TCR_Public/180223.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Friday, February 23, 2018, Vol. 22, No. 53

                            Headlines

127 EAST CENTRE: Taps Zazella & Singer as Legal Counsel
21 MAIN ST: Hires Bretta Law Advisors as Counsel
471 HAWORTH AVE: Hires Prominent Properties as Realtor
5TH & OLNEY: Taps Bielli & Klauder as Legal Counsel
8281 MERRILL ROAD: Wants Solicitation Period Extended to Feb. 26

8341 BEECHCRAFT: Hires Coon & Cole as Attorney
ACCULAB GROUP: Taps Willis & Wilkins as Legal Counsel
ACHAOGEN INC: Point72 Asset Has 3.5% Stake as of Dec. 31
ACHAOGEN INC: Polar Capital Holds 4.4% Stake as of Dec. 31
ACHAOGEN INC: Venrock Partners Has 4.1% Stake as of Dec. 31

ACOSTA INC: Bank Debt Trades at 12.25% Off
ADAMIS PHARMACEUTICALS: Perceptive No Longer Owns Shares
ADVANCED SOLIDS: Court Approves Disclosure Statement
ADVANCED SOLIDS: Proposes Sale of Trailers and Trucks
ADVANCED SOLIDS: Selling Otis Water Coop Membership Account for $5K

ALEXANDER ROESER: Proposed $857K Sale of Kirkland Property Approved
AMEJ CORPORATION: Case Summary & 8 Unsecured Creditors
AMERICANN INC: Delays Dec. 31 Form 10-Q
AMERICANN INC: Will Raise $10 Million Through Stock Offering
ANADARKO PETROLEUM: Egan-Jones Hikes Sr. Unsecured Ratings to BB+

AQUARIUS LAND: Hires Gabriel Liberman APC as Bankruptcy Counsel
ARIEL PROPERTIES: Hires Raymond H. Aver as Counsel
ARMSTRONG ENERGY: Plan Declared Effective
AVANTI COMMUNICATIONS: Chapter 15 Case Summary
AYTU BIOSCIENCE: Armistice Capital Has 9.9% Stake as of Dec. 31

AYTU BIOSCIENCE: Manchester Management Has 4% Stake as of Dec. 31
B52 MEDIA: Sets Sales Procedures for Domain Names
BILLNAT CORPORATION: Seeks Appointment of a Successor CRO
BON-TON STORES: Brigade No Longer Holds Equity Stake
BON-TON STORES: Cetus & Contrarian Join Second Lien Noteholders

BON-TON STORES: Hires AlixPartners as Financial Advisor
BON-TON STORES: Hires KPMG LLP as Auditor
BON-TON STORES: Hires Paul Weiss as Attorney
BON-TON STORES: Hires PJT Partners as Investment Banker
BON-TON STORES: Hires Young Conaway as Co-counsel

BRISTOW GROUP: S&P Affirms 'B' CCR & Rates New $300MM Notes 'B+'
CADIZ INC: Nokomis Capital Holds 9.9% Stake as of Dec. 31
CADIZ INC: Odey Asset Management Owns 5.5% Stake as of Dec. 31
CALMARE THERAPEUTICS: Joseph Finley Has 4.9% Stake as of Dec. 31
CAMBER ENERGY: Helmers' Stake Down to 0.017% as of Dec. 31

CAMBER ENERGY: Incurs $9.1 Million Net Loss in Third Quarter
CAPTAIN NEMOS: Taps Gudeman & Associates as Legal Counsel
CAROL ROSE: Oakley Buying 2014 Bloomer 6 Horse Trailer for $60K
CENGAGE LEARNING: S&P Lowers CCR to 'B-', Outlook Stable
CENGAGE: Bank Debt Trades at 6.84% Off

CHARLOTTE OLYMPIA: US Affiliates File Bankruptcy, to Sell Assets
CLIFFORD CABABE: Selling Branchburg Property to Fund Plan
COBALT INT'L: Amends Reorg Plan, Plan Hearing Set for March 30
COBALT INT'L: US Trustee, et al., Object to Disclosure Statement
COCRYSTAL PHARMA: Settles Note Disputes with Daniel Fisher

COMPLETION INDUSTRIAL: Sets Sale Procedures for Assets
COMSTOCK RESOURCES: Van Den Berg Has 12.3% Stake as of Dec. 31
CONCORDIA HEALTHCARE: Bank Debt Trades at 10.25% Off
CORNERSTONE HOSPITALITY: Taps Tarbox Law as Legal Counsel
CRAPP FARMS: Proposes a Live Auction of Grant Farm Property

CRAPP FARMS: Proposes an April 3 Live Auction of Farm Equipment
CYANCO INTERMEDIATE: S&P Assigns 'B' CCR, Outlook Stable
DAVID'S BRIDAL: Bank Debt Trades at 13.75% Off
DELCATH SYSTEMS: Renaissance No Longer a Shareholder as of Dec. 29
DEXTERA SURGICAL: Broadfin Capital No Longer Owns Common Shares

DEXTERA SURGICAL: Camber Capital No Longer a Shareholder
DIODES INC: Egan-Jones Hikes FC Sr. Unsecured Rating to BB
DONCASTERS FINANCE: Bank Debt Trades at 4.33% Off
DRONE USA: Reports $1.30 Million Net Loss for First Quarter
ENVIRO-SAFE: $9.5K Sale of Scissor Lift to Menke Approved

EXCO RESOURCES: Sec. 341 Creditors Meeting Slated for Feb. 22
FIRST QUANTUM: Fitch Gives B(EXP) Rating to New Notes Due 2024/2026
FIRST RIVER: Hires Chipman Brown Cicero & Cole LLP as Co-Counsel
FREEDOM HOLDING: Incurs $13.1 Million Net Loss in Third Quarter
FUSION TELECOMMUNICATIONS: S&P Assigns 'B' CCR, Outlook Negative

GENERAL NUTRITION: Bank Debt Trades at 2.06% Off
GETTY IMAGES: Bank Debt Trades at 5.83% Off
GFL ENVIRONMENTAL: S&P Affirms 'B' CCR & Rates New Unsec. Notes B-
GIBSON BRANDS: S&P Lowers CCR to 'CCC-' on Liquidity Shortfall
GILDED AGE: Unsecureds to Get Full Payment Over 36 Months

GLYECO INC: Alla Pasternack Stake Down to 2.1% as of Dec. 31
GORDON'S GLASS: Hires Hayden, Miller, Nelson & Yoder as Accountants
GREAT FALLS DIOCESE: Hanson Buying Billings Property for $295K
GREATER BRUNSWICK SCHOOL: S&P Withdraws B Rating on 2014A/B Bonds
GREEN PLAINS: Egan-Jones Lowers Commercial Paper Ratings to B

GULF FINANCE: Bank Debt Trades at 9.17% Off
HBCU PROPERTIES: Unsecureds to Get 100% Over 60 Months
HHGREGG INC: Solas No Longer Holds Equity Stake
HOPE INDUSTRIES: Taps DelCotto Law Group as Legal Counsel
INFINERA CORP: Egan-Jones Lowers Sr. Unsecured Ratings to 'B+'

IRON COUNTY HOSPITAL: Chapter 9 Case Summary & Top 20 Creditors
JEFFREY BERGER: $5M Sale of Wibaux Property to Pierces Approved
JOLIVETTE HAULING: Online Auction of Personal Property Approved
KARON RICHARD: Sale of Waynesville Property Approved
KINGMAN FARMS: Taps Ghandi Deeter as Legal Counsel

LAKESHORE PROPERTIES: To Sell Ranch to Pay Loans
LIONSHEAD HOSPITALITY: Taps Tarbox Law as Legal Counsel
LORETTA'S HOME: March 21 Plan Confirmation Hearing
LSCS HOLDINGS: S&P Assigns 'B' Corp. Credit Rating, Outlook Stable
LUCKY DRAGON LP: Case Summary & 20 Largest Unsecured Creditors

M&K WALKER: Plan and Disclosures Hearing Set for March 26
MAC ACQUISITION: Romano's Macaroni Grill Exits Chapter 11
MANITOWOC CO: Egan-Jones Hikes Senior Unsecured Ratings to B+
MASSENGILL INVESTMENTS: Voluntary Chapter 11 Case Summary
MBW FUTNITURE: Taps Scott B. Riddle as Legal Counsel

MERRIMACK PHARMACEUTICALS: Consonance No Longer a Shareholder
MERRIMACK PHARMACEUTICALS: TIAA-CREF Cuts Stake to 4.1%
MICHELE MAYER: Has $325K Offer for Visalia Property
MONEYONMOBILE INC: Delays Dec. 31 Form 10-Q
MOUNTAIN CRANE: Hires GC Associates as Special Bankruptcy Counsel

NATIONS FIRST: Hires Felderstein Fitzgerald as Bankruptcy Counsel
NATURE'S BOUNTY: Bank Debt Trades at 2.92% Off
NETFLIX INC: S&P Alters Outlook to Positive & Affirms 'B+' CCR
NEW ATHENS: Hires Carmody MacDonald PC as Counsel
NEW MILLENNIUM: S&P Affirms 'CCC+' CCR, Outlook Remains Negative

NINER INC: Emersion Buying All Assets for $3 Million
OLD FIREHOUSE: Case Summary & 3 Unsecured Creditors
OPTIMAL HEALTH: March 20 Plan and Disclosure Statement Hearing
OTS CAPITAL: DiChario Buying All Assets for $1.75 Million
PEACOCK DEVELOPMENT: Case Summary & 6 Unsecured Creditors

PHASERX INC: Procedures for De Minimis Assets Sale/Abandonment OK'd
PLANDAI BIOTECHNOLOGY: Black Mountain Has 9.7% Stake as of Dec. 31
PRECIPIO INC: Leviston Resources Has 6% Stake as of Feb. 12
PREMIER EXHIBITIONS: Court Names C. Edward Dobbs as Mediator
PRINCESS POLLY: Plan Disclosures Hearing to Continue for 30 Days

PRIORIA ROBOTICS: Taps Stichter Riedel as Legal Counsel
PS HOLDCO: S&P Assigns 'B+' Corp. Credit Rating, Outlook Stable
PUERTO RICO: PREPA Can Borrow $300-Mil. Emergency Loan
PURADYN FILTER: Glenhill No Longer Owns Shares as of Dec. 31
RAMLA USA: Taps Restaurant Realty as Broker

RAMON LOPEZ: $1.8M Sale of Stockton Property to Mora/Aguilera OK'd
RAND LOGISTICS: GMT Capital Has 6.5% Stake as of Dec. 29
RANGER TRANSPORT: Has Until March 7 to File Plan & Disclosures
RBW SD INC: Taps Simpson Financial Group as Accountant
RBW SD INC: Taps Steel Away Enterprises as Security Consultant

SABRE GLBL: S&P Rates New $1.881BB Senior Secured Loan B 'BB-'
SABRE INDUSTRIES: S&P Raises CCR to 'B', Outlook Stable
SCIENTIFIC GAMES: Fine Capital Holds 2.7% of Class A Shares
SCIENTIFIC GAMES: Nantahala Owns 3.7% of Shares as of Dec. 31
SEADRILL LTD: Bank Debt Trades at 12.25% Off

SERENITY HOMECARE: $1M Sale of Stock Interest in QHH to PHC Okayed
SERTA SIMMONS : Bank Debt Due 2023 Trades at 3.67% Off
SERTA SIMMONS: Bank Debt Due 2024 Trades at 8.75% Off
SHUTTERFLY INC: S&P Affirms 'BB-' CCR, Off CreditWatch Negative
SIGEL'S BEVERAGES: Proposes a Sale of All Assets to Twin Liquors

SIX A CORPORATION: Has Until March 5 to Exclusively File Plan
SKILLSOFT CORP: Bank Debt Trades at 3.25% Off
SOUTHWIRE CO: S&P Alters Outlook to Negative & Affirms 'BB' CCR
SOUTHWORTH CO: Hearing on Turner Falls Assets Sale Cont. to March 7
SPANISH BROADCASTING: Halcyon 9.98% Stake as of Dec. 31

SPANISH BROADCASTING: Renaissance Stake Down to 0% as of Dec. 29
SPRINT CORP: S&P Assigns 'B' Rating on New $1BB Sr. Notes Due 2026
STAR MOUNTAIN: Case Summary & 20 Largest Unsecured Creditors
STEWART DUDLEY: Magnify's Sale of 3 Panama City Condo Units Okayed
SUNGARD AVAILABILITY: Bank Debt Trades at 2.83% Off

SWIFT STAFFING: Voluntary Chapter 11 Case Summary
SYNCREON GROUP: Bank Debt Trades at 12.94% Off
THERMAGEM LLC: Mercantil Bank Objects to Disclosure Statement
TIMOTHY BRENNAN: Sale of Real & Personal Property Approved
TNT CRANE: Bank Debt Trades at 6.50% Off

TOPS HOLDING: S&P Cuts CCR to 'D' Amid Chapter 11 Bankruptcy Filing
TOUCHSTONE HOME: Unsecureds to Get $25,000 Over 5 Years
TOWN SPORTS: Renaissance Has 8% Equity Stake as of May 16
TOYS R US: Spokesman Debunks Report on Closure of 200 Stores
TRACY CLEMENT: Trustee Can Enter Into Lease With Meadow

TRACY JOHN CLEMENT: Trustee's Sale of Real Property Approved
TREEHOUSE FOODS: S&P Cuts CCR to 'BB-' on Weaker Operating Results
VECTRA CO: S&P Assigns 'B-' CCR & Rates First-Lien Debt 'B-'
WALL STREET THEATER: Taps R.J. Reuter as Financial Advisor
WEATHERFORD INT'L: S&P Rates New $600MM Unsec. Notes Due 2025 'B-'

WESTMORELAND COAL: Mangrove Partners Has 4.5% Stake as of Feb. 7
WINDSTREAM CORP: Bank Debt Trades at 13.03% Off
Y&K SUN: Trustee Taps NRC Realty as Marketing Agent
YU HUA LONG: Trustee Taps Payment Processing to Recover Assets
[*] A&M Promotes B. Fox as Co-Head of NA Restructuring Practice

[*] Piper Jaffray Hires Doug Lawson as Managing Director
[*] Wayne Weitz Joints H2C as Managing Director
[^] BOOK REVIEW: Lost Prophets -- An Insider's History

                            *********

127 EAST CENTRE: Taps Zazella & Singer as Legal Counsel
-------------------------------------------------------
127 Centre Street, LLC, seeks approval from the U.S. Bankruptcy
Court for the District of New Jersey to hire Zazella & Singer,
Esqs. as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; negotiate with creditors; assist in the
preparation of a plan of reorganization; and provide other legal
services related to its Chapter 11 case.

The firm received a retainer in the sum of $7,700 from personal
funds of the ex-spouse of Nicholas Fanizzi, managing member of the
Debtor.

Zazella & Singer is a "disinterested person" as defined in Section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Leonard S. Singer, Esq.
     Zazella & Singer, Esqs.
     36 Mountain View Boulevard
     Wayne, NJ 07470
     Phone: (973) 696-1700
     Telefax: (973) 696-3228
     E-mail: zsbankruptcy@gmail.com

                   About 127 Centre Street

127 Centre Street, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. N.J. Case No. 18-12180) on Feb. 2, 2018.
In the petition signed byNicholas Fanizzi, managing member, the
Debtor estimated assets and liabilities of less than $1 million.
Judge Stacey L. Meisel presides over the case.  Zazella & Singer,
Esqs., is the Debtor's counsel.



21 MAIN ST: Hires Bretta Law Advisors as Counsel
------------------------------------------------
21 Main St Restaurant Group, LLC, seeks authority from the U.S.
Bankruptcy Court for the Eastern District of Massachusetts to
employ Bretta Law Advisors, P.C., as counsel to the Debtor.

21 Main St requires Bretta Law Advisors to:

   a. provide general advice and legal services in connection
      with the continued operation of the Debtor;

   b. evaluate and prosecute of defense or potential and asserted
      claims of and against the Debtor;

   c. negotiate and file a Disclosure Statement and Plan of
      Reorganization;

   d. prepare and file motions, notices, applications,
      complaints, reports and other documents necessary or
      appropriate in the course of the bankruptcy case;

   e. represent the Debtor in all hearings, conferences, trials,
      examinations, meetings and other proceedings, whether
      judicial, administrative or informal; and

   f. provide all other services that customarily and
      appropriately handled by the Bretta Law Advisors upon
      mutual agreement.

Bretta Law Advisors will be paid at these hourly rates:

     Attorneys                $250 to $350
     Paralegals                   $125
     Support Staffs                $90

Bretta Law Advisors will be paid a retainer in the amount of
$10,000.

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

Laurel E. Bretta, a partner at Bretta Law Advisors, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Bretta Law Advisors can be reached at:

         Laurel E. Bretta, Esq.
         BRETTA LAW ADVISORS, P.C.
         77 Mystic Avenue
         Medford, MA 02155
         Telephone: (781) 395-1545
         Facsimile: (781) 395-0012
         E-mail: bglaw@lbretta.com

             About 21 Main St Restaurant Group

21 Main Restaurant Group, LLC, filed a Chapter 11 bankruptcy
petition (Bankr. E.D. Mass. Case No. 18-10488) on Feb. 14, 2018.
The Debtor hired Laurel E. Bretta, a partner at Bretta Law
Advisors, P.C., as counsel.


471 HAWORTH AVE: Hires Prominent Properties as Realtor
------------------------------------------------------
471 Haworth Ave, LLC, seeks authority from the U.S. Bankruptcy
Court for the District of New Jersey to employ Prominent Properties
Sotheby's Realty as realtor to the Debtor.

471 Haworth Ave requires Prominent Properties to market and sell
the Debtor's property located at 471 Haworth Ave, Haworth NJ.

Prominent Properties will be paid a commission of 4% of the sales
price of the property.

Karen Fusaro, sales associate of Prominent Properties Sotheby's
Realty, assured the Court that the firm is a "disinterested person"
as the term is defined in Section 101(14) of the Bankruptcy Code
and does not represent any interest adverse to the Debtor and its
estates.

Prominent Properties can be reached at:

     Karen Fusaro
     PROMINENT PROPERTIES SOTHEBY'S REALTY
     152 W Saddle River Rd.
     Saddle River, NJ 07458
     Tel: (201) 825-3600

                 About 471 Haworth Ave, LLC

471 Haworth Avenue, LLC, is a single-asset real estate LLC in the
Chapter 11 case within the meaning of Bankruptcy Code. It owns the
Property at 471 Haworth Ave., Haworth, New Jersey 07641.

471 Haworth Avenue sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 17-10165) on Jan. 4, 2017.
In the petition signed by Richard Rotonde, member, the Debtor
disclosed $2.10 million in assets and $1.46 million in
liabilities.

The case is assigned to Judge Stacey L. Meisel.

Justin M Gillman, Esq., at Gillman & Gillman, serves as the
Debtor's counsel.  Terrie O'Connor Realtors has been tapped as
realtor to market and sell the Debtor's property located at 471
Haworth Ave., Haworth, New Jersey.

No trustee or examiner has been appointed in Debtor's case, and no
Creditors' Committee has been formed.


5TH & OLNEY: Taps Bielli & Klauder as Legal Counsel
---------------------------------------------------
5th & Olney Inc. seeks approval from the U.S. Bankruptcy Court for
the Eastern District of Pennsylvania to hire Bielli & Klauder, LLC,
as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; assist in any potential sale of its assets;
negotiate with creditors; prepare a plan of reorganization; and
provide other legal services related to its Chapter 11 case.

The firm's hourly rates are:

     Thomas Bielli       Partner        $350
     David Klauder       Partner        $350
     Nella Bloom         Of Counsel     $350
     Cory Stephenson     Associate      $205
     Alyssa Carrillo     Paralegal      $150

Bielli & Klauder received a $3,000 retainer from the Debtor prior
to the petition date.

Thomas Bielli, Esq., a partner at Bielli & Klauder, disclosed in a
court filing that his firm is a "disinterested person" as defined
in Section 101(14) of the Bankruptcy Code.

Bielli & Klauder can be reached through:

         Thomas D. Bielli, Esq.
         Bielli & Klauder, LLC
         1500 Walnut Street, Suite 900
         Philadelphia, PA 19102
         Phone: (215) 642-8271
         Fax: (215) 754-4177
         E-mail: tbielli@bk-legal.com

                      About 5th & Olney Inc.

5th & Olney Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Pa. Case No. 17-18408) on Dec. 14,
2017.  At the time of the filing, the Debtor estimated assets and
liabilities of less than $500,000.  Judge Magdeline D. Coleman
presides over the case.  Bielli & Klauder, LLC, is the Debtor's
legal counsel.



8281 MERRILL ROAD: Wants Solicitation Period Extended to Feb. 26
----------------------------------------------------------------
8281 Merrill Road A, LLC, and 8281 Merrill Road C, LLC, ask the
U.S. Bankruptcy Court for the Southern District of Florida to
extend the exclusivity period for the Debtors to solicit acceptance
of the plan of reorganization through and including at least Feb.
26, 2018.

On Dec. 1, 2017, the Court entered an order granting the Debtors'
motion to extend the exclusivity period to file a plan.  The second
court order granted the second motion and extended the time for the
Debtor's exclusive right to file a plan and seek acceptances
thereof, for a period of 30 days or until Dec. 15, 2017, and Feb.
13, 2018, respectively, without prejudice.

On Dec. 15, 2017, the Debtor filed a Plan for Substantively
Consolidated Debtors and Disclosure Statement in Connection with
Chapter 11 Plan for Substantively Consolidated Debtors.

Several, if not all of the above factors for consideration support
granting requested extension of the Exclusivity Period: (1) this
case is both large and complex.  The assets and liabilities of
Debtor are in excess of millions of dollars.  Moreover, issues in
the real estate and capital market, which are known to this Court,
have added complication to this case; (2) the Debtor requires
additional time to negotiate and prepare adequate information.
Debtor continues to negotiate with creditors to advance
restructuring of its debt; (3) Debtor continues to progress toward
reorganization in good faith and has already filed both the Plan
and Disclosure Statement.

No trustee has been appointed and no party has ever alleged that
the Debtor is not proceeding in good faith; (4) the Debtors
continue to manage and maintain its Merrill Property during this
proceeding and is paying its post-petition debts; (5) the Debtor
continues to negotiate with creditors in good faith; (6) this case
has only been pending a short time for Debtor to navigate the
current, difficult real estate and credit markets; (7) the Debtor
is not seeking this extension to pressure creditors; and (8) This
bankruptcy case involves several unresolved contingencies,
including negotiations with potential claimants and analysis of the
most prudent method of maximizing value of Debtor's assets.

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

          http://bankrupt.com/misc/flsb17-17027-81.pdf

                  About 8281 Merrill Road A

8281 Merrill Road A, LLC, is a manager-managed limited liability
company with manager, Jacksonville Merrill Dealership, LLC, which
is itself managed by Daniel Rusche.  The Debtor filed a Chapter 11
bankruptcy petition (Bankr. S.D. Fla. Case No. 17-17027) on June 2,
2017.  In the petition signed by Tim O'Brien, manager, the Debtor
estimated $100,000 to $500,000 in assets and $1 million to $10
million in liabilities.  The Hon. Raymond B. Ray presides over the
case.  Messana, PA, is the Debtor's counsel.


8341 BEECHCRAFT: Hires Coon & Cole as Attorney
----------------------------------------------
8341 Beechcraft, L.L.C., seeks authority from the U.S. Bankruptcy
Court for the District of Maryland to employ Coon & Cole, LLC, as
attorney to the Debtor.

8341 Beechcraft requires Coon & Cole to:

   a. provide the Debtor with legal advice with respect to its
      powers and duties as a Debtor-in-Possession and in the
      operation of its business and management of its property;

   b. represent the Debtor in defense of proceedings to reclaim
      property or to obtain relief from the automatic stay under
      the Bankruptcy Code;

   c. prepare any necessary applications, answers, orders,
      reports and other pleadings, and appearing on the Debtor's
      behalf in proceedings instituted by or against the Debtor;

   d. assist the Debtor in the preparation of schedules,
      statements of financial affairs, and any amendments thereto
      that the Debtor may be required to file in the bankruptcy
      case;

   e. assist the Debtor in reaching an agreement with its pre-
      petition lender for the use of cash-collateral, and
      draft any related motions and orders;

   f. assist the Debtor in obtaining Debtor-in-Possession
      Financing; and draft any related documents, motions and
      orders;

   g. assist the Debtor in the formulation and preparation of a
      plan of reorganization or orderly liquidation and a
      disclosure statement, if necessary;

   h. assist the Debtor with all bankruptcy legal work;

   i. represent the Debtor in the appeal of the decision of the
      Circuit Court for Montgomery County, Maryland, Case No.
      0434180-V, should it proceed; and

   j. perform all of the legal services for the Debtor that may
      be necessary or desirable herein.

Coon & Cole will be paid at these hourly rates:

         Attorneys        $275 to $350
         Associates           $240

From the date of retention through Nov. 30, 2017, Cole & Cole
performed service and incurred expenses in the amount $7,175.40,
issued monthly statement and received payment in the ordinary
course.  As of the Petition Date, Coon & Cole had an outstanding
balance due from the Debtor in the amount of $136.36. This amount
has been written-off by Coon & Cole.

On Jan. 22, 2018, Coon & Cole was retained by Mite, LLC and the
Debtor to defend the suit of HBW Properties, Inc. d/b/a HBW Group.
Coon & Cole was also tasked with trying to resolve these matters by
out-of-court agreement, which was unsuccessful.  Coon & Cole
provided services and incurred expenses of $5,370.12 in defense of
the HBW Suit prior to filing of the Petition.  This amount has been
billed to Mite.

On Jan. 25, 2018, Coon & Cole received the additional sum of
$13,283 as well as $1,717 filing fee.

On Jan. 25, 2018, Coon & Cole received a $1,000 retainer to file
the Notice of Appeal in the matter of Tyler Service Solutions,
LLC's lien.

As set forth in the Amended Disclosure of Compensation filed with
the Court, prior to the Petition Date, Coon & Cole applied $3,206
of the Bankruptcy Retainer toward its bills for work related to the
Bankruptcy filing performed prior to the filing of the Petition,
leaving a balance in escrow in the amount of $11,077.  The filing
fee of $1,717 was paid with the filing of the Petition.

Coon & Cole will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Marc E. Shach, of counsel at Coon & Cole, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Coon & Cole can be reached at:

         Marc E. Shach, Esq.
         COON & COLE, LLC
         401 Washington Ave., Suite 501
         Towson, MD 21204
         Tel: (410) 244-8800
         E-mail: mes@cooncolelaw.com

                    About 8341 Beechcraft

Based in Gaithersburg, Maryland, 8341 Beechcraft, L.L.C., listed
itself as a single asset real estate as defined in 11 U.S.C.
Section 101(51B).  8341 Beechcraft, L.L.C., based in Gaithersburg,
MD, filed a Chapter 11 petition (Bankr. D. Md. Case No. 18-11393)
on Feb. 1, 2018.  In the petition signed by David I. Bacharach,
managing member, the Debtor estimated $1 million to $10 million in
both assets and liabilities.  The Hon. Thomas J. Catliota presides
over the case.  Marc E. Shach, Esq., at Coon & Cole, LLC, serves as
bankruptcy counsel to the Debtor.


ACCULAB GROUP: Taps Willis & Wilkins as Legal Counsel
-----------------------------------------------------
Acculab Group LLC received approval from the U.S. Bankruptcy Court
for the Western District of Texas to hire Willis & Wilkins, LLP, as
its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; assist in the formulation and implementation of a
plan of reorganization; and provide other legal services related to
its Chapter 11 case.

Willis & Wilkins will charge an hourly fee of $375 for its
services.  The Debtor has agreed to pay the firm a retainer in the
sum of $30,000.

James Wilkins, Esq., at Willis & Wilkins, disclosed in a court
filing that he has no connections with the Debtor or any of its
creditors.

Willis & Wilkins can be reached through:

         James Samuel Wilkins, Esq.
         Willis & Wilkins, LLP
         711 Navarro St Suite 711
         San Antonio, TX 78205
         Tel: 210-271-9212
         Fax: 210-271-9389
         E-mail: jwilkins@stic.net

                      About Acculab Group

Acculab Group, LLC -- http://www.acculabtx.com/-- owns a medical
and diagnostic laboratory in San Antonio, Texas.  It offers
advanced testing panels for toxicology drug testing, heart, cancer,
hormone, wellness and dozens of other advanced blood panels, as
well as allergy and pharmacogenomics (also known as DNA) for its
physician partners.

Acculab Group sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Texas Case No. 18-50302) on Feb. 8, 2018.  In the
petition signed by David Padilla, manager, the Debtor estimated
assets of less than $50,000 and liabilities of $1 million to $10
million.  Judge Ronald B. King presides over the case.  Willis &
Wilkins is the Debtor's counsel.


ACHAOGEN INC: Point72 Asset Has 3.5% Stake as of Dec. 31
--------------------------------------------------------
Point72 Asset Management, L.P., Point72 Capital Advisors, Inc., and
Steven A. Cohen disclosed in a Schedule 13G/A filed with the
Securities and Exchange Commission that as of Dec. 31, 2017, they
beneficially own 1,502,400 shares of common stock of Achaogen,
Inc., constituting 3.5 percent of the shares outstanding.

Point72 Asset Management, L.P. merged with and into Stamford Harbor
Capital, L.P., a Delaware limited partnership, on Jan. 1, 2018, at
which time Stamford Harbor, as the surviving entity, was renamed
Point72 Asset Management, L.P.  In connection with the Merger, the
investment management agreements between the Former Investment
Manager and certain funds it managed were assigned pursuant to the
Merger to Point72 Asset Management.  
  
Point72 Asset Management, Point72 Capital Advisors Inc., Cubist
Systematic Strategies, Point72 Asia (Hong Kong), and Mr. Cohen own
directly no Shares.  Pursuant to an investment management
agreement, Point72 Asset Management maintains investment and voting
power with respect to the securities held by certain investment
funds it manages.  Point72 Capital Advisors Inc. is the general
partner of Point72 Asset Management.  Pursuant to an investment
management agreement, Cubist Systematic Strategies maintains
investment and voting power with respect to the securities held by
certain investment funds it manages.  Pursuant to an investment
management agreement, Point72 Asia (Hong Kong) maintains investment
and voting power with respect to the securities held by certain
investment funds it manages.  Mr. Cohen controls each of Point72
Capital Advisors Inc., Cubist Systematic Strategies, and Point72
Asia (Hong Kong).

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

                      https://is.gd/uyEpEI

                      About Achaogen, Inc.

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

Achaogen reported a net loss of $71.22 million in 2016, a net loss
of $27.09 million in 2015, and a net loss of $20.17 million in
2014.  As of Sept. 30, 2017, Achaogen had $230.09 million in total
assets, $66.81 million in total liabilities, $10.00 million in
contingently redeemable common stock and $153.3 million in total
stockholders' equity.


ACHAOGEN INC: Polar Capital Holds 4.4% Stake as of Dec. 31
----------------------------------------------------------
Polar Capital LLP disclosed in a Schedule 13G/A filed with the
Securities and Exchange Commission that as of Dec. 31, 2017, it
beneficially owns 1,881,380 shares of common stock of Achaogen,
Inc., constituting 4.4 percent of the shares outstanding.  The
percentage is based on 42,360,929 outstanding shares of common
stock, which is the total number of shares outstanding as reported
in the Issuer's Form 10-Q for the quarterly period ended Sept. 30,
2017 on Nov. 8, 2017.  A full-text copy of the regulatory filing is
available for free at https://is.gd/zmj5bJ

                     About Achaogen, Inc.

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

Achaogen reported a net loss of $71.22 million in 2016, a net loss
of $27.09 million in 2015, and a net loss of $20.17 million in
2014.  As of Sept. 30, 2017, Achaogen had $230.09 million in total
assets, $66.81 million in total liabilities, $10.00 million in
contingently redeemable common stock and $153.3 million in total
stockholders' equity.

The Company has incurred losses and negative cash flows from
operations every year since its inception.  As of Sept. 30, 2017,
the Company had unrestricted cash, cash equivalents and short-term
investments of approximately $199.4 million and an accumulated
deficit of approximately $336.5 million.  Management expects that,
based on its current operating plans, the Company's existing cash,
cash equivalents and short-term investments as of Sept. 30, 2017
will be sufficient to fund its current planned operations for at
least the next twelve months from the issuance of these financial
statements.  Management plans to raise additional funds through
equity or debt financing arrangements, government contracts, and/or
third party collaboration funding in the future to fund its
operations, including the commercial development of plazomicin.
However, there can be no assurance that such funding sources will
be available at terms acceptable to the Company or at all.  The
Company said if it is unable to raise additional funding to meet
its working capital needs, it will be forced to delay or reduce the
scope of its research programs and/or limit or cease its
operations.


ACHAOGEN INC: Venrock Partners Has 4.1% Stake as of Dec. 31
-----------------------------------------------------------
Venrock Partners, L.P., Venrock Associates IV, L.P., Venrock
Entrepreneurs Fund IV, L.P., Venrock Partners Management, LLC,
Venrock Management IV, LLC and VEF Management IV, LLC disclosed in
a Schedule 13G/A filed with the Securities and Exchange Commission
that as of Dec. 31, 2017, they beneficially own 1,746,461 shares of
common stock of Achaogen, Inc., constituting 4.1 percent of the
shares outstanding.  The percentage is calculated based upon
42,393,609 shares of the Issuer's common stock outstanding as of
Nov. 2, 2017, as set forth in the Issuer's quarterly report on Form
10-Q filed with the SEC on Nov. 8, 2017.  

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

                      https://is.gd/QbVxrp

                       About Achaogen, Inc.

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

Achaogen reported a net loss of $71.22 million in 2016, a net loss
of $27.09 million in 2015, and a net loss of $20.17 million in
2014.  As of Sept. 30, 2017, Achaogen had $230.09 million in total
assets, $66.81 million in total liabilities, $10.00 million in
contingently redeemable common stock and $153.3 million in total
stockholders' equity.

The Company has incurred losses and negative cash flows from
operations every year since its inception.  As of Sept. 30, 2017,
the Company had unrestricted cash, cash equivalents and short-term
investments of approximately $199.4 million and an accumulated
deficit of approximately $336.5 million.  Management expects that,
based on its current operating plans, the Company's existing cash,
cash equivalents and short-term investments as of Sept. 30, 2017
will be sufficient to fund its current planned operations for at
least the next twelve months from the issuance of these financial
statements.  Management plans to raise additional funds through
equity or debt financing arrangements, government contracts, and/or
third party collaboration funding in the future to fund its
operations, including the commercial development of plazomicin.
However, there can be no assurance that such funding sources will
be available at terms acceptable to the Company or at all.  The
Company said if it is unable to raise additional funding to meet
its working capital needs, it will be forced to delay or reduce the
scope of its research programs and/or limit or cease its
operations.


ACOSTA INC: Bank Debt Trades at 12.25% Off
------------------------------------------
Participations in a syndicated loan under which Acosta Inc. is a
borrower traded in the secondary market at 87.75
cents-on-the-dollar during the week ended Friday, February 16,
2018, according                                                    
                                        to data compiled by
LSTA/Thomson Reuters MTM Pricing. This represents an increase of
0.73 percentage points from the previous week. Acosta Inc. pays 325
basis points above LIBOR to borrow under the $2.055 billion
facility. The bank loan matures on September 26, 2021. Moody's
rates the loan 'B3' and Standard & Poor's gave a 'B-' rating to the
loan. The loan is one of the biggest gainers and losers among 247
widely quoted syndicated loans with five or more bids in secondary
trading for the week ended Friday, February 16.


ADAMIS PHARMACEUTICALS: Perceptive No Longer Owns Shares
--------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, Perceptive Advisors LLC, Joseph Edelman and Perceptive
Life Sciences Master Fund, Ltd. disclosed that as of Dec. 31, 2017,
they have ceased to beneficially own shares of common stock of
Adamis Pharmaceuticals Corporation.  A full-text copy of the
regulatory filing is available for free at:

                      https://is.gd/okjhS0

                          About Adamis

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

Adamis reported a net loss applicable to common stock of $20.81
million for the year ended Dec. 31, 2016, compared to a net loss
applicable to common stock of $13.57 million for the year ended
Dec. 31, 2015.  As of Sept. 30, 2017, Adamis had $56.30 million in
total assets, $10.27 million in total liabilities and $46.03
million in total stockholders' equity.

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


ADVANCED SOLIDS: Court Approves Disclosure Statement
----------------------------------------------------
Judge Ronald B. King of the U.S. Bankruptcy Court for the Western
District of Texas has approved the first amended disclosure
statement explaining Advanced Solids Control, LLC's first amended
plan of reorganization.

The Debtor's plan proposed the sale of the Debtor's remaining
equipment and miscellaneous remaining personal property to WTF
Rentals, LLC, in full and final satisfaction of WTF Rental's
secured claim in the amount of $2,309,122 as of Nov. 30, 2017.  WTF
Rentals has also agreed to pay the Debtor additional consideration
for the equipment and other assets in the amount of $150,000 cash,
which the Debtor may use to pay allowed administrative and
unsecured creditors based on existing priorities.

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

           http://bankrupt.com/misc/txwb16-52748-228.pdf

                   About Advanced Solids Control

Advanced Solids Control, LLC, is an oilfield service company
specializing in solids control for land-based oil and gas drilling
operations.  

Advanced Solids sought Chapter 11 protection (Bankr. W.D. Tex. Case
No. 16-52748) on Dec. 2, 2016.  In the petition signed by W. Lynn
Frazier, managing member, the Debtor estimated assets of less than
$50,000 and liabilities of less than $1 million.

William R. Davis, Jr., Esq., at Langley & Banack, Inc., serves as
bankruptcy counsel to the Debtor.  Pena and Grillo PLLC is special
counsel to the Debtor.



ADVANCED SOLIDS: Proposes Sale of Trailers and Trucks
-----------------------------------------------------
Advanced Solids Control, LLC, asks the U.S. Bankruptcy Court for
the Western District of Texas to authorize the sale of the
following assets: (i) three Cargo Trailers (4D6EB1425BCO28047,
4D6EB1426BCO28123 and 4D6EB1425B CO28615) located in Carlsbad, New
Mexico to Wesley Havens for $6,000 cash ($2,000 each); (ii) three
Cargo Trailers (rough condition) located in Carlsbad, New Mexico to
Desert Oilfield Service, LLC for $4,200 cash ($1,500 for two and
$1,200 for one); (iii) 11 remaining Auger Tanks which are in rough
condition for the best price the Debtor can negotiate (the Debtor
has been marketing these items and has no current offers pending);
(iv) two 525 Gallon Leg Tanks for the best price the Debtor can
negotiate (the Debtor has received no offers and does not believe
these have any significant value); (v) 10 Rig Mats (some in rough
condition) for the best price that the Debtor can negotiate (the
Debtor has received no offers on the rig mats to date); (vi)
miscellaneous hoses, wiring, machine parts, pumps and pieces,
including scrap iron, for the best price the Debtor can negotiate;
and  (vii) all remaining office furniture and/or equipment (rough
condition) for the best price the Debtor can negotiate.

The sales prices proposed for the items set forth approximates the
market value of the items proposed to be sold.  Some items are
being sold for the specific prices set forth and the Debtor is
asking the Court's permission to sell the remaining items proposed
for the best price the Debtor can get.

The sales are as is, where is.

The Debtor is asking that the sale of the equipment set forth to
Wesley Havens and Desert Oilfield Service, LLC and any non-related
third party be free and clear of all liens, claims and
encumbrances.

All items proposed to be sold are pledged as collateral to WTF
Rentals, LLC.  WTF Rentals filed its secured Proof of Claim No. 26
in the amount of $3,263,549 on April 10, 2017, with the appropriate
security documents supporting its secured claim attached to the
Proof of Claim.  The amount owing to WTF Rentals has been reduced
significantly during the case.

An appraisal of the equipment was performed for WTF Rentals which
supports the proposed sales prices set forth.  Much of the
equipment needs repairs/refurbishment to bring it into working
condition.  The proceeds from the sale are to be paid to WTF
Rentals as a partial payment on its secured claim.

                   About Advanced Solids Control

Advanced Solids Control, LLC, is an oilfield service company
specializing in solids control for land-based oil and gas drilling
operations.  

Advanced Solids sought Chapter 11 protection (Bankr. W.D. Tex. Case
No. 16-52748) on Dec. 2, 2016.  In the petition signed by W. Lynn
Frazier, managing member, the Debtor estimated assets of less than
$50,000 and liabilities of less than $1 million.

William R. Davis, Jr., Esq., at Langley & Banack, Inc., serves as
bankruptcy counsel to the Debtor.  Pena and Grillo PLLC is special
counsel to the Debtor.


ADVANCED SOLIDS: Selling Otis Water Coop Membership Account for $5K
-------------------------------------------------------------------
Advanced Solids Control, LLC, asks the U.S. Bankruptcy Court for
the Western District of Texas to authorize the sale of Otis Water
Coop Membership Account 1731-119 to Jimmy Fuson for $5,000 cash.

The sales price proposed for the item approximates the market value
of the item proposed to be sold.  The sale is as is, where is.  The
Debtor is asking that the sale of the Otis Water Coop Membership
Account to the Buyer be free and clear of all liens, claims and
encumbrances.

The Otis Water Coop Membership Account is not pledged and the
proceeds will be paid to the Debtor.  The Debtor believes that the
proposed sale of the Otis Water Coop Membership Account generates a
reasonable value based upon the asset proposed to be sold and its
marketability.

                 About Advanced Solids Control

Advanced Solids Control, LLC, is an oilfield service company
specializing in solids control for land-based oil and gas drilling
operations.  

Advanced Solids sought Chapter 11 protection (Bankr. W.D. Tex. Case
No. 16-52748) on Dec. 2, 2016.  In the petition signed by W. Lynn
Frazier, managing member, the Debtor estimated assets of less than
$50,000 and liabilities of less than $1 million.

William R. Davis, Jr., Esq., at Langley & Banack, Inc., serves as
bankruptcy counsel to the Debtor.  Pena and Grillo PLLC is special
counsel to the Debtor.


ALEXANDER ROESER: Proposed $857K Sale of Kirkland Property Approved
-------------------------------------------------------------------
Judge Caryl E. Delano of the U.S. Bankruptcy Court for the Middle
District of Florida authorized Alexander S. Roeser's sale of the
real property located at 11207 NE 106th Place, Kirkland,
Washington, and more particularly described as Lot 17, Juanita View
North, according to the Plat thereof, recorded in Volume 152 of
Plats, Page(s) 77 through 79, in King County, Washington, Parcel ID
No. 376450-0170-03, to Pengchuan Zhang and Suiqing Bao for
$857,000.

The sale is free and clear of liens.  The liens of any secured
creditors will attach to the proceeds from the sale.  

The Debtor is authorized to pay all broker's fees, liens, and all
ordinary and necessary closing expenses normally attributed to a
seller of real estate at closing.  He may also pay the additional
expenses of $1,475 incurred by the Broker to get the Subject
Property into marketable condition.

The Debtor will deposit any remaining proceeds from the sale into a
new DIP bank account, opened solely for that purpose.  The DIP bank
account must require the signatures of both the Debtor and his
counsel, Buddy D. Ford in order to release funds from the account.
No funds may be disbursed from the account absent a confirmation
order providing for disbursement of the proceeds or other order of
the Court authorizing disbursement.

The Debtor must provide a copy of the closing statement on the sale
of the property to the office of the United States Trustee within
14 days from the closing date.

                     About Alexander Roeser

Alexander S. Roeser sought Chapter 11 protection (Bankr. M.D. Fla.
Case No. 17-03910) on May 5, 2017.  The Debtor is managing his
financial affairs as debtor-in-possession.  A major asset of the
bankruptcy estate consists of the Debtor's real property located at
11207 NE 106th Street, Kirkland, WA 98033.  Buddy D. Ford, Esq., at
Buddy D. Ford, P.A., is the Debtor's counsel.  Keller Williams
South Tampa is the Debtor's broker.


AMEJ CORPORATION: Case Summary & 8 Unsecured Creditors
------------------------------------------------------
Debtor: AMEJ Corporation
          dba Bridgeport Truck Stop
        99 US Highway 380
        Bridgeport, TX 76426

Business Description: Amej Corporation, based in Bridgeport,
                      Texas, is a gasoline service station
                      primarily engaged in selling gasoline and
                      lubricating oils.  The Company also sells
                      other merchandise, such as tires, batteries,
                      and other automobile parts, or perform minor
                      repair work.

Chapter 11 Petition Date: February 21, 2018

Case No.: 18-40682

Court: United States Bankruptcy Court
       Northern District of Texas (Ft. Worth)

Judge: Hon. Russell F. Nelms

Debtor's Counsel: Eric A. Liepins, Esq.
                  ERIC A. LIEPINS, P.C.
                  12770 Coit Rd., Suite 1100
                  Dallas, TX 75251
                  Tel: (972) 991-5591
                  E-mail: eric@ealpc.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Cindy Tak, secretary.

A full-text copy of the petition, along with a list of eight
unsecured creditors, is available for free at
http://bankrupt.com/misc/txnb18-40682.pdf


AMERICANN INC: Delays Dec. 31 Form 10-Q
---------------------------------------
Americann, Inc. notified the Securities and Exchange Commission via
Form 12b-25 regarding the delay in the filing of its quarterly
report on Form 10-Q for the period ended Dec. 31, 2017.  The
Company said it did not complete its financial statements for the
three months ended Dec. 31, 2017 in sufficient time so as to allow
the filing of the report by Feb. 14, 2018.

                         About Americann

Headquartered in Denver, Colorado, AmeriCann offers a
comprehensive, turnkey package of services that includes
consulting, design, construction and financing to approved and
licensed marijuana operators throughout the United States.  The
Company's business plan is based on the anticipated growth of the
regulated marijuana market in the United States.

Americann reported a net loss of $2.77 million for the year ended
Sept. 30, 2017, compared to a net loss of $2.21 million for the
year ended Sept. 30, 2016.  As of Dec. 31, 2017, Americann had
$5.53 million in total assets, $2.97 million in total liabilities
and $2.56 million in total stockholders' equity.

MaloneBailey, LLP, in Houston, Texas, issued a "going concern"
opinion in its report on the consolidated financial statements for
the year ended Dec. 31, 2017 stating that the Company suffered
recurring losses from operations and has an accumulated deficit.
These conditions raise significant doubt about the Company's
ability to continue as a going concern.


AMERICANN INC: Will Raise $10 Million Through Stock Offering
------------------------------------------------------------
Americann, Inc. filed a Form S-1/A registration statement with the
Securities and Exchange Commission in connection with sales of
shares of its common stock by Mountain States Capital, LLC.
Mountain States will sell shares of common stock purchased from the
Company under an Investment Agreement.  In connection with the sale
of these shares, Mountain States is an "underwriter" as that term
is defined in the Securities Act of 1933.

Americann has entered into an Investment Agreement with Mountain
States whereby Mountain States has agreed to provide the Company
with up to $10,000,000 of funding through the purchase of shares of
its common stock.

The number of shares to be sold by Mountain States in this offering
will vary from time-to-time and will depend upon the number of
shares purchased from the Company pursuant to the terms of the
Investment Agreement.

Americann's common stock is quoted on the over-the-counter market
under the symbol "ACAN".  On Feb. 12, 2018 the closing price for
one share of the Company's common stock was $2.87.  Based upon this
price, the Company would sell approximately 3,876,000 shares of
common stock to raise $10,000,000 from the Investment Agreement
with Mountain States.

A full-text copy of the Form S-1/A is available for free at:

                      https://is.gd/w10khr

                        About Americann

Headquartered in Denver, Colorado, AmeriCann offers a
comprehensive, turnkey package of services that includes
consulting, design, construction and financing to approved and
licensed marijuana operators throughout the United States.  The
Company's business plan is based on the anticipated growth of the
regulated marijuana market in the United States.

Americann reported a net loss of $2.77 million for the year ended
Sept. 30, 2017, compared to a net loss of $2.21 million for the
year ended Sept. 30, 2016.  As of Dec. 31, 2017, Americann had
$5.53 million in total assets, $2.97 million in total liabilities
and $2.56 million in total stockholders' equity.

MaloneBailey, LLP, in Houston, Texas, issued a "going concern"
opinion in its report on the consolidated financial statements for
the year ended Dec. 31, 2017 stating that the Company suffered
recurring losses from operations and has an accumulated deficit.
These conditions raise significant doubt about the Company's
ability to continue as a going concern.


ANADARKO PETROLEUM: Egan-Jones Hikes Sr. Unsecured Ratings to BB+
-----------------------------------------------------------------
Egan-Jones Ratings Company, on February 14, 2018, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Anadarko Petroleum Corporation to BB+ from BB.

Anadarko Petroleum Corporation is a petroleum and natural gas
exploration and production company headquartered in two skyscrapers
in The Woodlands, Texas: the Allison Tower and the Hackett Tower,
both named after former CEOs of the company.


AQUARIUS LAND: Hires Gabriel Liberman APC as Bankruptcy Counsel
---------------------------------------------------------------
Aquarius Land & Water, Inc., seeks authority from the U.S.
Bankruptcy Court for the Eastern District of California, Sacramento
Division, to hire Gabriel E. Liberman of the Law Offices of Gabriel
Liberman, APC as its bankruptcy counsel to enable Debtor to execute
its duties as debtor and debtor-in-possession faithfully and to
implement the restructuring and reorganization of Debtor.

Pre-petition costs and fees totaled $4,962, which included $3,245
for attorney fees and $1,717 for the Court filing fee.  Gabriel
Liberman, APC, is currently holding a retainer in the sum of
$20,038.

Gabriel Liberman, APC's hourly rates are:

         Paraprofessionals        $150
         Gabriel E. Liberman      $275
         Judith Whitman           $350

Gabriel E. Liberman attests that neither he, his firm, nor any of
its associates have any present or prior connection with Debtor, or
Debtor's creditors, or other parties-in-interest; and his firm and
its associates do not hold or represent any interest adverse to
Debtor's estate and they are disinterested persons within the
meaning of Sections 101(14) and 327 of the Bankruptcy Code.

The counsel can be reached through:

     Gabriel E. Liberman, Esq.
     LAW OFFICES OF GABRIEL E. LIBERMAN, APC
     2033 Howe Avenue, Suite 140
     Sacramento, CA  95825
     Tel: (916) 485-1111
     E-mail: Attorney@4851111.com

                  About Aquarius Land & Water

Aquarius Land & Water, Inc., listed itself as a Single Asset Real
Estate (as defined in 11 U.S.C. Section 101(51B)).  Its principal
place of business is located at 300 Harding Blvd. Suite 114,
Roseville, CA 95678.

Aquarius Land & Water filed a Chapter 11 petition (Bankr. E.D. Cal.
Case No. 18-20273) on Jan. 18, 2018.  In the petition signed by
Vincent P. Loduca, president, the Debtor estimated $1 million to
$10 million both in assets and liabilities.  Judge Christopher M.
Klein presides over the case.  Gabriel E. Liberman, Esq. of the Law
Offices of Gabriel Liberman, APC, is the Debtor's counsel.


ARIEL PROPERTIES: Hires Raymond H. Aver as Counsel
--------------------------------------------------
Ariel Properties, Inc., seeks authority from the U.S. Bankruptcy
Court for the Central District of California to employ the Law
Offices of Raymond H. Aver, PC, as counsel to the Debtor.

Ariel Properties requires Raymond H. Aver to:

   a. represent the Debtor at the Initial Debtor Interview;

   b. represent the Debtor at the meeting of creditors pursuant
      to the Bankruptcy Code, or any continuance thereof;

   c. represent the Debtor at all hearings before the U.S.
      Bankruptcy Court involving the Debtor as debtor in
      possession and as reorganized Debtor, as applicable;

   d. prepare on behalf of the Debtor, as debtor in possession
      all necessary applications, motions, orders, and other
      legal papers;

   e. advise the Debtor regarding matters of bankruptcy law,
      including the Debtor's rights and remedies with respect to
      the Debtor's assets and the claims of its creditors;

   f. represent the Debtor with regard to all contested matters;

   g. represent the Debtor with regard to the preparation of a
      disclosure statement and the negotiation, preparation, and
      implementation of a plan of reorganization;

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

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

   j. object to claims as may be appropriate; and

   k. perform all other legal services for the Debtor as debtor
      in possession as may be necessary, other than adversary
      proceedings which would require a further written
      agreement.

Raymond H. Aver will be paid at these hourly rates:

     Shareholders            $525
     Associates              $395
     Paraprofessionals       $150

Prepetition, Raymond H. Aver received a retainer in the amount of
$5,000, exclusive of the $1,717 filing fee.

Raymond H. Aver will also be reimbursed for reasonable
out-of-pocket expenses incurred.

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

Raymond H. Aver can be reached at:

     Raymond H. Aver, Esq.
     LAW OFFICES OF RAYMOND H. AVER, PC
     10801 National Blvd., Suite 100
     Los Angeles, CA 90064
     Telephone: (310) 571-3511
     E-mail: ray@averlaw.com

                  About Ariel Properties

Ariel Properties, Inc., filed a Chapter 11 bankruptcy petition
(Bankr. C.D. Cal. Case No. 18-10159) on Jan. 17, 2018, estimating
under $1 million in both assets and liabilities.  The Debtor is
represented by the Law Offices of Raymond H. Aver, PC.


ARMSTRONG ENERGY: Plan Declared Effective
-----------------------------------------
BankruptcyData.com reported that Armstrong Energy's Third Amended
Joint Chapter 11 Plan of Reorganization became effective, and the
Company emerged from Chapter 11 protection. The U.S. Bankruptcy
Court confirmed the Plan on February 2, 2018. Now that the Plan is
effective, Murray Energy's unrestricted subsidiary, Murray Kentucky
Energy, has completed its acquisition of a 51% interest in Western
Kentucky Coal Resources, which holds certain assets formerly owned
by Armstrong Energy. The secured noteholders of Armstrong Energy
now hold a 49% ownership interest in Western Kentucky. Robert E.
Murray, chairman, president and C.E.O. of Murray Energy, comments,
"Murray Energy and Murray Kentucky are very pleased that we were
able to complete this acquisition, ahead of schedule, with the
support of the secured noteholders of Armstrong Energy."
BankruptcyData's detailed Plan Summary notes, "Generally speaking,
the Plan: provides for the full and final resolution of all funded
debt obligations; designates a Plan Administrator to wind down the
Debtors' businesses and affairs; pay and reconcile Claims as
provided therein; and administer the Plan in an effective and
efficient manner; provides for 100% recoveries for Holders of
Allowed Administrative Claims, Priority Tax Claims, Professional
Fee Claims, and Other Secured Claims; provides for the distribution
of the proceeds of certain unencumbered assets to Holders of
General Unsecured Claims; and provides for the Sale Transaction."

                    About Armstrong Energy

Armstrong Energy, Inc. and eight affiliates, including Armstrong
Coal Company, Inc., sought Chapter 11 protection (Bankr. E.D. Mo.
Lead Case No. 17-47541) on Nov. 1, 2017, after reaching a plan that
would transfer assets to the Company's senior bondholders and
Knight Hawk Holdings, LLC, in exchange for a $90 million credit
bid.

Armstrong Energy, Inc., through its 100% wholly owned subsidiary
Armstrong Coal Company, Inc., is a producer of steam coal in the
Illinois Basin.  Armstrong -- http://www.armstrongenergyinc.com/  
-- controls over 565 million tons of proven and probable coal
reserves and operates five mines in Western Kentucky.  Armstrong
ships coal to utilities via rail, truck and barge and has the
capability to provide low cost custom blend coal to fuel virtually
any electric power plant in the Midwest and Southeast regions of
the nation.  The Company employed approximately 600 individuals on
a full-time basis, as of the bankruptcy filing.

As of June 30, 2017, Armstrong Energy had $308.95 million in total
assets, $435.3 million in total liabilities and a total
stockholders' deficit of $126.3 million.

The Hon. Kathy A. Surratt-States is the case judge.

The Debtors tapped Kirkland & Ellis LLP as bankruptcy counsel;
Armstrong Teasdale LLP as local counsel; Maeva Group, LLC, as
financial advisor; FTI Consulting, Inc., as restructuring advisor;
and Donlin, Recano & Company, Inc., as claims and noticing agent.


AVANTI COMMUNICATIONS: Chapter 15 Case Summary
----------------------------------------------
Chapter 15 Debtor: Avanti Communications Group plc
                   Cobham House
                   20 Black Friars Lane
                   London EC4V 6EB
                   United Kingdom

Type of Business:  Avanti Communications Group --
                   www.avantiplc.com -- is a satellite operator,
                   providing Ka-band satellite data communications

                   services across the UK, Europe, the Middle East

                   and Africa.  The Company provides Ka-band
                   satellite capacity to Internet Service
                   Providers (ISPs), Mobile Network Operators,
                   Governments and Satellite Operators.

Foreign
Proceeding
in Which
Appointment of
the Foreign
Representative
Occurred:          High Court of Justice of England and Wales
                   (Part 26 of Companies Act of 2006).


Chapter 15
Case No.:          18-10458

Chapter 15
Petition Date:     February 21, 2018

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

Chapter 15
Petitioner:        Patrick Willcocks
                   Cobham House
                   20 Black Friars Lane
                   London EC4V 6EB
                   United Kingdom

Chapter 15
Petitioner's
Counsel:           Peter Newman, Esq.
                   MILBANK, TWEED, HADLEY & MCCLOY LLP
                   1 Chase Manhattan Plaza
                   New York, NY 10005-1413
                   Tel: (212) 530-5480
                   Fax: (212) 822-5480
                   E-mail: pnewman@milbank.com

                     - and -

                   Craig Price, Esq.
                   MILBANK, TWEED, HADLEY & MCCLOY LLP
                   28 Liberty Street
                   New York, NY 10005
                   Tel: (212) 530-5000
                   E-mail: cprice@milbank.com

Estimated Assets: Unknown

Estimated Liabilities: Unknown

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

           http://bankrupt.com/misc/nysb18-10458.pdf


AYTU BIOSCIENCE: Armistice Capital Has 9.9% Stake as of Dec. 31
---------------------------------------------------------------
Armistice Capital, LLC, Armistice Capital Master Fund Ltd. and
Steven Boyd disclosed in a Schedule 13G/A filed with the Securities
and Exchange Commission that as of Dec. 31, 2017, they beneficially
own 502,881 shares of common stock of Aytu Bioscience, Inc.,
constituting 9.99 percent of the shares outstanding.  A full-text
copy of the regulatory filing is available for free at:

                        https://is.gd/ejyU9E

                       About Aytu BioScience

Englewood, Colorado-based Aytu BioScience, Inc. (OTCMKTS:AYTU) --
http://www.aytubio.com/-- is a commercial-stage specialty
healthcare company concentrating on developing and commercializing
products with an initial focus on urological diseases and
conditions.  Aytu is currently focused on addressing significant
medical needs in the areas of urological cancers, hypogonadism,
urinary tract infections, male infertility, and sexual
dysfunction.

Aytu BioScience reported a net loss of $22.50 million for the year
ended June 30, 2017, a net loss of $28.18 million for the year
ended June 30, 2016, and a net loss of $7.72 million for the year
ended June 30, 2015.  Aytu BioScience reported a net loss of $4.24
million for the three months ended Sept. 30, 2017.

As of Dec. 31, 2017, the Company had $18.85 million in total
assets, $15.82 million in total liabilities and $3.03 million in
total stockholders' equity.

"[T]he Company had approximately $4.0 million in cash including
approximately $76,000 in restricted cash (that is expected to be
released in fiscal year 2018).  In addition, for the quarter ended
December 31, 2017, and for the most recent four quarters ended
December 31, 2017, we used an average of $3.2 million of cash per
quarter for operating activities.  Looking forward, we expect cash
used in operating activities to be in the range of historical usage
rates, therefore, indicating substantial doubt about the Company's
ability to continue as a going concern.  We expect to require a
cash infusion during the fourth quarter of fiscal year 2018 to
sustain operations," the Company stated in its quarterly report for
the period ended Dec. 31, 2017.


AYTU BIOSCIENCE: Manchester Management Has 4% Stake as of Dec. 31
-----------------------------------------------------------------
Manchester Management Company, LLC reported to the Securities and
Exchange Commission that as of Dec. 31, 2017, it beneficially owns
200,000 shares of common stock of Aytu BioScience, Inc.,
constituting 4 percent of the shares outstanding.  James E. Besser
also reported beneficial ownership of 323,768 Common Shares as of
that date.  A full-text copy of the regulatory filing is available
for free at https://is.gd/AqU25m

                    About Aytu BioScience

Englewood, Colorado-based Aytu BioScience, Inc. (OTCMKTS:AYTU) --
http://www.aytubio.com/-- is a commercial-stage specialty
healthcare company concentrating on developing and commercializing
products with an initial focus on urological diseases and
conditions.  Aytu is currently focused on addressing significant
medical needs in the areas of urological cancers, hypogonadism,
urinary tract infections, male infertility, and sexual
dysfunction.

Aytu BioScience reported a net loss of $22.50 million for the year
ended June 30, 2017, a net loss of $28.18 million for the year
ended June 30, 2016, and a net loss of $7.72 million for the year
ended June 30, 2015.  Aytu BioScience reported a net loss of $4.24
million for the three months ended Sept. 30, 2017.

As of Dec. 31, 2017, the Company had $18.85 million in total
assets, $15.82 million in total liabilities and $3.03 million in
total stockholders' equity.

"[T]he Company had approximately $4.0 million in cash including
approximately $76,000 in restricted cash (that is expected to be
released in fiscal year 2018).  In addition, for the quarter ended
December 31, 2017, and for the most recent four quarters ended
December 31, 2017, we used an average of $3.2 million of cash per
quarter for operating activities.  Looking forward, we expect cash
used in operating activities to be in the range of historical usage
rates, therefore, indicating substantial doubt about the Company's
ability to continue as a going concern.  We expect to require a
cash infusion during the fourth quarter of fiscal year 2018 to
sustain operations," the Company stated in its quarterly report for
the period ended Dec. 31, 2017.


B52 MEDIA: Sets Sales Procedures for Domain Names
-------------------------------------------------
B52 Media, LLC, asks the U.S. Bankruptcy Court for the District of
Maryland to authorize the sales procedures in connection with its
proposed continued sale of domain names in the ordinary course of
its business.

A hearing on the Motion is set for March 22, 2018, at 11:00 a.m.
The objection deadline is March 9, 2018 at 11:59 p.m. (EST).

The prepetition practice of the Debtor was to market and sell its
domain names through private and auction sales through mediums and
platforms specializing in the sale of domain names.  It desires to
continue its practice of selling domain names and using the funds,
after payment of operating expenses, for payment to creditors
through a Chapter 11 Plan of Liquidation.

The Debtor has no secured creditors, and the domain names are owned
free and clear of liens, claims and encumbrances.  Its bankruptcy
petition identifies approximately $2,800,000 in priority unsecured
and general unsecured claims.  Approximately $1,100,000 of the
general unsecured claims is contingent, unliquidated and/or
disputed.

Since the Petition Date, the Debtor has continued to market its
domain names for sale in the ordinary course of its business
through private and auction sales using mediums and platforms
specializing in the sale of domain names.  Although it believes it
is permitted to sell its domain names in the ordinary course of its
business, the Debtor is asking, out of an abundance of caution,
authority to sell its domain names in the ordinary course of
business and the approval of procedures with respect to such sales
and the disposition of the proceeds therefrom.

By the Motion, the Debtor asks approval to continue to sell its
domain names in the ordinary course of its business according to
these proposed procedures:

     a. Upon entering into an agreement for the sale of a domain
name by private sale at an amount greater than $70,000, the Debtor
will file a notice with the Court of its intent to sell, containing
the domain name to be sold and the proposed sale price.

     b. If no objection to the Private Sale is filed within four
days of the date of such notice, the Debtor will be authorized to
sell the domain name.  Upon sale of the domain name, it will pay
any commission owed on such sale, with the remaining sale proceeds
to be deposited into its DIP bank.  The sale proceeds may be used
to fund post-petition operating expenses, with the balance to be
held by the Debtor and used to fund distributions pursuant to a
confirmed Chapter 11 Plan.
     
     c. Any sale of a domain name by Private Sale for an amount
less than $70,000 will not require prior notice, and will be deemed
authorized pursuant to Sections 363(c) and 1107 of the Bankruptcy
Code.

     d. If the Debtor seeks to sell a domain name at auction for a
reserve price greater than $70,000, the Debtor will file a notice
with the Court with the date(s) and time(s) of the Auction Sale,
the name of company or individual conducting the Auction Sale, and
the number and identity of any domain names to be sold at auction.

     e. Any sale of a domain name by Auction Sale for an amount
less than $70,000 will not require prior notice, and will be deemed
authorized pursuant to Sections 363(c) and 1107 of the Bankruptcy
Code.

     f. Upon an Auction Sale of a domain name, the Debtor will pay
any commission owed on such sale, and use the remaining sale
proceeds to fund operating expenses with the balance to be held to
fund its Chapter 11 Plan.

Notwithstanding the foregoing Sales Procedures, the Debtor will ask
approval by motion of any sale, whether by Private Sale or Auction
Sale, of any domain name to an insider of the Debtor.
Additionally, whether by Private Sale or Auction Sale, it will file
a Report of Sale of any and all domain names sold within 10 days of
the date of the closing of such sale(s).

                        About B52 Media

B52 Media, LLC in the business of buying and selling domain names.
It currently owns approximately 4300 domain names, with an
approximate value of $1,700,000.  

B52 Media sought Chapter 11 protection (Bankr. D. Md. Case No.
18-12045) on Feb. 16, 2018.

Counsel for the Debtor:

          Steven L. Goldberg, Esq.
          MCNAMEE HOSEA JERNIGAN KIM GREENAN & LYNCH, P.A.
          6411 Ivy Lane, Suite 200
          Greenbelt, MD 20770
          Telephone: (301) 441-2420


BILLNAT CORPORATION: Seeks Appointment of a Successor CRO
---------------------------------------------------------
BillNat Corporation seeks authority from the U.S. Bankruptcy Court
for the Eastern District of Michigan to employ Conway Mackenzie
Management Services, LLC, to provide management and restructuring
services, including the services of Matthew J. Davidson as
successor chief restructuring officer to Jeffrey K. Tischler, as
the Debtor's chief restructuring officer.

On Nov. 13, 2017, the Bankruptcy Court entered an Order on Debtor's
Application for Order Authorizing the Continued Appointment of
Jeffrey K. Tischler as Chief Restructuring Officer of the Debtor,
Nunc Pro Tunc to the Petition Date, which authorized the Debtor's
continued employment of Mr. Tischler as the Debtor's CRO and the
terms of the First Amended Engagement Agreement.

The current CRO, Mr. Tischler, has informed the Debtor that he will
be resigning his position as CRO for reasons unrelated to this
bankruptcy case, and the Debtor's director has selected Matthew J.
Davidson to be appointed as his replacement as the Debtor's new
CRO.
a
BillNat Corporation requires Conway Mackenzie to:

   a. evaluate the short-term cash flows and financing
      requirements of the Debtor;

   b. lead all treasury management functions, including control
      over all disbursements of company monies, assets or
      other value;

   c. hire and fire personnel;

   d. lead communications and negotiations with other
      constituents critical to the successful examination of
      the Debtor's wind down plan;

   e. review financial projections, strategic plans and other
      information to validated the viability of the Debtor's
      business, including analysis and validation of key
      assumptions relative to revenue/cash collection
      projections, cost-saving initiatives, working capital
      requirements and capital structure, and other significant
      assumptions;

   f. work with the Debtor's retained investment banking
      professionals and legal counsel to complete a going
      concern sale; and

   g. provide other services as directed by the Board of
      Directors.

Conway Mackenzie will be paid at these hourly rates:

     Matthew J Davidson, Chief Restructuring Officer       $394
     Michael C. Walsh, CRO Support Staff                   $293
     Managing and Senior Managing Directors             $394 to
$625
     Senior Associates and Directors                    $293 to
$420

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

Matthew J. Davidson, a managing director at Conway Mackenzie
Management Services,assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

Conway Mackenzie can be reached at:

     Matthew J. Davidson
     CONWAY MACKENZIE MANAGEMENT SERVICES, LLC
     401 S. Old Woodward Avenue, Suite 340
     Birmingham, MI 48009
     Tel: (248) 433-3100
     Fax: (248) 433-3143
     E-mail: JTischler@ConwayMacKenzie.com

                      About BillNat Corp.

BillNat Corporation operates 20 retail pharmacies from leased
facilities in Southern Michigan under the name "Sav-On Drugs". It
was solely owned by Mr. William G. Newman until all of its capital
stock was acquired by the Frank W. Kerr Company in exchange for Mr.
Newman receiving additional shares of Kerr in a transaction that
closed in August 2015, but was retroactively effective as of Dec.
15, 2014.

Novi, Michigan-based Frank W. Kerr Company filed a chapter 7
petition on Aug. 23, 2016.  Kerr consented to and the Court entered
an order for relief under Chapter 11, converting the case to a
Chapter 11 proceeding (Bankr. E.D. Mich. Case No. 16-51724) on
Sept. 19, 2016. Kerr tapped McDonald Hopkins PLC as counsel. Epiq
Bankruptcy Solutions, LLC, serves as its noticing, claims and
balloting agent.  It hired Conway Mackenzie Management Services,
LLC, as restructuring consultant and Jeffrey K. Tischler as chief
restructuring officer, which was replaced by Matthew J. Davidson as
the new CRO.  The official committee of unsecured creditors
retained Lowenstein Sandler LLP as lead counsel; Wolfson Bolton
PLLC as local counsel; and BDO USA, LLP, as financial advisor.

On Oct. 13, 2017, BillNat Corporation filed a voluntary Chapter 11
bankruptcy petition (Bankr. E.D. Mich. Case No. 17-54357). BillNat
estimated assets of $10 million to $50 million and debt of $50
million to $100 million. The case judge is the Hon. Maria L.
Oxholm.

BillNat tapped McDonald Hopkins PLC as counsel, SSG Advisors, LLC,
as investment banker, Conway Mackenzie Management Services, LLC, as
restructuring advisor, and Epiq Bankruptcy Solutions, LLC, as
claims and noticing agent.


BON-TON STORES: Brigade No Longer Holds Equity Stake
----------------------------------------------------
Brigade Capital Management, LP - Delaware and its related entities
disclosed in a regulatory filing with the U.S. Securities and
Exchange Commission that they no longer own shares of The Bon-Ton
Stores, Inc. Common Stock, par value $.01 per share, as of December
31, 2017.

"Each Reporting Person has ceased to be the beneficial owner of
more than five percent of the Common Stock of the issuer," Brigade
said in its Amendment No. 6 to Schedule 13G, filed on Feb. 13.

Brigade et al. may be reached at:

     Donald E. Morgan, III, Managing Member
     Brigade Capital Management, LP
     Brigade Capital Management GP, LLC
     399 Park Avenue, 16th Floor
     New York, New York 10022

Its Cayman entity may be reached at:

     Donald E. Morgan, III, Director
     Brigade Leveraged Capital Structures Fund Ltd.
     c/o Intertrust Corporate Services (Cayman) Limited
     190 Elgin Avenue
     George Town
     Grand Cayman KY1-9007
     Cayman Islands

                     About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--
with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 256 stores, which includes nine furniture
galleries and four clearance centers, in 23 states in the
Northeast, Midwest and upper Great Plains under the Bon-Ton,
Bergner's, Boston Store, Carson's, Elder-Beerman, Herberger's and
Younkers nameplates.  The stores offer a broad assortment of
national and private brand fashion apparel and accessories for
women, men and children, as well as cosmetics and home
furnishings.

The Bon-Ton Stores, Inc., sought Chapter 11 protection (Bankr. D.
Del. Case No. 18-10248) on Feb. 4, 2018.  In the petitions signed
by Executive Vice President and CFO Michael Culhane, the Debtor
disclosed total assets at $1.58 billion and total debt at $1.74
billion.

The Bon-Ton Stores tapped Paul, Weiss, Rifkind, Wharton & Garrison
LLP as counsel; Young Conaway Stargatt & Taylor, LLP as co-counsel;
PJT Partners LP as investment banker; AP Services, LLC as financial
advisor; and A&G Realty Partners LLC, as real estate advisor.
Prime Clerk LLC serves as claims and noticing agent.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on Feb. 15, 2018,
appointed seven creditors to serve on the official committee of
unsecured creditors in the Chapter 11 case of The Bon-Ton Stores,
Inc.

Jones Day and Cole Schotz P.C. serve as counsel to certain
beneficial holders or the investment advisors or managers for
certain beneficial holders of 8.00% Second Lien Senior Secured
Notes Due 2021 issued by The Bon-Ton Department Stores, Inc.,
pursuant to an Indenture dated as of May 28, 2013, with Wilmington
Savings Fund Society, FSB, as successor Trustee.


BON-TON STORES: Cetus & Contrarian Join Second Lien Noteholders
---------------------------------------------------------------
Jones Day and Cole Schotz P.C. filed with the U.S. Bankruptcy Court
for the District of Delaware a revised verified statement pursuant
to Bankruptcy Rule 2019, stating that after the filing of the first
verified statement, Cetus Capital, LLC, and Contrarian Capital
joined the second lien noteholders of The Bon-Ton Department
Stores, Inc., and its affiliates.

As reported by the Troubled Company Reporter on Feb. 14, 2018,
Jones Day and Cole Schotz filed with the Court a verified statement
pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure
with respect to certain beneficial holders or the investment
advisors or managers for certain beneficial holders of 8.00% Second
Lien Senior Secured Notes Due 2021 issued by The Bon-Ton Department
Stores, pursuant to that certain Indenture dated as of May 28,
2013, with Wilmington Savings Fund Society, FSB, as successor
Trustee.

The revised verified statement was submitted with respect to
certain beneficial holders or the investment advisors or managers
for the Second Lien Noteholders.  The amount of disclosable
economic interests held by certain of the Second Lien Noteholders
have changed since the filing of the First Verified Statement.

In November, 2017, certain of the Second Lien Noteholders retained
Jones Day to represent them as counsel in connection with a
potential restructuring of the outstanding debt obligations of the
Debtors and certain of their subsidiaries and affiliates.  Cole
Schotz was retained by the Second Lien Noteholders in January 2018
to act as Delaware counsel in the Debtors' Chapter 11 cases.

As of the date of this Revised Verified Statement, the Counsel
represents the Second Lien Noteholders in their capacity as
noteholders under the Second Lien Indenture.

Other than the parties described in this Revised Verified
Statement, the Counsel does not represent or purport to represent
any other entities in connection with the Debtors' Chapter 11
cases.  The Counsel does not represent the Second Lien Noteholders
as a "committee" and does not undertake to represent the interests
of, and is not a fiduciary for, any creditor, party in interest, or
other entity.

In addition, the Second Lien Noteholders do not represent or
purport to represent any other entities in connection with the
Debtors' Chapter 11 cases.

Upon information and belief formed after due inquiry, the Counsel
does not hold any disclosable economic interests in relation to the
Debtors other than accrued and unpaid expenses reimbursable under
the Second Lien Indenture and contingent claims for indemnification
thereunder.

As of the date of this Revised Verified Statement, the Second Lien
Noteholders hold, or are the investment advisors or managers of
accounts that hold, approximately $251,867,000 in aggregate
principal amount of the outstanding debt under the Second Lien
Indenture.

The Second Lien Noteholders and the nature and amount of each
disclosable economic interest held by each of them in relation to
the Debtors now include:

     a. Brigade Capital Management, LP, on behalf of
        itself and/or certain of its affiliates and/or funds
        399 Park Avenue, Suite 1600
        New York, NY 10022
        $113,353,000 in Notes Obligations

     b. Wolverine Asset Management, LLC, on behalf of
        itself and/or certain of its affiliates and/or funds
        175 W. Jackson Boulevard, Suite 340
        Chicago, IL 60604
        $18,745,000 in Notes Obligations

     c. B. Riley FBR, Inc., on behalf of itself and/or
        certain of its affiliates and/or funds
        299 Park Avenue
        New York, NY 10171
        $10,700,000 in Notes Obligations

     d. Riva Ridge Master Fund, Ltd., on behalf of itself
        and/or certain of its affiliates and/or funds
        55 Fifth Avenue, 18th Floor
        New York, NY 10003
        $515,000 in Notes Obligations

     e. Alden Global, LLC, on behalf of itself and/or
        certain of its affiliates and/or funds
        885 Third Avenue, 34th Floor
        New York, NY 10022
        $42,034,000 in Notes Obligations

     f. Cetus Capital, LLC, on behalf of itself and/or
        certain of its affiliates and/or funds
        8 Sound Shore Drive, Suite 303
        Greenwich, CT 06830
        $20,520,000 in Notes Obligations

     g. Contrarian Capital, on behalf of itself and/or
        certain of its affiliates and/or funds
        411 W. Putnam Ave Suite 425
        Greenwich, CT 06830
        $46,000,000 in Notes Obligations

A copy of the revised verified statement is available at:

           http://bankrupt.com/misc/deb18-10248-189.pdf

                     About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--
with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 256 stores, which includes nine furniture
galleries and four clearance centers, in 23 states in the
Northeast, Midwest and upper Great Plains under the Bon-Ton,
Bergner's, Boston Store, Carson's, Elder-Beerman, Herberger's and
Younkers nameplates.  The stores offer a broad assortment of
national and private brand fashion apparel and accessories for
women, men and children, as well as cosmetics and home
furnishings.

The Bon-Ton Stores, Inc., sought Chapter 11 protection (Bankr. D.
Del. Case No. 18-10248) on Feb. 4, 2018.  In the petitions signed
by Executive Vice President and CFO Michael Culhane, the Debtor
disclosed total assets at $1.58 billion and total debt at $1.74
billion.

The Bon-Ton Stores tapped PAUL, WEISS, RIFKIND, WHARTON & GARRISON
LLP as counsel; YOUNG CONAWAY STARGATT & TAYLOR, LLP as co-counsel;
PJT PARTNERS LP as investment banker; AP SERVICES, LLC, as
financial advisor; A&G REALTY PARTNERS LLC, as real estate advisor;
and PRIME CLERK LLC, as claims agent.


BON-TON STORES: Hires AlixPartners as Financial Advisor
-------------------------------------------------------
The Bon-Ton Stores, Inc., and its debtor-affiliates, seek authority
from the U.S. Bankruptcy Court for the District of Delaware to
employ AlixPartners, LLP, as financial advisor to the Debtors.

Bon-Ton Stores requires AlixPartners to:

   a. provide assistance to management in connection with the
      negotiation and restructuring process of key stakeholder
      groups including, but not limited to, the A, A-1, and 2L
      lender groups, and provide necessary support with
      diligence requests in connection with this process;

   b. assist with any further updates or developments to the
      Debtors' business plan, including support with any
      implementation efforts thereto as requested;

   c. assist with the preparation of various alternative business
      plan and liquidity scenarios which may arise as a result of
      the restructuring negotiations;

   d. assist the Debtors with its cash flow forecasting process,
      variance reporting, and other liquidity planning as
      requested by the Debtors;

   e. provide assistance and coordination efforts in the
      development of various stakeholder communication
      strategies;

   f. provide assistance with review and analyses of executory
      contracts and unexpired leases with respect to the
      assumption or rejection of each as necessary;

   g. assist the Debtors with case administration items and
      compliance with applicable chapter 11 reporting
      requirements;

   h. assist with claim processing, analysis, and reporting,
      including plan classification modeling; and

   i. assist with such other matters as may be requested that
      fall within AlixPartners' expertise and that are mutually
      agreeable.

AlixPartners will be paid at these hourly rates:

     Managing Director                 $960 to $1,155
     Director                          $745 to $925
     Senior Vice President             $550 to $695
     Vice President                    $380 to $565
     Consultant                        $135 to $400
     Paraprofessional                  $250 to $295

AlixPartners received unapplied advance payments from the Debtors
in the amount of $450,000.  During the 90-day period prior to the
Petition Date, the Debtors paid AlixPartners $4,672,553 in
aggregate for professional services performed and expenses
incurred.

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

Holly Etlin, managing director of AlixPartners, LLP, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

AlixPartners can be reached at:

     Holly Etlin
     ALIXPARTNERS, LLP
     909 Third Avenue
     New York, NY 10022
     Tel: (212) 490-2500
     Fax: (212) 490-1344

                   About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--
with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 256 stores, which includes nine furniture
galleries and four clearance centers, in 23 states in the
Northeast, Midwest and upper Great Plains under the Bon-Ton,
Bergner's, Boston Store, Carson's, Elder-Beerman, Herberger's and
Younkers nameplates. The stores offer a broad assortment of
national and private brand fashion apparel and accessories for
women, men and children, as well as cosmetics and home
furnishings.

The Bon-Ton Stores, Inc., sought Chapter 11 protection (Bankr. D.
Del. Case No. 18-10248) on Feb. 4, 2018.  In the petitions signed
by Executive Vice President and CFO Michael Culhane, the Debtor
disclosed total assets at $1.58 billion and total debt at $1.74
billion.

The Bon-Ton Stores tapped Paul, Weiss, Rifkind, Wharton & Garrison
LLP as counsel; Young Conaway Stargatt & Taylor, LLP as co-counsel;
Joseph A. Malfitano, PLLC, as special counsel; PJT Partners LP as
investment banker; AP Services, LLC as financial advisor; and A&G
Realty Partners LLC, as real estate advisor; and Prime Clerk LLC,
as administrative advisor.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on Feb. 15, 2018,
appointed seven creditors to serve on the official committee of
unsecured creditors in the Chapter 11 case.


BON-TON STORES: Hires KPMG LLP as Auditor
-----------------------------------------
The Bon-Ton Stores, Inc., and its debtor-affiliates, seek authority
from the U.S. Bankruptcy Court for the District of Delaware to
employ KPMG LLP, as auditor to the Debtors.

Bon-Ton Stores requires KPMG LLP to:

   a. audit the Debtors' consolidated financial statements as of
      February 3, 2018, and January 28, 2017, the related
      consolidated statements of operations, stockholders'
      equity and comprehensive income (loss), and cash flows for
      each of the years in the three-year period ended February
      3, 2018, and the related notes to the financial statements,
      and;

   b. audit of internal control over financial reporting as of
      February 3, 2018;

   c. quarterly reviews of the condensed consolidated balance
      sheets of the Debtors for the quarters ended April 29,
      2017, July 30, 2017, and October 29, 2017 to include:

      i.    perform tests of the accounting records and such
            other procedures, as we consider necessary in the
            circumstances, to provide a reasonable basis for our
            opinions;

      ii.   assess the accounting policies used and significant
            estimates made by management, and evaluate the
            overall consolidated financial statement
            presentation; and

      iii.  obtain an understanding of internal control over
            financial reporting, assessing the risk that a
            material weakness exists, testing and evaluate the
            design and operating effectiveness of internal
            control based on the assessed risk, and perform
            such other procedures as we consider necessary in the
            circumstances.

       iv.  provide such additional auditing services as may be
            required by significant changes in audit scope, which
            might be required by the adoption or disclosures for
            new accounting pronouncements, bankruptcy-related
            matters, changes in control or IT environment, or
            limitations on reliance on internal audit, (the "Out
            of Scope Services").

KPMG LLP will be paid at these hourly rates:

     Partners/Managing Directors            $900 to $1,320
     Senior Managers                        $750 to $1,120
     Managers                               $650 to $960
     Senior Associates                      $550 to $780
     Associates                             $375 to $480
     Para-Professionals                     $100 to $340

KPMG LLP and the Debtors have agreed to a fixed fee of $1,650,000
for the Integrated Audit Services (the "Fixed Fee").  Approximately
$1,450,000 of the Fixed Fee was paid prepetition. Subject to the
Court's approval and pursuant to the terms and conditions of the
Engagement Letters, the remaining amount of the Fixed Fee will be
billed in one installment of $200,000.

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

Steven K. Ritter, partner of KPMG LLP, assured the Court that the
firm is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code and does not represent any interest
adverse to the Debtors and their estates.

KPMG LLP can be reached at:

     Steven K. Ritter
     KPMG LLP
     1601 Market Street
     Philadelphia, PA 19103-2499
     Tel: (267) 256-7000
     Fax: (267) 256-7200

                   About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--
with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 256 stores, which includes nine furniture
galleries and four clearance centers, in 23 states in the
Northeast, Midwest and upper Great Plains under the Bon-Ton,
Bergner's, Boston Store, Carson's, Elder-Beerman, Herberger's and
Younkers nameplates. The stores offer a broad assortment of
national and private brand fashion apparel and accessories for
women, men and children, as well as cosmetics and home
furnishings.

The Bon-Ton Stores, Inc., sought Chapter 11 protection (Bankr. D.
Del. Case No. 18-10248) on Feb. 4, 2018.  In the petitions signed
by Executive Vice President and CFO Michael Culhane, the Debtor
disclosed total assets at $1.58 billion and total debt at $1.74
billion.

The Bon-Ton Stores tapped Paul, Weiss, Rifkind, Wharton & Garrison
LLP as counsel; Young Conaway Stargatt & Taylor, LLP as co-counsel;
Joseph A. Malfitano, PLLC, as special counsel; PJT Partners LP as
investment banker; AP Services, LLC as financial advisor; and A&G
Realty Partners LLC, as real estate advisor; and Prime Clerk LLC,
as administrative advisor.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on Feb. 15, 2018,
appointed seven creditors to serve on the official committee of
unsecured creditors in the Chapter 11 case.


BON-TON STORES: Hires Paul Weiss as Attorney
--------------------------------------------
The Bon-Ton Stores, Inc., and its debtor-affiliates, seek authority
from the U.S. Bankruptcy Court for the District of Delaware to
employ Paul Weiss Rifkind Wharton & Garrison LLP, as attorney to
the Debtors.

Bon-Ton Stores requires Paul Weiss to:

   a. provide legal advice with respect to the Debtors' powers
      and duties as debtors-in-possession in the continued
      operation of their business and management of their
      properties;

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

   c. take necessary action to protect and preserve the Debtors'
      estates, including the prosecution of actions commenced
      under the Bankruptcy Code on their behalf, and objections
      to claims filed against the estates;

   d. prepare and prosecute on behalf of the Debtors motions,
      applications, answers, orders, reports and papers necessary
      to the administration of the estates;

   e. advise and assist the Debtors with financing and
      transactional matters as may arise during these Chapter 11
      Cases;

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

   g. perform all other legal services for the Debtors which may
      be necessary and proper in the bankruptcy proceedings.

Paul Weiss will be paid at these hourly rates:

     Partners                        $1,100 to $1,470
     Counsel                         $1,050 to $1,095
     Associates                        $610 to $1,015
     Staff Attorneys                   $460 to $475
     Paralegals/Legal Assistants       $300 to $350

Paul Weiss has received payments made within the 90 days prior to
the Petition Date totaling $2,746,364.  Paul, Weiss has not
received any payments from the Debtors during the 90 days
immediately preceding the Petition Date.

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

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

     a. Paul Weiss has not agreed to a variation of its standard
        or customary billing arrangements for the Bankruptcy
        Chapter 11 Cases;

     b. None of the Paul Weiss's professionals included in the
        engagement have varied their rate based on the geographic
        location of the Chapter 11 Cases;

     c. Paul Weiss has been counsel to the Debtors since 2009.
        Paul Weiss was retained by the Debtors for strategic
        alternatives planning and the Chapter 11 Cases and began
        working on the matters on or about September 1, 2017.
        Prior to the Petition Date, Paul Weiss was also retained
        for a variety of matters unrelated to these Chapter 11
        Cases, including providing general corporate advice and
        legal services related to corporate governance,
        financing, and restructuring. The billing rates and
        material terms of the prepetition engagements are the
        same as the rates and terms described in the Application
        and herein;

     d. The Debtors have approved or will be approving a
        prospective budget and staffing plan for Paul Weiss's
        engagement for the postpetition period as appropriate. In
        accordance with the U.S. Trustee Guidelines, the budget
        may be amended as necessary to reflect changed or
        unanticipated developments.

Kelley A. Cornish, partner of Paul Weiss Rifkind Wharton & Garrison
LLP, assured the Court that the firm is a "disinterested person" as
the term is defined in Section 101(14) of the Bankruptcy Code and
does not represent any interest adverse to the Debtors and their
estates.

Paul Weiss can be reached at:

     Kelley A. Cornish, Esq.
     Elizabeth R. McColm, Esq.
     Alexander Woolverton, Esq.
     Michael J. Colarossi, Esq.
     PAUL WEISS RIFKIND WHARTON & GARRISON LLP
     1285 Avenue of the Americas
     New York, NY 10019
     Tel: (212) 373-3000
     Fax: (212) 757-3990

                   About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--
with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 256 stores, which includes nine furniture
galleries and four clearance centers, in 23 states in the
Northeast, Midwest and upper Great Plains under the Bon-Ton,
Bergner's, Boston Store, Carson's, Elder-Beerman, Herberger's and
Younkers nameplates. The stores offer a broad assortment of
national and private brand fashion apparel and accessories for
women, men and children, as well as cosmetics and home
furnishings.

The Bon-Ton Stores, Inc., sought Chapter 11 protection (Bankr. D.
Del. Case No. 18-10248) on Feb. 4, 2018.  In the petitions signed
by Executive Vice President and CFO Michael Culhane, the Debtor
disclosed total assets at $1.58 billion and total debt at $1.74
billion.

The Bon-Ton Stores tapped Paul, Weiss, Rifkind, Wharton & Garrison
LLP as counsel; Young Conaway Stargatt & Taylor, LLP as co-counsel;
Joseph A. Malfitano, PLLC, as special counsel; PJT Partners LP as
investment banker; AP Services, LLC as financial advisor; and A&G
Realty Partners LLC, as real estate advisor; and Prime Clerk LLC,
as administrative advisor.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on Feb. 15, 2018,
appointed seven creditors to serve on the official committee of
unsecured creditors in the Chapter 11 case.


BON-TON STORES: Hires PJT Partners as Investment Banker
-------------------------------------------------------
The Bon-Ton Stores, Inc., and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the District of Delaware to
employ PJT Partners LP, as investment banker to the Debtors.

Bon-Ton Stores requires PJT Partners to:

   a. assist in the evaluation of the Debtors' businesses and
      prospects;

   b. assist in the development of the Debtors' long-term
      business plan and related financial projections;

   c. assist in the development of financial data and
      presentations to the Debtors' Board of Directors, various
      creditors and other third parties;

   d. analyze various restructuring scenarios and the potential
      impact of the scenarios on the recoveries of those
      stakeholders impacted by such a Restructuring;

   e. provide strategic advice with regard to restructuring or
      refinancing the Debtors' Obligations;

   f. evaluate the Debtors' debt capacity and alternative capital
      structures;

   g. participate in negotiations among the Debtors and their
      creditors, suppliers, lessors and other interested parties;

   h. value securities offered by the Debtors in connection with
      a Restructuring;

   i. advise the Debtors and negotiate with lenders with respect
      to potential waivers or amendments of various credit
      facilities;

   j. assist in arranging financing for the Debtors, as
      requested;

   k. assist the Debtors in preparing marketing materials in
      conjunction with a possible Transaction;

   l. assist the Debtors in identifying potential buyers or
      parties in interest to a Transaction and assist in the due
      diligence process;

   m. assist and advise the Debtors concerning the terms,
      conditions and impact of any proposed Transaction; and

   n. provide such other advisory services as are customarily
      provided in connection with the analysis and negotiation of
      a Restructuring or a Transaction, as requested and mutually
      agreed.

PJT Partners will be paid as follows:

   a. Monthly Fees: The Debtors shall pay PJT Partners a monthly
      advisory fee (the "Monthly Fee") in the amount of $150,000
      per month, in cash, with additional installments of such
      Monthly Fee payable in advance on each monthly anniversary
      of the Effective Date;

   b. Capital Raising Fee: The Debtors shall pay PJT Partners a
      capital raising fee (the "Capital Raising Fee") for any
      financing arranged by PJT Partners, at the Debtors'
      request, earned and payable upon the closing of such
      financing. The Capital Raising Fee will be calculated as
      1.0% of the total issuance size for senior debt financing,
      2.0% of the total issuance size for junior or subordinated
      debt financing, and 4.5% of the issuance amount for equity
      financing (including debt convertible into equity);
      provided, that, the Capital Raising Fee with respect to
      senior debt financing raised and utilized solely to
      refinance the Tranche A-1 Revolver under that certain
      Second Amended and Restated Loan and Security Agreement,
      dated as of March 21, 2011, among the Debtors, Bank of
      America, N.A. and other parties thereto, as amended prior
      to the Effective Date (the "ABL Facility") will be
      calculated as .75% of the total issuance size for such
      financing (it being agreed that if the total amount of
      financing raised is in excess of the then-outstanding
      amount of obligations under the Tranche A-1 Revolver, PJT
      Partners shall be entitled to the 1% fee on the entire
      amount of the financing including on any 1.5
      lien debt issued). To the extent any such financing is
      raised from existing debt or equity holders of the Debtors,
      thirty-seven and a half percent (37.5%) of the Capital
      Raising Fee that would otherwise be payable in respect of
      the portion of the financing raised from such existing debt
      or equity holders shall be waived. Notwithstanding anything
      contained in the Agreement, the parties hereby acknowledge
      and agree that PJT Partners shall be paid a Capital Raising
      Fee in respect of the $725 million senior secured debtor-
      in-possession financing facility proposed by Bank of
      America, N.A. as Administrative Agent (the "DIP Facility"),
      in the amount of $2 million, fully earned and payable upon
      the closing of the DIP Facility, it being agreed that there
      shall be no reduction or waiver of, or crediting against,
      such amount in any manner whatsoever;

   c. Transaction Fee: The Debtors shall pay PJT Partners a
      transaction fee (a "Transaction Fee") upon the consummation
      of a Transaction. Such payment shall be in cash at the
      closing of such Transaction directly out of the gross
      proceeds of the Transaction calculated as 1.0% of the
      Transaction Value;

   d. Restructuring Fee: The Debtor shall pay PJT Partners a
      Restructuring fee (the "Restructuring Fee") equal to
      $6,500,000; provided, that, if the Restructuring involves a
      liquidation of all or substantially all of the Debtors'
      assets pursuant to a chapter 11 plan of liquidation or
      under Chapter 7 of the Bankruptcy Code, and as a result of
      such liquidation neither the Debtors nor any of their
      businesses continues to thereafter operate as a going
      concern, the Restructuring Fee shall be equal to
      $5,000,000; In the event that PJT Partners would otherwise
      be entitled to receive both a Transaction Fee and a
      Restructuring Fee in connection with the same transaction
      or series of related transactions, PJT Partners shall be
      entitled to receive only one such fee, determined by PJT
      Partners in its sole and absolute discretion, and not both
      such fees; and

   e. Expense Reimbursement: In addition to the fees described
      above, the Debtors agree to reimbursement of all reasonable
      documented out-of-pocket expenses incurred during the
      engagement, including, but not limited to, travel and
      lodging, direct identifiable data processing, document
      production, publishing services and communication charges,
      courier services, working meals, reasonable fees and
      expenses of PJT Partners's counsel and other necessary
      expenditures, payable upon rendition of invoices setting
      forth in reasonable detail the nature and amount of such
      expenses.

Jamie Baird, partner in the Restructuring and Special Situations
Group at PJT Partners LP, assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtors and their estates.

PJT Partners can be reached at:

     Jamie Baird
     PJT PARTNERS LP
     280 Park Avenue
     New York, NY 10017
     Tel: (212) 364-7800

                   About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--
with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 256 stores, which includes nine furniture
galleries and four clearance centers, in 23 states in the
Northeast, Midwest and upper Great Plains under the Bon-Ton,
Bergner's, Boston Store, Carson's, Elder-Beerman, Herberger's and
Younkers nameplates. The stores offer a broad assortment of
national and private brand fashion apparel and accessories for
women, men and children, as well as cosmetics and home
furnishings.

The Bon-Ton Stores, Inc., sought Chapter 11 protection (Bankr. D.
Del. Case No. 18-10248) on Feb. 4, 2018.  In the petitions signed
by Executive Vice President and CFO Michael Culhane, the Debtor
disclosed total assets at $1.58 billion and total debt at $1.74
billion.

The Bon-Ton Stores tapped Paul, Weiss, Rifkind, Wharton & Garrison
LLP as counsel; Young Conaway Stargatt & Taylor, LLP as co-counsel;
Joseph A. Malfitano, PLLC, as special counsel; PJT Partners LP as
investment banker; AP Services, LLC as financial advisor; and A&G
Realty Partners LLC, as real estate advisor; and Prime Clerk LLC,
as administrative advisor.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on Feb. 15, 2018,
appointed seven creditors to serve on the official committee of
unsecured creditors in the Chapter 11 case.


BON-TON STORES: Hires Young Conaway as Co-counsel
-------------------------------------------------
The Bon-Ton Stores, Inc., and its debtor-affiliates, seek authority
from the U.S. Bankruptcy Court for the District of Delaware to
employ Young Conaway Stargatt & Taylor, LLP, as co-counsel to the
Debtors.

Bon-Ton Stores requires Young Conaway to:

   a. provide legal advice and services regarding Local Rules,
      practices, and procedures and provide substantive and
      strategic advice on how to accomplish the Debtors' goals in
      connection with the prosecution of the bankruptcy cases,
      bearing in mind that the Court relies on co-counsel such as
      Young Conaway to be involved in all aspects of each
      bankruptcy proceeding;

   b. review, comment, and prepare drafts of documents to
      be filed with the Court as co-counsel to the Debtors;

   c. appear in Court and at any meeting with the Office of the
      U.S. Trustee for the District of Delaware (the "U.S.
      Trustee") and any meeting of creditors at any given time on
      behalf of the Debtors as their co-counsel;

   d. perform various services in connection with the
      administration of these bankruptcy cases, including,
      without limitation, (i) prepare agenda letters,
      certificates of no objection, certifications of counsel,
      notices of fee applications and hearings, and hearing
      binders of documents and pleadings; (ii) monitor the docket
      for filings and coordinating with Paul Weiss Rifkind
      Wharton & Garrison LLP ("Paul, Weiss") on pending matters
      that need responses; (iii) prepare and maintain critical
      dates memoranda to monitor pending applications, motions,
      hearing dates, and other matters and the deadlines
      associated with the same; (iv) handle inquiries and calls
      from creditors and counsel to interested parties regarding
      pending matters and the general status of the bankruptcy
      cases; and (v) coordinate with Paul Weiss on any necessary
      responses;

   e. prepare and prosecute the Chapter 11 plans; and

   f. perform all other services assigned by the Debtors, in
      consultation with Paul Weiss, to Young Conaway as co-
      counsel to the Debtors.

Young Conaway will be paid at these hourly rates:

     Pauline K. Morgan                 $920
     Sean T. Greecher                  $595
     Andrew L. Magaziner               $530
     Elizabeth S. Justison             $425
     Jordan E. Sazant                  $300
     Michelle E. Smith, Paralegal      $255

In accordance with the Engagement Agreement, Young Conaway received
an initial retainer of $100,000 on October 24, 2017, in connection
with the planning and preparation of initial documents and its
proposed post-petition representation of the Debtors.

Young Conaway hold a Retainer in the amount of $54,730.03, which
will constitute a general retainer as security for post-petition
services and expenses.

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

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

     a. Young Conaway has not agreed to a variation of its
        standard or customary billing arrangements for the
        engagement;

     b. None of the Young Conaway's professionals included in
        the engagement have varied their rate based on the
        geographic location of the Chapter 11 cases;

     c. Young Conaway was retained by the Debtors pursuant to an
        engagement agreement dated as of October 6, 2017. The
        billing rates and material terms of the prepetition
        engagement are the same as the rates and terms described
        in the Application and herein, subject to typical rate
        increases that took effect January 1, 2018;

     d. The Debtors have approved or will be approving a
        prospective budget and staffing plan for Young Conaway's
        engagement for the postpetition period as appropriate. In
        accordance with the U.S. Trustee Guidelines, the budget
        may be amended as necessary to reflect changed or
        unanticipated developments.

Pauline K. Morgan, partner of Young Conaway Stargatt & Taylor, LLP,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtors and their
estates.

Young Conaway can be reached at:

     Pauline K. Morgan, Esq.
     Sean T. Greecher, Esq.
     Andrew L. Magaziner, Esq.
     Elizabeth S. Justison, Esq.
     YOUNG CONAWAY STARGATT & TAYLOR, LLP
     1000 North King Street
     Wilmington, DE 19801
     Tel: (302) 571-6600
     Fax: (302) 571-1253

                   About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--
with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 256 stores, which includes nine furniture
galleries and four clearance centers, in 23 states in the
Northeast, Midwest and upper Great Plains under the Bon-Ton,
Bergner's, Boston Store, Carson's, Elder-Beerman, Herberger's and
Younkers nameplates. The stores offer a broad assortment of
national and private brand fashion apparel and accessories for
women, men and children, as well as cosmetics and home
furnishings.

The Bon-Ton Stores, Inc., sought Chapter 11 protection (Bankr. D.
Del. Case No. 18-10248) on Feb. 4, 2018.  In the petitions signed
by Executive Vice President and CFO Michael Culhane, the Debtor
disclosed total assets at $1.58 billion and total debt at $1.74
billion.

The Bon-Ton Stores tapped Paul, Weiss, Rifkind, Wharton & Garrison
LLP as counsel; Young Conaway Stargatt & Taylor, LLP as co-counsel;
Joseph A. Malfitano, PLLC, as special counsel; PJT Partners LP as
investment banker; AP Services, LLC as financial advisor; and A&G
Realty Partners LLC, as real estate advisor; and Prime Clerk LLC,
as administrative advisor.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on Feb. 15, 2018,
appointed seven creditors to serve on the official committee of
unsecured creditors in the Chapter 11 case.


BRISTOW GROUP: S&P Affirms 'B' CCR & Rates New $300MM Notes 'B+'
----------------------------------------------------------------
S&P Global Ratings affirmed its 'B' corporate credit rating on
Bristow Group Inc. The outlook remains negative.

S&P said, "At the same time, we revised the recovery rating on the
company's senior secured debt to '2' from '3', reflecting our
expectations for substantial (70%-90%; rounded estimate: 75%)
recovery in the event of a payment default and raised the
issue-level rating to 'B+' from 'B'. We assign these ratings to the
new $300 million secured notes maturing 2023.

"The issue-level rating on the company's unsecured debt remains
'B-'. The recovery rating is '5' reflecting our expectation of
modest (10%-30%; rounded estimate: 20%) recovery in the event of a
payment default.

"The affirmation reflects our view that the new $300 million in
secured debt will have a minimal effect on leverage and be
partially offset by our expectations of marginally better operating
performance over the forecasted period.

"The upgrade of the issue-level rating for the secured debt
reflects our expectations for higher recovery prospects due to the
lower secured debt obligations in our default scenario. The company
is terminating its existing $400 million revolving credit facility
(maturing 2019) which we assumed was 85% drawn at the time of
default.

"The negative outlook reflects our view that leverage measures
could continue to weaken and become inconsistent with the current
rating if hydrocarbon prices remained depressed beyond our
forecasts, further delaying an increase in activity in the offshore
oil and gas industry.

"We could lower the rating if Bristow's cash flow generation
weakened below our current expectations, such that FFO to debt
decreased below 5% with no near-term remedy. This could occur if
commodity prices weakened below our assumptions and offshore oil
and gas activity failed to show improvement in line with our
current forecasts. We could also consider a lower rating if
liquidity became less than adequate.

"We could consider revising the outlook to stable if FFO to debt
remained comfortably close to 12% on a sustained basis. This could
occur if the company's oil and gas operations improve, which would
likely be a result of an improvement in commodity prices."


CADIZ INC: Nokomis Capital Holds 9.9% Stake as of Dec. 31
---------------------------------------------------------
Nokomis Capital, L.L.C. and Mr. Brett Hendrickson disclosed in a
Schedule 13G/A filed with the Securities and Exchange Commission
that as of Dec. 31, 2017, they beneficially own 2,531,995 shares of
common stock of Cadiz Inc., constituting 9.99 percent of the shares
outstanding.  

The amendment relates to Common Stock of Cadiz purchased by Nokomis
Capital through the accounts of certain private funds and managed
accounts.  Nokomis Capital serves as the investment adviser to the
Nokomis Accounts and may direct the vote and dispose of the
2,531,995 shares of Common Stock held by the Nokomis Accounts.  As
the principal of Nokomis Capital, Mr. Hendrickson may direct the
vote and disposition of the 2,531,995 shares of Common Stock held
by the Nokomis Accounts.

The Reporting Persons are prohibited from converting the presently
convertible notes held by them to obtain ownership in excess of
9.99% of the outstanding Common Stock of the Issuer.

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

                     https://is.gd/YaPTwq

                          About Cadiz

Founded in 1983, Cadiz Inc. -- http://www.cadizinc.com/-- is a
publicly-held renewable resources company that owns 70 square miles
of property with significant water resources in Southern
California.  The Company maintains an organic agricultural
development in the Cadiz Valley of eastern San Bernardino County,
California and is partnering with public water agencies to
implement the Cadiz Water Project, which over two phases will
create a new water supply for approximately 400,000 people and make
available up to 1 million acre-feet of new groundwater storage
capacity for the region.  Cadiz abides by a wide-ranging "Green
Compact" focused on environmental conservation and sustainable
practices to manage its land, water and agricultural resources.

Cadiz reported a net loss and comprehensive loss of $26.33 million
in 2016, a net loss and comprehensive loss of $24.01 million in
2015, and a net loss and comprehensive loss of $18.88 million in
2014.

As of Sept. 30, 2017, Cadiz Inc. had $68.88 million in total
assets, $145.18 million in total liabilities and a total
stockholders' deficit of $76.29 million.


CADIZ INC: Odey Asset Management Owns 5.5% Stake as of Dec. 31
--------------------------------------------------------------
Odey Asset Management Group Ltd, Odey Asset Management LLP, Odey
Holdings AG, and Robin Crispin William Odey disclosed in a Schedule
13G/A filed with the Securities and Exchange Commission that as of
Dec. 31, 2017, they beneficially own 1,264,363 shares of common
stock of Cadiz Inc., constituting 5.54 percent of the shares
outstanding.
  
The Shares reported for Odey Asset Management LLP represent shares
held for the benefit of investment advisory clients of OAM LLP.
Odey Asset Management Group Ltd is the managing member of OAM LLP,
Odey Holdings AG is the sole stockholder of OAM Ltd, and Mr. Odey
is the sole stockholder of Odey Holdings.

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

                     https://is.gd/4EejP9

                          About Cadiz

Founded in 1983, Cadiz Inc. -- http://www.cadizinc.com/-- is a
publicly-held renewable resources company that owns 70 square miles
of property with significant water resources in Southern
California.  The Company maintains an organic agricultural
development in the Cadiz Valley of eastern San Bernardino County,
California and is partnering with public water agencies to
implement the Cadiz Water Project, which over two phases will
create a new water supply for approximately 400,000 people and make
available up to 1 million acre-feet of new groundwater storage
capacity for the region.  Cadiz abides by a wide-ranging "Green
Compact" focused on environmental conservation and sustainable
practices to manage its land, water and agricultural resources.

Cadiz reported a net loss and comprehensive loss of $26.33 million
in 2016, a net loss and comprehensive loss of $24.01 million in
2015, and a net loss and comprehensive loss of $18.88 million in
2014.

As of Sept. 30, 2017, Cadiz Inc. had $68.88 million in total
assets, $145.2 million in total liabilities and a total
stockholders' deficit of $76.29 million.


CALMARE THERAPEUTICS: Joseph Finley Has 4.9% Stake as of Dec. 31
----------------------------------------------------------------
Joseph M. Finley disclosed in a Schedule 13G/A filed with the
Securities and Exchange Commission that as of Dec. 31, 2017, he
beneficially owns 1,509,753 shares of common stock of Calmare
Therapeutics Incorporated, constituting 4.97 percent of the shares
outstanding.  The percentage of class is calculated based on
30,376,639 outstanding shares of common stock as of Nov. 16, 2017,
as reported in the Issuer's First Amendment to Definitive Proxy
Statement on Schedule 14A.

Mr. Finley may be deemed the beneficial owner of 726,213 shares
held through his individual retirement account and 783,540 shares
held by Birch Coulee Fund, LLC, of which he is president.

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

                    https://is.gd/zjEa2M

                 About Calmare Therapeutics

Calmare Therapeutics Incorporated, formerly known as Competitive
Technologies, Inc. -- http://www.calmaretherapeutics.com/--
provides distribution, patent and technology transfer, sales and
licensing services focused on the needs of its customers and
matching those requirements with commercially viable product or
technology solutions.  Sales of the Company's Calmare(R) pain
therapy medical device continue to be the major source of revenue
for the Company.  The Company currently employ the full-time
equivalent of seven people.

Mayer Hoffman McCann CPAs, issued a "going concern" opinion in its
report on the consolidated financial statements for the year ended
Dec. 31, 2016, noting that the Company has incurred operating
losses since fiscal year 2006 and has a working capital and
shareholders' deficit at Dec. 31, 2016.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.

Calmare reported a net loss of $3.82 million for the year ended
Dec. 31, 2016, compared to a net loss of $3.67 million for the
year ended Dec. 31, 2015.  As of Dec. 31, 2016, Calmare had $3.88
million in total assets, $17.69 million in total liabilities, all
current, and a total shareholders' deficit of $13.81 million.


CAMBER ENERGY: Helmers' Stake Down to 0.017% as of Dec. 31
----------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, Condagua, LLC, John B. Helmers and Glenn A. Helmers
disclosed that as of Dec. 31, 2017, they beneficially own 11,570
shares of common stock of Camber Energy, Inc., constituting 0.017
percent of the shares outstanding.  A full-text copy of the
regulatory filing is available at https://is.gd/FhmHre

                       About Camber Energy

Based in San Antonio, Texas, Camber Energy (NYSE American: CEI) --
http://www.camber.energy.com/-- is a growth-oriented, independent
oil and gas company engaged in the development of crude oil,
natural gas and natural gas liquids in the Hunton formation in
Central Oklahoma in addition to anticipated project development in
the San Andres formation in the Permian Basin.

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

Camber reported a net loss of $89.12 million on $5.30 million of
total net operating revenues for the year ended March 31, 2017,
compared to a net loss of $25.44 million on $968,146 of total net
operating revenues for the year ended March 31, 2016.

As of Dec. 31, 2017, the Company had $18.18 million in total
assets, $41.80 million in total liabilities and a total
stockholders' deficit of $23.61 million.

GBH CPAs, PC -- http://www.gbhcpas.com/-- in Houston, Texas,
issued a "going concern" opinion on the consolidated financial
statements for the year ended March 31, 2017, citing that the
Company has incurred significant losses from operations and had a
working capital deficit at March 31, 2017.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern, the auditors said.


CAMBER ENERGY: Incurs $9.1 Million Net Loss in Third Quarter
------------------------------------------------------------
Camber Energy, Inc. filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q reporting a net loss
of $9.09 million on $2.15 million of total revenues for the three
months ended Dec. 31, 2017, compared to a net loss of $4.39 million
on $1.91 million of total revenues for the three months ended Dec.
31, 2016.

For the nine months ended Dec. 31, 2017, the Company reported a net
loss of $18.39 million on $5.54 million of total revenues compared
to a net loss of $56.57 million on $2.95 million of total revenues
for the nine months ended Dec. 31, 2016.

As of Dec. 31, 2017, the Company had $18.18 million in total
assets, $41.80 million in total liabilities and a total
stockholders' deficit of $23.61 million.

The Company is currently restricted from issuing any other
preferred stock (other than the Series B Preferred Stock) that is
pari passu or senior to the Series C Preferred Stock with respect
to any rights for a period of one year after the earlier of such
date (i) a registration statement is effective and available for
the resale of all shares of common stock issuable upon conversion
of the Series C Preferred Stock, or (ii) Rule 144 under the
Securities Act is available for the immediate unrestricted resale
of all shares of common stock issuable upon conversion of the
Series C Preferred Stock.

"Even with the Company entering into the October 2017 Purchase
Agreement, the Company's current financial situation raises
substantial doubt about the Company's ability to continue as a
going concern for the next twelve months following the issuance of
these financial statements," Camber stated in the Quarterly Report.


At Dec. 31, 2017, the Company's total current liabilities of $40.8
million exceeded its total current assets of $3.2 million,
resulting in a working capital deficit of $37.6 million, while at
March 31, 2017, the Company's total current liabilities of $48.2
million exceeded its total current assets of $3.9 million,
resulting in a working capital deficit of $44.3 million.  The $6.7
million decrease in the working capital deficit is primarily due to
the settlement of $9.4 million outstanding under the Rogers note
and related accrued interest.

Net cash used in operating activities was $3.6 million for the nine
months ended Dec. 31, 2017, as compared to $6.3 million for the
same period a year ago.  The decrease in net cash used in operating
activities of $2.7 million was primarily related to an increase in
operating revenue of $2.6 million.

Net cash provided by investing activities was $0.8 million for the
nine months ended Dec. 31, 2017, as compared to net cash used in
investing activities of $6.6 million for the same period a year
ago.  The decrease of $7.4 million in cash used in investing
activities was primarily due to our acquisition of a working
interest in certain oil and gas properties during the prior year
period as well as the sale of the Jackrabbit properties in the
current period.

The Company had net cash provided by financing activities of $3.1
million for the nine months ended Dec. 31, 2017, as compared to
having net cash provided by financing activities of $14.7 million
for the same period a year ago, which decrease was primarily due
the loan the Company received related to the acquisition of its
working interest in certain oil and gas properties in the period a
year ago offset by $4.0 million raised in the current period from
the sale of Series C Preferred Stock.

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

                      https://is.gd/Ojl0C7

                       About Camber Energy

Based in San Antonio, Texas, Camber Energy (NYSE American: CEI) --
http://www.camber.energy.com/-- is a growth-oriented, independent
oil and gas company engaged in the development of crude oil,
natural gas and natural gas liquids in the Hunton formation in
Central Oklahoma in addition to anticipated project development in
the San Andres formation in the Permian Basin.

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

Camber reported a net loss of $89.12 million on $5.30 million of
total net operating revenues for the year ended March 31, 2017,
compared to a net loss of $25.44 million on $968,146 of total net
operating revenues for the year ended March 31, 2016.

GBH CPAs, PC -- http://www.gbhcpas.com/-- in Houston, Texas,
issued a "going concern" opinion on the consolidated financial
statements for the year ended March 31, 2017, citing that the
Company has incurred significant losses from operations and had a
working capital deficit at March 31, 2017.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern, the auditors said.


CAPTAIN NEMOS: Taps Gudeman & Associates as Legal Counsel
---------------------------------------------------------
Captain Nemos Subs and Salads, LLC, received approval from the U.S.
Bankruptcy Court for the Eastern District of Michigan to hire
Gudeman & Associates, P.C., as its legal counsel.

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

The firm's hourly rates are:

     Edward Gudeman     $350
     Brian Rookard      $300
     Ashton Briggs      $100
     Rachel Tanner      $100
     Kelly Darr          $90

The firm received a retainer in the sum of $5,000, plus $1,717 for
the filing fee.

Edward Gudeman, Esq., at Gudeman & Associates, disclosed in a court
filing that his firm is a "disinterested person" as defined in
section 101(14) of the Bankruptcy Code.

Gudeman & Associates can be reached through:

     Edward J. Gudeman, Esq.
     Brian A. Rookard, Esq.
     GUDEMAN AND ASSOCIATES, P.C.
     1026 West 11 Mile Road
     Royal Oak, MI 48067
     Tel: 248-546-2800
     E-mail: ejgudeman@gudemanlaw.com

                     About Captain Nemos Subs

Captain Nemos Subs and Salads, LLC, is a Michigan corporation that
owns several sub and salad shops in the Downriver area of
Southeast, Michigan.  It sells subs, salads, appetizers and other
food goods and drinks.  The business is located at 28801 Telegraph
Rd., Flat Rock, Michigan.

Captain Nemos Subs and Salads filed a Chapter 11 petition (Bankr.
E.D. Mich. Case No. 18-41307) on Feb. 1, 2018.  In the petition
signed by Brett T. Manning, managing member, the Debtor estimated
less than $50,000 in assets and $100,000 to $500,000 in
liabilities.  Judge Mark A. Randon presides over the case.  GUDEMAN
AND ASSOCIATES, P.C., is the Debtor's counsel.



CAROL ROSE: Oakley Buying 2014 Bloomer 6 Horse Trailer for $60K
---------------------------------------------------------------
Carol Rose, Inc., asks the U.S. Bankruptcy Court for the Eastern
District of Texas to authorize the sale of 2014 Bloomer 6 Horse
Trailer to Tate Oakley for $60,000.

Objections, if any, must be filed within 21 days from the date the
Motion was served.

RG Trailers, a consignor that specializes in selling and appraising
horse trailers such as the Debtor's Horse Trailer for the past
thirteen years, appraised the Horse Trailer at $62,000 less the 7%
consignment fcc.  The market for equipment such as the Horse
Trailer is small, and "horse trading" in the business is typically
and traditionally done through such contacts and word of mouth.  

Horse trailers quickly depreciate in value.  A similar use 2018
Bloomer 6 Horse Trailer is valued at $74,900; however, a 2017
Bloomer 6 Horse Trailer is valued at $65,900 per RG Trailers
appraisals.  Therefore, it is paramount that the Debtor sells the
Horse Trailer before the trailer continues to depreciate.  For
these reasons, the Debtor files the Motion on an expedited basis to
ensure the proposed sale is not lost due to any delay.

The Debtor has located the Buyer as a potential purchaser for the
Horse Trailer.  The purchase price for the Horse Trailer is
$60,000.  The Buyer has agreed to purchase the Horse Trailer as is,
where is, and without warranty of any kind.  The Buyer has agreed
to tender the Purchase Price to the Debtor.  

The Debtor has not received a higher or better offer for the Horse
Trailer than that received from the Buyer.  The parties have not
executed a contract.  The Debtor will execute a Bill of Sale for
the Horse Trailer at closing in exchange for the simultaneous
payment of $60,000 cash.

The Debtor is not aware of any Encumbrances attaching to the Horse
Trailer.  In order to facilitate the sale, the Debtor asks that
such sale be free and clear of any and all Encumbrances.

                       About Carol Rose

Carol Rose, Inc. -- http://carolrose.com/-- owns a horse breeding
facility in Gainesville, Texas.  It provides on-site breeding,
cooled semen, embryo transfer, mare care and maintenance and
foaling services.  It is owned by Carol Rose, a National Reined Cow
Horse Association (NRCHA) and National Reining Horse Association
(NRHA) breeder.  Ms. Rose is the sole director and shareholder of
the Debtor.

Carol Rose, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Tex. Case No. 17-42058) on Sept. 19,
2017.  In the petition signed by owner Carol Rose, the Debtor
estimated assets of $10 million to $50 million and liabilities of
less than $500,000.

Judge Brenda T. Rhoades presides over the case.  

Gardere Wynne Sewell LLP is the Debtor's bankruptcy counsel.  The
Debtor tapped
Kelly Hart & Hallman LLP/Kelly Hart & Pitre as its special counsel.


CENGAGE LEARNING: S&P Lowers CCR to 'B-', Outlook Stable
--------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating on
Boston-based Cengage Learning Holdings II Inc. to 'B-' from 'B'.
The rating outlook is stable.

S&P said, "At the same time, we lowered our issue-level rating on
the company's $250 million ABL revolving credit facility to 'B+'
from 'BB-'. The recovery rating remains '1', indicating our
expectation for very high recovery (90%-100%; rounded estimate:
95%) of principal in the event of a payment default.

"We also lowered our issue-level rating on Cengage's first-lien
term loan to 'B' from 'B+'. The recovery rating remains '2',
indicating our expectation for substantial recovery (70%-90%;
rounded estimate: 70%) of principal in the event of default. In
addition, we lowered our issue-level rating on the company's senior
unsecured notes to 'CCC' from 'CCC+'. The recovery rating remains
'6', indicating our expectation for negligible recovery (0%-10%;
rounded estimate: 5%) of principal in the event of a payment
default."

The company issues all of the debt via its subsidiary, Cengage
Learning Inc.

"The downgrade reflects Cengage's weak operating performance, high
debt burden, and our expectation that leverage will remain above 8x
and FOCF to debt will remain below 5% through fiscal 2019. We
expect Cengage's print textbook sales will continue to decline
25%-30% as the company launches new initiatives in an attempt to
stabilize and increase its Learning segment revenue. These
initiatives, including a new unlimited digital subscription
offering and a partnership to share revenue with rental providers,
could lead to increased revenue over the long run. However, we
believe there is execution risk as the company transitions to this
new model. In particular, the company's new digital subscription
offering marks a meaningful change in strategy. We believe Cengage
will need good adoption growth over the next few semesters to
increase its average revenue per student, improve profitability,
and ultimately lower leverage. We believe Cengage's competitive
position within the higher-education market has weakened due to
pricing pressure on course materials and competition from used,
rental, and free courseware, and online piracy. These factors have
contributed to adjusted EBITDA declining by about one-third to
about $260 million from fiscal 2016 to the 12 months ending Dec.
31, 2017.

"The stable outlook reflects our view that Cengage will operate
with leverage above 8x, FOCF to debt in the 3%-5% range, and EBITDA
margin of about 20% in fiscal 2019 while the company invests in
ways to increase its Learning segment revenue despite continued
print textbook revenue declines in the 25%-30% range.

"We could lower the corporate credit rating if textbook sales
continue to decline at an accelerated pace and the company's
digital transition stalls, resulting in Cengage losing market share
while alternative courseware options and student buying patterns
cause average revenue per student to decline. In this scenario,
Cengage's EBITDA and cash flow would drop significantly, FOCF to
debt would decrease to below 2% with no clear path to improvement,
and we would view the company's capital structure as
unsustainable.

"We could raise the corporate credit rating if Cengage increases
its Learning segment revenue, with a track record of meaningful
growth in adoptions for its digital subscription offering, and we
believe the company is increasing its average revenue per student
in each classroom. In this scenario, Cengage's incremental digital
revenue will improve profitability and cash flow, causing EBITDA
margin to trend toward 25% and FOCF to debt to improve above 5% on
a sustained basis."


CENGAGE: Bank Debt Trades at 6.84% Off
--------------------------------------
Participations in a syndicated loan under which Cengage (fka
Thomson Learning) is a borrower traded in the secondary market at
93.16 cents-on-the-dollar during the week ended Friday, February
16, 2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents a decrease of 0.63 percentage points from
the previous week. Cengage pays 425 basis points above LIBOR to
borrow under the $1.71 billion facility. The bank loan matures on
June 7, 2023. Moody's rates the loan 'B2' and Standard & Poor's
gave a 'B+' rating to the loan. The loan is one of the biggest
gainers and losers among 247 widely quoted syndicated loans with
five or more bids in secondary trading for the week ended Friday,
February 16.


CHARLOTTE OLYMPIA: US Affiliates File Bankruptcy, to Sell Assets
----------------------------------------------------------------
Chantal Fernandez, writing for BusinessofFashion.com, reports that
three American subsidiaries of London-based Charlotte Olympia, have
filed for Chapter 11 bankruptcy protection in Delaware bankruptcy
court citing "unprecedented brick and mortar retail disruption,"
according to the filing.

The report says Charlotte Olympia Holdings's US assets totaled
$3.26 million as of November 30, 2017, according to court
documents.  The US business, which operates four retail stores in
New York, California and Nevada, has never been profitable and lost
more than $6 million in 2017. It owes $20 million in unsecured
debts, not including its debts to landlords such as the Simon
Property Group.

The report notes Charlotte Olympia plans to liquidate all of its US
assets as soon as possible, funded by a $410,000 loan from Three14
Ltd., a UK subsidiary of Charlotte Olympia Holdings led by
Charlotte Dellal and Bonnie Takhar, the Company's president.

"We are closing our US entity that we set up for our US retail
operations, as we are closing the stores. Wholesale business,
however remains intact," president Bonnie Takhar told BoF,
declining to comment further.

The report also states that both Three14 and Onward Luxury Group
SpA, an Italian luxury manufacturer that bought a controlling
interest in Charlotte Olympia Holdings in July 2017, said they
would no longer financially support the loss-making American
subsidiaries, according to court documents.

Charlotte Olympia sells luxury footwear and accessories.


CLIFFORD CABABE: Selling Branchburg Property to Fund Plan
---------------------------------------------------------
Clifford S. Cababe asks the U.S. Bankruptcy Court for the District
of New Jersey to authorize the sale of the real property located at
4 Mitchell Road, Branchburg, New Jersey.

A hearing on the Motion is set for March 6, 2018 at 10:00 a.m.

The Debtor certifies that he owns the Property.  The Property is
presently encumbranced by a mortgage held by Bank of America.  It
has been listed for more than a year without any offers.

The Debtor has entered into Contract of Sale for the sale of the
Property.  The net proceeds from the sale of the Property will be
used to fund his Chapter 11 Plan of Reorganization.  The calculated
net proceeds will be held in the Debtor's Attorney's Trust Account
awaiting further Order of the Court.

The Debtor believes that the proposed sale is in the best interest
of his creditors that he be permitted to sell the Property.

The Creditor:

          BANK OF AMERICA
          Nc4-102-03-14
          P.O. Box 26012
          Greensboro, NC 27410

Counsel for the Debtor:

          Leonard S. Singer, Esq.
          ZAZELLA & SINGER, ESQS.
          36 Mountain View Blvd.
          Wayne, NJ 07470
          Telephone: (973) 696-1700
          Facsimile: (973) 696-3228
          E-mail: zsbankruptcy@gmail.com

Clifford Cababe sought Chapter 11 protection (Bankr. D.N.J. Case
No. 16-28766) on Sept. 30, 2016.  The Debtor tapped Leonard S.
Singer, Esq., at Zazella & Singer, Esqs., as counsel.


COBALT INT'L: Amends Reorg Plan, Plan Hearing Set for March 30
--------------------------------------------------------------
BankruptcyData.com reported that Cobalt International Energy filed
with the U.S. Bankruptcy Court an Amended Chapter 11 Plan of
Reorganization and related Disclosure Statement. According to the
Disclosure Statement, "Specifically, under the terms of the Plan,
holders of Claims and Interests will receive the following
treatment in full and final satisfaction, compromise, settlement,
release, and discharge of, and in exchange for, such holders'
Claims and Interests: Allowed Priority Tax Claims shall be treated
in accordance with the terms set forth in section 1129(a)(9)(C) of
the Bankruptcy Code. Allowed Other Priority Claims will be paid in
full, in Cash or otherwise provided treatment as to render such
Claims unimpaired. For First Lien Notes Claims of $500,000,000 in
principal amount, on the Effective Date, or as soon thereafter as
reasonably practicable, except to the extent that a holder of an
Allowed First Lien Notes Claim agrees to less favorable treatment,
in full and final satisfaction, compromise, settlement, release,
and discharge of and in exchange for each Allowed First Lien Notes
Claim, each holder of an Allowed First Lien Notes Claim shall
receive treatment rendering its Allowed First Lien Notes Claims
Unimpaired under applicable provisions of the Bankruptcy Code. For
Second Lien Notes Claims of $934,732,000 in principal amount, on
the Effective Date, or as soon thereafter as reasonably
practicable. In full and final satisfaction, compromise,
settlement, release, and discharge of and in exchange for each
Allowed Second Lien Notes Claim, each holder of an Allowed Second
Lien Notes Claim shall receive either (i) its Pro Rata share of the
Second Lien Recovery or (ii) in the Debtors' sole discretion, and
solely in the event the Debtors' have sufficient Cash to provide
for such treatment, such other treatment rendering its Allowed
Second Lien Notes Claim Unimpaired under applicable provisions of
the Bankruptcy Code."

The Court scheduled a March 30, 2018 hearing to consider the Plan,
with objections due by March 26, 2018, according to the report.

                  About Cobalt International

Cobalt International Energy -- http://www.cobaltintl.com-- is an
independent exploration and production company active in the
deepwater U.S. Gulf of Mexico and offshore West Africa.  Cobalt was
formed in 2005 and is headquartered in Houston, Texas.

Cobalt International Energy, Inc., and five of its subsidiaries
filed voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 17-36709) on Dec.
14, 2017.  In the petitions signed by CFO David D. Powell, the
Debtors reported total assets of $1.69 billion and total debt of
$3.16 billion as of Sept. 30, 2017.

The Debtors tapped Zack A. Clement PLLC as local bankruptcy
counsel; Kirkland & Ellis LLP and Kirkland & Ellis International
LLP as general bankruptcy counsel; Houlihan Lokey Capital, Inc., as
financial advisor and investment banker; Ernst & Young LLP as
auditor; and Kurtzman Carson Consultants LLC as claims and noticing
agent.  Baker Botts LLP and Susman Godfrey LLP serve as special
litigation counsel.

An official committee of unsecured creditors was appointed in the
Debtors' cases.  Pachulski Stang Ziehl & Jones LLP serves lead
counsel to the Committee; Snow Spence Green LLP as local counsel;
and Conway MacKenzie, Inc., as financial advisor.


COBALT INT'L: US Trustee, et al., Object to Disclosure Statement
----------------------------------------------------------------
BankruptcyData.com reported that multiple parties -- including the
U.S. Trustee (UST) assigned to the Cobalt International Energy
case, the official committee of unsecured creditors, the ad hoc
committee of unsecured noteholders, Whitton Petroleum Services,
Anadarko Petroleum, Chevron U.S.A. and the Department of Justice --
filed with the U.S. Bankruptcy Court separate objections to the
Disclosure Statement for Cobalt International Energy's Joint
Chapter 11 Plan of Reorganization. The UST asserts, "First, the
United States Trustee objects because the Disclosure Statement,
Approval Motion and Solicitation and Voting Procedures only allow
manual voting for the Amended Plan with no provision for electronic
voting. Second, the Disclosure Statement (and Amended Plan) does
not provide an opt-out provision to the non-voting class members.
Lastly, the Disclosure Statement and underlying Amended Plan of
Reorganization propose overly broad releases, exculpations and
injunction provisions without adequately providing a legal
justification for them. As currently drafted, the Disclosure
Statement and Approval Motion omits information and lacks
sufficient detail such that creditors are unable to make an
informed decision whether to accept, reject, or object to the
Amended Plan. In the absence of amendments to deal with such
matters as are noted below, the UST recommends that the Court not
approve the Approval Motion or the Disclosure Statement as
containing 'adequate information' under 11 U.S.C. section 1125."

                  About Cobalt International

Cobalt International Energy -- http://www.cobaltintl.com-- is an
independent exploration and production company active in the
deepwater U.S. Gulf of Mexico and offshore West Africa.  Cobalt was
formed in 2005 and is headquartered in Houston, Texas.

Cobalt International Energy, Inc., and five of its subsidiaries
filed voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 17-36709) on Dec.
14, 2017.  In the petitions signed by CFO David D. Powell, the
Debtors reported total assets of $1.69 billion and total debt of
$3.16 billion as of Sept. 30, 2017.

The Debtors tapped Zack A. Clement PLLC as local bankruptcy
counsel; Kirkland & Ellis LLP and Kirkland & Ellis International
LLP as general bankruptcy counsel; Houlihan Lokey Capital, Inc., as
financial advisor and investment banker; Ernst & Young LLP as
auditor; and Kurtzman Carson Consultants LLC as claims and noticing
agent.  Baker Botts LLP and Susman Godfrey LLP serve as special
litigation counsel.

An official committee of unsecured creditors was appointed in the
Debtors' cases. Pachulski Stang Ziehl & Jones LLP serves lead
counsel to the Committee; Snow Spence Green LLP as local counsel;
and Conway MacKenzie, Inc., as financial advisor.


COCRYSTAL PHARMA: Settles Note Disputes with Daniel Fisher
----------------------------------------------------------
Cocrystal Pharma, Inc., has reported previously about litigation
involving Daniel Fisher and his affiliate, 580 Garcia Properties
LLC, as well as the Company's acquisition of a promissory note
secured by a deed of trust under which 580 Garcia Properties LLC
had been the primary obligor.  On or about Feb. 8, 2018 a series of
transactions concluded, involving the Company, Daniel Fisher, 580
Garcia Properties LLC, and others, by the terms of which, inter
alia, the Company resolved all outstanding claims and disputes with
Daniel Fisher, his spouse Sharon Fisher and 580 Garcia Properties,
LLC.  Pursuant to the terms of the Agreement, the Company received
$1,400,000 on Feb. 9, 2018 from a third party in exchange for the
Company transferring a mortgage promissory note to the third party.
After appropriate write downs of the Mortgage Note, the Company
had carried the Mortgage Note as a $1.294 million asset on its
balance sheet.  The approximately $106,000 difference will be
reported as a gain for the current quarter.

                    About Cocrystal Pharma

Cocrystal Pharma, Inc., formerly known as Biozone Pharmaceuticals,
Inc., is a pharmaceutical company with a mission to discover novel
antiviral therapeutics as treatments for serious and/or chronic
viral diseases.  Based in Tucker, Georgia, Cocrystal Pharma employs
unique technologies and Nobel Prize winning expertise to create
first- and best-in-class antiviral drugs.  These technologies and
the Company's market-focused approach to drug discovery are
designed to efficiently deliver small molecule therapeutics that
are safe, effective and convenient to administer.

The report from BDO USA, LLP, in Seattle, Washington, the Company's
independent registered public accounting firm for the year ended
Dec. 31, 2016, included an explanatory paragraph stating that that
the Company has suffered recurring losses from operations and has
an accumulated deficit that raise substantial doubt about its
ability to continue as a going concern.

Cocrystal Pharma reported a net loss of $74.87 million in 2016, a
net loss of $50.12 million in 2015 and a net loss of $99,000 in
2014.  As of Sept. 30, 2017, Cocrystal Pharma had $122.3 million in
total assets, $22.25 million in total liabilities and $99.99
million in total stockholders' equity.


COMPLETION INDUSTRIAL: Sets Sale Procedures for Assets
------------------------------------------------------
Completion Industrial Minerals, LLC ("CIM"), asks the U.S.
Bankruptcy Court for the Northern District of Texas to authorize
the sealed bid sale procedures in connection with the sale of
assets.

During the time it was in active operations, CIM produced Northern
Alpha Quartz proppants for use by (among others) oil and gas
producers in horizontal oil and gas drilling at its Marshfield,
Wisconsin facility.  It owns fee title to the real property and
improvements comprising the Marshfield Facility, as well as other
tangible assets related to that facility, including removable
fixtures, equipment and information systems, and approximately 200
acres of unimproved real property located near the Marshfield
Facility containing significant sand reserves ("CIM Assets").  CIM
is also a party to various executory contracts and leases ("CIM
Contracts").

CIM and its members had originally sought to restructure CIM
through the sale of the CIM Members' equity interests to a new
owner under terms that would provide for the recapitalization of
CIM, with the capital to be injected into CIM sufficient to pay its
existing debts and to provide additional operating capital.  But
given the prior inability of the CIM Members to effectuate an
equity sale, CIM has determined to ask approval of the Proposed Bid
Procedures and thereby to obtain authority to sell the CIM Assets
accordingly.  As part of the Proposed Bid Procedures, CIM also asks
authority to assume and assign the CIM Contracts as may be
designated by any purchaser in accordance with the Proposed Bid
Procedures.

CIM has also determined that the CIM Assets may be more valuable if
sold in various asset groupings, as opposed to being sold in their
entirety.  Accordingly, CIM has determined that it is in the best
interest of creditors and its estate to ask bids on both the CIM
Assets in their entirety and by Asset Group.  The Asset Groups are
reflected in Schedule 3.1.

A copy of the Schedule 3.1 and the list of Executory
contract/unexpired leases attached to the Motion is available for
free at:

   http://bankrupt.com/misc/Completion_Industrial_63_Sales.pdf

The Proposed Bid Procedures also provide for bidder(s) to designate
the CIM Contracts a which are to be assumed by CIM for assignment
to such bidder(s) as part of any sale, with the bidder obligated to
satisfy cure claims due the counter-party of any designated CIM
Contract as provided under Section 365(a) of the Bankruptcy Code.

CIM will solicit one-time sealed bids to sell the CIM Assets to the
highest bidder from potential bidders that, based on its records,
have previously expressed an interest in purchasing CIM or
substantially all of the CIM assets ("Sealed Bid Auction").

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: March 19, 2018 at 4:30 p.m. (CT)

     b. Deposit Amount: $50,000

     c. The sale of the CIM Assets be free of all liens, claims and
encumbrances, with the exception of any tax liens and with
authority to pay any undisputed tax liens from the proceeds of the
sale.

     d. Upon receipt of all Bids by the Bid Deadline, CIM may
select one or more Bids for acceptance, and may also select one or
more Back-Up Bids.

     e. Upon selection of the Higher and Best Bid(s) and any
Back-Up Bid, CIM will ask entry of the Sale Order by the Court for
authority to sell the CIM Assets to the Bidder submitting the
Highest and Best Bid or, if that Highest and Best Bidder fails to
close, for authority to sell to the Bidder(s) submitting designated
Back-Up Bids in the order selected.

     f. The Debtor will ask the Court to authorize it to assume the
Designated CIM Contracts and to assign those Designated CIM
Contracts to the applicable Highest and Best Bidder or,
alternatively, to the applicable Back-Up Bidder(s).

     g. The closing on any Highest and Best Bid will occur on or
before five days (not including Saturdays, Sundays or any legal
holidays) of entry of an order approving the Highest and Best Bid,
with the applicable Deposit Amount being credited to the Bid
Amount.  CIM will have sole discretion to extend the date of any
closing.

To successfully implement the foregoing, CIM asks a waiver of the
10-day stay under Bankruptcy Rule 6004(h).

              About Completion Industrial Minerals

Completion Industrial Minerals, LLC -- http://www.ciminerals.com/
-- is a producer of northern alpha quartz proppants.  It is a
full-service provider of products and services from the quarry to
the rail head at destination.

Completion Industrial Minerals sought protection under Chapter 11
of the Bankruptcy Code (Bankr. N.D. Tex. Case No. 17-43208) on Aug.
1, 2017.  In the petition signed by Thomas Giordani, its president,
the Debtor estimated assets and liabilities of $1 million to $10
million.  Judge Russell F. Nelms presides over the case.  Fishman
Jackson Ronquillo PLLC is the Debtor's counsel.

                         *     *     *

Completion Industrial Minerals has moved for an appointment of a
Chapter 11 trustee to take over management of the estate.  CIM says
does not have the cash resources to fund continued operations and
its current management does not have particular expertise in
bankruptcy restructuring matters.




COMSTOCK RESOURCES: Van Den Berg Has 12.3% Stake as of Dec. 31
--------------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, Van Den Berg Management I, Inc. reported that as of
Dec. 31, 2017, it beneficially owns 5,588,077 shares of common
stock of Comstock Mining Inc., constituting 12.34 percent of the
shares outstanding.

All of the shares of Common Stock are owned by various investment
advisory clients of Van Den Berg Management I, Inc., which is
deemed to be a beneficial owner of those shares pursuant to Rule
13d-3 under the Securities Exchange Act of 1934, due to it
discretionary power to make investment decisions over those shares
for its clients and/or its ability to vote such shares.  In all
cases, persons other than Van Den Berg Management I, Inc. have the
right to receive, or the power to direct the receipt of, dividends
from, or the proceeds from the sale of the shares.  No individual
client holds more than five percent of the class.

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

                      https://is.gd/OJWAY1

                     About Comstock Mining

Virginia City, Nev.-based Comstock Mining Inc. is a Nevada-based,
gold and silver mining company with extensive, contiguous property
in the historic Comstock district.  The Company began acquiring
properties in the Comstock District in 2003.  Since then, the
Company has consolidated a substantial portion of the Comstock
district, secured permits, built an infrastructure and brought the
exploration project into test mining production.  The Company
continues acquiring additional properties in the Comstock district,
expanding its footprint and creating opportunities for exploration
and mining.  The goal of the Company's strategic plan is to deliver
stockholder value by validating qualified resources (measured and
indicated) and reserves (probable and proven) of 3,250,000 gold
equivalent ounces by 2013, and commencing commercial mining and
processing operations by 2011, with annual production rates of
20,000 gold equivalent ounces.

Comstock Mining reported a net loss of $10.57 million in 2017, a
net loss of $12.96 million in 2016 and a net loss of $10.45 million
in 2015.  As of Dec. 31, 2017, Comstock Mining had $30.96 million
in total assets, $19.09 million in total liabilities and $11.86
million in total stockholders' equity.

"While the Company has been successful in the past in obtaining the
necessary capital to support its operations, including registered
equity financings from its existing shelf registration, borrowings,
or other means, there is no assurance that the Company will be able
to obtain additional equity or other financing, if needed.  The
Company believes it will have sufficient funds to sustain
operations during the next twelve months as a result of the sources
of funding..." said the Company in its Annual Report for the year
ended Dec. 31, 2017.


CONCORDIA HEALTHCARE: Bank Debt Trades at 10.25% Off
----------------------------------------------------
Participations in a syndicated loan under which Concordia
Healthcare Corp is a borrower traded in the secondary market at
89.75 cents-on-the-dollar during the week ended Friday, February
16, 2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents an increase of 4.51 percentage points from
the previous week. Concordia Healthcare pays 500 basis points above
LIBOR to borrow under the $500 million facility. The bank loan
matures on October 20, 2021. Moody's rates the loan 'Caa2' and
Standard & Poor's gave a 'CCC-' rating to the loan. The loan is one
of the biggest gainers and losers among 247 widely quoted
syndicated loans with five or more bids in secondary trading for
the week ended Friday, February 16.


CORNERSTONE HOSPITALITY: Taps Tarbox Law as Legal Counsel
---------------------------------------------------------
Cornerstone Hospitality, LLC, seeks approval from the U.S.
Bankruptcy Court for the Northern District of Texas to hire Tarbox
Law, P.C., as its legal counsel.

The firm will advise the Debtor regarding the administration of its
bankruptcy estate; assist in the sale of its assets; advise the
Debtor regarding the formulation of a plan of reorganization; and
provide other legal services related to its Chapter 11 case.

Max Tarbox, Esq., the attorney who will be handling the case,
disclosed in a court filing that he has no connection with any
creditor that holds interests adverse to the Debtor.  

Tarbox Law can be reached through:

     Max Ralph Tarbox, Esq.
     Tarbox Law, P.C.
     2301 Broadway
     Lubbock, TX 79401
     Tel: (806) 686-4448
     Fax: (806) 368-9785
     E-mail: max@tarboxlaw.com

                About Cornerstone Hospitality

Cornerstone Hospitality, LLC is a privately-held company in
Lubbock, Texas.  It is a small business Debtor as defined in 11
U.S.C. Section 101(51D).

Cornerstone Hospitality sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Texas Case No. 18-50034) on Feb. 26,
2018.  In the petition signed by Abraham Lincoln, managing member,
the Debtor estimated assets and liabilities of $1 million to $10
million.


CRAPP FARMS: Proposes a Live Auction of Grant Farm Property
-----------------------------------------------------------
Crapp Farms Partnership asks the U.S. Bankruptcy Court for the
Western District of Wisconsin to authorize the sale of
approximately 2,044 m/l acres of farmland and related farm
buildings located in Grant County, Wisconsin by a live auction sale
to be conducted by Steffes Group, Inc. on March 28, 2018.

The Debtor wishes to conduct the sale of the Property it formerly
used in its farming operations using Steffes as auctioneer,
pursuant to the proposed Real Estate Listing and Auction Sale
Agreement between the Debtor and Steffes.  The Debtor proposes to
sell the Property free and clear of liens, claims and encumbrances,
with the same to attach to the proceeds of the sale.

BMO Harris, N.A., the Debtor's prepetition secured lender, obtained
proposals from Steffes to conduct the auction sales, and
recommended that the Debtor hires Steffes to conduct the proposed
auction sale according to the terms and conditions set forth in the
Real Estate Auction Agreement.

The Real Property is subject to validly-perfected first-position
security interests in favor of BMO, securing, among other
obligations to BMO, notes with an outstanding principal balance of
$29,067,310 as of the Petition Date.  By virtue of BMO's properly
perfected security interest in the Real Property, BMO will be
entitled to all net proceeds from the Real Estate Auction, after
compensation to
Steffes, to be applied to reduce the current indebtedness owed by
the Debtor to BMO.

Contemporaneous with the filing of the Motion, the Debtor filed the
Amended Application of Crapp Farms Partnership to Employ Steffes
Group as Auctioneer.

Steffes' requested compensation for services to be rendered to the
Debtor are fully set forth in the Real Estate Auction Agreement and
specifically as follows:

     a. Steffes will pay all costs related to advertising and
promotion, set-up fees, and other costs for the preparation of the
auction; and

     b. Steffes will be compensated via a buyer's premium of 5% in
effect for the Real Estate Auction, which premium will be added to
each successful buyer's purchase price for each parcel of land sold
and will represent the only fee to Steffes for its services in
conducting the Real Estate Auction.

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

           http://bankrupt.com/misc/Crapp_Farms_339_Sales.pdf

The Debtor asks that the Court approves the payment of the
compensation to Steffes and authorize it to disburse Steffes' fee
to Steffes upon conclusion of the Real Estate Auction.

The Debtor believes that conducting the Real Estate Auction prior
to the beginning of the 2018 planting season will yield great
interest and competitive bidding.  Therefore, it proposes to have
Steffes conduct the Real Estate Auction on March 28, 2018.
Conducting the auction at this time will allow successful buyers to
incorporate any purchased land into their overall cropping plan.

The Debtor anticipates that in conjunction with the filing of the
Motion, the Debtor will also be filing an appropriate motion to
have this Motion heard on an expedited basis.  Additionally, it
also asks that the 14-day stay pursuant to Rule 6004(h) be waived.

The Auctioneer:

          STEFFES GROUP, INC.
          24400 MN Highway 22 South
          Litchfield, MN 55355-5840
          Telephone: (320) 693-9371
          Facismile: (320) 693-9373
          E-mail: Litchfield@SteffesGroup.com

                  About Crapp Farms Partnership

Crapp Farms Partnership is a large farming operation that includes
growing and selling crops, raising livestock, and providing farm
trucking and excavating services to third-party customers.  The
farming operation is located in Potosi, Wisconsin.

Crapp Farms sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Wis. Case No. 17-11601) on May 3, 2017.  In the
petition signed by Darell C. Crap, partner, the Debtor estimated
its assets and debt at $10 million to $50 million.

The case is assigned to Judge Catherine J. Furay.  

The Debtor tapped J. David Krekeler, Esq., Eliza M. Reyes, Esq.,
Jennifer M. Schank, Esq., Kristin J. Sederholm, Esq., at Krekeler
Strother, S.C., as Chapter 11 counsel.

On June 5, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Creditors Committee
is represented by Matthew E. McClintock, Esq., at Goldstein &
McClintock, LLLP.


CRAPP FARMS: Proposes an April 3 Live Auction of Farm Equipment
---------------------------------------------------------------
Crapp Farms Partnership asks the U.S. Bankruptcy Court for the
Western District of Wisconsin to authorize the sale of farm
equipment by a live auction sale to be conducted on April 3, 2018;
and the rejection of an unexpired lease between the Debtor and BMO
Harris Equipment Finance.

The Debtor and BMO are parties to a Master Lease of Personal
Property dated June 18, 2013, and the Lease Schedule dated June 18,
2013 made a part of the Master Lease.  The equipment leased by the
Debtor are identified on Schedule A of the Lease Schedule and are
more commonly known as three John Deere planters.

The Master Lease is an executory contract which was in full force
and effect on the Petition Date.  Pursuant to Section 365(d)(l) of
the Bankruptcy Code, the Debtor may reject an unexpired lease of
personal property of the Debtor before the confirmation of a plan.
As of the filing of the Motion, no order has been signed or entered
by the Court confirming a plan in the Chapter 11 case.

The Debtor desires to reject the Master Lease immediately because
the Debtor will not be continuing its farming operations, and so
that the equipment subject to the Master Lease may be included in
the Equipment Auction.  Rejection of the Master Lease is in the
best interests of the Debtor, its creditors, and the estate.

The Debtor wishes to conduct the sale of farm personal property
consisting of equipment, machinery and vehicles formerly used in
its farming operations using Steffes Group, Inc. as auctioneer,
pursuant to the proposed Auction Sale Agreement between the Debtor
and Steffes.

BMO, the Debtor's pre-petition secured lender, obtained proposals
from Steffes to conduct the Equipment Auction, and recommended that
the Debtor hire Steffes to conduct the proposed auction sale
according to the tenns and conditions set forth in the Equipment
Auction Agreement.

The Debtor also intends to sell certain equipment at the Equipment
Auction which is subject to an unexpired lease between the Debtor
and BMO.  Therefore, the Debtor is also asking entry of an order
rejecting the lease so that the equipment may be included in the
Equipment Auction.

Contemporaneous with the filing of the Motion, the Debtor filed the
Amended Application of Crapp Farms Partnership to Employ Steffes
Group as Auctioneer.  

By the Motion, the Debtor then asks entry of an Order authorizing
the Debtor to sell its farm personal property consisting of
equipment, vehicles and machinery by a live auction sale conducted
by Steffes on April 3, 2018, free and clear of liens, claims and
encumbrances, with the same to attach to the proceeds of the sale.

The Preliminary Equipment List lists all the Equipment to be sold
at the Equipment Auction.  The list is preliminary at this time as
the Debtor is being allowed the opportunity to ask direct third
party buyers for several equipment items which are itemized in the
list.  The items of equipment listed in the Lease Schedule will
also be incorporated and made a part of the Preliminary Equipment
List.

If the Debtor is unable to obtain buyers for any of the items
identified in the Retained Equipment List by Feb. 28, 2018, the
Debtor agrees that any unsold item(s) will be included and sold at
the Equipment Auction.  In the event any unsold item(s) from the
Retained Equipment List are included in the Equipment Auction, the
Debtor will file a supplemental affidavit to the Motion
identifying
any such unsold item(s).

The Debtor acknowledges that the direct sale of any equipment from
the Debtor to a third party buyer must be approved by the Court
after the filing of a properly noticed motion requesting entry of
an order approving any such sale.  Because a majority of the
Equipment is equipment used in cropping operations, the Debtor
believes that conducting the Equipment Auction prior to the
beginning of the 2018 planting season will yield great interest and
competitive bidding as farmers look to upgrade or replace their
fanning equipment.

Upon information and belief, all the Equipment on the Preliminary
Equipment List is subject to validly-perfected first-position
security interests in favor of BMO, securing, among other
obligations to BMO, notes with an outstanding principal balance of
$29,067,310 as of the Petition Date.  By virtue of BMO's properly
perfected security interest in the Equipment, BMO will be entitled
to all net proceeds from the Equipment Auction, after compensation
to Steffes, to be applied to reduce the current indebtedness owed
by the Debtor to BMO.

Steffes' requested compensation for services to be rendered to the
Debtor are fully set forth in the Equipment Auction Agreement and
specifically as follows: (i) Steffes will charge a total commission
of 8%, itemized as follows: 5% for the Auctioneer's & Clerk's Fee;
1% for Advertising; and 2% for Set-up Fees and Transport; and (ii)
Steffes' commission will be paid out of gross sale proceeds from
the Equipment Auction.

The Debtor asks that the Court approves payment of the compensation
to Steffes and authorizes the Debtor to disburse Steffes' fee to
Steffes upon conclusion of the Equipment Auction.

The Debtor believes that the Equipment Auction will yield the
highest and best total value for the Equipment, and that the
Equipment Auction is in the best interests of the Debtor, its
creditors, and the estate.  The Debtor anticipates that in
conjunction with the filing of the Motion, the Debtor will also be
filing an appropriate motion to have the Motion heard on an
expedited basis.  

Finally, the Debtor asks that the 14-day stay pursuant to Rule
6004(h) be waived.

A copy of the Auction Agreement, Equipment Schedule and the
Preliminary Equipment List attached to the Motion is available for
free at:

       http://bankrupt.com/misc/Crapp_Farms_340_Sales.pdf

                  About Crapp Farms Partnership

Crapp Farms Partnership is a large farming operation that includes
growing and selling crops, raising livestock, and providing farm
trucking and excavating services to third-party customers.  The
farming operation is located in Potosi, Wisconsin.

Crapp Farms sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Wis. Case No. 17-11601) on May 3, 2017.  In the
petition signed by Darell C. Crap, partner, the Debtor estimated
its assets and debt at $10 million to $50 million.

The case is assigned to Judge Catherine J. Furay.  

The Debtor tapped J. David Krekeler, Esq., Eliza M. Reyes, Esq.,
Jennifer M. Schank, Esq., Kristin J. Sederholm, Esq., at Krekeler
Strother, S.C., as Chapter 11 counsel.

On June 5, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Creditors Committee
is represented by Matthew E. McClintock, Esq., at Goldstein &
McClintock, LLLP.


CYANCO INTERMEDIATE: S&P Assigns 'B' CCR, Outlook Stable
--------------------------------------------------------
Private-equity sponsor Cerberus Capital Management L.P. has agreed
to acquire Cyanco Intermediate Corp. from Oaktree Capital
Management L.P. A new entity called Cyanco Intermediate 2 Corp.
will be parent to Cyanco Intermediate Corp., and will be the
borrower on all of the company's proposed first- and second-lien
credit facilities.

S&P Global Ratings assigned its 'B' corporate credit rating to
Cyanco Intermediate 2 Corp. The rating outlook is stable.

S&P said, "At the same time, we assigned our 'B+' issue-level
rating and '2' recovery rating (70%-90%; rounded estimate 70%)on
the company's first-lien credit facilities, consisting of a $50
million revolver and $380 million term loan. We also assigned our
'CCC+' issue-level rating and '6' recovery rating (0%-10%; rounded
estimate 0%) on the company's $100 million second-lien term loan.

"We expect to withdraw the issue-level ratings on the company's
existing debt when it is fully repaid upon close of the
transaction. We will also withdraw the existing corporate credit
rating on Cyanco Intermediate Corp. at that time.

"The 'B' corporate credit rating and stable outlook on Cyanco
reflect our view that the sale to Cerberus does not result in
significant changes to the company's credit risk. The transaction
results in a modest increase in debt of about $100 million due to
the new second-lien term loan (in addition to an upsizing of the
revolving credit facility to $50 million from $15 million). We
believe that weighted-average credit measures will remain
appropriate for the ratings, including debt to EBITDA in the 5x to
6x range. We believe the company's narrow focus on sodium cyanide,
high customer concentration, and private-equity ownership will
continue to constrain the rating, despite favorable factors
including a leading market position, long term contracts, and solid
EBITDA margins.

"The stable outlook reflects our view that Cyanco will continue to
generate modestly improving EBITDA margins benefitting from volume
increases and contracted price increases, and that the company will
utilize free cash flow to pay down debt leading to modest credit
metric improvement. Under our base case assessment, we expect that
over the next 12 months the company will maintain debt to EBITDA
between 5x and 6x, with free cash flow being prioritized to reduce
debt.

"We could raise the ratings by one notch over the next 12 months if
the company bolsters its credit metrics by consistently paying down
debt. We could consider an upgrade if weighted-average FFO to debt
were above 12%, debt to EBITDA below 5x, and determined that these
credit metrics were sustainable after taking into account financial
policy decisions. In an upside scenario, we would expect
stronger-than-expected gold prices leading to increasing gold
mining and thus an increase in demand for sodium cyanide. We would
also expect that there are no supply disruptions with Ascend
Performance Materials, and the company experiences margin expansion
from contracted price increases.

"We could lower the ratings within the next 12 months if there is a
significant drop off in operating performance due to an unexpected
disruption at Cyanco or the gold mines it serves. In such a
downside scenario, we would expect a 5% decrease in revenues,
combined with a 5% drop in EBITDA margins from current projections,
which would lead to a deterioration in debt to EBITDA to above 6x
and FFO to debt dropping into the mid- to high-single-digits range.
A loss of one of the three key customers, which generate over 50%
of the company's revenue, or major disruptions at one of the
company's two production facilities could produce such a scenario.
Our downside scenario could also occur if a sustained drop in gold
prices lead to decreased activity at Cyanco customers' gold mining
operations. In addition, any supply-side disruptions could lead to
weaker credit measures and a reassessment of the rating. We could
also consider a lower rating if the company issued additional debt
to fund dividends or acquisitions."


DAVID'S BRIDAL: Bank Debt Trades at 13.75% Off
----------------------------------------------
Participations in a syndicated loan under which David's Bridal Inc.
is a borrower traded in the secondary market at 86.25
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents a decrease of 0.86 percentage points from
the previous week. David's Bridal pays 375 basis points above LIBOR
to borrow under the $520 million facility. The bank loan matures on
October 11, 2019. Moody's rates the loan 'Caa2' and Standard &
Poor's gave a 'CCC' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, February 16.


DELCATH SYSTEMS: Renaissance No Longer a Shareholder as of Dec. 29
------------------------------------------------------------------
Renaissance Technologies LLC and Renaissance Technologies Holdings
Corporation disclosed in a Schedule 13G/A filed with the Securities
and Exchange Commission that as of Dec. 29, 2017, they have ceased
to beneficially own shares of common stock of Delcath Systems, Inc.
A full-text copy of the regulatory filing is available for free at
https://is.gd/UmkfbF

                    About Delcath Systems

Based in New York, New York, Delcath Systems, Inc. --
http://www.delcath.com/-- is an interventional oncology Company
focused on the treatment of primary and metastatic liver cancers.
The Company's investigational product -- Melphalan Hydrochloride
for Injection for use with the Delcath Hepatic Delivery System
(Melphalan/HDS) -- is designed to administer high-dose chemotherapy
to the liver while controlling systemic exposure and associated
side effects.  In Europe, the Company's system is in commercial
development under the trade name Delcath Hepatic CHEMOSAT Delivery
System for Melphalan (CHEMOSAT), where it has been used at major
medical centers to treat a wide range of cancers of the liver.

As of Sept. 30, 2017, Delcath Systems had $14.48 million in total
assets, $16.33 million in total liabilities and a total
stockholders' deficit of $1.85 million.  The Company has incurred
losses since inception and has an accumulated deficit of $305.6
million at Sept. 30, 2017.  The Company incurred a net loss of
$25.9 million for the nine months ended Sept. 30, 2017 used $11.7
million of cash for its operating activities.

Grant Thornton LLP, in New York, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2016, citing that the Company has incurred recurring
losses from operations and as of Dec. 31, 2016, has an accumulated
deficit of $279.2 million.  These conditions, along with other
matters, raise substantial doubt about the Company's ability to
continue as a going concern.


DEXTERA SURGICAL: Broadfin Capital No Longer Owns Common Shares
---------------------------------------------------------------
Broadfin Capital, LLC, Broadfin Healthcare Master Fund, Ltd. and
Kevin Kotler disclosed in a Schedule 13G/A filed with the
Securities and Exchange Commission that as of Dec. 31, 2017, they
have ceased to beneficially own shares of common stock of Dextera
Surgical, Inc.  A full-text copy of the regulatory filing is
available for free at:

                     https://is.gd/eARJMY

                    About Dextera Surgical

Headquartered in Redwood City, California, Dextera Surgical Inc.
(DXTR:US OTC US) -- https://www.dexterasurgical.com/ -- is a
medical device company that designs and manufactures proprietary
stapling devices that enable the advancement of minimally invasive
surgical procedures.  Founded in 1997 as Vascular Innovations,
Inc., the Company changed its name in November 2001 to Cardica,
Inc., and in June 2016 to Dextera Surgical Inc.

Dextera Surgical sought Chapter 11 protection (Bankr. D. Del. Case
No. 17-12913) on Dec. 11, 2017.  Dextera Surgical also entered into
an asset purchase agreement with Aesculap, Inc, an affiliate of B.
Braun Group, for approximately $17.3 million.

The Company disclosed $6.53 million in total assets and $14.82
million in total debt as of Sept. 30, 2017.

The Debtor tapped Saul Ewing Arnstein & Lehr LLP as counsel; Cooley
LLP as special corporate counsel; JMP Securities, LLC, as financial
advisor and investment banker; Rust Consulting/Omni Bankruptcy as
claims and noticing agent.

                         *     *     *

On Jan. 24, 2018, the Bankruptcy Court approved the sale of
substantially all its assets to Aesculap, Inc.  The Debtor
anticipates closing of the sale will occur in February 2018.


DEXTERA SURGICAL: Camber Capital No Longer a Shareholder
--------------------------------------------------------
Camber Capital Management LLC and Stephen DuBois reported to the
Securities and Exchange Commission that as of Dec. 31, 2017, they
have ceased to beneficially own shares of common stock of Dextera
Surgical, Inc.  A full-text copy of the regulatory filing is
available for free at https://is.gd/Nr2R9h

                    About Dextera Surgical

Headquartered in Redwood City, California, Dextera Surgical Inc.
(DXTR:US OTC US) -- https://www.dexterasurgical.com/ -- is a
medical device company that designs and manufactures proprietary
stapling devices that enable the advancement of minimally invasive
surgical procedures.  Founded in 1997 as Vascular Innovations,
Inc., the Company changed its name in November 2001 to Cardica,
Inc., and in June 2016 to Dextera Surgical Inc.

Dextera Surgical sought Chapter 11 protection (Bankr. D. Del. Case
No. 17-12913) on Dec. 11, 2017.  Dextera Surgical also entered into
an asset purchase agreement with Aesculap, Inc, an affiliate of B.
Braun Group, for approximately $17.3 million.

The Company disclosed $6.53 million in total assets and $14.82
million in total debt as of Sept. 30, 2017.

The Debtor tapped Saul Ewing Arnstein & Lehr LLP as counsel; Cooley
LLP as special corporate counsel; JMP Securities, LLC, as financial
advisor and investment banker; Rust Consulting/Omni Bankruptcy as
claims and noticing agent.

                         *     *     *

On Jan. 24, 2018, the Bankruptcy Court approved the sale of
substantially all its assets to Aesculap, Inc.  The Debtor
anticipates closing of the sale will occur in February 2018.


DIODES INC: Egan-Jones Hikes FC Sr. Unsecured Rating to BB
----------------------------------------------------------
Egan-Jones Ratings Company, on February 15, 2018, upgraded the
foreign currency senior unsecured rating on debt issued by Diodes
Incorporated to BB from BB-.

Diodes Incorporated is an American manufacturer and supplier of
discrete, logic, analog and mixed-signal semiconductors. Its
headquarters is located in Plano, Texas, United States.



DONCASTERS FINANCE: Bank Debt Trades at 4.33% Off
-------------------------------------------------
Participations in a syndicated loan under which Doncasters Finance
US LLC is a borrower traded in the secondary market at 95.67
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents a decrease of 1.46 percentage points from
the previous week. Doncasters Finance pays 825 basis points above
LIBOR to borrow under the $290 million facility. The bank loan
matures on September 27, 2020. Moody's rates the loan 'Caa2' and
Standard & Poor's gave a 'CCC' rating to the loan. The loan is one
of the biggest gainers and losers among 247 widely quoted
syndicated loans with five or more bids in secondary trading for
the week ended Friday, February 16.


DRONE USA: Reports $1.30 Million Net Loss for First Quarter
-----------------------------------------------------------
Drone USA, Inc. filed with the Securities and Exchange Commission
its quarterly report on Form 10-Q reporting a net loss of $1.30
million on $4.43 million of sales for the three months ended Dec.
31, 2017, compared to a net loss of $951,784 on $6.98 million of
sales for the three months ended Dec. 31, 2016.

As of Dec. 31, 2017, Drone USA had $6.19 million in total assets,
$13.69 million in total liabilities and a total stockholders'
deficit of $7.50 million.

As of Dec. 31, 2017, the Company had $2,309,255 in current assets,
including $181,381 in cash, compared to $2,059,246 in current
assets, including $152,492 in cash, at Sept. 30, 2017.  Current
liabilities at Dec. 31, 2017 totaled $13,698,576 compared to
$12,419,948 at Sept. 30, 2017.  The increase in current assets from
Sept. 30, 2017 to Dec. 31, 2017 is primarily due to an increase in
cash of approximately $29,000 and an increase in accounts
receivable of approximately $207,000.  The increase in current
liabilities from Sept. 30, 2017 to Dec. 31, 2017 is primarily due
to the increase in convertible notes payable of approximately
$799,000 primarily due to the borrowing of funds under convertible
note agreements, amortization of debt discount and accretion of a
premium, an increase in notes payable of $239,246, and an increase
in accrued expenses of approximately $222,000.

"While we have revenues as of this date, no significant UAV
revenues are anticipated until we have implemented our full plan of
operations, specifically, initiating sales campaigns for our UAV
platforms.  We must raise cash to implement our strategy to grow
and expand per our business plan.  We anticipate over the next 12
months the cost of being a reporting public company will be
approximately $250,000.

"If we cannot raise additional proceeds via a private placement of
our equity or debt securities, or secure more loans, we would be
required to cease business operations.  As a result, investors
would lose all of their investment.  Under the terms of our credit
agreement with TCA, all potential new investments must first be
reviewed and approved by TCA, which may constrain our options for
new fundraising.

"We anticipate our short-term liquidity needs to be approximately
$5.8 million which will be used to settle our existing current
liabilities and we expect gross profits of approximately
$2,000,000.  To meet these needs we intend to complete equity
financing and refinance or restructure certain existing
liabilities.  Once this is completed, and we implement our sales
and marketing plan to sell UAV products, we anticipate minimal
long-term liquidity needs which we expect to meet through equity
financing or short-term borrowings.  

"Additionally, we will have to meet all the financial disclosure
and reporting requirements associated with being a publicly
reporting company.  Our management will have to spend additional
time on policies and procedures to make sure it is compliant with
various regulatory requirements, especially that of Section 404 of
the Sarbanes-Oxley Act of 2002.  This additional corporate
governance time required of management could limit the amount of
time management has to implement the business plan and may impede
the speed of its operations," the Company stated in the Quarterly
Report.

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

                       https://is.gd/AtsEdH

                         About Drone USA

Based in West Haven, Connecticut, Drone USA, Inc. is an unmanned
aerial vehicles and related services and technology company that
intends to engage in the research, design, development, testing,
manufacturing, distribution, exportation, and integration of
advanced low altitude UAV systems, services and products.  Drone
also provides product procurement, distribution, and logistics
services through its wholly-owned subsidiary, HowCo Distributing
Co., to the United States Department of Defense and Defense
Logistics Agency.  The Company has operations based in West Haven,
Connecticut and Vancouver, Washington.  The Company is registered
with the U.S. State Department and has met the requirements of the
Arms Export Control Act and International Traffic in Arms
Regulations.  The registration allows for the Company to apply for
export, and temporary import, of product, technical data, and
services related to defense articles.  The Company continues to
seek strategic acquisitions and partnerships with UAV firms that
offer superior technologies in high-growth markets, as well as
acquisitions and partnerships with firms that have complementary
technologies and infrastructure.

Drone USA reported a net loss of $7.82 million for the fiscal year
ended Sept. 30, 2017, following a net loss of $5.95 million for the
fiscal year ended Sept. 30, 2016.

Salberg & Company, P.A., in Boca Raton, Florida, issued a "going
concern" qualification in its report on the consolidated financial
statements for the year ended Sept. 30, 2017, citing that the
Company has a net loss and net cash used in operating activities in
fiscal 2017 of $7,826,933 and $478,769, respectively, and has a
working capital deficit, stockholders' deficit and an accumulated
deficit of $10,360,702, $6,410,086 and $13,856,425, respectively,
at Sept. 30, 2017.  Furthermore, the Company has been in default on
a material convertible note payable since March 2017 and defaulted
on the Note Payable -- Seller in September 2017.  These matters
raise substantial doubt about the Company's ability to continue as
a going concern.


ENVIRO-SAFE: $9.5K Sale of Scissor Lift to Menke Approved
---------------------------------------------------------
Judge Thomas L. Perkins of the U.S. Bankruptcy Court for the
Central District of Illinois authorized Enviro-Safe Refrigerants,
Inc.'s sale of a scissor lift outside the ordinary course of
business to Matt Menke for $9,500.

The Debtor is authorized to execute a bill of sale to the Buyer for
said scissor lift if requested.

                 About Enviro-Safe Refrigerants

Headquartered in Pekin, Illinois, Enviro-Safe Refrigerants Inc. --
http://www.es-refrigerants.com/-- provides refrigerant and support
fluids.  Its products include air conditioning tools, automotive
fluids, green gas and industrial supplies.

Enviro-Safe Refrigerants filed for Chapter 11 bankruptcy protection
(Bankr. C.D. Ill. Case No. 17-80827) on June 5, 2017.  In the
petition signed by Julie C. Price, president, the Debtor estimated
assets and liabilities of between $1 million and $10 million.  

Judge Thomas L. Perkins presides over the case.

Sumner Bourne, Esq., at Rafool, Bourne & Shelby, P.C., serves as
the Debtor's bankruptcy counsel.

On July 11, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee tapped
Armstrong Teasdale LLP as counsel.


EXCO RESOURCES: Sec. 341 Creditors Meeting Slated for Feb. 22
-------------------------------------------------------------
The meeting of creditors under U.S.C. Sec. 341(a) in the chapter 11
cases of Exco Resources, Inc., et al., will be held on February 22,
2018 at 10:00 a.m. (prevailing Central Time) at the Bob Casey
United States Courthouse, Office of the United States Trustee, at
515 Rusk, Suite 3401, Houston, Texas, 77002.

The Sec. 341 Meeting of Creditors is required in all bankruptcy
cases.  All creditors are invited, but not required, to attend.
This Meeting of Creditors offers the one opportunity in a
bankruptcy proceeding for creditors to question a responsible
office of the Debtor under oath about the company's financial
affairs and operations that would be of interest to the general
body of creditors.

                     About EXCO Resources

EXCO Resources, Inc. (otc pink:XCOO) --
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, North Louisiana and the Appalachia region.  EXCO's
headquarters are located at 12377 Merit Drive, Suite 1700, Dallas,
TX 75251.

EXCO Resources, Inc., and 14 of its affiliates sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 18-30155) on Jan. 15,
2018.  EXCO disclosed total assets of $829.1 million and total debt
of $1.355 billion as of Sept. 30, 2017

The Debtors' cases have been assigned to the Honorable Marvin
Isgur.

The Debtors tapped Gardere Wynee Sewell LLP, and Kirkland & Ellis
LLP, as bankruptcy counsel; PJT Partners LP as financial advisor;
Alvarez & Marsal North America, LLC, as restructuring advisor; and
Epiq Bankruptcy Solutions, LLC, as claims agent.

The Official Committee of Unsecured Creditors is represented by
lawyers at Jackson Walker L.L.P.; and Brown Rudnick LLP.


FIRST QUANTUM: Fitch Gives B(EXP) Rating to New Notes Due 2024/2026
-------------------------------------------------------------------
Fitch Ratings has assigned Canada-based First Quantum Minerals
Ltd.s' (FQM) proposed senior notes due 2024 and 2026 an expected
'B(EXP)' rating. The Recovery Rating is 'RR4'.

The proceeds from the new notes are planned to be used to fund the
remaining capital expenditure relating to the Cobre Panama project
and to repay debt. The proposed notes are rated at the same level
as the Issuer Default Rating (IDR) to reflect the fact that they
will be a senior unsecured obligation of FQM and will rank equally
in right of payment with all existing and future senior unsecured
and unsubordinated obligations. The notes are guaranteed by various
group entities, which together represented 49% of consolidated
group EBITDA in 2017.

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

Fitch believes that FQM's operational profile is consistent with a
'BB' category rating. However, the rating is constrained by the
company's high debt levels and weak credit metrics, including
expected leverage of about 6.5x in 2018 which Fitch anticipates
will then decline below 5x by 2019, after the new issue.

KEY RATING DRIVERS

Improving Credit Metrics: Fitch expects FQM's gross leverage (total
debt/funds from operations (FFO)) to decline to 6.5x in 2018
(against 7x in 2017) and to fall below 5x by 2019, before
materially declining to about 3.5x in 2020 when Fitch expect Cobre
Panama to be making significant contributions to the group's
EBITDA. Fitch do not expect any improvement in leverage until 2019
due to the significant funding requirements for the development of
Cobre Panama in 2018.

Refinancing Improves Maturity Profile: FQM has managed its maturity
profile for the next two years to match its Cobre Panama capex
phasing and production ramp-up, and the Sentinel and Kansanshi
production ramp-up schedule. In October 2017 it increased the
existing USD1.9 billion term loan facility to USD2.2 billion,
extended the maturity profile to 2020 and reset covenant levels.
Under the new facility, the net debt/EBITDA covenant ratio of 5x
will be maintained until June 2018.

The ratio will then fall to 4.75x by June 2019 and then gradually
decrease further to 3.5x. Fitch assume that part of the proceeds
from the new notes will be directed to the repayment of a portion
of the term loan.

Negative FCF, Sufficient Funding: Subject to the successful
placement of the new bonds in 2018, Fitch project that FQM will
have sufficient funds to finance the negative FCF in 2018 of about
USD1.4 billion offset by expected cash inflows of around USD0.4
billion to be received from Franco-Nevada and KORES. This position
reflects the ongoing development of the Cobre Panama mine
(scheduled to begin production by end-2018). The USD1 billion
funding gap is expected to be financed from proceeds from the new
notes.

As a result, Fitch project Fitch adjusted gross debt will increase
in 2018, before decreasing after 2020, in line with the steep
bullet maturity payment expected in 2020 and 2021. Fitch believes
that the company's FCF generation and liquidity levels will be
sufficient for those maturities. Fitch treat the Franco-Nevada
contribution to Cobre-Panama capex as debt and the KORES
contributions as equity inflows.

Project Financing: FQM is contemplating the project financing of
Cobre Panama as an alternative financing source. However, Fitch do
not expect the management to proceed with this option if the bond
placement is successful. Fitch would reassess the new capital
structure, including the Recovery Rating of FQM's unsecured issues
and the potential for notching down if the group decides to proceed
with the project financing transaction.

Large Project Pipeline: In recent years, FQM has worked through a
large project pipeline, including the construction of the Kansanshi
smelter and Sentinel mine, as well as Cobre Panama. Sentinel
started commercial production in 2016, significantly contributing
to the company's results in 2017 (31% of copper sales in 2017) and
with the full benefit of the mine to be seen in 2018. Fitch still
expect gross capex, before third-party contributions to remain high
in 2018 at USD2.1 billion as FQM completes Cobre Panama. At the end
of 2017 the overall progress was 70%.

Large Zambian Operational Exposure: Assets in Zambia contributed
near 80% of group EBITDA in 2017 as the Sentinel mine approached
full output. The business environment for miners operating in
Zambia remains unstable. The reasons for this include dealings with
the government (enactment of new legislation for the mining sector)
as well as some operational considerations, such as power
shortages. Recently, however, FQM has indicated that the
environment for miners has improved and the power supply from Zesco
has stabilised.

Zambian Economic Background: In November 2017 Fitch affirmed
Zambia's Long-Term Foreign- and Local-Currency IDRs at 'B' with a
Negative Outlook. Zambia's rating reflects the sovereign's weak
fiscal management, high commodity dependence, and low income and
human development indicators, balanced against strengthening
economic growth, and the potential for the government's reform
agenda to successfully ameliorate structural constraints in the
economy while continuing with fiscal consolidation. The Negative
Outlook reflects the continuing downside risks from persistent
fiscal deficits and increased external debt servicing costs

DERIVATION SUMMARY

FQM has a weaker competitive position in terms of scale,
diversification (72% revenue in 2017 from Zambia, although this
will decrease when Cobre Panama starts production) and a smaller
size of mining operations than its major global peers such as Anglo
American plc (BBB-/Stable) and Freeport-McMonRan Inc.
(BB+/Negative). However, FQM has been working through a large
project pipeline in recent years, including the Sentinel mine,
which started commercial production in 2016 and Cobre Panama, which
will lead to an improvement in its business profile over the period
to 2020.

FQM's financial profile is also weaker than that of its peers and
is the key constraint on its rating level. Unlike its peers the
company did not have the flexibility to cut back substantially on
capex during 2016 which has led to an increasing debt burden. In
addition, FQM did not receive the full benefit of the current
improvement in copper prices in 2017 as it has hedged approximately
90% of its 2017 copper sales.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Fitch Rating Case for the Issuer

- Fitch's copper price assumptions of USD6,000/tonne in 2018,
   USD6,200/tonne in 2019 and USD6,500/tonne thereafter
- Volumes as per management guidance
- Total capex (excluding third-party contribution to Cobre
   Panama) of about USD2.1 billion in 2018, decreasing to USD680
   million in 2019 and USD480 million in 2020;
- Additional cash inflows from the Franco-Nevada streaming
   facility (USD266 million in 2018) and the KORES contribution
   (USD119 million);
- Acquisition of a 50% interest in KPMC from LS-Nikko Copper for
   USD664 million, of which USD179 million has been paid in 2017,
   USD185 million to be paid in 2018 and USD100 million to be paid

   annually in 2019-2021
- USD113 million cash outflows (USD38 million pa until 2020) for
   the framework agreement with Northern Dynasty Minerals
   regarding the Pebble Project in Alaska
- Fitch rating case does not include the project financing

RATING SENSITIVITIES

Developments that May, Individually or Collectively, Lead to
Positive Rating Action
- FFO gross leverage below 4.0x
- Return to positive FCF generation

Future Developments That May, Individually or Collectively, Lead to
Negative Rating Action
- FFO gross leverage failing to fall towards 5.0x by 2019
- Significant problems or delays at key development projects,
   delaying the expected improvement in EBITDA generation and
   credit metrics
- Measures taken by the Zambian government materially adversely
   affecting cash-flow generation or the operating environment

LIQUIDITY

Adequate Liquidity: At end-2017, FQM's unrestricted cash balances
amounted to USD702 million and the undrawn credit lines to USD530m
against USD20 million short-term debt. Subject to successful
placement of the new bonds in 2018, Fitch project that FQM will
have sufficient funds to finance the negative FCF in 2018 of about
USD1.4 billion offset by expected cash inflows of around USD0.4
billion to be received from Franco-Nevada and KORES. The USD1
billion funding gap is expected to be financed from proceeds from
the new notes.


FIRST RIVER: Hires Chipman Brown Cicero & Cole LLP as Co-Counsel
----------------------------------------------------------------
First River Energy, LLC, seeks authority from the U.S. Bankruptcy
Court for the Western District of Texas, San Antonio Division, to
hire Chipman Brown Cicero & Cole, LLP, as co-counsel for the
Debtor.

Professional services CBCC will render are:

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

     b) negotiate, draft, and/or pursue all documentation necessary
in the Chapter 11 Case;

     c) prepare and/or finalize on behalf of the Debtor all
applications, motions, answers, orders, reports, and other legal
papers and filings necessary to the administration of the Debtor's
estate in accordance with the Delaware Bankruptcy Court's local
rules and custom;

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

     e) perform all other legal services for, and providing all
other necessary legal advice to, the Debtor, which was necessary
and proper in this Chapter 11 Case.

CBCC's current hourly rates are:

     William E. Chipman, Jr. (Partner)     $595
     Mark D. Olivere (Partner)             $475
     Michelle M. Dero (Paralegal)          $225

William E. Chipman, Jr., a partner with the law firm of Chipman
Brown Cicero & Cole, attests that CBCC is a "disinterested person"
as that term is defined under Section 101(14) of the Bankruptcy
Code as modified by Section 1107(b).

The counsel can be reached through:

         William E. Chipman, Jr., Esq.
         Chipman Brown Cicero & Cole, LLP
         Hercules Plaza
         1313 N. Market Street, Suite 5400
         Wilmington, DE 19801
         Phone: (302) 295-0193
         Fax: (302) 295-0199
         E-mail: chipman@chipmanbrown.com

                    About First River Energy

Based in San Antonio, Texas, First River Energy, LLC --
http://www.firstriverenergy.com/-- is engaged in the oil and gas
extraction business.  

First River Energy filed a Chapter 11 petition (Bankr. D. Del. Case
No. 18-10080) on Jan. 12, 2018.  In its petition signed by CEO
Deborah Kryak, the Debtor estimated total assets and debt between
$10 million and $50 million.  

The Debtor hired Akerman LLP as its legal counsel, and Donlin,
Recano & Company, Inc., as claims and noticing agent.


FREEDOM HOLDING: Incurs $13.1 Million Net Loss in Third Quarter
---------------------------------------------------------------
Freedom Holding Corp. filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q reporting a net loss
attributable to common shareholders of US$13.12 million on
(US$2.15) million of total net revenue for the three months ended
Dec. 31, 2017, compared to a net loss attributable to common
shareholders of US$572,000 on US$2.86 million of net total revenue
for the three months ended Dec. 31, 2016.

For the nine months ended Dec. 31, 2017, the Company reported net
income attributable to common shareholders of US$22.53 million on
US$46.33 million of net total revenue compared to net income
attributable to common shareholders of US$383,000 on US$9.07
million of net total revenue for the nine months ended Dec. 31,
2016.

As of Dec. 31, 2017, Freedom Holding had US$258.84 million in total
assets, US$173.32 million in total liabilities and US$85.52 million
in total stockholders' equity.

As of Dec. 31, 2017, the Company had cash and cash equivalents of
US$34,847,000 compared to cash and cash equivalents of
US$22,616,000 as of March 31, 2017.  At Dec. 31, 2017, the Company
had total current assets (less restricted cash) of US$240,249,000
and total current liabilities of US$162,698,000 resulting in
working capital of US$77,551,000.  By comparison, at March 31,
2017, the Company had total current assets (less restricted cash)
of US$105,446,000 and total current liabilities of US$74,017,000
resulting in working capital of US$31,429,000.

At Dec. 31, 2017, the Company held trading securities in its
proprietary trading account of US$199,207,000.  Of this amount,
US$137,436,000 were subject to securities repurchase obligations.
Of its US$34,847,000 in cash and cash equivalents at Dec. 31, 2017,
US$21,674,000 was subject to reverse repurchase agreements.  The
Company monitors and manage its leverage and liquidity risk through
various committees and processes it has established.  The Company
assesses its leverage and liquidity risk based on considerations
and assumptions of market factors, as well as other factors,
including the amount of available liquid capital (i.e., the amount
of their cash and cash equivalents not invested in our operating
business).

"While we are confident in the risk management monitoring and
management processes we have in place, a significant portion of our
trading securities and cash and cash equivalents are subject to
collateralization agreements, which potentially increases our risk
of loss in the event financial markets move against our positions.
When this occurs our liquidity, capitalization and business can be
negatively impacted," the Company stated in the filing.

Regulatory requirements applicable to Freedom RU, Freedom KZ,
Freedom CY, Freedom UA and FFIN Bank require them to maintain
minimum capital levels.  Their primary sources of funds for
liquidity have historically consisted of existing cash balances
(i.e., available liquid capital not invested in their operating
businesses), capital contributions from Mr. Turlov, gains from
their proprietary trading accounts, fees and commissions, and
interest income.

During the nine months ended Dec. 31, 2017, Mr. Turlov contributed
US$8,594,000 to capital.  The Company has no agreements with Mr.
Turlov to provide additional capital contributions and he is under
no obligation to continue to provide the Company capital.  In
December the Company completed a private placement of its equity
securities raising net proceeds US$11,045,000.  During the nine
months ended Dec. 31, 2017 the Company also realized proceeds from
issuance of debt securities of US$9,853,000 of which, US$2,449,000
was used to repurchase Company debt securities.

"We have pursued an aggressive growth strategy during the past
several years, and we anticipate continuing efforts to rapidly
expand the footprint of our brokerage, banking and financial
services business in Russia, Kazakhstan, Ukraine, Cyprus and other
markets.  While this strategy has led to revenue growth it also
results in increased expenses and greater need for capital
resources.  Further growth and expansion may require greater
capital resources than we currently possess, which could require us
to pursue equity or debt financing from outside sources."  

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

                       https://is.gd/nC4cb7

                       About Freedom Holding

Freedom Holding Corp., formerly known as BMB Munai, Inc., is
engaged in oil and natural gas exploration and production through
Emir Oil LLP, which was sold to a third party entity in 2011.  The
Company has been focused on satisfying its post-closing
undertakings in connection with the sale of Emir Oil, winding down
its operations in Kazakhstan and exploring oil and gas
opportunities.  Freedom Holding is based in Almaty, Kazakhstan.

BMB Munai reported a net loss of US$578,139 for the year ended
March 31, 2017, a net loss of US$491,999 for the year ended March
31, 2016, and a net loss of US$138,634 for the period from Aug. 25,
2014, to March 31, 2015.


FUSION TELECOMMUNICATIONS: S&P Assigns 'B' CCR, Outlook Negative
----------------------------------------------------------------
Fusion Telecommunications International Inc. (Fusion) plans to
raise $620 million of debt financing in support of its acquisition
of the cloud and business services operations of U.S. competitive
local exchange carrier (CLEC) Birch Communications Holdings Inc.
(Birch).  

S&P Global Ratings assigned its 'B' corporate credit rating to New
York City-based telecommunications service provider Fusion
Telecommunications International Inc. The outlook is negative.

S&P said, "At the same time, we assigned our 'B' issue-level rating
and '3' recovery rating to the company's proposed senior secured
first-lien credit facilities, which consist of a $50 million
revolving credit facility due 2023 (undrawn) and $500 million
first-lien term loan due 2025. The '3' recovery rating indicates
our expectation for meaningful (50%-70%; rounded estimate: 60%)
recovery of principal and interest for first-lien lenders in the
event of payment default.

"We also assigned our 'CCC+' issue-level rating and '6' recovery
rating to the company's proposed senior secured second-lien term
loan due 2025. The '6' recovery rating indicates our expectation
for negligible (0%-10%; rounded estimate: 0%) recovery of principal
and interest for second-lien lenders in the event of payment
default."

Fusion will use the $570 million of net proceeds, along with
proceeds from $10 million of unsecured subordinated notes (unrated)
to repay Birch's existing debt of $443 million and Fusion's
existing debt of $98 million and pay about $36 million of related
transaction fees and expenses. Cash on the balance at transaction
close will be approximately $44 million.

S&P said, "We expect to resolve the CreditWatch placement of our
corporate credit rating on Birch after the transaction closes. At
that time, we expect to withdraw all our ratings on Birch."

The ratings on Fusion, which are pro forma for its acquisition of
Birch, reflect the company's relatively small scale and intense
competition from a multitude of companies providing
telecommunications services to small and midsize (SMB) businesses
(including better-capitalized telecom providers and cable
operators), which account for the majority of Fusion's customer
base. The rating also reflects S&P's expectation that pro forma for
the Birch acquisition, adjusted leverage will be in the mid- to
high-3x area in 2018 and decline modestly to the mid-3x area in
2019 driven by mandatory debt repayment. Revenue visibility from
multi-year contracts, modest geographic diversity, opportunities to
upsell services to a broader customer base, and potential cost
savings from acquisitions provide some offset to the company's
smaller size and the highly competitive market environment.

The negative outlook reflects potential integration risks stemming
from the company's acquisition of Birch in addition to uncertainty
around Fusion's ability to operate a significantly larger business
and reduce the elevated customer churn associated with Birch's
historical operations. Although leverage is moderate for the
rating, S&P believes that inherent risks in the business could make
it difficult for the company to de-lever if management is
unsuccessful with its integration strategy.  

S&P said, "We could lower the rating if operating and financial
performance deteriorates because of increased competitive
pressures, elevated churn, or if Fusion experiences execution
missteps from the integration of Birch, such that revenues decline
by more than 3% or EBITDA margins decline by more than 100 basis
points over the next year. Alternatively, we could lower the rating
if a debt-financed acquisition or dividend causes leverage to rise
above 4x on a sustained basis.  

"We could revise the outlook to stable if the company is able to
successfully integrate Birch while growing organic revenue in the
low-single-digit area. We could raise the rating in the longer term
if the company is able reduce leverage to below 3x. However, even
under that scenario, an upgrade would be contingent on Fusion's
controlling shareholders maintaining a financial policy that allows
for leverage to stay comfortably below 3x."


GENERAL NUTRITION: Bank Debt Trades at 2.06% Off
------------------------------------------------
Participations in a syndicated loan under which General Nutrition
Centers is a borrower traded in the secondary market at 97.94
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents an increase of 8.10 percentage points from
the previous week. General Nutrition pays 250 basis points above
LIBOR to borrow under the $1.375 billion facility. The bank loan
matures on March 4, 2019. Moody's rates the loan 'B3' and Standard
& Poor's gave a 'B-' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, February 16.



GETTY IMAGES: Bank Debt Trades at 5.83% Off
-------------------------------------------
Participations in a syndicated loan under which Getty Images Inc.
is a borrower traded in the secondary market at 94.17
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents an increase of 1.42 percentage points from
the previous week. Getty Images pays 350 basis points above LIBOR
to borrow under the $1.9 billion facility. The bank loan matures on
October 3, 2019. Moody's rates the loan 'B3' and Standard & Poor's
gave a 'CCC' rating to the loan. The loan is one of the biggest
gainers and losers among 247 widely quoted syndicated loans with
five or more bids in secondary trading for the week ended Friday,
February 16.


GFL ENVIRONMENTAL: S&P Affirms 'B' CCR & Rates New Unsec. Notes B-
------------------------------------------------------------------
S&P Global Ratings affirmed its 'B' long-term corporate credit
rating on Toronto-based waste services company GFL Environmental
Inc. The outlook is stable.

At the same time, S&P Global Ratings assigned its 'B-' issue-level
rating and '5' recovery rating to the company's proposed US$400
million senior unsecured notes due 2023. S&P's '5' recovery rating
indicates modest (10%-30%, rounded estimate 15%) recovery in a
default scenario.

S&P said, "We expect the company will use proceeds from the
proposed issuance to primarily to repay amounts drawn under its
revolving credit facility, and to fund recent and prospective
acquisitions.

"The affirmation reflects our view that the proposed financing
transaction will have a modest impact on the company's prospective
credit measures. The net increase in adjusted debt following GFL's
proposed note issuance is consistent with our expectation that the
company's debt will gradually increase as it continues to expand
its operations through acquisitions. We expect incremental earnings
and cash flow from recent and future acquisitions to offset the
impact of higher debt levels on GFL's credit measures.

"The stable outlook reflects our expectation that GFL will continue
to expand its operating breadth through acquisitions that we expect
will be funded primarily with debt. We forecast adjusted
debt-to-pro forma EBITDA of 6.5x-7.0x and adjusted pro forma FFO
cash interest coverage in the low 2x area over the next couple of
years."


GIBSON BRANDS: S&P Lowers CCR to 'CCC-' on Liquidity Shortfall
--------------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating to 'CCC-'
from 'CCC' on Nashville-based Gibson Brands Inc. The outlook is
negative.

S&P said, "At the same time we lowered the issue-level rating on
the company's $375 million senior secured notes due August 2018 to
'CCC-' from 'CCC'. The recovery rating remains '4', indicating our
expectation for an average (30%-50%; rounded estimate 30%) recovery
in the event of payment default."

Total debt outstanding as of Dec. 31, 2017, was $519 million.

The downgrade reflects the increased likelihood that Gibson Brands
could experience a near-term liquidity shortfall and default on its
debt if lenders choose to accelerate debt payments. The company's
operating performance continues to be weak as it works through the
lingering effects of the early 2017 implementation of rosewood
regulations under the Convention on International Trade in
Endangered Species of Wild Fauna and Flora (CITES), as well as
reduced pay terms from suppliers. The CITES regulations have led to
lower volumes in the musical instruments segment by slowing the
import/export of products made from rosewood, which is a common
input into guitars. Also, shorter pay terms disproportionally
affected the consumer electronics business and led to lower
volumes. Together these have contributed to a year-over-year
decline in Gibson's reported consolidated EBITDA of roughly 49%, as
of Dec. 31, 2017, causing the company to fall short of their
minimum EBITDA covenant on its domestic and international term
loans. The company secured a waiver on its minimum EBITDA covenants
for Dec. 31, 2017; however, the company is projecting to be in
breach for the reporting period ended January 2018 and will likely
be out of compliance for future reporting periods if operational
performance in early calendar year 2018 does not improve year over
year. If the company is unable to secure additional waivers for the
current and future periods, the lenders could choose to accelerate
the maturities.

The negative outlook reflects the possibility of a liquidity
shortfall and resulting default on the company's upcoming
maturities if it is unable to secure ongoing covenant waivers for
the coming months and successfully refinance its senior secure
notes by July 23, 2018.

S&P said, "We could lower the ratings if Gibson is unable to secure
ongoing covenant waivers for its minimum EBITDA covenants and
lenders choose to accelerate the maturity of its domestic and
international term loans, or if it is unable to successfully
refinance its senior secured notes at par before July 23, 2018.

"We could take a positive rating action if Gibson is able to
renegotiate the covenants associated with their term loan
facilities, thereby eliminating the risk of breaching its
covenants, and if the company is able to refinance its senior
secured notes at par, thereby delaying maturities while
significantly improving operational performance."


GILDED AGE: Unsecureds to Get Full Payment Over 36 Months
---------------------------------------------------------
Gilded Age Properties, LLC, amended its plan of reorganization to
propose paying its creditors in full over a 36-month period,
according to the amended disclosure statement.

Class 3 consists of the Claims of unsecured creditors holding
Claims against the Debtor, except for those Claims of insiders.
These creditors will be paid in full as set forth in the Plan (36
equal pro-rata monthly payments).  The Debtor may object to certain
unsecured Claims for reasons including, but not limited to, their
improper classification, an improper amount claimed or the fact
that the Claim is not owed by the Debtor.  Based upon the Debtor's
Schedules and the Proof of Claims filed in this matter the Debtor
estimates that there is $72,000.00 in unsecured claims.

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

            http://bankrupt.com/misc/rib17-10738-138.pdf

                    About Gilded Age Properties

Gilded Age Properties, LLC, owns and operates two properties: a
commercial rental property located at 117 Bellevue Avenue in
Newport, Rhode Island and a residential apartment building located
at 38-40 Freebody Street in Newport, Rhode Island.

Gilded Age Properties filed a Chapter 11 petition (Bankr. D.R.I.
Case No. 17-10738) on May 4, 2017.  In the petition signed by
member Peter M. Iascone, the Debtor estimated assets and
liabilities between $1 million and $10 million.  The case is
assigned to Judge Diane Finkle.  The Delaney Law Firm LLC is the
Debtor's bankruptcy counsel.  Kirby Commercial, LLC, is the
Debtor's real estate agent.


GLYECO INC: Alla Pasternack Stake Down to 2.1% as of Dec. 31
------------------------------------------------------------
Alla Pasternack reported beneficial ownership of 3,523,339 shares
of common stock of GlyEco, Inc., constituting 2.14 percent of the
shares outstanding as of Dec. 31, 2017.

Alla Pasternack is the managing member of Triage Capital LF Group,
LLC, a Delaware limited liability company that serves as the
general partner and exercises investment discretion over the
accounts of a number of investment vehicles.  None of those
investment vehicles has beneficial ownership of 5% or more of any
class of the Common Stock.

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

                       https://is.gd/xRSCIm

                        About GlyEco, Inc.

GlyEco -- http://www.glyeco.com/-- is a specialty chemical
company, leveraging technology and innovation to focus on
vertically integrated, eco-friendly manufacturing, customer service
and distribution solutions.  The Company's eight facilities,
including the recently acquired 14-20 million gallons per year,
ASTM E1177 EG-1, glycol re-distillation plant in West Virginia,
deliver superior quality glycol products that meet or exceed ASTM
quality standards, including a wide spectrum of ready to use
antifreezes and additive packages for antifreeze/coolant, gas patch
coolants and heat transfer fluid industries, throughout North
America.

Glyeco reported a net loss of $2.26 million on $5.59 million of net
sales for the year ended Dec. 31, 2016, compared to a net loss of
$12.45 million on $7.36 million of net sales for the year ended
Dec. 31, 2015.  As of Sept. 30, 2017, GlyEco had $13.68 million in
total assets, $8.86 million in total liabilities and $4.81 million
in total stockholders' equity.

KMJ Corbin & Company LLP, in Costa Mesa, California, issued a
"going concern" qualification on the consolidated financial
statements for the year ended Dec. 31, 2016, citing that the
Company has experienced recurring losses from operations, has
negative operating cash flows during the year ended Dec. 31, 2016,
has an accumulated deficit of $36,815,063 as of Dec. 31, 2016, and
is dependent on its ability to raise capital.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern.


GORDON'S GLASS: Hires Hayden, Miller, Nelson & Yoder as Accountants
-------------------------------------------------------------------
Gordon's Glass, Ltd., seeks authority from the U.S. Bankruptcy
Court for the Eastern District of Pennsylvania to hire Hayden,
Miller, Nelson & Yoder as its accountants.

Services to be provided by Hayden are:

     a. assistance with cash collateral, the Schedules and
Statement of Financial affairs;

     b. assistance with the Initial Reporting Requirements and
Monthly Operating Reports; and

     c. any other services which the Debtor requests its
accountants to perform, including preparation of relevant tax
returns and litigation support.

The hourly rates charged by Hayden are:

     Managing Director                   $250
     Executive Director                  $250
     Director                            $200
     Manager / Senior Accountant - Tax   $160
     Supervisor / Senior Accountant      $128
     Staff Accountant                    $120

Mark P. Nelson, CPA, CEO of Hayden, Miller, Nelson & Yoder, attests
that his firm neither represents nor holds any interest adverse to
the estate and that Hayden is a "disinterested person" as that term
is defined in 11 U.S.C. Sec. 101(14).

The firm can be reached through:

     Mark P. Nelson, CPA
     Hayden Miller Nelson & Yoder
     182 W. Broad Street
     Telford, PA 18969
     Phone: (215) 723-7714
     Direct: (215) 393-8195
     E-mail: mnelson@hmny-cpas.com

                     About Gordon's Glass

Gordon's Glass, Ltd. -- http://gordonsglassltd.com/-- specializes
in the design, fabrication, and installation of frameless shower
enclosures and custom mirrors.  With its two locations, the company
now services the entire Mid-Atlantic region.  Gordon's Glass' forte
is residential work (including the homes of celebrities such as
Bill Cosby, Will Smith and David Morse) and commercial projects.
The Company is headquartered in Warminster, Pennsylvania.

Gordon's Glass filed a Chapter 11 petition (Bankr. E.D. Pa. Case
No. 18-10321) on Jan. 18, 2018.  In the petition signed by Mel
Gordon, president, the Debtor estimated $100,000 to $500,000 in
assets and $1 million to $10 million in liabilities.  The case is
assigned to Judge Magdeline D. Coleman.  The Debtor is represented
by Robert Mark Bovarnick, Esq. of Bovarnick & Associates, LLC.  


GREAT FALLS DIOCESE: Hanson Buying Billings Property for $295K
--------------------------------------------------------------
The Roman Catholic Bishop of Great Falls, Montana, a Religious
Corporate Sole (Diocese of Great Falls), asks the U.S. Bankruptcy
Court for the District of Montana to authorize the private sale of
Our Lady of Guadalupe Church building and residential real property
located in Billings, Yellowstone County, Montana to Hanson
Development, LLC for $295,000.

Objections, if any, must be filed within 21 days from the date the
Motion was served.

The Our Lady of Guadalupe Church includes a church building and
residential building.  There are two lots, one at 13,480 square
feet, which houses the 7,135 square foot church building, which was
built in 1953.  The church building is of wood framed construction,
and is now vacant.  The adjacent lot is 6,065 square feet, and
houses a single family home of wood frame construction, which is
roughly 2,000 square feet.  The home was built in 1958.

The determination of the initial sales price of the property, which
was $369,000, was determined from an appraisal done by Dave Thomas
of Thomas Appraisals of approximately one year before listed.
There have been four offers on the property since Dec. 1, 2015,
three have been withdrawn, and the last is the offer that is before
the Court today.  The property has been shown over 30 times, and
marketed on LoopNet.  The property, Our Lady of Guadalupe Church,
is one of three churches that have been consolidated into the Mary
Queen of Peace Parish.

Hanson and the Diocese have entered an Agreement to Sell and
Purchase.  

The salient terms of the sale are:

     a. Time and Place of Sale: The Debtor intends to close no
later than 10 days after Court approval.  The closing will take
place at American Title and Escrow, 1001 S. 24th St. West, Suite
200, Billings, Montana.

     b. Purchase Price: $295,000, free and clear of all liens and
encumbrances.  It will be full paid at closing.

     c. Treatment of Existing Liens: No liens exist with the
exception of unpaid real property taxes up to date of closing,
which will be paid at closing, and normal encumbrances of record.

     d. Value of Property to be Sold: The Debtor estimates the
value of the property to be sold at $295,000.

     e. Realtor's Commission: NAI Business Properties and Matt
Robertson have been employed as realtor.  Per listing agreement,
NAI Business Properties is entitled to a commission of 5% of the
sales price, or $14,750. NAI Business Properties will make further
application to be paid out of proceeds of sale.

     f. Administrative Costs: All estimates - Title insurance and
other closing costs are estimated at $5,000 and will be paid at
closing and out of proceeds of sale.

     g. Authority for Conducting the Sale: The authorities as
stated include 11 U.S.C. Section 363, F.R.B.P. 6004 and Montana
Local Bankruptcy Rule 6004-1.

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

     http://bankrupt.com/misc/ROMAN_CATHOLIC_304_Sales.pdf

The sale is of surplus assets of the Our Lady of Guadalupe Parish,
which is being consolidated into the Mary Queen of Peace Parish.
The property is owned under Canon law by the Mary Queen of Peace
Parish, but under civil law, the real property is titled in the
name of the Diocese of Great Falls.

The sale of the property allows the church to continue its ministry
by assisting the Parish in completing its part of the transaction,
which is part of the overall consolidation of three sites into a
single site.  The Debtor believes the property and any proceeds
thereof are held in trust by Debtor for the Mary Queen of Peace
Parish.  The proceeds will be segregated, held in DIP account
bearing interest, and not used until further order of the Court.

                  About Roman Catholic Bishop of
                       Great Falls, Montana

The Roman Catholic Bishop of Falls, Montana, a Montana Religious
Corporate Sole, also known as the Diocese of Great Falls-Billings
-- http://www.dioceseofgfb.org/-- filed a Chapter 11 bankruptcy
petition (Bankr. D. Mont. Case No. 17-60271) on March 31, 2017.
Bishop Michael W. Warfel, signed the petition.

The Debtor disclosed $20.75 million in total assets and $14.78
million in total liabilities as of the bankruptcy filing.

The Hon. Jim D. Pappas presides over the case, which was originally
assigned to Judge Benjamin P. Hursh.

Bruce Alan Anderson, Esq., at Elsaesser Jarzabek Anderson Elliott &
MacDonald, CHTD.; and Gregory J. Hatley, Esq., at Davis Hatley
Haffeman & Tighe PC, serves as counsel to the Debtor.

NAI Business Properties and Matt Robertson have been employed as
realtor.

Pachulski Stang Ziehl & Jones LLP is counsel to the official
committee of unsecured creditors formed in the Debtor's case.


GREATER BRUNSWICK SCHOOL: S&P Withdraws B Rating on 2014A/B Bonds
-----------------------------------------------------------------
S&P Global Ratings withdrew its 'B+' long-term rating and a
negative outlook, on the New Jersey Economic Development
Authority's series 2014A (tax exempt) and 2014B (taxable) charter
school revenue bonds, issued on behalf of Greater Brunswick Charter
School (GBCS).

S&P said, "We withdrew the rating at GBCS's request, without
affirming the rating or taking any other rating action prior to
withdrawing it, as we would in the ordinary course, because we were
unable to obtain updated information of timely and sufficient
quality from management or published sources in order for us to
determine the appropriate rating. For further information on our
quality of information standards. Our revised charter school
criteria, published Jan. 3, 2017, would have applied to our review
of the bonds."


GREEN PLAINS: Egan-Jones Lowers Commercial Paper Ratings to B
-------------------------------------------------------------
Egan-Jones Ratings Company, on February 16, 2018, downgraded the
foreign currency and local currency ratings on commercial paper
issued by Green Plains Inc. to B from A3.

Green Plains Inc. is an American company based in Omaha, Nebraska
that was founded in 2004. The company claims to be the fourth
largest ethanol fuel producer in North America.


GULF FINANCE: Bank Debt Trades at 9.17% Off
-------------------------------------------
Participations in a syndicated loan under which Gulf Finance LLC is
a borrower traded in the secondary market at 90.83
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents an increase of 1.02 percentage points from
the previous week. Gulf Finance pays 525 basis points above LIBOR
to borrow under the $1.15 billion facility. The bank loan matures
on August 25, 2023. Moody's rates the loan 'B3' and Standard &
Poor's gave a 'B+' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, February 16.


HBCU PROPERTIES: Unsecureds to Get 100% Over 60 Months
------------------------------------------------------
HBCU Properties LLC filed a plan of reorganization contemplating
that the Debtor will retain its property and fund the plan with the
income from its Properties.

Class 1. The Secured Claim of Fairbanks Capital.  The estimated
payoff to Fairbanks Capital is $33,781.49.  The estimated mortgage
arrearage $2,427.79.  In addition to the regular monthly payment of
$166.66, the Debtor will pay an additional $100.00 per month until
the arrearage is fully paid.  The Debtor will remain liable to
Fairbanks Capital on the note and will pay Fairbanks Capital in
full according to the terms of the note.

Class 2.  The secured claim of Select Portfolio Servicing, Inc.
The Debtor owns a 3/4 interest in the residential rental property
at 4877 Pine Shadows Drive, Stone Mountain, Georgia 30088 as a
tenant in common with Joseph D. Murray.  Select asserts a first
property lien against the property pursuant a note and deed to
secure debt on 4877 Pine Shadows Drive, Stone Mountain, Georgia
30088.  The Debtor believes the value on this property to be
$100,000.00.  The Debtor will attempt to sale or modify the debt on
the property.  The Debtor will pay Chase $600.00 per month until
the property is sold or the debt on the property is modified.  In
the event the property is not sold or the debt modified within 60
months of the effective date of the plan debtor will abandon all
interest in the property to Chase.

Class 3. The secured claim of, Mellon Bank.  GMAC, asserts a claim
against the Debtor pursuant a note and deed to secure debt, secured
by debtor's residential rental property at 6234 Waterton Drive,
Lithonia, Georgia 30058.  The estimated payoff to GMAC is
$74,640.36.  The estimated mortgage arrearage is $56,524.59.  In
addition to the regular monthly payment of $600.00, the Debtor will
pay an additional $200.00 per month until the arrearage is fully
paid.  GMAC's security interest in the property will not be
modified.  GMAC's claim will be paid in full according to the terms
of the note.  The Debtor will remain liable to GMAC on the note and
shall pay GMAC in full according to the terms of the note.

Class 4. The unsecured nonpriority claim of Drain Masters, Mareio
Fraley Accounting, NTRC Accounting and Whitehall Forest Condo
Association totaling $16,900.00.  Unsecured creditors will be paid
100% of their claim over a 60 month period, beginning 30 days from
the effective date of the plan in full satisfaction of their
respective claims.

Class 5.  The $434.34 unsecured Priority Claim of the DeKalb County
Tax Commissioner. The DeKalb County Tax Commissioner's claim will
be paid in full with interest on the effective date of the plan.

Class 6. Equity Claims. L. Dean Heard is the only equity security
holders. In present condition of the debtor, the stock has little
or no value. Therefore L. Dean Heard will retain all his interest
in the reorganized debtor. The debtor will not declare a dividend
and the equity security holders will not be paid a dividend so long
as any unsecured creditor's claim remains unpaid.

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

         http://bankrupt.com/misc/ganb17-54172-55.pdf

                    About HBCU Properties

HBCU Properties LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 17-54172) on March 6,
2017.  In the petition signed by L. Dean Heard, its manager, the
Debtor estimated assets of less than $500,000 and liabilities of
less than $100,000.  Judge Mary Grace Diehl presides over the case.
The Debtor tapped Gregory Bailey, Esq., at Atty. Greg T. Bailey &
Associates, as legal counsel.


HHGREGG INC: Solas No Longer Holds Equity Stake
-----------------------------------------------
Solas Capital Management, LLC, disclosed in a regulatory filing
with the Securities and Exchange Commission that it no longer holds
hhgregg, Inc. Common stock, par value $.0001 per share, as of
December 31, 2017.

"All of the securities reported in this Schedule 13G are owned by
advisory clients of Solas Capital Management, LLC, none of which is
a beneficial owner of more than 5% of the class," Solas said in its
Amendment No. 1 to Schedule 13G filed with the SEC.

Solas may be reached at:

     Frederick Tucker Golden, Managing Member
     Solas Capital Management, LLC
     1063 Post Road, 2nd Floor
     Darien, CT 06820

                       About hhgregg Inc.

Indianapolis, Indiana-based hhgregg, Inc., is an appliance,
electronics and furniture retailer.  Founded in 1955, hhgregg is a
multi-regional retailer currently with 220 stores in 19 states that
also offers market-leading global and local brands at value prices
nationwide via http://www.hhgregg.com/

hhgregg Inc., Gregg Appliances Inc. and HHG Distributing LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Ind. Lead Case No. 17-01302) on March 6, 2017.  The petitions were
signed by Kevin J. Kovacs, chief financial officer.

At the time of the filing, hhgregg and HHG Distributing estimated
assets and liabilities of less than $50,000.  Gregg Appliances
estimated assets and liabilities at $100 million to $500 million.

The Debtors engaged Morgan, Lewis & Bockius LLP and Ice Miller LLP
as counsel; Berkeley Research Group, LLC as financial advisor;
Stifel and Miller Buckfire & Co. as investment banker; Hilco IP
Services as intellectual property advisor; Altus Group US, Inc., as
tax advisor; and Donlin, Recano & Company, Inc., as claims and
noticing agent.

The U.S. Trustee has appointed creditors to serve on the official
committee of unsecured creditors in the case of Gregg Appliances,
Inc., Case No. 17-01303-RLM-11. No official committee has been
appointed in the cases of hhgregg, Inc., No. 17-01302-RLM-11 or HHG
Distributing, LLC, No. 17-01304-RLM-11.

The Committee hired Cooley LLP and Bingham Greenebaum Doll LLP as
counsel, and ASK LLP as avoidance claims counsel.  The Committee
retained Province Inc. as financial advisor. The Committee tapped
Chipman Brown Cicero & Cole, LLP as its special counsel.

Counsel to the Agent for the Debtors' prepetition secured lenders
and the lenders providing DIP financing are Sean M. Monahan, Esq.,
at Choate, Hall & Stewart LLP; and Jay Jaffe, Esq., at Faegre Baker
Daniels, LLP.

Counsel to the FILO Agent is Stuart Brown, Esq., at DLA Piper LLP.

                          *     *     *

When hhgregg filed for Chapter 11 bankruptcy, it had signed a term
sheet with an anonymous party to purchase the Company assets.  The
Company said at that time it expected a quick and smooth process
through Chapter 11 with emergence in approximately 60 days.  Ten
days later, hhgregg said it has terminated the nonbinding term
sheet with the anonymous party because the Company was unable to
reach a definitive agreement on terms, and said it continues to
work with interested third parties to purchase assets of the
business.  hhgregg added it had received strong interest from third
parties interested in buying some or all of the Company's assets.

Subsequently, hhgregg executed a consulting agreement with a
contractual joint venture comprised of Tiger Capital Group, LLC,
and Great American Group, LLC, to conduct a sale of the merchandise
and furniture, fixtures and equipment located at the Company's
retail stores and distribution centers.

In an April order, the Bankruptcy Court approved, at the Company's
request, a plan for the Company to close 132 retail stores and the
Company's distribution centers.

According to a disclosure with the Securities and Exchange
Commission in March, debtors Gregg Appliances, Inc., and HHG
Distributing, LLC, entered into a Consulting Agreement with a
contractual joint venture between Tiger Capital Group and Great
American Group to conduct the sale of the merchandise and
furniture, fixtures and equipment located at the Company's 132
retail stores and the distribution centers.

As of June 8, 2017, the Debtors have completed store closing sales
in all its stories.

The Company has said it does not anticipate any value will remain
from the bankruptcy estate for the holders of the Company's common
stock, although this will be determined in the continuing
bankruptcy proceedings.


HOPE INDUSTRIES: Taps DelCotto Law Group as Legal Counsel
---------------------------------------------------------
Hope Industries, LLC, received interim approval from the U.S.
Bankruptcy Court for the Eastern District of Kentucky to hire
DelCotto Law Group PLLC as its legal counsel.

The firm will assist the Debtor in the preparation of a plan of
reorganization, represent the Debtor in negotiations, and provide
other legal services related to its Chapter 11 case.

The firm's hourly rates for its attorneys range from $200 to $495.
Paralegals charge $150 per hour.  

Laura Day DelCotto, Esq., a member of DelCotto and the attorney who
will be handling the case, charges an hourly fee of $400.  Her firm
has received the sum of $14,500 for pre-bankruptcy services
provided to the Debtor.

Ms. DelCotto 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:

     Laura Day DelCotto, Esq.
     DelCotto Law Group PLLC
     North Upper Street
     Lexington, KY 40507
     Tel: (859) 231-5800
     Fax: (859) 281-1179
     E-mail: ldelcotto@dlgfirm.com

                    About Hope Industries

Based in London, Kentucky, Hope Industries, LLC owns and manages
improved and unimproved real properties in Laurel County, Kentucky.
It also has an interest in improved real property in Whitley
County, Kentucky, and in Fayetteville, North Carolina.   

Hope Industries sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Ky. Case No. 18-60142) on Feb. 9,
2018.  In the petition signed by Star Robbins Kusiak, member, the
Debtor estimated assets and liabilities of $1 million to $10
million.  Judge Gregory R. Schaaf presides over the case.  DelCotto
Law Group PLLC is the Debtor's legal counsel.



INFINERA CORP: Egan-Jones Lowers Sr. Unsecured Ratings to 'B+'
--------------------------------------------------------------
Egan-Jones Ratings Company, on February 15, 2018, downgraded the
local currency senior unsecured rating on debt issued by Infinera
Corporation to B+ from BB-. EJR also downgraded the foreign
currency senior unsecured rating on debt issued by the Company to
B+ from BB+.

Based in Sunnyvale, California, Infinera Corporation is a
vertically integrated manufacturer of Wavelength division
multiplexing optical transmission equipment for the
telecommunications service provider market.


IRON COUNTY HOSPITAL: Chapter 9 Case Summary & Top 20 Creditors
---------------------------------------------------------------
Debtor: Iron County Hospital District
           aka Iron County Hospital
           dba Iron County Medical Center
        301 N Highway 21
        Pilot Knob, MO 63663

Business Description: Iron County Medical Center is a
                      general hospital in Pilot Knob, Missouri.
                      Iron County Medical Center offers
                      professional emergency care services as well
                      as inpatient and outpatient care services.
                      Iron County Medical Center, known by many as
                      "The Clinic on the Hill", provides
                      comprehensive care for many disease
                      processes: diabetes, hypertension, COPD,
                      asthma, arthritis, allergies; well child
                      check-ups; well woman check-ups; men's
                      health; sports physicals; minor injuries;
                      and sick visits.  

                      http://www.icmedcenter.org/

Chapter 9 Petition Date: February 21, 2018

Bankruptcy Case No.: 18-10111

Court: United States Bankruptcy Court  
       Eastern District of Missouri (Cape Girardeau)

Debtor's Counsel: Daniel D. Doyle, Esq.
                  LASHLY & BAER, P.C.
                  714 Locust Street
                  St. Louis, MO 63101
                  Tel: (314) 621-2939
                  Fax: (314) 621-6844
                  E-mail: ddoyle@lashlybaer.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Joshua E. Gilmore, CEO.

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

     http://bankrupt.com/misc/moeb18-10111_creditors.pdf

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

          http://bankrupt.com/misc/moeb18-10111.pdf


JEFFREY BERGER: $5M Sale of Wibaux Property to Pierces Approved
---------------------------------------------------------------
Judge Benjamin P. Hursh of the U.S. Bankruptcy Court for the
District of Montana authorized Jeffrey W. Berger and Tami M.
Berger's sale of the real property located in Wibaux County,
Montana, together with the personal property consisting of 26 bale
feeders, 8 feed bunks, and 100 bales of straw, to Derik J. Pierce
and Tina M. Pierce for $5 million.

The sale is free and clear of liens.

The sale proceeds will be used to satisfy (i) costs of closing,
(ii) property taxes, (iii) real estate commission owed to Bill
Bahny and Bill Bahny and Associates as approved by the Court after
an application for compensation of such professional has been filed
and approved, (iv) the secured claim of USA, and (v) the remainder
in the amount of at least $4,240,000, paid to the Bank of
Colorado.

In order to account for minor discrepancies in the estimated costs
of closing, the Debtors and the Bank of Colorado may adjust the
distributions between them, provided the sales proceeds at closing
paid to the Bank of Colorado will not be less than $4,240,000 nor
the distribution to the Debtors be more than $434,690, without
further order of the Court; any adjustments to the distributions to
the Debtors and the Bank of Colorado caused by mis-estimation of
closing costs may be submitted to the Court by stipulation.

The distribution of the sales proceeds to the Bank of Colorado as
approved will be made by the closing agent through wire transfer as
directed by the Bank of Colorado to the closing agent; the cost
thereof will be treated and paid as a cost of closing.

Notwithstanding Bankruptcy Rules 6004(g), and to any extent
necessary under Bankruptcy rule 9014 and Rule 54(b) of the Federal
Rules of Civil Procedure, and made applicable by Bankruptcy Rule
7054, the Court expressly finds that there is no just reason for
delay in the implementation of the Order.

Jeffrey W. Berger and Tami M. Berger sought Chapter 11 protection
(Bankr. D. Mont. Case No. 18-60032) on Jan. 16, 2018.  The Debtor
tapped PATTEN, PETERMAN, BEKKEDAHL & GREEN P.L.L.C., as counsel.


JOLIVETTE HAULING: Online Auction of Personal Property Approved
---------------------------------------------------------------
Judge Catherine J. Furay of the U.S. Bankruptcy Court for the
Western District of Wisconsin authorized Jolivette Hauling, Inc.'s
online auction sale of personal property which were used in
comiection with its business activities to be conducted by Hansen &
Young, Inc.

The sale will be free and clear of liens and encumbrances with
liens to attach to the proceeds of the sale.

The Debtor is authorized to compensate Hansen & Young from the
gross proceeds of the auction pursuant to the terms and conditions
of the Auction Agreement.

The lien of Co-op Credit Union of Black River Falls ("CCU") will
attach to the net proceeds of the auction, subject to the liens and
interests of Farm Credit Services of America, PCA as more
particularly described in the Stipulation filed on Jan. 30, 2018 as
the same was approved by Order of the Court on Feb. 2, 2018, the
terms of which are incorporated herein by reference as though fully
set forth.

The net proceeds from the auction will be first distributed to Farm
Credit as prescribed therein and the remaining proceeds will be
distributed to Attorney Evan M. Swenson's trust account for
distribution to CCU's designated depository account to reduce the
principal balance outstanding.  In the event that there is a
dispute as to the amount of the lien of CCU, the net proceeds will
remain in trust pending further order of the Court.

The 14-day stay of the Order authorizing the Sale Motion pursuant
to the Federal Rule of Bankruptcy Procedure 6004(h) is waived.

The Debtor will file a report of sale including an accounting of
total gross proceeds from the auction, auctioneer fees and net
proceeds within 20 days of the conclusion of the auction.

                    About Jolivette Hauling

Jolivette Hauling Inc. is a licensed and bonded freight shipping
and trucking company running freight hauling business from Taylor,
Wisconsin.  On Aug. 31, 2017, the Company ceased its business
operations.

On March 27, 2017, Jolivette Hauling filed a voluntary petition
under Chapter 11 of the Bankruptcy Code (Bankr. W.D. Wisc. Case No.
17-11005).  In the petition signed by James Jolivette, registered
agent, the Debtor estimated $1 million to $10 million in assets and
liabilities.

The Debtor's counsel is Evan M. Swenson, Esq., at Swenson Law Group
LLC.

The Debtor hired Barry Hansen of Hansen & Young, Inc., as
auctioneer for the sale of business equipment.


KARON RICHARD: Sale of Waynesville Property Approved
----------------------------------------------------
Judge Rebecca Connolly of the U.S. Bankruptcy Court for the Western
District of Virginia authorized Karon Richard's sale of the real
property located at 54 Keeping Court, Waynesville, North Carolina.

From the sale proceeds, the Debtor will pay ordinary and necessary
costs of sale, broker commissions to Puma & Associates Realty and
Sundog Realty, Inc. and the lien claim of Wells Fargo Bank secured
by the Property.

Pursuant to Fed. R. Bankr. Pro. 6003(h), the order will become
effective immediately, and the Debtor is authorized to proceed to
closing.

The case is In re Karon Richard (Bankr. W.D. Va. Case No.
16-50842).


KINGMAN FARMS: Taps Ghandi Deeter as Legal Counsel
--------------------------------------------------
Kingman Farms Ventures LLC seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to hire Ghandi Deeter Blackham as
its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; participate in negotiations; 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:

     Attorneys              Up to $450
     Paraprofessionals     $75 to $250

Nedda Ghandi, Esq., the attorney who will be handling the case,
charges an hourly fee of $425.

Ghandi, its partners, of counsel and associates do not hold any
interest adverse to the interest of the Debtor's estate, creditors
or equity holders.

The firm can be reached through:

         Nedda Ghandi, Esq.
         Laura A. Deeter, Esq.
         Ghandi Deeter Blackham
         725 South 8th Street, Suite 100  
         Las Vegas, NV 89101
         Tel: (702) 878-1115
         Fax: (702) 979-2485
         E-mail: nedda@ghandilaw.com
                 laura@ghandilaw.com

                   About Kingman Farms Ventures

Kingman Farms Ventures, LLC, is a privately-held company that
operates in the crop farms industry located in Las Vegas, Nevada.

Kingman Farms Ventures sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Case No. 18-10180) on Jan. 16,
2018.  In the petition signed by James R. Rhodes, president of
Truckee Springs Holdings, Inc., manager of the Debtor, the Debtor
estimated assets and liabilities of $10 million to $50 million.
Judge Laurel E. Davis presides over the case.  Deeter Blackham is
the Debtor's legal counsel.


LAKESHORE PROPERTIES: To Sell Ranch to Pay Loans
------------------------------------------------
Lakeshore Properties of South Florida, LLC, and its debtor
affiliates filed an amended plan of reorganization proposing to
restructure and satisfy their loans with MLIC Asset Holdings and
Metropolitan Life Insurance Company by selling the ranch in
Okeechobee County, Florida.

Upon the Effective Date, the Debtors will distribute to MLIC
$500,000.00 from the plan escrow and commence making payments.  The
Debtors have listed Okeechobee County ranch for sale for
$17,000,000.00.  If and when the ranch sells, the Debtors will
utilize the proceeds to pay-off the loans due to MLIC first and the
balance, if any, will be utilized to pay the remaining principal
due to MetLife.  In addition, the Debtors will utilize the field
grown tree inventory owned by Okeechobee Farm Lands, Inc., which is
not subject to any valid security interest, to further reduce the
balance due to MetLife and MLIC from tree sales by Manuel Diaz
Farms.

Post confirmation, Manuel C. Diaz will retain his interest in
Lakeshore Properties, LLC and continue his respective positions
with the company. Ms. Martin will continue to serve as Managing
Member of the Debtor. Barry M. Brant will continue to serve as
trustee for the respective land trusts.

The Debtors believe that the Debtor will have enough cash on hand
on the Effective Date of the Plan to pay all the claims and
expenses that are entitled to be paid on that date. The source of
the funds that will be used to consummate the Plan are the personal
funds of Manuel C. Diaz, Manuel C. Diaz Farms, Inc. and Diaz
Landscaping & Nursery, Inc. The attorneys for the Debtor presently
hold $500,000 and the balance of the funds due on the Effective
Date will be transferred to the trust account of the attorneys for
the Debtors prior to the hearing on the confirmation of the
Debtor's Plan.

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

            http://bankrupt.com/misc/flsb17-21866-48.pdf

                   About Lakeshore Properties
                        of South Florida

Formed in 2002, Lakeshore Properties of South Florida, LLC, is a
Florida Limited Liability Company engaged in activities related to
real estate.  Its principal assets are located in Okeechobee
County, Florida.

Lakeshore Properties of South Florida filed for Chapter 11
bankruptcy protection (Bankr. S.D. Fla. Case No. 17-21866) on Sept.
28, 2017.  In the petition signed by Manuel C. Diaz, its managing
member, the Debtor estimated assets 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.  An
official committee of unsecured creditors has not been appointed in
the Chapter 11 case.


LIONSHEAD HOSPITALITY: Taps Tarbox Law as Legal Counsel
-------------------------------------------------------
Lionshead Hospitality, LLC, seeks approval from the U.S. Bankruptcy
Court for the Northern District of Texas to hire Tarbox Law, P.C.,
as its legal counsel.

The firm will advise the Debtor regarding the administration of its
bankruptcy estate; assist in the sale of its assets; advise the
Debtor regarding the formulation of a plan of reorganization; and
provide other legal services related to its Chapter 11 case.

Max Tarbox, Esq., the attorney who will be handling the case,
disclosed in a court filing that he has no connection with any
creditor that holds interests adverse to the Debtor.  

Tarbox Law can be reached through:

         Max Ralph Tarbox, Esq.
         Tarbox Law, P.C.
         2301 Broadway
         Lubbock, TX 79401
         Tel: (806) 686-4448
         Fax: (806) 368-9785
         E-mail: max@tarboxlaw.com

                About Lionshead Hospitality

Lionshead Hospitality, LLC, is a small, fairly new organization in
the hotels and motels industry located in Lubbock, Texas.  It
opened its doors in 2014 and now has an estimated $332,098 in
yearly revenue.

Lionshead Hospitality sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Texas Case No. 18-50036) on Feb. 7,
2018.  At the time of the filing, the Debtor estimated assets of
less than $50,000 and liabilities of less than $500,000.  Tarbox
Law, P.C., is the Debtor's legal counsel.


LORETTA'S HOME: March 21 Plan Confirmation Hearing
--------------------------------------------------
Bankruptcy Judge Janice D. Loyd conditionally approved Loretta's
Home Health Care, Inc.'s small business disclosure statement
describing its plan of reorganization filed on Feb. 5, 2018.

March 5, 2018, is fixed as the last day for filing objections to
the Disclosure Statement and Plan, and the last day for filing
written acceptances or rejections of the Plan.

A hearing on the final approval of Debtor's Disclosure Statement
and confirmation of Debtor's Plan will be held March 21, 2018, at
9:30 a.m. The location shall be the Courtroom of the Honorable
Janice D. Loyd, United States Bankruptcy Judge, 2nd floor
courtroom, 215 Dean A McGee, Oklahoma City, Oklahoma, 73102.

              About Loretta's Home Health Care

Loretta's Home Health Care, Inc., is a health care business,
providing home health care to Medicare recipients.

Loretta's Home Health Care was involved in a prior Chapter 11 case
in  (Bankr. W.D. Okla. Case No. 0915819).  The case was filed Oct.
15, 2009, and the plan was confirmed January 2011.  The case was
dismissed for failure to make payments on Nov. 24, 2014.

Loretta's Home Health Care commenced a new Chapter 11 bankruptcy
case (Bankr. W.D. Okla. Case No. 17-10940) on March 21, 2017.  The
Debtor's assets and liabilities are both below $1 million.

Michael J. Rose, Esq., at Michael J. Rose, PC, is serving as
counsel to the Debtor.


LSCS HOLDINGS: S&P Assigns 'B' Corp. Credit Rating, Outlook Stable
------------------------------------------------------------------
U.S.–based LSCS Holdings Inc. (dba Dohmen Life Science Services)
is recapitalizing as part of a leveraged buyout (LBO) by private
equity company JLL Partners and Water Street Healthcare Partners.
In conjunction with the LBO, The Access Group is merging with
Dohmen, a provider of drug commercialization solutions for
pharmaceutical manufacturers.

S&P Global Ratings assigned its 'B' corporate credit rating to LSCS
Holdings Inc. (dba Dohmen Life Science Services). 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 first-lien credit
facility, which consists of a $25 million revolving credit facility
due 2022 and $160 million term loan due 2024. The '3' recovery
rating indicates expectations for meaningful (50%-70%; rounded
estimate: 60%) recovery in the event of a default.

"In addition, we assigned our 'CCC+' issue-level rating and '6'
recovery rating to the company's second-lien term loan. The '6'
recovery rating indicates expectations for negligible (0%-10%;
rounded estimate: 0%) recovery in the event of a default."

Dohmen is a provider of drug commercialization solutions for
pharmaceutical manufacturers. It offers a diverse set of services,
such as third-party logistics (3PL), hub support, and management
and regulatory consulting services to assist pharmaceutical
companies through the drug commercialization process.

S&P said, "Our stable rating outlook reflects our expectation that
Dohmen will effectively manage the competition from larger
competitors and deliver mid- to high-single-digit revenue growth in
the coming years, supported by continued growth in pharma R&D
spending and the outsourced commercialization market. Additionally,
we expect the company to generate annual discretionary cash flow of
over $15 million in the next few years."


LUCKY DRAGON LP: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: Lucky Dragon, LP
        300 West Sahara Avenue
        Las Vegas, NV 89102

Type of Business: Lucky Dragon, LP, owns the real estate and
                  improvements of the Lucky Dragon Hotel & Casino
                  located at 300 West Sahara Avenue, Las
                  Vegas, Nevada, and employs 68 full time and 30
                  part-time people.  Lucky Dragon Hotel &
                  Casino, LLC, operates the Resort Hotel and
                  Casino.  On Feb. 16, 2018, Lucky Dragon
                  Hotel & Casino, LLC filed a voluntary petition
                  for relief under Chapter 11 of the Bankruptcy
                  Code (Bankr. D. Nev. Case No. 18-10792).  The
                  Debtors are seeking joint administration of
                  their Chapter 11 cases.

Chapter 11 Petition Date: February 21, 2018

Case No.: 18-10850

Court: United States Bankruptcy Court
       District of Nevada (Las Vegas)

Judge: Hon. Laurel E. Davis

Debtor's Counsel: Samuel A. Schwartz, Esq.
                  Bryan A. Lindsey, Esq.
                  Connor H. Shea, Esq.
                  SCHWARTZ FLANSBURG PLLC
                  6623 Las Vegas Blvd. South, Suite 300
                  Las Vegas, Nevada 89119
                  Tel: (702) 385-5544
                  Fax: (702) 385-2741
                  E-mail: sam@nvfirm.com
                          bryan@nvfirm.com

Estimated Assets: $100 million to $500 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Andrew S. Fonfa, managing member of
Eastern Investments, LLC.

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

            http://bankrupt.com/misc/nvb18-10850.pdf

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
AGILYSYS NV, LLC                    Business Debt        $43,931

Allure HOA                          Business Debt        $50,000

Amerasian Cuisine, LLC             Food & Beverage       $68,210

Apex Linen Service Inc.             Business Debt        $37,676

Aristocrat                          Business Debt        $46,980
Dept 849540

Bally Gaming Inc.                   Business Debt       $101,364

CenturyLink                           Utilities         $752,454
P.O. Box 4300
Carol Stream, IL 90197

Clark County Treasurer                  Taxes           $143,972

Clear Channel Outdoor Inc.          Business Debt        $28,717

Cyxtera                             Business Debt        $27,425

Ernst & Young                         Consultant         $45,000

Everi Payments Inc                  Business Debt       $189,115

Gaming Partners International       Business Debt        $87,938

International Gaming Technology     Business Debt       $544,444
9295 Prototype Drive
Reno, NV 89521

Kwong Yet Lung Co                   Business Debt        $25,836

Sothys USA Inc.                     Business  Debt       $68,404

Sunfood Market LLC                 Food & Beverage       $23,947

Surveillance Systems                   Security         $119,703

Sysco-Newport Meat of NV           Food & Beverage       $33,307

US Foods Inc.                      Food & Beverage       $38,779


M&K WALKER: Plan and Disclosures Hearing Set for March 26
---------------------------------------------------------
Bankruptcy Judge Paul Baisier issued an order conditionally
approving M&K Walker & Sons Trucking, LLC's amended disclosure
statement with regard to its amended chapter 11 plan filed on Feb.
6, 2018.

March 19, 2018 is fixed as the last day for filing written
acceptances or rejections of the Plan.

March 26, 2018 is fixed for the hearing on final approval of the
conditionally approved Disclosure Statement and for confirmation of
the Plan. Said hearing shall be held at 2:00 p.m. in Courtroom
1202, United States Courthouse, 75 Ted Turner Drive, SW, Atlanta,
Georgia.

March 19, 2018 is fixed as the last day for filing and serving
written objections to the conditionally approved Disclosure
Statement and confirmation of the Plan.

                     About M&K Walker & Sons

M&K Walker & Sons Trucking, LLC, is a licensed and bonded freight
shipping and trucking company running freight hauling business from
Marietta, Georgia.  

M&K Walker & Sons is affiliated with Milton and Kathy Walker, who
jointly sought bankruptcy protection (Bankr. N.D. Ga. Case No.
17-61756) on July 5, 2017.

M&K Walker & Sons Trucking filed a Chapter 11 petition (Bankr. N.D.
Ga. Case No. 17-64328) on Aug. 16, 2017.  The petition was signed
by Brenton Walker, manager.  The Debtor disclosed $647,000 in
assets and $1.08 million in liabilities.  The Hon. Paul Baisier
presides over the case.  Will B. Geer, Esq., at Law Office of Will
B. Geer, LLC, serves as bankruptcy counsel to the Debtor.


MAC ACQUISITION: Romano's Macaroni Grill Exits Chapter 11
---------------------------------------------------------
Romano's Macaroni Grill, the award winning Italian casual dining
chain, on Feb. 22, 2018, announced its emergence from Chapter 11
bankruptcy.

Romano's Macaroni Grill has been a pioneer in the space and has
successfully leveraged the court administered restructuring process
to shed legacy liabilities and significantly strengthen the
Company, amid industry headwinds.

The Company filed for Chapter 11 protection on October 18, 2017 and
emerged from bankruptcy on February 15, 2018. The Company
successfully renegotiated lease terms, vendor contracts and secured
$13.5 million in new capital to both fund the restructuring efforts
and invest directly in the Company in the form of human capital and
systems.

"Macaroni Grill is without a doubt one of the premier Italian
dining options in the industry. The Company has forged the path for
Italian dining with ingredients coming straight from Italy and an
environment that is focused on genuine hospitality and generosity.
Through the restructuring and turnaround process, the Company has
firmly re-established itself and the results have been tremendous,
which is a testament to the brand, our team and our loyal guests,"
said Nishant Machado of Mackinac Partners who serves as CRO and CEO
of Macaroni Grill.

Romano's Macaroni Grill says it is focused on the future and on
continuing to exceed guests' expectations with its award-winning
food and dedication to hospitality.

As reported by Troubled Company Reporter, Judge Mary F. Walrath of
the U.S. Bankruptcy Court for the District of Delaware, on Feb. 7,
issued a findings of fact, conclusions of law, and order confirming
the Amended Joint Chapter 11 Plan of Reorganization of Mac
Acquisition LLC, and its debtor affiliates.

A revised Plan and Disclosure Statement were filed with the Court
on December 14, 2017, a full-text copy of which is available at:

               http://bankrupt.com/misc/deb17-12224-301.pdf

Prior to the Confirmation Hearing, the Debtors amended their Plan
several times to, among other things, provide that the Exit
Facility in the aggregate amount up to $8,500,000, will have a
maturity of 36 months following the Effective Date.

                 About Romano's Macaroni Grill(R)
                      and Mac Acquisition LLC

Romano's Macaroni Grill -- https://www.macaronigrill.com/ -- is an
Italian restaurant brand founded in 1988. Inspired by Italian
country cuisine, Macaroni Grill restaurants feature an open kitchen
that allows guests to see its ingredients and preparation
techniques that blend Italian traditions with progressive culinary
inspiration, in a polished casual atmosphere. Named the No. 1
Italian Restaurant Chain in America in 2016 in a Nation's
Restaurant News consumer survey, Macaroni Grill has 86
company-owned locations in 22 states, plus 21 franchise locations
in the U.S. and 7 other countries.

On Oct. 18, 2017, Mac Acquisition LLC and eight affiliates, which
operates under the trade name, "Romano's Macaroni Grill", sought
Chapter 11 protection (Bankr. D. Del. Lead Case No. 17-12224).  Mac
Acquisition's estimated assets of $10 million to $50 million and
debt at $50 million to $100 million.

The Hon. Mary F. Walrath is the case judge.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP, as
Delaware bankruptcy counsel; Gibson, Dunn & Crutcher LLP, as
general bankruptcy counsel; Mackinac Partners, LLC, as financial
advisor; and Duff & Phelps Securities, LLC as financial advisor and
investment banker.  Donlin, Recano & Company, Inc., is the claims
agent.

On Oct. 30, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired
Kelley Drye & Warren LLP as its lead counsel, and Bayard, P.A., as
co-counsel with Kelley Drye.


MANITOWOC CO: Egan-Jones Hikes Senior Unsecured Ratings to B+
-------------------------------------------------------------
Egan-Jones Ratings Company, on February 15, 2018, upgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by The Manitowoc Company, Inc. to B+ from B.

The Manitowoc Company, Inc. is a Fortune 1000 manufacturer of
cranes and, until 2016, food service equipment. The company was
founded in 1902, and is headquartered in Manitowoc, Wisconsin.


MASSENGILL INVESTMENTS: Voluntary Chapter 11 Case Summary
---------------------------------------------------------
Debtor: Massengill Investments LLC
           dba Premier Tire & Auto Service
        4651 North Lee Hwy
        Cleveland, TN 37312

Business Description: Massengill Investments LLC dba Premier Tire
                      & Auto Service is a privately held company
                      in Cleveland, Tennessee in the general
                      automotive repair shop business.

Chapter 11 Petition Date: February 20, 2018

Case No.: 18-10733

Court: United States Bankruptcy Court
       Eastern District of Tennessee (Chattanooga)

Judge: Hon. Shelley D. Rucker

Debtor's Counsel: David J. Fulton, Esq.
                  SCARBOROUGH & FULTON
                  620 Lindsay Street, Suite 240
                  Chattanooga, TN 37403
                  Tel: 423- 648-1880
                  Fax: (423) 648-1881
                  E-mail: djf@sfglegal.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Barry L. Massengill, member.

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/tneb18-10733.pdf


MBW FUTNITURE: Taps Scott B. Riddle as Legal Counsel
----------------------------------------------------
MBW Furniture, Inc., seeks approval from the U.S. Bankruptcy Court
for the Northern District of Georgia to hire the Law Office of
Scott B. Riddle, LLC, as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; conduct examinations incidental to the
administration of its Chapter 11 case; assist in the preparation of
a plan of reorganization; and provide other legal services related
to the case.

Scott Riddle, Esq., managing member of the firm, will charge $350
per hour for his services.  His firm received from the Debtor the
sum of $5,000, plus $1,717 for the filing fee.

Mr. Riddle disclosed in a court filing that he does not represent
any interest adverse to the Debtor.

The firm can be reached through:

     Scott B. Riddle, Esq.
     Law Office of Scott B. Riddle, LLC
     Tower Place 100, Suite 1800
     3340 Peachtree Road, NE
     Atlanta, GA 30326
     Phone: 404-815-0164
     Fax: 404-815-0165
     E-mail: scott@scottriddlelaw.com

                      About MBW Furniture

Established in 1998, MBW Furniture Inc. is an online reseller of
imported furniture located in Atlanta, Georgia.  MBW Furniture
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Ga. Case No. 18-52296) on Feb. 9, 2018.  At the time of the
filing, the Debtor estimated assets and liabilities of less than
$50,000.


MERRIMACK PHARMACEUTICALS: Consonance No Longer a Shareholder
-------------------------------------------------------------
Consonance Capital Management LP, Consonance Capital Opportunity
Fund Management LP, Mitchell Blutt and Consonance Capman GP LLC
reported to the Securities and Exchange Commission that as of Dec.
31, 2017, they have ceased to beneficially own shares of Merrimack
Pharmaceuticals, Inc.  A full-text copy of the regulatory filing is
available for free at https://is.gd/KK8Vl9

                        About Merrimack

Cambridge, Mass.-based Merrimack Pharmaceuticals, Inc. --
http://www.merrimack.com/-- is a biopharmaceutical company
discovering, developing and commercializing innovative medicines
consisting of novel therapeutics paired with diagnostics for the
treatment of cancer.  The Company was founded by a team of
scientists from The Massachusetts Institute of Technology and
Harvard University who sought to develop a systems biology-based
approach to biomedical research.  The Company's initial focus is in
the field of oncology.  The Company has five programs in clinical
development.  In it most advanced program, the Company is
conducting a pivotal Phase 3 clinical trial.

The report from PricewaterhouseCoopers LLP, the Company's
independent registered public accounting firm for the year ended
Dec. 31, 2016, includes an explanatory paragraph stating that the
Company has negative working capital and cash outflows from
operating activities that raise substantial doubt about its ability
to continue as a going concern.

As of Sept. 30, 2017, Merrimack had $197.84 million in total
assets, $86.21 million in total liabilities, and $111.63 million in
total stockholders' equity.  Merrimack reported a net loss of
$153.51 million in 2016, a net loss of $147.78 million in 2015 and
a net loss of $83.55 million in 2014.


MERRIMACK PHARMACEUTICALS: TIAA-CREF Cuts Stake to 4.1%
-------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, TIAA-CREF Investment Management, LLC disclosed that as
of Dec. 31, 2017, it beneficially owns 551,350 shares of common
stock of Merrimack Pharmaceuticals Inc., constituting 4.13 percent
of the shares outstanding.  Teachers Advisors, LLC, also reported
beneficial ownership of 25,115 as of that date.

TIAA-CREF Investment Management, LLC is the investment adviser to
the College Retirement Equities Fund, a registered investment
company, and may be deemed to be a beneficial owner of 551,350
shares of Issuer's common stock owned by CREF.  Teachers Advisors,
LLC is the investment adviser to three registered investment
companies, TIAA-CREF Funds, TIAA-CREF Life Funds, and TIAA Separate
Account VA-1, as well as one or more separately managed accounts of
Advisors, and may be deemed to be a beneficial owner of 25,115
shares of Issuer's common stock owned separately by Funds, Life
Funds, VA-1, and/or the Separate Accounts.  Investment Management
and Advisors are reporting their combined holdings for the purpose
of administrative convenience.  These shares were acquired in the
ordinary course of business, and not with the purpose or effect of
changing or influencing control of the Issuer.  Each of Investment
Management and Advisors expressly disclaims beneficial ownership of
the other's securities holdings and each disclaims that it is a
member of a "group" with the other.

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

                    https://is.gd/jPoxnH

                       About Merrimack

Cambridge, Mass.-based Merrimack Pharmaceuticals, Inc. --
http://www.merrimack.com/-- is a biopharmaceutical company
discovering, developing and commercializing innovative medicines
consisting of novel therapeutics paired with diagnostics for the
treatment of cancer.  The Company was founded by a team of
scientists from The Massachusetts Institute of Technology and
Harvard University who sought to develop a systems biology-based
approach to biomedical research.  The Company's initial focus is in
the field of oncology.  The Company has five programs in clinical
development.  In it most advanced program, the Company is
conducting a pivotal Phase 3 clinical trial.

The report from PricewaterhouseCoopers LLP, the Company's
independent registered public accounting firm for the year ended
Dec. 31, 2016, includes an explanatory paragraph stating that the
Company has negative working capital and cash outflows from
operating activities that raise substantial doubt about its ability
to continue as a going concern.

As of Sept. 30, 2017, Merrimack had $197.8 million in total assets,
$86.21 million in total liabilities, and $111.6 million in total
stockholders' equity.  Merrimack reported a net loss of $153.5
million in 2016, a net loss of $147.8 million in 2015 and a net
loss of $83.55 million in 2014.


MICHELE MAYER: Has $325K Offer for Visalia Property
---------------------------------------------------
Michele Ann Mayer asks the U.S. Bankruptcy Court for the Southern
District of California to authorize the sale of real property
located at 32360 Road 132, Visalia, California for $325,000.

At the time of the case filing, the Debtor was the owner of her
principal residence in Lakeside, California, and 16 properties in
Tulare County, California.  She has sold three of these properties
for profit and has "short sold" four of the properties.  The Debtor
is in the process of attempting short sales on five remaining
properties, and is proposing to retain four properties in her plan.


The Debtor wishes to sell the Subject Property.  She has employed
her real estate broker Cindy Coray and Modern Broker for purposes
of selling it.   The Debtor has applied for approval of such
employment with the Court for purposes of selling this property and
has obtained an order authorizing the same.

The fair market value of The Subject Property is $325,000.  The
Subject Property is a 4-bedroom, 2-bathroom, 2,953 square foot
single family home in an upscale area of Visalia.  It has
substantial debris on site that requires removal and repairs that
would be estimated at approximately $50,000.  The Broker undertook
extensive marketing efforts to list and to sell the Subject
Property.

The Debtor received a contingent offer for $349,900 from a buyer
with a prospective "FHA 203 loan" that was contingent on an
appraisal, costly repairs, and $10,000 from the seller for closing
costs.  She received a second offer for $250,000, and countered at
$325,000.  This prospective buyer countered at $320,000 but was
unable to show proof of funds.  Finally, The Debtor received an
offer for $300,000 and counteroffered at $325,000 as is.  This
prospective Buyer asked only for a home warranty and provided proof
of funds with more than enough funds to close with cash.  In
addition, the third prospective buyer did not require the Debtor to
remove any of the debris in order to close the sale.  The Debtor,
after consulting with her broker, accepted this offer.

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

    http://bankrupt.com/misc/Michele_Mayer_258_Sales.pdf

The Debtor and the Broker are confident that the current $325,000
offer is a very good offer for the fair market value, and the best
and most reliable of all offers received.  The Debtor has entered
into an agreement to sell the Subject Property.  The agreed price
is $325,000.

The Subject Property is encumbered by one deed of trust, in favor
of Deutsche Bank National Trust Co., c/o Select Portfolio
Servicing, Inc. as a first position lien in the approximate amount
of $220,000.  The Debtor has calculated the approximate balance
based on the proof of claim amount of $208,402, plus post-petition
interest and escrow amounts due.  There are no other liens on the
Subject Property.  The total amount of encumbrances on the Subject
Property is approximately $220,000.

The commissions of up to $16,250 are to be paid to the brokers
facilitating the sale, subject to the Court's approval, with other
liabilities and costs of sale in the amount of $5,005, totaling
21,255.  The Debtor will receive proceeds from the sale in the
approximate amount of 83,745.  She will use these funds to pay
towards her plan.  She anticipates that the proceeds from this
sale, in concert with the funds on hand from previous sales, will
be sufficient to pay all remaining claims in her Chapter 11 case.

The estimated closing date for the sale on the Subject Property is
March 24, 2018.  The Debtor asks authority to close the sale only
upon consent from all secured lienholders agreed to by all parties.
The Motion to Sell is not asking to sell the Subject Property free
and clear of liens pursuant to 11 U.S.C. section 363(f), but solely
pursuant to section 363(b) and subject to secured lienholders
consent of any such sale.

The Debtor has consulted with her accountant and has determined
that she will not have tax liability resulting from the sale.  Her
purchase price for the Subject Property was $223,525, and the "net
profit" for tax analysis purposes therefore is $325,000-$223,525 =
$101,475 (reduced by commissions to approximately $80,000).  The
Debtor has carryover losses available that exceed her taxable
liability on this property.

The sale will have no negative impact on unsecured creditors or the
estate, but will serve to increase cash flow and reduce financial
obligations of the Debtor, leading to a net benefit for the estate.
The Debtor agrees to provide the Office of the United States
Trustee a copy of the escrow closing statement within 14 days of
the close of escrow as a condition to any approval of the Motion.

The Debtor anticipates closing escrow imminently after the hearing
on the Motion, if the Motion is approved, for a number of reasons
including ensuring that the Buyer does not back out of the proposed
sale.  For these reasons, the Debtor asks that the Court to waive
the 14-day stay of FRBP 6004(h) and authorize her to close the sale
immediately upon approval by the Court.

Lakeside, California-based Michele Ann Mayer sought Chapter 11
protection (Bankr. S.D. Cal. Case No. 16-07171) on Nov. 25, 2016.
The Debtor tapped Andrew Moher, Esq., at Moher Law Group, as
counsel.  She also engaged Cindy Coray and Modern Broker as her
real estate broker through March 5, 2018.


MONEYONMOBILE INC: Delays Dec. 31 Form 10-Q
-------------------------------------------
MoneyOnMobile, Inc. filed a Form 12b-25 with the Securities and
Exchange Commission notifying the delay in the filing of its
quarterly report on Form 10-Q for the period ended Dec. 31, 2017.

The Company said the compilation, dissemination and review of the
information required to be presented in the Form 10-Q for the
relevant year has imposed time constraints that have rendered
timely filing of the Form 10-Q impracticable without undue hardship
and expense to the Company.  The Company undertakes the
responsibility to file such report no later than fifteen days after
its original due date.

                       About MoneyOnMobile

MoneyOnMobile, Inc., headquartered in Dallas, Texas, is a global
mobile payments technology and processing company offering mobile
payment services through its Indian subsidiary.  MoneyOnMobile
enables Indian consumers to use mobile phones to pay for goods and
services or transfer funds from one cell phone to another.  It can
be used as simple SMS text functionality or through the
MoneyOnMobile application or internet site.  MoneyOnMobile has more
than 350,000 retail locations throughout India.  Visit
www.money-on-mobile.com for more information.

MoneyOnMobile reported a net loss of $13.09 million for the year
ended March 31, 2017, following a net loss of $19.72 million for
the year ended March 31, 2016.  As of Dec. 31, 2017, MoneyonMobile
had $27.67 million in total assets, $30.02 million in total
liabilities, $1.22 million in preferred stock Series D, $5.70
million in preferred stock Series F, and a total shareholders'
deficit of $9.27 million.

The Company's independent accounting firm Liggett & Webb, P.A., in
New York, New York, issued a "going concern" opinion in its report
on the consolidated financial statements for the year ended March
31, 2017, noting that the Company has experienced recurring
operating losses and negative cash flows from operating activities.
These conditions raise substantial doubt about the Company's
ability to continue as a going concern.


MOUNTAIN CRANE: Hires GC Associates as Special Bankruptcy Counsel
-----------------------------------------------------------------
Mountain Crane Services, LLC, seeks authority from the U.S.
Bankruptcy Court for the District of Utah, Central Division, to
hire Paul P. Burghardt and the law firm of GC Associates Law as
special bankruptcy counsel.

The Debtor seeks to employ GCA to serve as special bankruptcy
counsel in this chapter 11 case to continue with certain litigation
pending in the United State District Court for the District of
Utah, Case No. 2:17-CV-01051-EJF and styles as Mountain Crane
Service, LLC v. Erix Crane & Rigging, Inc. et al. The Debtor seeks
to recover damages in the Litigation arising from crane rental
activities in the amount of $261,739.70.

GCA's contingent fee was 33.33% of any amount recovered on behalf
of Debt. Debtor is responsible for costs, if any.

Paul P. Burghardt, attorney associated with the law firm GCA,
attests that GCA does not hold or represent any interest adverse to
the Debtor and GCA is a disinterested person within the meaning of
Secs. 327(a) of the Bankruptcy Code.

The firm can be reached through:

     Paul P. Burghardt, Esq.
     GC ASSOCIATES LAW
     989 Parkway Drive
     North Salt Lake, UT 84054
     Tel: (801) 413-9943
     E-mail: paul@gcassociateslaw.com

                   About Mountain Crane Service

Mountain Crane Service, LLC -- https://www.mountaincrane.com/ --
specializes in refinery turnarounds and has a fleet comprised of
over 100 cranes, and hundreds of other pieces of equipment
dedicated to refineries in Utah, Montana, and Wyoming.  It is
located in Salt Lake City, Utah, with satellite offices and wind
maintenance service locations in Montana, Nevada, Washington,
Idaho, Wyoming, Iowa, Texas and Michigan.

Mountain Crane Service sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Utah Case No. 18-20225) on Jan. 12,
2018.  In the petition signed by Paul Belcher, managing member, the
Debtor estimated assets and liabilities of $50 million to $100
million.  Judge Joel T. Marker presides over the case.  

The Debtor hired Cohne Kinghorn, P.C., as its bankruptcy counsel;
and Rocky Mountain Advisory, LLC, as its accountant and financial
advisor.

The U.S. Trustee for Region 19 appointed an official committee of
unsecured creditors on Jan. 25, 2017.  The Committee retained
Archer & Greiner, P.C., as its legal counsel.


NATIONS FIRST: Hires Felderstein Fitzgerald as Bankruptcy Counsel
-----------------------------------------------------------------
Nations First Capital, LLC, seeks authority from the U.S.
Bankruptcy Court for the Eastern District of California, Sacramento
Division, to employ Felderstein Fitzgerald Willoughby & Pascuzzi
LLP as its bankruptcy counsel.

The professional services which the firm will render are:

     a. advise and represent the Debtor with respect to all matters
and proceedings in this Chapter 11 case;

     b. assist the Debtor in all bankruptcy issues which may arise
in the operation of the Debtor's business, including negotiations
with creditors, interest groups and any Official Committee of
Unsecured Creditors; and

     c. assist the Debtor with the preparation of and confirmation
of a plan of reorganization.

Paul J. Pascuzzi attests that FFWP does not hold or represent any
interest materially adverse to the interests of the estate or of
any class of creditors or equity security holders.

FFWP's standard hourly rates are:

     Steven H. Felderstein  Managing Partner   $625  
     Donald W. Fitzgerald   Partner            $515  
     Thomas A. Willoughby   Partner            $495  
     Paul J. Pascuzzi       Partner            $495  
     Jason E. Rios          Partner            $425  
     Jennifer E. Niemann    Counsel            $395  
     Holly A. Estioko       Associate          $350  
     Karen L. Widder        Legal Assistant    $195

The counsel can be reached through:

         Steven H. Felderstein, Esq.
         Paul J. Pascuzzi, Esq.
         Jennifer E. Niemann, Esq.
         FELDERSTEIN FITZGERALD WILLOUGHBY & PASCUZZI LLP
         400 Capitol Mall, Suite 1750
         Sacramento, CA 95814
         Tel: (916) 329-7400
         Fax: (916) 329-7435
         E-mail: sfelderstein@ffwplaw.com
                 ppascuzzi@ffwplaw.com
                 jniemann@ffwplaw.com

                    About Nations First Capital

Nations First Capital, LLC, d/b/a Go Capital, headquartered in
Roseville, California, specializes exclusively on providing capital
on semi-trucks and trailers.  The Company provides unique solutions
customized to answer the specific needs of the trucking industry.
Its services most of the credit spectrum with an expertise in
challenged credit and owner operator business.

Nations First Capital, LLC, filed a Chapter 11 petition (Bankr.
E.D. Cal. Case No. 18-20668) on Feb. 7, 2018.  In the petition
signed by James Daniel Summers, managing director, the Debtor
estimated $1 million to $10 million in assets and $10 million to
$50 million in liabilities.  Judge Christopher M. Klein presides
over the case.  Steven H. Felderstein, Esq., at Felderstein
Fitzgerald Willoughby & Pascuzzi LLP, is the Debtor's bankruptcy
counsel.



NATURE'S BOUNTY: Bank Debt Trades at 2.92% Off
----------------------------------------------
Participations in a syndicated loan under which Nature's Bounty is
a borrower traded in the secondary market at 97.08
cents-on-the-dollar during the week ended Friday, February 16,
2018,                                                              
                                     according to data compiled by
LSTA/Thomson Reuters MTM Pricing. This represents a decrease of
0.65 percentage points from the previous week. Nature's Bounty pays
350 basis points above LIBOR to borrow under the $1.5 billion
facility. The bank loan matures on September 30, 2024. Moody's
rates the loan 'B1' and Standard & Poor's gave a 'B' rating to the
loan. The loan is one of the                                       
                          biggest gainers and losers among 247
widely quoted syndicated loans with five or more bids in secondary
trading for the week ended Friday, February 16.


NETFLIX INC: S&P Alters Outlook to Positive & Affirms 'B+' CCR
--------------------------------------------------------------
S&P Global Ratings revised its rating outlook on Los Gatos,
Calif.-based online video service provider Netflix Inc. to positive
from stable and affirmed its 'B+' corporate credit rating on the
company.

S&P said, "Our 'B+' issue-level rating on the company's senior
unsecured notes and '3' recovery rating are unchanged. The '3'
recovery rating indicates our expectation for meaningful recovery
(50%-70%; rounded estimate: 65%) of principal in the event of a
payment default.

"The outlook revision reflects our expectation that Netflix will
continue to demonstrate significant strength as the leading
streaming video on demand (SVOD) service despite increasing
competition. The company's strong EBITDA margin expansion in 2017
demonstrates this strength: it successfully raised prices while
achieving accelerated subscriber growth. We expect Netflix to
continue to invest heavily in original content to retain and grow
its subscriber base and increase the value of its offering to
consumers, which supports its ability to grow subscribers while
increasing prices over time.

"The positive outlook reflects our expectation that Netflix will
continue to demonstrate improving operating performance and grow
its EBITDA margin by close to 300 bps in 2018 while continuing to
maintain strong subscriber growth.

"We could raise the corporate credit rating if Netflix increases
its EBITDA margins by about 300 bps in 2018, which we would expect
to be accompanied by strong subscriber growth and limited
competitive impact from increased competition in the SVOD market.

"We could revise the outlook to stable if the company is unable to
continue to grow EBITDA margin considerably in 2018. This could
result from a slowdown in subscriber growth and reduced operating
leverage if content and marketing investments are less effective at
retaining subscribers."


NEW ATHENS: Hires Carmody MacDonald PC as Counsel
-------------------------------------------------
New Athens Home for the Aged seeks authority from the U.S.
Bankruptcy Court for the Southern District of Illinois to hire
Carmody MacDonald P.C. as its counsel.

The professional services that the Carmody will render are:

     a. advise Debtor with respect to its rights, power and duties
in this case;

     b. assist and advise Debtor in its consultations with any
appointed committee relative to the administration of this case;

     c. assist the Debtor in analyzing the claims of creditors and
negotiating with such creditors;

     d. assist the Debtor with investigation of the assets,
liabilities and financial condition of Debtor and reorganizing
Debtor's business in order to maximize the value of Debtor's assets
for the benefit of all creditors;

     e. advise the Debtor in connection with the sale of assets or
business;

     f. assist the Debtor in its analysis of and negotiation with
any appointed committee or any third party concerning matters
related to, among other things, the terms of a plan of
reorganization;

     g. assist and advise the Debtor with respect to any
communications with the general creditor body regarding significant
matters in this case;

     h. commence and prosecute necessary and appropriate actions
and/or proceedings on behalf of Debtor;

     i. review, analyze or prepare, on behalf of Debtor, all
necessary applications, motions, answers, orders, reports,
schedules, pleadings and other documents;

     j. represent the Debtor at all hearings and other proceedings;


     k. confer with other professional advisors retained by Debtor
in providing advice to Debtor;

     l. perform all other necessary legal services in this case as
may be requested by Debtor in this Chapter 11 proceeding; and

     m. assist and advise Debtor regarding pending arbitration and
litigation matters in which Debtor may be involved, including
continued prosecution or defense of actions and/or negotiations on
Debtor's behalf.

Carmody's hourly billing rates are:

     Partners                 $295 to $385
     Associates               $240 to $275
     Paralegals/law clerks    $145 to $195

Robert E. Eggmann, Esq., a partner at the law firm of Carmody
MacDonald, attests that his firm does not hold or represent an
interest adverse to and has no connection with the Debtor, its
creditors, or any potential parties-in-interest, and is a
"disinterested person" within the meaning of Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Robert E. Eggmann, Esq.
     Thomas H. Riske, Esq.
     Carmody MacDonald, P.C.
     120 South Central Ave., Ste.
     1800 St. Louis, MO 63105
     Phone: (314) 854-8600
     E-mail: ree@carmodymacdonald.com
             thr@carmodymacdonald.com

                About New Athens Home for the Aged

New Athens Home for the Aged is a small, non-profit, nursing home
with 53 beds based at 203 South Johnson Street in New Athens,
Illinois. The provider participates in the medicare & medicaid
programs and provides resident counseling services.

New Athens Home for the Aged filed a Chapter 11 petition (Bankr.
S.D. Ill. Case No. 18-30148) on Feb. 9, 2018.  Robert E. Eggmann,
Esq. and Thomas H. Riske, Esq. at Carmody MacDonald, P.C., serve as
counsel to the Debtor.


NEW MILLENNIUM: S&P Affirms 'CCC+' CCR, Outlook Remains Negative
----------------------------------------------------------------
S&P Global Ratings affirmed its 'CCC+' corporate credit rating on
San Diego, Calif.-based New Millennium Holdco Inc. The outlook
remains negative.

S&P said, "In addition, we affirmed our 'CCC+' issue-level rating
on New Millennium's senior secured term loan. The recovery rating
remains '4,' indicating our expectation for average (30%-50%;
rounded estimate: 30%) recovery in the event of default.

"The rating affirmation on Millennium reflects our belief that
despite continuing operational pressures facing the company, its
substantial cash balance provides it with time to try to improve
operations. While we expect Millennium's EBITDA generation to trail
its fixed charges by about $40 million over the next 12 months, the
company has a $106 million cash balance which we believe will
support operating needs for at least another year.

"The negative rating outlook reflects our belief that while New
Millennium's liquidity is sufficient to fund operations over the
near term, it will be challenged to grow EBITDA to a level where it
can comfortably cover interest expense and capital expenditures."


NINER INC: Emersion Buying All Assets for $3 Million
----------------------------------------------------
Niner, Inc., asks the U.S. Bankruptcy Court for the District of
Colorado to authorize its Asset Purchase Agreement with Emersion
International Ltd. in connection with the sale of substantially all
assets for (i) $3,100,000, subject to adjustments, and the
assumption of the assumed liabilities.

The Debtor's assets have been exposed to the market for over 13
months.  It commenced the process of evaluating restructuring and
sale options in early 2017 with the hiring of W.G. Nielsen & Co. on
Jan. 5, 2017, and held their initial meeting.  Under the terms of
its agreement, W.G. Nielsen explored a sale transaction for the
Debtor.

The initial timeline called for bids to be received by April 14,
2017, and the Debtor received three indications of interest.  The
Debtor also received one letter of intent by that date, which was
later withdrawn.  From May 22, 2017 through Aug. 11, 2017, W.G.
Nielsen re-approached the market contacting additional parties and
reengaging with parties that had previously shown interest.  After
further negotiation the Debtor executed an LOI with an affiliate of
the previous initial stalking horse bidder on Aug. 31, 2017.

Between Aug. 31, 2017 and the Petition Date, the Debtor and an
affiliate of a potential purchaser completed due diligence and
engaged the existing lenders in attempt to work out a mutually
beneficial solution.  After extensive negotiations, on Nov. 27,
2017, the Debtor entered into an asset purchase agreement with
Niner Acquisition, LLC as buyer and the initial "stalking horse"
bidder.

On the Petition Date, the Debtor filed a motion to approve bid
procedures which was approved by the Court on Dec. 13, 2017.  An
auction was scheduled for Jan. 11, 2018.  No qualified overbids
were received by the Debtor by the applicable bid deadline of Jan.
10, 2018 at 1:00 p.m.  Accordingly, no auction was held on Jan. 11,
2018.

On Jan. 17, 2018, the Court held the originally scheduled sale
hearing, and the Debtor withdrew its original sale motion on the
record and generally advised the Court of its ongoing efforts to
sell the estate's assets.

Since that hearing, the Debtor and W.G. Nielsen have continued
their marketing efforts, and several parties continued or began
conducting due diligence.   The Debtor continued to respond to
inquiries from prospective buyers through the filing of the Sale
Motion.  

The Debtor and the Purchaser worked to complete due diligence, and
on Feb. 16, 2018, the Debtor entered into the APA with the Buyer.
In the Debtor's business judgment, the Agreement represents the
highest and best sale option at this time.  The Debtor asserts the
prepetition and post-petition marketing and sale process was
thorough.

In light of those efforts, the Debtor believes that the sale
process has provided sufficient time to fully expose the Purchased
Assets for sale.  Except as otherwise provided in definitive
documentation with respect to the Sale, all of the Debtor's rights,
title and interest in and to the Purchased Assets will be sold free
and clear of all pledges, liens, security interests, encumbrances,
claims, charges, options and interests thereon and there against.

The key terms of the Agreement and the proposed Sale Order are:

     a. Purchase Price: The total consideration to be paid by the
Purchaser to Debtor for the Purchased Assets consists of $3,100,000
cash plus or minus the Cash at Closing and the assumption of the
Assumed Liabilities.  The Cash at Closing will be increased or
decreased, as the case may be, by $50,000 for each full increment
of $50,000 that the sum of the Seller's actual Eligible Inventory
and actual Eligible Accounts respectively either falls short of or
exceeds the amount thereof set forth in the Seller's ABL borrowing
base certificate dated Feb. 5, 2018.

     b. Purchased Assets: Substantially all assets of the Debtor.

     c. Purchaser: Emersion International Ltd.

     d. Assumption of Executory Contracts and Unexpired Leases: The
proposed sale contemplates that the Debtor may assume and assign to
the Purchaser the Assigned Contracts.

     e. Representations, Warranties and Covenant: The Debtor made
various representations customary for a transaction of this kind
including, but not limited to, those relating to organization and
good standing, authorization and validity, qualification, absence
of conflicts, litigation, compliance with legal requirements,
environmental matters, title to and use of assets and property,
contracts, taxes, intellectual property, and financial statements
and reports.  The Purchaser has made certain representations, among
others, relating to organization, good standing and authorization,
absence of conflict, sufficiency of funds, solvency, litigation,
and independent investigation.

     f. Conditions: The Closing is conditioned upon the occurrence
of certain events customary for transactions of this kind,
including payment in full of the PMC Obligations at Closing, the
truthfulness of all representations and warranties, and all
consents and approvals, including approvals of the Bankruptcy
Court, having been obtained.

     g. Rule 6004/6006 Waiver: The proposed Sale Order provides
that, upon entry, the Sale Order will be immediately enforceable,
notwithstanding Bankruptcy Rules 6004 and 6006.

Pursuant to the Agreement, the Debtor and the Purchaser propose the
following timeline:

     1. Objections to the Sale Motion due Feb. 26, 2018.

     2. A two-hour hearing on the Sale to be held on the earliest
date possible on or after March 1, 2018 (as soon as the Court may
be available).

     3. The closing of Sale to be no later than March 15, 2018.

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

   http://bankrupt.com/misc/Niner_Inc_120_Sales.pdf

As required by the Agreement, and in order to enhance the value to
its estate, the Debtor asks approval of the potential assumption
and assignment of any agreement, indenture, contract, lease, deed
of trust, royalty, license, option, instrument, or other written
commitment that have been identified as Assigned Contracts to the
Purchaser upon the closing of the transactions contemplated under
the Agreement.  Pursuant to the Agreement, the Purchaser is
responsible for payment of all cure amounts required to be paid to
the counterparties to the Purchased Contracts assumed and
assigned.

The Debtor asks, pursuant to Bankruptcy Rules 6004(h) and 6006(d),
that the Order approving the Sale Motion becomes effective
immediately upon its entry.

The Purchaser:

          EMERSION INTERNATIONAL LTD.
          Room 2401, 24/F
          101 King's Road
          Hong Kong
          Attn: Treasurer
          E-mail: treasurer@emersionintl.com

The Purchaser is represented by:

          Charles F. Hertlein, Jr., Esq.
          DINSMORE & SHOHL LLP
          1775 Sherman Street
          Suite 2500
          Denver, CO 80203
          E-mail: charles.hertlein@dinsmore.com

                        About Niner, Inc.

Based in Fort Collins, Colorado, Niner --
http://www.ninerbikes.com/-- is an American bicycle manufacturer.  
The company was founded in 2005.  The company offers several models
of cyclocross and adventure-touring bikes.

Niner, Inc. sought Chapter 11 protection (Bankr. D. Colo. Case No.
17-20796) on Nov. 27, 2017.  In the petition signed by Chris Sugai,
its president and CEO, the Debtor disclosed total assets at $9.84
million and total liabilities at $7.98 million.

The case is assigned to Judge Thomas B. McNamara.

The Debtor tapped Matthew T. Faga, Esq., and James T. Markus, Esq.,
at Markus Williams Young & Zimmermann, LLC as counsel.


OLD FIREHOUSE: Case Summary & 3 Unsecured Creditors
---------------------------------------------------
Debtor: Old Firehouse of Pomona, LLC
        1135 S. Swall Drive
        Los Angeles, CA 90035

Business Description: Old Firehouse of Pomona, LLC lists its
                      business as a Single Asset Real Estate (as
                      defined in 11 U.S.C. Section 101
                      (51B)), whose principal assets are
                      located at 100 E Alvarado St. Pomona,
                      A 91767-3828.  Old Firehouse of Pomona
                      filed as a Domestic in the State of
                      California on Sept. 10, 2008.

Chapter 11 Petition Date: February 20, 2018

Court: United States Bankruptcy Court
       Central District of California (Los Angeles)

Case No.: 18-11835

Judge: Hon. Julia W. Brand

Debtor's Counsel: Benjamin Nachimson, Esq.
                  WOOLF & NACHIMSON, LLP
                  15300 Ventura Blvd., Suite 214
                  Sherman Oaks, CA 91403
                  Tel: 310-474-8776
                  Fax: 310-919-3037
                  E-mail: ben.nachimson@wnlawyers.com

Estimated Assets: $1 million to $10 million

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

The petition was signed by Yagoub Halelouyan, managing member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's three unsecured creditors is available for
free at:

          http://bankrupt.com/misc/cacb18-11835.pdf


OPTIMAL HEALTH: March 20 Plan and Disclosure Statement Hearing
--------------------------------------------------------------
Bankruptcy Judge Marian F. Harrison issued an expedited order
conditionally approving Optimal Health Chiropractic Center's
disclosure statement in support of its proposed plan of
reorganization.

March 12, 2018 is fixed as the last day for filing and serving
written objections to the Disclosure Statement and the last day for
filing and serving written objections to confirmation of the Plan.

March 12, 2018 is also is fixed as the last day for filing written
acceptances or rejections of the Plan.

The hearing on confirmation of the Plan and approval of the
Disclosure Statement will be held at 9:00 a.m. on March 20, 2018 at
the U.S. Bankruptcy Court for the Middle District of Tennessee,
Courtroom Three, Second Floor, Customs House, 701 Broadway,
Nashville, Tennessee 37203.

Under the Plan, Class 4 - General Unsecured Claims, totaling
$114,344.35, will be paid $50 monthly for five years from the
effective date, with payout totaling $3,000.  The Plan will be
funded by income from the continued operation of the chiropractic
business.

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

           http://bankrupt.com/misc/tnmb17-05242-29.pdf

            About Optimal Health Chiropractic Center

Optimal Health Chiropractic Center sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Tenn. Case No. 17-05242) on
August 2, 2017.  Daniel Holland, owner, 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
$500,000.  

Judge Marian F Harrison presides over the case.  Lefkovitz &
Lefkovitz represents the Debtor as bankruptcy counsel.


OTS CAPITAL: DiChario Buying All Assets for $1.75 Million
---------------------------------------------------------
OTS Capital Partners, LLC, asks the U.S. Bankruptcy Court for the
Central District of California to authorize the sale of
substantially all assets to Anthony G. DiChario for $1,750,000,
subject to higher and better offers.

A hearing on the Motion is set for March 8, 2018 at 10:15 a.m.

The Debtor owns and operates its firearm store and practice range
located at 755 Highway 42 North, McDonough, Georgia.  It has
determined that selling its business is in the best interest of the
estate and its creditors.  In order to maximize the value of the
business, the Debtor has sought to sell the business as a going
concern.

The Debtor has a received an offer to purchase the business from
DiChario. DiChario is an arm's-length purchaser, having no relation
to the Debtor, its members, officers, or employees, other than the
fact that he is a principal of AmChar Wholesale, Inc., which is an
unsecured creditor of the estate.

The Debtor wants to sell substantially all of its assets to
DiChario for the sum $1,750,000 in accordance with the terms of its
Property Purchase Agreement with the Buyer.  The Sales Agreement
sets forth the assets to be purchased, including all Personal
Property located on the Property and used by the Debtor in its
business.  DiChario will post the sum of $10,000 as forfeitable
earnest money in contemplation of the sale, as set forth in the
Sales Agreement.

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

        http://bankrupt.com/misc/OTS_Capital_145_Sales.pdf

To the extent the property subject to the Motion is encumbered by
liens, the aggregate value of all such liens is less than the
proposed sale price.  

The offer proposed by DiChario is the most significant offer made
to date for the Debtor's assets, either collectively or separately.
It believes that the sale is in the best interest of the estate
and its creditors.  Pursuant to applicable law, the Debtor's
proposed sale is subject to higher or better offers received at the
hearing.

The Debtor expressly reserves and does not waive its right to
surcharge the Property and the proceeds thereof, to the extent it
secures an allowed secured claim, for reasonable, necessary costs
of preserving or disposing of the Property to the extent of any
benefit to the holders of such secured claims.

The Debtor asks that the Court waives the stay of the Order
approving the proposed sale as authorized under Federal Rule of
Bankruptcy Procedure 6004(h), so that it may proceed as
expeditiously as possible with the closing of the sale following
Court approval.

The Purchaser:

          Anthony G. DiChario
          c/o American Tactical, Inc.
          231 Doming Way
          Summerville, SC 29483

                  About OTS Capital Partners

OTS Capital Partners, LLC, based at 616 Elliott Rd., McDonough,
Georgia, filed a Chapter 11 petition (Bankr. N.D. Ga. Case No.
16-70357) on Nov. 11, 2016.  In the petition signed by Dan C. Fort,
authorized representative, the Debtor estimated $1 million to $10
million in both assets and liabilities.  William A. Rountree, Esq.,
Macey, Wilensky & Hennings, LLC, is the Debtor's counsel.


PEACOCK DEVELOPMENT: Case Summary & 6 Unsecured Creditors
---------------------------------------------------------
Debtor: Peacock Development Co, LLC
        20 Towne Drive, Suite 113
        Bluffton, SC 29910

Business Description: Peacock Development Co, LLC is a privately
                      held company in Bluffton, South Carolina
                      that is engaged in activities related to
                      real estate.  The Company is a small
                      business Debtor as defined in 11 U.S.C.
                      Section 101(51D).

Chapter 11 Petition Date: February 20, 2018

Case No.: 18-00824

Court: United States Bankruptcy Court
       District of South Carolina (Charleston)

Judge: Hon. John E. Waites

Debtor's Counsel: Robert A. Pohl, Esq.
                  POHL, P.A.
                  PO Box 27290
                  Greenville, SC 29616
                  Tel: 864-361-4827
                  Fax: 864-558-5291
                  E-mail: robert@pohlpa.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Dave Peacock, manager.

A full-text copy of the petition containing, among other items, a
list of the Debtor's six unsecured creditors is available for free
at:

     http://bankrupt.com/misc/scb18-00824.pdf


PHASERX INC: Procedures for De Minimis Assets Sale/Abandonment OK'd
-------------------------------------------------------------------
Judge Christopher S. Sontchi of the U.S. Bankruptcy Court for the
District of Delaware authorized PhaseRx, Inc.'s procedures in
connection with the sale or abandonment of de minimis assets
outside the ordinary course of business.

The Debtor is authorized to take all necessary action to conduct,
execute and effectuate the sales or dispositions of the De Minimis
Assets, including, but not limited to, equipment, furniture,
fixtures, and other assets, if it determines in the reasonable
exercise of its business judgment that such sales or dispositions
are in the best interests of the estate, without further order of
the Court, subject to these Procedures:

     a. Without further hearing or order of the Court, with notice
via e-mail or overnight delivery to the United States Trustee, the
counsel to Hercules Capital, Inc., and the counsel to ARE SEATTLE
No. 10, LLC, the Debtor will be authorized to immediately
consummate sales or other disposition of the De Minimis Assets with
a selling price equal to or less than $25,000, free and clear of
all Liens, with such Liens attaching solely to the sale proceeds in
the same validity, extent and priority immediately prior to such
sale, and the Debtor is authorized to pay any broker and/or
auctioneer fees related to such sales.

     b. The Debtor will give notice via e-mail or overnight
delivery service of the proposed sale or disposition of a De
Minimis Asset with a selling price greater than $25,000 but less
than $250,000 to (i) the United States Trustee; (ii) counsel to
Hercules Capital, Inc.; (iii) counsel to ARE SEATTLE No. 10, LLC;
and (iv) any known party that the Debtor reasonably believes could
claim an interest in the De Minimis Asset proposed to be sold or
abandoned.  The notice will specify the De Minimis Assets to be
sold or otherwise disposed of, the iden tity of the purchaser, and
the transaction price (in U.S. dollars).

     c. The Notice Parties will have five business days from the
date on which the notice is sent to object to, or request
additional time to evaluate, the sale or disposition.  Any
objection or request for more time to consider the sale or
disposition must be in writing and served upon counsel to the
Debtor: Polsinelli PC, 222 Delaware Avenue, Suite 1101, Wilmington,
DE 19801; Attn: Shanti M.
Katona, Esq.  If no written objection or written request for
additional time is timely served upon and received by the Debtor's
counsel, the Debtor will be authorized to consummate the proposed
sale transaction or disposition and to take such actions as are
reasonable or necessary to close the transaction, pay any broker
commissions and/auction fees, and obtain the proceeds.  Any sale
or
transfer of De Minimis Assets will be free and clear of all Liens,
with such Liens attaching solely to the sale proceeds in the same
validity, extent and priority irmnediately prior to such sale.  If
an objection or request for additional time is timely served, the
Debtor will seek Court approval of the sale or disposition by
scheduling a hearing on such sale on shortened notice, subject to
the Court's availability.

The Debtor may pay brokers and/or auctioneers that assist it in
connection with the sale of any De Minimis Asset sales the
standard, reasonable and customary commissions charged by the
broker or auctioneer for similar sales.

The sale of the De Minimis Assets will be free and clear of all
liens, claims and encumbrances of the Debtor whether known or
unknown.

The Debtor is authorized to discard or abandon any excess De
Minimis Asset that it is unable to sell or dispose of without
further order of the Court, if it determines in the reasonable
exercise of its business judgment that such abandonment is in the
best interests of the estate, upon notice to the Notice Parties.

The Notice Parties will have five business days from the date on
which the notice is sent to object to, or request additional time
to evaluate, such abandomnent.  Any objection or request for more
time to consider the abandonment must be in writing and served upon
counsel to the Debtor: Polsinelli PC, 222 Delaware Avenue, Suite
1101, Wilmington, DE 19801; Attn: Shanti M. Katona, Esq. If no
written objection or written request for additional time is timely
served upon and received by Debtor’s counsel, the Debtor will be
authorized to take such actions as are reasonable or necessary to
abandon such De Minimis Assets.

Notwithstanding any Bankruptcy Rule to the contrary, the terms and
conditions of the Order will be effective and enforceable
immediately upon its entry.

                       About PhaseRx, Inc.

Based in Seattle, Washington, PhaseRx -- http://phaserx.com--
operates as a biopharmaceutical company that develops a portfolio
of mRNA products to correct inherited, life-threatening liver
diseases in children.  The company was founded by Robert W.
Overell, Ph.D. in 2006.

PhaseRx filed a Chapter 11 petition (Bankr. D. Del. Case No.
17-12890) on December 11, 2017. The petition was signed by Robert
W. Overell, Ph.D., president and CEO.  As of Sept. 30, 2017, the
Debtor disclosed $4.10 million in assets and $5.60 million in
liabilities.

Judge Christopher S. Sontchi presides over the case.

Christopher A. Ward, Esq. and Shanti M. Katona, Esq., at Polsinelli
P.C., serve as counsel to the Debtor.  Cowen and Company, LLC is
the Debtor's investment banker. Donlin, Recano & Company, Inc.,
stands as the Debtor's claims and noticing agent.


PLANDAI BIOTECHNOLOGY: Black Mountain Has 9.7% Stake as of Dec. 31
------------------------------------------------------------------
Black Mountain Equites, Inc., disclosed in a Schedule 13G filed
with the Securities and Exchange Commission that as of Dec. 31,
2017, it beneficially owns 25,526,997 shares of common stock of
Plandai Biotechnology, Inc., constituting 9.70 percent of the
shares outstanding.  A full-text copy of the regulatory filing is
available for free at https://is.gd/p4MDS9

                         About Plandai

London, England-based Plandai Biotechnology, Inc., together with
its subsidiaries, is a bio-pharmaceutical company that focuses on
the production of proprietary botanical extracts for the
nutraceutical and pharmaceutical industries.  The Company grows the
green tea used in its Phytofare Catechin production a 3,000-hectare
estate it operates under a 49-year notarial lease in the Mpumalanga
province of South Africa.  Plandai uses a proprietary extraction
process that is engineered to yield highly bioavailable products of
pharmaceutical-grade purity.  Phytofare Catechin Complex, a
green-tea derived extract, is the first commercial product in the
Phytofare brand and has supporting clinical data supporting its use
in multiple potential wellness applications. The Company's
principle holdings consist of land, farms and infrastructure in
South Africa.

Plandai reported a net loss of $10.07 million on $92,900 of
revenues for the year ended June 30, 2015, compared to a net loss
of $16.04 million on $266,000 of revenues for the year ended June
30, 2014.  As of March 31, 2016, Plandai had $6.62 million in total
assets, $17.1 million in total liabilities, and a stockholders'
deficit of $10.4 million.

Pritchett, Siler & Hardy P.C., in Farmington, Utah, issued a "going
concern" qualification on the consolidated financial statements for
the year ended June 30, 2015, citing that the Company Company
suffered a loss from operations during the years ended June 30,
2015 and 2014, has yet to establish a reliable, consistent and
proven source of revenue to meet its operating costs on an ongoing
basis and currently does not have sufficient available funding to
fully implement its business plan.  These factors raise substantial
doubt about its ability to continue as a going concern.


PRECIPIO INC: Leviston Resources Has 6% Stake as of Feb. 12
-----------------------------------------------------------
Leviston Resources LLC filed a Schedule 13G with the Securities and
Exchange Commission disclosing that as of Feb. 9, 2018, it
beneficially owns 721,153 shares of common stock of Precipio, Inc.,
constituting 7.03 percent of the shares outstanding.

As of Feb. 12, 2018, Leviston beneficially owns 623,350 Common
Shares representing 6.077%.  A full-text copy of the regulatory
filing is available at https://is.gd/zS7cRh

                        About Precipio

Omaha, Nebraska-based Precipio, formerly known as Transgenomic,
Inc. -- http://www.precipiodx.com/-- has built a platform designed
to eradicate the problem of misdiagnosis by harnessing the
intellect, expertise and technology developed within academic
institutions and delivering quality diagnostic information to
physicians and their patients worldwide.  Through its
collaborations with world-class academic institutions specializing
in cancer research, diagnostics and treatment, initially the Yale
School of Medicine, Precipio offers a new standard of diagnostic
accuracy enabling the highest level of patient care.

Transgenomic reported a net loss available to common stockholders
of $8 million on $1.55 million of net sales for the year ended Dec.
31, 2016, compared with a net loss available to common stockholders
of $34.27 million on $1.92 million of net sales for the year ended
Dec. 31, 2015.  As of Sept. 30, 2017, Precipio had $34.97 million
in total assets, $14.57 million in total liabilities and $20.40
million in total stockholders' equity.

Marcum LLP, in Hartford, CT, issued a "going concern" qualification
on the consolidated financial statements for the year ended Dec.
31, 2016, stating that the Company has incurred operating losses
and used cash for operating activities for the past several years.
This raises substantial doubt about the Company's ability to
continue as a going concern.


PREMIER EXHIBITIONS: Court Names C. Edward Dobbs as Mediator
------------------------------------------------------------
BankruptcyData.com reported that the U.S. Bankruptcy Court approved
Premier Exhibitions and its official committees of equity security
holders and unsecured creditors' joint motion for appointment of a
mediator and to schedule mediation. The order states, "The Debtors,
Equity Committee, and Creditors Committee are directed to mediation
for possible resolution of any and all matters arising out of or
related to the Plan, restructuring and liquidation options and
alternatives to the Plan, the sale of the Debtors' assets, and any
related issues that the Parties agree to mediate pursuant to
mediation procedures set forth in M.D. Fla. L.B.R. 9019-2. 3. C.
Edward Dobbs (the 'Mediator') is hereby appointed as mediator. The
mediation shall begin at 9:00 a.m. on February 26 and 27, 2018. The
Mediator's hourly rate for the mediation is $620 and the Mediator
is authorized to utilize an associate or a paralegal as needed at
their standard hourly rate to prepare for and conduct the
mediation."

                     About RMS Titanic

Premier Exhibitions, Inc. (Nasdaq: PRXI), located in Atlanta,
Georgia, is a presenter of museum quality exhibitions throughout
the world.  Premier -- http://www.PremierExhibitions.com/--
develops and displays unique exhibitions for education and
entertainment including Titanic: The Artifact Exhibition, BODIES.
The Exhibition, Tutankhamun: The Golden King and the Great
Pharaohs, Pompeii The Exhibition, Extreme Dinosaurs and Real
Pirates in partnership with National Geographic.  The success of
Premier Exhibitions lies in its ability to produce, manage, and
market exhibitions.

RMS Titanic and seven of its subsidiaries filed voluntary petitions
for reorganization under Chapter 11 of the Bankruptcy Code (Bankr.
M.D. Fla. Lead Case No. 16-02230) on June 14, 2016.  In the
petitions signed by former CFO and COO Michael J. Little, the
Debtors estimated both assets and liabilities of $10 million to $50
million.

The Chapter 11 cases are assigned to Judge Paul M. Glenn.

Daniel F. Blanks, Esq., and Lee D. Wedekind, III, Esq., at Nelson
Mullins Riley & Scarborough LLP, serve as the Debtors' counsel.
The Debtors employ Brian A. Wainger, Esq., at Kaleo Legal as
special litigation counsel, outside general counsel, securities
counsel, and conflicts counsel; Robert W. McFarland, Esq., at
McGuireWoods LLP as special litigation counsel; Steven L. Berson,
Esq., at Dentons US LLP and Dentons Canada LLP as outside general
counsel and securities counsel; Oscar N. Pinkas, Esq., at Dentons
LLP as outside general counsel and securities counsel.

The Debtors also employed Ronald L. Glass as Chief Restructuring
Officer and GlassRatner Advisory & Capital Group, LLC, as financial
advisors.

Guy Gebhardt, acting U.S. trustee for Region 21, on Aug. 24, 2016
appointed three creditors to serve on the official committee of
unsecured creditors of RMS Titanic, Inc., and its affiliates.  The
Committee hired Avery Samet, Esq. and Jeffrey Chubak, Esq., at
Storch Amini & Munves PC, and Richard R. Thames, Esq. and Robert A.
Heekin, Jr., Esq., at Thames Markey & Heekin, P.A., as counsel.

The official committee of equity security holders of Premier
Exhibitions Inc. retained Peter J. Gurfein, Esq., at Landau
Gottfried & Berger LLP as counsel; Jacob A. Brown, Esq., and
Katherine C. Fackler, Esq., at Akerman LLP as Co-Counsel; and Teneo
Securities LLC as financial advisor.


PRINCESS POLLY: Plan Disclosures Hearing to Continue for 30 Days
----------------------------------------------------------------
Judge Frank W. Volk of the U.S. Bankruptcy Court for the Southern
District of Virginia the U.S. Trustee's motion to continue the
hearing on the approval of the disclosure statement explaining
Princess Polly Anna, Inc., scheduled for Feb. 15, 2018, in Beckley
Division for 30 days.

The Court grants the motion to allow John F. Leaberry, counsel for
the debtor in possession, to attend to a personal matter that had
occur in his life.

                 About Princess Polly Anna

Headquartered in Lewisburg, West Virginia, Princess Polly Anna,
Inc, filed for Chapter 11 bankruptcy protection (Bankr. S.D. W.V.
Case No. 17-50060) on March 1, 2017, estimating its assets at up to
$50,000 and its liabilities at between $1 million and $10 million.

The petition was signed by Frederick J. Taylor, president.

Judge Frank W. Volk presides over the case.

John F. Leaberry, Esq., at the Law Office of John Leaberry serves
as the Debtor's bankruptcy counsel.

An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Princess Polly Anna, Inc, as of
April 6, 2017, according to a court docket.

The Debtor began its existence April 24, 1984 when it was organized
Frederick J. Taylor with the filing of its Articles with the West
Virginia Secretary of State's Office. In 2012 the Debtor was to
begin contract mining services on Big Mountain in Greenbrier
County, West Virginia.


PRIORIA ROBOTICS: Taps Stichter Riedel as Legal Counsel
-------------------------------------------------------
Prioria Robotics, Inc., and Prioria Robotics Holdings, Inc., seek
approval from the U.S. Bankruptcy Court for the Northern District
of Florida to hire Stichter, Riedel, Blain & Postler, P.A., as
their legal counsel.

The firm will advise the Debtors regarding their duties under the
Bankruptcy Code; represent them in negotiations with potential
financing sources; assist in formulating a plan of reorganization;
and provide other legal services related to their Chapter 11
cases.

The Debtors will pay the firm a retainer in the sum of $30,000.

Scott Stichter, Esq., at Stichter Riedel, 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:

     Scott A. Stichter, Esq.
     Stichter Riedel Blain & Postler, P.A.
     110 East Madison Street, Suite 200
     Tampa, FL 33602
     Tel: (813) 229-0144
     Email: sstichter@srbp.com

                About Prioria Robotics and Prioria
                        Robotics Holdings

Headquartered in Gainesville, Florida, Prioria Robotics Inc. --
http://www.prioria.com/-- is a developer of small unmanned aerial
vehicle systems and related technologies, most notably the Maveric,
a breakthrough composite carbon fiber UAV.  Founded in 2003,
Prioria has worked closely with US and allied militaries to
identify deficiencies in current UAV systems, and to develop
solutions to high priority issues.  Prioria also provides
engineering solutions for industrial and ground robotics, medical
device manufacturers, homeland security applications and other
cutting edge commercial products.  The company is.  

Prioria Robotics, Inc., and Prioria Robotics Holdings, Inc., sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D.
Fla. Case Nos. 18-10018 and 18-10019) on Jan. 29, 2018.  In the
petitions signed by Stephen Turner, president, both debtors
estimated assets and liabilities of $1 million to $10 million.
Judge Karen K. Specie presides over the cases.


PS HOLDCO: S&P Assigns 'B+' Corp. Credit Rating, Outlook Stable
---------------------------------------------------------------
Birmingham, Ala.-based flatbed transportation and logistics
provider PS Logistics LLC (PS HoldCo LLC will be the audited entity
going forward) has entered into an agreement to sell a majority
stake to One Equity Partners.

S&P Global Ratings assigned its 'B+' corporate credit rating to PS
HoldCo LLC. 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 proposed $246
million first-lien term loan due in 2025. The '3' recovery rating
indicates our expectation for meaningful recovery (50%-70%; rounded
estimate: 65%) in the event of a payment default.

"Our ratings on PS HoldCo reflect the company's participation in
the highly fragmented, cyclical, and capital-intensive trucking
industry. While our ratings also incorporate the risk associated
with its controlling ownership by a private equity sponsor
(reflecting the potential for higher debt leverage over time), we
believe the company will maintain credit measures commensurate with
our 'B+' rating.

"The stable outlook on PS HoldCo reflects our assumption that the
company will continue to benefit from organic growth given our
expectation for increased infrastructure and construction-related
spending this year. Despite modest declines in the company's EBITDA
margins tied to the company's expected business mix shift and net
increases in OEM financing, we expect the company's credit measures
to remain stable over the forecast period.

"We could lower our ratings on PS HoldCo if we believe that its
ratio of FFO to total adjusted debt will decline below 12% or if
its adjusted debt to EBITDA will increase above 5x on a sustained
basis. This could occur from an unexpected weakening of U.S.
freight volumes, contributing to EBITDA declines. Alternatively,
the company's debt to EBITDA could weaken from meaningful increases
in the company's OEM financing or unanticipated debt-financed
transactions.

"We consider an upgrade unlikely over the next 12 months given our
belief that PS HoldCo's financial policies will remain aggressive
over the medium term under its financial sponsor. However, we could
raise our ratings if we come to believe that the company is
committed to maintaining FFO to debt greater than 20%, demonstrates
sustained debt reduction (with leverage approaching 3x), and we
expect a low risk of increasing adjusted debt to EBITDA above 4x."


PUERTO RICO: PREPA Can Borrow $300-Mil. Emergency Loan
------------------------------------------------------
Judge Laura Taylor Swain of the U.S. District Court in New York has
authorized Puerto Rico's utility company called Prepa to borrow a
$300 million loan that will keep it operating.

According to Tom Corrigan and Andrew Scurria of The Wall Street
Journal Pro Bankruptcy, the judge previously rejected a $550
million loan to keep Prepa in operation, saying the utility hadn't
shown that the size of the proposed loan was sufficiently tailored
to the utility's needs.  The $550 million is part of of a proposed
$1 billion financing package.

During the hearing on Prepa's request to tap the $550 million loan,
Judge Swain made it clear that a $300 million so-called
superpriority unsecured loan was likely to win her blessing, the
Journal related.  But even with the $300 million, Prepa said it
would be able to continue normal operations only until late March
and will soon have to return to the court for approval of
additional financing, the Journal said.

The Journal related that Prepa's chief financial adviser has told
the court that the government-run utility must have additional
financing in place or parts of the Island would begin to go dark
within a matter of days.

Puerto Rico was already struggling with a $73 billion debt load and
a decade of economic stagnation when Maria struck in September, the
Journal noted.

                        About Puerto Rico

Puerto Rico is a self-governing commonwealth in association with
the United States that's facing a massive bond debt of $70 billion,
a 68% debt-to-GDP ratio and negative economic growth in nine of the
last 10 years.

The Commonwealth of Puerto Rico has sought bankruptcy protection,
aiming to restructure its massive $74 billion debt-load and $49
billion in pension obligations.

The debt restructuring petition was filed by Puerto Rico's
financial oversight board in U.S. District Court in Puerto Rico
(Case No. 17-01578) on May 3, 2017, and was made under Title III of
2016's U.S. Congressional rescue law known as the Puerto Rico
Oversight, Management, and Economic Stability Act ("PROMESA").

The Financial Oversight and Management Board later commenced Title
III cases for the Puerto Rico Sales Tax Financing Corporation
(COFINA) on May 5, 2017, and the Employees Retirement System (ERS)
and the Puerto Rico Highways and Transportation Authority (HTA) on
May 21, 2017.  On July 2, 2017, a Title III case was commenced for
the Puerto Rico Electric Power Authority ("PREPA").

U.S. Chief Justice John Roberts has appointed U.S. District Judge
Laura Taylor Swain to oversee the Title III cases.  The Honorable
Judith Dein, a United States Magistrate Judge for the District of
Massachusetts, has been designated to preside over matters that may
be referred to her by Judge Swain, including discovery disputes,
and management of other pretrial proceedings.

Joint administration of the Title III cases, under Lead Case No.
17-3283, was granted on June 29, 2017.

The Oversight Board has hired as advisors, Proskauer Rose LLP and
O'Neill & Borges LLC as legal counsel, McKinsey & Co. as strategic
consultant, Citigroup Global Markets, as municipal investment
banker, and Ernst & Young, as financial advisor.

Martin J. Bienenstock, Esq., Scott K. Rutsky, Esq., and Philip M.
Abelson, Esq., of Proskauer Rose; and Hermann D. Bauer, Esq., at
O'Neill & Borges are on-board as attorneys.

McKinsey & Co. is the Board's strategic consultant, Ernst & Youngis
the Board's financial advisor, and Citigroup Global Markets Inc. is
the Board's municipal investment banker.

Prime Clerk LLC is the claims and noticing agent.  Prime Clerk
maintains a case web site at
https://cases.primeclerk.com/puertorico

Epiq Bankruptcy Solutions LLC is the service agent for ERS, HTA,
and PREPA.

O'Melveny & Myers LLP is counsel to the Commonwealth's Puerto Rico
Fiscal Agency and Financial Advisory Authority (AAFAF), the agency
responsible for negotiations with bondholders.

The Oversight Board named Professor Nancy B. Rapoport as fee
examiner and to chair a committee to review professionals' fees.

                      Bondholders' Attorneys

Toro, Colon, Mullet, Rivera & Sifre, P.S.C. and Kramer Levin
Naftalis & Frankel LLP serve as counsel to the Mutual Fund Group,
comprised of mutual funds managed by Oppenheimer Funds, Inc.,
Franklin Advisers, Inc., and the First Puerto Rico Family of Funds,
which collectively hold over $3.5 billion in COFINA Bonds and over
$2.9 billion in other bonds issued by Puerto Rico and other
instrumentalities, including over $1.8 billion of Puerto Rico
general obligation bonds ("GO Bonds").

White & Case LLP and Lopez Sanchez & Pirillo LLC represent the UBS
Family of Funds and the Puerto Rico Family of Funds, which hold
$613.3 million in COFINA bonds.

Paul, Weiss, Rifkind, Wharton & Garrison LLP, Robbins, Russell,
Englert, Orseck, Untereiner & Sauber LLP, and Jimenez, Graffam &
Lausell are co-counsel to the ad hoc group of General Obligation
Bondholders, comprised of Aurelius Capital Management, LP, Autonomy
Capital (Jersey) LP, FCO Advisors LP, Franklin Mutual Advisers LLC,
Monarch Alternative Capital LP, Senator Investment Group LP, and
Stone Lion Capital Partners L.P.

Quinn Emanuel Urquhart & Sullivan, LLP and Reichard & Escalera are
co-counsel to the ad hoc coalition of holders of senior bonds
issued by COFINA, comprised of at least 30 institutional holders,
including Canyon Capital Advisors LLC and Varde Investment
Partners, L.P.

Correa Acevedo & Abesada Law Offices, P.S.C., is counsel to Canyon
Capital Advisors, LLC, River Canyon Fund Management, LLC, Davidson
Kempner Capital Management LP, OZ Management, LP, and OZ Management
II LP (the QTCB Noteholder Group).

                           Committees

The U.S. Trustee formed a nine-member Official Committee of
Retirees and a seven-member Official Committee of Unsecured
Creditors of the Commonwealth.  The Retiree Committee tapped Jenner
& Block LLP and Bennazar, Garcia & Milian, C.S.P., as its
attorneys.  The Creditors Committee tapped Paul Hastings LLP and
O'Neill & Gilmore LLC as counsel.


PURADYN FILTER: Glenhill No Longer Owns Shares as of Dec. 31
------------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, Glenhill Advisors, LLC, Glenn J. Krevlin, Glenhill
Capital Advisors, LLC, Glenhill Capital Management, LLC and
Glenhill Capital Overseas Master Fund, LP disclosed that as of Dec.
31, 2017, they have ceased to beneficially own shares of common
stock of Puradyn Filter Technologies Incorporated.

Glenn J. Krevlin is the managing member and control person of
Glenhill Advisors, LLC, and is the sole shareholder of Krevlin
Management, Inc.  Krevlin Management, Inc. is the managing member
of Glenhill Capital Advisors, LLC, which is the investment manager
of Glenhill Capital Overseas Master Fund, LP, which was a security
holder of the Issuer.  Glenhill Advisors, LLC is the managing
member of Glenhill Capital Management, LLC.  Glenhill Capital
Management, LLC is the sole shareholder of Glenhill Capital
Overseas GP, Ltd.  Glenhill Capital Overseas GP, Ltd. is general
partner of Glenhill Capital Overseas Master Fund, LP.

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

                       https://is.gd/9z0wFU

                       About Puradyn Filter

Boynton Beach, Fla.-based Puradyn Filter Technologies Incorporated
(OTC BB: PFTI) designs, manufactures, markets and distributes
worldwide the Puradyn bypass oil filtration system for use with
substantially all internal combustion engines and hydraulic
equipment that use lubricating oil.  Working in conjunction with
the equipment's full-flow oil filter, the Puradyn system cleans oil
by providing a second circuit of oil filtration and treatment to
continually remove solid, liquid and gaseous contaminants from the
oil through a sophisticated and unique filtration and evaporation
or absorption process.  The Puradyn system consists of a base
filtration unit or housing that is connected via hoses to the
engine or hydraulic system, along with filter elements that reside
inside the filtration unit and are replaced periodically to
maintain top performance.  The Company's filter is unique in that
it incorporates an additive package to replenish depleted base
additive levels in engine lubricating oil.  Because
Puradyn-filtered lubricating oil is kept in a continually clean
state, its system has been used effectively to safely and
significantly extend oil-drain intervals and to extend the time
between engine overhauls.  The Company is the exclusive
manufacturer of its unique disposable replacement filter elements
for the Puradyn system.  Visit http://www.puradyn.comfor more
information.

Puradyn Filter reported a net loss of $1.44 million on $1.94
million of net sales for the year ended Dec. 31, 2016, compared to
a net loss of $1.44 million on $1.97 million of net sales for the
year ended Dec. 31, 2015.

As of Sept. 30, 2017, Puradyn Filter had $1.30 million in total
assets, $9.85 million in total liabilities and a total
stockholders' deficit of $8.55 million.

Liggett & Webb, P.A., in Boynton Beach, Florida, issued a "going
concern" qualification in its report on the consolidated financial
statements for the year ended Dec. 31, 2016, stating that the
Company has experienced net losses since inception and negative
cash flows from operations and has relied on loans from related
parties to fund its operations.  These factors raise substantial
doubt about the Company's ability to continue as a going concern.


RAMLA USA: Taps Restaurant Realty as Broker
-------------------------------------------
Ramla USA, Inc., seeks approval from the U.S. Bankruptcy Court for
the Central District of California to hire Restaurant Realty
Company as its broker.

The firm will help the Debtor market and sell its operating
restaurant located at 105 South Palm Canyon Drive and its central
kitchen located at 2300 Central Avenue Units A&B, in Irwindale,
California.

The Palm Canyon restaurant will be listed for $295,000 while the
other restaurant will be listed for $195,000.

The firm will receive a commission of 10% of the listing price for
each of the businesses, or of the purchase price if a purchase
agreement is entered into for a different price.

Steven Zimmerman, chief executive officer of Restaurant Realty,
disclosed in a court filing that his firm does not hold or
represent any interest adverse to the interest of the Debtor's
estate, creditors and equity security holders.

Restaurant Realty can be reached through:

     Steven D. Zimmerman
     Restaurant Realty Company
     77 Mark Drive, Suite 14
     San Rafael, CA 94903
     Tel: (415) 945-9701
     Email: steve@restaurantrealty.com

                         About Ramla USA

Headquartered in Monrovia, California, Ramla USA Inc. is a small
organization in the restaurants industry located in Monrovia,
California.  It owns and operates traditional
Japanese/Izakaya-style restaurants.  Along with four restaurant and
food service locations currently in operation (located in Monrovia,
San Francisco, Palm Springs, and Los Angeles, California), it has
two non-operating locations in West Covina, California and Encino,
California that closed in early 2017 and mid-2016, respectively.
Each of the defunct locations still has liquor licenses associated
with them.

Ramla USA sought Chapter 11 protection (Bankr. C.D. Cal. Case No.
17-24318) Nov. 20, 2017.  In the petition signed by CEO Yuji Ueno,
the Debtor estimated assets of $1 million to $10 million and $10
million to $50 million in debt.  The Debtor tapped Robyn B. Sokol,
Esq., at Brutzkus Gubner Rozansky Seror Weber LLP, as counsel.


RAMON LOPEZ: $1.8M Sale of Stockton Property to Mora/Aguilera OK'd
------------------------------------------------------------------
Judge Robert S. Baldwil of the U.S. Bankruptcy Court for the
Eastern District of California authorized Ramon Lopez's sale of the
real property located at 4125 West Lane, Stockton, California to
Martin Mercado Mora and Emma B. Valdivia Aguilera for $1,750,000.

A hearing on the Motion was held on Jan. 31, 2018 at 10:00 a.m.

The Debtor is authorized to disburse directly from the escrow for
the sale of the Property the following:

     a. Any delinquent and current senior real property taxes,
assessments and utilities in accordance with the Sale Agreement
prorated through the date of the close of escrow.

     b. All indebtedness due Rabobank, N.A., of whatever form
including, without limitation, all unpaid principal, accrued
interest, advances, late charges, attorney fees and other costs and
expenses due Rabobank, N.A. secured by the deed of trust and lien
against the Property prorated through the date of the close of
escrow.

     c. The broker's commission in the amount of $105, plus costs
of sale, including, without limitation title insurance fees,
recording fees, escrow fees, documentary transfer taxes, transfer
fees, escrow costs, inspections, legal compliance costs, and other
items, all in accordance with the Sale Agreement.

     d. The indebtedness, if any, due any judgment lien creditor
secured by a judgment lien against the Property for a judgment
lien, if any, against Debtor and/or Imelda Lopez and co-owners of
the Property Jamie Lopez and/or Maria Lopez prorated through the
date of the close of escrow.

     e. From the Debtor's portion of the sale proceeds arising from
the Debtor's undivided 50% interest in the Property, the
indebtedness, if any, due any judgment lien creditor secured by any
judgment lien against the Property for any judgment lien against
the Debtor and/or Imelda Lopez only prorated through the date of
the close of escrow.

     f. From Jamie Lopez and Maria Lopez's portion of the sale
proceeds arising from their undivided 50% interest in the Property,
the indebtedness, if any, due any judgment lien creditor secured by
any judgment lien against the Property for any judgment lien
against Jamie Lopez and/or Maria Lopez only prorated through the
date of the close of escrow.

     g. After the payment in full of all encumbrances, deeds of
trust, security interests, judgment liens and liens against the
Property, and all costs of sale and commission approved in the
Order, the balance of the sale proceeds representing the undivided
50% interest of Jamie Lopez and/or Maria Lopez in the Property to
Jamie Lopez and Maria Lopez.

     h. Alter L the payment in full of all encumbrances, deeds of
trust, security interests, judgment liens and liens against the
Property, all costs of sale and commission approved in the Order,
and the not sale proceeds representing the undivided 50% interest
of Jamie Lopez and Maria Lopez in the Property, the balance of the
sale proceeds of the Property to the Debtor.  The Debtor will hold
and maintain the sale proceeds in a blocked account at an
authorized insured depository pending further order of the Court.

No payment will be made by the Debtor or by escrow to Alfred Avila
in any form whatsoever or to any lien, if any, recorded against the
Property on or after July 8, 2017.

The 14-day stay of Federal Rule of Bankruptcy Procedure, Rules
4001(a)(3), to the extent such rule may be applicable, and 6004(h)
are waived.

Ramon Ramirez Lopez filed a Chapter 11 petition (Bankr. E.D. Cal.
Case No. 17-24444) on July 5, 2017.  The Debtor's counsel is G.
Michael Williams, Esq.  Larry Killian is the Debtor's broker.


RAND LOGISTICS: GMT Capital Has 6.5% Stake as of Dec. 29
--------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, these reporting persons reported beneficial ownership
of shares of common stock of Rand Logistics, Inc. as of Dec. 29,
2017:

                                       Shares     Percentage
                                    Beneficially     of
  Reporting Persons                     Owned      Shares
  -----------------                 ------------  -----------
Bay Resource Partners, L.P.           515,178        2.8%

Bay II Resource Partners, L.P.        336,366        1.8%

Bay Resource Partners Offshore
Master Fund, L.P.                     277,032        1.5%

GMT Capital Corp.                   1,209,750        6.5%

Thomas E. Claugus                   1,209,750        6.5%   

GMT Capital, the general partner of Bay and Bay II, has the power
to direct the affairs of Bay and Bay II, including the voting and
disposition of shares.  As the discretionary investment manager of
the Offshore Fund and certain other accounts, GMT Capital has power
to direct the voting and disposition of shares held by the Offshore
Fund and such accounts.  Mr. Claugus is the president of GMT
Capital and in that capacity directs the operations of each of Bay
and Bay II and the voting and disposition of shares held by the
Offshore Fund and separate client accounts managed by GMT Capital.

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

                       https://is.gd/10gEHH
  
                      About Rand Logistics

Rand Logistics, Inc. -- http://www.randlogisticsinc.com/--
provides bulk freight shipping services in the Great Lakes region.
Through its subsidiaries, the Company operates a fleet of ten
self-unloading bulk carriers, including eight River Class vessels
and one River Class integrated tug/barge unit, and three
conventional bulk carriers, of which one is operated under a
contract of affreightment.  The Company's vessels operate under the
U.S. Jones Act -- which dictates that only ships that are built,
crewed and owned by U.S. citizens can operate between U.S. ports -
and the Canada Marine Act -- which requires Canadian commissioned
ships to operate between Canadian ports.  Headquartered in Jersey
City, New Jersey, Rand Logistics was formed in 2006 through the
acquisition of the outstanding shares of capital stock of Lower
Lakes Towing Ltd.  Common shares of Rand Logistics trade on the
NASDAQ Capital Market under the symbol RLOG.

On Jan. 29, 2018, Rand Logistics, Inc., and seven of its
subsidiaries filed voluntary petitions seeking relief under Chapter
11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No. 18-10175).

In the petitions signed by CFO Mark S. Hiltwein, the Debtors listed
total consolidated assets of $268.9 million and total consolidated
debt of $258.5 million as of Nov. 30, 2017.

The Debtors engaged Pepper Hamilton LLP as Delaware bankruptcy
counsel; Akin Gump Strauss Hauer & Feld LLP as general bankruptcy
counsel; Conway Mackenzie, Inc., as turnaround manager, Miller
Buckfire & Co. LLC as financial advisor; and Kurtzman Carson
Consultants as noticing, balloting & claims agent.


RANGER TRANSPORT: Has Until March 7 to File Plan & Disclosures
--------------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Alabama has
granted Ranger Transport, Inc., an extension of the deadline for
filing a Chapter 11 plan and disclosure statement until March 7,
2018.  A copy of the Order is available at:

          http://bankrupt.com/misc/almb17-11221-159.pdf

                    About Ranger Transport

Based in Georgetown, Georgia, Ranger Transport, Inc., provides
freight transportation services and hauling cargo.  Ranger
Transport sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. M.D. Ala. Case No. 17-11221) on June 23, 2017.  Robert E.
Thompson, Esq., authorized representative, signed the petition.  At
the time of the filing, the Debtor estimated its assets and debts
at $1 million to $10 million.  The case is assigned to Judge
William R. Sawyer.  ESPY, METCALF & ESPY, P.C., is the Debtor's
counsel.


RBW SD INC: Taps Simpson Financial Group as Accountant
------------------------------------------------------
RBW SD, Inc., seeks approval from the U.S. Bankruptcy Court for the
Southern District of California to hire Simpson Financial Group as
its accountant.

The firm will assist in the preparation of the Debtor's income tax
returns; provide consultation and analysis of its finances; review
objections to claims; evaluate its books and records; and provide
other accounting services related to its Chapter 11 case.

The firm will charge an hourly fee of $75 for its services.

Willie Simpson, an accountant employed with Simpson Financial,
disclosed in a court filing that his firm does not hold any
interest adverse to the interest of the Debtor, creditors and
equity security holders.

                       About RBW SD Inc.

Headquartered in San Diego, California, RBW SD, Inc. --
http://rbwsecurity.com-- provides security services for a variety
of clientele including residential gated communities, medical
centers, construction sites and retail shopping centers throughout
California and Arizona.

RBW SD, Inc., filed for Chapter 11 bankruptcy protection (Bankr.
S.D. Calif. Case No. 17-06906) on Nov. 14, 2017.  In the petition
signed by Hughford Muhammad, president, the Debtor disclosed total
assets of $138,402 and total liabilities of $1.58 million.  

Judge Christopher B. Latham presides over the case.

Andrew H. Griffin, III, Esq., at the Law Offices of Andrew H.
Griffin, III, serves as the Debtor's bankruptcy counsel.


RBW SD INC: Taps Steel Away Enterprises as Security Consultant
--------------------------------------------------------------
RBW SD, Inc., seeks approval from the U.S. Bankruptcy Court for the
Southern District of California to hire Steel Away Enterprises,
LLC.

The firm will provide security consultation and training and will
receive a fee of $650 per week for its services.  

David Muhammad, owner of Steel Away Enterprises, disclosed in a
court filing that his firm does not hold or represent any interest
adverse to the Debtor's estate.

Steel Away Enterprises can be reached through:

     David Muhammad
     Steel Away Enterprises, LLC
     3412 Auchentoroly Ter  
     Baltimore, MD 21217  
     Phone: (410) 225-9917

                       About RBW SD Inc.

Headquartered in San Diego, California, RBW SD, Inc. --
http://rbwsecurity.com-- provides security services for a variety
of clientele including residential gated communities, medical
centers, construction sites and retail shopping centers throughout
California and Arizona.

RBW SD, Inc., filed for Chapter 11 bankruptcy protection (Bankr.
S.D. Calif. Case No. 17-06906) on Nov. 14, 2017.  In the petition
signed by Hughford Muhammad, president, the Debtor disclosed total
assets of $138,402 and total liabilities of $1.58 million.  

Judge Christopher B. Latham presides over the case.

Andrew H. Griffin, III, Esq., at the Law Offices of Andrew H.
Griffin, III, serves as the Debtor's bankruptcy counsel.


SABRE GLBL: S&P Rates New $1.881BB Senior Secured Loan B 'BB-'
--------------------------------------------------------------
S&P Global Ratings assigned its 'BB-' issue-level rating and '3'
recovery rating to Southlake, Texas-based travel technology company
Sabre GLBL Inc.'s proposed $1.881 billion senior secured term loan
B due 2024. The '3' recovery rating indicates S&P's expectation for
meaningful (50%-70%; rounded estimate: 65%) recovery in the event
of a payment default.

The company will use proceeds to refinance $1.881 billion
outstanding under its existing term loan due February 2024. The
proposed refinancing would save the company some interest costs,
but it won't have a meaningful impact on its credit ratios.

S&P's 'BB-' corporate credit rating and positive rating outlook on
Sabre remain unchanged. The rating reflects Sabre's position as one
of the largest global travel distribution systems in the growing
markets, the steady growth in its airline and hospitality solutions
segment, and the company's adjusted leverage of 3.7x as of Sept.
30. 2017.

RATINGS LIST
  Sabre GLBL Inc.
   Corporate Credit Rating                 BB-/Positive/--

  New Ratings

  Sabre GLBL Inc.
   Senior Secured
    $1.881 billion term loan B due 2024    BB-
     Recovery Rating                       3(65%)


SABRE INDUSTRIES: S&P Raises CCR to 'B', Outlook Stable
-------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on Alvarado,
Texas-based Sabre Industries Inc. to 'B' from 'B-'. The outlook is
stable.

S&P said, "At the same time, we raised our issue-level ratings on
the company's $45 million revolving credit facility due 2020 and
$255 million term loan due 2022 to 'B+' from 'B'. The recovery
rating remains '2', indicating our expectation of substantial
(70%-90%; rounded estimate: 75%) recovery in the event of a payment
default.

"The upgrade reflects the sustained improvement in Sabre's
operating results due to increased volume (particularly in its
utility structures segment), combined with favorable pricing across
its segments. We now expect Sabre to produce adjusted leverage of
about 5.5x in fiscal 2018 (ending April 30, 2018), with further
improvement to 5x-5.5x in fiscal 2019 due to improved EBITDA levels
resulting from higher volumes and better pricing. At the same time,
we expect adjusted EBITDA interest coverage to remain between 2x
and 2.5x in fiscals 2018 and 2019. In our view, credit metrics are
healthier than our previous expectations of adjusted leverage of
6.5x and EBITDA interest coverage of 1.75x, and current credit
metrics are supportive of a higher rating. The stable outlook
reflects our expectations that Sabre's operating performance will
remain solid over the next 12 months, supported by favorable
long-term demand trends from key transmission and distribution and
wireless communications customers. In our view, this will result in
adjusted leverage of about 5.5x in fiscal 2018 with further
improvement to between 5x and 5.5x in fiscal 2019--levels in line
with the current rating. At the same time, we expect EBITDA
interest coverage to remain between 2x and 2.5x over the same time
period.

"Although unlikely, we could lower our ratings on Sabre if the
recent improvement in EBITDA generation were to reverse,
potentially due to a significant delay in capital spending from the
company's larger customers or a sharp decrease in steel prices
whereby margin compression would offset lower costs. In either of
these scenarios, Sabre's consolidated business could be negatively
affected, resulting in adjusted leverage sustained above 7x and
EBITDA interest coverage approaching 1.5x.

"We view an upgrade over the next 12 months as equally unlikely
given the company's ownership by a financial sponsor and our view
of Sabre's overall business. However, we could raise the rating if
adjusted leverage fell below 4x on a sustained basis and Sabre
exhibited less concentration risk, presumably due to a more diverse
business and greater resiliency to changes in steel prices.
Notably, an upgrade would require a commitment from Sabre's private
equity owners to keep leverage at these lower levels over the
long-term."


SCIENTIFIC GAMES: Fine Capital Holds 2.7% of Class A Shares
-----------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, Fine Capital Partners, L.P., Fine Capital Advisors, LLC
and Debra Fine disclosed that as of Dec. 31, 2017, they
beneficially own 2,430,937 shares of Class A common stock of
Scientific Games Corporation, constituting 2.7 percent of the
shares outstanding.  A full-text copy of the regulatory filing is
available for free at https://is.gd/Xp9ZsQ

                     About Scientific Games

Based in Las Vegas, Nevada, Scientific Games Corporation
(NASDAQ:SGMS) -- http://www.scientificgames.com/-- is a gaming
entertainment company offering a portfolio of game content,
advanced systems, cutting-edge platforms and professional services.
The company offers technology-based gaming systems, digital
real-money gaming and sports betting platforms, casino table games
and utility products and lottery instant games, and a leading
provider of games, systems and services for casino, lottery and
social gaming.  Committed to responsible gaming, Scientific Games
delivers what customers and players value most: trusted security,
engaging entertainment content, operating efficiencies and
innovative technology.

Scientific Games reported a net loss of $353.7 million in 2016, a
net loss of $1.39 billion in 2015 and a net loss of $234.3 million
in 2014.  Scientific Games had $7.06 billion in total assets, $9.03
billion in total liabilities and a $1.97 billion total
stockholders' deficit.


SCIENTIFIC GAMES: Nantahala Owns 3.7% of Shares as of Dec. 31
-------------------------------------------------------------
Nantahala Capital Management, LLC, Wilmot B. Harkey and Daniel Mack
disclosed in a Schedule 13G/A filed with the Securities and
Exchange Commission that as of Dec. 31, 2017, they beneficially own
3,354,000 shares of Class A common stock of
Scientific Games Corporation, constituting 3.7 percent of the
shares outstanding.

Each of Messrs. Harkey and Mack filed the Schedule 13G as a control
person in respect of shares beneficially owned by Nantahala, an
investment adviser as described in Section 240.13d-1(b)(1)(ii)(E).
See Item 4(a).

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

                      https://is.gd/sYstwC
    
                About Scientific Games

Based in Las Vegas, Nevada, Scientific Games Corporation
(NASDAQ:SGMS) -- http://www.scientificgames.com/-- is a gaming
entertainment company offering a portfolio of game content,
advanced systems, cutting-edge platforms and professional services.
The company offers technology-based gaming systems, digital
real-money gaming and sports betting platforms, casino table games
and utility products and lottery instant games, and a leading
provider of games, systems and services for casino, lottery and
social gaming.  Committed to responsible gaming, Scientific Games
delivers what customers and players value most: trusted security,
engaging entertainment content, operating efficiencies and
innovative technology.

Scientific Games reported a net loss of $353.7 million in 2016, a
net loss of $1.39 billion in 2015 and a net loss of $234.3 million
in 2014.  Scientific Games had $7.06 billion in total assets, $9.03
billion in total liabilities and a $1.97 billion total
stockholders' deficit.


SEADRILL LTD: Bank Debt Trades at 12.25% Off
--------------------------------------------
Participations in a syndicated loan under which Seadrill Ltd is a
borrower traded in the secondary market at 87.75
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents an increase of 0.80 percentage points from
the previous week.  Seadrill Ltd pays 300 basis points above LIBOR
to borrow under the $300 million facility. The bank loan matures on
February 21, 2021. Moody's rates the loan 'Caa2' and Standard &
Poor's gave a 'CCC+' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, February 16.


SERENITY HOMECARE: $1M Sale of Stock Interest in QHH to PHC Okayed
------------------------------------------------------------------
Judge John W. Kolwe of the U.S. Bankruptcy Court for the Western
District of Louisiana authorized Quality Home Health, Inc. and
Serenity Homecare, LLC to sell 100% of Serenity's stock interest in
and to Quality, to PHC Ventures, LLC in exchange for an initial
purchase price of $250,000, and the assumption of debt owed by
Quality unto Serenity in the amount of $750,000 made payable to
Serenity under a certain promissory note in 24 equal monthly
installments of no less than $31,250 each, together with and
subject to a security agreement executed by the Purchaser in favor
of Serenity, and a personal guaranty executed by the Purchaser's
principal owner and member, Dawne Smith, in favor of Serenity.

The initial proceeds of the sale will be distributed by the Debtor
unto Mid-Delta Health Group, Inc., through counsel, and in an
amount sufficient to satisfy its claim against Quality.

Upon closing and satisfaction of the Mid-Delta Heath claim, the
bankruptcy case of Quality Home Health, Inc., No. 17-80887, will be
dismissed, and the counsel to Serenity may submit an ex parte
motion and order to dismiss with a certification that the payment
to Mid-Delta Heath has been made.

                   About Serenity Homecare

Serenity Homecare, LLC, is a home health care service provider in
Alexandria, Louisiana.  Serenity Homecare and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. W.D. La.
Lead Case No. 17-80881) on Aug. 22, 2017. Thomas E. Cupples, II,
its member and manager, signed the petitions.  Judge John W. Kolwe
presides over the cases.

Each of Serenity Homecare, Antigua Investments, Central Louisiana
Home, Cupples Holdings, Hospice Care of Avoyelles, Quality Home
Health I and Quality Home Health estimated under $50,000 in assets.
Serenity Homecare and Cupples Holdings estimated under $1 million
in liabilities.  Antigua Investments estimated $1 million to $10
million in liabilities.  Central Louisiana Home, Hospice Care of
Avoyelles and Quality Home Health I estimated under $500,000 in
liabilities. Quality Home Health estimated under $100,000 in
liabilities.

The Debtors tapped Gold, Weems, Bruser, Sues & Rundell, in
Alexandria, Louisiana, as counsel.


SERTA SIMMONS : Bank Debt Due 2023 Trades at 3.67% Off
------------------------------------------------------
Participations in a syndicated loan under which Serta Simmons
Bedding LLC is a borrower traded in the secondary market at 96.33
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents a decrease of 0.98 percentage points from
the previous week. Serta Simmons pays 350 basis points above LIBOR
to borrow under the $1.950 billion facility. The bank loan matures
on November 8, 2023. Moody's rates the loan 'B2' and Standard &
Poor's gave a 'B' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, February 16.


SERTA SIMMONS: Bank Debt Due 2024 Trades at 8.75% Off
-----------------------------------------------------
Participations in a syndicated loan under which Serta Simmons
Bedding LLC is a borrower traded in the secondary market at 91.25
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents a decrease of 2.14 percentage points from
the previous week. Serta Simmons pays 800 basis points above LIBOR
to borrow under the $450 million facility. The bank loan matures on
November 8, 2024. Moody's rates the loan 'Caa1' and Standard &
Poor's gave a 'CCC+' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, February 16.


SHUTTERFLY INC: S&P Affirms 'BB-' CCR, Off CreditWatch Negative
---------------------------------------------------------------
S&P Global Ratings affirmed its 'BB-' rating on Shutterfly Inc. and
removed the ratings from CreditWatch, where S&P had placed them
with negative implications on Jan. 31, 2018. The outlook is
stable.

S&P said, "At the same time, we lowered our issue-level rating on
the company's existing senior secured credit facilities to 'BB-'
from 'BB+' and revised the recovery rating to '3' from '1'. In
addition, we assigned our 'BB-' issue-level rating and '3' recovery
rating to the company's $825 million senior secured term loan B-2
due 2024. The '3' recovery rating indicates our expectation for
meaningful (50%-70%; rounded estimate: 65%) recovery of principal
in the event of a payment default."

The corporate credit rating reflects the combined company's
manufacturing scale as well as its good brand awareness, customer
retention, and market position providing photo-based products.
Offsetting these strengths are Shutterfly's meaningful revenue
concentration in the fourth calendar quarter and intense price
competition. The Lifetouch acquisition improves Shutterfly's
operating scale and product diversification, provides the
oppportunity to cost-effectively cross-sell products to millions of
highly qualified Lifetouch customers, and allows Shutterfly to
leverage its combined technology and manufacting scale to improve
its operating performance and effiency.

S&P said, "The stable outlook reflects our expectation that
Shutterfly will successfully integrate Lifetouch and make steady
progess realizing revenue and operating synergies. We expect
leverage to decline to 3.8x by 2018 and 3.0x in 2019, primarily
through meaningful debt repayment and good revenue and EBITDA
growth.

"We could lower our corporate credit rating on the company if we
believe it is unlikely that leverage will decrease and remain below
the mid-3x area within the next 12-18 months. Under this scenario,
revenue and EBITDA declines stemming from unexpected integration
issues, increased competitive pressure resulting in lower profit
margins, a shift to a more aggressive financial policy resulting in
lower debt repayments, or an another large debt-funded acquisition
that causes leverage to remain elevated could result in a
downgrade.

"We view the probability of an upgrade as unlikely over the next 12
months, primarily due to the company's high adjusted leverage and
product concentration. To consider raising the ratings, we would
expect lease-adjusted debt leverage to be below 3x and more
business diversification. An upgrade would require the successful
integration of Lifetouch and the combined company achieving
consistent mid- to high-single-digit percentage revenue and EBITDA
growth and good progress reducing its revenue and earnings
dependency on the fourth calendar quarter."


SIGEL'S BEVERAGES: Proposes a Sale of All Assets to Twin Liquors
----------------------------------------------------------------
Sigel's Beverages, L.P., asks the U.S. Bankruptcy Court for the
Northern District of Texas to authorize its Asset Purchase
Agreement with Twin Liquors, LP in connection with the sale of
substantially all assets for an aggregate purchase price equal to:
(a) 80% of the Seller's purchase cost of the inventory of the
Seller on the Closing Date; plus (b) the face value of the trade
accounts receivables of the Seller outstanding on the Closing Date
that are less than 30 days old; plus (c) the Purchased Real
Property Purchase Price attributable to the Purchased Real
Property, in each case subject to adjustment.

During the pendency of its bankruptcy case, the Debtor has taken
steps to enhance the profitability of its retail operations.  Along
with its other first day motions, the Debtor filed its Motion to
Reject Leases, and on Dec. 23, 2016, the Court entered an agreed
order granting the Motion to Reject and setting the effective date
of rejection for the leases addressed in the Motion to Reject.  The
Debtor has assumed the leases on its remaining stores save and
except for the leases related to Store 9 held by United Legacy
Ltd.

Sigel's has marketed its assets and operations for sale throughout
its case with the assistance of its counsel and its financial
advisor.  During the course of its case, Sigel's has executed
non-disclosure agreements and has engaged in substantive
discussions and negotiations regarding a potential sale with at
least two strategic purchasers.  After months of negotiations, the
Debtor reached an agreement in principle with one potential
purchaser, but negotiations were terminated without the parties
signing a definitive agreement.

Beginning in October 2017, Sigel's re-engaged discussions and
negotiations with representatives of Twin Liquors, LP concerning a
sale of Sigel's operating assets.  Those negotiations have resulted
in a substantially complete APA between Sigel's and the Purchaser.
The APA is substantially complete, and the parties expect to
finalize the agreement in the coming days, at which time the Debtor
will file the final agreement for the Court's consideration at the
sale hearing.

The Debtor does not believe that any further or additional
marketing is necessary or reasonably likely to lead to an offer
that is more favorable to the Debtors, its creditors and estate
than what is being offered by the Purchaser pursuant to the APA.

Subject to the terms and conditions of the APA, the APA provides
for the purchase, at Closing, of substantially all of Sigel's
assets, including its accounts receivable, real property assets,
inventory, business personal property, intellectual property, and
goodwill.  The assets will be sold free and clear of all Liens,
Claims and interests for an aggregate purchase price equal to: (a)
80% of the Seller's purchase cost of the inventory of the Seller on
the Closing Date; plus (b) the face value of the trade accounts
receivables of the Seller outstanding on the Closing Date that are
less than 30 days old; plus (c) the Purchased Real Property
Purchase Price attributable to the Purchased Real Property, in each
case subject to adjustment, with $200,000 deposit.   

Subject to the terms and conditions of the APA, the Purchaser will
also assume certain Contracts and Real Property Leases.  If a
contract or lease is not assumed and assigned to Purchaser under
the terms of the APA at Closing, such contract or lease will be
subject to further proceedings before the Court and will likely be
rejected under a chapter 11 plan of reorganization.

All liens and interests in the Purchased Assets will attach to the
proceeds of sale, in the same relative priority, and will be
subject to a further order of the Court or confirmation of a
chapter 11 plan.  The Purchaser reserves the right and requests
Court authority to transfer any of the Purchased Contracts or
Purchased Real Property Leases to its affiliated entities as it may
deem necessary.

Section 3.3 of the APA provides for the escrow of a portion of the
Aggregate Purchase Price for certain taxes and in connection with a
purchase price adjustment mechanism for inventory.  Section 3.5 and
section 6.14 of the APA provide that the Purchaser will be entitled
to a Section 364(c)(1) super-priority administrative expense claim
with priority over all administrative expenses of the kind
specified in Sections 503(b) and 507(a) of the Bankruptcy Code, if
the inventory escrow is ultimately under-funded to the Purchaser's
detriment, and in respect of certain potential tax obligations of
the Debtor.

Additionally, Section 9.3 of the APA provides that, in the event
that the APA is terminated under the circumstances specifically
described therein, the Purchaser will be entitled to reimbursement
for all reasonable out-of-pocket costs, fees, and expenses,
including the costs and fees of its professionals that the
Purchaser may actually incur up to the aggregate amount of
$485,000.  In the event that the Purchaser is entitled to such a
reimbursement claim, Section 9.3(b) of the APA provides that such
claim will be an administrative expense claim of Sigel's estate
under Sections 503(b)(1) and 507(a)(2) of the Bankruptcy Code.

Exhibit C is a list of all of the Debtor's contracts and unexpired
leases that, subject to the Purchaser's rights under the APA, may
be assumed or assigned to the Purchaser under the APA at Closing.
It includes the Debtor's proposed Cure Amount under each such
contract or lease.  The Debtor will file and serve on each of the
counterparty to a contract or unexpired lease the Notice of
Assumption and Assignment.

A copy of the APA and Exhibit C attached to the Motion is available
for free at:

    http://bankrupt.com/misc/Sigels_Beverages_351_Sales.pdf

The parties intend to close the sale as soon as practicable after
the entry of the final order approving the Motion.  The Debtor does
not anticipate an objection to the sale, and thus asks that the
Court waives the 14-day stay periods under Federal Rules of
Bankruptcy Procedure 6004(h) and 6006(d).

The Purchaser:

          TWIN LIQUORS, LP
          5639 Airport Blvd.
          Austin, TX 78751
          Attn: David Jabour
          E-mail: djabour@twinliquors.com

The Purchaser is represented by:

          Jim Prince, Esq.
          BAKER BOTTS L.L.P.
          2001 Ross Ave., Suite 700
          Dallas, TX 75201
          E-mail: Jim.Prince@bakerbotts.com

                    About Sigel's Beverage

Sigel's Beverage, L.P., is a 111-year-old distributor and
wholesaler of fine wines and spirits.  It is one of the largest
local distributors of alcohol in the Dallas Fort Worth Metroplex.
In addition to its wholesale division, it also operates 10 retail
store locations in the Metroplex.

Sigel's Beverage, L.P., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Tex. Case No. 16-34118) on Oct. 20,
2016.  In the petition signed by Anthony J. Bandiera, CEO of Milan
General Investments, Inc., general partner of the Debtor, the
Debtor estimated $10 million to $50 million in assets and
liabilities as of the bankruptcy filing.

Judge Barbara J. Houser presides over the Debtor's case.

Pronske, Goolsby & Kathman, P.C., serves as counsel to the Debtor,
with the engagement, led Gerrit M. Pronske, Esq., and Jason P.
Kathman, Esq.  Bridgepoint Consulting, LLC, is the Debtor's
financial and restructuring advisor. Candy & Schonwald, PLLC,
serves as tax service provider.

                         *     *     *

On Dec. 31, 2016, the Debtor filed a disclosure statement, which
explains its proposed Chapter 11 plan of reorganization.


SIX A CORPORATION: Has Until March 5 to Exclusively File Plan
-------------------------------------------------------------
The Hon. Charles L. Nail, Jr., of the U.S. Bankruptcy Court for the
District of South Dakota has extended, at the behest of Six A
Corporation, d/b/a Wildlife Museum and Gift Shop, the exclusive
periods during which only the Debtor can file a plan and obtain
confirmation of the plan through and including March 5, 2018, and
July 2, 2018, respectively.

As reported by the Troubled Company Reporter on Feb. 8, 2018, the
Debtor asked the Court to extend the exclusivity periods.
Recently, the president of Six A Corporation fell and suffered a
fracture in his back.  As a result of this injury the president was
bedridden for a significant amount of time and required strong
medications.  During this time he was unable to assist in the
organization and structuring of the plan.

                    About Six A Corporation

Headquartered in Wall, South Dakota, Six A Corporation filed for
Chapter 11 bankruptcy protection (Bankr. D.S.D. Case No. 17-50186)
on Aug. 7, 2017, estimating its assets at between $500,001 and $1
million and its liabilities at between $100,001 and $500,000.
Stanton A. Anker, Esq., at Anker Law Group, P.C., serves as the
Debtor's bankruptcy counsel.  SDRosebud LLC, dba Barb's Bookkeeping
and Tax Services, is the Debtor's bookkeeperr.


SKILLSOFT CORP: Bank Debt Trades at 3.25% Off
---------------------------------------------
Participations in a syndicated loan under which Skillsoft Corp is a
borrower traded in the secondary market at 96.75
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents an increase of 0.98 percentage points from
the previous week. Skillsoft Corp  pays 475 basis points above
LIBOR to borrow under the $465 million facility. The bank loan
matures on April 28, 2021. Moody's rates the loan 'B3' and Standard
& Poor's  gave a 'B-' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, February 16.


SOUTHWIRE CO: S&P Alters Outlook to Negative & Affirms 'BB' CCR
---------------------------------------------------------------
S&P Global Ratings affirmed its 'BB' corporate credit rating on
Carrollton, Ga.-based Southwire Co. LLC and revised the outlook to
negative from stable.

S&P said, "At the same time, we affirmed our 'BB+' issue-level
rating on the company's term loan due 2021. The recovery rating on
the debt remains '2', indicating our expectation for substantial
(70%-90%; rounded estimate: 70%) recovery in the event of a payment
default.

"The outlook revision to negative reflects the potential that we
could lower our ratings by one notch if Southwire does not
refinance its ABL facility over the next six to 12 months.
Currently, Southwire's capital structure consists of a $1 billion
ABL facility due February 2019 and a $750 million senior secured
term loan due February 2021 (current amount outstanding of
approximately $722 million). As of Sept. 30, 2017, the company had
outstanding borrowings of approximately $110 million and $24.5
million in letters of credit drawn on its ABL facility. Notably, we
expect the company will continue to draw on the ABL over the next
12 months, primarily to fund working capital. We believe peak usage
of the ABL will be during the first quarter of the year as the
company typically builds inventory over this period. Additionally,
while not imminent, we are monitoring the company's refinancing
plan regarding the term loan because the ABL and term loan together
make up Southwire's entire capital structure.

"The negative outlook reflects the potential for a lower rating
over the next six to 12 months if the company is unable to
refinance its $1 billion ABL facility due February 2019. Even so,
we continue to expect modest improvement in Southwire's operating
results and credit measures over the next 12 months, with adjusted
debt to EBITDA between 2x-2.5x and FFO to debt of roughly 30%.

"We will likely lower our ratings on Southwire if the company is
unable to refinance its ABL over the next six to 12 months. In our
view, a lower rating would likely be based on a revision of our
liquidity assessment downward. Although less likely, we could
downgrade the company if market conditions deteriorate or
competitive pressures weigh on EBITDA, resulting in adjusted debt
to EBITDA above 4x or FFO to debt of less than 20% on a sustained
basis. This could occur if volumes declined by more than 25% from
current levels. Lastly, a more aggressive financial policy that
raises leverage -- whether due to additional acquisitions, larger
discretionary dividends, or a major share repurchase -- could also
result in a downgrade.

"Until Southwire refinances its ABL facility, it is unlikely that
we would take a positive rating action. However, if the company
refinances this maturity in a favorable manner, we would likely
revise the outlook to stable."


SOUTHWORTH CO: Hearing on Turner Falls Assets Sale Cont. to March 7
-------------------------------------------------------------------
Judge Elizabeth D. Katz of the U.S. Bankruptcy Court for the
District of Massachusetts continued the hearing on Southworth Co.'s
proposed (i) public sale of its right, title and interest in all
its real estate and personal property located at 36 Canal Street,
Turners Falls, Massachusetts.; and (ii) disbursement of sale
proceeds to March 7, 2018 at 1:30 p.m.

The objection deadline is extended to March 6, 2018 at 4:30 p.m.

The Debtor proposes to sell free and clear.

                     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.


SPANISH BROADCASTING: Halcyon 9.98% Stake as of Dec. 31
-------------------------------------------------------
Halcyon Capital Management LP disclosed in a Schedule 13G filed
with the Securities and Exchange Commission that as of Dec. 31,
2017, it beneficially owns 416,000 shares of Class A common Stock,
$0.0001 par value, of Spanish Broadcasting System, Inc.,
constituting 9.98 percent of the shares outstanding.  A full-text
copy of the regulatory filing is available at https://is.gd/fpXNcW

                   About Spanish Broadcasting

Based in Miami, Florida, Spanish Broadcasting System, Inc.
(OTCMKTS:SBSAA) -- http://www.spanishbroadcasting.com/-- is a
Spanish-language media and entertainment company with radio and/or
television stations in the top U.S. Hispanic markets, including
Puerto Rico.  The Company's owned and operated radio stations serve
markets representing approximately 35% of the U.S. Hispanic
population, and its television operations serve markets
representing over 3.5 million Hispanic households.  The Company
produces and distributes Spanish-language content, including radio
programs, television shows, music and live entertainment through
its radio stations and its television group, MegaTV, which produces
over 70 hours of original programming per week.  MegaTV broadcasts
via its owned and operated stations in South Florida, Houston, and
Puerto Rico and through programming and/or distribution agreements
with other stations, as well as various cable and satellite
providers.

Crowe Horwath LLP, in Fort Lauderdale, Florida, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2016, stating that the 12.5% Senior Secured
Notes had a maturity date of April 15, 2017.  Cash from operations
or the sale of assets was not sufficient to repay the notes and
other short term obligations when they became due, which resulted
in significant liquidity requirements on the Company that raise
substantial doubt about its ability to continue as a going
concern.

As of Sept. 30, 2017, Spanish Broadcasting had $434.45 million in
total assets, $563.69 million in total liabilities and a total
stockholders' deficit of $129.23 million.  Spanish Broadcasting
reported a net loss of $16.34 million for the year ended Dec. 31,
2016, compared with a net loss of $26.95 million in 2015.

                          *     *     *

In May 2017, S&P Global Ratings withdrew its 'D' corporate credit
rating and issue-level ratings on Spanish Broadcasting System.  "We
withdrew the ratings because we were unlikely to raise them from
'D', based on SBS' ongoing plans to restructure its debt," said S&P
Global Ratings' credit analyst Scott Zari.  S&P had downgraded SBS
to 'D' on April 21, 2017, following the company's announcement that
it didn't repay its $275 million 12.5% senior secured notes that
were due April 15, 2017, as reported by the TCR on May 25, 2017.

In April 2017, Moody's Investors Service downgraded SBS's corporate
family rating to 'Ca' from 'Caa2'.  SBS's 'Ca' corporate family
rating reflects an elevated expected loss rate following the
recently announced default under the company's 12.5% senior secured
notes due April 2017.


SPANISH BROADCASTING: Renaissance Stake Down to 0% as of Dec. 29
----------------------------------------------------------------
Renaissance Technologies LLC and Renaissance Technologies Holdings
Corporation reported to the Securities and Exchange Commission that
as of Dec. 29, 2017, they have ceased to beneficially own shares of
Class A common stock, par value $0.0001 per share, of Spanish
Broadcasting System, Inc.  A full-text copy of the regulatory
filing is available at https://is.gd/hJx9SC

                   About Spanish Broadcasting

Based in Miami, Florida, Spanish Broadcasting System, Inc.
(OTCMKTS:SBSAA) -- http://www.spanishbroadcasting.com/-- is a
Spanish-language media and entertainment company with radio and/or
television stations in the top U.S. Hispanic markets, including
Puerto Rico.  The Company's owned and operated radio stations serve
markets representing approximately 35% of the U.S. Hispanic
population, and its television operations serve markets
representing over 3.5 million Hispanic households.  The Company
produces and distributes Spanish-language content, including radio
programs, television shows, music and live entertainment through
its radio stations and its television group, MegaTV, which produces
over 70 hours of original programming per week.  MegaTV broadcasts
via its owned and operated stations in South Florida, Houston, and
Puerto Rico and through programming and/or distribution agreements
with other stations, as well as various cable and satellite
providers.

Crowe Horwath LLP, in Fort Lauderdale, Florida, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2016, stating that the 12.5% Senior Secured
Notes had a maturity date of April 15, 2017.  Cash from operations
or the sale of assets was not sufficient to repay the notes and
other short term obligations when they became due, which resulted
in significant liquidity requirements on the Company that raise
substantial doubt about its ability to continue as a going
concern.

As of Sept. 30, 2017, Spanish Broadcasting had $434.45 million in
total assets, $563.69 million in total liabilities and a total
stockholders' deficit of $129.23 million.  Spanish Broadcasting
reported a net loss of $16.34 million for the year ended Dec. 31,
2016, compared with a net loss of $26.95 million in 2015.

                          *     *     *

In May 2017, S&P Global Ratings withdrew its 'D' corporate credit
rating and issue-level ratings on Spanish Broadcasting System.  "We
withdrew the ratings because we were unlikely to raise them from
'D', based on SBS' ongoing plans to restructure its debt," said S&P
Global Ratings' credit analyst Scott Zari.  S&P had downgraded SBS
to 'D' on April 21, 2017, following the company's announcement that
it didn't repay its $275 million 12.5% senior secured notes that
were due April 15, 2017, as reported by the TCR on May 25, 2017.

In April 2017, Moody's Investors Service downgraded SBS's corporate
family rating to 'Ca' from 'Caa2'.  SBS's 'Ca' corporate family
rating reflects an elevated expected loss rate following the
recently announced default under the company's 12.5% senior secured
notes due April 2017.


SPRINT CORP: S&P Assigns 'B' Rating on New $1BB Sr. Notes Due 2026
------------------------------------------------------------------
S&P Global Ratings assigned its 'B' issue-level rating and '4'
recovery rating to Overland Park, Kan.-based wireless service
provider Sprint Corp.'s proposed $1.0 billion of senior notes due
2026. The '4' recovery rating indicates S&P's expectation for
average (30%-50%; rounded estimate: 30%) recovery in the event of
payment default. Although the new issuance reduces recovery
prospects for senior unsecured creditors, it is not sufficient to
revise the recovery rating.

S&P expects that net proceeds from the notes will be used to fund
network investment, debt repayment, or for working capital
requirements.

The 'B' corporate credit rating and stable outlook are unchanged.
While Sprint continues to demonstrate positive momentum in growing
its postpaid and prepaid subscriber base, total wireless revenues
declined about 3% in the third quarter of 2017, year over year,
primarily due to lower average revenue per user (ARPU). Moreover,
postpaid phone churn remains elevated relative to its peers at
about 1.7%.  

Following the termination of its proposed merger with T-Mobile US
Inc., S&P expects operating conditions will remain fiercely
competitive because of mature industry conditions and the presence
of four nationwide carriers. Additionally, Sprint will need to
invest more in its network over the next couple of years to better
compete with its peers and to take advantage of its strong spectrum
position, which includes a large swath of spectrum licenses in the
2.5 GHz band.  

S&P's base-case forecast assumes that adjusted debt to EBITDA will
be in the mid- to high-3x area (low-5x area excluding the benefits
of lease accounting) over the next couple of years and that the
company will record material free operating cash flow deficits as
its ramps up its capital spending to about $5 billion to $6 billion
in 2018 from about $3.5 billion to $4 billion in 2017.  

RATINGS LIST

  Sprint Corp.
   Corporate Credit Rating           B/Stable/--

  New Rating

  Sprint Corp.
   Senior Unsecured                   
    $1.0 bil sr notes due 2026       B
     Recovery Rating                 4(30%)


STAR MOUNTAIN: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: Star Mountain Resources, Inc.
           fdba Jameson Stanford Resources Corp.
           fdba MyOtherCountyClub.com
        605 W. Knox Rd., Suite 102
        Tempe, AZ 85284

Type of Business: Star Mountain Resources Inc. --
                  http://www.starmountainresources.com/about-us/-
                  - is a small cap mining company focused on the
                  acquisition of mineral properties and their
                  development into producing mines.  The Company
                  discovers, acquires, develops, and operates low-
                  cost mining operations that will produce long-
                  term cash flow, provide opportunities for growth
                  through continued exploration, and generate
                  superior and sustainable returns for its
                  stakeholders.  Star Mountain is headquartered in
                  Tempe, Arizona.

Chapter 11 Petition Date: February 21, 2018

Case No.: 18-01594

Court: United States Bankruptcy Court
       District of Arizona (Phoenix)

Judge: Hon. Daniel P. Collins

Debtor's Counsel: Gerald L. Shelley, Esq.
                  FENNEMORE CRAIG, P.C.
                  2394 E. Camelback Road, Suite 600
                  Phoenix, AZ 85016-3429
                  Tel: 602-916-5439
                  Fax: 602-916-5639
                  Email: gshelley@fclaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Mark Osterberg, president and chief
operating officer.

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

      http://bankrupt.com/misc/azb18-01594_creditors.pdf

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

          http://bankrupt.com/misc/azb18-01594.pdf


STEWART DUDLEY: Magnify's Sale of 3 Panama City Condo Units Okayed
------------------------------------------------------------------
Judge Tamara O. Mitchell of the U.S. Bankruptcy Court for the
Northern District of Alabama authorized Magnify Industries, LLC to
proceed with the closing of the sale of condominium units located
at Emerald Beach Resort, 14701 Front Beach Road, Panama City Beach,
Florida: (i) Unit 432 (1BR/1BA unit at 792 sq. feet) for $165,000;
(ii) Unit 1232 (1BR/1BA unit at 792 sq. feet) for $160,000; and
(iii) Unit 1233 (1BR/2BA unit at 934 sq. feet) for $172,000 to
Michael and Buffy Madden, so long as the total settlement charges
set forth on line 1400 of the Settlement Statement ("HUD-1") for
such closing do not exceed 105% of the estimated total settlement
charges, and the closing is conducted within 45 days of the date of
the Order.

Should the Settlement Charges or taxes on the HUD-1 for the closing
exceed the limits, or should more than 45 days be needed to close
the sale, Magnify will provide email notice to the Trustee and the
Trustee's counsel along with a copy of the HUD-1.  The Trustee will
have two business days from the delivery of such notice to respond
with either his approval or rejection of the Settlement Charges or
the extension of the closing date, as applicable.  

If the Trustee approves the request, Magnify is authorized to
proceed with closing.  If the Trustee rejects the request or fails
to respond within the time allotted, Magnify will file an emergency
motion with the Court seeking approval of the Settlement Charges or
extension of time and obtain an order authorizing closing.

The net sales proceeds, after payment of the above referenced
settlement charges, will be placed in the escrow account of Engel,
Hairston & Johanson P.C., to be held pursuant to the provisions of
the Order Granting the Trustee's Emergency Motion and Memorandum of
Law for Temporary Restraining Order and Preliminary Injunction
entered in Adversary Proceeding No. 17-00052-TOM associated with
the matter.

                   About Stewart Ray Dudley

Stewart Ray Dudley filed a Chapter 11 petition (Bankr. N.D. Ala.
Case No. 16-01842) on May 5, 2016, and is represented by R. Scott
Williams, Esq. from Rumberger, Kirk & Caldwell, P.C.

In January 2017, Buffalo Rock Company and James C. Lee, III,
creditors of Stewart Ray Dudley, filed a motion for order directing
the appointment of Peter W. Colmer as Chapter 11 Trustee for the
Debtor's bankruptcy estate.  They claimed that continuously acting
against the best interest of his estate, the Debtor caused numerous
assets to be transferred to Magnify Industries, LLC, including an
automobile collection previously valued at over $5,500,000; 100% of
his interest of an updated warehouse and event space commonly
referred to as Old Car Heaven previously valued at over $1,534,000;
and 17 beach front condominiums.

Buffalo Rock is represented by Burr & Forman LLP.  James C. Lee,
III, is represented by Bradley Arant Boult Cummings LLP.

The Court appointed Jeffery J. Hartley as Chapter 11 Trustee on
Feb. 24, 2017.

The Trustee:

          Mr. Jeffery Hartley
          P.O. Box 2767
          Mobile, AL 36652
          E-mail: jjh@helmsinglaw.com

The Trustee is represented by:

          Ogden S. Deaton, Esq.
          GRAHAM & CO.
          110 Office Park Drive
          Suite 200
          Birmingham, AL 35223
          E-mail: ogdend@grahamcompany.com


SUNGARD AVAILABILITY: Bank Debt Trades at 2.83% Off
---------------------------------------------------
Participations in a syndicated loan under which SunGard
Availability Services Capital Inc. is a borrower traded in the
secondary market at 97.17 cents-on-the-dollar during the week ended
Friday, February 16, 2018, according to data compiled by
LSTA/Thomson Reuters MTM Pricing. This represents an increase of
1.22 percentage points from the previous week. SunGard Availability
pays 1000 basis points above LIBOR to borrow under the $425 million
facility. The bank loan matures on October 1, 2022. Moody's rates
the loan 'B1' and Standard & Poor's gave a 'B' rating to the loan.
The loan is one of the biggest gainers and losers among 247 widely
quoted syndicated loans with five or more bids in secondary trading
for the week ended Friday, February 16.


SWIFT STAFFING: Voluntary Chapter 11 Case Summary
-------------------------------------------------
Debtor: Swift Staffing Holdings, LLC
        431 West Main Street
        Suite 400
        Tupelo, MS 38804

Business Description: Swift Staffing is a full-service provider
                      of staffing services with offices across the
                      United States.

Chapter 11 Petition Date: February 21, 2018

Case No.: 18-10616

Court: United States Bankruptcy Court
       Northern District of Mississippi (Aberdeen)

Judge: Hon. Jason D. Woodard

Debtor's Counsel: Craig M. Geno, Esq.
                  LAW OFFICES OF CRAIG M. GENO, PLLC
                  587 Highland Colony Parkway
                  Ridgeland, MS 39157
                  Tel: 601-427-0048
                  E-mail: cmgeno@cmgenolaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Rodney Clay Dial, manager.

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

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

         http://bankrupt.com/misc/msnb18-10616.pdf


SYNCREON GROUP: Bank Debt Trades at 12.94% Off
----------------------------------------------
Participations in a syndicated loan under which Syncreon Group BV
is a borrower traded in the secondary market at 87.06
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents a decrease of                             
                                                                 
0.57 percentage points from the previous week. Syncreon Group pays
425 basis points above LIBOR to borrow under the $525 million
facility. The bank loan matures on October 28, 2020. Moody's rates
the loan 'Caa2' and Standard & Poor's gave a 'B-' rating to the
loan. The loan is one of the biggest gainers and losers among 247
widely quoted syndicated loans with five or more bids in secondary
trading for the week ended Friday, February 16.


THERMAGEM LLC: Mercantil Bank Objects to Disclosure Statement
-------------------------------------------------------------
Mercantil Bank N.A., formally known as Mercantil Commercebank N.A.,
objects to the approval of the disclosure statement explaining
Thermagem LLC's plan.

The Debtor Thermagem LLC and two other then-related non-debtor
companies Brillance New York Handbag LLC ("Brillance") and Lorion
Beauty USA LLC ("Lorion") are co-borrowers at Mercantil Bank under
a $3,500,000 Promissory Note, a Loan Agreement, and a Security
Agreement to Mercantil Bank evidencing a $3,500,000.00 asset based
line of credit loan.  Mercantil Bank is a duly perfected first
priority secured creditor of the Debtor.

Mercantil Bank objects to the Debtor's Disclosure Statement,
complaining that it is deficient, false, deceptive, illusory,
confusing, misleading, and it contains postulations and projections
that cannot possibly come true.  The Debtor's Disclosure Statement
fails to disclose pertinent material facts to creditors, including
among other things the fact that the Debtor conducts no business,
has no employees, has no ability to obtain loans or trade credit,
has no viable customers, has no suppliers willing to work with the
Debtor, and that the postulations and projections are entirely
unsustainable, the bank add.  It is deceiving to creditors, and as
such creditors cannot make good informed decisions as to the
Debtor's Plan, the bank added.

Mercantil Bank is represented by:

     William M. Tuttle, II, Esq.
     William M. Tuttle, II, P.A.
     700 South Dixie Highway, Suite #200
     Coral Gables, FL 33146
     Phone: (305) 375-8181
     Fax: (305) 375-8186
     Primary E-mail: wmtuttle@bellsouth.net
     Secondary E-mail: didisilva@bellsouth.net

                     About Thermagem LLC

Based in Miami, Florida, Thermagem LLC filed a Chapter 11 petition
(Bankr. S.D. Fla. Case no. 17-18531) on July 6, 2017.  In the
petition signed by Eran Brosh, president and managing member, the
Debtor estimated $100,000 to $500,000 in assets and $1 million to
$10 million in liabilities.  Judge Jay A. Cristol is the case
judge.  Stephen C. Breuer, Esq., at Moffa & Breuer, PLLC represents
the Debtor.  No official committee of unsecured creditors has been
appointed in the Chapter 11 case.


TIMOTHY BRENNAN: Sale of Real & Personal Property Approved
----------------------------------------------------------
Judge Brett H. Ludwig of the U.S. Bankruptcy Court for the Western
District of Wisconsin authorized Timothy P. Brennan's sale of (i)
the real property located at 1115 Industrial Drive in West Salem,
Wisconsin to Gundersen Lutheran Administrative Services, Inc. for
$3.2 million; and (ii) four overhead cranes (including crane
rails), 17 jib cranes with hoists, two rotary screw compressors,
and some miscellaneous other equipment by auction.

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

In the event Gundersen fails to close on the sale of the West Salem
Property, the Debtor is authorized to sell that property to another
buyer on terms at least as favorable as the proposed sale to
Gundersen, and such sale will likewise be free and clear of liens,
claims and encumbrances.

The proceeds from any sale of the West Salem Property sale will be
paid at closing directly to the Associated Bank, National
Association, up to an amount that satisfies the Bank's judgment of
$2,792,718, plus accrued interest at the applicable rates through
the date of closing, after crediting any prior receipt by the Bank
of Equipment proceeds.

All remaining proceeds from sale of the West Salem Property will be
delivered to the Debtor, to be held in a separate DIP account at
the Bank pending further order of the Court.  The liens of the Bank
and any other parties will attach to those proceeds.

The Debtor is authorized to sell the Equipment at auction, on the
terms set forth in the Auction Services Agreement, as modified by
the Court's prior order authorizing the Debtor to employ Branford
Auctions, LLC as auctioneer.

If net proceeds from the auction of the Equipment become available
prior to the closing on the West Salem Property, they will be
transferred directly to the Bank and applied as provided in
paragraph 4 of this Order.  Otherwise, such Equipment proceeds will
be delivered to the Debtor, to be held in a separate DIP account at
the Bank pending further order of this Court, in which event the
liens of the Bank and any other parties will attach to those
proceeds.

If the Debtor receives proceeds from the Equipment auction at any
time before the Bank's judgment, with accrued interest, has been
satisfied in full, the Debtor is hereby ordered to immediately wire
transfer to the Bank the lesser of (a) the amount sufficient to pay
the Bank's judgment and accrued interest in full, or (b) the
Equipment proceeds so received by the Debtor.

Timothy P. Brennan sought Chapter 11 protection (Bankr. W.D. Wis.
Case No. 17-12337) on June 30, 2017.  The Debtor tapped Mark L.
Metz, Esq., at Leverson Lucey & Metz S.C., as counsel.

Counsel for the Debtor can be reached at:

          Mark L. Metz, Esq.
          LEVERSON LUCEY & METZ S.C.
          3030 W. Highland Blvd.
          Milwaukee, WI 53208
          Telephone: (414) 271-8502
          E-mail: mlm@levmetz.com


TNT CRANE: Bank Debt Trades at 6.50% Off
----------------------------------------
Participations in a syndicated loan under which TNT Crane & Rigging
Inc. is a borrower traded in the secondary market at 93.50
cents-on-the-dollar during the week ended Friday, February 16,
2018,                                                              
                                                 according to data
compiled by LSTA/Thomson Reuters MTM Pricing. This represents a
decrease of 0.71 percentage points from the previous week. TNT
Crane pays 450 basis points above LIBOR to borrow under the $400
million facility. The bank loan matures on November 27, 2020.
Moody's rates the loan 'B3' and Standard & Poor's gave a 'CCC'
rating to the loan. The loan is one of the biggest gainers and
losers among 247 widely quoted syndicated loans with five or more
bids in secondary trading for the week ended Friday, February 16.


TOPS HOLDING: S&P Cuts CCR to 'D' Amid Chapter 11 Bankruptcy Filing
-------------------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating on
Williamsville, N.Y.-based Tops Holding II Corp. and subsidiaries
Tops Holding LLC and Tops Markets LLC to 'D' from 'CCC' following
the company's Chapter 11 bankruptcy filing.

S&P said, "At the same time, we lowered our issue-level rating on
the $560 million senior secured notes to 'D' from 'CCC'. The
recovery rating on these notes is '3', indicating our expectation
for meaningful (50% to 70%; rounded estimate: 60%) recovery.
Additionally, we lowered the issue-level ratings on the $67.5
million senior unsecured notes and Tops Holding II Corp.'s
unsecured notes to 'D' from 'CC'. The recovery rating on these
notes is '6', reflecting our expectation for negligible (0% to 10%;
rounded estimate: 0%) recovery. We do not rate the company's $140
million ABL."

The 'D' rating reflects Tops announcement that it has filed for
Chapter 11 bankruptcy protection. The company's performance has
waned in recent years as it struggles to compete effectively in a
very challenging operating environment. The company's onerous debt
burden has constrained its financial flexibility and limited the
company's ability to mount a defense against intensifying industry
pressures. Through the restructuring process, the company aims to
reduce debt, improve the terms of its lease and supply agreements,
and resolve various labor issues.


TOUCHSTONE HOME: Unsecureds to Get $25,000 Over 5 Years
-------------------------------------------------------
Touchstone Home Health LLC proposes to pay unsecured creditors
$25,000 over a five-year period, according to the disclosure
statement explaining the Debtor's plan of reorganization.

The Debtor owes $49,237 in Allowed Claims to Class 4 general
unsecured creditors.  The Debtor will pay Class 4(a) creditors
holding claims of $5,000 or less in full within one year following
confirmation of the Debtor's Plan.  The Debtor will make annual
payments of 10% of the Debtor's Net Income to Class 4(b) unsecured
creditors holding claims greater than $5,000 until the Class 4(b)
Claims are paid in full.  The Debtor's minimum annual payment to
Class 4(b) creditors will be $5,000 paid pro rata to each creditor
for a total of $25,000 over the fiver-year plan period.

Means to execute payments under the Plan will derive from three
sources: (a) Debtor's Net Income; (b) payments by Debtor and/or its
Insiders of at least $25,000 into the Plan Payment Account to be
established at Bank of the West; and (c) postpetition financing to
be furnished as a $300,000 line of credit by Points West Community
Bank.

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

         http://bankrupt.com/misc/cob17-11134-107.pdf

                About Touchstone Home Health

Based in Greeley, Colorado, Touchstone Home Health LLC provides
in-home skilled patient health care services for patients located
primarily in Weld and Larimer County, Colorado.  Touchstone Home
Health sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D. Colo. Case No. 17-11134) on Feb. 16, 2017.  At the time
of the filing, the Debtor estimated assets and liabilities of less
than $50,000.  The case is assigned to Judge Thomas B. McNamara.
The Debtor tapped Vorndran Shilliday, P.C., as bankruptcy counsel.


TOWN SPORTS: Renaissance Has 8% Equity Stake as of May 16
---------------------------------------------------------
In a Schedule 13G filed with the Securities and Exchange
Commission, Renaissance Technologies LLC and Renaissance
Technologies Holdings Corporation disclosed that as of May 16,
2017, they beneficially own 2,151,300 shares of common stock of
Town Sports International Holdings, Inc., constituting 8.06 percent
of the shares outstanding.  A full-text copy of the regulatory
filing is available for free at:

                      https://is.gd/Ucy2o7

                About Town Sports International

Headquartered in New York, Town Sports International Holdings,
Inc., is the owner and operator of fitness clubs in the Northeast
and mid-Atlantic regions of the United States and, through its
subsidiaries, owned and operated 164 fitness clubs as of Sept. 30,
2017, comprising 118 clubs in the New York metropolitan market (102
of which were under the "New York Sports Clubs" brand name and 16
of which were under the "Lucille Roberts" brand name), 28 clubs in
the Boston metropolitan region under its "Boston Sports Clubs"
brand name, 10 clubs (one of which is partly-owned) in the
Washington, D.C. metropolitan region under its "Washington Sports
Clubs" brand name, five clubs in the Philadelphia metropolitan
region under its "Philadelphia Sports Clubs" brand name, and three
clubs in Switzerland.  These clubs collectively served
approximately 588,000 members as of Sept. 30, 2017.

Town Sports posted net income of $8.04 million for the year ended
Dec. 31, 2016, compared to net income of $21.15 million for the
year ended Dec. 31, 2015.  As of Sept. 30, 2017, the Company had
$230.85 million in total assets, $330.5 million in total
liabilities and a total stockholders' deficit of $99.65 million.

                          *    *    *

In May 2016, S&P Global Ratings said that it affirmed its corporate
credit rating on New York City-based Town Sports International
Holdings Inc. at 'CCC+'.  The rating outlook is negative.  The
'CCC+' corporate credit rating affirmation reflects a highly
leveraged capital structure that S&P believes is unsustainable over
the long term, the ongoing risk of a conventional default, and the
risk of another type of distressed debt restructuring in the
future.

In February 2018, Moody's Investors Service upgraded Town Sports
International Holdings, Inc., ratings, including the company's
Corporate Family Rating to 'B3' from 'Caa2'.  The upgrade
acknowledges that Moody's expects Town Sports' turnaround in
operating performance that started at the beginning
of 2017 will continue.


TOYS R US: Spokesman Debunks Report on Closure of 200 Stores
------------------------------------------------------------
Sherry Greenfield, writing for HeraldMailMedia.com, reports that
Joseph Contrino, a spokesman for Toys R Us, denied news reports
that the company will close another 200 stores, calling the news
"premature."

"We did not announce additional store closures," Mr. Contrino said
in an email, according to HeraldMailMedia.com.  "As we have shared
publicly, our focus is on the reinvention of our business and
emergence from Chapter 11. Decisions about our future store
footprint and organizational structure will be based on needs of
the new business model.

"It is therefore premature for us to comment on that. Everything
that you may have seen in the news is based on pure speculation."

Michael Corkery, writing for The Wall Street Journal, reported on
Thursday that the Company may close dozens of more stores as it
struggles to find a path out of bankruptcy and return to financial
viability.  The WSJ report says the Company is under pressure to
demonstrate to its lenders that it has a realistic strategy after a
dismal holiday selling season.  WSJ says that, according to people
briefed on the matter, who were not authorized to speak publicly,
one plan under discussion includes shutting down close to 200
stores, and possibly more.

The Company announced in January that it would close 182 stores
this year due to struggling sales.

According to HeraldMailMedia.com, Dave Brandon, the company's
chairman and CEO, told the Associated Press in January that "tough
decisions are required to save Toys R Us."

As reported by the Troubled Company Reporter on Feb. 9, 2018, store
closing sales are being conducted at select Toys"R"Us(R) and
Babies"R"Us(R) locations throughout the country -- offering
shoppers deep discounts on top brand names across all product
categories.

The closing sales are operated by a consortium consisting of Gordon
Brothers, Hilco Merchant Resources, Tiger Capital Group and Great
American Group.  Store furniture and fixtures will also be
available for sale.

Since 1948, Toys"R"Us has served kids and families around the world
by offering great service and a broad assortment of toy and baby
products.  The Company recently announced the closure of a number
of stores as part of a restructuring strategy to make Toys"R"Us a
more viable and competitive business.  Toys"R"Us filed for Chapter
11 bankruptcy protection last September to ensure the Toys"R"Us and
Babies"R"Us brands live on for generations to come.  The discounts
and promotions that will be offered at closing locations starting
Feb. 7 will be unique to these stores.  Closing locations will
continue to honor customer programs including gift cards, Endless
Earnings and credit card specials.

A consortium spokesperson said, "not only will the sale provide
loyal customers from coast to coast the opportunity to purchase
their favorite products at significantly lower prices, it will also
include new merchandise at even deeper discounts.  Due to these
substantial reductions, we encourage consumers to shop early to
take advantage of the best selection of products available while
supplies last."

A complete list of closing stores is available at:

                     https://is.gd/FIampU

                      About Gordon Brothers

Since 1903, Gordon Brothers -- http://www.gordonbrothers.com/--
has helped lenders, operating executives, advisors, and investors
move forward through change.  The firm brings a powerful
combination of expertise and capital to clients, developing
customized solutions on an integrated or standalone basis across
four service areas: valuations, dispositions, operations, and
investments.  Whether to fuel growth or facilitate strategic
consolidation, Gordon Brothers partners with companies in the
retail, commercial, and industrial sectors to put assets to their
highest and best use. Gordon Brothers conducts more than $70
billion worth of dispositions and appraisals annually.  Gordon
Brothers is headquartered in Boston, with 25 offices across four
continents.

                 About Hilco Merchant Resources

Hilco Merchant -- http://www.hilcomerchantresources.com/--
provides a wide range of analytical, advisory, asset monetization,
and capital investment services to help define and execute a
retailer's strategic initiatives.  Hilco Merchant Resources'
activities fall into several principal categories including
acquisitions; disposition of underperforming stores; retail company
or division wind downs; event sales to convert unwanted assets into
working capital; facilitation of mergers and acquisitions; interim
company, division or store management teams; loss prevention; and,
the monetization of furniture, fixtures and equipment.  Hilco
Merchant Resources is part of Northbrook, Illinois based Hilco
Global, one of the world's leading authorities on maximizing the
value of business assets by delivering valuation, monetization and
advisory solutions to an international marketplace.

                    About Tiger Capital Group

Tiger Capital Group -- http://www.tigergroup.com/-- provides asset
valuation, advisory and disposition services to a broad range of
retail, wholesale, and industrial clients.  With over 40 years of
experience and significant financial backing, Tiger offers a
uniquely nimble combination of expertise, innovation and financial
resources to drive results.  Tiger's seasoned professionals help
clients identify the underlying value of assets, monitor asset risk
factors and, when needed, provide capital or convert assets to
capital quickly and decisively.  Tiger maintains domestic offices
in New York, Los Angeles, Boston, Chicago, and San Francisco, and
international offices in Sydney, Perth, Melbourne and Brisbane,
Australia.

                  About Great American Group

Great American Group, LLC -- http://www.greatamerican.com-- is a
provider of asset disposition and auction solutions, advisory and
valuation services, and a wholly-owned subsidiary of B. Riley
Financial, Inc. Great American Group efficiently deploys resources
with sector expertise to assist companies, lenders, capital
providers, private equity investors and professional service firms
in maximizing the value of their assets.

                        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 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.


TRACY CLEMENT: Trustee Can Enter Into Lease With Meadow
-------------------------------------------------------
Judge Michael E. Ridgway of the U.S. Bankruptcy Court for the
District of Minnesota authorized Phillip L. Kunkel, Chapter 11
Trustee for Tracy John Clement, to enter into lease agreement with
Meadow View Farms pursuant to which the Debtor will lease to Meadow
View Farms Parcel Nos. 09.023.0010, 09.023.031, and 09.026.0010
("Nolts Property"), Parcel No. 33.0134.000 ("Miller 75 Property")
and Parcel No. 33.032.000 ("Miller 80 Property") for $225/acre.

The parcels to be leased to Meadow View Farms are: the Nolts
Property, the Miller 75 Property and the Miller 80 Property, the
Nolts Property, the Miller 75 Property and the Miller 80 Property
total 240 tillable acres.  Pursuant to the agreement of the
parties, the 2018 Lease will require a rental of $225/acre payable
on April 1, 2018.

                 About Tracy John Clement

Tracy John Clement sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Minn. Case No. 16-31189) on April 11,
2016.  

The Debtor tapped James C. Brand, Esq., at Fredrikson & Byron PA,
as counsel.

On May 3, 2016, the Office of the United States Trustee appointed
an Official Committee of Unsecured Creditors.

On Sept. 19, 2017, Phillip L. Kunkel was appointed as the Chapter
11 Trustee for the Debtor.  The attorneys for the Trustee are:

         Abigail M. McGibbon, Esq.
         P. Jason Thibodeaux, Esq.
         Abigail M. McGibbon, Esq.
         GRAY, PLANT, MOOTY, MOOTY & BENNETT, P.A.
         500 IDS Center
         80 South Eighth Street
         Minneapolis, MN 55402
         Tel: 612-632-3484
         Fax: 612-632-4000
         E-mail: jason.thibodeaux@gpmlaw.com
                 abigail.mcgibbon@gpmlaw.com

The Trustee retained Steffes Group, Inc., as auctioneer.


TRACY JOHN CLEMENT: Trustee's Sale of Real Property Approved
------------------------------------------------------------
Judge Michael E. Ridgway of the U.S. Bankruptcy Court for the
District of Minnesota authorized Phillip L. Kunkel, Chapter 11
Trustee for Tracy John Clement, to sell the real property
consisting of 1,230 acres of agricultural land located primarily in
Mower County and Fillmore County, Minnesota; pastureland in Howard
County, Iowa; and a commercial grain storage facility in Jerauld
County, South Dakota.

The real property auction was held on Jan. 25, 2018.  

The Trustee has determined that the following represents the high
bids received at the Auction for each of the Auction Tracts:

     1. 137 Acres (Fillmore County, MN) to Wharton Farms for
$467,513;

     2. 19 Acres (Fillmore County, MN) to Wharton Farms for
$257,250;

     3. 40 Acres (Fillmore County, MN) to Thatcher Properties for
$277,200;

     4. 80 Acres (Fillmore County, MN) to David Henderson for
$634,200;

     5. 76 Acres (Fillmore County, MN) to David Finnegan for
$574,674;

     6. 39 Acres (Mower County, MN) to Grafe Properties for
$401,825;

     7. 250 Acres (Mower County, MN) to Wharton Farms for
$1,942,500;

     8. 75 Acres (Mower County, MN) to Wharton Farms for $591,014;

     9. 64 Acres (Mower County, MN) to Wharton Farms for $497,280;

    10. 144 Acres (Mower County, MN) to Oehlke Farms for
$1,241,132;

    11. 200 Acres (Mower County, MN) to Wharton Farms for
$1,575,000;

    12. 150 Acres (Mower County, MN) to Daryl Boehm for
$1,204,875;

    13. 65 Acres (Howard County, Iowa) to Joe Pisney for $191,000;

    14. 31 Acres (Howard County, Iowa) to David Finnegan for
$65,961;

    15. Grain Handling Facility (Jerauld County, SD) to Rolling
Hills Equipment for $226,000;

    16. 5 Acres (Jerauld County, SD) to James VanDyke for $23,520;
and

    17. Fertilizer/Fuel Station (Jerauld County, SD) to Lincoln
Langerock for $17,955.

The Trustee is authorized to sell the Auction Tracts legally
described in Exhibits A-1 through A-17 which are not subject to the
timely and effective exercise of the Debtor's right of first
refusal pursuant to the Sale Order to the Buyers free and clear of
all liens, encumbrances, and other interests set forth in the
Motion including the Debtor's rights of first refusal.

The Trustee is authorized to sell the ROFR Auction Tracts legally
described in Exhibits A-4 and A-5 which are subject to the timely
and effective exercise of the Debtor's right of first refusal
pursuant to the Sale Order to the Debtor, free and clear of all
liens, encumbrances and other interests set forth in the Motion,
provided any closing of such sales to the Debtor occurs on April 2,
2018.

Should the Debtor fails to consummate the sale of the ROFR Auction
Tracts on April 2, 2018, the Trustee is authorized to consummate
the sale of the ROFR Auction Tracts, as legally described in
Exhibit A-4 and A-5, without the need for further action on the
part of the Trustee, or further order of the Court, free and clear
of all lines, encumbrances, and other interests as set forth in the
Motion.

All sales to any of the Buyers contemplated by the Order will be
closed on March 23, 2018.  All sales to the Debtor contemplated by
the Order will be closed on April 2, 2018.

All liens, encumbrances, and other interests against any of the
Auction Tracts will attach to the proceeds of the sale of each such
Auction Tract.

The 14-day stay provided by Fed. R. Bankr. P. 6004(h) is waived,
and the Order is effective immediately.

A copy of Exhibits A-1 through A-17 and Exhibits A-4 and A-5
attached to the Order is available for free at:

    http://bankrupt.com/misc/Tracy_Clement_668_Order.pdf

                 About Tracy John Clement

Tracy John Clement sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Minn. Case No. 16-31189) on April 11,
2016.  The Debtor tapped James C. Brand, Esq., at Fredrikson &
Byron PA, as counsel.

On May 3, 2016, the Office of the United States Trustee appointed
an Official Committee of Unsecured Creditors.

On Sept. 19, 2017, Phillip L. Kunkel was appointed as the Chapter
11 Trustee for the Debtor.  The attorneys for the Trustee are:

         Abigail M. McGibbon, Esq.
         P. Jason Thibodeaux, Esq.
         Abigail M. McGibbon, Esq.
         GRAY, PLANT, MOOTY, MOOTY & BENNETT, P.A.
         500 IDS Center
         80 South Eighth Street
         Minneapolis, MN 55402
         Tel: 612-632-3484
         Fax: 612-632-4000
         E-mail: jason.thibodeaux@gpmlaw.com
                 abigail.mcgibbon@gpmlaw.com

The Trustee retained Steffes Group, Inc., as auctioneer.


TREEHOUSE FOODS: S&P Cuts CCR to 'BB-' on Weaker Operating Results
------------------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating on Oakbrook,
Ill.-based TreeHouse Foods Inc. to 'BB-' from 'BB'. The outlook is
stable.

S&P said, "At the same time, we lowered our issue-level ratings on
the company's $2.15 billion senior unsecured credit facilities to
'BB-' from 'BB'. These facilities consist of a $750 million
revolver due Feb. 1, 2023, $900 million term loan A-1 due Feb. 1,
2023, and $500 million term loan A due Jan. 31, 2025. Our '3'
recovery ratings on the senior unsecured credit facilities are
unchanged, indicating our expectations of meaningful (50%-70%;
rounded estimate: 65%) recovery in the event of a payment default.


"We also lowered our issue-level ratings to 'BB-' from 'BB' on the
company's $400 million senior unsecured notes due March 15, 2022,
and $775 million senior unsecured notes due Feb. 15, 2024. Our '3'
recovery ratings on the senior unsecured notes are unchanged,
indicating our expectations of meaningful (50%-70%; rounded
estimate: 65%) recovery in the event of a payment default.

"We estimate TreeHouse had roughly $2.5 billion in funded debt
outstanding as of Dec. 31, 2017.

"The downgrade reflects our expectation that operating performance
will remain weaker during the next 12 months because the company
projected a mid-single-digit percentage drop in revenues for fiscal
2018 and a flat to down EBIT margin. We had expected improvements
in profitability and for the company to improve leverage to below
4x. The company anticipates lower volumes, unfavorable mix, weaker
pricing in the first half of the year, and higher commodity and
freight costs, which partially offset some pricing realization. The
company's higher-margin beverage business has faced increased
competition, slower growth, and pricing pressures. Its snacks
segment has experienced negative mix shift as commodity nuts have
outgrown higher-margin nut mixes. The company's turnaround and
ramp-up of the acquired private-brands business from Conagra has
lagged our previous expectations in terms of revenue and EBITDA
growth. As a result, we now believe that the company will maintain
leverage slightly above 4x during the next year. The company is
implementing stock keeping units (SKU) rationalization, plant
closures, cost-reduction plans, and its "TreeHouse 2020" plan, a
productivity program aimed at increasing EBITDA margin by at least
300 basis points (bps) by 2020. Amid that, we expect it will incur
higher cash costs, which will reduce its cash flow available for
debt reduction.

"The stable outlook on TreeHouse reflects our expectation the
company will maintain leverage between 4x and 4.5x during the next
12 months and will continue to generate at least $150 million FOCF.
This incorporates our expectations that the company will maintain
an EBITDA margin around 10%.

"While unlikely during the next 12 months, we could consider an
upgrade if the company improves its profitability, forgoes sizable
share repurchases or acquisitions, and applies excess cash flow to
debt reduction, resulting in leverage sustained below 4x. We
believe this could occur with mid-single-digit percentage revenue
growth and EBITDA margin improvement of at least 100 bps from our
base-case scenario, possibly from gaining market share and new
customers and achieving higher cost savings than anticipated.

"We could consider a downgrade if the company's operating
performance deteriorates and TreeHouse doesn't realize the benefits
of its initiatives, resulting in leverage sustained above 5x. We
estimate this could occur if the company doesn't improve its EBITDA
margin, loses market share from increased competition, or makes
multiple debt-financed acquisitions. As a result, the company would
experience a mid-single- to double-digit percentage sales decline
and an EBITDA margin erosion of more than 100 bps."


VECTRA CO: S&P Assigns 'B-' CCR & Rates First-Lien Debt 'B-'
------------------------------------------------------------
Private equity sponsor GTCR LLC is acquiring Vectra Co., the parent
company of EaglePicher Technologies LLC, from Apollo Global
Management LLC for about $925 million.

S&P Global Ratings assigned its 'B-' corporate credit rating to
Vectra Co. 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 proposed $50
million revolving credit facility due 2023 and its proposed $405
million first-lien term loan due 2025. The '3' recovery rating
indicates our expectation for meaningful (50%-70%, rounded estimate
55%) recovery in the event of a payment default.

"In addition, we assigned our 'CCC' issue-level rating and '6'
recovery rating to the company's proposed $160 million second-lien
term loan due 2026. The '6' recovery rating indicates our
expectation for negligible (0%-10%, rounded estimate 0%) recovery
in the event of a payment default."

The 'B-' corporate credit rating on Vectra primarily reflects the
company's high debt leverage, niche product focus and small scale,
and financial sponsor ownership. These risks are partially offset
by the company's good market position across its end-markets,
long-standing customer relationships, and our expectation for the
company to generate good free cash flow over the next 12-18
months.

S&P said, "The stable outlook reflects our expectation for the
company's leverage to remain high, at or above 7x, over the next
12-18 months. This incorporates our expectation for the company to
experience good revenue growth across its aerospace and defense
end-markets and benefit from recently implemented cost
initiatives.

"We could lower the corporate credit rating if we believe the
company's capital structure will become unsustainable due to
excessive leverage (about 10x or more) and declining free cash
flow. This could result from lack of organic growth, failure to
realize the benefits from restructuring and cost-saving
initiatives, or loss of key customer relationships. In addition, we
could lower the rating if the company's EBITDA coverage of interest
expense falls to about 1x or less or if we believe the company is
likely to draw on its revolver to the extent that the covenant
comes into effect.

"We could raise our ratings over the next 12 months if we expect
the company to reduce and sustain leverage below 7x. We would also
expect the company to maintain adequate levels of liquidity and for
management to make financial policy decisions (particularly
regarding acquisitions and shareholder returns) that enable them to
sustain this level of leverage."


WALL STREET THEATER: Taps R.J. Reuter as Financial Advisor
----------------------------------------------------------
Wall Street Theater Company, Inc., seeks approval from the U.S.
Bankruptcy Court for the District of Connecticut to hire R.J.
Reuter, LLC, as its financial advisor.

The firm will advise the company and its affiliates regarding the
formulation of various options for effecting possible financial
transactions in the course of their rehabilitation; assist in the
development of a restructuring plan; assist in raising new or
replacement debt or equity capital for the Debtors; prepare monthly
operating reports and other financial documents; and provide other
financial advisory services related to the Debtors' Chapter 11
cases.

Ronald Reuter, principal and managing director of R.J. Reuter,
disclosed in a court filing that his firm does not represent any
interest adverse to the Debtors.

The firm can be reached through:

     Ronald J. Reuter
     R.J. Reuter, LLC
     1 New Haven Avenue, Suite 103  
     Milford, CT 06460
     Phone: 203-877-8824 Ext. 1
     Email: ronreuter@rjreuter.com

                   About The Wall Street Theater

The Wall Street Theater, listed in the National Register of
Historic Places, has re-emerged as a 501c3 non-profit organization,
whose mission is to provide diverse programming and promote arts
education, thereby enriching the cultural life of the greater
Norwalk community.  The Wall Street Theater --
https://www.wallstreettheater.com/ -- adopts its moniker from its
location and its mission from its history, combining live shows,
interactive entertainment, cinema, digital production, art space
and a community arena in which to play.  

Wall Street Theater Company, Inc., and affiliates Wall Street
Master Landlord, LLC and Wall Street Managing Member, LLC filed
Chapter 11 petitions (Bankr. D. Conn. Lead Case No. 18-50132) on
Feb. 4, 2018.

In the petitions signed by Suzanne Cahill, president, the WS
Theater Company and WS Master Landlord had $1 million to $10
million in assets and $10 million to $50 million in liabilities
while WS Managing Member disclosed less than $50,000 in assets and
$10 million to $50 million in liabilities.

Judge Julie A. Manning is the case judge.

The Debtor tapped Green & Sklarz, LLC, as its legal counsel and
R.J. Reuter, LLC, as its financial advisor.


WEATHERFORD INT'L: S&P Rates New $600MM Unsec. Notes Due 2025 'B-'
------------------------------------------------------------------
S&P Global Ratings assigned its 'B-' issue-level and '5' recovery
ratings to U.S.-based Weatherford International LLC's proposed $600
million senior unsecured notes due 2025. Parent company Weatherford
International plc (Ireland) and Weatherford International Ltd.
(Bermuda) will guarantee the notes, but the notes will not have the
benefit of upstream guarantees from Weatherford International plc's
operating subsidiaries.

S&P said, "The recovery rating of '5' indicates our expectation of
modest (10% to 30%, rounded estimate: 15%) recovery to creditors in
the event of a payment default. The company plans to use proceeds
to repay in full the $66 million of 6% notes due March 2018 and to
tender for $485 million principal of 9.625% notes due 2019, with
any remaining proceeds for the repayment of debt.

"Our issue-level and recovery ratings on Weatherford's existing
debt are unchanged, including our 'BB-' issue-level and '1'
recovery ratings on its secured debt and its senior unsecured
guaranteed revolver (issued by Weatherford International Ltd.), and
our 'B-' issue-level rating and '5' recovery rating on its senior
unsecured debt.  

"Our 'B' corporate credit rating on Weatherford International plc
reflects our assessment of its broad geographic and product
diversification, but overall weaker competitive position than peers
Schlumberger Ltd., Halliburton Co., and Baker Hughes A GE Company.
Our ratings also reflect the expected meaningful improvement in
operating margins and credit measures in 2018 and 2019, as steps
taken to lower costs and realign the portfolio begin to bear
fruit."

  Ratings List
  Weatherford International plc
  Corporate credit rating               B/Negative/--

  Weatherford International LLC
   $600 mil sr unsecd notes due 2025    B-
    Recovery rating                     5 (15%)


WESTMORELAND COAL: Mangrove Partners Has 4.5% Stake as of Feb. 7
----------------------------------------------------------------
In a Schedule 13G/A file with the Securities and Exchange
Commission, Mangrove Partners Master Fund, Ltd disclosed that as of
Feb. 7, 2018, it beneficially owns 845,589 shares of common stock
of Westmoreland Coal Company, constituting 4.51% of the shares
outstanding.

Beneficial ownership of the Shares is also claimed by (i) Mangrove
Partners which serves as the investment manager of the Master Fund,
and (ii) Nathaniel August who is the principal of Mangrove
Partners.  Beneficial ownership is specifically disclaimed by The
Mangrove Partners Fund, L.P. and The Mangrove Partners Fund
(Cayman), Ltd., each of which are shareholders of the Master Fund,
and Mangrove Capital, the general partner of The Mangrove Partners
Fund, L.P., all of whom were named in previous Schedule 13G filings
made by the Reporting Persons with respect to the Shares but
subsequently determined to not be beneficial owners.

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

                     https://is.gd/aqwWEJ

                About Westmoreland Coal Company

Based in Englewood, Colorado, Westmoreland Coal Company --
http://www.westmoreland.com/-- is an independent coal company in
the United States.  Westmoreland's coal operations include surface
coal mines in the United States and Canada, underground coal mines
in Ohio and New Mexico, a char production facility, and a 50%
interest in an activated carbon plant.  Westmoreland also owns the
general partner of and a majority interest in Westmoreland Resource
Partners, LP, a publicly-traded coal master limited partnership
(NYSE:WMLP).

Westmoreland Coal reported a net loss of $28.87 million in 2016, a
net loss of $219.1 million in 2015 and a net loss of $176.7 million
in 2014.  As of Sept. 30, 2017, Westmoreland Coal had $1.43 billion
in total assets, $2.20 billion in total liabilities and a total
deficit of $774.1 million.

                         *     *     *

As reported by the TCR on March 2, 2016, Moody's Investors Service
downgraded the ratings of Westmoreland, including its corporate
family rating to 'Caa1' from 'B3'.  The downgrade reflects Moody's
expectation that the Company's leverage metrics and cash flow
generation will continue to be under stress due to the headwinds
facing the coal industry.

In November 2017, S&P Global Ratings lowered its corporate credit
rating on Westmoreland Coal Co. to 'CCC' from 'CCC+'.  The
downgrade reflects that Westmoreland could default in the next year
without an unforeseen positive development.  As of Sept. 30, 2017,
the company had approximately $1.6 billion of adjusted consolidated
debt outstanding (including asset retirement and pension
obligations).


WINDSTREAM CORP: Bank Debt Trades at 13.03% Off
-----------------------------------------------
Participations in a syndicated loan under which Windstream Corp is
a borrower traded in the secondary market at 86.97
cents-on-the-dollar during the week ended Friday, February 16,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents a decrease of 1.32 percentage points from
the previous week. Windstream Corp pays 325 basis points above
LIBOR to borrow under the $580 million facility. The bank loan
matures on February 17, 2024. Moody's rates the loan 'B2' and
Standard & Poor's gave a 'BB-' rating to the loan. The loan is one
of the biggest gainers and losers among 247 widely quoted
syndicated loans with five or more bids in secondary trading for
the week ended Friday, February 16.


Y&K SUN: Trustee Taps NRC Realty as Marketing Agent
---------------------------------------------------
The Chapter 11 trustee for Y&K Sun Inc. seeks approval from the
U.S. Bankruptcy Court for the District of Colorado to hire a real
estate and marketing agent.

Jeffrey Weinman, the bankruptcy trustee, proposes to hire NRC
Realty & Capital Advisors of CO, LLC in connection with the sale of
the Debtor's shopping center in Lakewood, Colorado.

NRC will receive a commission of 4% of the gross sale price of the
property upon the closing of the sale.  If the firm works with a
cooperating broker, the Debtor will pay an additional 1% commission
which the firm will pay to the cooperating broker.  

In addition, NRC will be entitled to any remaining buyers premium
(1.5% of the gross purchase price charged to the buyer) after
reimbursement of marketing expenses and payment of any cooperating
broker commissions.

Evan Gladstone, managing member of NRC, disclosed in a court filing
that the firm is "disinterested" as defined in section 101(14) of
the Bankruptcy Code.

NRC can be reached through:

     Evan Gladstone
     NRC Realty & Capital Advisors of CO, LLC
     350 W Ontario Street, 4th Floor
     Chicago, IL 60654
     Phone: 312.278.6800  
     Fax: 312.278.6900
     E-mail: evan.gladstone@nrc.com

                        About Y&K Sun Inc.

Y&K Sun, Inc.'s only substantial asset is a shopping center located
at 6451, 6553, and 6579 West Colfax Avenue, Lakewood, Colorado.

Y&K Sun, Inc., sought Chapter 11 protection (Bankr. D. Colo. Case
No. 16-14761) on May 12, 2016, estimating $1 million to $10 million
in assets and debt.

Judge Howard R. Tallman presides over the case.  

The Debtor is represented by Andrew D. Johnson, Esq., at Oonsager
Guyerson Fletcher Johnson.  

Jeffrey Weinman was appointed as Chapter 11 trustee for the Debtor.
The Trustee hired Davis Graham & Stubbs LLP as his legal counsel,
and Fairfield and Woods, P.C., as his general bankruptcy counsel.
The Trustee initially proposed to employ Fairfield & Woods, P.C.,
but the firm, however, cannot represent him in the bankruptcy case
due to a conflict of interest.

The Trustee continues to operate the Debtor's property.



YU HUA LONG: Trustee Taps Payment Processing to Recover Assets
--------------------------------------------------------------
Timothy Yoo, the Chapter 11 trustee for Yu Hua Long Investments
LLC, seeks approval from the U.S. Bankruptcy Court for the Central
District of California to hire Payment Processing Services, LLC.

The firm will assist the trustee in recovering dormant cash assets
in which the Debtor appears to have a direct or residual interest.
The total amount of the assets is estimated to be over $50,000.

PPS will be paid a contingency fee, which is 10% of the amount of
assets recovered and received by the trustee on behalf of the
Debtor's estate.  

G. Harold Christian, vice-president of operations of PPS, disclosed
in a court filing that his firm is a "disinterested person" as
defined in section 101(14) of the Bankruptcy Code.

PPS can be reached through:

     G. Harold Christian
     Payment Processing Services, LLC
     129 Hanbury Road West, Suite 203
     Chesapeake, VA 23322
     Phone: (757) 389-8689 Ext. 101
     E-mail: hchristian@expertmoneyfinders.com

                  About Yu Hua Long Investments

Yu Hua Long Investments, LLC, is engaged in the development of real
property located in the City of Monterey Park, California.  

Yu Hua Long Investments filed a Chapter 11 petition (Bankr. C.D.
Cal. Case No. 16-22745) on Sept. 26, 2016, estimating less than $1
million in both assets and liabilities.

Judge Deborah J. Saltzman presides over the case.

Timothy J. Yoo was appointed Chapter 11 trustee for the Debtor.
The Trustee hired Levene Neale Bender Yoo & Brill, LLP as
bankruptcy counsel; Re/Max Omega as broker; R.Y. Properties, Inc.
as real property consultant; and SLBiggs as accountant.


[*] A&M Promotes B. Fox as Co-Head of NA Restructuring Practice
---------------------------------------------------------------
BankruptcyData.com reported that Alvarez & Marsal (A&M) has
promoted Managing Director Brian J. Fox to the role of Co-Head of
the Eastern Region for its North American Commercial Restructuring
practice, alongside Managing Director, Robert Campagna.  Fox's
expertise spans a full range of financial advisory, operational
improvement and interim management services in restructurings and
other special situations, both in court and outside of bankruptcy.
He specializes in advising companies and other parties-in-interest
across multiple industries including aerospace, defense,
manufacturing, mining, shipping, gaming, chemicals, retail and
staffing.  With more than 25 years of management and corporate
restructuring experience, Fox has led large cap and mid-market
restructurings.  He has extensive experience developing operational
improvement programs around customer and product profitability,
working capital reduction and expense reduction.  Additionally, he
has assisted companies in the development of cash flow and
liquidity forecasts, strategic and operating plans, capital
structure alternatives as well as the development, negotiation and
implementation of restructuring transactions.  Mr. Fox earned a
Bachelor's degree in accounting from Hofstra University and an MBA
in finance from Fordham University.  He is a certified public
accountant (CPA) in the state of New York and is a member of the
American Institute of Certified Public Accountants, the Turnaround
Management Association and the American Bankruptcy Institute.


[*] Piper Jaffray Hires Doug Lawson as Managing Director
--------------------------------------------------------
Piper Jaffray Companies (NYSE: PJC), a leading investment bank and
asset management firm, has hired Doug Lawson as a managing director
in the diversified industrials & services investment banking group.
Lawson has extensive experience in the packaging, plastics and
paper sectors.  He is based in the firm's Charlotte office.

Lawson re-joined Piper Jaffray from Lazard Middle Market, where he
served as a managing director in its industrials investment banking
group.  Prior to Lazard, he was a managing director in the
industrials group at BMO Capital Markets.  Prior to BMO, Lawson was
in the industrial investment banking group at Piper Jaffray.  He
previously held senior positions at ABN AMRO Inc. and Duff & Phelps
Credit Rating Company.  Early in his career, Lawson worked at the
law firm of McCarthy Tetrault and as an accountant at Ernst & Young
and Coopers & Lybrand in Toronto.

"Doug's addition demonstrates our commitment to continually
expanding our coverage footprint and entering new verticals to
serve a broader cross-section of clients," said Scott LaRue, global
head of Piper Jaffray investment banking and capital markets.  "The
perspective he brings from working with companies across various
sizes and ownership structures will be valuable as the market
continues to evolve."

"Doug's track record in the packaging space and 20-plus years of
investment banking experience adds to our team's momentum and
ability to provide deep industry expertise to our clients," added
Mike Dillahunt, co-head of Piper Jaffray diversified industrials &
services investment banking.

Piper Jaffray Companies (NYSE: PJC) is a leading investment bank
and asset management firm. Securities brokerage and investment
banking services are offered in the U.S. through Piper Jaffray &
Co., member SIPC and FINRA; in Europe through Piper Jaffray Ltd.,
authorized and regulated by the U.K. Financial Conduct Authority;
and in Hong Kong through Piper Jaffray Hong Kong Limited,
authorized and regulated by the Securities and Futures Commission.
Asset management products and services are offered through five
separate investment advisory affiliates―U.S. Securities and
Exchange Commission (SEC) registered Advisory Research, Inc., Piper
Jaffray Investment Management LLC, PJC Capital Partners LLC and
Piper Jaffray & Co., and Guernsey-based Parallel General Partners
Limited, authorized and regulated by the Guernsey Financial
Services Commission.



[*] Wayne Weitz Joints H2C as Managing Director
-----------------------------------------------
BankruptcyData.com reported that Hammond Hanlon Camp LLC (H2C)
announced that Wayne P. Weitz has joined the firm as a Managing
Director leading the growth and expansion of its Restructuring and
Bankruptcy practice.  Mr. Weitz has nearly 30 years of experience
in turnaround management, financial and operational restructuring,
bankruptcy, mergers and acquisitions and complex bondholder
litigation.  His practice includes debtor and borrower advisory
services, secured and unsecured creditor advisory services,
offshore and cross-border insolvency and statutory and ad hoc
committees.  In the healthcare sector, he has advised physician
practices, specialty service providers and medical device
manufacturers and has been responsible for executing growth
strategies for private equity portfolio companies.  Mr. Weitz joins
H2C having held senior positions with leading turnaround advisory
firms, where he has focused on advising troubled companies and
stakeholders in and out of bankruptcy in domestic and cross-border
situations.  Prior to becoming a restructuring professional, he
held positions in the corporate sector, where his responsibilities
encompassed a range of activities including capital allocation,
strategic planning, international acquisitions, valuation of
potential acquisitions and investments and deal execution.  He
began his career as an investment banker and has completed nearly
100 acquisitions, dispositions and capital formation transactions.
A recognized industry leader, Mr. Weitz is Co-Chair of the American
Bankruptcy Institute's Financial Advisors and Investment Banking
Committee and co-chair of the ABI's Complex Financial Restructuring
Program.  He is also a member of the Turnaround Management
Association. Weitz earned a BA degree in Economics and Politics
from Brandeis University and an MBA in Finance and Accounting from
the University of Chicago Booth School of Business.  In addition,
he earned his Intermediate Sommelier Certification from the
National Wine School.


[^] BOOK REVIEW: Lost Prophets -- An Insider's History
------------------------------------------------------
Author: Alfred L. Malabre, Jr.
Publisher: Beard Books
Softcover: 256 pages
List Price: $34.95
Review by Henry Berry

Order your personal copy today at http://is.gd/KNTLyr

Alfred Malabre's personal perspective on the U.S. economy over the
past four decades is firmly grounded in his experience and
knowledge. Economics Editor of The Wall Street Journal from 1969
to 1993 and author of its weekly "Outlook" column, Malabre was in
a singular position to follow the U.S. economy in recent decades,
have access to the major academic and political figures
responsible for economic affairs, and get behind the crucial
economic stories of the day. He brings to this critical overview
of the economy both a lively, often provocative, commentary on the
picture of the turns of the economy. To this he adds sharp
analysis and cogent explanation.

In general, Malabre does not put much stock in economists. "In
sum, the profession's record in the half century since Keynes and
White sat down at Bretton Woods [after World War II] provokes
dismay." Following this sour note, he refers to the belief of a
noted fellow economist that the Nobel Prize in this field should
be discontinued. In doing so, he also points out that the Nobel
for economics was not one originally endowed by Alfred Nobel, but
was one added at a later date funded by the central bank of Sweden
apparently in an effort to give the profession of economists the
prestige and notice of medicine, science, literature and other
Nobel categories.

Malabre's view of economists is widespread, although rarely
expressed in economic circles. It derives from the plain fact
that modern economists, even hugely influential ones such as John
Meynard Keynes, are wrong as many times as they are right. Their
economic theories have proved incomplete or shortsighted, if not
basically wrong-headed. For example, Malabre thinks of the
leading economist Milton Friedman and his "monetarist colleagues"
as "super salespeople, successfully merchandising.an economic
medicine that promised far more than it could deliver" from about
the 1960s through the Reagan years of the 1980s. But the author
not only cites how the economy has again and again disproved the
theories and exposed the irrelevance of wrong-headedness of the
policy recommendations of the most influential economists of the
day. Malabre also lays out abundant economic data and describes
contemporary marketplace and social activities to show how the
economy performs almost independently of the best analyses and
ideas of economists.

Malabre does not engage in his critiques of noted economists and
prevailing economic ideas of recent decades as an end in itself.
What emerges in all of his consistent, clear-eyed, unideological
analysis and commentary is his own broad, seasoned view of
economics-namely, the predominance of the business cycle. He
compares this with human nature, which is after all the substance
of economics often overlooked by professional and academic
economists with their focus on monetary policy, exchange rates,
inflation, and such. "The business cycle, like human nature, is
here to stay" is the lesson Malabre aims to impart to readers
interested in understanding the fundamental, abiding nature of
economics. In Lost Prophets, in language that is accessible and
jargon-free, this author, who has observed, written about, and
explained economics from all angles for several decades,
persuasively makes this point.

In addition to holding a top position at The Wall Street Journal,
Malabre is also the author of the books, Understanding the New
Economy and Beyond Our Means, which received the George S. Eccles
Prize from the Columbia Business School as the best economics book
of 1987.


                            *********

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 2018.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000 or Nina Novak at 202-362-8552.

                   *** End of Transmission ***