TCR_Public/171219.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, December 19, 2017, Vol. 21, No. 352

                            Headlines

21ST CENTURY: Bonafide Business Balks at Contracts for Assumption
99 CENTS: S&P Cuts Senior Notes Rating to D on Distressed Exchange
ACER THERAPEUTICS: Closes $11M Public Offering of Common Stock
ACTIVECARE INC: Chief Financial Officer Robinson Quits
ACTIVECARE INC: Inks Forbearance & Lock-Up Pacts with Debtholders

ADITI HOLDINGS: Hires Danowitz Legal as Bankruptcy Counsel
ADVANCED CONTRACTING: Taps Bond Schoeneck as Special Counsel
ADVANCED EDUCATIONAL: Seeks OK of Cash Use Until March 6
ALERIS INT'L: S&P Cuts CCR to 'B-' on Weak Credit Metrics
ALEVO MANUFACTURING: Proposed Auction Sale of Assets Approved

ALORICA INC: Weak Operating Results Credit Negative, Moody's Says
AMERICAN MIDSTREAM: Moody's Rates $100MM Add-on Notes Caa1
ASULIN GALLERY: Voluntary Chapter 11 Case Summary
ATKORE INT'L: S&P Ups CCR to BB- on Strong Credit Measures
ATLANTIC FABRICATION: Hires Sansone Howell as General Counsel

ATLANTICA DIVERSIFIED: BDO Canada Named as CCAA Monitor
AUTO MASTERS: Cash Use Through Dec. 19 Approved
AVAYA INC: S&P Assigns 'B' CCR Upon Emergence From Bankruptcy
BAILEY'S EXPRESS: Hires Capital Recovery Group as Auctioneer
BALDWIN PARK: Taps Dickman Weston to Collect Accounts Receivable

BEACH DANS: Denny's Good Faith Purchaser of Restaurant
BIOSTAGE INC: Will Raise $4 Million From Private Placement
BOWMAN DAIRY: Private Sale of New Castle Property for $119K Okayed
BRUCE FINDER: Court Confirms Second Amended Plan
BUCHANAN TRAIL: Hires NAI CIR as Real Estate Broker

BUCKEYE PARTNERS: Moody's Withdraws Ba1 Rating on Proposed Notes
C-N-T REDI MIX: Seeks Approval to Use Cash Collateral
CALFRAC HOLDINGS: Moody's Hikes CFR to B3 on Improving Leverage
CASTEX ENERGY: Committee Hires Andrews Kurth Kenyon as Counsel
CASTEX ENERGY: Committee Hires Dacarba as Financial Advisor

CAVALIER REAL ESTATE: Jan. 17 Plan Confirmation Hearing
CENTRAL LAUNDRY: Real Property Sale to Fund Affiliate's Plan
CHARLOTTE RUSSE: Moody's Lowers CFR to Ca After Debt Restructuring
CHARLOTTE RUSSE: S&P Cuts CCR to 'CC' on Announced Exchange Offer
COATES INTERNATIONAL: Obtains $53,000 from Note Offering

COLLEGE PARK: Hires Long & Foster Real Estate as Leasing Agent
CONCORDIA INTERNATIONAL: Comments on Recent Trading Activity
CS360 TOWERS: Chapter 11 Trustee Seeks Access to Cash Collateral
CSP ASSET II: Seeks Permission to Use Double Line Cash Collateral
CTI BIOPHARMA: Will Adopt Corporate Governance Reforms

CUMULUS MEDIA: Dec. 21 Final Hearing on Stock Transfer Protocol
DDR CORP: Fitch Puts BB Preferred Stock Rating on Watch Positive
DDR CORP: Moody's Cuts Pref. Stock Rating to Ba1 on Spinoff
DEALER TIRE: Moody's Hikes CFR to B1; Outlook Stable
DICK CAMPBELL: Has Until Feb. 15 to Exclusively File Plan

DREAM MOUNTAIN RANCH: U.S. Trustee Unable to Appoint Committee
E.B WEAVER: Proposed Sale of Atlanta Property for $83K Approved
ELENA DELGADILLO: Trustee's Sale of Oakland Property for $425K OK'd
ELITE INSULATION: Jan. 8 Hearing on Plan and Disclosures
ENDLESS SALES: Unsecureds to be Paid in Full Over 5 Years

ESBY CORP: Jan. 17 Disclosure Statement Hearing
EXCO RESOURCES: Falls Short of NYSE's $1 Bid Price Requirement
EZRA HOLDINGS: Taps Foxwood as Special Counsel
FIRST CAPITAL: Gets Interim Approval to Use Cash Collateral
FLORIDA COSMETOGYNECOLOGY: Seeks Access to Bizfi Cash Collateral

FNC CORPORATION: Wants Approval to Use Cash Collateral
FOCUS LEARNING: Hires Eric A. Liepins as Bankruptcy Counsel
FOSTER ENTERPRISES: Seeks Permission to Use Cash Until Jan. 27
GANDER MOUNTAIN: Unsecured Creditors' Recovery Unknown Under Plan
GETCHELL AGENCY: Trustee Taps Sweetser as Management Consultant

GLOBAL A&T: Case Summary & 30 Largest Unsecured Creditors
GOLDSTREET AUTOMOTIVE: Wants Plan Filing Extended to April 17
GREER APPLIANCE: Taps Fred Adams as Accountant
HARDES HOLDING: Needs Access to Cash Collateral Until Dec. 20
HEALTH DIAGNOSTIC: S Corporation Status Not Property, Court Says

HORIZON GLOBAL: S&P Alters Outlook to Neg. on Weak Credit Metrics
HUSA INC: Hires Wauson Probus as General Counsel
I-LIGHTING LLC: Needs Additional Time to Exclusively File Plan
IAMGOLD CORP: S&P Affirms 'B+' CCR on Business Risk Revision
IRONCLAD PERFORMANCE: Seeks to Hire BPE&H as Accountant

J&S AUTO: Hires Business Services Unlimited as Bookkeeper
JACKSON RENTAL: Ferretti Buying Cleveland Property for $575K
JONES PRINTING: U.S. Trustee Forms 2-Member Committee
L & E RANCH: Hires Kessner Umebayashi Bain & Matsunaga as Counsel
LADDCO LLC: U.S. Trustee Unable to Appoint Committee

LAKESHORE PROPERTIES: January 11 Disclosure Statement Hearing
LECTRUS CORPORATION: Taps Baker Donelson as Legal Counsel
LITE SOLAR: Has Until Jan. 27 to Exclusively File Plan
M & G USA: Jan. 29 & March 8 Auction of Assets Set
MAGUMO CORP: Court Conditionally Approves Disclosure Statement

MAHIPAL RAVIPATI: Gamble Buying 2013 Mercedes ML350 for $28K
MALLARD'S LANDING: Jan. 11 Disclosure Statement Hearing
MANN REALTY: Jan. 25 Disclosure Statement Hearing
METROPOLITAN DIAGNOSTIC: Seeks to Hire J & S as Accountant
MICHAEL A. GRAL: Peter Margolis Estate Removed as Committee Member

MISSION RECREATION: Taps Sader Law Firm as Legal Counsel
MOSADI LLC: U.S. Trustee Unable to Appoint Committee
MRI INTERVENTIONS: OKs Director Compensation Plan Revision
NAKED BRAND: Lowers Net Loss to $900,000 in Third Quarter
NEOPS HOLDINGS: January 18 Plan Confirmation Hearing

NEOPS HOLDINGS: Miscellaneous Secured Claims Removed in Latest Plan
ONE HORIZON: Will Acquire Social-Media Platform 123Wish
ONE HORIZON: Zhanming Wu Hikes 52.99% Stake as of Nov. 27
OPC MARKETING: Can Continue Using Cash Collateral Until March 2018
ORWELL TRUMBULL: Hires Forbes Law as Bankruptcy Counsel

PAL HEALTH: PR Manufacturing Buying Assets for $275K
PREMIER INVESTMENT: Taps J.P. Weigand as Real Estate Broker
PROTEA BIOSCIENCES: Proposes to Sell or Abandon De Minimis Assets
PROTEA BIOSCIENCES: Seeks Approval on $475K Financing, Cash Use
PS SYSTEMS: U.S. Trustee Unable to Appoint Committee

REBECCA SHIRLEY: Selling Crittenden Real & Personal Property
REGIS GALERIE: Amended Lease Contract with Grand Canal Approved
RELIABLE HUMAN: U.S. Trustee Unable to Appoint Committee
ROLLING HILLS: U.S. Trustee Unable to Appoint Committee
RUMSEY LAND: Taps Haddon Morgan as Special Litigation Counsel

RYCKMAN CREEK: Sandton Uinta to Sponsor Ch. 11 Plan
SAUK PRAIRIE: Moody's Affirms B1 Rating; Outlook Negative
SHAMROCK ROOFING: Hires MiddletonRaines+Zapata as Accountant
SHIEKH SHOES: Seeks to Hire KGI as Financial Advisor
SHIEKH SHOES: Taps DJM Realty as Real Estate Lease Consultant

SHIEKH SHOES: Taps SulmeyerKupetz as Legal Counsel
SLOOP PROPERTIES: Seeks Authorization to Use Cash Collateral
SOURCINGPARTNER INC: Case Summary & 20 Largest Unsecured Creditors
SOUTHWORTH CO: Sale of Turner Falls Assets for $4M Approved
STOLLINGS TRUCKING: Sale of Equipment to River for $205K Approved

TERVITA CORP: S&P Raises CCR to 'B' on Improving Credit Metrics
TOMS SHOES: Moody's Lowers CFR & $306.5MM Loan Rating to Caa3
TOP TIER SITE: Taps Baker Braverman as Special Counsel
TOYS "R" US: Initiates CVA Process in United Kingdom
TOYS "R" US: Wants Exclusive Plan Filing Deadline Moved to July 15

TRIBE BUYER: Moody's Lowers Ratings on 1st Lien Loans to B2
VERTIV INTERMEDIATE: Moody's Affirms B2 Corporate Family Rating
VIRGIN ISLANDS WAPA: S&P Retains Debt Ratings on Watch Negative
VORNADO REALTY: Fitch Rates Series M Preferred Stock 'BB+'
WALL ST. RECYCLING: Taps Bober Markey Fedorovich as Accountant

WARWICK PROPERTIES: Real Property Sale to Fund Plan Payments
WELLMAN DYNAMICS: Dec. 21 Assets Sale Hearing/Status Conference Set
WELLMAN DYNAMICS: Sale of All Assets to Penion/Baker Approved
WIGGINTON ENTERPRISES: U.S. Trustee Unable to Appoint Committee
WILLIAMS FINANCIAL: Green Tek Buying Computer Equipment for $12K

WILLIAMS FINANCIAL: NSC Buying Furniture & Computer Eqpt. for $10K
WINDSTREAM SERVICES: Fitch Rates New Unsec. Notes Due 2024 'B/RR4'
WOOD COUNTY HOSPITAL: Moody's Cuts Revenue Bonds Rating to Ba1
WR GRACE: S&P Alters Outlook to Negative on Weaker Credit Metrics
ZENITH ENERGY: Fitch Assigns 'B' First-Time IDR; Outlook Stable

[^] Large Companies with Insolvent Balance Sheet

                            *********

21ST CENTURY: Bonafide Business Balks at Contracts for Assumption
-----------------------------------------------------------------
BankruptcyData.com reported that Bonafide Business Associates filed
with the U.S. Bankruptcy Court an objection to 21st Century
Oncology Holdings' schedule of assumed executory contracts and
unexpired leases included in the Company's Plan Supplement. The
objection asserts, "Bonafide would very much like its Lease to be
assumed consistent with the Debtors' Plan. The default zero-dollar
cure proposal for nearly all of the Debtors' contracts and leases
is inconsistent with both the uncured pre-petition defaults and the
Proofs of Claim previously filed in these cases, and there appears
to have been no attempt to reconcile actual cure amounts prior to
filing the Assumption Schedule. The Bonafide Lease provides the
Leasee shall indemnify and hold harmless the Lessor for any legal
proceedings. With respect to the assumption of Bonafide's Lease,
Bonafide is owed a moderate amount of attorneys' fees for its
representation in this matter and the Debtors must indemnify those
amounts as part of any cure prior to assumption."

                 About 21st Century Oncology

21st Century Oncology Holdings, Inc., is a global provider of
integrated cancer care services.  As of March 31, 2017, the company
operated 179 treatment centers, including 143 centers located in 17
U.S. states and 36 centers located in seven countries in Latin
America.

21st Century and 59 U.S. affiliates filed Chapter 11 petitions
under the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No. 17-22770)
on May 25, 2017.  At the time of the filing, the Debtors estimated
their assets and debt at $1 billion to $10 billion.

The cases are pending before the Hon. Judge Robert D. Drain.

Lorenzo Marinuzzi, Esq., at Morrison & Foerster LLP, serves as the
Debtors' bankruptcy counsel.  Kurtzman Carson Consultants LLC is
the Debtors' claims and noticing agent.

On June 8, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee has
tapped Morrison & Foerster LLP as counsel and Berkeley Research
Group, LLC, and financial advisor.


99 CENTS: S&P Cuts Senior Notes Rating to D on Distressed Exchange
------------------------------------------------------------------
S&P Global Ratings said that it has lowered its issue-level rating
on U.S.-based dollar store retailer 99 Cents Only Stores LLC's
senior unsecured notes to 'D' from 'CC'. The rating action follows
the company's announcement that the exchange offer to existing
holders of the company's 11% senior unsecured notes has been
completed. As part of the exchange, non-sponsor affiliate
noteholders have received new 13% cash/PIK notes due 2022, while
sponsor affiliate noteholders have received preferred stock issued
by the company's direct parent, Number Holdings Inc. S&P views the
transaction as tantamount to default because in its view investors
are receiving less than what was promised on the original
security.

The corporate credit rating on 99 Cents Only remains 'SD'. S&P
expects to review the corporate credit rating and issue-level
ratings over the next several days following its assessment of the
company's revised capital structure and liquidity position.

Ratings List

  99 cents only stores LLC
   Corporate Credit Rating               SD

                                                 To      From
  Rating Downgraded; Recovery Rating Unchanged

  Senior Unsecured  
  $250 mil 11.00% notes due 2019                 D        CC


ACER THERAPEUTICS: Closes $11M Public Offering of Common Stock
--------------------------------------------------------------
Acer Therapeutics Inc. has closed the underwritten public offering
of 916,667 shares of its common stock at a price to the public of
$12.00 per share.  The gross proceeds to Acer from this offering
were $11.0 million, before deducting the underwriting discount and
other estimated offering expenses. All of the shares in the
offering were sold by Acer.  In addition, Acer has granted the
underwriters a 30-day option to purchase up to an additional
137,500 shares of common stock.

Acer intends to use the net proceeds from this offering to fund its
research and development efforts, to seek regulatory approval for
EDSIVO, to invest in pre-commercial activities for EDSIVO and for
general corporate purposes, including working capital and other
general and administrative purposes.

William Blair & Company, L.L.C. acted as sole book-running manager
of the offering. H.C. Wainwright & Co. acted as lead manager of the
offering.

The shares of common stock were offered by Acer pursuant to its
shelf registration statement on Form S-3 previously filed and
declared effective by the Securities and Exchange Commission.  The
offering was made only by means of a prospectus supplement and an
accompanying prospectus.  Copies of the final prospectus supplement
and the accompanying prospectus may be obtained from William Blair
& Company, L.L.C., Attention: Prospectus Department, 150 North
Riverside Plaza, Chicago, IL 60606; Telephone: (800) 621-0687 or by
email at prospectus@williamblair.com.

                     About Acer Therapeutics

Headquartered in Newton, MA, Acer Therapeutics, Inc. --
http://www.acertx.com/-- is a pharmaceutical company focused on
the acquisition, development and commercialization of therapies for
patients with serious rare and ultra-rare diseases with critical
unmet medical need.  Acer's late-stage clinical pipeline includes
two candidates for severe genetic disorders for which there are few
or no FDA-approved treatments: EDSIVO (celiprolol) for vEDS, and
ACER-001 (a fully taste-masked, immediate release formulation of
sodium phenylbutyrate) for urea cycle disorders (UCD) and Maple
Syrup Urine Disease (MSUD).  There are no FDA-approved drugs for
vEDS and MSUD and limited options for UCD, which collectively
impact more than 4,000 patients in the United States.  Acer's
product candidates have clinical proof-of-concept and mechanistic
differentiation, and Acer intends to seek approval for them in the
U.S. by using the regulatory pathway established under section
505(b)(2) of the Federal Food, Drug, and Cosmetic Act, or FFDCA,
that allows an applicant to rely for approval at least in part on
third-party data, which is expected to expedite the preparation,
submission, and potential approval of a marketing application.

On Sept. 19, 2017, Acer Therapeutics Inc. completed the merger with
Opexa Therapeutics, Inc., under which the stockholders of Acer
(including investors in a financing that closed concurrently with
the merger) become holders of 88.8% of combined company's
outstanding common stock, with Opexa shareholders retaining 11.2%.

Opexa incurred a net loss of $7.98 million for the year ended Dec.
31, 2016, compared to a net loss of $12.01 million for the year
ended Dec. 31, 2015.  As of Sept. 30, 2017, the Company had $17.01
million in total assets, $2.25 million in total liabilities and
$14.76 million in total stockholders' equity.

Malonebailey, LLP -- http://www.malonebailey.com/-- in Houston,
Texas, issued a "going concern" qualification on the consolidated
financial statements for the year ended Dec. 31, 2016, citing that
the Company has incurred recurring losses, negative operating cash
flows and an accumulated deficit that raise substantial doubt about
its ability to continue as a going concern.

Acer Therapeutics said in its quarterly report for the period ended
Sept. 30, 2017, that the Company has experienced recurring losses
since inception.

"The Company plans to raise capital through equity and/or debt
financings.  There is no assurance, however, that the Company will
be able to raise sufficient capital to fund its operations on terms
that are acceptable, or that its operations will ever be
profitable.
  
"There is substantial doubt about the Company's ability to continue
as a going concern within one year after the date that the
accompanying financial statements are available to be issued and
these financial statements do not include any adjustments relating
to the recoverability of recorded asset amounts that might be
necessary as a result of the above uncertainty.  Based on available
resources, the Company believes that its cash and cash equivalents
currently on hand are sufficient to fund its anticipated operating
and capital requirements through the first half of 2018."


ACTIVECARE INC: Chief Financial Officer Robinson Quits
------------------------------------------------------
Mr. Eric Robinson voluntarily has resigned as chief financial
officer, secretary and in-house counsel, and all other positions
with ActiveCare, Inc. to which he has been assigned regardless of
whether he served in that capacity.  Mr. Robinson's resignation was
not as a result of any disagreements with the Company, according to
a Form 8-K filed with the Securities and Exchange Commission.

In addition, Jeffrey Peterson voluntarily resigned as chairman of
the Board of Directors, while acknowledging that he will continue
to serve the Company as a director and executive vice president.

Mr. Robert J. Welgos and Mr. Bradley Robinson voluntarily resigned
as members of the Board and all other positions with the Company to
which they may have been assigned, regardless of whether they
served in such capacity, effective immediately.  Mr. Welgos and Mr.
Robinson's resignations were not as a result of any disagreements
with the Company.

                        Board Appointment

In connection with a bridge financing, certain investors were able
to nominate a director to fill a vacancy on the Company's Board and
nominated Issaac Onn.  Effective Dec. 11, 2017, the Company
appointed Isaac Onn as a member of the Board of Directors.  The
Board believes that Mr. Onn's prior management experience and
experience serving on public company boards make him ideally
qualified to assist the Company.

Mr. Isaac Onn, B.Sc., LLB, has been the chief executive officer and
treasurer at Ness Energy of Israel Inc. since 2008.  Mr. Onn served
as the chief executive officer and a partner of Erez Tal Bar -
Fueling Services Ltd., from 2001 to 2008.  He has been a director
of Intellect Neurosciences Inc., since May 2010.  Mr. Onn is also
currently an outside director of CYBRA Corporation, a position he
has held since December 2011.  Mr. Onn served as a director of
Diversified Senior Services, Inc., a developer and manager of low
and moderate income senior housing and assisted living facilities.
Further, Mr. Onn has served as director of Erez-Tal-Bar Ltd
(Israel), IPA, Fuel Services Ltd (Israel), Diversified Senior
Services (USA), Airtrax Inc. (USA), Seeworld, Inc. (USA), Aprecia,
Inc. (USA), Ness Energy of Israel Inc. (USA) and Intellect
Neurosciences, Inc. (USA).  Mr. Onn received his degree in
marketing management  from the Tel-Aviv College of Management and
his LLB, Bachelor of Law degree from Ono Academic Law School in
Israel.  He is a member of the Israel Bar Association.

                  Appointment of Chairman and CEO

Effective as of Dec. 11, 2017, Mr. Mark J. Rosenblum joined the
Company as chief executive officer and Chairman of the Board,
following a one-month consultancy with the Company.  Most recently
Mr. Rosenblum was the managing director of CFO Services with Brio
Financial Group, a financial services firm from January 2016 to
Dec. 10, 2017.  From August 2014 to September 2015 Mr. Rosenblum
was the chief financial officer for Urigen Pharmaceuticals, Inc., a
public company developing innovative products to ameliorate the
cause and symptoms associated with urological ailments.  From
January 2010 through March 2014, Mr. Rosenblum was the chief
financial officer, senior vice president and secretary of Advaxis,
Inc., a publicly traded clinical development stage biotechnology
company focused on the discovery, development and commercialization
of Lm-LLO immunotherapies to treat cancers and infectious diseases.
From 2005 until January 2010, Mr. Rosenblum was the chief
financial officer of Hemobiotech, Inc., a public company primarily
engaged in the commercialization of human blood substitute
technology. From August 1985 through June 2003, Mr. Rosenblum was
employed by Wellman, Inc. (NYSE:WLM) (now DAK Americas), a public
chemical manufacturing company.  Between 1996 and 2003, Mr.
Rosenblum was the chief accounting officer, vice president and
controller at Wellman, Inc.  Mr. Rosenblum holds both a Masters in
Accountancy and a B.S. degree (Accounting) from the University of
South Carolina. Mr. Rosenblum is a member of the American Institute
of Certified Public Accountants and was a licensed Certified Public
Accountant for over 30 years.

              Appointment of Executive Vice President

Upon his resignation from his positions as Chairman and Chief
Executive Officer, Mr. Peterson was appointed to serve as the
Company's executive vice president and will remain on the board of
directors.

In connection with Mr. Rosenblum's appointment as the Company's
chief executive officer, on Dec. 11, 2017, the Company and Mr.
Rosenblum finalized the terms of his employment and entered into an
employment agreement.  Mr. Rosenblum will have those duties,
responsibilities and authority which will include, but not be
limited to the responsibility for the overall management, direction
and strategy of the Company.

The Company will pay Mr. Rosenblum a salary at a rate of $300,000
per year.  The Initial Base Salary will increase to an annual rate
of $360,000 upon the Company closing a financing of at least
$5,000,000.  Mr. Rosenblum will be eligible for an annual
performance-based cash bonus of up to 100% of the Base Salary.

The Rosenblum Employment Agreement is for a term of three years and
will be automatically renewed for one year periods, unless
otherwise terminated by the Company or Mr. Rosenblum.  Upon
execution of the Rosenblum Employment Agreement the Company agreed
to issue restricted shares equal to $300,000 valued at the offering
price of the next equity offering of the Company and an option to
purchase an aggregate $600,000 valued at the offering price of the
next equity offering of the Company at an exercise price equal to
the market price for the next equity offering of the Company.
One-third of these Options will vest immediately, another third on
the first anniversary of the Rosenblum Employment Agreement, and
the final third on the second anniversary of the Rosenblum
Employment Agreement.  The RSUs will vest 50% immediately upon
issuance and 25% on each of the first and second anniversaries of
the Rosenblum Employment Agreement.

If the Company terminates Mr. Rosenblum's employment without just
cause or if Mr. Rosenblum's employment is terminated due to
Disability, Mr. Rosenblum will be entitled to receive, in addition
to any accrued and unpaid Base Salary, plus any accrued but unused
vacation time and unpaid expenses that have been earned as of the
date of such termination, the following severance payments:

   (i) equal monthly installments at the applicable Base Salary
       rate then in effect, as determined on the first day of the
       calendar month immediately preceding the day of
       termination, to be paid beginning on the first day of the
       month following such termination and continuing until the
       later of (A) the expiration of the Term or (B) the
       expiration of (i) six months following the effective
       termination date; provided, however, that if the Company
       terminates the Agreement without Just Cause (as defined in
       the Rosenblum Employment Agreement) within six months of  
       the effective date, then Mr. Rosenblum will only be
       entitled to three months of severance instead of six
       months; and

  (ii) during the Severance Period (as defined in the Rosenblum
       Employment Agreement), health and life insurance benefits
       substantially similar to those which Mr. Rosenblum was
       receiving or entitled to receive immediately prior to    
       termination; provided, however, such insurance benefits
       will be reduced to the extent comparable benefits during
       such period following Mr. Rosenblum's termination, and any
       benefits actually received will be reported by Mr.
       Rosenblum to the Company.

                       About ActiveCare

South West Valley City, Utah-based ActiveCare, Inc., develops and
markets products for monitoring the health of and providing
assistance to mobile and homebound seniors and the chronically ill.
ActiveCare is organized into three businesses.  The Stains and
Reagents segment is engaged in the business of manufacturing and
marketing medical diagnostic stains, solutions and related
equipment to hospitals and medical testing labs.  The CareServices
segment is engaged in the business of developing, distributing and
marketing mobile health monitoring and concierge services to
distributors and customers.  The Chronic Illness Monitoring segment
is primarily engaged in the monitoring of diabetic patients on a
real time basis.

ActiveCare incurred a net loss attributable to common stockholders
of $16.33 million for the year ended Sept. 30, 2016, following a
net loss attributable to common stockholders of $12.82 million for
the year ended Sept. 30, 2015.  The Company's balance sheet at
March 31, 2017, showed $2.81 million in total assets, $31.55
million in total liabilities, and a total stockholders' deficit of
$28.74 million.

Tanner LLC, in Salt Lake City, Utah, issued a "going concern"
opinion on the consolidated financial statements for the year ended
Sept. 30, 2016, citing that the Company has recurring losses,
negative cash flows from operating activities, negative working
capital, negative total equity, and certain debt that is in
default.  These conditions, among others, raise substantial doubt
about its ability to continue as a going concern.


ACTIVECARE INC: Inks Forbearance & Lock-Up Pacts with Debtholders
-----------------------------------------------------------------
ActiveCare, Inc., has entered into forbearance and lock up letter
agreements with four debt holders which currently hold convertible
debentures in the aggregate amount of $3,779,879, whereby the Debt
Holders agreed that, without prior written consent of the Company,
they will not, directly or indirectly, (i) offer for sale, sell,
pledge, or otherwise transfer or dispose of any shares of Common
Stock or securities convertible into or exercisable or exchangeable
for Common Stock, (ii) enter into any swap or other derivatives
transaction that transfers to another, in whole or in part, any of
the economic benefits or risks of ownership of shares of Common
Stock, whether any such transaction is to be settled by delivery of
Common Stock or other securities, in cash or otherwise, (iii)
except as provided for, make any demand for or exercise any right
or cause to be filed a registration statement, including any
amendments thereto, with respect to the registration of any shares
of Common Stock or securities convertible into or exercisable or
exchangeable for Common Stock or any other securities of the
Company, or (iv) publicly disclose the intention to do any of the
foregoing for a period of the earlier of (a) May 5, 2018 or (2) the
consummation of a qualified offering, herein deemed as an offering
by the Company of $3,000,000 or more.

Additionally, the Debt Holders agreed that, that they will forbear
from enforcing their rights and remedies against any defaults which
may exist historically, currently or in the future through June 5,
2018 under the Existing Loan Documents.

The Forbearance and Lock-Up Agreements automatically terminate upon
the earlier of (i) inability to raise a minimum of $550,000 in
capital on or before Dec. 31, 2017; (ii) June 5, 2018; or (iii) the
consummation of a qualified offering of at least $3,000,000 by the
Company.

                   $600,000 Bridge Financing

Effective Dec. 11, 2017, ActiveCare, Inc., entered into a
Securities Purchase Agreement with four accredited investors,
including the Company's new Chief Executive Officer, Mark Rosenblum
in connection with the closing of a bridge financing in the gross
amount of $600,000.  Pursuant to the Purchase Agreement, the
Investors purchased from the Company (i) Promissory Notes in the
aggregate principal amount of $631,578 due and payable six months
from the Effective Date and (ii) Common Stock Purchase Warrants,
exercisable for five years from the date of issuance, to purchase
up that certain amount of shares with an aggregate exercise amount
equal to $600,000 at an exercise price per share equal to the
lesser of (i) 80% of the per share price of common stock in the
companies contemplated private placement of securities of up to
$5,000,000, contemplated to take place within six months of the
effective date (ii) $3.00 per share, (iii) 80% of the offering
price in the Private Placement (if applicable), or (iv) 80% of the
exercise price of any warrants issued in the Private Placement, in
each case subject to adjustment.  The Notes were issued in favor of
the Investors with an original issue discount equal to five
percent.

Additionally, pursuant to the Purchase Agreement, the Company will
issue the Investors Common Stock worth 30% of the purchase price
paid by each Investor on the 5th trading day after the pricing of
the Private Placement, but in no event later than six months from
the Effective Date.  The Origination Dollar amount will divided by
the lowest of (i) $3.00 (subject to adjustment for stock splits),
(ii) 80% of the common stock offering price in the Private
Placement, (iii) 80% of the offering price of the Private Placement
(if applicable), or (iv) 80% of the exercise price of any warrants
issued in the Private Placement.

At the closing of the Private Placement the Note will automatically
convert into a subscription into the Private Placement in an amount
equal to 125% of the Note balance, subject to certain conditions.

If the Company fails to repay the balance due under the Note on its
Maturity the Investors have the right, at any time, at their
election, to convert all or part of the outstanding and unpaid
principal sum and accrued interest (and any other fees) into shares
of fully paid and non-assessable shares of Common Stock of the
Company pursuant to the following conversion formula: number of
shares receivable upon conversion equals the dollar amount being
converted divided by the Conversion Price.  The Conversion Price is
the lesser of $3.00 (subject to adjustment for stock splits) or 60%
of the lowest trade price in the 25 trading days. Further, in the
event of any default, the outstanding principal amount of the
Notes, plus accrued but unpaid interest, liquidated damages, fees
and other amounts owing in respect thereof through the date of
acceleration, will become, at the Investor's election, immediately
due and payable in cash at the Mandatory Default Amount.  The
Mandatory Default Amount means the Investor's choice of (this
choice may be made at any time without presentment, demand, or
notice of any kind): (i) the Note Balance divided by the Conversion
Price on the date of the default multiplied by the closing price on
the date of the default; or (ii) the Note Balance divided by the
Conversion Price on the date the Mandatory Default Amount is either
(a) demanded or (b) paid in full, whichever has a lower Conversion
Price, multiplied by the closing price on the date the Mandatory
Default Amount is either (a) demanded or (b) paid in full,
whichever has a higher closing price; or (iii) 150% of the Note
Balance.

If, at any time the Note is outstanding, the Company issues a
Variable Security, then in such event the Investors will have the
right to convert all or any portion of the outstanding balance of
the Notes into shares of Common Stock on the same terms as granted
in any applicable Variable Security issued by the Company.

                        About ActiveCare

South West Valley City, Utah-based ActiveCare, Inc., develops and
markets products for monitoring the health of and providing
assistance to mobile and homebound seniors and the chronically ill.
ActiveCare is organized into three businesses.  The Stains and
Reagents segment is engaged in the business of manufacturing and
marketing medical diagnostic stains, solutions and related
equipment to hospitals and medical testing labs.  The CareServices
segment is engaged in the business of developing, distributing and
marketing mobile health monitoring and concierge services to
distributors and customers.  The Chronic Illness Monitoring segment
is primarily engaged in the monitoring of diabetic patients on a
real time basis.

ActiveCare incurred a net loss attributable to common stockholders
of $16.33 million for the year ended Sept. 30, 2016, following a
net loss attributable to common stockholders of $12.82 million for
the year ended Sept. 30, 2015.  The Company's balance sheet at
March 31, 2017, showed $2.81 million in total assets, $31.55
million in total liabilities, and a total stockholders' deficit of
$28.74 million.

Tanner LLC, in Salt Lake City, Utah, issued a "going concern"
opinion on the consolidated financial statements for the year ended
Sept. 30, 2016, citing that the Company has recurring losses,
negative cash flows from operating activities, negative working
capital, negative total equity, and certain debt that is in
default.  These conditions, among others, raise substantial doubt
about its ability to continue as a going concern.


ADITI HOLDINGS: Hires Danowitz Legal as Bankruptcy Counsel
----------------------------------------------------------
Aditi Holdings, LLC seeks approval from the United States
Bankruptcy Court Northern District of Georgia (Rome) to employ
Danowitz Legal, P.C. as bankruptcy counsel.

The Debtor needs Danowitz Legal, P.C. to provide legal services
which may be necessary in the administration of the Chapter 11
case, including preparation or amendment of schedules,
representation in contested matters and adversary proceedings,
preparation of a plan of reorganization and disclosure statement,
and other matters which may arise during the administration of this
case.

The firm's Edward F. Danowitz attests that neither he nor any
member or associate of Danowitz Legal, P.C., represents any
interest adverse to the bankruptcy estate, the trustee or the
Debtor in the matters upon which the law firm is to be engaged, and
he believes that Danowitz Legal, P.C. is a "disinterested person"
within the meaning of sections 101 and 327 of the Bankruptcy Code.

Danowitz's standard hourly rates are:

     Edward F. Danowitz   $350.00
     Associate Attorney   $275.00
     Paralegal            $110.00

The Attorney can be reached through:

     Edward F. Danowitz, Esq.
     Danowitz Legal, P.C.
     300 Galleria Parkway NW, Suite 960
     Atlanta, GA 30339
     Tel: 770-933-0960
     Email: Edanowitz@DanowitzLegal.com

                       About Aditi Holdings

Based in Rome, Georgia, Aditi Holdings, LLC, filed as a "Single
Asset Real Estate."  The company owns in fee simple interest a real
property located at 1610 Martha Berry Blvd, Rome, GA 30165-1622,
with an appraised value of $2.20 million.

Aditi Holdings filed a Chapter 11 petition (Bankr. N.D. Ga Case
No.: 17-42876) on December 4, 2017. The petition was signed by
Leigh Barrell, managing member.

Edward F. Danowitz, Esq. at Danowitz Legal, P.C. represents the
Debtor as counsel.

At the time of filing, the Debtor estimated $2.20 million in assets
and $1.74 million in liabilities.


ADVANCED CONTRACTING: Taps Bond Schoeneck as Special Counsel
------------------------------------------------------------
Advanced Contracting Solutions, LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of New York to retain
Bond Schoeneck & King, PLLC as special counsel.

The firm has served as the Debtor's counsel in the consolidated
actions filed in the U.S. District Court for the Southern District
of New York entitled Terrence Moore et al. v. Navillus Tile, Inc.
et al. (Case No. 14 cv-08326).

Prior to the petition date, the district court issued a decision
which resulted in entry of a judgment in the amount of $73.4
million against the Debtor.  The Debtor intends to pursue an appeal
from the district court's decision and wants to retain Bond
Schoeneck to prosecute the appeal.

Bond Schoeneck's hourly rates range from $380 to $590 for partners,
$210 to $335 for associates, and $195 to $260 for paralegals and
law clerks.  The attorneys representing the Debtor are:

     Louis DiLorenzo     $550
     Michael Collins     $480
     Tyler Hendry        $335

The firm has agreed to cap its fees at $175,000.

Louis DiLorenzo, Esq., does not hold or represent any interest
adverse to the Debtor and its estate.

The firm can be reached through:

     Louis P. DiLorenzo, Esq.
     Bond Schoeneck & King, PLLC
     600 Third Avenue, 22nd Floor
     New York, NY 10016-1915
     Phone: (646) 253-2300 / (315) 218-8315
     Fax: (646) 253-2301
     Email: ldilorenzo@bsk.com

               About Advanced Contracting Solutions

Advanced Contracting Solutions, LLC -- http://www.acsnyllc.com/--
is a large open-shop concrete foundation and concrete
super-structure contractor.  The Debtor sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Case No.
17-13147) on Nov. 6, 2017.  Judge Sean H. Lane presides over the
case.

At the time of the filing, the Debtor disclosed that it had
estimated assets of $10 million to $50 million and liabilities of
$50 million to $100 million.

Tracy L. Klestadt, Esq., Brendan M. Scott, Esq., and Fred Stevens,
Esq., at Klestadt Winters Jureller Southard & Stevens, LLP, serve
as the Debtor's bankruptcy counsel.

On December 8, 2017, the U.S. Trustee for Region 2 appointed an
official committee of unsecured creditors.


ADVANCED EDUCATIONAL: Seeks OK of Cash Use Until March 6
--------------------------------------------------------
Advanced Educational Products, Inc., seeks authority from the U.S.
Bankruptcy Court for the Western District of New York to continue
using cash collateral in the ordinary course of business, in
accordance with (a) the emergency budget covering the period
through Dec. 12, 2017, (b) the interim budget covering weeks the
period through Jan. 2, 2018, and (c) the final 13-week budget
covering the period through March 6, 2018.

Prior to the Petition Date, the Debtor used cash collateral in the
ordinary course of business to pay its ongoing operating costs and
payroll obligations, the latter of which are called in to the
Debtor's payroll processing company during the week and covering
the prior week through Saturday, and then payable each Friday.
Accordingly, to maintain the liquidity necessary to administer this
Chapter 11 case and continue its operations in the ordinary course
of business, the Debtor needs access to cash collateral.

As of the Petition Date, the Debtor was indebted to the following
creditors holding secured claims that are or may be liens against
cash and accounts:

      (a) TFS RT, Inc., which is owed in the aggregate amount of
approximately $624,000;

      (b) American Express Bank, FSB, which is owed in the
aggregate amount of approximately $73,814; and

      (c) Foxii Funding, Inc., which is owed in the aggregate
amount of approximately $325,000.  

In exchange for the use of cash collateral, the Debtor proposes to
grant Adequate Protection to TFS, AMEX and Foxii in the form of
roll-over or replacement liens granting security to the same
extent, to the same relative priority, and with respect to the same
assets as served as collateral for the TFS Prepetition
Indebtedness, the AMEX Prepetition Indebtedness and the Foxii
Prepetition Indebtedness to the extent the cash collateral is
actually used, without the need of any further recordation to
perfect such liens or security interests.

The Debtor will also provide adequate protection in the form of
monthly cash payments, as follows:

     (a) The Debtor's prepetition invoices against which extensions
of credit have been made under the TFS Loan Documents to be
collected in full and retained by TFS out of the TFS Wells Fargo
Account in reduction of the TFS Prepetition Indebtedness, until
paid in full. The Debtor's prepetition invoices against which
extensions of credit were not made under the TFS Credit Facility to
be immediately turned over by TFS to the Debtor out of the TFS
Wells Fargo Account. Postpetition invoices of the Debtor will not
be directed to the TFS Wells Fargo Account, but rather will be paid
directly to the Debtor.

     (b) $1,497 per month to AMEX, representing the balance of the
AMEX Prepetition Indebtedness, amortized over a period of 60 months
at 8% interest per annum; and

     (c) $6,590 per month to Foxxi, representing the balance of the
Foxii Prepetition Indebtedness, amortized over a period of 60
months at 8% interest per annum.

A full-text copy of the Debtor's Motion is available at:

              http://bankrupt.com/misc/nywb17-12576-7.pdf

                About Advanced Educational Products

Based in Buffalo, New York, Advanced Educational Products, Inc. --
http://www.aepbooks.com/-- is a HUBZone Certified Small Business
Concern and New York State contractor offering book and multimedia
acquisition services to public and private institutions worldwide.
Established in 1992, the company offers a comprehensive suite of
fulfillment services tailored to meet the needs of government and
institutional customers and their unique ordering and reporting
requirements.  The company's gross revenue amounted to $16.32
million in 2016 and $16.87 million in 2015.  Kenneth A. Pronti
holds a 100% shareholder interest in Advanced, and is its sole
office and director.

Advanced Educational Products, based in Buffalo, NY, filed a
Chapter 11 petition (Bankr. W.D.N.Y. Case No. 17-12576) on Dec. 4,
2017.  In its petition, the Debtor disclosed $2.18 million in
assets and $6.54 million in liabilities.

The Hon. Carl L. Bucki presides over the case.

Arthur G. Baumeister, Jr., Esq., at Baumeister Denz, LLP, serves as
bankruptcy counsel.


ALERIS INT'L: S&P Cuts CCR to 'B-' on Weak Credit Metrics
---------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating on
Cleveland-based Aleris International Inc. to 'B-' from 'B'. The
outlook is stable.

S&P said, "At the same time, we lowered our issue-level ratings on
the company's 9.5% $800 million senior secured notes due 2021 to
'B-' from 'B'. The recovery rating is '3', indicating our
expectation for meaningful (50%-70%; rounded estimate: 55%)
recovery prospects in the event of a payment default. We also
lowered our issue-level rating on its 7.875% $500 million
(approximately $436 million outstanding) senior unsecured notes due
2020 to 'CCC+' from 'B-'. The recovery rating is '5', indicating
our expectation for modest (10%-30%; rounded estimate: 10%)
recovery prospects in the event of a payment default.

"The downgrade reflects our view that Aleris will generate weak
credit metrics over the next 12 months, potentially improving as
EBITDA ramps up to support debt-financed fixed asset and working
capital investments. The company expects the Lewisport auto body
sheet (ABS) output to begin contributing EBITDA in 2018 and to
increase gradually over the next five years as it shifts to a
higher-margin product mix; the ramp up process to produce
profitable automotive-quality output on a complex asset like an
aluminum rolling mill can be uneven. Specifically, we expect the
company to produce adjusted debt to EBITDA of 8x-9x and EBITDA
interest coverage of 1.25x-1.75x over the next 12 months.

"The stable outlook incorporates our view that incremental EBITDA
from the Lewisport expansion is exposed to execution risks
associated with significant rolling mill upgrades such as these. We
expect that Aleris will produce adjusted debt to EBITDA of 8x-9x
and EBITDA interest coverage of 1.25x-1.75x over the next 12
months.

"We could lower our ratings on Aleris over the next 12 months if
earnings decline about a year ahead of maturities in 2019.
Specifically, we could lower our ratings if EBITDA interest
coverage dropped to 1x, which would likely indicate a free cash
burn after maintenance capex. This type of deterioration in credit
metrics could be the result of cost overruns related to the
Lewisport ABS investment, or if demand for the company's products
declined, resulting in lower EBITDA generation.

"We view an upgrade over the next 12 months to be unlikely. We
could raise our rating on Aleris over the next 12 months if
adjusted debt to EBITDA dropped toward 5x and EBITDA interest
coverage improved above 2x. This could be the result of steady
incremental EBITDA from the Lewisport facility and improved cash
flow that could enable some debt repayment."


ALEVO MANUFACTURING: Proposed Auction Sale of Assets Approved
-------------------------------------------------------------
Judge Catharine R. Aron of the U.S. Bankruptcy Court for the Middle
District of North Carolina authorized Alevo Manufacturing, Inc. and
Alevo USA, Inc. to (i) sell their equipment and other tangible
personal property, including inventory, at auction; and (ii) employ
and retain the contractual joint venture composed of Hilco
Industrial, LLC, Branford Auctions, LLC, and Joseph Finn Co., Inc.
as the liquidator.

Hilco will be empowered and authorized to carry out all duties and
responsibilities set forth in the AMA.  It will be permitted to
receive compensation for its services pursuant to the compensation
structure set forth in the AMA and the Order without filing interim
or final fee applications.

The Debtors and Hilco will consult with the DIP Lender regarding
terms of the sale process, including the order and manner of sale
of the Assets.

Assuming that the lease for the Debtor's facility is rejected by
Jan. 31, 2018, Bootsmead LeaseCo, LLC, in its capacity as landlord
to the Debtors, will permit reasonable access to the Debtors'
facility from Feb. 1, 2018 to Feb. 28, 2018 to permit the Debtors
and/or any purchaser of the Assets to remove the Assets.

Hilco will maintain a record of the sale proceeds so that they are
traceable with respect to the equipment that is subject to the
disputed lien of Jonas & Redmann.  The proceeds related to the
disputed lien, reduced by the allocated share of sale expenses owed
to Hilco, will be held in escrow by the Debtors' counsel pending
further order of the Court.  Furthermore, the Debtors and Hilco
will consult with Jonas & Redmann regarding any disassembly or
preparation of the JR Equipment.

The Debtors will be entitled to terminate the AMA at any time prior
to the date that is 10 days prior to the scheduled auction for a
$100,000 fee plus reimbursement of actual advanced expenses capped
at no greater than $75,000, which fee and expenses will be paid by
the Debtors simultaneously with such termination; provided, that if
the Debtors terminate the AMA prior to Dec. 31, 2017, the fee will
be $70,000 and the expense reimbursement will be capped at $50,000.


The DIP Lender will inform the Debtors not less than 10 days prior
to the auction whether it intends to credit bid all or part of the
obligations owed to it at the scheduled auction.  Notwithstanding
anything to the contrary contained in the Order or in the AMA, if
the DIP Lender credit bids all or part of the obligations owed to
it and is the successful purchaser of the Assets in bulk, the AMA
will be deemed to have terminated immediately prior to the auction
and Hilco's recovery under the AMA and hereunder will be limited to
a fee of $100,000 and an expense reimbursement capped at $75,000,
which fee and expenses will be paid by the Debtors or the DIP
Lender simultaneously with a closing of a transaction to the DIP
Lender or its designee.  If the DIP Lender credit bids and is a
successful bidder for part but not all of the assets, under no
circumstances will its buyers' premium exceed $100,000 and its pro
rata share of the $75,000 expense cap.

The Assets will be sold free and clear of liens, claims and
interests, including but limited to any personal property taxes,
and the same will be transferred to the proceeds of sale, provided
that, the DIP Lender's consent will be required for any sale of the
Assets outside of an auction sale, which auction will be scheduled
in accordance with the AMA.  As soon as the auction is scheduled,
the Debtor will provide notice of the same to the DIP Lender.

            About Alevo USA and Alevo Manufacturing

Concord-based battery manufacturers Alevo USA, Inc. and Alevo
Manufacturing, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D.N.C. Case Nos. 17-50876 and 17-50877)
on Aug. 18, 2017.  Peter Heintzelman, its president, signed the
petitions.

Alevo Manufacturing began operations in Concord, North Carolina, in
2014, and is engaged in the production of grid-scale energy
management solutions.  It provides these solutions through the
Alevo GridBankTM, a patented battery-based energy storage
technology.

Alevo USA, Inc., performs administrative functions for its
subsidiary companies and Manufacturing.

At the time of the filing, Alevo USA estimated assets of $1 million
to $10 million and liabilities of $10 million to $50 million.
Alevo Manufacturing estimated assets and liabilities of $10 million
to $50 million.

Judge Catharine R. Aron presides over the cases.  

Nelson Mullins Riley & Scarborough, LLP represents the Debtors as
bankruptcy
counsel.  The Debtors hired BDO USA, LLP as their accountant.

An official committee of unsecured creditors was appointed on Sept.
1, 2017.  The committee retained Northen Blue LLP as its legal
counsel.


ALORICA INC: Weak Operating Results Credit Negative, Moody's Says
-----------------------------------------------------------------
Moody's Investors Service said that Alorica's (B1 stable) announced
weak operating performance in the third quarter of 2017 is a credit
negative that has hurt cash flow and liquidity, but the company's
ratings are not currently affected because it maintains good free
cash flow and is pursuing a credit facility amendment that will
diminish covenant violation risk.

Alorica, Inc., headquartered in Irvine, CA, is third largest US
based customer interaction business-process-outsourcing ("BPO")
services provider with estimated revenue of approximately $2.3
billion. The company offers customer service, technical support,
customer acquisition and retention back office support services.
Additionally, the company provides third-party accounts receivable
collection services outside of the United States. The company has
more than 100,000 employees in 150 locations across 16 countries
globally, serving many Fortune 500 companies. Alorica's management
team owns majority of the company.



AMERICAN MIDSTREAM: Moody's Rates $100MM Add-on Notes Caa1
----------------------------------------------------------
Moody's Investors Services assigned a Caa1 to American Midstream
Partners, LP's (AMID) $100 million add-on to its existing $300
million 8.5% senior unsecured notes due 2021. Concurrently, Moody's
placed this rating under review for downgrade. The add-on notes are
anticipated to be the same seniority as the existing notes.

Net proceeds from the proposed add-on will be used to repay a
portion of outstanding borrowings under the company's revolving
credit facility. The add-on will increase revolver availability but
the facility will remain heavily utilized.

Assignments:

Issuer: American Midstream Partners, LP

-- Senior Unsecured Notes, Assigned Caa1 (LGD5) under review for
    downgrade

RATINGS RATIONALE

The $400 million (in aggregate post add-on) of 8.5% senior
unsecured notes due 2021 are rated Caa1, two notches below the B2
Corporate Family Rating. The notching reflects the effective
seniority of American Midstream, LLC's (a subsidiary of AMID and a
guarantor of AMID's senior notes) $900 million senior secured
revolver due 2019.

AMID's ratings were placed on review for downgrade on November 1,
2017 following AMID's announcement that it would acquire
Southcross. While the transaction involves an equity-for-equity
exchange, AMID will have to refinance a sizable amount of debt at
Southcross. Integration and execution risks will remain elevated
following this acquisition particularly as it comes soon after
AMID's sizable merger with JP Energy Partners in March, the sale of
the propane business in September, and the ongoing redeployment of
capital. The likelihood of AMID's leverage improving from high
levels will depend on the use of asset sale proceeds and any equity
issuance proceeds towards debt reduction, a potentially protracted
process. There is a high degree of uncertainty around AMID's
evolving capital structure and asset profile due to the ongoing
efforts to acquire and dispose assets.

Moody's review of AMID's ratings will focus on AMID's capital
structure post-closing of its acquisition of Southcross, asset
sales and proceeds thereof, and the likelihood of proceeds to
reduce debt and improve credit metrics.

The principal methodology used in these ratings was Midstream
Energy published in May 2017.

AMID, headquartered in Houston, Texas, is a publicly traded master
limited partnership that owns a portfolio of assets in the offshore
Gulf of Mexico as well as onshore gathering and processing,
storage, and terminal assets. The partnership provides midstream
services in Texas, North Dakota, and the Gulf Coast and Southeast
regions of the United States.


ASULIN GALLERY: Voluntary Chapter 11 Case Summary
-------------------------------------------------
Debtor: Asulin Gallery LLC
        768 5th Ave
        New York, NY 10019-1685

Business Description: Asulin Gallery LLC is a privately held
                      company based in New York operating under
                      the "Other Miscellaneous Store Retailers"
                      industry.  The company is a small business
                      debtor as defined in 11 U.S.C. Section
                      101(51D).

Chapter 11 Petition Date: December 18, 2017

Case No.: 17-13571

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

Judge: Hon. Sean H. Lane

Debtor's Counsel: Joseph Y. Balisok, Esq.
                  BALISOK & KAUFMAN PLLC
                  251 Troy Avenue
                  Brooklyn, NY 11213
                  Tel: 7189289607
                  Fax: 7185349747
                  E-mail: balisoklawyers@gmail.com
                          joseph@lawbalisok.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Meir Assoulin, president.

The Debtor did not file a list of 20 largest unsecured creditors
together with the petition.

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

         http://bankrupt.com/misc/nysb17-13571.pdf


ATKORE INT'L: S&P Ups CCR to BB- on Strong Credit Measures
----------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on Atkore
International Inc. to 'BB-' from 'B+'. The outlook is stable.

S&p said, "At the same time, we raised our issue-level rating on
the company's $500 million first-lien term loan due 2023 to 'BB-'
from 'B+'. The recovery rating remains '3', indicating our
expectation of meaningful (50%-70%; rounded estimate 60%) recovery
in the event of a payment default.

"The upgrade reflects Atkore's sustained improvement in credit
measures in fiscal 2017 (ended Sept. 30, 2017), which we expect
will be sustained over at least the next two years. Specifically,
we expect adjusted debt to EBITDA will remain in the 2.5x-3x range.
The company's focus on bolstering the competitive position and
product offering of its stronger business segments and protecting
margin via productivity initiatives and input-cost pass through
supports the stronger credit measures. While continued growth in
nonresidential construction activity supports the demand for the
company's products, we view the company's exposures to commodity
prices--mainly steel and copper, which at times can be very
volatile--as a ratings constraint. Nonetheless, the company is
expanding its business and increasing its EBITDA, both organically
and via acquisitions, while maintaining solid credit metrics."

S&P Global Ratings' stable rating outlook on Atkore reflects the
expectation of solid operating performance--on the back of
favorable demand trends in nonresidential construction and stable
steel and copper prices--with adjusted debt to EBITDA of 2.5x-3x
and EBITDA margins of approximately 15% sustained over the next 12
months. In addition, S&P expects the company to continue its
acquisitive strategy to incrementally add EBITDA, further
supporting its strategy and competitive position, while being
financed in a manner that preserves credit ratios.

A lower rating could result from materially higher sustained debt
leverage approaching 5x or EBITDA margins falling to about 12%-13%.
This would likely occur because of deteriorating operating
performance brought on by an inability to pass through raw material
price increases or a material decline in the company's end markets.
Debt leverage could also increase notably if the company entered
into a larger debt-financed acquisition or because of debt-financed
shareholder rewards.

S&P said, "We could raise the rating if CD&R dropped its ownership
stake below 40%, and we expected adjusted leverage to remain below
4x, which we would view as indicative of a more conservative
ownership and financial policy. Alternatively, we could raise the
rating even if CD&R maintained its ownership stake if we expected
the sponsor to relinquish control in the medium term, and if Atkore
committed to maintain debt leverage below 4x and we expected it to
do so in nearly all market conditions and under aggressively
financed acquisition scenarios."


ATLANTIC FABRICATION: Hires Sansone Howell as General Counsel
-------------------------------------------------------------
Atlantic Fabrication & Design LLC seeks approval from the United
States Bankruptcy Court for the Western District of Oklahoma
(Oklahoma City) to hire Jason A. Sansone and Sansone Howell PLLC as
general bankruptcy and litigation counsel for the Debtor.

The professional services Sansone Howell is to render are:

     a. give the Debtor legal advice with respect to its powers and
duties as debtor-in-possession in the continuing operation of its
business and management of their property;

     b. prepare on behalf of the Debtor as debtor-in-possession all
necessary applications, answers, orders, pleadings, reports and
other legal papers; and

     c.  perform all other legal services for Debtor as
debtor-in-possession which may be necessary.

The Debtor has provided Sansone Howell with multiple prepetition
retainers in the sum of $11,000.  As of the commencement of the
bankruptcy case, Sansone Howell has been paid in full for all
services provided and expenses incurred prepetition, and the
remainder of the Prepetition Retainer, totaling $1,500, remains in
Sansone Howell's trust account.

Jason A. Sansone attests that he and his firm have no connection
with the creditors or any other party in interest, or their
respective attorneys, which would create a conflict in representing
Debtor in these proceedings, which is adverse to the interest of
Debtor or its estate.

The Counsel can be reached through:

     Jason A. Sansone, Esq.
     Sansone Howell PLLC
     4600 SE 29th St., Suite 500
     Del City, OK 73115
     Telephone: (405) 455-1032
     Facsimile: (866) 679-1329
     Email: JSansone@SansoneHowell.com

            About Atlantic Fabrication & Design LLC

Based in Oklahoma City, Oklahoma, and founded in 2007, Atlantic
Fabrication & Design LLC provides mechanical and welding
fabrication services that range from small equipment change out to
the installation of large systems.  Atlantic Fabrication is an ASME
"U" Stamp certified pressure vessel manufacturer.  The Company also
carries an NBIC "R" Stamp which covers the repair of pressure
vessels, boilers, and steam piping systems.

Atlantic Fabrication & Design LLC filed a Chapter 11 petition
(Bankr. W.D. Okla. Case No. 17-14891) on December 4, 2017.  The
petition was signed by Paul D. Stitt, its member manager.

The Debtor is represented by Jason A. Sansone, Esq. at Sansone
Howell PLLC as counsel.  The Hon. Janice D. Loyd presides over the
case.

At the time of filing, the Debtor estimated $2.02 million in assets
and $1.98 million in liabilities.


ATLANTICA DIVERSIFIED: BDO Canada Named as CCAA Monitor
-------------------------------------------------------
The Honorable Justice James L. Chipman of the Supreme Court of Nova
Scotia, Canada, issued an initial order approving the application
filed by Atlantica Diversified Transportation Systems Inc. under
the Companies' Creditors Arrangement Act.

BDO Canada Limited has been appointed as monitor under the CCAA
proceedings.  The firm can be reached at:

   BDO Canada Limited
   Philip Clarke, Monitor's representative
   255 Lacewood Drive, Suite 201
   Halifax, NS B3M 4G2
   Tel: 902-425-3100
   Email: plcark@bdo.ca

Atlantica Diversified Transportation Systems Inc. --
https://atlantica-delivers.ca/ -- transports mining/drilling
equipment, construction/heavy equipment, oil field equipment.


AUTO MASTERS: Cash Use Through Dec. 19 Approved
-----------------------------------------------
Judge Charles M. Walker of the U.S. Bankruptcy Court for the Middle
District of Tennessee has entered a second agreed order extending
the second interim order and authorizing Auto Masters, LLC, and
each of its affiliates to use cash collateral through Dec. 19,
2017.

All terms and conditions of the Existing Cash Collateral Order will
remain in full force and effect subject to the following the terms
and conditions:

     (a) The Finance Company Debtors will not make any advances to
any of the Dealership Debtors, and the provisions of the Second
Interim Order regarding certain advances will not apply to the
period from Nov. 14, 2017 through Dec. 19, 2017;

     (b) Each Finance Company Debtor may purchase Consumer Paper
from its corresponding Dealership Debtor only in accordance with
each of the following conditions:

        (1) The aggregate cash purchase price paid by all Finance
Company Debtors during the Subject Period will not total more than
$1,250,000. This Aggregate Cap will be allocated among the
respective Finance Company Debtors pursuant to an allocation that
the Debtors will provide to all parties by December 1, 2017, and no
Finance Company Debtor may pay purchase prices that total in excess
of its allocated share of the Aggregate Cap.  Other than with
respect to payments for Consumer Paper purchased by the Finance
Company Debtors during the Subject Period subject to the Aggregate
Cap and allocations, no Finance Company Debtor will make any
payments to or transfers of any type to any Dealership Debtor,
whether for Consumer Paper previously purchased or otherwise.

        (2) During the Subject Period, the cash purchase price paid
by the Finance Company Debtors for purchases of Consumer Paper will
equal 75% of the principal loan amount of the Consumer Paper being
sold.

        (3) No Finance Company Debtor will purchase, and no
Dealership Debtor will sell, any Consumer Paper generated from a
sale of a non-AFC Secured Vehicle if the selling Dealership Debtor
is then holding any Consumer Paper generated from a sale of an AFC
Secured Vehicle.

        (4) No Finance Company Debtor will purchase, and no
Dealership Debtor will sell, any Consumer Paper generated from a
sale of a repossessed vehicle unless the selling Dealership Debtor
has previously paid the Finance Company Debtor the full purchase
price for that repossessed vehicle (based on MMR value).   

     (c) No Finance Company Debtor will purchase, and no Dealership
Debtor will sell, any Consumer Paper.  Further, no Finance Company
Debtor will make any payments to or transfers of any type to any
Dealership Debtor, whether for Consumer Paper previously purchased
or otherwise;

     (d) Each Finance Company Debtor may purchase Consumer Paper
only from its corresponding Dealership Debtor.

     (e) No Debtor will make any payment or transfer of any type to
any insider, except that: (i) minority equity holders or insiders
(other than Mark Janbakhsh) who are wage employees will be
permitted compensation in amounts no more than prior wage payments,
and (ii) under leases with insiders for properties where the
Dealership Debtors operate, rent for current periods may be made.
No payments of compensation or otherwise will be made to Mark
Janbakhsh. No payments of compensation or otherwise will be made to
Steve Piper for any period after November 21, 2017.

     (f) No Debtor will sell any vehicles at auction or to another
dealer other than in the ordinary course of business, and otherwise
the only vehicle sales will be to customers.

     (g) No Dealership Debtor will sell any AFC Secured Vehicle
unless the Dealership Debtor pays to AFC at closing the required
amount to obtain a release of AFC's lien on the subject vehicle

     (h) Immediately after entry of the Second Extension Order,
with respect to each AFC Secured Vehicle that has been sold by a
Dealership Debtor on or after the Petition Date and for which AFC
has not been paid the required amount to obtain a release of
AFC’s lien on the subject vehicle, the appropriate Dealership
Debtor will pay AFC the required amount to obtain a release of
AFC's lien on the subject vehicle and AFC will release its lien on
the subject vehicle (and all proceeds from the sale of the subject
vehicle) and provide the appropriate Dealership Debtor with the
title for the subject vehicle.

     (i) Immediately upon entry of the Second Extension Order, each
AFC Secured Vehicle that is being used by any person as a demo,
loaner, or otherwise will be either (1) returned to the appropriate
Dealership Debtor’s business location for sale to customers, or
(2) sold at a price sufficient to pay AFC the required amount to
obtain a release of AFC’s lien on the subject vehicle.

     (j) Each of the Finance Company Debtors may use Cash
Collateral to purchase Consumer Paper generated by post-petition
vehicle sales to customers of the Dealership Debtors only with
respect to sales of vehicles (including sales of vehicles during
the Second Extension Period) on which the Consumer Paper has not
been transferred previously to the Finance Company Debtors.

     (k) Upon payment to AFC of the amount stated in the written
confirmation from AFC, Capital One, as agent for the benefit of the
Lenders under the Capital One Loan Documents, will be granted, a
first priority, valid and perfected security interest and lien in
all "Consumer Paper" generated from such sales of AFC Secured
Vehicles as security for the full amount of the Capital One Loan
Obligations (effective and continuing without the necessity of the
execution, filing and/or recordation of security agreements,
control agreements, financing statements or otherwise).

The Capital One Replacement Liens will encumber all inventory
acquired by the Dealership Debtors from and after the Petition Date
(October 17, 2017), with the priority as to the AFC Replacement
Liens and the AIV SPV Replacement Liens stated in the Existing Cash
Collateral Order.

The Court has scheduled a hearing to consider the following motions
for Dec. 19, 2017: (a) the Emergency Motion for Relief from the
Automatic Stay filed by Capital One; and (b) the Motion for an
Order Substantively Consolidating Cases filed by the Debtors.  The
Court will also consider at the Dec. 19 hearing further interim use
of cash collateral by the Debtors for periods after Dec. 19, 2017.

A full-text copy of the Second Extension Order is available:

              http://bankrupt.com/misc/tnmb17-07036-276.pdf

                        About Auto Masters

Auto Masters, LLC -- https://driveautomasters.com/ -- is a "Buy
Here Pay Here" used car dealer in Nashville that offers financing
to customers for the cars they sell.  The company has dealership
locations in Nashville, Smyrna, Franklin, Hermitage, Madison,
Clarksville, West Nashville and Thompson Lane (Nashville).

On Oct. 17, 2017, Auto Masters, LLC, and 14 affiliates sought
Chapter 11 protection (Bankr. M.D. Tenn. Case No. 17-07036).  Auto
Masters estimated $10 million to $50 million in assets and $50
million to $100 million in debt.

The Hon. Charles M Walker is the case judge.  

Dunham Hildebrand, PLLC is the Debtors' bankruptcy counsel.

On Nov. 15, 2017, the U.S. trustee for Region 8 appointed an
official committee of unsecured creditors.  The creditors committee
retained Gullett, Sanford, Robinson & Martin, PLLC, as its legal
counsel.


AVAYA INC: S&P Assigns 'B' CCR Upon Emergence From Bankruptcy
-------------------------------------------------------------
S&P Global Ratings assigned its 'B' corporate credit rating to
Santa Clara, Calif.-based Avaya Inc. The outlook is stable.

S&P said, "At the same time, we assigned our 'B' issue-level rating
and '3' recovery rating to the company's $2.925 billion first-lien
term loan B due 2024. The '3' recovery rating indicates our
expectation of meaningful (50%-70%; rounded estimate: 50%) recovery
in the event of a default."

The rating on Avaya reflects key credit risks including sharp
revenue declines in its UC business, which still represents a
majority of the company's revenue, potential reputational damage
and loss of key personnel following the bankruptcy, intense
competition from larger companies such as Cisco and Microsoft, and
the threat of new disruptive technologies to Avaya's core
businesses. Partially offsetting these risks are Avaya's leading
market position in most of its core markets, modest growth
prospects for the CC market, relatively stable EBITDA margins
despite revenue declines, and the company's meaningful scale with
roughly $3 billion in annual revenues. The rating also reflects
S&P-adjusted leverage of approximately 5.8x upon emergence, which
we expect to rise modestly to the mid-6x area over the next 12
months as revenues continue to decline before stabilizing.

S&P said, "The stable outlook reflects our view that Avaya will be
able to service its reduced debt burden and generate FOCF despite
ongoing significant declines in the company's UC business. Over the
next 12 months, we expect a modest increase in leverage to the low-
to mid-6x area as continued declines in revenue offset tight
expense management and moderation of restructuring and adviser
fees. We expect the company will generate more than $125 million in
free cash flow after pension service and restructuring.

"Over the next 12 months, we could lower the rating if leverage
stays above 7x or if FOCF to debt remains below 3%. This would
likely result from steeper-than-expected declines in the UC
business, larger-than-expected restructuring costs, or more
aggressive financial policy regarding shareholder returns or
acquisitions. We believe that annual adjusted EBITDA in 2018 would
have to underperform our base case by $65 million or debt would
have to increase by $400 million for Avaya to reach 7x leverage.

"While unlikely over the next 12 months, we could raise the rating
if Avaya can reverse the declines in its operating performance and
produce at least market growth in revenues and EBITDA while
sustaining leverage below 5x."


BAILEY'S EXPRESS: Hires Capital Recovery Group as Auctioneer
------------------------------------------------------------
Bailey's Express, Inc. seeks authority from the U.S. Bankruptcy
Court for the District of Connecticut to hire Capital Recovery
Group, LLC as an auctioneer.

As part of the liquidation process, the Debtor seeks to sell its
remaining personal property and inventory assets located at 61
Industrial Park Road, Middletown, Connecticut. The services of an
auctioneer are required in this case to maximize the value of the
Personal Property and yield a greater recovery for the benefit of
the Debtor's creditors and estate.

CRG will charge and retain an industry standard 18% buyer's premium
on each items sold with 3% going to CRG's on-line auction provider
and 15% to CRG. The buyer's premium is added to the final
sale/hammer price on each item sold and is paid by the winning
bidder and is not included as part of the gross auction sale
proceeds. CRG will charge Bailey's a 10% seller's commission on
total sale proceeds up to $30,000 and 5% commission on total sales
proceeds in excess of $30,000.

Steven R. Papillo, officer at Capital Recovery Group, LLC, attests
that CRG and its auctioneers and employees do not hold any willful
or represent any interest adverse to that of the Debtor or its
estate and that CRG is a disinterested person within the meaning of
11 U.S.C. Sec. 101(14).

The firm can be reached through:

     Steven R. Papillo
     Capital Recovery Group
     1654 King Street
     Enfield, CT 06082
     Tel: 860-623-9060
     Toll free: 800-300-6852
     Fax: 860-623-9160
     Email: spapillo@crgauction.com

                       About Bailey's Express

Headquartered in Middletown, Connecticut, Bailey's Express --
http://www.baileysxpress.com/-- is a Connecticut-based less than
truckload carrier.  It provides service across the nation and is
dedicated in helping Connecticut, Massachusetts and Rhode Island
companies market their products throughout the U.S. including
Hawaii and Alaska.  It has distribution points in Charlotte,
Dallas, Denver, Easton, Fontana, Indianapolis, Jacksonville,
Memphis, Neenah, Phoenix, Salt Lake City and Toledo.  It also
provides service to Mexico, Puerto Rico & Canada.

Bailey's Express filed for Chapter 11 bankruptcy protection (Bankr.
D. Conn. Case No. 17-31042) on July 13, 2017, estimating its assets
and liabilities at between $1 million and $10 million. The petition
was signed by David Allen, chief financial officer.

Judge Ann M. Nevins presides over the case.

Elizabeth J. Austin, Esq., and Jessica Grossarth Kennedy, Esq., at
Pullman & Comley, LLC, serves as the Debtor's bankruptcy counsel.

No creditors' committee has yet been appointed in the case.


BALDWIN PARK: Taps Dickman Weston to Collect Accounts Receivable
----------------------------------------------------------------
Baldwin Park Congregate Home, Inc. seeks approval from the U.S.
Bankruptcy Court for the Central District of California to hire
Dickman Weston Group.

The firm will assist the Debtor in the collection of pre-bankruptcy
accounts receivable and will be paid a contingency fee, which is:

     * 20% of cash receipts for dates of service November 1,
       2016, through October 31, 2017; and

     * 30% of cash receipts for dates of service October 31,
       2016; and prior

Joshua Sadikman, Esq., the chief executive officer of Dickman,
disclosed in a court filing that he and his firm are "disinterested
persons" as defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Joshua Sadikman, Esq.
     Dickman Weston Group
     5038 Cochrane Avenue
     Oakland, CA 94618
     Phone: 415-225-4761
     Email: jsadikman@ltcconsulting.com

              About Baldwin Park Congregate Home Inc.

Baldwin Park Congregate Home, Inc., owns and operates a skilled
nursing facility in Baldwin Park, California.

Baldwin Park Congregate Home filed for Chapter 11 bankruptcy
protection (Bankr. C.D. Cal. Case No. 17-13634) on March 24, 2017,
estimating assets in the range of $0 to $50,000 and liabilities of
up to $10 million.  Eileen Cambe, the CEO, signed the petition.

The Hon. Julia W. Brand presides over the case.

Giovanni Orantes, Esq., of Orantes Law Firm, represents the Debtor
as bankruptcy counsel.  The Debtor hired ERC & Associates, Inc. as
its accountant.

Joseph Rodrigues was appointed as patient care ombudsman.


BEACH DANS: Denny's Good Faith Purchaser of Restaurant
------------------------------------------------------
Judge Ernest M. Robles of the U.S. Bankruptcy Court for the Central
District of California authorized has entered a Supplemental Order
(i) authorizing Beach Dans, Inc.'s sale of the assets, consisting
of the leasehold improvements, furniture, fixtures, equipment,
smallwares, utensils, uniforms, dinnerware, software, and franchise
license, associated with said business for Denny's #7211 restaurant
located at 601 Long Beach Blvd., Long Beach, California to Mohammed
Haque or his assigns for $1,010,000 plus approximately $12,000 for
inventory, free and clear of liens; and (ii) finding that Denny's
Inc. is a good faith purchaser.

A hearing on the Motion was held on Dec. 5, 2017 at 10:00 a.m.   

The Sale Order remains in full force and effect.  The Supplemental
Order is only to address and find that the Denny's is a good faith
purchaser as defined by Bankruptcy Code Section 363 (m) based on
the Declaration of Elizabeth McAbee.

In the event the Debtor sells the Restaurant to Denny's for
$700,000 plus approximately $12,000, free and clear of liens, the
Court finds that Denny's is a good faith purchaser as provided in
Bankruptcy Code Section 363 (m).

                       About Beach Dans
  
Beach Dans, Inc., sought Chapter 11 protection (Bankr. C.D. Cal.
Case No. 17-22786) on Oct. 18, 2017.  Peter Yoon, president, signed
the petition.  The Debtor estimated assets in the range of $500,000
to $1 million and $1 million to $10 million in debt.  The case is
assigned to Judge Julia W. Brand.  The Debtor tapped Robert P. Goe,
Esq., and Charity J. Miller, Esq., at Goe & Forsythe, LLP, as
counsel.


BIOSTAGE INC: Will Raise $4 Million From Private Placement
----------------------------------------------------------
Biostage, Inc., announced that on Dec. 11, 2017 it entered into a
binding Memorandum of Understanding with Bin Zhao, a private
investor, for the private placement of 40,000,000 shares of the
Company's common stock, or a convertible preferred equivalent, at a
purchase price of $0.10 per common share, and warrants to purchase
60,000,000 shares of the Company's common stock, or a convertible
preferred equivalent, for gross proceeds of $4.0 million.  The
investor advanced a $300,000 deposit on the private placement
proceeds concurrently with the MOU's execution.  The Warrants will
have an exercise price of $0.10 per common share which would
represent an additional $6.0 million in funding to the company if
fully exercised in the future.  The price per share and warrants,
and the exercise price per warrant, represent a 67% premium to the
closing price of the Company's common stock on the trading day
prior to the execution of the MOU.  Further, the investor
understands the need for additional capital to transition Biostage
to a clinical-stage company.

Jim McGorry, CEO of Biostage stated, "Biostage has been in survival
mode for the past two months since the failure to fund by a
prospective investor that we reported in October.  Over the past 60
days we preserved our technology by securing all the data, know-how
and mission-critical resources.  What has emerged is a smaller
company with a reduced cash burn and with all critical functions,
partnerships, know-how, and assets in place.  Through the due
diligence process we were able to demonstrate to the investor a
focused plan with strong support from scientific advisors and
collaborators.  We will work with the investor to re-establish
normal operations and fund the promise of the company's technology.
This agreement is a fantastic next step forward.  Our focus is on
closing the private placement, funding and being back in operation
at a more efficient size and structure.  Or as I like to say,
'back-in-business ... better'."

The Company expects the private placement closing and funding to
occur later this month.  Following the funding, the Company plans
to schedule a business update investor teleconference.

                       About Biostage

Headquartered in Holliston, Massachusetts, Biostage --
http://www.biostage.com/--  is a biotechnology company developing
bioengineered organ implants based on the Company's Cellframe
technology which combines a proprietary biocompatible scaffold with
a patient's own stem cells to create Cellspan organ implants.
Cellspan implants are being developed to treat life-threatening
conditions of the esophagus, bronchus or trachea with the hope of
dramatically improving the treatment paradigm for patients.  Based
on its pre-clinical data, Biostage has selected life-threatening
conditions of the esophagus as the initial clinical application of
its technology.

Biostage reported a net loss of $11.57 million on $82,000 of
revenues for the year ended Dec. 31, 2016, compared to a net loss
of $11.70 million on $118,000 of revenues for the year ended Dec.
31, 2015.  As of Sept. 30, 2017, Biostage had $2.55 million in
total assets, $2.07 million in total liabilities and $477,000 in
total stockholders' equity.

KPMG LLP, in Cambridge, Massachusetts, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2016, citing that the Company has suffered recurring
losses from operations and will require additional financing to
fund future operations which raise substantial doubt about its
ability to continue as a going concern.


BOWMAN DAIRY: Private Sale of New Castle Property for $119K Okayed
------------------------------------------------------------------
Judge James M. Carr of the U.S. Bankruptcy Court for the Southern
District of Indiana authorized Bowman Dairy Farms, LLC's private
sale of real property located at 659 S. Wilbur Wright Rd., in
Liberty Township, Henry County, New Castle, Indiana, and more
particularly described as PT E1/2 SE1/4 15-17-11 approximately 3.04
acres, to Heather M. Ferguson for $119,000.

A hearing on the Motion was held on Dec. 4, 2017.

The sale is free and clear of all liens, encumbrances, claims, and
interests (including the Mortgage), with all such valid liens,
encumbrances, claims, and interests attaching to the sale
proceeds.

The Debtor is authorized to disburse from the sale proceeds, first
to pay the costs and expenses of the sale, including the commission
owed to Lingle Real Estate, second to pay all real estate taxes and
assessments outstanding and unpaid at the time of the sale, and
third to pay the balance of the net sale proceeds to the
lienholders to the determined extent, validity, and priority as
existed against the Real Estate.

                   About Bowman Dairy Farms

Bowman Dairy Farms LLC owns a dairy farm in Hagerstown, Indiana.

Bowman Dairy Farms filed a Chapter 11 petition (Bankr. S.D. Ind.
Case No. 17-06475) on Aug. 27, 2017.  Trent N. Bowman, member,
signed the petition.  At the time of filing, the Debtor estimated
assets and liabilities at $10 million to $50 million.  The Debtor
is represented by Terry E. Hall, Esq., at Faegre Baker Daniels LLP.


BRUCE FINDER: Court Confirms Second Amended Plan
------------------------------------------------
Judge Deborah L. Thorne of the U.S. Bankruptcy Court for the
Northern District of Illinois has approved Bruce Finder Sales,
Inc.'s Amended Disclosure Statement and confirmed the debtor's
Second Amended Plan of Reorganization.

The case is set for pre-confirmation status on January 30, 2018 at
10:00 a.m.

A full-text copy of Judge Thorne's order dated December 5, 2017 is
available at:

            http://bankrupt.com/misc/ilnb17-02122-106.pdf

                  About Bruce Finder Sales

Based in Cicero, Illinois, Bruce Finder Sales, Inc., doing business
as BFS Metals, is a metal service center engaging in the sales of
metal-related products used in maintenance and construction
industry for the past 26 years.

The Debtor filed a Chapter 11 petition (Bankr. N.D. Ill. Case No.
17-02122) on Jan. 25, 2017.  Bradley Finder, president, signed the
petition.  The Debtor disclosed total assets of $1.1 million and
total liabilities of $1.18 million as of Dec. 31, 2016.

The case is assigned to Judge Deborah L. Thorne.  The Debtor is
represented by Allan O. Fridman, Esq., at the Law Office of O.
Allan Fridman.


BUCHANAN TRAIL: Hires NAI CIR as Real Estate Broker
---------------------------------------------------
Buchanan Trail Realty Holdings LLC seeks authority from the U.S.
Bankruptcy Court for the Southern District of New York to hire
Commercial-Industrial Realty Company, d/b/a NAI CIR, as real estate
broker for the purpose of marketing and selling the Debtor's real
property located at 6092-6084 & 6100 Buchanan Trail West,
Mercersburg, PA at a commission rate of 6.0% of the purchase
price.

Jack L. Shepley, agent for NAI CIR, attests that NAI CIR represent
no interest adverse to the Debtor, its estate or creditors and are
disinterested persons pursuant to Sec. 101(14) of the Bankruptcy
Code.

The Broker can be reached through:

     Jack L. Shepley
     NAI CIR
     1015 Mumma Road
     Lemoyne, PA 17043
     Tel: 1+ 717-761-5070
     Fax: 1+ 717-975-9835

            About Buchanan Trail Realty Holdings

Buchanan Trail Realty Holdings LLC owns a 60-acre property
containing three manufacturing facilities located at 6100 Buchanan
Trail West, Mercersburgh, Pennsylvania.  Buchanan listed its
business as a "single asset real estate."

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D.N.Y. Case No. 17-23619) on October 20, 2017.
Daniel Gordon, its manager, signed the petition.

At the time of the filing, the Debtor disclosed that it had
estimated assets and liabilities of $1 million to $10 million.

Judge Robert D. Drain presides over the case.


BUCKEYE PARTNERS: Moody's Withdraws Ba1 Rating on Proposed Notes
----------------------------------------------------------------
Moody's Investors Service has withdrawn the Ba1 rating assigned on
November 28 to Buckeye Partners, L.P.'s proposed junior
subordinated notes issue. Buckeye decided not to proceed with this
offering.

The Baa3 senior unsecured rating and stable outlook are not
affected by this action.

RATINGS RATIONALE

Buckeye Partners L.P., is a publicly traded master limited
partnership based in Houston, Texas. The company's core, legacy
assets are its refined products pipeline systems in the Northeast
and Midwest, including complementary terminals. The company also
has wholesale fuel distribution and marketing and domestic and
international terminaling facilities.


C-N-T REDI MIX: Seeks Approval to Use Cash Collateral
-----------------------------------------------------
C-N-T Redi Mix, LLC, asks the U.S. Bankruptcy Court for the
Northern District of Texas for emergency approval of its interim
use of cash collateral.

The Internal Revenue Service and ML Factors assert liens on the
accounts receivable and inventory of the company.  As such, the
Debtor believes that the collateral may constitute the cash
collateral of the IRS and/or ML Factors.

The entire chance of the Debtor's reorganizing depends on its
ability to immediately obtain use the alleged collateral of the IRS
and/or ML Factors to continue operations of the company while
effectuating a plan of reorganization.

The Debtor asserts that it has immediate need to use the alleged
cash collateral of the IRS and ML Factors to maintain operations of
the business. Specifically, the Debtor requires cash to make
payroll and to pay other immediate expenses to keep its doors
open.

The Debtor is willing to provide the IRS and ML with replacement
liens pursuant to 11 U.S.C. Sec. 552 if so required by the Court.

Accordingly, the Debtor seeks interim use of the alleged cash
collateral in accordance with its cash collateral budget for the
month of December 2017, for following expenses:

                Payroll w/tax         $85,000
                Insurance             $13,800
                Cost of goods        $150,000
                Utilities              $5,000
                Rent                   $2,000
                Repairs               $12,000
                Fuel                   $1,000
                Misc                   $1,000

A full-text copy of the Debtor's Motion is available at:

           http://bankrupt.com/misc/txnb17-34580-3.pdf

                      About C-N-T Redi Mix

Based in Dallas, Texas, C-N-T Redi Mix, LLC, is a company that
sells concrete and concrete supplies.

C-N-T Redi Mix first filed a voluntary Chapter 11 case in U.S.
Bankruptcy Court for the Northern District of Texas, Dallas
Division, on Jan. 20, 2016 (Bankr. N.D. Tex. Case No. 16-30274).

C-N-T Redi Mix again filed a Chapter 11 petition (Bankr. N.D. Tex.
Case No. 17-34580) on Dec. 5, 2017.  The petition was signed by
Apryl Daniel, sole member.  At the time of filing, the Debtor
estimated $100,000 to $500,000 in assets and $1 million to $10
million in liabilities.

The case is assigned to Judge Harlin DeWayne Hale.

Eric A. Liepins, Esq., at Eric A. Liepins, P.C., represents the
Debtor.


CALFRAC HOLDINGS: Moody's Hikes CFR to B3 on Improving Leverage
---------------------------------------------------------------
Moody's Investors Service upgraded Calfrac Holdings LP's Corporate
Family Rating (CFR) to B3 from Caa2, Probability of Default Rating
to B3-PD from Caa2-PD, senior unsecured notes rating to Caa1 from
Caa3, and Speculative Grade Liquidity Rating to SGL-2 from SGL-3.
The rating outlook was changed to positive from stable.

"The upgrade reflects improving credit metrics resulting from an
activity boost to the pressure pumping subsector, leading to
stronger EBITDA", said Paresh Chari Moody's Assistant Vice
President.

Upgrades:

Issuer: Calfrac Holdings LP

-- Probability of Default Rating, Upgraded to B3-PD from Caa2-PD

-- Speculative Grade Liquidity Rating, Upgraded to SGL-2 from
    SGL-3

-- Corporate Family Rating, Upgraded to B3 from Caa2

-- Senior Unsecured Regular Bond/Debenture, Upgraded to Caa1
    (LGD4) from Caa3 (LGD4)

Outlook Actions:

Issuer: Calfrac Holdings LP

-- Outlook, Changed To Positive From Stable

RATING RATIONALE

Calfrac's B3 Corporate Family Rating (CFR) reflects improving
leverage (debt to EBITDA around 5.3x in 2017 and 4.5x in 2018) and
interest coverage (around 2.2x in 2017 and 2.7x in 2018) that will
be solid, driven by improving conditions in the pressure pumping
subsector. Moody's expects Calfrac will continue to improve on
utilization in 2018, allowing for continuing growth in EBITDA and
leading to roughly breakeven free cash flow. The rating is
constrained by its exposure to the volatile oilfield service
industry and its high correlation with upstream activities,
concentration in pressure pumping, and relatively small size
compared to the significantly larger and highly diversified
oilfield service players with which it competes.

Calfrac has good liquidity (SGL-2). As of September 30, 2017 and
pro forma for exercised warrants in November 2017, Calfrac had C$44
million of cash and C$246 million available under its C$275 million
revolving credit facility due June 2020. Moody's expects breakeven
free cash flow in 2018. Moody's expect Calfrac to remain in
compliance with its three financial covenants through this period.
Calfrac's C$200 million second lien term loan and US$600 senior
unsecured notes are also due in 2020. Alternative liquidity is
limited given that all North American assets are pledged to the
revolver lenders.

In accordance with Moody's Loss Given Default Methodology, the
US$600 million senior unsecured notes are rated Caa1, one notch
below the B3 CFR, because of the priority ranking C$275 million
secured credit facilities and C$200 million second lien term loan.

The positive outlook reflects Moody's expectation that Calfrac will
continue to increase EBITDA thereby improving its leverage and
coverage metrics.

The ratings could be upgraded if debt to EBITDA is sustained below
5x (LTM 9/30/2017 7.9x), EBITDA to interest is above 2.5x (LTM
9/30/2017 1.5x), with adequate liquidity maintained.

The ratings could be downgraded if debt to EBITDA is above 6x (LTM
9/30/2017 7.9x), EBITDA to interest is below 2x (LTM 9/30/2017
1.5x), or if liquidity is not adequate.

Calfrac Holdings LP, is an indirectly wholly-owned subsidiary of
the publicly-traded parent Calfrac Well Services Ltd. Moody's rely
on the financials of Calfrac Well Services Ltd., who guarantee the
senior unsecured notes, to monitor the ratings of Calfrac Holdings
LP. Calfrac Well Services Ltd. is a Calgary, Alberta-based provider
of hydraulic fracturing services, coiled tubing, cementing and well
stimulation services to exploration and production companies in
Canada, the United States, Russia, Mexico and Argentina.

The principal methodology used in these ratings was Global Oilfield
Services Industry Rating Methodology published in May 2017.


CASTEX ENERGY: Committee Hires Andrews Kurth Kenyon as Counsel
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of Castex Energy
Partners, L.P. and its affiliated debtors and debtors-in-possession
seek approval from the U.S. Bankruptcy Court for the Southern
District of Texas to employ Andrews Kurth Kenyon LLP as its
counsel.

General services that Andrews Kurth will render to the Committee
are:

     a. consult and interact with the Committee, the Debtors, the
U.S. Trustee and other parties in interest concerning the
administration of this case;

     b. review, analyze and respond to pleadings filed by the
Debtors and other parties in interest with this Court and
participating in hearings concerning such pleadings;

     c. prepare all necessary motions, applications, responses,
objections, reports, and pleadings on behalf of the Committee in
connection with these cases;

     d. investigate the acts, conduct, assets, liabilities and
present and historical financial condition of the Debtors and their
affiliates, the operation of the Debtors' and their affiliates'
business and or proposals to restructure such business, and any
matters relevant to these cases in the event and to the extent
required by the Committee;

     e. take all necessary action to protect the rights and
interests of the Committee's constituents;

     f. formulate and implement a chapter 11 plan or plans for the
Debtors and all matters relating thereto;

     g. represent the Committee in connection with the exercise of
its powers and duties under the Bankruptcy Code and in connection
with these cases; and

     h. perform all other necessary and appropriate legal services
of Committee counsel in connection with this these cases.

The Andrews Kurth professionals primarily responsible for this
matter are:

                               Hourly rates
                               ------------
     Robin Russell             $785 (reduced from $925 at the
                               Committee's request)

     David A. Zdunkewicz       $785 (reduced from $925 at the
                               Committee's request)

     Timothy A. Davidson II    $720 (reduced from $800 at the
                               Committee's request)

     Joseph P. Rovira          $650 (voluntary reduced from
                               $700)

     Ashley L. Harper          $500

     Edward A. Clarkson III    $400

Robin Russell, a partner in the law firm of Andrews Kurth Kenyon
LLP, attests that AK does not, and will not, represent any entity
having an adverse interest to the Committee and is in all respects
eligible and qualified to act as counsel to the Committee in these
cases.

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, Mr.
Russell disclosed that:

     -- the firm has not agreed to any variations from, or
alternatives to, its standard or customary billing arrangements for
this engagement except to reduce certain hourly rates;

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

     -- Andrews Kurth did not represent the Committee (or any
member of the Committee with respect to Castex matters) in the 12
months prepetition;

     -- Andrews Kurth is in the process of developing a prospective
budget and staffing plan for the Committee's review and approval.
Further, the firm understands that the Committee, along with the
Debtors and the United States Trustee, will maintain active
oversight of the firm's billing practices.

The Counsel can be reached through:

     Robin Russell, Esq.
     David A. Zdunkewicz, Esq.
     Timothy A. Davidson II, Esq.
     ANDREWS KURTH KENYON LLP
     600 Travis Street, Suite 4200
     Houston, TX 77002
     Tel: (713) 220-4200
     Fax: (713) 220-4285
     Email: rrussell@andrewskurth.com
            dzdunkewicz@andrewskurth.com
            taddavidson@andrewskurth.com

                       About Castex Energy

Castex Energy Partners, L.P., is engaged in the exploration,
development, production and acquisition of oil and natural gas
properties located along the southern coasts of Louisiana and Texas
and onshore Louisiana.  CEP is a non-operating working interest
owner in approximately 375 onshore oil and gas leases located in
the State of Louisiana.  There are approximately 300 wells on the
Onshore Leases.  CEP also holds a seismic license and proprietary
interests in certain seismic data, through a subsidiary,
CTS-Castex, LLC, and is owner of fee land interests in Lafourche
Parish, Louisiana, through a subsidiary, Castex Lafourche, LP.

Castex Energy Partners, L.P., along with affiliates Castex
Offshore, Inc., Castex Energy 2005, L.P., Castex Energy II, LLC,
Castex Energy IV, LLC sought Chapter 11 protection (Bankr. S.D.
Tex. Lead Case No. 17-35835) in Houston, on Oct. 16, 2017, after
reaching terms with lenders of a restructuring plan that would
convert debt into equity.

CEP estimated assets and debt of $100 million to $500 million.

The Hon. Marvin Isgur is the case judge.

The Debtors tapped Kelly Hart & Pitre, as counsel; Paul Hastings
LLP, as special counse; Alvarez & Marsal North America, LLC, as
restructuring advisor; and Prime Clerk LLC, as noticing and claims
agent.


CASTEX ENERGY: Committee Hires Dacarba as Financial Advisor
-----------------------------------------------------------
The Official Committee of Unsecured Creditors of Castex Energy
Partners, L.P., seeks approval from the U.S. Bankruptcy Court for
the Southern District of Texas to employ Dacarba, LLC, an Opportune
Company, as financial advisor.

Financial advisory services required of Dacarba are:

     a. assist the Committee with any matters related to the
restructuring of the Company;

     b. review, monitor, and analyze the Company's operations,
financial condition, business plan, liquidity, strategy, and
operating forecast;

     c. assist in the review of the Company's first day motions or
orders and any budgets to those motion or orders;

     d. assist in the review of a cost benefit analysis with
respect to the assumption or rejection of any executory contracts
or leases;

     e. assist with the review of any tax matters or issues,
including the proposed corporate reorganization contemplated in the
Company’s restructuring support agreement;

     f. assist in the evaluation and analysis of any pre-petition
transactions with respect to avoidance actions, including
fraudulent transfers and preference payments;

     g. assist in the review of financial information distributed
by the Company to the Committee and possibly other constituencies,
including, but not limited to, cash flow projections and budgets,
cash receipts and disbursement analysis, business plans,
valuations, and analysis of various asset and liability accounts;

     h. attend and participate in meetings with the Company,
Company lenders and creditors, United States Trustee, and any other
official committees organized in this Chapter 11 Case and any other
potentially relevant constituencies;

     i. assist the Committee in developing, evaluating,
structuring, and negotiating the terms and conditions of any plan
of reorganization as may be presented or offered, including the
value or reasonableness of any securities that may be issued to the
Committee under any such restructuring or plan;

     k. review the lenders' collateral;

     l. evaluate the Company's debt capacity;

     m. perform a valuation of the Company's assets as necessary or
requested;

     n. analyze financing, merger, divestiture, joint-venture, or
investment transaction(s);

     o. if requested, provide courtroom or deposition testimony
with respect to certain matters arising in connection with the
Company and any proceeding for restructuring or bankruptcy that may
be filed in connection with this matter;

     p. render other financial or business consulting or such other
assistance as the Committee or its counsel may deem necessary,
consistent with the role of a financial advisor in this case;

     o. assist the Committee with any matters related to
restructuring of the Debtors;

     q. review, monitor, and analyze the Debtors' operations,
financial condition, business plan, liquidity, strategy, and
operating forecast;

     r. assist in the review of financial information distributed
by the Debtors to the Committee and possibly other constituencies,
including, but not limited to, cash flow projections and budgets,
cash receipts and disbursement analysis, business plans,
valuations, and analysis of various asset and liability accounts;

     s. assist in the determination of an appropriate go-forward
capital structure for the Debtors;

     t. attend meetings with and on behalf of the Committee;

     u. assist the Committee in developing, evaluating,
structuring, and negotiating the terms and conditions of any
restructuring or chapter 11 plan as may be presented or offered,
including the value or reasonableness of any securities that may be
issued to the Committee under any such restructuring or Plan;

     v. review the lenders' collateral;

     w. evaluate the Debtors' debt capacity;

     x. perform a valuation of the Debtors' assets as necessary or
requested;

     z. analyze financing, merger, divestiture, joint-venture, or
investment transaction(s);

     a.1. if requested, provide courtroom or deposition testimony
with respect to certain matters arising in connection with the
Debtors and any proceeding for restructuring or bankruptcy that may
be filed in connection with this matter;

     b.1. assist the Committee in analyzing any new debt and/or
equity capital (including advice on the nature and terms of new
securities); and

     c.1. provide other general restructuring assistance as the
Committee may deem necessary, consistent with the role of a
retained financial advisor as mutually agreed by the Committee and
Opportune.

Dacarba's hourly rates are:

     Partner                       $865
     Managing Directors            $745
     Directors                     $635
     Managers                      $560
     Senior Consultants            $435
     Consultants                   $350
     Administrative Professionals  $235

Farhana Ahmed, Managing Director of Dacarba LLC, attests that her
firm has no connections with the Debtors, their creditors, or other
parties in interest in these chapter 11 cases; and it does not have
an interest adverse to the interests of the Debtors’ estates or
of any class of creditors or equity security holders.

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, Farhana
Ahmed disclosed that:

     -- the firm has not agreed to any variations from, or
alternatives to, its standard or customary billing arrangements for
this engagement;

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

     -- Dacarba did not represent the Committee in the 12 month
petition; and

     -- Dacarba is in the process of developing a prospective budge
and staffing plan for the Committee's review and approval. Further,
Dacarba understands that the Committee, along with the Debtors and
the United States Trustee, will maintain active oversight of
Dacarba's billing practices.

The Advisor can be reached through:

     Farhana Ahmed
     Dacarba, LLC, an Opportune Company
     711 Louisiana Street, Suite 3100
     Houston, TX 77002
     Tel: 713-250-3000
     Fax: 713-490-0355

                       About Castex Energy

Castex Energy Partners, L.P., is engaged in the exploration,
development, production and acquisition of oil and natural gas
properties located along the southern coasts of Louisiana and Texas
and onshore Louisiana.  CEP is a non-operating working interest
owner in approximately 375 onshore oil and gas leases located in
the State of Louisiana.  There are approximately 300 wells on the
Onshore Leases.  CEP also holds a seismic license and proprietary
interests in certain seismic data, through a subsidiary,
CTS-Castex, LLC, and is owner of fee land interests in Lafourche
Parish, Louisiana, through a subsidiary, Castex Lafourche, LP.

Castex Energy Partners, L.P., along with affiliates Castex
Offshore, Inc., Castex Energy 2005, L.P., Castex Energy II, LLC,
Castex Energy IV, LLC sought Chapter 11 protection (Bankr. S.D.
Tex. Lead Case No. 17-35835) in Houston, on Oct. 16, 2017, after
reaching terms with lenders of a restructuring plan that would
convert debt into equity.

CEP estimated assets and debt of $100 million to $500 million.

The Hon. Marvin Isgur is the case judge.

The Debtors tapped Kelly Hart & Pitre, as counsel; Paul Hastings
LLP, as special counse; Alvarez & Marsal North America, LLC, as
restructuring advisor; and Prime Clerk LLC, as noticing and claims
agent.


CAVALIER REAL ESTATE: Jan. 17 Plan Confirmation Hearing
-------------------------------------------------------
Judge Stephen St. John of the U.S. Bankruptcy Court for the Eastern
District of Virginia has approved the Disclosure Statement filed by
Cavalier Real Estate, LLC, on October 20, 2017.

January 10, 2018 was fixed as the last day of filing written
acceptances or rejections of the Plan.

January 17, 2018 at 11:00 a.m. was fixed for the hearing on
confirmation of the Plan.  Any objections to the confirmation of
the plan shall be filed no later than 7 days prior to the
confirmation hearing.

A full-text copy of Judge St. John's order dated December 6, 2017
is available at:

           http://bankrupt.com/misc/vaeb17-72997-26.pdf

                 About Cavalier Real Estate LLC

Cavalier Real Estate, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Va. Case No. 17-72997) on August 21,
2017, and is represented by Karen M. Crowley, Esq., at Crowley,
Liberatore, Ryan & Brogan, P.C.  Judge Frank J. Santoro presides
over the case.


CENTRAL LAUNDRY: Real Property Sale to Fund Affiliate's Plan
------------------------------------------------------------
Bellmawr Laundry LLC, d/b/a Liberty Laundry, filed a disclosure
statement with the U.S. Bankruptcy Court for the Eastern District
of Pennsylvania.

All consideration necessary for the reorganized Debtor to make
payments or distributions shall be obtained from the closing on the
sale of its property at 281 Benigno Boulevard pursuant to a
Purchase and Sale Agreement.

The allowed secured claim of Borough of Bellmawr amounting to
$174,254 will be paid including interest at the statutory rate on
the Effective Date.

The allowed secured claim of M&T Bank amounting to $1,533,862 will
also be paid in full on the Effective Date.

The allowed secured claim of SBA amounting to $1,126,312 will be
paid in full on the Effective Date.

Each holder of an allowed priority non-tax claim shall be paid in
full in cash on or as reasonably practicable after (i) the
Effective Date, (ii) the date on which such priority non-tax claim
agains the Debtor becomes an allowed priority non-tax claim, or
(iii) such other date as may be ordered by the bankruptcy court.

Allowed general unsecured claims, amounting to $500,149, will
receive a pro-rata share of the net proceeds from the sale of the
property (but not to exceed the total amount of any allowed general
unsecured claim) within 30 days after the later of (i) the
Effective Date, (B) the date on which such general unsecured claim
becomes an allowed general unsecured claim, or (iii) such other
date as may be ordered by the bankruptcy court.

As of the petition date, George Rengepes and James Rengepes each
own 50% of all the interests in the Debtor which shall remain
unchanged as of the Effective Date.

A full-text copy of Bellmawr Laundry's disclosure statement is
available at:

         http://bankrupt.com/misc/paeb17-13189-31.pdf

                    About Central Laundry Inc.

Central Laundry, Inc., which does business under the name Olympic
Linen, operates a commercial laundry and linen service for the
restaurant and hospitality industry.  Its headquarters is located
at 615 Industrial Park Drive, Lansdowne, Pennsylvania.

Central Laundry previously filed for Chapter 11 protection (Bankr.
E.D. Pa. Case No. 16-10666) on Feb. 1, 2016, estimating its assets
and liabilities of less than $50,000. Paul J. Winterhalter, Esq.,
at the Law Offices Of Paul J. Winterhalter, P.C., served as the
Debtor's bankruptcy counsel in the 2016 case.

Central Laundry, Inc. and its New Jersey-based affiliate Bellmawr
Laundry LLC sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Pa. Case Nos. 17-13172 and 17-13189) on May 3,
2017.  The petitions were signed by George Rengepes, president and
member.

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

The cases are assigned to Judge Eric L. Frank.

The Debtors tapped Maschmeyer Karalis P.C. as legal counsel, and
Asterion Inc. as financial advisor.

On October. 31, 2017, the Debtor filed a disclosure statement,
which explains its proposed Chapter 11 plan of reorganization.


CHARLOTTE RUSSE: Moody's Lowers CFR to Ca After Debt Restructuring
------------------------------------------------------------------
Moody's Investors Service downgraded its ratings for Charlotte
Russe, Inc., including the company's Corporate Family Rating (to Ca
from Caa1) and Probability of Default Rating (to D-PD from
Caa1-PD). In addition, Moody's concurrently downgraded its ratings
for the company's senior secured term loan B facilities due 2019
(to Ca from Caa1; $150 million and $80 million principal balances
on each facility). The downgrades follow Charlotte Russe's December
15, 2017 announcement that it has entered into a debt restructuring
agreement with the majority of its lenders, with ratings now
reflecting Moody's best assessment of ultimate expected loss
severity for the company's debt given the current event of default
scenario. The ratings outlook was changed to stable from negative.

Subsequent to actions, Moody's will withdraw the company's ratings
given the pending restructuring, which the rating agency believes
will move forward substantially in accordance with plans.

The following ratings for Charlotte Russe, Inc. were downgraded and
will subsequently be withdrawn:

-- Corporate Family Rating, to Ca from Caa1

-- Probability of Default Rating, to D-PD from Caa1-PD

-- $150 million principal (approximately $139 million
    outstanding) senior secured term loan B due 2019, to Ca (LGD4)

    from Caa1 (LGD4)

-- $80 million principal (approximately $75 million outstanding)
    senior secured term loan B due 2019, to Ca (LGD4) from Caa1
    (LGD4)

The ratings outlook has been changed to stable from negative

RATINGS RATIONALE

In the application of Moody's Loss Given Default Methodology, the
family recovery rate was maintained at 50%, signaling what Moody's
believes approximates the current valuation of the company. As a
result, the first lien term loan was downgraded to Ca, with an
expected loss rate of roughly 44%.

The principal methodology used in these ratings was Retail Industry
published in October 2015.

Headquartered in San Francisco, California, Charlotte Russe, Inc.
is a retailer of value-oriented 'fast fashion' apparel and
accessories targeting 18-24 year old women. As of October 27, 2017,
the company operated 562 retail stores in the US and Puerto Rico,
with addition sales generated through its ecommerce and mobile
platforms. Revenue for the twelve-month period ended October 27,
2017 was approximately $949 million.



CHARLOTTE RUSSE: S&P Cuts CCR to 'CC' on Announced Exchange Offer
-----------------------------------------------------------------
S&P Global Ratings lowered the corporate credit rating on
California-based apparel retailer Charlotte Russe Inc. to 'CC' from
'CCC-'. The outlook is negative.

S&P said, "At the same time, we lowered the issue-level rating on
the first-lien term loan to 'CC' from 'CCC-. Our '4' recovery
rating on the term loan remains unchanged and reflects our
expectation for average (30% to 50%; rounded estimate: 30%)
recovery in the event of default.

"The rating action reflects our view that Charlotte Russe Inc.'s
exchange offer, if completed, would constitute a distressed
exchange, and would be tantamount to default. The company has
offered to exchange the outstanding $214 million term loan for a
new $90 million term loan, and give supporting term lenders 100% of
the equity of Charlotte Russe subject to dilution from the newly
formed management equity incentive plan. The consummation of this
transaction remains subject to several conditions, most notably
that the company obtains a threshold amount of annualized
operational savings, and requires the commitment of all term loan
debtholders to participate in the proposed out-of-court
restructuring.

"The negative outlook reflects our expectation that, once the
transaction has been completed, we will lower the corporate credit
rating to 'SD' (selective default) and the issue-level rating on
the existing term loan to 'D'. Shortly thereafter, we would raise
the corporate credit rating to a level that reflects the ongoing
risk of a conventional default."


COATES INTERNATIONAL: Obtains $53,000 from Note Offering
--------------------------------------------------------
Coates International, Ltd., has received the net proceeds of a
Securities Purchase Agreement and related convertible promissory
note, dated Dec. 5, 2017, in the face amount of $53,000 issued to
Power Up Lending Group, Ltd.  The Promissory Note matures in
September 2018 and provides for interest at the rate of eight
percent per annum.  The Note may be converted into unregistered
shares of the Company's common stock, par value $0.0001 per share,
at the Conversion Price, as defined, in whole, or in part, at any
time beginning 180 days after the date of the Note, at the option
of the Holder.  All outstanding principal and unpaid accrued
interest is due at maturity, if not converted prior thereto.  The
Company incurred expenses amounting to $2,500 in connection with
this transaction.

The Conversion Price will be equal to 61% multiplied by the Market
Price, as defined.  The Market Price will be equal to the average
of the three lowest closing bid prices of the Company's common
stock on the OTC Pink Sheets during the 10 trading-day period
ending one trading day prior to the date of conversion by the
Holder.  The Conversion Price is subject to adjustment for changes
in the capital structure such as stock dividends, stock splits or
rights offerings.  The number of shares of common stock to be
issued upon conversion will be equal to the aggregate amount of
principal, interest and penalties, if any divided by the Conversion
Price.  The Holder anticipates that upon any conversion, the shares
of stock it receives from the Registrant will be tradable by
relying on an exemption under Rule 144 of the U.S. Securities and
Exchange Commission.

The Conversion Price is subject to adjustment in the event of any
of the following:

   1. During the period when a Major Announcement by the
      Company relating to a merger, consolidation, sale of the
      Company or substantially all of its assets or tender offer
      is in effect, as defined.

   2. A merger, consolidation, exchange of shares,
      recapitalization, reorganization or other similar event
      being consummated.

The Company is not permitted to pay dividends or make other
distributions of capital or repurchase or otherwise acquire any
shares of its capital stock without the Holder's consent and is
subject to certain restrictions on new borrowings, while there is a
remaining outstanding balance related to the convertible promissory
note.

These notes may be prepaid during the first six months the notes
are outstanding by paying a prepayment penalty equal to 30% during
the first 60 days, increasing in 5% increments each month
thereafter, to a maximum of 50%.  The Company has reserved
31,278,688 shares of its unissued common stock for potential
conversion of the convertible note.

The convertible promissory note was privately offered and sold to
the Holder in reliance on specific exemptions from the registration
requirements of the United States federal and state securities laws
which the Registrant believes are available to cover this
transaction based on representations, warranties, agreements,
acknowledgements and understandings provided to the Registrant by
the Holder.

                         About Coates

Based in Wall Township, N.J., Coates International, Ltd. (OTC BB:
COTE) -- http://www.coatesengine.com/-- was incorporated on Aug.
31, 1988, for the purpose of researching, patenting and
manufacturing technology associated with a spherical rotary valve
system for internal combustion engines.  This technology was
developed over a period of 15 years by Mr. George J. Coates, who is
the President and Chairman of the Board of the Company.  The Coates
Spherical Rotary Valve System (CSRV) represents a revolutionary
departure from the conventional poppet valve.  It changes the means
of delivering the air and fuel mixture to the firing chamber of an
internal combustion engine and of expelling the exhaust produced
when the mixture ignites.

MSPC, in Cranford, New Jersey, Coates' independent registered
public accountants, have stated in their Auditor's Report dated
April 14, 2017, with respect to the Company's financial statements
as of and for the year ended Dec. 31, 2016, that the Company
continues to have negative cash flows from operations, recurring
losses from operations, and a stockholders' deficiency.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.

Coates reported a net loss of $8.35 million on $29,200 of total
revenues for the year ended Dec. 31, 2016, compared to a net loss
of $10.20 million on $94,200 of total revenues for the year ended
Dec. 31, 2015.  As of Sept. 30, 2017, Coates had $2.27 million in
total assets, $8.18 million in total liabilities and a total
stockholders' deficiency of $5.90 million.


COLLEGE PARK: Hires Long & Foster Real Estate as Leasing Agent
--------------------------------------------------------------
College Park Investments, LLC, seeks authority from the U.S.
Bankruptcy Court for the District of Maryland to employ Long &
Foster Real Estate, Inc. as leasing agent.

The principal asset of the Debtor is the Yale House, a six-unit
apartment building which is usually rented by students attending
the University of Maryland. The building is located at 7302 Yale
Avenue, College Park, Maryland. The Debtor seeks authority to
employ Long & Foster as its leasing agent to lease the Property.

Kimberly James, a real estate sales and rental agent affiliated
with Long & Foster, attests that L&F is a "disinterested person" as
that term is defined in sections 327 and 101(14) of the Bankruptcy
Code and does not hold or represent an interest adverse to the
bankruptcy estate as described in Section 327 of the Code.

The Debtor and Long & Foster have agreed that the firm will be paid
by a commission of one month's rent for a one-year lease procured
by the firm and half of one month's rent for a six-month lease
procured by the firm.

Long & Foster can be reached through:

     Kimberly James
     Long & Foster Real Estate, Inc.
     9094 Baltimore Blvd.
     College Park, MD 20740
     Phone: 703-653-8526
     Toll Free: 800-237-8800

               About College Park Investments, LLC

College Park Investments, LLC and its affiliate Stein Properties,
Inc. own and lease real properties.  College Park's principal
assets are located at 7302 Yale Avenue College Park, Maryland.
Stein Properties owns a real property at 10840 Little Patuxent
Parkway Columbia, Maryland.

College Park and Stein Properties sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D. Md. Case Nos. 17-22678 and
17-22680) on September 22, 2017.  Bruce S. Jaffe, its manager,
signed the petitions.

At the time of the filing, College Park disclosed that it had
estimated assets and liabilities of $1 million to $10 million.
Stein Properties estimated $1 million to $10 million in assets and
$10 million to $50 million in liabilities.


CONCORDIA INTERNATIONAL: Comments on Recent Trading Activity
------------------------------------------------------------
At the request of the Investment Industry Regulatory Organization
of Canada, Concordia International Corp. is confirming that it is
unaware at this time of any material change in its operations that
would account for the recent increase in market activity.

As previously announced, the Company commenced proceedings under
the Canada Business Corporations Act in an effort to realign its
capital structure.  The Company continues to advance ongoing
discussions with its debtholders in this effort, and is focused on
realigning its capital structure on a consensual basis.  In
connection with the Company's efforts to advance a potential
recapitalization transaction, the Company has determined to defer
the payment of the approximately $37.5 million of interest due
today on its 9.5% senior unsecured notes.  Such deferral of the
interest payment does not result in an Event of Default until the
expiry of the 30-day grace period, and any default or Event of
Default in respect of the non-payment of the foregoing interest
amount is subject to the stay of proceedings granted in the
Company's CBCA proceedings.  It is expected that the foregoing
interest payment will be addressed as part of any recapitalization
transaction that may be completed by the Company.

                        About Concordia

Based in Ontario, Canada, Concordia -- http://www.concordiarx.com/
-- is an international specialty pharmaceutical company with a
diversified portfolio of more than 200 patented and off-patent
products, and sales in more than 90 countries.  Going forward, the
Company is focused on becoming a leader in European specialty,
off-patent medicines.  Concordia operates out of facilities in
Oakville, Ontario and, through its subsidiaries, operates out of
facilities in Bridgetown, Barbados; London, England and Mumbai,
India.

Concordia reported a net loss of US$1.31 billion for the year ended
Dec. 31, 2016, compared to a net loss of US$31.56 million in 2015.
As of Sept. 30, 2017, Concordia had US$2.65 billion in total
assets, US$4.12 billion in total liabilities and a total
shareholders' deficit of US$1.47 billion.

                           *    *    *

As reported by the TCR on Oct. 27, 2017, Moody's Investors Service
downgraded the Corporate Family Rating of Concordia to 'Ca' from
'Caa3'.  "Concordia's Ca Corporate Family Rating reflects its very
high financial leverage, ongoing operating headwinds, and imminent
risk of a debt restructuring.  Moody's estimates adjusted
debt/EBITDA will exceed 9.0x over the next 12 months as earnings
decline on a year over year basis."

As reported by the TCR on Oct. 19, 2017, S&P Global Ratings lowered
its corporate credit rating on Concordia to 'SD' from 'CCC-' and
removed the rating from CreditWatch, where it was placed with
negative implications on Sept. 18, 2017.  "The downgrade follows
Concordia International's announcement that it failed to make the
Oct. 16, 2016, interest payment on the 7% senior unsecured notes
due 2023.  Given our view of the company's debt level as
unsustainable, and ongoing restructuring discussions, we do not
expect the company to make a payment within the grace period."


CS360 TOWERS: Chapter 11 Trustee Seeks Access to Cash Collateral
----------------------------------------------------------------
Bradley Sharp, the appointed Chapter 11 Trustee of CS360 Towers,
LLC, asks the U.S. Bankruptcy Court for the Eastern District of
California for authority to use cash collateral substantially
consistent with the terms of the Current Cash Collateral Order.

Prior to the Trustee's appointment, the Debtor has filed a motion
for the use of cash collateral.  Following his appointment, the
Trustee advanced that motion in his own name.  Ultimately, the
Initial Cash Collateral Motion was granted on the terms set forth
in orders of the Court, and authority for the use of cash
collateral was provided through Dec. 31, 2017.

Since his appointment, the Trustee has been appropriately managing
the estate's substantial real property assets, including collecting
rents and paying expenses associated with the Debtor's Condominium
Units.  The Trustee claims that the rental income from the Units is
needed to pay the associated costs, including but not limited to
HOA dues, taxes, maintenance and the other categories of
expenditures set forth in the prior brief submitted to the Court.
The Trustee has also pursued certain litigation claims, and is
working to resolve others.

The Trustee has not prepared a specific case budget, and instead
requests authority to make expenditures consistent with the current
and historical practice since the Trustee's appointment, including
for expenditures in the ordinary course of business (noting that
for other expenditures, such as for approval and payment of
professional fees, separate application and court order is
required).

Given the expiration of the Current Cash Collateral Order, the
Trustee seeks entry of an order substantially similar to the
Current Cash Collateral Order, and in a fashion that preserves the
Reservation of Rights and Reporting Requirements, (as requested by
lenders and with which the Trustee has complied), with the only
differences being: (1) that the use of cash collateral is approved
until further order of the court (as opposed to with another sunset
provision), and (2) removing the mention of the prior budget.

A full-text copy of the Chapter 11 Trustee's Motion is available
at:

           http://bankrupt.com/misc/caeb17-20731-268.pdf

                        About CS360 Towers

CS360 Towers, LLC, filed a Chapter 11 petition (Bankr. E.D. Cal.
Case No. 17-20731) on Feb. 3, 2017.  Mark D. Chisick, manager,
signed the petition.  The Debtor tapped Stephan M. Brown, Esq. at
the Bankruptcy Group, P.C., as counsel.  At the time of filing, the
Debtor disclosed total assets of $18.46 million and total
liabilities of $5.72 million.

The case is assigned to Judge Robert S. Bardwil.  

Bradley Sharp was appointed as Chapter 11 Trustee for the estate of
CS360 Towers, LLC pursuant to order of the court dated March 15,
2017.  The assets of the estate include condominium units (both
residential and commercial) in the building located at 500 N
Street, Sacramento, California, and various claims and causes of
action.

Attorneys for Chapter 11 Trustee Bradley Sharp:

             Jamie P. Dreher, Esq.
             DOWNEY BRAND LLP
             621 Capitol Mall, 18th Floor
             Sacramento, CA 95814-4731
             Telephone: (916) 444-1000
             Facsimile: (91b) 444-2100
             E-mail: jdreher@downeybrand.com


CSP ASSET II: Seeks Permission to Use Double Line Cash Collateral
-----------------------------------------------------------------
CSP Asset II, LLC, asks the U.S. Bankruptcy Court for the Western
District of Texas for permission to use cash collateral to pay its
usual and customary operating expenses of the same type and
approximate amounts set forth on a budget.

The Debtor generates cash collateral from the operation of its
business when it leases storage units and operates its postal,
FedEx and truck leasing operations. Until a plan of reorganization
is confirmed in this case, the Debtor claims that it must obtain
approval for the use of the cash collateral.  The Debtor asserts
that it is critical for the Debtor to have access to its cash and
other business property to continue to operate in the ordinary
course of business and to pay normal operating expenses.

The primary party with an interest in cash collateral is Double
Line CRE Financial, LLC, which holds the first lien upon the
Debtor's real property, as well as an assignment of rents and a
blanket lien upon Debtor's assets.  The loan documents executed in
favor of Double Line state that the Debtor has granted an absolute
assignment of rents to Double Line.  However, under the Texas
Assignment of Rents Act, the Debtor believes that Double Line
possesses only a collateral assignment.

Prior to filing the Petition, the Debtor signed a note in favor of
TC Debt Opportunities, LLC, in the amount of $25,500,000.  The note
was taken out to refinance existing indebtedness and to buy out a
preferred member of the Debtor's predecessor in interest.  At the
request of the lender, the property was transferred to a new entity
for purposes of the financing.  TC Debt Opportunities assigned the
note to Double Line CRE Capital, LLC, at closing.

The Loan Agreement required establishment of various reserve
accounts, including a working capital reserve and debt service
reserve.  The reserves were necessary to ensure that the property
had sufficient funds to operate while it achieved full occupancy.
The Debtor had disputes with Double Line over the reserves almost
from the beginning of the relationship.  Approximately $375,000 of
the loan proceeds were deposited into a "working capital reserve."
Although the Debtor presented Double Line with a budget for working
capital needs, Double Line rarely approved such expenditures such
that $301,000 remains in such account.

The Debtor believes that the amount in the Property Tax Reserve
exceeds the amount actually owed for 2017 ad valorem taxes by about
$40,000.  Additionally, the Debtor has been required to use
operating funds to pay for working capital expenditures when such
amounts should have been funded from the reserve established for
that purpose.

The Debtor asserts that it can meet its ongoing postpetition
obligations only if it borrows funds post-petition or obtains
authority for use of cash collateral. The Debtor believes, however,
that the use of cash collateral is preferable as it has the ability
to fund current expenses for this period from its funds on hand
generated and believes it is able to cash flow post-petition if it
has the funds available from or generated by its prepetition cash
collateral to pay its postpetition expenses.

Thus, in order to continue operations as normal and to preserve the
value of the estate pending confirmation of a plan of
reorganization, the Debtor needs immediate authority to use the
Cash Collateral.

In exchange to its use of cash collateral, the Debtor proposes to
provide adequate protection to Double Line in this manner:

   (a) The Debtor will provide Double Line with a replacement lien
upon funds earned and collected postpetition;

   (b) The Debtor will consult with Double Line on improving the
management of the property;

   (c) The Debtor will use the working capital reserve funds to
make improvements to the property to increase occupancy and income
(subject to further court order); and

   (d) At the final hearing, the Debtor will provide for adequate
protection payments during the pendency of the case in an amount
sufficient to protect Double Line from diminishment in the value of
its collateral.

A full-text copy of the Debtor's Motion is available at:

          http://bankrupt.com/misc/txwb17-11513-2.pdf

                    About CSP Asset II, LLC

Based in Austin, Texas, Secured Climate Storage --
http://www.securedclimatestorage.com/-- operates a self-storage
facility built to provide storage security for individuals and
businesses.  This climate and non-climate controlled Facility has
over 1,200 units and sizes up to 3,200 square feet.  Secured
Climate Storage is also an authorized US postal center and FedEx
Ship center.  Postal services include: 24 hour mailbox rental,
custom packaging and shipping, copies, faxes and notary services,
metered and stamped mail drop off, multiple shipping options,
stamps, envelopes, boxes and greeting cards. For more information
visit:

CSP Asset II, LLC, doing business as Secured Climate Storage, filed
a Chapter 11 petition (Bankr. W.D. Tex. Case No. 17-11513) on Dec.
5, 2017.  James R. Carpenter, manager of sole member, signed the
petition.  Judge Tony M. Davis is handling the case.  Stephen W.
Sather, Esq., at Barron & Newburger, P.C, serves as counsel to the
Debtor.  At the time of filing, the Debtor estimated $10 million to
$50 million in assets and $10 million to $50 million in
liabilities.


CTI BIOPHARMA: Will Adopt Corporate Governance Reforms
------------------------------------------------------
As part of a settlement agreement reached in connection with four
derivative suits, CTI BioPharma Corp. has agreed to adopt certain
corporate governance reforms and agreed not to object to an
attorneys' fee application by plaintiffs' counsel of up to $0.8
million collectively.

On Nov. 7, 2017, a Company shareholder filed the first of four
similar derivative lawsuits on behalf of the Company seeking
damages for alleged harm to the Company caused by certain current
and former officers and directors of the Company on March 14, 2016.
The first suit, Wei v. James A. Bianco, et al., 16-2-05818-3, was
filed in King County Superior Court, Washington.  A second suit,
England v. James A. Bianco, et al., 16-2-14422-5, was filed in King
County Superior Court, Washington, on June 16, 2016.  Two
additional derivative suits, Nahar v. James A. Bianco, et al.,
2:16-cv-0756, and Hill v. James A. Bianco, et al., 2:16-cv-1250,
were filed in the United States District Court for the Western
District of Washington on May 24, 2016 and Aug. 9, 2016,
respectively.  The four suits raise similar allegations and seek
similar relief against certain current and former officers and
directors of the Company.  Consistent with the requirements of a
derivative action, the Company is named in each suit as a nominal
defendant against which no monetary relief is sought.  

On March 29, 2017 during mediation, the parties to the derivative
suits reached an agreement in principle to settle all four suits
subject to Board and court approvals.

On Oct. 24, 2017, the Court issued an order granting preliminary
approval to the proposed settlement.  The Court has scheduled a
hearing on Jan. 31, 2018 at 8:30 a.m. (PT) in Courtroom W-728 of
the Superior Court of Washington, King County located at 516 Third
Avenue, Seattle, Washington, 98104, to determine, among other
things, whether it should issue an order for final approval of the
proposed settlement.  Pursuant to the Court's Order, no later than
Jan. 17, 2018, any objections to the settlement must be filed in
writing with the Court (together with the other requisite
information) and duly served, in each case, in accordance with the
requirements specified in the Notice of Proposed Settlement.  A
copy of the Settlement is available for free at:

                     https://is.gd/HdrHVb  

                      About CTI BioPharma

CTI BioPharma Corp. (NASDAQ and MTA: CTIC) --
http://www.ctibiopharma.com/-- is a biopharmaceutical company
focused on the acquisition, development and commercialization of
novel targeted therapies covering a spectrum of blood-related
cancers that offer a unique benefit to patients and healthcare
providers.  The Company has a late-stage development pipeline,
including pacritinib for the treatment of patients with
myelofibrosis.  CTI BioPharma is headquartered in Seattle,
Washington.
                
CTI Biopharma reported a net loss attributable to common
shareholders of $52 million for the year ended Dec. 31, 2016, a net
loss attributable to common shareholders of $122.6 million for the
year ended Dec. 31, 2015, and a net loss attributable to common
shareholders of $95.99 million.

The Company had $65.53 million in total assets, $37.12 million in
total liabilities, and $28.41 million in total shareholders' equity
as of Sept. 30, 2017.


CUMULUS MEDIA: Dec. 21 Final Hearing on Stock Transfer Protocol
---------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of New York
entered an interim order establishing procedures with respect to
direct and indirect transfers of interests in Cumulus Media Inc.
and its debtor-affiliates.

In certain circumstance, the procedures restrict transactions
involving, and require notices of the holdings of and proposed
transactions by, any person or group of persons that is or, as a
result of such a transaction, would become a substantial
stockholder of the common stock issued by Cumulus Media.  For the
purposes of the procedures, a "substantial stockholder" is any
person or entity that beneficially owns, directly or indirectly, at
least 1,320,225 shares of common stock (representing about 4.5% of
all issued and outstanding common shares).

A hearing is set for Dec. 21, 2018, at 10:00 a.m. (Eastern Time) to
consider final approval of the Debtors' request.  Objections, if
any, are due Dec. 18 at 12:00 p.m. (Eastern Time).

                   About Cumulus Media

Based in Atlanta, Georgia, Cumulus Media Inc. and 36 of its
affiliates, including NY Radio Assets, LLC, and Westwood One, Inc.,
sought voluntary protection under Chapter 11 of the Bankruptcy Code
(Bankr. S.D.N.Y. Lead Case No. 17-13381) on November 29, 2017.

Cumulus Media Inc. (OTCQX: CMLS) -- http://www.cumulus.com/-- is a
radio broadcasting company. The Company is also a provider of
country music and lifestyle content through its NASH brand, which
serves through radio programming, NASH Country Weekly magazine and
live events. Its product lines include broadcast advertising,
digital advertising, political advertising and non-advertising
based license fees. Its broadcast advertising includes the sale of
commercial advertising time to local, national and network clients.
Its digital advertising includes the sale of advertising and
promotional opportunities across its Websites and mobile
applications. Its across the nation platform generates content
distributable through both broadcast and digital platforms.

The case is assigned to Hon. Shelley C. Chapman.

The Debtors are represented by Paul M. Basta, Esq., Lewis R.
Clayton, Esq., Jacob A. Adlerstein, Esq., and Claudia R. Tobler,
Esq., at Paul, Weiss, Rifkind, Wharton & Garrison LLP, in New York.
PJT Partners LP serves as the Debtors' investment banker.  Alvarez
& Marsal North America, LLC, serves as the Debtors' restructuring
advisor.  EPIQ Bankruptcy Solutions, LLC, serves as the Debtors'
claims, notice and balloting agent.

At the time of filing, the Debtors had estimated assets of $1
billion to $10 billion and estimated liabilities of $1 billion to
$10 billion.

The petition was signed by Richard Denning, senior vice president
and general counsel.

The U.S. Trustee for Region 2 on Dec. 11 appointed seven creditors
to serve on the official committee of unsecured creditors in the
Chapter 11 cases of Cumulus Media Inc. and its affiliates.


DDR CORP: Fitch Puts BB Preferred Stock Rating on Watch Positive
----------------------------------------------------------------
Fitch Ratings has placed DDR Corp.'s 'BBB-' Long-Term Issuer
Default Rating (IDR) on Rating Watch Positive.

The Rating Watch Positive follows the announcement that DDR expects
to spin-off all 12 of its Puerto Rico assets as well as 38
continental U.S. assets, accounting for approximately 35% of 2017
NOI, into a newly formed entity. Fitch expects that DDR will obtain
a $1.35 billion cross-collateralized CMBS financing on all 50 to-be
spun assets that will be used for repayment of unsecured and
secured debt, with the CMBS loan transferring to SpinCo along with
the named assets.

The proposed transaction will improve the company's portfolio
quality by reducing or eliminating exposures to lower-growth
geographies and weaker credit-quality tenants. Further, the
proposed transaction lowers leverage and improves liquidity via the
repayment of near-term debt maturities, such that the company will
have no material maturities until 2021.

Fitch would expect to resolve the Rating Watch Positive upon
consummation of the spin transaction, which will likely take place
in mid-2018. Should the transaction not be completed, DDR's current
credit profile will remain unchanged.

KEY RATING DRIVERS

Fitch expects the company's leverage to decline to the low-to-mid
5x area for the year ended Dec. 31, 2019 (the first full year
following the transaction) upon completion of the spin, and
management has publicly stated a policy of maintaining leverage
below 6.0x. Fitch considers DDR's leverage of 6.1x for the quarter
ended Sept. 30, 2017 and fixed charge coverage of 2.7x for the TTM
ended Sept. 30, 2017 strong for the 'BBB-' rating category. DDR's
unencumbered asset coverage of net unsecured debt (UA/UD) is
expected to improve slightly to 2.0x under the proposed
transaction.

DDR had made progress refining its portfolio and delevering its
balance sheet through the disposal of low-growth, lower quality
assets. The company's Puerto Rico portfolio - representing 12
assets and 12.4% of DDR's property NOI at Sept. 30, 2017 - has
continued to lag broader portfolio performance, and Fitch expects
the company's portfolio quality to improve further upon the spin
transaction.

In addition to removing Puerto Rico assets from the portfolio, the
company will also reduce or eliminate exposure to at-risk tenants
like Sears/Kmart while increasing exposure to stronger tenants like
TJX Companies and Bed Bath & beyond; post-spin, no single tenant
will represent more than 6% of DDR's overall ABR.

Power Center Focus: DDR's strategic plan entails owning and
operating market-dominant power centers in select markets with
favorable population demographics. Currently, DDR's portfolio
demographics are below average with respect to its shopping center
REIT peers, as measured by population density and average household
income. Post-transaction, Fitch expects DDR's remaining portfolio
to approach the peer average in categories such as in-place anchor
and in-line tenant rents. Further, the company will have a stronger
geographic profile upon the elimination of its Puerto Rico
exposure.

Power centers can exhibit competitive advantages relative to
traditional grocery-anchored centers in their greater scale and
larger trade areas versus grocery-anchored neighborhood shopping
centers. Numerous retailers within the value and convenience
segments are exploring selling grocery items and this demand from
non-traditional grocers could bolster tenancy for power center
space.

Adequate UA/UD: Fitch forecasts the ratio of unencumbered assets to
unsecured debt to improve to 2.0x pro forma for the announced
transaction, with a stronger unencumbered pool. As of Sept. 30,
2017, DDR's unencumbered assets (defined as unencumbered NOI
divided by an 8% stressed capitalization rate) covered net
unsecured debt by 1.9x. The company's UA/UD has remained
consistently below the typical 2.0x threshold that Fitch views as
appropriate for investment-grade REITs.

C-suite Turnover; Finally Stabilized: The company has had
significant management turnover in the last several years
especially at the CEO position with five separate individuals
holding the role since 2009. This has resulted in inconsistent
strategy/direction, which has likely stunted cash flow growth that
has trailed peers and turned negative in 2017. Fitch views
positively the new CEO and other members of senior management given
their prior success in reducing leverage and improving portfolio
quality at Equity One, a grocery-anchored peer that merged with
Regency Centers in early 2017.

DERIVATION SUMMARY

Assuming the completion of the transaction as announced, DDR's
credit metrics would be stronger than its closest peer in the
'BBB-' category. DDR would have lower leverage and higher fixed
charge coverage relative to Brixmor('BBB-'/Stable), with superior
portfolio metrics as measured by in-place rents and occupancy. DDR
would have stronger credit metrics than Kimco ('BBB+'/Stable),
although with weaker portfolio quality based on locations and
tenant quality. Regency Centers, for which Fitch has a credit
opinion, has stronger occupancy, in-place rents and asset locations
with lower leverage. Federal Realty's ('A-'/Stable) sector-leading
in-place rents, leasing spreads, portfolio demographics and capital
access justify its higher rating.

DDR's elimination of its Puerto Rico and Sear/Kmart exposures are a
credit positive, as they transfer a substantial geographic
concentration, weaker performing assets and lower tenant credit
quality to SpinCo. In concert with better headline credit metrics,
the company would have a stronger portfolio, albeit still
unremarkable relative to peers.

KEY ASSUMPTIONS

-- The spin transaction and CMBS financing are executed on
    substantially the same terms and timing as announced by DDR on

    Dec. 14, 2017;
-- Average annual SSNOI growth of the remaining portfolio between

    1% to 2%;
-- Common dividend reduced to $0.10/share from $0.19/share to
    reflect lost revenue from the spin transaction and a more
    conservative pro forma AFFO payout ratio between 70% to 80%;
-- No equity issuance or stock buybacks.

RATING SENSITIVITIES

Fitch expects to resolve the Positive Watch with an upgrade of the
IDR to 'BBB' upon the closing of the spin transaction (which may
take place subsequent to six months in the future), provided DDR
executes the spin transaction and CMBS financing under terms
substantially similar to those announced by the company on Dec. 14,
2017. Assuming the upgrade, Fitch would implement the following
rating sensitivities:

Developments That May, Individually or Collectively, Lead to
Positive Rating Action
-- Fitch's expectation of leverage, excluding preferred stock,
    sustaining below 5.5x;
-- Fitch's expectation of fixed charge coverage sustaining above
    3.0x.

Developments That May, Individually or Collectively, Lead to
Negative Rating Action
-- Fitch's expectation of leverage, excluding preferred stock,
    sustaining above 6.5x;
-- Failure to maintain unencumbered asset coverage of unsecured
    debt (based on a stressed 8% cap rate) above 2.0x.
-- Fitch's expectation of fixed charge coverage sustaining below
    2.0x.

LIQUIDITY

The proceeds from the spin transaction will allow the company to
meaningfully extend its debt maturity profile. Management intends
to position itself to have no unsecured maturities until 2021 with
near full availability on its $1 billion revolving line of credit
and capacity to fund five full years of maturities
post-transaction. The company does not intend to reduce the size of
its LOC post-spin.

FULL LIST OF RATING ACTIONS

Fitch has placed the following ratings on Rating Watch Positive:

DDR Corp.
-- Long-Term IDR 'BBB-';
-- Senior unsecured revolving credit facility 'BBB-';
-- Senior unsecured term loan 'BBB-';
-- Senior unsecured notes 'BBB-';
-- Preferred stock 'BB'.


DDR CORP: Moody's Cuts Pref. Stock Rating to Ba1 on Spinoff
-----------------------------------------------------------
Moody's Investors Service has downgraded the senior unsecured
rating of DDR Corp. to Baa3 from Baa2. This action follows the
announcement on December 14 that DDR will spinoff 50 assets,
including its entire Puerto Rico portfolio, into a new
publicly-traded REIT called Retail Value Trust ("RVT"). The ratings
downgrade is primarily driven by concerns that DDR's remaining
portfolio will likely face leasing pressures, more tenant
bankruptcies and challenges with growing, particularly in locations
where DDR does not have a dominant presence. Furthermore, the
REIT's longer-term growth strategy is unclear.

The rating outlook was revised to stable from negative, reflecting
expected volatility in operating performance as the retail industry
continues to experience secular headwinds, mitigated by maintenance
of conservative credit metrics including net debt/EBITDA in the 6x
range (inclusive of DDR's pro-rata share of unconsolidated joint
ventures) following the RVT transaction.

The following ratings were downgraded:

Issuer: DDR Corp.

Senior Unsecured Rating downgraded to Baa3 from Baa2

Senior Unsecured MTN Shelf downgraded to (P)Baa3 from (P)Baa2

Subordinate MTN Shelf downgraded to (P)Ba1 from (P)Baa3

Preferred Stock Rating downgraded to Ba1 from Baa3

Senior Unsecured Shelf downgraded to (P)Baa3 from (P)Baa2

Subordinate Shelf downgraded to (P)Ba1 from (P)Baa3

Preferred Stock Shelf downgraded to (P)Ba1 from (P)Baa3

RATINGS RATIONALE

The spinoff of RVT represents a positive step in DDR's portfolio
repositioning strategy as it completely eliminates the REIT's
exposure to Puerto Rico (12.4% of NOI as of Q3 2017), a market with
weak operating performance and uncertain growth prospects that is
still recovering from the effects of Hurricane Maria. In addition,
the transaction removes exposure to properties within the
continental U.S. with weaker operating fundamentals and growth
potential. However, DDR's remaining portfolio is less defensible
than its shopping center REIT peers, in particular with respect to
location and market depth. The REIT faces operating risks due to
the continued effects of ecommerce on bricks and mortar retail
sales and growing competition amongst retailers. Moody's expect
further tenant bankruptcies will pressure leasing and occupancy
over the next 12-18 months. Operating performance could be
pressured by increased rent concessions and more accommodating
co-tenancy clauses provided to preserve occupancy.

DDR's near-term growth strategy focuses on organic growth of its
existing portfolio, however longer term growth is unclear.
Nonetheless, the REIT remains committed to a conservative capital
structure, which implies any future investment opportunities will
likely be financed with some form of equity. The public equity
market has remained an unattractive capital raise vehicle for DDR
as its share price has traded below net asset value for some time.
The effect of the spinoff transaction on DDR's stock price will
likely be an important variable in determining future growth
avenues.

The Baa3 senior unsecured rating reflects a conservative capital
structure, with net debt/EBITDA post spinoff in the high 5x range
and fixed charge coverage (defined as EBITDA/(interest expense +
capitalized interest+preferred dividends)) in the mid 2x range
(excluding DDR's pro-rata share of unconsolidated joint ventures).
In addition, DDR has solid liquidity that includes a $1 billion
unsecured revolver and a large unencumbered pool of assets.
Upcoming debt maturities have largely been refinanced over the past
year. These factors will help mitigate potential operating
volatility over the next two years.

An upgrade is unlikely in the next 12-18 months. However, longer
term, a positive rating action would require DDR to have a
well-defined growth strategy and demonstrated ability to execute
it. An upgrade would also be predicated on fixed charge coverage
approaching 3.5x, net debt/EBITDA below 5.5x, secured debt % gross
assets below 10% and debt + preferred equity as a % gross assets
closer to 40%, all on a sustained basis inclusive of DDR's pro-rata
share of unconsolidated JVs.

A downgrade would result from net debt/EBITDA above 6.5x, debt +
preferred equity as a % gross assets exceeding 50%, secured debt %
gross assets closer to 20% or fixed charge coverage ratio below
2.5x, all on a sustained basis, inclusive of DDR's pro-rata share
of JVs.

DDR Corp (NYSE: DDR) is a retail REIT headquartered in Beachwood,
Ohio. Post the spinoff of RVT, the REIT will own and manage 235
assets encompassing 55 million square feet (at 100% ownership).

The principal methodology used in these ratings was Global Rating
Methodology for REITs and Other Commercial Property Firms published
in July 2010.


DEALER TIRE: Moody's Hikes CFR to B1; Outlook Stable
----------------------------------------------------
Moody's Investors Service upgraded its ratings for Dealer Tire,
LLC, including the company's Corporate Family Rating (to B1 from
B2) and Probability of Default Rating (to B2-PD from B3-PD).
Moody's also upgraded Dealer Tire's senior secured revolving credit
facility and term loan ratings, each to B1 from B2. The ratings
outlook is stable.

"The upgrades reflect Moody's expectation that Dealer Tire will
continue to benefit from the exclusive relationship it has with
auto OEMs and dealerships and outperform the industry over the next
12-18 months," said Inna Bodeck, Moody's lead analyst for the
company.

Moody's noted in its research that Dealer Tire has been able to
strengthen its position in the niche business segment it serves by
developing improved analytic capabilities, which in turn have led
to a better understanding of consumers' replacement tire purchasing
behavior. This has subsequently increased their customers' reliance
on Dealer Tire.

"In addition to strengthening its business model, Moody's now
believe Dealer Tire will employ measured financial policies,
consistent with historical practice and notwithstanding a second
debt-funded dividend, with the balance sheet remaining only
moderately levered in the 4.0 times range on a Moody's-adjusted
Debt/EBITDA basis going forward," added Bodeck.

Moody's took the following actions for Dealer Tire's ratings:

Ratings Upgraded:

Corporate Family Rating, to B1 from B2

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

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

$688 million senior secured term loan facility ($638mm outstanding
($655 million original), $50 million add-on), to B1 (LGD3) from B2
(LGD3)

Outlook, stable

RATINGS RATIONALE

Dealer Tire's B1 CFR broadly reflects the company's good
competitive position within the dealer channel of the replacement
tire market coupled with strong projected free cash flow (absent
sponsor dividends), balanced by persistent pressure within the tire
replacement industry, customer concentration and moderate leverage.
Dealer Tire's top-three customers represent approximately 56% of
revenues (YTD 9/30/2017), and its top-three tire suppliers account
for 51% of purchases. In addition, Moody's noted the company's
comparatively modest revenue base relative to competing suppliers
that have greater scale and broader distribution channels in the
replacement tire market. These exposures create vulnerability to
customer or supplier losses, shifts in client purchasing
strategies, and pricing pressure. Even so, Dealer Tire is a leader
in the growing dealership channel of the replacement tire market.
Balance sheet strain is expected to remain relatively modest, with
total debt-to-EBITDA incorporating Moody's standard adjustments
estimated in the low-4.0 times range and solid interest coverage
(EBIT-to-interest expense) approximating 2.0 times, both augmented
further by a good liquidity profile.

The stable ratings outlook reflects Moody's expectation that Dealer
Tire will maintain relative consistency and likely improve somewhat
in its key credit metrics over the intermediate-term, supported by
earnings growth, positive free cash flow, and a good liquidity
profile.

Higher ratings could be supported with more scale and via the
application of free cash flow towards permanent debt reduction,
while a good liquidity profile is maintained. The ratings could
warrant consideration for prospective upgrade if the company's
growth and profitability levels are expected to support a
debt-to-EBITDA ratio approaching 3.5 times and retained cash
flow-to-debt net of unrestricted cash above 15%.

The ratings could be downgraded if Dealer Tire loses market share
within the dealership channel of the replacement tire market and/or
if profitability weakens. Lower ratings could arise if
debt-to-EBITDA is maintained above 5.0 times and EBIT-to-interest
is maintained below 2.0 times. A deterioration in liquidity and/or
more aggressive financial policies could also pressure ratings.

The principal methodology used in these ratings was Global
Automotive Supplier Industry published in June 2016.

Dealer Tire, LLC, headquartered in Cleveland, Ohio, is primarily
engaged in the business of distributing replacement tires through
alliance relationships with automobile OEMs and their dealership
networks in the US and Canada. The company also provides warranty
processing, billing services, logistics services, marketing
programs and training for its customers. Revenue for the 12 months
ended September 30, 2017 were approximately $1.5 billion.


DICK CAMPBELL: Has Until Feb. 15 to Exclusively File Plan
---------------------------------------------------------
The Hon. Jim D. Pappas of the U.S. Bankruptcy Court for the
District of Idaho has extended, at the behest of Dick Campbell
Company, Inc., the exclusive periods for the Debtor to file a plan
until Feb. 15, 2018, and obtain acceptance of that filed plan until
March 15, 2018.

As reported by the Troubled Company Reporter on Oct. 12, 2017, the
Debtor asked the Court to extend the exclusivity periods for the
Debtor to file a plan until Feb. 15, 2018, and to obtain acceptance
of that filed plan until April 16, 2018.

                   About Dick Campbell Company

Based in Boise, Idaho, Dick Campbell Company, Inc., manufactures
transportation signaling devices.  It sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Idaho Case No.
17-00756) on June 14, 2017.  Phil Tate, its president, signed the
petition.

At the time of the filing, the Debtor disclosed $2.63 million in
assets and $2.73 million in liabilities.

Judge Jim D. Pappas presides over the case.  Bruce A. Anderson,
Esq., at Elsaesser Jarzabek Anderson Elliot & Macdonald, Chtd.,
serves as bankruptcy counsel.  The Debtor hired Holland Law LLP as
special counsel.


DREAM MOUNTAIN RANCH: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Dream Mountain Ranch, LLC as of
Dec. 13, according to a court docket.

                  About Dream Mountain Ranch LLC

Dream Mountain Ranch, LLC is a privately-held company that owns a
deer and elk hunting game area in North Central West Virginia.  It
offers 15 hunting stands and still hunts scattered across a
1,000-plus acres property.  It offers lodge featuring four
bedrooms, three baths, a full-sized kitchen, wrap around porch, and
a hot tub.  The area also features several activities guest can
enjoy including the Ohiopyle State Park, Falling Water, Blackwater
Falls, and Coopers Rock.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. W.Va. Case No. 17-01051) on October 27, 2017.
Dietrich Steve Fansler, its managing member, signed the petition.

At the time of the filing, the Debtor disclosed $5.02 million in
assets and $2.53 million in liabilities.

Judge Patrick M. Flatley presides over the case.

The Debtor hired Gianola, Barnum, Bechtel & Jecklin, L.C. as its
legal counsel; Dietrich Fansler as its managing agent; and Tetrick
& Bartlett, PLLC as its accountant.


E.B WEAVER: Proposed Sale of Atlanta Property for $83K Approved
---------------------------------------------------------------
Judge Edward J. Coleman, III, of the U.S. Bankruptcy Court for the
Southern District of Georgia authorized E.B Weaver Family L.P's
sale of the real property at 1747 Fort Valley Drive SW in Atlanta,
Georgia, Tax ID# 14-0168-0006-007-8, for $83,000.

All costs of sale, mortgage liens and other encumbrances to clear
title will be fully satisfied at closing.  The net sale proceeds,
if any, will be paid to the Debtor at closing.

Headquartered in Millen, Georgia, E.B Weaver Family L.P sought
Chapter 11 protection (Bankr. N.D. Ga. Case No. 17-57980) on May 2,
2017.  It filed filed pro se.  The Debtor estimated assets and
liabilities in the range of $50,001 to $100,000.  The petition was
signed by Reginal Marcus Sapp, Managing Partner.



ELENA DELGADILLO: Trustee's Sale of Oakland Property for $425K OK'd
-------------------------------------------------------------------
Judge Ronald H. Sargis of the U.S. Bankruptcy Court for the Eastern
District of California authorized Irma Edmonds, Chapter 11 Trustee
for Elena Delgadillo, to sell the real property commonly known as
4121 E 17th St., Oakland, California, to Ryan Vanderpol and Amy
Theirfelder for $425,000.

The sale proceeds will first be applied to closing costs, real
estate commissions, prorated real property taxes and assessments,
liens, other customary and contractual costs and expenses incurred
in order to effectuate the sale.

The Trustee is authorized to pay a real estate broker's commission
in an amount not to exceed 6% of the actual purchase price upon
consummation of the sale.  The commission will be paid to the
Trustee's broker, Coldwell Banker Residential Brokerage, Stephanie
Davis, the agent, and the Buyer's broker as provided in the
Purchase Agreement.

The sale is free and clear of the lien of Sacramento Lopez, which
lien will attach to all remaining proceeds from the sale of the
Property, except for the first $91,000 of the net proceeds after
payment of the above expenses, which $91,000 will be disbursed to
the Trustee as monies free and clear of the lien securing the claim
of Sacramento Lopez.

The remaining proceeds after payment of the costs and expenses of
sale, and disbursement of the $91,000 of unencumbered monies to the
Trustee, will be disbursed directly from escrow to Sacramento Lopez
in an amount not to exceed Mr. Lopez's secured claim in this case
and will be applied to Mr. Lopez's secured claim in the bankruptcy
case.  The Trustee will provide her consent to the disbursement
directly from escrow for the amount to be disbursed to Mr.Lopez,
and in the event of a disagreement as to the total amount, she will
provide her consent to the undisputed portion, with any disputes as
to the amount of Mr. Lopez's secured claim to be subsequently
determined by the Court.

                      About Elena Delgadillo

Elena Delgadillo filed a Chapter 11 petition (Bankr. E.D. Cal. Case
No. 16-90500) on June 9, 2016, and was represented by David C.
Johnston, Esq.

Irma Edmonds was appointed as Chapter 11 Trustee for the Debtor's
estate on Dec. 21, 2016, and continues to serves in that capacity.

The Trustee filed on March 16, 2017, an application to hire
Stephanie Davis of Coldwell Banker Residential Brokerage as real
estate agent.  The application was approved by order filed March
23, 2017.  Stephanie Davis was appointed as Broker/Agent on Aug.
25, 2017.

Attorneys for the Chapter 11 Trustee:

         HEFNER, STARK & MAROIS, LLP
         Howard S. Nevins, Esq.
         Aaron A. Avery
         2150 River Plaza Drive, Suite 450
         Sacramento, CA
         Tel: (916) 925-6620
         Fax: (916) 925-1127

The Real Estate Agent can be reached at:

         Stephanie Davis
         Realtor Associate
         COLDWELL BANKER RESIDENTIAL BROKERAGE
         6137 La Salle Ave, Oakland, CA 94611, USA
         Tel: (510) 207-5209
         E-mail: stephanie.davis@cbnorcal.com


ELITE INSULATION: Jan. 8 Hearing on Plan and Disclosures
--------------------------------------------------------
Judge Stacey Jernigan of the U.S. Bankruptcy Court for the Northern
District of Texas conditionally approved Elite Insulation & Air
Duct Cleaning LLC's disclosure statement referring to its plan of
reorganization dated Nov. 17, 2017.

January 5, 2018 is fixed as the last day for filing and serving
written acceptances or rejections of the Plan in the form of a
ballot.

Jan. 8, 2018 at 2:30 p .m. is fixed for the hearing on Confirmation
of the Plan and Final Approval of the Disclosure Statement in the
Courtroom of the Honorable Stacey G. Jernigan, 1100 Commerce
Street, 14th Floor, Dallas, Texas.

Jan. 5, 2018 is fixed as the last day for filing and serving
written objections to confirmation of the Plan or the Disclosure
Statement.

        About Elite Insulation & Air Duct Cleaning

Elite Insulation & Air Duct Cleaning, LLC, filed a Chapter 11
bankruptcy petition (Bankr. N.D. Tex. Case No. 17-32727) on July
14, 2017, listing under $1 million in both assets and liabilities.

Elite Insulation & Air Duct Cleaning previously filed a Chapter 11
bankruptcy petition (Bankr. N.D.Tex. Case No. 14-35483) on November
12, 2014, also listing under $1 million in both assets and
liabilities.

Eric Liepins, Esq., at Eric Liepins, PC serves as the Debtor's
bankruptcy counsel in both the 2017 and 2014 cases.


ENDLESS SALES: Unsecureds to be Paid in Full Over 5 Years
---------------------------------------------------------
Endless Sales, Inc., filed with the U.S. Bankruptcy Court for the
District of Colorado a Disclosure Statement to accompany its
Chapter 11 Plan of Reorganization dated December 6, 2017.

Under the Plan, claims by BBVA Compass Bank, NA, will be allowed in
the full amount due on the effective date, including fees and
interest, and will bear interest at a rate of 6% per annum. The
claims will be amortized and paid in equal monthly installments
over five (5) years from the effective date of the Plan. Monthly
payments shall be approximately $11,643.72.

Unsecured creditors will receive pro-rata distributions equal to
1.5% of the Debtor's Gross Revenue generated over five years
commencing on the Effective Date less the amount necessary to pay
Unclassified Priority Claims. Payments will be made every three (3)
months, commencing 3 months from the Effective Date (distributions
will be on a pro-rata basis) until these claims are paid in full
with 2% interest per annum.

The claim by BMO Harris Bank shall retain its lien and shall be
allowed in the amount of $72,000 or, if BMO objects, such other
amount as agreed to by the Debtor and BMO. The claim will bear
interest at a rate of 8% per annum, and shall be amortized and paid
in equal monthly installments over five (5) years following the
effective date of the Plan. Monthly payments shall be approximately
$1,459.90.

The claim by U.S. Bank, N.A. d/b/a U.S. Bank Equipment Finance
shall retain its lien and shall be allowed in the amount of $25,000
or, if U.S. Bank objects, such other amount as agreed to by the
Debtor and BMO. The claim will bear interest at a rate of 6% per
annum, and shall be amortized and paid in equal monthly
installments over three (3) years following the effective date of
the Plan. Monthly payments shall be approximately $760.55.

Brian Firkins shall retain his interest in Endless Sales.

The feasibility of the Debtor's Plan is supported by its
post-petition operations. Since the Petition Date, the Debtor has
consistently generated a net profit and has continued to expand its
operations while maintaining payments to Compass and BMO.

A full-text copy of Endless Sales' Disclosure Statement is
available at:

         http://bankrupt.com/misc/cob17-11037-184.pdf

                      About Endless Sales

Based in Denver, Colorado, Endless Sales, Inc., is engaged in
buying, refurbishing and reselling used forklifts, and designs and
manufactures its own line of forklifts.  

Endless Sales, which conducts business under the name of Discount
Forklift, Discount Forklift Brokers and Octane Forklifts, filed a
Chapter 11 petition (Bankr. D. Colo. Case No. 17-11037) on Feb. 13,
2017.  The petition was signed by Brian Firkins, president.

The Debtor disclosed total assets of $2.56 million and total
liabilities in the amount of $1.78 million.

The case is assigned to Judge Elizabeth E. Brown.  

The Debtor is represented by Jeffrey S. Brinen, Esq., and Keri L.
Riley, Esq., at Kutner Brinen, P.C.  

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


ESBY CORP: Jan. 17 Disclosure Statement Hearing
-----------------------------------------------
According to a notice, the U.S. Bankruptcy Court for the Middle
District of North Carolina will convene a hearing on Jan. 17, 2018,
at 2:00 p.m. to consider and to rule on the adequacy of the
information contained in the proposed Disclosure Statement of Esby
Corporation.

Objections to the adequacy of the information contained in said
Disclosure Statement must be submitted in writing on or before Dec.
29, 2017.

                 About Esby Corporation

Esby Corporation sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D.N.C. Case No. 17-50228) on March 2,
2017.  At the time of the filing, the Debtor estimated assets and
liabilities of less than $1 million.

Brian P. Hayes, Esq., at the law firm Ferguson, Hayes, Hawkins &
DeMay, PLLC, serves as the Debtor's bankruptcy counsel.



EXCO RESOURCES: Falls Short of NYSE's $1 Bid Price Requirement
--------------------------------------------------------------
EXCO Resources, Inc., said that on Dec. 11, 2017, the Company was
notified by the New York Stock Exchange of its noncompliance with
continued listing standards because the average closing price of
its common shares over a period of 30 consecutive trading days had
fallen below $1.00 per share, which is the minimum average closing
price per share required to maintain listing on the NYSE.

Under the NYSE rules, during the six-month period from the date of
the NYSE notice, EXCO can regain compliance if the price per share
of EXCO's common shares on the last trading day of any calendar
month within such period and the 30 trading day average price per
common share for that month is at least $1.00.

The notice is not related to the previously disclosed notice of
noncompliance that the Company received from the NYSE in August
2017 related to the Company's average global market capitalization
falling below $50 million over a trailing consecutive 30
trading-day period while its shareholders' equity was less than $50
million.  On Sept. 22, 2017, EXCO submitted to the NYSE its
business plan setting forth how EXCO intends to regain compliance
with the NYSE's market capitalization requirements, and, on
Nov. 2, 2017, the NYSE accepted EXCO's business plan.  As a result,
if EXCO fails to comply, or regain compliance with, the NYSE's
market capitalization requirements by Feb. 10, 2019, it will result
in a delisting of EXCO's common shares from the NYSE. In addition,
if EXCO's average market capitalization falls below $15 million for
a 30 trading-day period or EXCO's share price falls to an
abnormally low level, the NYSE may immediately suspend trading and
commence delisting of EXCO's common shares.

The notice has no immediate impact on the listing of the common
shares, which will continue to be listed and traded on the NYSE,
subject to the Company's compliance with the other listing
requirements of the NYSE.  The common shares will continue to trade
under the symbol "XCO.BC" to indicate the status of the common
shares as "below compliance."  The NYSE notification does not
affect EXCO's business operations or its Securities and Exchange
Commission reporting requirements and does not conflict with or
cause an event of default under any of the Company's material debt
agreements.

If EXCO is unable to regain compliance with the NYSE's continued
listing requirements, the NYSE will initiate procedures to suspend
and delist EXCO's common shares.  In the event that the NYSE takes
action to suspend or delist EXCO's common shares from trading on
the NYSE, EXCO will promptly provide public notice of such action.

                           About EXCO

EXCO Resources, Inc. -- http://www.excoresources.com/-- is an oil
and natural gas exploration, exploitation, acquisition, development
and production company headquartered in Dallas, Texas with
principal operations in Texas, Louisiana and Appalachia.

EXCO Resources reported a net loss of $225.3 million on $271
million of total revenues for the year ended Dec. 31, 2016,
compared to a net loss of $1.19 billion on $355.70 million of total
revenues for the year ended Dec. 31, 2015.  As of Sept. 30, 2017,
EXCO Resources had $830.17 million in total assets, $1.59 billion
in total liabilities and a total shareholders' deficit of $760.36
million.

KPMG LLP, in Dallas, Texas, issued a "going concern" qualification
on the consolidated financial statements for the year ended Dec.
31, 2016, citing that probable failure to comply with a financial
covenant in its credit facility as well as significant liquidity
needs, raise substantial doubt about the Company's ability to
continue as a going concern.

                           *    *    *

In December 2016, Moody's Investors Service downgraded EXCO
Resources' corporate family rating to 'Ca' from 'Caa2'.  "EXCO's
downgrade reflects its eroded liquidity position which is
insufficient to fully fund development expenditures at the level
required to stem ongoing production declines," commented Andrew
Brooks, Moody's vice president.  "Absent an injection of additional
liquidity, the source of which is not readily identifiable, EXCO
could face going concern risk as it confronts an unsustainable
capital structure."

In March 2017, S&P Global Ratings raised its corporate credit
rating on EXCO Resources to 'CCC-' from 'SD' (selective default).
The rating outlook is negative.  "The upgrade reflects our
reassessment of our corporate credit rating on EXCO after the
company exchanged most of its outstanding 12.5% second-lien secured
term loans for $683 million new 1.75-lien secured payment-in-kind
(PIK) term loans," said S&P Global Ratings' credit analyst
Alexander Vargas.


EZRA HOLDINGS: Taps Foxwood as Special Counsel
----------------------------------------------
Ezra Holdings Limited seeks approval from the U.S. Bankruptcy Court
for the Southern District of New York to hire Foxwood LLC as
special counsel.

The firm will provide legal services in connection with a potential
financing and capital markets transaction currently being
negotiated by the company and its affiliates, and which they
anticipate consummating in connection with a Chapter 11 plan.
These services include the preparation and drafting of shareholder
circulars; communicating with the Singapore stock exchange; and
drafting documents.

The Debtors propose to pay Foxwood up to S$400,000, based on the
achievement of certain milestones in connection with the
transaction.  Specifically, the Debtors will compensate the firm
according to this fee arrangement:

                                             Compensation
     Milestone                                  Amount
     ---------                               ------------
     Review/negotiate draft term sheet           S$40,000
     with investor   

     Upon signing of term sheet with investor    S$80,000

     Upon completion of shareholders' meeting   S$120,000
     to be held in Singapore in relation to a
     Chapter 11 plan

     Upon signing of definitive agreements in    S$80,000
     relation to a "reverse take-over" or
     "very substantial acquisition"

     Upon completion of the proposed "reverse    S$80,000
     take-over" or "very substantial
     acquisition"

Goh Keng Haw, Esq., managing director of Foxwood, 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:

     Goh Keng Haw
     Foxwood LLC
     302 Jalan Besar
     B1-01 Singapore 208963

                        About Ezra Holdings

Founded in 1992, Ezra Holdings Limited
--http://www.ezraholdings.com/-- is an offshore contractor and
provider of integrated offshore solutions to the global oil and gas
industry.  Ezra is incorporated in Singapore with its registered
office at 15 Hoe Chiang Road #28-01 Tower Fifteen Singapore.  Its
shares were listed on the SGX Sesdaq on Aug. 8, 2003, and moved to
the Mainboard of the Singapore Exchange since Dec. 8, 2005.  It
also issued certain notes (S$150,000,000 4.875% Notes due 2018
comprised in Series 003) which have been listed on the Singapore
Exchange since 2013.

Ezra established and maintains an office in the United States
located at 75 South Broadway, Fourth Floor, Office Number 489,
White Plains, New York 10601.  Ezra also has a wholly owned New
York subsidiary, Ezra Holdings (NY) Inc., which was incorporated in
the United States of America with 200 shares at a nominal issue
price per share.

EMITS, a wholly owned subsidiary of Ezra, provides supporting
information technology services to each of the Ezra Group's
business divisions.  Ezra Marine, another wholly owned subsidiary
of Ezra, has a leasehold interest in the marine base in Singapore
located at 51 Shipyard Road, Singapore 628139 and leases out the
base's facilities and provides various support services in
connection with the marine base to the Ezra Group's operating
entities.

Ezra Holdings and two affiliates -- Ezra Marine Services Pte. Ltd.
and EMAS IT Solutions Pte Ltd -- filed voluntary Chapter 11
bankruptcy petitions (Bankr. S.D.N.Y. Lead Case No. 17-22405) on
March 18, 2017, before the Honorable Robert D. Drain.

Lawyers at Saul Ewing, led by Sharon L. Levine, Esq., serve as the
Debtors' Chapter 11 counsel.  The Debtors tapped as general
Singapore counsel Drew & Napier LLC; and claims and noticing agent,
Prime Clerk LLC.

Ezra Holdings estimated $500 million to $1 billion in assets and
$100 million to $500 million in liabilities.  The petitions were
signed by Tan Cher Liang, director.

The Ezra Group's joint venture, EMAS CHIYODA Subsea Limited, and
certain of its affiliate companies filed voluntary Chapter 11
petitions (Bankr. S.D. Tex. Lead Case No. 17-31146) on Feb. 27,
2017.  ECS' wholly-owned subsidiary, EMAS-AMC AS, has also been
placed under members' voluntary liquidation in Norway.

Ezra guaranteed substantial charter hire liabilities of the ECS
Group, as well as certain loans owed by the ECS Group to financial
institutions, Ezra faces potentially significant contingent
liability if the creditors call on the guarantees.

Ezra received statutory demands from Svenska Handelsbanken AB
(Publ), Singapore Branch and Forland Subsea AS on Jan. 24, 2017,
and Feb. 6, 2017, respectively. These statutory demands have since
expired under Singapore law and these two creditors may commence
winding up applications against Ezra.  Ezra also received a
statutory demand from VT Halter Marine, Inc. on March 9, 2017.


FIRST CAPITAL: Gets Interim Approval to Use Cash Collateral
-----------------------------------------------------------
The Hon. Michael S. McManus of the U.S. Bankruptcy Court for the
Eastern District of California, on Dec. 7, 2017, has entered an
order conditionally approving First Capital Retail, LLC's use of
cash collateral of Byline Bank on an interim basis.

On Oct. 6, 2017, First Capital filed its emergency motion for an
order authorizing the use of cash collateral which was
conditionally granted for the interim period covering Sept. 14,
2017 through Oct. 31, 2017.  The matter was continued to Oct. 30,
2017.

Byline Bank is granted with replacement liens on all the Debtor's
postpetition collateral, nunc pro tunc, to the Petition Date.  The
Debtor will pay Byline Bank actual interest payments -- at the
non-default contract rate provided in Byline Bank's loan documents
-- on a monthly basis, retroactive to the Petition Date.

A full-text copy of the Order, dated Dec. 7, 2017, is available
at:

           http://bankrupt.com/misc/caeb17-26125-188.pdf

                   About First Capital Retail

Based in Rancho Cordova, California, First Capital Retail, LLC is
into management of companies and enterprises.

First Capital Retail sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Cal. Case No. 17-26125) on Sept. 14,
2017.  Rameshwar Prasad, managing member, signed the petition.

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

Judge Michael S. McManus presides over the case.

The Debtor is represented by Gabriel E. Liberman, Esq. at the Law
Offices of Gabriel Liberman, APC.

No request has been made for the appointment of a trustee or
examiner, and no official committee has been appointed.


FLORIDA COSMETOGYNECOLOGY: Seeks Access to Bizfi Cash Collateral
----------------------------------------------------------------
Florida Cosmetogynecology PLLC seeks authorization from the U.S.
Bankruptcy Court for the Southern District of Florida to use the
cash collateral of Merchant Cash and Capital, LLC, d/b/a Bizfi
Funding.

On July 26, 2016, the Debtor entered into a Merchant Agreement
(Revenue Program) with Merchant Cash and Capital, LLC, d/b/a Bizfi
Funding, which provides that the Debtor authorizes Bizfi Funding to
initiate electronic checks or Automated Clearinghouse (ACH)
payments equal to the Purchased Percentage of all deposits made
into the Bank Account until Bizfi Funding has received an amount
equal to the Purchased Amount. The Agreement is secured by the
proceeds of each future sale by the Debtor.  The Debtor's total
outstanding balance on the Agreement is $23,282.

The Debtor asserts that the security agreement between the Debtor
and Bizfi Funding is an agreement that extends to property that the
Debtor has and will acquire after the commencement of the case.  As
such, the Debtor claims that Bizfi Funding's collateral is not
depreciating in value as Bizfi Funding has a security interest in
the Debtor's future sale proceeds.  Accordingly, the Debtor asserts
that Bizfi Funding's security interest does not require adequate
protection payments to protect against a decrease in the value of
the collateral.

A full-text copy of the Debtor's Motion is available at:

           http://bankrupt.com/misc/flsb17-23003-28.pdf

                 About Florida Cosmetogynecology

Florida Cosmetogynecology, PLLC, sought protection under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Fla. Case No. 17-23003) on Oct.
27, 2017.  Joel Borgella, managing member, signed the petition.  At
the time of the filing, the Debtor estimated assets of less than
$50,000 and liabilities of less than $500,000.  Judge Paul G.
Hyman, Jr., is handling the case.  Chad T. Van Horn, Esq., at Van
Horn Law Group, Inc., represents the Debtor.



FNC CORPORATION: Wants Approval to Use Cash Collateral
------------------------------------------------------
FNC Corporation seeks authorization from the U.S. Bankruptcy Court
for the Central District of Illinois for the interim use of certain
cash and cash equivalents that serve as collateral for claims
asserted against FNC and its property by Associated Bank.

Associated Bank holds a valid mortgage and on the cash assets of
the Debtor.  As of the Petition Date, the Debtor had $2,182 cash on
deposit at PNC Bank.

The Debtor seeks to utilize the cash collateral, for a period of 60
days through and including Feb. 28, 2018, under these conditions:

     (a) The Debtor will make adequate protection payments in the
amount of $6,000 on or before Dec. 15, 2017, Jan. 15, 2018 and Feb.
15, 2018;

     (b) Monthly and year to date financials (Balance Sheet, Detail
A/R and A/P aging reports, if any are submitted to Associated Bank
by the 21st of each month;

     (c) The Debtor in Possession account statements provided by
the 15th of each Month to the Associated Bank; and

     (d) Associated Bank will be accorded a replacement lien on the
Debtor's cash in the amount of $2,182.

The initial cash collateral Budget provides total expenses of
approximately $206,175 covering the period December 2017 to
February 2018.

Due to non-payment of sales tax to the State of Illinois, FNC
Corporation lost its authority to sell lottery tickets.  Since the
dismissal of its prior Chapter 11 (Bankr. C.D. Ill. Case No.
15-80552) filed on April 6, 2017, the Debtor has worked diligently
to reduce operation costs and obtain a license to sell and consume
liquor on premises which will enable the Debtor to increase revenue
by installing video gaming equipment.

The Debtor claims that the instant case was filed to retain the
business operation license, seek reinstatement of the lottery sales
and install video gaming all to increase revenue sufficiently to
put a Plan of Reorganization in place to pay creditors.

The Debtor asserts that the income reflected on the proposed cash
collateral budget does not include lottery income which the Debtor
anticipates being restored during the period of the interim order
if granted. The Debtor anticipates video gaming income and
restaurant sales income which will be in place within the period of
the interim order if granted.

A full-text copy of the Debtor's Motion is available at:

       http://bankrupt.com/misc/ilcb17-81568-32.pdf

                    About FNC Corporation

FNC Corporation owns the Mapleton Mini Mart convenience store
located at 8626 W. Wheeler Drive, Mapleton Illinois.  The company's
gross revenue amounted to $2.16 million in 2016 and $4.81 million
in 2015.  FNC previously sought bankruptcy protection (Bankr. C.D.
Ill. Case No. 15-80389) on March 12, 2015.

FNC filed a Chapter 11 petition (Bankr. C.D. Ill. Case No.
17-81568) on Oct. 30, 2017.  Mahmood Choudhari, president, signed
the petition.  The Debtor disclosed $1.40 million in assets and
$1.38 million in liabilities.

Judge Thomas L. Perkins presides over the case.  

Carleen Cignetto, Esq. at Carleen Cignetto Attorney at Law, is the
Debtor's counsel.


FOCUS LEARNING: Hires Eric A. Liepins as Bankruptcy Counsel
-----------------------------------------------------------
Focus Learning Academy, Inc. seeks authority from the United States
Bankruptcy Court Northern District of Texas (Dallas) to employ Eric
A. Liepins and the law firm of Eric A. Liepins, P.C. as counsel to
represent the Debtor in the Chapter 11 proceedings.

The Counsel's hourly rate are:

     Eric A. Liepins                  $275.00
     Paralegals and Legal Assistants   $30.00 - $50.00

Eric A. Liepins attests that the Firm does not presently or hold or
represent any interest adverse to the interest of the Debtor or
this Estate and is disinterested within the meaning of 11 U.S.C.
Sec. 101(14).

The Counsel can be reached through:

     Eric A. Liepins, Esq.
     ERIC A. LIEPINS, P.C.
     12770 Coit Road, Suite 1100
     Dallas, TX 75251
     Phone: (972) 991-5591
     Fax: (972) 991-5788

                About Focus Learning Academy

Based in Dallas, Texas, Focus Learning Academy is a charter school.
The Debtor filed a Chapter 11 petition (Bankr. N.D. Tex. Case No.:
17-34564) on December 4, 2017. The petition was signed by Leroy
McClure, Jr., its president.

Judge Stacey G. Jernigan presides over the case. The Debtor is
represented by Eric A. Liepins, Esq. at Eric A. Liepins, P.C. as
counsel.

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


FOSTER ENTERPRISES: Seeks Permission to Use Cash Until Jan. 27
--------------------------------------------------------------
Foster Enterprises and its affiliates seek authorization from the
U.S. Bankruptcy Court for the Central District of California to use
cash collateral through Jan. 27, 2018.

Prior to the commencement of the Partnership Case, the IRS recorded
Notices of Federal Tax Lien, covering assessments made by the IRS
against Foster Enterprises' for tax liabilities, including
employment and unemployment taxes.  On Aug. 10, 2017, the IRS filed
a proof of claim in the Individuals Case in the total amount of
$5,247.62, comprised solely of a priority unsecured claim.

The Debtors request the approval of a Stipulation with the United
States of America, on behalf of its agency, the Internal Revenue
Service, which contains the following provisions:

     (1) The Debtors are authorized to use the IRS' Cash Collateral
for ordinary and necessary expenses through January 27, 2018, in
accordance with the Budgets;

     (2) The Debtors' use of the IRS' Cash Collateral may be
renewed upon subsequent stipulation with the United States;

     (3) On or before October 27, 2017 (or as soon as practicable
after the granting of the Motion), the Debtors will make a one-time
adequate protection payment of $18,000, which represents
retroactive adequate protection from the petition date (July 10,
2017) through and including October 31, 2017;

     (4) The Debtors will thereafter make monthly adequate
protection payments to the United States of $4,500 (total) from
Nov. 15, 2017, to Jan. 15, 2018; and

     (5) As further adequate protection, the IRS will receive a
replacement lien against the Debtors' assets, retroactive to the
Petition Date, to the same extent validity, scope and priority as
the prepetition liens held by the IRS.

The Debtors will continue to make such monthly adequate protection
payments to the United States until:

     (1) the effective date under a plan confirmed by the Court in
these Cases,

     (2) the dismissal of the Cases;

     (3) the conversion of the Cases to chapter 7,

     (4) the appointment of a chapter 11 trustee(s) in these Cases;
or

     (5) the expiration of the period authorizing the Debtors' use
of cash collateral under the Stipulation.

The Debtors have elected to allocate the adequate protection
payments to the United States under the Stipulation equally between
the estates.

The Consensual Lienholders, who purport to have a security interest
or lien in Cash Collateral, are (a) Allstar Financial Services,
Inc., (b) Beverly Gross, and (c) New Lakeview Farms, LLC.

The Debtors also propose to provide the Consensual Lienholders with
replacement liens to the same extent, validity, scope, and priority
as the Consensual Lienholders' respective prepetition liens, to the
extent of any diminution in value of the Consensual Lienholders'
respective interests in Cash Collateral, and to the extent of the
Debtors' use of Cash Collateral, in the Debtors' assets and all
proceeds, rents, or profits thereof, including any after-acquired
property of any nature whatsoever.

A full-text copy of the Debtors' Motion is available at:

         http://bankrupt.com/misc/cacb17-15749-181.pdf

                    About Foster Enterprises

Foster Enterprises is a trucking company in Ontario, California.
The principal business address of the Debtor is 13610 S. Archibald
Avenue, Ontario, San Bernardino County, California.

Foster Enterprises sought Chapter 11 protection (Bankr. C.D. Cal.
Case No. 17-15749) on July 10, 2017, estimating assets and
liabilities at $1 million to $10 million.  Jeffery Foster, general
partner, signed the petition.

The case is jointly administered with the Chapter 11 case of Howard
Dean and Anna Mae Foster (Bankr. C.D. Cal. Case No. 17-15915) filed
on July 10, 2017.  Ms. Foster is a general partner in Debtor.

The cases are assigned to Judge Scott C. Clarkson.

The Fosters are represented by Dean G. Rallis, Jr., Esq., at Angin,
Flewelling, Rasmussen, Campbell & Trytten LLP.


GANDER MOUNTAIN: Unsecured Creditors' Recovery Unknown Under Plan
-----------------------------------------------------------------
Gander Mountain Company and Overton's, Inc., and the Official
Committee of Unsecured Creditors submitted with the U.S. Bankruptcy
Court for the District of Minnesota a disclosure statement in
connection with their proposed Joint Chapter 11 Plan of
Liquidation, dated October 31, 2017.

On and after the effective date, all assets and liabilities of the
Debtors shall be treated as though they were pooled, and each claim
filed or to be filed against either Debtor, as to which both
Debtors are co-liable as a legal or contractual matter, shall be
deemed filed as a single claim against, and a single obligation of,
the Debtors.

Summarized below are the classifications and proposed treatment of
the claims and interests:

  Class    Description        Status        Proposed Treatment
  -----  -----------------  ----------  --------------------------
    1    Secured Claims     Unimpaired  Paid in full
    2    Convenience Class  Impaired    Lesser of $5 or value of
              Claims                        Allowed Convenience
                                            Class Claim
    3    General Unsecured  Impaired    Pro rata share of
              Claims                        Liquidating Trust Cash
    4    Equity Interests   Impaired    No distribution

A full-text copy of Gander Mountain's amended disclosure statement
is available at:

           http://bankrupt.com/misc/mnb17-30673-1427.pdf

Gander Mountain is represented by:

     Clinton E. Cutler, Esq.
     Cynthia A. Moyer, Esq.
     Ryan T. Murphy, Esq.
     James C. Brand, Esq.
     Sarah M. Olson, Esq.
     Steven R. Kinsella, Esq.
     FREDRIKSON & BYRON, P.A.
     200 South Sixth Street
     Suite 4000
     Minneapolis, MN 55402-1425
     Tel: (612)492-7000
     Email: ccutler@fredlaw.com
            cmoyer@fredlaw.com
            rmurphy@fredlaw.com
            jbrand@fredlaw.com
            solson@fredlaw.com
            skinsella@fredlaw.com

                  About Gander Mountain

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

Gander Mountain and Overton's Inc. sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D. Minn. Case Nos. 17-30673 and
17-30675) on March 10, 2017.  The cases are jointly administered
under Case No. 17-30673.  The petitions were signed by Timothy
Becker, Executive VP of Lighthouse Management Group, Inc., as CRO.

The cases are assigned to Judge Michael E. Ridgway.

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

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

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

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


GETCHELL AGENCY: Trustee Taps Sweetser as Management Consultant
---------------------------------------------------------------
Nathaniel Hull, the Chapter 11 trustee for The Getchell Agency,
received approval from the U.S. Bankruptcy Court for the District
of Maine to hire Sweetser as management consultant and James Martin
as interim manager.

Mr. Martin, Sweetser Vice-President of Programs, and his firm will,
among other things, oversee the operations and maintenance of the
Debtor's facilities; supervise its staff; supervise the bidding
process for the procurement of goods and services; perform
financial evaluation; assist in selling the Debtor's business; and
provide general administration and management consulting services.

Sweetser will be paid $10,465 per week and a retainer in the sum of
$95,000.

Mr. Martin disclosed in a court filing that he and other
consultants of the firm are "disinterested" as defined in section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     James Martin
     Sweetser
     50 Moody St.
     Saco, ME 04072-1536

                    About The Getchell Agency

Headquartered in Bangor, Maine, The Getchell Agency is a
Residential Section 21 Funded Care Agency, licensed by the State of
Maine to house and provide support services for approximately 65
adults living with physical, emotional and cognitive disabilities
in residential care facilities of mobile or modular homes located
in Bangor, Maine.

Getchell Agency filed for Chapter 11 bankruptcy protection (Bankr.
D. Maine Case No. 16-10172) on March 25, 2016, estimating under
$50,000 in assets and between $1 million and $10 million in
liabilities.  The petition was signed by Rena J. Getchell, its
president.

The Debtor hired Strout & Payson as bankruptcy counsel; Curtis
Thaxter, LLC and Rudman Winchell as special counsel; and Purdy
Powers & Co. as financial consultant.

On November 29, 2017, Nathaniel R. Hull was appointed the Debtor's
Chapter 11 trustee.  The trustee hired Verrill Dana LLP as his
legal counsel.


GLOBAL A&T: Case Summary & 30 Largest Unsecured Creditors
---------------------------------------------------------
Lead Debtor: Global A&T Electronics Ltd.
             11 Martine Avenue, 12th Floor
             White Plains, NY 10606

Type of Business: UTAC Holdings Ltd and its subsidiaries are
                  independent providers of assembly and test
                  services for a broad range of semiconductor
                  chips with diversified end uses, including in-
                  communications devices (such as smartphones,  
                  Bluetooth and WiFi), consumer devices, computing

                  devices, automotive devices, security devices,
                  and devices for industrial and medical
                  applications.  The company offers its customers
                  a full range of semiconductor assembly and test
                  services in these key product categories:
                  analog, mixed-signal and logic, and memory.  
                  UTAC's customers are primarily fabless
                  companies, integrated device manufacturers and
                  wafer foundries.  UTAC is headquartered in
                  Singapore, with production facilities located in

                  Singapore, Thailand, Taiwan, China, Indonesia
                  and Malaysia.  The company's global sales
                  network is broadly focused on five regions: the
                  United States, Europe, China and Taiwan, Japan,
                  and the rest of Asia.  The Debtors have 10,402
                  full-time employees.  

                  https://www.utacgroup.com/

Chapter 11
Petition Date:    December 17, 2017

Affiliates that simultaneously filed Chapter 11 petitions:

     Debtor                                          Case No.
     ------                                          --------
     Global A&T Electronics Ltd.                     17-23931
     Global A&T Finco Ltd.                           17-23932
     UGS America Sales Inc.                          17-23933
     United Test and Assembly Center Ltd.            17-23934
     UTAC (Shanghai) Co., Ltd.                       17-23935
     UTAC (Taiwan) Corporation                       17-23936
     UTAC Cayman Ltd.                                17-23937
     UTAC Dongguan Ltd.                              17-23938
     UTAC Group Global Sales Ltd.                    17-23939
     UTAC Headquarters Pte. Ltd.                     17-23940
     UTAC Hong Kong Limited                          17-23941
     UTAC Thai Holdings Limited                      17-23942
     UTAC Thai Limited                               17-23943

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

Judge:            Hon. Robert D. Drain

Debtors' Counsel: Marc Kieselstein, P.C.
                  KIRKLAND & ELLIS LLP
                  601 Lexington Avenue
                  New York, New York 10022
                  Tel: (212) 446-4800
                  Fax: (212) 446-4900
                  E-mail: marc.kieselstein@kirkland.com

                        - and -

                  Patrick J. Nash, Jr., P.C.
                  Gregory F. Pesce, Esq.
                  KIRKLAND & ELLIS LLP
                  300 North LaSalle Street
                  Chicago, Illinois 60654
                  Tel: (312) 862-2000
                  Fax: (312) 862-2200
                  E-mail: patrick.nash@kirkland.com
                          gregory.pesce@kirkland.com
  
Debtors'
Financial    
Advisor:          MOELIS & COMPANY ASIA LIMITED
                  AND MOELIS & COMPANY LLC

Debtors'
Restructuring
Advisors:         ALVAREZ & MARSAL NORTH AMERICA, LLC AND
                  ALVAREZ & MARSAL (SE ASIA) PTE. LTD.

Debtors'
Notice,
Claims &
Balloting
Agent:            PRIME CLERK LLC
                  https://cases.primeclerk.com/gate/Home-Index

Estimated Assets: $500 million to $1 billion

Estimated Debt: $1 billion to $10 billion

Michael E. Foreman, general counsel and authorized officer, signed
the petitions.

A full-text copy of Global A&T Electronics' petition is available
for free at http://bankrupt.com/misc/nysb17-23931.pdf

Debtors' List of 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
Affiliates of Brigade Capital         Litigation      Unliquidated
Management L.P.                         Claim
c/o Lowenstein Sandler LLP
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

Tasman Fund LP                          Litigation    Unliquidated
c/o Lowenstein Sandler LLP               Claim
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

AB SICAV II - Multi Strategy            Litigation    Unliquidated
Alpha Portfolio                           Claim
c/o Lowenstein Sandler LLP
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

Delta Master Trust                      Litigation    Unliquidated
c/o Lowenstein Sandler LLP                Claim
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

SC Credit Opportunities                 Litigation    Unliquidated
Mandate, LLC                              Claim
c/o Lowenstein Sandler LLP
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

Texas Absolute Credit                   Litigation    Unliquidated
Opportunities Strategy LP                 Claim
c/o Lowenstein Sandler LLP
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

U.S. High Yield Bond Fund               Litigation    Unliquidated
c/o Lowenstein Sandler LLP                Claim
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

Affiliates of SEI                       Litigation    Unliquidated
Institutional Group                        Claim
c/o Lowenstein Sandler LLP
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

The Coca-Cola Company                   Litigation    Unliquidated
Master Retirement Trust                   Claim
c/o Lowenstein Sandler LLP
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

AllianceBernstein Cap Fund,             Litigation    Unliquidated
Inc. - Alliance Bernstein Multi-          Claim
Manager Alternative Strategies Fund
c/o Lowenstein Sandler LLP
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

FS Investment Corporation               Litigation    Unliquidated
c/o Lowenstein Sandler LLP                Claim
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

Cobbs Creek LLC                          Litigation   Unliquidated
c/o Lowenstein Sandler LLP                 Claim
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

Burholme Funding LLC                     Litigation   Unliquidated
c/o Lowenstein Sandler LLP                 Claim
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

Green Creek LLC                          Litigation   Unliquidated
c/o Lowenstein Sandler LLP                  Claim
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

Blackstone / GSO Strategic               Litigation   Unliquidated
Credit Fund                                Claim
Blackstone / GSO Long-Short
Credit Income Fund
c/o Lowenstein Sandler LLP
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

IP All Seasons Asian Credit Fund         Litigation  Unliquidated
c/o Lowenstein Sandler LLP                 Claim
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

Southpaw Credit Opportunity              Litigation   Unliquidated
Master Fund LP                             Claim
c/o Lowenstein Sandler LLP
One Lowenstein Drive
Roseland, NJ 07068
Thomas Redburn
Tel: 973-597-2456
Email: tredburn@lowenstein.com

Affiliates of Marble Ridge               Litigation   Unliquidated
Capital L.P.                               Claim
c/o Brown Rudnick LLP
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

Affiliates of KLS Diversified            Litigation   Unliquidated
Asset Management L.P.                      Claim
c/o Brown Rudnick LLP
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

Affiliates of Taconic Capital            Litigation   Unliquidated
Advisors L.P.                              Claim
c/o Brown Rudnick LLP
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

Alden Global Opportunities               Litigation   Unliquidated
Master Fund, L.P.                          Claim
c/o Brown Rudnick LLP
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

Millstreet Credit Fund L.P.              Litigation   Unliquidated
c/o Brown Rudnick LLP                      Claim
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

Ronin Trading Europe LLP                 Litigation   Unliquidated
c/o Brown Rudnick LLP                      Claim
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

Mercer QIF Fund plc-Mercer               Litigation   Unliquidated
Investments Fund 1                         Claim
c/o Brown Rudnick LLP
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

Autonomy Special Situations              Litigation   Unliquidated
Trading Fund Limited                       Claim
c/o Brown Rudnick LLP
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

Affiliates of Halcyon Capital            Litigation   Unliquidated
Management L.P.                             Claim
c/o Brown Rudnick LLP
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

HNC L.P.                                 Litigation   Unliquidated
c/o Brown Rudnick LLP                      Claim
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

HDML Fund II LLC                         Litigation   Undetermined
c/o Brown Rudnick LLP                      Claim
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: (p) 212-209-4930
Email: swissner-gross@brownrudnick.com

EG Fixed Income Fund I                   Litigation   Undetermined
c/o Brown Rudnick LLP                      Claim
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com

Wazee Street Opportunities              Litigation    Undetermined
Fund IV L.P.                              Claim
c/o Brown Rudnick LLP
Seven Times Square
New York, NY 10036
Sigmund S. Wissner-Gross
Tel: 212-209-4930
Email: swissner-gross@brownrudnick.com


GOLDSTREET AUTOMOTIVE: Wants Plan Filing Extended to April 17
-------------------------------------------------------------
Goldstreet Automotive, LLC, asks the U.S. Bankruptcy Court for the
Middle District of Tennessee to extend the exclusive period for the
Debtor to file a plan of reorganization through and including April
17, 2018.

A hearing for the Debtor's request is set for Jan. 9, 2018, at 9:00
a.m.

The deadline for responses to the Debtor's request is Jan. 2,
2018.

The Exclusivity Period is currently set to expire on Jan. 17,
2018.

Goldstreet Automotive submits that cause exists to increase the
Exclusivity Period because the Debtor is continuing to negotiate
with creditors in this case.  Therefore, counsel has determined
that it would be prudent to extend the Exclusivity Period in order
to protect the Debtor's exclusive right to file a plan of
reorganization.

                 About Goldstreet Automotive, LLC

Goldstreet Automotive, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. M.D. Tenn. Case No. 17-04943) on July 21, 2017.  Timothy G.
Niarhos, Esq., at Niarhos & Waldron, PLC, serves as bankruptcy
counsel.

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


GREER APPLIANCE: Taps Fred Adams as Accountant
----------------------------------------------
Greer Appliance Warehouse & Service, LLC seeks approval from the
U.S. Bankruptcy Court for the District of South Carolina to hire
Fred Adams as its accountant.

Mr. Adams, a certified public accountant, will assist the Debtor in
the preparation of its monthly operating reports and tax returns.
He will charge an hourly fee of $225 for his services.

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

Mr. Adams maintains an office at:

     Fred Adams, CPA
     3447 Pelham Road, Suite 101
     Greenville, SC 29615-4177

             About Greer Appliance Warehouse & Service

Headquartered in Greer, South Carolina, Greer Appliance Warehouse &
Service, LLC, filed for Chapter 11 bankruptcy protection (Bankr. D.
S.C. Case No. 17-04069) on Aug. 15, 2017, estimating its assets at
up to $50,000 and its liabilities at between $100,001 and $500,000.
Robert H. Cooper, Esq., at The Cooper Law Firm, serves as the
Debtor's bankruptcy counsel.


HARDES HOLDING: Needs Access to Cash Collateral Until Dec. 20
-------------------------------------------------------------
Hardes Holding, LLC, seeks authorization from the U.S. Bankruptcy
Court for the District of South Dakota to use cash collateral to
maintain the operation of its business for the time period Dec. 5,
2017, through Dec. 20, 2017.

The Debtor will continue to run and operate in the ordinary course
of business and has immediate needs to pay operating funds.  The
cash collateral proposed to be used includes prepetition proceeds
from the sale of Debtor's soybeans, winter wheat and sunflower
crop.

Accordingly, the Debtor requests preliminary authorization to use
$21,038 in cash collateral by Dec. 11, 2017, when Debtor must pay
for wages, utilities, farm insurance, auto insurance, gas, and
other expenses that Debtor needs to continue to effectively operate
its business.  The Debtor asserts that these expenses must be paid
in order to maintain its operation.

In addition, the Debtor requests final authorization to use $70,222
in cash collateral.  The Debtor will need to have $2,187 of these
funds by Dec. 21, 2017; $48,171 by Jan. 1, 2018; and an additional
$19,864 by Feb. 1, 2018, or shortly thereafter.  The Debtor
contends that these funds are crucial to maintain operations
uninterrupted.

The Debtor believes that Sandton Credit Solutions Master Fund III,
LP, holds a first prepetition security interest through an
agricultural business blanket lien, a first prepetition security
interest in the prepetition proceeds Debtor earns from its farming
operation, and a first prepetition mortgage position on real estate
used in Debtor's operation.

In addition, Swenson Partnership also appears to hold a first
secured position in prepetition grain, and a second prepetition
mortgage position on real estate used in Debtor's operation.

The Debtor relates that its attorney was able to converse with both
of the secured creditors, through their attorneys, and they will
not object to this preliminary use of cash collateral.

The Debtor will grant Sandton Credit Solutions Master Fund III, LP,
and Swenson Partnership the right to inspect the collateral, upon
reasonable notice, and the Debtor agrees to keep the collateral
insured and to maintain the collateral in its present condition,
ordinary wear and tear excepted.  The Debtor believes that these
secured creditors are adequately protected based upon a large
equity cushion of all assets.

A full-text copy of the Debtor's Motion is available at:

               http://bankrupt.com/misc/sdb17-30039-9.pdf

                      About Hardes Holding

Based in Miller, South Dakota, Hardes Holding, LLC, is in the
business of grain farming & real estate rental.  Hardes Holding
filed a Chapter 11 petition (Bankr. D.S.D. Case No. 17-30039) on
Dec. 4, 2017.  Wade Hardes, authorized representative, signed the
petition.  The Hon. Charles L. Nail, Jr., presides over the case.
Clair R. Gerry, Esq., at Gerry& Kulm Ask, Prof. LLC, is the
Debtor's bankruptcy counsel.  As of Dec. 4, 2017, the Debtor had
total assets of $21.42 million and liabilities amounting to $11.17
million.


HEALTH DIAGNOSTIC: S Corporation Status Not Property, Court Says
----------------------------------------------------------------
In the adversary proceeding captioned RICHARD ARROWSMITH, as
Liquidating Trustee of the HDL Liquidating Trust, Plaintiff, v.
UNITED STATES OF AMERICA, et al., Defendants, AP No. 17-04300 (E.D.
Va.), Bankruptcy Judge Kevin R. Huennekens holds that S corporation
status is not "property" for the purposes of 11 U.S.C. sections
544(b), 548.

The Defendants in this action seek dismissal of Counts 1 through 4
of the Tax Complaint pursuant to Federal Rule of Bankruptcy
Procedure 7012(b), which incorporates Federal Rule of Civil
Procedure 12(b).

Counts 1 through 4 allege fraudulent transfers under sections
544(b) and 548(a)(1) of the Bankruptcy Code and to seek to avoid
the election made in 2015 to terminate the Debtors' S corporation
status. The salient legal issue alleged is whether the Debtors' S
corporation status was an interest in "property" that was subject
to transfer. If it is not, then the election is not subject to the
fraudulent transfer provisions of sections 544(b) and 548(a)(1) of
the Bankruptcy Code. The issue whether S corporation status is
"property" for the purposes of sections 544(b) and 548(a)(1) is a
question of law. The fraudulent transfer provision in section
544(b) allows a trustee to avoid obligations voidable under state
law. The fraudulent transfer provision of section 548(a)(1) allows
a trustee to avoid certain transfers that occurred two years prior
to the petition date. Both provisions allow a trustee to avoid a
fraudulent transfer of "an interest of the debtor in property."

After weighing all the factors, the Court will adopt the holding of
the Court of Appeals for the Third Circuit that S corporation
status is not property under federal tax law. Although a
corporation and its shareholders can elect to use S corporation
status in order to avoid double taxation, that factor alone is not
enough to outweigh all the remaining characteristics essential to
qualify tax status as a property right.  Accordingly, there was no
transfer of an interest of the Debtors in property that is subject
to avoidance under sections 544(b) or 548(a)(1) of the Bankruptcy
Code. Counts 1 through 4 of the Tax Complaint will be dismissed.

The bankruptcy case is in re: HEALTH DIAGNOSTIC LABORATORY, INC.,
et al., Chapter 11, Debtors, Case No. 15-32919 (Jointly
Administered) (Bankr. E.D. Va.).

A full-text copy of the Court's Memorandum Opinion dated Dec. 6,
2017 is available at https://is.gd/6VAH1y from Leagle.com.

Richard Arrowsmith, Liquidating Trustee, Plaintiff, represented by
Cullen Drescher Speckhart -- cspeckhart@wolriv.com  --  Wolcott
Rivers Gates.

UNITED STATES OF AMERICA, Defendant, represented by Kieran O.
Carter, Department of Justice, Tax Division Civil Trial Section,
Eastern Region & Ari David Kunofsky, U.S. Department of Justice
-Tax Division.

State of New York Department of Taxation and Finance, Defendant,
represented by Karen Ruth Cordry, Nat'l Ass'n of Attorneys
General.

State of California Franchise Tax Board, Defendant, represented by
Jill Bowers -- Jill.Bowers@doj.ca. -- Office of the Attorney
General.

State of Georgia Department of Revenue, Defendant, represented by
Brittany Bolton Wilson -- bbolton@law.ga.gov. -- Georgia Department
of Law.

State of Illinois Department of Revenue, Defendant, represented by
James D. Newbold -- James.Newbold@illinois.gov. -- Office of the
Illinois Attorney General.

Comptroller of the State of Maryland, Defendant, represented by
Kimberly Bowden Stephens, Compliance Division.

State of Michigan Department of Treasury, Defendant, represented by
Katherine A. Kakish, Michigan Department of Attorney General.

Commonwealth of Pennsylvania Department of Revenue, Defendant,
represented by Christos A. Katsaounis, PA Department of Revenue
Office of Chief Counsel.

Commonwealth of Virginia Department of Taxation, Defendant,
represented by Mark K. Ames, Taxing Authority Consulting Services
PC.

George Russell Warnick, Defendant, represented by Charles M. Allen
-- callen@goodmanallen.com -- Goodman Allen Donnelly PLLC.

                    About Health Diagnostic

Health Diagnostic Laboratory, Inc., Central Medical Laboratory,
LLC, and Integrated Health Leaders, LLC, are health care businesses
based in Richmond, Virginia.  HDL is a blood testing company.

Health Diagnostic Laboratory, Inc. (Bankr. E.D. Va. Case No.
15-32919) and affiliates Central Medical Laboratory, LLC (Bankr.
E.D. Va. Case No. 15-32920) and Integrated Health Leaders, LLC
(Bankr. E.D. Va. Case No. 15-32921) filed separate Chapter 11
bankruptcy petitions on June 7, 2015.  The petitions were signed by
Martin McGahan, chief restructuring officer.  

HDL disclosed $96,130,468 in assets and $108,328,110 in liabilities
as of the Chapter 11 filing.

Justin F. Paget, Esq., Tyler P. Brown, Esq., Jason W. Harbour,
Esq., and Henry P. (Toby) Long, III, Esq. at Hunton & Williams LLP
serve as the Debtors' bankruptcy counsel.  

Alvarez & Marsal is the Debtors' financial advisor.  Robert S.
Westermann, Esq., at Hirshler Fleisher, P.C., serve as the Debtors'
conflicts counsel.  American Legal Claims Services, LLC, is the
Debtors' claims, noticing and balloting agent.  Ettin Group, LLC,
will market and sell the miscellaneous equipment and other assets.

MTS Health Partners, L.P., serves as investment banker.

To assist them with their restructuring efforts and to help
maximize the value of their estates, the Debtors filed with the
Court an application seeking entry of an order authorizing the
Debtors to retain Alvarez & Marsal Healthcare Industry Group, LLC
("A&M") to provide the Debtors with a Chief Restructuring Officer
and certain additional personnel.  Richard Arrowsmith is presently
the CRO.

On June 16, 2015, the Office of the United States Trustee for the
Eastern District of Virginia appointed the Committee, consisting of
the following seven members: (i) Oncimmune (USA) LLC; (ii) Aetna,
Inc.; (iii) Pietragallo Gordon Alfano Bosick & Raspanti, LLP; (iv)
Mercodia, Inc.; (v) Numares GROUP Corporation; (vi) Kansas
Bioscience Authority; and (vii) Diadexus, Inc.  On Sept. 23, 2015,
Oncimmune (USA) LLC resigned from the Committee and, on Nov. 3,
2015, the U.S. Trustee appointed Cleveland Heart Lab, Inc. to the
Committee.

The Creditors Committee retained Cooley LLP as its counsel and
Protiviti Inc. as its financial advisor.

                          *     *     *

On Nov. 5, 2015, the Court entered an order setting Dec. 22, 2015,
as the Bar Date for the filing of all proofs of claim.

The Debtors have sold substantially all of their operating assets
pursuant to two separate sales approved by the Court.

On Jan. 4, 2016, the Debtors filed a proposed Plan of Liquidation
and Disclosure Statement.

The Troubled Company Reporter on May 20, 2016, reported that Judge
Kevin R. Huennekens of the U.S. Bankruptcy Court for the Eastern
District of Virginia, Richmond Division, overruled the objections
to Health Diagnostic Laboratory, Inc., et al.'s Modified Second
Amended Plan of Liquidation and approved the Liquidating Plan and
approved the Plan.


HORIZON GLOBAL: S&P Alters Outlook to Neg. on Weak Credit Metrics
-----------------------------------------------------------------
S&P Global Ratings revised its outlook on Troy, Mich.-based auto
supplier Horizon Global Corp. to negative from stable and affirmed
its 'B' corporate credit rating on the company.

S&P said, "At the same time, we affirmed our 'B+' issue-level
rating on the company's senior secured term loan. The '2' recovery
rating remains unchanged, indicating our expectation that
debtholders would realize substantial (70%-90%; rounded estimate:
75%)  recovery in the event of a payment default.

"Additionally, we affirmed our 'B-' issue-level rating on Horizon's
convertible notes due 2022. The '5' recovery rating remains
unchanged, indicating our expectation that debtholders would
realize modest (10%-30%; rounded estimate: 20%) recovery in the
event of a payment default.

"The negative outlook reflects our assumption that Horizon Global's
credit metrics will continue to underperform our expectations due
to the increased leverage it will take on to fund its acquisition
of the Brink Group (a Netherlands-based towing and trailering
equipment manufacturer). Pro forma for the acquisition, we expect
the company's debt-to-EBITDA to rise to 5.5x-6.3x in 2018, which
compares with our previous expectations of 4.0x-5.0x, and its free
operating cash flow (FOCF)-to-debt ratio to remain in the 2%-3%
range. While Horizon has reduced its leverage since acquiring
Westfalia in 2016, management has shown a desire to grow the
company quickly, including through debt-financed acquisitions.

"The negative outlook on Horizon reflects the increased risk that
the company's debt-to-EBITDA will remain above 6.0x over the next
12 months. While we believe the company will produce a small amount
of free cash flow in 2018, its elevated leverage increases the risk
that we will downgrade it if the demand for its discretionary
products declines or if there are major issues with its integration
of the Brink Group.

"We could lower our ratings on Horizon if the company's free
operating cash flow turns negative for consecutive quarters or its
debt-to-EBITDA remains above 6.0x over the next 12 months without a
definitive pathway for further debt reduction. This could be due to
a lower-than-expected level of synergies from Westfalia and Brink
or management's increased use of the company's cash flows for
purposes other than debt reduction.

"We could also lower our ratings if Horizon's EBITDA margins remain
below 9% on a sustained basis because of greater-than-anticipated
competitive pressure, a lack of synergies from its recent
acquisitions, or a sharp increase in the number of lower priced
private-label brands in the highly profitable retail channel.

"We could revise our outlook on Horizon to stable if the company
reduces its debt-to-EBITDA toward 5.0x while generating a
FOCF-to-debt ratio of 3%-5% on a sustained basis. We would also
want the company to demonstrate some progress in realizing
synergies from the Brink Group and Westfalia acquisitions, causing
its EBITDA margins to approach more than 10% on a sustained basis."


HUSA INC: Hires Wauson Probus as General Counsel
------------------------------------------------
Husa, Inc. and its debtor affiliates seek approval from the United
States Bankruptcy Court for the Southern District of Texas
(Houston) to employ Wauson Probus as general counsel.

The services rendered or to be rendered by the firm include:

     (a) analysis of the financial situation, and rendering advice
and assistance to the Debtors in determining the appropriate filing
under title 11 of the United States Code;

     (b) render bankruptcy related legal advice to the Debtors
regarding their continued operation and management of cash and
property;

     (c) assist the Debtors with preparation and filing of the
Debtor's Chapter 11 petition, schedules, statements of financial
affairs, and related initial pleadings;

     (d) represent the Debtors at the Initial Debtors' Interview
with the U.S. Trustee and at the Debtors' First Meeting of
Creditors;

     (e) represent the Debtors in any and all matters related to
post-petition administrative matters or matters involving the
Debtors' assets and liabilities and financial affairs;

     (f) represent the Debtors with respect to any adversary
proceeding related to: any pre-petition transfers of the Debtors,
recovery of any preferences, turnover actions, liens against
property of the estate, and/or property of the estate;

     (g) represent the Debtors with respect to negotiations for any
post-petition administrative financing for the Debtors, whether
secured or unsecured and preparing and filing any pleadings
necessary to obtain court approval for such financing as
necessary;

     (h) represent the Debtors with respect to negotiations for the
Debtors' use of cash collateral, to the extent of the existence of
any cash collateral, and preparing and filing any pleadings
necessary to obtain court approval for such use of cash
collateral;

     (i) represent the Debtors with respect to negotiations for the
assumption or rejection of any unexpired leases of nonresidential,
real property or executory contracts and preparing and filing any
pleadings necessary to assume, accept, or reject any such leases or
contracts;

     (j) represent the Debtors with respect to preparing a
disclosure statement and plan of reorganization on behalf of the
Debtors and assisting the Debtors in obtaining confirmation of a
plan of reorganization;

     (k) represent the Debtors with respect to objections to proofs
of claim and allowance or disallowance of claims against the
Debtors;

     (l) represent the Debtors with respect to post-petition
consummation of the plan of reorganization and other post-petition
matters necessary to the implementation of the plan of
reorganization; and

     (m) represent the Debtors in any other core and related to
matters.

Matthew Brian Probus, a shareholder of  Wauson Probus, attests that
his firm is a "disinterested person" within the definition of
Section 101(14) of the Bankruptcy Code.

Professionals who will represent the Debtors and their hourly rates
are:
           
     Attorneys:
       John Wesley Wauson  $450.00
       Matthew B. Probus   $450.00
       Anabel King         $250.00

     Paraprofessionals:
       Sharon Dianiska     $100.00
       Ginger Davis        $100.00

The Counsel can be reached through:

     Matthew B. Probus, Esq.
     WAUSON PROBUS
     One Sugar Creek Center Blvd., Suite 880
     Sugar Land, TX 77478
     Phone: (281) 242-0303
     Fax:  (281) 242-0306  
     Email:  MBProbus@w-plaw.com

                  About HUSA Management Inc.

Based in Houston, Texas, HUSA Management is a privately held
corporation owned by Larry Martin and Edgar Carlson.  The company
portfolio includes brands like Baker St. Pub & Grill, Sherlock's
Pub & Grill, Sherlock's Pub, Local Pour, Restless Palate, Big Texas
Ice House & Dance Hall and British Beverage Company.  With the
purchase of Sherlock's Baker St. Pub 1995, HUSA Management Inc.
continues to grow.  The company is founded in 1995.

HUSA Management filed a Chapter 11 petition (Bankr. S.D. Tex. Case
no. 17-36535) on December 4, 2017. The petition was signed by Larry
Martin, president.

Judge Marvin Isgur presides over the case.  Matthew Brian Probus,
Esq. at Wauson Probus represents the Debtor as counsel.

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


I-LIGHTING LLC: Needs Additional Time to Exclusively File Plan
--------------------------------------------------------------
i-Lighting, LLC, asks the U.S. Bankruptcy Court for the District of
Maryland to extend the exclusive periods for the Debtor to file a
plan of reorganization and solicit acceptance of that plan through
and including March 12 and May 12, 2018, respectively.

As reported by the Troubled Company Reporter on Oct. 9, 2017, the
Court previously extended the Exclusive Periods during which only
the Debtor may file a Plan and solicit acceptances of the Plan, to
Dec. 12, 2017, and Feb. 12, 2018, respectively.

As a small entrepreneurial business, the Debtor finds its
reorganization effort to be substantial and complex.  As reflected
in the schedules filed and case events to date, the Debtor seeks to
resolve more than $2.5 million in debt, which is approximately
three times its gross annual revenue, while having been burdened by
the cost and expense of the AHPHarma litigation, that has
ultimately proved to be less productive than expected.  Thus, the
Debtor submits that the nature of its case supports a finding of
cause to extend the Exclusive Periods.

Since the Petition Date, the Debtor has taken significant steps
toward restructuring its businesses and advancing this cases
forward:

     (a) Cash Collateral Usage.  On multiple occasions the Debtor
         has sought and obtained authorization to use cash
         collateral.  Shortly after its Chapter 11 filing, the
         Debtor requested and obtained authorization to pay
         prepetition  accrued wages and payroll.  Accordingly,
         during the Exclusive Proposal Period, the Debtor has
         taken steps to ensure its ability to use its cash
         collateral to cover ongoing expenses of operations;

     (b) Retaining Professionals.  During the Exclusive Proposal
         Period, the Debtor has retained, with court approval,
         professionals to assist in the reorganization efforts.
         These include the retention of: (1) Tydings & Rosenberg
         LLP as their general bankruptcy counsel; and (2)
         Preller, Preller & Paliath as special litigation counsel
         in regard to the AH Pharma litigation;

     (c) Profitable Operations.  In the first six months of this
         case, the Debtor has relieved itself of burdensome
         assets; has obtained approval of customer transactions
         in order to maintain business relationships and increase
         revenue; has rejected burdensome leases; and has
         negotiated and implemented cost reduction efforts,
         include a discounted lease of reduced space for its
         business premises and reduced labor costs.  Accordingly,
         during the Exclusive Proposal Period, the Debtor has
         taken steps to ensure its profitability; and

     (d) Resolving Litigation.  The Debtor has settled the AH
         Pharma litigation.  While the result is less than
         expected, the recovery resolves a significant portion of
         the Debtor's secured debt and allows the Debtor to put
         an end to the AH Pharma matters and focus on its
         operations and reorganization effort.

Since the Petition Date, the Debtor has started to operate in a
more profitable manner and is still working through operational
restructuring efforts.  The Debtor believes that a 90-day extension
of the Exclusive Periods will give it a better handle on its future
revenue growth and, thereby, a better idea as to the expected debt
repayment structure and timeline.

The Debtor warns that to terminate the Exclusive Periods now would
defeat the very purpose of Section 1121 of the U.S. Bankruptcy Code
-- to afford the Debtor a meaningful and reasonable opportunity to
propose a plan of reorganization.

                      About i-Lighting LLC

Based in North East, Maryland, i-Lighting LLC --
http://www.ilightingled.com/-- conducts business under the name
Stairlighting.  It was founded in 2011 and manufacturers and
distributes LED lighting solutions for use under kitchen cabinets,
and on outdoor decks, stairs, hardscapes, patios and landscapes.
Its patented Easy Plug Installation System, which lowers the
expense and eases the installation of LED lighting systems, has
made LED lighting accessible to more contractors and consumers.
The company was recently honored with a "Bright Lights Award for
Innovation and Entrepreneurship" by the Maryland Comptroller.

i-Lighting LLC sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Md. Case No. 17-16807) on May 16, 2017.  Scott D.
Holland, its managing member and chief executive officer, signed
the petition.

At the time of the filing, the Debtor disclosed $294,316 in assets
and $2.34 million in liabilities.

Judge David E. Rice presides over the case.

The Debtor hired Tydings & Rosenberg LLP as Chapter 11 counsel.


IAMGOLD CORP: S&P Affirms 'B+' CCR on Business Risk Revision
------------------------------------------------------------
S&P Global Ratings said it affirmed its 'B+' long-term corporate
credit rating on Toronto-based gold producer IAMGOLD Corp. The
outlook is stable.  

At the same time, S&P Global Ratings affirmed its 'B+' issue-level
rating, with a '3' recovery rating, on the company's US$400 million
of senior unsecured notes. The '3' recovery rating indicates S&P's
expectation for meaningful (50%-70%; rounded estimate 65%) recovery
in its default scenario.

S&P said, "The corporate credit rating on IAMGOLD primarily
reflects our view of the company's limited operating diversity,
operations in relatively higher-risk jurisdictions, and higher cost
structure relative to that of IAMGOLD's rated peer group. The
rating also incorporates our expectation that the company will keep
debt levels stable and maintain strong liquidity at least over the
next 12 months, but takes into account its high sensitivity to
modest changes in gold prices.

"The stable outlook reflects our expectation that the company will
generate an adjusted debt-to-EBITDA ratio in low-2x area over the
next 12 months, and maintain strong liquidity despite a likely
increase in growth-related capital expenditures. Our outlook also
incorporates the potential for volatility in  credit measures, but
we believe the company has sufficient cushion to manage a period of
modestly weaker gold prices.

"A downgrade could result from higher-than-expected costs or
materially lower average gold prices that lead to adjusted
debt-to-EBITDA above 4x. In addition, we would expect to downgrade
the company should there be significant deterioration in IAMGOLD's
liquidity position such that we no longer view it as strong, which
could result from a large acquisition or higher-than-expected
capital expenditures.

"We would consider an upgrade if we believe the company will
generate and sustain an adjusted debt-to-EBITDA ratio below 2x. In
this scenario, we would expect stable or lower debt levels combined
with sustainably lower cash costs relative our current estimates.
An improvement in our view of company's business risk profile,
likely from increased operating breadth in relatively low-risk
mining jurisdictions, could also lead to an upgrade."


IRONCLAD PERFORMANCE: Seeks to Hire BPE&H as Accountant
-------------------------------------------------------
ICPW Liquidation Corporation, a California corporation, formerly
known as Ironclad Performance Wear Corporation, a California
corporation, and ICPW Liquidation Corporation, a Nevada
corporation, formerly known as Ironclad Performance Wear
Corporation, a Nevada corporation, seek approval from the U.S.
Bankruptcy Court for the Central District of California, San
Fernando Valley Division, to employ BPE&H, An Accountancy
Corporation as the Debtors' certified public accountant.

Services required of BPE&H are:

      (1) prepare and file the Debtors' 2016 federal and state tax
returns;

      (2) prepare and file the Debtors' 2017 federal and state tax
returns; and
  
      (3) prepare and file the Debtors' 2018 federal and state tax
returns.

The fees to be charged by the Accountant to perform the work is a
fixed fee in the total amount of $30,500: (1) $13,000 to prepare
and file 2016 tax returns; (2) $15,000 to prepare and file 2017 tax
returns; and (3) $2,500 to prepare and file 2018 tax returns.

Martin Belak-Berger, CPA, shareholder at BPE&H, attests that his
firm does not hold or represent any interest materially adverse to
the Debtors or the Debtors' estates, and is a "disinterested
person" as that term is defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Martin Belak-Berger, CPA
     BPE&H, An Accountancy Corporation
     21300 Victory Blvd., Suite 520
     Woodland Hills, CA 91367
     Phone: 818-914-7100
     Fax: 818-914-7101

                  About Ironclad Performance Wear

Ironclad Performance Wear Corporation designs and manufactures
branded performance work wear for a variety of construction,
do-it-yourself, industrial, sporting goods and general services
markets.  Since inception, the company has leveraged its
proprietary technologies to design task-specific technical gloves
and performance apparel designed to improve the wearer's ability to
perform specific job functions.

Ironclad's gloves are available through industrial suppliers,
hardware stores, home centers, lumber yards, and sporting goods
retailers nationwide; and through authorized distributors in North
America, Europe, Australia, Middle East, Asia and South America.

Ironclad Performance Wear Corp, a California corporation and
Ironclad Performance Wear Corp, a Nevada corporation sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. C.D.
Cal. Case Nos. 17-12408 and 17-12409) on Sept. 8, 2017.  Geoffrey
L. Greulich, chief executive officer, signed the petitions.  The
cases are jointly administered and are assigned to Judge Martin R.
Barash.

Ironclad California estimated assets of $10 million to $50 million
and liabilities of $1 million to $10 million.  In its schedules,
Ironclad Nevada disclosed $16.6 million in assets and $8.05 million
in debt.

Levene, Neale, Bender, Yoo & Brill L.L.P serves as counsel to the
Debtor.  Craig-Hallum Capital Group LLC is the Debtor's financial
advisor.

On Sept. 22, 2017, the U.S. Trustee appointed an official committee
of unsecured creditors in the Debtors' cases.  The committee hired
Brown Rudnick LLP as its legal counsel; and Province Inc. as
financial advisor.

An Official Committee of Equity Security Holders also has been
established in the case.  The equity panel retained Dentons US LLP
as counsel.


J&S AUTO: Hires Business Services Unlimited as Bookkeeper
---------------------------------------------------------
J&S Auto Inc. seeks approval from the U.S. Bankruptcy Court for the
District of Massachusetts, Eastern Division, to employ Business
Services Unlimited to provide bookkeeping services to the Debtor in
connection with the bankruptcy case.

The Debtor needs the firm to perform bookkeeping services,
including inputting financial data into, and maintaining the
Debtor's Quickbooks software program, preparing internal reports,
preparing Monthly Operating Reports for the United States Trustee,
filing employee payroll tax returns, and the like.

The Firm will seek compensation based upon its normal and usual
hourly billing rate, which is currently $50 an hour, as well as for
costs, disbursements and expenses reasonably associated with the
bookkeeping services provided. The Firm estimates the total costs
to perform the services will be approximately $500 per month to
maintain the Debtor's books and records, administer their payroll,
and prepare the Monthly Operating Reports.

Renee Jacavanco, owner of the bookkeeping services firm Business
Services Unlimited, attests that she and each member of the Firm is
a "disinterested person" as that term is defined in 11 U.S.C.
Section 101(14).

The Firm can be reached through:

     Renee Jacavanco, CPA
     Business Services Unlimited
     128 North Street
     Danvers, MA 01923
     Phone: 978-777-8740
     Email: renee@bsubooks.com

                        About J&S Auto Inc.

Based in Revere, Massachusetts, J&S Auto Inc. filed a Chapter 11
petition (Bankr. D. Mass. Case No. 17-13911) on Oct. 20, 2017.  The
Petition was signed by Sami Morsy, its president.  The Debtor is
represented by George J. Nader, Esq., at Riley & Dever, P.C., as
counsel.  At the time of filing, the Debtor had $50,001 to $100,000
in estimated assets, and $100,001 to $500,000 in estimated
liabilities.


JACKSON RENTAL: Ferretti Buying Cleveland Property for $575K
------------------------------------------------------------
Jackson Rental Properties, Inc., asks the U.S. Bankruptcy Court for
the Northern District of Mississippi to authorize the Contract of
Sale with Blake Ferretti in connection with the sale of the real
property and the dwellings located at 800 Shamrock, Building A,
Building B, Building C and Building D and 819 Shamrock, Building E,
in Cleveland, Mississippi for $575,000.

The Debtor listed on Schedule A/B and Amended Schedule A/B the
property, assigning thereto a current market value of $225,000.
Said property, along with other properties individually owned by
Willie J. Jackson, is encumbered by a deed of trust in favor of
Guaranty Bank & Trust Co. in the current approximate amount of
$525,000.

A cash offer for the purchase of the property has been made by the
Buyer in an amount sufficient to significantly reduce the deed of
trust in favor of Guara & Trust.  Said lien will attach to the sale
proceeds, which will be used for the purpose of reducing the
Debtor's obligations to said Bank.

The Contract of Sale dated Nov. 3, 2017, has been executed by the
Purchaser and by Jeffrey Levingston in his capacity as attorney for
Debtor.  The Debtor asks the Court to approve the Contract of Sale
and authorize the sale of the subject property to the Purchaser for
$575,000, free and clear of liens under the terms of the Contract
of Sale.  The purchaser has paid earnest money in the amount of
$6,000 commensurate with the Contract of Sale to Levingston &
Levingston Trust Account to be held in trust pending the Court's
approval of the contract and the sale.  The balance of the purchase
price will be paid upon the entry of an order approving the sale
and execution and delivery of a Warranty Deed from the Debtor.

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

     http://bankrupt.com/misc/Jackson_Rental_52_Sales.pdf

Any and all taxes which may be owing against the subject property
for prior years will be paid by or on behalf of the Debtor, and all
taxes and assessments owing for the current year of 2017 will be
prorated between the Debtor/Seller and the Purchaser as of the date
of closing.

Considering the current real estate market and the condition of
some of the units making up the Shamrock Apartments complex due to
fire, the counsel for the Debtor is of the opinion that the cash
offer for said real property is reasonable, is in the best interest
of the bankruptcy estate.  Accordingly, the Debtor asks the Court
to approve the relief requested.

                About Jackson Rental Properties

Jackson Rental Properties, Inc., previously filed a Chapter 11
petition (Bankr. N.D. Miss. Case No. 11-14080) on Sept. 7, 2011.

Jackson Rental Properties again filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Miss. Case No. 17-11898) on May 24, 2017,
disclosing under $1 million in both assets and liabilities.
Jeffrey A. Levingston, Esq., at Levingston & Levingston, PA
represents the Debtor as bankruptcy counsel.  The Debtor hired
Barfield Salley & Associates, PLLC, as its accountant.


JONES PRINTING: U.S. Trustee Forms 2-Member Committee
-----------------------------------------------------
The U.S. Trustee for Region 8 on Dec. 15 appointed two creditors to
serve on the official committee of unsecured creditors in the
Chapter 11 case of Jones Printing LLC.

The committee members are:

     (1) Case Paper Company
         Alan Hochstadt, CFO
         500 Mamaroneck Avenue
         Harrison, NY 10528
         Phone: 914-899-3552
         Fax: 914-777-1014
         Email: AHochstadt@casepaper.com

     (2) Athens Paper Company
         Greg Schrimsher
         1898 Elm Tree Drive
         Nashville, TN 37210
         Phone: 615-889-7900
         Fax: 615-872-1708
         Email: GSchrimsher@athenspaper.com

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

                     About Jones Printing LLC

Jones Printing, LLC -- http://jonesprinter.com-- is a printing
company founded in 1941 in Chattanooga, Tennessee.  For more than
75 years, it has produced creative communications solutions for
Fortune 500 companies in insurance, manufacturing, healthcare,
pharma, software, retail, gaming and entertainment industries.
Beginning in 2011, Jones Printing has maintained "GMI
Certification."

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Tenn. Case No. 17-15187) on November 10, 2017.
Richard Dale Ford, its president, signed the petition.

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

Judge Shelley D. Rucker presides over the case.

The Debtor tapped David Fulton, Esq., at Scarborough & Fulton as
legal counsel.


L & E RANCH: Hires Kessner Umebayashi Bain & Matsunaga as Counsel
-----------------------------------------------------------------
L & E Ranch LLC seeks approval from the U.S. Bankruptcy Court for
the District of Hawaii to hire Kessner Umebayashi Bain & Matsunaga
as Chapter 11 counsel to provide the Debtor-in-Possession with
legal assistance in addressing all aspects that fall within the
usual scope of a Chapter 11 reorganization proceeding, commencing
effective November 10, 2017.

The firm's Steven Guttman will charge $350 per hour for his
services.

Mr. Guttman attests that Kessner Umebayashi has no connection with
the Debtor, its creditors, any other party in interest, their
respective attorneys and accountants, the United States Trustee, or
any person employed in the Office of the United States Trustee,
except to the extent that he may be employed by a trustee in
unrelated bankruptcy cases or proceedings.

The firm can be reached through:

     Steven Guttman, Esq.
     Dawn Egusa, Esq.
     Kessner Umebayashi Bain & Matsunaga
     220 South King Street, Suite 1900
     Honolulu, HI 96813
     Tel: (808) 536-190O
     Fax: (808) 529-7177
     Email: kdubm_bk@kdubm.com

                         About L & E Ranch
  
L & E Ranch LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Hawaii Case No. 17-01184) on November
10, 2017.  Judge Robert J. Faris presides over the case.  Kessner
Umebayashi Bain & Matsunaga is the Debtor's legal counsel.


LADDCO LLC: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of LADDCO LLC as of Dec. 13,
according to a court docket.

                         About LADDCO LLC

LADDCO LLC, based in Eden Valley, Minnesota, filed a Chapter 11
petition (Bankr. D. Minn. Case No. 17-43456) on November 15, 2017.
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 Douglas A. Ruhland, chief operating officer.

The Hon. William J Fisher presides over the case.

Sam Calvert, Attorney At Law, serves as bankruptcy counsel to the
Debtor.  The Debtor hired Daniel Schleper as its accountant.


LAKESHORE PROPERTIES: January 11 Disclosure Statement Hearing
-------------------------------------------------------------
Judge Robert A. Mark of the U.S. Bankruptcy Court for the Southern
District of Florida has set the hearing to consider approval of
Lakeshore Properties of South Florida, LLC's disclosure statement
on January 11, 2018 at 3:00 p.m.

The deadline for objections to the disclosure statement is on
January 8, 2018.

A full-text copy of Judge Mark's order dated December 5, 2017 is
available at:

           http://bankrupt.com/misc/flsb17-21866-39.pdf

                    About Lakeshore Properties

Formed in 2002, Lakeshore Properties of South Florida, is a Florida
Limited Liability Company engaged in activities related to real
estate.  Its principal assets are located in Okeechobee County,
Florida.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. S.D.
Fla. Case No. 17-21866) on Sept. 28, 2017, estimating its assets
and liabilities a estimating its assets at up to $50,000 and its
liabilities at $10 million and $50 million

Judge Robert A. Mark presides over the case.

Nicholas B. Bangos, Esq., at Nicholas B. Bangos, P.A., serves as
the Debtor's bankruptcy counsel.

The petition was signed by Manuel C. Diaz, managing member.


LECTRUS CORPORATION: Taps Baker Donelson as Legal Counsel
---------------------------------------------------------
Lectrus Corp. seeks approval from the U.S. Bankruptcy Court for the
Eastern District of Tennessee to hire Baker Donelson Bearman
Caldwell & Berkowitz, PC as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; assist in the preparation of a plan of
reorganization; give advice regarding any potential sale of its
assets; and provide other legal services related to its Chapter 11
case.

The firm charges an hourly fee of $405 for the services of its
shareholders.  The hourly rates for associates and paralegals range
from $180 to $295.

Prior to the petition date, the Debtor paid Baker Donelson a
retainer of $65,000.

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

Baker Donelson can be reached through:

     Justin Sveadas, Esq.
     Erno Lindner, Esq.
     633 Chestnut Street, Suite 1900
     Chattanooga, TN 37450
     Phone: 423-209-4184
     Fax: 423-752-9633
     Email: jsveadas@bakerdonelson.com
     Email: elindner@bakerdonelson.com

                     About Lectrus Corporation

Based in Chattanooga, Tennessee, Lectrus Corporation --
http://www.lectrus.com/-- designs and manufactures custom metal
enclosures and electrical and mechanical integration serving the
power, oil and gas, renewable energy, industrial, water and
wastewater, transportation, military, mining, data centers,
institutional, and commercial markets.

Lectrus offers three tiers of products and services that provide
its customers with a completely installed and integrated modular
structure.
                  
Lectrus designs and constructs modular structures in three
categories; skids, empty enclosures and enclosures with simple
utilities.

The company offers electrical and mechanical control systems
integration services to augment the services customers receive from
the original equipment and is qualified to create and supply
control systems design solutions.  It offers services for equipment
maintenance, structural maintenance, and corrective maintenance.

The company has two manufacturing facilities located in North
America.

Lectrus and its affiliate Lectrus Holding Corporation sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D.
Tex. Lead Case No. 17-15588) on December 7, 2017.  James P. Beers,
vice president of finance, signed the petitions.

At the time of the filing, Lectrus disclosed that it had estimated
assets of $13.34 million and liabilities of $35.26 million.
Lectrus Holding disclosed zero assets and liabilities totaling
$20.55 million.

Judge Nicholas W. Whittenburg presides over the cases.


LITE SOLAR: Has Until Jan. 27 to Exclusively File Plan
------------------------------------------------------
The Hon. Sheri Bluebond of the U.S. Bankruptcy Court for the
Central District of California has extended, at the behest of Lite
Solar Corp., the Debtor's exclusive periods to file a plan of
reorganization and obtain acceptances to the plan through Jan. 27,
2018, and March 27, 2018, respectively.

As reported by the Troubled Company Reporter on Nov. 23, 2017, the
Debtor sought the extension, saying that a further extension of its
exclusivity will allow for continued discussions and, potentially,
claims objections, and allow it time to make progress in the
ongoing litigation, so as to proceed with reorganization without
the interference (and expense) of a competing Chapter 11 plan.

                      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 hired
Stephen Weaver, Esq., as special counsel.

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,
its president.

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


M & G USA: Jan. 29 & March 8 Auction of Assets Set
--------------------------------------------------
Judge Brendan L. Shannon of the U.S. Bankruptcy Court for the
District of Delaware authorized (a) the bidding procedures of M & G
Polymers USA, LLC and its affiliates that will govern the sale of
(i) their entire right, title and interest in and to their Corpus
Christi Plant and related assets; (ii) their desalination equipment
and boilers situated at or in the vicinity of the Corpus Christi
Plant; (iii) the Debtors' entire right, title and interest in and
to their intellectual property other than the intellectual property
of M & G Polymers USA's; (iv) M & G Polymers USA, LLC's entire
right, title and interest in and to their intellectual property; M
& G Polymers USA's entire right, title and interest in and to their
research and development facility located in Sharon Center, Ohio;
and (v) M & G Polymers USA's entire right, title and interest in
and to their manufacturing facility located in Apple Grove, West
Virginia and related assets at auction, free and clear of all
liens, claims, interests and encumbrances; and (b) the Debtors to
enter into one or more stalking horse agreements in connection with
the sale.

The critical dates and deadlines in (i) the Sale process for all
Assets excluding the Apple Grove Assets and (ii) the Sale process
for the Apple Grove Assets are:

     a. Dec. 11, 2017 at 1:00 p.m. (ET) - Hearing to consider entry
of the Bidding Procedures Order

     b. Dec. 21, 2017 (ET) - Deadline for the Debtors to file
Assumption and Assignment Notice

     c. Jan. 3, 2023, at 5:00 p.m. (ET) - Deadline to file Cure
Objections

     d. Jan. 16, 2018, at 5:00 p.m. (ET) - Proposal Deadline

     e. March 6, 2018, at 5:00 p.m. (ET) - Final Bid Deadline

     f. March 7, 2018, at 5:00 p.m. (ET) - Deadline for objections
to the applicable Sale Transaction(s) other than Cure Objections
and Adequate Assurance Objections

     g. March 8, 2018, at 10:00 a.m. (ET) - Auction, to be held at
the offices of Jones Day, 250 Vesey Street, New York, New York
10281

     h. March 12, 2018, at noon (ET) - Deadline to file Adequate
Assurance Objections

     i. March 13, 2018, at 5:00 p.m. (ET) - Deadline to file the
replies in connection with the applicable Sale Transaction(s)

     j. March 14, 2018, at 10:00 a.m. (ET) - Proposed hearing to
approve proposed Sale Transaction(s)

The sale timeline for Apple Grove Assets:

     a. Dec. 11, 2017 at 1:00 p.m. (ET) - Hearing to consider entry
of the Bidding Procedures Order

     b. Dec. 21, 2017 (ET) - Deadline for Debtors to file
Assumption and Assignment Notice

     c. Jan. 3, 2018 at 5:00 p.m. (ET) - Deadline to file Cure
Objections with respect to Contracts held by M&G Polymers

     d. Jan. 22, 2013 at 51:00 p.m. (ET) - Bid Deadline for Apple
Grove Assets

     e. Jan. 24, 2018 at 5:00 p.m. (ET) - Deadline for objections
to the applicable Sale Transaction(s) for the Apple Grove Assets
other than Cure Objections and Adequate Assurance Objections

     f. Jan. 29, 2018 10:00 a.m. (ET) - Auction for Apple Grove
Assets, to be held at the offices of Jones Day, 250 Vesey Street,
New York, New York 10281

     g. Jan. 31, 2018 at noon (ET) - Deadline to file Adequate
Assurance Objections with respect to Contracts held by M&G
Polymers

     h. Jan. 31, 2018 at 5:00 p.m. (ET) - Deadline to file the
replies in connection with the applicable Sale Transaction(s) for
the Apple Grove Assets

     i. Feb. 1, 2018, at 20:00 a.m. (ET) - Proposed hearing to
approve proposed Sale Transaction(s) for the Apple Grove Assets

Other salient terms of the Bidding Procedures are:

     a. Minimum Overbid: $1,000,000

     b. Deposit: 10% of the Purchase Price (inclusive of any amount
thereof comprising Credit Bid consideration)

     c. All Qualified Bidders will have the right to be present for
all rounds of bidding and to submit additional bids and make
modifications to their proposed Asset Purchase Agreement at the
applicable Auction to improve their bids.

Only a Qualified Bidder that has submitted a Qualified Bid will be
eligible to participate at the applicable Auction, subject to the
Bidding Procedures.  

The Pre-Petition First Lien Lender, the DIP Agent, the DIP Lender
and Macquarie Investments US Inc. are entitled to Credit Bid any
and/or all amounts owed to them in their capacity as Pre-Petition
First Lien Lender, DIP Agent, DIP Lender or first lien lender under
its secured credit facility with M&G Waters USA, LLC, respectively,
on any Assets to which the Pre-Petition First Lien Lender, the DIP
Agent, DIP Lender and/or the Macquarie, as applicable have a lien.

Any Credit Bid by the DIP Agent, the DIP Lender, the Pre-Petition
First Lien Lender or Macquarie (which Credit Bid will have complied
with the Credit Bid Requirements) will not require payment of any
Pre-Petition Second Lien Obligations.

In the event that the DIP Agent, the DIP Lender or the Pre-Petition
First Lien Lender submits a Credit Bid comprised of any of their
DIP Obligations or the Pre-Petition First Lien Obligations,
respectively, on any Assets securing such respective obligations
and without limiting any other requirements for approval of any
other bid as a higher or better offer or a Successful Bid, any
further bid for the purchase of some or all of the Assets and any
Sale of such Assets to a Successful Bidder (other than the DIP
Lender or the Pre-Petition First Lien Lender) that is approved by
the Court must provide for, at the closing of such Sale
Transaction, indefeasible cash payments of the DIP Obligations and
the Pre-Petition First Lien Obligations to the DIP Lender and
Pre-Petition First Lien Lender, respectively, in at least the
dollar amount equivalent of the Credit Bid submitted by the DIP
Agent, the DIP Lender and the Pre-Petition First Lien Lender (as
applicable), plus the Sale Professional Fees Amounts and the Sale
Excess Fee Amounts (each, as defined in the final order approving
the DIP Motion in Order for the Successful Bid of such Successful
Bidder to be considered as a potentially higher or better bid
and/or to be approved by the Court as a Successful Bid, unless
otherwise agreed to by the DIP Agent, the DIP Lender and/or the
Pre-Petition First Lien Lender (as applicable).

Without limiting any other requirements for approval of such bid as
a higher or better bid or a Successful Bid (including without
limitation the satisfaction of the Senior Secured Obligations), any
bid by the Pre-Petition Second Lien Secured Party for the CC
Assets, by Credit Bid or otherwise, will provide that at the
closing of the Sale Transaction the DIP Obligations and the
Pre-Petition First Lien Obligations are indefeasibly paid in full
in cash to the DIP Lender and the Pre-Petition First Lien Lender,
respectively, and cash in an amount equal to the Sale Professional
Fees Amounts and the Sale Excess Fee Amounts, as authorized
pursuant to the Final DIP Order, will be transferred into an escrow
account not subject to the control of the DIP Agent, the DIP
Lender, the Pre-Petition First Lien Lender, the Pre-Petition Second
Lien Secured Party or any party that purports to have a validly,
perfected security interest in any of the Debtors' deposit accounts
or cash.

The Debtors are authorized, as they may deem necessary and
appropriate in the prudent exercise of their business judgment, in
consultation with the Committee, or upon further order of the
Court, to enter into any Stalking Horse Agreement(s) in connection
with the proposed sale of any Assets and to provide Bid Protections
to any Stalking Horse Bidder therein.  Subject to the Court's
determination, but no earlier than 10 days after filing a Stalking
Horse Motion and no later than the applicable Sale Hearing, the
Debtors are authorized, in consultation with the Committee, to ask
approval from the Court, on an expedited basis if necessary, of
such Stalking Horse Agreement(s) and any Bid Protections contained
therein.

Within three days after entry of the Order, the Debtors will serve
the Sale Notice upon all Notice Parties.  The Assumption and
Assignment Notice is approved.

If the Debtors receive more than one Qualified Bid for the same
Assets, the Debtors will conduct an Auction.  The applicable
Auction, if required, will be conducted at the offices of Jones
Day, 250 Vesey Street, New York, New York as scheduled.

If a Successful Bidder fails to consummate the proposed Sale
Transaction, a hearing to authorize the assumption and assignment
of Contracts to the applicable Backup Bidder will, in consultation
with the Committee, be held before the Court on no less than five
business days notice, with objections due at least one day prior to
such hearing, unless otherwise ordered by the Court.

As soon as reasonably practicable after the conclusion of the
applicable Auction, but no later than Jan. 30, 2018 with respect to
the Apple Grove Assets and March 9, 2018 with respect to all other
Assets (and any Residual Apple Grove Assets), the Debtors will
file
with the Court, serve on the Notice Parties, the Proposed Assumed
Contracts Notice.  If a timely filed Cure Objection cannot
otherwise be resolved by the parties, such objection may be heard
by the Court at the applicable Sale Hearing or subsequent to the
applicable Sale Hearing.

The requirements set forth in Bankruptcy Rule 6004(a) are
satisfied.  The Debtors are authorized to take all steps necessary
or appropriate to carry out the Order.

A copy of the Bidding Procedures attached to the Order is available
for free at:

    http://bankrupt.com/misc/M&G_USA_490_Order.pdf

                     About M & G USA Corp

Founded in 1953, the M&G Group is a privately owned chemical
company in Italy and is controlled through the holding company M&G
Finanziaria S.p.A.  The M&G Group -- specifically, its chemicals
division, which includes M&G Chemicals S.A. -- is a producer of
polyethylene terephthalate resin for packaging applications.  PET
is a plastic polymer produced principally from purified
terephthalic acid and monoethylene glycol, and is used to
manufacture plastic bottles and other packaging for the beverage,
food and personal care industries.

M & G USA Corporation, parent M&G Chemicals S.A. and 9 of its
direct and indirect subsidiaries sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 17-12307) on Oct. 30, 2017.

M & G USA estimated assets and debt of $1 billion to $10 billion.

The Hon. Brendan L. Shannon is the case judge.

The Debtors tapped Jones Day and Pachulski Stang Ziehl & Jones LLP
as restructuring counsel; Alvarez & Marsal North America, LLC, as
restructuring adviser; Rothschild Inc. as investment banker; and
Prime Clerk, LLC, as claims and noticing agent.

On Nov. 13, 2017, the U.S. Trustee for the District of Delaware
appointed an official committee of unsecured creditors.


MAGUMO CORP: Court Conditionally Approves Disclosure Statement
--------------------------------------------------------------
Judge Mildred Caban Flores of the U.S. Bankruptcy Court for the
District of Puerto Rico has conditionally approved the Disclosure
Statement of Magumo Corp. that was filed on December 4, 2017.

A hearing for the consideration of the final approval of the
Disclosure Statement and the confirmation of the Plan and of such
objections as may be made to either will be held on January 10,
2018 at 9:00 a.m.

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

Any objection to the final approval of the Disclosure Statement
and/or the confirmation of the Plan shall also be filed on/or
before 14 days prior to the date of the hearing on confirmation of
the Plan.

The Debtor shall file with the Court the list of acceptances and
rejections and the computation of the same, within 7 working days
before the hearing on confirmation.

A full-text copy of Judge Flores' order dated December 6, 2017 is
available at:

         http://bankrupt.com/misc/prb17-01642-11-44.pdf

                        About Magumo Corp.

Magumo Corp sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D.P.R. Case No. 17-01642) on March 10, 2017.  The
petition was signed by Maria Francisca Rivera-Rivera, president.
The case is assigned to Judge Mildred Caban Flores.

At the time of the filing, the Debtor disclosed $545,052 in assets
and $1.13 million in liabilities.

The Debtor has a fee simple interest in a land located in Beatriz
Ward, Caguas, Puerto Rico, with real properties used as "motel,"
valued at $500,000 subject to the liens of Banco Santander and
CRIM.


MAHIPAL RAVIPATI: Gamble Buying 2013 Mercedes ML350 for $28K
------------------------------------------------------------
Mahipal Ravipati asks the U.S. Bankruptcy Court for the Northern
District of Alabama to authorize the private sale of 2013 Mercedes
ML350, VIN 4JGDA5LB5DA16718, to Betty Jane Gamble for $28,000.

The Vehicle is encumbered by a first priority tax lien recorded on
July 1, 2013 and in favor of Alabama Department of Revenue ("ADOR")
in the amount of $6,424, and a second priority tax lien recorded on
May 17, 2016 and in favor of the Internal Revenue Service in the
amount of $63,713.

In the opinion of the Debtor's Estate, selling the Vehicle will
benefit all parties-in-interest by liquidating a depreciating asset
and facilitating the Debtor's timely satisfaction of tax liens that
are senior to other debts of the Estate.

Said sale, subject to Court approval, is to be conducted as a
private sale to the Purchaser for the purchase price of $28,000,
free and clear of liens.  The Estate represents that it is an
arms-length transaction, and that the Estate has no family or
business connections with the Purchaser.

The Estate has investigated the value of the asset and avers that
the Purchase Price meets or exceeds the Vehicle's fair market
value.

All net sale proceeds will be paid directly to the Estate's bank
account at closing, and will be reflected in the Estate's monthly
Chapter 11 operating reports.  Upon the sales proceeds being fully
credited to the Estate's bank account, the Estate will immediately
tender $6,424 to ADOR to satisfy its lien, and $21,576 to the IRS
to partially satisfy its lien.  No other persons or entities will
share in any portion of the Purchase Price sales proceeds.

The sale of the property is to become effective approximately on
the 15th day after the Court's Order approving the sale becomes
non-appealable or within any reasonable time thereafter to which
the parties may agree.

Mahipal Ravipati sought Chapter 11 protection (Bankr. N.D. Ala.
Case No. 17-82502) on Aug. 24, 2017.  The Debtor tapped Tazewell
Shepard, Esq., at Tazewell Shepard, P.C., as counsel.

Counsel for the Debtor:

          Kevin M. Morris, Esq.
          Tazewell T. Shepard, IV, Esq.
          SPARKMAN, SHEPARD & MORRIS, P.C.
          P.O. Box 19045
          Huntsville, AL 35804
          Telephone: (256) 512-9924
          Facsimile: (256) 512-9837


MALLARD'S LANDING: Jan. 11 Disclosure Statement Hearing
-------------------------------------------------------
Judge Andrew B. Altenburg Jr. of the U.S. Bankruptcy Court for the
District of New Jersey has set the hearing on the adequacy of of
Mallard's Landing Condominium Association's disclosure statement on
January 11, 2018 at 10:00 a.m.

Written objections to the disclosure statement shall be filed no
later than 14 days prior to the hearing.

A full-text copy of Judge Altenburg's order dated December 6, 2017
is available at:

                http://bankrupt.com/misc/njb17-26037-32.pdf

                   About Mallard's Landing Condominium

Mallard's Landing Condominium Association sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. N.J. Case No.
17-26037) on August 8, 2017.  Mallard's Landing is represented by
David A. Kasen, Esq.


MANN REALTY: Jan. 25 Disclosure Statement Hearing
-------------------------------------------------
Judge Robert N. Opel of the U.S. Bankruptcy Court for the Middle
District of Pennsylvania has set the hearing to consider approval
of Mann Realty Associates, Inc.'s amended disclosure statement on
January 25, 2018 at 10:00 a.m.

January 10, 2018 was fixed as the last day for filing and serving
written objections to the amended disclosure statement.

A full-text copy of Judge Opel's order dated December 6, 2017 is
available at:

             http://bankrupt.com/misc/pamb17-bk-01334-220.pdf

              About Mann Realty Associates, Inc.

Headquartered in Camp Hill, Pennsylvania, Mann Realty Associates,
Inc., filed for Chapter 11 bankruptcy protection (Bankr. M.D. Pa.
Case No. 17-01334) on March 31, 2017, estimating its assets at
between $10 million and $50 million and its debts at between $1
million and $10 million. The petition was signed by Robert M.
Mumma, II, its president.

Judge Robert N. Opel II presides over the case.

Craig A. Diehl, Esq., at the Law Offices of Craig A. Diehl, serves
as the Debtor's bankruptcy counsel.

Mann Realty previously filed a voluntary petition under Chapter 11
of the Bankruptcy Code (Bankr. M.D. Pa. Case No. 17-00080) on Jan.
10, 2017. The petition was a "pro se" filing, or case filed without
attorney. The Debtor is an affiliate of Kimbob, Inc., which sought
bankruptcy protection on March 1, 2017, Case No. 17-00836.


METROPOLITAN DIAGNOSTIC: Seeks to Hire J & S as Accountant
----------------------------------------------------------
Metropolitan Diagnostic Imaging Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Illinois to hire J &
S Accounting, Inc. as its accountant.

The firm will assist the Debtor in preparing its tax returns and
financial reports; provide advice regarding income tax; prepare
cash flow projections for the Debtor's plan of reorganization; and
provide other accounting services related to its Chapter 11 case.

Jerry Wallace, a certified public accountant employed with J & S,
will charge an hourly fee of $150.

Prior to its bankruptcy filing, the Debtor paid J & S a
pre-bankruptcy retainer in the sum of $5,000.

Mr. Wallace disclosed in a court filing that he and his firm do not
represent any interest adverse to the Debtor or its estate.

The firm can be reached through:

     Jerry M. Wallace
     J & S Accounting, Inc.
     205 W. Grand Avenue, Suite 106
     Bensenville, IL 60106
     Office: (773) 745-9696
     Cell: (630) 965-1472
     Fax: (773) 237-1108

            About Metropolitan Diagnostic Imaging Inc.

Based in Chicago, Illinois, Advanced Medical Imaging Center --
https://www.amic-chicago.com/ -- has been providing radiological
services since 1985.  Its services include diagnostic breast MRI,
digital screening mammography, high field MRI/MRA, open MRI/MRA,
digital general x-ray, ultrasound, multi-detector CT/CTA, DEXA and
luoroscopy/arthrography.

Metropolitan Diagnostic Imaging, Inc. d/b/a Advanced Medical
Imaging, Inc. filed a Chapter 11 Petition (Bank. N.D. Ill. Case No.
17-35285) on November 28, 2017, disclosing $1 million to $10
million in both assets and liabilities. The petition was signed by
Moqueet Syed, its president.

The case is assigned to Judge Timothy A. Barnes.  Gregory K. Stern
P.C. is the Debtor's bankruptcy counsel.


MICHAEL A. GRAL: Peter Margolis Estate Removed as Committee Member
------------------------------------------------------------------
The Office of the U.S. Trustee on Dec. 13 disclosed in a court
filing that the Estate of Peter Margolis is no longer a member of
the official committee of unsecured creditors in Michael Gral's
Chapter 11 case.  

The remaining committee members are Bielinski Bros. Builders, Inc.
and SB1 Cedarburg LLC.

                  About Michael A. Gral

Michael A. Gral sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D Wis. Case No. 16-21329) on February 20,
2016.

On July 1, 2016, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.

Michael F. Dubis was appointed Chapter 11 examiner in the Debtor's
case.


MISSION RECREATION: Taps Sader Law Firm as Legal Counsel
--------------------------------------------------------
Mission Recreation Inc. filed an amended application seeking
approval from the U.S. Bankruptcy Court for the District of Kansas
to hire The Sader Law Firm as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; assist in the preparation of a plan of
reorganization; and provide other legal services related to its
Chapter 11 case.

The firm's hourly rates are:

     Bradley McCormack         $310
     Jessica-Marie Hampton     $225
     Paralegal                 $100

SLF received a retainer of $22,000, plus $1,800 for the filing fees
and associated costs.

The firm and its attorneys are "disinterested" as defined in
section 101(14) of the Bankruptcy Code, according to court
filings.

SLF can be reached through:

     Bradley D. McCormack, Esq.
     The Sader Law Firm
     2345 Grand Boulevard, Suite 2150
     Kansas City, MO 64108
     Phone: 816-561-1818
     Direct Dial: 816-595-1802
     Fax: 816-561-0818
     Email: bmccormack@saderlawfirm.com

                  About Mission Recreation Inc.

Privately held Mission Recreation Inc. owns a mini-golf course
located at 5399 Martway, Mission, Kansas, valued at $306,000.  Its
gross revenue amounted to $939,284 in 2016, $1.26 million in 2015,
and $1.82 million in 2014.

Mission Recreation sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Kan. Case No. 17-22143) on November 3,
2017.  Beverly A. O'Donnell, president, signed the petition.

At the time of the filing, the Debtor disclosed $2.01 million in
assets and $642,990 in liabilities.

Judge Robert D. Berger presides over the case.


MOSADI LLC: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Mosadi, LLC as of Dec. 15,
according to a court docket.

Headquartered in Tampa, Florida, Mosadi, LLC, filed for Chapter 11
bankruptcy protection (Bankr. M.D. Fla. Case No. 17-09328) on Nov.
1, 2017, estimating its assets at between $100,001 and $500,000 and
its liabilities at between $500,001 and $1 million.  Buddy D. Ford,
Esq., at Buddy D. Ford, P.A., serves as the Debtor's bankruptcy
counsel.


MRI INTERVENTIONS: OKs Director Compensation Plan Revision
----------------------------------------------------------
As a result of a reduction in board size and increased
responsibilities of the members of the Board of Directors of MRI
Interventions, Inc. following the Company's 2017 annual meeting of
stockholders, in order to continue to attract and retain qualified
members of the Board and to compensate them appropriately for their
services, the Compensation Committee of the Board engaged an
independent compensation consultant to perform a benchmarking
analysis, evaluating the Board's compensation relative to its peer
companies and market compensation practices.

Based on the results of the compensation consultant's analysis, the
Compensation Committee of the Board recommended on Dec. 12, 2017,
to the Board, and the Board approved an appropriate revision of the
MRI Interventions, Inc. Non-Employee Director Compensation Plan,
which had not been revised since 2013.

Retainers and Meeting Fees

The following table sets forth the fees to be paid to the
non-employee directors of MRI Interventions:

Board of Directors:
    Annual retainer per director              $35,000
    Annual retainer for chairperson           $15,000

Audit Committee:
    Annual retainer for chairperson           $15,000
    Annual retainer for other members         $7,500
  
Compensation Committee:
    Annual retainer for chairperson           $10,000
    Annual retainer for other members         $5,000

Corporate Governance and Nominating Committee:
    Annual retainer for chairperson           $6,000
    Annual retainer for other members         $3,000

A full-text copy of the Non-Employee Director Compensation Plan is
available for free at https://is.gd/Rou3yq

                   About MRI Interventions

Irvine, California, MRI Interventions --
http://www.mriinterventions.com/-- is a medical device company
that develops and commercializes innovative platforms for
performing minimally invasive surgical procedures in the brain and
heart under direct, intra-procedural magnetic resonance imaging, or
MRI, guidance.  From its inception in 1998 to 2002, the Company
deployed significant resources to fund its efforts to develop the
foundational capabilities for enabling MRI-guided interventions and
to build an intellectual property portfolio.  In 2003, the
Company's focus shifted to identifying and building out commercial
applications for the technologies we developed in prior years.

MRI Interventions incurred a net loss of $8.06 million in 2016,
compared to a net loss of $8.44 million in 2015.  As of Sept. 30,
2017, MRI Interventions had $15.45 million in total assets, $8.17
million in total liabilities and $7.28 million in total
stockholders' equity.

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.


NAKED BRAND: Lowers Net Loss to $900,000 in Third Quarter
---------------------------------------------------------
Naked Brand Group, Inc., filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q disclosing a net loss
of $903,139 on $620,928 of net sales for the three months ended
Oct. 31, 2017, compared to a net loss of $2.36 million on $551,494
of net sales for the same period in 2016.

For the nine months ended Oct. 31, 2017, Naked Brand reported a net
loss of $5.71 million on $1.74 million of net sales compared to a
net loss of $8.20 million on $1.29 million of net sales for the
nine months ended Oct. 31, 2016.

As of Oct. 31, 2017, Naked Brand had $4.87 million in total assets,
$936,892 in total liabilities and $3.94 million in total
stockholders' equity.

As of Oct. 31, 2017, the Company had cash totaling $2,170,665 and
working capital of $3,861,459.  The Company believes it has cash
resources to fund its operations through the fourth quarter of
fiscal 2018.

The Company expects to incur significant further losses in the
development of its business, which casts substantial doubt about
the Company's ability to continue as a going concern.  To remain a
going concern, the Company will be required to obtain the necessary
financing to pursue its plan of operation.

According to the Company, "Management intends to continue to raise
funds from equity and debt financings to fund our operations and
objectives.  However, we cannot be certain that financing will be
available on acceptable terms or available at all. To the extent
that we raise additional funds by issuing debt or equity securities
or through bank financing, our existing stockholders may experience
significant dilution.  In addition, the terms of the Merger
Agreement with Bendon may restrict us from pursuing any of these
alternatives without first obtaining consents, which we may not be
able to obtain on acceptable terms, or at all.  If we are unable to
raise funds when required or on acceptable terms, we may have to
significantly scale back, or discontinue, our operations."

Cash flows used in the Company's operating activities was
$3,459,806 for the nine months ended Oct. 31, 2017, compared to
$4,116,570 for the comparative period in 2016.  The cash used in
operations during the period was largely the result of a net loss
for the period, offset by non-cash charges of $2,376,824 related to
share based compensation charges.

Cash flows used in the Company's investing activities was $nil for
the nine months ended Oct. 31, 2017, compared to $7,779 for the
comparative period in 2016.  The cash used in investing during the
comparative period was for the acquisition of intangible assets.

Proceeds from financing activities during the nine months ended
Oct. 31, 2017 included net proceeds of $5,307,233 received in
connection with the issuance of shares in connection with the ATM.
This was partially offset by repayment of $302,776 under a
factoring arrangement and $253,000 in short term loans.

Cash used in financing activities during the nine months ended Oct.
31, 2016 was $612,280, which included $600,000 for the repayment of
convertible promissory notes, proceeds from convertible notes of
$112,000 and $124,280 in net repayments under factoring
arrangements.

"We do not anticipate that we will expend any significant amount on
capital expenditures like equipment over the next twelve months or
enter into any other material commitments," the Company said.

As of Dec. 14, 2017, there were 10,342,191 shares of the Company's
common stock issued and outstanding.  In addition, at Dec. 14,
2017, the total dilutive securities outstanding, including options
and warrants was 4,684,701.

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

                     https://is.gd/mDlZrP

                   About Naked Brand Group

Naked Brand Group Inc. -- http://www.nakedbrands.com/-- was
founded on one basic desire - to create a new standard for how
products worn close to the skin fit, feel, and function.  Currently
featuring an innovative and luxurious collection of innerwear
products, the Company plans to expand into additional apparel and
product categories that exemplify the mission of the brand, such as
activewear, swimwear, sportswear and more.  Naked's women's and
men's collections are available at www.wearnaked.com, as well as
through some of the leading online retailers and department stores
in North America, including Bloomingdale's, Dillard's, Soma, Saks
Fifth Avenue, Amazon.com, and BareNecessities.com, among others.
Renowned designer and sleepwear pioneer and Chief Executive
Officer, Carole Hochman, leads Naked from its headquarters in New
York City.
  
Naked Brand reported a net loss of US$10.79 million for the year
ended Jan. 31, 2017, compared with a net loss of US$19.06 million
for the year ended Jan. 31, 2016.

BDO USA, LLP, in New York, issued a "going concern" qualification
on the consolidated financial statements for the year ended Jan.
31, 2017, stating that the Company incurred a net loss for the year
ended Jan. 31, 2017, and the Company expects to incur further
losses in the development of its business.  This condition raises
substantial doubt about the Company's ability to continue as a
going concern.


NEOPS HOLDINGS: January 18 Plan Confirmation Hearing
----------------------------------------------------
The Hon. Ann M. Nevins of the U.S. Bankruptcy Court for the
District of Connecticut approved the Third Amended Disclosure
Statement filed NEOPS Holdings, LLC and its affiliates on November
29, 2017.

The hearing date to consider confirmation of the Plan is fixed on
January 18, 2018 at 10:00 a.m. Written objections to the Plan, must
be filed with the court no later than January 11, 2018.

January 4, 2018 is fixed as the last day for returning written
ballots of acceptance or rejection of the Plan.

The Report of Ballots and Administrative Expenses must also be
filed with the Court on or before January 16, 2018.

                 About Neops Holdings, LLC

Headquartered in Branford, Connecticut, New England Orthotic --
http://www.neops.net/-- is a provider of state-of-the-art orthotic
and prosthetic patient care products and services in the eastern
United States.  The partnership was founded by certified orthotists
and prosthetists who were dissatisfied with large impersonal
corporations where the constant pressures of consolidation and cost
containment can hamper effective patient care.

NEOPS Holdings LLC and its affiliates including New England
Orthotic and Prosthetic Systems, LLC, filed for Chapter 11
protection (Bankr. D. Conn. Lead Case No. 17-31017) on July 11,
2017. The petitions were signed by David Mahler, president and
CEO.

NEOPS Holdings estimated its assets at between $1 million and $10
million and its liabilities at between $10 million and $50 million.
New England Orthotic estimated its assets at up to $50,000 and
liabilities at between $1 million and $10 million.

Judge Ann M. Nevins presides over the case.

James Berman, Esq., and Joanna M. Kornafel, Esq., at Zeisler &
Zeisler, P.C., serve as the Debtors' bankruptcy counsel. The
Debtors hired Daniel O'Brien as their restructuring and financial
advisor.

On July 21, 2017, the U.S. Trustee for Region 2 appointed an
official committee of unsecured creditors. The Committee hired
Blakeley LLP, as counsel.


NEOPS HOLDINGS: Miscellaneous Secured Claims Removed in Latest Plan
-------------------------------------------------------------------
NEOPS Holdings LLC and its affiliates filed with the U.S.
Bankruptcy Court for the District of Connecticut a third amended
disclosure statement relating to their joint plan of
reorganization.

This latest plan removed the miscellaneous secured claims in Class
2. The previous plan proposed to pay Class 2 miscellaneous secured
claims 100% of their allowed claim.

The Troubled Company Reporter previously reported that SSG worked
with the Company and its financial advisor to create a list of
strategic and financial investors that were likely to consider
acquiring the Company as a whole or in parts and have the financial
wherewithal to consummate a transaction in an expeditious manner.

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

     http://bankrupt.com/misc/ctb17-31017-261-2.pdf

                About Neops Holdings, LLC

Headquartered in Branford, Connecticut, New England Orthotic --
http://www.neops.net/-- is a provider of state-of-the-art orthotic
and prosthetic patient care products and services in the eastern
United States.  The partnership was founded by certified orthotists
and prosthetists who were dissatisfied with large impersonal
corporations where the constant pressures of consolidation and cost
containment can hamper effective patient care.

NEOPS Holdings LLC and its affiliates including New England
Orthotic and Prosthetic Systems, LLC, filed for Chapter 11
protection (Bankr. D. Conn. Lead Case No. 17-31017) on July 11,
2017. The petitions were signed by David Mahler, president and
CEO.

NEOPS Holdings estimated its assets at between $1 million and $10
million and its liabilities at between $10 million and $50 million.
New England Orthotic estimated its assets at up to $50,000 and
liabilities at between $1 million and $10 million.

Judge Ann M. Nevins presides over the case.

James Berman, Esq., and Joanna M. Kornafel, Esq., at Zeisler &
Zeisler, P.C., serve as the Debtors' bankruptcy counsel. The
Debtors hired Daniel O'Brien as their restructuring and financial
advisor.

On July 21, 2017, the U.S. Trustee for Region 2 appointed an
official committee of unsecured creditors. The Committee hired
Blakeley LLP, as counsel.


ONE HORIZON: Will Acquire Social-Media Platform 123Wish
-------------------------------------------------------
One Horizon Group, Inc., has entered into a term sheet that
includes the main provisions of the definitive agreements to
acquire a majority interest in ONCE IN A LIFETIME LLC, d/b/a
123Wish.

123Wish in the Apple App Store and available next month on Google
Play and www.123wish.com is a subscription-based, social-media
platform that provides users with unique opportunities to enjoy
personalized, dream experiences with some of the world's most
renowned influencers, celebrities, professional athletes, fashion
designers, and artists while supporting a diverse range of
charities.

By way of example, a 123Wish experience includes the chance to star
in a Jake Paul YouTube video.  Jake Paul's music video "It's
Everyday Bro featuring Team 10" (Jake's team of relevant social
media influencers) has over 160 million views and frequently
released Jake Paul videos reach viewership in the tens of
millions.

123Wish was co-founded in early 2016 by real estate mogul and
serial technology entrepreneur Andrew Resnick who has developed and
launched web properties that reach tens of millions of unique
visitors a month and Natalia Diaz whose digital agency MOA Digital
Works specializes in mobile and web commerce and gaming development
for several Fortune 500 and other innovative company clients that
rely on social-media monetization.

Recognizing that fundamental to the 123Wish business model was
building relationships with the most influential members of
Generation Z, Natalia engaged Gen Z entrepreneur and venture
capitalist Patrick Finnegan to harness those relationships and
manifest the vision of being an authentic lifestyle brand that Gen
Z wanted to embrace.

Patrick brought his partners Jake Paul (more than 12 million
YouTube subscribers and more than 10 million Instagram followers)
and Cameron Dallas (more than 5 million YouTube subscribers and
more than 20 million Instagram followers) and their venture capital
fund, TGZ Capital, took a significant equity interest in 123Wish.
Their involvement brought immediate momentum to the 123Wish
business, which has access to more than 80 million internal and
more than 300 million external subscribers and followers.

"Subscribers, fans and likes have become a new form of currency and
given the rapid expansion of cryptocurrency, we see a world where
social media platform-based commerce and even charitable
contribution will be driven by digital coins that allow for
efficient and transparent transactions," said 123Wish co-founder
Andrew Resnick.  "Using coins as a vehicle for transfers of funds
affords unique opportunities to educate the next generations about
contributing to the greater good and social media is the perfect
outlet to expand and support these systems."

"While the agreement is subject to customary conditions including
completion of due diligence and approvals, we expect to close in
the first quarter of 2018 and we are confident the acquisition will
be accretive in 2018," said One Horizon Group’s Founder and CEO,
Mark White.  "We are excited to be working with the 123Wish team
and we are certain that this transaction will deliver significant
value to OHGI shareholders."

Each curated 123Wish experience supports a philanthropic cause of
the celebrity or influencer's choosing or is randomly matched to a
non-profit.  Once the charitable contribution goal for an
experience has been met and the timeframe for entry has expired,
123Wish randomly selects the winner.  Subscribers have exclusive
opportunities to interact with experience contributors and everyone
who enters receives a specialized gift for participating. Corporate
sponsors of the experiences include some of the world's most widely
recognized brands that seek to connect with 123Wish subscribers and
are aligned with the celebrity or influencer’s desire to make a
positive social impact.

"Social media influencers and celebrities are building brands with
unprecedented reach given their ability to connect with their
subscribers and fans on an emotional level," said 123Wish
Co-Founder and CEO Natalia Diaz.  "As I described in speaking with
Forbes earlier this year, working with influencers gives
advertisers the ability to more specifically address their target
demographic as compared with traditional forms of advertising.  In
order to expand the reach of 123Wish and to give investors an
opportunity to participate in the next wave of social media that
speaks to Gen-Zers and Millennials who place a higher value on
human experiences that contribute to the greater good than
high-cost material items, we welcome the desire of One Horizon
Group to allow us to further build our business as part of a
NASDAQ-listed technology company."

"In founding 123Wish, Natalia and I recognized that through our
close friends and business contacts, we have access to some of the
world’s most popular social media influencers, celebrities,
professional athletes, fashion designers, and artists," added
123Wish Co-Founder Andrew Resnick.  "We also realized that what
attracted us to these people was a fundamental desire to contribute
our talents to make the world a better place for everyone.  123Wish
not only provides subscribers with the possibility of participating
in one-of-a-kind experiences; the company has created an engaging
community of talent and fans collaborating to take significant and
lasting action on social issues.  After spending time with One
Horizon Group's Founder and CEO Mark White, we realized that our
companies are philosophically aligned and that by combining our
strengths, we will be able to build a stronger organizational
foundation, expand our reach even further, and importantly, make a
greater social impact for good."

                    About One Horizon Group

Based in Limerick, Ireland, One Horizon Group, Inc. (NASDAQ: OHGI)
-- http://www.onehorizongroup.com/-- is a reseller of secure
messaging software for the growing gaming, security and education
markets including in China and Hong Kong.

The Company's independent accountants Cherry Bekaert LLP, in Tampa,
Fla., issued a "going concern" opinion in its report on the
Company's consolidated financial statements for the year ended Dec.
31, 2016, stating that the Company has recurring losses and
negative cash flows from operations that raise substantial doubt
about its ability to continue as a going concern.

One Horizon reported a net loss of $5.54 million on $1.61 million
of revenue for the year ended Dec. 31, 2016, compared to a net loss
of $6.30 million on $1.53 million of revenue for the year ended in
2015.  As of Sept. 30, 2017, One Horizon had $8.67 million in total
assets, $4.25 million in total liabilities and $4.42 million in
total stockholders' equity.

According to the Company's Form 10-Q for the period ended Sept. 30,
2017, "[T]he Company will pursue its revised operations and
business plan.  The Company expects to incur further non cash
losses in 2017 which, when combined with any costs incurred in
pursuing acquisition of new businesses, may generate negative cash
flows.  As of September 30, 2017, the Company did not have any
available credit facilities.  As a result, it is in the process of
seeking new financing by way of sale of either convertible debt or
equities.  While it has been successful in the past in obtaining
the necessary capital to support its investment and operations,
there is no assurance that it will be able to obtain additional
financing under acceptable terms and conditions, or at all.  In the
event that the Company is unable to obtain sufficient additional
funding when needed in order to fund operations, it would not be
able to continue as a going concern and may be forced to severely
curtail or cease operations and liquidate the Company."


ONE HORIZON: Zhanming Wu Hikes 52.99% Stake as of Nov. 27
---------------------------------------------------------
Zhanming Wu reported in a Schedule 13D/A filed with the Securities
and Exchange Commission that as of Nov. 27, 2017, he beneficially
owned 15,129,630 shares of common stock of One Horizon Group,
constituting 52.99 percent of the shares outstanding.  This
percentage is calculated based upon 28,418,271 shares of the
Issuer's common stock outstanding as of Dec. 14, 2017, based on
information provided to Mr. Wu by One Horizon, plus an additional
129,630 shares of the Issuer's common stock, in aggregate, issuable
upon the exercise of the Class C Warrant and the Class D Warrant by
the Reporting Person.

On Nov. 27, 2017, pursuant to the terms of a letter, dated Sept.
14, 2017, Mark B. White, the owner of 555,555 shares of One
Horizon's Series A-1 Convertible Preferred Stock, transferred to
Mr. Wu 2,000,000 shares of Common Stock immediately after the
allocation of 4,000,000 shares of Common Stock to Mr. White in
connection with the Exchange as consideration for Mr. Wu's previous
contribution to Mr. White of $250,000 to be used in connection with
Mr. White's initial purchase of the Preferred Shares.

The Issuer had previously entered into an agreement with Mr. White
pursuant to which the Issuer agreed to issue to Mr. White 4,000,000
shares of Common Stock, together with a promissory note in the
principal amount of $500,000 bearing interest at a rate of 7% per
annum payable on Aug. 31, 2019, in exchange for the Preferred
Shares and the accrued but unpaid dividends thereon.  The Exchange
took place on Nov. 27, 2017.

On Nov. 27, 2017, pursuant to the terms of the Purchase Agreement,
Mr. Wu converted $3,000,000 of the $3,500,000 in face amount of the
Convertible Debenture, together with all accrued but unpaid
interest on the entire principal amount of the Convertible
Debenture, in exchange for 13,000,000 shares of Common Stock.  In
addition, upon conversion of the $3,000,000 portion of the
Convertible Debenture, the balance of the Convertible Debenture was
deemed cancelled, and the Issuer issued to Mr. Wu a $500,000
promissory note bearing interest at the rate of 7% per annum
payable on Aug. 31, 2019.

The applicable rules of the Nasdaq OMX Market required stockholder
approval for (1) the issuance to Mr. White of 4,000,000 shares of
Common Stock in the Exchange and (2) the issuance to the Reporting
Person of 13,000,000 shares of Common Stock upon conversion of the
Convertible Debenture because the number of shares to be issued
would represent in excess of 20% of the shares of Common Stock then
outstanding.  On Oct. 24, 2017, by written consent, and as
disclosed in the Issuer's Information Statement on Schedule 14C,
filed with the Securities and Exchange Commission on Nov. 6, 2017,
holders of a majority of the Issuer's outstanding shares of Common
Stock approved the issuance to Mr. White of 4,000,000 shares of
Common Stock in the Exchange.  Therefore, all conditions material
to the Reporting Person's acquisition of 2,000,000 shares of Common
Stock in connection with the White Letter had occurred as of Oct.
24, 2017.  In addition, the Written Consent included stockholder
approval for the issuance to the Reporting Person of 13,000,000
shares of Common Stock upon conversion of the Convertible
Debenture.  The Issuer mailed the Information Statement to its
stockholders on or about Nov. 6, 2017 advising them of the
transactions approved by the Written Consent.  Under applicable
rules of the Securities and Exchange Commission, the Issuer could
not issue the shares issuable to Mr. White in the Exchange and
issuable to the Reporting Person upon conversion of the Convertible
Debenture prior to Nov. 27, 2017.

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

                     https://is.gd/ni9MTm

                    About One Horizon Group

Based in Limerick, Ireland, One Horizon Group, Inc. (NASDAQ: OHGI)
-- http://www.onehorizongroup.com/-- is a reseller of secure
messaging software for the growing gaming, security and education
markets including in China and Hong Kong.

The Company's independent accountants Cherry Bekaert LLP, in Tampa,
Fla., issued a "going concern" opinion in its report on the
Company's consolidated financial statements for the year ended Dec.
31, 2016, stating that the Company has recurring losses and
negative cash flows from operations that raise substantial doubt
about its ability to continue as a going concern.

One Horizon reported a net loss of $5.54 million on $1.61 million
of revenue for the year ended Dec. 31, 2016, compared to a net loss
of $6.30 million on $1.53 million of revenue for the year ended in
2015.  As of Sept. 30, 2017, One Horizon had $8.67 million in total
assets, $4.25 million in total liabilities and $4.42 million in
total stockholders' equity.

According to the Company's Form 10-Q for the period ended Sept. 30,
2017, "[T]he Company will pursue its revised operations and
business plan.  The Company expects to incur further non cash
losses in 2017 which, when combined with any costs incurred in
pursuing acquisition of new businesses, may generate negative cash
flows.  As of Sept. 30, 2017, the Company did not have any
available credit facilities.  As a result, it is in the process of
seeking new financing by way of sale of either convertible debt or
equities.  While it has been successful in the past in obtaining
the necessary capital to support its investment and operations,
there is no assurance that it will be able to obtain additional
financing under acceptable terms and conditions, or at all.  In the
event that the Company is unable to obtain sufficient additional
funding when needed in order to fund operations, it would not be
able to continue as a going concern and may be forced to severely
curtail or cease operations and liquidate the Company."


OPC MARKETING: Can Continue Using Cash Collateral Until March 2018
------------------------------------------------------------------
Judge Stacey G. C. Jernigan of the U.S. Bankruptcy Court for the
Northern District of Texas authorized OPC Marketing, Inc., to use
the cash collateral of the Internal Revenue Service through March
31, 2018, on a final basis.

The use of cash collateral will continue after the March 31, 2018,
if the Debtor submits additional monthly budgets to the IRS for its
approval, and such subsequent budgets are approved by the IRS.  The
Subsequent Budgets will detail the Debtor's proposed continued use
of cash collateral to pay its ordinary operating expenses.

In addition to the items on the Budget, the Debtor may pay to the
U.S. Trustee and to the Bankruptcy Clerk any fees assessed by
either, and any fees and expenses included and allowed by the Court
to: (a) the Debtor's counsel; (b) counsel for any official
creditors' committee appointed by the U.S. Trustee; and (c) any
healthcare ombudsman appointed under Section 333 of the Bankruptcy
Code.

The Secured Creditors are granted valid, binding, enforceable and
automatically perfected liens co-extensive with their prepetition
liens, all currently owned or hereafter acquired property and
assets of the Debtor, of the same kind or nature they had
prepetition.  Said replacement liens will have the same priority as
any existing prepetition liens, and is being given to the extent of
any decrease in value of the property and cash collateral as a
result of the Debtor's postpetition use.

In addition, the Debtor is required, among other things, to:

    (a) maintain a Debtor-in-Possession Account, which will contain
all operating revenues and any other source of cash constituting
cash collateral, which is generated by and is attributable to the
Collateral. During the cash use period, the Debtor will maintain an
accounting of all funds deposited into the DIP Account.

    (b) stay current on payment of all its post-petition payroll
taxes and post-petition payroll deposits;

    (c) timely file all of its post-petition employment tax
returns;

    (d) timely file all federal tax returns and pay all
post-petition federal taxes;

    (e) provide proof of Federal Trust Fund Deposits within 3 days
of their deposit to Leo Carey at the IRS via facsimile at
888/301-8227 and to Donna Webb, IRS Counsel;

    (f) allow the inspection of the collateral, including the
Debtor's books and records at any time upon reasonable notice from
the IRS; and

    (g) pay to the IRS $2,000 per month commencing on December 15,
2017 as adequate protection for its secured claim. This payments
will continue each month until (i) termination of the Order by its
terms; (ii) further order of the Court; or (iii) confirmation of
any plan of reorganization in this chapter 11 proceeding.

    (h) maintain insurance throughout the Debtor's bankruptcy case
and deliver to the IRS proof that the collateral is adequately
insured against risk of loss.

A full-text copy of the Order is available at:

          http://bankrupt.com/misc/txnb17-34095-22.pdf

                      About OPC Marketing

OPC Marketing, Inc., owner and operator of a software sales and
service business, filed a Chapter 11 petition (Bankr. N.D. Tex.
Case No. Case No. 17-34095) on Nov. 1, 2017.  Michael Honochowicz,
CEO, signed the petition.  The Debtor is represented by Eric A.
Liepins, Esq., at Eric A. Liepins, P.C., in Dallas.  At the time of
filing, the Debtor estimated at least $50,000 in assets and
$500,000 to $1 million in liabilities.


ORWELL TRUMBULL: Hires Forbes Law as Bankruptcy Counsel
-------------------------------------------------------
Orwell Trumbull Pipeline Co LLC seeks approval from the U.S.
Bankruptcy Court for the Northern District of Ohio (Cleveland) to
employ Glenn E. Forbes, of Forbes Law LLC, as the attorney for the
Debtor in Possession in this Chapter 11 case.

Services to be rendered by Forbes Law are:

     a. advise the Debtor as to its rights, duties and powers as a
Debtor in Possession;

     b. prepare and file the Statements, Schedules, Plans and other
documents and pleadings necessary to be filed by the Debtor in this
case;

     c. represent the Debtor at all hearings, meetings of
creditors, conferences, trials, and other proceedings in this case;
and

     D. perform other legal services as may be necessary in
connection with this case.

Forbes Law will charge $350 per hour for time spent in Court and
for other time spent by the attorney, and $125 per hour for time
spent by paralegals of the firm.

Glenn E. Forbes attests that he and his law firm are disinterested
persons, as that term is defined in the
11 U.S.C. Sec. 101(14) of the Bankruptcy Code, and do not hold or
represent an interest adverse to the estate with respect to the
matter on which they are proposed to be employed.

The Counsel can be reached through:

     Glenn E. Forbes, Esq.
     FORBES LAW LLC
     166 Main Street
     Painesville, OH 44077
     Phone: 440-357-6211

                About Orwell-Trumbull Pipeline

Based in Willoughby, Ohio, Orwell-Trumbull Pipeline Co., LLC,
engineers, installs, constructs, and inspects electronic measuring
equipment for the natural gas industry.  Orwell-Trumbull filed a
Chapter 11 petition (Bankr. N.D. Ohio Case No. 17-17135) on Dec. 4,
2017.  The petition was signed by Richard M. Osborne, its managing
member.

Judge Arthur I. Harris presides over the case.  Glenn E. Forbes,
Esq. at Forbes Law LLC represents the Debtor as counsel.

At the time of filing, the Debtor estimated $10 million to $50
million both in assets and liabilities.


PAL HEALTH: PR Manufacturing Buying Assets for $275K
----------------------------------------------------
PAL Health Technologies, Inc., asks the U.S. Bankruptcy Court for
the Central District of Illinois to authorize the sale of all or a
portion of its assets and business operations to PR Manufacturing
Enterprises, LLC for $275,000, subject to overbid.

The Debtor asks the Court to ser the hearing on the Motion for Jan.
8, 2018.

For several months, the Debtor has actively solicited potential
purchasers for all or a portion of its assets and business
operations.  It also approached a business broker about its
potential prospects for a sale through additional marketing time
and expenditures.  

The Proposed Buyer and the Debtor have entered into the Asset
Purchase Agreement for the sale of the Assets.  The Proposed Buyer
has offered the sum of $275,000 for the Assets, free and clear of
any and all liens, claims or interests.  The Proposed Buyer will
tender funds to Shareholder in the amount of $25,000 in
consideration and in exchange for the Shareholder's execution of
the Noncompetition Agreement.  As detailed in the APA, certain
assets of the Debtor including accounts receivable, cash and cash
equivalents would be excluded from the sale and are expected to
produce additional funds for the creditors in the case.

In addition, the Proposed Buyer will have the right, prior to the
closing of the Sale, to designate which executory contracts and
unexpired leases the Debtor will assume and assign to the Buyer,
from the list of Executory and Other Contract Rights contained in
the APA.  Such Executory Contracts are a part of the Assets
proposed to be transferred and assigned.  Any and all cure costs
associated with the Executory Contracts designated to be assumed
and assigned, will be satisfied from the proceeds of the Sale.

The Proposed Buyer anticipates additional costs in its due
diligence and has incurred substantial attorney fees and other
costs in preparation and negotiation of the APA.  Such costs could
easily be in excess of $20,000.  In light of the foregoing, in
order to induce the Buyer to enter into the Agreement, the Proposed
Buyer required (and the Debtor agreed to grant), a Break-Up Fee for
reimbursement of its described expenses in the amount of $20,000 in
the event that the Court requires competitive bidding and the
Proposed Buyer is not the successful purchaser.

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

    http://bankrupt.com/misc/PAL_Health_29_Sales.pdf

The Debtor's decision to sell the Assets is based upon the
reasonable exercise of its sound business judgment.  The APA
represents the highest offer thus far.  As is made clear by the
foregoing, the consideration to be received for the Assets is fair
and reasonable.  Based upon the foregoing facts, it respectfully
submits that the decision to enter into the APA to sell the Assets
resulted from the reasonable exercise of its business judgment.
Accordingly, the Debtor asks the Court to approve the relief
sought.

Time is of the essence in approving and closing the Sale, and any
unnecessary delay in closing the Sale could result in the collapse
of the Sale.  Accordingly, the Debtor asks the Court to waive the
14-day period staying any order to sell property of the estate
imposed by Bankruptcy Rules 6004(h) and 6006(d).

                 About PAL Health Technologies Inc.

Based in Pekin, Illinois, PAL Health Technologies, Inc., is a
manufacturer of prescription orthotic.  Since 1976, PAL has
provided a complete line of prescription ankle braces and
gauntlets, prescription diabetic/accommodative inserts, therapeutic
shoes as well as a number of off-the-shelf corrective and
preventative foot devices to a multitude of foot care practitioners
of various medical disciplines.

PAL Health Technologies sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Ill. Case No. 17-81712) on Nov. 30,
2017.  Kimberly S. Chaney, general manager, signed the petition.

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

Judge Thomas L. Perkins presides over the case.

The Debtor's attorneys:

         Sumner A. Bourne
         Rafool, Bourne & Shelby P.C.
         411 Hamilton, Suite 1600
         Peoria, IL  61602
         Telephone: (309) 673-5535
         Facsimile: (309) 673-5537
         E-mail: sbnotice@mtco.com


PREMIER INVESTMENT: Taps J.P. Weigand as Real Estate Broker
-----------------------------------------------------------
Premier Investment Company II, LLC received approval from the U.S.
Bankruptcy Court for the District of Kansas to hire J.P. Weigand &
Sons, Inc. as its real estate broker.

The firm will assist the Debtor in connection with the sale of its
property located in Wichita, Sedgwick County, Kansas.  The Debtor
owns approximately 25.7 acres of ready-to-build land.

J.P. Weigand will get a commission of 10% of the gross sales price
if a purchase contract is fully executed on the entire property
within 30 days of the effective date of the agreement.

If a purchase contract is fully executed on the entire property
more than 30 days after the effective date of the agreement, the
firm will get a commission of 6% of the gross sales price.

For any individual parcel that is sold for a price equal to or
greater than $3.50 per square foot, J.P. Weigand will get a
commission of 10% of the gross sales price for such parcel.

Dawn Truman, a broker employed with J.P. Weigand, 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:

     Dawn A. Truman
     J.P. Weigand & Sons, Inc.
     150 N. Market Street
     Wichita, KS 67202
     Phone: 316-292-3991

               About Premier Investment Company II

Premier Investment Company II, LLC sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D. Kan. Case No. 17-21794) on
September 17, 2017.  David Hoff, its manager, signed the petition.

Premier Investment Company II is a single asset real estate (as
defined in 11 U.S.C. Sec. 101(51B)) whose principal assets are
located in Wichita, Kansas.  It is an affiliate of CIP Investment
Properties, LLC, which sought bankruptcy protection (Bankr. D. Kan.
Case No. 12-21952) on July 17, 2012.

At the time of the filing, Premier Investment Company II disclosed
that it had estimated assets and liabilities of $1 million to $10
million.

Judge Robert D. Berger presides over the case.  Bryan Cave LLP is
the Debtor's bankruptcy counsel.


PROTEA BIOSCIENCES: Proposes to Sell or Abandon De Minimis Assets
-----------------------------------------------------------------
Protea Biosciences, Inc., and Protea Biosciences Group, Inc., ask
the U.S. Bankruptcy Court for the Northern District of West
Virginia to authorize the procedures for the sale, transfer, or
abandonment of their surplus, obsolete, non-core, or burdensome
assets of de minimis value.

In the normal course of its operations, the Debtors come into
possession of certain assets that: (i) are no longer required for
the operation of its business; (ii) their operational restructuring
has rendered obsolete, excessive, or burdensome; or (iii) they've
determined, after evaluating holding and maintenance costs, are of
marginal or no value to their estate.  Moreover, they anticipate
that, during the course of the Chapter 11 case, additional property
will be deemed De Minimis Assets as a result of its ongoing
restructuring efforts.

In certain cases, the Debtors believe they can sell the De Minimis
Assets profitably for the benefit of its estate.  It is important
for them to have a cost-effective procedure in place to harness the
value of such assets while minimizing administrative costs.  In the
event they're able to locate buyers for such assets, it is likely
that the proposed buyers' offers will be conditioned on a quick
sale and a process with minimum costs and expenses.

The Debtors ask authority to sell De Minimis Assets on an expedited
basis without need for obtaining further Court approval so long as
the transaction, and notice thereof, falls within the parameters
they proposed.  Additionally, to the extent the De Minimis Assets
cannot be sold at a price greater than the cost of liquidating such
assets, they ask authority to abandon such De Minimis Assets in
accordance with these cost-effective procedures.

The Debtors propose to sell or transfer each of the De Minimis
Assets for the highest and best offer received, taking into
consideration the exigencies and circumstances of each such sale or
transfer, under these procedures:

     a. With regard to sales or transfers of the De Minimis Assets
in any individual transaction or series of related transactions to
a single buyer or group of related buyers with an aggregate selling
price1 equal to or less than $5,000:
          
          (i) The Debtors are authorized to consummate such
transaction(s) if the Debtors determine in the reasonable exercise
of their business judgment that such sales or transfers are in the
best interest of the estate without further order of the Court or
notice to any party; and

          (ii) Any such transaction(s) will be free and clear of
all Liens, with such Liens attaching only to the sale or transfer
proceeds with the same validity, extent, and priority as had
attached to the De Minimis Assets immediately prior to such sale or
transfer.

     b. With regard to sales or transfers of the De Minimis Assets
in any individual transaction or series of related transactions to
a single buyer or group of related buyers with an aggregate selling
price greater than $5,000 and up to or equal to $15,000:

          (i) The Debtors are authorized to consummate such
transaction(s) if they determine in the reasonable exercise of
their business judgment that such sales or transfers are in the
best interests of the estate, subject to the procedures set forth
herein;

          (ii) Any such transaction(s) will be free and clear of
all immediately prior to such sale or transfer;

          (iii) The Debtors will give written notice by first class
mail of each such sale (the "Sale Notice") to (1) the U.S. Trustee;
(2) counsel to any creditors' committee; (3) counsel to the lender
providing DIP financing; and (4) any known affected creditor
asserting a Lien on the De Minimis Asset subject to sale;

          (iv) The content of the Sale Notice will consist of (1)
identification of the De Minimis Assets being sold or transferred,
(2) identification of the purchaser of the assets, (3) the purchase
price, and (4) the significant terms of the sale or transfer
agreement, including, but not limited to, any payments to be made
by the Debtors on account of commission fees to agents, brokers,
auctioneers, and liquidators;
          
          (v) If no written objections from any of the Notice
Parties are filed with the Court within seven days after service of
such Sale Notice, then the Debtors are authorized to immediately
consummate such sale or transfer; and

          (vi) f any Notice Party files a written objection to any
such sale or transfer with the Court within seven days after
receipt of such Sale Notice, then the relevant De Minimis Asset
will only be sold or transferred if the objection is withdrawn or
upon submission of a consensual form of order or stipulation
resolving the objection as between the Debtors and the objecting
party or further order of the Court after notice and a hearing.

To the extent such De Minimis Assets cannot be sold at a price
greater than the cost of liquidating such assets, the Debtors ask
authority to abandon such De Minimis Assets in accordance with
these procedures:

     a. The Debtors will give written notice of the abandonment to
the Notice Parties;

     b. The Abandonment Notice will contain a (i) reasonably
detailed description of the De Minimis Assets to be abandoned, (ii)
the Debtor's reasons for such abandonment, and (iii) any payments
to be made by the Debtor in connection with such abandonment
including, but not limited to, commission fees to agents, brokers,
auctioneers, and liquidators;

     c. If no written objections from any of the Notice Parties are
filed with the Court within seven days after the date of receipt of
such Abandonment Notice, then the Debtors are authorized to
immediately proceed with the abandonment; and

     d. If a written objection from any Notice Party is filed with
the Court within seven days after receipt of such Abandonment
Notice, then the relevant De Minimis Assets will only be abandoned
upon either the consensual resolution of the objection by the
parties in question or further order of the Court after notice and
a hearing.

Additionally, during the Chapter 11 cases, the Debtors will provide
a written report or reports, within 30 days after each calendar
quarter (to the extent De Minimis Asset Sales or Abandonments were
consummated for the relevant quarter), concerning any such sales,
transfers, or abandonments made pursuant to the relief requested
(including the names of the purchasing parties and the types and
amounts of the sales) to the Notice Parties and those parties
requesting notice pursuant to Bankruptcy Rule 2002; provided that
the Debtor will have no additional or further reporting obligations
with respect to sales of De Minimis Assets following the Debtors'
filing a report pursuant to the Order 30 days after confirmation of
a chapter 11 plan.

The Debtor propose to streamline the process and shorten the
applicable notice periods as described to maximize the net value
realized from sales of De Minimis Assets.

Prior to, and during the course of the Chapter 11 case, the Debtors
have and continue to identify operations and facilities that do not
add value to its estate, necessarily creating the need to dispose
of facilities, equipment, fixtures, and other assets.  To that end,
they have proposed the Procedures, whereby it can consummate the
sale, effectuate the transfer of, or abandon the De Minimis Assets
during the pendency of the Chapter 11 case.  If the requested
relief is granted, the Debtors will be able to avoid many
unnecessary costs associated with operating, storing, maintaining
and liquidating De Minimis Assets that have little to no commercial
value to the Debtors' going-forward business.  Accordingly, they
ask the Court to approve the relief sought.

                     About Protea Biosciences

Headquartered in Morgantown, West Virginia, Protea Biosciences Inc.
-- https://www.proteabio.com/ -- is a bioanalytics technology
company that provides analytical and diagnostic solutions for the
rapid and direct identification, mapping and display of the
molecules present in living cells and biological samples.

Protea Biosciences, Inc. and its affiliate Protea Biosciences
Group, Inc., sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. W.Va. Case Nos. 17-01200 and 17-01201) on Dec. 1,
2017.

At the time of the filing, Protea Biosciences disclosed $5.16
million in assets and $13.64 million in liabilities.  Protea
Biosciences Group disclosed $2.7 million in assets and $18.2
million in liabilities.

Judge Patrick M. Flatley presides over the case.  

Buchanan Ingersoll & Rooney LLP, is the Debtors' bankruptcy
counsel, with the engagement led by Christopher P. Schueller.
Compass Advisory Partners, LLC, is the Company's restructuring
advisor.


PROTEA BIOSCIENCES: Seeks Approval on $475K Financing, Cash Use
---------------------------------------------------------------
Protea Biosciences, Inc., and Protea Biosciences Group, Inc., seek
authorization from the U.S. Bankruptcy Court for the Northern
District of West Virginia to obtain senior secured postpetition
financing up to an aggregate principal amount of $475,000 through a
single draw term loan and to use cash collateral.

The Debtors require immediate access to liquidity to ensure that it
can continue operating during these chapter 11 cases, preserve the
value of their estates for the benefit of their creditors,
stakeholders, and parties-in-interest, and effectuate a sale of all
or substantially all of their assets in connection with a sale(s)
under section 363 of the Bankruptcy Code to be completed within the
first sixty days after the commencement of this case.

The Debtors have secured a commitment from Summit Resources, Inc.
to provide the additional $475,000 DIP Facility to ensure that the
Debtors' ongoing business operations -- and overall value of the
Debtors' estates -- can be preserved pending the forthcoming going
concern sales.

The Debtors intend to use the proceeds of the DIP Facility in
accordance with a budget, among other things, to: (a) honor
payroll, tax, 401(k) and healthcare obligations for the Debtors’
employees; (b) cover operational expenses, such as rent, utilities,
and diagnostic operations; and (c) compensate the Debtors' retained
and approved professionals and cover the costs of the chapter 11
cases.

The material terms of the DIP Facility:

       A. Interest Rate: 15% per annum

       B. Default Interest Rate: 5% in excess of the otherwise
applicable interest rate

       C. Commitment: Summit Resources agrees to make the DIP Loan
to the Debtors in the initial principal amount not to exceed
$475,000, payable to the Debtors in one installment upon the entry
of the Interim Order. Notwithstanding the foregoing, upon the
written request of the Debtors' key employees during the term of
the DIP Agreement, the Summit Resources may, in its sole
discretion, advance up to an additional $700,000 thereby making the
aggregate amount of the DIP Facility $1,175,000 to fund operational
use and capital expenditures in the Debtors' diagnostic business.

       D. To secure the Indebtedness due and owing to Summit
Resources will receive the following:

       (a) As consideration for the DIP Facility and a security for
all of Summit Resources' indebtedness: (i) a junior lien on any and
all of the Debtors' equipment that is encumbered by an existing
lien as of the Petition Date in favor of any party other than
Summit Resources; and (ii) first priority liens on and security
interests in any and all of the Debtors' other assets, including
any and all claims and causes of action that exist or may exist
against Summit Resources.

       (b) A superpriority administrative expense claims of the
kind contemplated in Section 507(b) of the Bankruptcy Code as
consideration for the DIP Facility.

Parties with an interest in the cash collateral or collateral that
will be used to secure the DIP Facility will receive replacement
liens on the collateral securing such claims, all rights reserved
with respect to the validity, priority, extent and enforceability
of such claims.

                   About Protea Biosciences

Headquartered in Morgantown, West Virginia, Protea Biosciences Inc.
-- https://www.proteabio.com -- is a bioanalytics technology
company that provides analytical and diagnostic solutions for the
rapid and direct identification, mapping and display of the
molecules present in living cells and biological samples.

Protea Biosciences, Inc. and its affiliate Protea Biosciences
Group, Inc. sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D. W.Va. Case Nos. 17-01200 and 17-01201) on
December 1, 2017.

At the time of the filing, Protea Biosciences disclosed $5.16
million in assets and $13.64 million in liabilities.  Protea
Biosciences Group disclosed $2.7 million in assets and $18.2
million in liabilities.

Judge Patrick M. Flatley presides over the case.  

The Debtors hired Compass Advisory Partners, LLC as their
restructuring advisor.


PS SYSTEMS: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of PS Systems, Inc. as of Dec. 13,
according to a court docket.

                       About PS Systems Inc.

Based in Greenwood Village, Colorado, PS Systems Inc. holds several
patents and cross-licensing agreements for the use of patents to
develop underground reservoirs.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Colo. Case No. 17-20197) on November 3, 2017.  Stan
Peters, its president, signed the petition.

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

Judge Michael E. Romero presides over the case.  Kutner Brinen,
P.C. is the Debtor's legal counsel.


REBECCA SHIRLEY: Selling Crittenden Real & Personal Property
------------------------------------------------------------
Rebecca Ann Shirley asks the U.S. Bankruptcy Court for the Eastern
District of Arkansas to authorize the sale of tracts of real
property and personal property located in Crittenden County,
Arkansas free and clear of liens, claims and encumbrances.

Objections, if any, must be filed within 21 days from the date of
the filing of the Motion.

The Debtor owns this real property located in Crittenden County,
Arkansas:

     a. Tract 1: 234 W Barton Ave., West Memphis, AR; Crittenden
County Tax Assessor parcel ID number: 35-50-29;

     b. Tract 2: 330 W. Barton Ave., West Memphis, AR; Crittenden
County Tax Assessor parcel ID number: 35-50-54;

     c. Tract 3: 4503 E. Broadway St., West Memphis, AR; Crittenden
County Tax Assessor parcel ID number: 35-59-10 & 39-58-241;

     d. Tract 4: (i) Parcel A - All of Lots 75 & 82; all of Lot 74,
except the South 100.2 feet; all of Lot 83, except the South 100.2
feet, in the M.P. Horsley Addition to the City of West Memphis,
Arkansas, as shown by plat of record in Plat Book 1, Pages 4 & 5,
records of Crittenden County, Arkansas; (ii) Parcel B - the
fractional Southeast Quarter ("SPA") of Section 15, Township 6
North, Range 9 East, records of Crittenden County, Arkansas; and
(iii) Parcel C - 204 S. 4th, 0 Bridgeport Rd., & 0 Gary Rd,
Arkansas; Crittenden County Tax Assessor parcel ID number:
36-50-89, 10-55-49 & 10-54-93;

     e. Tract 5: 47 Acres as shown at the Crittenden County Tax
Assessor; Crittenden County Tax Assessor parcel ID number:
10-56-77

     f. Tract 6: (i) Parcel 1 - that portion of the NE 1/4 NW 1/4
of Section 13 and SE 1/4 SW 1/4 of Section 12, T6N, R9E, of the 5th
P.M., Crittenden County, Arkansas; (ii) Parcel 2 - that portion of
the SE 1/4 SW 1/4 of Section 12, T6N, R9E of the 5th P.M.,
Crittenden County, Arkansas; and (iii) 0 Bridgeport Road, 0 Dacus
Lake Rd. & 0 Hope-Vance-Foley, Arakansas; Crittenden County Tax
Assessor parcel ID number: 10-55-02; 10-55-04; 10-55-16;
2012-69-27; 2012-69-28; 2012-69-32 and 2012-69-33;

     g. Tract 7: 0 Dacus Lake Rd., West Memphis, AR; Crittenden
County Tax Assessor parcel ID number: 10-55-05; and

     h. Tract 8: 107 S. 22nd., West Memphis, AR; Crittenden County
Tax Assessor parcel ID number: 37-02-51.

In addition, the DIP is owner of the personal property consisting
of farming and business equipment and supplies.

The Debtor proposes to liquidate the Property and use the proceeds
to (i) pay creditors with a secured interest in the Property, and
(ii) pay administrative expenses and others as approved by the
Court.  The sale is to be made subject to the approval of the
Court.

The Debtor asks the Court to authorize her to proceed to close and
consummate the sale as expeditiously as possible.

Counsel for Debtor:

          Warren E. Dupwe, Esq.
          WARREN E. DUPWE, P.A.
          300 W. Jefferson
          Jonesboro, AR 72401
          Telephone: (870) 935-5845
          E-mail: wdupwe@rittermail.com

Rebecca Ann Shirley sought Chapter 11 protection (Bankr. E.D. Ark.
Case No. 17-15993) on Nov. 6, 2017.  The Debtor tapped Warren E.
Dupwe, Esq., at Warren E. Dupwe, P.A., as counsel.


REGIS GALERIE: Amended Lease Contract with Grand Canal Approved
---------------------------------------------------------------
Judge Gary Spraker of the U.S. Bankruptcy Court for the District of
Nevada authorized Regis Galerie, Inc. (i) to enter into Second
Amendment to Grand Canal Shoppes Lease with Grand Canal Shops II,
LLC and (ii) to assume the Lease as amended by the Second Lease
Amendment.

A hearing on the Motion was held on Dec. 6, 2017 at 9:30 a.m.

The Debtor is authorized to assume the Grand Canal Shoppes Storage
Licenses as amended by the Second Lease Amendment.  The Grand Canal
Shoppes Lease and the Grand Canal Shoppes Storage Licenses as
amended by the Second Lease Amendment are deemed to be assumed on
upon the entry of a final, non-appealable order confirming the
Debtor's Plan of Reorganization dated Oct. 6, 2017.

                     About Regis Galerie

Regis Galerie, Inc., is a retail seller of museum quality works of
art, luxurious home furnishings, fine jewelry and prestigious
collectibles.  It is third generation family-owned and operated
business.

Regis Galerie filed a Chapter 11 petition (Bankr. D. Nev. Case No.
16-14899) on Sept. 5, 2016.  The petition was signed by Samuel
Dweck, president.  The Debtor estimated assets and liabilities at
$1 million to $10 million at the time of the filing.  The case is
assigned to Judge Laurel E. Davis.  The Debtor is represented by
Bryan M. Veillion, Esq., at Marquis Aurbach Coffing, and Michael L.
Gesas, Esq., at Arnstein & Lehr, LLP.

On Oct. 6, 2017, the Debtor filed the Debtor's Plan of
Reorganization.  On Oct. 24, 2017, it filed a Revised Amended
Disclosure Statement to the Debtor's Plan of Reorganization.  The
Court has conditionally approved the Disclosure Statement.  A
combined hearing on final approval of the Disclosure Statement and
confirmation of the Plan is scheduled for Dec. 6, 2017.


RELIABLE HUMAN: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Reliable Human Services, Inc.,
as of Dec. 15, according to a court docket.

Reliable Human Services is represented by:

     Steven B. Nosek, Esq.  
     Steven B. Nosek, P.A.
     2855 Anthony Lane S, Suite 201
     St. Anthony, MN 55418
     Email: snosek@noseklawfirm.com

                  About Reliable Human Services

Reliable Human Services, Inc. was incorporated on October 24, 2006
in Minnesota. The Debtor provides home health care services for
clients who require assistance on a daily basis while living in
their home or with a family member.  It provides care for clients
on Medical Assistance, UCare, Medica and BlueCross.

Reliable Human Services sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Minn. Case No. 17-43375) on November 7,
2017.  Christian K. Kolleh, president, signed the petition.

At the time of the filing, the Debtor disclosed that it had
estimated assets of less than $500,000 and liabilities of less than
$1 million.

Judge Katherine A. Constantine presides over the case.  Steven B.
Nosek, P.A. is the Debtor's bankruptcy counsel.


ROLLING HILLS: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------
The Office of the U.S. Trustee on Dec. 13 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Rolling Hills Farm Investments,
LLC.

Rolling Hills is represented by:

     Stan H. Anker, Esq.
     Anker Law Group, P.C.
     1301 West Omaha Street, Suite 207
     Rapid City, SD 57701
     Tel: 605-718-7050
     Fax: 605-718-0700
     Email: sanker@rushmore.com

               About Rolling Hills Farm Investments

Rolling Hills Farm Investments, LLC is a privately-held gambling
company headquartered in Woonsocket, with its principal assets
located at 623-629 Main Street Deadwood, South Dakota.

Rolling Hills sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. S.D. Case No. 17-50240) on November 1, 2017.  Brian
E. Holcomb, president, signed the petition.  

Judge Charles L. Nail, Jr. presides over the case.

At the time of the filing, the Debtor disclosed that it had
estimated assets and liabilities of $1 million to $10 million.


RUMSEY LAND: Taps Haddon Morgan as Special Litigation Counsel
-------------------------------------------------------------
Rumsey Land Co., LLC seeks approval from the U.S. Bankruptcy Court
for the District of Colorado to hire Haddon, Morgan and Foreman, PC
as its special litigation counsel.

The firm will represent the Debtor in a case it filed against
Resource Land Holdings LLC, Sorin National Resource Partners LLC,
and Pueblo Bank & Trust Company LLC.  The Debtor asserts claims for
fraud, breach of contract and negligence.  The case is ongoing in
the U.S. District Court in Colorado (Civil Action No. 16CV2117).

Haddon will charge 50% of its hourly rates:

     Members                  $250 per hour
     Associates            $162.50 per hour
     Paralegals/Law Clerks     $75 per hour

Moreover, the firm will be paid 20% of the amount awarded to the
Debtor in the adversary case whether by settlement or judgment; and
$50,000 of the $125,000 financing to be provided by RLF2.

Jeffrey Pagliuca, 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:

     Jeffrey S. Pagliuca, Esq.
     Haddon, Morgan and Foreman, PC
     150 East 10th Avenue
     Denver, CO 80203
     Phone: 303-831-7364
     Email: jpagliuca@hmflaw.com

                    About Rumsey Land Co., LLC

Denver, Colorado-based Rumsey Land Co., LLC, is a privately held
company owning real property in Elizabeth, Nederland, and Evans,
Colorado with water rights, gravel rights, and additional interests
associated with the Evans property.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. D.
Colo. Case No. 10-10691) on Jan. 15, 2010.  It estimated $10
million to $50 million in assets and liabilities at the time of the
filing.

The court dismissed the bankruptcy case on October 20, 2011.  On
June 23, 2015, the Debtor filed a motion to reopen the case to
commence litigation against Resource Land Holdings LLC, Sorin
National Resource Partners LLC, and Pueblo Bank & Trust Company
LLC.  The court ordered the reopening of the case on September 1,
2015.

Buechler & Garber, LLC is the Debtor's legal counsel.


RYCKMAN CREEK: Sandton Uinta to Sponsor Ch. 11 Plan
---------------------------------------------------
Ryckman Creek Resources, LLC, and its affiliated debtors and
debtors-in-possession filed with the U.S. Bankruptcy Court for the
District of Delaware a supplement to the Modified Fifth Amended
Disclosure Statement with respect to the Second Modified Fourth
Amended Joint Chapter 11 Plan of Reorganization.

The treatment of claims and interests under the terms of the Plan
remains unchanged.  Summarized below are the classifications,
treatment, and estimated percentage recoveries of the claims and
interests:

  Class    Claim or Interest      Status    Estimated % Recovery
                                               Under the Plan
  -----  ---------------------  ----------  --------------------
    1    Statutory Lien Claims  Impaired           0 - 100%
    2    Other Priority Claims  Unimpaired           100%
    3    Unsecured Claims       Impaired           0 - 100%
    4    Intercompany Claims    Impaired              0%
    5    Subordinated Claims    Impaired              0%
    6    Interests              Impaired              0%

The Plan will be sponsored by Sandton Uinta Storage, LLC, and
contemplates the reorganization of the Debtors, pursuant to the
Plan Sponsor Agreement, through Sandton Uinta's purchase of 80% of
the common equity in Reorganized Ryckman in exchange for (i) $6.2
million in up-front cash, and (ii) a note, in the form attached to
the Plan Sponsor Agreement as Exhibit B, in the aggregate principal
amount of $10 million.

In addition, Sandton Uinta has agreed, pursuant to the terms of the
Plan Sponsor Agreement, to provide (i) $10 million for working
capital and capital expenditures between the Effective Date and the
first anniversary thereof, and (ii) (a) an incremental $5 million
in funding for operational and capital expenditures, or (b) such
lesser amount as is sufficient to achieve 16 bcf of facility
capacity, between the first and second anniversaries of the
Effective Date.

A full-text copy of Ryckman Creek's supplement is available at:

         http://bankrupt.com/misc/deb16-10292-1320.pdf

Ryckman Creek is represented by:

     George N. Panagakis, Esq.
     Tabitha J. Atkin, Esq.
     Christopher M. Dressel, Esq.
     SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
     155 N. Wacker Drive
     Suite 2700
     Chicago, IL 60606
     Tel: (312) 407-0700
     Fax: (312) 407-0411

       -- and --

     Robert A. Weber, Esq.
     Alison M. Keefe, Esq.
     SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
     One Rodney Square
     P.O. Box 636
     Wilmington, DE 19899
     Tel: (302) 651-3000
     Fax: (302) 651-3001

              About Ryckman Creek Resources, LLC

Formed on Sept. 8, 2009, Ryckman Creek Resources, LLC, is engaged
in the acquisition, development, marketing, and operation of a
natural gas storage facility known as the Ryckman Creek Facility.

The Ryckman Creek Facility is a depleted crude oil and natural gas
reservoir located in Uinta County, Wyoming.  The company began
development of the reservoir into a natural gas storage facility in
2011.  The Ryckman Creek Facility began commercial operations in
late 2012 and received injections of customer gas and gas purchased
by the company.  The company and its affiliated debtors have
approximately 35 employees.

Ryckman Creek Resources, LLC, Ryckman Creek Resources Holdings LLC,
Peregrine Rocky Mountains LLC and Peregrine Midstream Partners LLC
filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead Case No.
16-10292) on Feb. 2, 2016. The petitions were signed by Robert Foss
as chief executive officer. Kevin J. Carey has been assigned the
case.

The Debtors hired Skadden, Arps, Slate, Meagher & Flom LLP as
counsel; AP Services, LLC, as management provider; Evercore Group
LLC as investment banker; and Kurtzman Carson Consultants LLC as
claims and noticing agent.

On April 11, 2016, Ryckman Creek Resources disclosed total assets
of more than $205 million and total debt of more than $391.2
million.

On Feb. 12, 2016, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Attorneys for the
committee are Greenberg Traurig, LLP's Dennis A. Meloro, Esq.,
David B. Kurzweil, Esq., and Shari L. Heyen, Esq. The committee
retained Alvarez & Marsal, LLC, as financial advisor.


SAUK PRAIRIE: Moody's Affirms B1 Rating; Outlook Negative
---------------------------------------------------------
Moody's Investors Service has affirmed Sauk Prairie Healthcare,
Inc. (SPH), WI's B1 rating. This action affects $38 million of
Series 2013A fixed rate bonds issued by the Wisconsin Health and
Educational Facilities Authority. The outlook remains negative.

RATINGS RATIONALE

Affirmation of the B1 reflects Moody's view that SPH will maintain
its market position, healthy payor mix and good volume trends.
Moreover, the affirmation incorporates the hospital's relatively
stable absolute cash position, modest capital needs and defined
contribution pension plan - which limits indirect debt exposure.
Nonetheless, Moody's expect operating performance to remain
variable as seen in FY 2016 and through nine months of FY 2017. SPH
remains challenged by its limited and fluctuating headroom to
covenants, and very high financial leverage, which limits
bondholder recovery rates in the event of default and debt
acceleration. Additionally key vulnerabilities remain its small
size and close proximity to larger providers in Madison (WI).

RATING OUTLOOK

The negative outlook reflects the unsteady state of financial
performance and volatility in covenant headroom which Moody's
expect to continue in FY 2018. Inability to create additional
headroom to covenants or to renegotiate covenants with favorable
terms will likely result in a downgrade.

FACTORS THAT COULD LEAD TO AN UPGRADE

Significant and sustained improvement in operating performance

Material improvement in balance sheet and debt metrics

Significant enterprise and market share growth

FACTORS THAT COULD LEAD TO A DOWNGRADE

Reduced covenant headroom or covenant breach

Inability to renegotiate covenants with favorable terms

Continued decline in margins and cash flow

Weakening of liquidity and debt metrics

LEGAL SECURITY

The Series 2013A bonds are secured by a joint and several security
interest in Pledged Revenues of the Obligated Group and a mortgage
on SPH. Sauk Prairie Memorial Hospital, Inc. is the only member of
the Obligated Group. A debt service reserve fund (DSRF) is in
place.

PROFILE

SPH is a 36 staffed bed, 1,850 admission hospital located in the
Village of Prairie du Sac, WI. Prairie du Sac is located
approximately 27 miles northwest of downtown Madison. While SPH
competes with the three health systems based in Madison, the
hospital also maintains referral partnerships with all three
Madison providers and contracts with each of their respective
provider-owned health plans.

METHODOLOGY

The principal methodology used in this rating was Not-For-Profit
Healthcare published in November 2017.


SHAMROCK ROOFING: Hires MiddletonRaines+Zapata as Accountant
------------------------------------------------------------
Shamrock Roofing & Remodeling LLC, et al., seek authority from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
MiddletonRaines+Zapata, LLC as accountants.

The Debtors will require MRZ to:

     (a) prepare tax returns and the supporting schedules for each
Debtor; and

     (b) assist the Debtors in general accounting and tax matters
that may arise during the bankruptcy case.

The accountants who will be working on this case are:
    
     Professional      Title                           Hourly Rate

     Ricky Castillo    Senior Tax Manager              $200
     Jonathan Heflin   Tax Supervisor                  $170
     LaDonna Richter   Accounting and Advisory Senior  $100

Jay Tompkins, CPA, partner at MiddletonRaines+Zapata, LLC, attests
that MRZ has no connection to creditors, or any other party in
interest, their respective attorneys and accountants, the U.S.
Trustee or any person employed in the office of the U.S. Trustee.
MRZ represents no interest adverse to the Debtors or their estates
in the matters upon which they will be engaged by the Debtors.  MRZ
is a "disinterested person" as defined within definition of Section
101(14) of the Bankruptcy Code.

The Accountant can be reached through:

     Jay Tompkins, CPA
     MiddletonRaines+Zapata, LLC
     24624 I-45 North, Suite 150
     Spring, TX 77386
     Phone: (281) 364-0245

                  About Shamrock Roofing & Remodeling LLC

Shamrock Roofing of Spring, Texas was created to assist homeowners
with the high cost of roofing repairs and roof replacements.  Its
owner, Paul Martin, has been roofing in the gulf region for 12
years and Shamrock knows what GAF products hold up to its unique
environment.

Shamrock Roofing and Remodeling LLC of Spring Texas, filed a
Chapter 11 bankruptcy petition (Bankr. S.D. Tex. Case No. 17-33690)
on June 13, 2017, disclosing under $1 million in both assets and
liabilities. The Debtor is represented by Steven A. Leyh, Esq., at
Leyh Payne & Mallia, PLLC.


SHIEKH SHOES: Seeks to Hire KGI as Financial Advisor
----------------------------------------------------
Shiekh Shoes, LLC seeks approval from the U.S. Bankruptcy Court for
the Central District of California to hire KGI Advisors, Inc. as
its financial advisor.

The firm will assist the Debtor in formulating financial,
management and operating plans; assist in negotiations; consult
with its personnel regarding the operations and management of its
business and business plans; assist in the formulation of its plan
of reorganization; and provide other financial advisory services.

The firm's hourly rates range from $225 to $550 for its
professionals and consultants.

Steven Green, KGI president, and Gerry Seli, managing director, the
primary professionals who will be providing the services, will
charge $550 per hour and $425 per hour, respectively.

The firm received a retainer in the sum of $121,245.50 prior to the
petition date.

Mr. Green disclosed in a court filing that his firm does not
represent or hold any interest adverse to the Debtor's estate.

KGI can be reached through:

     Steven J. Green
     KGI Advisors, Inc.
     12300 Wilshire Boulevard, Suite 300  
     Los Angeles, CA 90025
     Tel: (310) 829-0255
     Email: sgreen@kginc.com

                      About Shiekh Shoes LLC

Based in Ontario, California, Shiekh Shoes, LLC --
http://www.shiekhshoes.com/-- is a shoe retailer company with 79
locations in California, five in Nevada, 11 in Arizona, 11 in
Texas, two in New Mexico, one in Oregon, six in Illinois, eight in
Michigan, and five in Washington.  Shiekh Shoes features brands
like Shiekh, Adidas, Puma, Timberland, Converse, among others.  It
offers dress, casual, athletic, infant, toddler, youth, basketball,
running, training, and skate shoes; slippers, sandals, wedges,
pumps, boots, high heels, and sneakers; and apparel.  The company
was founded in 1991.

Shiekh Shoes sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Calif. Case No. 17-24626) on November 29, 2017.
Shiekh E. Ellahi, its chief executive officer, signed the
petition.

At the time of the filing, the Debtor disclosed that it had
estimated assets and liabilities of $50 million to $100 million.

Judge Vincent P. Zurzolo presides over the case.


SHIEKH SHOES: Taps DJM Realty as Real Estate Lease Consultant
-------------------------------------------------------------
Shiekh Shoes, LLC seeks approval from the U.S. Bankruptcy Court for
the Central District of California to hire DJM Realty Services,
LLC.

The firm, which conducts its business under the name Gordon
Brothers Real Estate, will serve as the Debtor's consultant with
respect to the leases for its retail stores.

The Debtor operates its 124 retail stores from various leased
locations.  With respect to 31 of its stores, the Debtor will be
conducting inventory clearance or store closing sales (with the
assistance of Gordon Brothers) through the holiday season.  With
respect to the remaining store leases, the Debtor seeks to
restructure them to alternative rent arrangements or to otherwise
mitigate claims as of the beginning of January 2018.

For each fully executed and effective lease restructuring, sales or
mitigation agreement, DJM will be paid $4,250.  The firm will not
be responsible for any transactional costs or legal expenses
incurred by the Debtor in connection with its provision of the
services.

The DJM personnel who will be providing the services are:

     Mark Chartock        CEO
     James Avallone       Principal
     Josh Podell          Director
     Brooke Horn          Director
     Christine Lepera     Manager

Michael Chartock, general counsel of DJM's parent company Gordon
Brothers Group LLC, disclosed in a court filing that he and his
firm do not hold or represent any interest adverse to the Debtor's
estate.

The firm can be reached through:

     Michael Chartock
     DJM Realty Services, LLC
     800 Boylston Street, 27th Floor
     Boston, MA 02199
     Phone: (888) 424-1903
     Phone: (617) 210-7116
     Email: mchartock@gordonbrothers.com
     Email: info@gordonbrothers.com

                      About Shiekh Shoes LLC

Based in Ontario, California, Shiekh Shoes, LLC --
http://www.shiekhshoes.com/-- is a shoe retailer company with 79
locations in California, five in Nevada, 11 in Arizona, 11 in
Texas, two in New Mexico, one in Oregon, six in Illinois, eight in
Michigan, and five in Washington.  Shiekh Shoes features brands
like Shiekh, Adidas, Puma, Timberland, Converse, among others.  It
offers dress, casual, athletic, infant, toddler, youth, basketball,
running, training, and skate shoes; slippers, sandals, wedges,
pumps, boots, high heels, and sneakers; and apparel.  The company
was founded in 1991.

Shiekh Shoes sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Calif. Case No. 17-24626) on November 29, 2017.
Shiekh E. Ellahi, its chief executive officer, signed the
petition.

At the time of the filing, the Debtor disclosed that it had
estimated assets and liabilities of $50 million to $100 million.

Judge Vincent P. Zurzolo presides over the case.


SHIEKH SHOES: Taps SulmeyerKupetz as Legal Counsel
--------------------------------------------------
Shiekh Shoes, LLC seeks approval from the U.S. Bankruptcy Court for
the Central District of California to hire SulmeyerKupetz, APC as
its legal counsel.

The firm will assist the Debtor in the preparation of a plan of
reorganization; negotiate with creditors; give advice regarding the
sale or lease of its property and post-petition financing; and
provide other legal services related to its Chapter 11 case.

The firm's hourly rates range from $475 to $675 for attorneys, and
$210 to $225 for paraprofessionals.

David Kupetz, Esq., the attorney who will be handling the case,
charges $650 per hour.  Other attorneys who may assist him are:
   
     Asa Hami, Esq.              $550
     Steven Werth, Esq.          $550
     Jeffrey Pomerance, Esq.     $525

Meanwhile, Ann Sokolowski, a paralegal at SulmeyerKupetz, will
charge an hourly fee of $225.

The firm received a retainer from the Debtor in the amount of
$300,000 prior to the petition date.

Mr. Kupetz disclosed in a court filing that his firm does not have
any interest adverse to the interest of the Debtor's estate,
creditors or equity security holders.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Mr.
Kupetz disclosed that his firm has not agreed to any variations
from, or alternatives to, its standard or customary billing
arrangements for its employment with the Debtor; and that none of
the professionals at the firm has varied his rate based on the
geographical location of the bankruptcy case.

Mr. Kupetz also disclosed that he provided the Debtor with
estimated budgeted amounts, on a task category by task category
basis, for services to be rendered by the firm.

SulmeyerKupetz can be reached through:

     David S. Kupetz, Esq.
     Asa S. Hami, Esq.
     Steven F. Werth, Esq.
     SulmeyerKupetz, A Professional Corporation
     333 South Hope Street, 35th Floor
     Los Angeles, CA 90071-1406
     Tel: 213-626-2311
     Email: dkupetz@sulmeyerlaw.com
     Email: ahami@sulmeyerlaw.com
     Email: swerth@sulmeyerlaw.com

                      About Shiekh Shoes LLC

Based in Ontario, California, Shiekh Shoes, LLC --
http://www.shiekhshoes.com/-- is a shoe retailer company with 79
locations in California, five in Nevada, 11 in Arizona, 11 in
Texas, two in New Mexico, one in Oregon, six in Illinois, eight in
Michigan, and five in Washington.  Shiekh Shoes features brands
like Shiekh, Adidas, Puma, Timberland, Converse, among others.  It
offers dress, casual, athletic, infant, toddler, youth, basketball,
running, training, and skate shoes; slippers, sandals, wedges,
pumps, boots, high heels, and sneakers; and apparel.  The company
was founded in 1991.

Shiekh Shoes sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Calif. Case No. 17-24626) on November 29, 2017.
Shiekh E. Ellahi, its chief executive officer, signed the
petition.

At the time of the filing, the Debtor disclosed that it had
estimated assets and liabilities of $50 million to $100 million.

Judge Vincent P. Zurzolo presides over the case.


SLOOP PROPERTIES: Seeks Authorization to Use Cash Collateral
------------------------------------------------------------
Sloop Properties, LLC, asks the U.S. Bankruptcy Court for the
Western District of North Carolina to allow its use of cash
collateral during the Chapter 11 proceeding and to terminate First
National Bank's collection of rent payments from the tenants.

The Debtor owns and operates a single asset real estate with
multiple commercial rental buildings in Wilkes County, which is
subject to a pending foreclosure. The Debtor executed a Promissory
Note and Deed of Trust to First National Bank of Pennsylvania
(formerly Yadkin Valley Bank and Trust Company). The balloon
Promissory Note was not renewed in May 2017 with an outstanding
balance due of approximately $438,000.

The property is currently leased by multiple tenants and is the
sole source of income for the Debtor. However, all of the Debtor's
income is subject First National Bank's cash collateral lien.
Approximately in the summer of 2016, First National Bank contacted
the Debtor's lease tenants and instructed them to forward their
payments directly to First National Bank.

The Debtor intends to propose a Reorganization Plan that will
continue to operate the property as commercial leases and pay the
creditors over a period of years. Accordingly, the Debtor must use
cash collateral in order to continue its operations during the
Chapter 11 proceeding so as to pay operating expenses, management
fees, independent contractors and other necessary expenses for the
Debtor's operations.

The cash collateral Budget shows total monthly rent of
approximately $10,377 and total monthly expenses in the amount of
$6,550.

The property has a county tax value of $1,433,020. As such, the
property is worth more than the debt to First National Bank by
$995,020, which provides adequate protection to the creditor.

For additional adequate protection to First National Bank, the
Debtor proposes to pay interest on the loan balance at the annual
rate of 5% in the amount of $1,827 per month commencing in January
2018 and continuing until the Plan is confirmed.

A full-text copy of the Debtor's Motion is available at:

              http://bankrupt.com/misc/ncwb17-50728-3.pdf

                     About Sloop Properties

Based in Wilkesboro, North Carolina, Sloop Properties, LLC, is a
real estate company with its principal assets located at 5307 Boone
Trail Millers Creek, NC 28651. It is a small business debtor as
defined in 11 U.S.C. Section 101(51D).

Sloop Properties filed a Chapter 11 bankruptcy petition (Bankr.
W.D.N.C. Case No. 17-50728) on Dec. 5, 2017.  The petition was
signed by Lisa R. Sloop, member/manager.  At the time of filing,
the Debtor estimated $1 million to $10 million in assets and
$500,000 to $1 million in liabilities.  The case is assigned to
Laura T. Beyer.  The Debtor is represented by Robert P. Laney,
Esq., at McElwee Firm, LLC, as bankruptcy counsel.


SOURCINGPARTNER INC: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------------
Debtor: Sourcingpartner, Inc.
        1400 Lavon Drive, Suite 200
        McKinney, TX 75069

Business Description: Sourcingpartner, Inc., based in McKinney,
                      Texas, is in the stationery and office
                      supplies industry.  The company is a small
                      business debtor as defined in 11 U.S.C.
                      Section 101(51D).

Chapter 11 Petition Date: December 17, 2017

Case No.: 17-42777

Court: United States Bankruptcy Court
       Eastern District of Texas (Sherman)

Judge: Hon. Brenda T. Rhoades

Debtor's Counsel: Keith William Harvey, Esq.
                  THE HARVEY LAW FIRM, P.C.
                  6510 Abrams Road, Suite 280
                  Dallas, TX 75231
                  Tel: 972-243-3960
                  Fax: 972-241-3970
                  E-mail: harvey@keithharveylaw.com

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

Estimated Debts: $1 million to $10 million

The petition was signed by Philip J. Leckinger, chief executive
officer.

A full-text copy of the petition, along with a list of 20 largest
unsecured creditors, is available for free at:

        http://bankrupt.com/misc/txeb17-42777.pdf


SOUTHWORTH CO: Sale of Turner Falls Assets for $4M Approved
-----------------------------------------------------------
Judge Elizabeth D. Katz of the U.S. Bankruptcy Court for the
District of Massachusetts authorized Southworth Co.'s private sale
of the real property located at 36 Canal Road, Turners Falls,
Massachusetts, together with tangible and intangible personal
property located at, and used in the operation of, the Debtor's
Turners Falls plant, to SBD Greentech, LLC or its assigns for
$4,000,000.

The sale will be free and clear of all liens, claims, and
encumbrances.

A proposed order will be submitted with the Court.

                     About Southworth Company

Southworth Company is a privately owned Massachusetts Corporation
organized in 1839 and headquartered in Agawam, Massachusetts.  In
2006, Southworth acquired the Esleeck Paper Company in Turners
Falls where it operates as Turners Falls Paper Company.  The
Madison Park Group, a greeting card and gift company based in
Seattle, Washington, was acquired in 2012 and operates as a
division of Southworth.

Southworth has recently employed approximately 100 employees and
has been engaged in the manufacture of specialty papers for baking
and health care applications, envelopes and office paper, as well
as greeting cards and gifts.

Southworth Company filed a Chapter 11 petition (Bankr. D. Mass.
Case No. 17-30817) on Sept. 27, 2017.  The petition was signed by
John S. Leness, its president.  At the time of filing, the Debtor
estimated $1 million to $10 million in assets and $10 million to
$50 million in liabilities.

Judge Elizabeth D. Katz presides over the case.

Joseph B. Collins, Esq., at Hendel & Collins P.C., in Springfield,
Massachusetts, serves as counsel to the Debtor.  The Debtor hired
Doherty, Wallace, Pillsbury & Murphy P.C. as its special counsel.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors.  The committee hired Shatz, Schwartz and
Fentin, P.C. as its bankruptcy counsel.


STOLLINGS TRUCKING: Sale of Equipment to River for $205K Approved
-----------------------------------------------------------------
Judge Frank W. Volk of the U.S. Bankruptcy Court for the Southern
District of West Virginia authorized Stollings Trucking Co., Inc.'s
sale of equipment and machinery to River Machinery Co. for the
total consideration of $205,000.

The proceeds from said sale free and clear of liens provide that
the liens of the taxing authorities attaches to the proceeds.  The
Debtor is authorized to withhold a sum sufficient from the sale of
proceeds for payment of quarterly fees owed to the Office of the
U.S. Trustee.  Further distribution of the proceeds will be the
subject matter of a separate application to be submitted by the
Debtor.

                     About Stollings Trucking

Stollings Trucking Company, Inc., began its operations in 1990.
Throughout the years, it both hauled coal and mined coal for its
own profit.  As it grew, it acquired more equipment and rolling
stock.  Stollings also obtained mining permits on property in Logan
County, West Virginia, and was a party to coal leases.

Stollings Trucking sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. W.Va. Case No. 15-20624) on Dec. 7,
2015.  Rhonda Marcum, president, signed the petition.  The Debtor
estimated assets and liabilities of $1 million to $10 million.

Judge Frank W. Volk presides over the case.

Joseph W. Caaldwell, Esq., at Caldwell & Riffee, in Charleston, WV,
is serving as counsel to the Debtor.


TERVITA CORP: S&P Raises CCR to 'B' on Improving Credit Metrics
---------------------------------------------------------------
S&P Global Ratings said it raised its long-term corporate credit
rating on Calgary, Alta.-based Tervita Corp. to 'B' from 'B-', and
raised its second-lien senior secured debt rating to 'B' from 'B-'.
The outlook is stable.

The recovery rating on the debt is unchanged at '3', and represents
meaningful (50%-70%; rounded estimate 65%) recovery in S&P's
default scenario.

S&P said, "The upgrade primarily reflects our expectation of
improved projected revenue and cash flow for Tervita following a
period of stable to improving drilling activity in Canada. Based on
stronger cash flow generation, we estimate the company's fully
adjusted, 2018-2019 weighted-average funds from operations
(FFO)-to-debt ratio will strengthen and remain above 12% under our
base-case scenario. We expect Tervita will also maintain an
adequate liquidity profile.

"The stable outlook reflects S&P Global Ratings' view that Tervita
will generate sufficient cash flow to maintain its fully adjusted,
two-year (2018-2019), weighted-average FFO-to-debt ratio above 12%.
The rebound in crude oil and natural gas drilling activity this
year, which we assume should be sustained under our hydrocarbon
price assumptions, underpins our revenue and cash flow growth
assumptions for the company.

"We would lower the ratings if Tervita's cash flow generation
materially underperforms our base-case scenario; and its fully
adjusted FFO-to-debt ratio fell materially below 12%, and we
expected it to remain below this threshold. Although unlikely in
the near term, aggressive financing of growth (for instance,
through acquisitions) that increase leverage without prospects for
rapid deleveraging would also lead us to revisit our ratings and
outlook.

"A positive rating action would depend on Tervita improving its
weighted-average FFO-to-debt ratio above 20% on a sustained basis
while generating positive free cash flows. In such a scenario, we
would also expect the company to maintain or increase its market
share through the existing service offerings and generate stable to
improving margins."


TOMS SHOES: Moody's Lowers CFR & $306.5MM Loan Rating to Caa3
-------------------------------------------------------------
Moody's Investors Service downgraded the Corporate Family Rating
("CFR") and senior secured first lien term loan rating for TOMS
Shoes, LLC, each to Caa3 from Caa2. The company's Caa2-PD
Probability of Default Rating ("PDR") was affirmed. The ratings
outlook is negative.

The downgrades reflect Moody's estimate of a below average family
recovery rate in a potential event-of-default scenario as a result
of the company's weak earnings performance. The affirmation of the
PDR incorporates the interim liquidity support provided by the
recent $18 million cash infusion from the company's shareholders.
The cash infusion was used to support TOMS working capital needs in
the third quarter of 2017.

Moody's took the following rating actions for TOMS Shoes, LLC:

-- Corporate Family Rating, downgraded to Caa3 from Caa2

-- Probability of Default Rating, affirmed Caa2-PD

-- $306.5 million ($299 million outstanding) Senior Secured Term
   Loan due 2020, downgraded to Caa3 (LGD5) from Caa2 (LGD4)

-- Outlook, changed to negative from stable

RATINGS RATIONALE

The Caa3 CFR reflects Moody's view that TOMS' capital structure is
unsustainable at present and the probability of deleveraging to a
sustainable capital structure in a challenging apparel retail
environment remains low. In addition, Moody's believes that
recovery rates are below average. The rating also reflects Moody's
expectations that TOMS will have a weak liquidity profile in the
next 12-18 months, including negative free cash flow and limited
revolver availability during peak periods. However, the recent cash
infusion and lack of near-term maturities provide temporary
liquidity support. The rating also incorporates TOMS' small scale,
high fashion risk and limited revenue diversification compared to
the majority of rated apparel peers, with about half of revenue
derived from the alpargata line.

The rating benefits from the $18 million shareholder cash infusion
to support liquidity and enable investment in marketing. The rating
incorporates the ongoing appeal of TOMS successful
philanthropic-based "one-for-one" product giveaway commitment,
growth outside alpargata shoes and channel diversification,
including a sizeable e-commerce segment.

The negative outlook reflects the heightened risk of default if
liquidity or operating performance deteriorate further in the next
12-18 months.

The ratings could be downgraded if liquidity deteriorates for any
reason, or if the probability of default rises.

The ratings could be upgraded if TOMS improves its overall
liquidity profile, including expectations for substantially reduced
revolver reliance. An upgrade would also require revenue, EBITDA
and cash flow improvement.

TOMS Shoes, LLC ("TOMS") is a designer, retailer and wholesaler
primarily of footwear under the TOMS brand. TOMS' commitment to
donating one free product for each one sold is a cornerstone of its
business strategy. The company's products are sold globally in the
wholesale channel and directly to consumers primarily through
ecommerce. Net sales for the twelve months ended September 30, 2017
were about $354 million. The company was founded by Mr. Blake
Mycoskie in 2006 and Bain Capital acquired a 50% ownership stake in
October 2014.

The principal methodology used in these ratings was Apparel
Companies published in December 2017.


TOP TIER SITE: Taps Baker Braverman as Special Counsel
------------------------------------------------------
Top Tier Site Development, Corp. seeks approval from the U.S.
Bankruptcy Court for the District of Massachusetts to hire Baker,
Braverman & Barbadoro, P.C. as its special counsel.

The firm will assist the Debtor in collecting its accounts
receivables; commence litigation in state courts for the collection
of those accounts receivables; negotiate and participate in
settlement discussions; and provide other legal services.

The Debtor has deposited the sum of $1,500 for payment of costs.

Gary Hogan, Esq., 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:

     Gary M. Hogan, Esq.
     Baker, Braverman & Barbadoro, P.C.
     300 Crown Colony Drive, Suite 500
     Quincy, MA  02169
     Tel: (781) 848-9610
     Email: garyh@bbb-lawfirm.com

               About Top Tier Site Development Corp.

Top Tier Site Development, Corp. -- http://www.tt-sd.com/-- is a
full-service contracting company in Lakeville, Massachusetts, with
a focus on wireless communication, commercial and residential
construction.

Top Tier Site Development sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Mass. Case No. 17-14107) on Nov. 2,
2017.  Robert Santoro, its president, signed the petition.

At the time of the filing, the Debtor disclosed $1.96 million in
assets and $5.41 million in liabilities.

Judge Joan N. Feeney presides over the case.

The Debtor is represented by James P. Ehrhard, Esq. of Ehrhard &
Associates, P.C., as its legal counsel.


TOYS "R" US: Initiates CVA Process in United Kingdom
----------------------------------------------------
BankruptcyData.com reported that Toys "R" Us announced that, as
part of the Company's ongoing financial restructuring efforts, the
Company's United Kingdom (UK) operation has initiated a process by
which it is seeking creditor approval to reposition its real estate
portfolio. The UK Company Voluntary Arrangement (CVA) process will
not impact any Toys "R" Us entities or stakeholders - including
employees, vendors and customers - outside the UK. The Company's
approximately 1,600 Toys "R"Us and Babies "R" Us stores around the
world, including all stores in the UK, are currently open for
business and continuing to operate as usual. Dave Brandon, chairman
and C.E.O., states, "As we continued to work through the financial
restructuring process, we made the decision to take action to put
our UK operation on stronger financial footing. Through the CVA
process, we hope to receive authorization to restructure our UK
lease obligations so that we will be better able to invest in our
UK business and further improve the customer experience.
Importantly, our stores and operations in our other global markets
will not be impacted by this process." Under the UK's CVA process,
Toys "R" Us UK has submitted a restructuring plan to its creditors
and will solicit their approval of this plan over the next 14 days.
If approved by 75% of the creditors and then declared effective,
the CVA plan would allow the UK entity to move forward with a more
cost efficient store base and footprint.

                     About Toys "R" Us

Toys "R" Us, Inc., is an American toy and juvenile-products
retailer founded in 1948 and headquartered in Wayne, New Jersey, in
the New York City metropolitan area.  Merchandise is sold in 880
Toys "R" Us and Babies "R" Us stores in the United States, Puerto
Rico and Guam, and in more than 780 international stores and more
than 245 licensed stores in 37 countries and jurisdictions.

Merchandise is also sold at e-commerce sites including Toysrus.com
and Babiesrus.com.

On July 21, 2005, a consortium of Bain Capital Partners LLC,
Kohlberg Kravis Roberts and Vornado Realty Trust invested $1.3
billion to complete a $6.6 billion leveraged buyout of the company.
Toys "R" Us is now a privately owned entity but still files with
the Securities and Exchange Commission as required by its debt
agreements.

The Company's consolidated balance sheet showed $6.572 billion in
assets, $7.891 billion in liabilities, and a stockholders' deficit
of $1.319 billion as of April 29, 2017.

Toys "R" Us, Inc., and certain of its U.S. subsidiaries and its
Canadian subsidiary voluntarily filed for relief under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Va. Lead Case No. Case No.
17-34665) on Sept. 19, 2017.  In addition, the Company's Canadian
subsidiary voluntarily commenced parallel proceedings under the
Companies' Creditors Arrangement Act ("CCAA") in Canada in the
Ontario Superior Court of Justice.  The Company's operations
outside of the U.S. and Canada, including its 255 licensed stores
and joint venture partnership in Asia, which are separate entities,
are not part of the Chapter 11 filing and CCAA proceedings.

Grant Thornton is the monitor appointed in the CCAA case.

Judge Keith L. Phillips presides over the Chapter 11 cases.

In the Chapter 11 cases, Kirkland & Ellis LLP and Kirkland & Ellis
International LLP serve as the Debtors' legal counsel.  Kutak Rock
LLP serves as co-counsel.  Toys "R" Us employed Alvarez & Marsal
North America, LLC as its restructuring advisor; and Lazard Freres
& Co. LLC as its investment banker.  It hired Prime Clerk LLC as
claims and noticing agent.  A&G Realty Partners, LLC, serves as its
real estate advisor.

On Sept. 26, 2017, the U.S. Trustee for Region 4 appointed an
official committee of unsecured creditors.  The committee hired
Kramer Levin Naftalis & Frankel LLP as its legal counsel; Wolcott
Rivers, P.C. as local counsel; FTI Consulting, Inc. as financial
advisor; and Moelis & Company LLC as investment banker.


TOYS "R" US: Wants Exclusive Plan Filing Deadline Moved to July 15
------------------------------------------------------------------
BankruptcyData.com reported that Toys "R" Us filed with the U.S.
Bankruptcy Court a motion to extend the exclusive period during
which the Company can file a Chapter 11 plan and solicit
acceptances thereof through and including July 15, 2018 and
September 13, 2018, respectively. The motion explains, "An
extension of the Exclusivity Periods will provide the Debtors with
additional time to prepare for, begin the plan negotiation process,
and ultimately implement a value-maximizing restructuring. The
Debtors have initiated this process and made substantial progress
to date - they are working to finalize their real estate analysis
and business plan - and have begun negotiations and discussions
with their stakeholders. But there is much more to be done. The
Debtors will use the additional time provided by the extension of
the Exclusivity Periods to finalize their analyses, further
discussions regarding their restructuring strategy, and engage in
the multiparty negotiations that will ultimately result in the
stakeholders coalescing around a consensual plan of reorganization
and emergence capital structure. Significantly, the extension of
the Exclusivity Periods contemplated herein will allow the Debtors
to emerge from chapter 11 prior to the next holiday season. This is
in the best interests of the company and all of the Debtors'
stakeholders. The Debtors believe that the collaborative efforts of
stakeholders to date in these chapter 11 cases will continue into
the restructuring discussions and chapter 11 plan negotiation
process and will help the Debtors to accomplish a consensual
restructuring on this timeline."

The Court scheduled a December 19, 2017 hearing to consider the
motion, according to BankruptcyData.

                     About Toys "R" Us

Toys "R" Us, Inc., is an American toy and juvenile-products
retailer founded in 1948 and headquartered in Wayne, New Jersey, in
the New York City metropolitan area.  Merchandise is sold in 880
Toys "R" Us and Babies "R" Us stores in the United States, Puerto
Rico and Guam, and in more than 780 international stores and more
than 245 licensed stores in 37 countries and jurisdictions.

Merchandise is also sold at e-commerce sites including Toysrus.com
and Babiesrus.com.

On July 21, 2005, a consortium of Bain Capital Partners LLC,
Kohlberg Kravis Roberts and Vornado Realty Trust invested $1.3
billion to complete a $6.6 billion leveraged buyout of the company.
Toys "R" Us is now a privately owned entity but still files with
the Securities and Exchange Commission as required by its debt
agreements.

The Company's consolidated balance sheet showed $6.572 billion in
assets, $7.891 billion in liabilities, and a stockholders' deficit
of $1.319 billion as of April 29, 2017.

Toys "R" Us, Inc., and certain of its U.S. subsidiaries and its
Canadian subsidiary voluntarily filed for relief under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Va. Lead Case No. Case No.
17-34665) on Sept. 19, 2017.  In addition, the Company's Canadian
subsidiary voluntarily commenced parallel proceedings under the
Companies' Creditors Arrangement Act ("CCAA") in Canada in the
Ontario Superior Court of Justice.  The Company's operations
outside of the U.S. and Canada, including its 255 licensed stores
and joint venture partnership in Asia, which are separate entities,
are not part of the Chapter 11 filing and CCAA proceedings.

Grant Thornton is the monitor appointed in the CCAA case.

Judge Keith L. Phillips presides over the Chapter 11 cases.

In the Chapter 11 cases, Kirkland & Ellis LLP and Kirkland & Ellis
International LLP serve as the Debtors' legal counsel.  Kutak Rock
LLP serves as co-counsel.  Toys "R" Us employed Alvarez & Marsal
North America, LLC as its restructuring advisor; and Lazard Freres
& Co. LLC as its investment banker.  It hired Prime Clerk LLC as
claims and noticing agent.  A&G Realty Partners, LLC, serves as its
real estate advisor.

On Sept. 26, 2017, the U.S. Trustee for Region 4 appointed an
official committee of unsecured creditors.  The Committee retained
Kramer Levin Naftalis & Frankel LLP as its legal counsel; Wolcott
Rivers, P.C. as local counsel; FTI Consulting, Inc. as financial
advisor; and Moelis & Company LLC as investment banker.


TRIBE BUYER: Moody's Lowers Ratings on 1st Lien Loans to B2
-----------------------------------------------------------
Moody's Investors Service downgraded Tribe Buyer LLC's senior
secured 1st lien revolving credit facility due 2022 and term loan
due 2024 to B2 from B1. The B2 Corporate Family rating ("CFR"),
B2-PD Probability of Default rating, Caa1 senior secured 2nd lien
term loan rating and stable rating outlook are unchanged.

Tradesmen will increase the size of its previously-announced
incremental 1st lien term loan to $105 million from $90 million.
The revised uses of proceeds are $85 million to purchase
Construction Labor Contractors ("CLC"), $15 million to repay a
portion of its senior secured 2nd lien term loan due 2025 and $5
million to pay transaction-related fees and expenses.

Downgrades:

Issuer: Tribe Buyer LLC

-- Senior Secured 1st Lien Bank Credit Facility, Downgraded to B2

    (LGD3) from B1 (LGD3)

RATINGS RATIONALE

The downgrade of the senior secured 1st lien credit facilities to
B2 from B1 is driven by the lower first loss absorption after the
reduction in the amount of the 2nd lien term loan and the upsizing
of the first lien term loan.

The B2 CFR reflects Tradesmen's narrow operating scope, modest
profitability and Moody's expectations for moderately high debt to
EBITDA over 5 times. Moody's anticipate around 8% revenue growth,
driven by volume growth from a favorable secular demand shift by
small-to-mid sized non-residential construction managers in the
U.S. toward sourcing skilled construction trade employees through
employment service providers, a high customer retention rate and
over 10 new agency location openings per year. Moody's expect
Tradesman's "same-store" agency revenues could be cyclical and
volatile, reflecting regional commercial construction market
conditions. There is robust competition from other employment
services providers and informal networking within each trade. That
said, Tradesman is the largest service provider with its market
focus in the U.S., and one of the largest sources of skilled
tradesmen in most of the regional markets where it operates. The
acquisition of CLC should enhance its leadership position in its
largest markets while providing the opportunity to expand profit
margins from merger-related cost reduction initiatives. Given the
agency growth strategy and private equity sponsor ownership,
Moody's do not expect sustained financial leverage reduction.
Debt-financed shareholder returns are also a risk.

All financial metrics cited reflect Moody's standard adjustments.

Tradesman has a good liquidity profile. Moody's anticipate an
unrestricted cash balance of around $17 million and free cash flow
to be at least $15 million. Moody's expect Tradesman will have full
availability of its $40 million senior secured revolving credit
facility. The senior secured first lien debt agreement includes a
financial maintenance covenant that requires total net leverage (as
defined in the agreement) of no greater than 8 times. Moody's
expect an ample coverage cushion for the financial covenant over
the next year. The senior secured first lien term loan requires
$3.4 million per year of debt amortization and contains a 75%
excess cash flow sweep with step downs based on leverage.

The B2 senior secured first lien rating reflects both the B2-PD PDR
and a Loss Given Default assessment ("LGD") of LGD3. The first lien
facilities are secured on a first lien basis by substantially all
property and assets of the Issuer. The B2 rating benefits from the
loss absorption provided by the junior debt in the capital
structure.

The Caa1 senior secured second lien rating also reflects the B2-PD
PDR rating and a LGD of LGD6. The second lien term loan is secured
by a second priority interest in substantially all assets of
Tradesman and its operating subsidiaries. The Caa1 rating reflects
the contractual subordination of the second lien term loan to the
significant amount of first lien debt.

The stable outlook reflects Moody's expectations for Tradesman to
maintain EBITA margins around 10%, some free cash flow and at least
good liquidity in a cyclical non-residential construction downturn.
The stable outlook also reflects Moody's anticipation of only
contractually-required debt reduction, as well as the risk that
free cash flow or cash raised in subsequent debt offerings could be
used to fund additional acquisitions or shareholder returns.

Given the financial sponsor ownership, modest revenue scale and
narrow operating scope, Moody's considers a ratings upgrade
unlikely in the near term. However, the ratings could be upgraded
if Moody's anticipates Tradesman will maintain conservative
financial policies, expand the size and scope of revenues through
end market and regional expansion and maintain debt to EBITDA
around 4 times.

The ratings could be downgraded if revenue or profitability
declines due to pricing pressure or customer losses, Moody's
expects debt to EBITDA to be sustained at 6 times or liquidity
diminishes.

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

Tradesmen, controlled by affiliates of The Blackstone Group and
based in Cleveland, OH, provides agency-based staffing services for
skilled craftsmen to the non-residential, small to medium size
construction industry in the U.S.. Moody's expects 2018 revenues of
over $700 million.


VERTIV INTERMEDIATE: Moody's Affirms B2 Corporate Family Rating
---------------------------------------------------------------
Moody's Investors Service has changed the rating outlook of Vertiv
Intermediate Holding Corporation to negative from stable and
concurrently affirmed the B2 Corporate Family Rating.

RATINGS RATIONALE

The rating outlook change to negative factors in a $325 million
incremental borrowing planned under the company's first lien term
loan facility, the proceeds of which will finance two
acquisitions.

Beyond the leveraging effect of the transaction, about a half turn
debt/EBITDA per management's estimate before prospective cost
synergies, Vertiv's appetite for subsequent acquisitions remains.
Until restructuring activity ebbs and actual results improve, only
modest internally generated funds will be available to cover
acquisition plans and the risk of rating downgrade will be
elevated. Through the first nine months of 2017 Vertiv's organic
revenues contracted 6% and reported funds from operations (CFFO
before the change in working capital and long term net assets) were
only around $10 million.

The B2 CFR considers the established position of Vertiv's products,
a steady long-term demand outlook against weak credit metrics, the
growth spending focus and aggressive financial policies.
Approximately 60% of revenues come from equipment used in data
centers and Moody's anticipate continued demand with annual revenue
growth in the low single digit percentage range over the next few
years. The company's large installed base, global presence and
well-known brands suggests that minimally it should grow with the
market.

Although revenues contracted thus far in 2017, Vertiv typically
experiences a lumpy sales pattern owing to large project-related
orders. Steady backlog since December 2016 suggests better revenue
traction ahead. Potential for scale related efficiencies that may
ultimately permit better reported earnings and steady free cash
flow generation would benefit the ratings.

Estimation of Vertiv's credit metrics is complicated by M&A
activity, financing transactions and costs from an ambitious
operational restructuring program underway. Pro forma for the
pending transaction and the ASCO divestiture of October 2017,
Moody's estimate debt/EBITDA, on a Moody's adjusted basis, is
elevated at around 6.5x-7x.

Beyond the pending debt raise, the company paid two dividends to
its sponsor since the November 2016 buy-out (one paid through debt,
the other through divestiture proceeds).

The ratings could be downgraded if Moody's expects debt/EBITDA
continuing above 6x in 2018, EBITDA to interest below 2 times.
Additional leveraging acquisitions near-term or annual funds from
operation below the $75 million range will also negatively pressure
the ratings.

While unlikely near term, ratings could be upgraded if Moody's
expects debt/EBITDA below 5x on a sustainable basis with improving
EBITDA margins.

Outlook Actions:

Issuer: Vertiv Group Corporation

-- Outlook, Changed To Negative From Stable

Issuer: Vertiv Intermediate Holding Corporation

-- Outlook, Changed To Negative From Stable

Affirmations:

Issuer: Vertiv Group Corporation

-- Senior Secured Bank Credit Facility, Affirmed Ba3 (LGD3, from
    LGD2)

-- Senior Unsecured Regular Bond/Debenture, Affirmed B3 (LGD5)

Issuer: Vertiv Intermediate Holding Corporation

-- Probability of Default Rating, Affirmed B2-PD

-- Corporate Family Rating, Affirmed B2

-- Senior Unsecured Regular Bond/Debenture, Affirmed Caa1

Vertiv Intermediate Holding Corporation, headquartered in Columbus,
Ohio, provides various infrastructure technologies and equipment
for power and thermal management and infrastructure monitoring
services used in data centers, communication networks, and
commercial and industrial environments. The company is 85% owned by
entities of Platinum Equity. Through the last twelve months ending
September 30, 2017, sales from continuing operations were $3.7
billion.

The principal methodology used in these ratings was Global
Manufacturing Companies published in June 2017.


VIRGIN ISLANDS WAPA: S&P Retains Debt Ratings on Watch Negative
---------------------------------------------------------------
S&P Global Ratings has maintained its 'CCC+' rating on Virgin
Islands Water and Power Authority's (WAPA) senior-lien debt
electric system revenue bonds, and 'CCC' rating on the authority's
subordinate-lien debt, on CreditWatch with negative implications,
where they were placed Sept. 18, 2017.

The ratings reflects S&P's view of the electric system's weak
business prospects in the aftermath of Hurricane Irma, which struck
the U.S. Virgin Islands Sept. 6, 2017; and Hurricane Maria, which
struck Sept. 20. The hurricanes adversely affected the local
tourist-dependent economy and the U.S. Virgin Islands government, a
significant customer of the electric system and the source of
significant receivables on WAPA's balance sheet. "Combined with the
authority's already weak financial position and liquidity, this
make the electric system vulnerable to nonpayment of obligations in
the event of continued nonfavorable business, economic, and
financial conditions," said S&P Global Ratings credit analyst Peter
Murphy.

WAPA has $127 million of senior-lien bonds and $96 million of
subordinate-lien debt. As of Dec. 14, 2017, management indicates
expects to fully make its Jan. 1, 2018, interest payment of
approximately $5.6 million, without using debt service reserves.
Principal payments on the revenue bonds are due in July.

As of Dec. 14, 2017, WAPA had reconnected about 48% of its electric
customers following the hurricanes. The authority's generation
assets sustained little damage. WAPA has drawn approximately $31
million of Federal Emergency Management Agency loan funds for
operations, out of a $75 million loan allotment.

S&P will monitor the system's recovery from the hurricanes, and
resolve the CreditWatch placement when it receives clarity on
system operations and finances leading up to the July 1, 2018, debt
service payment.   


VORNADO REALTY: Fitch Rates Series M Preferred Stock 'BB+'
----------------------------------------------------------
Fitch Ratings has assigned a 'BBB' rating to the issuance of the
$450 million senior unsecured notes due 2025 by Vornado Realty,
L.P. The company intends to repay the $450 million 2.50% bond due
in 2019 and other future indebtedness. Fitch has also assigned a
'BB+' rating to the Dec. 4, 2017 issuance of the series M 5.25%
cumulative preferred stock by Vornado Realty Trust.

KEY RATING DRIVERS

Above-Average Asset Quality
VNO owns and has interests in high-quality, primarily New York City
office properties with high occupancy rates, long-term leases to
solid credit tenants. The company also has a large street retail
portfolio in key, supply constrained Manhattan shopping corridors,
such as upper Fifth Avenue and Times Square. VNO also owns select
class A, primarily office properties in key urban gateway markets
outside of New York, including Chicago and San Francisco.

Excellent Contingent Liquidity
VNO's UA/UD is strong at 5.6x for the 'BBB' rating, particularly
given the institutional investor and lender interest in Manhattan
office and retail properties, providing above-average contingent
liquidity across core CRE property types.

VNO's high asset quality, limited use of unsecured debt and
strategy of placing higher loan-to-value ratios on encumbered
properties are key factors supporting the company's strong UA/UD
coverage. Fitch calculates UA/UD by generally applying a 7.0% cap
rate to annualized unencumbered property EBITDA unsecured debt.

Appropriate Metrics
Fitch expects VNO to target leverage in the mid-to-high 6x range
through the cycle, which is appropriate to strong for a 'BBB' rated
REIT with VNO's asset profile. New York City cap rates are among
the lowest in the U.S., resulting in higher debt to EBITDA at
comparable debt to loan-to-value ratios in less desirable markets.
Fitch expects VNO's fixed-charge coverage (FCC) to remain in the
low 2x range.

Portfolio Concentration Risk
Fitch views VNO's concentrated portfolio as a moderate credit
negative that is balanced by New York City's superior CRE market
characteristics. New York City is the largest and arguably the most
diverse office market in the U.S.. New York City CRE has above
average contingent liquidity characteristics due to superior
institutional lender and investor demand. VNO's New York portfolio
will have some property type diversification between office and
retail rent. The company's Chicago MART and 555 California office
property in San Francisco will comprise most of VNO's non-New York
EBITDA (slightly more than 10% of annualized portfolio EBITDA).

Strong Tenant Profile
VNO has a strong credit quality tenant base as the top 10 tenants
are investment grade except Victoria's Secret, which is guaranteed
by L Brands (IDR BB+/Stable), and McGraw-Hill Companies (IDR
B+/Stable). VNO's top tenant is IPG and its affiliates (IDR
BBB/Positive) at 2.2% of annualized base rents (ABR). No other
tenant represents more than 2% of ABR. The top 20 tenants represent
approximately 22.7% of total annualized revenue as of Sept. 30,
2017.

Manageable Lease Expiration
As of Sept. 30, 2017, Fitch views VNO's lease expiration schedule
as manageable on the account that an average of 7.5% of ABR will
expire from 2018 - 2024 and a maximum annual maturity of 11.5% ABR
will expire in 2023. VNO has made an effort in recent years to
increase the weighted average lease term in both renewals and new
leases. Since 2011, average lease terms have increased meaningfully
versus the prior five years in each of the three remaining segments
of Vornado's portfolio.

Preferred Stock Notching
The two-notch differential between VNO's IDR and its preferred
stock rating is consistent with Fitch's criteria for corporate
entities with an IDR of 'BBB'. Based on Fitch's criteria report,
'Treatment and Notching of Hybrids in Nonfinancial Corporate and
REIT Credit Analysis,' dated April 4, 2017, the company's preferred
stock is deeply subordinated and has loss absorption elements that
would likely result in poor recoveries in the event of a corporate
default.

STABLE OUTLOOK

The Stable Outlook reflects Fitch's expectation that VNO will
sustain leverage in the mid-to-high 6.0x range through the rating
horizon.

DERIVATION SUMMARY

VNO owns and controls a concentrated portfolio comprised primarily
of high-quality office and street retail assets in Manhattan with
strong access to institutional mortgage debt and private equity
capital. The company is a large and established REIT - well known
to equity investors, but less active in the public unsecured bond
market due to its greater tolerance for, and strategic use of
secured mortgage debt. VNO's high ratio of unencumbered assets to
unsecured debt and appropriate leverage policies also support the
rating.

The company's New York-focused portfolio has better contingent
liquidity from institutional lenders and investors than lower-rated
peer Mack-Cali Realty Corp. (BB+/Stable). VNO has a large regional
presence in New York, as compared to the more diversified Boston
Properties (BBB+/Stable), which owns a high-quality portfolio of
class A office properties, located in the Boston, New York, San
Francisco and Washington, D.C. metros. However, the persistent
strength and economic diversity of Manhattan and its high face
rents help to mitigate the geographic concentration risk.

KEY ASSUMPTIONS

-- Same-store net operating income growth of 2.5% on average
    through 2019;
-- Development spending of roughly $450 million during 2016 and
    2017 and $112 million during 2018 related to the completion of

    220 CPS;
-- VNO ratably sells out the units in 220 CPS during 2018 and
    2019, using proceeds to reduce project related borrowings and
    for special dividends.

RATING SENSITIVITIES

The following factors could result in positive momentum in the
ratings and/or Outlook:

-- Fitch's expectation of leverage sustaining below 6.0x;
-- Fitch's expectation of fixed-charge coverage sustaining above
    2.5x for several consecutive quarters.

Conversely, the following factors may result in negative momentum
in the ratings and/or Outlook:

-- Fitch's expectation of net debt to recurring operating EBITDA
    sustaining above 7.5x;
-- Fitch's expectation of fixed-charge coverage sustaining below
    1.8x;
-- Fitch's expectation of a sustained liquidity coverage ratio
    below 1.0x.

LIQUIDITY

Solid Liquidity Position
VNO's sources of liquidity (cash, availability under its revolving
credit facility, retained cash flow after dividends/distributions)
cover its uses (pro rata debt maturities, recurring capital
expenditures, non-discretionary development expenditures) by 2.8x
for the period Oct. 1, 2017 through Dec. 31, 2018. VNO has $140
million of secured debt coming due in 2018 which represents 1.5% of
its total debt outstanding.

Fitch's liquidity analysis assumes VNO does not raise any external
capital to repay debt maturities. This notwithstanding its
demonstrated access to a variety of capital sources over time,
which meaningfully mitigates refinancing risk in Fitch's view.
Under a scenario where the company refinances 80% of maturing pro
rata secured debt, VNO would operate at a 3x coverage.

As of Sept. 30, 2017, VNO has ample liquidity to complete the
roughly $951 million of unfunded development expenses. The company
has a $2.5 billion revolving credit capacity (comprised of two
$1.25 billion facilities with staggered maturities). The revolver
is not drawn but $10.5 million is allocated to letters of credit.
Historically, VNO relies more on the mortgage market than the
unsecured bond market as a source of funds. As of Sept. 30, 2017,
87% of its debt make-up is comprised of secured debt.

FULL LIST OF RATING ACTIONS

Fitch currently rates VNO as follows:

Vornado Realty Trust

-- Issuer Default Rating (IDR) 'BBB';
-- Preferred stock 'BB+'.

Vornado Realty, L.P.

-- IDR 'BBB';
-- Unsecured revolving credit facilities 'BBB';
-- Senior unsecured notes 'BBB'.

The Rating Outlook is Stable.


WALL ST. RECYCLING: Taps Bober Markey Fedorovich as Accountant
--------------------------------------------------------------
Wall St. Recycling L.L.C. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Ohio to hire Bober, Markey,
Fedorovich & Company and Mark B. Bober as accounting experts on
behalf of the Debtor in connection with Adversary Proceeding No.
17-05073 brought by Cawley JV, LLC, Global Mill Supply, Inc.,
individually and on behalf of JV Iron & Metal, LLC, and to provide
a business valuation of the Debtor for purposes of plan
confirmation.

Bober Markey's current hourly rates are:

     Mark B. Bober      - $385.00
     Bryant D. Petersen - $235.00

Mark B. Bober attests that Bober Markey have no connection with the
Debtor or the Debtor's creditors, equity security holders, nor the
respective attorneys of the above, nor the United States Trustee
for this district, nor any person employed in the Office of the
United States Trustee in any matter relating to the Debtor or its
estates, nor any other party with an actual or potential interest
in the Case.

The Accountant can be reached through:

     Mark B. Bober, CPA/ABV, CFF, CVA
     Bober, Markey, Fedorovich & Company
     411 Wolf Ledges Parkway
     Akron, OH 44311
     Phone: 330-762-9785
     Fax: 330-762-3108
     Email: mbober@bmfcpa.com

                  About Wall St. Recycling

Wall St. Recycling -- http://wallstreetrecycling.com/-- is a buyer
and seller of ferrous and nonferrous scrap metals including copper,
aluminum, brass, stainless, cast, iron and steel.  Founded in 2000
as a small nonferrous yard located in Ravenna, Ohio, it has grown
steadily over the years into a full service recycling company.  Its
facility is open to the public with unloading assistance available
if needed.  John Joseph, Robert Murray and Michael Ambrose each
owns 33.33% of the company.

Wall St. Recycling L.L.C., aka Wall Street Recycling LLC, filed a
Chapter 11 petition (Bankr. N.D. Ohio Case No. 17-51701) on July
19, 2017.  Robert Murphy, member, signed the petition.  The Debtor
estimated assets and liabilities ranging between $1 million and $10
million.

The case is assigned to Judge Alan M. Koschik.  

Marc B. Merklin, Esq., Kate M. Bradley, Esq., and Bridget A.
Franklin, Esq., at Brouse McDowell, LPA, serve as the Debtor's
bankruptcy counsel.  The Debtor hired Leonard I. Greenberg, Inc. as
its accountant.


WARWICK PROPERTIES: Real Property Sale to Fund Plan Payments
------------------------------------------------------------
A disclosure statement to accompany its Plan of Reorganization was
filed by Warwick Properties, LLC , with the U.S. Bankruptcy Court
for the District of Nevada.

The allowed secured claims of Crabtree Development and Investment
LLC/Phalanx Properties II LLC, in the amount of $760,000 and
secured with a deed of trust on the real property of the Debtor at
2115 Willow Road, Arroyo Grande, California ("Real Property"), will
be paid in full.  

The allowed secured claims of George Garcia, amounting to
approximately $35,000 and secured with a deed of trust on the Real
Property, will also be paid in full.

The Debtor will either refinance or sell the Real Property within
the next 9 months.  If the Real Property is not sold within 9
months from the Effective Date, then it will be put up for auction.
The auction will be advertized over the next 3 months and the Real
Property will be sold at a public auction 1 year from the Effective
Date.

Allowed unsecured claims consisting claims for goods and/or
services provided to the Debtor before the Petition Date, claims
for breach of contract or rejection of executory contracts and
unexpired leases, claims for damages, and deficiency claims will be
paid in full upon the refinancing or sale of the Real Property.

Holders of the allowed interests shall retain their interest in the
reorganized Debtor and their rights shall reinvest upon an order
confirming the Plan.

A full-text copy of Warwick Properties' disclosure statement is
available at:

             http://bankrupt.com/misc/nvb17-15065-40.pdf

Warwick Properties is represented by:

     David J. Winterton, Esq.
     DAVID J. WINTERTON & ASSOC., LTD.
     1140 N. Town Center Drive, Suite 120
     Las Vegas, NV 89144
     Tel: (702)363-0317
     Fax: (702)363-1630
     Email: david@davidwinterton.com

                   About Warwick Properties LLC

Warwick Properties, LLC, a company based in Henderson, Nevada, owns
a real property located at 2115 Willow Road, Arroyo Grande,
California.  The property is valued by the Debtor at $1.30
million.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Nev. Case No. 17-15065) on September 20, 2017.
Seth McCormick, managing member, signed the petition.

At the time of the filing, the Debtor disclosed $1.30 million in
assets and $901,752 in liabilities.

Judge Mike K. Nakagawa presides over the case.


WELLMAN DYNAMICS: Dec. 21 Assets Sale Hearing/Status Conference Set
-------------------------------------------------------------------
Judge Anita L. Shodeen of the U.S. Bankruptcy Court for the
Southern District of Iowa has entered a minute order regarding
Wellman Dynamics Corp.'s proposed sale of substantially all its
assets to TCTM Financial DS, LLC for (i) a credit bid of
$15,500,000, (ii) cash equal to $5,000,000, and (iii) the
assumption of the Assumed Liabilities, subject to overbid.

The Debtor, TCTM and the Official Unsecured Creditors Committee
have resolved numerous objections to the proposed bid procedures
and Asset Purchase Agreement.  These resolutions are being set
forth in a term sheet to be incorporated into the Second Amended
Bid Procedures and Asset Purchase Agreement.

Not later than Dec. 19, 2017, the Debtor will file its Second
Amended Bid Procedures and Asset Purchase Agreement.  A red lined
copy of these documents will be provided to the Court.

The Court will conduct a hearing and status conference on Dec. 21,
2017 at 2:00 p.m. (CST) on any pending objections or other matters
pertaining to the parties' stipulations.

                  About Fansteel and Affiliates

Headquartered in Creston, Iowa, Fansteel, Inc., operates four
business units at four locations in the USA and one in Mexico with
a workforce of more than 600 employees.  Fansteel generated
approximately $87.4 million in revenue in 2015 on a consolidated
basis.  Wellman Dynamics Corporation contributed 67% of Fansteel's
sales.  The rest of the sales are generated from Intercast, a
division of Fansteel, and other non-debtor subsidiaries.

Fansteel, Wellman Dynamics and Wellman Dynamics Machinery &
Assembly, Inc., filed Chapter 11 petitions (Bankr. S.D. Iowa Case
Nos. 16-01823, 16-01825 and 16-01827) on Sept. 13, 2016.  Jim
Mahoney, CEO, signed the petitions.  The Debtors disclosed total
assets of $32.9 million and total debt of $41.97 million.

The cases are assigned to Judge Anita L. Shodeen.  

The companies tapped Jeffrey D. Goetz, Esq., and Krystal R.
Mikkilineni, Esq., at Bradshaw, Fowler, Proctor & Fairgrave, P.C.,
as counsel; RSM US LLP as tax advisor; Jeffrey Sands and Dorset
Partners, LLC as business broker; and Mark J. Steger, Esq., at the
Clark Hill Law Firm as Environmental Counsel.

The companies filed motions to jointly administer the cases
pursuant to Bankruptcy Rule 1015(b), and the court ordered the
joint administration on Oct. 17, 2016.  The court subsequently
entered an order on May 24, 2017, vacating its Oct. 17 order and
discontinuing the joint administration of the cases under the lead
case of Fansteel.

On Sept. 23, 2016, the U.S. Trustee for Region 12 appointed an
official committee of unsecured creditors in Fansteel's bankruptcy
case.  The committee retained Morris Anderson & Associates, Ltd.,
as financial advisor; and Archer & Greiner, P.C. and Nyemaster
Goode, P.C., as counsel.

In March 2017, the U.S. trustee announced that the unsecured
creditors' committee of Fansteel would no longer serve as the
official committee in its case and that it would be reconstituted
as the official committee of unsecured creditors in the Chapter 11
cases of Wellman Dynamics and Wellman Dynamics Machinery.  As of
March 22, 2017, a new creditors' committee has not yet been
appointed in Fansteel's bankruptcy case.

Wellman Dynamics filed a Chapter 11 plan of reorganization and
disclosure statement on Jan. 11, 2017.  On May 8, 2017, the
creditors' committee of Wellman Dynamics filed a rival Chapter 11
plan of liquidation for the company.


WELLMAN DYNAMICS: Sale of All Assets to Penion/Baker Approved
-------------------------------------------------------------
Judge Anita L. Shodeen of the U.S. Bankruptcy Court for the
Southern District of authorized Wellman Dynamics Machining &
Assembly, Inc.'s sale of substantially all assets to Penion/Baker
pending submission of a proposed sale order.

Penion/Baker submitted the successful bid at auction.

The sale is free and clear of liens.

The Debtor will have until Dec. 18, 2017 to submit the proposed
order.

                 About Fansteel and Affiliates

Headquartered in Creston, Iowa, Fansteel, Inc., operates four
business units at four locations in the USA and one in Mexico with
a workforce of more than 600 employees.  Fansteel generated
approximately $87.4 million in revenue in 2015 on a consolidated
basis.  Wellman Dynamics Corporation contributed 67% of Fansteel's
sales.  The rest of the sales are generated from Intercast, a
division of Fansteel, and other non-debtor subsidiaries.

Fansteel, Wellman Dynamics and Wellman Dynamics Machinery &
Assembly, Inc., filed Chapter 11 petitions (Bankr. S.D. Iowa Case
Nos. 16-01823, 16-01825 and 16-01827) on Sept. 13, 2016.  The
petitions were signed by Jim Mahoney, CEO.  The cases are assigned
to Judge Anita L. Shodeen.  The Debtors disclosed total assets of
$32.9 million and total debt of $41.97 million.

The companies tapped Jeffrey D. Goetz, Esq., and Krystal R.
Mikkilineni, Esq., at Bradshaw, Fowler, Proctor & Fairgrave, P.C.,
as counsel; RSM US LLP as tax advisor; Jeffrey Sands and Dorset
Partners, LLC, as business broker; and Mark J. Steger, Esq., at the
Clark Hill Law Firm, as Environmental Counsel.

The companies filed motions to jointly administer the cases
pursuant to Bankruptcy Rule 1015(b), and the court ordered the
joint administration on Oct. 17, 2016.  The court subsequently
entered an order on May 24, 2017, vacating its Oct. 17 order and
discontinuing the joint administration of the cases under the lead
case of Fansteel.

On Sept. 23, 2016, the U.S. Trustee for Region 12 appointed an
official committee of unsecured creditors in Fansteel's bankruptcy
case.  The committee retained Morris Anderson & Associates, Ltd.,
as financial advisor; and Archer & Greiner, P.C., and Nyemaster
Goode, P.C., as counsel.

In March 2017, the U.S. trustee announced that the unsecured
creditors' committee of Fansteel would no longer serve as the
official committee in its case and that it would be reconstituted
as the official committee of unsecured creditors in the Chapter 11
cases of Wellman Dynamics and Wellman Dynamics Machinery.  As of
March 22, 2017, a new creditors' committee has not yet been
appointed in Fansteel's bankruptcy case.

Wellman Dynamics filed a Chapter 11 plan of reorganization and
disclosure statement on Jan. 11, 2017.  On May 8, 2017, the
creditors' committee of Wellman Dynamics filed a rival Chapter 11
plan of liquidation for the company.


WIGGINTON ENTERPRISES: U.S. Trustee Unable to Appoint Committee
---------------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Wigginton Enterprises, LLC, as
of Dec. 15, according to a court docket.

Wigginton is represented by:

     Richard Johnston, Jr., Esq.
     Johnston Law, PLLC
     7370 College Parkway, Suite 207
     Fort Myers, FL 33907
     Phone: 239-600-6200
     Email: richard@richardjohnstonlaw.com

                 About Wigginton Enterprises LLC

Based in Fort Myers, Florida, Wigginton Enterprises, LLC, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. M.D.
Fla. Case No. 17-09516) on November 9, 2017.  

At the time of the filing, the Debtor disclosed that it had less
than $100,000 in assets and less than $1 million in liabilities.

Judge Caryl E. Delano presides over the case.  Johnston Law, PLLC
is the Debtor's bankruptcy counsel.


WILLIAMS FINANCIAL: Green Tek Buying Computer Equipment for $12K
----------------------------------------------------------------
Williams Financial Group, Inc., and its affiliates, ask the U.S.
Bankruptcy Court for the Northern District of Texas to authorize
them to sell the computer equipment they previously used to conduct
their business to Green Tek Solutions, LLC for $12,000, subject to
higher and better offers.

As part of the wind down of their operations, the Debtors have an
opportunity to generate additional income for the estate in the
form of proceeds from the sale of Computer Equipment.  They
solicited bids for the Computer Equipment from a variety of parties
that are generally interested in purchasing office technology.  The
Debtors received multiple Bids for purchase of all of the Computer
Equipment, ranging from $8,000 to $12,000.

The Debtors, in the proper exercise of their business judgment,
believe that the bid offered by Green Tek, 8935 Knight Road,
Houston, Texas 77054, of $12,000, free and clear of any interest,
is the highest and best bid for the Computer Equipment.

The Debtors are sensitive to the concerns of the parties in
interest in these Cases that no data will be lost in the process of
selling the Computer Equipment and that the confidentiality of the
Debtors' prior clients' data and personal information is maintained
as appropriate.  Their personnel have already begun the process of
backing up their data for efficient future cloud storage, and will
have completed the work prior to the transfer of possession of the
Computer Equipment.  These cloud backups will retain all the data
stored on the Computer Equipment for future reference.

The Debtors' personnel are also destroying hard drives contained
within the Computer Equipment after cloud backups are created, to
eliminate any risk of data breach.  Finally, as part of the terms
of any purchase of the Computer Equipment, any buyer is required to
destroy any hard drives or other data storage components of the
Computer Equipment that might contain confidential customer
information once the Computer Equipment is in the buyer's
possession.

A copy of the list of the Computer Equipment to be sold is
available for free at:

    http://bankrupt.com/misc/Williams_Financial_252_Sales.pdf

The Debtors continue to solicit additional Bids and to the extent
they receive a Bid that in their business judgment is a higher Bid,
they will file a notice of such Bid in advance of any hearing on
the Motion.

The Debtors no longer operate and have no further need for the
Computer Equipment.  Selling the Computer Equipment for cash is the
highest and best use for the Computer Equipment at this time in
their efforts to maximize value for their creditors.  They believe
moving forward with the Green Tek Bid is the proper exercise of
their business judgment.  Accordingly, they ask the Court to
approve the relief requested.

Additionally, the Debtors respectfully ask that the Court waives
the provisions of Federal Rule of Bankruptcy Procedure 6004(h)
staying the effectiveness of any Order granting the Motion, and
provide that any Order granting the Motion be effective immediately
upon entry thereof.

                  About Williams Financial Group

Williams Financial Group, Inc. and its subsidiaries WFG Management
Services Inc., WFG Investments Inc. and WFG Advisors LP sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Tex. Case Nos. 17-33578 to 17-33581) on Sept. 24, 2017.

At the time of the filing, Williams Financial Group estimated
assets and liabilities of $1,000,001 to $10 million.

Judge Harlin Dewayne Hale presides over the cases.

David William Parham, Esq., at Akerman LLP, serves as the Debtors'
Chapter 11 counsel.  Sessions, Fishman, Nathan & Israel LLC serves
as the Debtors' special counsel.  Baker & McKenzie LLP is the
special claims counsel.  Richard F. Amsberry P.C. is the Debtors'
accountant.


WILLIAMS FINANCIAL: NSC Buying Furniture & Computer Eqpt. for $10K
------------------------------------------------------------------
Williams Financial Group, Inc., and its affiliates ask the U.S.
Bankruptcy Court for the Northern District of Texas to authorize
them to sell furniture and computer equipment that was and
continues to be used by their subtenant, National Securities Corp.
("NSC FF&E") to NSC for $10,000.

As part of the wind down of their operations, the Debtors have an
opportunity to generate additional income for the estate in the
form of proceeds from the sale of the NSC FF&E.  The Debtors
approached NSC to see if NSC was interested in purchasing the NSC
FF&E.  NSC made an offer to purchase the NSC FF&E that the Debtors
evaluated and determined was commercially reasonable.  NSC has
agreed to pay $10,000 free and clear of any interest for the NSC
FF&E.  

The Debtors, in the proper exercise of their business judgment,
believe that $10,000 is the highest and best price available for
the NSC FF&E, since that price represents a significant premium
over what they're realizing for similar FF&E in concurrent sales of
the their similar property during these Cases.  As such, the
Debtors ask Court approval of the sale of the NSC FF&E to NSC for
$10,000.

The Debtors are sensitive to the concerns of the parties in
interest in these Cases that no data will be lost in the process of
selling the NSC FF&E and that the confidentiality of their prior
clients' data and personal information is maintained as
appropriate.  The NSC FF&E has been used by NSC to conduct its
operations, which are wholly separate and distinct from the
Debtors, since NSC began using the NSC FF&E many years ago.  The
Debtors do not store any data on the NSC FF&E.

The NSC FF&E consists of 22 computers, 38 monitors, two small
conference tables, 10 desks, 25 chairs, four small bookshelves, and
three small file cabinets.  All of the equipment has been in use by
NSC for years and would not likely bring a liquidation value above
$10,000 if sold at auction.  Additionally, because it is being sold
in place to NSC, there are no moving costs associated with the
sale.  Any other buyer would have to price in the cost of picking
up and transporting the NSC FF&E elsewhere.

The Debtors asks the Court's approval and authority to sell the NSC
FF&E to NSC for $10,000.  They do not use the NSC FF&E but rather
provide it to NSC for NSC's use.  Selling the NSC FF&E for cash is
the highest and best use for the NSC FF&E at this time in the
Debtors' efforts to maximize value for their creditors.
Accordingly, the Debtors believe moving forward with the sale to
NSC is the proper exercise of their business judgment.

Additionally, the Debtors respectfully ask that the Court waives
the provisions of Federal Rule of Bankruptcy Procedure 6004(h)
staying the effectiveness of any Order granting the Motion, and
provide that any Order granting the Motion be effective immediately
upon entry thereof.

A copy of the list of NSC FF&E to be sold is available for free
at:

  http://bankrupt.com/misc/Williams_Financial_250_Sales_.pdf

                  About Williams Financial Group

Williams Financial Group, Inc. and its subsidiaries WFG Management
Services Inc., WFG Investments Inc. and WFG Advisors LP sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Tex. Case Nos. 17-33578 to 17-33581) on Sept. 24, 2017.

At the time of the filing, Williams Financial Group estimated
assets and liabilities of $1,000,001 to $10 million.

Judge Harlin Dewayne Hale presides over the cases.

David William Parham, Esq., at Akerman LLP, serves as the Debtors'
Chapter 11 counsel.  Sessions, Fishman, Nathan & Israel LLC serves
as the Debtors' special counsel.  Baker & McKenzie LLP is the
special claims counsel.  Richard F. Amsberry P.C. is the Debtors'
accountant.


WINDSTREAM SERVICES: Fitch Rates New Unsec. Notes Due 2024 'B/RR4'
------------------------------------------------------------------
Fitch Ratings has assigned a 'B'/'RR4' rating to Windstream
Services, LLC's new 8.75% senior unsecured notes maturing in 2024.
The new 2024 notes are pari passu to the company's existing
unsecured notes and are being issued in exchange for a portion of
7.75% senior notes due 2021 and 7.50% senior notes due 2022.

On Dec.12, 2017, Windstream announced results for debt exchange
offers announced on Nov. 28, 2017. Approximately 86% ($538 million)
and 85% ($232 million) of 2021 and 2022 noteholders, respectively,
have accepted the exchange offers as of the early settlement date.
The debt exchanges would entail higher incremental interest cost
for Windstream, but the lower maturity wall in the intermediate
term would help improve the liquidity position.

The new 2024 notes are subject to a mandatory redemption of $150
million, 75 days after the initial settlement date. The covenants
restrict payments to the parent, Windstream Holdings, Inc., if
leverage is equal or greater than 3.5x, with carve-outs for master
lease payments by parent to Uniti Group Inc. and certain
administrative and tax payments.

Windstream also announced 2023 exchange offer, where it offered to
exchange 7.50% senior notes due 2023 for 6 3/8% notes maturing in
2023. As of the early settlement date, 57% ($68 million in
aggregate principal) of the note holders had tendered to exchange,
lower than the minimum $90 million required per 2023 exchange
conditions. The company has extended the deadline until Dec. 26,
2017.
Windstream's ratings are on Negative Watch after the company
received a notice of default from Aurelius Capital Master Ltd., a
noteholder on its 6 3/8% bonds. Windstream is defending the
allegations and has filed a legal proceeding on the matter.
Windstream has obtained the consent solicitations for waiver of the
alleged defaults from a majority of 6 3/8% noteholders. Fitch will
resolve the Watch following the resolution of the pending
litigation.

KEY RATING DRIVERS

Near-Term Pressures: Including the EarthLink merger and Broadview
Networks acquisition (the transactions), Windstream continued to
experience pressure in its wholesale segment, as well as the
small/medium business incumbent local exchange carrier (ILEC)
segment through the third quarter of 2017 (3Q17). The enterprise
segment remains weak due to effects of legacy revenue declines.
Competitive local exchange (CLEC) consumer and small business has
shown stabilization in 3Q17, benefitting from acquisition-related
segment revenue. Pro forma for the transactions, Fitch's base case
assumes revenues continue to decline over the forecast horizon,
albeit at a slowing pace.

Revenue Mix Changes: Windstream derives approximately two-thirds of
its revenue from enterprise services, consumer high-speed internet
services and its carrier customers (core and wholesale), providing
the best prospects for stable revenues in the long term. Certain
legacy revenues remain pressured, but Windstream's revenues should
stabilize gradually as legacy revenues dwindle in the mix.

Leverage Metrics: Fitch estimates total adjusted debt/EBITDAR will
be 5.8x in 2017, including the transactions. Fitch expects total
adjusted debt/EBITDAR will decline to the mid-5x range by the end
of 2019 as cost synergies are realized from both transactions. In
calculating total adjusted debt, Fitch applies an 8x multiple to
the sum of the annual rental payment to Uniti plus other rental
expenses.

Cost Synergies Support EBITDA Stabilization: Windstream anticipates
realizing more than $180 million of annual run-rate synergies three
years after the close of the transactions: $155 million in
operating cost savings and $25 million in capital spending savings.
Windstream expects to realize approximately $180 million in
run-rate synergies by the end of 2019. In its base case assumptions
for Windstream, Fitch has assumed moderately lower cost savings to
be realized by the end of three years following the transactions.
Fitch expects EBITDAR margin improvement in the range of
100bps-200bps by the end of 2019.

Integration Key to Success: Fitch believes there are potential
execution risks to achieving the operating cost and capital
expenditure synergies following the close of the transactions.
Initial savings are expected to be realized from reduced selling,
general and administrative savings as corporate overheads and other
public company cost savings arise. Over time, the company is
expected to realize the benefits of lower network access costs as
on-network opportunities lower third-party network access costs.
Finally, cost savings are expected to be realized by IT and the
billing system. Fitch estimated $20 million of these savings in
4Q17.

DERIVATION SUMMARY

Windstream has a weaker competitive position based on scale and
size of its operations in the higher-margin enterprise market.
Larger companies, including AT&T Inc. (A-/Rating Watch Negative),
Verizon Communications Inc. (A-/Stable), and CenturyLink, Inc.
(BB/Stable), have an advantage with national or multinational
companies given their extensive footprints in the U.S. and abroad.

In comparison to Windstream, AT&T and Verizon maintain lower
financial leverage, generate higher EBITDA margins and FCF, and
have wireless offerings that provide more service diversification.
Fitch also believes Windstream has a weaker FCF profile than
CenturyLink including the LVLT acquisition, as CenturyLink's FCF
will benefit from enhanced scale and LVLT's net operating loss
carryforwards.

Although Windstream has less exposure to the more volatile
residential market compared to its wireline peer, Frontier
Communications Corp. (B+/Stable), it has higher leverage than
Frontier. Within the residential market, incumbent wireline
providers face wireless substitution and competition from cable
operators with facilities-based triple play offerings, including
Comcast Corp. (A-/Stable) and Charter Communications Inc. (Fitch
rates Charter's indirect subsidiary, CCO Holdings, LLC,
BB+/Stable). Cheaper alternative offerings such as Voice over
Internet Protocol (VoIP) and over-the-top (OTT) video services
provide additional challenges. Incumbent wireline providers have
had modest success with bundling broadband and satellite video
service offerings in response to these threats. As of year-end
2016, roughly 60% of Windstream's footprint overlapped with a
national cable operator.

No country-ceiling, parent/subsidiary or operating environment
aspects impact the rating.


KEY ASSUMPTIONS

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

-- Revenue and EBITDA include the EarthLink merger as of Feb. 27,

    2017 and the acquisition of Broadview on July 28, 2017.
-- Revenues total $5.9 billion for 2017 and remain almost flat in

    2018. Fitch expects organic revenue to continue to decline
    over the forecast horizon, albeit at a slowing pace.
-- 2017 EBITDA is expected to benefit from synergies achieved
    from acquisitions and other cost savings. Fitch expects EBITDA

    margins to expand by roughly 70bps in 2018 as additional cost
    synergies are realized.
-- Fitch expects total adjusted debt/EBITDAR will decline from
    5.8x at year-end 2017 to the mid-5x range by the end of 2019
    as cost synergies are realized from both transactions.

RATING SENSITIVITIES

Future Developments That May, Individually or Collectively, Lead to
Positive Rating Action

-- The company sustains total adjusted debt/EBITDAR below 5.0x-
    5.2x.

-- Revenues and EBITDA would need to stabilize on a sustained
    basis.

-- Fitch would also need to see progress by Windstream on
    executing the integration of its recent transactions.

-- Material reduction in leverage on a sustained basis following
    any asset sales repayment of debt could also benefit the
    rating.

Future Developments That May, Individually or Collectively, Lead to
Negative Rating Action

-- A negative rating action could occur if total adjusted
    debt/EBITDAR is 6.0-6.2x or higher for a sustained period.

-- The company no longer makes progress toward revenue and EBITDA

    stability due to competitive and business conditions.

-- Evidence of deterioration in liquidity, including lack of
    positive run-rate FCFs and declining FCF margin.

-- Any negative developments related to the outcome of the
    receipt of notice of default. Fitch intends to resolve the
    Rating Watch once it can be sufficiently determined that the
    allegations under the notice will not affect Windstream's
    credit profile.

LIQUIDITY

The rating is supported by the liquidity provided by Windstream's
$1.25 billion revolving credit facility (RCF). At Sept. 30, 2017,
approximately $129 million was available (pro forma for the
recently completed debt exchanges, approximately $410 million is
available under the revolver). The revolver availability was
supplemented with $56.5 million in cash at the end of 3Q17.

The $1.25 billion senior secured RCF is in place until April 2020.
Principal financial covenants in Windstream's secured credit
facilities require a minimum interest coverage ratio of 2.75x and a
maximum leverage ratio of 4.5x.

Outside of annual term loan amortization payments, Windstream does
not have any material maturities until 2020. The recent debt
exchanges helped Windstream extend the maturities, improving the
liquidity profile. Windstream utilized the proceeds from new money
2025 senior secured notes to repay $250 million under the revolver
and $140 million under term loan tranche B6. Pro forma for the debt
exchanges, and repayment of revolver, maturities in 2020 total
approximately $1.3 billion at Sept. 30, 2017.

Fitch estimates post-dividend FCF in 2017 will range from negative
$100 to negative $200 million, including integration capex, $50
million of spending related to the completion of Project Excel and
other cash non-operating expenses. Fitch expects capital spending
to return to normal levels in the 13%-15% range after 2017 and for
the company to return to positive FCF in 2018, with FCF margins in
the low single digits over the forecast.

RECOVERY

The recovery analysis assumes that Windstream would be considered a
going concern in a bankruptcy and that the company would be
reorganized rather than liquidated. Fitch has assumed a 10%
administrative claim.

Windstream's going concern EBITDA is based on LTM EBITDA as of
Sept. 30, 2017, pro forma for acquisitions and synergies. The
going-concern EBITDA estimate reflects Fitch's view of a
sustainable, post-reorganization EBITDA level, upon which Fitch
bases the valuation of the company. A lower going-concern EBITDA
factors in the competitive dynamics of the industry that result in
account losses and pricing pressures. The overall decline also
considers Windstream's cost cutting efforts as an offsetting
factor. This leads to a post-reorganization EBITDA estimate of
approximately $1.2 billion that is 20% below pro forma LTM EBITDA
as of Sept. 30, 2017. The current network lease with Uniti is
expected to remain unchanged.

An EV multiple of 4.5x is used to calculate a post-reorganization
valuation. Comparable market multiples in the industry range from
5.4x-8.7x and recent acquisition multiples range from 3.8x-6.6x.
There are two bankruptcy cases analyzed in Fitch's TMT bankruptcy
case study report - Fairpoint and Hawaiian Telecom - both of which
filed bankruptcy in 2008 and emerged with multiplies of 4.6x and
3.7x, respectively. Both were also sold in recent acquisitions for
5.9x and 5.6x. The recovery multiple takes into account
Windstream's weaker competitive position in the industry and the
company's exposure to legacy assets. Fitch's multiple for
Windstream's recovery analysis also considers dependence on legacy
revenues that will decline in future, aided by revenue from recent
acquisitions in cloud and connectivity space.

The revolving facility is assumed to be fully drawn upon default.
The waterfall analysis results in a 100% recovery corresponding to
a 'RR1' Recovery Rating for the secured debt including the
first-lien credit facility and revolving facility; and the newly
issued senior secured notes. The senior secured tranche of
Windstream's capital structure benefits from a first-priority lien
on all assets and capital stock of its subsidiaries (subject to
regulatory approval) and a guaranty from Windstream's material
direct and indirect domestic subsidiaries (except for subsidiaries
of PAETEC Holding Corp and subject to regulatory approval). The
waterfall also indicates an 'RR4' (41%) recovery for senior
unsecured notes.

FULL LIST OF RATING ACTIONS

Fitch has maintained the following ratings:

Windstream Services, LLC

-- Issuer Default Rating (IDR) at 'B';
-- $1.25 billion senior secured revolving credit facility due
    2020 at 'BB/RR1';
-- Senior secured term loans at 'BB/RR1';
-- Senior secured notes due 2025 at 'BB/RR1';
-- Senior unsecured notes at 'B/RR4'.

The ratings remain on Rating Watch Negative.


WOOD COUNTY HOSPITAL: Moody's Cuts Revenue Bonds Rating to Ba1
--------------------------------------------------------------
Moody's Investors Service has downgraded Wood County Hospital
Association, OH (WCHA) revenue bonds issued through Wood County to
Ba1 from Baa3. The downgrade to Ba1 affects approximately $53.8
million of debt. The outlook is revised to negative from stable at
the lower rating level.

RATINGS RATIONALE

The downgrade to Ba1 reflects the precipitous decline in operating
performance in FY 2017 driven primarily by significant losses at
the physician practice plan. The Ba1 also incorporates continued
challenges related to the increasingly competitive landscape and
high debt burden relative to the system's size and scope of
operations. Offsetting these challenges are the system's adequate
balance sheet and favorable payor mix.

RATING OUTLOOK

The negative outlook reflects Moody's opinion that the system will
continue to experience challenges related to financial losses at
the physician practice plan, statewide market consolidation, and
declining utilization. Given challenges related to revenue growth,
the system will need to tightly manage expenses in order to achieve
budgeted 2018 performance. Inability to meet and sustain 2018
budgeted performance, or a decline in liquidity would result in a
downgrade.

FACTORS THAT COULD LEAD TO AN UPGRADE

Significant and sustained improvement in operating performance

Multiyear improvement in utilization metrics

Material enterprise growth

Improvement in leverage metrics

FACTORS THAT COULD LEAD TO A DOWNGRADE

Inability to achieve 2018 budgeted performance

Reduction in absolute or relative liquidity

Increase in debt without commensurate increase in cash and cash
flow

Reductions in market share as a result of increased competition

LEGAL SECURITY

The Series 2012 bonds are secured by a joint and several gross
revenue pledge of the Obligated Group. Obligated Group members
include Wood County Hospital Association, Wood County Women's Care
of Bowling Green, LLC (an OB/GYN physician practice), Wood Health
Company, LLC (a physician practice), WHC Medical Services, LLC (a
physician practice), and Falcon Health Center, LLC. The Series 2012
bonds are supported by a debt service reserve fund but a mortgage
pledge is not included.

USE OF PROCEEDS

Not Applicable

PROFILE

Wood County Hospital Association includes a 196 bed acute care
hospital, two general physician groups with 45 providers, an OB/GYN
practice and the student health center on the BGSU campus. The
hospital offers a variety of inpatient and outpatient services that
include a 24 hour emergency room, inpatient and outpatient surgery,
inpatient ICU, and a sleep lab.

METHODOLOGY

The principal methodology used in this rating was Not-For-Profit
Healthcare published in November 2017.


WR GRACE: S&P Alters Outlook to Negative on Weaker Credit Metrics
-----------------------------------------------------------------
S&P Global Ratings affirmed its 'BB+' corporate credit rating on
W.R. Grace & Co. and revised the outlook to negative from stable.

S&P said, "At the same time, we affirmed our 'BBB-' issue-level
rating and '1' recovery rating on the company's senior secured term
loan. The '1' recovery rating reflects our expectation of very high
(90% to 100%; rounded estimate: 95%) recovery in the event of a
payment default. We also affirmed our 'BB+' issue-level rating and
'4' recovery rating on the company's senior unsecured notes. The
'4' recovery rating reflects our expectation of average (30% to
50%; rounded estimate: 30%) recovery in the event of payment
default.

"The revision of W.R. Grace's outlook to negative from stable
reflects our view that credit measures have little cushion at the
current ratings and that any additional debt from the pending
acquisition of Albemarle Corp.'s polyolefin catalyst assets could
increase leverage beyond what we consider to be appropriate for the
current rating. Partially offsetting additional debt is our
expectation that the company will add incremental EBITDA from this
acquisition. Going into the pending acquisition, we expect funds
from operations (FFO) to debt to be in the 18% region, which we
believe is slightly weak for the current rating, and debt to EBITDA
to be about 3.5x-4x on a weighted average of historical and
projected figures.

"The negative outlook on W.R. Grace & Co. reflects our view that
credit measures have little cushion at the current ratings and that
any additional debt from the pending acquisition of Albemarle's
polyolefin catalyst assets could increase leverage beyond what we
consider to be appropriate for the current rating.  Excluding the
transaction, weighted-average (based on historical and future
numbers) credit ratios look weak over the forecast period,
specifically with FFO to debt just below 20% and debt to EBITDA of
3.5x-4x. We will establish the impact of the transaction on credit
metrics once we have more clarity regarding the plans for funding
and the ultimate capital structure.

"We could lower ratings over the next 12 months if we expect that
debt to EBITDA would exceed 4x for an extended period, pro forma
for the transaction. This could occur if the company uses moderate
to high additional debt to fund the transaction or if, against our
expectations for improvement in earnings, operating performance is
weaker than expected due to margin compression or price
fluctuations. Given that the company's weighted-average FFO to debt
is currently just below 20%, which is already weak for the current
rating, any deterioration in this metric could also contribute to a
downgrade. We could also lower ratings if we deemed the company's
financial policy no longer supports current credit quality, which
could occur if it uses substantial debt to fund the acquisition or
if it were to pursue any significant debt-funded shareholder
rewards.

"We could revise the outlook to stable within the next 12 months if
the company has greater-than-expected operating performance, which
leads to improved credit measures. This could occur if the company
lowers operating costs with an effective product and regional mix
and if margins increased by at least 100 basis points (bps.) To
revise the outlook to stable, we would expect FFO to debt to exceed
20% and debt to EBITDA to remain below 4x on a sustained basis.
These metrics would have to be accompanied by supportive financial
policies over the next year. In addition to improved metrics, we
would need to continue to assess the business risk profile as at
least satisfactory."


ZENITH ENERGY: Fitch Assigns 'B' First-Time IDR; Outlook Stable
---------------------------------------------------------------
Fitch Ratings has assigned a first-time Long-Term Issuer Default
Rating (IDR) of 'B' to Zenith Energy U.S. Logistics Holdings, LLC.
The Rating Outlook is Stable. Additionally, Fitch has assigned a
'B+'/'RR3' rating to Zenith's senior secured term loan and senior
secured revolver. The term loan and revolver are secured by a
perfected first priority lien on all of Zenith's and each of its
guarantor subsidiaries' assets.

Zenith's rating reflects the company's high percentage of
take-or-pay contracts with relatively short tenor, debt incurrence
covenants, Gulf LNG, Inc. (GLNG) arbitration-related debt
structural features, and FCF profile. Offsetting factors include
the company's small size and scale, limited geographic
diversification, customer concentration, contract renewal risk, and
Canadian crude-by-rail economics exposure.

Approximately $410 million in debt is affected by today's rating
actions. See the list of rating actions at the end of this
release.

KEY RATING DRIVERS

Limited Size and Scale: The company's strategy is to focus on
secondary markets with limited competition. The assets were
acquired through several acquisitions and consist of second-tier
terminaling, storage, throughput and transloading facilities spread
across the U.S. Lower 48. In August 2017, Arc Logistics Partners LP
(ARCX) agreed to be acquired by Zenith, a portfolio company of
sponsor Warburg Pincus LLC. ARCX was viewed as lacking size and
scale and had limited access to public capital markets, which
hindered its growth as a master limited partnership (MLP). Zenith
will have access to equity funding from Warburg and eliminate their
distributions, providing additional capital for potential growth.

Relatively Stable Contracted Cash Flows: More than 80% of the
company's LTM third quarter 2017 (3Q17) revenues were generated
from take-or-pay contracts. These arrangements remove direct
commodity price exposure, benefiting Zenith's cash flows. Zenith's
contract tenor, however, is relatively short. As such recontracting
risk is of concern in the intermediate term (2020 and beyond). The
primary near-term cash flow risk is linked to the Joliet terminal
contracted to ExxonMobil that expires in May 2018. Fitch
anticipates that Zenith and ExxonMobil will come to an agreement,
but at materially reduced terms. Fitch recognizes, however, that
the company is pursuing several Joliet diversification projects
that will help partially offset potential reductions in
ExxonMobil-linked EBITDA. Nevertheless, Fitch's base case projects
Zenith will be FCF positive with excess cash flows along with
potential debt and equity proceeds to be used to fund
acquisitions.

Leverage Forecast Around 5.5x: Fitch's base case forecasts
debt/EBITDA will be approximately 5.5x and 5.4x in 2018 and 2019,
respectively. Fitch assumes that the company will be acquisitive
during this timeframe and manage leverage in the 5x-5.5x range.
Fitch recognizes that the debt structural features contain a cash
flow sweep that is likely to result in leverage below Fitch
forecast if the company is unable to execute acquisitions or
utilizes a different funding mix.

Covenant Protection: Zenith's term loan has several credit-friendly
terms including debt incurrence tests, excess cash flow sweeps and
a potential GLNG-linked sponsor equity injection. The sponsor
support language requires Warburg to provide up to $100 million in
equity to ensure the pro forma leverage for Zenith does not exceed
5.5x debt/EBITDA in the event of a negative arbitration decision on
GLNG. Fitch views the company's debt service coverage ratio
maintenance covenant of 1.1x as manageable. Further, Fitch believes
that the covenant language around the GLNG arbitration reduces
potential credit risk through deleveraging.

DERIVATION SUMMARY

Zenith's terminaling and storage assets are relatively small when
compared to higher-rated peers. Zenith lacks the competitive
advantage of ITT Holdings LLC's (BBB-/Stable) strategic location in
the New York Harbor and on the lower Mississippi River.
Additionally, Zenith lacks the size, scale, and diversity of other
storage and terminal operators such as Kinder Morgan, Inc.
(BBB-/Stable) and Buckeye Partners, LP (BBB-/Stable). Fitch
typically views small-scale standalone midstream companies with
EBITDA of below $100 million as possessing higher-risk credit
profiles due to business concentration risk leading to lower
competitive and financial advantages that larger scale and
diversity generally provide.

From a credit metric perspective, Zenith's pro forma 2017 leverage
is expected to be approximately 5.5x at year-end 2017, which is
better than lower rated NGL Energy Partners, LP (LT IDR:
B/Negative); which was approximately 8.0x as of NGL's fiscal year
end 2017 (March 31, 2017), though Fitch notes NGL is larger and
more diversified and is expected to see improved metrics in fiscal
2018. Leverage at Zenith is high initially but improves quickly
similar to recently rated 'B' category issuer, Navitas Midstream
Midland Basin, LLC. However, Fitch views Navitas' recovery as being
stronger due in part to its location in the Permian basin where
Fitch believes production fundamentals favor higher asset value on
gas gathering and processing assets relative to crude and refined
productions storage assets.

Zenith is expected to be FCF positive through Fitch's rating
horizon, which is somewhat unique relative to Fitch's other
midstream energy coverage, which across most rating categories (BBB
and BB), tend to be FCF negative (after dividends/distribution) due
in part to the preponderance of MLPs within Fitch's midstream
coverage. Peers such as Medallion Midland Acquisition, LLC
(BB-/Stable) are expected to become FCF positive in 2018 as well.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Fitch Rating Case for the Issuer

-- Base case WTI oil price that trends up from $50/barrel in 2017

    to a long-term price of $55.0/barrel;
-- Fitch expects the ExxonMobil contract will be renewed but
    assumes a material reduction in terms partially offset by
    Joliet terminal diversification-related EBITDA;
-- Fitch assumes that the Eni USA GLNG contract continues through

    2031;
-- Zenith realizes approximately $7 million in synergies upon
    completion of the transaction.

Recovery Rating Assumptions: Fitch's corporate recovery analysis
uses a $55 million sustainable, post-default EBITDA mainly
reflecting the potential for a material reduction in the Joliet
terminal contractual terms. Fitch assumed a relatively conservative
6.5x EBITDA multiple, compared to recent refinery-linked logistics
and terminal transaction multiples in the 8.5x range, due to a
combination of somewhat weaker asset quality, shorter contract
coverage, and, in some instances, linkage to changeable Canadian
crude-by-rail economics. The estimated going-concern value was
discounted by 10% for administrative and priority claims. The
distributable value was allocated to the first-lien secured credit
facility, term loan, and delayed-draw term loan on a pari passu
basis. Fitch's recovery scenario analysis results in a 64% recovery
leading to a 'B+'/'RR3' rating.

RATING SENSITIVITIES

Developments That May, Individually or Collectively, Lead to
Positive Rating Action

-- Fitch does not expect positive rating action at Zenith given
    the limited size and scale, operating and geographic diversity

    of the issuer. Should Zenith increase its size, scale, and
    asset, geographic or business line diversity, with a focus on
    growing EBITDA above $100 million per year on a sustained
    basis while maintaining leverage at or below 4.5x on a
    sustained basis, Fitch would consider a positive rating
    action.

Developments That May, Individually or Collectively, Lead to
Negative Rating Action

-- Inability to delever from pro forma levels to below 5.5x for a

    sustained period of time;
-- Heightened contractual renewal risk or weakening of Canadian
    crude-by-rail economics that result in lower than expected
    cash flows.

LIQUIDITY

The company's primary source of liquidity is expected to be the $50
million first-lien senior secured credit facility maturing five
years following closing. Fitch anticipates Zenith will maintain
nominal cash balances, on average, given the excess cash flow sweep
and organic/M&A growth strategy.

Extended Maturity Profile: The $410 million term loan, which has a
$40 million delayed-draw option, will mature seven years following
closing.

FULL LIST OF RATING ACTIONS

Fitch has assigned the following first-time ratings:

Zenith Energy U.S. Logistics Holdings, LLC

-- Long-Term IDR 'B';
-- First-lien secured credit facility 'B+/RR3'
-- First-lien secured term loan 'B+/RR3'


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------
                                               Total
                                              Share-      Total
                                    Total   Holders'    Working
                                   Assets     Equity    Capital
  Company         Ticker             ($MM)      ($MM)      ($MM)
  -------         ------           ------   --------    -------
ABSOLUTE SOFTWRE  ALSWF US           94.0      (54.4)     (32.8)
ABSOLUTE SOFTWRE  OU1 GR             94.0      (54.4)     (32.8)
ABSOLUTE SOFTWRE  ABT CN             94.0      (54.4)     (32.8)
ABSOLUTE SOFTWRE  ABT2EUR EU         94.0      (54.4)     (32.8)
AGENUS INC        AJ81 GR           149.3      (51.6)      29.9
AGENUS INC        AGEN US           149.3      (51.6)      29.9
AGENUS INC        AGENEUR EU        149.3      (51.6)      29.9
AIMIA INC         AIM CN          4,260.0      (20.8)  (1,176.3)
ALTAIR ENGINEE-A  ALTR US           301.5      (60.2)     (92.4)
ALTAIR ENGINEE-A  8A2 QT            301.5      (60.2)     (92.4)
ALTAIR ENGINEE-A  8A2 GR            301.5      (60.2)     (92.4)
ALTAIR ENGINEE-A  ALTREUR EU        301.5      (60.2)     (92.4)
ALTAIR ENGINEE-A  8A2 TH            301.5      (60.2)     (92.4)
AMER RESTAUR-LP   ICTPU US           33.5       (4.0)      (6.2)
APOLLO MEDICAL H  AMEH US            41.2       (7.3)      (7.0)
ARSANIS INC       ASNS US             7.6      (16.7)      (6.3)
ASPEN TECHNOLOGY  AZPN US           202.7     (267.5)    (327.7)
ASPEN TECHNOLOGY  AST GR            202.7     (267.5)    (327.7)
ASPEN TECHNOLOGY  AZPNEUR EU        202.7     (267.5)    (327.7)
ATLATSA RESOURCE  ATL SJ            193.5     (142.5)     (46.4)
AUTOZONE INC      AZO US          9,259.8   (1,428.4)    (155.0)
AUTOZONE INC      AZ5 TH          9,259.8   (1,428.4)    (155.0)
AUTOZONE INC      AZ5 GR          9,259.8   (1,428.4)    (155.0)
AUTOZONE INC      AZOEUR EU       9,259.8   (1,428.4)    (155.0)
AUTOZONE INC      AZ5 QT          9,259.8   (1,428.4)    (155.0)
AVID TECHNOLOGY   AVID US           225.3     (270.4)     (78.0)
AVID TECHNOLOGY   AVD GR            225.3     (270.4)     (78.0)
AXIM BIOTECHNOLO  AXIM US             3.3       (4.9)      (3.5)
BENEFITFOCUS INC  BNFT US           171.2      (37.0)       7.0
BENEFITFOCUS INC  BTF GR            171.2      (37.0)       7.0
BIOHAVEN PHARMAC  BHVN US           184.7      156.2      157.4
BIOHAVEN PHARMAC  2VN GR            184.7      156.2      157.4
BIOHAVEN PHARMAC  BHVNEUR EU        184.7      156.2      157.4
BIOHAVEN PHARMAC  2VN TH            184.7      156.2      157.4
BIOTRICITY INC    BTCY US             0.7       (0.1)      (0.1)
BLUE BIRD CORP    BLBD US           295.8      (58.5)      21.7
BLUE RIDGE MOUNT  BRMR US         1,060.2     (212.5)     (62.4)
BOMBARDIER INC-A  BBD/A CN       23,709.0   (3,623.0)     103.0
BOMBARDIER INC-B  BBD/B CN       23,709.0   (3,623.0)     103.0
BOMBARDIER INC-B  BBDBN MM       23,709.0   (3,623.0)     103.0
BRINKER INTL      EAT US          1,368.6     (539.0)    (273.5)
BRINKER INTL      BKJ GR          1,368.6     (539.0)    (273.5)
BRINKER INTL      BKJ QT          1,368.6     (539.0)    (273.5)
BRINKER INTL      EAT2EUR EU      1,368.6     (539.0)    (273.5)
BROOKFIELD REAL   BRE CN             95.0      (31.1)       3.0
BRP INC/CA-SUB V  DOO CN          2,575.8      (98.6)      91.1
BRP INC/CA-SUB V  B15A GR         2,575.8      (98.6)      91.1
BRP INC/CA-SUB V  BRPIF US        2,575.8      (98.6)      91.1
BUFFALO COAL COR  BUC SJ             49.8      (22.9)     (20.1)
BURLINGTON STORE  BURL US         2,843.4     (110.5)      22.8
BURLINGTON STORE  BUI GR          2,843.4     (110.5)      22.8
BURLINGTON STORE  BURL* MM        2,843.4     (110.5)      22.8
CADIZ INC         CDZI US            68.9      (76.3)       7.6
CADIZ INC         2ZC GR             68.9      (76.3)       7.6
CAESARS ENTERTAI  CZR US         14,353.0   (3,815.0)  (5,099.0)
CAESARS ENTERTAI  C08 GR         14,353.0   (3,815.0)  (5,099.0)
CAESARS ENTERTAI  CZREUR EU      14,353.0   (3,815.0)  (5,099.0)
CALIFORNIA RESOU  CRC US          6,183.0     (574.0)    (294.0)
CALIFORNIA RESOU  1CLB GR         6,183.0     (574.0)    (294.0)
CALIFORNIA RESOU  CRCEUR EU       6,183.0     (574.0)    (294.0)
CALIFORNIA RESOU  1CL TH          6,183.0     (574.0)    (294.0)
CAMBIUM LEARNING  ABCD US           155.0      (45.0)     (55.0)
CAREDX INC        CDNA US            75.1       (0.2)     (14.0)
CAREDX INC        1K9 GR             75.1       (0.2)     (14.0)
CASELLA WASTE     WA3 GR            592.4      (60.5)      (1.4)
CASELLA WASTE     CWST US           592.4      (60.5)      (1.4)
CASELLA WASTE     WA3 TH            592.4      (60.5)      (1.4)
CASELLA WASTE     CWSTEUR EU        592.4      (60.5)      (1.4)
CHENIERE EN PART  CQH US              0.8       (0.1)      (0.1)
CHENIERE EN PART  CE4 GR              0.8       (0.1)      (0.1)
CHESAPEAKE ENERG  CHK US         11,981.0     (704.0)  (1,040.0)
CHESAPEAKE ENERG  CS1 GR         11,981.0     (704.0)  (1,040.0)
CHESAPEAKE ENERG  CHK* MM        11,981.0     (704.0)  (1,040.0)
CHESAPEAKE ENERG  CS1 QT         11,981.0     (704.0)  (1,040.0)
CHOICE HOTELS     CZH GR            961.2     (200.4)     182.3
CHOICE HOTELS     CHH US            961.2     (200.4)     182.3
CINCINNATI BELL   CBB US          1,457.3     (133.5)       5.1
CINCINNATI BELL   CIB1 GR         1,457.3     (133.5)       5.1
CINCINNATI BELL   CBBEUR EU       1,457.3     (133.5)       5.1
CLEAR CHANNEL-A   C7C GR          5,580.5   (1,284.2)     337.6
CLEAR CHANNEL-A   CCO US          5,580.5   (1,284.2)     337.6
CLEVELAND-CLIFFS  CVA GR          1,923.3     (833.1)     373.6
CLEVELAND-CLIFFS  CVA TH          1,923.3     (833.1)     373.6
CLEVELAND-CLIFFS  CLF US          1,923.3     (833.1)     373.6
CLEVELAND-CLIFFS  CLF* MM         1,923.3     (833.1)     373.6
CLEVELAND-CLIFFS  CVA QT          1,923.3     (833.1)     373.6
CLEVELAND-CLIFFS  CLF2EUR EU      1,923.3     (833.1)     373.6
COGENT COMMUNICA  CCOI US           729.9      (80.1)     236.8
COGENT COMMUNICA  OGM1 GR           729.9      (80.1)     236.8
CONSUMER CAPITAL  CCGN US             5.2       (2.5)      (2.6)
DELEK LOGISTICS   DKL US            422.9      (25.8)       5.5
DELEK LOGISTICS   D6L GR            422.9      (25.8)       5.5
DENNY'S CORP      DE8 GR            309.2      (97.6)     (45.4)
DENNY'S CORP      DENN US           309.2      (97.6)     (45.4)
DEX MEDIA INC     DMDA US         1,419.0   (1,284.0)  (1,999.0)
DINEEQUITY INC    DIN US          1,641.2     (216.7)      79.9
DINEEQUITY INC    IHP GR          1,641.2     (216.7)      79.9
DOLLARAMA INC     DOL CN          1,948.8      (15.3)     363.2
DOLLARAMA INC     DLMAF US        1,948.8      (15.3)     363.2
DOLLARAMA INC     DR3 GR          1,948.8      (15.3)     363.2
DOLLARAMA INC     DOLEUR EU       1,948.8      (15.3)     363.2
DOLLARAMA INC     DR3 TH          1,948.8      (15.3)     363.2
DOMINO'S PIZZA    EZV TH            816.2   (2,765.3)     194.1
DOMINO'S PIZZA    EZV GR            816.2   (2,765.3)     194.1
DOMINO'S PIZZA    DPZ US            816.2   (2,765.3)     194.1
DUN & BRADSTREET  DB5 GR          2,301.0     (857.3)     (71.7)
DUN & BRADSTREET  DB5 TH          2,301.0     (857.3)     (71.7)
DUN & BRADSTREET  DNB US          2,301.0     (857.3)     (71.7)
DUN & BRADSTREET  DNB1EUR EU      2,301.0     (857.3)     (71.7)
DUNKIN' BRANDS G  2DB GR          3,139.3     (174.1)     157.8
DUNKIN' BRANDS G  DNKN US         3,139.3     (174.1)     157.8
DUNKIN' BRANDS G  2DB TH          3,139.3     (174.1)     157.8
DUNKIN' BRANDS G  DNKNEUR EU      3,139.3     (174.1)     157.8
ERIN ENERGY CORP  ERN SJ            229.5     (359.3)    (310.8)
EVERI HOLDINGS I  EVRI US         1,425.6     (123.8)      (5.1)
EVERI HOLDINGS I  G2C TH          1,425.6     (123.8)      (5.1)
EVERI HOLDINGS I  G2C GR          1,425.6     (123.8)      (5.1)
EVERI HOLDINGS I  EVRIEUR EU      1,425.6     (123.8)      (5.1)
FERRELLGAS-LP     FEG GR          1,705.0     (793.3)    (272.3)
FERRELLGAS-LP     FGP US          1,705.0     (793.3)    (272.3)
FIFTH STREET ASS  FSAM US           141.6      (33.5)       -
FIFTH STREET ASS  7FS TH            141.6      (33.5)       -
FORESCOUT TECHNO  FSCT US           164.3      (65.8)      (9.0)
FORESCOUT TECHNO  F1O GR            164.3      (65.8)      (9.0)
FORESCOUT TECHNO  F1O QT            164.3      (65.8)      (9.0)
FORESCOUT TECHNO  FSCTEUR EU        164.3      (65.8)      (9.0)
GAMCO INVESTO-A   GBL US            231.0     (104.5)       -
GEN COMM-A        GC1 GR          2,063.3       (2.7)      45.3
GEN COMM-A        GNCMA US        2,063.3       (2.7)      45.3
GEN COMM-A        GNCMAEUR EU     2,063.3       (2.7)      45.3
GEN COMM-B        GNCMB US        2,063.3       (2.7)      45.3
GNC HOLDINGS INC  IGN GR          1,969.0      (24.7)     441.6
GNC HOLDINGS INC  GNC US          1,969.0      (24.7)     441.6
GNC HOLDINGS INC  IGN TH          1,969.0      (24.7)     441.6
GNC HOLDINGS INC  GNC1EUR EU      1,969.0      (24.7)     441.6
GNC HOLDINGS INC  GNC* MM         1,969.0      (24.7)     441.6
GOGO INC          GOGO US         1,362.9     (155.5)     322.8
GOGO INC          G0G GR          1,362.9     (155.5)     322.8
GREEN PLAINS PAR  GPP US             92.8      (64.3)       5.0
GREEN PLAINS PAR  8GP GR             92.8      (64.3)       5.0
H&R BLOCK INC     HRB US          1,716.6     (412.8)      51.4
H&R BLOCK INC     HRB GR          1,716.6     (412.8)      51.4
H&R BLOCK INC     HRB TH          1,716.6     (412.8)      51.4
H&R BLOCK INC     HRBEUR EU       1,716.6     (412.8)      51.4
HCA HEALTHCARE I  2BH GR         35,731.0   (5,066.0)   3,837.0
HCA HEALTHCARE I  HCA US         35,731.0   (5,066.0)   3,837.0
HCA HEALTHCARE I  2BH TH         35,731.0   (5,066.0)   3,837.0
HCA HEALTHCARE I  2BH QT         35,731.0   (5,066.0)   3,837.0
HCA HEALTHCARE I  HCAEUR EU      35,731.0   (5,066.0)   3,837.0
HELIOS & MATHESO  QCLN QT            17.5      (24.1)     (33.9)
HORTONWORKS INC   HDP US            211.4      (51.1)     (31.0)
HORTONWORKS INC   14K GR            211.4      (51.1)     (31.0)
HORTONWORKS INC   14K QT            211.4      (51.1)     (31.0)
HORTONWORKS INC   HDPEUR EU         211.4      (51.1)     (31.0)
HP COMPANY-BDR    HPQB34 BZ      32,913.0   (3,408.0)     (94.0)
HP INC            HPQ* MM        32,913.0   (3,408.0)     (94.0)
HP INC            HPQ US         32,913.0   (3,408.0)     (94.0)
HP INC            7HP TH         32,913.0   (3,408.0)     (94.0)
HP INC            7HP GR         32,913.0   (3,408.0)     (94.0)
HP INC            HPQ TE         32,913.0   (3,408.0)     (94.0)
HP INC            HPQ CI         32,913.0   (3,408.0)     (94.0)
HP INC            HPQ SW         32,913.0   (3,408.0)     (94.0)
HP INC            HWP QT         32,913.0   (3,408.0)     (94.0)
HP INC            HPQCHF EU      32,913.0   (3,408.0)     (94.0)
HP INC            HPQUSD EU      32,913.0   (3,408.0)     (94.0)
HP INC            HPQUSD SW      32,913.0   (3,408.0)     (94.0)
HP INC            HPQEUR EU      32,913.0   (3,408.0)     (94.0)
IDEXX LABS        IDXX US         1,669.3      (48.4)     (53.8)
IDEXX LABS        IX1 GR          1,669.3      (48.4)     (53.8)
IDEXX LABS        IX1 TH          1,669.3      (48.4)     (53.8)
IDEXX LABS        IDXX AV         1,669.3      (48.4)     (53.8)
IMMUNOGEN INC     IMU GR            225.7     (111.3)     133.3
IMMUNOGEN INC     IMGN US           225.7     (111.3)     133.3
IMMUNOGEN INC     IMU TH            225.7     (111.3)     133.3
IMMUNOGEN INC     IMU QT            225.7     (111.3)     133.3
IMMUNOGEN INC     IMGNEUR EU        225.7     (111.3)     133.3
IMMUNOMEDICS INC  IMMU US           153.4      (67.4)     (52.0)
IMMUNOMEDICS INC  IM3 GR            153.4      (67.4)     (52.0)
IMMUNOMEDICS INC  IM3 TH            153.4      (67.4)     (52.0)
IMMUNOMEDICS INC  IM3 QT            153.4      (67.4)     (52.0)
INNOVIVA INC      INVA US           391.0     (223.0)     187.6
INNOVIVA INC      HVE GR            391.0     (223.0)     187.6
INNOVIVA INC      INVAEUR EU        391.0     (223.0)     187.6
INSPIRED ENTERTA  INSE US           219.0       (2.3)       2.0
INSTRUCTURE INC   INST US           135.5      (10.9)     (24.0)
INSTRUCTURE INC   1IN GR            135.5      (10.9)     (24.0)
IRONWOOD PHARMAC  I76 GR            625.1      (17.6)     249.6
IRONWOOD PHARMAC  IRWD US           625.1      (17.6)     249.6
IRONWOOD PHARMAC  IRWDEUR EU        625.1      (17.6)     249.6
JACK IN THE BOX   JBX GR          1,228.4     (388.0)    (122.7)
JACK IN THE BOX   JACK US         1,228.4     (388.0)    (122.7)
JACK IN THE BOX   JACK1EUR EU     1,228.4     (388.0)    (122.7)
JUST ENERGY GROU  JE US           1,276.8     (268.4)    (183.6)
JUST ENERGY GROU  1JE GR          1,276.8     (268.4)    (183.6)
JUST ENERGY GROU  JE CN           1,276.8     (268.4)    (183.6)
L BRANDS INC      LTD GR          7,816.0   (1,119.0)     911.0
L BRANDS INC      LTD TH          7,816.0   (1,119.0)     911.0
L BRANDS INC      LB US           7,816.0   (1,119.0)     911.0
L BRANDS INC      LBEUR EU        7,816.0   (1,119.0)     911.0
L BRANDS INC      LB* MM          7,816.0   (1,119.0)     911.0
L BRANDS INC      LTD QT          7,816.0   (1,119.0)     911.0
LAMB WESTON       LW US           2,527.8     (521.6)     321.5
LAMB WESTON       0L5 GR          2,527.8     (521.6)     321.5
LAMB WESTON       LW-WEUR EU      2,527.8     (521.6)     321.5
LAMB WESTON       0L5 TH          2,527.8     (521.6)     321.5
LAMB WESTON       0L5 QT          2,527.8     (521.6)     321.5
LANTHEUS HOLDING  LNTH US           281.0      (77.9)      90.5
LANTHEUS HOLDING  0L8 GR            281.0      (77.9)      90.5
LIVEXLIVE MEDIA   LIVX US             4.1       (3.9)      (7.5)
MCDONALDS - BDR   MCDC34 BZ      32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MDO TH         32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MCD TE         32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MDO GR         32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MCD* MM        32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MCD US         32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MCD SW         32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MCD CI         32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MDO QT         32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MCDCHF EU      32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MCDUSD EU      32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MCDUSD SW      32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MCDEUR EU      32,559.6   (3,477.6)   1,050.1
MCDONALDS CORP    MCD AV         32,559.6   (3,477.6)   1,050.1
MCDONALDS-CEDEAR  MCD AR         32,559.6   (3,477.6)   1,050.1
MDC PARTNERS-A    MDCA US         1,617.8     (328.8)    (220.3)
MDC PARTNERS-A    MD7A GR         1,617.8     (328.8)    (220.3)
MDC PARTNERS-A    MDCAEUR EU      1,617.8     (328.8)    (220.3)
MEDLEY MANAGE-A   MDLY US           135.5      (11.6)      35.7
MICHAELS COS INC  MIK US          2,306.1   (1,732.8)     482.5
MICHAELS COS INC  MIM GR          2,306.1   (1,732.8)     482.5
MIRAGEN THERAPEU  MGEN US            47.1       39.0       39.9
MONEYGRAM INTERN  MGI US          4,546.1     (184.0)     (66.1)
MONEYGRAM INTERN  9M1N GR         4,546.1     (184.0)     (66.1)
MONEYGRAM INTERN  9M1N TH         4,546.1     (184.0)     (66.1)
MONEYGRAM INTERN  MGIEUR EU       4,546.1     (184.0)     (66.1)
MOODY'S CORP      DUT GR          8,304.9     (156.8)     296.2
MOODY'S CORP      MCO US          8,304.9     (156.8)     296.2
MOODY'S CORP      DUT TH          8,304.9     (156.8)     296.2
MOODY'S CORP      MCOEUR EU       8,304.9     (156.8)     296.2
MOODY'S CORP      DUT QT          8,304.9     (156.8)     296.2
MOSAIC A-CLASS A  MOSC US             0.6       (0.0)      (0.0)
MOSAIC ACQUISITI  MOSC/U US           0.6       (0.0)      (0.0)
MOTOROLA SOLUTIO  MTLA GR         8,618.0     (818.0)     773.0
MOTOROLA SOLUTIO  MTLA TH         8,618.0     (818.0)     773.0
MOTOROLA SOLUTIO  MSI US          8,618.0     (818.0)     773.0
MOTOROLA SOLUTIO  MOT TE          8,618.0     (818.0)     773.0
MOTOROLA SOLUTIO  MSI1EUR EU      8,618.0     (818.0)     773.0
MSG NETWORKS- A   MSGN US           819.5     (902.7)     193.1
MSG NETWORKS- A   1M4 GR            819.5     (902.7)     193.1
MSG NETWORKS- A   1M4 TH            819.5     (902.7)     193.1
MSG NETWORKS- A   MSGNEUR EU        819.5     (902.7)     193.1
NATHANS FAMOUS    NATH US            84.5      (60.4)      63.8
NATHANS FAMOUS    NFA GR             84.5      (60.4)      63.8
NATIONAL CINEMED  XWM GR          1,153.4      (61.9)      70.0
NATIONAL CINEMED  NCMI US         1,153.4      (61.9)      70.0
NATIONAL CINEMED  NCMIEUR EU      1,153.4      (61.9)      70.0
NAVISTAR INTL     IHR GR          6,080.0   (4,923.0)     767.0
NAVISTAR INTL     NAV US          6,080.0   (4,923.0)     767.0
NAVISTAR INTL     IHR TH          6,080.0   (4,923.0)     767.0
NEW ENG RLTY-LP   NEN US            237.8      (32.4)       -
NXCHAIN INC       NXCN US             0.0       (0.3)      (0.3)
NYMOX PHARMACEUT  NYMX US             1.3       (0.7)      (0.7)
ONCOMED PHARMACE  OMED US           120.5      (62.2)      82.0
PAPA JOHN'S INTL  PZZA US           550.9      (39.4)      29.5
PAPA JOHN'S INTL  PP1 GR            550.9      (39.4)      29.5
PHILIP MORRIS IN  PM1EUR EU      41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  PMI SW         41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  PM1 TE         41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  4I1 TH         41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  PM1CHF EU      41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  4I1 GR         41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  PM US          41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  PM FP          41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  PM1 EU         41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  PMI1 IX        41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  PMI EB         41,951.0   (9,633.0)   2,345.0
PHILIP MORRIS IN  4I1 QT         41,951.0   (9,633.0)   2,345.0
PINNACLE ENTERTA  PNK US          3,926.3     (343.8)     (90.2)
PINNACLE ENTERTA  65P GR          3,926.3     (343.8)     (90.2)
PLANET FITNESS-A  PLNT US         1,366.0     (139.6)      49.0
PLANET FITNESS-A  3PL TH          1,366.0     (139.6)      49.0
PLANET FITNESS-A  3PL GR          1,366.0     (139.6)      49.0
PLANET FITNESS-A  3PL QT          1,366.0     (139.6)      49.0
PLANET FITNESS-A  PLNT1EUR EU     1,366.0     (139.6)      49.0
PROS HOLDINGS IN  PH2 GR            292.6      (35.4)     105.8
PROS HOLDINGS IN  PRO US            292.6      (35.4)     105.8
QUANTUM CORP      QNT2 GR           211.2     (124.3)     (48.3)
QUANTUM CORP      QNT1 TH           211.2     (124.3)     (48.3)
QUANTUM CORP      QTM US            211.2     (124.3)     (48.3)
QUANTUM CORP      QTM1EUR EU        211.2     (124.3)     (48.3)
REATA PHARMACE-A  RETA US           160.4     (132.4)     108.2
REATA PHARMACE-A  2R3 GR            160.4     (132.4)     108.2
REATA PHARMACE-A  RETAEUR EU        160.4     (132.4)     108.2
REGAL ENTERTAI-A  RGC US          2,672.2     (855.2)     (59.1)
REGAL ENTERTAI-A  RETA GR         2,672.2     (855.2)     (59.1)
REGAL ENTERTAI-A  RGC* MM         2,672.2     (855.2)     (59.1)
REGAL ENTERTAI-A  RGCEUR EU       2,672.2     (855.2)     (59.1)
REMARK HOLD INC   3SWN GR           109.7       (9.4)     (58.2)
REMARK HOLD INC   MARK US           109.7       (9.4)     (58.2)
REMARK HOLD INC   MARKEUR EU        109.7       (9.4)     (58.2)
RESOLUTE ENERGY   R21 GR            792.3      (73.8)    (109.3)
RESOLUTE ENERGY   REN US            792.3      (73.8)    (109.3)
RESOLUTE ENERGY   RENEUR EU         792.3      (73.8)    (109.3)
RESTORATION ROBO  0RR TH             16.0      (14.0)      (7.5)
RESTORATION ROBO  HAIREUR EU         16.0      (14.0)      (7.5)
REVLON INC-A      REV US          3,167.8     (701.9)     241.5
REVLON INC-A      RVL1 GR         3,167.8     (701.9)     241.5
REVLON INC-A      RVL1 TH         3,167.8     (701.9)     241.5
REVLON INC-A      REVEUR EU       3,167.8     (701.9)     241.5
RH                RH US           1,801.6      (25.3)     219.2
RH                RS1 GR          1,801.6      (25.3)     219.2
RH                RH* MM          1,801.6      (25.3)     219.2
RH                RHEUR EU        1,801.6      (25.3)     219.2
ROKU INC          ROKU US           225.5      (42.8)      52.0
ROKU INC          R35 GR            225.5      (42.8)      52.0
ROKU INC          ROKUEUR EU        225.5      (42.8)      52.0
ROKU INC          R35 QT            225.5      (42.8)      52.0
ROKU INC          R35 TH            225.5      (42.8)      52.0
ROSETTA STONE IN  RST US            196.8       (1.4)     (58.1)
ROSETTA STONE IN  RS8 GR            196.8       (1.4)     (58.1)
ROSETTA STONE IN  RS8 TH            196.8       (1.4)     (58.1)
ROSETTA STONE IN  RST1EUR EU        196.8       (1.4)     (58.1)
RR DONNELLEY & S  DLLN GR         3,956.7     (163.0)     740.3
RR DONNELLEY & S  RRD US          3,956.7     (163.0)     740.3
RR DONNELLEY & S  DLLN TH         3,956.7     (163.0)     740.3
RR DONNELLEY & S  RRDEUR EU       3,956.7     (163.0)     740.3
RYERSON HOLDING   RYI US          1,817.3      (14.4)     731.7
RYERSON HOLDING   7RY GR          1,817.3      (14.4)     731.7
SALLY BEAUTY HOL  SBH US          2,123.1     (363.6)     595.9
SALLY BEAUTY HOL  S7V GR          2,123.1     (363.6)     595.9
SANCHEZ ENERGY C  SN US           2,240.1      (90.4)     (43.2)
SANCHEZ ENERGY C  SN* MM          2,240.1      (90.4)     (43.2)
SANCHEZ ENERGY C  13S GR          2,240.1      (90.4)     (43.2)
SANCHEZ ENERGY C  13S TH          2,240.1      (90.4)     (43.2)
SANCHEZ ENERGY C  SNEUR EU        2,240.1      (90.4)     (43.2)
SAUDI AMERICAN H  SAHN US             0.0       (2.6)      (2.6)
SBA COMM CORP     4SB GR          7,300.5   (2,257.8)    (698.6)
SBA COMM CORP     SBAC US         7,300.5   (2,257.8)    (698.6)
SBA COMM CORP     SBJ TH          7,300.5   (2,257.8)    (698.6)
SBA COMM CORP     SBACEUR EU      7,300.5   (2,257.8)    (698.6)
SCIENTIFIC GAM-A  TJW GR          7,062.4   (1,976.5)     554.8
SCIENTIFIC GAM-A  SGMS US         7,062.4   (1,976.5)     554.8
SEARS HOLDINGS    SEE GR          8,193.0   (4,007.0)  (1,112.0)
SEARS HOLDINGS    SEE TH          8,193.0   (4,007.0)  (1,112.0)
SEARS HOLDINGS    SHLD US         8,193.0   (4,007.0)  (1,112.0)
SEARS HOLDINGS    SEE QT          8,193.0   (4,007.0)  (1,112.0)
SEARS HOLDINGS    SHLDEUR EU      8,193.0   (4,007.0)  (1,112.0)
SIGA TECH INC     SIGA US           148.7     (312.8)      27.9
SILVER SPRING NE  SSNI US           316.5      (39.0)     (14.9)
SILVER SPRING NE  9SI GR            316.5      (39.0)     (14.9)
SILVER SPRING NE  9SI TH            316.5      (39.0)     (14.9)
SILVER SPRING NE  SSNIEUR EU        316.5      (39.0)     (14.9)
SIRIUS XM HOLDIN  SIRI US         8,652.4   (1,050.1)  (2,186.3)
SIRIUS XM HOLDIN  RDO TH          8,652.4   (1,050.1)  (2,186.3)
SIRIUS XM HOLDIN  RDO GR          8,652.4   (1,050.1)  (2,186.3)
SIRIUS XM HOLDIN  SIRIEUR EU      8,652.4   (1,050.1)  (2,186.3)
SIRIUS XM HOLDIN  SIRI AV         8,652.4   (1,050.1)  (2,186.3)
SIX FLAGS ENTERT  SIX US          2,528.3      (67.7)     (70.3)
SIX FLAGS ENTERT  6FE GR          2,528.3      (67.7)     (70.3)
SIX FLAGS ENTERT  SIXEUR EU       2,528.3      (67.7)     (70.3)
SOLARWINDOW TECH  WNDW US             0.8       (3.6)       0.5
SOLARWINDOW TECH  2N0N GR             0.8       (3.6)       0.5
SONIC CORP        SONC US           561.7     (201.8)      30.6
SONIC CORP        SO4 GR            561.7     (201.8)      30.6
SONIC CORP        SONCEUR EU        561.7     (201.8)      30.6
STRAIGHT PATH-B   STRP US            10.1      (20.3)     (13.5)
STRAIGHT PATH-B   5I0 GR             10.1      (20.3)     (13.5)
SYNTEL INC        SYNT US           461.0      (63.6)     142.3
SYNTEL INC        SYE GR            461.0      (63.6)     142.3
SYNTEL INC        SYE TH            461.0      (63.6)     142.3
SYNTEL INC        SYNT1EUR EU       461.0      (63.6)     142.3
TAILORED BRANDS   TLRD US         2,111.3      (15.0)     735.6
TAILORED BRANDS   WRMA GR         2,111.3      (15.0)     735.6
TAILORED BRANDS   TLRD* MM        2,111.3      (15.0)     735.6
TAUBMAN CENTERS   TU8 GR          4,108.0     (148.8)       -
TAUBMAN CENTERS   TCO US          4,108.0     (148.8)       -
TINTRI INC        TNTR US           123.7      (48.5)      23.8
TOWN SPORTS INTE  CLUB US           230.9      (99.7)      (4.1)
TRANSDIGM GROUP   T7D GR          9,975.7   (2,951.2)   1,262.6
TRANSDIGM GROUP   TDG US          9,975.7   (2,951.2)   1,262.6
TRANSDIGM GROUP   TDGCHF EU       9,975.7   (2,951.2)   1,262.6
TRANSDIGM GROUP   T7D QT          9,975.7   (2,951.2)   1,262.6
TRANSDIGM GROUP   TDGEUR EU       9,975.7   (2,951.2)   1,262.6
ULTRA PETROLEUM   UPL US          1,862.1   (1,257.8)    (157.3)
ULTRA PETROLEUM   UPL1EUR EU      1,862.1   (1,257.8)    (157.3)
ULTRA PETROLEUM   UPM1 GR         1,862.1   (1,257.8)    (157.3)
UNISYS CORP       UISCHF EU       2,296.9   (1,649.9)     340.6
UNISYS CORP       UISEUR EU       2,296.9   (1,649.9)     340.6
UNISYS CORP       UIS US          2,296.9   (1,649.9)     340.6
UNISYS CORP       UIS1 SW         2,296.9   (1,649.9)     340.6
UNISYS CORP       USY1 TH         2,296.9   (1,649.9)     340.6
UNISYS CORP       USY1 GR         2,296.9   (1,649.9)     340.6
UNITI GROUP INC   UNIT US         4,292.2   (1,052.9)       -
UNITI GROUP INC   8XC GR          4,292.2   (1,052.9)       -
VALVOLINE INC     VVV US          1,915.0     (117.0)     312.0
VALVOLINE INC     0V4 GR          1,915.0     (117.0)     312.0
VALVOLINE INC     VVVEUR EU       1,915.0     (117.0)     312.0
VECTOR GROUP LTD  VGR GR          1,409.9     (318.2)     431.7
VECTOR GROUP LTD  VGR US          1,409.9     (318.2)     431.7
VECTOR GROUP LTD  VGR QT          1,409.9     (318.2)     431.7
VERISIGN INC      VRS TH          2,908.4   (1,229.9)     870.5
VERISIGN INC      VRS GR          2,908.4   (1,229.9)     870.5
VERISIGN INC      VRSN US         2,908.4   (1,229.9)     870.5
VERISIGN INC      VRSNEUR EU      2,908.4   (1,229.9)     870.5
VIEWRAY INC       VRAY US            88.1      (26.6)      27.9
VIEWRAY INC       6L9 GR             88.1      (26.6)      27.9
VIEWRAY INC       VRAYEUR EU         88.1      (26.6)      27.9
WEIGHT WATCHERS   WTW US          1,315.5   (1,080.7)     (12.7)
WEIGHT WATCHERS   WW6 GR          1,315.5   (1,080.7)     (12.7)
WEIGHT WATCHERS   WW6 TH          1,315.5   (1,080.7)     (12.7)
WEIGHT WATCHERS   WTWEUR EU       1,315.5   (1,080.7)     (12.7)
WEIGHT WATCHERS   WW6 QT          1,315.5   (1,080.7)     (12.7)
WIDEOPENWEST INC  WOW US          3,038.4     (291.2)     (28.9)
WIDEOPENWEST INC  WU5 GR          3,038.4     (291.2)     (28.9)
WIDEOPENWEST INC  WOW1EUR EU      3,038.4     (291.2)     (28.9)
WINGSTOP INC      WING US           121.1      (57.7)      (2.1)
WINGSTOP INC      EWG GR            121.1      (57.7)      (2.1)
WINMARK CORP      WINA US            47.2      (39.4)      12.5
WINMARK CORP      GBZ GR             47.2      (39.4)      12.5
WORKIVA INC       WK US             155.6      (14.5)     (12.1)
WORKIVA INC       0WKA GR           155.6      (14.5)     (12.1)
WORKIVA INC       WKEUR EU          155.6      (14.5)     (12.1)
YRC WORLDWIDE IN  YRCW US         1,701.6     (403.7)     226.5
YRC WORLDWIDE IN  YEL1 GR         1,701.6     (403.7)     226.5
YRC WORLDWIDE IN  YEL1 TH         1,701.6     (403.7)     226.5
YRC WORLDWIDE IN  YRCWEUR EU      1,701.6     (403.7)     226.5
YUM! BRANDS INC   YUM US          5,454.0   (6,121.0)     596.0
YUM! BRANDS INC   TGR GR          5,454.0   (6,121.0)     596.0
YUM! BRANDS INC   TGR TH          5,454.0   (6,121.0)     596.0
YUM! BRANDS INC   YUMEUR EU       5,454.0   (6,121.0)     596.0
YUM! BRANDS INC   TGR QT          5,454.0   (6,121.0)     596.0
YUM! BRANDS INC   YUMCHF EU       5,454.0   (6,121.0)     596.0
YUM! BRANDS INC   YUM SW          5,454.0   (6,121.0)     596.0
YUM! BRANDS INC   YUMUSD SW       5,454.0   (6,121.0)     596.0
YUM! BRANDS INC   YUMUSD EU       5,454.0   (6,121.0)     596.0


                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.  
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman,
Editors.

Copyright 2017.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
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                   *** End of Transmission ***