardi Ciardi received additional
payments of $3,000 on April 12, 2017 and $20,000 on April 19, 2017,
for Personal Support. April billing through April 20, 2017 of
$2,136.40 was paid on April 20, 2017. Ciardi Ciardi has a retainer
balance of $23,739.13 of which it is allocating $18,739.13 to
Personal Support and $5,000 to the Debtor.

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

Albert A. Ciardi, III, partner of Ciardi Ciardi & Astin, 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.

Ciardi Ciardi can be reached at:

     Albert A. Ciardi, III, Esq.
     CIARDI CIARDI & ASTIN
     2005 Market Street, Suite 3500
     Philadelphia, PA 19103
     Tel: (215) 557-3550
     Fax: (215) 557-3551

         About Care For You Home Medical Equipment, LLC

Personal Support Medical Suppliers, Inc., and Care for You Home
Medical Equipment, LLC, doing business as Community Care partners,
are both home medical equipment organizations operating in the
greater Philadelphia Region and New York with offices in
Philadelphia and Seneca, Pennsylvania.

PSMS and CCP filed Chapter 11 petitions (Bankr. E.D. Pa. Case Nos.
17-12833 and 17-12836) on April 24, 2017. David Halooka, president,
signed the petitions.

The Hon. Ashely M. Chan is the case judge.

Albert A. Ciardi, III, Esq., at Ciardi Ciardi & Astin, P.C., serves
as counsel to the Debtor.

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

To date, no trustee or examiner or creditors' committee has been
appointed in the Debtor's Chapter 11 case.


CARMEN ENTERPRISES: Seeks to Revive Claims vs. Fox Rothschild
-------------------------------------------------------------
Matt Fair, writing for Bankruptcy Law360, reports that defunct
Philadelphia-area travel agency Carmen Enterprises Inc. said on
Monday, May 1, that a state judge had wrongly concluded that
federal bankruptcy code preempted its claims that two Fox
Rothschild LLP attorneys filed a meritless Chapter 7 petition to
stall its breach-of-contract suit over an aborted merger.

Carmen Enterprises Inc., which saw its case against Fox Rothschild
thrown out in March, said it intended to ask a state appeals court
to consider where it should have been allowed to pursue its claim
despite what a judge said was the fact that the bankruptcy code
already provides punishment for frivolous petitions, according to
Law360.

Carmen accused Fox Rothschild and two partners in June of lodging a
meritless Chapter 7 petition on behalf of another travel agency,
Murpenter LLC, in order to obtain an automatic stay of a pending
trial in a contract dispute between the two companies in Montgomery
County, Law360 relays. The suit sought relief under the state's
so-called Dragonetti Act, which allows for claims against attorneys
for pursuing knowingly frivolous or malicious litigation.

The case is Carmen Enterprises Inc. et al. v. Murpenter LLC et al.,
case number 160300402, in the Court of Common Pleas of the State of
Pennsylvania, County of Philadelphia.


CATASYS INC: Closes $15 Million Public Offering
-----------------------------------------------
Catasys, Inc. diclosed the closing of its underwritten public
offering of 3,125,000 shares of common stock.  The shares were
listed on the Nasdaq Capital Market under the symbol CATS on April
26, 2017.

The aggregate gross proceeds to Catasys from the public offering
were $15 million prior to deducting underwriting discounts,
commissions and other estimated offering expenses.  Catasys has
granted the underwriters a 45-day option to purchase up to an
additional 468,750 shares of common stock to cover over-allotments,
if any.

Catasys intends to use the net proceeds from the public offering to
repay certain of its outstanding convertible debentures and for
working capital and general corporate purposes.

Joseph Gunnar & Co., LLC acted as sole book-running manager for the
offering.

The Securities and Exchange Commission declared effective a
registration statement on Form S-1 relating to these securities on
April 25, 2017.  A final prospectus relating to this offering was
filed with the Securities and Exchange Commission.  The offering is
being made only by means of a prospectus.  Copies of the prospectus
relating to the offering may be obtained by contacting Joseph
Gunnar & Co., LLC, Prospectus Department, 30 Broad Street, 11th
Floor, New York, NY 10004, telephone 212-440-9600, email:
prospectus@jgunnar.com.  Investors may also obtain these documents
at no cost by visiting the Securities and Exchange Commission's
website at http://www.sec.gov.

                     About Catasys, Inc.

Catasys, Inc. provides big data based analytics and predictive
modeling driven behavioral healthcare services to health plans and
their members through its OnTrak solution.  Catasys' OnTrak
solution -- contracted with a growing number of national and
regional health plans -- is designed to improve member health and,
at the same time, lower costs to the insurer for underserved
populations where behavioral health conditions cause or exacerbate
co-existing medical conditions.  The solution utilizes proprietary
analytics and proprietary enrollment, engagement and behavioral
modification capabilities to assist members who otherwise do not
seek care through a patient-centric treatment that integrates
evidence-based medical and psychosocial interventions along with
care coaching in a 52-week outpatient treatment solution.

Catasys reported a net loss of $17.93 million on $7.07 million of
revenues for the year ended Dec. 31, 2016, compared to a net loss
of $7.22 million on $2.70 million of revenues for the year ended
Dec. 31, 2015.  As of Dec. 31, 2016, Catasys had $3.10 million in
total assets, $28.43 million in total liabilities and a total
stockholders' deficit of $25.32 million.

The Company's independent accounting firm Rose, Snyder & Jacobs
LLP, in Encino, California, issued a "going concern" qualification
on the consolidated financial statements for the year ended
Dec. 31, 2016, citing that the Company has continued to incur
significant operating losses and negative cash flows from
operations during the year ended Dec. 31, 2016, and continues to
have negative working capital at Dec. 31, 2016.  These conditions
raise substantial doubt about the Company's ability to continue as
a going concern.


CATASYS INC: Contracts with Second Largest Blue Cross Blue Shield
-----------------------------------------------------------------
Catasys, Inc., a provider of proprietary predictive analytics and
integrated treatment solutions to health plans, announced on April
24, 2017 that it has contracted with the nation's second largest
Blue Cross Blue Shield health insurance company in the U.S., which
has health plans in Texas, Illinois, Oklahoma, New Mexico and
Montana (OnTrak-HC). OnTrak-HC will include the complete OnTrak
solution covering anxiety, depression and substance use disorders.

Catasys eligible members average approximately $30,000 in costs to
health insurers per year, and Catasys has been shown to reduce
inpatient and emergency room utilization, driving an approximately
50 percent average reduction in total health insurers' costs for
enrolled members from the year prior to enrollment.

"We continue to be pleased with the reception our advanced
proprietary solutions are receiving in the market, particularly
with a large Blue Cross Blue Shield plan," stated Rick Anderson,
President and COO of Catasys.

A full-text copy of the press release is available at:
https://is.gd/XsEPqq

                    About Catasys, Inc.

Catasys, Inc., provides big data based analytics and predictive
modeling driven behavioral healthcare services to health plans and
their members through its OnTrak solution.  Catasys' OnTrak
solution -- contracted with a growing number of national and
regional health plans -- is designed to improve member health and,
at the same time, lower costs to the insurer for underserved
populations where behavioral health conditions cause or exacerbate
co-existing medical conditions.  The solution utilizes proprietary
analytics and proprietary enrollment, engagement and behavioral
modification capabilities to assist members who otherwise do not
seek care through a patient-centric treatment that integrates
evidence-based medical and psychosocial interventions along with
care coaching in a 52-week outpatient treatment solution.

Catasys reported a net loss of $17.93 million on $7.07 million of
revenues for the year ended Dec. 31, 2016, compared to a net loss
of $7.22 million on $2.70 million of revenues for the year ended
Dec. 31, 2015.  As of Dec. 31, 2016, Catasys had $3.10 million in
total assets, $28.43 million in total liabilities and a total
stockholders' deficit of $25.32 million.

The Company's independent accounting firm Rose, Snyder & Jacobs
LLP, in Encino, California, issued a "going concern" qualification
on the consolidated financial statements for the year ended Dec.
31, 2016, citing that the Company has continued to incur
significant operating losses and negative cash flows from
operations during the year ended Dec. 31, 2016, and continues to
have negative working capital at Dec. 31, 2016.  These conditions
raise substantial doubt about the Company's ability to continue as
a going concern.


CEVA GROUP: $290MM Bank Debt Trades at 12% Off
----------------------------------------------
Participations in a syndicated loan under Ceva Group is a borrower
traded in the secondary market at 87.50 cents-on-the-dollar during
the week ended Friday, April 21, 2017, according to data compiled
by LSTA/Thomson Reuters MTM Pricing.  This represents a decrease of
0.13 percentage points from the previous week.  Ceva Group pays 550
basis points above LIBOR to borrow under the $0.29 billion
facility. The bank loan matures on March 31, 2021 and carries
Moody's Caa1 rating and Standard & Poor's B- rating.  The loan is
one of the biggest gainers and losers among 247 widely quoted
syndicated loans with five or more bids in secondary trading for
the week ended April 21.


CEVA GROUP: $400MM Bank Debt Trades at 12% Off
----------------------------------------------
Participations in a syndicated loan under Ceva Group is a borrower
traded in the secondary market at 87.50 cents-on-the-dollar during
the week ended Friday, April 21, 2017, according to data compiled
by LSTA/Thomson Reuters MTM Pricing.  This represents a decrease of
0.13 percentage points from the previous week.  Ceva Group pays 550
basis points above LIBOR to borrow under the $0.400 billion
facility. The bank loan matures on March 31, 2021 and carries
Moody's Caa1 rating and Standard & Poor's B- rating.  The loan is
one of the biggest gainers and losers among 247 widely quoted
syndicated loans with five or more bids in secondary trading for
the week ended April 21.


CEVA GROUP: $50MM Bank Debt Trades at 12% Off
---------------------------------------------
Participations in a syndicated loan under Ceva Group is a borrower
traded in the secondary market at 87.50 cents-on-the-dollar during
the week ended Friday, April 21, 2017, according to data compiled
by LSTA/Thomson Reuters MTM Pricing.  This represents a decrease of
0.13 percentage points from the previous week.  Ceva Group pays 550
basis points above LIBOR to borrow under the $0.050 billion
facility. The bank loan matures on March 31, 2021 and carries
Moody's Caa1 rating and Standard & Poor's B- rating.  The loan is
one of the biggest gainers and losers among 247 widely quoted
syndicated loans with five or more bids in secondary trading for
the week ended April 21.




CFG PERU: Ch.11 Trustee Hires Intralinks as Data Room Vendor
------------------------------------------------------------
William A. Brandt, Jr., the Chapter 11 Trustee of CFG Peru
Investments Pte. Limited (Singapore), seeks authority from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Intralinks, Inc., as data room vendor to the Trustee.

The Trustee requires Intralinks to:

   a. provide exchange creation, file upload according to
      Intralinks best practices, participant upload, quality
      control of tasks performed by Intralinks and internet-based
      training of exchange managers;

   b. provide scanning services, which include image capture,
      adobe acrobat pdf conversion and coding of scanned
      documents; and

   c. provide archives services.

Intralinks will be paid $20,450 for a one year data room access
with included storage of 2048 megabytes of data.

Intralinks will be also be paid as follows:

     Compliance Archive             $750 per view
     Compliance Archive             $200 copies
     DVD Archive                    $200
     Scanned Pages                  $.25 per page

Christopher J. Lafond, executive vice president of Intralinks,
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 (a) is not creditors, equity security holders or insiders of
the Debtors; (b) has not been, within two years before the date of
the filing of the Debtors' chapter 11 petition, directors, officers
or employees of the Debtors; 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
Debtors, or for any other reason.

Intralinks can be reached at:

     Christopher J. Lafond, Esq.
     INTRALINKS, INC.
     150 East 42nd Street
     New York, NY 10017
     Tel: (212) 543-7700
     Fax: (212) 543-7978

               About CFG Peru Investments
                Pte. Limited (Singapore)

China Fishery Group Limited (Cayman) and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y.
Lead Case No. 16-11895) on June 30, 2016. The petition was signed
by Ng Puay Yee, chief executive officer. The cases are assigned to
Judge James L. Garrity Jr.

At the time of the filing, China Fishery Group estimated its assets
at $500 million to $1 billion and debts at $10 million to $50
million.

Weil, Gotshal & Manges LLP has been tapped to serve as lead
bankruptcy counsel for China Fishery and its affiliates other than
CFG Peru Investments Pte. Limited (Singapore). Weil Gotshal
replaced Meyer, Suozzi, English & Klein, P.C., the law firm
initially hired by the Debtors. The Debtors have also tapped
Klestadt Winters Jureller Southard & Stevens, LLP as conflict
counsel; Goldin Associates, LLC, as financial advisor; and RSR
Consulting LLC as restructuring consultant.

On Nov. 10, 2016, William Brandt, Jr., was appointed as Chapter 11
trustee for CFG Peru Investments Pte. Limited (Singapore), one of
the Debtors. Skadden, Arps, Slate, Meagher & Flom LLP serves as the
trustee's bankruptcy counsel; Hogan Lovells US LLP serves as
special counsel; and Quinn Emanuel Urquhart & Sullivan, LLP, serves
as special litigation counsel.


CHARLES A. KNIGHT: Trenton Gas Buying All Assets for $430K
----------------------------------------------------------
Charles A. Knight, Inc., asks the U.S. Bankruptcy Court for the
Eastern District of Michigan to authorize the sale of all its
transferable real and personal property, tangible and intangible,
including assumed contracts, located at Lot 7, West-Grange
Subdivision, as recorded in Liber 85, Page 39 of Plats, Wayne
County Records, commonly known as 3610 West Road, Trenton,
Michigan, Tax I.D. # 54-010-06-0007-000, to Trenton Gas Property,
LLC for $430,000, subject to overbid.

In order to maximize the value of its assets, the Debtor has been
marketing its assets to third parties for over 12 months.  The
current offer for $430,000 is the highest offer for its assets that
has been received in that time.

The Debtor and the Purchaser have engaged in arm's-length
negotiations over the terms of the sale, and there has been no
fraud or collusion in those negotiations.  By way of full
disclosure, the Purchaser is one of the Debtor's creditors, is owed
over $450,000, and has a first-place secured position against its
real and personal assets.  The Purchaser's sole member, Iven
Sharrak, is also the principal of Trenton Gas, Inc., a company that
the Debtor hired pre-petition to manage its operations, including
supplying gasoline products.  Trenton Gas, Inc. is owed about
$50,000, and has a third-place secured position against its
personal assets.

The Debtor intends to retain Kohut Law Group PLLC ("KLG") to assist
in the marketing of the property.  It wishes to hire KLG as a
neutral third party to market and auction its property to do away
with any potential conflicts of interest stemming from the Debtor's
relationship with Purchaser and its affiliate Trenton Gas Inc., and
to ensure that the auction will yield the highest proceeds from the
sale of the Debtor's assets.

KLG will market the property to likely bidders in a way calculated
to reach the most likely bidders for the Debtor's property, namely
a gas station and convenience store.  It will compile an
informational package on the Debtor's assets to be sold, including
statements of past financial performance, a list of current
contracts, and a list of current creditors.  KLG will make the
package available to all interested potential bidders.  It will
also hold at least one open house at the Debtor's business location
in advance of the auction.

All potential bidders, apart from the existing stalking-horse
buyer, will be required to give notice of their interest to KLG no
later than 15 days before the auction date, and will be required at
the same time to submit a $50,000 refundable deposit to KLG.

The sale will be a stalking horse auction, which means that it will
be subject to higher and better offers.  The sale will be to the
Purchaser unless there is a higher and better offer.  The terms of
the auction would be that overbids would be in increments of
$5,000.  There will be a break-up fee of $5,000. A stalking horse
auction will be held at the Debtor's Consultant's office on the
date set forth in the Order.  At that time, any parties may bid
greater than $430,000 for the Assets, subject to $5,000 overbids
and the breakup fee of $5,000.  Any such parties must bring proof
of funds for the bids that they make, and must consummate the sale
within 48 hours of the Closing.

The Debtor will keep track of the bids, and if the winning bidder
does not consummate the transaction, it will contact the next
highest bidder and give it the opportunity to consummate the
transaction within 48 hours of notice.  The Purchaser will be
entitled to a credit bid in the amount of money owed to it as it
has a perfected security interest.

The Debtor has determined that the sale of the Asset to the
Purchaser will enable the Debtor to obtain the highest and best
offer for the Asset and is in the best interests of the Debtor, its
estate and creditors.  Accordingly, the Debtor asks authority to
sell the Assets to the Purchaser free and clear of liens, claims,
encumbrances and other interests with liens to attach to proceeds.

The Debtor further asks that the Courts waive the 14-day automatic
stay of the sale, imposed under Bankruptcy Rule 6004(g).

A copy of the Purchase Agreement attached to the Motion is
available for free at:

     http://bankrupt.com/misc/Charles_A_Knight_47_Sales.pdf

                  About Charles A. Knight

Charles A. Knight Inc. d/b/a Charlie Knight's Marathon Service
filed a Chapter 11 petition (Bankr. E.D. Mich. Case No. 16-54642),
on Oct. 27, 2016.  The petition was signed by Charles A. Knight,
president.  The case is assigned to Judge Phillip J. Shefferly.
The Debtor is represented by Peter Steven Halabu, Esq., at Halabu
Law Group, P.C.  

At the time of filing, the Debtor estimated assets at $100,000 to
$500,000 and liabilities at $1 million to $10 million in estimated
liabilities.


CHARLES WALKER: Trustee's Sale of Four Nashville Properties Okayed
------------------------------------------------------------------
Judge Randal S. Mashburn of the U.S. Bankruptcy Court for the
Middle District of Tennessee authorized John C. McLemore, Trustee
for Charles E. Walker, to proceed with the sale by auction of four
Nashville, Tennessee properties: (i) house and lot at 917 Stockel
St.; (ii) duplex at 811 A Sylvan Street; (iii) unimproved lot at 0
Joplin Drive; and (iv) house and lot at 2615 Joplin Drive.

The sale is free and clear of all liens with the liens that may
exist attaching to the proceeds of the sale.

The Trustee's sale of the Nashville Tennessee properties located at
(i) 3 condos at 2929 Selena Drive (Units 27, 118 and 138) and (ii)
unimproved lot at 3218 Glencliff Rd. are denied, without prejudice
to the Trustee's right to seek to sell those properties in the
future.

The 14-day stay of the sale of these properties following the entry
of the Order set out in FRBP 6004(h) is waived.

The Trustee will file a report of sale as required by FRBP
6004(f).

Charles E Walker sought Chapter 11 protection (Bankr. W.D. Tenn.
Case No. 16-10413) on Feb. 29, 2016.


CIBER INC: Hires Morrison & Foerster as Co-Counsel
--------------------------------------------------
Ciber, Inc., et al., seek authority from the U.S. Bankruptcy Court
for the District of Delaware to employ Morrison & Foerster LLP, as
co-counsel to the Debtors.

Ciber, Inc.requires Morrison & Foerster to:

   a. advise the Debtors with respect to their powers and duties
      as debtors-in-possession in the continued management and
      operation of their business and property;

   b. attend meetings and negotiate with creditors and parties
      in interest;

   c. advise and assist the Debtors in connection with any
      potential property dispositions, including any sale of
      substantially all of the Debtors' assets;

   d. advise the Debtors with respect to, and assist in the
      negotiation and documentation of, financing agreements and
      related transactions;

   e. take all necessary action to protect and preserve the
      Debtors' estates, including to prosecute actions on the
      Debtors' behalf, defend any actions commenced against the
      Debtors, and represent Debtors' interests in negotiations
      concerning all significant litigation in which the Debtors
      are involved, including, but not limited to, objections to
      claims filed against the Debtors or their estates;

   f. prepare all motions, applications, answers, orders,
      reports, and papers necessary to the administration of the
      Chapter 11 Cases;

   g. act on behalf of the Debtors to obtain approval of
      solicitation procedures, a disclosure statement, and
      confirmation of a chapter 11 plan;

   h. appear before the Bankruptcy Court, any appellate courts,
      and the U.S. Trustee for the District of Delaware;

   i. perform other necessary legal services for the Debtors in
      connection with the Cases, including to (i) analyze the
      Debtors' leases and executor contracts and the assumption
      or assignment thereof, (ii) analyze the validity of liens
      against the Debtors, and (iii) advise on corporate,
      litigation, and other legal matters; and

   j. take necessary and appropriate steps to bring the Chapter
      11 Cases to a conclusion.

Morrison & Foerster will be paid at these hourly rates:

     Partner                    $760-$1,340
     Of Counsel                 $695-$1,260
     Associates                 $435-$830
     Paraprofessionals          $250-$340

On March 31, 2017, and April 7, 2017, the Debtors paid Morrison &
Foerster additional amounts of $342,616.34 and $500,000,
respectively, to increase or refresh the Retainer.

Morrison & Foerster 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:  Morrison & Foerster's current hourly rates for
              services to be rendered in the Chapter 11 Cases
              have been disclosed above. Morrison & Foerster's
              rates are subject to periodic adjustment to reflect
              economic and other conditions and are consistent
              with rates charged elsewhere. Morrison & Foerster
              adjusted its rates at the beginning of 2017. In
              2016, the range of Morrison & Foerster's rates was
              as follows:

                 a. the hourly rates for partners ranged from
                    $825 per hour to $1,290 per hour, based upon
                    a variety of factors, including seniority,
                    distinction, and expertise in one's field;

                 b. the hourly rates for "of counsel" and "senior
                    of counsel" ranged from $630 per hour to
                    $1,260 per hour;

                 c. the hourly rates for attorneys and associates
                    ranged from $355 per hour to $825 per hour;
                    and

                 d. the hourly rates for paraprofessionals ranged
                    from $220 per hour to $440 per hour.

              As disclosed above, Morrison & Foerster estimates
              that as of the Petition Date, after application of
              the Retainer as described above, certain
              prepetition fees and expenses incurred on or after
              March 20, 2017, including fees and costs that were
              incurred immediately prior to the filing of these
              Chapter 11 Cases and were not yet been reflected in
              Morrison & Foerster's accounting system, remained
              unpaid. In addition, certain other prepetition fees
              and expenses, primarily those incurred in
              connection with the sale of certain foreign assets
              that did not close, were not paid by the Debtors
              prior to the Petition Date. Morrison & Foerster has
              waived all such prepetition unpaid fees and
              expenses as of the Petition Date. As indicated
              above, during the course of the engagement in these
              Chapter 11 Cases, Morrison Foerster will apply to
              the Court for payment of payment of all its fees
              and reimbursement of all expenses in accordance
              with applicable provisions of the Bankruptcy Code,
              Bankruptcy Rules, the Local Rules and other
              applicable procedure and orders of the Court.

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

   Response:  The Debtors and Morrison & Foerster expect to
              develop a budget and staffing plan to comply with
              the United States Trustee's requests for
              information and additional disclosures, and any
              other orders of the Court, recognizing that in the
              course of these Chapter 11 Cases there may be
              unforeseeable fees and expenses that will need to
              be addressed by the Debtors and Morrison &
              Foerster.

Dennis L. Jenkins, partner of Morrison & Foerster 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 Debtors; (b)
has not been, within two years before the date of the filing of the
Debtors' chapter 11 petition, directors, officers or employees of
the Debtors; 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.

Morrison & Foerster can be reached at:

     Dennis L. Jenkins, Esq.
     MORRISON & FOERSTER LLP
     250 West 55th Street
     New York, NY 10019
     Tel: (212) 468-8000
     Fax: (212) 468-7900

                   About Ciber, Inc.

CIBER, Inc. -- http://www.ciber.com/-- is a global information
technology consulting, services and outsourcing company.

The Company and 2 other affiliates sought bankruptcy protection on
April 9, 2017 (Bankr. D. Del. Lead Case No. 17-10772). The petition
was signed by Christian Mezger, chief financial officer.

The Debtors listed total assets of $334.2 million and total
liabilities of $171.92 million as of September 30, 2016.

The Hon. Brendan Linehan Shannon presides over the case.

Morrison & Foerster LLP serves as lead bankruptcy counsel to the
Debtors, and Saul Ewing LLP serves as local counsel. The Debtors
have tapped Houlihan Lokey as investment banker, Alvarez & Marsal
as restructuring advisor, and Prime Clerk LLC as noticing and
claims agent.

On April 19, 2017, the U.S. Trustee appointed three creditors to
serve on the official unsecured creditors committee in the Debtor's
case.


CIBER INC: Hires Polsinelli as Co-Counsel
-----------------------------------------
Ciber, Inc., et al., seek authority from the U.S. Bankruptcy Court
for the District of Delaware to employ Polsinelli, PC, as
co-counsel to the Debtors.

Ciber, Inc. requires Polsinelli, in consultation with Morrison &
Foerster LLP, to:

   a. take all necessary action to protect and preserve the
      estates of the Debtors, including the prosecution of
      actions on the Debtor's behalf, the defense of any actions
      commenced against the Debtors, the negotiation of disputes
      in which the Debtors are involved, and the preparation of
      objections to claims filed against the Debtor's estates;

   b. provide legal advice with respect to the Debtor's powers
      and duties as debtor in possession in the continued
      operation of their business and management of their
      properties;

   c. negotiate, prepare, and pursue confirmation of a plan and
      approval of a disclosure statement;

   d. prepare on behalf of the Debtors, as debtors in possession,
      necessary motions, applications, answers, orders, reports,
      and other legal papers in connection with the
      administration of the Debtors' estates;

   e. appear in court and protect the interest of the Debtors
      before the Bankruptcy Court;

   f. assist with any disposition of the Debtors' assets, by sale
      or otherwise;

   g. review all pleadings filed in the bankruptcy case;

   h. assist the Debtors with their insurance recovery
      litigation; and

   i. perform all other legal services in connection with the
      Bankruptcy cases as may be reasonably required.

Polsinelli will be paid at these hourly rates:

     Christopher A. Ward, Shareholder           $600
     Justin K. Edelson, Shareholder             $400
     Jarrett K. Vine, Associate                 $360
     Lindsey M. Suprum, Paralegal               $240

Prior to the Petition Date, Polsinelli, through its Phoenix,
Arizona office, handled insurance recovery litigation matters for
the Debtors, such as Ciber, Inc. v. ACE American Ins. Co., Case No.
16-CV-01189-WJM-NYW; Ciber, Inc. v. Federal Ins. Co. & Great
Northern Ins. Co., Case No. 16-CV-01957-PAB-MEH; Pennsylvania
Turnpike Commission; and Sanctuary Housing.

Polsinelli incurred an account receivable in the amount of
$382,000, and Polsinelli agreed to waive those claims.

Polsinelli 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:  As disclosed in the application, prior to the
              petition date, Polsinelli handled insurance
              recovery litigation matters for the Debtors. The
              primary attorneys that handled these matters were
              Richard Amoroso ($575 per hour), Jonathan Brinson
              ($480 per hour), and Cary Hall ($475 per hour). In
              order to be retained as co-counsel to the Debtors,
              Polsinelli agreed to waive its claim for unpaid
              professional fees in the approximate amount of
              $382,000. The billing rates and material financial
              terms have not changed postpetition.

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

   Response:  The Debtors, Morrison & Foerster LLP, and
              Polsinelli are in the process of developing a
              budget and staffing plan for the next six months.

Christopher A. Ward, partner of Polsinelli, PC, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and (a) is not creditors,
equity security holders or insiders of the Debtors; (b) has not
been, within two years before the date of the filing of the
Debtors' chapter 11 petition, directors, officers or employees of
the Debtors; 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.

Polsinelli can be reached at:

     Christopher A. Ward, Esq.
     Polsinelli, PC
     222 Delaware Avenue, Suite 1101
     Wilmington, DE 19801
     Tel: (302) 252-0920
     Fax: (302) 252-0921
     E-mail: cward@polsinelli.com

                   About Ciber, Inc.

CIBER, Inc. -- http://www.ciber.com/-- is a global information
technology consulting, services and outsourcing company.

The Company and two other affiliates sought bankruptcy protection
on April 9, 2017 (Bankr. D. Del. Lead Case No. 17-10772). The
petition was signed by Christian Mezger, chief financial officer.

The Debtors listed total assets of $334.2 million and total
liabilities of $171.92 million as of September 30, 2016.

The Hon. Brendan Linehan Shannon presides over the case.

Morrison & Foerster LLP serves as lead bankruptcy counsel to the
Debtors, and Saul Ewing LLP serves as local counsel. The Debtors
have tapped Houlihan Lokey as investment banker, Alvarez & Marsal
as restructuring advisor, and Prime Clerk LLC as noticing and
claims agent.

On April 19, 2017, the U.S. Trustee appointed three creditors to
serve on the official unsecured creditors committee in the Debtors'
case.


CIBER INC: Taps Goulding of Alvarez & Marsal as CRO
---------------------------------------------------
Ciber, Inc., et al., seek authority from the U.S. Bankruptcy Court
for the District of Delaware to employ Jon Goulding of Alvarez &
Marsal North America, LLC, as chief restructuring officer to the
Debtors.

Ciber, Inc. requires Alvarez & Marsal to:

   (a) assist the CEO and other Debtor engaged professionals in
       developing for the Board's review possible restructuring
       plans or strategic alternatives for maximizing the value
       of the Debtors;

   (b) assist the Debtors and the Debtors' investment banker in
       connection with the potential marketing and sale of
       substantially all of the Debtors' assets;

   (c) assist with the Debtors' communications with creditors
       and potential investors with respect to the Debtors'
       financial and operational matters;

   (d) assist the Debtors in the preparation of financial related
       disclosures required by the Court, including the Schedules
       of Assets and Liabilities, the Statement of Financial
       Affairs, and Monthly Operating Reports;

   (e) assist the Debtors and their counsel in the preparation of
       motions, pleadings, and other activities and Court
       materials necessary to implement a Chapter 11 filing, if
       required;

   (f) assist the Debtors with information and analyses required
       pursuant to the Debtors' postpetition financing including,
       but not limited to, preparation for hearings regarding the
       use of cash collateral and postpetition financing;

   (g) provide advisory assistance in connection with the
       development and implementation of key employee incentives
       and other critical employee benefit programs;

   (h) assist with the identification of executory contracts and
       leases and performance of cost/benefit evaluations with
       respect to the assumption or rejection/disclaimer of each;

   (i) assist the Debtors in the preparation of financial
       information for distribution to creditors and others,
       including, but not limited to, cash flow projections and
       budgets, cash receipts and disbursement analysis, analysis
       of various asset and liability accounts, and analysis of
       proposed transactions for which Court approval is sought;

   (j) attend meetings and assist in discussions with potential
       investors, banks and other secured lenders, the creditors'
       committee appointed in these Chapter 11 Cases, the U.S.
       Trustee, other parties in interest, and professionals
       hired by the same, as requested;

   (k) analyze creditor claims by type, entity, and individual
       claim, including assistance with development of a database
       to track such claims;

   (l) assist in the evaluation and analysis of avoidance
       actions, including fraudulent conveyances and preferential
       transfers;

   (m) provide testimony with respect to financial and
       restructuring matters, as requested;

   (n) assist the Debtors and their counsel in preparing plans,
       disclosure statements, and other Court materials and
       pleadings; and

   (o) the Engagement Personnel shall perform such other
       services as requested or directed by the board of the
       directors of the Debtors (the "Board") or other Debtor
       personnel as authorized by the Board, and agreed to by
       Alvarez & Marsal, that is not duplicative of work
       performed by other retained professionals of the Debtors.

Alvarez & Marsal will be paid at these hourly rates:

     Managing Directors              $800-975
     Directors                       $625-775
     Analysts/Associates             $375-600

Alvarez & Marsal held $250,000 as a retainer in connection with
preparing for and conducting the filing of the Chapter 11 cases, as
described in the engagement letter. In the 90 days prior to the
Petition Date, Alvarez & Marsal received retainers and payments
totaling $50,211 in the aggregate for services performed for the
Debtors. Alvarez & Marsal has applied these funds to amounts due
for services rendered and expenses incurred prior to the Petition
Date.

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

Jon Goulding, managing director of Alvarez & Marsal North America,
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
Debtors; (b) has not been, within two years before the date of the
filing of the Debtors' chapter 11 petition, directors, officers or
employees of the Debtors; 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.

Alvarez & Marsal can be reached at:

     Jon Goulding
     ALVAREZ & MARSAL NORTH AMERICA, LLC
     600 Madison Avenue, 8th Floor
     New York, NY 10022
     Phone: +1 212-759-4433
     Fax: +1 212-759-5532

                   About Ciber, Inc.

CIBER, Inc. -- http://www.ciber.com/-- is a global information
technology consulting, services and outsourcing company.

The Company and two other affiliates sought bankruptcy protection
on April 9, 2017 (Bankr. D. Del. Lead Case No. 17-10772). The
petition was signed by Christian Mezger, chief financial officer.

The Debtors listed total assets of $334.2 million and total
liabilities of $171.92 million as of September 30, 2016.

The Hon. Brendan Linehan Shannon presides over the case.

Morrison & Foerster LLP serves as lead bankruptcy counsel to the
Debtors, and Saul Ewing LLP serves as local counsel. The Debtors
have tapped Houlihan Lokey as investment banker, Alvarez & Marsal
as restructuring advisor, and Prime Clerk LLC as noticing and
claims agent.

On April 19, 2017, the U.S. Trustee appointed three creditors to
serve in the official unsecured creditors committee in the Debtors'
case.


CIBER INC: Taps Houlihan Lokey as Financial Advisor
---------------------------------------------------
Ciber, Inc., et al., seek authority from the U.S. Bankruptcy Court
for the District of Delaware to employ Houlihan Lokey Capital,
Inc., as financial advisor and investment banker to the Debtors.

Ciber, Inc. requires Houlihan Lokey to:

   a. evaluate the Debtors' strategic options, focusing on both
      near-and long-term issues;

   b. review the Debtors' liquidity needs to determine financing
      or additional resources necessary to support the Debtors'
      immediate requirements and longer-term strategic
      initiatives;

   c. advise the Debtors and the Board generally as to available
      financing and restructuring alternatives, including making
      recommendations of specific courses of action and, if
      requested, assist the Debtors with the implementation of
      such courses of action, including participation as an
      advisor to the Debtors in negotiations with creditors and
      other parties involved;

   d. assist the Debtors with the negotiation of any
      Transactions, including participating in negotiations with
      creditors and other parties involved in any Transactions;

   e. assist the Debtors in evaluating indications of interest
      and proposals regarding any Transactions from current
      and potential lenders, equity investors, acquirers, and
      strategic partners;

   f. assist the Debtors in the development and distribution of
      selected information, documents, and other materials,
      including, if appropriate, advise the Debtors in the
      preparation of offering memoranda;

   g. provide expert advice and testimony regarding financial
      matters related to any Transactions, if necessary;

   h. attend meetings of the Board, creditor groups, official
      constituencies, and other interested parties, as the
      Debtors and Houlihan Lokey mutually agree; and

   i. provide such other financial advisory and investment
      banking services as may be required by additional issues
      and developments not anticipated on the effective date of
      the engagement.

Houlihan Lokey will be paid as follows:

   (a) Opinion Fee. To the extent an Opinion is provided in
       accordance with the Houlihan Engagement Letter, the
       Debtors shall pay Houlihan Lokey a cash fee of $500,000
       (the "Opinion Fee"), payable upon Houlihan's delivery of
       the Opinion, which will be fully creditable (to the extent
       previously paid on a timely basis) against the Sale
       Transaction Fee and Advisor Break-Up Fee. No portion of
       the Opinion Fee is contingent upon the consummation of the
       Sale Transaction or any conclusions set forth in the
       Opinion.

   (b) Sale Transaction Fee. Subject to provisions relating to a
       European Sale Transaction and an Infor Sale Transaction,
       upon the consummation of any Sale Transaction, the Debtors
       shall pay Houlihan Lokey a cash fee (the "Sale Transaction
       Fee") equal to i. For a price per share up to $1.55: 2.0%
       of Sale Transaction Value, plus ii. For a price per share
       above $1.55 to $1.85: 3.0% of such incremental Sale
       Transaction Value, plus iii. For a price per share in
       excess of $1.85: 5.0% of such incremental Sale Transaction
       Value. If a Sale Transaction is structured as a sale of
       assets or otherwise does not by its terms provide for a
       price per share to be paid or payable, or otherwise be
       distributed, in respect of a share of common stock of the
       Debtors, then the price per share shall be mutually agreed
       upon by Houlihan Lokey and the Debtors, acting in good
       faith and calculated based upon the Sale Transaction Value
       and the number of fully diluted shares outstanding.

   (c) European Sale Transaction Fee. Upon the consummation of a
       European Sale Transaction (independently Germany, Spain
       and UK), the Debtors shall, in lieu of the Sale
       Transaction Fee, pay Houlihan Lokey a cash fee ("European
       Sale Transaction Fee") of $500,000 for each European Sale
       Transaction; provided that, the European Sale Transaction
       Fee shall become payable only if one European Sale
       Transaction is consummated with such European Sale
       Transaction Fee being paid at the closing of the sale.

   (d) Infor Sale Transaction Fee. Upon the consummation of an
       Infor Sale Transaction, the Debtors shall, in lieu of the
       Sale Transaction Fee; pay Houlihan Lokey a cash fee
       ("Infor Sale Transaction Fee") of (i) $1,250,000 if the
       Infor Sale Transaction Value is equal to or above
       $40,000,000 or (ii) $1,000,000 if the Infor Sale
       Transaction Value is less than $40,000,000; provided that,
       if a Sale Transaction described in Section 2(a) of the
       Houlihan Engagement Letter is consummated prior to an
       Infor Sale Transaction, no Infor Sale Transaction Fee
       shall be payable or paid to Houlihan Lokey.

   (e) Financing Fee: The Houlihan Engagement Letter provides
       that upon the first closing of each Financing Transaction,
       the Debtors shall pay (directly from the gross proceeds
       thereof, if applicable) Houlihan Lokey a cash fee (each a
       "Financing Transaction Fee") equal to the sum of (i) 3%
       of the gross proceeds of any indebtedness or equity raised
       or committed and (ii) 3% of the original principal amount,
       plus accrued interest, unpaid fees and other amounts owed
       to Wells Fargo transferred by Wells Fargo in connection
       with any WF Financing Transaction; provided that, it is
       understood that in no event shall a Financing Transaction
       Fee be payable both under clause (i) and clause (ii) above
       with respect to the same indebtedness.

       Notwithstanding anything to the contrary set forth in the
       Houlihan Engagement Letter, Houlihan has agreed that any
       Financing Transaction Fee shall be limited to 50% of the
       total amount reached using the formula set forth above,
       and shall be payable only upon the consummation of a
       Sale Transaction.

   (f) Monthly Fee. The Debtors shall pay Houlihan Lokey in
       advance a Monthly Fee of $125,000, commencing in March
       2017 (timing subject to approval by the Court) and
       continuing on the 1st day of each month thereafter. If the
       Houlihan Engagement Letter is terminated before the
       Debtors has paid Houlihan Lokey at least three Monthly
       Fees, the Debtors hereby agrees to pay to Houlihan Lokey,
       on the effective date of such termination, the excess of
       $375,000 over the Monthly Fees actually paid to Houlihan
       Lokey hereunder.

   (g) Amounts Owed During Termination Tail Period. If the
       Houlihan Engagement Letter expires or is terminated for
       any reason, other than a termination by Houlihan Lokey,
       and the Debtors, and any of its subsidiaries or
       affiliates, or Wells Fargo consummates, or enters into an
       agreement in principle to engage in, and which
       subsequently closes at any time, any Transaction prior to
       the date that is twelve (12) months after such expiration
       or termination date (the "Tail Period") with any party
       which (i) Houlihan Lokey identified or contacted or with
       whom Houlihan Lokey, the Debtors or Wells Fargo had
       discussions regarding a potential Transaction during the
       term of the Houlihan Engagement Letter, or (ii) reviewed
       the information memorandum or any other written materials
       prepared by Houlihan Lokey or by the Debtors with the
       assistance of Houlihan Lokey concerning the Debtors, any
       of its subsidiaries and any proposed Transaction, Houlihan
       Lokey shall be entitled to receive each Sale Transaction
       Fee, European Sale Transaction Fee, Infor Sale Transaction
       Fee, and Financing Transaction Fee, as applicable, that
       otherwise would have been payable had the Houlihan
       Engagement Letter not expired or been terminated (w) upon
       the consummation of such Sale Transaction, (x) upon the
       consummation of the second European Sale Transaction, (y)
       upon consummation of such Infor Sale Transaction, and (z)
       upon the first closing of such Financing Transaction and
       upon each subsequent closing of a Financing Transaction,
       as applicable, as if no such expiration or termination had
       occurred.

   (h) Advisor Break-Up Fee. The Debtors shall pay Houlihan Lokey
       an advisory fee equal to 25% of any "termination fee,"
       "break-up fee," "topping fee," "expense reimbursement" or
       other form of compensation payable to the Debtors or any
       of its subsidiaries in cash or other assets, the amount of
       any deposit made to the Debtors or any of its subsidiaries
       in connection with a proposed Transaction, or the value of
       any option granted to the Debtors to purchase any
       securities or assets, in each case, which becomes payable
       to, forfeited to, or exercisable by the Debtors in the
       event that a proposed Transaction that is the subject of a
       definitive agreement entered into by the Debtors is
       terminated, abandoned or otherwise not consummated (the
       "Advisor Break-Up Fee"). Any Advisor Break-Up Fee payable
       pursuant to this provision shall be calculated net of
       all out-of-pocket third party fees, expenses and costs
       incurred by the Debtors to collect the compensation,
       judgment or other amount triggering such advisory fee,
       including fees and expenses of outside legal counsel.

Pre-petition, and in accordance with the Houlihan Engagement
Letter, the Debtors paid Houlihan Lokey the total amount of
$1,808,325.43, which consisted of two Monthly Fees, a European Sale
Transaction Fee and an Infor Sale Transaction Fee.

Adam Dunayer, managing director of Houlihan Lokey Capital, 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 (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.

Houlihan Lokey can be reached at:

     Adam Dunayer
     HOULIHAN LOKEY CAPITAL, INC.
     245 Park Avenue, 20th Floor
     New York, NY 10167
     Tel: (212) 497-4245
     Fax: 212-661-3070

                   About Ciber, Inc.

CIBER, Inc. -- http://www.ciber.com/-- is a global information
technology consulting, services and outsourcing company.

The Company and two other affiliates sought bankruptcy protection
on April 9, 2017 (Bankr. D. Del. Lead Case No. 17-10772). The
petition was signed by Christian Mezger, chief financial officer.

The Debtors listed total assets of $334.2 million and total
liabilities of $171.92 million as of September 30, 2016.

The Hon. Brendan Linehan Shannon presides over the case.

Morrison & Foerster LLP serves as lead bankruptcy counsel to the
Debtors, and Saul Ewing LLP serves as local counsel. The Debtors
have tapped Houlihan Lokey as investment banker, Alvarez & Marsal
as restructuring advisor, and Prime Clerk LLC as noticing and
claims agent.

On April 19, 2017, the U.S. Trustee appointed three creditors to
serve in the official unsecured creditors committee in the Debtor's
case.


CLEAR LAKE: Taps J. Carter as Real Estate Broker
------------------------------------------------
Clear Lake Development, LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of Mississippi to hire a real
estate broker.

The Debtor proposes to hire J. Carter Real Estate LLC to facilitate
the sale of its real property.  The property is an 18.5-acre of
unimproved land located along East McHenry Road, Stone County,
Mississippi.

The firm will get a commission of 6% of the gross sales price of
the property at closing.

Joel Carter Jr., a real estate broker, disclosed in a court filing
that he and his firm do not hold or represent any interest adverse
to the Debtor's bankruptcy estate.

The firm can be reached through:

     Joel Carter Jr.
     J. Carter Real Estate, LLC
     4313 14th Street
     Gulfport, MS 39501

                  About Clear Lake Development

Clear Lake Development, LLC of Biloxi, Mississippi, filed a
voluntary petition under Chapter 11 of the Bankruptcy Code (Bankr.
S.D. Miss. Case No. 17-50392) on March 6, 2017. The petition was
signed by Bernard Favret, member.

The Debtor is represented by Patrick A. Sheehan, Esq., of Sheehan
Law Firm, PLLC. Judge Katharine M. Samson presides over the case.

As of March 6, 2017, the Debtor estimated assets of less than $1
million and liabilities of $1 million to $10 million.


COBALT INTERNATIONAL: Enters Definitive Documents With Investors
----------------------------------------------------------------
On April 24, 2017, Cobalt International Energy, Inc., entered into
definitive documents in connection with, and consummated, a debt
exchange transaction with certain holders of the Company's
outstanding 2.625% Convertible Senior Notes due 2019 and 3.125%
Convertible Senior Notes due 2024.  The Transaction consisted of
the issuance by the Company of $178,620,000 aggregate principal
amount of its 7.750% Second-Lien Senior Secured Notes due 2023 to
Holders in exchange for $6,436,000 aggregate principal amount of
2019 Notes and $296,309,000 aggregate principal amount of 2024
Notes held by the Holders. As a result of the Transaction, the
aggregate principal face amount of the Company's outstanding
long–term debt has been reduced by approximately $124.1 million.
In addition, after giving effect to Transaction and the Company's
other debt exchanges in December 2016 and January 2017, the
principal face amount outstanding under the 2019 Notes and the 2024
Notes has been reduced by $310.4 million in the aggregate.

A full-text copy of Form 8-K is available for free at:
https://is.gd/8QJGhl

                About Cobalt International

Cobalt International Energy, Inc., is an independent exploration
and production company with operations currently focused in the
deepwater U.S. Gulf of Mexico.  In January 2016, the Company
achieved initial production of oil and gas from the Heidelberg
field.  The Company's exploration efforts in the U.S. Gulf of
Mexico have resulted in four oil and gas discoveries including the
North Platte, Shenandoah, Anchor, and Heidelberg fields, each of
which are in various stages of appraisal and development.  The
Company also has a non-operated interest in the Diaba Block
offshore Gabon.

Cobalt International reported a net loss of $2.34 billion on
$16.80
million of revenues for the fiscal year ended Dec. 31, 2016,
compared to a net loss of $694.43 million on $nil of revenues for
the fiscal year ended December 31, 2015.

Ernst & Young LLP, in Houston, Texas, issued a "going concern"
qualification on the consolidated financial statements for the
year
ended Dec. 31, 2016, stating that the Company has near-term
liquidity constraints that raises substantial doubt about its
ability to continue as a going concern.


COLORFX INC: U.S. Trustee Forms 4-Member Committee
--------------------------------------------------
The Office of the U.S. Trustee on May 5 appointed four creditors to
serve on the official committee of unsecured creditors in the
Chapter 11 case of ColorFX, Inc.

The committee members are:

     (1) Cellmark Paper Inc.
         4901 Alexander Street
         Commerce, CA 90040
         By: Mike Silvestri
         Email: mike.silvestri@cellmark.com
         Tel: 310-503-9857

         or Ronald P. Slates, Esq.
         Email: rslates2@rslateslaw.com
         Tel: (213) 624-1515

     (2) ICP Industrial, Inc. (dba Nicoat)
         1600 Glendale Avenue
         Itasca, IL 60143
         By: David J. Lorey
         Email: dlorey@icpindustrial.com
         Tel: (630) 227-1670

     (3) Toyo Ink America, LLC
         1225 N. Michael Drive
         Wood Dale IL 60191
         By: Raeann Lillquist
         Email: rlillquist@ytoyoink.com
         Tel: 630-930-5100 ext. 2031

         or Scott N. Schreiber, Esq.
         Email. sshreiber@clarkhill.com
         Tel: (312) 985-5595

     (4) Uline Inc.
         12575 Uline Dr.
         Pleasant Prarie, WI 53158
         By: Kurt Albright
         Email: albright@uline.com
         Tel: 847-473-3000 ext. 6746

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 ColorFX Inc.

ColorFX, Inc. filed a Chapter 11 bankruptcy petition (Bankr. C.D.
Cal. Case No. 17-10830) on March 31, 2017.  The Hon. Victoria S.
Kaufman presides over the case.  Lewis R. Landau, Esq., 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 Yolanda
Avedissin, president.


COMPREHENSIVE VASCULAR: Has Approval to Use Cash Collateral
-----------------------------------------------------------
Judge Mary Grace Diehl of the U.S. Bankruptcy Court for the
Northern District of Georgia entered a Consent Order authorizing
Comprehensive Vascular Surgery of Georgia, Inc. to use the cash
collateral in which RiverSource Life Insurance Co. of New York and
Cardinal Health may have an interest.

The Debtor is authorized to use cash collateral during the
administration of its bankruptcy case for purposes of continued
business operations in the ordinary course of business and
administrative expenses of the bankruptcy.

The Debtor is directed to continue to make timely monthly payments
to RiverSource Life Insurance under the Loan Documents. RiverSource
Life Insurance is granted valid, attached, choate, enforceable,
perfected and continuing security interests in and liens upon all
post-petition assets of the Debtor of the same type and to the same
extent and validity as secured the Debtor's indebtedness to
RiverSource Life Insurance prior to the Petition Date. The priority
of the Adequate Protection Liens upon the post-petition collateral
will be the same priority as the interests of RiverSource Life
Insurance  in and upon the Collateral.

The Debtor is also directed to maintain insurance coverage
consistent with what is required in the Loan Documents, and deliver
to RiverSource Life Insurance a current certificate of insurance on
the collateral, and provide RiverSource Life Insurance with any and
all notices under the insurance policy.

The Debtor's authority to use the cash collateral of Cardinal
Health is conditioned on the following terms:

     (a) the Debtor amends its schedules to reflect that Cardinal
Health has a secured claim in the amount of $6,452.63 as of the
Petition Date, and

     (b) timely pays all amounts owing to Cardinal Health that
arise in the administrative period of this bankruptcy case.

Cardinal Health is granted post-petition replacement liens to the
same extent, validity and priority as the security interests
Cardinal Health held as of the Petition Date.

A full-text copy of the Consent Order, dated April 27, 2017, is
available at https://is.gd/NfkXM2


          About Comprehensive Vascular Surgery of Georgia

Comprehensive Vascular Surgery of Georgia, Inc. provides in-patient
and out-patient vascular surgery services and related diagnostic
evaluation and therapeutic services.

Comprehensive Vascular Surgery of Georgia, Inc., filed a Chapter 11
petition (Bankr. N.D. Ga. Case No. 17-53761) on March 1, 2017.  The
Debtor estimated $1 million to $10 million in assets and
liabilities.  The petition was signed by Albert T. Tagoe, M.D.,
CEO.  

The Debtor is represented by Bryan E. Bates, Esq. at Dentons US LLP
as counsel. The Debtor hires Shane Investment Property Group, LLC,
as commercial real estate broker.


CONCO INC: Delfasco Can't Buy Stocks Until 2019, 6th Cir. Says
--------------------------------------------------------------
Kyle Jahner, writing for Bankruptcy Law360, reports that the Sixth
Circuit rejected an appeal by Conco Inc.'s shareholders to allow
main competitor Delfasco LLC to buy the Company.

The Law360 report states that the Sixth Circuit affirmed the
findings of bankruptcy and district courts that the sale would
breach a court-confirmed Chapter 11 reorganization plan, but
disagreed with the bankruptcy court's suggestion that the relevant
language was unambiguous.

This matter is before the court on appeal from a February 18, 2016
Memorandum Opinion and Order of the United States Bankruptcy Court
for the Western District of Kentucky in the Chapter 11 bankruptcy
case In re Conco, Inc., No. 12-34933-jal (Bankr. W.D. Ky.).

In that opinion and order, the Bankruptcy Court interpreted Conco
Inc.'s Confirmed Plan to prohibit the sale of the ESOP-held Conco
stock from being sold or transferred through December 31, 2018, and
enjoined any such sale until that time.  The United States District
Court for the Western District of Kentucky affirmed, finding that
the Bankruptcy Court properly found that the Confirmed Plan
prohibited the sale of the Equity Security Interests through
December 31, 2018, and the Disclosure Statement containing
identical language was adequate.

Regarding the Equity Security Interests of the Debtor, the
Confirmed Plan provides:

     "On the Effective Date, holders of equity securities in the
Debtor shall retain their interests as in existence immediately
prior to the Effective Date. Between Confirmation and the Effective
Date, the ESOP shall be amended to provide that the Debtor may not
contribute money or any other property to the ESOP, nor repurchase
any employee-owned equity securities through December 31, 2018, to
the extent allowed by applicable law."

After Confirmation, Delfasco made offers to the ESOP Trustees and
the Conco board of directors to purchase all of the Equity Security
Interests. These offers were not accepted.

On July 1, 2015, Delfasco, et al., filed a complaint against Conco,
the Board of Directors of Conco, Inc., the ESOP, and the Conco ESOP
Trustees, asserting two claims, one for a declaration that the
Conco ESOP Trustees have breached their fiduciary duties under
ERISA by not evaluating and responding to offers by Delfasco to
purchase the Equity Security Interests (Count I), and one for
injunctive relief to remove the ESOP Trustees and name one or more
independent trustees (Count II).

The Sixth Circuit found that since the proper standard of review is
abuse of discretion, and the Bankruptcy Court did not abuse its
discretion, the Sixth Circuit affirmed the Bankruptcy Court's
opinion and order.

The Sixth Circuit held that the two sentences that restrict the
sale of Equity Security Interests do not appear to be unambiguous
as the Bankruptcy Court suggests.  The Confirmed Plan clearly
prevents the sale of Equity Security Interests to the Debtor, but
is either silent or ambiguous as to whether the Equity Security
Interests can be sold to a third party.  Therefore, under Kentucky
contract law, which governs the Confirmed Plan, "if a contract is
silent on a certain point, the law will imply an obligation to
carry out the purpose for which the contract was made," the Sixth
Circuit held.

The Sixth Circuit added that Bankruptcy Court incorrectly concluded
that the Confirmed Plan language was unambiguous as to whether the
sale of the Equity Security Interests can be sold to third parties.
Nevertheless, the Sixth Circuit held that the Bankruptcy Court
properly relied on its understanding of the two years of plan
negotiations that led to the Confirmed Plan to determine that the
intent of the parties was to prohibit the sale of Equity Security
Interests to Delfasco so that Conco could remain as a going concern
during the administration of the Confirmed Plan.

The Bankruptcy Court did not abuse its discretion when it found
that the Confirmed Plan restricted the sale of Equity Security
Interests through December 31, 2018, the Sixth Circuit concluded.

The appeals case is TOM HARPER; SANDRA KRUMMA; PEGGY SUE LEAKE;
SAMUEL ZANE LEAKE; JON SOUDER; CONCO ACQUIREMENT, LLC; DELFASCO
LLC, Appellants, v. THE OVERSIGHT COMMITTEE; CONCO, INC.,
Appellees, No. 16-6166 (6th Cir.).

A full-text copy of the Sixth Circuit's Opinion dated April 28,
2017, is available at https://is.gd/6BtxiK from Leagle.com.

ARGUED: David S. Kaplan, Esq. -- dkaplan@kplouisville.com -- KAPLAN
& PARTNERS LLP, Louisville, Kentucky, for Appellants Harper,
Krumma, Leake, and Souder. Cory J. Skolnick, Esq. --
cskolnick@fbtlaw.com -- FROST BROWN TODD LLC, Louisville, Kentucky,
for Appellants Delfasco and Conco Acquirement.

James R. Irving, Esq. -- jirving@bgdlegal.com -- BINGHAM GREENEBAUM
DOLL LLP, Louisville, Kentucky, for Appellee Oversight Committee.

Neil C. Bordy, Esq. -- bordy@derbycitylaw.com -- SEILLER WATERMAN
LLC, Louisville, Kentucky, for Appellee Conco, Inc.

ON BRIEF: David S. Kaplan, Casey L. Hinkle, Esq. --
chinkle@kplouisville.com -- KAPLAN & PARTNERS LLP, Louisville,
Kentucky, for Appellants Harper, Krumma, Leake, and Souder.

Cory J. Skolnick, John S. Egan, Esq. -- jegan@fbtlaw.com -- Edward
M. King, Esq. -- tking@fbtlaw.com -- FROST BROWN TODD LLC,
Louisville, Kentucky, Gilbert Backenroth, Esq. --
gbackenroth@hahnhessen.com -- HAHN & HESSEN LLP, New York, New
York, for Appellants Delfasco and Conco Acquirement.

James R. Irving, John K. Bush, C.R. Bowles, Jr., BINGHAM GREENEBAUM
DOLL LLP, Louisville, Kentucky, for Appellee Oversight Committee.

Neil C. Bordy, Keith J. Larson, SEILLER WATERMAN LLC, Louisville,
Kentucky, for Appellee Conco, Inc.

Conco, Inc., sought protection under Chapter 11 of the Bankruptcy
Code on Nov. 3, 2012 (Bankr. W.D. Ky., Case No. 12-34933).  The
Debtor's counsel is Neil Charles Bordy, Esq., at Seiller Waterman
LLC, in Louisville, Kentucky.  The petition was signed by Gilbert
Everson, CEO.


CONFIE SEGUROS: Moody's Lowers Corp. Family Rating to Caa1
----------------------------------------------------------
Moody's Investors Service has downgraded the corporate family
rating of Confie Seguros Holding II Co. (Confie) to Caa1 from B3
and the probability of default rating to Caa-PD from B3-PD. The
downgrade was based on the company's decline in earnings over the
past year, along with its recent announcement that it will delay
publishing its 2016 audited financial statements and will restate
certain figures for 2015. The rating agency also downgraded the
company's first-lien credit facilities to B3 from B2, and its
second-lien term loan to Caa3 from Caa2 (see list below). The
rating outlook for Confie is stable.

RATINGS RATIONALE

The rating action reflects Confie's weaker earnings over the past
year, substantial debt burden and uncertainty regarding the
financial statements. The company has experienced declining
business volumes in portions of its retail, general agency and
service operations during the past year, partly offset by cost
saving initiatives. The weaker earnings have pushed the company's
pro forma debt-to-EBITDA ratio above 8x per Moody's estimates,
which include standard accounting adjustments. The rating agency
believes Confie has taken steps to stabilize its revenues and
EBITDA over the next few quarters.

Since being purchased by ABRY Partners in November 2012, Confie has
completed in excess of 80 acquisitions, mostly modest-sized
personal lines brokers and larger managing general agents. Such
rapid growth has strained certain company operations, processes and
controls, contributing to the delay/restatement of the 2016/2015
financial reports. Moody's expects that Confie will achieve a
postponement of financial reporting requirements under its credit
agreement, will remediate any outstanding process/control issues
and will provide the required financial statements under a revised
schedule. The rating agency believes the company has adequate
liquidity, including cash on hand and borrowing capacity under its
revolving credit facility, to manage through this period.

Confie is a leading broker of non-standard auto insurance focused
on the Hispanic community, with operations primarily on the West
Coast and in the South (mainly Texas), as well as some in the
Southwest, Midwest and Northeast. The company's aggressive
acquisition strategy has led to high financial leverage and modest
interest coverage. The high volume of acquisitions heightens the
company's exposure to goodwill impairments as well as liabilities
arising from errors and omissions in the delivery of professional
services.

Moody's cited the following factors that could lead to a rating
upgrade for Confie: (i) successful remediation of process/control
issuers and completion of audited financial statements, (ii)
debt-to-EBITDA ratio below 7.5x, (iii) (EBITDA - capex) coverage of
interest exceeding 1.2x, and (iv) free-cash-flow-to-debt ratio
exceeding 2%.

The following factors could lead to a rating downgrade: (i)
debt-to-EBITDA ratio above 9x, (ii) (EBITDA - capex) coverage of
interest below 1x, or (iii) negative free cash flow.

Moody's has downgraded following ratings assessments, (outstanding
debt amounts as of March 31, 2017):

Corporate family rating to Caa1 from B3;

Probability of default rating to Caa1-PD from B3-PD;

$90 million ($23 million outstanding) first-lien revolving credit

facility maturing in 2021 to B3 (LGD3) from B2 (LGD3);

$663 million first-lien term loan maturing in 2022 to B3 (LGD3)
from B2 (LGD3);

$261 million second-lien term loan maturing in 2019 to Caa3
(LGD5) from Caa2 (LGD5).

The first-lien facilities have a springing maturity ahead of the
second-lien term loan in case the latter is not extended/replaced.
The rating outlook for Confie is stable.

The principal methodology used in these ratings was Insurance
Brokers and Service Companies published in December 2015.

Confie is the leading US personal lines insurance broker focused on
the Hispanic community, a growing segment of the US population. The
company's primary product offering is non-standard auto insurance,
which provides coverage to drivers who find it difficult to
purchase standard or preferred auto insurance due to driving
record, claims history, vehicle type or limited financial
resources. The company also sells modest amounts of other personal
insurance and small commercial insurance. Confie generated revenues
of nearly $500 million for the 12 months through September 2016.


COPIA PARTNERS: Wants to Utilize Cash Collateral on Interim Basis
-----------------------------------------------------------------
Copia Partners LLC requests the U.S. Bankruptcy Court for the
Western District of Tennessee to be permitted to use the cash
collateral pledged to Pinnacle Bank as First Lien Holder and Van
Menard as Second Lien Holder on an interim basis pending a final
hearing.

The Debtor has pledged to Pinnacle Bank and Van Menard, a secured
interest in all accounts receivable and inventory.

Pending confirmation of the its Chapter 11 plan, the Debtor intends
to use the cash collateral, including accounts receivable and the
proceeds from the sale of inventory, and all assets and other
property, in order to continue to operate the business by paying
regular ordinary and necessary business expenses. The Proposed
Budget contemplates total monthly expenses in the aggregate sum of
$329,800.

The Debtor asserts that it needs to effectively reorganize in its
Chapter 11 proceeding, but without the use of cash collateral, they
will not be able to operate the business, thereby eliminating any
potential income to be used to repay creditors.

A full-text copy of the Debtor's Motion, dated April 25, 2017, is
available at https://is.gd/Z2zCFn

A copy of the Debtor's Budget is available at https://is.gd/UyO4MZ


                          About Copia Partners LLC

Founded in 2012, Copia Partners -- http://www.copiaproducts.com/--
is a manufacturer  of consumable licensed products for babies and
disposable tablewares.  The Company's products include baby wipes,
baby bottles, pacifiers and utensils.  

Copia Partners LLC filed a Chapter 11 petition (Bankr. W.D. Tenn.
Case No. 17-23736), on April 26, 2017. The petition was signed by
Wade Whitley, CEO. The case is assigned to Judge Jennie D. Latta.
The Debtor is represented by Steven Lee Lefkovitz, Esq. at
Lefkovitz & Lefkovitz. At the time of filing, the Debtor had $1.16
million in assets and $2.29 million in liabilities.


CORINTHIAN COLLEGES: Trustee Commences 120+ Avoidance Actions
-------------------------------------------------------------
Matt Chiappardi, writing for Bankruptcy Law360, reports that Craig
R. Jalbert, the distribution trustee for Corinthian Colleges Inc.'s
Chapter 11 case, launched a campaign of avoidance actions starting
Friday, April 28, seeking to claw back more than $1 million in
payments made before the defunct for-profit educator filed for
bankruptcy protection amid intense fire from regulators.

More than 120 actions poured into the Delaware bankruptcy court
docket on Friday and Monday from distribution trustee Craig R.
Jalbert, seeking to get back what are known as preference payments,
monetary transfers made during the 90-day period before a debtor
enters court protection, according to Law360.

While many of the lawsuits seek amounts in the $20,000 to $50,000
range, several are in the six figures and the total amount exceeds
$1 million, with the potential to push higher as more are filed,
Law360 reveals.

                  About Corinthian Colleges

Corinthian Colleges, Inc., et al., were founded in February 1995
and through acquisitions became one of the largest for-profit
post-secondary education companies in the U.S. and Canada.  In
January 2010, Corinthian purchased Heald Capital LLC, which
operated Heald College, a 150 year-old regionally-accredited
institution with 12 campuses.

Corinthian Colleges, Pegasus Education, Inc., and 23 affiliated
entities filed voluntary Chapter 11 petitions (Bankr. D. Del. Lead
Case No. 15-10952) on May 4, 2015, to complete an orderly wind
down of operations.  The cases are jointly administered under Case
No. 15-10952.  Judge Kevin J. Carey presides over the case.  

Corinthian Colleges, Inc., disclosed $721,596,789 in assets and
$2,929,448,278 in liabilities as of the Chapter 11 filing.

The Debtors tapped Richards, Layton & Finger, P.A., as counsel;
FTI Consulting, Inc., as restructuring advisors;
PricewaterhouseCoopers, LLC, as tax advisors; and Rust
Consulting/Omni Bankruptcy as claims and noticing agent.

The U.S. Trustee for Region 3 formed an Official Committee of
Unsecured Creditors and an Official Committee of Student
Creditors. The Creditors Committee retained Brown Rudnick LLP and
Rosner Law Group as attorneys.  The Student Committee tapped
Robins Kaplan LLP and Poslinelli PC as attorneys.

                       *     *     *

The Debtors closed each of their campus locations effective as of
April 27, 2015, and immediately began the process of liquidating
their assets and winding down operations.

The effective date of the Debtors' Third Amended and Modified
Combined Disclosure Statement and Chapter 11 Plan of Liquidation
was Sept. 21, 2015.


CPG INT'L: Moody's Assigns B2 Rating to New $603MM 1st Lien Loan
----------------------------------------------------------------
Moody's Investors Service assigned a B2 rating to CPG International
LLC's proposed $603 million first lien senior secured term loan due
May 2024. Moody's also affirmed the company's B3 Corporate Family
Rating (CFR), B3-PD Probability of Default Rating (PDR), and the
Caa2 rating on CPG's $315 million of senior unsecured notes due
October 2021. The ratings outlook remains stable.

CPG plans to extend the maturity of its $603 million first lien
term loan to May 2024 from September 2020. The amendment also
includes the modification of certain provisions, including
unsecured debt, liens and investment baskets, the debt incurrence
test, and permitted acquisitions to allow for additional
flexibility. The contemplated transaction is debt and interest
expense neutral in nature. Earlier in March 2017, the company
amended its ABL revolving credit facility (unrated), increasing
capacity to $150 million from $125 million and extending the
maturity to March 2022 from September 2018.

The ensuing extended debt maturity profile is credit positive from
a liquidity perspective. The rating affirmations reflect CPG's key
credit metrics that are broadly in line with similarly rated peers,
including relatively high financial leverage (Moody's-adjusted debt
to EBITDA of 6.7x) and modest interest coverage (EBITA to interest
of 1.8x) in the context of the cyclical industry. Over the next 12
to 18 months, Moody's expects favorable conditions in CPG's
repair/remodel and residential end markets will continue to drive
revenue and earnings growth, allowing the company to de-lever below
6.0x.

The following is a summary of Moody's ratings and the rating
actions for CPG International LLC:

$603 million first lien senior secured term loan due May 2024,
assigned B2 (LGD3);

Corporate Family Rating, affirmed B3;

Probability of Default Rating, affirmed B3-PD;

$315 million senior unsecured notes due 2021, affirmed Caa2
(LGD5);

The ratings outlook remains stable.

The B2 rating for the company's existing $625 million senior
secured term loan due 2020 has not been changed and will be
withdrawn upon close of the transaction.

RATINGS RATIONALE

The B3 CFR reflects CPG's high financial leverage of approximately
6.7x on a Moody's-adjusted debt to EBITDA basis (December 2016),
including a debt burden of $920 million that exceeds the company's
revenue by about one and a half times. The ratings take into
account the competition that CPG faces in the low maintenance
building products segment, and exposure to the cyclical residential
and repair/remodeling end markets. Additionally, the ratings
incorporate the potential volatility in CPG's margins, cash flows
and liquidity due to its exposure to changes in raw material costs.
The rating favorably considers CPG's solid market position and
current positive trends in the residential, repair/remodel, and
commercial construction markets that are supporting revenue and
earnings growth, as well as its good free cash flow generation. The
ratings also incorporate Moody's expectations that over the next 12
to 18 months, the company's credit metrics will continue to improve
through positive operating trends and earnings growth at stable
margins.

The stable ratings outlook reflects Moody's expectation that the
company will continue to demonstrate high single digit revenue
growth at stable margins, supported by healthy end market demand
and new product introductions, and de-lever to less than 6.0x on a
Moody's-adjusted debt to EBITDA basis over the next 12 to 18
months.

The company has a good liquidity profile, supported by $40 million
of cash balances and our expectation of free cash flow generation
in the $30 to $40 million range. This is supplemented by revolver
availability in excess of 50% of its capacity and flexibility under
the springing financial covenant in the credit agreement, as well
as the aforementioned extended debt maturity profile.

An upward rating consideration could be warranted if the company
demonstrates steady revenue growth at stable operating margins,
sustains its debt to EBITDA below 5.5x and EBITA to interest
coverage above 2.0x, and maintains robust liquidity.

Ratings could be downgraded if revenues and earnings decline
materially due to weakness in demand for key products. Lower
ratings could also result if the company were to undertake
debt-financed acquisitions or implement aggressive shareholder
return policies, such as debt-funded distributions, or if liquidity
were to weaken. Rating pressure could also occur if the company's
debt to EBITDA is sustained above 7.5x, or if EBITA to interest
falls below 1.2x.

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

CPG International LLC, headquartered in Chicago, Illinois, is a
leading manufacturer of premium, low maintenance building products
for residential (AZEK and TimberTech segments), commercial
(Scranton), and industrial (Vycom) markets in the U.S. and Canada.
The company's product offerings include deck, trim, rail, pavers,
partitions, lockers, and plastic sheet products. The company was
acquired by Ares Management and Teachers' Private Capital in
September 2013. In the LTM period ended December 31, 2016, CPG
generated approximately $617 million of revenue.


CPI INTERNATIONAL: S&P Lowers Rating on Revolver & Term Loan to 'B'
-------------------------------------------------------------------
S&P Global Ratings lowered its issue-level rating on CPI
International Inc.'s first-lien revolver and term loan to 'B' from
'B+' and removed the rating from CreditWatch, where S&P placed it
with negative implications on Feb. 27, 2017.

At the same time, S&P revised its recovery rating on the company's
first-lien debt to '3' from '2' because of the increase in its
amount of first-lien debt following the recent refinancing.  The
'3' recovery rating indicates S&P's expectation for meaningful
(50%-70%; rounded estimate: 50%) recovery in a default scenario.

Additionally, S&P affirmed its 'CCC+' issue-level rating on the
company's $100 million second-lien term loan due April 2022.  The
'6' recovery rating remains unchanged, indicating S&P's expectation
for negligible (0%-10%; rounded estimate: 5%) recovery in a default
scenario.

All of S&P's other ratings on CPI remain unchanged.

The company completed the refinancing of its debt on March 17,
2017, and used the proceeds from a $128 million add-on to its
existing first-lien term loan ($420 million total outstanding after
the refinancing), a $100 million second-lien term loan, and cash on
hand to refinance its $215 million of unsecured notes and $28
million second-lien term loan.  The company also increased the size
of its revolver to $35 million from $30 million.

The refinancing of the unsecured notes triggered a provision in the
first-lien credit facility that extends the maturity dates of the
revolver and first-lien term loan to 2019 and 2021, respectively.
The refinancing also lowered the company's interest expense and
slightly reduced its debt, though it doesn't materially change
S&P's expectations for CPI's credit ratios over the next 12
months.

The ratings on CPI reflect S&P's expectation that the company's
revenue and earnings will increase modestly over the next 12
months, driven by strong demand in its communications and radar and
electronic warfare segments and stabilizing conditions in its
medical segment.  S&P expects CPI's credit ratios to improve over
the next 12 months because of the improvement in its revenue and
earnings.

                         RECOVERY ANALYSIS

   -- S&P has completed its recovery analysis following the recent

      refinancing and--as S&P indicated in its release in
      February--the increase in the company's amount of first-lien

      debt has led S&P to revise its recovery rating on the
      revolver and first-lien term loan to '3' from '2' and lower
      S&P's issue-level rating on the debt to 'B' from 'B+'.  
      S&P's '6' recovery rating and 'CCC+' issue-level rating on
      CPI's second-lien term loan remain unchanged.

   -- The company's capital structure now comprises a $35 million
      revolving credit facility due August 2019, a $420 million
      secured first-lien term loan due April 2021, and a $100
      million second-lien term loan due April 2022.

   -- The only material change in the terms of the new debt from
      S&P's initial analysis was lower interest rate spreads,
      which did not significantly impact S&P's analysis.

   -- S&P has used an EBITDA multiple valuation, applying a 5x
      multiple to its estimated emergence EBITDA.  Other default
      assumptions include the following: LIBOR rising to 250 basis

      points (bps) and an 85% draw on the revolver at default.

Simplified waterfall

   -- Emergence EBITDA: $54.3 million
   -- Multiple: 5.0x
   -- Gross recovery value: $244.5 million
   -- Net recovery value for waterfall after admin. expenses (5%):

      $232.3 million
   -- Obligor/nonobligor valuation split: 75%/25%
   -- Estimated first-lien claim: $446.1 million
      -- Recovery range: 50%-70% (rounded estimate: 50%)
   -- Estimated second-lien claim: $104.9 million
      -- Recovery range: 0%-10% (rounded estimate: 5%)

RATINGS LIST

CPI International Inc.
Corporate Credit Rating                B/Stable/--

Ratings Lowered; CreditWatch Action; Recovery Ratings Revised
                                        To          From
CPI International Inc.
First-lien                             B           B+/Watch Neg
  Recovery Rating                       3(50%)      2(70%)

Ratings Affirmed

CPI International Inc.
$100M 2nd-Ln Trm Ln Due April 2022     CCC+
  Recovery Rating                       6(5%)

Ratings Withdrawn
                                        To          From
CPI International Inc.
$28M 2nd-Ln Trm Ln Due Nov. 2017       NR          CCC+
  Recovery Rating                       NR          6(5%)
$215M Sr. Unsecd Nts Due Feb. 2018     NR          CCC+
  Recovery Rating                       NR          6(5%)


CYPRESS WAY: Taps Robinson Brog as Legal Counsel
------------------------------------------------
Cypress Way LLC and BCH Capital LLC seek approval from the U.S.
Bankruptcy Court for the Southern District of New York to hire
legal counsel in connection with their Chapter 11 cases.

The Debtors propose to hire Robinson Brog Leinwand Greene Genovese
& Gluck P.C to, among other things, give legal advice regarding
their duties under the Bankruptcy Code, negotiate with creditors,
and assist in the preparation of a plan of reorganization.

The hourly rates charged by the firm range from $400 to $665 for
shareholders, $250 to $465 for associates, and $175 to $300 for
paralegals.

Prior to the Petition Date, the Debtors engaged the firm to prepare
their bankruptcy filing.  On March 20, FIA Capital Partners LLC, on
behalf of the Debtors, paid the firm a retainer fee in the amount
of $6,717 with respect to BCH and $11,717 with respect to Cypress.


A. Mitchell Greene, Esq., at Robinson, disclosed in a court filing
that the firm is a "disinterested person" as defined in section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     A. Mitchell Greene, Esq.
     Robinson Brog Leinwand Greene
     Genovese & Gluck P.C.
     875 Third Avenue
     New York, NY 10022
     Phone: (212) 603-6300
     Fax: (212) 956-2164
     Email: amg@robinsonbrog.com

                      About Cypress Way LLC

Cypress Way LLC owns a multi-family apartment complex located at
3025 Sunrise Highway, Islip Terrace, New York.  BCH Capital LLC
owns 100% of the interest in Cypress.

Cypress filed a Chapter 11 petition (Bankr. S.D.N.Y. Case No.
17-22383) on March 15, 2017.  The petition was signed by David
Goldwasser, manager.  At the time of filing, Cypress had assets and
liabilities estimated to be between $1 million to $10 million
each.

BCH also filed a voluntary petition (Bankr. S.D.N.Y. Case No.
17-22384) on March 15, 2017.  The cases are jointly administered
and are assigned to Judge Robert D. Drain.

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


CYTORI THERAPEUTICS: SEC Grants Confidential Information Treatment
------------------------------------------------------------------
Cytori Therapeutics, Inc., submitted an application under Rule
24b-2 requesting confidential treatment for information it excluded
from the Exhibits to a Form 10-K filed on March 24, 2017.

Based on representations by Cytori Therapeutics, Inc., that this
information qualifies as confidential commercial or financial
information under the Freedom of Information Act, 5 U.S.C.
552(b)(4), the Division of Corporation Finance has determined not
to publicly disclose it.

                        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 with 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.

As of Sept. 30, 2016, Cytori had $36.84 million in total assets,
$23.17 million in total liabilities and $13.67 million in total
stockholders' equity.

KPMG LLP, in San Diego, California, issued a "going concern"
qualification on the consolidate from operations and liquidity
position raises substantial doubt about its ability to continue as
a going concern.


CYTOSORBENTS: CEO Touts Ambitious Plans for 2017
------------------------------------------------
CytoSorbents Corporation, a critical care immunotherapy leader
commercializing its CytoSor blood purification technology to treat
deadly inflammation in critically-ill and cardiac surgery patients
around the world, issued a stockholder letter from its 2016 Annual
Report from its Chief Executive Officer, Dr. Phillip Chan.

The letter states, "CytoSorbents Corporation spoke last year of
driving towards the inflection point. After achieving record
CytoSorb sales of $8.2 million last year, helping to save many
lives in more than 20,000 treatments, and numerous accomplishments
through the first quarter of this year, we believe we are now
well-positioned to drive the next phase of our evolution into a
potentially very profitable and visible, high margin disposables
pure play that can transform medical care.  Specifically, we are
targeting the following major milestones.

     1. Continued Strong Year-over-Year Revenue Growth

     2. Achievement of Operating Profitability Within One to Two
Years

     3. Bringing the Story Home to the U.S. – REFRESH 2 Cardiac
Surgery Trial

     4. Enhanced Stock Profile with Increased Liquidity and
Institutional Ownership

We have ambitious plans for 2017 across a broad front and are now
well-positioned, with important recent catalysts and funding, to be
able to target these goals aggressively. We are a unique high
margin disposables pure play with an approved product and growing
revenue in multi-billion dollar markets; high operating leverage
with the prospects of near-term profitability; tremendous
technology validation seen by clinical usage, major strategic
partnerships, and government funding; and the potential for U.S.
approval in the next several years. For these reasons, we believe
we bring an uncommon value to investors. We look forward to
continuing this exciting journey with all of you: our patients and
physicians, our customers, our partners, our stockholders, and our
CytoSorbents family. Thank you again for all of your support."

A full-text copy of the press release is available at:
https://is.gd/pAWtUh

                     About Cytosorbents

Cytosorbents Corporation is engaged in critical care immunotherapy
commercializing its CytoSorb blood purification technology to
reduce deadly uncontrolled inflammation in hospitalized patients
around the world, with the goal of preventing or treating multiple
organ failure in life-threatening illnesses.  The Company, through
its subsidiary CytoSorbents Medical Inc. (formerly known as
CytoSorbents, Inc.), is engaged in the research, development and
commercialization of medical devices with its blood purification
technology platform which incorporates a proprietary adsorbent,
porous polymer technology.  The Company, through its European
Subsidiary, conducts sales and marketing related operations for
the
CytoSorb device.  CytoSorb, the Company's flagship product, is
approved in the European Union and marketed in and distributed in
thirty-two countries around the world, as a safe and effective
extracorporeal cytokine absorber, designed to reduce the "cytokine
storm" that could otherwise cause massive inflammation, organ
failure and death in common critical illnesses such as sepsis,
burn
injury, trauma, lung injury, and pancreatitis.  CytoSorb is also
being used during and after cardiac surgery to remove inflammatory
mediators, such as cytokines and free hemoglobin, which can lead
to
post-operative complications, including multiple organ failure.  In
March 2011, the Company received CE Mark approval for its CytoSorb
device.

CytoSorbents Corporation recognized a net loss of $11.93 million on
$9.52 million of total revenue for the year ended Dec. 31, 2016,
compared to a net loss of $8.13 million on $4.79 million of total
revenue for the year ended Dec. 31, 2015.  As of Dec. 31, 2016,
Cytosorbents had $9.69 million in total assets, $10.16 million in
total liabilities and a total stockholders' deficit of $474,000.


DART MUSIC: Taps Heritage Global to Market Assets
-------------------------------------------------
Dart Music, Inc. seeks approval from the U.S. Bankruptcy Court for
the Middle District of Tennessee to hire Heritage Global Partners,
Inc.

The firm will assist the Debtor in the marketing and sale of
substantially all of its assets at auction.  

HGP will not charge the Debtor a commission; its fee will be paid
solely by the winning bidder at the auction by way of a 10% buyer's
premium to be added to the purchase price bid.  The firm, however,
will be reimbursed for work-related expenses up to the maximum sum
of $10,000.

James Sklar, executive vice-president and general counsel of
HGP, disclosed in a court filing that his firm is a "disinterested
person" as defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     James Sklar
     Heritage Global Partners, Inc.
     12625 High Bluff Drive, Suite 305
     San Diego, CA 92130
     Tel No: (858)847-0655
     Fax No: (858)847-0660

                         About Dart Music

Dart Music, Inc., sought Chapter 11 protection (Bankr. M.D. Tenn.
Case No. 17-01300) on Feb. 27, 2017.  The petition was signed by
Chris McMurtry, chief executive officer.  The Debtor estimated
assets in the range of $50,000 to $100,000 and $1 million to $10
million in debt.  

The case is assigned to Judge Randal S. Mashburn.

The Debtor tapped Shane Gibson Ramsey, Esq., at Nelson Mullins
Riley & Scarborough LLP, as counsel.


DELIVERY AGENT: Committee Wants Probe on Top Execs' Link to Fraud
-----------------------------------------------------------------
Matt Chiappardi, writing for Bankruptcy Law360, reports that the
official committee of unsecured creditors of Delivery Agent Inc.
asked the U.S. Bankruptcy Court for the District of Delaware for
clearance to launch a probe on the connection of the Debtor's top
brass to securities fraud accusations and alleged breaches of
fiduciary duty.

According to Law360, the Committee is basing its suspicions on two
complaints that were filed in California federal court alleging
that the Debtor's officers, including CEO Mark Fitzsimmons,
concealed and failed to timely disclose "highly damaging
information."

                  About Delivery Agent, Inc.

Headquartered in San Francisco, California, Delivery Agent, Inc.,
turns audiences into revenue generating customers for brands,
device manufacturers, and media companies worldwide. It offers
ShopTV, a technology that allows audiences to engage with and
transact directly from advertisements and television shows through
Web, mobile, and advanced television applications; a cloud-based
shopping platform, which enables omni-channel commerce for its
clients with simplicity; eCommerce platform for omni-channel
shopping; relevant and personalized product offers to viewers based
on the content they are watching with the help of contextual
database; and advertising solutions.

Delivery Agent, Inc., and affiliates MusicToday, LLC, Clean Fun
Promotional Marketing, Inc., and Shop the Shows, LLC, sought
Chapter 11 protection (Bankr. D. Del. Lead Case No. 16-12051) on
Sept. 15, 2016.

The cases are assigned to Judge Laurie Selber Silverstein.

The Debtors hired Pachulski Stang Ziehl & Jones LLP as local
Counsel; Keller & Benvenutti LLP as general counsel; Arch & Beam
Global, LLC as financial advisor; and Epiq Bankruptcy Solutions,
LLC, as claims and noticing agent.

Andrew R. Vara, the Acting U.S. Trustee for Region 3, on Sept. 29
appointed seven creditors of Delivery Agent, Inc., to serve on the
official committee of unsecured creditors.  The Committee employs
Pepper Hamilton LLP as counsel; and Carl Marks Advisory Group LLC
as financial advisors, nunc pro tunc to Oct. 3, 2016.


DEVAL CORP: Unsecureds to Recover 10% Under Plan
------------------------------------------------
DeVal Corporation asks the U.S. Bankruptcy Court for the Eastern
District of Pennsylvania to approve its disclosure statement dated
April 30, 2017, referring to its plan of reorganization dated April
30, 2017.

Neither the Debtor nor its counsel knows of any objection that may
be raised to the form and substance of the Disclosure Statement or
the ballot which would delay the hearing scheduled for the approval
of the Disclosure Statement and the approval of the plan voting
materials.

On April 30, 2017, the Debtor filed the Plan seeking to provide a
basis for resolving outstanding claims against the Debtor through
this mechanism: the sale of substantially all of the Debtor's
assets to the assignee of Parts Life, Inc., pursuant to the terms
and conditions of an Asset Purchase Agreement dated as of April 30,
2017, between the parties and the utilization of the sale proceeds
to fund Plan payment to holders of allowed claims.

Class 6 consists of General Unsecured Claims.  Holders of Class 6
Allowed General Unsecured Claims will be paid, in cash, a total
amount equal to 10% of their allowed claims, less the amount of any
court ordered administrative claim payment to PDI/D, as follows:
(i) 5% paid by the Debtor on, or as soon as practicable after the
later of (a) the Effective Date or (b) the date the claims become
Allowed General Unsecured Claim; (ii) 5% paid by NewCo in two equal
installments at (a) nine months following the Initial Class 6
Payment and (b) 18 months following the Initial Class 6 Payment;
the Class 6 Payment Amount will be in full satisfaction, settlement
and release of, and in exchange for Allowed Class 6 General
Unsecured Claims.  Provided, however, that if any administrative
claim asserted by PDI/D has not been adjudicated as of the date of
the Initial Class 6 Payment under this subparagraph, then the
Initial Class 6 Payment to General Unsecured Creditors will be made
on the first day of the calendar month after the Court adjudicates
any administrative claim asserted by PDI/D.  Class 6 Claims are
impaired.

The funds necessary for the implementation of the Plan will be from
the proceeds of sale from the closing on the Asset Purchase
Agreement.  Pursuant to the terms and conditions of the Asset
Purchase Agreement, the Debtor will sell substantially all of the
Assets to the assignee of Parts Life, Inc., and utilize the Sale
proceeds to fund Plan payment to holders of allowed claims.
Additionally, NewCo will fund Post-Effective Date Plan payments
from its business operations and its reserves.

The Disclosure Statement is available at:

           http://bankrupt.com/misc/paeb16-17922-113.pdf

                      About DeVal Corporation

DeVal Corporation filed a Chapter 11 petition (Bankr. E.D. Pa. Case
No. 16-17922) on Nov, 11, 2016.  The petition was signed by Dominic
Durinzi, president.  The case is assigned to Judge Ashely M. Chan.
The Debtor estimated assets and liabilities at $1 million to $10
million at the time of the filing.  The Debtor is represented by
Robert M. Greenbaum, Esq. and David B. Smith, Esq., at Smith Kane
Holman, LLC.  Michael C. Lingerman, CPA, LLC, serves as accountant
to the Debtor.


DEWEY & LEBOEUF: Ex-Executives' Fraud Motivated by Huge Pay
-----------------------------------------------------------
Jody Godoy, writing for Bankruptcy Law360, reports that a
prosecutor said that former Dewey & LeBoeuf LLP Executive Director
Stephen DiCarmine and Chief Financial Officer Joel Sanders were
motivated by their multimillion-dollar paychecks to deceive the
Firm's financial backers.

Citing Assistant District Attorney David Drucker, Law360 relates
that Messrs. DiCarmine and Sanders allegedly fraudulently adjusted
the Firm's books to defraud lenders and investors to keep the Firm
alive and generating their huge paychecks.
   
                    About Dewey & LeBoeuf

Dewey & LeBoeuf LLP sought Chapter 11 bankruptcy (Bankr. S.D.N.Y.
Case No. 12-12321) in 2012 to complete the wind-down of its
operations.  The Firm had struggled with high debt and partner
defections.  Dewey disclosed debt of $245 million and assets of
$193 million in its Chapter 11 filing late evening on May 29,
2012.

Dewey & LeBoeuf LLP operated as a prestigious, New York City-
based, law firm that traced its roots to the 2007 merger of Dewey
Ballantine LLP -- originally founded in 1909 as Root, Clark & Bird
-- and LeBoeuf, Lamb, Green & MacCrae LLP originally founded in
1929.  In recent years, more than 1,400 lawyers worked at the firm
in numerous domestic and foreign offices.

At its peak, Dewey employed about 2,000 people with 1,300 lawyers
in 25 offices across the globe. When it filed for bankruptcy,
only 150 employees were left to complete the wind-down of the
business.

Dewey's offices in Hong Kong and Beijing are being wound down.  The
partners of the separate partnership in England are in process of
winding down the business in London and Paris, and administration
proceedings in England were commenced May 28.  All lawyers in the
Madrid and Brussels offices have departed.  Nearly all of the
lawyers and staff of the Frankfurt office have departed, and the
remaining personnel are preparing for the closure.  The firm's
office in Sao Paulo, Brazil, is being prepared for closure and the
liquidation of the firm's local affiliate.  The partners of the
firm in the Johannesburg office, South Africa, are planning to wind
down the practice.

The firm's ownership interest in its practice in Warsaw, Poland,
was sold to the firm of Greenberg Traurig PA on May 11 for
$6 million.  The Pension Benefit Guaranty Corp. took $2 million of
the proceeds as part of a settlement.

Judge Martin Glenn oversees the case.  Albert Togut, Esq., at
Togut, Segal & Segal LLP, represents the Debtor.  Epiq Bankruptcy
Solutions LLC serves as claims and notice agent.  The petition was
signed by Jonathan A. Mitchell, chief restructuring officer.

JPMorgan Chase Bank, N.A., as Revolver Agent on behalf of the
lenders under the Revolver Agreement, hired Kramer Levin Naftalis
& Frankel LLP.  JPMorgan, as Collateral Agent for the Revolver
Lenders and the Noteholders, hired FTI Consulting and Gulf
Atlantic Capital, as financial advisors.  The Noteholders hired
Bingham McCutchen LLP as counsel.

The U.S. Trustee formed two committees -- one to represent
unsecured creditors and the second to represent former Dewey
partners.  The creditors committee hired Brown Rudnick LLP led by
Edward S. Weisfelner, Esq., as counsel.  The Former Partners hired
Tracy L. Klestadt, Esq., and Sean C. Southard, Esq., at Klestadt &
Winters, LLP, as counsel.

FTI Consulting, Inc., was appointed secured lender trustee for the
Secured Lender Trust.  Alan Jacobs of AMJ Advisors LLC, was named
Dewey's liquidation trustee.  Scott E. Ratner, Esq., Frank A.
Oswald, Esq., David A. Paul, Esq., Steven S. Flores, Esq., at
Togut, Segal & Segal LLP, serve as counsel to the Liquidation
Trustee.

Dewey's liquidating Chapter 11 plan was approved by the bankruptcy
court in February 2013 and implemented in March.  The plan created
a trust to collect and distribute remaining assets.  The firm
estimated that midpoint recoveries for secured and unsecured
creditors under the plan would be 58.4 percent and 9.1 percent,
respectively.


DEXTERA SURGICAL: Has Preliminary Results for Fiscal Q3
-------------------------------------------------------
Dextera Surgical Inc., a company commercializing and developing the
MicroCutter 5/80TM stapler based on its proprietary
"staple-on-a-strip" technology intended for use by thoracic,
pediatric, bariatric, colorectal and general surgeons, on April 24,
2017 announced preliminary financial results for the fiscal 2017
third quarter ended March 31, 2017.

For the three months ended March 31, 2017, total revenue was
approximately $1.1 million, including MicroCutter product sales of
approximately $500,000. Operating costs and expenses were
approximately $5.3 million with a net loss of approximately $4.4
million.  The cash balance at March 31, 2017, was approximately
$2.5 million and total stockholders' deficit was approximately $3.7
million.

Dextera Surgical notes that these preliminary revenue results are
unaudited and subject to change. Full fiscal 2017 third quarter
financial results will be reported on May 4, 2017, after the
markets close.

A full-test copy of the regulatory filing is available at:
https://is.gd/yrz9pd

                 About Dextera Surgical Inc.

Dextera Surgical Inc., formerly Cardica, Inc., is focused on the
commercialization and development of microcutter product line
intended for use by surgeons.  The Company is engaged in
commercializing and developing MicroCutter XCHANGE 30 based on its
staple-on-a-strip technology for use by thoracic, pediatric,
bariatric, colorectal and general surgeons.  Its MicroCutter
XCHANGE 30 is a cartridge based microcutter device with around five
millimeter shaft diameter and around 30 millimeter staple line
cleared for use in the United States for specific indications for
use, and in the European Union for a range of indications for use.

Dextera reported a net loss of $15.98 million for the fiscal year
ended June 30, 2016, following a net loss of $19.18 million for the
year ended June 30, 2016.  As of Dec. 31, 2016, Dextera had $8.86
million in total assets, $8.45 million in total liabilities and
$418,000 in total stockholders' equity.

BDO USA, LLP, in San Jose, California, 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.


DIFFUSION PHARMACEUTICALS: Amends 2016 10-K to Add Part III
-----------------------------------------------------------
Diffusion Pharmaceuticals Inc. filed an amendment No. 1 to Form
10-K which amends the Company's annual report for the year ended
Dec. 31, 2016, filed with the Securities and Exchange Commission on
March 31, 2017.  The Amendment was filed to provide the information
required by Items 10 through 14 of Part III.  In addition, pursuant
to the rules and regulations promulgated by the SEC, the Company
has also included as exhibits currently dated certifications of its
principal executive officer and principal financial officer as
required under Section 302 of the Sarbanes-Oxley Act of 2002.

          Merger with Diffusion Pharmaceuticals LLC

As previously disclosed, on Jan. 8, 2016, the Company (f/k/a
RestorGenex Corporation) completed the merger of its wholly owned
subsidiary, Arco Merger Sub, LLC, with and into Diffusion
Pharmaceuticals LLC, a Virginia limited liability company, in
accordance with the terms of the Agreement and Plan of Merger,
dated as of Dec. 15, 2015, among the Company, Merger Sub and
Diffusion LLC.  As a result of the Merger, Diffusion LLC, the
surviving company in the Merger, became a wholly owned subsidiary
of the Company and, following the Merger, the Company changed its
corporate name from RestorGenex Corporation to Diffusion
Pharmaceuticals Inc.

For accounting purposes, the Merger is treated as a "reverse
acquisition" under generally acceptable accounting practices in the
United States and Diffusion LLC is considered the accounting
acquirer.  Accordingly, Diffusion LLC's historical results of
operations will replace the Company's historical results of
operations for all periods prior to the Merger.

Part III of the Annual Report provides these information:
  
Item 10. Directors, Executive Officers and Corporate Governance

Item 11. Executive Compensation

Item 12. Security Ownership of Certain Beneficial Owners and
         Management and Related Stockholder Matters

Item 13. Certain Relationships and Related Transactions, and
         Director Independence

Item 14. Principal Accountant Fees and Services

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

                     https://is.gd/LcoKsm

                About Diffusion Pharmaceuticals

Diffusion Pharmaceuticals, as surviving entity in its merger with
RestorGenex, is a clinical stage biotechnology company focused on
extending the life expectancy of cancer patients by improving the
effectiveness of current standard-of-care treatments including
radiation therapy and chemotherapy.  Diffusion is developing its
lead drug, trans sodium crocetinate (TSC), for use in the many
cancer types in which tumor hypoxia (oxygen deprivation) is known
to diminish the effectiveness of current treatments.  TSC targets
the cancer's hypoxic micro-environment, re-oxygenating
treatment-resistant tissue and making the cancer cells more
vulnerable to the therapeutic effects of treatments such as
radiation therapy and chemotherapy, without the apparent addition
of any serious side effects.  TSC has potential application in
other indications involving hypoxia, such as stroke and
neurodegenerative diseases.

Diffusion reported a net loss of $18.03 million for the year ended
Dec. 31, 2016, compared to a net loss of $6.71 million for the year
ended Dec. 31, 2015.  As of Dec. 31, 2016, Diffusion had $17.48
million in total assets, $8.29 million in total liabilities and
$9.18 million in total stockholders' equity.

KPMG LLP, in McLean, Virginia, 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, has limited resources available to fund
current research and development activities, and will require
substantial additional financing to continue to fund its research
and development activities.  The conditions raise substantial doubt
about its ability to continue as a going concern.


DIOCESE OF NEW ULM: Hires Berens Rodenberg as Special Counsel
-------------------------------------------------------------
The Diocese of New Ulm seeks authorization from the U.S. Bankruptcy
Court for the District of Minnesota to employ Berens, Rodenberg &
O'Connor, Chtd. as special counsel.

The Debtor requires Berens to:

     a. provide general diocesan corporate advice;

     b. prepare deed for real estate sale transactions

     c. prepare farm lease;

     d. draft letters for senior Diocesan officials regarding
sensitive priest personnel and parishioner matters; and

     e. assist with investigative reports of sexual abuse and
allegations from law enforcement.

The compensation agreed to be paid by the Diocese to Berens for its
representation is the hourly rates customarily charged by Berens
plus expenses, all as may be allowed by the court.

The source of all payments to Berens will be from earnings or other
current income of the Diocese. In the bankruptcy case, Berens has
not received, and will not receive, a transfer of property other
than such payments made to Berens, Rodenberg & O'Connor by the
Diocese.

Michael H. Boyle, Esq., partner at Berens, Rodenberg & O'Connor,
Chtd., 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.

Berens may be reached at:

     Michael H. Boyle, Esq.
     Berens, Rodenberg & O'Connor, Chtd.
     519 Center Street
     New Ulm, MN 56073
     Phone: 507-233-3900

                    About Diocese of New Ulm

The Diocese of New Ulm sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Minn. Case No. 17-30601) on March 3,
2017.  The petition was signed by Monsignor Douglas L. Grams, vice
general.  The case is assigned to Judge Robert J. Kressel.

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

James L. Baillie, Esq., at Fredrikson & Byron, P.A., serves as the
Debtor's legal counsel.


DIVERSIFIED COMPUTER: Unsecureds to Get $67K Under Exit Plan
------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Georgia will
consider approval of the Chapter 11 plan of reorganization of
Diversified Computer Solutions, Inc. at a hearing on June 21.

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

Under the plan, Class 7 general unsecured creditors will share
pro-rata a total distribution of $67,741.57, with quarterly
payments of $3,387.08 each.  

Payments will start on the 28th day of the first month of the first
quarter following the effective date of the plan, and will continue
on the 28th day of the first month of each subsequent quarter for a
total of 20 quarterly payments.

Class 7 is impaired and general unsecured creditors are entitled to
vote to accept or reject the plan.

The source of funds for the payments is the continued operation of
Diversified Computer's business, according to its disclosure
statement filed on April 13.

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

                     https://is.gd/IRvtfj

              About Diversified Computer Solutions

Diversified Computer Solutions, Inc., is a Georgia Corporation and
as its business is a full-service network and IT integrator
providing consulting, integration, implementation, management, and
maintenance services to Small and Medium Size Businesses,
Enterprise Projects and K-12 School Districts. The Debtor's
corporate offices are located in Marietta, Georgia.

Diversified Computer Solutions filed a Chapter 11 petition (Bankr.
N.D. Ga. Case No. 17-55428) on March 24, 2017.  The petition was
signed by Peter D. Minetos, CEO and President.  At the time of
filing, the Debtor estimated less than $50,000 in assets and
$500,000 to $1 million in liabilities.

Jones & Walden, LLC, is serving as counsel to the Debtor, with the
engagement led by Cameron M. McCord, Esq.


DOWLING COLLEGE: Tiger to Auction Online Assets
-----------------------------------------------
Dowling College asks the U.S. Bankruptcy Court for the Eastern
District of New York to authorize the auction sale online of
personal property that was formerly used in its operation free and
clear of liens, claims, and encumbrances, to be conducted by Tiger
Capital Group, LLC.

The Debtor submits that the Assets are of relatively de minimis
value and are of no use to the Debtor in relation to the Chapter 11
Case.  The Assets are currently located at both of the Debtor's
campuses.

Assets on each of the buildings at each of the premises, from wall
to wall and floor to ceiling, including but not limited to all
office, dorm and classroom furniture, technical and scientific
classroom equipment, computers, telecom and other technology
assets, cafeterias, music and athletic departments, grounds keeping
equipment and vehicles, aviation related equipment, maintenance
shops and facilities, and all other assets as viewed by Agent on
March 8, 2017.

In connection with the proposed sale, the Debtor and Tiger entered
into a liquidation services agreement which provides for Tiger to
act as the exclusive agent to the Debtor.  The Assets include
certain furniture and equipment.  No complete inventory list of the
Assets exists.

A copy of the Agreement attached to the Motion is available for
free at:

    http://bankrupt.com/misc/Dowling_College_317_Sales.pdf

To avoid the unnecessary costs and delays associated with obtaining
Court authorization for the separate sale of each of the Assets,
the Debtor proposes to hire Tiger to sell the Assets, in whole or
in part, at live, online and/or sealed bid auction(s) and/or
private sale(s) to the highest bidder for each particular Asset or
group of Assets.  The Debtor proposes the procedures set forth as
an alternative to the procedures set forth in Local Rules 6004-1
and 6005-1, and asks that the requirements of the Local Rules be
waived with respect to the Sale based upon the notice provided by
the Motion.

In order to facilitate the Sale, Tiger proposes to conduct one or
more online auctions.  Its site preparation team will organize,
tag, and number the Assets, and will photograph the Assets for use
in the online auctions.  The Assets are currently located in
various locations, including: (i) 150 Idle Hour Boulevard, Oakdale,
New York; (ii) 120 Central Boulevard, Oakdale, New York; (iii) 75
Idle Hour Boulevard, Oakdale, New York; (iv) 65 Chateau Drive,
Oakdale, New York ("Oakdale Campus"); and (v) 1300 William Floyd
Parkway Shirley, New York ("Brookhaven Campus").  Tiger proposes to
maintain the Assets at all of the locations for buyer reviewing and
removal.  The auction will occur entirely online.  The Agent will
schedule the Sale date to occur on June 28, 2017 and complete the
removal of sold Assets by July 31, 2017.

The Debtor proposes to abandon any items that are not deemed worthy
of inclusion in the Sale by Tiger or which Tiger is unable to sell
and will dispose of the same to the extent required to comply with
any other agreement approved by the Court (including associated
with the sale of the Oakdale Campus).

It is proposed that Tiger will be entitled to the following
compensation: Tiger is proposing to provide the first proceeds of
up to $155,000 to the Debtor ("Guarantee Amount"), with the next
$125,000 payable to Tiger as reimbursement of expected costs
("Agent Reimbursement"), and for any amounts over $280,000, Tiger
will retain 15% as its share, plus retention of a Buyers' Premium
of 18% on all sale proceeds.

The foregoing compensation structure is subject to modification in
the event that the Court's order permitting the sale and retention
of Tiger is delayed beyond May 8, 2017.  Given the Debtor's
anticipated timing for the hearing of the Motion and approval of
the same, the expected Guarantee Amount will be reduced to $85,000.
Moreover, under certain circumstances and contingencies, the
Guarantee Amount and related provisions will become null and void.


In the event of cancellation of the Sale following the Court's
approval of the Agreement and Tiger's retention, Tiger's guarantee
becomes null and void and the Debtor is required to pay a
cancellation fee ($10,000 per week from date of retention to date
of cancellation) and reimburse actual costs expended.

Section 11 of the Agreement proposes that Tiger be authorized to
deduct the compensation (including the Buyers' Premium), any costs
due Tiger per the Agreement, and sales taxes collected from the
proceeds of the Sale ("Retained Proceeds") and deposit the Retained
Proceeds into Tiger's segregated trust account.  Tiger will remit
the remaining proceeds of the Sale ("Net Income") to the Debtor no
later than 21 days after the Sale is completed.  Tiger will not be
entitled to withdraw the Retained Proceeds from its segregated
Trust Account until after the Net Income has been delivered to the
Debtor.  It is requested that Tiger not be required to apply to the
Court for payment of the compensation, the Buyers' Premium, or
Costs.  It is further requested that all funds due to Tiger under
the terms of the Agreement will be paid to Tiger before any payment
in satisfaction of any security interest, lien, or encumbrance
against the Assets or the proceeds thereof.

On April 12, 2017, the Court entered an order approving the sale of
the Oakdale Campus to Princeton Education Center, LLC.  The closing
is expected to occur in May 2017.  The Debtor contemplates
completing the process of removing the furniture and equipment
located at the Oakdale Campus no later than July 31, 2017, and the
purchase agreement contemplates the same.  As such, there is some
urgency associated with the Debtor's efforts to dispose of the
furniture and equipment located at the Oakdale Campus.

Tiger is an experienced and highly competent agent that has
liquidated items similar to the Assets on several occasions.  As
such, Tiger has substantial experience in providing auction
services and is well qualified to conduct the proposed auctions of
the Assets.  

Given the auction process and the qualifications of Tiger, the
Debtor respectfully submits that the Court should authorize the
employment and compensation of Tiger on the terms proposed.

The Debtor submits that the proposed Sale is an exercise of sound
business judgment and is in the best interests of the Debtor's
creditors.  The Sale of the Assets will benefit the Debtor's estate
and its creditors and will save the estate the continued accrual of
post-petition administrative expenses.  Furthermore, the procedures
set forth will allow the Debtor to sell the Assets promptly and
efficiently. Accordingly, the Debtor asks the Court to approve the
relief sought.

The Liquidation Agent can be reached at:

          TIGER CAPITAL GROUP, LLC
          340 N. Westlake Blvd., #260
          Westlake Village, CA 91362
          Attn: Jeff Tanenbaum
          Telephone: (805) 497-4999
          E-mail: jtanenbaum@tigergroup.com

                     About Dowling College

Dowling College was founded in 1955 as part of Adelphi College's
outreach to Suffolk County, New York.  Dowling College became the
first four-year, degree-granting liberal arts institution in the
county.  It purchased the former W.K. Vanderbilt estate in Oakdale
in 1962.

Dowling College sought Chapter 11 bankruptcy protection (Bankr.
E.D.N.Y. Case No. 16-75545) on Nov. 30, 2016, estimating assets of
$100 million to $500 million and debt of less than $100 million.
The Debtor is represented by Klestadt Winters Jureller Southard &
Stevens, LLP.  Ingerman Smith, LLP and Smith & Downey, PA have
been
tapped as special counsel.  Robert Rosenfeld of RSR Consulting,
LLC, serves as its chief restructuring officer while Garden City
Group, LLC serves as its claims and noticing agent.  The Debtor
has
also hired FPM Group, Ltd., as consultants; Eichen & Dimeglio, PC
as accountants; A&G Realty Partners, LLC and Madison Hawk
Partners,
LLC as real estate advisors; and Hilco Streambank and Douglas
Elliman serve as brokers.

Judge Robert E. Grossman presides over the Debtor's bankruptcy
case.

The Office of the U.S. Trustee on Dec. 9, 2016, appointed three
creditors of Dowling College to serve on the official committee of
unsecured creditors.  The Committee named SilvermanAcampora LLP as
its counsel.


EAST WEST COPOLYMER: Hires Balmoral Advisors as Investment Banker
-----------------------------------------------------------------
East West Copolymer LLC, seeks authority from the U.S. Bankruptcy
Court for the Middle District of Louisiana to employ Balmoral
Advisors, LLC, as investment banker to the Debtor.

East West Copolymer requires Balmoral Advisors to:

   a. familiarize with the Debtor's financial condition and
      business;

   b. work within the overall strategy and timeline for a
      Transaction as provided in the CC Order and the Order
      Approving Bidding Procedures;

   c. assist the Debtor in identifying, qualifying and managing
      potential Transaction partners hereinafter ("Potential
      Partners");

   d. take the lead in developing of all written marketing
      materials describing the Debtor, it being expressly
      understood that the Debtor will remain solely responsible
      for the accuracy and completeness of such documents and all
      of the information contained therein;

   e. assist the Debtor in preparing for and making presentations
      to Potential Partners regarding a potential Transaction;

   f. assist the Debtor in the maintenance of a third party
      online datasite, it being expressly understood that
      Balmoral Advisors shall have not liability to the Debtor or
      any other party with respect to the maintenance, security,
      or any other matter related to the use of such online
      datasite;

   g. assist the Debtor in soliciting, coordinating and
      evaluating indications of interest and proposals from
      Potential Partners regarding a potential Transaction;

   h. assist the Debtor in structuring and negotiating the terms
      of any Transactions, including participating in
      negotiations with creditors and other parties involved in
      any Transactions, if necessary;

   i. attend meetings of the Debtor's Board of Directors,
      creditor groups, official constituencies and other
      interested parties, as the Debtor and Balmoral Advisors
      mutually agree;

   j. provide in court testimony regarding financial matters and
      the marketing process conducted by Balmoral Advisors
      related to any Transactions, if necessary; and

   k. provide such other consulting and advisory services as may
      be agreed upon in writing by the Debtor and Balmoral
      Advisors.

Balmoral Advisors will be paid as follows:

   a. Initial Engagement Fee: A non-refundable cash fee (the
      "Initial Engagement Fee") of thirty-five thousand dollars
      ($35,000) payable upon Court approval of this Agreement,
      and which Initial Engagement Fee will not be credited
      against the Transaction Fee. Balmoral Advisors, in its sole
      and exclusive discretion, may use the Initial Engagement
      Fee to cover reasonable out of pocket expenses incurred in
      connection with this engagement; provided, however, that
      the Debtor acknowledges that such expenses are not
      expected to exceed $10,000.

   b. Transaction Fee: Upon the closing of each Transaction,
      Balmoral Advisors shall earn, and the Debtor shall
      thereupon pay immediately and directly, as a cost of such
      Transaction, a cash fee ("Transaction Fee") equal to the
      greater of (x) seventy-five thousand dollars ($75,000) (the
      "Minimum Transaction Fee") and (y) four percent (4.0%) of
      Transaction Value. If more than one Transaction is
      consummated, Balmoral Advisors shall be compensated based
      on the cumulative total Transaction Value from all
      Transactions, calculated in the manner set forth above.

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

Chris Cerimele, member of Balmoral Advisors, 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.

Balmoral Advisors can be reached at:

     Chris Cerimele
     BALMORAL ADVISORS, LLC
     10 S. Riverside Plaza, Suite 875
     Chicago, IL 60606
     Tel: (312) 474-6008

                   About East West Copolymer LLC

East West Copolymer, LLC filed a Chapter 11 bankruptcy petition
(Bankr. M.D.LA. Case No. 17-10327) on April 7, 2017. Stewart
Robbins & Brown, LLC represents the Debtor as counsel.

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 Gregory Nelson, manager.


ECOARK HOLDINGS: Adds Susan Chambers and Steven Nelson to Board
---------------------------------------------------------------
Ecoark Holdings, Inc., announced that Susan Chambers and Steven
Nelson have joined the Company's Board of Directors.  The Board
additions come after the recent organizational changes to
streamline operations and focus key subsidiaries on attaining
profitability as the company prepares for its uplisting to the
Nasdaq Capital Market.

"Chambers and Nelson offer invaluable experience to Ecoark as it
prepares for the next critical stage of growth.  Moreover, their
appointments increase the number of independent directors serving
on the board to five members, who now represent a majority of the
Board.  Chambers' extensive background in retail, with particular
emphasis on human resources, executive compensation, supply chain,
risk management and technology, will be an asset to the Board and
Ecoark.  Nelson's professional background and experience qualify
him as an "audit committee financial expert," as defined by the
rules of the SEC, and serve as the basis for his position on the
Board and its audit committee.  Both new board members' insights
from careers with exchange-traded publicly held companies will be
vital as Ecoark prepares for its uplisting," the Company stated in
a press release.

"Susan Chambers has held key senior leadership positions in
strategic operational roles, and combined with her service on the
board of another public company provides the experience that will
be instrumental to our Board," said Jay Puchir, CEO of Ecoark.
"Additionally, Steven Nelson's history as the former controller of
a public company uniquely qualifies him to give direction to Ecoark
on general accounting and financial matters as well as areas in
corporate governance and risk management that the company will now
address."

Susan Chambers has over 30 years of experience in the retail
industry, and, since July 2015, has served as principal of Chambers
Consulting LLC.  She previously served as the chief human resource
officer for Walmart from 2006 to her retirement in July 2015.
Prior to serving as chief human resource Officer, Chambers served
in various positions at Walmart, including vice president of
application development - merchandising and supply chain systems
and senior vice president of risk management, retirement and
benefits.  Before joining Walmart, Chambers served as director of
Application Development at Hallmark Cards, Inc., where she had
roles of increasing responsibility in IT and finance over a 14-year
tenure.  Chambers also currently serves on the Board of Directors
of USA Truck, Inc. (NASDAQ:USAK) and as chair of its executive
compensation committee.  Chambers will chair Ecoark's compensation
committee.

Steven Nelson joins Ecoark's Board with 35 years of experience as a
CPA and extensive experience as controller of a publicly traded
company.  He has been a lecturer for the Department of Accounting
at the University of Central Arkansas since 2015.  Previously,
Nelson served as vice-president, controller of Dillard's, Inc.
(NYSE:DDS), where he was responsible for administering all aspects
of financial accounting and reporting.  He maintains an active
license as a CPA in the State of Arkansas, and regularly develops
and delivers continuing professional education presentations for
CPAs in Arkansas.  Nelson will chair Ecoark's audit committee.

The two new directors come at a pivotal time in Ecoark's history,
as it positions itself for aggressive growth through strategic
acquisitions while helping its current subsidiaries focus on
increasing sales and attaining profitability in order to increase
shareholder value.

                       Amendments to Bylaws

The Company amended and restated the Company's By-Laws which became
effective on April 24, 2017.  The amendments approved by the
Company's Board, amended Article I, Section 6(d), (e), (i) and (j)
to clarify rules for shareholder meetings, Article II, Section 4(f)
to revise the definition of quorum for Board meetings, Section II,
Article 9 to eliminate conflicting provisions regarding the
director nomination process and Article III to clarify the roles
and responsibilities of certain of the Company's officers.

                     About Ecoark Holdings

Ecoark Holdings, Inc., is a technology solutions company.  The
Company offers technologies to fight waste in operations,
logistics, and supply chains worldwide.  It provides pallet-level
time and temperature tracking, pre-cool prioritization and
monitoring, pallet routing, real-time in-transit monitoring, remote
visibility, and quality management solutions.  The Company also
offers Point Clouds, which creates two dimensional (2d) and three
dimensional (3d) digital replications; High definition (HD) photos,
a 360 degree rotational bubble image from various project
perspectives; 2d Plans that plan and elevates views in CAD/PDF; and
3d models, such as Revit, CAD, Cyclone, 3dS, and others; as well as
provides training and consultation services on laser scan and/or
creates 2d as-builts or 3d models.

Ecoark reported a net loss of $25.23 million on $14.40 million of
revenues for the year ended Dec. 31, 2016, compared to a net loss
of $10.47 million on $7.67 million of revenues for the year ended
Dec. 31, 2015.  As of Dec. 31, 2016, Ecoark had $13.29 million in
total assets, $7.82 million in total liabilities and $5.47 million
in total stockholders' equity.

KBL, LLP, in New York, issued a "going concern" qualification on
the consolidated financial statements for the year ended Dec. 31,
2016, citing that the Company has incurred substantial losses and
needs to obtain additional financing to continue the development of
their products.  The lack of profitable operations raise
substantial doubt about the Company's ability to continue as a
going concern.


ENBRIDGE ENERGY: Moody's Affirms (P)Ba1 Subordinate Shelf Rating
----------------------------------------------------------------
Moody's Investors Service affirmed the ratings on Enbridge Energy
Partners, L.P. (EEP), including its Baa3 senior unsecured rating.
At the same time, Moody's affirmed the Baa2 senior unsecured rating
on Enbridge Energy Limited Partnership (EELP). The rating outlooks
for both entities has been changed to stable from negative.

RATINGS RATIONALE

"EEP continues to benefit from the high level of support provided
by its parent, Enbridge Inc." said Gavin MacFarlane, Vice President
-- Senior Credit Officer. "The strategic review positions EEP with
a lower business risk profile, a reduction in debt and an increase
in retained cash flow following a 40% distribution cut."

Agreements between EEP and Enbridge Inc (ENB: Baa2 negative) have
improved the business risk profile of EEP. The business risk
profile of EEP modestly improves with the sale of the natural gas
pipeline business to ENB for $2.15 billion (including the
assumption of $840 million of debt), a small segment that Moody's
has previously viewed as the riskiest in the partnership. In
addition, large, joint funding arrangements have been finalized,
reducing EEP's capital execution risk exposure. For example, the
Line 3 Replacement project with a capital cost of about $2.6
billion will be owned 99% by ENB, with EEP retaining the right to
acquire an additional 39% of the project for four years after its
in service.

ENB is also playing a key role in improving EEP's financial risk
profile. Notably, EEP has redeemed about $1.6 billion of
outstanding preferred shares and deferred distributions held by ENB
in exchange for equity in EEP, reducing its debt. EEP and ENB have
also agreed to modify the incentive distribution rights at EEP in
an effort to better align interests. Finally EEP has announced a
cut to its distributions of 40% effective immediately, improving
distribution coverage metrics that had been under considerable
pressure.

The only credit negative to EEP is the termination of the accounts
receivable sales agreement with Enbridge Inc. that will result in
an increase in EEP's working capital. As a result of the series of
actions, Moody's expects consolidated debt to EBITDA to improve to
about 4.5x from 5.3x at FYE2016. However on a proportionately
consolidated basis, where Moody's excludes earnings associated with
ENB's ownership interests in several of EEP's pipelines, debt to
EBITDA improves to 6-6.5x, from closer to 7x at FYE 2016.

EEP's Baa3 senior unsecured rating reflects its low risk asset base
that is underpinned by the strong competitive position of its
liquids pipeline assets. Offsetting this strength is high sustained
proportionate debt to EBITDA of 6-6.5x. The ratings incorporate one
notch of uplift from parent ENB as a result of the strong linkages
and substantial actions taken to support EEP's credit profile.

EEP is an MLP formed by ENB. ENB serves as EEP's general partner
and holds a 41.6% combined direct and indirect ownership in EEP as
at December 31, 2016. EEP's business consists of crude oil
transportation and storage assets, and includes the Lakehead System
which is the US portion of ENB's principal liquids pipeline
transporting over half of Canadian crude exports to the US.

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

Outlook Actions:

Issuer: Enbridge Energy Limited Partnership
Outlook, Changed To Stable From Negative

Issuer: Enbridge Energy Partners, L.P.
Outlook, Changed To Stable From Negative

Affirmations:

Issuer: Enbridge Energy Limited Partnership
Subordinate Shelf, Affirmed (P)Baa3
Senior Unsecured Shelf, Affirmed (P)Baa2
Senior Unsecured Regular Bond/Debenture, Affirmed Baa2

Issuer: Enbridge Energy Partners, L.P.
Issuer Rating, Affirmed Baa3
Junior Subordinated Regular Bond/Debenture, Affirmed Ba1
Subordinate Shelf, Affirmed (P)Ba1
Senior Unsecured Shelf, Affirmed (P)Baa3
Senior Unsecured Commercial Paper, Affirmed P-3
Senior Unsecured Regular Bond/Debenture, Affirmed Baa3


ENERGY CONVERSION: Credit Suisse Asks Court to Toss Investor Suit
-----------------------------------------------------------------
Kat Sieniuc, writing for Bankruptcy Law360, reports that Credit
Suisse asked a New York federal judge to deny certification of a
proposed class action brought by a group of Energy Conversion
Devices Inc. shareholders accusing the Swiss bank of helping drive
EDC into bankruptcy by manipulating the market for ECD's stock
through short selling.

Law360 relates that in a motion for summary judgment, Credit Suisse
said that thousands of dollars worth of discovery "utterly
repudiates" the core accusations in ECD's investors' suit, which
alleges Credit Suisse engaged in a "manipulative scheme" empowering
hedge funds to "short ECD stock with impunity," driving the price
of ECD common stock down from approximately $72 to less than $1 per
share, leading to astronomical losses for ECD investors and
contributing to the company's bankruptcy.

ECD is represented by Deborah Clark-Weintraub, Hal D. Cunningham,
Joseph P. Guglielmo and Thomas L. Laughlin IV of Scott + Scott LLP
and Gary Vance Mauney and James A. Roberts III of Lewis & Roberts
PLLC.

Credit Suisse is represented by James E. Brandt, Christopher J.
Clark, Virginia F. Tent and Jessica D. Rostoker of Latham & Watkins
LLP, and Michael E. Bern.

The case is ECD Investor Group et al. v. Credit Suisse
International et al., case number 1:14-cv-08486, in U.S. District
Court for the Southern District of New York.

                    About Energy Conversion

Energy Conversion Devices -- http://energyconversiondevices.com/  

-- has a renowned 51 year history since its formation in Detroit,
Michigan and has been a pioneer in materials science and renewable
energy technology development.  The company has been awarded over
500 U.S. patents and international counterparts for its
achievements.  ECD's United Solar wholly owned subsidiary has been
a global leader in building-integrated and rooftop photovoltaics
for over 25 years.  The company manufactures, sells and installs
thin-film solar laminates that convert sunlight to clean,
renewable energy using proprietary technology.

ECD and affiliate United Solar Ovonic LLC sought Chapter 11
protection (Bankr. E.D. Mich. Case No. 12-43166 and 12-43167) on
Feb. 14, 2012.  Affiliate Solar Integrated Technologies, Inc.,
filed a petition for relief under Chapter 7 of the Bankruptcy Code
(Bankr. E.D. Mich. Case No. 12-43169) on the same day.

William Christopher Andrews, chief financial officer and executive
vice president, signed the petitions.

Judge Thomas J. Tucker presides over the cases.  

Aaron M. Silver, Esq., Judy B. Calton, Esq., and Robert B. Weiss,
Esq., at Honigman Miller Schwartz & Cohn LLP, in Detroit, Michigan,
serve as counsel to the Debtors.

ECD estimated assets and debt between $100 million and $500
million as of the Petition Date. ECD had estimated in court papers
that it was worth $986 million, based on nearly $800 million of
investment in the manufacturing unit.

An official committee of unsecured creditors has been appointed in
the Chapter 11 case.  Foley and Lardner, LLP, represents the
Committee and Scouler & Company, LLC, serves as financial advisor.

The Debtors canceled an auction to sell USO as a going concern and
discontinued the court-approved sale process after failing to
receive an acceptable qualified bid by the bid deadline.  Quarton
Partners served as the companies' investment banker.  The Debtors
also hired auction services provider Hilco Industrial to prepare
for an orderly sale of the companies' assets.

In August 2012, the Debtors won confirmation of their Second
Amended Chapter 11 Plan of Liquidation.  The Plan was declared
effective in September 2012.  Under the Plan, unsecured creditors
owed up to $337 million in claims were to expect a recovery
between 50.1% and 59.3%.  The Plan creates a trust to sell
remaining assets and distribute proceeds in the order of priority
laid out in bankruptcy law.


ENLINK MIDSTREAM: Moody's Rates New $500MM Unsec. Notes 'B1'
------------------------------------------------------------
Moody's Investors Service assigned a Ba1 rating to EnLink Midstream
Partners, LP's (EnLink) proposed $500 million senior unsecured
notes.  Proceeds from the proposed bond offering will be used to
repay outstanding borrowings under the company's revolving credit
facility and partially fund the June 1 redemption of its 7.125%
senior unsecured notes due 2022. EnLink's Ba1 Corporate Family
Rating (CFR), Ba1-PD Probability of Default Rating (PDR), existing
Ba1 senior unsecured notes ratings, and SGL-3 Speculative Grade
Liquidity (SGL) Rating are unaffected. The rating outlook is
stable.

"EnLink is coming to market to boost its liquidity and extend
maturities while taking advantage of relatively low interest
rates," stated Amol Joshi, Moody's Vice President. "Our underlying
views on EnLink reflected in our 21 April 2017 rating action remain
unchanged."

Issuer: EnLink Midstream Partners, LP

Rating Assignments:

  $500 Million Senior Unsecured Bonds due 2047, Assigned at Ba1
  (LGD4)

  Senior Unsecured Shelf, Assigned (P)Ba1

Moody's Current Ratings for EnLink Midstream Partners, LP:

  Corporate Family Rating, Ba1

  Probability of Default Rating, Ba1-PD

  Senior Unsecured Bonds/Debentures, Ba1 (LGD4)

  Speculative Grade Liquidity Rating, SGL-3

Outlook, Stable

RATINGS RATIONALE

EnLink's capital structure is comprised of an unsecured revolving
credit facility and unsecured notes. EnLink's unsecured notes do
not benefit from upstream guarantees from operating subsidiaries
and are, as a result, structurally subordinated to the obligations
of EnLink's subsidiaries. Despite this structural subordination,
the unsecured notes are rated in-line with the CFR as these
obligations are not material in size relative to the unsecured
notes to warrant notching below the CFR.

EnLink's Ba1 Corporate Family Rating is consistent with the rating
of its controlling owner, Devon Energy Corporation (Devon, Ba1
stable), reflecting the company's high customer concentration risk
with Devon, combined with Devon's controlling ownership. EnLink's
credit profile benefits from a high proportion of fee-based revenue
and significant minimum volume commitments (MVCs) that help provide
volume stability and support cash flow visibility through the end
of 2018, and an increasingly coordinated growth strategy with
Devon. These strengths are partially offset by EnLink's
concentration in the mature Barnett Shale, where volumes have been
in decline, and the need to continue to offset this exposure
through growth in other regions such as the STACK, which entails
execution risk. The rating is also restrained by the inherent risks
associated with its high-payout master limited partnership (MLP)
business model.

EnLink should have adequate liquidity through 2017, although the
company's MLP structure reduces its financial flexibility because
of ongoing distributions. Growth capital expenditures in 2017 are
expected to approach $650 million. EnLink will fund its projected
negative free cash flow using asset sale proceeds, at-the-market
(ATM) equity issuances and revolver drawings. While EnLink's next
long-term debt maturity is not until April 2019, the company
recently issued notice to redeem its 7.125% senior unsecured notes
due 2022 at 103.6% of principal amount, plus accrued and unpaid
interest, for roughly $174 million due on 1 June 2017. In addition,
the company does have a $250 million installment payment associated
with its Tall Oak acquisition due in January 2018. As of 1 May
2017, EnLink had $355 million drawn and $9.1 million in letters of
credit under its $1.5 billion unsecured revolving credit facility,
which matures in March 2020. Pro forma for the notes issuance, the
revolver is expected to be undrawn and there will be cash on the
balance sheet to partially fund the 2022 notes redemption. The
credit facility is only subject to customary MACs on matters such
as litigation, taxes, environmental liabilities and legal
compliance. Financial covenants include a maximum total leverage
covenant of 5.0x (relaxed to 5.5x for the quarter of an acquisition
and the three following quarters). We expect the company to remain
in covenant compliance through 2017.

EnLink's stable outlook reflects the stable outlook on its
controlling owner, Devon.

An upgrade of Devon's ratings could lead to EnLink being considered
for an upgrade. In addition, EnLink needs to maintain leverage
around 4.5x and distribution coverage of at least 1.1x. For an
upgrade, there will also need to be sufficient visibility regarding
the profitable execution of EnLink's ongoing build-out of its STACK
assets, to offset the expected margin decline within its Barnett
Shale assets after their MVCs expire.

Ratings would likely be downgraded if Devon were to be downgraded.
EnLink's ratings could also be downgraded if debt/EBITDA increased
to above 5.5x, or distribution coverage dropped below 1x for a
sustained period. Material debt levels incurred at EnLink
Midstream, LLC (EnLink GP) would also pressure EnLink's rating.

EnLink Midstream Partners, LP, headquartered in Dallas, Texas, is a
publicly traded master limited partnership.

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


ERATH IRON: Wants Approval on $3.5-Mil DIP Financing, Cash Use
--------------------------------------------------------------
Erath Iron and Metal, Inc. and Erath Iron and Metal, RE LLC ask the
U.S. Bankruptcy Court for the Northern District of Texas for
approval to enter into a Debtor-in-Possession Loan and Security
Agreement with GemCap Lending I, LLC and Big Shoulders Capital,
LLC.

The Debtors also seek authorization for continued use of cash
collateral to fund the payment of operating expenses incurred
post-petition, particularly, to continue to purchase inventory. The
Debtors note that the Court has previously entered an Order
allowing the Debtors to use cash collateral.

The Proposed Agreement will provide Erath Iron & Metal, Inc. with
access to a $3.5 million revolving credit facility with a minimum
initial takedown of $750,000 at closing. Erath Iron & Metal, Inc.
also seeks court approval to enter into any additional loan
documents contemplated by the Proposed Agreement.

However, on April 21, 2017, the Debtors also note that Coleman
County State Bank filed a Notice of Termination of Authority to Use
Cash, alleging, among others, that the Debtors had failed to meet
the conditions requisite for its continued use of cash collateral.
On the contrary, the Debtors allege they have met the conditions
requisite for its continued use of cash collateral and will
continue to use cash collateral in compliance with the Court's
Order until entry of the Final Financing Order.

Erath Iron & Metal, Inc. has continued its operation since the
petition date, but needs approval of a post-petition lending
facility in order to operate at a level closer to capacity. If
Erath Iron and Metal, Inc. is unable to borrow funds to ramp up its
operations, its ability to effectively reorganize will be
jeopardized.

Among other things, the material terms of the DIP Credit Agreement
are as follows:

     A. Interest Rates and Fees: Prime + 7%, 1% closing fee, 1%
annual line fee

     B. Maturity: Confirmation of Plan of Reorganization or 24
Months, whichever occurs sooner.

     C. Priority and Carve-Out: Super-priority claim status under
Section 507(b), subject to a $100,000 professional expense
carve-out.

     D. Security: First priority lien on all real and personal
property of Erath Iron & Metal, Inc., including tangible and
intangible personal property.

     E. Estimated Use of Proceeds Include:

         (1) Payment of Annual Line Fee, the Closing Fee and all
other amounts due under the DIP Financing;

         (2) Support the future working capital and general
corporate purposes in the ordinary course;

         (3) Expenses arising in the Chapter 11 case as may be
approved by the Court, and for such other obligations as the
Lenders and the Court may approve, subject to certain restrictions
set forth in the Final DIP Financing documents, and Budget to be
agreed upon by Erath Iron & Metal, Inc. and the Lenders.

         (4) Outstanding Closing expenses, if any.

A full-text copy of the Motion, dated April 26, 2017, is available
at https://is.gd/3UG4XU


                   About Erath Iron and Metal

Based in Stephenville, Texas, Erath Iron and Metal, Inc., sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Tex. Case No. 17-40693) on Feb. 22, 2017.  The petition was signed
by Nicolle Boyd, president.  The case is assigned to Judge Mark X.
Mullin.  At the time of the filing, the Debtor disclosed $21.87
million in assets and $4.73 million in liabilities.  The Debtor is
represented by Russell W. King, Esq., and Tracy L. King, Esq., at
King Law Offices, P.C.  No trustee, examiner or creditors'
committee has been appointed in the case.


ESSAR STEEL: Wants Exclusive Plan Filing Deadline Moved to Oct. 31
------------------------------------------------------------------
Mesabi Metallics Company LLC and ESML Holdings Inc. ask the U.S.
Bankruptcy Court for the District of Delaware to extend (i) the
period during which they have the exclusive right to file a Chapter
11 plan, by 180 days, through and including Oct. 31, 2017, and (ii)
the period during which they have the exclusive right to solicit
acceptances of a plan through and including
Dec. 31, 2017.

The Debtors' exclusive periods to file and solicit a plan are set
for May 4, 2017, and July 5, 2017, respectively, absent an
extension.

The Debtors tell the Court that since the initiation of their
Chapter 11 cases, they have been working diligently to develop a
value-maximizing outcome for their stakeholders, and that they have
made significant progress toward achieving their goal, including by
proposing and soliciting a plan of reorganization, conducting an
auction, selecting a new plan sponsor, negotiating and entering
into revised and new agreements to secure the financing necessary
to administer the Chapter 11 Cases through confirmation, and
continuing negotiations and reaching agreements with certain
mineral lessors.  The Debtors say they are continuing to make
progress developing an amended plan of reorganization that improves
recoveries and addresses concerns of many of the Debtors' key
constituents.

The Debtors acknowledge that there remain a number of issues to
address prior to confirmation, but firmly maintain that a Chapter
11 reorganization is in the best interests of all parties involved.
  The Debtors believe that an additional extension of the Exclusive
Periods will only increase the likelihood of a successful
reorganization.  The Debtors assert that without the protection of
extended Exclusive Periods, their prospect of reorganization could
become significantly more difficult and that to permit exclusivity
to terminate at this point would jeopardize the work that the
Debtors have accomplished to date, impede progress toward an exit
from bankruptcy, and be an inefficient use of estate resources.

A hearing on the Debtors' request is set for June 26, 2017, at
10:00 a.m. EST.  Objections to the request must be filed by May 18,
2017, at 4:00 p.m. EST.

                   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.


EVERETT'S AUTOMOTIVE: Further Cash Collateral Hearing on May 11
---------------------------------------------------------------
Judge LaShonda A. Hunt of the U.S. Bankruptcy for the Northern
District of Illinois authorized Everett's Automotive, LLC, to use
continue using cash collateral on an interim basis.

Liberty Bank & Trust is granted a postpetition lien on cash,
accounts, accounts receivable and proceeds, profits and income
derived from such collateral to the same extent, validity, priority
and value of its secured claim as of the date of filing,
retroactive to March 13, 2017. As additional adequate protection,
the Debtor is authorized to pay to Liberty Bank the sum of $4,178
per month.

The Court will conduct a further hearing on the use of cash
collateral on May 11, 2017, at 10:30 a.m.

A full-text copy of the Interim Order, dated April 27, 2017, is
available at https://is.gd/cpoIxI

                 About Everett's Automotive

Everett's Automotive, LLC, d/b/a Midas Auto Service Experts, filed
a Chapter 11 petition (Bankr. N.D. Ill. Case No. 17-07795) on March
13, 2017.  The petition was signed by Andrea Brown, Member.  The
Debtor is represented by Joel A. Schechter at the Law Offices of
Joel A. Schechter.  At the time of filing, the Debtor listed less
than $50,000 in estimated assets and $500,000 to $1 million in
estimated liabilities.


FEDERAL HOME: Files Asset-Back Securitizer Report
-------------------------------------------------
On April 24, 2017, the Federal Home Loan Mortgage Corporation and
FREMF 2017-K64 Mortgage Trust filed with the Securities and
Exchange Commission an asset-back securitizer report on Form
ABS-15G.

The filing discloses the independent accountants' report on
applying agreed-upon procedures dated April 24, 2017.

KPMG LLP said, "We have performed the procedures, which were agreed
to by the Specified Parties, solely to assist the Specified Parties
with certain information pertaining to the mortgage loans and the
related mortgaged properties which we were informed are intended to
be included as collateral in the offering of the Certificates by
FREMF 2017-K64 Mortgage Trust. This agreed-upon procedures
engagement was conducted in accordance with attestation standards
established by the American Institute of Certified Public
Accountants.  The sufficiency of these procedures is solely the
responsibility of the Specified Parties.  Consequently, we make no
representation regarding the sufficiency of the procedures
described below either for the purpose for which this report has
been requested or for any other purpose.

We were instructed by the Company to perform the agreed-upon
procedures on all of the Mortgage Loans and all related Mortgaged
Properties in the Data File.

      A. We compared the Compared Attributes in the Data File to
the corresponding information set forth in the Loan File (subject
to the Instructions).  Where more than one document is indicated,
we used the highest priority document that we could locate in the
Loan File. The document priority is the order provided by the
Company, which is summarized on Attachment A, with the highest
priority document listed first.
     
     We found such information in the Data File to be in
agreement.
   
     B. Using (i) certain information in the Data File, and (ii)
the Calculation Methodology, we recomputed the Recomputed
Attributes for the Mortgage Loans and related Mortgaged Properties
and compared the results of our recomputations to the corresponding
information contained in the Data File.
  
     We found such information in the Data File to be in
agreement.

There were no conclusions that resulted from the procedures."

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

              About Fannie Mae and Freddie Mac
   
Federal National Mortgage Association (OTCQB: FNMA), commonly known
as Fannie Mae -- http://www.FannieMae.com/-- is a
government-sponsored enterprise (GSE) that was chartered by U.S.
Congress in 1938 to support liquidity, stability and affordability
in the secondary mortgage market, where existing mortgage-related
assets are purchased and sold.

A brother organization of Fannie Mae is the Federal Home Loan
Mortgage Corporation (FHLMC), better known as Freddie Mac. Freddie
Mac (OTCBB: FMCC) -- http://www.FreddieMac.com/-- was established
by Congress in 1970 to provide liquidity, stability and
affordability to the nation's residential mortgage markets.
Freddie Mac supports communities across the nation by providing
mortgage capital to lenders.

During the time of the subprime mortgage crisis, on Sept. 6, 2008,
Fannie Mae and Freddie Mac were placed into conservatorship by the
U.S. Treasury.  The Treasury committed to invest up to $200
billion
in preferred stock and extend credit through 2009 to keep the GSEs
solvent and operating.  Both GSEs are still operating under the
conservatorship of the Federal Housing Finance Agency (FHFA).

In exchange for future support and capital investments of up to
$100 billion in each GSE, each GSE agreed to issue to the Treasury
(i) $1 billion of senior preferred stock, with a 10% coupon,
without cost to the Treasury and (ii) common stock warrants
representing an ownership stake of 79.9%, at an exercise price of
one-thousandth of a U.S. cent ($0.00001) per share, and with a
warrant duration of 20 years.


FOUNTAINS OF BOYNTON: Taps Kapp Morrison as Special Counsel
-----------------------------------------------------------
Fountains of Boynton Associates, Ltd. seeks approval from the U.S.
Bankruptcy Court for the Southern District of Florida to hire Kapp
Morrison, LLP as special counsel.

The firm will provide legal advice regarding the sale of the
Debtor's shopping center in Boynton Beach, Florida, following an
auction.  Proceeds from the sale will be used to pay creditors
pursuant to the terms of the Debtor's proposed Chapter 11 plan.

Kapp Morrison's standard hourly rates range from $480 to $750 for
partners, $300 to $475 for associates, and $150 to $300 for legal
assistants.  

Stuart Kapp, Esq., the attorney primarily responsible for
representing the Debtor, has agreed to reduce his hourly fee to
$550 from $650.

Kapp Morrison does not represent any interest adverse to the
Debtor, its bankruptcy estate and creditors, according to court
filings.

The firm can be reached through:

     Stuart T. Kapp, Esq.
     Kapp Morrison, LLP
     7900 Glades Road, Suite 550
     Boca Raton, FL 33434
     Phone: 561-766-0011

              About Fountains of Boynton Associates

Fountains of Boynton Associates, Ltd., a single asset limited
partnership, owns real property that is part a shopping mall
commonly known as the Fountains of Boynton, which is located at the
northwest corner of Jog Road and Boynton Beach Boulevard, in
Boynton Beach, Florida.

The Debtor sought Chapter 11 bankruptcy protection (Bankr. S.D.
Fla. Case No. 16-11690) on Feb. 5, 2016.  The petition was signed
by John B. Kennelly, manager.  The Hon. Erik P. Kimball oversees
the case. The Debtor disclosed total assets of $71,421,648 and
total liabilities of $53,672,029 at the time of filing.  Bradley S
Shraiberg, Esq., and Patrick Dorsey, Esq., at Shraiberg, Ferrara, &
Landau, serve as the Debtor's counsel.  

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

On February 21, 2017, the Debtor filed a second amended Chapter 11
plan of reorganization that proposes to sell its primary asset, a
shopping center located in Boynton Beach, Florida, through an
auction.


FREDERICKSBURG PARK: Taps Chung & Press as Legal Counsel
--------------------------------------------------------
Fredericksburg Park, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Virginia to hire Chung & Press,
P.C. as legal counsel.

The firm will provide these services in connection with the
Debtor's Chapter 11 case:

     (a) assisting and advising the Debtor relative to the
         administration of its case;

     (b) representing the Debtor before the bankruptcy court and
         advising the Debtor on all pending litigations, hearings,

         motions, and of the decisions of the court;

     (c) reviewing all applications, orders, and motions filed
         with the court by third parties;

     (d) attending all meetings conducted pursuant to section
         341(a) of the Bankruptcy Code and representing the Debtor

         at all examinations;

     (e) communicating with creditors and other parties;

     (f) assisting the Debtor in preparing court papers and in
         preparing witnesses;

     (g) conferring with all other professionals hired in the
         case;

     (h) assisting the Debtor in negotiations with creditors or
         third parties concerning the terms of any proposed plan
         of reorganization; and

     (i) preparing, drafting and prosecuting the plan of
         Reorganization and disclosure statement.

Chung & Press will work with Goodall, Pelt & Carper P.C., another
firm tapped by the Debtor to be its legal counsel.

Daniel Press, Esq., and Brett Weiss, Esq., the attorneys who will
be representing the Debtor, will charge $495 per hour.

The firm received a payment of $10,000 from the Debtor, of which
$990 was disbursed for its pre-bankruptcy services.

Chung & Press does not represent any interest adverse to the
Debtor's bankruptcy estate, and is "disinterested" as defined in
section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Daniel M. Press, Esq.
     Chung & Press, P.C.
     6718 Whittier Ave., Suite 200
     McLean, VA 22101
     Phone: (703) 734-3800
     Fax: (703) 734-0590
     Email: dpress@chung-press.com

                 About Fredericksburg Park LLC

Based in Stafford, Virginia, Fredericksburg Park LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Va.
Case No. 17-32287) on May 2, 2017.  The petition was signed by
Andrew S. Garrett, president of Garrett Development Corporation,
manager.  

The case is assigned to Judge Keith L. Phillips.

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


FREDERICKSBURG PARK: Taps Goodall Pelt as Legal Counsel
-------------------------------------------------------
Fredericksburg Park, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Virginia to hire Goodall, Pelt,
Carper & Norton, P.C. as legal counsel.

The firm will provide these services in connection with the
Debtor's Chapter 11 case:

     (a) assisting and advising the Debtor relative to the
         administration of its case;

     (b) representing the Debtor before the bankruptcy court and
         advising the Debtor on all pending litigations, hearings,

         motions, and of the decisions of the court;

     (c) reviewing all applications, orders, and motions filed
         with the court by third parties;

     (d) attending all meetings conducted pursuant to section
         341(a) of the Bankruptcy Code and representing the Debtor

         at all examinations;

     (e) communicating with creditors and other parties;

     (f) assisting the Debtor in preparing court papers and in
         preparing witnesses;

     (g) conferring with all other professionals hired in the
         case;

     (h) assisting the Debtor in negotiations with creditors or
         third parties concerning the terms of any proposed plan
         of reorganization; and

     (i) preparing, drafting and prosecuting the plan of
         Reorganization and disclosure statement.

Goodall will work with Chung & Press P.C., another firm tapped by
the Debtor to be its legal counsel.

Robert Goodall, Esq., the attorney who will be representing the
Debtor, will charge $300 per hour.

The firm received a payment of $9,217 from the Debtor, of which
$1,740 was disbursed for its pre-bankruptcy services and $1,717 for
the filing fee.

Goodall does not represent any interest adverse to the Debtor's
bankruptcy estate, and is "disinterested" as defined in section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Robert B. Goodall, Esq.
     Goodall, Pelt, Carper & Norton, P.C.
     1259 Courthouse Road, Suite 101
     Stafford, VA 22554
     Tel: (540) 659-3130
     Email: bob.goodall@gpc-lawyers.com

                 About Fredericksburg Park LLC

Based in Stafford, Virginia, Fredericksburg Park LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Va.
Case No. 17-32287) on May 2, 2017.  The petition was signed by
Andrew S. Garrett, president of Garrett Development Corporation,
manager.  

The case is assigned to Judge Keith L. Phillips.

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


FREESEAS INC: Will File Form 20-F Within Extension Period
---------------------------------------------------------
FreeSeas Inc. filed notified the Securities and Exchange Commission
on Form 12b-25 regarding the delay in the filing of its annual
report on Form 20-F for the year ended Dec. 31, 2016.  The Company
said that the compilation, dissemination and review of the
information required to be presented in the Form 20-F for the
relevant fiscal year has imposed time constraints that have
rendered timely filing of the Form 20-F impracticable without undue
hardship and expense to the registrant.  The Company undertakes the
responsibility to file such annual report no later than 15 days
after its original due date.

                      About FreeSeas Inc.

Headquartered in Athens, Greece, FreeSeas Inc., formerly known as
Adventure Holdings S.A., was incorporated in the Marshall Islands
on April 23, 2004, for the purpose of being the ultimate holding
company of ship-owning companies.  The management of FreeSeas'
vessels is performed by Free Bulkers S.A., a Marshall Islands
company that is controlled by Ion G. Varouxakis, the Company's
Chairman, President and CEO, and one of the Company's principal
shareholders.

The Company's fleet consists of six Handysize vessels and one
Handymax vessel that carry a variety of drybulk commodities,
including iron ore, grain and coal, which are referred to as "major
bulks," as well as bauxite, phosphate, fertilizers, steel products,
cement, sugar and rice, or "minor bulks."  As of Oct. 12, 2012, the
aggregate dwt of the Company's operational fleet is approximately
197,200 dwt and the average age of its fleet is 15 years.

Freeseas reported a net loss of US$52.94 million on US$2.30 million
of operating revenues for the year ended Dec. 31, 2015, compared to
a net loss of US$12.68 million on US$3.77 million of operating
revenues for the year ended Dec. 31, 2014.  As of Dec. 31, 2015,
FreeSeas had US$18.71 million in total assets, US$35.47 million in
total liabilities and a total shareholders' deficit of US$16.76
million.

RBSM LLP, in New York, issued a "going concern" qualification on
the consolidated financial statements for the year ended Dec. 31,
2015, citing that the Company has incurred recurring operating
losses and has a working capital deficiency.  In addition, the
Company has failed to meet scheduled payment obligations under its
loan facilities and has not complied with certain covenants
included in its loan agreements and is in default in other
agreements with various counter parties.  Furthermore, the vast
majority of the Company's assets are considered to be highly
illiquid and if the Company were forced to liquidate, the amount
realized by the Company could be substantially lower that the
carrying value of these assets.  These conditions, among others,
raise substantial doubt about the Company's ability to continue as
a going concern.


FRESH & EASY: Court OKs Disclosures, Confirms Plan of Liquidation
-----------------------------------------------------------------
The Hon. Brendan Linehan Shannon of the U.S. Bankruptcy Court for
the District of Delaware has approved the amended disclosure
statement and confirmed the joint Chapter 11 plan of liquidation
filed by Fresh & Easy, LLC, and the official committee of unsecured
creditors.

A copy of the court order and the Amended Disclosure Statement is
available at http://bankrupt.com/misc/deb15-12220-2143.pdf

Under the Amended Combined Disclosure Statement and Joint Chapter
11 Plan of Liquidation dated April 25, 2017, provides for the
Debtor's assets to be liquidated over time and for the proceeds of
any assets already liquidated, or to be liquidated, to be
distributed to holders of allowed claims in accordance with the
terms of the Combined Plan and Disclosure Statement and the
priority of claims provisions of the Bankruptcy Code.  The Combined
Plan and Disclosure Statement also contemplates the creation of a
trust, pursuant to the terms of the Combined Plan and Disclosure
Statement and the Liquidating Trust Agreement, for the benefit of
all holders of allowed general unsecured claims.

Jeff Montgomery, writing for Bankruptcy Law360, relates that
substantially all property and assets of the Debtor already have
been sold, with only about $25 million left for distribution at the
time of the settlement with YFE Holdings Inc.

Under the Plan, Class 5 Subordinated Claims are impaired and will
receive no distribution.
   
                        About Fresh & Easy

Fresh & Easy, LLC, a chain of grocery stores in the Southwest
United States, filed a Chapter 11 bankruptcy petition (Bankr. D.
Del. Case No. 15-12220) on Oct. 30, 2015.  The petition was signed
by Peter McPhee, the CFO.  The Debtor estimated assets of $10
million to $50 million and liabilities of at least  $100 million.

Judge Christopher S. Sontchi is assigned to the case.

The Debtor has engaged Norman L. Pernick, Esq., Kate J. Stickles,
Esq., and David W. Giattino, Esq., at Cole Schotz P.C. as counsel;
Epiq Bankruptcy Solutions, LLC, as claims and noticing agent; DJM
Realty Services, LLC; and CBRE Group, Inc., as real estate
consultants; and FTI Consulting, Inc., as restructuring advisors.

The Official Committee of Unsecured Creditors hired Fox Rothschild
LLP and ASK LLP as counsel.

                       *     *     *

The Debtor has undertaken the process of liquidating the estate's
assets located at its retail locations and distribution center
with the assistance of Hilco Merchant Resources, LLC, and
Industrial Assets Corp., respectively, has engaged DJM Realty
Services, LLC, and CBRE, Inc., to market its leasehold interests,
and has recently engaged Hilco Streambank to assist with the
disposition of its intellectual property.

As part of the claims process, a bar date of Feb. 19, 2016, was
established by the Court for creditor claims.


FUNCTION(X) INC: Borrows Additional $250,000 from Sillverman
------------------------------------------------------------
As previously disclosed by Function(x) Inc. in a Form 8-K filed
with the Securities and Exchange Commission on June 12, 2015,
Sillerman Investment Company IV, LLC, an affiliate of Robert F.X.
Sillerman, the Company's executive chairman and chief executive
officer, agreed to provide a Line of Credit to the Company.  On
April 24, 2017, the Company borrowed an additional $250,000 under
the Line of Credit.  The principal amount now outstanding under the
Line of Credit is $5,286,952.

                      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.


GARDENS REGIONAL: Has Until July 31 To Exclusively File Plan
------------------------------------------------------------
The Hon. Ernest M. Robles of the U.S. Bankruptcy Court for the
Central District of California has extended, at the behest of
Gardens Regional Hospital and Medical Center, Inc., the exclusive
period of the Debtor to file a Chapter 11 plan and its
corresponding exclusive period to solicit acceptances for that plan
through July 31 and Oct. 1, 2017, respectively.

As reported by the Troubled Company Reporter on April 24, 2017, the
Debtor is in the process of selling certain of its assets to
Promise Healthcare of East Los Angeles, L.P.  The Debtor sought the
exclusivity extension for additional time to close the sale to
Promise Healthcare.  Upon closing of the sale, the Debtor intends
to file within 60 days a Chapter 11 Plan of Liquidation to resolve
its chapter 11 case.

                        About the Hospital

Gardens Regional Hospital and Medical Center, Inc., fka Tri-City
Regional Medical Center, dba Gardens Regional Hospital and Medical
Center leases a 137- bed, acute care hospital doing business at
21530 South Pioneer Boulevard, Hawaiian Gardens, Los Angeles,
California. It provides a full range of inpatient and outpatient
services, including, but not limited to, medical acute care,
general surgical services, bariatric surgery services (for weight
loss), spine surgery services, orthopedic and sports medicine and
joint replacement services, wound care and pain management
services, physical therapy, respiratory therapy, outpatient
ambulatory services, diagnostic services, radiology and
inpatient/outpatient imaging services, laboratory and pathology
services, geriatric services, and community wellness and education
programs.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. C.D.
Calif. Case No. 16-17463) on June 6, 2016, estimating its assets at
between $1 million and $10 million, and liabilities at between $10
million and $50 million.  The petition was signed by Brian Walton,
chairman of the Board. Judge Ernest M. Robles presides over the
case. Samuel R Maizel, Esq., and John A Moe, Esq., at Dentons US
LLP serves as the Debtor's bankruptcy counsel.


GARRETT FAMILY: Foreclosure Auction Set for May 9
-------------------------------------------------
Trustee Services of Carolina, LLC, as Substitute Trustee, will
offer for sale the real property of the Garrett Family Trust at an
auction on May 9, 2017 at 10:00 a.m.

The auction will be held at the courthouse door of the Randolph
county courthouse where the property is located.

A cash deposit (no personal checks) of five percent (5%) of the
purchase price, or Seven Hundred Fifty Dollars ($750.00), whichever
is greater, will be required at the time of the sale. Following the
expiration of the statutory upset bid period, all the remaining
amounts are immediately due and owing.

THIRD PARTY PURCHASERS MUST PAY THE EXCISE TAX AND THE RECORDING
COSTS FOR THEIR DEED. Said property to be offered pursuant to this
Notice of Sale is being offered for sale, transfer and conveyance
"AS IS WHERE IS." There are no representations of warranty relating
to the title or any physical, environmental, health or safety
conditions existing in, on, at, or relating to the property being
offered for sale. This sale is made subject to all prior liens,
unpaid taxes, any unpaid land transfer taxes, special assessments,
easements, rights of way, deeds of release, and any other
encumbrances or exceptions of record.

To the best of the knowledge and belief of the undersigned, the
current owner(s) of the property is/are The Douglas Wayne Garrett
Family Trust and The Lahoma and Ethelyne Garrett Family Trust for
the benefit of Scott Douglas Garrett, Mark Douglas Garrett and Chad
Douglas Garrett and also Douglas Wayne Garrett a/k/a Doulgas Wayne
Garrett. An Order for possession of the property may be issued
pursuant to G.S. 45-21.29 in favor of the purchaser and against the
party or parties in possession by the clerk of superior court of
the county in which the property is sold. Any person who occupies
the property pursuant to a rental agreement entered into or renewed
on or after October 1, 2007, may, after receiving the notice of
sale, terminate the rental agreement by providing written notice of
termination to the landlord, to be effective on a date stated in
the notice that is at least 10 days, but no more than 90 days,
after the sale date contained in the notice of sale, provided that
the mortgagor has not cured the default at the time the tenant
provides the notice of termination [NCGS § 45-21.16A(b)(2)]. Upon
termination of a rental agreement, the tenant is liable for rent
due under the rental agreement prorated to the effective date of
the termination. If the trustee is unable to convey title to this
property for any reason, the sole remedy of the purchaser is the
return of the deposit. Reasons of such inability to convey include,
but are not limited to, the filing of a bankruptcy petition prior
to the confirmation of the sale and reinstatement of the loan
without the knowledge of the trustee. If the validity of the sale
is challenged by any party, the trustee, in their sole discretion,
if they believe the challenge to have merit, may request the court
to declare the sale to be void and return the deposit. The
purchaser will have no further remedy.

The Substitute Trustee is represented by:

     Brock & Scott, PLLC
     5431 Oleander Drive Suite 200
     Wilmington, NC 28403
     PHONE: (910) 392-4988
     FAX: (910) 392-8587


GENERAL MOTORS: Tries to Dodge Faulty Ignition Lawsuits
-------------------------------------------------------
Ryan Boysen, writing for Bankruptcy Law360, reports that General
Motors LLC told a New York federal court faulty ignition claims
would benefit all the creditors of its predecessor Old GM, and
therefore only Old GM should be liable for them.  According to the
report, GM tried to use the Second Circuit's recent Tronox ruling
to stop the onslaught of faulty ignition lawsuits it's been
fighting for years.

                  About Motors Liquidation

General Motors Corporation and three of its affiliates filed for
Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No. 09-50026) on
June 1, 2009.  The Honorable Robert E. Gerber presides over the
Chapter 11 cases.  Harvey R. Miller, Esq., Stephen Karotkin, Esq.,
and Joseph H. Smolinsky, Esq., at Weil, Gotshal & Manges LLP,
assist the Debtors in their restructuring efforts.  Al Koch at AP
Services, LLC, an affiliate of AlixPartners, LLP, serves as the
Chief Executive Officer for Motors Liquidation Company.  GM is also
represented by Jenner & Block LLP and Honigman Miller Schwartz and
Cohn LLP as counsel.  Cravath, Swaine, & Moore LLP is providing
legal advice to the GM Board of Directors.  GM's financial advisors
are Morgan Stanley, Evercore Partners and the Blackstone Group LLP.
Garden City Group is the claims and notice agent of the Debtors.

The U.S. Trustee appointed an Official Committee of Unsecured
Creditors and a separate Official Committee of Unsecured Creditors
Holding Asbestos-Related Claims.  Lawyers at Kramer Levin Naftalis
& Frankel LLP served as bankruptcy counsel to the Creditors
Committee.  Attorneys at Butzel Long served as counsel on supplier
contract matters.  FTI Consulting Inc. served as financial advisors
to the Creditors Committee.  Elihu Inselbuch, Esq., at Caplin &
Drysdale, Chartered, represented the Asbestos Committee.  Legal
Analysis Systems, Inc., served as asbestos valuation analyst.

The Bankruptcy Court entered an order confirming the Debtors'
Second Amended Joint Chapter 11 Plan on March 29, 2011.  The Plan
was declared effect on March 31.

On Dec. 15, 2011, Motors Liquidation Company was dissolved.  On the
Dissolution Date, pursuant to the Plan and the Motors Liquidation
Company GUC Trust Agreement, dated March 30, 2011, between the
parties thereto, the trust administrator and trustee -- GUC Trust
Administrator -- of the Motors Liquidation Company GUC Trust,
assumed responsibility for the affairs of and certain claims
against MLC and its debtor subsidiaries that were not concluded
prior to the Dissolution Date.


GOLDEN MARINA: Barry Trust to be Paid from Property Sale Proceeds
-----------------------------------------------------------------
Golden Marina Causeway LLC filed with the U.S. Bankruptcy Court for
the Northern District of Illinois a disclosure statement for the
Debtor's third amended plan of reorganization dated April 17,
2017.

The Plan contemplates the distribution of the proceeds from the
sale of the Milwaukee Property, which is an approximately 46-acre
parcel of land in downtown Milwaukee.  The amount payable to
creditors depends largely upon the net proceeds from the sale of
the Milwaukee Property.

The Milwaukee Property is commonly known as the "Solvay Coke and
Gas Site."  Between 1873 and 1983, portions of the site were used
for a variety of industrial purposes, including coke and
manufactured gas production, coal storage, tannery, blast furnace
operations, a service yard for Milwaukee's electric trolley system,
and a railcar ferry terminal.  The 311 site consists of part of
Lots 2, 3, 4, 5, 7, 8, 9, 10, 11, 12, 13, and 17 in the northwest
1/4 of Section 4, Township 6 North, Range 22 East, in the City of
Milwaukee, County of Milwaukee, and State of Wisconsin.

The Plan contemplates the funds the Debtor obtains to pay its
creditors will come from the sale of the Milwaukee Property and any
other Assets Golden Marina owns.  At this time, Golden Marina is
not aware of any other Assets, although there may be certain
insurance policies related to the Milwaukee Property in which the
Debtor might have an interest.  The available funds will then be
distributed in accordance with the priority scheme established
under the Bankruptcy Code.

Class 2 Barry Trust Secured Claim is impaired by the Plan.  Within
30 days of the Effective Date, the Allowed Class 2 Claim, which is
an allowed secured claim, will be paid from the remaining Milwaukee
Property Sale Proceeds, if any, after payment in full of the
Allowed Class 1 Claims (and after deducting a reserve for any
Disputed Claims in Class 1), and payment of the Fee Claims.  Solely
for purposes of voting on the Plan, the Class 2 Barry Trust Secured
Claim will be an allowed secured claim of $4 million.

The Disclosure Statement is available at:

           http://bankrupt.com/misc/ilnb16-03587-145.pdf

As reported by the Troubled Company Reporter on Dec. 19, 2016, the
Debtor filed with the Court a disclosure statement describing its
plan or reorganization, dated Dec 6, 2016, which proposed that
holders of Class 6 General Unsecured Claims, in full and complete
satisfaction of Allowed General Unsecured Claims, within 30 days of
the Effective Date of the Plan, receive any remaining Milwaukee
Property Sale Proceeds after the payment of the Allowed Claims in
Classes 1, 2, 3 and 4 and Administrative Expense Claims; provided,
however, that these claims will be paid pro rata with the claims in
Class 5.  Estimated recovery is up to 100% within 30 days of the
Effective Date, depending upon the amount of the Milwaukee Property
Sale Proceeds.

                 About Golden Marina Causeway, LLC

Golden Marina Causeway LLC owns two parcels of real estate, located
at 302 and 311 East Greenfield Avenue in Milwaukee, Wisconsin.  The
parcel at 311 E. Greenfield consists of 47 acres and the smaller
parcel at 302 E. Greenfield is approximately 1 acre.

Golden Marina Causeway, LLC, based in Downers Grove, Illinois,
filed a Chapter 11 petition (Bankr. N.D. Ill. Case No. 16-03587) on
Feb. 5, 2016.  The petition was signed by Lawrence D. Fromelius,
manager.  The Debtor is represented by Jeffrey K. Paulsen, Esq., at
The Law Office of William J. Factor, Ltd.  The
Debtor also hired Nijman Franzetti LLP as special counsel.

Golden Marina's case was assigned to Judge Carol A. Doyle, and
later transferred to the chambers of Judge Donald R. Cassling.
Golden Marina estimated assets and liabilities at $1 million to $10
million at the time of the filing.

Lawrence D. Fromelius filed a Chapter 11 petition (Bankr. N.D. Ill.
Case No. 15-22373) on June 29, 2015.  On July 2, 2015, L. Fromelius
Investment Properties LLC filed a petition for relief under Chapter
11 of the Bankruptcy Code under Case No. 15-22943.

Mr. Fromelius is the sole member of Investment Properties.  He is
also the sole member of East Greenfield Investors LLC, which in
turn is the sole member of Golden Marina Causeway LLC.


GORDMANS STORES: Creditors' Panel Hires Koley as Local Counsel
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of Gordmans Stores,
Inc., et al., seeks authorization from the U.S. Bankruptcy Court
for the District of Nebraska to retain Koley Jessen, P.C., L.L.O.,
as local counsel to the Committee.

The Committee requires Koley to:

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

   b. assist, advise, and represent the Committee in its
      consultations with Debtors relative to the administration
      of the Bankruptcy Cases;

   c. assist, advise, and represent the Committee with respect to
      Debtors' retention of professionals and advisors with
      respect to Debtors' business and the Bankruptcy Cases;

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

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

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

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

   h. assist, advise, and represent the Committee in its
      communications with the general creditor body regarding
      significant matters in the Bankruptcy Cases;

   i. represent the Committee at hearings and other proceedings;

   j. review and analyze applications, motions, complaints,
      orders, statements of operations, schedules, and other
      filings with the Court and advise the Committee as to their
      propriety, and, to the extent deemed appropriate by the
      Committee, support, join, or object thereto;

   k. prepare any pleadings, including, without limitation,
      applications, motions, memoranda, complaints, adversary
      complaints, objections, or comments in connection with any
      matter related to Debtors or the Bankruptcy Cases;

   l. provide assistance, advice, and representation, if
      appropriate, with respect to the employment of a Trustee or
      Examiner, should such action become necessary, or any other
      legal decision involving the interests represented by the
      Committee; and

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

Koley will be paid at these hourly rates:

     Shareholders               $245-$395
     Associates                 $170-$235
     Paralegals                 $150-$165

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

Brian J. Koenig, shareholder of Koley Jessen, 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.

Koley can be reached at:

     Brian J. Koenig, Esq.
     KOLEY JESSEN, P.C
     1125 South 103rd Street, Suite 800
     Omaha, NE 68124
     Tel: (402) 390-9500
     Fax: (402) 390-9005
     E-mail: Brian.Koenig@koleyjessen.com

                   About Gordmans Stores, Inc.

Gordmans, Inc. -- http://www.gordmans.com/-- is a retail company
engaged in the sale of apparel, home goods, and other merchandise.
Founded in 1915, Gordmans operates 106 stores in 62 markets and 22
states throughout the United States and through e-commerce
operations.

Gordmans Stores, Inc., and five of its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Neb. Lead Case
No. 17-80304) on March 13, 2017. Andrew T. Hall, president, CEO and
secretary, signed the petitions. At the time of the filing, the
Debtors disclosed $274 million in assets and $131 million in
liabilities.

The cases are assigned to Judge Thomas L. Saladino.

The Debtors engaged Patrick J. Nash, Jr., Esq., Brad Weiland, Esq.,
and Jamie R. Netznik, Esq., of Kirkland & Ellis LLP, as bankruptcy
counsel. The Debtors also hired Joyce A. Dixon, Esq. at Kutak Rock
LLP as local counsel; Duff & Phelps as financial advisor; Clear
Thinking Group LLC as restructuring advisor; and Epiq Bankruptcy
Solutions LLC, as claims and noticing agent.

On March 15, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors. The Committee hired
Frost Brown Todd LLC, as counsel, Koley Jessen, P.C., L.L.O., as
local counsel Province Inc., as financial advisor.


GREENHUNTER RESOURCES: Liquidation Plan to Consolidate Estates
--------------------------------------------------------------
GreenHunter Resources, Inc., et al., filed with the U.S. Bankruptcy
Court for the Northern District of Texas a first amended disclosure
statement for their plan of liquidation, dated April 28, 2017.

The amended disclosure statement adds that the substantive
consolidation of the estates is in the best interest of creditors.
If the estates were not consolidated and the cases converted to a
Chapter 7, then a separate trustee would be appointed for each
estate, which would add an additional layer of Chapter 7
administrative expenses plus the administrative costs of each
trustee and any professional they would hire. The consolidation
will result in lower administrative expenses since only one trustee
will be appointed and only one commission will be charged. The
consolidation also eliminates disputes between estates as to which
estate owns the assets. Also, there are several large tax claims
which have been filed in this case. The appointment of one trustee
will make it easier to object to the tax claims so that creditors
can receive a distribution. If the tax claims are allowed in full,
there will not be a distribution to unsecured creditors. However,
if the tax claims are disallowed or reduced, creditors could
receive between five and ten cents on the dollar.

The Amended Disclosure Statement is available at:

     http://bankrupt.com/misc/txnb16-40956-11-320.pdf

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.

Each holder of an Allowed Class 6 - 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 and 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.

                  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.


GRM BAY WASH: Sandy Spring Bank to Get $273,136 Under Plan
----------------------------------------------------------
GRM Bay Wash, LLC, and GRM Bay Wash of DelMarva, LLC, filed with
the U.S. Bankruptcy Court for the District of Maryland a joint
disclosure statement dated April 30, 2017, referring to the
Debtors' plan of reorganization.

Class 8 Claim, which consists of the Allowed Secured Claim of Sandy
Spring Bank in the amount of $349,572.06 against the Landover
Store, is impaired by the Plan.  In full and complete satisfaction
of the Class 8 Claim, the Debtor will pay at the anticipated
closing and sale on the Landover Store, the net sum of proceeds
after Class 3 (Class 11 having been satisfied by the Debtor at the
anticipated time of sale), surcharged attorneys fees/charging lien,
and brokerage commissions/transfer taxes, anticipate to be to the
Class 8 Claim the sum of $273,136 at the time closing on the
Landover Store subject to the contract of sale, and court order
approving sale.  In no event will the Class 8 Claim be paid in
excess of the net proceeds on the Landover Store, and any
deficiency claim is a disallowed claim.

Subject to the use of any necessary revenues, cash distributions
from cash flow will be in the priority of payments required by
Title 11 and as demonstrated in greater detail by the pro forma(s)
which will adjoin the Disclosure Statement to the Plan to be
dedicated to this class of claims.  Accordingly, Class 8 Claim is
not receiving all cash distributions from cash flow, but rather
only those cash distributions which are more fully set forth in the
pro forma(s) referenced.  To the extent the Debtor's use of
Revenues to fund any unanticipated, necessary and ordinary
operating expenses causes the Debtor to pay the Class 8 Claim in
arrears of the projected return set forth in the pro forma(s) as
discussed in the definition of reserves, the Debtor will need
become current with the cash distributions contemplated within the
pro forma(s) to the Class 8 Claim within two months from the
shortage, or a default may be appropriate under the Plan.

Treatment of the Class 8 Claim as provided in this Plan will
entitle the Class 8 Claim to receive on account of its allowed
secured claim money or money's worth equivalent to the present
value amount of its allowed secured claim, of a value, as of the
confirmation date, of at least the value of Class 8 Claimholder's
interest in the collateral securing its allowed secured claim, and
for the realization by the Class 8 Claimholder of the indubitable
equivalent of its allowed secured claim.  Finally, treatment of the
Class 8 Claim may be based upon cash distributions arrived at by
agreement.  Upon payment in full of the Class 8 Claim through and
in accordance herewith, the lien of the Class 8 Claimholder against
the collateral, or any other property will be released.

A redlined version of the April 30 Disclosure Statement is
available at:

          http://bankrupt.com/misc/mdb15-26725-192.pdf

As reported by the Troubled Company Reporter on Feb. 15, 2017, the
Debtors filed the Disclosure Statement, saying that Class 10 Claims
will consist of the unsecured claims that aggregate $37,887.70.  In
full and complete satisfaction, discharge and release of the Class
10 Claims, the Allowed Unsecured Claims will receive cash
distributions from cash flow anticipated to represent a minimum of
100% of their face amount of the allowed claims in pro rata
distribution on their allowed amount over 60 months from the
Effective Date in adjustable monthly installments.

                         About GRM Bay

GRM Bay Wash, LLC, and GRM Bay Wash of DelMarva, LLC, are owned by
Gary Middleton and Alice Middleton, a married couple.  The Debtor
was formed in 2000 and operates in P.G. County.  It has acquired
three car washes, known as and referenced as under the Plans as the
Beltsville Store, the Laurel Store and the Landover Store.  The
Co-Debtor has one car wash in Chincoteague Virginia.  The
Middeltons acquired the facilities over the years as the business
grew.

GRM Bay Wash, LLC (Case No. 15-26725) and GRM Bay Wash of DelMarva,
LLC (Case No. 15-26727) sought Chapter 11 protection (Bankr. D.
Md.) on Dec. 1, 2015.  The petition was signed by Gary R.
Middleton, managing member.  GERM Bay Wash estimated both assets
and debts at $1 million to $10 million.  GRM Bay Wash of DelMarva
estimated assets at $0 to $50,000 and liabilities at $500,000 to $1
million.  John Douglas Burns, Esq., at the Burns Law Firm LLC
serves as the Debtor's counsel.


GROTE MOLEN: Will Hold Annual Meeting of Stockholders on May 24
---------------------------------------------------------------
Grote Molen, Inc., has scheduled its 2017 annual meeting of
stockholders for May 24, 2017.  In accordance with the Company's
bylaws, stockholders who intend to submit a proposal regarding a
director nomination at the 2017 Annual Meeting must ensure that
notice of any such proposal (including certain additional
information specified in the Bylaws) is received by the corporate
secretary at the Company's principal executive offices at Grote
Molen, Inc., 10615 Professional Circle, Suite 201, Reno, Nevada
89521, and addressed to the attention of the Corporate Secretary no
later than 5:00 p.m. Pacific Daylight Time on May 3, 2017.  The
Company has set a deadline for the receipt of stockholder proposals
submitted pursuant to Rule 14a-8 under the Securities Exchange Act
of 1934, as amended, for inclusion in the Company's proxy materials
for the 2017 Annual Meeting and which is consistent with its
Bylaws.  In order to be considered timely, those proposals must be
received by the Company at its principal executive offices,
addressed to the attention of the corporate secretary, no later
than 5:00 p.m. Pacific Daylight Time on May 3, 2017.  This deadline
will also apply in determining whether notice is timely for
purposes of exercising discretionary voting authority with respect
to proxies for purposes of Rule 14a- 4(c) under the Exchange Act.

                     About Grote Molen

Headquartered in Reno, Nev., Grote Molen, Inc., distributes
electrical and hand operated grain mills and related accessories
for home use.  The Company's products are available in electric and
manual models and are used to grind wheat, rice and other small
grains.  Grote sell its grain mills on a wholesale basis to retail
dealers in all states in the United States.  

Grote Molen reported a net loss of $259,447 on $1.01 million of
total revenues for the year ended Dec. 31, 2016, compared to a net
loss of $52,120 on $1.53 million of total revenues for the year
ended in 2015.

Pritchett, Siler & Hardy, P.C., issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2016, stating that the Company has incurred losses
and negative cash flows from operations.  These factors raise
substantial doubt about the ability of the Company to continue as a
going concern.

The Company's balance sheet at Dec. 31, 2016, showed total assets
of $1.44 million, total liabilities of $925,315, and a
stockholders' equity of $520,320.


GUARANTY BANK: Closed Friday; First-Citizens Bank Assumes Deposits
------------------------------------------------------------------
Guaranty Bank, Milwaukee, Wisconsin, was closed May 5, 2017, by the
Office of the Comptroller of the Currency, which appointed the
Federal Deposit Insurance Corporation (FDIC) as receiver. To
protect the depositors, the FDIC entered into a purchase and
assumption agreement with First-Citizens Bank & Trust Company,
Raleigh, North Carolina, to assume all of the deposits of Guaranty
Bank. Guaranty Bank did business as BestBank in Georgia and
Michigan.

Guaranty Bank had 119 branches in five states, 107 of which were in
retail outlets, such as grocery and general merchandise stores. The
branches in retail outlets will not be reopening. The 12
brick-and-mortar locations in Illinois, Minnesota, and Wisconsin
will reopen as branches of First-Citizens Bank & Trust Company
during their normal business hours. All depositors of Guaranty
Bank, regardless of where they conducted business, will
automatically become depositors of First-Citizens Bank & Trust
Company.
Deposits will continue to be insured by the FDIC, so there is no
need for customers to change their banking relationship in order to
retain their deposit insurance coverage up to applicable limits.

Customers in the branches being assumed by First-Citizens Bank &
Trust Company should continue to use their existing branch until
they receive notice that systems changes have been completed to
allow First-Citizens Bank & Trust Company branches to process their
accounts. For a complete list of branches, visit
https://www.fdic.gov/guaranty-best-branches

On the evening of May 5 and over the weekend, all depositors of
Guaranty Bank can access their money by writing checks or using ATM
or debit cards. Checks drawn on the bank will continue to be
processed. Loan customers should continue to make their payments as
usual.

Depositors with accounts at the branches not reopening can continue
to use electronic means for conducting their banking business,
including online and mobile banking. ATM machines on-site at the
branches in retail outlets will not be operational.

As of March 31, 2017, Guaranty Bank had approximately $1.0 billion
in total assets and $1.0 billion in total deposits. In addition to
assuming all of the deposits of the failed bank, First-Citizens
Bank & Trust Company agreed to purchase $892.6 million of the
failed bank's assets. The FDIC will retain the remaining assets for
later disposition.

Customers with questions about the transaction should call the FDIC
toll-free at 800-930-6827. The phone number will be operational
this evening until 9 p.m., Central Time (CT); on Saturday from 9
a.m. to 6 p.m., CT; on Sunday from noon to 6 p.m., CT; on Monday
from 8 a.m. to 8 p.m., CT; and thereafter from 9 a.m. to 5 p.m.,
CT. Interested parties also can visit the FDIC's website at
https://www.fdic.gov/bank/individual/failed/guaranty.html.

The FDIC estimates that the cost to the Deposit Insurance Fund
(DIF) will be $146.4 million. Compared to other alternatives,
First-Citizen Bank & Trust Company's acquisition was the least
costly resolution for the FDIC's DIF. Guaranty Bank is the fifth
FDIC-insured institution to fail in the nation this year, and the
first in Wisconsin. The last FDIC-insured institution closed in the
state was North Milwaukee State Bank, Milwaukee, on March 11,
2016.

Congress created the Federal Deposit Insurance Corporation in 1933
to restore public confidence in the nation's banking system. The
FDIC insures deposits at the nation's banks and savings
associations, 5,913 as of December 31, 2016. It promotes the safety
and soundness of these institutions by identifying, monitoring and
addressing risks to which they are exposed. The FDIC receives no
federal tax dollars—insured financial institutions fund its
operations.


GULFMARK OFFSHORE: Amends 2016 Annual Report to Add Part III
------------------------------------------------------------
GulfMark Offshore, Inc., filed an amendment No. 1 to Form 10-K
which amends the Annual Report on Form 10-K for the fiscal year
ended Dec. 31, 2016, originally filed March 17, 2017, solely to
present the information required by Items 10, 11, 12, 13 and 14 of
Part III of Form 10-K as the Company will not file its definitive
proxy statement within 120 days of the end of its fiscal year ended
Dec. 31, 2016.

Part III of the Annual Report disclosed information regarding:

Item 10. Directors, Executive Officers and Corporate Governance

Item 11. Executive Compensation

Item 12. Security Ownership of Certain Beneficial Owners and       

         Management and Related Stockholder Matters

Item 13. Certain Relationships and Related Transactions, and     
         Director Independence

Item 14. Principal Accountant Fees and Services

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

                     https://is.gd/X0VYrY

                    About Gulfmark Offshore

GulfMark Offshore, Inc., a Delaware corporation, was incorporated
in 1996.  The Company provides offshore marine support and
transportation services primarily to companies involved in the
offshore exploration and production of oil and natural gas.  The
Company's vessels transport materials, supplies and personnel to
offshore facilities, and also move and position drilling and
production facilities.  The majority of the Company's operations
are conducted in the North Sea, offshore Southeast Asia and
offshore the Americas.  The Company currently operates a fleet of
73 owned or managed offshore supply vessels, or OSVs, in the
following regions: 30 vessels in the North Sea, 13 vessels offshore
Southeast Asia, and 30 vessels offshore the Americas.  The
Company's fleet is one of the world's youngest, largest and most
geographically balanced, high specification OSV fleets.  The
Company's owned vessels have an average age of approximately nine
years.

GulfMark incurred a net loss of $202.97 million in 2016 following a
net loss of $215.23 million in 2015.  The Company's balance sheet
at Dec. 31, 2016, showed $1.05 billion in total assets, $604.3
million in total liabilities and $449.6 million in total
stockholders' equity.

KPMG LLP, in Houston, Texas, issued a "going concern" qualification
in its report on the consolidated financial statements for the year
ended Dec. 31, 2016, noting that the Company expects to be in
violation of certain of their financial covenants which will result
in the Company's debt becoming subject to acceleration, which raise
substantial doubt about its ability to continue as a going
concern.

                       *     *     *

In March 2017, S&P Global Ratings lowered its corporate credit
rating on U.S.-based offshore service provider GulfMark Offshore to
'D' from 'CCC-'.  "Gulfmark has entered into a 30-day-grace period
to make the March 15 interest payment on its 6.375% senior
unsecured notes due 2022," said S&P Global Ratings credit analyst
Kevin Kwok.  "The 'D' corporate credit and issue-level ratings
reflect our expectation that company will not make the interest
payment within the 30-day-grace period, and will instead seek a
debt restructuring," he added.

In March 2017, Moody's Investors Service downgraded GulfMark's
Corporate Family Rating (CFR) to 'Ca' from 'Caa3', Probability of
Default Rating (PDR) to 'Ca-PD' from 'Caa3-PD', and senior
unsecured notes to 'C' from 'Ca.


GURKARN DIAMOND: Plan Confirmation Hearing on June 6
----------------------------------------------------
Judge Tony M. Davis of the U.S. Bankruptcy Court for the Western
District of Texas approved the first amended disclosure statement
referring to the first amended plan of reorganization filed by
Gurkarn Diamond Hotel Corporation on April 24, 2017.

June 1, 2017, at 5:00 p.m. (CT) is fixed as the last day for
submitting ballots for acceptances or rejections of the Plan.

June 1, 2017, at 5:00 p.m. (CT) is also fixed as the last day for
filing and serving written objections to confirmation of the Plan.

June 6, 2017, at 1:30 p.m. (CT), at the U.S. Bankruptcy Court,
Courtroom No. 1, 903 San Jacinto Blvd., Austin, Texas, is fixed as
the time and place of the hearing on confirmation of the Plan and
any objections thereto.

The Troubled Company Reported previously reported that Class 7
Allowed General Unsecured Claims -- estimated at $11,800 -- is
impaired by the Plan.  Each holder of an Allowed General Unsecured
Claim will be paid their pro rata share of $500 a month over 12
months, starting on the 15th of the third full month following the
Effective Date.  Insider Unsecured Claims, including that of
Satinder Gill, will be paid nothing under this Plan.

The funds necessary for the satisfaction of the creditors' claims
will be generated from Debtor's income and the contributions to be
made by the Equity Interest Holders called for by the Plan.

The Disclosure Statement is available at:

         http://bankrupt.com/misc/txwb16-70183-76.pdf

                 About Gurkarn Diamond Hotel

Gurkarn Diamond Hotel Corporation filed a chapter 11 petition
(Bankr. W.D. Tex. Case No. 16-70183) on Nov. 14, 2016. The case is
assigned to Judge Ronald B. King. The petition was signed by
Satinder S. Gill, partner member. The Debtor is represented by
Joyce W. Lindauer, Esq., at Joyce W. Lindauer Attorney, PLLC. The
Debtor estimated assets and liabilities at $1 million to $10
million at the time of the filing.


GYMBOREE CORP: Bank Debt Trades at 56% Off
------------------------------------------
Participations in a syndicated loan under Gymboree Corp is a
borrower traded in the secondary market at 44.40
cents-on-the-dollar during the week ended Friday, April 21, 2017,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents an increase of 0.71 percentage points from the
previous week.  Gymboree Corp pays 350 basis points above LIBOR to
borrow under the $0.82 billion facility. The bank loan matures on
Feb. 23, 2018 and carries Moody's Caa3 rating and Standard & Poor's
CC rating.  The loan is one of the biggest gainers and losers among
247 widely quoted syndicated loans with five or more bids in
secondary trading for the week ended April 21.


HAGGEN HOLDINGS: Committee Wants Review of Legal Bills
------------------------------------------------------
Rick Archer, writing for Bankruptcy Law360, reports that the
official committee of unsecured creditors of Haggen Holding LLC
asked the U.S. Bankruptcy Court for the District of Delaware to
order a review of the legal bills of the companies holding the real
estate Haggen acquired in its 2014 merger with Albertson's LLC,
saying the companies are breaching a court order by using the
proceeds from real estate sales to defend against the creditors'
adversary proceeding over its real estate dealings.

                     About Haggen Holdings

Headquartered in Bellingham, Washington, Haggen was founded in 1933
as a single grocery store.  From 1933 to 2014, Haggen grew into a
30 store family-run grocery chain, with stores located in the
northwestern United States.  From 2011 to 2014, Haggen reduced its
store base to 18, including a stand-alone pharmacy location.

Haggen rapidly expanded in 2014 and 2015, and, as of the Petition
Date, Haggen owned and operated 164 stores through three operating
companies: Haggen, Inc., Haggen Opco North, LLC and Haggen Opco
South, LLC.

Haggen Holdings, LLC, and its affiliates filed Chapter 11
bankruptcy petitions (Bankr. D. Del. Case Nos. 15-11874 to
15-11879) on Sept. 8, 2015, with the intention of reorganizing, or
selling as a going concern, their stores for the benefit of their
creditors. The petitions were signed by Blake Barnett, the chief
financial officer. The Debtors estimated assets of $50 million to
$100 million and estimated liabilities of $10 million to $50
million.

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

T. Patrick Tinker, assistant U.S. Trustee for Region 3, appointed
seven creditors to the official committee of unsecured creditors.
Pachulski Stang Ziehl & Jones LLP serves as counsel to the
Committee.  Giuliano, Miller & Company, LLC, serves as tax advisors
to the Committee.

                        *     *     *

Following the sale of core assets, Haggen Holdings LLC changed its
name to HH Liquidation, LLC.


HAHN HOTELS: Taps Judith W. Ross as Legal Counsel
-------------------------------------------------
Hahn Hotels of Sulphur Springs, LLC seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Texas to hire The Law
Offices of Judith W. Ross.

The firm will serve as legal counsel to Hahn Hotels and its
affiliates in connection with their Chapter 11 cases.  The legal
services to be provided include advising the Debtors regarding any
potential sale of their assets, preparing a bankruptcy plan, and
assist them in getting court approval to obtain financing.

The hourly rates charged by the firm are:

     Judith Ross             $510
     Eric Soderlund          $395
     Jessica Voyce Lewis     $350

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

The firm can be reached through:

     Judith W. Ross, Esq.
     The Law Offices of Judith W. Ross
     700 N. Pearl Street, Suite 1610
     Dallas, TX 75201
     Phone: 214-377-7879
     Email: judith.ross@judithwross.com
     Email: eric.soderlund@judithwross.com
     Email: jessica.lewis@judithwross.com

              About Hahn Hotels of Sulphur Springs

Hahn Hotels of Sulphur Springs, LLC and five of its affiliates
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
E.D. Texas Case No. 17-40947 and Case Nos. 17-60341 to 17-60345) on
May 1, 2017.  The petitions were signed by Dante Hahn, president.

At the time of the filing, Hahn Hotels of Sulphur estimated its
assets and debts at $1 million to $10 million.  Hahn Investments   
                  estimated its assets and debts at $10 million to
$50 million.


HARRINGTON & KING: Cash Use Until May 5 Approved
------------------------------------------------
Judge Deborah L. Thorne of the U.S. Bankruptcy Court for the
Northern District of Illinois has extended and continued Harrington
& King Perforating Co. and Harrington & King South Inc.'s authority
to use cash collateral through May 5, 2017.

The Debtors are authorized to use cash collateral under the terms
of the Agreed Ninth Interim Cash Collateral Order, and pursuant to
the Budget attached thereto.

Inland Bank & Trust agrees to the extension of cash collateral
use.

The hearing on the Debtor's motion to use cash collateral is
continued to May 4, 2017 at 10:00 a.m.

A full-text copy of the Agreed Order, dated April 27, 2017, is
available at https://is.gd/5meE9K

          About The Harrington & King Perforating

The Harrington & King Perforating Co., Inc., and Harrington & King
South Inc. are in the business of manufacturing perforating metal
sheets and rolled coils of varying gauges and types to produce hole
patterns of various sizes, shapes, and spacing.  Most of the work
is done to customer specifications and consists of high value-added
jobs, not typical of most metal punching.  The products are used in
automotive, acoustics, architecture, food and pharmaceutical
straining and filtering, interior design, manufacturing, safety
flooring, pollution control, transportation and mining cleaning and
grading, electronics and other fields.

The Debtors sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. Ill. Case Nos. 16-15650 and 16-15651) on May 7,
2016.  The petitions were signed by Greg McCallister, chief
restructuring officer and chief operating officer.  The cases are
jointly administered under Case No. 16-15650.  The cases are
assigned to Judge Deborah L. Thorne. The Debtors estimated assets
and liabilities in the range of $1 million to $10 million.

The Debtors are represented by William J. Factor, Esq., at The Law
Office of William J. Factor, Ltd.  The Debtors tapped Patricia A.
Shlonsky, Esq., and Ulmer & Berne LLP as Special Counsel; Miles P.
Cahill, Esq. at Spiegel & Cahill, P.C. as Special Workers'
Compensation Counsel; Vito Mitria and the Beacon Management
Advisors LLC as Financial Advisor; Larry Goldwasser and Cushman &
Wakefield of Illinois, Inc. as real estate broker.

The Official Committee of Unsecured Creditors of The Harrington &
King Perforating Co., Inc. and Harrington & King South Inc. retains
Thomas R. Fawkes, Esq. and Brian J. Jackiw, Esq. of Goldstein &
McClintock LLLP as its legal counsel. The Committee tapped John B.
Pidcock and Conway MacKenzie, Inc. as its financial advisor.


HELIOPOWER INC: Hires Schwartz Flansburg as Attorney
----------------------------------------------------
HelioPower, Inc., seeks authority from the U.S. Bankruptcy Court
for the District of Nevada to employ Schwartz Flansburg PLLC, as
attorney to the Debtor.

HelioPower, Inc. requires Schwartz Flansburg to:

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

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

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

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

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

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

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

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

Schwartz Flansburg will be paid at these hourly rates:

     Attorney                  $275-$625
     Legal Assistants          $75-$215

Schwartz Flansburg will be paid a retainer in the amount of
$50,000.

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

Samuel A. Schwartz, member of Schwartz Flansburg 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.

Schwartz Flansburg can be reached at:

     Samuel A. Schwartz, Esq.
     SCHWARTZ FLANSBURG PLLC
     6623 Las Vegas Blvd. South, Suite 300
     Las Vegas, NV 89119
     Tel: (702) 385-5544
     Fax: (702) 385-2741

                   About HelioPower, Inc.

Heliopower Inc. filed a Chapter 11 petition (Bankr. D. Nev. Case
No. 17-12099), on April 25, 2017. The Petition was signed by
Maurice Rousso, president. The Debtor is represented by Samuel A.
Schwartz, Esq. at Schwartz Flansburg PLLC. At the time of filing,
the Debtor had estimated both assets and liabilities ranging from
$1 million to $10 million.


HEYL & PATTERSON: Files Chapter 11 Liquidation Plan
---------------------------------------------------
Heyl & Patterson, Inc., n/k/a The Liquidating Estate of H&P, filed
with the U.S. Bankruptcy Court for the Western District of
Pennsylvania a disclosure statement to accompany their joint
chapter 11 plan of liquidation, dated April 28, 2017.

On June 3, 2016, Mitsui Miike Machinery filed its Motion to Compel
Debtor to (I) Perform its Obligations Under Contract, Or, In The
Alternative, (II) Assume or Reject Executory Contract.  Several
objections were filed to the Motion, including from the Debtor, the
Creditors' Committee, and on behalf of several Unpaid
Subcontractors in connection with the Old MMM Contract.  The
parties eventually resolved their claims and memorialized their
agreement in the MMM Settlement, which was approved by Order of
Court.

The MMM Settlement provided for Unpaid Subcontractors under the Old
MMM Contract, who satisfied certain requirements, to receive a pro
rata distribution from a cash payment in the amount of $250,000
made by MMM. The MMM Settlement further provided that, to the
extent Holders of Allowed General Unsecured Claims received a
greater dividend from the Debtor's estate, the Unpaid
Subcontractors are entitled to receive a distribution from the
Debtor’s estate that would yield the same percentage recovery on
account of their claims as the Holders of Allowed General Unsecured
Claims
received.

The liquidation plan proposes to pay Class 4 general unsecured
claimants Cash equal to such Holder's Pro Rata Share of the
Available Cash, which amount shall be determined after giving
effect to any Distribution of Available Cash to Holders of Allowed
Unpaid Subcontractors Claims paid in accordance with the MMM
Settlement Order.

The Debtor's Plan is funded by (a) the proceeds from the sale of
its business Assets, (b) the Pre-Closing Receivables, (c)
liquidation of any remaining Assets, and (d) any recoveries on
account of Remaining Causes of Action.

The Disclosure Statement is available at:

     http://bankrupt.com/misc/pawb16-21620-505.pdf

                  About Heyl & Patterson

Heyl & Patterson Inc. is an American specialist engineering
company, founded in 1887 and based in Pittsburgh, Pennsylvania.
Heyl & Patterson sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Pa. Case No. 16-21620) on April 29,
2016. The petition was signed by John R. Edelman, CEO. The case is
assigned to Judge Carlota M. Bohm. The Debtor estimated assets and
liabilities in the range of $1 million to $10 million.

The Debtor tapped George T. Snyder, Esq., at Stonecipher Law Firm,
as counsel; and Gleason & Associates as financial advisors.

Andrew Vara, acting U.S. trustee for Region 3, appointed seven
creditors to serve on an Official Committee of Unsecured
Creditors.
The Committee retained Whiteford, Taylor & Preston, LLC as its
legal counsel; and Albert's Capital Services, LLC as its financial
advisor.


HILLSIDE LOFTS: Hires David Graubard as Attorney
------------------------------------------------
Hillside Lofts, LLC, seeks authority from the U.S. Bankruptcy Court
for the Eastern District of New York to employ M. David Graubard,
Esq., as attorney to the Debtor.

Hillside Lofts requires David Graubard to represent the Debtor in
the Chapter 11 bankruptcy proceedings.

David Graubard will be paid at the hourly rate of $450.

David Graubard will be paid a retainer in the amount of $30,000.

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

M. David Graubard, Esq., sole practitioner, 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.

David Graubard can be reached at:

     M David Graubard, Esq.
     M. DAVID GRAUBARD, ESQ.
     71-18 Main Street
     Flushing, NY 11367
     Tel: (212) 681-1600
     Fax: (212) 681-1601
     Email: dgraubard@keragraubard.com

                   About Hillside Lofts, LLC

Hillside Lofts LLC, based in Brooklyn, NY, filed a Chapter 11
petition (Bankr. E.D.N.Y. Case No. 17-41936) on April 20, 2017. The
Hon. Elizabeth S. Stong presides over the case. M. David Graubard,
Esq., serves as bankruptcy counsel.

In its petition, the Debtor estimated $4.2 million in assets and
$3.32 million in liabilities. The petition was signed by Jonathan
Rubin, manager.


HPA NORTHRIDGE: Needs Additional 120 Days to Solicit Plan Votes
---------------------------------------------------------------
HPA Northridge, LLC, requests the U.S. Bankruptcy Court for the
Southern District of New York to extend the period to solicit
acceptances to a plan of reorganization by 120 days.

The Debtor owns the real property at 2934 No Hill Street, Meridian,
Miss., which is encumbered by a $2,579,000 deed of trust lien held
by the SJ Trust and DJ Trust. Based upon a broker estimate, the
property value is $4,278,992. The Debtor's unsecured debt consists
of insider loans, tenant obligations and legal fees of about
$66,179.

The Debtor claims that it has tried to refinance or sell the
Property to pay the note at maturity, but the Debtor's lease to
Southern Family Markets, the Property's anchor tenant, will expire
in August 2017. In addition, the Debtor contends that its attempts
to refinance or sell will not be successful without knowing whether
the anchor tenant would renew its lease.

The Debtor tells the Court that it has since reached an agreement
in principle with Southern Family Markets to renew and the Debtor
intends to commit the agreement to writing shortly. On the strength
of that renewal, the Debtor intends to refinance the Property and
pay all creditors in full in cash with interest under a
reorganization plan. However, if refinancing is unsuccessful, then
the Debtor will sell the Property under the Plan so that all
creditors will still be paid in full cash with interest.

Meanwhile, the Debtor intends to operate the Property, and to
continue to pay SJ Trust and DJ Trust debt service at the default
rate plus monthly escrows for real estate taxes and insurance.

A hearing will be held on May 23, 2017 at 10:00 a.m. to consider
entry of an order extending the Debtor's 180-day period to solicit
acceptances to a plan of reorganization.

                About HPA Northridge, LLC

HPA Northridge LLC, based in New York, N.Y., filed a Chapter 11
petition (Bankr. S.D.N.Y. Case No. 16-13376) on Dec. 2, 2016.  The
petition was signed by Joel I. Beeler, manager.  The case is
assigned to Judge Stuart M. Bernstein.  The Debtor is represented
by Mark A. Frankel, Esq., at Backenroth Frankel & Krinsky, LLP.
The Debtor disclosed $4.27 million in total assets and $2.64
million in total liabilities.


I-69 DEVELOPMENT: S&P Lowers Rating on $243.8MM PABs to B-
----------------------------------------------------------
S&P Global Ratings said that it lowered its senior secured issue
rating to 'B-' from 'B+' on the Indiana Finance Authority's (IFA)
$243.8 million long-term private activity bonds (PABs) series 2014
(various tranches fully amortized in 2046) and issued for I-69
Development Partners LLC as obligor.  The ratings remain on
CreditWatch with developing implications.  S&P's recovery rating is
unchanged at '1', indicating a very high (90%-100%; rounded
estimate 95%) expected recovery in the event of a payment default.

The rating action reflects S&P's view that absent intervention by
the IFA and Public Sector Pension Investment Board (PSP, a Canadian
pension fund), the project is poised to miss its long stop date,
scheduled for Oct. 31, 2017, or run out of liquidity beforehand.

"We view it as therefore vulnerable to a default and reliant on the
sponsors and the concession grantor, the IFA, to come to a mutually
agreeable solution," said S&P Global Ratings credit analyst Tony
Bettinelli.

As expressed by S&P's listing of the ratings on CreditWatch with
developing implications, the ratings trajectory is unusual and is
essentially binary.  If the project does not continue toward
default, a revised memorandum of understanding will be solely due
to the ability of the IFA and PSP.  If this occurs, the rating
would likely be raised, potentially by multiple notches, depending
on whatever revised security package is put in place and on S&P's
view of the credit profile of any new builder brought in to replace
Isolux Corsan.  S&P would also assess the reasonableness of any
revised construction schedule that is negotiated.


INT'L SHIPHOLDING: Sale of Green Dale Vessel for $6.8M Approved
---------------------------------------------------------------
Judge Stuart M. Bersntein of the U.S. Bankruptcy Court for the
Southern District of New York authorized the private sale by
International Shipholding Corp. and affiliates of LCI Shipholdings,
Inc.'s vessel known as the "Green Dale" (IMO: 9181376) to Sallaum
Lines SAL for $6,800,000.

The Time Charter will be rejected at the earlier of (i) the
transfer of the Green Dale in accordance with the Memorandum of
Agreement ("MOA") or (ii) the Effective Date.  Any party asserting
a claim arising from the rejection of the Time Charter must file
proof of such within 30 days of the later of (i) the transfer of
the Green Dale or (ii) the Effective Date to file proof of such
claim.

Upon closing under the MOA, the Buyer will take title to and
possession of the Green Dale free and clear of all liens, claims,
and encumbrances.

The sale proceeds of the Green Dale transaction, less closing costs
and the fees and expenses owed to H Clarkson & Co. Ltd. and Jacq.
Pierot Jr. & Sons, Inc. pursuant to the Brokerage Agreement, will
be held in a segregated account of the Debtors, and any and all
liens and/or security interests against the Green Dale will attach
to such proceeds in the same priority as the liens and/or security
interests against the Green Dale, and such proceeds will only be
released (i) pursuant to the terms of the Plan or (ii) upon further
order of the Court authorizing the withdrawal of such funds, free
and clear of all liens and encumbrances.

Upon closing under the MOA, the Debtors are authorized to pay from
the proceeds of the sale (i) Jacq. Pierot Jr. & Sons $34,000 in
fees and $0 in expenses; and (ii) H Clarkson $68,000 in fees and $0
in expenses.

Notwithstanding the possible applicability of Bankruptcy Rule
6004(h), the Order will be immediately effective and enforceable
upon its entry.

A copy of the MOA attached to the Order is available for free at:

   
http://bankrupt.com/misc/International_Shipholding_737_Order.pdf

                 About International Shipholding

International Shipholding Corp. filed a Chapter 11 petition
(Bankr.
S.D.N.Y. Case No. 16-12220) on July 31, 2016.  Its affiliated
debtors also filed separate Chapter 11 petitions.  The petitions
were signed by Manuel G. Estrada, vice president and chief
financial officer.

International Shipholding Corp. was engaged in waterborne cargo
transportation and maintained a diversified customer base with
emphasis on medium and long term contracts.  ISH was founded in
1947 when the Johnsen family purchased a Liberty Ship after the
establishment of the War Ship Act of 1946 and became a public
company in 1979.  Through its debtor and non-debtor subsidiaries,
International Shipholding now operates a diversified fleet of 21
U.S. and foreign flag vessels that provide domestic and
international maritime transportation services to commercial and
governmental customers primarily under medium to long-term
contracts.  As of the Petition Date, International Shipholding
maintained offices in Mobile, Alabama, New Orleans, Louisiana, New
York, New York, and Tampa, Florida, as well as a network of
agencies in major cities worldwide.

ISH, which was formed as a Delaware corporation in 1978 and became
a public company in 1979, is the ultimate corporate parent of the
International Shipholding family of companies. International
Shipholding's fleet is operated by ISH's principal Debtor and
non-Debtor subsidiaries, including Central Gulf Lines, Inc.,
Waterman Steamship Corporation, Enterprise Ship Company, Inc.,
U.S.
United Ocean Services, LLC, CG Railway, Inc., LCI Shipholdings,
Inc., Sulphur Carriers, Inc., and East Gulf Shipholding, Inc.  

Certain other of ISH's Debtor subsidiaries, including LMS
Shipmanagement, Inc. and N. W. Johnsen & Co., Inc., provide ship
management, ship charter brokerage, agency and other specialized
services. C.G. Railway Inc., Cape Holding LTD, Dry Bulk Cape
Holding, Inc., East Gulf Shipholding, Inc., MPV Netherlands C.V.,
MPV Netherlands Cooperatief U.A., MPV Netherlands B.V., Bulk
Shipholding Inc., and Terminales Transgolfo S.A. de C.V. are not
debtors in these Chapter 11 cases.

The Debtors are represented by David H. Botter, Esq., Sarah Link
Schultz, Esq., and Travis A. McRoberts, Esq., at Akin Gump Strauss
Hauer & Feld LLP. The Debtors' Restructuring Advisor is Blackhill
Partners, LLC. Their Claims, Noticing & Balloting Agent is Prime
Clerk LLC.

The Debtors disclosed total assets at $305.1 million and total
debts at $226.8 million as of March 31, 2016.

William K. Harrington, the U.S. Trustee for the Southern District
of New York, on Sept. 1, 2016, appointed three creditors to serve
on the official committee of unsecured creditors of International
Shipholding Corporation.  The committee retained Pachulski Stang
Ziehl & Jones LLP as counsel, and AMA Capital Partners, LLC as
financial advisor.

                       *     *     *

On Oct. 28, 2016, the Debtors filed a motion to sell certain
assets
contained in the Specialty Business Segment.  On Nov. 18,
2016, the Bankruptcy Court entered an order approving the bidding
and auction procedures in connection with such sale.  The auction
was held on Dec. 15, 2016.  The Bankruptcy Court held a hearing
to consider approval of the sale on Dec. 20.  On Jan. 30,
2017, the Bankruptcy Court entered an order authorizing the sale.
The sale closed on Feb. 28, 2017.

On Nov. 14, 2016, the Debtors filed their Plan of
Reorganization and the Disclosure Statement.  The Bankruptcy Court
approved the Disclosure Statement on January 10, 2017.  On March
2, 2017, the Bankruptcy Court entered an order confirming the Plan.


INTEGRO GROUP: S&P Lowers CCR to 'B-' on Weaker Performance
-----------------------------------------------------------
S&P Global Ratings said it lowered its corporate credit rating on
Integro Group Holdings L.P. and its core subsidiaries
(collectively, Integro) to 'B-' from 'B' and revised the outlook to
stable from negative.  At the same time, S&P revised its
issue-level rating on the company's first-lien debt to 'B-' from
'B' (the recovery rating remains '3 (65%)') and second-lien debt to
'CCC+' from 'B-' (the recovery rating remains '5 (10%)').

"The downgrade reflects declines in Integro's operating performance
relative to our expectations," said S&P Global Ratings credit
analyst Stephen Guijarro.  The company experienced significant
underperformance in its risk management/large account segment due
to reduced new business written and meaningful lost business from
recurring accounts.  Its margins contracted slightly on higher
costs, though this is slightly offset by expense-management
initiatives.  Integro also faces possible unfavorable
Brexit-related foreign-exchange translation since about 30% of its
business comes from London markets.  As a result of this, Integro's
credit protection measures have weakened moderately.  The leverage
and coverage was above 9.0x and below 2.0x, respectively, for
fiscal year-end 2016.  S&P also forecasts that leverage will remain
above 7.5x and coverage below 2.0x over the next 12 months.

Integro is a specialty broker and, unlike its similarly rated peers
the company targets not only the middle market specialty business
but also the large account space that is dominated by the "Big 3"
public peers which have considerably more resources available to
attract and retain business.  Integro's strategies to obtain
business are markedly different between the large account,
specialty and middle-market segments.  In S&P's view, this approach
has led to higher customer-acquisition costs and increased expenses
to retain existing business, pressuring margins.  While S&P
recognizes that recent expense management initiatives could
eliminate redundant functions and streamline processes, and new
business acquisitions may have favorable margins, S&P believes slow
revenue growth and elevated acquisition costs in the risk
management division will continue to weigh down performance over
the next 12 months.

S&P assess Integro's liquidity as adequate based on S&P's
expectation that sources will exceed uses of cash by at least 1.2x
during the next 12 months, and that net sources would be positive
even with a 15% decline in EBITDA.  Also supporting this assessment
is the company's sufficient covenant headroom, sound relationships
with banks and generally satisfactory standing in credit markets.

Covenant

Integro has a springing consolidated first-lien net leverage
covenant when the total net leverage of borrower exceeds an 8.25x.
Based on the company's calculations, actual consolidated net
leverage ratio was 5.9x at year-end 2016.  Integro has no
significant debt maturities until 2020.

   -- $42 million of revolver availability (as of year-end 2016,
      there was $8 million drawn on revolver)
   -- About $20 million in unrestricted cash on an annual run-rate

      basis
   -- Required mandatory amortization of debt of about $3 million
      annually
   -- Required cash funding for earn-out payments of $25 million -
      $40 million annually
   -- Limited capital expenditures totaling 1% of revenue

The stable outlook reflects S&P's expectation that Integro will
benefit from improved operational efficiencies and successfully
integrated acquisitions, but operating margins will continue to lag
peers.  S&P expects Integro to maintain leverage in the upper-7.0x
area and interest coverage below 2.0x over the next year.

S&P could lower its ratings in the next 12 months if operating
performance deteriorates to the point where S&P assess its capital
structure as being unsustainable due to significant key client
losses, higher-than-expected operating costs, or acquisition
integration issues.  S&P could also lower the ratings if debt to
EBITDA erodes further and interest coverage falls below 1.5x, or if
liquidity becomes constrained so that sources fail to cover at
least 1.2x of required uses.

Any upgrade would depend on a meaningful improvement in Integro's
operations and credit protection profile with leverage below 7.5x
and interest coverage meaningfully above 2x.  S&P would also look
for operating performance to improve to be more in line with its
rated peers.

   -- S&P has updated its recovery analysis of Integro.  S&P has
      revised all of its issue-level ratings on the company's
      debt; the recovery ratings remain unchanged.

   -- S&P's simulated default scenario contemplates a default in
      2019 due to shrinking commissions and margins stemming from
      intense competition in the brokerage industry.

   -- S&P has valued the company on a going-concern basis using a
      5.0x multiple over S&P's projected emergence EBITDA--in line

      with other insurance services peers at the lower end of a
      weak business risk profile assessment.

   -- S&P believes that, if the company were to default, it would
      offer greater value through reorganization than liquidation.

   -- Year of default: 2019
   -- EBITDA at emergence: $46 million
   -- Implied enterprise value (EV) multiple: 5.0x
   -- Obligors/nonobligor split on primary debt: 65%/35%
   -- Net EV (after 5% administrative costs): $220 million
   -- Total collateral value available to secured debt:
      $193 million
   -- Total first-lien debt claims: $317 million
   -- First-lien recovery expectations: 65%
   -- Second-lien debt claims: $127 million
   -- Second-lien recovery expectations: 10%


INTERPACE DIAGNOSTICS: Amends 2016 Form 10-K to Add Part III
------------------------------------------------------------
Interpace Diagnostics Group, Inc., filed an Amendment No. 1 to Form
10-K to amend its annual report for the fiscal year ended Dec. 31,
2016, which was originally filed with the Securities and Exchange
Commission on March 31, 2017.  The Company filed the Amendment
solely for the purpose of including in Part III the information
that was to be incorporated by reference from the Company's
definitive proxy statement for its 2017 Annual Meeting of
Stockholders because the Company's definitive proxy statement will
not be filed with the SEC within 120 days after the end of the
Company's fiscal year ended Dec. 31, 2016.  This Amendment amends
and restates in its entirety Items 10, 11, 12, 13 and 14 of Part
III and amends and restates in its entirety Part IV of the Original
Filing to include the prior exhibits and additional certifications
required of the principal executive officer and principal financial
officer under Section 302 of the Sarbanes-Oxley Act of 2002.

Part III of the Annual Report describes the following:
    
Item 10. Directors, Executive Officers and Corporate Governance

Item 11. Executive Compensation

Item 12. Security Ownership of Certain Beneficial Owners and
         Management and Related Stockholder Matters

Item 13. Certain Relationships and Related Transactions, and       

         Director Independence

Item 14. Principal Accounting Fees and Services

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

                      https://is.gd/S99tkB

                   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 $8.33 million on $13.08 million of
net revenue for the year ended Dec. 31, 2016, compared with a net
loss of $11.35 million on $9.43 million of net revenue for the year
ended Dec. 31, 2015.  The Company's balance sheet at Dec. 31, 2016,
showed $41.77 million in total assets, $35.24 million in total
liabilities and $6.53 million in total stockholders' equity.

BDO USA, LLP, in Woodbridge, New Jersey, 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 continuing operations that raise substantial doubt
about its ability to continue as a going concern.


J&A REAL ESTATE: Court Approves Disclosures; June 8 Plan Hearing
----------------------------------------------------------------
Judge Robert N. Opel, II of the U.S. Bankruptcy Court for the
Middle District of Pennsylvania approved the amended disclosure
statement filed by J&A Real Estate Partnership on March 3, 2017,
referring to its chapter 11 plan of reorganization.

June 2, 2017, is fixed as the last day for submitting written
acceptances or rejections of the plan.

June 2, 2017, is fixed as the last day for filing and serving
written objections to confirmation of the plan.

June 8, 2017, at 10:00 a.m. in the Bankruptcy Courtroom, Third
Floor, The Ronald Reagan Federal Building, Third and Walnut
Streets, Pennsylvania is fixed for the hearing of the confirmation
of the plan.

The Troubled Company Reporter previously reported that the Debtor
will have six months from Plan confirmation to accomplish a
refinance of York Traditions Bank's debt and to pay the debt in
full.

If the Debtor is unable to refinance the debt in full within six
months from Plan confirmation, Debtor will have an additional six
months to list and sell the property.

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

         http://bankrupt.com/misc/pamb1-16-03341-49.pdf

              About J & A Real Estate Partnership

J & A Real Estate Partnership, based in York, Pennsylvania, was
formed in January, 1996 by Arthur J. Kerchner and his sister, Ann
Kerchner.  The partnership owns real property situated at 3432
East
Market Street, York, Pennsylvania.  The Debtor leases the real
property to Unique Physique, Inc.

The Debtor filed a Chapter 11 petition (Bankr. M.D. Pa. Case No.
16-03341) on August 12, 2016.  The petition was signed by John A.
Kerchner, partner.

Judge Mary D. France presides over the case.  Craig A. Diehl,
Esq.,
at Law Offices of Craig A. Diehl, serves as the Debtor's legal
counsel.   

At the time of the filing, the Debtor estimated $1 million to $10
million in assets and $100,000 to $500,000 in liabilities.


J&M FOOD: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of J&M Food Services LLC as of May
5, according to a court docket.

                    About J&M Food Services

J&M Food Services LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Ariz. Case No. 17-01466) on February 18,
2017.  The petition was signed by Maggie Liao, managing member.  

At the time of the filing, the Debtor estimated assets of less than
$50,000 and liabilities of less than $100,000.

The Debtor hired Canterbury Law Group LLP as bankruptcy counsel,
and James M. LaGanke PLLC as co-counsel and litigation counsel.


J. CREW GROUP: Chinos Decides to Make PIK Interest Payment
----------------------------------------------------------
Chinos Intermediate Holdings A, Inc., the indirect parent holding
company of J.Crew Group, Inc., is the issuer of $500 million
aggregate principal of 7.75/8.50% Senior PIK Toggle Notes due
May 1, 2019.  The PIK Notes interest is payable semi-annually on
May 1 and November 1 of each year.  

On April 28, 2017, Chinos A delivered notice to U.S. Bank N.A., as
trustee, under the Indenture governing the PIK Notes, that with
respect to the interest that will be due on those notes on the Nov.
1, 2017, interest payment date, Chinos A will make such interest
payment by paying in kind at the PIK interest rate of 8.50% instead
of paying in cash.  The PIK election will increase the outstanding
principal balance of the PIK Notes $24.1 million to $590.6
million.

Chinos A intends to continue to evaluate this option prior to the
beginning of each interest period, taking into account the ability
of Chinos A to elect to PIK pursuant to the terms of the PIK Notes
and the indenture governing the PIK Notes and other relevant
factors at that time.

As of April 28, 2017, the Company has approximately $300 million of
availability under its $350 million ABL Facility with no borrowings
outstanding.  Any amounts outstanding under the ABL Facility are
due and payable in full on Nov. 17, 2021.

                      About J. Crew Group

J.Crew Group, Inc. is an internationally recognized omni-channel
retailer of women's, men's and children's apparel, shoes and
accessories.  As of Nov. 22, 2016, the Company operates 287 J.Crew
retail stores, 110 Madewell stores, jcrew.com, jcrewfactory.com,
the J.Crew catalog, madewell.com, the Madewell catalog, and 181
factory stores (including 37 J.Crew Mercantile stores).

For the year ended Jan. 28, 2017, J. Crew reported a net loss of
$23.51 million following a net loss of $1.24 billion for the year
ended Jan. 30, 2016.  As of Jan. 28, 2017, J. Crew had $1.43
billion in total assets, $2.21 billion in total liabilities and a
total stockholders' deficit of $786.21 million.

                         *   *   *

As reported by the TCR on Dec. 16, 2016, S&P Global Ratings lowered
its corporate credit rating on the New York-based specialty
retailer J. Crew Group Inc. to 'CCC-' from 'B-'. "The downgrade
reflects our view that the company's suppressed debt trading prices
could culminate in a distressed debt buyback or debt exchange,"
said credit analyst Helena Song.

J. Crew carries a 'Caa2' Corporate Family Rating from Moody's
Investors Service.  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, Moody's said.


JACK COOPER: Extends Cash Tender Offer Until May 15
---------------------------------------------------
Jack Cooper Enterprises, Inc., and Jack Cooper Holdings Corp.
announced the extension of the cash tender offer to purchase any
and all of the JCEI 10.50%/11.25% Senior PIK Toggle Notes due 2019
and exchange offer for any and all of the JCHC 9.25% Senior Secured
Notes due 2020 for cash and warrants to purchase shares of
non-voting common stock of JCEI.  The Offers are now scheduled to
expire at 5:00 p.m., New York City time, on Monday, May 15, 2017,
unless extended or earlier terminated in accordance with the offer
to purchase and offering memorandum.

As of 5:00 p.m., New York City time, on April 28, 2017, 51.37% of
the JCEI Notes had been validly tendered and not withdrawn, thereby
satisfying the JCEI Notes Consent Condition (as defined in the
Offering Memorandum).  However, as of 5:00 p.m., New York City
time, on April 28, 2017, 0.00% of the JCHC Notes had been validly
tendered and not withdrawn and, accordingly, the requisite amount
of JCHC Notes necessary to satisfy the JCHC Notes Consent
Condition, had not been validly delivered and not withdrawn.  The
withdrawal deadlines for the Offers have not been extended.

The Company also announced that it is currently engaged in
discussions with representatives of an ad hoc group of holders of
JCHC Notes regarding the terms of the Offers and potential
alternative deleveraging transactions.  The Ad Hoc Group represents
that its members own approximately 85% of the JCHC Notes and
approximately 33% of the JCEI Notes (or approximately 68% of the
JCEI Notes not previously tendered).

There can be no assurance that the Company will complete the Offers
or reach an agreement regarding a potential alternative
deleveraging transaction with the Ad Hoc Group.

The Offers, as announced by the Company on April 3, 2017, include
related solicitations of consents to amend the JCEI Notes and JCHC
Notes and related indentures as described in the Offering
Memorandum and to release the collateral securing the JCHC Notes.

J.P. Morgan Securities, LLC is no longer acting as a Dealer Manager
or Solicitation Agent for the Offers.  The other Dealer Manager and
Solicitation Agent for the Offers will continue to serve as a
dealer manager and solicitation agent with respect to the Offers.

                      About Jack Cooper

Jack Cooper Enterprises, Inc., is the direct parent of Jack Cooper
Holdings Corp., based in Kansas City, MO, a leading provider of
over-the-road transportation of automobiles, SUVs and light trucks
in the U.S. and Canada.

Jack Cooper reported a net loss of $33.27 million on $667.84
million of operating revenues for the year ended Dec. 31, 2016,
compared to a net loss of $69.91 million on $728.58 million of
operating revenues for the year ended Dec. 31, 2015.

As of Dec. 31, 2016, Jack Cooper had $279.11 million in total
assets, $628.96 million in total liabilities and a total
stockholders' deficit of $349.85 million.

                        *    *    *

As reported by the TCR on Dec. 14, 2016, S&P Global Ratings said it
has lowered its corporate credit rating on Jack Cooper Holdings
Corp. to 'SD' from 'CC'.  "The downgrade follows Jack Cooper's
announcement that it has completed the exchange of its senior
unsecured PIK toggle notes due 2019 for a combination of cash and
warrants in a transaction that we consider a distressed exchanged,"
said S&P Global credit analyst Michael Durand.

In November 2016, Moody's Investors Service downgraded the ratings
of Jack Cooper Enterprises, Inc., including its Probability of
Default Rating ("PDR") to 'Ca-PD' from 'Caa2-PD' and its Corporate
Family Rating ("CFR") to 'Caa3' from 'Caa2'.


JLC DAYCARE: Taps Steidl and Steinberg as Legal Counsel
-------------------------------------------------------
JLC Daycare, Inc. seeks approval from the U.S. Bankruptcy Court for
the Western District of Pennsylvania to hire legal counsel.

The Debtor proposes to hire Steidl and Steinberg, P.C. to give
legal advice regarding the administration of its Chapter 11 estate,
and provide other legal services related to its bankruptcy case.

Steidl will charge an hourly fee of $300 for its services.  The
firm received a retainer fee of $4,000, plus $1,717 for the filing
fee.

Christopher Frye, Esq., at Steidl, disclosed in a court filing that
his firm is a "disinterested person" as defined in section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Christopher M. Frye, Esq.
     Steidl and Steinberg, P.C.
     2830 Gulf Tower
     707 Grant Street
     Pittsburgh, PA 15219
     Phone: 412- 391-8000
     Email: chris.frye@steidl-steinberg.com

                     About JLC Daycare Inc.

JLC Daycare, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Pa. Case No. 17-21768) on April 27,
2017.  At the time of the filing, the Debtor estimated assets and
liabilities of less than $1 million.

The case is assigned to Judge Thomas P. Agresti.


KALLSTRAND LLC: Has Stipulation with CCMS for Use of Cash
---------------------------------------------------------
Kallstrand, LLC, doing business as Fazool's Casual Italian Kitchen,
filed with the U.S. Bankruptcy Court for the Western District of
New York a stipulation with Can Capital Merchant Service, Inc.
("CCMS") on the Debtor's utilization of the cash collateral of CCMS
on an interim basis and the settlement of CCMS' secured claim
against the Debtor.

CCMS is a company that provides working capital to small and
medium-sized businesses through purchases of future credit card,
debit card, and other payment card receivables ("Card
Receivables").

On July 26, 2016, in the ordinary course of its business, Fazool's
entered into a Future Receivables Agreement with CCMS, whereby CCMS
purchased $54,485 worth of future Card Receivables from the Debtor
in consideration for an immediate lump-sum cash payment of $41,783
from CCMS. Whereas, on Sept. 19, 2016, in the ordinary course of
its business, Fazool's entered into a Future Receivables Agreement
with CCMS, whereby CCMS purchased $34,767 worth of future Card
Receivables from the Debtor in consideration for an immediate
lump-sum cash payment of $29,290 from CCMS.  

Pursuant to the terms of the Agreements, the Debtor was obligated
to process all of its Card Receivables with a card processor
acceptable to CCMS, and to cause that processor to remit 20% of
Debtor's Card Receivables directly to CCMS until the Specified
Amount was remitted to CCMS.  The Agreements granted CCMS a
priority lien and security interest in all of the Debtor's personal
property, including accounts, chattel paper, documents, equipment,
general intangibles, instruments, inventory, liquor licenses,
trademarks, trade names, and service marks, wherever located and
whenever acquired (the "Collateral") until the Specified Amount was
remitted in full.

CCMS holds a valid, and a perfected lien and security interest in
all of the Collateral, including all assets and proceeds which are
"cash collateral."

On the Petition Date, there remained a Specified Amount balance of
$58,399 of Card Receivables not yet remitted by the Debtor to CCMS
pursuant to the Agreements.

As adequate protection, the Debtor will pay CCMS the outstanding
liability at 5% interest in equal installment payments in the
amount of $1,102 per month between or about April 1, 2017 and March
31, 2022.  Payments will be made on the 15th day of each month with
the first payment due on April 15, 2017 and will continue each
month thereafter until confirmation, except that all adequate
protection payments that come due before the adequate protection
contemplated in the Stipulation is authorized by the Court, will be
paid to Debtor's counsel, as escrow agent.

Upon full remittance of CCMS's secured claim of $58,399, the
secured claim of CCMS will be deemed fully satisfied, and CCMS will
no longer possess a security interest in any assets of the Debtor.

The Debtor will file a motion for approval of the Stipulation and
Agreements promptly after it has been fully executed.

CCMS consents to the Debtor's utilization of cash collateral
subject to approval of the Court.

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

   http://bankrupt.com/misc/nywb2-17-20008_36_cash_Kallstrand.pdf

In consideration for the consent of NYSDTF for the Debtor's interim
use of cash collateral, and to provide adequate protection for such
use to NYSDTF, the Debtor stipulates and agrees, among other
things, to these:

    a. The NYSDTF will be granted a "rollover" replacement lien,
effective as of the Petition Date, on all post-petition property of
the Debtor, including proceeds and products thereof to the same
extent and priority as existed as of the Petition Date.

    b. The Debtor represents that all funds received since the
Petition Date and which will be received during the pendency of the
case will be deposited in the DIP Account and that all expenses of
the Debtor during the pendency of the case including adequate
protection to NYSDTF will be paid from the DIP Account.

    c. All postpetition tax deposits and the adequate protection
payments contemplated herein will be segregated and set aside by
the Debtor in a separate bank account ("Tax/CC Account") to be
established by the Debtor pursuant to §363(c)(4). All funds
deposited in the TAXICC Account will be (i) held in trust for the
sole benefit of the NYSDTF, and (ii) used strictly for the purposes
contained or per any other order of the Court.

    d. The Debtor may use Cash Collateral only for the purposes and
in the amounts allocated to line items budgeted by the Debtor for
operating expenses during the Stipulation Period, plus a cumulative
variance of 5%.

    e. The Debtor acknowledges and agrees that the total
outstanding liability to the NYSDTF as of the Petition Date is a
secured claim in the amount of $133,830, comprised of a priority
portion of $132,873 and penalties of $957 ("NYSDTF Claim").

    g. As adequate protection for the use of the Cash Collateral,
the Debtor will pay the NYSDTF the amount of $2,014 per month
during the Cash Collateral Period.  The payments will be made on
the 15th day of each month with the first payment due and payable
on March 15, 2017 and will continue each consecutive month
thereafter until confirmation of a plan of reorganization or 90
days from entry of an order approving the Stipulation.

The Debtor will pay all ongoing post-petition tax obligations
including, but not limited to, sales and withholding taxes in
timely fashion until further order of the Court.

In consideration of the adequate protection contemplated, and so
long as the Debtor is compliance with the terms and provisions of
the Stipulation, the NYSDTF agrees to forego any further collection
against any other party responsible for the NYSTAX claim.

The Stipulation is subject to the entry of an order in the
Bankruptcy Case ordering and approving the terms of the Settlement.
If the Court does not approve the Settlement, its tenus and
provisions will be null, void and of no effect whatsoever.

A full-text copy of the Stipulation and Order is available for free
at:

    http://bankrupt.com/misc/nywb2-17-20008_35_cash_Kallstrand.pdf

                   About Kallstrand, LLC

Kallstrand, LLC, owns a restaurant doing business as Fazool's
Casual Italian Kitchen in Brockport, New York.

Kallstrand, LLC, filed a Chapter 11 petition (Bankr. W.D.N.Y. Case
No. 17-20008) on Jan. 6, 2017.  The petition was signed by Alan
Kallstrand, president.  The case is assigned to Judge Paul R.
Warren.  The Debtor's attorney is Robert B. Gleichenhaus, Esq., at
Gleichenhaus, Marchese & Weishaar, P.C.  At the time of filing,
the
Debtor estimated less than $50,000 in assets and $100,000 to
$500,000 in liabilities.


KEMET CORP: Obtains New $345 Million Term Loan
----------------------------------------------
KEMET Corporation has entered into a new $345 million Term Loan
Credit Facility.  The proceeds are being used, together with cash
on hand, to fund the redemption of all of KEMET's outstanding 10
1/2% Senior Notes due 2018, which were also called for redemption
on May 1, 2017.  The new Term Loan Credit Facility provides KEMET
with lower annual cash interest expenses, resulting in interest
expense savings of approximately $13 million annually, and provides
additional operational flexibility to support its long-term growth
objectives.  The Term Loans were sold at 97 (with an original issue
discount of 300 bps), and will bear interest at KEMET's option at
the Base Rate + 500 bps or LIBO + 600 bps (with a 100 bps LIBO
floor), and reflect a current Corporate Rating of B3/B.  The Term
Loans mature April 28, 2024.

In connection with the closing of the new Term Loan Credit
Facility, KEMET also entered into a new amendment to its revolving
credit facility.  The new amendment to the revolving credit
facility provides KEMET with lower pricing and the ability to
complete the refinancing.  As part of the overall refinancing,
KEMET also repaid all amounts outstanding under the revolving
credit facility.

"We are pleased to bring this refinancing to completion in such a
positive manner.  This refinancing gives us significant annual cash
interest expense savings, and also provides us with the financial
and operating flexibility to achieve our long-term growth
objectives," stated Per Loof, the Company's chief executive
officer.  "This refinancing of our existing debt at improved
interest rates and with lower cash interest expense will provide
additional earnings per share for our shareholders," continued
Loof.

Additional details of the specific terms of the new Term Loan
Credit Facility and amendment to the revolving credit facility
are available for free at https://is.gd/SLq8sb

Advisors to the Company included Merrill Lynch, Pierce, Fenner &
Smith Incorporated, as sole lead arranger and bookrunner for the
Term Loan Credit Facility and Jenner & Block LLP as the Company's
legal counsel.  Cahill Gordon & Reindel LLP acted as legal counsel
to the sole lead arranger.

                        About KEMET

KEMET Corporation (NYSE:KEM) -- http://www.kemet.com/-- is a
manufacturer of passive electronic components.  The Company
operates in two segments: Solid Capacitors, and Film and
Electrolytic. The Solid Capacitors segment primarily produces
tantalum, aluminum, polymer and ceramic capacitors.  The Film and
Electrolytic Business Group produces film, paper and wet aluminum
electrolytic capacitors.

KEMET reported a net loss of $53.6 million on $735 million of net
sales for the fiscal year ended March 31, 2016, compared with a net
loss of $14.1 million on $823 million of net sales for the fiscal
year ended March 31, 2015.

As of Dec. 31, 2016, KEMET disclosed $662.5 million in total
assets, $572.1 million in total liabilities and $90.44 million in
total stockholders' equity.

                       *     *     *

In April 2017, S&P Global Ratings raised its corporate credit
rating on KEMET to 'B' from 'B-'.  The outlook is stable.  S&P's
upgrade of KEMET is based on S&P's view that post-transaction,
KEMET will be able to generate free cash flow of over $20 million
annually, due to considerably lower interest expense and
significant progress reducing operating expenses.

In April 2017, Moody's Investors Service upgraded KEMET's corporate
family rating to 'B3' from 'Caa1'.  The 'B3' CFR reflects the
anticipated refinancing of the Senior Notes, which will resolve a
significant near term liquidity risk to
the company, and the anticipated closing of the acquisition of NT.
To the extent KEMET is unsuccessful in refinancing the Senior
Notes, the rating could be pressured.


KIOR INC: CEO Reaches $4.5-Mil. Settlement With Investors
---------------------------------------------------------
Rick Archer, writing for Bankruptcy Law360, reports that a group of
investors in KiOR Inc. asked a Texas federal court to approve a
$4.5 million settlement of class claims that the Company's CEO hid
technical difficulties at the Company's first production facility.

According to Law360, the investors had alleged the Company and
President and CEO Fred Cannon inflated the Company's stock price by
hiding technical hurdles faced at the Company's fuel plant.

                         About KiOR Inc.

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

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

The Debtor disclosed $58.3 million in assets and $261 million in
liabilities as of June 30, 2014.

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

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

The MDA is represented by Dennis A. Meloro, Esq., at Greenberg
Traurig LLP, in Wilmington, Delaware; David B. Kurzweil, Esq., and
R. Kyle Woods, Esq., at Greenberg Traurig LLP, in Atlanta,
Georgia; Shari L. Heyen, Esq., at Greenberg Traurig LLP, in
Houston, Texas; and Douglas C. Noble, Esq., and William M. Quin II,
Esq., at McCraney Montagnet Quin & Noble, PLLC, in Ridgeland,
Mississippi.

Leidos Engineering is represented by Mark Minuti, Esq., at Saul
Ewing LLP, in Wilmington, Delaware; Monique Bair DiSabatino, Esq.,
at at Saul Ewing LLP, in Philadelphia, Pennsylvania; and Christine
E. Baur, Esq., and Kathryn T. Anderson, Esq., at Law Office of
Christine E. Baur, in San Diego, California.

The Securities Class Action Lead Plaintiffs are represented by
Laurence M. Rosen, Esq., and Phillip Kim, Esq., at The Rosen Law
Firm, P.A., in New York; and Adam M. Apton, Esq., and Nicholas I.
Porritt, Esq., at Levi & Korsinsky LLP, in Washington, D.C.

                           *     *     *

On June 9, 2015, Judge Christopher S Sontchi entered an order
confirming KiOR Inc.'s Second Amended Chapter 11 Plan of
Reorganization, as revised Dated June 1, 2015.  The Effective Date
of the Plan occurred on June 30, 2015.


L. FROMELIUS INVESTMENT: Unsecureds to be Paid from Sale Proceeds
-----------------------------------------------------------------
L. Fromelius Investment Properties LLC filed with the U.S.
Bankruptcy Court for the Northern District of Illinois a disclosure
statement for the Debtor's third amended plan of reorganization
dated April 17, 2017.

The Debtor's Plan provides that the Reorganized Debtor will sell
its two parcels of real estate and will continue to rent its
investment properties (unless and until they are sold) so that it
can pay back secured and unsecured creditors holding allowed
claims.  The Plan also provides that the Debtor's owner, Lawrence
Fromelius, will retain his interest in the Debtor.

Mr. Fromelius also is a debtor in a Chapter 11 case and he also has
filed his own Plan of Reorganization and Disclosure Statement,
copies of which can be obtained by contacting the attorneys for
LFI.

The Plan contemplates LFI will obtain money to pay creditors from
the sale of its two primary assets -- its real estate in Seneca,
Illinois and Marseilles, Illinois -- and from the net income
generated mainly by interests in businesses.

Allowed General Unsecured Claims, including the Barry Trust Class 2
Claim, will be paid from the proceeds obtained from the
post-confirmation sale of the Marseilles Property and from the
quarterly cash flow payments made to unsecured creditors in the
Larry Case.  Payment of the proceeds from the sale of the Marseille
Property will occur as promptly as possible upon the entry of a
final court order authorizing the sale of the Marseilles Property.


The Disclosure Statement is available at:

            http://bankrupt.com/misc/ilnb15-22943-149.pdf

              About L. Fromelius Investement Properties

L. Fromelius Investement Properties, LLC, is a limited liability
company established by Lawrence Fromelius, the Debtor's sole owner,
to hold certain business interests and real estate parcels.  The
real estate consists of the approximately 65-acre parcel in Seneca,
Illinois, and an approximately 52-acre parcel in Marseilles,
Illinois.  Lawrence Fromelius also is on the title for the Seneca
Property and is therefore a joint owner of the property.

The Debtor filed a Chapter 11 petition (Bankr. N.D. Ill. Case No.
15-22943) on July 2, 2015, and is represented by William J. Factor,
Esq., Ariane Holtschlag, Esq., and Jeffrey K. Paulsen, Esq., at
Factorlaw.


LAS TUNAS DCE: Taps Tang & Associates as Legal Counsel
------------------------------------------------------
Las Tunas DCE, LLC has filed an application seeking approval from
the U.S. Bankruptcy Court for the Central District of California to
hire legal counsel.

The Debtor proposes to hire Tang & Associates to give legal advice
regarding the administration of its bankruptcy estate, and provide
other legal services related to its Chapter 11 case.

The firm's attorneys will charge $270 per hour while its paralegals
and law clerks will charge $125 per hour for their services.

Tang & Associates billed the Debtor $2,500 for pre-bankruptcy
services and work-related expenses prior to the filing of its case.
The retainer fee was exhausted on the date the case was filed.

In a court filing, Kevin Tang, Esq., disclosed that he and his
staff are "disinterested persons" as defined in section 101(14) of
the Bankruptcy Code.

Tang & Associates can be reached through:

     Kevin Tang, Esq.
     Tang & Associates
     633 West Fifth St., Suite 2600
     Los Angeles, CA 90071
     Tel: (213)300-4525
     Fax: (213) 403-5545

                     About Las Tunas DCE LLC

Las Tunas DCE, LLC owns a property located at 1062 East Las Tunas
Drive, San Gabriel, California.  The property is valued at $1.10
million.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Calif. Case No. 17-14239) on April 6, 2017.  The
petition was signed by Elke Coffey, co-manager.

At the time of the filing, the Debtor disclosed $1.10 million in
assets and $499,727 in liabilities.

The case is assigned to Judge Barry Russell.


LAURA BARRAGAN: McCorkle Buying Lubbock Property for $175K
----------------------------------------------------------
Laura Cristina Barragan asks the U.S. Bankruptcy Court for the
Central District of California to authorize the overbid procedures
in connection with the sale of the real property located at 91818
Jordan Ave., Lubboc, Texas, to McCorkle Enterprises, L.L.C. for
$175,000, subject to overbid.

A hearing on the Motion is set for May 23, 2017 at 1:00 p.m.

The Debtor owns the Texas Property which is a multiUnit/duplex
property.  The current value of the property is approximately
$175,000.

The Debtor is employed by Alta Resources.  Her major assets are the
real properties located at: 11349 Archway Drive, Whittier,
California; and the Texas Property.

She believes the forced liquidation of the real estate property
assets would offer the potential of only minimal recovery to
creditors.  The partial liquidation of the Property would result in
the payment of the debt secured by the lien on certain of the
Property.

She believes partial liquidation of the Texas Property will go a
long way in deleveraging her debts and thus be able to propose a
feasible Chapter 11 Plan.  This will also result in a prompt
payment in full to the creditor, Propel Funding, LLC, and Select
Portfolio Servicing.

The Debtor's Texas Property is encumbered by a deed of trust in
favor of Select Portfolio Servicing in the amount of $125,600.  It
is also encumbered by four liens in favor of Propel Financial
Services, LLC in the total amount of $31,839.

The Debtor entered into a listing agreement with real estate
listing agent Tony Lloyd of Tony Lloyd Team to market the Property
and to negotiate a sale.  She has filed an application to employ
Tony Lloyd of Tony Lloyd Team as professional of the Estate.

The Debtor received an offer from the Buyer to purchase the
Property for a total price of $175,000.  She and the Buyer have
negotiated and entered into an agreement to sell the Texas
Property.

At the closing of the Proposed Sale, the Debtor will sell the
Property to the Buyer "as is."  The Proposed Sale of the will "as
is" and "with all faults," and without warranties or
representations, except for those warranties and representations
explicitly stated in the Agreement, including that the Properties
will be transferred free and clear of all liens or interests.  The
effectiveness of the Agreement is contingent on the entry of an
order of the Court approving the Motion.

The total consideration given for the Texas Property will be
$175,000 to be paid in the following manner: (i) the Buyer will
provide a cash portion of sales price payable at closing in the
amount of $35,000 on the date of execution of the Agreement; and
(ii) the Buyer will tender the remaining balance of the Purchase
Price $ 140,000 on or before the date of the close of escrow.

A copy of the Agreement attached to the Motion is available for
free at:

     http://bankrupt.com/misc/Laura_Barragan_186_Sales.pdf

Pre-petition, the Debtor leased the property to tenants, the Buyer
desires for the Debtor to assign the lease with the tenants in
conjunction with the proposed sale.

The following are the tenants and the type of tenancy: (i) K.
Peters and L.Mendez - Month to Month Rental Agreement of $900
monthly which commenced April 30, 2015; and (ii) Z.Smith and K.
Rodriguez - Month to Month Rental Agreement of $875 monthly which
commenced Jan. 10, 2014.

The Proposed Sale is subject to over-bidding by other purchaser.
Up to and until the entry of an order of the Court approving the
Motion, the Debtor may, in her sole and absolute discretion,
solicit, consider, and accept competing offers to purchase the
Property.

The salient terms of the overbid procedures are:

          a. Initial Bid: $185,000

          b. Bid Increments: $5,000

          c. The offer must not contain any contingencies to
closing the sale, including, but not limited to, financing,
inspection, or repair contingencies.

          d. At the hearing on the Motion, and upon conclusion of
the bidding process, the Debtor will, in her sole and absolute
discretion, determine which of the bids the best bid is, and such
bid will be deemed the "Successful Bid."  The bidder who is
accepted by the Debtor as the Successful Bidder must pay all
amounts reflected in the Successful Bid in cash at the closing of
the sale.

          e. At the hearing on the Motion, and upon conclusion of
the bidding process, the Debtor may also acknowledge a Back-Up
Bidder which will be the bidder with the next-best bid.

          f. Should the Successful Bidder fail to close escrow on
the sale of the Property, the Debtor may sell the Property to the
Back-Up Bidder without further order of the Court.

The proposed overbid procedures not only ensure that the Property
will generate the greatest possible value to the Estate, they also
place appropriate controls on the quality of the bids received by
the Debtor, and will allow her to make an informed business
decision as to which bid to accept. For these reasons, the Debtor
asks the Court to approve the overbid procedures.

The Debtor proposes to distribute the sale proceeds from the escrow
to pay the following: (i) the Secured Claim of Select Portfolio
Services, and Propel Financial Services costs of Sale,
administrative fees and Property Taxes; (ii) the Broker's
Commission of 6% upon completion of the Proposed Sale, Subject to
Order of the Court Approving Employment of the Broker; and (iii)
the administrative fees/expenses in the amount of $20,000.

The Proposed Sale is supported by a valid business justification.
The Property is currently a financial burden to the Estate.  With
the current shrink in the real estate market, the subject property
is burdensome to the estate.  To pay monthly operating expenses,
the Debtor will be forced to use unencumbered cash.  Accordingly,
the Debtor asks the Court to approve the relief sought.

The Debtor further asks that the Court waives the stay imposed by
Rules 6004(h) and 6006(d).

The Purchaser can be reached at:

          MCCORKLE ENTERPRISES, L.L.C
          P.O. Box 16925
          Lubbock, TX 79490
          Telephone: (806) 673-1913
          Facsimile: (806) 673-8951
          E-mail: alicia@mylbk.com

Laura Cristina Barragan sought Chapter 11 protection (Bankr. C.D.
Cal. Case No. 15-19156) on Dec. 21, 2015.  The Debtor tapped
Onyinye N Anyama, Esq., at Anyama Law Firm as counsel.


LEHMAN BROTHERS: Citibank Head Defends Trade Valuation Methods
--------------------------------------------------------------
Alex Wolf, writing for Bankruptcy Law360, reports that Brian
Archer, Citibank's head of global credit trading, on Wednesday, May
3, defended the methods used by his traders to calculate the costs
of replacing about 30,000 derivatives trades that went into default
following Lehman Brothers' 2008 collapse, as Citi seeks to justify
a $2 billion claim against the shuttered investment firm.

Mr. Archer is the second witness Citibank has called in its defense
of Lehman's suit, which is being waged on behalf of its creditor,
Law360 relates.

Lehman's official committee of unsecured creditors is represented
by Andrew J. Rossman, Christopher D. Kercher, Daniel P. Cunningham,
Andrew Corkhill, David S. Mader, Ellison Ward Merkel, Nathan
Goralnik and Nicholas Hoy of Quinn Emanuel Urquhart & Sullivan
LLP.

Lehman is represented by Turner P. Smith, Michael J. Moscato,
Theresa A. Foudy and Peter J. Behmke of Curtis Mallet-Prevost Colt
& Mosle LLP.

Citibank is represented by Brad S. Karp, Jay Cohen, Julia T.M.
Wood, Stephen J. Shimshak and Claudia L. Hammerman of Paul Weiss
Rifkind Wharton & Garrison LLP.

The adversary proceeding is Lehman Bros. Holdings Inc. et al. v.
Citibank NA et al., case number 1:12-ap-01044, in the U.S.
Bankruptcy Court for the Southern District of New York.

                    About Lehman Brothers

Lehman Brothers Holdings Inc. -- http://www.lehman.com/-- was the

fourth largest investment bank in the United States.  For more than
150 years, Lehman Brothers has been a leader in the global
financial markets by serving the financial needs of corporations,
governmental units, institutional clients and individuals
worldwide.

Lehman Brothers filed for Chapter 11 bankruptcy Sept. 15, 2008
(Bankr. S.D.N.Y. Case No. 08-13555).  Lehman's bankruptcy petition
disclosed US$639 billion in assets and US$613 billion in debts,
effectively making the firm's bankruptcy filing the largest in U.S.
history.  Several other affiliates followed thereafter.

Affiliates Merit LLC, LB Somerset LLC and LB Preferred Somerset LLC
sought for bankruptcy protection in December 2009.

The Debtors' bankruptcy cases were assigned to Judge James M. Peck.
Judge Shelley Chapman took over the case after Judge Peck retired
from the bench to join Morrison & Foerster.

A team of Weil, Gotshal & Manges, LLP, lawyers led by the late
Harvey R. Miller, Esq., serve as counsel to Lehman.  Epiq
Bankruptcy Solutions serves as claims and noticing agent.

Dennis F. Dunne, Esq., Evan Fleck, Esq., and Dennis O'Donnell,
Esq., at Milbank, Tweed, Hadley & McCloy LLP, in New York, served
as counsel to the Official Committee of Unsecured Creditors.
Houlihan Lokey Howard & Zukin Capital, Inc., served as the
Committee's  investment banker.

On Sept. 19, 2008, the Honorable Gerard E. Lynch of the U.S.
District Court for the Southern District of New York, entered an
order commencing liquidation of Lehman Brothers, Inc., pursuant to
the provisions of the Securities Investor Protection Act (Case No.
08-CIV-8119 (GEL)).  James W. Giddens was appointed as trustee for
the SIPA liquidation of the business of LBI.  He is represented by
Hughes Hubbard & Reed LLP.

The Bankruptcy Court approved Barclays Bank Plc's purchase of
Lehman Brothers' North American investment banking and capital
markets operations and supporting infrastructure for US$1.75
billion.  Nomura Holdings Inc., the largest brokerage house in
Japan, purchased LBHI's operations in Europe for US$2 plus the
retention of most of employees.  Nomura also bought Lehman's
operations in the Asia Pacific for US$225 million.

Lehman emerged from bankruptcy protection on March 6, 2012, more
than three years after it filed the largest bankruptcy in U.S.
history.  The Chapter 11 plan for the Lehman companies other than
the broker was confirmed in December 2011.


LENEXA HOTEL: Sprung Buying 2009 Ford E350 XLT SD Wagon for $11K
----------------------------------------------------------------
Lenexa Hotel, L.P., asks the U.S. Bankruptcy Court for the District
of Kansas to authorize the sale of white 2009 Ford E350 XLT SD
Wagon, VIN 1FBNE31L79DA66363, with an odometer reading of 56,752,
to Matthew Sprung for $11,000.

The Debtor owns the Automobile used in the operation of its hotel
business.  It asks approval to sell the Automobile as it is no
longer needed for the Debtor's operations and it has other vans to
use for its operations.

The Debtor respectfully asks an Order from the Court to approve the
sale of the Automobile, and for any other relief that is just and
proper.

The Purchaser can be reached at:

          Matthew Sprung
          5648 N. Smalley Avenue
          Kansas City, MO 64119

                   About Lenexa Hotel, L.P.

Lenexa Hotel, LP, filed a Chapter 11 bankruptcy petition (Bankr.
D.
Kan. Case No. 16-22172) on Nov. 1, 2016.  In its petition, the
Debtor estimated $1 million to $10 million in assets and $10
million to $50 million in liabilities.  Stephen J. Craig,
president, signed the petition.

Lentz Clark Deines PA serves as counsel to the Debtor.  Brennan
Fagan and Fagan Emert & Davis, LLC and the Skepnek Law Firm have
been tapped as special counsel.  Michele C. Hammann, SS&C
Solutions,
Inc and Summers, Spencer & Company, P.A., serve as accountants.


LIGHTING SCIENCE: Amends 2016 Form 10-K to Provide More Info
------------------------------------------------------------
Lighting Science Group Corporation filed an amendment on Form
10-K/A to its Annual Report on Form 10-K for the year ended Dec.
31, 2016, originally filed with the Securities and Exchange
Commission, on April 14, 2017, to amend Part III, Items 10 to 14,
of the original filing.  This information was previously omitted
from the filing in reliance on General Instruction G(3) to Form
10-K, which permits the information in the above referenced items
to be incorporated into the Form 10-K by reference from the
Company's definitive proxy statement if such statement is filed no
later than 120 days after its fiscal year-end.  The Company filed
the Amendment to provide the additional information required by
Part III of Form 10-K because a definitive proxy statement
containing such information may not be filed by the Company within
120 days after the end of the fiscal year covered by the Original
Filing.

Part III of the Annual Report contains the following disclosures:

Item 10. Directors, Executive Officers and Corporate Governance.

Item 11. Executive Compensation.

Item 12. Security Ownership of Certain Beneficial Owners and
         Management and Related Stockholder Matters.

Item 13. Certain Relationships and Related Transactions and
         Director Independence

Item 14. Principal Accounting Fees and Services

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

                     https://is.gd/6B81e7

                    About Lighting Science

Lighting Science Group Corporation is a provider of light emitting
diode (LED) lighting technology.  The Company designs, develops,
manufactures and markets illumination solutions that use LEDs as
exclusive light source.  The Company's product portfolio includes
offerings, such as replacement lamps, luminaires and biological
lighting.  LED-based retrofit lamps (replacement bulbs) are used in
existing light fixtures, as well as LED-based luminaires (light
fixtures).

Lighting Science reported a net loss of $20.21 million for the year
ended Dec. 31, 2016, compared to a net loss of $27.08 million for
the year ended Dec. 31, 2015.  As of Dec. 31, 2016, Lighting
Science had $30.68 million in total assets, $56.70 million in total
liabilities, $543.99 million in redeemable preferred stock and a
$570 million total stockholders' deficit.


LILY ROBOTICS: Court Okays Procedures for Sale of Assets
--------------------------------------------------------
The Hon. Kevin J. Carey of the U.S. Bankruptcy Court for the
District of Delaware has approved Lily Robotics, Inc.'s proposed
sale procedures in connection with the sale of substantially all of
its assets.

Bids for the assets must be filed by June 1, 2017, at 4:00 p.m.
(prevailing Eastern Time).  An auction will be held on June 7,
2017, at 10:00 a.m. (prevailing Eastern Time).  A hearing to
consider the approval of the sale is set for June 15, 2017, at 1:00
p.m. (prevailing Eastern Time).  Objections to the sale must be
filed by June 6, 2017, at 12:00 p.m. (prevailing Eastern Time).

A copy of the court order and bidding procedures is available at:

           http://bankrupt.com/misc/deb17-10426-213.pdf

                     About Lily Robotics

Based in Atherton, California, Lily Robotics, Inc., is the
developer of the Lily Camera, a throw-and-shoot camera that
captures pictures and videos from the skies.  Its camera flies and
uses GPS and computer vision to follow user's adventure activities.
Lily Robotics sells its products internationally through its Web
site at https://www.lily.camera/

Lily Robotics filed for Chapter 11 bankruptcy protection (Bankr. D.
Del. Case No. 17-10426) on Feb. 27, 2017, listing $32.99 million in
total assets and $37.53 million in total liabilities as of Dec. 31,
2016.  The petition was signed by Spencer L. Wells, director.

Judge Kevin J. Carey presides over the case.

Robert J. Dehney, Esq., Andrew R. Remming, Esq., and Marcy J.
McLaughlin, Esq., at Morris, Nichols, Arsht & Tunnell LLP; Laura
Metzger, Esq., and Jennifer Asher, Esq., and Douglas S. Mintz,
Esq., at Orrick Herrington & Sutcliffe LLP serve as the Debtor's
bankruptcy counsel.  Prime Clerk LLC is the Debtor's claims and
noticing agent.

On March 22, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired
Lowenstein Sandler LLP as its lead counsel, and Richards, Layton &
Finger, P.A., as its Delaware and conflicts counsel.

No trustee or examiner has been appointed in the case.


LINDERIAN COMPANY: Hires BKD LLP as Ordinary Course Professional
----------------------------------------------------------------
The Linderian Company, Ltd. seeks approval from the US Bankruptcy
Court for the Eastern District of Texas, Tyler Division, to employ
BKD, LLP in the ordinary course of its business. BKD is a CPA and
advisory firm that provides services to clients in all 50 states
and internationally. BKD and its subsidiaries offer clients a
variety of services in accounting, audit and assurance, tax, risk
management, technology, corporate finance, forensic and valuation
services and wealth management. The Ordinary Course Professional is
responsible for preparing annual Medicaid and Medicare cost reports
for the Debtor. Although not part of the restructuring, these
reports are essential to the operation of Debtor's business.

Based on BKD's experience in preparing these types of cost reports,
Jon A. Unroe, partner at BKD, has estimated the total fee to be
charged at $10,000 -- $3,875 for the Medical cost report and $6,025
for the Medicaid cost report.

Mr. Unroe attests that BKD does not have any connection with, or
any interest to, the Debtor, its estate, its creditors, or other
parties-in-interest.

The Firm can be reached through:

    Jon A. Unroe, CPA
    BKD, LLP
    2800 Post Oak Blvd., Suite 3200
    Houston, TX 77056
    Tel: (713) 499-4600
    Email: junroe@bkd.com

                    About The Linderian Company

The Linderian Company, Ltd., based in Longview, TX, filed a Chapter
11 petition (Bankr. E.D. Tex. Case No. 16-60031) on January 19,
2016. Mark A. Castillo, Esq. at Curtis Castillo PC, 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 Greg Sechrist, managing partner.


LITE SOLAR: Plan Filing Deadline Extended Through November 20
-------------------------------------------------------------
Judge Sheri Blueblood of the U.S. Bankruptcy Court for the Central
District of California extended Lite Solar Corp.'s exclusive
periods to file a Chapter 11 plan and solicit acceptances for that
plan through November 20, 2017 and January 22, 2018, respectively.

As previously reported by the Troubled Company Reporter, the Debtor
requested for exclusivity extension, supported by the fact that:

     (a) the requested extension will facilitate continued
discussions with creditors as well as any anticipated claims
analysis and potential objections/estimation motions that will
likely extend beyond the current exclusivity period;

     (b) the extension will allow the Debtor to make substantial
progress with two separate adversary proceedings (one removed
action, one recently filed action) and certain Oregon litigation
the Debtor is currently and actively seeking to transfer to the
Bankruptcy Court, against the same parties;

     (c) that was the second extension request;

     (d) the requested extension was timely; and

     (e) the request for an extension was made upon proper notice.

                     About Lite Solar Corp

Lite Solar Corp., based in Long Beach, Calif., filed a Chapter 11
petition (Bankr. C.D. Calif. Case No. 16-19896) on July 27, 2016.
The Hon. Sheri Bluebond presides over the case. Leslie A. Cohen,
Esq. serves as bankruptcy counsel to the Debtor.

The Debtor is a California corporation formed in 2009, in the
business of designing, constructing and installing photovoltaic and
thermal solar systems on private properties.

The Debtor's chapter 11 case was precipitated by multiple state
court actions (in California and Oregon), the bulk of which
surround a dispute with a former employee, Patrick Schellerup, and
his company, Kamana O'Kala LLC.

In its petition, the Debtor estimated $1 million to $10 million in
assets and liabilities. The petition was signed by Ranbir S. Sahni,
president.

To date, no committee, examiner or trustee has been appointed in
Debtor's case.


LSB INDUSTRIES: Incurs $5.986M Net Loss for 2017 First Quarter
--------------------------------------------------------------
LSB Industries, Inc., filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing a net loss
of $5.986 million on $123.3 million of net sales for the quarter
ended March 31, 2017, compared with a net loss of $14.94 million of
$98.97 million of net sales for the quarter ended March 31, 2016.

As of March 31, 2017, LSB Industries had $1.264 billion in total
assets, $782.4 million in total liabilities and $481.6 million of
total stockholders' equity.

The Company said, "[W]e recognized a gross profit of $11.6 million
for the first quarter of 2017 compared to a gross loss of $6.2
million in the first quarter of 2016, or an increase of $17.8
million.  Gross profit improved through:

     * a reduction in our feedstock costs at our El Dorado Facility
as it produced ammonia from natural gas in the first quarter of
2017 versus purchasing ammonia in the first quarter of 2016;

     * a reduction in fixed plant expenses; and

     * improved absorption of fixed costs from improved on-stream
rates.

In addition, during the first quarter of 2016, the Company incurred
a one-time cost of $12.1 million relating to consulting services
associated with the reduction of property taxes from fixing the
assessed value for our El Dorado Facility.  The increase in gross
profit was partially offset by an increase in overall depreciation
expense in the first quarter of 2017 as our new ammonia plant at
our El Dorado facility is now in service and higher average natural
gas feedstock cost at the Cherokee and Pryor Facilities.

We currently have a revolving credit facility, our Working Capital
Revolver Loan, with a borrowing base of $50 million.  As of March
31, 2017, our Working Capital Revolver Loan was undrawn and had
approximately $44.9 million of availability.

We have planned capital additions (including capital additions
associated with the planned Turnaround at our Pryor Facility) of
approximately $22 million to $27 million for the remainder of 2017
for a total in 2017 of approximately $30 million to $35 million
(which includes approximately $4 million for maintaining and
enhancing safety and reliability). They do not include any capital
spending to increase capacity.

We believe that the combination of our cash on hand, the
availability on our revolving credit facility as discussed below
under "Loan Agreements and Redeemable Preferred Stock," and our
cash from operations will be sufficient to fund our anticipated
liquidity needs for the next twelve months.  In addition, as
discussed above under "Key Initiatives for 2017", we are in the
process of selling certain non-core assets for a total of
approximately $15 million to $20 million of net cash proceeds (net
of any debt outstanding against these assets)."

A full-text copy of Schedule 10-Q is available for free at
https://is.gd/3qdW63

                     About LSB Industries

Oklahoma City-based LSB Industries, Inc. (NYSE:LXU) and its
subsidiaries are involved in manufacturing and marketing
operations.  LSB is primarily engaged in the manufacture and sale
of chemical products and the manufacture and sale of water source
and geothermal heat pumps and air handling products.

LSB reported a net loss attributable to common stockholders of
$38.03 million in 2015, net income attributable to common
stockholders of $19.33 million in 2014 and net income attributable
to common stockholders of $54.66 million in 2013.

                         *    *    *

In October 2016, S&P Global Ratings lowered its rating on LSB
Industries to 'CCC' from 'B-'.  "Despite using the climate control
business sale proceeds to repay some debt, the company's metrics
have weakened due to plant operational issues and a depressed
pricing environment, which have led to depressed EBITDA
expectations," said S&P Global Ratings credit analyst Allison
Schroeder.

In November 2016, Moody's Investors Service downgraded LSB's
corporate family rating (CFR) to 'Caa1' from 'B3', its probability
of default rating to 'Caa1-PD' from 'B3-PD', and the $375 million
guaranteed senior secured notes to 'Caa1' from 'B3'.  LSB's Caa1
CFR rating reflects Moody's expectations that the combined
uncertainty over operational reliability and the compressed
margins, resulting from the low nitrogen fertilizer pricing
environment, could result in continued weak financial metrics for
a
protracted period.


LSB INDUSTRIES: Reports Improving Results for 2017 First Quarter
----------------------------------------------------------------
On April 24, 2017, LSB Industries, Inc. issued a press release to
report its financial results for the first quarter ended March 31,
2017.

First Quarter Highlights:

   * Net sales from continuing operations of $123.3 million for the
first quarter of 2017, an increase of $24.4 million from $98.9
million for the first quarter of 2016

    * Net loss from continuing operations of $6.0 million for the
first quarter of 2017, an improvement of $9.8 million from a loss
of $15.8 million for the first quarter of 2016

    * Adjusted EBITDA from continuing operations of $20.0 million
for the first quarter of 2017, an increase of $11.7 million, from
$8.3 million for the first quarter of 2016

On April 25, 2017, at 10:00 a.m. (Eastern time) / 9:00 a.m.
(Central time), the Company will hold a conference call broadcast
live over the Internet to discuss the financial results of the
first quarter ended March 31, 2017.

A full-text copy of the regulatory filing is available for free at:
https://is.gd/QhpqP1

                   About LSB Industries

Oklahoma City-based LSB Industries, Inc. (NYSE:LXU) and its
subsidiaries are involved in manufacturing and marketing
operations.  LSB is primarily engaged in the manufacture and sale
of chemical products and the manufacture and sale of water source
and geothermal heat pumps and air handling products.

LSB reported a net loss attributable to common stockholders of
$38.03 million in 2015, net income attributable to common
stockholders of $19.33 million in 2014 and net income attributable
to common stockholders of $54.66 million in 2013.

                        *    *    *

In October 2016, S&P Global Ratings lowered its rating on LSB
Industries to 'CCC' from 'B-'.  "Despite using the climate control
business sale proceeds to repay some debt, the company's metrics
have weakened due to plant operational issues and a depressed
pricing environment, which have led to depressed EBITDA
expectations," said S&P Global Ratings credit analyst Allison
Schroeder.

In November 2016, Moody's Investors Service downgraded LSB's
corporate family rating (CFR) to 'Caa1' from 'B3', its probability
of default rating to 'Caa1-PD' from 'B3-PD', and the $375 million
guaranteed senior secured notes to 'Caa1' from 'B3'.  LSB's Caa1
CFR rating reflects Moody's expectations that the combined
uncertainty over operational reliability and the compressed
margins, resulting from the low nitrogen fertilizer pricing
environment, could result in continued weak financial metrics for
a
protracted period.


LUCKY # 5409: Court Extends Exclusive Plan Filing Period to Aug. 8
------------------------------------------------------------------
The Hon. Pamela S. Hollis of the U.S. Bankruptcy Court for the
Northern District of Illinois has granted Lucky # 5409, Inc. and
its affiliated Debtors' request to extend the exclusive periods to
file and confirm Chapter 11 plans of reorganization to and
including Aug. 8, 2017, and Oct. 6, 2017, respectively.

As reported by the Troubled Company Reporter on May 1, 2017, the
Debtors asserted that the outcome of the adversary proceeding
between them and IHOP Restaurants directly affects the substance of
their Chapter 11 plan.  As such, the Debtors cannot file and
confirm a Chapter 11 plan until the adversary case is resolved.
The Court previously extended the deadlines for the Debtors to file
and confirm a Chapter 11 plan to May 8, 2017, and July 6, 2017.

                       About Lucky # 5409

Azhar Chaudhry is an individual and franchisee of an International
House of Pancakes restaurant located at 7240 W. 79th Street,
Bridgeview, Illinois 60455 (IHOP-Bridgeview). IHOP-Bridgeview is
operated through the corporate entity, Lucky # 5409, Inc. Chaudhry
is the sole shareholder and president of Lucky. IHOP Bridgeview's
day-to-day operations are run by the restaurant's manager, Ron
Matin.

Lucky # 5409, Inc., and Azhar Chaudhry sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ill. Case No.
16-16264 and 16-16273) on May 13, 2016.  The cases are jointly
administered under Case No. 16-16264.  The petitions were signed by
Azhar M. Chaudhry, president.  The Debtors estimated assets at
$500,001 to $1 million and liabilities at $100,001 to $500,000 at
the time of the filing.

The Debtors are represented by Kevin H. Morse, Esq., at Arnstein &
Lehr LLP.  The Debtor hired Tax Consulting Inc. as accountant.


LYTLE TRUCKING: Hires Wolfe Snowden as Bankruptcy Counsel
---------------------------------------------------------
Lytle Trucking, LLC, seeks authority from the U.S. Bankruptcy Court
for the District of Nebraska to employ Wolfe Snowden Hurd Luers &
Ahl, LLP, as counsel to the Debtor.

Lytle Trucking requires Wolfe Snowden to:

   a. examine claims, particularly priority of claims, institute
      the necessary proceedings and objections and the amounts
      due, conduct various negotiations necessary to effect any
      adjustments as the amounts due;

   b. represent the Debtor in Possession in all legal matters
      arising during the continuation of business and the control
      of assets; and

   c. defend and prosecute all motions, proceedings and actions
      initiated by and against the Debtor in Possession
      and to prosecute and defend in all suits involving the
      Debtor's estate.

Wolfe Snowden will be paid based upon its normal and usual hourly
billing rates. The firm will also be reimbursed for reasonable
out-of-pocket expenses incurred.

John C. Hahn, member of Wolfe Snowden Hurd Luers & Ahl, 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.

Wolfe Snowden can be reached at:

     John C. Hahn, Esq.
     WOLFE SNOWDEN HURD LUERS & AHL, LLP
     1248 O St., Suite 800
     Lincoln, NE 68508-1424
     Tel: (402) 474-1507

                   About Lytle Trucking, LLC

Lytle Trucking, LLC, filed a Chapter 11 bankruptcy petition (Bankr.
D. Neb. Case No. 17-40371) on March 17, 2017, disclosing under $1
million in both assets and liabilities. The Debtor is represented
by John C. Hahn, Esq., at Wolfe Snowden Hurd Luers & Ahl, LLP.


M2J2 LLC: Hires Peter Spino as Counsel in Asset Sale
----------------------------------------------------
M2J2, LLC, seeks authority from the U.S. Bankruptcy Court for the
Southern District of New York to employ Peter Spino, Esq., as
special counsel to the Debtor.

The Debtor owns an improved commercial property located at 97
Bedford Banksville Road, Bedford, New York ("Property").

The Property consists of approximately 21 acres, improved by
offices, barn, greenhouse and storage shed. Prior to filing the
current bankruptcy case, the Debtor had entered into a contract to
sell of the Property. Peter Spino negotiated the contract and is
fully familiar with the proceedings to move towards closing of
title.

M2J2, LLC requires Peter Spino to prepare a contract to sell the
Debtor's Property which will result in a 100% distribution.

Peter Spino will be paid a legal fee of $4,500 after closing of the
sale.

At the time of the filing of the petition, the legal fees owed by
the Debtor to Peter Spino was $20,000. Peter Spino agreed to waive
such claims.

Peter Spino, Esq., sole practitioner, 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.

Peter Spino can be reached at:

     Peter Spino, Esq.
     97 Bedford Banksville Road
     Bedford, NY 10506

                   About M2J2, LLC

M2J2 LLC, based in Bedford, N.Y., filed a Chapter 11 petition
(Bankr. S.D.N.Y. Case No. 16-22876) on June 28, 2016. The Hon.
Robert D. Drain presides over the case. Nathan Horowitz, Esq.
serves as bankruptcy counsel.

In its petition, the Debtor has $2.75 million in total assets and
$1.12 million in total liabilities. The petition was signed by
Meredith F. Troy, sole member.


MANUFACTURERS ASSOCIATES: Can Use Cash for May 2017 Expenses
------------------------------------------------------------
Judge Ann M. Nevins of the U.S. Bankruptcy Court for the District
of Connecticut authorized Manufactures Associates, Inc., through
its Chapter 11 Trustee, to use the cash collateral which is subject
to the security interests of Nuvo Bank and Trust Company, for the
period commencing on May 1, 2017 and ending May 31, 2017.

The Debtor is authorized to use cash up to, but not in excess of,
$140,000 in order to meet all necessary business expenses incurred
for the month of May 2017. These expenses includes statutory
quarterly chapter 11 fees payable to the Office of the U.S.
Trustee.

Nuvo Bank is granted replacement liens in all after-acquired
property of the Debtor, which liens will be of equal extent and
priority to that which Nuvo Bank enjoyed with regard to the
estate's property at the time the Debtor filed its Chapter 11
petition. In addition, the Debtor is directed to make adequate
protection payments in the amount of $3,500 to Nuvo Bank each
month.

A hearing on the continued use of cash collateral will be held on
May 31, 2017 at 11:00 a.m.

A full-text copy of the Order, dated April 27, 2017, is available
at https://is.gd/XneF8L


                 About Manufacturers Associates

Manufacturers Associates, Inc., based in West Haven, Conn., filed a
Chapter 11 petition (Bankr. D. Conn. Case No. 15-31832) on Nov. 2,
2015.  The petition was signed by Anthony Parillo, Jr., president.
At the time of the filing, the Debtor estimated assets at $0 to
$50,000 and liabilities at $1 million to $10 million.

The case is assigned to Judge Julie A. Manning.

Initially, the Debtor was represented by Peter L. Ressler, Esq., at
Groob Ressler & Mulqueen, P.C., and is currently represented by
Carl T. Gulliver, Esq., at Coan, Lewendon, Gulliver & Miltenberger,
LLC as general Chapter 11 counsel.

The United States Trustee appointed Roberta Napolitano, Esq., as
the Chapter 11 Trustee of the Debtor's estate.

The Chapter 11 Trustee retained Erum Randhawa of Blum Shapiro &
Co., P.C. as accountant, and Roberta Napolitano, Esq. at Ignal
Napolitano & Shapiro, P.C. as counsel.


MARBURN STORES: Seeks to Hire BMC Group as Noticing Agent
---------------------------------------------------------
Marburn Stores, Inc. seeks approval from the U.S. Bankruptcy Court
for the District of New Jersey to hire BMC Group, Inc.

The firm will provide noticing, claims processing and
administrative services, which include the tabulation of ballots
for plan voting, and the compilation and production of documents
necessary to support the Debtor's restructuring effort.

The hourly rates charged by the firm for these services are:

     Administrative Support      $25 per hour
     Case Support Associates     $65 per hour
     Technology/Programming      $85 per hour
     Analysts                    $100 per hour
     Consultants                 $135 per hour
     Project Manager             $175 per hour
     Principal/Executive         Charges waived for this case

Tinamarie Feil, president of BMC Group, disclosed in a court filing
that her firm does not hold or represent any interest adverse to
the Debtor's bankruptcy estate.

The firm can be reached through:

     Tinamarie Feil
     BMC Group, Inc.
     259 W 30th Street, Suite 401
     New York, NY 10001
     Tel No: (212)310-5900
     Fax No: (212)644-4552

                       About Marburn Stores

Marburn Stores, Inc. specializes in curtains, draperies and window
treatments, and also carries a complete line of home furnishings.

The Debtor filed a Chapter 11 petition (Bank. D. N.J. Case No.
15-14411) on March 13, 2015.  It disclosed total assets of $7.25
million and debts of $2.85 million.  The petition was signed by
Edwin F. Hund, president and CEO.

Judge Vincent F. Papalia presides over the case.  The Debtor is
represented by Donald W Clarke, Esq., and Daniel Stolz, Esq., at
Wasserman, Jurista & Stolz, P.C.


MARCO POLO CAPITAL: Hires Koral Law as Special Litigation Counsel
-----------------------------------------------------------------
Marco Polo Capital Markets, LLC, seeks authority from the U.S.
Bankruptcy Court for the Eastern District of New York to employ
Koral Law Firm PLLC, as special litigation counsel to the Debtor.

On April 7, 2017, the Debtor and its parent company, Marco Polo
Network Inc., as co-plaintiffs commenced an action against various
other parties.

The Debtor's counsel, DelBello Donnellan Weingarten Wise &
Wiederkehr, LLP, has a conflict that prevents it from representing
the Debtors in the Adversary Proceeding on any claims against The
Bank of New York and the other defendant Bank of New York entity.

Marco Polo Capital requires Koral Law to represent and advise the
Debtor in connection with the adversary proceeding entitled Marco
Polo Capital Markets LLC et al. v. ATG Americas Trading Group S.A.,
AP No. 17-01051 (SCC), filed on April 7, 2017, by the Debtor and
its parent company, Marco Polo Network Inc.

Koral Law will be paid at the hourly rate of $565.

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

Jason M. Koral, sole lawyer of Koral Law Firm 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.

Koral Law can be reached at:

     Jason M. Koral, Esq.
     KORAL LAW FIRM PLLC
     825 Third Avenue
     New York, NY 10022
     Tel: (212) 520-8270

                   About Marco Polo Capital Markets, LLC

Headquartered in New York, New York, Marco Polo Capital Markets,
LLC, is the parent of broker-dealer Marco Polo Securities Inc. The
Debtor owned and operated (a) a registered broker dealer and (b) a
technology support service company which services the largest
financial institutions on Wall Street, Latin America, Europe, Asia
and Africa.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case No. 12-14870) on Dec. 13, 2012, estimating its assets
and liabilities at between $1 million and $10 million each. The
petition was signed by Hugh Webb, chief operating officer. Judge
Shelley C. Chapman presides over the case. Jonathan S. Pasternak,
Esq., at Rattet Pasternak, LLP, serves as the Debtor's bankruptcy
counsel.



MARRONE BIO: Amends 2016 Form 10-K to Add Omitted Filings
---------------------------------------------------------
Marrone Bio Innovations, Inc. filed with the Securities and
Exchange Commission Amendment No. 1 on Form 10-K/A.  This Amendment
No. 1 on Form 10-K/A amends the Annual Report on Form 10-K for the
year ended Dec. 31, 2016, originally filed with the Securities and
Exchange Commission, or SEC, on April 3, 2017.  This Amendment
amends and restates in its entirety Items 10, 11, 12, 13 and 14 of
Part III to include the information previously omitted from the
Original Filing in reliance on General Instruction G to Form 10-K.
In addition, this Amendment amends Item 15 of Part IV of the
Original Filing to include new certifications by the Company's
principal executive officer and principal financial officer under
Section 302 of the Sarbanes-Oxley Act of 2002 as required by Rule
12b-15 under the Securities Exchange Act of 1934, as amended.

This Amendment does not reflect events occurring after the date of
the Original Filing or modify or update any of the other
disclosures contained therein in any way other than as required to
reflect the amendments discussed above. Accordingly, this Amendment
should be read in conjunction with the Original Filing and our
other filings with the SEC subsequent to the Original Filing.

A full-text copy of Form 10-K/A is available for free at:
https://is.gd/amYaia

                    About Marrone Bio

Marrone Bio makes bio-based pest management and plant health
products.  Bio-based products are comprised of naturally occurring
microorganisms, such as bacteria and fungi, and plant extracts. The
Company's current products target the major markets that use
conventional chemical pesticides, including certain agricultural
and water markets, where the Company's bio-based products are used
as alternatives for, or mixed with, conventional chemical products.
The Company also targets new markets for which (i) there are no
available conventional chemical pesticides or (ii) the use of
conventional chemical pesticides may not be desirable or
permissible either because of health and environmental concerns
(including for organically certified crops) or because the
development of pest resistance has reduced the efficacy of
conventional chemical pesticides.  All of the Company's current
products are approved by the United States Environmental Protection
Agency and registered as "biopesticides."

Marrone Bio reported a net loss of $31 million on $14 million total
revenue for the year ended Dec. 31, 2016, compared with a net loss
of $43.7 million on 9.8 million total revenue for the year ended
Dec. 31, 2015.  As of Dec. 31, 2016, the Company had $46 million
total assets, $76.2 total liabilities, and a $30.2 million total
stockholders' deficit.

Ernst & Young LLP issued a "going concern" qualification on the
consolidated financial statements for the year ended Dec. 31, 2016,
stating that the Company has incurred losses since inception, has
a
net capital deficiency, and has additional capital needs that raise
substantial doubt about its ability to continue as a going concern.


MARRONE BIO: Closes $9.2 Million Public Offering of Common Stock
----------------------------------------------------------------
Marrone Bio Innovations, Inc. disclosed the closing of its
previously announced underwritten public offering of registered
shares of its common stock for gross proceeds of approximately $9.2
million, which includes the full exercise of the underwriters'
over-allotment option to purchase additional shares. A total of
6,571,429 shares were sold in the offering at a price to the public
of $1.40 per share.  The net proceeds are expected to be
approximately $8.2 million, after deducting underwriting discounts,
commissions, and estimated offering expenses payable by the
Company.  The Company intends to use the net proceeds from the
offering primarily for general corporate purposes, which may
include operating expenses, working capital to improve and promote
its commercially available products, advance product candidates,
and expand international presence and commercialization, and
general capital expenditures.

National Securities Corporation, a wholly owned subsidiary of
National Holdings Corporation (NasdaqCM: NHLD), acted as sole
book-running manager for the offering.

A final prospectus supplement relating to the offering has been
filed with the SEC and is available on the SEC's website located at
http://www.sec.gov. Copies of the final prospectus supplement and
accompanying base prospectus may be obtained by contacting the
book-running manager at the following address:

   National Securities Corporation
   410 Park Ave, 14th Floor
   New York, NY 10022
   Attn: Marguerite Rogers
   Tel: 212-417-8227
   E-mail: prospectusrequest@nationalsecurities.com

                      About Marrone Bio

Marrone Bio makes bio-based pest management and plant health
products.  Bio-based products are comprised of naturally occurring
microorganisms, such as bacteria and fungi, and plant extracts. The
Company's current products target the major markets that use
conventional chemical pesticides, including certain agricultural
and water markets, where the Company's bio-based products are used
as alternatives for, or mixed with, conventional chemical products.
The Company also targets new markets for which (i) there are no
available conventional chemical pesticides or (ii) the use of
conventional chemical pesticides may not be desirable or
permissible either because of health and environmental concerns
(including for organically certified crops) or because the
development of pest resistance has reduced the efficacy of
conventional chemical pesticides.  All of the Company's current
products are approved by the United States Environmental Protection
Agency and registered as "biopesticides."

Marrone Bio reported a net loss of $31 million on $14 million total
revenue for the year ended Dec. 31, 2016, compared with a net loss
of $43.7 million on 9.8 million total revenue for the year ended
Dec. 31, 2015.  As of Dec. 31, 2016, the Company had $46 million
total assets, $76.2 total liabilities, and a $30.2 million total
stockholders' deficit.

Ernst & Young LLP issued a "going concern" qualification on the
consolidated financial statements for the year ended Dec. 31, 2016,
stating that the Company has incurred losses since inception, has a
net capital deficiency, and has additional capital needs that raise
substantial doubt about its ability to continue as a going concern.


MICROVISION INC: Incurs $5.64 Million Net Loss in First Quarter
---------------------------------------------------------------
MicroVision, Inc. filed with the Securities and Exchange Commission
its quarterly report on Form 10-Q disclosing a net loss of $5.64
million on $792,000 of total revenue for the three months ended
March 31, 2017, compared to a net loss of $3.55 million on $3.70
million of total revenue for the same period during the prior
year.

As of March 31, 2017, MicroVision had $14.82 million in total
assets, $12.67 million in total liabilities and $2.15 million in
total stockholders' equity.

"We have incurred significant losses since inception.  We have
funded operations to date primarily through the sale of common
stock, convertible preferred stock, warrants, the issuance of
convertible debt and, to a lesser extent, from development contract
revenues, product sales, and licensing activities.  At March 31,
2017, we had $7.7 million in cash and cash equivalents.

"Based on our current operating plan that includes expected
proceeds from the development contract signed in April 2017 with a
major technology company, we anticipate that we have sufficient
cash and cash equivalents to fund our operations through December
2017.  Our receipt of proceeds under our April 2017 development
contract is subject to our completion of certain milestones, and we
can provide no assurance that such milestones will be completed.
We will require additional capital to fund our operating plan past
that time.  We plan to obtain additional capital through the
issuance of equity or debt securities, product sales and/or
licensing activities.  There can be no assurance that additional
capital will be available to us or, if available, will be available
on terms acceptable to us or on a timely basis.  If adequate
capital resources are not available on a timely basis, we intend to
consider limiting our operations substantially.  This limitation of
operations could include reducing investments in our production
capacities, research and development projects, staff, operating
costs, and capital expenditures.  Our ability to raise proceeds
from the sale of shares under our Common Stock Purchase Agreement
is subject to limitations and conditions, including a $1.00 minimum
stock price.

"These factors raise substantial doubt regarding our ability to
continue as a going concern," the Company stated in the report.

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

                     https://is.gd/JiLAcN

                       About MicroVision
  
Redmond, Washington-based MicroVision, Inc., is developing its
PicoP(R) display technology that can be adopted by its customers to
create high-resolution miniature laser display and imaging modules.
This PicoP display technology incorporates the company's patented
expertise in two-dimensional Micro-Electrical Mechanical Systems
(MEMS), lasers, optics and electronics.

MicroVision reported a net loss of $16.47 million for the year
ended Dec. 31, 2016, compared to a net loss of $14.54 million for
the year ended Dec. 31, 2015.  As of Dec. 31, 2016, MicroVision had
$20.10 million in total assets, $12.63 million in total liabilities
and $7.47 million in total shareholders' equity.

Moss Adams LLP, in Seattle, Washington, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2016, citing that the Company has incurred losses
from operations and has an accumulated deficit, which raises
substantial doubt about its ability to continue as a going concern.


MID-STATE PLUMBING: Ford Motor Credit to Get $500 a Month, at 5.25%
-------------------------------------------------------------------
Mid-State Plumbing, Inc., filed with the U.S. Bankruptcy Court for
the Western District of Louisiana an amended disclosure statement
dated April 30, 2017, referring to the Debtor's second amended plan
of reorganization dated March 20, 2017.

Under the Plan, the Class 1 Secured claim of Ford Motor Credit --
totaling $5,718.17 -- is impaired.  The holder will be paid with
interest at the rate of 5.25% in monthly installments of $500 each
starting month 1 after the effective date and continuing until the
claim has been paid in full.  Creditor is oversecured and will be
entitled to recover all fees and costs (including attorney's fees
and costs) incurred in the Chapter 11 Proceedings.  The Debtor will
continue to pay creditor in the amount of $500 per month until all
fees and costs (including attorney's fees and costs) incurred in
the Chapter 11 Proceedings have been paid in full.

Adequate Protection Payments in the amount of $500 per month
started on this claim retroactive to July 15, 2016.  After
deduction of the adequate protection payments, Debtor estimates
that the claim (including all fees and costs) will be paid in full
by month 5 after the effective date.  The Creditor will retain its
lien until payment of the secured claim in full as set forth in
this Plan.

Payments and distributions under the Plan will be funded by future
earnings of the Debtor.

The Amended Disclosure Statement is available at:

           http://bankrupt.com/misc/lawb16-80392-132.pdf

As reported by the Troubled Company Reporter on April 11, 2017, the
Debtor filed with the Court an amended disclosure statement dated
March 31, 2017, referring to the Debtor's first amended plan of
reorganization filed on March 20, 2017, which proposed that general
unsecured creditors classified in Class 4 will receive a
distribution of approximately 6.5% of their allowed claims, to be
distributed as follows: a total of $45,000 to be paid pro rata to
allowed unsecured claims in 25 regular monthly payments starting
month 24 after the effective date of the Plan in the amount of
$1,500 for the first 20 monthly payments and $3,000 for the last 5
monthly payments.

                     About Mid-State Plumbing

Mid-State Plumbing, Inc., is a non-public corporation.  Since 1978,
the Debtor has been in the business of plumbing repair and
contractor.  The Debtor provides plumbing contracting and repair to
residential and commercial properties throughout the Central
Louisiana Area.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. W.D.
La. Case No. 16-80392) on April 5, 2016.  The Debtor is represented
by L. Laramie Henry, Esq.


MILK HOUSE: Seeks to Hire Waldrep as Legal Counsel
--------------------------------------------------
The Milk House LLC seeks approval from the U.S. Bankruptcy Court
for the Middle District of North Carolina to hire legal counsel in
connection with its Chapter 11 case.

The Debtor proposes to hire Waldrep LLP to, among other things,
give legal advice regarding its duties under the Bankruptcy Code,
analyze claims of creditors, and assist in the preparation of a
bankruptcy plan.

The hourly rates charged by the firm are:

     Thomas Waldrep, Jr.     $550
     Jennifer Lyday          $340
     John McNames            $265
     Brenda Carter           $200
     Margaret Strong         $185

Thomas Waldrep, Jr., managing partner of Waldrep, disclosed in a
court filing that the firm's partners and associates are
"disinterested persons" as defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Thomas W. Waldrep, Jr., Esq.
     Jennifer B. Lyday, Esq.
     John P. McNames, Esq.
     101 S. Stratford Road, Suite 210
     Winston-Salem, NC 27104
     Phone: 336-717-1440
     Fax: 336-717-1340
     Email: notice@waldrepllp.com

                       About The Milk House

Headquartered in Yadkinville, North Carolina, The Milk House, LLC
is a single asset real estate.  The Debtor filed for Chapter 11
bankruptcy protection (Bankr. M.D. N.C. Case No. 17-50460) on April
27, 2017, estimating its assets at between $500,000 and $1 million
and liabilities at between $1 million and $10 million.  The
petition was signed by Walter Shore, managing member.  

Contemporaneously, the Debtor's members Wiley Walter Shore
and Shelby Jean Matthews Shore also sought bankruptcy petition.

Judge Lena M. James presides over the Debtor's case.  No official
committee of unsecured creditors has been appointed in the case.


MILLER MARINE: Has Final Approval to Use Ro-Mac Cash Collateral
---------------------------------------------------------------
Judge Karen K. Specie of the U.S. Bankruptcy Court for the Northern
District of Florida authorized Miller Marine Yacht Services, Inc.,
to continue using the cash collateral of Ro-Mac Building, LLC, on a
final basis.

Ro-Mac Building holds a first priority lien and security interest
in all rents generated or received by the Debtor from tenants or
other parties, occupying or which may during the pendency of these
proceedings occupy any portion of the Debtor's property located at
7141 Grassy Point Road, Panama City, Florida, pursuant to the
mortgage held by Ro-Mac Building.

The Debtor will deposit the full amount of all rents received from
any tenant in a segregated bank account to be maintained by the
Debtor, and from such deposited rents, the Debtor may:

     (1) deduct and continue to deduct such amounts as are due and
actually paid to the State of Florida Department of Revenue on
account of applicable taxes on rentals;

     (2) pay all reasonable and necessary premiums for property,
liability and other insurance coverage for the Property, after
providing Ro-Mac Building's counsel prior written notice and
opportunity to object prior to making any such insurance premium
payment;

     (3) pay any ad valorem taxes for the Property at the time they
become due; and

     (4) pay the actual and necessary expenses to unrelated third
parties for maintenance or repair of the Property, after providing
Ro-Mac Building prior written notice and opportunity to object
prior to making any single payment for maintenance or repair which
exceeds $1,000, or any payments for maintenance or repair which
exceed $2,000 in the aggregate.

Judge Specie held that all sums for pre-petition rents received by
the Debtor's counsel in the pending State Court action, Albert J.
Stopka, III, and deposited in Mr. Stopka's trust account, pursuant
to the State Court's Order, will continue to be held by Mr. Stopka
pursuant to the State Court Order until the earlier of the
dismissal of the Debtor's bankruptcy case or further order of the
Court, including without limitation any order entered on a motion
for  turnover of property of the estate.

The Debtor will provide Ro-Mac Building a monthly basis, beginning
on May 20, 2017, an accounting of all rents received and all
disbursements of such rents made pursuant to the provisions of the
Final Order.

The Debtor will further copy Ro-Mac Building's counsel with all
reports, statement, accountings and similar documents provided to
counsel for the Estate of E.A. Drummond, which may be provided or
required pursuant to any cash collateral order or agreement entered
in relation to the Estate's claims relating to Cash Collateral.

Ro-Mac Building is granted as adequate protection post-petition
replacement liens against the rents and as to all cash collateral,
to the same extent, validity and priority as existed prior to the
Petition Date.

The Debtor stipulates that Ro-Mac Building is oversecured as to its
lien interests in the Property. Accordingly, the Debtor stipulates
that Ro-Mac Building is entitled to recover as part of any claim in
the bankruptcy post petition attorneys' fees, costs, advances and
expenses as provided in the Mortgage, Security Agreement, related
promissory note and the obligations secured thereby.

A full-text copy of the Final Order, dated April 28, 2017, is
available at https://is.gd/f13hO7


              About Miller Marine Yacht Services

Miller Marine Yacht Services, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Fla. Case No. 17-50113) on March 31, 2017.
The petition was signed by Willian M. Miller, president.  The
Debtor disclosed total assets of $3.3 million and total liabilities
of $2.03 million.  The Hon. Karen K. Specie presides over the case.
The Debtor is represented by Charles M. Wynn, Esq. at Charles M.
Wynn Law Offices, PA.

An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Miller Marine Yacht Service,
Inc., as of April 28, according to a court docket.


MINI MASTER: Unsecureds to Recover 1.75% Under Plan
---------------------------------------------------
Mini Master Concrete Services, Inc., filed with the U.S. Bankruptcy
Court for the District of Puerto Rico a disclosure statement to
accompany its plan of reorganization.

Under the plan, Class 4 Allowed General Unsecured Claimants,
excluding the claim of Mrs. Bess M. Taylor Mitchell, who will not
receive any dividends under the Plan, but including the Claims of
ESSROC San Juan, Inc. and Economic Development Bank of P.R's and
Wells Fargo Financial Leasing's deficiency claims, shall be paid in
full satisfaction of their claims, approximately 1.75%, from a
$50,000 carve out to be reserved from the proceeds of the sale of
Debtor's assets.

The Plan contemplates that substantially all of the Debtor's assets
securing the claims will be sold, excepting the real properties of
both Debtor and those of the estate of Víctor S. Maldonado Davila
to be transferred to EDB. With the proceeds of the sale, the Debtor
will be able to make the payments to Holders of Allowed
Administrative Expense Claims, Holders of Allowed Priority Tax
Claims, Holders of Other Priority Tax Claims and to Classes 1, 2,
3, and 4.

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

     http://bankrupt.com/misc/prb16-09956-11-54.pdf

           About Mini Master Concrete Services

Mini Master Concrete Services, Inc. filed a Chapter 11 bankruptcy
petition (Bankr. D.P.R. Case No. 16-09956) on December 22, 2016.
The Hon. Mildred Caban Flores over the case. Charles A. Cuprill,
PCS Law Offices represents the Debtor as counsel.

The Debtor disclosed total assets of $15.78million and total
liabilities of $5.46 million. The petition was signed by Carmen M.
Betancourt, president.


MINT LEASING: Hires FisherBroyles as General Bankruptcy Counsel
---------------------------------------------------------------
The Mint Leasing, Inc., seeks authority from the U.S. Bankruptcy
Court for the Southern District of Texas to employ FisherBroyles,
LLP, as general bankruptcy counsel to the Debtor.

Mint Leasing requires FisherBroyles to:

   (a) provide the Debtors legal advice with respect to their
       duties and powers in a bankruptcy case;

   (b) assist the Debtors in the investigation of their assets,
       liabilities and financial condition, the operation and
       liquidation of their business, and any other matter
       relevant to the case or to the formulation of a plan or
       plans of reorganization or liquidation;

   (c) assist the Debtor prepare its bankruptcy schedules and
       statement of financial affairs and any other pleading or
       document deemed necessary to be filed;

   (d) participate with the Debtor in the formulation of a plan
       or plans of reorganization or liquidation, including if
       necessary, attending and assisting in negotiation
       sessions, discussions and meetings with its creditors;

   (e) assist the Debtor in requesting the appointment of
       professional persons, should such action be necessary;

   (f) represent the Debtor at the meeting of creditors and any
       other necessary hearings, including, but not limited to,
       motions, trials, rejection and acceptance of executory
       contracts hearings, disclosure statement and plan
       confirmation hearings;

   (g) assist the Debtor in complying with any obligations
       imposed by the Examiner;

   (h) assist the Debtor in prosecuting any claims objections or
       adversary proceedings; and

   (i) perform such other legal services as may be required and
       in the best interests of the Debtor, its estate and its
       creditors, including, but not limited to, prosecution and
       defense, if necessary, of appropriate adversary
       proceedings.

FisherBroyles will be paid at these hourly rates:

     Attorney               $350
     Paralegal              $150

Prior to the Conversion Date, the Debtor paid FisherBroyles a
$20,000 retainer, of which there remains a balance of $3,051.97.

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

H. Joseph Acosta, member of FisherBroyles, 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.

FisherBroyles can be reached at:

     H. Joseph Acosta, Esq.
     FISHERBROYLES, LLP
     4514 Cole Avenue, Ste. 600
     Dallas, TX 75205
     Tel: 214-614-8939
     Fax: 214-614-8992
     E-mail: joseph.acosta@fisherbroyles.com

                   About The Mint Leasing, Inc.

Houston, Texas-based The Mint Leasing, Inc., leases automobiles and
fleet vehicles throughout the United States.  The Mint Leasing,
Inc., filed a Chapter 11 bankruptcy petition (Bankr. S.D. Tex. Case
No. 17-31878) on March 30, 2017. The Debtor hired FisherBroyles,
LLP, as general bankruptcy counsel.


MRI INTERVENTIONS: Amends 2016 Annual Report to Add Part III
------------------------------------------------------------
MRI Interventions, Inc. filed an Amendment No. 1 on Form 10-K/A to
its annual report for the year ended Dec. 31, 2016, as originally
filed with the Securities and Exchange Commission  on March 9,
2017.  The purpose of the Amendment is solely to include Part III
information which was to be provided in accordance with Instruction
G(3) to Form 10-K no later than May 1, 2017.

Part III of the Annual Report contains information regarding the
following:
       
10. Directors, Executive Officers and Corporate Governance

11. Executive Compensation

12. Security Ownership of Certain Beneficial Owners and Management
    and Related Stockholder Matters

13. Certain Relationships and Related Transactions, and Director
    Independence

14. Principal Accounting Fees and Services.

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

                       https://is.gd/ya8tEn

                     About MRI Interventions

Based in Irvine, Calif., MRI Interventions, Inc., is a medical
device company.  The Company develops and commercializes platforms
for performing minimally invasive surgical procedures in the brain
and heart under direct, intra-procedural magnetic resonance imaging
(MRI) guidance.  It has two product platforms: ClearPoint system,
which is used to perform minimally invasive surgical procedures in
the brain and ClearTrace system, which is under development, to be
used to perform minimally invasive surgical procedures in the
heart.

MRI Interventions incurred a net loss of $8.06 million for the year
ended Dec. 31, 2016, compared to a net loss of $8.44 million for
the year ended Dec. 31, 2015.  As of Dec. 31, 2016, the Company had
$7.40 million in total assets, $8.15 million in total liabilities
and a total stockholders' deficit of $756,069.

Cherry Bekaert LLP, in Charlotte, North Carolina, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2016, citing that the Company incurred net
losses during the years ended Dec. 31, 2016, and 2015 of
approximately $8.1 million and $8.4 million, respectively.
Additionally, the stockholders' deficit at Dec. 31, 2016, was
approximately $756,000.  These conditions raise substantial doubt
about the Company's ability to continue as a going concern.


NEIMAN MARCUS: Bank Debt Trades at 20% Off
------------------------------------------
Participations in a syndicated loan under Neiman Marcus Group Inc
is a borrower traded in the secondary market at 79.68
cents-on-the-dollar during the week ended Friday, April 21, 2017,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents a decrease of 0.26 percentage points from the
previous week.  Neiman Marcus pays 300 basis points above LIBOR to
borrow under the $2.9 billion facility. The bank loan matures on
Oct. 16, 2020 and carries Moody's Caa1 rating and Standard & Poor's
CCC+ rating.  The loan is one of the biggest gainers and losers
among 247 widely quoted syndicated loans with five or more bids in
secondary trading for the week ended April 21.


NEONODE INC: Amends 2016 Form 10-K to Add Part III
--------------------------------------------------
Neonode Inc. filed with the Securities and Exchange Commission
an amendment to its annual report on Form 10-K for the fiscal year
ended Dec. 31, 2016, to include the information required by Items
10 through 14 of Part III of Form 10-K.  This information was
previously omitted from the Original Filing in reliance on General
Instruction G(3) to Form 10-K, which permits the information in the
above-referenced items to be incorporated into this 2016 Form 10-K
by reference from its definitive proxy statement if such proxy
statement is filed no later than 120 days after its fiscal
year-end.  The Company filed this Amendment No. 1 to include the
Part III information in this 2016 Form 10-K because its definitive
proxy statement will be filed more than 120 days after its fiscal
year-end.

Part III contains information regarding:

ITEM 10. Directors, Executive Officers and Corporate Governance

ITEM 11. Executive Compensation


ITEM 12. Security Ownership of Certain Beneficial Owners and
         Management and Related Stockholder Matters

ITEM 13. Certain Relationships and Related Transactions, and
         Director Independence

ITEM 14  Principal Accounting Fees and Services

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

                      https://is.gd/1n2sxx

                       About Neonode Inc.
           
Lafayette, Calif.-based Neonode Inc. (OTC BB: NEON) --
http://www.neonode.com/-- provides optical touch screen solutions
for hand-held and small to midsize devices.

Neonode incurred a net loss attributable to the Company of $5.29
million for the year ended Dec. 31, 2016, following a net loss
attributable to the Company of $7.82 million for the year ended
Dec. 31, 2015.  As of Dec. 31, 2016, Neonode had $9.70 million in
total assets, $5.56 million in total liabilities and $4.13 million
in total stockholders' equity.


NET ELEMENT: Swaps $75,000 Tranche for 102,351 Shares
-----------------------------------------------------
Net Element, Inc., opted to exchange a tranche in the aggregate
amount of $75,000 for 102,351 shares of the Company common stock
based on the "exchange price" of $0.7328 per share for this tranche
pursuant to the Master Exchange Agreement with Crede CG III, Ltd.
The Agreement and its terms were disclosed in the Company's Current
Report on Form 8-K filed on May 3, 2016, and its Current Report on
Form 8-K filed on March 8, 2017.  Those shares of common stock of
the Company were issued to Crede under an exemption from the
registration requirements of the Securities Act of 1933, as
amended, in reliance upon Section 3(a)(9) 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 $13.61 million on $54.28 million
of total revenues for the 12 months ended Dec. 31, 2016, compared
to a net loss of $13.32 million on $40.23 million of total revenues
for the 12 months ended Dec. 31, 2015.  

As of Dec. 31, 2016, Net Element had $23.31 million in total
assets, $19.24 million in total liabilities, and $4.06 million in
total stockholders' equity.

Daszkal Bolton LLP's report on the Company's consolidated financial
statements for the year ended Dec. 31, 2016, contains an
explanatory paragraph expressing substantial doubt as to the
Company's ability to continue as a going concern.  The independent
auditors stated that the Company's recurring losses from operations
and working capital and accumulated deficits raise substantial
doubt about its ability to continue as a going concern.


NEW GOLD: Moody's Rates New $300MM Unsec. Notes Due 2025 'B3'
-------------------------------------------------------------
Moody's Investors Service assigned a B3 rating to New Gold Inc.'s
new $300 million senior unsecured notes due 2025. Proceeds will be
used to redeem its existing $300 million 7% senior unsecured notes
due 2020. The company's B2 Corporate Family Rating ("CFR"), B2-PD
Probability of Default Rating and SGL-3 Speculative Grade Rating
remain unchanged. The ratings outlook is negative.

Assignments:

Issuer: New Gold Inc.

  Senior Unsecured Regular Bond/Debenture, Assigned B3(LGD4)

RATINGS RATIONALE

New Gold's B2 corporate family rating primarily reflects the
limited diversity of its mines as well as its modest size,
relatively short reserve life, and exposure to volatile gold
prices. The rating also incorporates substantial execution risk
associated with the sizable Rain River development, which will
increase the company's gold production by about 75%. Additionally
the company is consuming cash and credit facility room as it
develops Rainy River, and though Moody's expects it has sufficient
liquidity to fund the project under its planned schedule, should
any further unexpected costs or delays occur, New Gold's liquidity
could become challenged. The company, however, has a good overall
cost position, its mines are located in favorable jurisdictions,
and Rainy River should improve the company's business profile and
financial metrics once it is complete in late 2017.

The negative outlook reflects the execution risk associated with
bringing Rainy River online and the potential for liquidity
deterioration which could occur if additional unexpected costs or
construction delays occur.

New Gold has adequate liquidity (SGL-3), provided by $350 million
of cash at Q1/2017, and $177 million of revolver availability ($100
million drawn and $123 million used for letters of credit; total
size of revolver of $400 million due Aug 2019). The company's
liquidity is adequate to fund our expectation of about $400 million
of negative free cash flow. Moody's expects the company to remain
in compliance with its financial maintenance covenants in 2017
despite the large amount of cash expected to be consumed for the
development of Rainy River.

New Gold's rating could be upgraded if it achieves completion of
Rainy River and production ramps up without further cost overruns,
EBIT/ Interest is maintained in excess of 2.0x (0.3x at at Dec/16)
and leverage is maintained below 4.0x (3.3x at Dec/16). The CFR
could be downgraded to B3 if Adjusted debt/EBITDA is expected to be
sustained above 5x (3.3x at Dec/16) of it the company's liquidity
position becomes inadequate, most likely caused by cost overruns or
delays at Rainy River.

New Gold Inc. is a gold producer headquartered in Toronto, Canada
with four mines: Mesquite, in California, Cerro San Pedro, in
central Mexico, Peak, in New South Wales, Australia and New Afton,
in British Columbia. New Gold is advancing its Rainy River gold
project in Ontario, which is expected to achieve commercial
production in November 2017. Revenue for the twelve months ended
December 31, 2016 was $684 million with 382,000 ounces of gold and
102 million pounds of copper produced.


NEW GOLD: S&P Assigns 'B' Rating on Proposed US$300MM Sr. Notes
---------------------------------------------------------------
S&P Global Ratings said it assigned its 'B' issue-level rating and
'3' recovery rating to Toronto-based New Gold Inc.'s proposed
US$300 million senior unsecured note issuance.  The '3' recovery
rating indicates S&P's expectation for meaningful (50%-70%; rounded
estimate 65%) recovery for lenders in default.  S&P expects the
company will use proceeds from this offering to redeem its US$300
million of senior notes outstanding due 2020.

S&P's 'B' long-term corporate credit rating and negative outlook on
New Gold are unchanged following the issuance.  "The corporate
credit rating primarily reflects our view of the company's limited
operating diversity, modest scale of production, and exposure to
volatile gold and copper prices," said S&P Global Ratings credit
analyst Abid Maredia.

The company is highly reliant on its low-cost New Afton mine, which
benefits from significant copper byproduct revenues, for the
majority of earnings and cash flow.

The rating also reflects S&P's view of New Gold's relatively high
leverage, including adjusted debt-to-EBITDA estimated in the 4x
area in 2017, and the financial risk related to the continuing
development of the company's Rainy River mine.  In S&P's view,
Rainy River is an attractive asset that should materially
contribute to New Gold's earnings and cash flow in 2018.  However,
the company remains particularly sensitive to risks associated with
the mine ramp-up starting later this year, including further delays
(such as permits) and potential cost overruns that could weaken its
financial flexibility.

RATINGS LIST

New Gold Inc.
Corporate credit rating               B/Negative/--

Ratings Assigned
US$300 million senior unsecured notes    B
Recovery rating                         3 (65%)


NEW JERSEY MICRO-ELECTRONIC: Taps Norris McLaughlin as Counsel
--------------------------------------------------------------
New Jersey Micro-Electronic Testing, Inc. seeks approval from the
U.S. Bankruptcy Court for the District of New Jersey to hire legal
counsel in connection with its Chapter 11 case.

The Debtor proposes to hire Norris McLaughlin & Marcus, P.A. to,
among other things, give legal advice regarding its duties under
the Bankruptcy Code, assist in negotiations related to the use and
disposition of its assets, and assist in the preparation of a
bankruptcy plan.

The firm's regular hourly rates range from $205 to $650.  Bruce
Wisotsky, Esq., and Matteo Percontino, Esq., the attorneys
primarily responsible for representing the Debtor, will charge $560
per hour and $285 per hour, respectively.

Mr. Wisotsky disclosed in a court filing that he and other members
of his firm are "disinterested" as defined in section 101(14) of
the Bankruptcy Code.

The firm can be reached through:

     Bruce J. Wisotsky, Esq.
     Matteo Percontino, Esq.
     Norris McLaughlin & Marcus, P.A.
     400 Crossing Blvd., 8th Floor
     P.O. Box 5933
     Bridgewater, NJ 08807
     Phone: (908) 722-0700
     Email: bwisotsky@nmmlaw.com
     Email: mpercontino@nmmlaw.com

               About New Jersey Micro-Electronic

Based in Clifton, NJ, New Jersey Micro-Electronic Testing, Inc. --

http://njmetmtl.com/-- provides professional electronic component
testing to the commercial, military, aerospace, industrial and
automotive fields worldwide for nearly 40 years.  The Debtor posted
gross revenue of $2.25 million in 2016 compared to gross revenue of
$2.59 million in 2015.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D.N.J. Case No. 17-18977) on May 1, 2017.  The
petition was signed by Giacomo Federico, president.

The case is assigned to Judge John K. Sherwood.

At the time of the filing, the Debtor disclosed $483,782 in assets
and $4.68 million in liabilities.


NICE CAR INC: Hires Steven Silverman as Accountant
--------------------------------------------------
Nice Car, Inc., seeks authority from the U.S. Bankruptcy Court for
the Southern District of Florida to employ Steven Silverman, CPA,
as accountant to the Debtor.

Nice Car, Inc. requires Steven Silverman to assist in the Debtor's
reorganization, including the filing of the Debtor's tax returns
and otherwise assist the Debtor with accounting services as
necessary.

Steven Silverman will be paid at the hourly rate of $90.

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

Steven Silverman, CPA, 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.

Steven Silverman can be reached at:

     Steven Silverman
     9580 NW 13th Street
     Plantation, FL 33322
     Tel: (954) 557-7614

                   About Nice Car, Inc.

Founded in 1977, Nice Car -- https://nicecar1977.com/ -- is a
family owned and operated full service used car dealer. Nice Car's
business is located in Hollywood, Broward County, Florida and
serves customers throughout the South Florida area. Steven Kerzer
is the 100% shareholder of the Debtor and the Debtor's president.

Nice Car, Inc. filed a Chapter 11 petition (Bankr. S.D. Fla. Case
No. 17-15001), on April 24, 2017. The petition was signed by Steven
Kerzer, president. The case is assigned to Judge Raymond B Ray.
The Debtor is represented by Robert F. Reynolds, Esq. at Slatkin &
Reynolds, P.A.  At the time of filing, the Debtor had estimated
assets and liabilities ranging from $10 million to $50 million.


NIGHT HORSE: Taps DeMarco-Mitchell as Legal Counsel
---------------------------------------------------
Night Horse Co., LLC seeks approval from the U.S. Bankruptcy Court
for the Eastern District of Texas to hire legal counsel.

The Debtor proposes to hire DeMarco-Mitchell PLLC to assist in the
preparation of a plan of reorganization, and provide other legal
services related to its Chapter 11 case.

The hourly rates charged by the firm are:

     Robert DeMarco       $350
     Michael Mitchell     $300
     Paralegal            $125

The firm received from the Debtor a retainer fee in the amount of
$11,717, of which $1,737.10 was used to pay the filing fee.

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

The firm can be reached through:

     Robert T. DeMarco, Esq.   
     DeMarco-Mitchell PLLC
     1255 West 15th St., 805
     Plano, TX 75075
     Tel: 972-578-1400
     Fax: 972-346-6791
     Email: robert@demarcomitchell.com

                      About Night Horse Co.

Based in Argyle, Texas, Night Horse Co., LLC sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. E.D. Texas Case No.
17-40662) on March 31, 2017.  The petition was signed by Randall W.
Trost, owner and managing member.

The case is assigned to Judge Brenda T. Rhoades.

At the time of the filing, the Debtor disclosed $81,768 in assets
and $1.83 million in liabilities.


NORTH COAST: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
The Office of the U.S. Trustee on May 5 disclosed in a court filing
that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of North Coast Tool, Inc.

                  About North Coast Tool Inc.

North Coast Tool, Inc., sought Chapter 11 protection (Bankr. W.D.
Penn. Case No. 17-10342) on April 5, 2017.  The Debtor is
represented by Daniel P. Foster, Esq., at Foster Law Offices.


NP HOLDINGS: Taps Kasen & Kasen as Legal Counsel
------------------------------------------------
NP Holdings, LLC seeks approval from the U.S. Bankruptcy Court for
the District of New Jersey to hire legal counsel.

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

The hourly rates charged by the firm are:

     David Kasen        $500
     Francine Kasen     $350
     Jenny Kasen        $350

Kasen & Kasen received a pre-bankruptcy retainer fee in the amount
of $15,000, plus $1,717 for the filing fee.

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

The firm can be reached through:

     David A. Kasen, Esq.
     Kasen & Kasen
     1874 E. Marlton Pike, Suite 3
     Cherry Hill, NJ 08003
     Tel No: (856) 424-4144
     Fax No: (856) 424-7565

                      About NP Holdings LLC

NP Holdings, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 17-19083) on May 2, 2017.
At the time of the filing, the Debtor estimated assets and
liabilities of less than $1 million. The case is assigned to Judge
Jerrold N. Poslusny Jr.


NULOOK CAPITAL: Taps Randall S. D. Jacobs as Legal Counsel
----------------------------------------------------------
NuLook Capital, LLC seeks approval from the U.S. Bankruptcy Court
for the Eastern District of New York to hire legal counsel in
connection with its Chapter 11 case.

The Debtor proposes to hire Randall S. D. Jacobs, PLLC to, among
other things, give legal advice regarding its duties under the
Bankruptcy Code, assist in any disposition of its assets, and
prepare a bankruptcy plan.

Randall Jacobs, Esq., the firm's attorney primarily responsible for
representing the Debtor, will charge $600 per hour.  Meanwhile, for
services that do not require a senior attorney, the firm will
charge $300 per hour or less.  

The Debtor paid an initial retainer fee of $15,000, plus a filing
fee of $1,717.

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

The firm can be reached through:

     Randall S. D. Jacobs, Esq.
     Randall S. D. Jacobs, PLLC
     30 Wall Street, 8th Floor
     New York, NY 10005-3817
     Tel: (212) 709-8116
     Fax: (973) 226-3301
     Email: rsdjacobs@chapter11esq.com

                       About NuLook Capital

NuLook Capital, LLC is engaged in business funding merchant cash
advances, i.e., funding cash advances to selected Merchants by
purchasing their Future Receivables at a discount for cash and
regularly transacted such business as both (i) a direct purchaser
of Future Receivables using its own capital and reinvesting the
proceeds in more MCAs, and (ii) as the lead purchaser syndicating
such purchases with other participating purchasers through 2013.

NuLook Capital, LLC sought Chapter 11 protection (Bankr. E.D. N.Y.
Case No. 17-72013) on April 4, 2017.  The petition was signed by
Anthony Mannino, managing member.  The Debtor estimated assets and
liabilities in the range of $1 million to $10 million.

The case is assigned to Judge Louis A. Scarcella.


NULOOK CAPITAL: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of NuLook Capital as of May 5,
according to a court docket.

                      About NuLook Capital

NuLook Capital, LLC is engaged in business funding merchant cash
advances, i.e., funding cash advances to selected Merchants by
purchasing their Future Receivables at a discount for cash and
regularly transacted such business as both (i) a direct purchaser
of Future Receivables using its own capital and reinvesting the
proceeds in more MCAs, and (ii) as the lead purchaser syndicating
such purchases with other participating purchasers through 2013.

NuLook Capital, LLC sought Chapter 11 protection (Bankr. E.D. N.Y.
Case No. 17-72013) on April 4, 2017.  The case is assigned to Judge
Louis A. Scarcella.  The petition was signed by Anthony Mannino,
managing member.

The Debtor estimated assets and liabilities in the range of $1
million to $10 million.

The Debtor tapped Randall S. D. Jacobs, Esq., at Randall S. D.
Jacobs, PLLC as counsel.


OCH-ZIFF CAPITAL: S&P Cuts ICR to BB- on Continued EBITDA Decline
-----------------------------------------------------------------
S&P Global Ratings said it lowered its issuer credit ratings on
Och-Ziff Capital Management Group LLC, as well as OZ Management LP,
OZ Advisors LP, and OZ Advisors II LP (collectively, these three
partnerships are referred to as the operating group), and Och-Ziff
Finance Co. LLC to 'BB-' from 'BB'.  The outlook is negative.

At the same time, S&P lowered its senior unsecured debt ratings to
'BB-' from 'BB'.  S&P's recovery rating of '4' remains unchanged.
However, S&P revised its recovery prospects to 40% from 45%.

"The downgrade reflects the company's continued asset outflows and
further decline in average management fee rate", said S&P Global
Ratings credit analyst Sebnem Caglayan.  Och-Ziff announced AUM of
$32 billion as of May 1, 2017, which is a further reduction of $1.9
billion since the $33.9 billion of AUM as of March 31, 2017.
Furthermore, the company reported that the average management fee
rate declined further -- to 0.99 bps in first-quarter 2017 from
S&P's previous expectation of 1.01 bps.

Och-Ziff expects that base salaries and benefits will be between
$100 million and $105 million and non-compensation expenses
including interest expense will be between $140 million and $155
million in 2017.  Furthermore, the company indicated that a minimum
amount of the discretionary cash bonus between $18 million and $20
million per quarter will be accrued.  S&P now believes that the
minimum amount of bonus accrual is not as discretionary as S&P had
initially projected and should be considered as more of a fixed
than a variable cost, which typically gets paid when the company
incurs substantial amount of incentive fees.

Factoring in these developments in S&P's key credit metrics
calculation, it expects the weighted debt-to-EBITDA ratio to be
between 4.0x-5.0x, versus S&P's previous forecast of 3.0x-4.0x
previously.

Och-Ziff's AUM declined to $32 billion as of May 1, 2017.  AUM had
declined to $33.9 billion as of March 31, 2017 from $43.2 billion
as of March 31, 2016.  Asset outflows in the last two years were
due to a combination of lagging investment performance, declining
investor appetite for hedge funds as an asset class, and the legal
and regulatory issues the company faced.  Although investment
performance improved in the last 12 months, this has not helped
stem the outflows the company has been experiencing.  As of April
2017 year-to-date, the OZ Master Fund, the company's largest
multistrategy fund, generated an estimated net return of 4.8%.  S&P
expects the outflows to persist in 2017.

The negative outlook reflects S&P's expectation that we could
downgrade Och-Ziff in the next 12 months if continued significant
outflows and lagging investment performance result in further
reduction in AUM and EBITDA, which would lead to a deterioration in
S&P's assessment of the company's business risk profile or in
higher leverage, such that debt to EBITDA exceeds 5.0x on a
sustained basis.  Additionally, to the extent the company
experiences further outsize operational risk events, S&P may lower
the rating to reflect potentially weaker governance than peers.

S&P could revise the outlook to stable in the next 12 months if the
company reverts to positive net flows for several consecutive
quarters while stabilizing investment performance.  An upgrade is
highly unlikely unless the improvement in asset flows and
investment performance is significant, resulting in leverage below
4.0x on a sustained basis.

Key analytical factors for recovery

   -- S&P's recovery analysis includes the company's senior $16
      million collateralized loan obligation term loan, $150
      million senior unsecured revolving credit line (undrawn as
      of March 31, 2017), and its $400 million senior unsecured
      notes due 2019.

   -- S&P applies a 5.0x multiple for all asset managers, because
      it believes this represents an average multiple for this
      sector emerging from a default scenario.

   -- S&P's simulated default scenario includes poor investment
      performance or market depreciation leading to a substantial
      outflow of AUM and a reduction in EBITDA sufficient to
      trigger a payment default.

Simplified recovery waterfall

   -- Emergence EBITDA: $50.6 million  
   -- Multiple: 5.0x
   -- Gross recovery value: $252.9 million  
   -- Net recovery value for waterfall after admin expenses (5%):
      $240.3 million
   -- Obligor/nonobligor valuation split: 100%/0%  
   -- Estimated priority claims: None
   -- Remaining recovery value: $240.3 million  
   -- Estimated first-lien claim: $12.3 million   
   -- Value available for first-lien claim: $240.3 million  
   -- Estimated senior unsecured notes claim: $537.8 million
   -- Value available for unsecured claim: $228.0 million  
      -- Recovery range: Approximately 40%

All debt amounts include six months of prepetition interest.


OMEGA FUNDING: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Omega Funding LLC, as of May 4,
according to a court docket.

Headquartered in Bellevue, Washington, Omega Funding LLC filed for
Chapter 11 bankruptcy protection (Bankr. W.D. Wash. Case No.
17-11529) on April 2, 2017, estimating its assets at between
$500,001 and $1 million and its liabilities at between $100,001 and
$500,000.  James E. Dickmeyer, Esq., at the Law Office Of James E.
Dickmeyer PC serves as the Debtor's bankruptcy counsel.


ONCOBIOLOGICS INC: PointState et al. Has 5.7% Stake as of Apr. 13
-----------------------------------------------------------------
In a Schedule 13G filed with the Securities and Exchange
Commission, PointState Fund LP disclosed that as of April 13, 2017,
it beneficially owns 1,314,060 shares of common stock of
Oncobiologics, Inc., representing 5.1% of total shares
outstanding.

PointState Holdings LLC, PointState Capital LP, PointState Capital
GP LLC, and Zachary J. Schreiber disclosed that as of April 13,
2017, they beneficially own 1,452,934 shares of common stock of
Oncobiologics, Inc., representing 5.7% of total shares
outstanding.

A full-text copy of Schedule 13G is available for free at:
https://is.gd/mDsgq5

                  About Oncobiologics

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

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

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

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


ONEMAIN FINANCIAL: Moody's Hikes Corp. Family Rating to B2
----------------------------------------------------------
Moody's Investors Service upgraded OneMain Holdings, Inc.'s
("OneMain Holdings") corporate family rating to B2 from B3, OneMain
Financial Holdings, LLC's ("OneMain Financial") senior unsecured
debt rating to B1 from B2, and Springleaf Finance Corporation's
("Springleaf Finance") senior unsecured debt rating to B2 from B3.
The rating outlook is positive.

The following rating actions were taken:

Issuer: AGFC Capital Trust I
Backed Preferred Stock, Upgraded to Caa1 (hyb) from Caa2, (hyb)
Outlook, Remains Positive

Issuer: OneMain Financial Holdings, LLC
Backed Senior Unsecured Regular Bond/Debenture, Upgraded to B1 from
B2
Outlook Actions:
Outlook, Remains Positive

Issuer: OneMain Holdings, Inc.
LT Corporate Family Rating, Upgraded to B2 from B3
Junior Subordinate Shelf, Upgraded to (P)Caa3 from (P)Ca
Senior Unsecured Shelf, Upgraded to (P)Caa1 from (P)Caa2
Subordinate Shelf, Upgraded to (P)Caa2 from (P)Caa3
Outlook Actions:
Outlook, Remains Positive

Issuer: Springleaf Finance Corporation
LT Issuer Rating, Upgraded to B2 from B3
Backed Senior Unsecured Regular Bond/Debenture, Upgraded to B2 from
B3
Senior Unsecured Regular Bond/Debenture, Upgraded to B2 from B3
Senior Unsecured Shelf, Upgraded to (P)B2 from (P)B3
Subordinate Shelf, Upgraded to (P)B3 from (P)Caa1
Junior Subordinate Shelf, Upgraded to (P)Caa1 from (P)Caa2
Senior Unsecured Medium-Term Note Program, Upgraded to (P)B2 from
(P)B3
Outlook Actions:
Outlook, Remains Positive

RATINGS RATIONALE

The upgrade reflects the substantial progress the company has made
de-leveraging and improving its liquidity profile subsequent to its
acquisition of OneMain Financial in November 2015, the integration
of which is now complete. The positive outlook reflects Moody's
expectation that the company will continue to improve its
capitalization, given the strength of its core earnings.

OneMain Holdings' capitalization, measured as tangible common
equity to tangible managed assets, improved to 7.5% at 31 March
2017 from less than 4% when the acquisition closed. Excluding
one-time items and acquisition-related charges, which will
substantially decline by the end of 2017, OneMain Holdings' pre-tax
return in 2016 measured approximately 4%.

Since the acquisition, OneMain Holdings has strengthened its
liquidity and funding profile by increasing the laddering of its
debt maturities including substantially reducing its 2017 debt
maturity stack, as well as increasing the availability under its
credit facilities and extending their maturities. As of 31 March
2017, OneMain Holdings had $4.6 billion of undrawn conduit capacity
and approximately $4 billion of unencumbered consumer loans, which
translates into a borrowing capacity of over $3 billion.

The one-notch differential between OneMain Financial's senior
unsecured debt rating of B1 and Springleaf Finance's senior
unsecured debt rating of B2 reflects OneMain Financial's stronger
capitalization, as well as the covenants in its bond indenture that
impose restrictions on leverage and limit shareholder distributions
that could otherwise weaken the entity's capital buffer.

OneMain Holdings' corporate family rating could be upgraded if
OneMain Holdings (1) continues its progress toward de-leveraging
through earnings retention by achieving a ratio of tangible common
equity to tangible managed assets in excess of 10%; (2)
demonstrates consistently strong earnings with an average annual
return on assets of at least 2%; (3) continues to maintain a strong
liquidity profile with an ample availability under its warehouse
facilities and balanced debt maturities.

The outlook could be revised to stable if OneMain Holdings' future
earnings prove to be weaker than anticipated, which would prevent
further deleveraging.

Moody's can downgrade the ratings if OneMain Holdings' financial
performance meaningfully deteriorates, resulting in financial
losses and equity erosion.

Springleaf Finance's and OneMain Financial's ratings will be
closely aligned with those of OneMain Holdings and, therefore,
would likely be upgraded or downgraded together with the ratings of
the holding company. In addition, OneMain Financial's ratings could
also be downgraded if the entity's leverage increases
substantially, or if the structural protections afforded to it
through its debt indenture covenants were weakened and no longer
provided the credit protection they do today.


PACIFIC WEBWORKS: Trustee Selling Assets to Masters for $25K
------------------------------------------------------------
Gil Miller, the Liquidating Trustee of Pacific WebWorks, Inc., asks
the U.S. Bankruptcy Court for the District of Utah to authorize the
sale of the subscription rights and control of the Debtor's
corporate structure to Dan Masters for $25,000, subject to higher
and better offers.

The Trustee was appointed as the liquidating trustee of the
Debtor's estate pursuant to that certain Plan of Liquidation, which
was confirmed by the Court in its Order Confirming the Debtor's
Plan of Liquidation, entered on Nov. 28, 2016.  Under the Plan, the
Trustee has the authority to collect, hold, administer, distribute,
and liquidate all the Debtor's assets, including but not limited to
the Debtor's corporate shell.

The Trustee has entered into an Agreement with Masters to sell that
certain Subscription Right and Control ("Assets"). The Assets
consist (i) of a right to subscribe for the Debtor's common stock
shares in such an amount that upon the issuance of the newly issued
shares, the Purchaser will own 96% of the shares of the Debtor's
common stock then issued and outstanding; and (ii) control of the
Debtor's corporate structure, including the authority to appoint a
new board of directors and amend the Debtor's Articles of
Incorporation.

Under the Agreement, Masters will pay $25,000 to the Trustee to
purchase the Assets.  The sale is subject to higher and better
offers received prior to the Court's approval of the Agreement.
The sale of the Assets to Masters is "as is, where is," without
representation or warranty of the Seller, and free and clear of all
liens, claims, and encumbrances.

The Agreement requires a closing on June 15, 2017, and requires
Masters to assume all responsibilities for all costs related to the
conversion of the Assets into newly issued shares and control of
the Debtor.

A copy of the Agreement attached to the Motion is available for
free at:

    http://bankrupt.com/misc/Pacific_WebWorks_236_Sales.pdf

A sound business reason exists for the sale.  The Debtor has
liquidated substantially all its assets and has no present business
operations.  All creditors have been paid in full under the Plan.
By approving the Motion, the Court will provide the Debtor's
interest holders with a double benefit: (i) they will be able to
participate in whatever reorganized business operations Masters (or
any subsequent controlling shareholder) will provide for the
Debtor; and (ii) to the extent they filed proofs of interest, they
will be paid as contemplated under the Plan from the proceeds of
the proposed sale.  Accordingly, the Trustee asks the Court to
approve the relief sought.

In addition, the Trustee asks a waiver of the stay which would
otherwise apply under Fed. R. Bankr. P. 6004(h), such that the
Trustee is authorized to consummate the sale immediately after the
hearing on the Motion.  The Trustee submits that cause exists for a
waiver of this stay.  The Debtor's corporate filings with the State
of Nevada expire on May 31, 2017.  If the Debtor's corporate
filings expire, the proposed transactions will be substantially
more difficult to complete.  Moreover, if the Trustee closes on the
sale prior to May 31, 2017, Masters will have the sole
responsibility to pay for the renewal of the Debtor's corporate
filings.

The Purchaser can be reached at:

          Dan Masters
          1752 Castellana Road
          La Jolla, CA 92037
          Telephone: (858) 459-1133

                   About Pacific WebWorks

Pacific WebWorks, Inc., previously known as Asphalt Associates,
was
an application service provider and software development company.

Pacific WebWorks sought Chapter 11 protection (Bankr. D. Utah Case
No. 16-21223) on Feb. 23, 2016, to pursue an orderly liquidation
of
its assets.  It estimated assets and debt of $1 million to $10
million.

The Debtor tapped George B. Hofmann of Cohne Kinghorne as counsel.

The Debtor also engaged Rocky Mountain Advisory as an independent
contractor to provide management services, and appointed Gil
Miller
as chief restructuring officer.


PAUL NGUYEN: Sale of Garden Grove Property for $2M Approved
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California
authorized Paul Chieu Nguyens' sale of his right, title and
interest in industrial real property located at 10632 A Trask
Avenue, Garden Grove, California, (APN 930-62-460); and 10632 B
Trask Avenue, Garden Grove, California, (APN 930-62-461), to Selcuk
Demirci, or his assignee, for $1,966,696.

The Debtor is authorized and directed to sell the estate's right,
title, and interest in and to the Property, on the terms and
conditions stated in the Purchase Agreement.

The Property is being sold on an "as is, where is" basis, with no
warranties, recourse, contingencies or representations of any kind,
and free and clear of all liens, claims, encumbrances, and
interests.

In the event that the sale to the Successful Bidder does not close
in accordance with the terms of the Purchase Agreement and the
Order, the Debtor is authorized and directed to sell the Property
to Twomey Holdings, LLC, or its assignee, for 1,951,696.

The 14-day stay prescribed by Rule 6004(h) of the Federal Rules of
Bankruptcy Procedure is waived.

The Order is and will be effective as a determination that, upon
and subject to the occurrence of the closing of the sale of the
Property in accordance with the Purchase Agreement and this Order,
all affected liens, claims, and interests have been and hereby are
adjudged and declared to be unconditionally released as to the
Property.

Subject to payment in full of the secured claims of OC Tax, IRS,
and Bank, the escrow is authorized and directed to distribute the
balance of the sale proceeds in accordance with the Order.

                   About Paul Chieu Nguyen

Paul Chieu Nguyen sought Chapter 11 protection (Bankr. C.D. Cal.
Case No. 16-11619) on April 15, 2016.  The Debtor estimated assets
and liabilities of $1,000,001 to $10 million.  The Debtor tapped
David S Kupetz, Esq., at Sulmeyer Kupetz, as counsel.


PAYLESS INC: S&P Assigns 'B' Rating on $80MM DIP Term Loan
----------------------------------------------------------
S&P Global Ratings assigned its 'B' point-in-time rating to
U.S.-based Payless Inc.'s $80 million DIP term loan.  The corporate
credit rating remains 'D'.

The DIP financing includes a $305 million DIP asset-based lending
(ABL) revolving credit facility, along with an $80 million DIP term
facility.  The DIP ABL will have the outstanding prepetition $187
million ABL draw rolled over into it.  The $80 million DIP term
facility will be undrawn at inception, with $30 million funded at
the final DIP hearing and the remaining amount funded between the
disclosure statement hearing and emergence.

"This DIP term loan rating is a point-in-time rating effective only
for the date of this report.  We will not review, modify, or
provide ongoing surveillance of the rating," said credit analyst
Andrew Bove.  "We based the rating on various items, including the
bankruptcy court orders and the DIP credit agreement as well as our
views on the likelihood of emergence or alternatively, repayment in
the event of liquidation."

S&P's rating on a DIP facility primarily captures its view of the
likelihood of full cash repayment through the company's
reorganization and emergence from Chapter 11 (S&P's "CRE"
assessment).  The DIP rating also considers the potential for the
company to fully repay the DIP facility if it is not successful in
reorganizing, and liquidation of the company becomes necessary.


PC ACQUISITION: Unsecureds to Get $40,000 Annually for Five Years
-----------------------------------------------------------------
PC Acquisition, LLC, filed with the U.S. Bankruptcy Court for the
Eastern District of Michigan a combined plan of reorganization and
disclosure statement dated April 30, 2017.

Class XII consists of the holders of allowed unsecured claims.
Creditors in this class will receive a pro rata distribution
incident to its allowed general unsecured claim based on one
payment each year by or on behalf of the Debtors of $40,000 for
five years.  The first payment will be due on or before Dec. 31,
2017.  The payments will continue to be made on the same date each
year until the earlier occurs of (i) the respective Claim is paid
in full or (ii) Dec. 31, 2021.  This class is impaired.

Class XIII will consist of the interests of the equity security
holders in the Debtors.  Mark D. Krueger is the sole interest
holder of the Debtors.  Class XIII consists of the Interest Holders
which will be treated in one of two alternative methods:

     A. if Class XII accepts the Plan, then the rights of the
        Interest Holders will remain the same and this class will
        not be impaired; and

     B. if Class XII rejects the Plan, and the Court determines
        that, as a result of the rejection, the Plan but for this
        Section 3.13.1(B) does not comply with the absolute
        priority rule, the interests of the Debtors will be sold
        at the Equity Auction as set forth in Section 4.1 of the
        Plan.  The successful purchaser at the Equity Auction
        will be bound by the terms of this Plan and will be
        required to use all of the proceeds of the Equity Auction
        to satisfy the Allowed Claims set forth in this Plan in
        the order of their priority, and all payments will be
        subject to the terms of, and payments will be made in
        accordance with, the Plan.  During the time period after
        confirmation of the Plan and until the auction sale of the

        interests of the equity security holders in the Debtors,
        Mr. Krueger will continue to own said Interests.  This
        class is impaired.

In the event that Class XII fails to accept this Plan, and the
Court determines that, as a result of the rejection, the Plan but
for Section 3.13.1(B) does not comply with the absolute priority
rule, the Debtors will sell all of their interests at an auction
consistent with the provisions of the Plan.

The auction of the Equity Interests, if any, will occur on the 30th
day after the Effective Date, which may be adjourned by the Court
or Debtors.  If the Plan is subsequently accepted by Class XII,
then the auction will be cancelled.

Any impaired creditor or interest holder of the Debtors, who wishes
to make a cash offer for the Interests in the Reorganized Debtors,
will notify the Debtors' counsel, in writing, at Stevenson &
Bullock, P.L.C., of its intent to make an offer no later than seven
days prior to the date of the auction.

At the time of giving notice, the party or parties, excluding the
interest holder, will tender a certified or cashier's check in the
amount of $25,000, which amount will be held by the Debtors'
counsel in escrow as a deposit.

The deposit will be immediately refunded to any party who is not
the successful bidder.  The failure to give the required notice, or
failure to provide the foregoing deposit will constitute a waiver
of the right to bid at the auction.

The Interest auction will be marketed with good faith efforts to
identify and locate likely or possible competitors.  The Debtors
will publish the auction of the interest in the Battle Creek
Enquirer for two weeks prior to the auction.

The Debtors reserve the right, in their reasonable business
judgment, to set other terms of conditions of bidding (provided
that terms and conditions are provided to all bidders prior to the
commencement of auction), at the auction.

No credit bids will be permitted.

At the conclusion of the auction, in exchange for the successful
bid price, the interests of the interest holders will be canceled
and new shares will be issued to the successful bidder upon the
receipt of the successful bid price.  In the event that no auction
takes place, the interest holder will pay $25,000, the interest
will be canceled and new shares will be issued in exchange for the
payment.

A copy of the Disclosure Statement is available at:

          http://bankrupt.com/misc/mieb16-53191-158.pdf

                      About PC Acquisition

PC Acquisition, LLC, owns 100 mobile homes that are located at
various mobile home parks.  PC also owns a commercial building
located at 23540 Reynolds Court, Clinton Township, MI.  

PC Acquisition filed a Chapter 11 petition (Bankr. E.D. Mich. Case
No. 16-53191) on Sept. 25, 2016.  The petition was signed by Mark
D. Krueger, member.  The case is assigned to Judge Phillip J.
Shefferly.

The Debtor estimated $1 million to $10 million in assets and $10
million to $50 million in liabilities.

Related entities St. John/Battle Creek Owners, LLC, Battle Creek
Realty, LLC, Denmark Management Company and Denmark Services, LLC,
simultaneously sought Chapter 11 protection.

The Debtors tapped Ernest Hassan, Esq., at Stevenson & Bullock,
P.L.C., in Southfield, Michigan as counsel.

No trustee or examiner has been appointed in the cases and no
committee has been appointed or designated.


PERFUMANIA HOLDINGS: Incurs $23.6 Million Net Loss in 2016
----------------------------------------------------------
Perfumania Holdings, Inc., filed with the Securities and Exchange
Commission its annual report on Form 10-K disclosing a net loss of
$23.63 million on $468.9 million of net sales for the fiscal year
ended Feb. 28, 2017, compared to a net loss of $11.67 million on
$542.0 million of net sales for the fiscal year ended Jan. 30,
2016.

As of Jan. 28, 2017, Perfumania had $310.3 million in total assets,
$249.9 million in total liabilities, and $60.42 million in total
shareholders' equity.

"We could face liquidity and working capital constraints if we are
unable to generate sufficient cash flows from operations," the
Company stated in the report.

"If we need to raise additional funds to support our operations, we
may not be able to do so on favorable terms, or at all.  Without
such funding, we may need to modify or abandon our growth strategy
or eliminate product offerings, any of which could negatively
impact our financial position.

"We may have problems raising money needed in the future, which
could adversely impact operations or existing shareholders.  Our
strategy may include growing our portfolio of licensed and owned
brands, making enhancements to Perfumania.com, our e-commerce
website, and selectively opening and operating new Perfumania
retail locations.  We may need to obtain funding to achieve this
strategy.  In part due to our existing debt, additional financing
may not be available on acceptable terms, if at all, which would
adversely affect our operations.  In order to obtain additional
liquidity, we might issue additional common stock which could
dilute our existing shareholders' ownership interest or we may be
required to issue securities with greater rights than those
currently possessed by holders of our common stock.  We may also be
required to take other actions which may lessen the value of our
common stock, including borrowing money on terms that are not
favorable.

"We currently have two distribution facilities located in Bellport,
New York and Keasbey, New Jersey.  In addition we use third-party
fulfillment centers in New York and New Jersey.  Any significant
interruption to any of these facilities, due to natural disasters,
severe weather incidents, accidents, system failures, or other
unforeseen causes, as well as the loss or damage to the inventory
stored therein, could adversely affect our business, prospects,
results of operations, financial condition or cash flows."

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

                     https://is.gd/yNZas9

                       About Perfumania

Perfumania Holdings, Inc. (NASDAQ:PERF) --
https://www.perfumaniaholdingsinc.com/ -- is an independent,
national, vertically integrated wholesale distributor and specialty
retailer of perfumes and fragrances that conducts business through
six primary operating subsidiaries, Perfumania, Inc., Quality King
Fragrance, Inc., Scents of Worth, Inc., Perfumania.com, Inc.,
Parlux Fragrances, LLC and Five Star Fragrance Company, Inc.  The
Company operates in two industry segments, wholesale distribution
and specialty retail sales of designer fragrance and related
products.  Perfumania's wholesale businesses, Parlux, holds the
exclusive distribution rights to U.S. President Donald Trump's
fragrances Empire and Success, as well as daughter Ivanka Trump's
fragrance.


PETCO ANIMAL: Bank Debt Trades at 8% Off
----------------------------------------
Participations in a syndicated loan under Petco Animal Supplies is
a borrower traded in the secondary market at 92.00
cents-on-the-dollar during the week ended Friday, April 21, 2017,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents a decrease of 1.39 percentage points from the
previous week.  Petco Animal pays 325 basis points above LIBOR to
borrow under the $2.506 billion facility. The bank loan matures on
Jan. 26, 2023 and carries Moody's NR rating and Standard & Poor's B
rating.  The loan is one of the biggest gainers and losers among
247 widely quoted syndicated loans with five or more bids in
secondary trading for the week ended April 21.


PETSMART INC: Bank Debt Trades at 8% Off
----------------------------------------
Participations in a syndicated loan under Petsmart Inc is a
borrower traded in the secondary market at 92.46
cents-on-the-dollar during the week ended Friday, April 21, 2017,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents a decrease of 2.08 percentage points from the
previous week.  Petsmart Inc pays 300 basis points above LIBOR to
borrow under the $4.246 billion facility. The bank loan matures on
March 10, 2022 and carries Moody's Ba3 rating and Standard & Poor's
BB- rating.  The loan is one of the biggest gainers and losers
among 247 widely quoted syndicated loans with five or more bids in
secondary trading for the week ended April 21.


PIONEER ROOFING: Unsecureds to Get 5% Monthly Over 5 Yrs.
---------------------------------------------------------
Pioneer Roofing Systems, Inc., filed with the U.S. Bankruptcy Court
for the Eastern District of Virginia a second amended disclosure
statement dated April 30, 2017, referring to the Debtor's second
amended plan of reorganization.

Class 6 consists of general unsecured Allowed Claims -- totaling
$1,800,918.07 -- with the exception of insider claims.  The holders
of Class 6 claims will be paid with income that remains after the
satisfaction of the holders of allowed claims in Classes 1 through
5.  Class 6 claims will be paid monthly at the rate of 5% of the
claim amount over 60 months.  Class 6 is impaired under the Plan.

Pioneer will pay the U.S. Small Business Administration's the
monthly sum of $7,200 for rent for the 60-month term of the Plan
which will be credited to PRS Realty's Second Deed of Trust Note
held by the SBA.

Stephen R. Wann will be the President and CEO of Pioneer and will
run the operations of Pioneer and be responsible for the
performance of the Plan.  Joan E. Martin is Pioneer's Office
Manager.  Both individuals are insiders of Pioneer.

The source of funds to be distributed pursuant to the Plan will be
Pioneer's monthly disposable income, "new value" in the projected
amount of $950,000 to $1 million from the sales proceeds from
non-Debtor real property owned by Stephen R. Wann and Joan E.
Martin located at 1263 Dartmouth Court, Alexandria, Virginia 22314
and located at 7211-C and D, Telegraph Square Drive, Lorton,
Virginia 22079 and the waiver of their unsecured claim of
$298,873.59.

The Second Amended Disclosure Statement is available at:

          http://bankrupt.com/misc/vaeb15-13518-214.pdf

As reported by the Troubled Company Reporter on Feb. 21, 2017, the
Debtor filed with the Court an amended disclosure statement
explaining its plan of reorganization, wherein Class 6 under the
plan consists of general unsecured Allowed Claims against the
Estate with the exception of insider claims.  The holders of Class
6 claims will be paid with income that remains after the
satisfaction of the holders of Allowed Claims in Classes 1 through
5.  Class 6 claims will be paid at the rate of at least 5%.

                About Pioneer Roofing Systems

Pioneer Roofing Systems, Inc., a Virginia corporation, sells and
installs roofing systems in the Mid-Atlantic Region.  Stephen R.
Wann, president and 100% shareholder, has operated the company for
the last 35 years.  Its office is located at 7211-C Telegraph
Square Drive, Lorton, Virginia.

Pioneer Roofing Systems sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Va. Case No. 15-13518) on Oct. 8,
2015.  Stephen R. Wann, president, signed the Chapter 11 petition.


At the time of the filing, the Debtor estimated assets of $500,000
to $1 million and liabilities of $1 million to $10 million.

The case is assigned to Judge Brian F. Kenney.


PMO CARE PLLC: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of PMO Care PLLC as of May 5,
according to a court docket.

                      About PMO Care PLLC

Based in Bellevue, Washington, PMO Care PLLC, doing business as
Integra Health -- http://www.integra-hc.com/-- provides treatment

for patients suffering from opioid addiction.  Integra also gives
chemical dependency counseling and education.

PMO Care PLLC filed a Chapter 11 petition (Bankr. W.D. Wash. Case
No. 17-11606) on April 7, 2017.  Jill G Franskousky, the CEO,
signed the petition.  Judge Christopher M Alston is the case judge.
Tuella O Sykes, Esq., at the Law Offices of Tuella O. Sykes, is
serving as counsel to the Debtor.  At the time of filing, the
Debtor estimated assets and liabilities between $1 million and $10
million.


POST EAST: Can Continue Using Cash Collateral Until June 30
-----------------------------------------------------------
Judge Ann M. Nevins of the U.S. Bankruptcy Court for the District
of Connecticut entered a Sixth Order authorizing Post East, LLC to
use cash collateral in which Connect REO, LLC, asserts secured
interests for the period from May 1, 2017 through June 30, 2017.

The Debtor is authorized to use rentals or other funds that may
constitute cash collateral up to the total amount of expenses
projected to be $11,258 for the month of May and $11,258 for the
month of June in accordance with the Budget, which sum includes two
monthly adequate protection payments of $6,500 each payable to
Connect REO, LLC.

Connect REO, LLC is granted secured interests in all post-petition
rents and leases as the same may be generated, which will be
subordinate to all Chapter 11 quarterly fees.

A continued hearing on use of cash collateral during the Debtor's
Chapter 11 proceeding will held on June 28, 2017 at 11:00 a.m.

A full-text copy of the Sixth Order, dated April 28, 2017, is
available at https://is.gd/EvvQCZ


                       About Post East LLC

Post East, LLC, owns real estate at 740-748 Post Road East,
Westport, Connecticut.  The property is a commercial real estate
which presently has seven leased spaces.  The secured creditor is
Connect REO, LLC, which is owed $1,043,000.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. D.
Conn. Case No. 16-50848) on June 27, 2016.  The petition was signed
by Michael F. Calise, member.  The Debtor estimated assets and
liabilities at $1 million to $10 million at the time of the
filing.
  
The Debtor is represented by Carl T. Gulliver, Esq., at Coan
Lewendon Gulliver & Miltenberger LLC.  The Debtor employed Richard
J. Chappo of Chappo LLC as mortgage broker.


POWELL VALLEY: Has Until June 24 To Obtain Acceptance of Plan
-------------------------------------------------------------
The Hon. Cathleen D. Parker of the U.S. Bankruptcy Court for the
District of Wyoming has extended Powell Valley Health Care, Inc.'s
exclusive period to obtain acceptance of its plan of reorganization
through and including to June 24, 2017.

The Court also moved the deadline for the Debtor to exclusively
file a plan to April 24, 2017.

Accordingly, as previously reported by The Troubled Company
Reporter, the Debtor filed with the Court a Plan of Reorganization
and Disclosure Statement dated April 24, 2017, under which Class 8
Other Unsecured Claim Holders are set to receive their pro rata
share in a $10,000 cash pool.  A copy of the Disclosure Statement
is available at http://bankrupt.com/misc/wyb16-20326-498.pdf

              About Powell Valley Health Care, Inc.

Powell Valley Health Care, Inc., provides healthcare services to
the greater-Powell, Wyoming community.  The Company filed for
Chapter 11 bankruptcy protection (Bankr. D. Wyo. Case No. 16-20326)
on May 16, 2016.  The petition was signed by Michael L. Long, CFO.
The case is assigned to Judge Cathleen D. Parker.  The Debtor
estimated assets and debts at $10 million to $50 million at the
time of the filing.

The Debtor is represented by Bradley T. Hunsicker, Esq., at Markus
Williams Young & Zimmermann LLC.  The Debtor has retained Hammond
Hanlon Camp, LLC as its financial advisor and investment banker.

The United States Trustee appointed Larry Heiser, Veronica
Sommerville, Michelle Oliver, and Joetta Johnson to serve on the
Official Committee of Unsecured Creditors.  The Creditors'
Committee tapped Spencer Fane LLP as counsel and EisnerAmper LLP as
its accountant.

No trustee or examiner has been appointed in the case.


PREGIS HOLDING I: S&P Affirms 'B' CCR Amid New Term Loan Add-On
---------------------------------------------------------------
S&P Global Ratings affirmed its 'B' corporate credit rating on
U.S.-based Pregis Holding I Corp.  The outlook is stable.

Pregis Holding is pursuing an $87 million add-on to its existing
first-lien term loan maturing in May 2021.  The company plans to
use the proceeds to acquire Sharp Packaging Systems.

"At the same time, we affirmed our 'B' issue-level rating on the
company's first-lien credit facility (including add-on term loan).
The '3' recovery rating on the debt is unchanged, indicating our
expectation for meaningful (50-70%; rounded estimate: 55%) recovery
in the event of a default," said S&P Global Ratings credit analyst
Michael Killeen.

S&P Global Ratings' stable outlook on Pregis reflects S&P's
expectation that the company will continue to improve its financial
results while maintaining adequate liquidity.  Based on S&P's view
of the company's increased volumes, rational industry pricing,
effective cost management, and seamless integration of
acquisitions, S&P believes that Pregis' adjusted debt to EBITDA
will stay below 6x, which is consistent with S&P's ratings on the
company.  Pregis may continue to pursue small bolt-on acquisitions
as part of its growth strategy, but S&P's forecast does not
contemplate any additional large debt-funded transactions that
would meaningfully weaken the company's financial risk profile.

S&P could lower its ratings on Pregis if a severe economic downturn
leads to sustained weakness in the company's sales volume and
compresses its profit margins, causing its adjusted debt to EBITDA
to increase above 7x for a sustained period without prospects for
improvement.  Additionally, S&P could lower its rating on the
company if unexpected outlays and revolver borrowings cause the
company's liquidity to markedly deteriorate.

Due to the company's track record of pursuing debt-financed
acquisitions, it is unlikely that S&P will upgrade the company
within the next year.  For S&P to upgrade Pregis, the company's
future financial policies would need to support sustained adjusted
debt to EBITDA in the 4x-5x range and the potential for
releveraging remote.


PUERTO RICO: $70-Bil. Case to Test Fairly New Restructuring Law
---------------------------------------------------------------
Matt Chiappardi, writing for Bankruptcy Law360, reports that
experts say Puerto Rico's court-supervised $70 billion debt
restructuring under specially crafted federal legislation plunges
the territory into uncharted waters that may seem to resemble other
big event bankruptcies, but where the U.S. Bankruptcy Code might
not be the final word.

The Commonwealth of Puerto Rico filed a petition for relief under
Title III of the Puerto Rico Oversight, Management, and Economic
Stability Act ("PROMESA") on May 3, 2017.  Under the PROMESA, the
ultimate power rests in the seven-member oversight board appointed
by U.S. Congress and the President of the United States.

Law360 points out that there's also the matter of the presiding
judge, who under PROMESA is mandated to not be a bankruptcy judge,
but rather a jurist from one of the U.S. district courts and
selected personally by the chief justice of the U.S. Supreme
Court.

                      About Puerto Rico

Puerto Rico is a self-governing commonwealth in association with
the United States.  The chief of state is the President of the
United States of America.  The head of government is an elected
Governor.  There are two legislative chambers: the House of
Representatives, 51 seats, and the Senate, 27 seats.  The
governor-elect is Ricardo Antonio "Ricky" Rossello Nevares, the
son of former governor Pedro Rossello.

In 2016, the U.S. Congress passed PROMESA, which, among other
things, created the Financial Oversight and Management Board and
imposed an automatic stay on creditor lawsuits against the
government, which expired May 1, 2017.

The members of the oversight board are: (i) Andrew G. Biggs, (ii)
Jose B. Carrion III, (iii) Carlos M. Garcia, (iv) Arthur J.
Gonzalez, (v) Jose R. Gonzalez, (vi) Ana. J. Matosantos, and
(vii) David A. Skeel Jr.

On May 3, 2017, the Commonwealth of Puerto Rico filed a petition
for relief under Title III of the Puerto Rico Oversight,
Management, and Economic Stability Act ("PROMESA").  The case is
pending in the United States District Court for the District of
Puerto Rico under case number 17-cv-01578.  A copy of Puerto
Rico's PROMESA petition is posted at

         http://bankrupt.com/misc/17-01578-00001.pdf

The Oversight Board has hired as advisors, Proskauer Rose LLP and
O'Neill & Borges LLC as legal counsel, McKinsey & Co. as strategic
consultant, Citigroup Global Markets as municipal investment
banker, and Ernst & Young, as financial advisor.

Martin J. Bienenstock, Esq., Scott K. Rutsky, Esq., and Philip M.
Abelson, Esq., of Proskauer Rose LLP and Hermann D. Bauer, Esq.,
at O'Neill & Borges LLC are onboard as attorneys.

Prime Clerk LLC is the claims and noticing agent.  Prime Clerk
maintains a case web site at
https://cases.primeclerk.com/puertorico

Jones Day is serving as counsel to certain ERS bondholders.

Paul Weiss is counsel to the Ad Hoc Group of Puerto Rico General
Obligation Bondholders.


QUEST SOLUTION: CFO Trombino Now Working Full-Time
--------------------------------------------------
Quest Solution, Inc. and Mr. Joseph Trombino previously entered
into a contractor agreement on Oct. 1, 2016, for Mr. Trombino to
serve as the Company's chief financial officer.  Pursuant to the
Agreement, Mr. Trombino will allocate approximately 75% of his
working time to providing services to the Company and 25% of his
working time to providing services to QSG Inc. (formerly "Quest
Solution Canada Inc.").

The Company and Mr. Trombino entered into Amendment #1 to the
Contactor Agreement on April 24, 2017, pursuant to which certain
amendments were made to the Contractor Agreement though Mr.
Trombino would continue to serve as the Company's chief financial
officer and will allocate 100% of his working time effective May 1,
2017, to the Company.

                     About Quest Solution

Quest Solution, formerly known as Amerigo Energy, Inc., is a
national mobility systems integrator with a focus on design,
delivery, deployment and support of fully integrated mobile
solutions.  The Company takes a consultative approach by offering
end to end solutions that include hardware, software,
communications and full lifecycle management services.  The highly
tenured team of professionals simplifies the integration process
and delivers proven problem solving solutions backed by numerous
customer references.  Motorola, Intermec, Honeywell, Panasonic,
AirWatch, Wavelink, SOTI and Zebra are major suppliers which Quest
Solution uses in its systems.

Quest Solution incurred a net loss attributable to stockholders of
$14.21 million for the year ended Dec. 31, 2016, following a net
loss of $1.71 million for the year ended Dec. 31, 2015.  As of Dec.
31, 2016, Quest Solution had $32.79 million in total assets, $47.61
million in total liabilities and a $14.83 million total
stockholders' deficit.

RBSM, LLP, issued a "going concern" qualification on the
consolidated financial statements for the year ended Dec. 31, 2016.
The auditors said the Company has a working capital deficiency and
significant subordinated debt resulting from acquisitions.  These
factors raise substantial doubt about the Company's ability to
continue as a going concern.


RAIN TREE: Cash Collateral Use for April Approved
-------------------------------------------------
Judge Benjamin A. Kahn of the U.S. Bankruptcy Court for the Middle
District of North Carolina authorized Rain Tree Health Care of
Winston Salem, LLC to use of cash collateral from April 1, 2017,
until May 4, 2017 on an interim basis.

The Debtor was authorized to use cash collateral only for the
ordinary and necessary expenses consistent with specific items and
amounts contained in the Interim Budget, subject to a 10% per line
item variance.  The approved Interim Budget contemplates total
expense of approximately $84,487 for the month of April 2017 and
$23,502 for May 1-4, 2017.

Yellowstone and DCR Mortgage VI Sub II, LLC are each granted with
valid, attached, choate, enforceable, perfected and continuing
security interests in, and liens upon all post-petition assets of
the Debtor of the same character and type, to the same extent and
validity as the liens and encumbrances that Yellowstone and DCR
Mortgage had on the Debtor's assets prepetition.

A further hearing on the use of cash collateral will be held on May
4, 2017 at 9:30 a.m.

A full-text copy of the Interim Order, dated April 28, 2017, is
available at https://is.gd/T15zF7

                 About Rain Tree Health Care

Rain Tree Healthcare of Winston Salem, LLC, is a limited liability
corporation headquartered in Charlotte, North Carolina and is
engaged in the management and operation of an adult care home for
the mentally and physically disabled in Winston Salem, North
Carolina.

Rain Tree Healthcare of Winston Salem filed a Chapter 11 petition
(Bankr. M.D.N.C. Case No. 17-50375) on April 1, 2017.  Reema Owens,
managing member/organizer, signed the petition.  At the time of
filing, the Debtor estimated assets and liabilities between
$500,000 and $1 million.

The Debtor is represented by Robert Lewis, Jr., Esq., at Gordon &
Melun, PLLC.

The Assistant U.S. Bankruptcy Administrator, Robert E. Price, Jr.,
has appointed Victor Orija of the State Long Term Care Ombudsman
for the State of North Carolina, as Patient Care Ombudsman for Rain
Tree Healthcare of Winston Salem.


REDBOX WORKSHOP: Has Final Nod to Continue Using Cash Until July 15
-------------------------------------------------------------------
Judge Carol A. Doyle of the U.S. Bankruptcy Court for the Northern
District of Illinois authorized RedBox Workshop, Ltd., to use cash
collateral on a final basis through July 15, 2017.

The Debtor is authorized to use cash collateral to make the
expenditures set forth on the Budget plus no more than 10% pf the
total proposed expense payments. The approved Budget reflects total
operating expenses of approximately $710,824 during the period from
April 27, 2017 through July 15, 2017.

Cornerstone National Bank & Trust is granted adequate protection
for its purported secured interests in property of the Debtor as
follows:

     (a) The Debtor will permit Cornerstone National Bank to
inspect its books and records;

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

     (c) The Debtor will make available to Cornerstone National
Bank evidence of that which constitutes its collateral or
proceeds;

     (d) The Debtor will properly maintain its assets in good
repair and properly manage its business;

     (5) Cornerstone National Bank will be granted valid,
perfected, enforceable security interests in and to the Debtor's
postpetition assets, including all proceeds and products which are
now or hereafter become property of the estate to the extent and
priority of its alleged prepetition liens, but only to the extent
of any diminution in the value of such assets during the period
from the commencement of the Debtor's Chapter 11 case through July
15, 2017.

A full-text copy of the Final Order, dated April 27, 2017, is
available at https://is.gd/XYcbVs


                 About RedBox Workshop Ltd

Based in Chicago, RedBox Workshop, Ltd. --
http://www.Redboxworkshop.com/-- is a full-service studio offering
design, fabrication, project management and printing services.  The
Company is equally owned by Anthony C. LaBrosse and Pamela L.
Parker.  The Company's principal office is located at 3121 N.
Rockwell Street, Chicago, Illinois.

RedBox Workshop filed a Chapter 11 petition (Bankr. N.D. Ill. Case
No. 17-08627) on March 20, 2017.  The petition was signed by Pamela
L. Parker, President.  The case is assigned to Judge Carol A.
Doyle.  Jeffrey C. Dan, Esq., at Crane, Heyman, Simon, Welch &
Clar, is serving as bankruptcy counsel.  At the time of filing, the
Debtor estimated assets and liabilities between $1 million and $10
million.


RENNOVA HEALTH: Amends 2016 Annual Report to Add Part III
---------------------------------------------------------
Rennova Health, Inc., filed with the Securities and Exchange
Commission an amended annual report on Form 10-K/A for the year
ended Dec. 31, 2016, to include the information required to be
disclosed by Part III, Items 10-14 of Form 10-K and the Consent of
the Company's Independent Registered Public Accounting Firm.   Part
III of the Annual Report discloses the following information:

Item 10. Directors, Executive Officers and Corporate Governance
   
Item 11. Executive Compensation

Item 12. Security Ownership of Certain Beneficial Owners and
         Management and Related Stockholder Matters  
   
Item 13. Certain Relationships and Related Transactions, and
         Director Independence

Item 14. Principal Accounting Fees and Services  

A full-text copy of the Form 10-K/A is available for free at:
  
                     https://is.gd/kz77gA

                     About Rennova Health

Rennova Health, Inc. -- http://www.rennovahealth.com/-- provides  

diagnostics and supportive software solutions to healthcare
providers, delivering an efficient, effective patient
experience and superior clinical outcomes.  Through an
ever-expanding group of strategic brands that work in unison to
empower customers, it is creating the next generation of
healthcare.

Rennova reported a net loss attributable to common stockholders of
$32.61 million for the year ended Dec. 31, 2016, compared to a net
loss attributable to common stockholders of $37.58 million for the
year ended Dec. 31, 2015.  As of Dec. 31, 2016, the Company had
$6.48 million in total assets, $21.36 million in total liabilities
and a total stockholders' deficit of $14.88 million.

Green & Company, CPAs, in Temple Terrace, Florida, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2016, citing that the Company has
significant net losses and cash flow deficiencies.  Those
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


RENNOVA HEALTH: Equity Balance Falls Below Nasdaq Listing Rule
--------------------------------------------------------------
On April 18, 2017, Rennova Health, Inc., was notified by Nasdaq
that the stockholders' equity balance reported on its Form 10-K for
the year ended December 31, 2016 fell below the $2,500,000 minimum
requirement for continued listing under the Nasdaq Capital Market's
Listing Rule 5550(b)(1).  As of Dec. 31, 2016, the Company's
stockholders' equity balance was $(14,885,896).  In accordance with
the Rule, the Company has until June 2, 2017 to prepare and submit
a plan to Nasdaq outlining how it intends to regain compliance.  If
the plan is accepted, the Company can be granted up to 180 calendar
days from April 18, 2017 to evidence compliance. There can be no
guarantee that the Company will be able to regain compliance with
the continued listing requirement of Nasdaq Marketplace Rule
5550(b)(1) or that its plan will be accepted by Nasdaq.

The Company is currently evaluating its available options to
resolve the deficiency and regain compliance with the Nasdaq
minimum stockholders' equity requirement.  For example, the Company
may consider the sale or spin-off of one or more of its business
operations.

                   About Rennova Health

Rennova Health, Inc. -- http://www.rennovahealth.com/-- provides
industry-leading diagnostics and supportive software solutions to
healthcare providers, delivering an efficient, effective patient
experience and superior clinical outcomes.  Through an
ever-expanding group of strategic brands that work in unison to
empower customers, it is creating the next generation of
healthcare.

Rennova Health reported a net loss of $32.61 million on $5.24
million of net revenues for the year ended Dec. 31, 2016, compared
with a net loss of $35.96 million on $18.39 million of net revenues
for the year ended Dec. 31, 2015.

As of Dec. 31, 2016, Rennova had $6.48 million in total assets,
$21.36 million in total liabilities and a total stockholders'
deficit of $14.88 million.

Green & Company, CPAs, in Temple Terrace, Florida, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2016, citing that the Company has
significant net losses and cash flow deficiencies.  Those
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


REX ENERGY: Announces Financial Result for First Quarter
--------------------------------------------------------
On April 24, 2017, Rex Energy Corporation issued a press release
announcing selected preliminary financial results for first
quarter.

Rex Energy's first quarter 2017 production was 173.4 MMcfe/d,
consisting of 110.1 MMcf/d of natural gas, 9.7 Mboe/d of NGLs
(including 5.0 Mboe/d of ethane) and 0.8 Mboe/d of condensate.
Condensate and NGLs (including ethane) accounted for 36% of
production during the quarter.

During the first quarter of 2017, realized natural gas prices,
before the effects of hedging, improved approximately 42% as
compared to fourth quarter 2016 realized natural gas prices. The
improvement in natural gas realizations was driven by improved
differentials in the northeast markets and a full quarter of the
company’s Gulf Coast transport. In addition, C3+ NGL prices,
before the effects of hedging, average approximately 59% of WTI oil
prices. The improvement in C3+ NGL prices was largely due to
continued improvement in Mont Belvieu prices and improved
differentials for C3+ NGLs in the northeast. The company continues
to expect full-year 2017 realized C3+ NGL prices to average
approximately 50% - 55% of WTI.

"Our first quarter 2017 results are the first step in achieving our
two-year plan for 2017 and 2018,” commented Tom Stabley,
President and CEO of Rex Energy. “One of the most important
highlights of the quarter was our price realizations, with the
strong results underlining the importance of our marketing
initiatives and current marketing portfolio. With a full year of
Gulf Coast transport and improved differentials in the northeast
markets, we expect to see improved realizations throughout the year
and will continue to pursue further enhancements to our marketing
portfolio to further improve our realizations."

A full-text copy of the press release is available at:
https://is.gd/GLOCkV

                About Rex Energy Corporation

Headquartered in State College, Pennsylvania, Rex Energy is an
independent oil and gas exploration and production company with its
core operations in the Appalachian Basin.  The Company's strategy
is to pursue its higher potential exploration drilling prospects
while acquiring oil and natural gas properties complementary to its
portfolio.

Rex Energy reported a net loss of $176.7 million on $139.01 million
of total operating revenue for the year ended Dec. 31, 2016,
compared to a net loss of $361.03 million on $138.74 million of
total operating revenue for the year ended Dec. 31, 2015. As of
Dec. 31, 2016, Rex Energy had $893.92 million in total assets,
$883.69 million in total liabilities and $10.22 million in total
stockholders' equity.


RFI MANAGEMENT: Swift Capital Consents to Cash Use Until July 20
----------------------------------------------------------------
Judge Benjamin A. Kahn of the U.S. Bankruptcy Court for the Middle
District of North Carolina entered a second interim consent order,
authorizing RFI Management, Inc., to continue using cash collateral
until July 20, 2017.

The Debtor is allowed to use cash collateral to pay its ordinary,
necessary and reasonable postpetition operating expense and
administrative expenses necessary for the administration of the
estate, including the Debtor's reasonable attorneys' fees as
approved by the Court and quarterly fees, as set forth in the
budget.  The approved Budget provides total of approximately
$228,169 for the month of May 2017, $158,209 for the month of June
2017, and $85,511 for the month of July 2017.  

Swift Financial Corporation, doing business as Swift Capital, is
granted a continuing postpetition lien and security interest in all
property and categories of property of the Debtor, in which and of
the same priority as it held a similar, unavoidable security
interest as of the Petition Date, and the proceeds thereof, whether
acquired prepetition or postpetition, but only to the extent of
cash collateral used for purposes other than adequate protection
payments to Swift Capital.

As additional adequate protection, the Debtor is directed, among
other things, to:

     (a) pay as adequate protection to Swift Capital the sum of
$6,800 to be paid on May 17, 2017, June 17, 2017 and July 17,
2017;

     (b) maintain Debtor-in-Possession bank accounts into which it
will deposit all rents and profits of the Property.  The Debtor
will open and maintain a separate DIP Account for each project on
which it is serving as a subcontractor, and all income and expenses
for that project must be paid from the project's respective DIP
Account;

     (c) provide to the Bankruptcy Administrator and
representatives and/or employees of Swift Capital all such
information as they may reasonably request for the purpose of
appraising or evaluating the cash collateral of the Debtor; and

     (d) pay all state, federal and ad valorem taxes as they become
due and will make all tax deposits and file all state and federal
returns on a timely basis.

A further hearing will be held on July 20, 2017 at 11:00 a.m., at
which time the Court will further consider the Debtor's Motion for
Authority to Use Cash Collateral.

A full-text copy of the Second Interim Consent Order, dated April
27, 2017, is available at https://is.gd/RIeHmi

                    About RFI Management

RFI Management, Inc., works as a subcontractor installing a full
range of flooring products and wall materials, principally in Hotel
Properties across the United States and in Puerto Rico.

RFI Management filed a Chapter 11 bankruptcy petition (Bankr.
M.D.N.C. Case No. 17-80247) on March 29, 2017.  Edward Rosa,
President, signed the petition.  At the time of filing, the Debtor
estimated assets and liabilities between $100,000 and $500,000.

James C. White, Esq. and Michelle M. Walker, Esq., at Parry Tyndall
White, serve as counsel to the Debtor.  Padgett Business Services
of NC is the Debtor's accountant.

No official committee of unsecured creditors has been appointed in
the Chapter 11 case.


RINGWOOD PROPERTIES: Taps Mark J. Bush as Accountant
----------------------------------------------------
Ringwood Properties, LLC seeks approval from the U.S. Bankruptcy
Court for the District of New Jersey to hire an accountant.

The Debtor proposes to hire Mark J. Bush, CPA and Advisor LLC to
prepare its monthly reports, financial statements and income tax
returns.  

Mark Bush, a certified public accountant, will charge $275 per hour
for his services.

In a court filing, Mr. Bush disclosed that he and his firm are
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Mark J. Bush
     Mark J. Bush, CPA and Advisor, LLC
     58 Colfax Avenue
     Pompton Lakes, NJ 07442
     Email: markb@mjbadvisor.com
     Phone: (973) 835-1331

The Debtor is represented by:

     James C Zimmermann, Esq.
     Law Offices on James C. Zimmermann, Esq.
     244 Route 94
     Vernon, NJ 07462
     Phone: 973-764-1633
     Email: jim@jzlawyer.com

                    About Ringwood Properties

Ringwood Properties, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 16-31767) on November 14,
2016.  The petition was signed by Bruce Perry, member.  

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


ROBINSON OUTDOOR: Trustee Hires Silverman as Business Consultant
----------------------------------------------------------------
Nauni Jo Manty, the Chapter 11 Trustee of Robinson Outdoor
Products, LLC, seeks authority from the U.S. Bankruptcy Court for
the District of Minnesota to employ Silverman Consulting, Inc., as
business consultant to the Debtor.

The Trustee requires Silverman to:

   a. represent or assist the Trustee in carrying out the
      Trustee's duties in the bankruptcy case; and

   b. assist the Trustee in dealing with sale of estate assets,
      employment issues, corporate tax issues, setting up
      financial controls and financial systems, assist with
      completion of various financial reporting necessary to
      the Debtor's continuing operations including monthly U.S.
      Trustee operating reports as well as any other business and
      accounting issue that may arise in the bankruptcy case.

Silverman will be paid at the hourly rate of $300.

Silverman is owed $31,000 for its prepetition work as a receiver.
It has agreed to waive its prepetition claim in the case for any
monies owed by the Debtor.

Daniel Rose, member of Silverman Consulting, 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.

Silverman can be reached at:

     Daniel Rose
     SILVERMAN CONSULTING, INC.
     5750 Old Orchard, Suite 520
     Skokie, IL 60077
     Tel: (847) 470-0200
     Fax: (847) 470-0211

                   About Robinson Outdoor Products, LLC

Based in Robinson Cannon Falls, Minnesota, Outdoor Products, LLC --
http://www.robinsonoutdoors.com/-- designs and produces hunting
apparel for hunters.

Robinson Outdoor Products filed a Chapter 11 petition (Bankr. D.
Minn. Case No. 17-30904), on March 28, 2017. The petition was
signed by Scott Shultz, president. The case is assigned to Judge
William J Fisher. Yvonne R. Doose, Esq. and Steven B Nosek, Esq. at
Steven B Nosek, P.A., are serving as counsel to the Debtor. At the
time of filing, the Debtor estimated less than $50,000 in assets
and $1 million to $10 million in liabilities.


ROCKY'S BELLA: Hires D'Alessio Tocci as Accountant
--------------------------------------------------
Rocky's Bella Pizza Corp., seeks authority from the U.S. Bankruptcy
Court for the Southern District of New York to employ D'Alessio
Tocci & Pell, LLP, as accountant to the Debtor.

Rocky's Bella requires D'Alessio Tocci to:

   a. assist in the preparation of monthly financial reports for
      presentation to the U.S. Trustee, the Court, management and
      the Debtor's creditors;

   b. assist in the preparation of cash-flow statements;

   c. recommend cost savings measures;

   d. assist the Debtor in its relationship with creditors and
      financial institutions;

   e. assist in the preparation of all required federal, state,
      and city tax returns;

   f. review operations, suggest proper internal controls, and
      supervise the implementation of such controls;

   g. assist in the formulation of a plan of reorganization;

   h. appear before the Bankruptcy Court with respect to acts,
      conducts and property of the Debtor as and when necessary;

   i. assist in the summarization of the books of accounting and
      posting to the general ledger in order to close books for
      the period up to the date of the filing of the petition;

   j. review the adequacy of provision for bad debts;

   k. review prepaid expenses, supplies, unexpired insurance,
      etc.;

   l. review transactions related to investments and
      acquisitions, if any;

   m. review additions and dispositions to the fixed assets and
      to the related allowances for depreciation;

   n. assist in the preparation of financial projections and pro-
      forma financial data;

   o. provide corporate tax assistance and planning;

   p. confirm the extent and validity of secured liabilities, if
      any, by direct correspondence with the creditors, and
      determination of the extent of collateral securing each
      such liability;

   q. review amounts of unsecured liabilities, including debts
      for merchandise, expenses, taxes, and determine adjustments
      that may be required to reflect such liabilities in the
      books of the company;

   r. assist counsel in resolving differences between amounts
      shown on the books and records of the Debtor as compared
      with claims filed by various creditors;

   s. review the claims filed by the various taxing authorities
      in order to determine the propriety and accuracy of said
      claims, including attendance at meetings with
      representatives of these agencies where necessary;

   t. render services necessary to a complete and proper
      understanding of the affairs of the Debtor; and

   u. prepare compiled financial statements for fiscal year;

D'Alessio Tocci will be paid at these hourly rates:

     Partners                        $257
     Associates                      $125
     Staff/Paraprofessionals         $50

D'Alessio Tocci will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Pietro D'Alessio, partner of D'Alessio Tocci & Pell, 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.

D'Alessio Tocci can be reached at:

     Pietro D'Alessio
     D'ALESSIO TOCCI & PELL, LLP
     20 West 36 th Street
     New York, NY 10018
     Tel: (212) 695-9291

                   About Rocky's Bella Pizza Corp.

Rocky's Bella Pizza Corp., filed a Chapter 11 bankruptcy petition
(Bankr. S.D.N.Y. Case No. 17-10811) on March 30, 2017, disclosing
under $1 million in both assets and liabilities.  Robert J. Musso,
Esq., Rosenberg, Musso & Weiner, LLP serves as bankruptcy counsel.


ROSETTA TAXI: Intends to Use Commerce Bank Cash Collateral
----------------------------------------------------------
Rosetta Taxi, Inc., Sandy Trans., Inc. and Segho Trans., Inc.
request from the U.S. Bankruptcy Court for the District of
Massachusetts for authority to use cash collateral in the ordinary
course of business.

The principal asset of each Debtor are the taxi medallions issued
by the City of Boston. Each Debtor is the owner of two taxi
medallions, as well as the vehicle to which it is attached. Each
vehicle and respective medallion is leased by the Debtors to
Hackney authorized taxi drivers. The Debtors believe that each
medallion has a value of approximately $90,000.

The medallion numbers for each Debtor are as follows: (a) Rosetta
Taxi, Inc. Medallion Nos. 1293 and 1720; (b) Sandy Trans., Inc.
Medallion Nos. 245 and 1289; and (c) Segho Trans., Inc. Medallion
Nos. 1355 and 1087.

The Debtors submit that the income derived from the lessee cab
drivers constitute cash collateral. The Debtors contend that it is
necessary for each of them to make use of the income in order to
maintain and preserve the value of their businesses. The Debtors
claim that at this time, they have no other financing sources that
could be used to replace the cash flow from the income from the
taxi cab lessees. Absent such use of the cash collateral, the
Debtors will be unable to maintain its business, to service debts,
to pay usual and ordinary operating expenses of the cabs, thereby
diminishing the value of the Debtors' businesses, the Debtors say.

The Debtors have prepared budgets for each medallion for the period
of May 2017 through August 2017. The Budgets projected these
expenses:

                                               Projected Expenses
                                               ------------------

                      Rosetta Taxi # 1293           $4,117

                      Rosetta Taxi # 1720           $3,798
        
                      Sandy Trans. # 245            $4,133
         
                      Sandy Trans. # 1289           $4,113
        
                      Segho Trans. # 1355           $4,340
         
                      Segho Trans. # 1087           $4,130

Commerce Bank & Trust is the present holder of the sole lien on all
of the Debtors' medallions, to secure notes of $800,000. The notes
reflect payments of $4,126 per month. The Debtors acknowledge
default under the notes.

The Debtors propose to provide the following forms of adequate
protection:

     (a) To maintain insurance on the property. At the present, the
property is insured;

     (b) To grant Commerce Bank a replacement lien on the same
types of post-petition property of the estate against which
Commerce Bank held the lien as of April 17, 2017. Such replacement
lien will maintain the same priority, validity and enforceability
as Commerce Bank's pre-petition lien, and will be recognized only
to the extent of the diminution in value of Commerce Bank's
pre-petition collateral after the petition date resulting from the
Debtors' use of cash collateral during the pendency of these cases;
and  

     (c) To continue to make payments to Commerce Bank, consistent
with the Budgets, on a monthly basis.  

A full-text copy of the Debtors' Motion, dated April 28, 2017, is
available at https://is.gd/xG8HY7


                     About Rosetta Taxi Inc.

Rosetta Taxi, Inc., and its affiliates Sandy Trans., Inc. and Segho
Trans., Inc. filed separate Chapter 11 petitions (Bankr. D. Mass.
Case Nos. 17-11371, 17-11372 and 17-11373, respectively) on April
17, 2017.  The petitions were signed by Raymond Kario, president.
The Debtors are represented by John F. Sommerstein, Esq. at Law
Offices of John F. Sommerstein. At the time of the filing, each of
the Debtors had estimated assets and liabilities of less than
$50,000.


RUE21 INC: S&P Lowers CCR to D Amid Expectation of General Default
------------------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating on specialty
apparel retailer rue21 inc. to 'D' from 'CC'.

rue21 inc. has entered into an extension of its forbearance
agreement for the period through May 9, and S&P expects the company
will enter into a restructuring in the near future.

At the same time, S&P lowered the issue-level rating on the
first-lien term loan facility to 'D' from 'CC'.  The recovery
rating on the first-lien term loan facility is '4', indicating
average (30%-50%; rounded estimate: 35%) recovery in the event of a
payment default.  S&P also lowered the issue-level rating on the
unsecured notes to 'D' from 'C'.  The recovery rating on the
second-term loan is '6', indicating negligible (0%-10%; rounded
estimate: 0%) recovery in the event of a default.

"The downgrade reflects our belief that rue21 will not to meet its
financial obligations following the conclusion of the forbearance
agreement with its lenders," said credit analyst Mathew Christy.
"Furthermore, we anticipate a default by the company will be a
general default.  Rue21 has a $538.5 million first-lien term loan
($520 million outstanding) and a $250 million unsecured notes ($145
million outstanding), as well as significant outstanding debt under
its asset-backed revolving credit facility."


RUPARI HOLDING: Committee Taps CohnReznick as Financial Advisor
---------------------------------------------------------------
The official committee of unsecured creditors of Rupari Holding
Corp. seeks court approval to hire a financial advisor and
investment banker.

In a filing with the U.S. Bankruptcy Court in Delaware, the
committee proposes to hire CohnReznick LLP and CohnReznick Capital
Market Securities, LLC as its financial advisor and investment
banker, respectively.

CohnReznick will provide these services in connection with the
Chapter 11 cases of Rupari and its affiliates:

     (a) review the reasonableness of the cash collateral or
         debtor-in-possession arrangements as to cost to the
         Debtors;

     (b) at the request of committee's counsel, analyze and review

         key motions to identify strategic financial issues;

     (c) gain an understanding of the Debtors' corporate
         structure;

     (d) perform a preliminary assessment of the Debtors' short-
         term budgets;

     (e) establish reporting procedures that will allow for the
         monitoring of the Debtors' post-petition operations and
         sales efforts;

     (f) monitor, evaluate or assist in the bidding and sales
         process;

     (g) scrutinize proposed transactions;

     (h) provide forensic accounting services to identify and
         quantify hidden assets and the extent to which insiders   
      
         and third parties benefited to the detriment of unsecured

         creditors;

     (i) monitor the Debtors' weekly operating results;

     (j) monitor the Debtors' budget to actual results on an
         ongoing basis;

     (k) communicate findings to the committee;

     (l) review the nature and origin of other significant claims
         asserted against the Debtors;

     (m) investigate and analyze all potential avoidance action    
     
         claims; and

     (n) prepare preliminary dividend analyses to determine the
         potential return to unsecured creditors.

Meanwhile, CRC, an independent affiliated investment bank of
CohnReznick, will provide investment banking support services,
which include identifying opportunities and issues for the sale of
the Debtors; advising the committee on enterprise valuation; and
participating in negotiations with various stakeholders, if
requested.

The firms' hourly rates range from $610 to $815 for partners
and managing directors; $450 to $650 for managers and senior
managers and directors; $300 to $440 for other professional staff;
and $205 for paraprofessionals.

Kevin Clancy, a partner at CohnReznick, disclosed in a court filing
that both firms do not hold or represent any adverse interest in
connection with the Debtors' bankruptcy cases.

The firms can be reached through:

     Kevin Clancy
     CohnReznick LLP
     1301 Avenue of the Americas
     New York, NY 10019
     Phone: 212-297-0400

                   About Rupari Holding Corp.

Established in 1978, Rupari -- http://www.rupari.com/-- is a
culinary supplier of sauced and unsauced ribs, barbeque pork, and
BBQ chicken.  Since 1978, Rupari Foods has been producing and
distributing the finest, restaurant-quality, pre-cooked, sauced,
bone-in proteins, and related barbeque products.  The Company
offers a full line of meats under the Rupari brand name, as well as
a variety of products under the retail names of Tony Roma's and
Butcher's Prime.  The Company's products are available at large and
mid-sized retailers throughout the United States and Canada.

Rupari Holding Corp. and its affiliate Rupari Food Services, Inc.
filed Chapter 11 petitions (Bankr. D. Del. Case Nos. 17-10793 and
17-10794, respectively) on April 10, 2017.  The petitions were
signed by signed by Jack Kelly, CEO.

At the time of filing, the Debtors each estimated $50 million to
$100 million in assets and $100 million to $500 million in
liabilities.

The cases are assigned to Judge Kevin J. Carey.

R. Craig Martin, Esq., Maris J. Kandestin, Esq., Richard A.
Chesley, Esq., and John K. Lyons, Esq., at DLA Piper LLP (US) are
serving as counsel to the Debtors.  Kinetic Advisors LLC is the
financial advisor.  Donlin, Recano & Co., Inc., is the claims and
noticing agent.

No trustee, examiner, or official committee of unsecured creditors
has been appointed in the Debtors' Chapter 11 cases.


RUPARI HOLDING: Committee Taps Lowenstein Sandler as Legal Counsel
------------------------------------------------------------------
The official committee of unsecured creditors of Rupari Holding
Corp. seeks approval from the U.S. Bankruptcy Court in Delaware to
hire legal counsel.

The committee proposes to hire Lowenstein Sandler LLP to, among
other things, give legal advice regarding its duties under the
Bankruptcy Code, analyze claims, assist in negotiations on matters
related to the bankruptcy plan of Rupari and its affiliates, and
investigate their financial condition.

The hourly rates charged by the firm range from $575 to $1,150 for
partners; $405 to $700 for senior counsel and counsel; $300 to $575
for associates; and $115 to $300 for paralegals and assistants.

Jeffrey Cohen, Esq., at Lowenstein, disclosed in a court filing
that his firm is a "disinterested person" as defined in section
101(14) of the Bankruptcy Code, according to court filings.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Mr.
Cohen disclosed that his firm did not agree to any variations from,
or alternatives to, its standard or customary billing arrangements.


Mr. Cohen also disclosed that his firm did not represent the
committee prior to the Debtors' bankruptcy filing.

The committee approved the firm's proposed hourly billing rates,
budget and staffing plan, and that the budget may be amended if
necessary to reflect changed or unanticipated developments in the
Debtors' cases, Mr. Cohen further said.

Lowenstein can be reached through:

     Jeffrey Cohen, Esq.
     Lowenstein Sandler LLP
     1251 Avenue of the Americas
     New York, NY 10020
     Tel: 212-419-5868/212-262-6700
     Fax: 973-597-2400/212-262-7402
     Email: jcohen@lowenstein.com

                   About Rupari Holding Corp.

Established in 1978, Rupari -- http://www.rupari.com/-- is a
culinary supplier of sauced and unsauced ribs, barbeque pork, and
BBQ chicken.  Since 1978, Rupari Foods has been producing and
distributing the finest, restaurant-quality, pre-cooked, sauced,
bone-in proteins, and related barbeque products.  The Company
offers a full line of meats under the Rupari brand name, as well as
a variety of products under the retail names of Tony Roma's and
Butcher's Prime.  The Company's products are available at large and
mid-sized retailers throughout the United States and Canada.

Rupari Holding Corp. and its affiliate Rupari Food Services, Inc.
filed Chapter 11 petitions (Bankr. D. Del. Case Nos. 17-10793 and
17-10794, respectively) on April 10, 2017.  The petitions were
signed by signed by Jack Kelly, CEO.

At the time of filing, the Debtors each estimated $50 million to
$100 million in assets and $100 million to $500 million in
liabilities.

The cases are assigned to Judge Kevin J. Carey.

R. Craig Martin, Esq., Maris J. Kandestin, Esq., Richard A.
Chesley, Esq., and John K. Lyons, Esq., at DLA Piper LLP (US) are
serving as counsel to the Debtors.  Kinetic Advisors LLC is the
financial advisor.  Donlin, Recano & Co., Inc., is the claims and
noticing agent.

No trustee, examiner, or official committee of unsecured creditors
has been appointed in the Debtors' Chapter 11 cases.


RUPARI HOLDING: Committee Tries to Block Bidding Procedures OK
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of Rupari Holding
Corp., et al., filed with the U.S. Bankruptcy Court for the
District of Delaware a limited objection to the Debtors' proposed
bidding procedures in connection with the sale of substantially all
assets.

By the Bid Procedures, the Debtors are proposing to set the stage
for a sale process involving substantially all of their assets.
"That process however, as it stands, is riddled with serious
defects that, if not corrected, may chill bidding and otherwise
prevent the Debtors from achieving their alleged goal for these
cases, which is to realize the maximum value for their business,"
the Committee says.

While the Committee was just appointed and its review remains
ongoing, the Committee is concerned with the Debtors' proposal to
use a highly-contingent Stalking Horse Agreement as the benchmark
for bids for the sale of the Debtors' assets, without any certainty
or assurances that the requisite contigencies can or will be met.
The Committee states that the most glaring of the conditions to the
proposed Stalking Horse Agreement is the requirement that the
Debtors assume and assign that certain License Agreement, by and
between Debtor Rupari Food Services, Inc., and Roma Dining, LLC,
and Romacorp, Inc., the validity of which (and ability to assume
and assign) is the subject of the pending adversary proceeding
before this Court titled Rupari Food Services, Inc. v. Roma Dining,
LLC and Romacorp, Inc., Adv. Pro. 17-50345 (KJC).  Under the
Court's current schedule, the Roma Adversary Proceeding is not set
to be resolved until long after the proposed bid, auction and sale
hearing deadlines, casting significant doubt on the Debtors'
ability to fulfill the conditions and consummate the Stalking Horse
Agreement in accordance with the current Bid Procedures.

The Committee complains that "the Stalking Horse Protections are
wholly improper under the circumstances.  The conditionality of the
Stalking Horse Agreement undermines the typical role a stalking
horse is intended to serve: to provide a minimum floor bid for the
assets.  Here, the contingent nature of the Stalking Horse
Agreement creates instability and uncertainty, which may chill
competitive bidding and deter prospective purchasers.  Furthermore,
the Bid Procedures and the Stalking Horse Agreement facilitate a
sale process that may not even be consummated, and may result in
significant expenditure of time and resources.  There is no
justification to compensate the Stalking Horse for enabling a
process that runs a real risk of depleting, rather than maximizing,
the value of the estate."

Prior to the filing of this Objection, the Committee raised several
additional concerns with respect to the Bid Procedures with the
Debtors, many of which are set forth in a proposed mark-up to the
order approving Bid Procedures which was provided to Debtors'
counsel prior to the filing of this Objection.  Among others, the
Committee objects to the confirmation of credit bidding rights, as
well as the release of any sale proceeds, to the Debtors'
prepetition secured lenders pending the establishment by the
lenders that they hold validly perfected liens on and security
interests in the Debtors' assets.

A copy of the Objection is available at:

           http://bankrupt.com/misc/deb17-10793-91.pdf

The Committee is represented by:

     Christopher M. Samis, Esq.
     L. Katherine Good, Esq.
     Aaron H. Stulmanm, Esq.
     WHITEFORD, TAYLOR & PRESTON LLC
     The Renaissance Centre
     405 North King Street, Suite 500
     Wilmington, Delaware 19801
     Tel: (302) 353-4144
     Fax: (302) 661-7950
     Email: csamis@wtplaw.com
            kgood@wtplaw.com
            astulman@wtplaw.com

        -- and --

     Bruce S. Nathan, Esq.
     Jeffrey Cohen, Esq.
     Wojciech F. Jung, Esq.
     LOWENSTEIN SANDLER L.L.P.
     1251 Avenue of the Americas
     New York, New York 10020
     Tel: (212) 262-6700
     Fax: (212) 262-7402
     Email: bnathan@lowenstein.com
            jcohen@lowenstein.com
            wjung@lowenstein.com

                   About Rupari Holding Corp.

Established in 1978, Rupari -- http://www.rupari.com/-- is a     
culinary supplier of sauced and unsauced ribs, barbeque pork,  and
BBQ chicken.  Since 1978, Rupari Foods has been producing and
distributing the finest, restaurant-quality, pre-cooked, sauced,
bone-in proteins, and related barbeque products.  The Company
offers a full line of meats under the Rupari brand name, as well as
a variety of products under the retail names of Tony Roma's and
Butcher's Prime.  The Company's products are available at large and
mid-sized retailers throughout the United States and Canada.

Rupari Holding Corp. and its affiliate Rupari Food Services, Inc.
filed Chapter 11 petitions (Bankr. D. Del. Case Nos. 17-10793 and
17-10794, respectively) on April 10, 2017.  The petitions were
signed by signed by Jack Kelly, CEO.

At the time of filing, the Debtors each estimated $50 million to
$100 million in assets and $100 million to $500 million in
liabilities.

The cases are assigned to Judge Kevin J. Carey.

R. Craig Martin, Esq., Maris J. Kandestin, Esq., Richard A.
Chesley, Esq., and John K. Lyons, Esq., at DLA Piper LLP (US) are
serving as counsel to the Debtors.  Kinetic Advisors LLC is the
financial advisor.  Donlin, Recano & Co., Inc., is the claims and
noticing agent.

No trustee, examiner, or official committee of unsecured creditors
has been appointed in the Debtors' Chapter 11 cases.


RUPARI HOLDING: Court Okays Bidding Procedures for Sale of Assets
-----------------------------------------------------------------
The Hon. Kevin J. Carey of the U.S. Bankruptcy Court for the
District of Delaware has approved Rupari Holding Corp., et al.'s
proposed bidding procedures in connection with the sale of
substantially all of their assets.

The bid deadline is May 24, 2017, at 4:00 p.m. (prevailing Eastern
Time).

The stalking horse protections are approved and will be paid in
cash when and as set forth in the stalking horse agreement;
provided, that (a) the stalking horse purchaser delivers the
deposit within one business day of the entry of this April 27 court
order, (b) the Stalking Horse Purchaser irrevocably drops, waives,
and abandons all conditions to its closing the sale by the Bid
Deadline, (c) the expense reimbursement will not exceed $260,000 in
the aggregate, (d) the break-up fee be $795,000, and (e) the
Stalking Horse Protections will be paid only if a sale closes and
will be paid from the proceeds of a sale that has closed.  

The auction will be held at 10:00 a.m. (prevailing Eastern Time) on
May 31, 2017.

The sale hearing will be held on June 6, 2017, at 10:00 a.m.
(prevailing Eastern Time).  Objections to the sale must be filed by
June 2, 2017.

All Qualified Bidders must designate all contracts and leases for
assumption and assignment seven days prior to the auction.  For any
contracts or leases that are designated as assumed executory
contracts by the successful bidder by service of a supplemental
cure notice, which supplemental cure notice must be served no later
than May 16, 2017.

If any counterparty to an Assumed Executory Contract objects for
any reason (other than reasons for a Cure Objection), including on
adequate assurance of future performance grounds, to the assumption
and assignment of its Assumed Executory Contract, the counterparty
must file and serve Adequate Assurance Objection so as to be
received by the Service Parties by no later than at 4:00 p.m.
(prevailing Eastern Time) on June 2, 2017.

A copy of the court order is available at:

          http://bankrupt.com/misc/deb17-10793-100.pdf

                   About Rupari Holding Corp.

Established in 1978, Rupari -- http://www.rupari.com/-- is a  
culinary supplier of sauced and unsauced ribs, barbeque pork, and
BBQ chicken.  Since 1978, Rupari Foods has  been producing and
distributing the finest, restaurant-quality, pre-cooked, sauced,
bone-in proteins, and related barbeque products.  The Company
offers a full line of meats under the Rupari brand name, as well as
a variety of products under the retail names of Tony Roma's and
Butcher's Prime.  The Company's products are available at large and
mid-sized retailers throughout the United States and Canada.

Rupari Holding Corp. and its affiliate Rupari Food Services, Inc.
filed Chapter 11 petitions (Bankr. D. Del. Lead Case No. 17-10793)
on April 10, 2017.  The petitions were signed by Jack Kelly, CEO.

At the time of filing, the Debtors each estimated $50 million to
$100 million in assets and $100 million to $500 million in
liabilities.

The cases are assigned to Judge Kevin J. Carey.  

The Debtors hired Kinetic Advisors LLC as financial advisor, and
Donlin, Recano & Co., Inc. as claims and noticing agent.

On April 20, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.


SAEXPLORATION HOLDINGS: Releases Q1 Results, Holds Earnings Call
----------------------------------------------------------------
SAExploration Holdings, Inc. announced plans to release its
unaudited consolidated financial results for the first quarter
ended March 31, 2017, on Thursday, May 4, 2017, after close of
trading.  SAE has scheduled a conference call for Friday, May 5,
2017, at 10:00 a.m. ET to discuss these results and other related
matters.

SAExploration Holdings, Inc. Q1 2017 Earnings Call

Date: Friday, May 5, 2017
Time: 10:00 a.m. ET (9:00 a.m. CT)
Phone: (855) 433-0934 (Toll-Free) or (484) 756-4291 (Toll)

The conference call will also be broadcast live on the Investors
section of SAE's website at www.saexploration.com.  To listen to
the live call via the Company's website, please go to the website
at least 15 minutes early to register and download any necessary
audio software.  If you are unable to listen live, the webcast of
the conference call will be archived on the Company's website for
approximately 90 days.

                 About SAExploration Holdings

SAExploration Holdings, Inc. (NASDAQ: SAEX) and its subsidiaries
are internationally-focused oilfield services company offering a
full range of vertically-integrated seismic data acquisition and
logistical support services in Alaska, Canada, South America, and
Southeast Asia to its customers in the oil and natural gas
industry.  In addition to the acquisition of 2D, 3D, time-lapse 4D
and multi-component seismic data on land, in transition zones
between land and water, and offshore in depths reaching 3,000
meters, the Company offers a full-suite of logistical support and
in-field data processing services.  The Company operates crews
around the world that are supported by over 29,500 owned land and
marine channels of seismic data acquisition equipment and other
leased equipment as needed to complete particular projects.

SAExploration reported a net loss attributable to the Company of
$25.03 million on $205.56 million of revenue from services for the
year ended Dec. 31, 2016, compared to a net loss attributable to
the Company of $9.87 million on $228.13 million of revenue from
services for the year ended Dec. 31, 2015.  The Company's balance
sheet at Dec. 31, 2016, showed $201.65 million in total assets,
$163.59 million in total liabilities and $38.06 million in total
stockholders' equity.

                       *     *     *

In June 2016, S&P Global Ratings lowered its corporate credit
rating on SAExploration Holdings to 'CC' from 'CCC-'.  The outlook
remains negative.  The downgrade follows SAExploration's
announcement that it plans to launch an exchange offer to existing
holders of its 10% senior secured notes for shares of common equity
and a new issue of second-lien notes.

In September 2016, Moody's Investors Service withdrew
SAExploration's 'Caa2' Corporate Family Rating and other ratings.


SANCTUARY CARE: Hires Tamposi Law as Counsel
--------------------------------------------
Sanctuary Care, LLC, et al., seek authority from the U.S.
Bankruptcy Court for the District of New Hampshire to employ The
Tamposi Law Group, P.C., as counsel to the Debtor.

The Debtors filed the bankruptcy case with the purpose of selling
substantially all of its assets pursuant section 363 of the
Bankruptcy Code as more particularly described in the first day
motions filed herewith.

The Debtors requires Tamposi Law to represent it in sales efforts
including but not limited to drafting, filing and representing the
Debtors at hearings on the first day motions.

Tamposi Law will be paid at these hourly rates:

     Attorney                 $335
     Paralegal                $125

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

Peter N. Tamposi, partner of The Tamposi Law Group, 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 does not
represent any interest adverse to the Debtors and their estates.

Tamposi Law can be reached at:

     Peter N. Tamposi, Esq.
     THE TAMPOSI LAW GROUP, P.C.
     159 Main Street
     Nashua, NH 03060
     Tel: (603) 204-5513
     E-mail: Peter@thetamposilawgroup.com

                   About Sanctuary Care, LLC

Sanctuary at Rye Operations, LLC and and its affiliate Sanctuary
Care, LLC filed separate Chapter 11 bankruptcy petitions (Bankr.
D.N.H. Case Nos. 17-10590 and 17-10591, respectively), on April 25,
2017.  The Petition was signed by Alice Katz, chief restructuring
officer. The Debtor is represented by Peter N. Tamposi, Esq. at the
Tamposi Law Group.

The Company owns Sanctuary Care, a memory assisted adult care
facility located in Rockingham County, New Hampshire.

At the time of filing, Sanctuary at Rye listed $382,830 in total
assets and $16,610,000 in liabilities.   Sanctuary Care listed
$5,010,000 in total assets and $16,050,000 in liabilities.



SEASONS PARTNERS: Taps Greystar Management as Consultant
--------------------------------------------------------
Seasons Partners LLC seeks approval from the U.S. Bankruptcy Court
for the District of Arizona to hire Greystar Management Services,
LP.

The firm will prepare expert marketing analysis of the Debtor's
real property and business, and will provide expert testimony.

Greystar will be paid a flat fee of $8,500, with funds provided by
the Debtor's equity security holder.

The firm does not hold or represent any interest adverse to the
Debtor's bankruptcy estate, and is a "disinterested person" as
defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jack Biehunko
     Greystar Management Services, LP
     Director – Client Services
     600 E. Las Colinas Blvd., Suite 2100
     Irving, TX 75039
     214 965 6447

                   About Seasons Partners LLC

Seasons Partners LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Ariz. Case No. 17-01746) on Feb. 27,
2017.  The petition was signed by Christian Pezzuto, manager of
Seasons Wetmore LLC.  

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

The case is assigned to Judge Brenda Moody Whinery.  Gerald K.
Smith and John C. Smith Law Offices, PLLC, serve as the Debtor's
legal counsel.  The Debtor hired Christopher Linscott as its
accountant, and Steven Cole as its appraiser.

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


SERGEY POYMANOV: Court Denies PPF's Bid for Extensive Discovery
---------------------------------------------------------------
Alex Wolf, writing for Bankruptcy Law360, reports that the Hon.
Mary Kay Vyskocil of the U.S. Bankruptcy Court for the Southern
District of New York has denied PPF Management LLC's bid for
extensive discovery ahead of a hearing for Chapter 15 bankruptcy
recognition allegedly being used by Sergey Petrovich Poymanov to
shield himself and others from a $750 million lawsuit that
Pavlovskgranit is pursuing over the alleged corporate raiding of a
major Russian granite producer.

According to Law360, Judge Vyskocil made it known she believed PPF
Management was asking for too much information and too late in the
process to succeed in its bid for discovery ahead of the May 1
hearing that will determine whether a Russian bankruptcy proceeding
for Mr. Poymanov should be recognized in the Manhattan court.  PPF
Management is asking the Court to not only allow it to gather
information for its pending federal suit, but also to go behind the
process of the appointment of Alexey Bazarnov, the estate's
receiver, to his position as estate receiver in Russia, which she
is not permitted, much less required, to do, Law360 relates, citing
Judge Vyskocil.  Judge Vyskocil however agreed that more evidence
about the source of funds in a New York bank account linked to the
estate should be produced and ordered Mr. Bazarnov's attorneys to
surrender that information, Law360 relays.

Law360 shares that PPF Management was created in November 2016 to
preserve and pursue claims on behalf of Mr. Poymanov and his
ex-wife, Irina Pogdornaya, the former majority shareholders of
Pavlovskgranit.  PPF Management, Law360 recalls, had argued that
the foreign representative seeking recognition of Mr. Poymanov's
bankruptcy in the U.S. should be required to appear for a
deposition and produce documents concerning his fitness to
represent the estate.

Law360 states that PPF Management filed the lawsuit earlier this
year against Sberbank and several other entities and individuals
that allegedly conspired to steal Mr. Poymanov's business.  PPF
Management, according to the report, argues that Mr. Bazarnov is a
defendant in PPF Management's suit and is "attempting to use the
Russian proceeding and Chapter 15 to disrupt and essentially
terminate valid proceedings pending in the SDNY litigation against
him and his friends."  The report says that PPF Management is
accusing Sberbank and CEO German Gref, as well as competitor JSC
National Aggregates Co. and its owner, among several other
individuals and corporate entities, of conspiring to put Mr.
Poymanov into a position where he was "essentially trapped" so that
his competitor could steal his business.  The players involved in
the alleged scheme used their power to shield their actions from
Russian investigators and unduly influence "captured Russian
courts," and by using fraud, bribery, corruption, forgery,
intimidation and other illicit underhanded techniques referred to
as "reiderstvo," the defendants wrested control of the company from
Mr. Poymanov and deposited some of the apparent proceeds of the
takeover in the U.S., the report shares, citing PPF Management.

Law360 reports that PPF Management now seeks to prevent losing its
pending claims through the Chapter 15 proceedings.

PPF Management is represented by:

     Alan J. Brody, Esq.
     Caroline J. Heller, Esq.
     Sanford M. Saunders Jr., Esq.
     Nicoleta Timofti, Esq.
     GREENBERG TRAURIG, LLP
     MetLife Building
     200 Park Avenue
     New York, NY 10166
     Tel: (212) 801-9200
     Fax: (212) 801-6400
     E-mail: brodya@gtlaw.com
             hellerc@gtlaw.com
             saunderss@gtlaw.com
             timoftin@gtlaw.com

Mr. Bazarnov is represented by:

     Owen C. Pell, Esq.
     Laura J. Garr, Esq.
     Richard S. Kebrdle, Esq.
     Jason Zakia, Esq.
     Matthew A. Goldberger, Esq.
     WHITE & CASE LLP
     1221 Avenue of the Americas
     New York, New York 10020-1095
     Tel: (212) 819-8200
     Fax: (212) 354-8113
     E-mail: opell@whitecase.com
             lgarr@whitecase.com
             rkebrdle@whitecase.com
             jzakia@whitecase.com
             matthew.goldberger@whitecase.com

Headquartered in Moscow, Russia, Sergey Petrovich Poymanov and
Aleksey Vladimirovich Bazarnov filed a petition for recognition of
a foreign proceeding (Bankr S.D.N.Y. Case No. 17-10516) on March 3,
2017.  Owen C. Pell, Esq., at White & Case LLP serves as the
Debtors' counsel.


SHABSI BRODY: Sale of Lakewood Property to MEOR for $177K Approved
------------------------------------------------------------------
Judge Kathryn C. Ferguson of the U.S. Bankruptcy Court for the
District of New Jersey authorized Shabsi Brody and Luba Brody to
sell real property located at 72 Aspen Court, Lakewood, Ocean
County, New Jersey, to MEOR 77, LLC for $177,000.

The proceeds of sale must be used to satisfy the liens for real
estate taxes and other municipal liens and the first mortgage.
Until such satisfaction the real property is not free and clear of
those liens.

The sale is free and clear of the liens set forth on Schedule A,
and the tax liens of the United States of America, which liens will
attach to the proceeds of sale.

The Debtors are authorized to pay request to pay at closing
Partners Realty Group a 3% commission for listing and marketing the
Property, and 3% for producing the Buyer.

Other closing fees payable by the Debtor may be satisfied from the
proceeds of sale and adjustments to the price as provided for in
the contract of sale may be made at closing.

The 14-day stay of Bankr. Rule 6004(h) does not apply and the sale
of the Property can be consummated upon entry of the Order.

A copy of the Schedule A attached to the Order is available for
free at:

      http://bankrupt.com/misc/Shabsi_Brody_69_Order.pdf

Shabsi Brody and Luba Brody sought Chapter 11 protection (Bankr.
D.N.J. Case No. 16-24242) on July 26, 2016.  The Debtor tapped
Timothy P. Neumann, Esq., at Broege, Neumann, Fischer & Shaver, as
counsel.


SHORB DCE: Taps Tang & Associates as Legal Counsel
--------------------------------------------------
Shorb DCE, LLC seeks approval from the U.S. Bankruptcy Court for
the Central District of California to hire legal counsel.

The Debtor proposes to hire Tang & Associates to give legal advice
regarding the administration of its bankruptcy estate, and provide
other legal services related to its Chapter 11 case.

The firm will charge an hourly fee of $270 for the services of its
attorneys, and $125 for paralegals and law clerks.

Prior to the filing of the case, Tang & Associates billed the
Debtor $2,500 for pre-bankruptcy services and work-related
expenses.  The retainer fee was exhausted on the date the case was
filed.

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

Tang & Associates can be reached through:

     Kevin Tang, Esq.
     Tang & Associates
     633 West Fifth St., Suite 2600
     Los Angeles, CA 90071
     Tel: (213)300-4525
     Fax: (213) 403-5545

                       About Shorb DCE LLC

Shorb DCE owns a property at 910-912 W. Shorb Street, Alhambra,
California, which is valued at $2.6 million.  The Debtor is an
affiliate of Las Tunas DCE, LLC, which filed a Chapter 11 petition
(Bankr. C.D. Calif. 17-14239) on April 6, 2017.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Calif. Case No. 17-14240) on April 6, 2017.  The
petition was signed by David Kwok, co-manager.  

At the time of the filing, the Debtor disclosed $2.6 million in
assets and $1.22 million in liabilities.

The case is assigned to Judge Julia W. Brand.


SIAD INC: Hires Wadsworth Warner as Counsel
-------------------------------------------
Siad, Inc., et al., seek authority from the U.S. Bankruptcy Court
for the District of Colorado to employ Wadsworth Warner Conrardy,
P.C., as counsel to the Debtor.

Siad, Inc. requires Wadsworth Warner to counsel and assist the
Debtors in all matters necessary to fully administer their Chapter
11 cases and perform all legal services for the Debtors as may
become necessary, including:

   a. prepare all necessary reports, orders and other legal
      papers required in the Chapter 11 proceedings;

   b. perform all legal services for the Debtors as debtors-in-
      possession which may become necessary herein; and

   c. represent the Debtors in any litigation which the Debtors
      determine is in the best interest of their estates.

Wadsworth Warner will be paid at these hourly rates:

     David V. Wadsworth         $425
     David J. Warner            $300
     Aaron J. Conrardy          $285
     Paralegals                 $115

Wadsworth Warner will be paid a retainer in the amount of $25,000.

From March 3, 2017 through the Petition Date, Wadsworth Warner
billed the Debtors $3,507.50 in attorneys' fees and $5,151.00 in
costs. The firm was paid in full for such fees and costs from the
$25,000 pre-petition retainer provided the firm.

As of the Petition Date, Wadsworth Warner is holding the balance of
the retainer of $16,341.50.

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

David J. Warner, partner of Wadsworth Warner Conrardy, 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 does
not represent any interest adverse to the Debtors and their
estates.

Wadsworth Warner can be reached at:

     David J. Warner, Esq.
     WADSWORTH WARNER CONRARDY, P.C.
     1660 Lincoln Street, Suite 2200
     Denver, CO 80264
     Tel: (303) 296-1999
     Fax: (303) 296-7600
     E-mail: dwarner@wwc-legal.com

                   About Siad, Inc.

Based in Colorado Springs, Colorado, SIAD Inc., Trappers Rendezvous
LLC and Trappers Rendezvous Property LLC sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Colo. Lead Case Nos.
17-11733) on March 7, 2017. The petitions were signed by SIAD CEO
Mark Herman.

Judge Michael E. Romero presides over the Debtors' bankruptcy
cases.

At the time of the filing, SIAD and TRP estimated their assets and
debts at $1 million to $10 million. Trappers Rendezvous estimated
assets of less than $1 million and liabilities of $1 million to $10
million.

David J. Warner, Esq., at Sender Wasserman Wadsworth, P.C., serves
as the Debtors' legal counsel.


SIRGOLD: Trustee's Auction of Properties on May 24 by Maltz Okayed
------------------------------------------------------------------
Judge Shelley C. Chapman of the U.S. Bankruptcy Court for the
Southern District of New York authorized Salvatore LaMonica, as
Trustee of the estate of Sirgold, Inc., to proceed with the public
sale by of the Debtor's interest in the real properties located at:
(i) 62 West 47th Street, Units 309 and 309A, New York, New York
("Manhattan Property"); and (ii) 22 Meridian Road, Unit 11, Edison,
New Jersey to be conducted by Maltz Auctions, Inc.

A hearing on the Motion was held on April 27, 2017.

The Terms and Conditions of Sale are approved and will govern the
bids relating to the Real Properties.

All bids for the Real Properties will be submitted in accordance
with the Terms and Conditions of Sale.

Pursuant to the Terms and Conditions of Sale of the Manhattan
Property, the sale of the Manhattan Property will be subject to the
approval and right of first refusal of the Board of Managers of the
Diamond & Jewelry Industry Commercial Condominium pursuant to the
Offering Plan of the Diamond & Jewelry Industry Commercial
Condominium.

The Auction Sale of the Real Properties will be conducted on May
24, 2017 at 11:00 a.m., at the NY LaGuardia Airport Marriott Hotel,
102-05 Ditmars Boulevard, East Elmhurst, New York.

Secured creditor Unity Bank will have the right to credit bid on
either of the Real Properties at the Auction Sale up to the amount
of its respective liens against the particular property on which it
is credit bidding, and, if it purchases one or both of the Real
Properties, it may offset its liens against the purchase price of
that property purchased.

If Unity purchases one or both of the Real Properties, it will pay
at closing the following costs incurred in relation to the sale of
only the specific Real Property Unity purchases: any and all
closing costs; all senior liens and claims, if any; all taxes
associated with the sale, if any; and any and all costs of the
Auction Sale, including the Buyer's Premium and the fees and
expenses of the Trustee and the retained professionals, against
which amounts Unity may not offset its lien.

Unity will not be required to deliver a Qualifying Deposit unless
it intends on bidding an amount that exceeds its lien, provided
that in the event that it is the successful purchaser and fails to
close, it will be liable to the Debtor's estate for any and all
damages incurred in connection with its failure to close.

The Trustee will not sell the Real Properties for any amount
insufficient to satisfy Unity's lien without an order of the Court
so authorizing, prior to which Unity will have the opportunity to
object.

A hearing to confirm the results of the Auction Sale will be held
before the Court on June 2, 2017 at 11:00 a.m.

A copy of the Terms and Conditions of Sale attached to the Order is
available for free at:

     http://bankrupt.com/misc/Sirgold_Inc_107_Order.pdf

                      About Sirgold Inc.

An involuntary petition was filed on October 21, 2016, against
Sirgold, Inc. by petitioning creditors, B.H.C. Diamonds (USA)
Inc.,
Diacurve USA LLC, and JKS Diamond Inc. for relief under Chapter 7.

The case was converted to one under Chapter 11 (Bankr. S.D.N.Y.
Case No. 16-12963) on November 17, 2016.

The case is assigned to Judge Shelley C. Chapman.  Gary M.
Kushner,
Esq. and Scott D. Simon, Esq. of Goetz Fitzpatrick LLP serve as
bankruptcy counsel.

On Dec. 8, 2016, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee is
represented by Pick & Zabicki, LLP. Citrin Cooperman & Company LLP
serves as its accountant.

Salvatore LaMonica, Esq., has been appointed as Chapter 11 trustee
for the Debtor.


SOCO REAL ESTATE: Taps Curtis Castillo as Legal Counsel
-------------------------------------------------------
SOCO Real Estate, LLC seeks approval from the U.S. Bankruptcy Court
for the Western District of Texas to hire legal counsel in
connection with its Chapter 11 case.

The Debtor proposes to hire Curtis Castillo PC to, among other
things, give legal advice on the administration of its bankruptcy
estate, investigate its assets and liabilities, and take legal
actions to protect its estate.

The hourly rates charged by the firm range from $95 to $150 for
clerk and paralegal; $195 to $395 for junior associates, associates
and senior attorneys; and $425 to $500 for shareholders.

Mark Castillo, Esq., and Bryan Assink, Esq., the attorneys
anticipated to represent the Debtor, will charge $425 per hour and
$195 per hour, respectively.

The firm received from the Debtor a retainer fee in the amount of
$5,000, of $1,717 was used to pay the filing fee.

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

The firm can be reached through:

     Stephanie D. Curtis, Esq.
     Mark A. Castillo, Esq.
     Bryan C. Assink, Esq.
     Curtis Castillo PC
     901 Main Street, Suite 6515
     Dallas, TX 75202
     Tel No: (214)752-2222
     Fax No: (214)752-0709
     Email: scurtis@curtislaw.net
     Email: mcastillo@curtislaw.net
     Email: bassink@curtislaw.net

                   About SOCO Real Estate LLC

Based in Austin, Texas, SOCO Real Estate, LLC sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Texas Case No.
17-10393) on April 4, 2017.  The petition was signed by Gerald
McMillan, managing member.

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


SOUTH POLLING: Taps Coldwell Banker as Real Estate Broker
---------------------------------------------------------
South Polling, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Maryland to hire a real estate broker.

The Debtor proposes to hire Wayson Group Coldwell Banker
Residential Brokerage in connection with the sale of its real
properties located at 4828 South Polling House Road, Harwood,
Maryland.

Coldwell will get a commission of 6% of the sale of each of the
properties.  Should a sale result due to the firm's cooperation
with its subagent or a buyer's agent, then the commission will be
split equally.

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

The firm can be reached through:

     Jeannine Wayson
     Wayson Group
     Coldwell Banker Residential Brokerage
     170 Jennifer Road, Suite 102
     Annapolis, MD 21401
     Phone: +1 410-562-3178

                      About South Polling

South Polling, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Md. Case No. 16-21695) on August 31,
2016.  The petition was signed by Jesse Self, managing member.

At the time of the filing, the Debtor estimated assets of less than
$1 million and liabilities of less than $500,000.

The Debtor is represented by McNamee Hosea Jernigan Kim Greenan &
Lynch, P.A.


SPD LLC: Wants to Continue Using Cash Collateral Until August
-------------------------------------------------------------
SPD, LLC fka SPD Next, LLC, requests the U.S. Bankruptcy Court for
the Central District of Illinois for authorization to use the cash
collateral of South Side Trust and Savings Bank for the months of
May, June, July and August, 2017.  

The Debtor owns five single family homes located in Peoria,
Illinois. The Debtor has executed a Mortgage and granted South Side
Trust a first priority mortgage lien on the Properties. The
Mortgage contains an assignment of rents and leases as one of its
terms and conditions.

The Debtor intends to retain ownership, possession and control of
the Properties, as well as the rental income generated by the
Properties. However, the Debtor is unable to obtain unsecured
credit, and/or to incur debt or obtain credit to fund the expenses
of the Properties and the payments to South Side Trust.

The Debtor asserts that without the use of its revenues and the
cash collateral of South Side Trust, the Debtor will be unable to
pay the expenses for the Properties, and the value of the
Properties will be greatly diminished if the Debtor cannot maintain
them.

The Debtor notes that it has previously entered into an Order
Authorizing The Debtor to Use the Cash Collateral of South Side
Trust and Savings Bank on January 12, 2017. Pursuant to the Order:

     (a) South Side Trust is granted with replacement liens upon
the five single family homes that are subject to South Side Trust's
mortgage lien and all the revenues, profits and avails generated
therefrom after commencement of the Debtor's case that will have
the same validity, extent and priority as the liens held by the
South Side Trust on the day before the case was commenced.

     (b) The Debtor is directed to pay to South Side Trust the
amount of $675 as adequate protection.

However, the order authorizing the Debtor's use of cash collateral
expires on April 30, 2017. Accordingly, the Debtor also requests
the Court to enter the Second Order Authorizing The Debtor to Use
the Cash Collateral of South Side Trust and Savings Bank in order
to continue to provide South Side Trust with adequate protection.

A full-text copy of the Debtor's Motion, dated April 28, 2017, is
available at https://is.gd/V79OgX


                      About SPD, LLC.

SPD, LLC fka SPD Next, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. C.D. Ill Case No. 16-81454) on Oct. 11, 2016.  The petition
was signed by Fulton L. Bouldin, manager and sole member.  The
Debtor is represented by Karen J. Porter, Esq., at Porter Law
Network.  The case is assigned to Judge Thomas L. Perkins.  The
Debtor estimated assets and liabilities at $1 million to $10
million at the time of the filing.

An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of SPD, LLC aka SPD NEXT, LLC, as
of Nov. 22, according to a court docket.


SUNRISE TRUCKING: Seeks to Hire Lindauer as Legal Counsel
---------------------------------------------------------
SunRise Trucking Inc. seeks approval from the U.S. Bankruptcy Court
for the Eastern District of Texas to hire legal counsel in
connection with its Chapter 11 case.

The Debtor proposes to hire Joyce W. Lindauer Attorney, PLLC to
give legal advice regarding its duties under the Bankruptcy Code,
assist in the preparation of a bankruptcy plan, and provide other
legal services.

The hourly rates charged by the firm are:

     Joyce Lindauer          $395                
     Sarah Cox               $225          
     Jamie Kirk              $195           
     Jeffery Veteto          $185        
     Paralegals              $65 - $125
     Legal Assistants        $65 - $125

The firm received a retainer fee of $3,000, which included the
filing fee of $1,717.

Joyce Lindauer, Esq., owner of the firm, disclosed in a court
filing that she and other members of her firm are "disinterested"
as defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Joyce W. Lindauer, Esq.
     Sarah M. Cox, Esq.
     Jamie N. Kirk, Esq.
     Jeffery M. Veteto, Esq.
     Joyce W. Lindauer Attorney, PLLC
     12720 Hillcrest Road, Suite 625
     Dallas, TX 75230
     Tel: (972) 503-4033
     Fax: (972) 503-4034

                   About SunRise Trucking Inc.

Based in Princeton, Texas, SunRise Trucking Inc. is engaged in
specialized freight trucking.  Its owners, Michael Chad & Ladona
Dalebout, sought bankruptcy protection  (Bankr. E.D. Tex. Case No.
17-40655) on March 31, 2017.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Texas Case No. 17-40860) on April 27, 2017.  The
petition was signed by Michael Chad Dalebout, director.  

The case is assigned to Judge Brenda T. Rhoades.

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


T & S FARMS: Taps Robinson & Tribe as Legal Counsel
---------------------------------------------------
T & S Farms, a Partnership seeks approval from the U.S. Bankruptcy
Court for the District of Idaho to hire legal counsel.

The Debtor proposes to hire Robinson & Tribe to assist in preparing
a Chapter 11 plan of reorganization, and provide other legal
services related to its Chapter 11 case.

The hourly rates charged by the firm are:

     Brent Robinson     $200
     Michael Tribe      $170
     W. Reed Cotten     $150

The firm received a retainer fee of $25,000, of which $4,217 was
used to pay pre-bankruptcy services and costs incurred in the
preparation and filing of the Debtor's case.

Robinson & Tribe does not represent or hold any interest adverse to
the Debtor, according to court filings.

The firm can be reached through:

     Brent T. Robinson, Esq.
     Robinson & Tribe
     Attorneys at Law
     615 H Street
     P.O. Box 396
     Rupert, ID 83350-0396
     Phone No. (208) 436-4717
     Fax: (208) 436-6804
     Email: btr@idlawfirm.com

                        About T & S Farms

Founded in 2002, T & S Farms, a Partnership, is a small
organization in the crop harvesting companies industry located in
Saint Anthony, Idaho.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Idaho Case No. 17-40375) on May 2, 2017.  The
petition was signed by Dell W. (Smokey) Gould, general partner.  

The case is assigned to Judge Jim D. Pappas.

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


TELECOMMUNICATIONS MANAGEMENT: S&P Raises CCR to 'BB'
-----------------------------------------------------
S&P Global Ratings raised its corporate credit rating on Sikeston,
Mo.-based cable TV provider Telecommunications Management LLC
(d/b/a NewWave Communications) to 'BB' from 'B' and removed it from
CreditWatch, where S&P placed it with positive implications on Jan.
18, 2017.  The rating outlook is stable.

The upgrade follows the announcement that Cable One Inc. has
successfully closed its acquisition of NewWave and redeemed all of
the company's debt.

S&P subsequently withdrew all its ratings on the company, including
the 'BB' corporate credit rating.


TEMPEST GROUP: Hires Donnelly-Boland as Accountant
--------------------------------------------------
Tempest Group, LLC, seeks authority from the U.S. Bankruptcy Court
for the Western District of Pennsylvania to employ Donnelly-Boland
and Associates, as accountant to the Debtor.

Tempest Group requires Donnelly-Boland to prepare the Debtor's
Federal and state income tax returns for 2011-2016.

Donnelly-Boland will be paid at these hourly rates:

     Accountant              $225
     Staff                   $50

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

Michael C. Wilson, principal of Donnelly-Boland and Associates,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Donnelly-Boland can be reached at:

     Michael C. Wilson
     DONNELLY-BOLAND AND ASSOCIATES
     69 South Washington Street
     Waynesburg, PA 15370
     Tel: (724) 627-6491

                   About Tempest Group, LLC

Tempest Group, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Pa. Case No. 16-24204) on November 10,
2016. The petition was signed by Joann Jenkins, manager.

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

An official committee of unsecured creditors has not yet been
appointed.


TEMPLE OF HOPE: Has Until August 30 File Plan of Reorganization
---------------------------------------------------------------
Judge D. Sims Crawford of the U.S. Bankruptcy Court for the
Northern District of Alabama extended Temple of Hope Baptist
Church, Inc.'s exclusive periods to file a Plan of Reorganization
until August 30, 2017, and solicit acceptances to the plan by
October 29, 2017.

The Troubled Company Reporter has previously reported that the
Debtor sought exclusivity extension asserting that additional time
is necessary to determine the feasibility of a Chapter 11 Plan. The
Debtor said it needs to properly analyze and negotiate secured
claims, as well as determine a sell versus refinancing approach to
business continuation.

The Debtor maintained that the extension will allow for the ongoing
negotiations with secured creditors to conclude with certainty, and
for the resurgence of ample cash flow, and to gain clarity on its
business plan moving forward.

The Debtor assured the Court that it has been been diligent in
discharging its duties in Chapter 11 and is maintaining a viable
business operation and existence and attempting to make good faith
progress in creditor discussions and negotiations and
discovery-related proceedings in anticipation of putting forth a
feasible Chapter 11 plan.

                About Temple of Hope Baptist Church

Temple of Hope Baptist Church, Inc., is a religious organization
which operates exclusively for religious, charitable, and distinct
ecclesiastical purposes in Birmingham, Alabama.

Temple of Hope Baptist Church filed a Chapter 11 petition (Bankr.
N.D. Ala. Case No. 17-00415) on Feb. 1, 2017.  The petition was
signed by Oliver L. Jones, Pastor.  At the time of filing, the
Debtor had $100,000 to $500,000 in estimated assets and $50,000 to
$100,000 in estimated liabilities.

The Debtor is represented by Frederick Mott Garfield, Esq. at Spain
& Gillon and Gina H. McDonald, Esq. at Gina H. McDonald &
Associates, LLC.


TEMPLE SHOLOM: Taps Gertler Law Group as Legal Counsel
------------------------------------------------------
Temple Sholom seeks approval from the U.S. Bankruptcy Court for the
Eastern District of New York to hire legal counsel in connection
with its Chapter 11 case.

The Debtor proposes to hire Gertler Law Group, LLC to, among other
things, give legal advice regarding its duties under the Bankruptcy
Code, help evaluate its financial affairs, and assist in the
preparation and review of a plan of reorganization.

The hourly rates charged by the firm are:

     Partner                        $425
     Counsel Attorneys              $400
     Associate Attorneys     $300 - $375
     Paralegals               $95 - $195

The Debtor paid a retainer fee in the amount of $6,250.

Richard Gertler, Esq., a partner at Gertler, disclosed in a court
filing that his firm is a "disinterested person" as defined in
section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Richard G. Gertler, Esq.
     Gertler Law Group, LLC
     90 Merrick Avenue, Suite 400
     East Meadow, NY 11554
     Phone: (516) 228-3553
     Email: Gertler@gertlerlawgroup.com

                       About Temple Sholom

Temple Sholom sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D.N.Y. Case No. 17-41950) on April 21, 2017.  The
petition was signed by Paul Trolio, managing director.  

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


THORNTON & THORNTON: Selling Allen Property for $2.3 Million
------------------------------------------------------------
Thornton & Thornton Enterprises, Inc. ("T&T"), asks the U.S.
Bankruptcy Court for the Eastern District of Texas to authorize the
private sale of real property known as Twin Oaks Private School
located in Allen, Texas to for $2,300,000.

Objections, if any, must be filed 21 days from the date of
service.

T&T currently owns the Property.  It is a private daycare facility
consisting of one building, a number of vehicles, and furniture and
fixtures contained within the building.  Additionally, the school
owns an attached real estate lot that was set aside for expansion.


The sole shareholder of T&T is Misty Thornton.  The Property is
burdensome to the estate.

T&T has attempted to market the Property for almost a year based
upon the negative cash flow of the facility and the substantial tax
liability that is pending against the company (based upon the
embezzlement of 941 tax receipts by a former shareholder who was
responsible for the handling of those taxes).

T&T recently located a buyer for the assets of the company (the
building, vehicles and furniture and fixtures) that would be
sufficient to pay in full (i) the tax claims of the IRS and Collin
County and Allen ISD, and (ii) the secured claims of Synergy Bank,
SSB, Chase Bank, N.A., and A+ Builders.  The remaining funds after
satisfaction of the priority and secured debt, would go to
substantial (if not all) of the remaining unsecured debt.

Upon information and belief, T&T is informed that the buyer of the
land has valued the assets and fixtures and improvements at a
proposed purchase price of $2,300,000, which is substantially
greater than the book or perceived value of the assets as believed
by the Debtor.  The Property will be sold free and clear of all
liens, claim, encumbrances and interests of any kind or nature
whatsoever.

The Property is subject to certain interests and/or liens of
various creditors and that those lien and interests are to attach
to the proceeds and for which the distribution of proceeds will be
determined by the applicable bankruptcy law subject to the Order of
the Court.

The Property is not necessary for the liquidation of T&T, and will
effectively provide substantial funds to liquidate T&T with a near
100% recovery for all priority, secured and unsecured creditors.
The sale will not, however, provide any funds for the sole equity
holder of T&T.

The Sales Proceeds will be used to pay (i) those creditors having a
valid and enforceable interest and/or lien in the Property, and
(ii) to the extent available, will be used to pay the estate's
creditors through a liquidating Chapter 11 Plan.  It is in all
parties' best interests that the Property be sold in the manner
proposed.

The Debtor respectfully asks the Court to enter an Order allowing
the sale of the Property in the manner requested and granting such
other and further relief as is just and proper.

             About Thornton & Thornton Enterprises

Thornton & Thornton Enterprises, Inc., doing business as, Twin Oaks
Private School, is a small business debtor.  It owns Twin Oaks
Private School in the City of Allen, Collin County, State of Texas,
valued at $712,009.  The Debtor also owns a fee simple interest in
a property located at 109 Fountaingate, Allen, Texas, 109
Fountaingate Blk A, Lot 2 with a valuation of $215,360.

Thornton & Thornton Enterprises, Inc. sought Chapter 11 protection
on (Bankr. E.D. Tex. Case No. 17-40759) on April 7, 2017.

The Debtor estimated assets at $1.22 million and liabilities at
$2.10 million.

The Debtor tapped Gary G. Lyon, Esq., at Bailey and Lyon, Attorneys
at Law as counsel.

The petition was signed by Misty Thornton, president.


TOWERSTREAM CORP: Amends 2016 Form 10-K to Add Part III
-------------------------------------------------------
Towerstream Corporation filed an amendment No. 1 on Form 10-K/A to
its annual report on Form 10-K for the fiscal year ended Dec. 31,
2016, for the sole purpose of including the information required by
Part III.  The Company's Form 10-K was originally filed with the
Securities and Exchange Commission on March 31, 2017.  This
information was permitted to have been incorporated by reference
from the Company's definitive proxy statement for its 2017 annual
meeting of stockholders, if such proxy statement had been filed
with the SEC within 120 days of its 2016 fiscal year-end.  The
Company filed the Amendment No. 1 to include Part III information
in itsForm 10-K because a definitive proxy statement containing
such information may not be filed by the Company within 120 days
after the end of the fiscal year covered by our Form 10-K.
The Amendment No. 1 does not change any of the information
contained in the Original Filing.

Part III discloses information regarding:

Item 10. Directors, Executive Officers and Corporate Governance.

Item 11. Executive Compensation.

Item 12. Security Ownership of Certain Beneficial Owners and
         Management and Related Stockholder Matters.

Item 13. Certain Relationships and Related Transactions, and
         Director Independence

Item 14. Principal Accounting Fees and Services

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

                     https://is.gd/oAGWjQ

                  About Towerstream Corporation

Towerstream Corporation (OTCQB:TWER / www.towerstream.com) is a
leading Fixed-Wireless Fiber Alternative company delivering
high-speed Internet access to businesses.  The Company offers
broadband services in twelve urban markets including New York City,
Boston, Los Angeles, Chicago, Philadelphia, the San Francisco Bay
area, Miami, Seattle, Dallas-Fort Worth, Houston, Las Vegas-Reno,
and the greater Providence area.

Towerstream reported a net loss attributable to common stockholders
of $22.15 million on $26.89 million of revenues for the year ended
Dec. 31, 2016, compared to a net loss attributable to common
stockholders of $40.48 million on $27.90 million of revenues for
the year ended Dec. 31, 2015.

As of Dec. 31, 2016, Towerstream had $34.39 million in total
assets, $37.24 million in total liabilities and a total
stockholders' deficit of $2.85 million.

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 incurred significant losses
and needs to raise additional funds to meet its obligations and
sustain its operations.  These conditions raise substantial doubt
about the Company's ability to continue as a going concern.


TOWN SPORTS: Names Stuart Steinberg as General Counsel
------------------------------------------------------
The Board of Directors of Town Sports International Holdings, Inc.
approved the appointment of Stuart M. Steinberg as general counsel
of the Company, effective as of May 1, 2017.  Mr. Steinberg, age
60, has been providing advisory legal services to the Company as an
outside consultant since February 2016, through his law firm Stuart
M. Steinberg P.C.

Mr. Steinberg has been the sole stockholder of the Firm since 2014.
Prior to that he was the majority stockholder of Steinberg Fineo
Berger & Fischoff P.C, where Mr. Steinberg and his firm served as
general counsel to Sbarro, LLC for 15 years, as well as various
other companies located throughout the New York metropolitan area.
Mr. Steinberg has extensive experience in serving as a general
counsel, and specifically with regard to commercial lease
negotiations, all facets of corporate representation, employment
law and litigation.  Mr. Steinberg received his law degree from
Pace University in 1982, and is licensed to practice law in the
State of New York.  Mr. Steinberg has served on the Board of
Directors of Sheralven Enterprises Ltd. since January 2014.

In connection with Mr. Steinberg's appointment as general counsel
of the Company, Town Sports International, LLC, a subsidiary of the
Company, and Mr. Steinberg entered into a Letter Agreement,
effective as of May 1, 2017.  Pursuant to the Letter Agreement, Mr.
Steinberg will earn an annual base salary of $280,000 and be
eligible for an annual bonus as determined by the sole and absolute
discretion of the Company, based upon the Company’s financial
results, individual performance and the year over year savings of
legal fees incurred by the Company.  Mr. Steinberg will also be
able to participate in the benefit programs generally available to
the Company's executives.  Mr. Steinberg's employment has no
specified term and will be on an at-will basis, whereby his
employment can be terminated for any reason upon thirty days
written notice.

Furthermore, the Company and the Firm previously entered into an
Engagement Letter Agreement dated as of Feb. 4, 2016, and as
amended and restated effective as of May 1, 2017, pursuant to which
the Company engaged the Firm to provide general legal services
requested by the Company, including, but not limited to, legal
research, factual investigation, the review and preparation of real
estate documents, the review and negotiation of contracts, the
review and handling of employment matters, litigation management
and such other legal services requested by the Company to support
the Company's general counsel office.  The Agreement provides for a
monthly retainer fee payable to the Firm in the amount of $21,250.
The term of the Engagement Letter will be on a month-to-month
basis, renewing automatically for successive one month periods,
unless earlier terminated in accordance with the terms of the
Letter Agreement.  The Company will also reimburse the Firm for any
expenses incurred in connection with the Firm's services to the
Company.  Either the Company or the Firm may terminate the
Agreement at any time by providing 30 days written notice to the
other party.

                       About Town Sports

New York-based Town Sports International Holdings, Inc. is one of
the leading owners and operators of fitness clubs in the Northeast
and mid-Atlantic regions of the United States and, through its
subsidiaries, operated 151 fitness clubs as of March 31, 2016,
comprising 104 New York Sports Clubs, 27 Boston Sports Clubs, 12
Washington Sports Clubs (one of which is partly-owned), five
Philadelphia Sports Clubs, and three clubs located in Switzerland,
and three BFX Studio locations.  In addition, the Company also has
one partly-owned club that operated under a different brand name in
Washington, D.C. as of March 31, 2016.  These clubs collectively
served approximately 553,000 members as of March 31, 2016.

Town Sports posted net income of $8.04 million for the year ended
Dec. 31, 2016, compared to net income of $21.15 million for the
year ended Dec. 31, 2015.  As of Dec. 31, 2016, Town Sports had
$235.87 million in total assets, $321.54 million in total
liabilities and $85.67 million total stockholders' deficit.

                        *    *    *

As reported by the TCR on March 14, 2016, Standard & Poor's Ratings
Services said it raised its corporate credit rating on Town Sports
International Holdings to 'CCC+' from 'SD'.

Town Sports carries a 'Caa2' corporate family rating from Moody's
Investors Service.


TRENDSETTER HR: Hires Lewis & Ellis as Expert
---------------------------------------------
Trendsetter HR, LLC, Trend Personnel Services, Inc., and TSL Staff
Leasing Inc. seek approval from the US Bankruptcy Court for the
Northern District of Texas, Dallas Division, to employ Lewis &
Ellis, Inc. as expert.

The professional services that Lewis & Ellis expects to provide to
the Debtors include a review of the materials provided by Zurich to
support the Subject Claims and comment on the reasonableness of the
methodologies and conclusions reached by Zurich's representatives
and an independent estimate of the ultimate losses and Loss
Adjustment Expense associated with the Debtors' workers'
compensation block insured by Zurich using appropriate methods
and/or factors.

Rates for the Firm's professionals are:

     Glenn Tobleman, FCAS, FSA            $500 per hour incurred
     Gregory S. Wilson, FCAS              $500 per hour incurred
     Valerie Hanley, Actuarial Associate  $200 per hour incurred
     Deb Webb, Clerical                   $ 85 per hour incurred

Glenn Tobleman, principal of Lewis & Ellis, Inc., attests that his
firm is a "disinterested person" within the meaning of 11 U.S.C.
Sec. 101(14).

The Firm can be reached through:

     Glenn Tobleman
     Lewis & Ellis Inc
     700 Central Expressway South, Suite 550
     Allen, TX 75013-8098
     Tel: 972-850-0850
     Fax: 972-850-0851
     Email: GTobleman@LewisEllis.com

                             About Trendsetter HR

Trendsetter HR LLC filed a Chapter 11 bankruptcy petition (Bankr.
N.D.Tex. Lead 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., and Jason A. Enright,
Esq., at Munsch Hardt Kopf & Harr, P.C.

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.

Trendsetter HR's case is jointly administered with Trend Personnel
Services, Inc., and TSL Staff Leasing, Inc.  Trendsetter HR is the
lead case.


TUSK ENERGY: Hearing on Plan Confirmation Set for June 13
---------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Louisiana is
set to hold a hearing on June 13 to consider approval of the joint
Chapter 11 plan of liquidation filed by Tusk Energy Services, LLC.


The court approved the companies' disclosure statement last month,
allowing them to start soliciting votes from creditors.  The order
set a June 6 deadline for creditors to file their objections and
cast their votes accepting or rejecting the plan.

Tusk Energy's plan proposes to liquidate assets of the company and
its affiliates and create a trust to satisfy claims of creditors.

Under the plan, the proceeds from the sale of assets of Rene Cross
Construction Inc., Tusk Construction LLC, and Tusk Subsea Services
LLC that was previously approved by the court will be applied first
to the companies' bankruptcy loan from Origin Bank and then to the
bank's secured claims.  

After the payments, Origin Bank will be entitled to a general
unsecured deficiency claim for the remaining amounts.  

Claims for professional fees will be paid from a portion of the
proceeds in the amount of $74,000 generated from the sale of assets
of Rene Cross and Tusk Construction.  It is held in the trust
account of the companies' legal counsel.  

Meanwhile, a portion of the proceeds in the amount of $30,000
generated from the sale of Tusk Subsea's assets will be transferred
to the liquidating trust.  Any outstanding administrative claims
and priority claims, if any, will be paid by the trust.

Under the plan, the companies' remaining assets and "causes of
action" will vest in the liquidating trust, according to their
latest disclosure statement filed on April 13.

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

                   https://is.gd/u8wHZ1

                    About Tusk Energy

Tusk Energy Services, LLC, Tusk Subsea Services, LLC, Tusk
Construction, LLC, and Rene Cross Construction, Inc., commenced
cases under Chapter 11 of the Bankruptcy Code (Bankr. W.D. La. Case
Nos. 16-51082 to 16-51085) on Aug. 8, 2016, with the goal of
marketing their businesses and assets for sale.

The Debtors have essentially two operating businesses: (i) a
dredging and jetting services company, operating under the name of
Tusk Subsea and operating through assets of Debtor Tusk Subsea
Services, LLC; and (ii) an inland marine construction business,
operating under the name of Rene Cross Construction and operating
through assets of Debtor Rene Cross Construction, Inc. Tusk Energy
estimated assets in the range of $1 million to $10 million and
debts of up to $10 million.

Locke Lord LLP serves as the Debtors' counsel.  The cases are
assigned to Judge Robert Summerhays.

Henry Hobbs, Jr., acting U.S. trustee for Region 5,on Sept. 19
appointed three creditors of Tusk Energy Services, LLC, to serve on
the official committee of unsecured creditors.

                        *     *     *

The Debtors have filed a motion asking permission from the
Bankruptcy Court to sell substantially all assets to Dale Martin
Offshore, LLC, for $3,300,000, subject to overbid.  DMO is
represented by Douglas S. Draper, Esq., at Heller, Draper, Patrick,
Horn & Dabney, LLC, in New Orleans, Louisiana.


VALDERRAMA A/C: Can Continue Using Cash Collateral Until May 13
---------------------------------------------------------------
Judge Karen K. Brown of the U.S. Bankruptcy Court for the Southern
District of Texas signed an Agreed Second Interim Order authorizing
Valderrama A/C Refrigeration, Inc. to use cash collateral for the
period of three weeks, ending on May 13, 2017.

Judge Brown held that the other terms contained in the Order
Granting the Interim Use of Cash Collateral will remain in full
force and effect.  The Debtor may use cash collateral solely in
accordance with the approved Budget, which reflects total operating
expenses of approximately $48,409 covering the week ending April
22, 2017 through the week ending May 13, 2017.

The Debtor is the owner of a commercial warehouse located at 8412
Hansen Road, Houston, Texas 77057, which is the collateral for two
loans by Wallis State Bank, in the principal amounts of $1,150,100
and $150,000, respectively.

Judge Brown acknowledged that the Debtor's use of cash collateral
will benefit the creditors and the Estate. She further acknowledged
that Wallis State Bank, which has a lien on the cash collateral, is
adequately protected by replacement liens and a substantial equity
cushion.

A hearing will be conducted on May 11, 2017 at 10:30 a.m., during
which the Court will consider whether and on what terms the use of
cash collateral may be used by the Debtor on an ongoing basis.

A full-text copy of the Agreed Second Interim Order, dated April
25, 2017, is available at https://is.gd/HQ0Gpl

Wallis State Bank is represented by:

           Kyle L. Dickson, Esq.
           700 Gemini, Suite 115
           Houston, Texas 77058
           Tel.: 281-488-0630
           Fax: 281-488-2039
           E-mail: kdickson@murray-lobb.com

              About Valderrama A/C Refrigeration

Valderrama A/C Refrigeration, Inc., designs and installs commercial
refrigeration systems serving clients throughout the Greater
Houston area for more than 28 years.

Valderrama A/C Refrigeration sought Chapter 11 protection (Bankr.
S.D. Tex. Case No. 17-32091) on April 4, 2017, estimating assets
and liabilities of $1 million to $10 million.  The petition was
signed by Dario Ciriaco, director.

Judge Karen K. Brown is assigned to the case.

The Debtor tapped William P Haddock, Esq., at Pendergraft & Simon
as counsel.


VALUEPART INCORPORATED: Taps Tax Advisors as Consultant
-------------------------------------------------------
ValuePart, Incorporated, seeks authority from the U.S. Bankruptcy
Court for the Northern District of Texas to employ Tax Advisors
Group, Inc., as property tax consultant to the Debtor.

ValuePart, Incorporated requires Tax Advisors to:

   a. file renditions and, when necessary, meet with the
      appropriate property taxing authorities and boards of
      review, when in Tax Advisors's discretion such is necessary
      or appropriate to accomplish the lowest total taxes for tax
      years 2016, 2017, and 2018; and

   b. assist the Debtor in litigation proceedings and
      negotiations to arrive at the final taxable value for tax
      years 2016, 2017, and 2018.

Tax Advisors will be paid as follows:

   A) 35% contingency based on the tax savings, the value
      difference for the business personal property multiplied by
      the applicable tax rate for the specific tax year, plus a
      flat fee of $100 per property location, payable on January
      1, 2017; and

   B) Any travel expenses incurred, not to exceed $500 in any tax
      year, including but not limited to expenses for airfare,
      auto rental, mileage, hotel.

Lynn Krebs, director of Tax Advisors 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 Debtor and its estates.

Tax Advisors can be reached at:

     Lynn Krebs
     TAX ADVISORS GROUP, INC.
     12400 Coit Road, Suite 1270
     Dallas, TX 75251
     Tel: (972) 503-7506

                   About ValuePart, Incorporated

ValuePart, Incorporated filed a Chapter 11 petition (Bankr. N.D.
Tex. Case No. 16-34169), on Oct. 27, 2016. The petition was signed
by Isa Passini, vice president. The case is assigned to Judge
Harlin DeWayne Hale. The Debtor estimated assets and liabilities at
$10 million to $50 million.

ValuePart is a Chicago-based distributor of aftermarket replacement
parts for off-highway earthmoving equipment manufacturers such as
Caterpillar, Case, Komatsu, Deere, International, Bobcat and
Hitachi, along with many others. At the time of the bankruptcy
filing, the Debtor operated from eight locations in Illinois,
Texas, Nevada, Washington, Ohio, Georgia, Vancouver and Toronto,
and employed approximately 70 employees. Although headquartered in
Vernon Hills, Illinois, the Debtor's largest distribution center is
located in Dallas, Texas.

The Debtor is represented by Marcus Alan Helt, Esq., Mark C. Moore,
Esq. and Thomas C. Scannell, Esq., at Gardere Wynne Sewell LLP. The
Debtor's Restructuring Advisor is CR3 Partners, LLC; and the
Debtor's Claims and Noticing Agent is Upshot Services LLC.

The Office of the U.S. Trustee appointed these creditors to serve
on the Official Committee of Unsecured Creditors: Federal Mogul,
Kunshan Taiheiya Precision Machinery, Pukdoo Industrial Co., Ltd,
and Modena Parts S.R.L.


VANITY SHOP: Seeks to Hire Eide Bailly as Accountant
----------------------------------------------------
Vanity Shop of Grand Forks, Inc. seeks approval from the U.S.
Bankruptcy Court for the District of North Dakota to hire an
accountant.

The Debtor proposes to hire Eide Bailly, LLP to, among other
things, provide general consultation regarding its financial
affairs, and assistance related to business accounting procedures
and the financial reports that will be required during the pendency
of its case.

Jenni Huotari, a certified public accountant employed with Eide
Bailly, will charge an hourly rate of $250.

Ms. Huotari disclosed in a court filing that neither she nor her
firm will hold or represent any interest adverse to the Debtor or
its bankruptcy estate.

The firm can be reached through:

     Jenni Huotari
     Eide Bailly, LLP
     4310 17th Avenue, S.
     Fargo, ND 58108-2545
     Phone: 701-476-8728
     Email: jhuotari@eidebailly.com

                About Vanity Shop of Grand Forks

Based in Fargo, North Dakota, Vanity Shop of Grand Forks, Inc.
filed a Chapter 11 petition (Bankr. D. N.Dak. Case No. 17-30112) on
March 1, 2017.  The petition was signed by James Bennett, chairman
of the Board of Directors.  Judge Shon Hastings presides over the
case.  In its petition, the Debtor estimated $50,000 to $100,000 in
assets and $10 million to $50 million in liabilities.

Caren Stanley, Esq., at Vogel Law Firm, serves as bankruptcy
counsel to the Debtor.

On March 10, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired Fox
Rothschild LLP as bankruptcy counsel, and BGA Management, LLC as
financial advisor.


VECTOR ARMS: Unsecureds to be Paid in Full with Interest Under Plan
-------------------------------------------------------------------
Judge Joel T. Marker of the U.S. Bankruptcy Court for the District
of Utah conditionally approved the second amended combined
disclosure statement and plan of reorganization filed by Vector
Arms, Corp.

May 18, 2017, at 4:00 p.m., is fixed as the deadline by which
completed ballots must be received by the Debtors for such ballots
to be counted and the deadline by which creditors and other parties
in interest must file and serve their responses or objections, if
any, to the Combined Disclosure Statement and Plan.

The Court will hold a hearing on final approval and confirmation of
the Combined Disclosure Statement and Plan on June 1, 2017, at
10:00 a.m.

Under the Combined Disclosure Statement and Plan, the Debtor
proposes to pay all Allowed Unsecured Claims held by the Debtor's
creditors in full with interest from (1) the revenue generated by
the Debtor's operations; (2) from a New Value Contribution of
$40,000 made in the Debtor by the Debtor's equity holder; and (3)
in the event of the insufficiency of the above, from the sale of
certain of the Debtor's assets. The Plan mitigates the risk of
non-payment to creditors because, whether there is sufficient
revenue from operations to pay creditors' claims or not, the Debtor
intends to liquidate enough of its inventory and assets to make
timely quarterly payments and pay creditors in full.

A copy of the Combined Disclosure Statement and Plan is available
at:

     http://bankrupt.com/misc/utb15-21039-230.pdf

Vector Arms, Corp. filed a Chapter 11 petition (Bankr. D. Utah
Case
No. 15-21039) on February 11, 2015, and is represented by Brian M.
Rothschild, Esq., at Parsons Behle & Latimer.


VENOCO LLC: Taps Prime Clerk as Claims and Noticing Agent
---------------------------------------------------------
Venoco, LLC seeks approval from the US Bankruptcy Court for the
District of Delaware to employ Prime Clerk LLC to perform certain
claims and noticing functions.

Services to be rendered by Prime Clerk are:

     a. prepare and serve required notices and documents in these
Cases in accordance with the Bankruptcy Code and the Bankruptcy
Rules in the form and manner directed by the Debtors and/or the
Court;

     b. maintain an official copy of the Debtors' schedules of
assets and liabilities and statements of financial affairs, listing
the Debtors' known creditors and the amounts owed;

     c. maintain: (a) a list of all potential creditors, equity
holders and other parties-in-interest and (b) a "core" service 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 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 seven (7)
business days
of service;

     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 each Debtor on
behalf of the Clerk; upon the Clerk's request, provide the Clerk
with certified, duplicate unofficial Claims Registers;

     i. provide public access to the Claims Registers, including
complete proofs of claim with attachments, if any, without charge;

     j. implement necessary security measures to ensure the
completeness and integrity of the Claims Registers and the
safekeeping of the original claims;

     k. record all transfers of claims and provide any notices of
such transfers as required by Bankruptcy Rule 3001(e);

     l. relocate, by messenger or overnight delivery, all of the
court-filed proofs of claim to the offices of Prime Clerk, not less
than weekly;

     m. upon completion of the docketing process for all claims
received to date for each case, turn over to the Clerk copies of
the Claims Registers for the Clerk's review;

    n. 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;

    o. identify and correct any incomplete or incorrect addresses
in any mailing or service lists;

    p. assist in the dissemination of information to the public and
respond to requests for administrative information regarding these
Cases as directed by the Debtors or the Court, including
through the use of a case website and/or call center;

    q. monitor the Court's docket in these Cases and, when filings
are made in error or containing errors, alert the filing party of
such error and work with them to correct any such error; and

    r. if these Cases are converted to cases under chapter 7 of the
Bankruptcy Code, contact the Clerk's office within three (3) days
of notice to Prime Clerk of entry of the order converting the
cases.

Michael J. Frishberg, Co-President and Chief Operating Officer of
Prime Clerk LLC, attests that Prime Clerk is a "disinterested
person" within the meaning of section 101(14) of the Bankruptcy
Code, as modified by section 1107(b) of the Bankruptcy Code.

The Debtors request that the undisputed fees and expenses incurred
by Prime Clerk in the performance of the above services be treated
as administrative expenses of the Debtors' estates pursuant to 28
U.S.C. section 156(c) and section 503(b)(1)(A) of the Bankruptcy
Code and be paid in the ordinary course of business without further
application to or order of the Court.

The Firm can be reached through:

     Michael J. Frishberg
     Prime Clerk LLC
     830 Third Avenue, 9th Floor
     New York, NY 10022
     Tel: 212-257-5445
     Email: mfrishberg@primeclerk.com

                         About Venoco

Venoco, Inc., the predecessor to the Debtors, was founded in 1992.
The Debtors' corporate office and principal place of business is
located at 370 17th Street, Suite 3900, Denver, Colorado
80202-1370.  The Debtors also maintain a regional office and
various operations in California, where the majority of their
personnel are located.

As of the Petition Date (and following the quitclaim of the SEF
Leases), the Debtors held interests in approximately 57,859 net
acres, of which approximately 40,945 are developed.  The majority
of the Debtors' revenues are derived through sales of oil to
competing buyers, including large oil refining companies and
independent marketers.  Nearly all of the Debtors' annual revenues
are generated from sales to one purchaser, Tesoro.  The Debtors'
revenues from oil and gas sales were approximately $33.6 million on
a rolling 12 month basis.

On April 17, 2017, each of Venoco, LLC and six of its subsidiaries
filed a voluntary petition (Bankr. D. Del. Lead Case No. 17-10828).
The cases have been assigned to Judge Kevin Gross.  The Debtors
have hired Morris, Nichols, Arsht & Tunnell LLP and Bracewell LLP
as counsel; Zolfo Cooper LLC as restructuring and turnaround
advisor; Seaport Global Securities LLC as financial advisor; and
Prime Clerk LLC as claims, noticing and balloting agent.

As of the bankruptcy filing, the Debtors listed assets in the range
of $10 million to $50 million and liabilities of up to $100
million.  As of the Petition Date, the Debtors have approximately
$25 million in cash, all of which is unrestricted.  The Debtors
anticipate that they will need all or substantially all of this
cash to fund ongoing operational expenses, fund these cases and a
sale process, and wind down their affairs.


VENOCO LLC: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------
The Office of the U.S. Trustee on May 5 disclosed in a court filing
that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Venoco, LLC.

                           About Venoco

Venoco, Inc., the predecessor to the Debtors, was founded in 1992.
The Debtors' corporate office and principal place of business is
located at 370 17th Street, Suite 3900, Denver, Colorado
80202-1370.  The Debtors also maintain a regional office and
various operations in California, where the majority of their
personnel are located.

As of the Petition Date (and following the quitclaim of the SEF
Leases), the Debtors held interests in approximately 57,859 net
acres, of which approximately 40,945 are developed.  The majority
of the Debtors' revenues are derived through sales of oil to
competing buyers, including large oil refining companies and
independent marketers.  Nearly all of the Debtors' annual revenues
are generated from sales to one purchaser, Tesoro.  The Debtors'
revenues from oil and gas sales were approximately $33.6 million on
a rolling 12 month basis.

On April 17, 2017, each of Venoco, LLC and six of its subsidiaries
filed a voluntary petition with the U.S. Bankruptcy Court for the
District of Delaware (Bankr. D. Del. Proposed Lead Case No.
17-10828).  The cases have been assigned to Judge Kevin Gross.
The Debtors hired Morris, Nichols, Arsht & Tunnell LLP and
Bracewell LLP as counsel; Zolfo Cooper LLC as restructuring and
turnaround advisor; Seaport Global Securities LLC as financial
advisor; and Prime Clerk LLC as claims, noticing and balloting
agent.

As of the bankruptcy filing, the Debtors listed assets in the range
of $10 million to $50 million and liabilities of up to $100
million.  As of the Petition Date, the Debtors have approximately
$25 million in cash, all of which is unrestricted.  The Debtors
anticipate that they will need all or substantially all of this
cash to fund ongoing operational expenses, fund these cases and a
sale process, and wind down their affairs.


VITARGO GLOBAL: Hires Hahn Fife as Accountant
---------------------------------------------
Vitargo Global Sciences, Inc., seeks authority from the U.S.
Bankruptcy Court for the Central District of California to employ
Hahn Fife & Company, LLP, as accountant to the Debtor.

Vitargo Global requires Hahn Fife to:

   a. provide accounting services to the bankruptcy estate;

   b. assist with the preparation and submittal of the U.S.
      Trustee's Operating Reports, tax analysis;

   c. prepare forecasted financial statements in connection with
      the Debtor's pending Chapter 11 Plan; and

   d. provide any other reasonable duties assigned by the
      Trustee.

Hahn Fife will be paid at the hourly rate OF $80-$405.

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

Donald T. Fifle, partner of Hahn Fife & Company, 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.

Hahn Fife can be reached at:

     Donald T. Fifle
     HAHN FIFE & COMPANY, LLP
     790 E. Colorado Blvd., 9th Floor
     Pasadena, CA 91101
     Tel: (626) 792-0855
     Fax: (626) 792-0879
     E-mail: dfife@hahnfife.com

                   About Vitargo Global Sciences, Inc.

Vitargo Global Sciences, Inc., was initially formed as Vitargo
Global Sciences, LLC, in June 2013, a follow-along entity of GENr8,
Inc., a predecessor business to the Debtor. Conversion from LLC to
Inc. took place on September 2015. The Company's line of business
includes manufacturing dry, condensed, and evaporated dairy
products.

Vitargo Global Sciences, based in Irvine, California, filed a
Chapter 11 petition (Bankr. C.D. Cal. Case No. 17-10988) on March
15, 2017. The petition was signed by Anthony Almada, chief
executive officer. In its petition, the Debtor estimated $1 million
to $10 million in both assets and liabilities. Judge Theodor Albert
presides over the case.

Michael Jay Berger, Esq., at the Law Offices of Michael Jay Berger,
is serving as the Debtor's bankruptcy counsel. Damian Moos, Esq.,
at Kang Spanos & Moos LLP, is the litigation counsel.

Vitargo Global Sciences previously filed a Chapter 12 bankruptcy
petition in the Northern District of Texas Bankruptcy Court on May
5, 1992 (N.D. Tex. Case No. 92-42174).

U.S. Trustee Peter C. Anderson on April 4 appointed four creditors
to serve on the official committee of unsecured creditors in the
Chapter 11 case of Vitargo Global Sciences, Inc.



VP LITTCO: Hires Rafool Bourne as Counsel
-----------------------------------------
VP Littco Inc., d/b/a Glass Doctor of Peoria & Bloomington, seeks
authority from the U.S. Bankruptcy Court for the Central District
of Illinois to employ Rafool Bourne & Shelby, P.C., as counsel to
the Debtor.

VP Littco requires Rafool Bourne to:

   (a) give the Debtor legal advice with respect to its rights,
       powers and duties as the Debtor In Possession in
       connection with the administration of its bankruptcy
       estate and the disposition of its property;

   (b) take such action as may be necessary with respect to
       claims that may be asserted against the Debtor and
       property of its estate;

   (c) prepare applications, motions, complaints, orders and
       other legal documents as may be necessary in connection
       with the appropriate administration of this case;

   (d) represent the Debtor with respect to inquiries and
       negotiations concerning creditors of its estate and
       property;

   (e) initiate, defend or otherwise participate on behalf of
       the Debtor in all proceedings before the Bankruptcy Court
       or any other court of competent jurisdiction; and

   (f) perform any and all other legal services on behalf of
       the Debtor which may be required to aid in the proper
       administration of its bankruptcy estate.

Rafool Bourne will be paid at the hourly rate of $300.

Prior to the bankruptcy filing date, the Debtor provided Rafool
Bourne with a $25,500 retainer which amount was deposited into
Rafool Bourne's trust account as a security retainer.  In addition,
the sum of $4,857 was transferred to the Rafool Bourne's business
account for attorney time prior to the filing of the petition
($3,140.00) and the court costs required to file the voluntary
petition ($1,717.00). The balance of $20,643 is being held in its
trust account to secure the payment of its fees for services
rendered in the bankruptcy proceedings and additional costs and
expenses advanced for the Debtor, which amounts will be applied for
in the bankruptcy proceeding.

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

Sumner A. Bourne, member of Rafool Bourne & Shelby, 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 does not
represent any interest adverse to the Debtor and its estates.

Rafool Bourne can be reached at:

     Sumner A. Bourne
     RAFOOL, BOURNE & SHELBY, P.C.
     411 Hamilton Blvd, Suite 1600
     Peoria, IL 61602
     Tel: (309) 673-5535
     Fax: (309) 673-5537

                   About VP Littco Inc.

VP Littco Inc., d/b/a Glass Doctor of Peoria & Bloomington,
operates a glass installation and repair business, for both
commercial and residential customers, under a franchise agreement.

VP Littco Inc. filed a Chapter 11 petition (Bankr. C.D. Ill. Case
No. 17-80599) on April 24, 2017. Rafool, Bourne & Shelby, P.C., is
serving as counsel to the Debtor.


WESTINGHOUSE ELECTRIC: Del. Ct. to Review CB&I Sale Deal History
----------------------------------------------------------------
Jeff Montgomery, writing for Law360, reports that Delaware Supreme
Court Chief Justice Leo E. Strine, Jr., said on May 3 that it may
consider the history of negotiations before Chicago Bridge & Iron
Co. NV sold its nuclear unit to Westinghouse Electric Co. LLC in
2015, in a challenge to a ruling that sent an up to $2.2 billion
price dispute to an independent auditor.

CB&I is appealing Vice Chancellor J. Travis Laster's finding in
favor of Westinghouse's position that the sale contract dictated
the third-party review of post-closing price adjustments, Law360
relates.

CB&I is represented by David E. Ross and Garrett B. Moritz of Ross
Aronstam & Moritz LLP and Theodore N. Mirvis, Jonathan M. Moses,
Kevin S. Schwartz, Andrew J.H. Cheung and Cecilia A. Glass of
Wachtell Lipton Rosen & Katz.

Westinghouse is represented by Kevin G. Abrams and John M. Seaman
of Abrams & Bayliss LLP and Peter N. Wang, Susan J. Schwartz,
Yonaton Aronoff and Douglas S. Heffer of Foley & Lardner LLP.

The case is Chicago Bridge & Iron Co. NV v. Westinghouse Electric
Co. LLC et al., case number 573 in the Supreme Court of the State
of Delaware, and case number 12585 in the Court of Chancery of the
State of Delaware.

                   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.  

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 obtained ownership of 87% of
Westinghouse.

Amid cost overruns at U.S. nuclear reactors it was building,
Westinghouse Electric Company LLC, along with 29 affiliates, filed
voluntary petitions for relief under Chapter 11 of the United
States Bankruptcy Code (Bankr. S.D.N.Y. Case No. 17-10751) on March
29, 2017.

In their petition, the Debtors listed total assets of $4.32 billion
and total liabilities of $9.39 billion as of Feb. 28, 2017.  

The petitions were signed by AlixPartners' Lisa J. Donahue, chief
transition and development officer.

The Hon. Michael E. Wiles presides over the cases.  

Gary T. Holtzer, Esq., Robert J. Lemons, Esq., Garrett A. Fail,
Esq., and David N. Griffiths, Esq., at Weil, Gotshal & Manges LLP,
serve as counsel to the Debtors.  AlixPartners LLP serves as the
Debtors' financial advisor.  The Debtors' investment banker is PJT
Partners Inc.  Their claims and noticing agent is Kurtzman Carson
Consultants LLC.

Toshiba Nuclear Energy Holdings (UK) Ltd. is represented by Albert
Togut, Esq., Brian F. Moore, Esq., and Kyle J. Ortiz, Esq., at
Togut, Segal & Segal LLP.


WESTINGHOUSE ELECTRIC: Sunoco Buying Derry Property for $921K
-------------------------------------------------------------
Judge Michael E. Wiles of the U.S. Bankruptcy Court for the
Southern District of New York will convene a hearing on May 23,
2017 at 11 a.m. (PET) to consider the private sale by Westinghouse
Electric Co., LLC ("WEC") and affiliates of 72.2 acres of
undeveloped land located in Derry Township, Westmoreland County,
Pennsylvania, to Sunoco Pipeline L.P. for $920,550.

Objections, if any, must be filed on May 16, 2017 at 11 a.m.
(PET).

The Sunoco Transaction relates to the disposition of real estate
that is not material to the Debtors' ongoing operations.  In
addition, the Debtors believe that the terms and provisions of the
Sunoco Agreement are reasonable and that the consideration they are
receiving in connection therewith represent a fair value for the
Property they are transferring.

WEC owns 246.8395 acres of land situated in Derry Township,
Westmoreland County Pennsylvania ("Blairsville Property").  The
Debtor and the Buyer entered into Purchase and Sale Agreement dated
Jan. 26, 2017.  Pursuant to the Agreement, the Debtors will sell
approximately 72.2 acres of undeveloped land on the Blairsville
Property to Sunoco for approximately $920,550.  The Property is not
a core asset of the Debtors' estates, and is not material to the
Debtors' ongoing operations or revenue-generating capacity.

Sunoco is interested in acquiring the Property to install segments
of the Mariner II and Mariner III liquefied natural gas pipelines.


After it was determined that it could not expand an existing
easement to allow for the installation of the Pipelines, Sunoco and
the Debtors engaged in a series of negotiations for the sale of the
Property but could not come to an agreement.  On April 1, 2016
Sunoco filed a notice of condemnation in Westmoreland County,
Pennsylvania, indicating that it was exercising its power of
eminent domain pursuant to Section 1511 of Title 15 of the
Pennsylvania Consolidated Statutes to condemn the Property.

The Seller agrees to sell and convey to the Purchaser in lieu of
condemnation, and the Purchaser agrees to purchase from Sellers in
lieu of condemnation, for the purchase price and on the terms and
conditions set forth in the Agreement all of these:

     i. A portion of the Parcel containing 72.2 +/-acres located in
Derry Township, Westmoreland County, Pennsylvania to the Sunoco
Agreement, together with all rights, easements and interests
appurtenant thereto.

    ii. Excepting and reserving therefrom, unto the Seller, for
itself and its successors and assigns, all oil, gas and/or mineral
rights ("OMG Rights) underlying the Property; all right, title and
interest in and to all oil, gas and mineral leases as lessor
thereunder; the right of ingress, egress and regress on, over, to
and from the Property; and the right to the reasonable use of the
surface of the Property for the exploration, production,
development and/or transmission of OGM Rights from the Property, or
to rework, stimulate, deepen, sidetrack, frac, plug back in the
same or different formation or repair a well or equipment on the
Property.

   iii. The total purchase price to be paid to the Seller by the
Purchaser will be an amount equal to $12,750 per acre prior to
closing, plus or minus prorations provided in the Agreement, if
any.

    iv. The Seller and the Purchaser acknowledge that the parties
intend to close the transactions contemplated by the Agreement on
March 30, 2017, subject to Subdivision Approval.

     v. In the event the Closing Date is extended beyond March 30,
2017 as a result of the Subdivision Approval not yet having been
obtained, the Purchaser will have the option: (i) upon 10 days
prior written notice to the Seller accompanied by copies of all
drawings and specifications in connection with the construction of
the proposed pipeline; and, (ii) depositing 50% of the remainder of
the Purchase Price with the Title Company to access the Property
for the purpose of beginning construction on its planned pipeline
project.

    vi. Not later than two business days after the execution and
delivery of the Agreement, the Purchaser will deposit, as its
earnest money deposit, the sum of $150,000 with the Title Company
pursuant to escrow instructions.

A copy of the Agreement attached to the Motion is available for
free at:

     http://bankrupt.com/misc/Westinghouse_Electric_390_Sales.pdf

The Debtors' decision to pursue a private sale of the Property
represents a sound exercise of their business judgment.  The
Debtors believe a public auction would not be practical in these
circumstances given that the Property is being sold specifically to
Sunoco for the purpose of installing the Mariner II and III
Pipelines in lieu of condemnation.

The Property to be sold pursuant to the Sunoco Transaction is
subject to that certain Debtor-in-Possession Credit Agreement,
among the Debtors as borrower, and certain affiliates of Apollo
Global Management, LLC, as lender, and Citibank N.A. as
administrative agent, and the Debtors will obtain any consents
required.  Moreover, the Debtors ran a title search on Feb. 6, 2017
which showed no other liens, claims, encumbrances, or other
interests of an entity other than the estate in the Property.
Accordingly, the sale of the assets free and clear of liens
satisfies the statutory prerequisites of section 363(f) of the
Bankruptcy Code.

The Debtors' decision to enter into the Sunoco Agreement and
consummate the Sunoco Transaction is an exercise of sound business
judgment.  The Property to be sold is a not core business asset and
not material to the Debtors' ongoing business operations.
Consummating the Transaction will allow the Debtors to avoid
contesting the Condemnation Notice filed by Sunoco in Westmoreland
County, Pennsylvania and lead to a value-maximizing sale.
Accordingly, the Debtors respectfully ask entry of an Order
granting the relief requested and such other and further relief as
the Court may deem just and appropriate.

To implement the requested relief successfully, the Debtors ask a
waiver of the notice requirements under Bankruptcy Rule 6004(a) and
the 14-day stay of an order authorizing the use, sale, or lease of
property under Bankruptcy Rule 6004(h).  Sunoco intends to proceed
as expeditiously as practicable, and the Debtors believe that, in
order to maximize value and avoid unnecessarily disrupting the
installation of the Mariner II and III Pipelines, the Sunoco
Transaction should be consummated without further delay.

The Purchaser can be reached at:

          SUNOCO PIPELINE L.P.
          525 Fritztown Road
          Sinking Spring, PA 19608

The Purchaser is represented by:

          J. Cory Reeder, Esq.
          MCNEES WALLACE & NURICK, LLC
          330 Innovation Blvd., Suite 101
          State College, PA 16801
          Facsimile: (814) 867-6200
          E-mail: creeder@mcneeslaw.com

                   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.  

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 obtained ownership of 87% of
Westinghouse.

Amid cost overruns at U.S. nuclear reactors it was building,
Westinghouse Electric Company LLC, along with 29 affiliates, filed
voluntary petitions for relief under Chapter 11 of the United
States Bankruptcy Code (Bankr. S.D.N.Y. Case No. 17-10751) on
March
29, 2017.

In their petition, the Debtors listed total assets of $4.32
billion
and total liabilities of $9.39 billion as of Feb. 28, 2017.  

The petitions were signed by AlixPartners' Lisa J. Donahue, chief
transition and development officer.

The Hon. Michael E. Wiles presides over the cases.  

Gary T. Holtzer, Esq., Robert J. Lemons, Esq., Garrett A. Fail,
Esq., and David N. Griffiths, Esq., at Weil, Gotshal & Manges LLP,
serve as counsel to the Debtors.  AlixPartners LLP serves as the
Debtors' financial advisor.  The Debtors' investment banker is PJT
Partners Inc.  Their claims and noticing agent is Kurtzman Carson
Consultants LLC.

Toshiba Nuclear Energy Holdings (UK) Ltd. is represented by Albert
Togut, Esq., Brian F. Moore, Esq., and Kyle J. Ortiz, Esq., at
Togut, Segal & Segal LLP.


WILSON'S OUTDOOR: Joe R. Pyle to Auction Construction Equipment
---------------------------------------------------------------
Wilson's Outdoor Services, LLC, asks the U.S. Bankruptcy Court for
the Western District of Pennsylvania to authorize it to auction its
interest in construction equipment to be conducted by Joe R. Pyle
Complete Auction & Realty Service.

The Debtor, in its business judgment, has elected to sell the
following equipment through a public auction: 2005 Peterbilt, 357
Kubota M7040, Salt Dog Spreaders, CAT 262C, 2014 Ford F550 XL
Super, 2004 Ford DUMP 350, 2013 Ford F250 XL Super, 2010 Ford
F350XLT Super, 2004 Sterling 9500, 1998 Kenworth w/Sleeper W900,
2012 Ford F250 XL Super, 2000 Freightliner, 2012 Ford F250 XL
Super, 1999 Freightliner FL70, 2013 Ford F250 XL Super, 2001
Freightliner FL80, 2014 Ford F150, XLT Broce Broom RJ 350, 2014
Ford F250 XL Super, 2012 Appalachian Trailer Gooseneck, 2014 Ford
F350 Kingranch Lariat, 2012 Rice Trailer, John Deere 244I, 2013
Forest Rive, 2013 Kaufman Detach, 2014 Royles Rights, 2005 JD 772D
Grader, 2014 Patriot, Kubota L6060, and 2006 Transport Eagle 2
Super Beam.

The Debtor has filed an expedited motion to employ Joe R. Pyle
Complete to conduct a public auction of the equipment.  The
Auctioneer has made a gross sales guarantee of $466,360 for the
equipment, which is what they believe to be 80% of the total sale
price of the equipment.  They anticipate that the total sale price
of the equipment will be approximately $559,600.

The principals of the Debtor, James and Michelle Wilson, in their
business judgment, have also elected to sell the following
equipment, among other things, through a public auction with a
public auctioneer: 12 Truck/Tractor Chains, Air compressor, Hay
Wagon Torches and regs., 2 Cattle Guard, 1999 International 9100,
miscellaneous items located in barn, and Kaufman Trailer Tandum
Axle.

The Auctioneer has made a gross sales guarantee of $196,868 for the
equipment, which is what they believe to be 80% of the total sale
price of the equipment.  They anticipate that the total sale price
of the equipment will be approximately $236,242.

The Auctioneer estimates a marketing and advertising budget of
$25,000, maximum, and setup fees of $8,000, maximum for the
Debtor's sale and the sale of assets for the Wilsons.  The
Auctioneer will split this fee between the Debtor and the Wilsons.

The Debtor will be charged a fee of $14,485 for marketing and
advertising expenses incurred in the promotion of the sale and sale
preparation expenses incurred relative to the auction, not to
exceed $4,635.  This is their portion of the marketing and
advertising expenses and set up fees.  The principals of the Debtor
will dedicate up to $20,000 of the proceeds from the sale of their
personal equipment to fund a liquidating plan.  These funds will be
used to pay administrative expenses and provide a distribution to
unsecured creditors.

The Auctioneer will hold an auction sale for personal assets of the
principals of the Debtor on the same date and time as this auction.
The proceeds from each sale will be segregated.   It will pay the
secured claims that encumber the equipment from the proceeds of the
auction.  They will forward any excess funds to Counsel for the
Debtor to be held until confirmation of a plan.

The lien creditors are Peoples United Equipment Finance Corp, Ford
Motor Credit, Direct Capital Corp., Fulton Financial Corp, John
Deere Financial and Kubota Credit Corp.

The sale is an "as is, where is" judicial sale, and free and clear
of all liens and encumbrances and claims against the Debtors.  The
sale to independent third parties will be a sale to "bona fide"
purchasers in accordance with the holding of In re: Abbots Dairies
of Pennsylvania, Inc., 788 F.2d 143 C.A.3 (Pa) 1986.

The auctioneer will have complied with all rules regarding notice
and advertising prior to a hearing on the sale.  It will advertise
the auction at least 15 days before the sale in newspapers of
general circulation and trade publications.  It will sell the
equipment to the highest and best offer at the time of sale.

The Debtor is asking the hearing on an expedited basis.  The
auctioneer wants to hold the sale prior to the second week of June
2017, prior to this year's construction season, to maximize the
value of the assets.  If the Motion is not heard on an Expedited
Basis, it could bring irreparable harm to the estate due to the
decline in the value of the assets sold at the auction sale.

The Debtor asks the Court to authorize (a) the auction sale of
equipment, free and clear of all liens and encumbrances and liens;
(b) the sale and transfer of the personal property under a sale in
order to enable to help Debtors to fund a plan; and (c) the
Auctioneer to pay the following: (i) the auction fees and expense
reimbursements to the Auctioneer as required by their contract;
(ii) reimbursement to Calaiaro Valencik for all costs of
advertising, mailing and copying related to the Auction; (iii)  the
U.S. Trustee fees relating to the sale of the equipment; (iv) the
allowed balance owed to Peoples United Equipment Finance, Ford
Motor Credit, Direct Capital, Fulton Financial, John Deere
Financial and Kubota Credit, the secured creditors, according to
their liens, and (v) any balance to the attorney for the Debtor
pending further order of Court.

A copy of the auction contracts attached to the Motion is available
for free at:

      http://bankrupt.com/misc/Wilsons_Outdoor_169_Sales.pdf

               About Wilson's Outdoor Services

Wilson's Outdoor Services, LLC, operates an excavation business
And provides services for companies in the energy industry.  The
Debtor also provides snow removal services in the winter months.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Pa. Case No. 16-22190) on June 14, 2016.  The
Debtor is represented by David Z. Valencik, Esq., and Donald R.
Calaiaro, Esq., at Calaiaro Valencik.


WORCESTER RE: Authorized to Use Cash Collateral Through July 31
---------------------------------------------------------------
Judge Christopher J. Panos of the U.S. Bankruptcy Court for the
District of Massachusetts authorized Worcester RE Investments LLC
to continue using cash collateral through July 31, 2017.

The Debtor is authorized to use cash collateral in the ordinary
course of business (a) to the extent reflected in the budget, which
includes monthly payments for post-petition maintenance, overhead
expenses, (b) to pay required administrative expenses, including
the statutory fees of the U.S. Trustee, and (c) to pay expenses to
preserve the value of the Property to avoid immediate and
irreparable harm to the estate.

The Debtor is also authorized to make monthly payments in the
amounts set forth in the Budget to the four asserted secured
creditors -- each holding a mortgage that is allegedly secured by
one of the Debtor's four properties.

The approved four-month Budget for April 2017 through July 2017
contemplates total monthly expenses of approximately $3,921 and
debt payments of $3,170, and reflects these expenses in the
Properties:

      Property      Monthly Costs  Monthly Debt Payment
      --------      -------------  --------------------
      23 Sigourney       $1,102            $1,023
      6 Hobson             $778              $700
      6 Dorchester       $1,198              $448
      35 East Main         $843            $1,000

The Lenders are each granted replacement liens upon the same types
of post-petition property of the estate against which each held
liens as of the Petition Date, which will maintain the same
priority, validity, and enforceability as the Lenders' respective
prepetition liens. The Replacement Liens are intended to provide
additional adequate protection to the Lenders for the Debtor's use
of Cash Collateral and will be recognized only to the extent of the
diminution in value of the Lenders' prepetition collateral from and
after the petition date resulting from the Debtor's use of the Cash
Collateral during the bankruptcy case.

The Debtor is directed to file with the Court a Notice of Proposed
Order and Budget, which will include (i) a proposed form of order
with respect to the further use of cash collateral for the period
beyond July 31, 2017; (ii) a red-line of the Proposed Order as
compared to the April 28 Order; and (iii) an amended three-month
budget as exhibits to the Notice.

A further hearing on the Debtor's continued use of cash collateral
has been scheduled for July 27, 2017 at 11:00 a.m.  The Objection
Deadline has been set on July 24, 2017.

A full-text copy of the Order, dated April 28, 2017, is available
at https://is.gd/uuB3Ub

              About Worcester RE Investments

Based in Worcester, Massachusetts, Worcester Re Investments, LLC,
owns 4 multi-family residential rental properties located at 23
Sigourney Street, Worcester, Massachusetts; 6 Hobson Street,
Worcester, Massachusetts; 6 Dorchester Street, Worcester,
Massachusetts; and 35 East Main Street, Milford, Massachusetts.
  
Worcester RE Investments sought Chapter 11 protection (Bankr. D.
Mass. Case No. 17-40511) on March 23, 2017, estimating assets of
$500,000 to $1 million and debt of $1 million to $10 million.  The
petition was signed by Felicio Lana, manager. Judge Christopher J.
Panos is assigned to the case. The Debtor tapped Gary M. Hogan,
Esq., as Baker, Braverman & Barbadoro, P.C., as counsel.

No trustee or examiner has been appointed in this proceeding, and
no creditors committee has yet been formed.


WYNN RESORTS: S&P Assigns 'BB-' Rating on Proposed $900MM Notes
---------------------------------------------------------------
S&P Global Ratings assigned its 'BB-' issue-level rating and '3'
recovery rating to Las Vegas-based casino operator Wynn Resorts
Ltd. subsidiaries and co-borrowers Wynn Las Vegas LLC and Wynn Las
Vegas Capital Corp.'s proposed $900 million senior notes due 2027.
The '3' recovery rating indicates S&P's expectation for meaningful
(50%-70%; rounded estimate: 60%) recovery for noteholders in the
event of a payment default.  The notes will be secured by a
first-priority pledge of Wynn Resorts' equity interest in Wynn Las
Vegas LLC (WLV), which is the same security as for the existing
senior notes issues.

At the same time, S&P lowered its issue-level ratings on Wynn Las
Vegas' existing $1.8 billion senior notes due 2025 and $500 million
senior notes due 2023 to 'BB-' from 'BB', and S&P revised the
recovery ratings on these notes to '3' from '2'.  S&P also raised
its issue-level ratings on Wynn Resorts subsidiary Wynn America's
$1.375 billion senior secured credit facility to 'BB+' from 'BB'
and revised the recovery rating to '1' from '2'. While S&P takes a
consolidated view of credit quality at the parent Wynn Resorts Ltd.
level, the various Wynn operating subsidiaries have separate
financing structures and assets pledged as security in their
lending arrangements, and so S&P conducts separate recovery
analyses for each financing subsidiary.

S&P expects recovery prospects for Wynn Las Vegas noteholders to be
impaired following the discharge of the 2022 notes indenture
because a portion of Wynn Las Vegas' value will shift up to the
Wynn America subsidiary from Wynn Las Vegas.  Wynn Las Vegas will
no longer be restricted by the 2022 notes indenture from providing
security that is already pledged on a contingent basis to Wynn
America secured lenders (except for the constraint in the 2022
notes indenture)--up to a limit of 15% of Wynn Las Vegas' total
assets.  S&P is assuming that its estimate of Wynn Las Vegas' gross
enterprise value approximates the value of total assets pledged in
the collateral package, and S&P has allocated 15% of our gross
enterprise value for Wynn Las Vegas to Wynn America secured
lenders, reducing the value available to Wynn Las Vegas noteholders
by an equal amount.  This additional collateral value improves Wynn
America secured lenders' recovery prospects enough to warrant S&P
raising its recovery and issue-level ratings on the senior secured
credit facility.

The company plans to use proceeds from the notes offering to
purchase Wynn Las Vegas' outstanding 5.375% first mortgage notes
due 2022 through a tender offering and to use any remaining net
proceeds to redeem 2022 notes not tendered and for general
corporate purposes.  S&P will withdraw its issue-level and recovery
ratings on the 2022 notes when they are fully redeemed.

Wynn Macau is outperforming our 2017 base-case assumption, and
cannibalization from new property openings has hurt the property's
cash flows less than the 10%-15% decline S&P had expected.
Nevertheless, S&P continues to forecast that Wynn's consolidated
net leverage will be in the mid-to-high-5x area at the end of 2017,
which is a modest improvement but still above the 5x leverage
threshold S&P has set for higher ratings.

Key analytical factors

   -- S&P's simulated default scenario for Wynn America
      contemplates a payment default in the second half of 2020,
      about a year after the opening of Wynn Boston Harbor.  S&P
      assumes Wynn Boston Harbor opens in mid-2019 but experiences

      lower-than-expected revenue and cash flow as a result of the

      inability to generate sufficient customer traffic because of

      greater-than-anticipated competitive pressures for
      consumers' discretionary income in the midst of a prolonged
      economic downturn.  S&P assumes Wynn Las Vegas defaults in
      the first half of 2021, shortly after Wynn America, as a
      result of a substantial decline in cash flow in Las Vegas as

      a result of a prolonged economic downturn and increased
      competitive pressures from other casinos on the Las Vegas
      Strip.

   -- S&P's Wynn Las Vegas emergence EBITDA of approximately
      $300 million includes a standard cyclicality adjustment of
      10% and a 25% operational adjustment on top of the default
      level of EBITDA that incorporates a very high level of
      cyclicality in the Las Vegas market and the high quality of
      Wynn's Las Vegas assets.

   -- The $375 million Wynn America revolving credit facility is
      fully drawn at default.

Simplified waterfall

   -- Emergence EBITDA: $330 million for Wynn Las Vegas and
      $156 million for Wynn America

   -- EBITDA multiple: 7.5x for Wynn Las Vegas and 7.0x for Wynn
      America

Wynn Las Vegas:

   -- Gross recovery value: $2.48 billion
   -- Net recovery value after administrative expenses (5%):
      $2.36 billion
   -- Obligor/nonobligor valuation split: 100%/0%
   -- Estimated priority claims: $372 million
   -- Value available for senior secured claims: $1.98 billion
   -- Estimated senior secured notes: $3.28 billion
      -- Recovery expectation: 50%-70% (rounded estimate: 60%)

Wynn America:

   -- Gross recovery value: $1.46 billion (including value from
      Wynn Las Vegas)
   -- Net recovery value after administrative expenses (5%):
      $1.39 billion
   -- Obligor/nonobligor valuation split: 100%/0%
   -- Value available for senior secured claims: $1.39 billion
   -- Estimated secured debt: $1.41 billion
      -- Recovery expectation: 90%-100% (rounded estimate: 95%)

All debt amounts include six months of prepetition interest.

RATINGS LIST

Wynn Resorts Ltd.
Corporate credit rating          BB-/Stable/--

New Ratings

Wynn Las Vegas LLC
Wynn Las Vegas Capital Corp.
$900 million senior notes
   due 2027                       BB-
   Recovery rating                3 (60%)

Ratings Lowered; Recovery Ratings Revised
                                  To               From
Wynn Las Vegas LLC
$1.8 billion senior notes
   due 2025
$500 million senior notes
   due 2023                       BB-              BB
   Recovery rating                3 (60%)          2 (70%)

Rating Raised; Recovery Rating Revised
                                  To               From
Wynn America LLC
$1.375 billion senior secured
   credit facility                BB+              BB
   Recovery rating                1 (95%)          2 (75%)


Z LIGHTS AND FURNITURE: Taps Jeffrey Sherman as Counsel
-------------------------------------------------------
Z Lights and Furniture seeks approval from the US Bankruptcy Court
for the Eastern District of Virginia, Alexandra Division, to employ
the Law Offices of Jeffrey M. Sherman as counsel.

Professional services to be rendered by Sherman are:

     a. prepare and file of all other necessary and advisable
motions, briefs, plans, disclosure statements, applications,
memoranda, pleadings, notices, orders, objections to claims,
stipulations, contested matters, adversary proceedings or other
matters on behalf of the Debtor;

     b. negotiate with parties in interest with respect to the
resolution of disputes, claims by or against the estate, or other
matters affecting the administration of the estate; and

     c. perform any other legal services reasonably necessary and
advisable attendant to the foregoing.

Services rendered by Sherman shall be charged at applicable hourly
rates, subject to change but always remaining ultimately subject to
the approval of this Court.

Jeffrey M. Sherman attests that he is a "disinterested person"
within the meaning of 11 U.S.C. Sec. 101(14).

The Firm can be reached through:

     Jeffrey M. Sherman
     Law Offices of Jeffrey M. Sherman
     1600 N. Oak Street, Suite 1826
     Arlington VA 22209
     Tel: (703)358-9568
     E-mail: jeffreymsherman@gmail.com

                       About Z Lights and Furniture

Z Lights and Furniture, based in Alexandria, VA, filed a Chapter 11
petition (Bankr. E.D. Va. Case No. 17-11066) on March 30, 2017.


ZAMINDAR PROPERTIES: Hires Donnelly-Boland as Accountant
--------------------------------------------------------
Zamindar Properties, LLC, seeks authority from the U.S. Bankruptcy
Court for the Western District of Pennsylvania to employ
Donnelly-Boland and Associates, as accountant to the Debtor.

Zamindar Properties requires Donnelly-Boland to prepare the
Debtor's Federal and state income tax returns for 2011-2016.

Donnelly-Boland will be paid at these hourly rates:

     Accountant              $225
     Staff                   $50

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

Michael C. Wilson, principal of Donnelly-Boland and Associates,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Donnelly-Boland can be reached at:

     Michael C. Wilson
     DONNELLY-BOLAND AND ASSOCIATES
     69 South Washington Street
     Waynesburg, PA 15370
     Tel: (724) 627-6491

                   About Zamindar Properties, LLC

Zamindar Properties, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Pa. Case No. 16-23385) on September 9,
2016. The petition was signed by Joann Jenkins, president. The case
is assigned to Judge Carlota M. Bohm.

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

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



ZLM ACQUISITIONS: Trustee Hires Terrie S. Owens as Counsel
----------------------------------------------------------
Terrie S. Owens, the Chapter 11 Trustee of ZLM Acquisitions, LLC,
et al., seeks authority from the U.S. Bankruptcy Court for the
Southern District of Alabama to employ her own firm, Terrie S.
Owens, Attorney at Law, as counsel to the Trustee.

The Trustee requires Terrie S. Owens to represent her in the
Chapter 11 bankruptcy case.

Terrie S. Owens will be paid based upon its normal and usual hourly
billing rates. The firm will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Terrie S. Owens, member of Terrie S. Owens, Attorney at Law,
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.

Terrie S. Owens can be reached at:

     Terrie S. Owens, Esq.
     TERRIE S. OWENS, ATTORNEY AT LAW
     454 Dauphin St.
     Mobile, AL 36602
     Tel: (251) 433-3657

                   About ZLM Acquisitions, LLC

ZLM Acquisitions, LLC and Zeke's Landing Marina, LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S. D.
Ala. Case Nos. 14-00495 and 14-00497) on February 20, 2014. The
petitions were signed by Tom Steber, managing member.

At the time of the filing, ZLM Acquisitions disclosed $2.93 million
in assets and $17.42 million in liabilities. Zeke's Landing
disclosed $4.64 million in assets and $15.93 million in
liabilities.

On June 10, 2016, Terrie S. Owens was appointed as Chapter 11
trustee in the Debtors' cases.



[*] Freshfields Taps Liscio, et al., for Restructuring Practice
---------------------------------------------------------------
Freshfields Bruckhaus Deringer LLP has added Mark Liscio, Madlyn
Primoff and Scott Talmadge to strengthen the firm's global
restructuring practice and continue the expansion of its U.S.
offering.  The partners will be based in the New York office
providing advice to clients globally.

Ryan Boysen, writing for Bankruptcy Law360, relates that
Freshfields hired the team of three bankruptcy and restructuring
pros from Arnold & Porter Kaye Scholer LLP as partners, to bring
the firm's U.S. bankruptcy practice up to speed with its
counterparts in Europe and Asia.

Messrs. Liscio and Talmadge and Ms. Primoff have worked together
for over a decade and will join Freshfields on April 26, 2017.
They are each highly respected in the U.S. market for their
bankruptcy expertise having advised institutional lenders, funds
and investors in connection with many of the most prominent and
complex global bankruptcy and restructuring cases, including recent
cases involving Paragon Offshore Drilling and Arch Coal.

Ken Baird, global head of the Freshfields restructuring practice,
said, "I am absolutely delighted to have the team join the firm.
Mark, Madlyn and Scott each bring market-leading experience in U.S.
bankruptcies and restructurings to our existing international team
of 20 restructuring partners.  With these highly respected,
strategic hires, we are pleased to be able to present a truly
global offering to clients across the restructuring spectrum that
no other firm can match."

Peter Lyons, U.S. managing partner at Freshfields, said, "These
important strategic hires build on our success in the U.S. market.
The notable expertise that Mark, Madlyn and Scott bring to
Freshfields will significantly strengthen and expand the global
reach of the firm's market-leading restructuring practice.  This
established and highly respected team also strategically enhances
our U.S. offering, especially as we look to advise clients involved
in increasingly sophisticated and complex restructurings and
insolvencies."

Freshfields' U.S. practice has more than doubled in size over the
past 10 years and now comprises almost 200 attorneys in total.
Over the past two years alone, Freshfields has appointed more than
10 leading attorneys to its US partnership.

                About Freshfields Bruckhaus  

Freshfields Bruckhaus Deringer LLP -- https://www.freshfields.com/
-- founded in 1743 is a multinational law firm headquartered in
London and a member of the Magic Circle of elite British law firms.
Freshfields is a global law firm with a long-standing track record
of successfully supporting national and multinational corporations,
financial institutions and governments on ground-breaking and
business-critical mandates.


[*] House Democrats Blast Republicans' Financial Choice Act
-----------------------------------------------------------
Evan Weinberger, writing for Bankruptcy Law360, reports that House
Democrats took shots at the Financial Choice Act proposed by House
Financial Services Committee Chairman Jeb Hensarling, R-Texas,
going so far as to call the legislation "immoral" and saying that
their Republican colleagues had forgotten the lessons of the 2008
financial crisis.  Law360 states that the Republican bill would
replace the Dodd-Frank Act.  Law360 relates that the Democrats
called a panel of 11 witnesses at a continuation of a hearing on
the Financial Choice Act last week to take turns tearing into the
bill proposed by House Financial Services Committee Chairman Jeb
Hensarling, R-Texas.


[*] Kevin Cowan & Firm Reach Settlement in Miami Price-Fix Suit
---------------------------------------------------------------
Dorothy Atkins, writing for Bankruptcy Law360, reports that Kevin
D. Cowan and his law firm Shutts & Bowen LLP have reached a
settlement that would resolve antitrust claims alleging that they
helped real estate investors conspire to rig prices of four Miami
land parcels at a bankruptcy auction, according to documents filed
in Florida federal court Friday, April 28.

Law360 relates that if approved, the deal, whose terms haven't yet
been made public, would mark an end to a suit launched by
land-right holder JAWHBS LLC against Mr. Cowan, his law firm, and
estate developers over their involvement in the July 2013
bankruptcy sale of four land parcels in Miami's Brickell
neighborhood.

The November 2015 suit alleges that Cowan and his firm helped one
group of real estate investors, referred to in the complaint as the
Arevalo group, collude with a rival group of investors, called the
Botero group, to suppress the price of the land by more than $10
million, Law360 relays.

JAWHBS is represented by Adam J. Breeden of Breeden & Associates
PLLC and Jerrold Alan Wish of The Wish Law Firm.

Cowan and Shutts & Bowen are represented by Kendall Brindley
Coffey, Kevin Crow Kaplan and David J. Zack of Coffey Burlington
PL. Arevalo is represented by Lawrence Dean Goodman and Caitlin M.
Clarke of Devine Goodman Rasco & Watts-Fitzgerald LLP. Cronig is
represented by Charles M. Tatelbaum, Edward Royce Curtis, Michael
C. Foster and Christina V. Paradowski of Tripp Scott PA.

The case is JAWHBS LLC et al. v. Arevalo et al., case number
1:15-cv-24176, in the U.S. District Court for the Southern District
of Florida.


[*] Troy Zander Joins Cooley as Partner in Debt Finance Practice
----------------------------------------------------------------
Troy Zander has joined Cooley LLP as a partner in the Firm's debt
finance practice.  He was formerly a partner at DLA Piper.

Mr. Zander concentrates his practice on the representation of
lenders and companies in documenting technology, life sciences and
middle-market financing transactions.  He has represented agents,
lenders, participants and companies in credit facilities
aggregating in excess of $35 billion.  Mr. Zander also advises
companies, creditors, committees, trustees and asset purchasers in
bankruptcy proceedings. He has restructured debt in excess of $2.5
billion in federal, state and out-of-court proceedings.

"Troy is very well known in the venture debt space," said Cooley
partner John Hale.  "He has the dominant venture lending practice
in Southern California as well as a substantial presence in
Northern California and along the East Coast.  His practice will
complement all that we have built at Cooley and we could not be
happier to welcome him."

"Cooley has the top venture debt practice in the country -- not to
mention its world class reputation as the go-to firm for the VC
industry overall," Mr. Zander said.  "I'm thrilled to be joining
this winning team."

Mr. Zander is an author and speaker on the subjects of secured
transactions and lending against intellectual property assets.  He
received his JD from the University of San Diego and his BA from
the University of California, San Diego.

Mr. Zander's arrival follows the recent Cooley additions of debt
finance partner Patrick Flanagan, private equity partner Ray
LaSoya, corporate life sciences partner Ryan Sansom and tax partner
Bill Corcoran.

                     About Cooley LLP

Cooley LLP -- https://www.cooley.com/ -- is counsel to 5,000+
private company clients and 350+ investment fund organizations.  In
2016, Cooley advised on 800+ venture financings and 190+ fund
formations.  The Firm advises on all types of fund formations,
including venture capital, fund of funds, private equity,
evergreen, growth equity and other managers at all stages and
sizes, from individual angel funds to billion-dollar institutional
funds.  In 2017, Cooley's San Diego office will be celebrating its
25th anniversary.

Cooley has 900 lawyers across 12 offices in the United States,
China and Europe.


[^] BOND PRICING: For the Week from May 1 to 5, 2017
----------------------------------------------------
  Company                     Ticker  Coupon Bid Price   Maturity
  -------                     ------  ------ ---------   --------

A. M. Castle & Co             CASL     5.250    16.007 12/30/2019
A. M. Castle & Co             CASL     7.000    58.000 12/15/2017
American Eagle Energy Corp    AMZG    11.000     0.933   9/1/2019
Amyris Inc                    AMRS     9.500    49.121  4/15/2019
Amyris Inc                    AMRS     6.500    55.057  5/15/2019
Armstrong Energy Inc          ARMS    11.750    55.260 12/15/2019
Armstrong Energy Inc          ARMS    11.750    56.625 12/15/2019
Avaya Inc                     AVYA    10.500    14.500   3/1/2021
Avaya Inc                     AVYA    10.500    16.000   3/1/2021
BPZ Resources Inc             BPZR     6.500     3.017   3/1/2015
BPZ Resources Inc             BPZR     6.500     3.017   3/1/2049
CEDC Finance Corp
  International Inc           CEDC    10.000    23.875  4/30/2018
Caesars Entertainment
  Operating Co Inc            CZR      5.750    79.000  10/1/2017
Calvert Social Investment
  Foundation Inc              CALVRT   1.000    97.991  5/15/2017
Chassix Holdings Inc          CHASSX  10.000     8.000 12/15/2018
Chassix Holdings Inc          CHASSX  10.000     8.000 12/15/2018
Chukchansi Economic
  Development Authority       CHUKCH   9.750    40.500  5/30/2020
Chukchansi Economic
  Development Authority       CHUKCH   9.750    40.875  5/30/2020
Cinedigm Corp                 CIDM     5.500    28.625  4/15/2035
Claire's Stores Inc           CLE      9.000    46.125  3/15/2019
Claire's Stores Inc           CLE      8.875    11.000  3/15/2019
Claire's Stores Inc           CLE      6.125    41.500  3/15/2020
Claire's Stores Inc           CLE      9.000    46.000  3/15/2019
Claire's Stores Inc           CLE      7.750    14.875   6/1/2020
Claire's Stores Inc           CLE      6.125    40.750  3/15/2020
Claire's Stores Inc           CLE      9.000    46.000  3/15/2019
Claire's Stores Inc           CLE      7.750    14.875   6/1/2020
Cobalt International
  Energy Inc                  CIE      2.625    32.500  12/1/2019
Cumulus Media Holdings Inc    CMLS     7.750    27.500   5/1/2019
Emergent Capital Inc          EMGC     8.500    42.999  2/15/2019
Energy Conversion
  Devices Inc                 ENER     3.000     7.875  6/15/2013
Energy Future Holdings Corp   TXU      6.500    13.500 11/15/2024
Energy Future Holdings Corp   TXU     11.250    30.000  11/1/2017
Energy Future Holdings Corp   TXU     10.875    29.500  11/1/2017
Energy Future Holdings Corp   TXU      9.750    29.250 10/15/2019
Energy Future Holdings Corp   TXU     10.875    29.500  11/1/2017
Energy Future Intermediate
  Holding Co LLC /
  EFIH Finance Inc            TXU     11.250    29.688  12/1/2018
Energy Future Intermediate
  Holding Co LLC /
  EFIH Finance Inc            TXU     11.250    30.000  12/1/2018
Energy Future Intermediate
  Holding Co LLC /
  EFIH Finance Inc            TXU      9.750    29.375 10/15/2019
Fleetwood Enterprises Inc     FLTW    14.000     3.557 12/15/2011
GenOn Energy Inc              GENONE   7.875    89.229  6/15/2017
GenOn Energy Inc              GENONE   9.500    65.665 10/15/2018
GenOn Energy Inc              GENONE   9.500    65.620 10/15/2018
GenOn Energy Inc              GENONE   9.500    65.649 10/15/2018
Global Brokerage Inc          GLBR     2.250    34.000  6/15/2018
Goodman Networks Inc          GOODNT  12.125    40.000   7/1/2018
Gymboree Corp/The             GYMB     9.125     4.250  12/1/2018
Homer City Generation LP      HOMCTY   8.137    38.750  10/1/2019
Horsehead Holding Corp        ZINC    10.500    80.250   6/1/2017
Illinois Power Generating Co  DYN      7.000    33.000  4/15/2018
Illinois Power Generating Co  DYN      6.300    36.625   4/1/2020
Iracore International
  Holdings Inc                IRACOR   9.500    49.750   6/1/2018
Iracore International
  Holdings Inc                IRACOR   9.500    49.750   6/1/2018
IronGate Energy Services LLC  IRONGT  11.000    37.250   7/1/2018
IronGate Energy Services LLC  IRONGT  11.000    36.750   7/1/2018
IronGate Energy Services LLC  IRONGT  11.000    36.750   7/1/2018
IronGate Energy Services LLC  IRONGT  11.000    36.750   7/1/2018
Jack Cooper Holdings Corp     JKCOOP   9.250    37.250   6/1/2020
James River Coal Co           JRCC     7.875     1.383   4/1/2019
Las Vegas Monorail Co         LASVMC   5.500     0.833  7/15/2019
Lehman Brothers Holdings Inc  LEH      2.070     3.326  6/15/2009
Lehman Brothers Holdings Inc  LEH      4.000     3.326  4/30/2009
Lehman Brothers Holdings Inc  LEH      5.000     3.326   2/7/2009
Lehman Brothers Holdings Inc  LEH      1.500     3.326  3/29/2013
Lehman Brothers Holdings Inc  LEH      1.383     3.326  6/15/2009
Lehman Brothers Holdings Inc  LEH      1.600     3.326  11/5/2011
Lehman Brothers Holdings Inc  LEH      2.000     3.326   3/3/2009
Lehman Brothers Inc           LEH      7.500     1.226   8/1/2026
Lumbermens Mutual
  Casualty Co                 KEMPER   9.150     0.891   7/1/2026
MF Global Holdings Ltd        MF       3.375    28.250   8/1/2018
MModal Inc                    MODL    10.750    10.125  8/15/2020
Midstates Petroleum
  Co Inc / Midstates
  Petroleum Co LLC            MPO     10.750     0.472  10/1/2020
Mirant Mid-Atlantic
  Series B Pass
  Through Trust               GENONE   9.125    91.500  6/30/2017
NRG REMA LLC                  GENONE   9.237    82.240   7/2/2017
Nine West Holdings Inc        JNY      6.875    25.646  3/15/2019
Nine West Holdings Inc        JNY      8.250    26.000  3/15/2019
Nine West Holdings Inc        JNY      8.250    24.500  3/15/2019
Nuverra Environmental
  Solutions Inc               NESC    12.500    24.375  4/15/2021
OMX Timber Finance
  Investments II LLC          OMX      5.540     9.000  1/29/2020
Permian Holdings Inc          PRMIAN  10.500    29.250  1/15/2018
Permian Holdings Inc          PRMIAN  10.500    29.250  1/15/2018
Pernix Therapeutics
  Holdings Inc                PTX      4.250    35.288   4/1/2021
Pernix Therapeutics
  Holdings Inc                PTX      4.250    35.288   4/1/2021
Prospect Holding Co LLC /
  Prospect Holding
  Finance Co                  PRSPCT  10.250    48.250  10/1/2018
RAAM Global Energy Co         RAMGEN  12.500     1.750  10/1/2015
Rex Energy Corp               REXX     8.875    42.943  12/1/2020
River Rock
  Entertainment Authority     RIVER    9.000    20.625  11/1/2018
Rolta LLC                     RLTAIN  10.750    22.125  5/16/2018
Samson Investment Co          SAIVST   9.750     7.200  2/15/2020
SquareTwo Financial Corp      SQRTW   11.625     8.000   4/1/2017
SunEdison Inc                 SUNE     5.000    30.000   7/2/2018
SunEdison Inc                 SUNE     2.375     0.938  4/15/2022
SunEdison Inc                 SUNE     2.000     1.125  10/1/2018
SunEdison Inc                 SUNE     3.375     0.938   6/1/2025
SunEdison Inc                 SUNE     0.250     0.938  1/15/2020
SunEdison Inc                 SUNE     2.750     0.938   1/1/2021
SunEdison Inc                 SUNE     2.625     1.125   6/1/2023
TMST Inc                      THMR     8.000    18.500  5/15/2013
TRAC Intermodal LLC /
  TRAC Intermodal Corp        TRAINT  11.000   105.250  8/15/2019
Talos Production LLC /
  Talos Production
  Finance Inc                 TALPRO   9.750    67.750  2/15/2018
Talos Production LLC /
  Talos Production
  Finance Inc                 TALPRO   9.750    67.750  2/15/2018
TerraVia Holdings Inc         TVIA     5.000    42.000  10/1/2019
TerraVia Holdings Inc         TVIA     6.000    67.750   2/1/2018
Terrestar Networks Inc        TSTR     6.500    10.000  6/15/2014
Trans-Lux Corp                TNLX     8.250    20.125   3/1/2012
UCI International LLC         UCII     8.625     6.875  2/15/2019
Vanguard Operating LLC        VNR      8.375    57.250   6/1/2019
Walter Energy Inc             WLTG     9.500     0.314 10/15/2019
Walter Energy Inc             WLTG     8.500     0.834  4/15/2021
Walter Energy Inc             WLTG     9.875     0.834 12/15/2020
Walter Energy Inc             WLTG     9.500     0.314 10/15/2019
Walter Energy Inc             WLTG     9.875     0.834 12/15/2020
Walter Energy Inc             WLTG     9.500     0.314 10/15/2019
Walter Energy Inc             WLTG     9.875     0.834 12/15/2020
Walter Energy Inc             WLTG     9.500     0.314 10/15/2019
Walter Investment
  Management Corp             WAC      4.500    33.500  11/1/2019
iHeartCommunications Inc      IHRT    10.000    67.122  1/15/2018
iHeartCommunications Inc      IHRT     6.875    61.202  6/15/2018
rue21 inc                     RUE      9.000    13.000 10/15/2021
rue21 inc                     RUE      9.000    21.050 10/15/2021


                            *********

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
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Each Tuesday edition of the TCR contains a list of companies with
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share in public markets.  At first glance, this list may look like
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Monthly Operating Reports are summarized in every Saturday edition
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then-ending.

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Point your Web browser to http://TCRresources.bankrupt.com/and use
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                            *********

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
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