TCR_Public/180314.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Wednesday, March 14, 2018, Vol. 22, No. 72

                            Headlines

2950 W. GOLF: May Use Bobs LLC Cash Collateral Until March 31
550 SEABREEZE: Taps Genovese Joblove as Legal Counsel
A HELPING HAND TOO: Taps Rosie Harper as Accountant
AFFORDABLE ENTERPRISES: Capital Management Agreement Has Final Okay
AKC ENTERPRISES: Has Final Approval to Use Cash Collateral

ALPHATEC HOLDINGS: Lowers Net Loss to $2.3 Million in 2017
AMADO SALON DE BELLEZA: Taps Justiniano's Law Office as Attorney
AMERICAN AXLE: Fitch Rates Proposed $350MM Sr. Unsec. Notes BB-
AMERICAN AXLE: Moody's Rates New $350MM Senior Unsecured Notes B2
AMERICAN AXLE: S&P Rates $350MM Senior Unsecured Notes 'B'

ANDERSON SHUMAKER: Taps Amari & Locallo as Special Counsel
ANTHEM MEMORY: In Talks with Landlord to Extend Forbearance
ASCENT RESOURCES: Hires D.R. Payne as Financial Consultant
ATLANTIC FABRICATION: Taps Polston as Tax Accountant
AXIS ENERGY: Hires Reynolds Law Corp as Attorney

BARTLETT MANAGEMENT: Taps Keen-Summit as Lease Negotiation Experts
BAYWAY HAND: Trustee Taps Fox Rothschild as Special Counsel
BAYWAY HAND: Trustee Taps R.D. Clifford as Real Estate Appraiser
BESTWALL LLC: Future Claimants' Rep Taps H&C as Local Co-Counsel
BIG GUNS: Case Summary & 5 Unsecured Creditors

BK RACING: Taps Henderson Law Firm as Legal Counsel
BOB COOK COMPANY: Taps Gabriel Liberman as Legal Counsel
BUCK SPRINGS: Taps Maida Clark Law Firm as Legal Counsel
CAREVIEW COMMUNICATIONS: Smith et al Have 6.8% Stake as of Feb. 14
CARL SAYERS: April 17 Auction of Four Danbury Properties Set

CC CARE LLC: Court Okays Seventh Interim Cash Collateral Order
CERTARA HOLDCO: S&P Rates First-Lien Debt 'B'
CHINA COMMERCIAL: Qun Ma Acquires 8.8% Stake for $2.5 Million
CHRISTIE & CAROLINE: Case Summary & 10 Unsecured Creditors
CINEMARK USA: Moody's Gives Ba1 Rating to New $660MM Term Loan B

CK ASSISTED: Taps Carmichael & Powell as Legal Counsel
CONCORDIA INTERNATIONAL: Incurs $1.59 Billion Net Loss in 2017
CRESTWOOD HOLDINGS: S&P Affirms 'B-' CCR Following Refinancing
CYTORI THERAPEUTICS: Incurs $22.7 Million Net Loss in 2017
CYTORI THERAPEUTICS: May Issue 2.58M Shares Under Incentive Plans

DELEK LOGISTICS: S&P Raises CCR to 'BB-', Outlook Stable
DEXTERA SURGICAL: Hires Moss Adams LLP as Tax Advisor
DOLPHIN DIGITAL: Will Discuss Company Overview at Roth Conference
DPW HOLDINGS: Super Crypto Will Buy Another 1,100 Mining Machines
ENGINEERED MACHINERY: Moody's Affirms B3 CFR After Purchase Deal

FALLBROOK TECHNOLOGIES: Hires Ordinary Course Professionals
FALLBROOK TECHNOLOGIES: Taps Roy Messing of Ankura as CRO
FALLBROOK TECHNOLOGIES: Taps Shearman & Sterling LLP as Co-Counsel
FALLBROOK TECHNOLOGIES: Taps Young Conaway as Bankruptcy Co-Counsel
FANNIE MAE & FREDDIE MAC: Appaloosa, Akanthos & CSS Now Litigating

FILBIN LAND: Taps Macdonald Fernandez as Special Counsel
FLORIDA COSMETOGYNECOLOGY: Taps Tally Consulting as Accountant
FREEDOM HOLDING: Completes $30M Private Placement of Common Shares
GASTAR EXPLORATION: Fir Tree Capital Owns 9.7% Stake as of Dec. 31
GASTAR EXPLORATION: Wilks Brothers Stake at 2.9% as of Dec. 31

GB SCIENCES: Incurs $6.96 Million Net Loss in Third Quarter
GB SCIENCES: Will Hold its Special Meeting on April 6
GEA SEASIDE: Voluntary Chapter 11 Case Summary
GENESIS HEALTHCARE: Closes $595M in Loans, Staves Off Bankruptcy
GIGA-TRONICS INC: Posts $313,000 Net Loss in Third Quarter

GLASGOW EQUIPMENT: Taps Timothy H. Kenney as Special Counsel
GREAT SOUTHERN: Case Summary & 20 Largest Unsecured Creditors
GUITAR CENTER: S&P Lowers CCR to 'CC' on Debt Exchange Offer
GULF COAST MARITIME: Taps Neville Peterson LLP as Special Counsel
HARVEY GULF: Davis Polk Serves as Adviser on Ch.11 Restructuring

HEARTLAND DENTAL: Moody's Puts B3 CFR Under Review for Downgrade
HOPEWELL RISK: Taps Hoffman & Saweris as Legal Counsel
HOVNANIAN ENTERPRISES: Reports Fiscal 2018 Q1 Net Loss of $30.8M
HUMANIGEN INC: Nantahala Capital Has 9.7% Stake as of Dec. 31
ICONIX BRAND: Monecor Holds 8.7% Stake as of Dec. 31

IHEARTMEDIA INC: Lenders Extend Forbearance Deal Until March 13
INPIXON: Amends Prospectus on 520,833 Class A Units Sale
INTREPID POTASH: Renaissance Ceases to be a Shareholder
IRON MOUNTAIN: S&P Gives BB Rating on New $500MM Term Loan B
J&S AUTO: May Continue Using Cash Collateral Through March 27

JERRY DAVIS: $34K Sale of Santa Rosa Property to Gillmans Approved
JET MIDWEST: Taps JND Corporate as Claims and Noticing Agent
JUDGE'S MARINE: Taps Sandra Spencer CPA as Accountant
LAKESHORE FARMS: Seeks Access to Frontier Bank Cash Collateral
LARRY HEMBREE: Sale of 56 Acres of Unimproved Rutherford Land OK'd

LEGACY RESERVES: Baines Creek Has 15% Stake as of Feb. 28
LIONS GATE: Moody's Affirms Ba3 CFR; Outlook Remains Stable
LSCS HOLDINGS: Moody's Rates $50MM Senior Secured 1st Lien Loan B2
M2 SYSTEMS: Case Summary & 20 Largest Unsecured Creditors
MCHYL ENTERPRISES: Taps Buddy D. Ford as Legal Counsel

MD2U MANAGEMENT: Taps Hublar Enterprises as Business Consultant
MEDCISION LLC: Seeks to Hire DSI's Kyle Everett as CRO
METROPOLITAN DIAGNOSTIC: Can Continue Using Cash Until March 31
MH SUB I: Term Loan Add-On No Impact on B3 CFR, Moody's Says
MOTORS LIQUIDATION: Court OKs Reallocation of $13.6M Cash

NEIMAN MARCUS: Posts Second Quarter Earnings of $372.5 Million
NEW HEALTH DENTISTRY: Taps Paul Reece Marr as Legal Counsel
NVA HOLDINGS: Moody's Rates New $500MM Sr. Unsecured Notes Caa2
NVA HOLDINGS: S&P Rates New $500MM Sr. Unsecured Notes 'CCC+'
OREXIGEN THERAPEUTICS: Hogan Lovells Represents Business in Ch.11

OYOTOYO INC: Bidding Procedures for All Assets Approved
PACIFIC DRILLING: Taps Jones Walker as Special Counsel
PENTHOUSE GLOBAL: Committee Taps Raines Feldman as Legal Counsel
PETROLIA ENERGY: Plans to Raise Capital for Drilling Programs
PETROQUEST ENERGY: Lowers Net Loss to $11.8 Million in 2017

PHILADELPHIA HAITIAN: Taps Lewis & Monroe as Legal Counsel
PROFLO INDUSTRIES: Taps Coward Pinski as Accountant
QUALITY CARE: Swings to $443.5M Comprehensive Loss in 2017
R & S ST. ROSE: Date to File Briefs in BB&T Appeals Case Extended
R & S ST. ROSE: Date to File Briefs in CLTIC Appeals Case Extended

RAND LOGISTICS: Files Form 15 to Halt SEC Reporting Obligations
ROSSER RESERVE: Taps Winderweedle Haines as Legal Counsel
SAEXPLORATION HOLDINGS: Whitebox Has 44.9% Stake as of March 8
SAMBILL LLC: Hires Wilkins & Wilkins LLP as Attorney
SEQUOIA AHWATUKEE: Taps James Portman Webster as Legal Counsel

SEVEN STARS: Unit Buys 500,000 DBOT Shares from Shawn Sloves
SOMERSET ACADEMY: S&P Rates 2018A/B School Revenue Bonds 'BB'
SPEED VEGAS: Committee Taps Fox Rothschild as Legal Counsel
SPIRIT AIRLINES: Fitch Affirms BB+ IDR & Alters Outlook to Negative
SUNIVA INC: Hires Ross Lane & Company, LLC as 401(k) Auditor

SUNSHINE SEATTLE: Chef Lu Buying Seattle Restaurant for $177K
TEREX CORP: S&P Alters Outlook to Stable & Affirms 'BB' CCR
TGP HOLDINGS: S&P Rates New $391.4MM First-Lien Debt 'B-'
THIRUSELVAM SAKTHIVEIL: Ariz. Ct. Affirms Order Appointing Receiver
TITAN ENERGY: Lenders Extend Default Waiver Until March 16

TOW YARD: Proposes an Auction of Equipment by Key Auctioneers
TOWERSTREAM CORP: Lenders Waive Going Concern Covenant
TOYS R US: Taps Frontline Real Estate as Real Estate Advisor
VALEANT PHARMACEUTICALS: Fitch Rates $1.25BB Senior Notes B-
VALEANT PHARMACEUTICALS: Moody's Rates New $1.25BB Unsec Notes Caa1

VALEANT PHARMACEUTICALS: S&P Rates New $1.25BB Unsec. Notes 'B-'
VICTORY SOLUTIONS: Hires Forbes Law LLC as Attorney
VITARGO GLOBAL: Trustee Taps GlassRatner as Financial Advisor
VRG LIQUIDATING: VonWin Buying Visa/MC Claims for $550K
WC PRIME: Taps Wiggam & Geer as Legal Counsel

WEATHERFORD INTERNATIONAL: Names New VP Chief Accounting Officer
WELBILT INC: S&P Raises Corp. Credit Rating to BB-, Outlook Stable
WILLIDPEWS BBQ: Seeks Access to Cache Valley Bank Cash Collateral
WOODBRIDGE GROUP: Taps Klee, Tuchin, Bogdanoff & Stern as Counsel
WOOTON GROUP: Taps Leslie Cohen as Legal Counsel

[] Mercer Joins Donlin Recano as VP, Strategic Communications Head

                            *********

2950 W. GOLF: May Use Bobs LLC Cash Collateral Until March 31
-------------------------------------------------------------
Judge Jack B. Schmetterer of the U.S. Bankruptcy Court for the
Northern District of Illinois has entered an interim order
authorizing 2950 W. Golf, LLC to use the cash collateral of Bobs
LLC from March 1 through March 31, 2018, in conformity with the
budget.

Bobs LLC is granted continuing liens equivalent to its prepetition
liens in Debtor's postpetition accounts, proceeds and equipment.

The Budget provides total proposed expenditures totaling $41,200,
but the costs on fire safety construction ($26,983) has been
removed from the budget, which will be subject to a hearing set for
March 22, 2018.

A full-text copy of the Interim Order is available at

           http://bankrupt.com/misc/ilnb17-36643-75.pdf

                      About 2950 W. Golf

2950 W. Golf, LLC, is a privately held company based in Rolling
Meadows, Illinois.  The Company is the record owner of the real
property commonly known as 2950 West Golf Road, Units 1, 2 and 3,
Rolling Meadows, Illinois ("Convention Center") -- a 144,000 square
foot multi-function entertainment facility.

2950 W. Golf filed a Chapter 11 petition (Bankr. N.D. Ill. Case No.
17-36643) on Dec. 11, 2017.  In the petition signed by Madan
Kulkarni, manager, the Debtor estimated both assets and liabilities
at $1 million to $10 million.  The case is assigned to Judge Jack
B. Schmetterer.  Jonathan D. Golding, Esq., at the Golding Law
Offices, P.C., is the Debtor's counsel.


550 SEABREEZE: Taps Genovese Joblove as Legal Counsel
-----------------------------------------------------
550 Seabreeze Development LLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of Florida to hire
Genovese Joblove & Battista, P.A., as its legal counsel.

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

Prior to the Genovese Joblove received retainers in the total
amount of $270,000, of which $92,011.95 was used to pay its
pre-bankruptcy fees and expenses.  The firm holds a post-petition
retainer in the sum of $177,988.

Paul Battista, Esq., a shareholder of Genovese Joblove, disclosed
in a court filing that his firm is a "disinterested person" as
defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Paul J. Battista, Esq.
     Genovese Joblove & Battista, P.A.
     100 S.E. Second Street, 44th Floor
     Miami, FL 33131
     Tel: (305) 349-2300
     Fax: (305) 349-2310
     Email: pbattista@gjb-law.com

                About 550 Seabreeze Development

550 Seabreeze Development LLC is a general contractor located in
Fort Lauderdale, Florida.  It is a single asset real estate (as
defined in 11 U.S.C. Section 101(51B)).  The company filed as a
Florida limited liability in Florida in September 2003.

550 Seabreeze Development sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-12193) on Feb. 26,
2018.  In its petition signed by Kenneth Bernstein, authorized
representative, the Debtor estimated assets and liabilities of $10
million to $50 million.  Judge Raymond B. Ray presides over the
case.  Genovese Joblove & Battista, P.A., is the Debtor's legal
counsel.



A HELPING HAND TOO: Taps Rosie Harper as Accountant
---------------------------------------------------
A Helping Hand Too, LLC, seeks approval from the U.S. Bankruptcy
Court for the Western District of Louisiana to hire an accountant.

The Debtor proposes to employ Rosie Harper, a certified public
accountant, to prepare monthly reports that it is required to file
with the Department of Health and Hospitals.

Ms. Harper will be paid on a monthly basis for routine accounting
work in preparation of the monthly reports.

In a court filing, Ms. Harper disclosed that she does not represent
any interest adverse to the Debtor.

Ms. Harper maintains an office at:

     Rosie D. Harper
     604 N. 3rd Street
     Monroe, LA 71201
     Phone: (318) 387-8008

                      About A Helping Hand Too

A Helping Hand Too, LLC, first filed a Chapter 11 petition (Bankr.
W.D. La. Case No. 16-31376) on Sept. 10, 2016.

A Helping Hand Too sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. La. Case No. 17-31512) on Sept. 12,
2017.  In its petition signed by Cynthia Welch, co-owner, the
Debtor disclosed less than $50,000 in assets and less than $500,000
in liabilities.  James W. Spivey II is the Debtor's bankruptcy
counsel.


AFFORDABLE ENTERPRISES: Capital Management Agreement Has Final Okay
-------------------------------------------------------------------
Judge Robert D. Drain of the U.S. Bankruptcy Court for the Southern
District of New York authorized Affordable Enterprises of
Westchester, Inc. to enter into the Management Agreement with
Capital Industries Corp., on a final basis pending closing on the
sale transaction, in connection with the sale of all assets for
$570,000.

The sale is free and clear of any and all liens, claims or
encumbrances and interests.  The Assets are being sold and/or
assigned "as is" and "where is" without any representation,
covenant, guaranty or warranty of any kind or nature, whatsoever
except as expressly stated in the Asset Purchase Agreement.

The Debtor is authorized to consummate the Sale Transaction
pursuant to and in accordance with the terms and conditions set
forth in the Sale Motion, the APA, as modified in the Order, and
the Order.

The Debtor is authorized and directed to pay, at Closing, from the
net sale proceeds (after applying the Closing Adjustment), to WK
Financial Group the sum of $38,860 in full and final satisfaction
of its liens and secured claims with respect to the Debtor's two
2001 Peterbilt 357 Tri Axle Roll Off trucks which are part of the
Assets being conveyed to the Purchaser under the APA.

The Sale Transaction does not amount to a consolidation, merger or
de facto merger of the Purchaser and the Debtor and/ or the
Debtor's estate, there is not substantial continuity between the
Purchaser and the Debtor, there is no continuity of enterprise
between the Debtor and the Purchaser, the Purchaser is not a mere
continuation of the Debtor or its estate, and the Purchaser does
not constitute a successor to the Debtor or the Debtor's estate
including for purposes of any liabilities, debts or obligations of
or requirement to be paid by the Debtor for any tax, pension,
labor, employment or other law, rule or regulation, or under any
products liability law or doctrine with respect to the Debtor's
liability under such law, rule, regulation or doctrine.

The Lease is deemed rejected under section 365 of the Bankruptcy
Code, effective upon entry of the Order.

Notwithstanding anything to the contrary in Bankruptcy Rules 6004
or 6006, the Order will not be subject to the 14-day stay provided
for in such Rules, for cause, and will be effective and enforceable
immediately upon its entry.

The Order is a final order within the meaning of 28 U.S.C. Section
158(a).  The Purchaser is authorized to file a copy of the Order in
any filing office.  The Order will be sufficient to evidence the
termination of any Lien against the Assets of the Debtor conveyed
pursuant to the Order and the APA.

                  About Affordable Enterprises

Affordable Enterprises of Westchester, Inc., is fully licensed and
insured carting and sanitation company and a member in good
standing with the Better Business Bureau.  It services all of
Westchester, Putnam and Rockland counties, as well as the five
boroughs of New York City.  Approximately 75% of its customers are
contractors and management companies, with the remaining 25%
belonging to residential customers.  Commercial services fall into
broad categories including commercial roofing replacement, whole
house renovation, and garbage demolition.  Residential services
include garage cleanouts, bathroom and kitchen remodels, basement
and attic cleanout and deck or siding removal.

Affordable Enterprises of Westchester, Inc., sought Chapter 11
protection (Bankr. S.D.N.Y. Case No. 4-22168) on Feb. 6, 2014.

Jonathan S. Pasternak, Esq., and Dawn Kirby, Esq., at DELBELLO
DONNELLAN WEINGARTEN WISE & WIEDERKEHR, LLP, in White Plains, New
York, serve as counsel to the Debtor.


AKC ENTERPRISES: Has Final Approval to Use Cash Collateral
----------------------------------------------------------
The Hon. Kathy A. Surratt-States of the U.S. Bankruptcy Court for
the Eastern District of Missouri authorized AKC Enterprises, Inc.
interim and final use of cash collateral.

The Debtor is currently indebted to New Frontier Bank in the
appropriate sum of $1,067,000 as evidenced by certain promissory
notes. New Frontier Bank has a pre-petition lien on substantially
all of the Debtor's assets including accounts, inventory,
equipment, improvements, and proceeds thereof, pursuant to a
Security Agreement and certain Uniform Commercial Code Financing
Statements.

As adequate protection for use of its cash collateral, New Frontier
Bank will have a first priority replacement lien in any
pre-petition assets of Debtor's estate which were subject to New
Frontier Bank's lien, whensoever acquired pursuant to the
provisions of 11 U.S.C. Section 552. The Debtor further grants New
Frontier Bank a lien in all post-petition assets of Debtor from and
after the Petition Date to the same extent, validity, priority,
perfection and enforceability as its interest in any pre-petition
assets of Debtor's estate.

The replacement liens granted in this Order will be subject only to
the carve-out, consisting of: (i) the allowed professional fees and
expenses of Debtor's bankruptcy counsel not to exceed $25,000 to be
paid as ordered by the Bankruptcy Court and only to the extent so
ordered and (ii) the payment of quarterly fees required to be paid
pursuant to 28 U.S.C. Section 1930(a)(6).

The Debtor is required at all times maintain a policy of property
and casualty insurance in an amount equal to the value of all of
its assets.

A full-text copy of the Order is available at

         http://bankrupt.com/misc/moeb18-40472-32.pdf

                   About AKC Enterprises

AKC Enterprises, Inc., doing business as Little Hills Winery, doing
business as Little Hills Restaurant, doing business as Little Hills
Wine Shop, is a locally owned and operated wine producer in Saint
Charles, Missouri.  Its wines are made from French/American
Hybrids, German/American Hybrids and Native Missouri Grapes.  The
Company harvests grapes purchased from Missouri Grape Growers and
some Illinois Grape Growers.  It also produces its fruit wines from
fruit purchased from local suppliers.  The company --
https://www.littlehillswinery.com/ -- now produces 16 to 18 wines
depending on the time of year, designated and paired with its menu
served at its restaurant.  The Restaurant offers banquets,
catering, and delivery (Grubgo.com) services.  The Restaurant
accommodates 300 persons on its terraces and 100 inside its
building. The company's Little Hills Wine Shop is located at 710 S.
Main Street, just two blocks South of the Restaurant.  The Shop
features Little Hills Wines and many other Missouri Made Wines.

AKC Enterprises filed a Chapter 11 petition (Bankr. E.D. Mo. Case
No. 18-40472) on Jan. 29, 2018.  In the petition signed by David
Campbell, president, the Debtor disclosed $1.20 million in assets
and $1.57 million in liabilities.  Thomas H. Riske, Esq., at
Carmody MacDonald P.C., serves as bankruptcy counsel to the Debtor.
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of AKC Enterprises.


ALPHATEC HOLDINGS: Lowers Net Loss to $2.3 Million in 2017
----------------------------------------------------------
Alphatec Holdings, Inc., filed with the Securities and Exchange
Commission its annual report on Form 10-K reporting a net loss of
$2.29 million on $101.73 million of revenues for the year ended
Dec. 31, 2017, compared to a net loss of $29.92 million on $120.24
million of revenues for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, Alphatec Holdings had $84.66 million in total
assets, $111.31 million in total liabilities and a total
stockholders' deficit of $26.65 million.

The Company used net cash of $8.7 million from operating activities
for the year ended Dec. 31, 2017.  During this period, net cash
used in operating activities consisted of i) the Company's net loss
adjusted for non-cash adjustment, including the $12.0 million gain
from change of fair value of warrants, $7.5 million of depreciation
and amortization expenses, $3.9 million of share based
compensation, and $2.5 million of inventory reserve expenses, and
ii) changes in carrying amounts of operating assets and
liabilities, primarily a decrease of $9.5 million in long term
liabilities, a decrease of $6.2 million in accrued expenses and a
decrease of $4.2 million in accounts receivable.

The Company used cash of $6.5 million in investing activities for
the year ended Dec. 31, 2017, primarily for the purchase of
surgical instruments of $7.6 million, net of $1.1 million of cash
received from sale of instruments.

Financing activities provided net cash of $17.8 million for the
year ended Dec. 31, 2017, primarily attributable to our 2017
Private Placement, which provided net cash proceeds of $17.1
million, and issuance of common stock to certain board of directors
for $3.7 million, exercise of warrants issued in its 2017 Private
Placement of $3.3 million and issuance of common stock under the
Employee Stock Purchase Plan of $0.2 million.  Under the MidCap
Amended Credit Facility, the Company made net payments of $2.2
million during the year ended Dec. 31, 2017.  The Company also made
principal payments on notes payable and capital leases totaling
$4.4 million in the year ended Dec. 31, 2017.

                 Liquidity and Capital Resources

The Company has incurred significant net losses since inception and
relied on its ability to fund its operations through revenues from
the sale of its products, debt financings and equity financings,
including our private placement in March 2017.  As the Company has
incurred losses, a successful transition to profitability is
dependent upon achieving a level of revenues adequate to support
its cost structure.

At Dec. 31, 2017, the Company's principal sources of liquidity
consisted of cash of $22.5 million and accounts receivable, net of
$14.8 million.  The Company believes that its current available
cash, combined with proceeds from March 2018 Private Placement and
draws on its revolving credit facility, will be sufficient to fund
its planned expenditures and meet its obligations for at least 12
months following its financial statement issuance date.

On March 8, 2018, the Company completed a $39.7 million first close
of a $45.2 million private placement of its securities to certain
institutional and accredited investors, including certain directors
and executive officers of the Company.  The second close of the
private placement is expected to occur within five business days.
The private placement was led by L-5 Healthcare Partners, an
institutional investor, and provides for the sale by the Company of
approximately 14.3 shares of newly created Series B Convertible
Preferred Stock, which are automatically convertible into
approximately 14.3 million shares of common stock (representing a
purchase price of $3.15 per common share), upon approval by
Alphatec's stockholders, as required in accordance with the NASDAQ
Global Select Market rules.  Purchasers also received warrants to
purchase up to approximately 12.2 million shares of common stock at
an exercise price of $3.50 per share.  In addition, the Company
entered into an agreement with Armistice Capital, an existing
investor, to exercise 2.4 million warrants to purchase common
shares for gross proceeds of $4.8 million in exchange for warrants
to purchase up to 1,800,000 shares of common stock at an exercise
price of $3.50 per share.  The new warrants will be exercisable
following approval by Alphatec stockholders, and will expire 5
years from the date of such stockholder approval.  Certain
directors and executive officers of Alphatec agreed to purchase an
aggregate of $6.4 million of shares of Series B Convertible
Preferred Stock, which shares are convertible into approximately
2.1 million shares of common stock (representing a purchase price
of $3.15 per common share), and warrants to purchase up to 1.7
million shares of common stock at a price of $3.50 per share.  The
Company paid $15 million of the net proceeds from the private
placement fund the cash purchase price for SafeOp, and will use the
remaining net proceeds for working capital and general corporate
purposes, including the integration of next-generation
neuromonitoring solutions, advancement of its product pipeline, and
investment in sales and marketing to expand our market presence.

"We may seek additional funds from public and private equity or
debt financings, borrowings under new or existing debt facilities
or other sources to fund our projected operating requirements.
However, there is no guarantee that we will be able to obtain
further financing, or do so on reasonable terms.  If we are unable
to raise additional funds on a timely basis, or  at all, we would
be materially adversely affected.

"A substantial portion of our available cash funds is held in
business accounts with reputable financial institutions.  At times,
however, our deposits, may exceed federally insured limits and thus
we may face losses in the event of insolvency of any of the
financial institutions where our funds are deposited.  We did not
hold any marketable securities as of December 31, 2017."

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

                       https://is.gd/bvdT9p
  
                    About Alphatec Holdings

Carlsbad, California-based Alphatec Holdings, Inc., through its
wholly-owned subsidiary of Alphatec Spine, Inc. --
http://www.alphatecspine.com/-- is a medical device company that
designs, develops and markets spinal fusion technology products and
solutions for the treatment of spinal disorders associated with
disease and degeneration, congenital deformities and trauma.  The
Company's mission is to improve lives by providing innovative spine
surgery solutions through the relentless pursuit of superior
outcomes.  The Company markets products in the U.S. via independent
sales agents and a direct sales force.


AMADO SALON DE BELLEZA: Taps Justiniano's Law Office as Attorney
----------------------------------------------------------------
Amado Salon De Belleza Inc. seeks authority from the United States
Bankruptcy Court for the District of Puerto Rico (Old San Juan) to
hire Gloria M Justiniano Irizarry, Esq. and Justiniano's Law Office
as attorneys.

Services to be rendered by Ms. Justiniano are:  

    -- examine documents of the Debtor and other necessary
information to submit schedules and Statement of Financial
Affairs;

    -- prepare the Disclosure Statement, Plan of Reorganization,
records and reports as required by the Bankruptcy Code and the
Federal Rules of Bankruptcy Procedure;

    -- prepare applications and proposed orders to be submitted to
the Court;

    -- identify and prosecute of claims and causes of action assert
able by the debtor-in-possession on behalf of the estate;

    -- examine proof of claims filed and to be filed in the case
and the possible objections to certain of such claims;

    -- advise the debtor-in-possession and prepare documents in
connection with the ongoing operation of Debtor's business;

    -- advise the debtor-in-possession and prepare documents in
connection with the liquidation of the assets of the estate, if
needed, including analysis and collection of outstanding
receivables; and

    -- assist and advise the debtor-in-possession in the discharge
of any and all the duties imposed by the applicable dispositions of
the Bankruptcy Code and the Federal Rules of the Bankruptcy
Procedure.

Justiniano's hourly rates are:

         Attorney       $250
         Associates     $125
         Paralegal       $50

Gloria M. Justiniano attests that she and each member of her firm
is a "disinterested person" as that term is defined in 11 U.S.C.
Sec. 101(14).

The counsel can be reached through:

        Gloria M Justiniano Irizarry, Esq.
        Justiniano's Law Office
        Ensanche Martinez
        Calle A Ramirez Silva #8
        Mayaquez, PR 0068-4714
        Phone: (787) 222-9272 & 805-2945
        E-mail: Justinianolaw@gmail.com

                  About Amado Salon De Belleza

Based in Guaynabo, Puerto Rico, Amado Salon De Belleza Inc. filed a
Chapter 11 petition (Bankr. D.P.R. Case No. 14-10460) on Dec. 23,
2014.  The case is assigned to Judge Edward A. Godoy.  At the time
of filing, the Debtor disclosed $488,861 in total assets and $1.38
million in total liabilities.  The Debtor is represented by Gloria
M. Justiniano at Justiniano's Law Office as counsel.


AMERICAN AXLE: Fitch Rates Proposed $350MM Sr. Unsec. Notes BB-
---------------------------------------------------------------
Fitch Ratings has assigned a rating of 'BB-'/'RR4' to American Axle
& Manufacturing, Inc.'s (AAM) proposed issuance of $350 million in
senior unsecured notes due 2026. AAM is the principal operating
subsidiary of American Axle & Manufacturing Holdings, Inc. (AXL).
The Long-Term Issuer Default Ratings (IDRs) for AXL and AAM are
'BB-', with a Stable Outlook. The recovery rating of 'RR4' on AAM's
senior unsecured notes reflects Fitch's expectations of average
recovery prospects in the 31%-50% range in a distressed scenario.

AAM intends to use the proceeds from its proposed notes, along with
cash-on-hand, to redeem its $400 million in 6.25% senior unsecured
notes due 2021.

KEY RATING DRIVERS

AXL's ratings reflect the auto supplier's strong margins and the
increased scale and diversity of its book of business following its
acquisition of Metaldyne Performance Group Inc. (MPG) in April
2017, set against a backdrop of significantly increased
post-acquisition leverage. Following the acquisition, the breadth
of AXL's product offerings increased, with the company adding
powertrain components and metal castings to its existing driveline
and metal-formed products. More importantly, AXL has diversified
its customer base, with sales to General Motors Company (GM) now
comprising less than half of the company's revenue, down from 68%
in 2016. The acquisition has also increased the geographic
diversification of the company's business, in particular by
providing AXL with a larger presence in Europe than it previously
had.

In addition to the benefits of the acquisition, AXL continues to
work on the new driveline technologies that it had been developing
prior to the acquisition, in order to diversify its business away
from its traditional driveline products for light-duty trucks.
These products include the EcoTrac disconnecting all-wheel drive
(AWD) system for passenger cars and crossover utility vehicles
(CUVs) and the e-AAM electric drive system for electric and hybrid
vehicles. The latter system will be used to provide the motive
power for an upcoming electric CUV, and the company recently
announced that another manufacturer has chosen it for use in a
hybrid passenger car. AXL also continues to develop its QUANTUM
lightweight driveline products for passenger cars and light
trucks.

Despite the increased diversification, Fitch continues to have
several rating concerns. Notably, despite its enhanced
diversification, AXL remains heavily exposed to the North American
light truck market, particularly with GM, making it sensitive to
any changes in that company's light-truck production. This risk
will be heightened in the near term as GM is in the process of
introducing entirely new full-size trucks and SUVs over the next
several years. The light-duty driveline market is also
characterized by heavy competition, which is likely to persist
going forward. A few other suppliers offer driveline technologies
similar to AXL's, and some auto manufacturers produce their own
driveline components in-house. Also, although AXL is increasing its
exposure to electrified vehicles, it remains a small player in that
market, and some of its powertrain products could see a decline in
demand over time as vehicle electrification becomes more
widespread.

Fitch expects gross EBITDA leverage (debt/Fitch-calculated EBITDA)
to decline to the low-3x range by year-end 2018 and to the high-2x
range by year-end 2019. Fitch expects funds from operations (FFO)
adjusted leverage to decline to the high-3x range by year-end 2018
and the low-3x range by year-end 2019. At year-end 2017, AXL had
$4.1 billion in debt, resulting in EBITDA leverage of 3.5x and FFO
adjusted leverage of 4.7x, although both leverage figures were
elevated as they included only about nine months of MPG's EBITDA
and FFO.

Fitch expects AXL to produce solidly positive FCF over the
intermediate term, with FCF margins generally running in the low-
to mid-single-digit range. FCF in the LTM ended Dec. 31, 2017 was
$156 million, equal to a 2.5% FCF margin. However, this was lower
than the expected long-term run rate due to cash expenses tied to
operational restructuring and merger integration activities, as
well as elevated capital spending that was 7.8% of LTM revenue. FCF
in the period also included only nine months of MPG-related FCF.

DERIVATION SUMMARY

AXL has a relatively strong market position focusing primarily on
light vehicle driveline and powertrain components. It also has a
strong competitive position manufacturing castings and metal-formed
parts. AXL's revenue roughly doubled following its acquisition of
MPG, but at about $7 billion on an annual basis, it remains
moderately sized compared with the global auto supplier base.
However, it is now similar in size to Dana Incorporated, which is
one of AXL's primary competitors. Leverage following the MPG
acquisition is elevated relative to other 'BB'-category auto
suppliers, including Dana, Tenneco Inc. (BB+/Stable), Delphi
Technologies PLC (BB/Stable) and The Goodyear Tire & Rubber Company
(BB/Stable). Partially mitigating concerns over AXL's leverage are
its profitability and FCF performance, with expected long-term
EBITDA margins in the high-teens and FCF margins in the
mid-single-digits. Both measures are relatively strong for the
rating category and for auto suppliers, in general. AXL remains
focused on leverage reduction, and Fitch expects the company will
use available FCF to reduce debt over the next several years.

KEY ASSUMPTIONS

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

-- U.S. light vehicle sales plateau in the mid-16 million to low-
    17 million unit range for the next several years, while global

    sales continue to rise modestly in the low-single-digit range;

-- EBITDA margins remain strong, in the 17% to 18% range, over
    the next several years;

-- Capital spending runs at about 8% of revenue in 2018, then
    trends toward 6% over the next several years;

-- FCF remains solidly positive, with FCF margins in the low- to
    mid-single-digit range;

-- Debt declines as the company works toward its 2x net leverage
    target;

-- Any excess cash is used to repay debt.

RATING SENSITIVITIES

Future Developments That May, Individually or Collectively, Lead to
Positive Rating Action

-- Sustained FCF margins of 4% or higher;
-- Sustained EBITDA leverage below 3x;
-- Sustained FFO adjusted leverage in the low 3x range.

Future Developments That May, Individually or Collectively, Lead to
Negative Rating Action

-- Significant disruptions or inefficiencies resulting from
    acquisition integration issues;
-- Sustained EBITDA leverage above 3.5x;
-- Sustained FFO adjusted leverage above 4x;
-- A sustained decline in the EBITDA margin to below 12%;
-- Sustained FCF margins below 2%.

LIQUIDITY

Fitch expects AXL's liquidity to remain adequate over the
intermediate term. As of Dec. 31, 2017, AXL had $377 million in
consolidated cash and cash equivalents, augmented by $866 million
of availability on its $900 million secured revolver (after
accounting for $34 million in letters of credit backed by the
facility). Fitch estimates that about 76% of the company's cash and
cash equivalents were located outside the U.S. at Dec. 31, 2017.

Based on its criteria, Fitch treats a portion of non-U.S. cash, as
well as and cash needed to cover seasonal needs and other
obligations, as "not readily available" for purposes of calculating
net metrics. Fitch had previously treated all non-U.S. cash as "not
readily available". However, with the passage of the U.S. Tax Cuts
and Jobs Act, going forward, Fitch will treat the portion of
non-U.S. cash needed to cover repatriation taxes as "not readily
available". In its forecasts, Fitch has treated $92 million of
AXL's consolidated cash as "not readily available", which is
Fitch's estimate of cash needed to cover both seasonality and the
repatriation tax.

FULL LIST OF RATINGS

Fitch currently rates AXL and AAM:

American Axle & Manufacturing Holdings, Inc.
-- Long-term IDR 'BB-'.

American Axle & Manufacturing, Inc.
-- Long-term IDR 'BB-';
-- Secured revolving credit facility rating 'BB+'/'RR1';
-- Secured term loan A 'BB+'/'RR1';
-- Secured term loan B rating 'BB+'/'RR1';
-- Senior unsecured notes rating 'BB-'/'RR4'.

The Rating Outlooks for both AXL and AAM are Stable.


AMERICAN AXLE: Moody's Rates New $350MM Senior Unsecured Notes B2
-----------------------------------------------------------------
Moody's Investors Service assigned a B2 rating to American Axle &
Manufacturing, Inc.'s (American Axle) proposed $350 million
issuance of senior unsecured notes. The net proceeds from the
notes, together with cash on hand, are expected to be used to fund
the announced tender offer for the full amount of the 6.25% $400
million Senior Notes due 2021 (the "2021 Notes"). American Axle's
existing ratings, including B1, Corporate Family Rating; Ba2,
senior secured rating; and B2 senior unsecured rating remain
unchanged. The rating outlook is stable.

Rating Assigned:

American Axle & Manufacturing, Inc.:

B2(LGD5) to the proposed $350 million senior unsecured guaranteed
notes due 2026.

RATINGS RATIONALE

Moody's considers the transaction to be credit positive as it
should modestly improve American Axle's debt/EBITDA leverage to
about 3.7x (inclusive of Moody's standard adjustment and pro forma
for 9 months of MPG) from 3.8x. The transaction, as contemplated,
supports management's commitment to debt reduction. While the
transaction reduces American Axle's cash balances to a pro forma
level of $312 million at year-end 2017, the remaining cash balance,
availability under the $900 million revolving credit facility, and
expected positive free cash flow over the next 12-15 months are
anticipated to continue to support the SGL-2 Speculative Grade
Liquidity rating. The transaction also should support a modestly
stronger interest coverage metrics going forward. See American
Axle's Credit Opinion published February 26, 2018.

A rating upgrade would require continued revenue and earnings
growth, resulting in strong free cash flow to support debt
reduction. Support for a positive rating action includes the
expectation of sustained EBITA/Interest coverage above 2.5x and
Debt/EBITDA at below 3.0x, while maintaining a good liquidity
profile.

A downgrade could arise if industry conditions were to deteriorate
without sufficient offsetting restructuring actions or savings by
the company. A lower rating could result if EBITA/Interest is
expected to approach 1.5x, Debt/EBITDA above 4.5x, or if liquidity
deteriorates.

The principal methodology used in this rating was Global Automotive
Supplier Industry published in June 2016.

American Axle & Manufacturing, Inc., headquartered in Detroit, MI,
manufactures, designs, engineers and validates driveline systems
and related components and modules, chassis systems for light
trucks, SUV's, CUV's, passenger cars, and commercial vehicles. In
2017 the company acquired Metaldyne Performance Group Inc., a
leading provider of highly-engineered lightweight components for
use in powertrain and suspension applications for the global light,
commercial, and industrial vehicle markets. American Axle now has
over 90 manufacturing facilities in 17 countries. The company
reported revenues of $6.3 billion for fiscal year 2017.


AMERICAN AXLE: S&P Rates $350MM Senior Unsecured Notes 'B'
----------------------------------------------------------
S&P Global Ratings assigned its 'B' issue-level rating and '6'
recovery rating to American Axle & Manufacturing Inc.'s proposed
$350 billion senior unsecured notes due 2026. The '6' recovery
rating indicates S&P's expectation for negligible (0%-10%; rounded
estimate: 5%) recovery in the event of a payment default.

S&P expects the transaction to be roughly leverage neutral, since
the company will announce a concurrent tender offer for the
outstanding $400 million 6.250% notes due 2021.

The notes rank pari passu with American Axle's existing bonds and
have a downstream guarantee from its parent and upstream guarantees
from its direct and indirect wholly owned domestic material
restricted subsidiaries.

S&P's ratings are based on preliminary terms and are subject to
review upon receipt of final documentation.

RATINGS LIST

  American Axle & Manufacturing Inc.
   Corporate Credit Rating                 BB-/Stable/--

  New Rating

  American Axle & Manufacturing Inc.
   $350 bil sr unsec notes due 2026        B
    Recovery Rating                        6(5%)


ANDERSON SHUMAKER: Taps Amari & Locallo as Special Counsel
----------------------------------------------------------
Anderson Shumaker Company received approval from the U.S.
Bankruptcy Court for the Northern District of Illinois to hire
Amari & Locallo as special counsel.

The firm will be responsible for monitoring the real estate tax
assessment for the years 2013 to 2017 and for the remainder of the
current triennial assessment period, according to its employment
agreement with the Debtor.

Under the agreement, if an assessment reduction is secured for more
than one year in the current triennial assessment period, the fee
will be 16.67% of the total tax savings.  If an assessment
reduction is secured for only one year, the fee will be 25% of the
one year tax savings.

If a real estate tax refund is obtained because of an appeal filed
before the Property Tax Appeal Board, a lawsuit in the Circuit
Court or a certificate of error at the local assessor, the Debtor
will pay a contingency fee equal to 33.33% of the total amount
refunded.

Anthony Farace, Esq., a principal of Amari & Locallo, disclosed in
a court filing that he and all partners and associates of the firm
are "disinterested" as defined in section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Anthony M. Farace
     Amari & Locallo
     734 N. Wells Street
     Chicago, IL 60654
     Phone: 312-255-8550
     Direct: 312-255-0101 ext. 126/406
     Fax: 312-255-8551
     Email: amf@amari-locallo.com

                     About Anderson Shumaker

Based in Chicago, Illinois, Anderson Shumaker Company provides open
die forgings and custom forgings in various shapes and finishes
using stainless steel, aluminum, carbon steel and various grades of
alloy steel.

Anderson Shumaker filed a Chapter 11 petition (Bankr. N.D. Ill.
Case No. 17-05206) on Feb. 23, 2017.  In the petition signed by CEO
Richard J. Tribble, the Debtor estimated $1 million to $10 million
in assets and $10 million to $50 million in liabilities.

The case is assigned to Judge Donald R Cassling.

Scott R. Clar, Esq., and Brian P. Welch, Esq., at Crane, Heyman,
Simon, Welch & Clar, serve as bankruptcy counsel to the Debtor.

On March 9, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Freeborn & Peters LLP
is the Committee's legal counsel.


ANTHEM MEMORY: In Talks with Landlord to Extend Forbearance
-----------------------------------------------------------
LTC Properties, Inc., disclosed in a recent regulatory filing with
the Securities and Exchange Commission that during the 2017 second
quarter, it issued a default notice on the Anthem Memory Care
master lease.

According to LTC, "During the second quarter of 2017, we issued a
notice of default on a master lease covering one property under
development and ten additional operational memory care communities
resulting from lessee’s partial payment of minimum rent. In
conjunction with our negotiations to transition two of the
operational properties to another operator in our portfolio, we
wrote off $1.9 million of straight-line rent and other receivables
related to these two properties during the second quarter of 2017.
Subsequently, we agreed to leave these two properties in this
portfolio. During the year ended December 31, 2017, we entered into
a forbearance agreement with our lessee whereby we have agreed not
to pursue enforcement of our rights and remedies pertaining to
known events of default under the master lease and our guarantees
through December 31, 2017, with the stipulation that the lessee pay
$0.4 million per month toward their obligations of the master lease
through December 31, 2017. For fiscal 2018, we anticipate receiving
a minimum of $5.2 million of cash rent for these 11 properties."

The Company added: "We are currently negotiating the terms and
length of a further forbearance agreement with Anthem Memory Care.
We will continue to explore our options which may include
transitioning some or all of the properties from Anthem Memory Care
to another operator and/or a possible sale of some or all of the
properties."

LTC is a self-administered real estate investment trust that
primarily invests in seniors housing and health care properties
primarily through sale-leaseback transactions, mortgage financing
and structured finance solutions including mezzanine lending. At
December 31, 2017, LTC had 202 investments located in 29 states
comprising 105 assisted living communities, 96 skilled nursing
centers and 1 behavioral health care hospital.

Anthem Memory -- https://www.anthemmemorycare.com/ -- provides
highly specialized care for individuals affected by Alzheimer's and
other dementias, including Lewy Body, vascular and Parkinson's
dementias.


ASCENT RESOURCES: Hires D.R. Payne as Financial Consultant
----------------------------------------------------------
Ascent Resources Marcellus Holdings, LLC, and its debtor-affiliates
seek authority from the U.S. Bankruptcy Court for the District of
Delaware to employ D.R. Payne & Associates, Inc., as financial
consultant to the Debtors.

Ascent Resources requires D.R. Payne to:

   a. assist in the preparation of financial related disclosures
      required by the Court, including but not limited to
      Schedules of Assets and Liabilities, Statements of
      Financial Affairs and Monthly Operating Reports;

   b. assist with information and analysis required by first day
      motions;

   c. assist with the identification of executory contracts and
      leases of cost/benefit evaluations with respect to the
      affirmation or rejection of each;

   d. provide analysis estimation and/or quantification of
      creditor claims by type, entity, and individual claim;

   e. assist with information and analyses required pursuant to
      cash collateral documents;

   f. assist in the preparation of information and analysis
      requested by the debtors' counsel and financial
      advisors/bankers necessary for the confirmation of a plan
      of reorganization in these chapter 11 cases, including
      information contained in the plan and disclosure statement;

   g. render such other general business consulting or such other
      assistance management or counsel may deem necessary and
      consistent with the role of a financial consultant to the
      extent that it would not be duplicative of services
      provided by other professionals.

D.R. Payne will be paid at these hourly rates:

     Partner/Principal           $595 to $325
     Manager                     $395 to $235
     Consultant                  $225 to $175
     Staff                       $165 to $125

As of the Petition Date, D.R. Payne held a balance of $75,000 as a
retainer. During the 90-day period prior to the Petition Date, D.R.
Payne received approximately $99,464 from the Debtors for
professional services performed and expenses incurred.

D.R. Payne will also be reimbursed for reasonable out-of-pocket
expenses incurred.

David R. Payne, managing director of D.R. Payne & Associates,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtors and their
estates.

D.R. Payne can be reached at:

     David R. Payne
     D.R. PAYNE & ASSOCIATES, INC.
     119 N. Robinson, Suite 400
     Oklahoma City, OK 73102
     Tel: (405) 272-0511
     Fax: (405) 272-0501

              About Ascent Resources Marcellus
                         Holdings, LLC

Oklahoma City-based Ascent Resources Marcellus Holdings, LLC and
its wholly owned subsidiaries, Ascent Resources - Marcellus, LLC
("ARM") and Ascent Resources Marcellus Minerals, LLC were formed to
acquire, explore for, develop, produce and operate natural gas and
oil properties in the Marcellus Shale.  The ARM Entities currently
own or have the right to develop 43,000 net acres in northern West
Virginia.

Ascent Resources Marcellus Holdings and 2 affiliated debtors each
filed a voluntary petition for relief under Chapter 11 of the
United States Bankruptcy Code (Bankr. D. Del. Lead Case No.
18-10265) on Feb. 6, 2017.

Ascent Resources, LLC, Ascent Resources Utica Holdings, LLC, Ascent
Resources - Utica, LLC and Ascent Resources Management Services,
LLC -- Ascent Entities -- are not included in the ARM Restructuring
and their operations remain unaffected by the ARM Restructuring.

The Ascent Entities are separate and distinct entities that have
their own capital structures, financing and operations. The Ascent
Entities do not guarantee any of the ARM Entities debt.

The Debtors tapped SULLIVAN & CROMWELL LLP as general bankruptcy
counsel; YOUNG CONAWAY STARGATT & TAYLOR, LLP, as bankruptcy
co-counsel; D.R. PAYNE & ASSOCIATES, INC., as restructuring
advisor; PJT PARTNERS, as financial advisor; and PRIME CLERK LLC,
as claims agent.


ATLANTIC FABRICATION: Taps Polston as Tax Accountant
----------------------------------------------------
Atlantic Fabrication & Design LLC seeks approval from the U.S.
Bankruptcy Court for the Western District of Oklahoma to hire
Polston Tax Resolution & Accounting as its tax accountant.

The firm will provide tax preparation and payroll services to help
the Debtor meet its obligations to the Internal Revenue Service and
Oklahoma Tax Commission regarding tax filings.

Polston will be paid a monthly fee of $285 and an initial retainer
in the sum of $2,700.

Whitney Craig, a certified public accountant and director of
Polston, disclosed in a court filing that the firm is a
"disinterested person" as defined in section 101(14) of the
Bankruptcy Code.

Polston can be reached through:

     Whitney Craig
     Polston Tax Resolution & Accounting
     4334 NW Expressway, Suite 151
     Oklahoma City, OK 73116
     Phone: (405) 602-1818

                    About Atlantic Fabrication

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

Atlantic Fabrication & Design LLC filed a Chapter 11 petition
(Bankr. W.D. Okla. Case No. 17-14891) on Dec. 4, 2017.  In the
petition signed by Paul D. Stitt, its member manager, the Debtor
disclosed $2.02 million in assets and $1.98 million in liabilities.


The Hon. Janice D. Loyd presides over the case.  

The Debtor hired Sansone Howell PLLC as its bankruptcy counsel, and
D. R. Payne & Associates, Inc., as its accountant.


AXIS ENERGY: Hires Reynolds Law Corp as Attorney
------------------------------------------------
Axis Energy Partners, LLC, seeks authority from the U.S. Bankruptcy
Court for the Eastern District of California (Sacramento) to hire
Stephen M. Reynolds as its attorney.

Professional services to be rendered by Mr. Reynolds are:

     a. prepare and file complete schedules and statements in
support of relief under Chapter 11 of  the United States Code;

     b. advise and represent the Debtor within the present Chapter
11 case;

     c. obtain employment of professionals as necessary for the
proper administration of the estate and case;

     d. obtain court authority for the use of cash collateral;

     e. communicate with and negotiate as necessary with the
creditors and other parties of interest in this case;

     f. obtain court authority for any and all actions necessary to
the administration of the estate, including funding;

     g. propose and obtain confirmation of a Plan of
Reorganization;

     h. provide all other actions necessary for the proper
administration of the estate; anf

     i. obtain court authority for the sale of certain property of
the estate.

Mr. Reynolds' hourly rate is $350 per hour. Reynolds Law
Corporation received $34,785 as a prepetition retainer.

Mr. Reynolds attests that he does not have any connections with the
Debtor, the creditors of the Office of the United States Trustee.

The counsel can be reached through:

     Stephen M. Reynolds, Esq.
     Reynolds Law Corporation
     424 2nd St Ste A
     Davis, CA 95616
     Phone: +1 530-297-5030

                   About Axis Energy Partners

Axis Energy Partners, LLC -- http://axisep.com-- is a full service
value add LED lighting company.  Axis Energy is a direct
manufacturer/distributor of selected LED lighting products
including bulbs, tubes, wall pack lights, flood lights, area/
shoebox lights, canopy lights, high/low bay, flat panel, troffer,
grow lights, exit/emergency lighting, electrical, rope lights, and
tape/stripe light.

Axis Energy Partners filed a Chapter 11 petition (Bankr. E.D. Cal.
Case No. 18-20689) on Feb. 8, 2018.  In the petition signed by
Kevin Terry, CFO, the Debtor disclosed $1.14 million in total
assets and $3.87 million in total liabilities.  The case is
assigned to Judge Christopher D. Jaime.  Stephen M. Reynolds, Esq.,
at Reynolds Law Corporation, is the Debtor's counsel.


BARTLETT MANAGEMENT: Taps Keen-Summit as Lease Negotiation Experts
------------------------------------------------------------------
Bartlett Management Services, Inc., Bartlett Management
Indianapolis, Inc. and Bartlett Management Peoria, Inc., seek
authority from the United States Bankruptcy Court for the Central
District of Illinois, Springfield Division, to hire Keen-Summit
Capital Partners, LLC, as lease negotiation experts.

Keen shall provide Company with a desktop evaluation of the
Properties, in spreadsheet format, outlining Keen's estimate as to
the market rent of each Property. Keen’s valuation shall be based
upon an analysis of the market, review of lease abstracts and upon
its exercise of its professional judgment.

Keen will be paid $20,000 for its report that will include no more
than 28 Properties.

Keen is disinterested within the meaning and intent of Section
101(14) and Section 1107(b) of the Bankruptcy Code.

The firm can be reached through:

     Matthew Bordwin
     Keen-Summit Capital Partners LLC
     1 Huntington Quadrangle, Suite 2C04
     New York, NY 11747
     Tel: (646) 381-9202
     Email: mbordwin@keen-summit.com

               About Bartlett Management Services

Bartlett Management Services, Inc., Bartlett Management
Indianapolis, Inc., and Bartlett Management Peoria, Inc., owned 33
current franchises of KFC Corporation, the franchisor of the
Kentucky Fried Chicken quick-services restaurant chain that
provides a diverse menu of chicken and related side dishes and
desserts.  As of Feb. 28, 2018, Bartlett are operating 32
locations, 28 of which are leased.

Bartlett Management Services and its affiliates sought Chapter 11
protection (Bankr. C.D. Ill. Lead Case No. 17-71890) on Dec. 5,
2017.  The Debtors have sought joint administration of the cases
under Case No. 17-71890.  

In the petitions signed by Robert E. Clawson, president, Bartlett
estimated $1 million to $10 million in assets and $10 million to
$50 million in liabilities.

The Hon. Mary P. Gorman presides over the cases.  

Jonathan A Backman, Esq., at the Law Office of Jonathan A. Backman,
serves as bankruptcy counsel to the Debtors.  The Debtors also
hired Valenti Florida Management, Inc., as accountant and financial
advisor, Steven A. Nerger of Silverman Consulting, Inc., as chief
restructuring officer.

On Jan. 8, 2018, the Office of the United States Trustee appointed
an Unsecured Creditors' Committee in each of the three cases.  On
Jan. 19, 2018, counsel filed appearances on behalf of all three
Committees.  Goldstein & McClintock LLLP is representing the
Committees.


BAYWAY HAND: Trustee Taps Fox Rothschild as Special Counsel
-----------------------------------------------------------
Donald Conway, the Chapter 11 trustee for Bayway Hand Car Wash
Corp., seeks approval from the U.S. Bankruptcy Court for the
District of New Jersey to hire Fox Rothschild, LLP as special
counsel.

The firm will provide legal services to the trustee in connection
with the claims in the sum of $3.25 million filed by Ofelia
Sanchez, a creditor, in the Chapter 11 case of Jose Louis Vazquez,
one of the jointly administered debtors.

The trustee had previously employed Riker Danzig Scherer Hyland &
Perretti, LLP as special counsel.  Sandra Fava, Esq., the attorney
at Riker who is handling the claims, left the firm and joined Fox
Rothschild.

Fox Rothschild's hourly rates are:

     Partners/Counsel/Of Counsel     $395 - $650
     Associates                      $210 - $435
     Paralegals                      $115 - $325
     Other Paraprofessionals         $115 - $325

Ms. Fava, Esq., and Katherine Nunziata, Esq., the attorneys who
will be providing the services, charge $435 per hour and $310 per
hour, respectively.

Ms. Fava disclosed in a court filing that she and her firm are
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

Fox Rothschild can be reached through:

     Sandra C. Fava, Esq.
     Fox Rothschild, LLP
     49 Market Street
     Morristown, NJ 07960
     Phone: 973-992-4800 / 973-994-7564
     Fax: 973-992-9125
     Email: sfava@foxrothschild.com

                  About Vazquez and His Companies

Bayway Hand Car Wash Corp. and three affiliates, owned by Jose
Louis Vazquez, operated a car wash facility at a different location
in the New York metropolitan region.

Jose Louis Vazquez and four related entities, Bayway Hand Car Wash
Corp., Harlem Hand Car Wash Corp., J.V. Car Wash Ltd. and Webster
Hand Car Wash Corp., each filed a voluntary petition for
reorganization under chapter 11 of the Bankruptcy Code (Bankr.
D.N.J. Lead Case No. 13-32632) on Oct. 16, 2013.  The Debtors'
bankruptcy cases are jointly administered pursuant to the
Bankruptcy Court's Order dated Nov. 16, 2013.

By order dated May 28, 2014, the Bankruptcy Court directed the
appointment of a Chapter 11 trustee for the Debtors.  Donald F.
Conway serves as the Chapter 11 trustee for the Individual Debtor.
Donald V. Biase serves as the Chapter 11 trustee for the Business
Debtors.

During the course of the bankruptcy cases, the Business Debtors
have ceased operating their car wash businesses.  In August 2015,
the Business Debtors' Trustee sold the car wash operations and real
estate owned by Webster.  In March 2016, the Business Debtors'
Trustee closed the car wash operated by Harlem and the Vazquez
Trustee sold the real estate owned by the Individual Debtor from
which Harlem operated.

In March 2017, the Business Debtors' Trustee closed the car wash
operated by J.V. and the Vazquez Trustee began to market for sale
the Broadway Property from which J.V. operate.

The Vazquez Trustee may be reached at:

          Donald F. Conway
          The Mercadien Group
          3625 Quakerbridge Rd.
          Hamilton, NJ 08619

Counsel for the Vazquez Trustee:

          J. Alex Kress, Esq.
          Becker, LLC
          354 Eisenhower Parkway
          Plaza II, Suite 1500
          Livingston, NJ 07039
          Telephone: (973) 422-1100
          Email: akress@becker.legal


BAYWAY HAND: Trustee Taps R.D. Clifford as Real Estate Appraiser
----------------------------------------------------------------
Donald Conway, the Chapter 11 trustee for Bayway Hand Car Wash
Corp., seeks approval from the U.S. Bankruptcy Court for the
District of New Jersey to hire R.D. Clifford Associates, Inc., as
real estate appraiser.

The firm will conduct an appraisal of the real properties located
at 271 Harmon Avenue and at 1341 Oleri Terrace, Fort Lee, New
Jersey.

Robert Clifford, a real estate appraiser at R.D. Clifford
Associates, will charge a flat fee of $400 for each property, and
an hourly fee of $150 for providing testimonies in court.

Mr. Clifford disclosed in a court filing that he and his firm do
not hold any interests adverse to the Debtor's estate.

The firm can be reached through:

     Robert D. Clifford
     R.D. Clifford Associates, Inc.
     210 Summit Avenue
     Montvale, NJ 07645
     Phone: (201) 802-0010
     Fax: (201) 701-0218
     Email: support@rdcappraisals.com

                  About Vazquez and His Companies

Bayway Hand Car Wash Corp. and three affiliates, owned by Jose
Louis Vazquez, operated a car wash facility at a different location
in the New York metropolitan region.

Jose Louis Vazquez and four related entities, Bayway Hand Car Wash
Corp., Harlem Hand Car Wash Corp., J.V. Car Wash Ltd. and Webster
Hand Car Wash Corp., each filed a voluntary petition for
reorganization under chapter 11 of the Bankruptcy Code (Bankr.
D.N.J. Lead Case No. 13-32632) on Oct. 16, 2013.  The Debtors'
bankruptcy cases are jointly administered pursuant to the
Bankruptcy Court's Order dated Nov. 16, 2013.

By order dated May 28, 2014, the Bankruptcy Court directed the
appointment of a Chapter 11 trustee for the Debtors.  Donald F.
Conway serves as the Chapter 11 trustee for the Individual Debtor.
Donald V. Biase serves as the Chapter 11 trustee for the Business
Debtors.

During the course of the bankruptcy cases, the Business Debtors
have ceased operating their car wash businesses.  In August 2015,
the Business Debtors' Trustee sold the car wash operations and real
estate owned by Webster.  In March 2016, the Business Debtors'
Trustee closed the car wash operated by Harlem and the Vazquez
Trustee sold the real estate owned by the Individual Debtor from
which Harlem operated.

In March 2017, the Business Debtors' Trustee closed the car wash
operated by J.V. and the Vazquez Trustee began to market for sale
the Broadway Property from which J.V. operate.

The Vazquez Trustee may be reached at:

          Donald F. Conway
          The Mercadien Group
          3625 Quakerbridge Rd.
          Hamilton, NJ 08619

Counsel for the Vazquez Trustee:

          J. Alex Kress, Esq.
          Becker, LLC
          354 Eisenhower Parkway
          Plaza II, Suite 1500
          Livingston, NJ 07039
          Telephone: (973) 422-1100
          Email: akress@becker.legal


BESTWALL LLC: Future Claimants' Rep Taps H&C as Local Co-Counsel
----------------------------------------------------------------
Sander Esserman, the proposed legal representative for future
claimants of Bestwall LLC, seeks approval from the U.S. Bankruptcy
Court for the Western District of North Carolina to hire Hull &
Chandler, P.A.

Hull & Chandler will serve as local co-counsel with Young Conaway
Stargatt & Taylor LLP, another firm tapped by Mr. Esserman to be
its counsel.

The firm's hourly rates for its attorneys range from $250 to $425.
Paralegals charge $100 to $125 per hour.  Felton Parrish, a member
of Hull & Chandler, charges an hourly fee of $425.

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

The firm can be reached through:

     Felton Parrish
     Hull & Chandler, P.A.
     1001 Morehead Square Drive, Suite 450
     Charlotte, NC 28203
     Phone: 704-375-8488
     Fax: (704) 375-8487
     E-mail: fparrish@lawyercarolina.com

                        About Bestwall LLC

Bestwall LLC -- http://www.Bestwall.com/-- was created in an
internal corporate restructuring and now holds asbestos
liabilities.  Bestwall's asbestos liabilities relate primarily to
joint systems products manufactured by Bestwall Gypsum Company, a
company acquired by Georgia-Pacific in 1965.  The former Bestwall
Gypsum entity manufactured joint compounds containing small amounts
of chrysotile asbestos; the manufacture of these
asbestos-containing products ceased in 1977.

Bestwall's non-debtor subsidiary, GP Industrial Plasters LLC
("PlasterCo"), develops, manufactures, sells and distributes gypsum
plaster products, including gypsum floor underlayment, industrial
plaster, metal casting plaster, industrial tooling plaster, dental
plaster, medical plaster, arts and crafts plaster, pottery plaster
and general purpose plaster.

Bestwall LLC sought Chapter 11 protection (Bankr. W.D.N.C. Case No.
17-31795) on Nov. 2, 2017, in an effort to equitably and
permanently resolve all its current and future asbestos claims.

The Debtor estimated assets and debt of $500 million to $1 billion.
It has no funded indebtedness.

The Hon. Laura T. Beyer is the case judge.

The Debtor tapped Jones Day as general bankruptcy counsel;
Robinson, Bradshaw & Hinson, P.A., as local counsel; Schachter
Harris, LLP as special litigation counsel for medicine science
issues; King & Spalding as special counsel for asbestos matters;
and Bates White, LLC, as asbestos consultants. Donlin Recano LLC is
the claims and noticing agent.

On Nov. 8, 2017, the U.S. bankruptcy administrator appointed an
official committee of asbestos claimants in the Debtor's case.  The
Committee retained Montgomery McCracken Walker & Rhoads LLP as its
legal counsel, Hamilton Stephens Steele + Martin, PLLC and JD
Thompson Law as local counsel, FTI Consulting, Inc., as financial
advisor.

On Feb. 22, 2018, the court approved the appointment of Sander L.
Esserman as the future claimants' representative in its case.  Mr.
Esserman tapped Young Conaway Stargatt & Taylor, LLP as his legal
counsel.


BIG GUNS: Case Summary & 5 Unsecured Creditors
----------------------------------------------
Debtor: Big Guns Petroleum Inc.
        8000 Vantage Drive
        San Antonio, TX 78249

Business Description: Big Guns Petroleum is a privately held
                      company in San Antonio, Texas engaged in
                      the utility system construction business.

Chapter 11 Petition Date: March 12, 2018

Court: United States Bankruptcy Court
       Western District of Texas (San Antonio)

Case No.: 18-50569

Judge: Hon. Craig A. Gargotta

Debtor's Counsel: Ronald J. Smeberg, Esq.
                  THE SMEBERG LAW FIRM
                  2010 W Kings Hwy
                  San Antonio, TX 78201-4926
                  Tel: (210) 695-6684
                  Fax: (210) 598-7357
                  E-mail: ron@smeberg.com

Estimated Assets: $50,000 to $100,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Belinda Juarez, president.

A full-text copy of the petition, along with a list of five
unsecured creditors, is available for free at
http://bankrupt.com/misc/txwb18-50569.pdf


BK RACING: Taps Henderson Law Firm as Legal Counsel
---------------------------------------------------
BK Racing, LLC, received approval from the U.S. Bankruptcy Court
for the Western District of North Carolina to hire The Henderson
Law Firm PLLC as its legal counsel.

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

James Henderson, Esq., a member of Henderson Law Firm and the
attorney who will be handling the case, charges an hourly fee of
$450.  His assistant Virginia Harlan charges $85 per hour.

Henderson Law Firm received a $25,000 retainer from BRC Loans, LLC,
an entity owned or controlled by Ronald Devine, the Debtor's
principal.

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

The firm can be reached through:

     James H. Henderson, Esq.
     The Henderson Law Firm PLLC
     1201 Harding Place
     Charlotte NC 28202-2826
     Phone: 704.333.3444
     Fax: 704.333.5003
     Email: henderson@title11.com

                       About BK Racing

BK Racing, LLC, is a Monster Energy NASCAR Cup Series Toyota Racing
team headquartered in Charlotte, North Carolina.  The team was
founded in 2012 after owners Ron Devine and Wayne Press acquired
Red Bull Racing.

BK Racing sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. W.D.N.C. Case No. 18-30241) on Feb. 15, 2018.  In its
petition signed by Kathy Burch, power of attorney for managing
member Brenda Devine, the Debtor estimated assets and liabilities
of $10 million to $50 million.  Judge Craig J. Whitley presides
over the case.


BOB COOK COMPANY: Taps Gabriel Liberman as Legal Counsel
--------------------------------------------------------
Bob Cook Company LLC seeks approval from the U.S. Bankruptcy Court
for the Eastern District of California to hire the Law Offices of
Gabriel Liberman, APC, as its legal counsel.

The firm will provide legal services to help the Debtor execute its
duties under the Bankruptcy and implement the restructuring
process.

The firm's hourly rates are:

     Judith Whitman        $350
     Gabriel Liberman      $275
     Paraprofessionals     $150

The Debtor paid Liberman $2,000, which included the filing fee of
$1,717 prior to the petition date.

Liberman and its associates are "disinterested persons" as defined
in section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Gabriel E. Liberman, Esq.
     Law Offices of Gabriel Liberman, APC
     2033 Howe Avenue, Suite 140
     Sacramento, CA 95825
     Phone: (916) 485-1111
     Fax: (916) 485-1111
     Email: Attorney@4851111.com

                    About Bob Cook Company

Bob Cook Company LLC is a privately-held company engaged in
activities related to real estate.  The company owns in fee simple
a single-family residence (4,348 square feet, four bedrooms, 2.5
bath, built in 1991) located at 6416 Orange Hill Lane, Carmichael
California.  The property has a comparable sale value of $1.39
million.  

Bob Cook first sought bankruptcy protection (Bankr. E.D. Cal. Case
No. 18-20048) on Jan. 3, 2018.

Bob Cook  sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. E.D. Cal. Case No. 18-20604) on Feb. 2, 2018.  In its
petition signed by Robert A. Cook, managing member, the Debtor
disclosed $1.39 million in assets and $966,798 in liabilities.
Judge Robert S. Bardwil presides over the case.  The Law Offices of
Gabriel Liberman, APC, is the Debtor's legal counsel.


BUCK SPRINGS: Taps Maida Clark Law Firm as Legal Counsel
--------------------------------------------------------
Buck Springs, Inc., seeks approval from the U.S. Bankruptcy Court
for the Eastern District of Texas to hire Maida Clark Law Firm,
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:

     Frank Maida              $400
     Tagnia Fontana Clark     $300
     Paralegal                 $60

Tagnia Fontana Clark, Esq., a partner at Maida Clark, disclosed in
a court filing that she and her firm are "disinterested persons" as
defined in section 101(14) of the Bankruptcy Code.

Maida Clark can be reached through:

     Tagnia F. Clark, Esq.
     Maida Clark Law Firm P.C.
     4320 Calder Avenue       
     Beaumont, TX 77706
     Phone: (409) 898-8200
     Fax: (409) 898-8400
     Email: maidalawfirm@gt.rr.com

                      About Buck Springs

Buck Springs, Inc. is a grocery company located in Jasper, Texas.
Buck Springs sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Tex. Case No. 18-10059) on Feb. 21 2018.  In its
petition signed by Robert Lee Shellhammer, president, the Debtor
estimated assets and liabilities of less than $500,000.  Judge Bill
Parker presides over the case.  Maida Clark Law Firm, P.C., is the
Debtor's legal counsel.


CAREVIEW COMMUNICATIONS: Smith et al Have 6.8% Stake as of Feb. 14
------------------------------------------------------------------
As of Feb. 14, 2018, Robert J. Smith, Plato & Associates, LLC and
Energy Capital, LLC own (i) 265,000 shares held directly in Mr.
Smith's name, (ii) an aggregate of 60,000 shares held in trust for
Mr. Smith's minor children, (iii) 3,054,783 shares held indirectly
through Energy Capital, and (iv) 6,210,723 shares held indirectly
through Plato, resulting in ownership of an aggregate of 9,590,506
shares or 6.88%.

During 2007, the Reporting Persons acquired an aggregate of
6,727,024 shares through conversion of debt and shares acquired
from an unaffiliated individual in a private transaction.

During 2010, the Reporting Persons acquired an aggregate of
3,275,199 shares through the Company's private offering and through
conversion of debt.

Subsequently, the Reporting Persons transferred/sold or
acquired/purchased shares in private transactions and open market
transactions resulting in an aggregate ownership of 9,605,506
shares.

A full-text copy of the Schedule 13D/A is available for free at:

                      https://is.gd/ARfO5p  
    
                 About CareView Communications

Headquartered in Lewisville, Texas, CareView Communications, Inc.
-- http://www.care-view.com/-- is a provider of products and
on-demand application services for the healthcare industry,
specializing in bedside video monitoring, software tools to improve
hospital communications and operations, and patient education and
entertainment packages.  Its proprietary, high-speed data network
system is the next generation of patient care monitoring that
allows real-time bedside and point-of-care video monitoring
designed to improve patient safety and overall hospital costs.  The
entertainment packages and patient education enhance the patient's
quality of stay.

CareView reported a net loss of $18.66 million in 2016 following a
net loss of $16.35 million in 2015.  As of Sept. 30, 2017, CareView
had $14.32 million in total assets, $71.54 million in total
liabilities, and a total stockholders' deficit of $57.21 million.


CARL SAYERS: April 17 Auction of Four Danbury Properties Set
------------------------------------------------------------
Judge Anne M. Nevins of the U.S. Bankruptcy Court for the District
of Connecticut authorized bidding procedures of Carl R. Sayers,
doing business as Danbury Top Soil Co., and Suzanne Sayers, in
connection with the sale of substantially all properties in
Danbury, Connecticut: (i) 7,9,13 Miry Brook Road aka Sugar Hollow
Road; (ii) 25 Miry Brook Road (Carl Sayers owns a 75% interest, but
has been advised by his son Carl Sayers II, that he will consent to
the sale by the Debtors' provided Carl Sayers II receives 25% of
the net proceeds); (iii) 38 Miry Brook Road; and (iv) 15 Miry Brook
Road, at auction.

The salient terms of the Bidding Procedures are:

     a. The Debtors' properties will be sold in the following order
as set forth: (i) 7,9,13 Miry Brook Road aka Sugar Hollow Road;
(ii) 25 Miry Brook Road (the Debtor owns a 75% interest, but
understands the other 25% owner who is an insider would consent to
the sale provided they receive 25% of the net proceeds); (iii) 38
Miry Brook Road; and (iv) 15 Miry Brook Road.

     b. The Court will conduct the Auction of the Properties on
April 17, 2018 at 10 a.m. at the US Bankruptcy Court, 157 Church
Street, 18th floor, New Haven, CT with internet bidding and in
Court bidding with the Auction sale of these Properties serially in
the order set forth free and clear of all liens and interests with
closings to be conducted within 35 days (or within 21 days
thereafter to a Second Best Bidder) after approval of the sale of
any property as set forth.  As the Auction will be staggered so
that each of the Properties is sold separately and in series in the
order set forth, if the total proceeds achieved after each sale at
the Auction are sufficient to address all allowed claims in the
case, the Debtors have the right to cancel all subsequent sales of
any remaining Properties at the Auction subject to Court approval.

     c. Absolute Auction & Realty ("AAR"), Inc., 45 South Ave,
Pleasant Valley, NY, with the Debtors' assistance will assist with
the Auction and prequalify each potential bidder at the Auction.

     d. The Highest Bidder is required to supplement its deposit
within 24 hours after the Auction is conducted, so that it has paid
to the Debtors a total nonrefundable deposit in good funds equal to
10% of the sum of the approved winning bid plus the 5% buyer's
premium and sign any necessary purchase and sale agreements
prepared by the Debtors.  The balance of the approved winning bid
will be paid by the Highest Bidder in full upon closing, time being
of the essence.  In addition to paying the approved winning bid
amount to the Debtors at closing, the Highest Bidder will also be
responsible for and pay an additional fee, called a buyer's
premium, equal to 5% of the approved winning bid to and for the
benefit of AAR at closing, time being of the essence.

     e. If the bid of a Bidder is deemed to be the second highest
and best bid for a Property by the Court, that Bidder will be
deemed to be the Second Best Bidder, and Second Best Bid is
irrevocable until 22 days after the date that the Highest Bidder is
required to close (and the Second Best Bid may not be revoked if
the Highest Bidder fails to close).

     f. The Potential Bidder acknowledges that the Properties are
being sold "as is, where is" without any representations or
warranties, and free and clear of liens, claims, encumbrances, and
interests.

     g. Prior to the Auction, a deposit payable to the order of
Zeisler & Zeisler, P.C., Trustee and delivered to 10 Middle Street,
15th Floor, Bridgeport, CT 06604, Attn: Matthew K. Beatman, Esq.,
203-368-4234, ext. 233 as escrow agent to be held (but not
necessarily deposited) by the Debtors' counsel, in an amount equal
to the following based on the Property they intend to bid on: (i)
7, 9 and 13 Miry Brook - $50,000; (ii) 25 Miry Brook - $25,000;
(iii) 38 Miry Brook - $25,000; and 15 Miry Brook - $25,000.
Notwithstanding these provisions, a Bidder on 25, 38 or 15
MiryBrook Road need only post a single $25,000 Deposit to bid on
any one of these Properties.

     h. The following are the minimum bids that a Bidder must make
for each Property on which they intend to make a bid at the
Auction:(i) 7, 9 and 13 Miry Brook - $1,100,000; (ii) 25 Miry Brook
- $270,000; (iii) 38 Miry Brook - $300,000; and (iv) 15 Miry Brook
- $160,000.

     i. The minimum bid for each Property will not necessarily be
the highest and best amount that will be approved for the sale of
any Property as such amounts have been established to maximize
competitive bidding.  With respect to 7, 9 and 13 Miry Brook Road,
the Court will approve the Highest Bid at the conclusion of the
Auction that is greater than the minimum bid with the proceeds to
be paid at closing as follows: 11% of gross proceeds including the
Buyer's Premium under $2 million will be carved out for the benefit
of the Debtors' estate (i.e. conveyance taxes, allowed
auctioneer/broker fees, closing costs, allowed attorneys' fees,
U.S. Trustee's fees, etc.  however, the Buyer's Premium will be
paid from the estate's carveout for this Property).  For any amount
received for this Property above $2.1 million, the carveout for the
above captioned estate will increase to 39.5% (to help pay for
estimated federal and state taxes).  If this Property sells for an
amount high enough to satisfy all secured claims on the Property
(after carveouts set forth herein) the remaining proceeds will be
retained by the estate.  After these carveouts, the proceeds would
first be used to pay real estate taxes and then to secured claims
on this Property (up to the allowed amount of such claims) in full
satisfaction of its claims.

     j. With respect to the Property located at 15 Miry Brook Road,
the Debtors will sell that Property for the highest and best price
realized from the Auction that exceeds the minimum bid for that
Property.

     k. The Debtors will ask approval of the Highest Bid and Second
Best Bid for the Properties located at 25 Miry Brook Road and 38
Miry Brook Road only if they necessarily believe they are each in
an amount sufficient to pay off in full the existing mortgage and
liens on such Property pursuant to an updated payoff as of the
estimated date of closing, and provide sufficient funds to pay
estimated income taxes associated with the sale, conveyance taxes,
allowed broker fees, closing costs, allowed attorneys' fees related
to the sale and Auction and U.S. Trustee's fees.

     l. At the Auction, holders of allowed secured claims reserve
the right to credit bid the amount of their allowed secured claim
on the Property in which that claim is secured on, but such credit
bid does not require the Debtors to ask approval of a sale of such
Property in the amount of such credit bid.  In the event the
Highest Bid at the Auction on any property other than 7, 9, 13 Miry
Brook Road is insufficient to pay all secured claims on that
Property in full, said bid will be rejected and the Debtors will be
deemed to immediately consent to relief from the automatic stay to
allow the secured creditor with an interest in the subject property
to foreclose on said property but not to seek a deficiency judgment
against the Debtors without further order of the Court.

     m. The Debtors are authorized to adopt such other rules for
the bidding process that will better promote the goals of the
bidding process not inconsistent with the order of the Court.

     n. Subject to the terms herein, the Debtors will be deemed to
have accepted a bid from the Auction only when the bid has been
approved by the Bankruptcy Court as the Highest Bid and Second
Highest Bid at the hearing to approve the sale.  The Debtors may
share the reserve or strike price for 25 Miry Brook Road and 38
Miry Brook Road with the U.S. Trustee immediately before the
Auction if the U.S. Trustee requests.  They have represented that
only 25 and 38 Miry Brook Road have reserve or strike prices, with
the minimum bids and the carveouts on 7, 9 and 13 Miry Brook Road
sufficient to permit the sale for the highest and best offer above
the minimum bid.

     o. Sale Hearing: April 17, 2018 at 10:00 a.m.

     p. Sale Objection Deadline: April 10, 2018 at 5:00 p.m.

A copy of the Bidding Procedures attached to the Order is available
for free at:

    http://bankrupt.com/misc/Carl_Sayers_324_Order.pdf

                       About the Sayers

Carl Sayers is an army veteran, having served from 1962 to 1965.
He has since worked in a number of entrepreneurial roles and
presently operates his Danbury Top Soil business, a sole
proprietorship.  Suzanne Sayers had been employed in a number of
jobs and had been working for Danbury Top Soil but is now retired.

Carl R. Sayers and Suzanne Sayers sought Chapter 11 protection
(Bankr. D. Conn. Case No. 15-50870) on June 29, 2015.

Matthew K. Beatman, Esq., at Zeisler & Zeisler, P.C., serves as
counsel to the Debtors.  Keller Williams Realty is the Debtors'
broker.

On Jan. 9, 2018, the Court appointed Absolute Auctions & Realty,
Inc., as the Debtors' Broker.


CC CARE LLC: Court Okays Seventh Interim Cash Collateral Order
--------------------------------------------------------------
Judge Janet S. Baer of the U.S. Bankruptcy Court for the Northern
District of Illinois authorized CC Care, LLC, and each of its
affiliates to use cash collateral during the term of the Seventh
Interim Order, solely to pay the ordinary and reasonable expenses
of operating their businesses.

The hearing to consider entry of a final order authorizing use of
cash collateral will be held on March 12, 2018 at 2:00 p.m. Any
party-in-interest objecting to the Debtors' use of cash collateral
must file written objections by no later than 8:00 a.m. on March
12, 2018, and will contemporaneously serve such objections to any
other party-in-interest.

The Debtors, together with certain non-debtor affiliates, the
Lenders Party from time to time (AR Lenders), and MidCap Funding IV
Trust (f/k/a MidCap Funding IV, LLC) as assignee of Midcap
Financial Trust (f/k/s MidCap Financial, LLC) and successor
administrative agent entered into a Credit and Security Agreement
that was amended numerous times through the present.

The AR Lenders' Prepetition Obligations are secured by the accounts
receivable of the Operating Debtors. As of the Petition Date, the
AR Lenders assert they were owed $8,390,988 in revolving loan
principal obligations, plus interest, fees, costs and expenses.

The United States Department of Housing and Urban Development
("HUD") as assignee of the FHA mortgage, asserts claims against
each Operating Debtor based on the HUD Loan Documents, mortgage
insurance contracts, and operating lease rents applicable to each
facility and against JLM, for the aggregate, are no less than (a)
$81,834,514, representing the approximate total outstanding
principal amount of the HUD loans as of the Petition Date; (b)
$82,898,528, representing the approximate aggregate amount paid by
HUD under its contracts for mortgage insurance; (c) the amount of
rents with respect to each facility, in an approximate amount not
less than the amount of debt service on the applicable HUD mortgage
loan; and (d) other unpaid amounts, obligations or claims.

The Pre-petition Agent, the AR Lenders, the HUD and Edward Don &
Company have consented to the individual Budgets for each of the
Operating Debtors.

The AR Lenders, the HUD and Edward Don, are each granted valid and
perfected, replacement security interests in and liens on all of
the Debtors' right, title and interest in to and under the
collateral. The AR Lenders, the HUD and Edward Don are also granted
an administrative expense claim with priority in payment over any
and all administrative expenses of the kinds, if and to the extent
the adequate protection of the interests of the Lenders, the HUD
and Edward Don in the collateral proves inadequate.

Moreover, pursuant to the Order, the Debtors are mandated to:

     (a) deliver to the AR Lenders, the HUD and Edward Don
financial and other information concerning the business and affairs
of the Debtors, as the AR Lenders and the HUD will reasonably
request from time to time;

     (b) provide the AR Lenders, the HUD and Edward Don with
detailed information as to the extent and composition of the
collateral and any collections thereon;

     (c) maintain insurance on the collateral to cover its assets
from fire, theft and other damage; and

     (d) maintain the collateral and their businesses in good
repair.

In addition, the Debtors will make adequate protection payment of
$10,000 to the AR Lenders, on or before the fourth business day of
each week during the Fifth Interim Order, which payment will be
applied against the interest accruing on the AR Lenders'
Prepetition Obligations.

A full-text copy of the Seventh Agreed Interim Order is available
at:

             http://bankrupt.com/misc/ilnb17-32406-164.pdf

                      About CC Care, LLC

CC Care, LLC, and its affiliates are Delaware limited liability
companies owned by JLM Financial Healthcare, LP, that operate
long-term care facilities that provide nursing, healthcare,
therapeutic and social services to the chronically ill with a
diagnosis of mental illness.

The operating entities own these nursing care facilities:

  Entity     Facility Name/Location
  ------     ----------------------
CC Care   Community Care Center, Chicago, Illinois
BT Care   Bourbonnais Terrace Nursing Home, Bourbonnais, Ill.
CT Care   Crestwood Terrace Nursing Center, Crestwood, Ill.
FT Care   Frankfort Terrace Nursing Center, Frankfort, Ill.
JT Care   Joliet Terrace Nursing Center, Joliet, Illinois
KT Care   Kankakee Terrance Nursing Center, Bourbonnais, Ill.
SV Care   Southview Manor, Chicago, Illinois
TN Care   Terrace Nursing Home, Waukegan, Illinois
WCT Care  West Chicago Terrace Nursing Home, West Chicago, Ill.

On Oct. 30, 2017, Chapter 11 bankruptcy petitions were filed by CC
Care, LLC, doing business as Community Care Center (Bankr. N.D.
Ill. Lead Case No. 17-32406), and BT Bourbonnais Care, LLC, doing
business as Bourbonnais Terrace Nursing Home (Case No. 17-32411),
CT Care, LLC (17-32417), FT Care, LLC (17-32423), JT Care, LLC
(17-32425), KT Care, LLC (17-32427), SV Care, LLC (17-32430), TN
Care, LLC (17-32429), WCT Care, LLC (17-32433), JLM Financial
Healthcare, LP (17-32421).  Patrick Laffey, their manager and
designated representative, signed the petitions.

The cases are jointly administered under Case No. 17-32406 and
assigned to Judge Janet S. Baer.

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

The Debtors are represented by Burke Warren Mackay & Serritella
P.C.

On Nov. 27, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.


CERTARA HOLDCO: S&P Rates First-Lien Debt 'B'
---------------------------------------------
S&P Global Ratings assigned a 'B' issue-level rating and '3'
recovery rating to Princeton, N.J.-based Certara Holdco Inc.'s
first-lien debt. The '3' recovery rating indicates S&P's
expectations for meaningful (50%-70%; rounded estimate: 55%)
recovery in the event of payment default.

The company is increasing its first-lien debt by $40 million, to
$314 million from $274 million, and repricing the loan to L+350
from L+450. The company will use the additional $40 million to fund
the acquisition of a leading health economics consultancy and
decision support provider.

The add-on does not meaningfully change our expectation of
leverage, which we expected would remain high at above 7x. S&P
said, "Although the acquisition provides a new and complementary
service to Certara's existing offerings, it does not change our
view of the company's business risk, which continues to reflects
the company's limited scale and niche focus in the biosimulation
and regulatory software and services industries. We consider the
risk of potential competition from much-larger and better-funded
outsourced pharmaceutical development firms, such as contract
research organizations (CROs) to be a limiting factor in the rating
as well. These factors are partially mitigated by Certara's leading
market position in the nascent biosimulation industry, which we
expect to grow rapidly. The rating also reflects our expectation
for moderate free cash flow generation supported by above-average
EBITDA margins and double-digit revenue growth, despite high
adjusted leverage."

The corporate credit rating on Certara is 'B' with a stable
outlook.

RECOVERY ANALYSIS

Key analytical factors

-- Certara's capital structure consists of a $20 million floating
rate revolver due 2022, a $315 million first-lien term loan ($314
million outstanding) due 2024, and a $100 million unsecured term
loan (unrated).

-- Given the continued demand for its services, we believe Certara
would remain a viable business and would therefore reorganize
rather than liquidate following a hypothetical payment default.

-- Consequently, S&P has used an enterprise value methodology to
evaluate recovery prospects. S&P valued the company on a
going-concern basis using a 5.5x multiple off our projected EBITDA
at default.

-- S&P estimates that for Certara to default, EBITDA would need to
decline to about $37 million, which would be a significant
deterioration from S&P's base-case forecast.

Simulated default assumptions

Simulated year of default: 2021
EBITDA at emergence: $37 million
EBITDA multiple: 5.5x
Jurisdiction: U.S.

Simplified waterfall

Net enterprise value (after 5% admin. costs): $193 million
Valuation split in % (obligors/nonobligors): 75/25
Collateral value available to secured creditors: $176 million.
Secured first lien debt: $332 million
--Recovery expectations: 50%-70%; rounded estimate: 55%
Notes: All debt amounts include six months' prepetition interest.

RATINGS LIST

  Certara Holdco, Inc.
  Corporate Credit Rating             B/Stable/--

  New Rating

  Certara Holdco Inc.
   Senior Secured First-Lien Debt     B
    Recovery Rating                   3 (55%)


CHINA COMMERCIAL: Qun Ma Acquires 8.8% Stake for $2.5 Million
-------------------------------------------------------------
Qun Ma disclosed in a Schedule 13D/A filed with the Securities and
Exchange Commission that as of Feb. 8, 2018, he beneficially owns
1,764,915 shares of common stock of China Commercial Credit, Inc.,
constituting 8.84 percent based on 19,963,415 shares of common
stock outstanding as of Feb. 5, 2018.

On Feb. 8, 2018, Mr. Ma acquired 548,835 shares in a private
transaction for a per share purchase price of $1.50 from pursuant
to certain Share Purchase Agreement dated Feb. 7, 2018 by and among
Daqin International Business HK Limited and Yang Jie as sellers and
Qun Ma and Wenlong Deng as buyers.

Also on February 8, Mr. Ma acquired 1,216,080 shares in a private
transaction for a per share purchase price of $1.40 from pursuant
to certain Share Purchase Agreement dated Feb. 7, 2018 by and among
an entity and two individuals as sellers and the Reporting Person
and Wenlong Deng as buyers.

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

                      https://is.gd/Degt5h

                  About China Commercial Credit

Founded in 2008, China Commercial Credit --
http://www.chinacommercialcredit.com/-- is a financial services
firm operating in China.  Its mission is to fill the significant
void in the market place by offering lending, financial guarantee
and financial leasing products and services to a target market
which has been significantly under-served by the traditional
Chinese financial community.  The Company's current operations
consist of providing direct loans, loan guarantees and financial
leasing services to small-to-medium sized businesses, farmers and
individuals in the city of Wujiang, Jiangsu Province.

China Commercial's independent accounting firm Marcum Bernstein &
Pinchuk LLP, in Shanghai, China, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2016, citing that the Company has accumulated
deficit that raises substantial doubt about its ability to continue
as a going concern.

China Commercial reported a net loss of US$1.98 million for the
year ended Dec. 31, 2016, compared with a net loss of US$61.26
million for the year ended Dec. 31, 2015.  The Company's balance
sheet as of Sept. 30, 2017, showed US$7.71 million in total assets,
US$8.48 million in total liabilities and a total shareholders'
deficit of US$774,251.


CHRISTIE & CAROLINE: Case Summary & 10 Unsecured Creditors
----------------------------------------------------------
Debtor: Christie & Caroline, LLC
        5677 Buford Hwy, Suite 210
        Doraville, GA 30340

Business Description: Christie & Caroline, LLC is a medical group
                      located in Doraville, Georgia, primarily
                      specializing in internal medicine, family
                      medicine and general practice.

Chapter 11 Petition Date: March 12, 2018

Court: United States Bankruptcy Court
       Northern District of Georgia (Atlanta)

Case No.: 18-54243

Debtor's Counsel: Leslie M. Pineyro, Esq.
                  JONES & WALDEN, LLC
                  21 Eighth Street, NE
                  Atlanta, GA 30309
                  Tel: (404) 564-9300
                  Fax: 404-564-9301
                  E-mail: lpineyro@joneswalden.com
                          info@joneswalden.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Min J. Kwon, managing member.

A full-text copy of the petition, along with a list of 10 unsecured
creditors, is available for free at
http://bankrupt.com/misc/ganb18-54243.pdf


CINEMARK USA: Moody's Gives Ba1 Rating to New $660MM Term Loan B
----------------------------------------------------------------
Moody's Investors Service has assigned a Ba1 rating to the proposed
$660 million 7-year senior secured Term Loan B of Cinemark USA,
Inc. Proceeds from the transaction will be used to refinance the
company's existing term loan. Pricing of the new facility is
expected to step down to LIBOR +175 basis points (bps) from L+200
bps with a maturity extension of approximately three years to March
2025, from May 2022. The obligation will be secured by all
leasehold and fee-owned real property. This collateral must have a
value that is at least 125% of the loan, amended lower from 250% as
per the terms of the previous credit agreement. All other terms and
conditions are unchanged. The company's B1 Corporate Family Rating,
B1-PD PDR, Ba1 senior secured bank credit facility and B2 senior
unsecured notes also remain unchanged. The outlook is stable.

A summary of rating action follows:

Issuer: Cinemark USA, Inc.

- $660 million 7 year senior secured Term Loan B, Assigned Ba1
   (LGD2)

RATINGS RATIONALE

Moody's views the proposed repricing and maturity extension to be
credit positive given modest cash interest savings and the
enhancement of Cinemark's already long-dated capital structure. The
benefits are, however, partially offset by lower collateral
cushion. Despite the amendments to the terms and maturity
extension, the facility remains fully secured and therefore does
not change Moody's view of the capital structure and related credit
risk.

Cinemark's B1 Corporate Family Rating (CFR) incorporates financial
policies that tolerates rich dividend payouts leading to weak free
cash flow conversion and debt coverage (FCF/debt) metrics.
Additionally, the rating is constrained by a mature industry
experiencing a slow but persistent secular decline in attendance, a
dependence on a limited number of movie studios, an unpredictable
box office, and emerging competitive threats. Despite its
challenges, the company maintains modest leverage of approximately
3.5x for the twelve months ended December 2017, is one of the
largest operators in the US, growing its share of the US domestic
box office to over 14%. Cinemark has a large circuit with national
scale and geographic diversification. It has a total of 5,926
screens in over 529 theatres, with 37% of its theatres and 24% of
its screens located outside the US. Most of the international
circuit is located in Latin American which generates approximately
one quarter of total revenues making Cinemark one of the most
diversified theatre operators. In addition, the company benefits
from high barriers to entry into the first-run window for
theatrical distribution, has consistently demonstrated pricing
power, produces stable and high margins, and has good liquidity.
The cinema has relatively strong entertainment value using a proven
distribution model that delivers an inexpensive and unique
out-of-home experience with sound and video quality that is hard to
replicate in-home. The strength of this market position is
reflected in investment-grade level EBITA margin near 20%,
supported by strong and steady admission and concession margins
that will be near 44% and 86% in the US and 52% and 78% overseas
over the next 12-18 months.

Cinemark Holdings, Inc., headquartered in Plano, Texas and the
owner of Cinemark USA, Inc., operates 529 theaters with 5,926
screens in 41 U.S. states and in Latin America, including Brazil,
Argentina and 12 other countries. Revenue for the twelve months
ended December 31, 2017 was approximately $3.0 billion.


CK ASSISTED: Taps Carmichael & Powell as Legal Counsel
------------------------------------------------------
CK Assisted Living of Arizona, LLC, received approval from the U.S.
Bankruptcy Court for the District of Arizona to hire Carmichael &
Powell, 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.

Donald Powell, Esq., the attorney at Carmichael & Powell who will
be handling the case, charges an hourly fee of $375.

Mr. Powell does not represent any interest adverse to the Debtor or
its estate, according to court filings.

Carmichael & Powell can be reached through:

     Donald W. Powell, Esq.
     Carmichael & Powell, P.C.
     6225 North 24th Street, Suite 125
     Phoenix, AZ 85016
     Phone: (602) 861-0777
     E-mail: d.powell@cplawfirm.com

               About CK Assisted Living of Arizona

CK Assisted Living of Arizona, LLC, sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D. Ariz. Case No. 18-01882) on
Feb. 28, 2018.  At the time of the filing, the Debtor estimated
assets of less than $1 million and liabilities of less than
$500,000.  Judge Daniel P. Collins presides over the case.


CONCORDIA INTERNATIONAL: Incurs $1.59 Billion Net Loss in 2017
--------------------------------------------------------------
Concordia International Corp. filed with the Securities and
Exchange Commission its annual report on Form 20-F reporting a net
loss of US$1.59 billion on US$626.16 million of revenue for the
year ended Dec. 31, 2017, compared to a net loss of US$1.31 billion
on US$816.15 million of revenue for the year ended Dec. 31, 2016.

Revenue for the year ended Dec. 31, 2017 decreased by US$190
million, or 23 per cent, compared to 2016.  This decrease was due
to lower sales from both the Concordia North America and Concordia
International segments, as well as unfavorable foreign exchange
rate movements, compared to the corresponding period in 2016.

Revenues were lower primarily due to lower volumes, mainly as a
result of new market entrants on a number of the Company's
products.  Concordia North America segment revenue for the year
ended Dec. 31, 2017 decreased by $97.9 million or 38 per cent when
compared to 2016, mainly as a result of lower volumes on key
products, including Plaquenil AG, Donnatal and Nilandron.

Gross profit for the year ended Dec. 31, 2017 decreased by US$159.4
million or 27 per cent, compared to 2016 primarily due to the
revenue decreases.  The decrease in gross profit as a percentage of
revenue for the year ended Dec. 31, 2017 compared to 2016 is
primarily due to changes in product mix within the Concordia North
America and Concordia International segments.

Operating expenses for the year ended Dec. 31, 2017 increased by
US$63.2 million, or four per cent compared to 2016.  Operating
expenses were higher primarily due to US$62.5 million higher
impairment charges recorded during 2017 and US$43.6 million higher
amortization of intangible assets, partially offset by US$22
million lower share-based compensation, US$14.2 million lower
litigation settlements and US$12.9 million lower selling and
marketing costs.

General and administrative expenses reflect costs related to
salaries and benefits, professional and consulting fees, ongoing
public company costs, travel, facility leases and other
administrative expenditures.  General and administrative expenses
for the year ended Dec. 31, 2017 decreased by US$5.8 million or 10
per cent compared to 2016.  This decrease is a result of the
Company's objective to reduce operating costs across the business.

Selling and marketing expenses reflect costs incurred by the
Company for the marketing, promotion and sale of the Company's
broad portfolio of products across the Company's segments.  Selling
and marketing costs for the year ended Dec. 31, 2017 decreased by
US$12.9 million or 25 per cent compared to 2016.  These costs have
decreased primarily due to the termination of the Donnatal contract
sales force in 2016, which has been replaced by a co-promotion
agreement with Redhill Biopharma Ltd.  Sales and marketing expenses
in 2017 within the Concordia North America segment have decreased
by $11.6 million, and have decreased by $1.2 million within the
Concordia International segment.

Research and development expenses reflect costs for clinical trial
activities, product development, professional and consulting fees
and services associated with the activities of the medical,
clinical and scientific affairs, quality assurance costs,
regulatory compliance and drug safety costs (pharmacovigilance) of
the Company.  Research and development costs for the year ended
Dec. 31, 2017 decreased by US$9.2 million or 23 per cent compared
to 2016.  This decrease is due to fewer ongoing clinical programs
in 2017 compared with 2016, including the cancellation of the
Company's cholangiocarcinoma trial in December 2016, and the
Company moving certain external service provider activities
previously incurred by the Concordia North America segment to the
Company's integrated operations in Mumbai, India.

The current income tax expense recorded for the year ended
Dec. 31, 2017 decreased by US$18.4 million compared to 2016.
Income taxes were lower primarily due to the impact of lower
foreign exchange translation of the income tax expense from the
Concordia International segment as well as lower taxable income
compared to 2016.

Significant components comprising the net loss in 2017 are
impairment charges of US$1,194.8 million and the deduction of other
significant cash and non-cash expenses which include, but are not
limited to, amortization expense and interest and accretion
expenses.

As at Dec. 31, 2017, Concordia had US$2.32 billion in total assets,
US$4.23 billion in total liabilities and a total shareholders'
deficit of US$1.91 billion.

As of Dec. 31, 2017, the Company had cash and cash equivalents of
US$327 million and 51,282,901 common shares issued and
outstanding.

"We believe that our accomplishments in 2017, which included the
development of DELIVER, our long-term growth strategy, have
positioned Concordia to have a promising 2018," said Allan Oberman,
chief executive officer of Concordia.  "As we make progress towards
the potential realignment of our capital structure, our global team
remains focussed on leveraging our diverse portfolio of medicines,
global sales platform, and product pipeline in order to support our
aspirations for long-term growth."

              Fourth Quarter 2017 Segment Results

The Company changed the composition of its reporting segments
during the first quarter of 2017.  As a result, Concordia has
presented prior-period segment information to conform with the
current-period presentation by aggregating the 2016 segment
information of the Concordia North America segment with the segment
information of the 2016 Orphan Drugs segment into a single
reporting segment, entitled, 'Concordia North America'.

Concordia North America segment's fourth quarter 2017 revenue of
US$36.5 million was consistent with third quarter 2017 revenue of
US$36.9 million.

Revenue for the three months ended Dec. 31, 2017 decreased by
US$5.2 million or 12.4 per cent compared to the corresponding
period in 2016.  This decrease is attributable to competitive
pressures on products such as Donnatal and Plaquenil AG.

Concordia International segment's revenue for the fourth quarter of
2017 was US$113.7 million compared to US$117.7 million in the third
quarter of the year.

This decrease is attributable to volume and price declines on key
products, including Liothyronine Sodium, and was partially offset
by the impact of the sterling strengthening against the U.S.
dollar, resulting in $1.6 million of additional translated
revenue.

Revenue for the three months ended Dec. 31, 2017 decreased by
US$15.0 million or 11.7 per cent compared to the corresponding
period in 2016.  The main drivers of the decrease were primarily
due to ongoing competitive market pressures, and were partially
offset by foreign currency translation gains.

                        Pipeline Update

During the fourth quarter of 2017, the Company launched two new
products into markets that have a current IMS estimated market
value of US$10 million.

Concordia also has 17 products that have already been approved or
are awaiting approval by regulators.  These products, if launched,
are expected to compete in markets that have a current IMS
estimated market value in excess of US$150 million.

In addition, the Company currently has 32 products under
development that are anticipated to launch in the next three to
five years.  These products, if launched, are expected to compete
in markets that have a current IMS estimated market value in excess
of US$1.8 billion.  Concordia believes that these products include
several first-to-market or early-to-market opportunities for
difficult-to-make products.

In addition, the Company has 15 products identified for potential
development that, if launched, are expected to compete in markets
that have a current IMS estimated market value in excess of US$350
million.

Therefore, in total, Concordia's current pipeline is comprised of
more than 60 products that could compete in markets that have a
current IMS estimated market value in excess of US$2 billion.

Going forward, Concordia intends to continue to evaluate additional
opportunities above and beyond the 60 products to further increase
the Company's pipeline and portfolio.

              New Organization Leadership Structure

The Company announced that Graeme Duncan, president of Concordia's
International segment, will be leaving the organization effective
June 30, 2018.  There are no plans to fill this position.

"We are grateful to Graeme for the contributions he has made to
Concordia, and wish him well in his future endeavors," said Allan
Oberman, chief executive officer of Concordia.  "In alignment with
DELIVER, our long-term growth strategy, we have now fully
implemented a unified organization structure consisting of four
global functions, supporting four geographic business units.  I
look forward to working more closely with these leaders and their
teams as we focus on accelerating Concordia's growth."

The following senior leaders will continue to oversee Concordia's
four geographic, commercial business units, and will report
directly to Mr. Oberman:

   * Paul Burden, promoted to managing director, UK and Ireland,
     will continue to oversee Concordia's largest business unit   

    (UK and Ireland).  Paul joined Concordia in September 2016 and

     has served as vice president, Commercial Business, UK and
     Ireland since then.

   * Simon Tucker, vice president, Commercial Business will
     continue to oversee Concordia's Rest of World business unit.

   * Sanjeeth Pai, president, Concordia North America, will
     continue to oversee the Company's North American business
     unit.

   * Glenn Kutschera, vice president and general manager, Pinnacle
     Biologics, will continue to oversee the Company's commercial
     efforts around Photodynamic Therapy by Photofrin for the
     treatment of certain types of cancer.

These individuals and their teams will be supported by the
following global functional leaders and their respective support
teams:

   * Karl Belk, senior vice president, Global Pharmaceutical
     Operations, will continue to lead Concordia's Global
     Pharmaceutical Operations, overseeing the Company's Supply
     Chain, Supplier Relationships, Quality, Regulatory, Technical

     and Operations divisions.

   * Sarwar Islam, Concordia's chief corporate development
     officer, will continue to lead the Company's efforts in
     strategy, corporate development, business development,
     portfolio development and mergers and acquisitions.

   * David Price, Concordia's chief financial officer, will
     continue to lead the Company's finance, human resources, and
     investor and public relations functions.

   * Francesco Tallarico, Concordia's chief legal officer, will
     continue to lead the Company's legal and compliance efforts.
     The Company believes this streamlined management structure,
     where all senior leaders report to the CEO, will ultimately
     help accelerate the execution of the DELIVER strategy.

       Realignment of Capital Structure and Going Concern

During the year ended Dec. 31, 2017, the Company announced as part
of its long-term "DELIVER" strategy an objective to realign its
capital structure, which includes an intention to significantly
reduce the Company's existing secured and unsecured debt
obligations.  On Oct. 20, 2017, as part of the Company's efforts to
realign its capital structure, the Company and one of its
wholly-owned direct subsidiaries commenced a court proceeding under
the CBCA.  The CBCA is a Canadian corporate statute that includes
provisions that allow Canadian corporations to restructure certain
debt obligations, and is not a bankruptcy or insolvency statute.
The CBCA Order issued by the Court, provides a stay of proceedings
filed by any third party that is party to or a beneficiary of any
loan, note, commitment, contract or other agreement with the
Company or any of its subsidiaries, including the Company's
debtholders against the Company or its subsidiaries arising out of
any loan, note, commitment, contract or other agreement with the
Company or any of its subsidiaries.  Under the CBCA Proceedings,
such parties are stayed from exercising any rights or remedy or any
proceeding, including, without limitation, terminating, demanding,
accelerating, setting-off, amending, declaring in default or taking
any other action under or in connection with any loan, note,
commitment, contract, or other agreement of the Company and its
subsidiaries on the terms set out in the CBCA Order.  The CBCA
Order provides for this stay until such time as the stay is
modified or removed by the Court. If the Company does not complete
the realignment of its capital structure through the CBCA
Proceedings, it will be necessary to pursue other restructuring
strategies, which may include, among other alternatives,
proceedings under the CCAA and / or a filing under the Code.

In connection with the Company's efforts to realign its capital
structure and as contemplated by the CBCA Proceedings, the Company
elected to not make scheduled payments on the following debt
obligations: (i) payments under the Covis Notes, (ii) payments
under the AMCo Notes; and (iii) payments under the Extended Bridge
Loans, which resulted in events of default under certain of the
Company's debt agreements that are subject to the stay of
proceedings granted by the Court.  During the fourth quarter of
2017, and as a result of nonpayment of certain obligations under
the Equity Bridge Loan, certain of the Company's subsidiaries had
insolvency or similar petitions filed against them in certain
foreign jurisdictions.  These petitions were withdrawn in November
2017, and the Company entered into a settlement agreement with the
holders of the Equity Bridge Loans, pursuant to which all
outstanding indebtedness (including, without limitation, principal,
interest and fees) and other obligations under the Equity Bridge
Loans were satisfied at a significant discount (the settlement
amount paid by the Company being approximately $13 million) and
were automatically and irrevocably discharged , terminated and
released.  In addition, as part of the CBCA Proceedings, the
Company has terminated the $200 million revolving credit facility
that was previously made available to the Company under the
Existing Credit Agreement.  This revolving loan had not been drawn
upon.  On Oct. 20, 2017, the Company was notified by the
counterparty to the Currency Swaps that one or more events of
default occurred under the swap agreements as a result of the
Company obtaining a preliminary interim order from the Court
pursuant to the arrangement provisions of the CBCA.  As a result of
the foregoing, the counterparty to the Currency Swaps designated
Oct. 23, 2017, as the early termination date with respect to all
transactions under the Currency Swaps. During the CBCA Proceedings,
the Company has been and intends to continue to make scheduled
ordinary course interest and amortization payments at non-default
rates under its secured debt facilities, as applicable.

The commencement of the CBCA Proceedings resulted in an event of
default under the Existing Credit Agreement, the 2016 Note
Indenture, the AMCo Note Indenture and an event of termination
under the the Currency Swaps, which defaults are subject to the
stay of proceedings granted by the Court.  In addition, as a result
of the foregoing events of default, a cross default was triggered
under the Covis Note Indenture governing the Covis Notes and the
Extended Bridge Loans agreement, however any demand for payment of
this debt has been stayed by the CBCA Order granted by the Court in
connection with the CBCA Proceedings.  On Oct. 20, 2017, the
counterparty to the Currency Swaps issued a notice of termination
with an effective date of Oct. 23, 2017.  During the CBCA
Proceedings, the Company has been and intends to continue to make
interest payments on the purported termination amount of the
Currency Swaps.  The Company has not paid the purported termination
amount.  Any attempt by the Company's debtholders (or any other
third parties) to lift, amend or violate this stay, or any order by
the Court amending or removing this stay, would pose risks to the
Company's liquidity and business operations and its efforts to
realign its capital structure, and may require that the Company
pursue other restructuring strategies, which may include, among
other alternatives, proceedings under the CCAA and / or a filing
under the Code.

Future liquidity and operations of the Company are dependent on the
ability of the Company to develop, execute, garner sufficient
support for, and obtain Court approval of a proposed plan to
restructure its debt obligations and to generate sufficient
operating cash flows to fund its on-going operations.  If the
Company does not complete the realignment of its capital structure
through the CBCA Proceedings described above, it will be necessary
to pursue other restructuring strategies, which may include, among
other alternatives, proceedings under the CCAA and / or a filing
under the Code.  The Company may not be able to restructure and
reduce its debt obligations and this results in a material
uncertainty that may cast substantial doubt upon the Company's
ability to continue as a going concern.  If the Company is unable
to continue as a going concern, or if proceedings are commenced
under the CCAA or the Code, shareholders of the Company may lose
their entire investment and debtholders may lose some,
substantially all or all of their investment.

A full-text copy of the Form 20-F is available for free at:

                     https://is.gd/NkcUdR

                        About Concordia

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

                           *    *    *

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

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


CRESTWOOD HOLDINGS: S&P Affirms 'B-' CCR Following Refinancing
--------------------------------------------------------------
S&P Global Ratings affirmed its 'B-' long-term corporate credit
rating on Crestwood Holdings LLC (Holdings). The outlook is
stable.

At the same time, S&P Global Ratings assigned its 'B-' issue-level
rating and '3' recovery rating to the company's $350 million senior
secured term loan B due 2023. The '3' recovery rating indicates
S&P's expectation that lenders will receive meaningful (50%-70%;
rounded estimate: 65%) recovery in a default scenario.

S&P said, "The affirmation reflects our view that the refinancing
has no impact on the rating. The refinancing has extended the debt
maturity to 2023. We expect distributions from the master limited
partnership (MLP), Crestwood Equity Partners L.P. (CEQP), to
increase slightly over the next 12-24 months. Our rating on
Holdings reflects a three-notch difference from our 'BB-' corporate
credit rating on the MLP. The rating differential reflects
Holdings' sole reliance on upstream distributions from CEQP to
service its financial obligations, the underlying cash flow
stability of the distributions it receives from the MLP, and
Holdings' stand-alone leverage. We analyze Holdings as a pure-play
general partnership (GP), reflecting its indirect ownership of
CEQP's GP, approximately 25% of the MLP's common units (as of Dec.
31, 2017), and all of CEQP's subordinated units.

"The stable outlook on Holdings reflects our expectation of steady
distributions leading to stand-alone leverage above 7x through
2019. We anticipate these distributions will maintain an interest
coverage ratio above 1.2x-1.3x over the next 24 months.

"We could lower the rating to 'CCC+' if Holdings' liquidity becomes
constrained due to a reduction in distribution levels and we
believe that it is vulnerable to nonpayment of financial
commitments. Under this scenario, the 'CCC' criteria would apply."

A positive rating action is unlikely in the next few years absent a
significant growth in distributions or debt repayment such that
stand-alone leverage falls below 4x.


CYTORI THERAPEUTICS: Incurs $22.7 Million Net Loss in 2017
----------------------------------------------------------
Cytori Therapeutics, Inc., filed with the Securities and Exchange
Commission its annual report on Form 10-K reporting a net loss of
$22.68 million on $2.68 million of product revenues for the three
months ended Dec. 31, 2017, compared to a net loss of $22.04
million on $4.65 million of product revenues for the year ended
Dec. 31, 2016.

Fourth quarter 2017 net loss was $4.3 million, or $0.10 per share.
Operating cash burn for the fourth quarter and full year 2017 was
approximately $4.2 million and $18.1 million, respectively.  Cytori
ended the year with approximately $9.6 million of cash and cash
equivalents.

"Manufacturing activities for our oncology drug, ATI-0918, a
generic version of Caelyx, are ongoing and on track for submitting
an application to the European Medicines Agency late in 2018," said
Dr. Marc Hedrick, president and CEO of Cytori.  "Additionally, the
SCLERADEC-II trial for patients with scleroderma recently completed
enrollment and enrollment in the ADRESU trial for patients with
post surgical urinary incontinence should be completed soon.  Both
trials have read-outs later in 2018.  Our meeting with the U.S. FDA
on our STAR trial data results is forthcoming soon and we will
provide an update thereafter on next steps related to Habeo Cell
Therapy in the U.S."

As of Dec. 31, 2017, Cytori had $31.61 million in total assets,
$18.61 million in total liabilities and $13 million in total
stockholders' equity.

The Company has an accumulated deficit of $401.7 million as of Dec.
31, 2017.  Additionally, the Company has used net cash of $18.1
million and $19.5 million to fund its operating activities for the
years ended Dec. 31, 2017 and 2016, respectively.  The Company does
not have sufficient capital to fund operations through one year
from the issuance date of these consolidated financial statements.
The Company said these factors raise substantial doubt about the
Company's ability to continue as a going concern.

Net cash used in operating activities for the year ended Dec. 31,
2017 was $18.1 million.  Overall, the Company's operational cash
use decreased during the year ended Dec. 31, 2017 as compared to
2016 due primarily to a decrease in losses from operations (when
adjusted for non-cash items) of $1.7 million offset by a cash
outlay of $0.3 million in working capital.

The increase in net cash used in investing activities for the year
ended Dec. 31, 2017, as compared to 2016, resulted primarily from
cash outflows for payment for long-lived assets purchased as part
of Azaya's acquisition of $1.2 million, purchase of fixed assets of
$0.3 million and increase in restricted cash of $0.3 million.

The net cash provided by financing activities for the year ended
Dec. 31, 2017 is primarily related to sales of common and preferred
stocks of $21.5 million, net of costs from sale, through our Rights
Offering, a confidentially marketed public offering, Lincoln Park
Agreement and ATM program offset by cash used in principal payments
on its debt of $4.7 million.

The audit report of the Company's independent registered public
accounting firm covering the Dec. 31, 2017 consolidated financial
statements contains an explanatory paragraph that states that the
Company's recurring losses from operations, liquidity position, and
debt service requirements raises substantial doubt about our
ability to continue as a going concern.

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

                       https://is.gd/lW0vHR

                           About Cytori

Based in San Diego, California, Cytori -- http://www.cytori.com/--
is a therapeutics company developing regenerative and oncologic
therapies from its proprietary cell therapy and nano-particle
platforms for a variety of medical conditions.  Data from
preclinical studies and clinical trials suggest that Cytori Cell
Therapy acts principally by improving blood flow, modulating the
immune system, and facilitating wound repair.  As a result, Cytori
Cell Therapy may provide benefits across multiple disease states
and can be made available to the physician and patient at the
point-of-care through Cytori's proprietary technologies and
products.  Cytori Nanomedicine is developing encapsulated therapies
for regenerative medicine and oncologic indications using
technology that allows Cytori to use the benefits of its
encapsulation platform to develop novel therapeutic strategies and
reformulate other drugs to optimize their clinical properties.


CYTORI THERAPEUTICS: May Issue 2.58M Shares Under Incentive Plans
-----------------------------------------------------------------
Cytori Therapeutics, Inc. filed a Form S-8 registration statement
with the Securities and Exchange Commission to register the offer
and sale of an additional 2,333,333 shares of Common Stock of
Cytori Therapeutics, Inc. for issuance under the 2014 Equity
Incentive Plan and an additional 250,000 shares of Common Stock of
the Company for issuance under the 2015 New Employee Incentive
Plan.  

                          About Cytori

Based in San Diego, California, Cytori -- http://www.cytori.com/--
is a therapeutics company developing regenerative and oncologic
therapies from its proprietary cell therapy and nano-particle
platforms for a variety of medical conditions.  Data from
preclinical studies and clinical trials suggest that Cytori Cell
Therapy acts principally by improving blood flow, modulating the
immune system, and facilitating wound repair.  As a result, Cytori
Cell Therapy may provide benefits across multiple disease states
and can be made available to the physician and patient at the
point-of-care through Cytori's proprietary technologies and
products.  Cytori Nanomedicine is developing encapsulated therapies
for regenerative medicine and oncologic indications using
technology that allows Cytori to use the benefits of its
encapsulation platform to develop novel therapeutic strategies and
reformulate other drugs to optimize their clinical properties.

Cytori reported a net loss of $22.68 million on $2.68 million of
product revenues for the three months ended Dec. 31, 2017, compared
to a net loss of $22.04 million on $4.65 million of product
revenues for the year ended Dec. 31, 2016.  As of Dec. 31, 2017,
Cytori had $31.61 million in total assets, $18.61 million in total
liabilities and $13 million in total stockholders' equity.

The audit report of the Company's independent registered public
accounting firm covering the Dec. 31, 2017 consolidated financial
statements contains an explanatory paragraph that states that the
Company's recurring losses from operations, liquidity position, and
debt service requirements raises substantial doubt about our
ability to continue as a going concern.


DELEK LOGISTICS: S&P Raises CCR to 'BB-', Outlook Stable
--------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on master
limited partnership Delek Logistics Partners L.P. to 'BB-' from
'B+'. The outlook is stable. The 'b' stand-alone credit profile
(SACP) on the partnership is unchanged. S&P views the partnership
to be strategically important to its ultimate parent and
controlling owner of its GP, Delek US Holdings Inc.

S&P said, "At the same time, we raised our senior unsecured
issue-level rating to 'B+'. The '5' recovery rating to the
partnership's senior unsecured notes indicates our view that
lenders can expect modest (10%-30%; rounded estimate: 10%) recovery
in the event of a payment default. We also raised our senior
secured issue-level rating on the partnership's $700 million
revolving credit facility to 'BB+' from 'BB'. The '1' recovery
rating indicates that lenders can expect very high (90%-100%;
rounded estimate: 95%) recovery in the event of a payment default.

"The rating action reflects our view that the partnership is
strategically important to Delek US, which was recently assigned a
'BB' corporate credit rating. The downstream energy company has
four refineries totaling 302,000 barrels per day of refining
capacity.

"The stable rating outlook reflects our expectation that the
partnership will maintain adequate liquidity, adjusted debt to
EBITDA of approximately 4x, and a distribution coverage ratio above
1x while increasing its scale and asset diversity from asset
drop-downs from Delek US. At the same time, we forecast Delek US to
maintain consolidated adjusted leverage in the 1x-2x range.

"We could lower our rating on the partnership if we lowered the
rating on Delek US. This could occur from weak crack spreads or
operational underperformance such that leverage is sustained above
3.5x. We could also consider lower ratings if the partnership
pursued an aggressive financial policy such that adjusted debt to
EBITDA were sustained above 5x and the distribution coverage ratio
were consistently below 1x.

"Though unlikely in the next year due to the partnership's limited
scale, we could consider higher ratings if we raised the rating on
Delek US. This could occur if the refiner significantly diversified
its asset base and improved its scale while maintaining credit
metrics at current levels."


DEXTERA SURGICAL: Hires Moss Adams LLP as Tax Advisor
-----------------------------------------------------
Dextera Surgical Inc. seeks authority from the United States
Bankruptcy Court for the District of Delaware to hire Moss Adams
LLP as tax advisor to provide tax related services primarily
related to the preparation of the Debtor's 2017 tax returns which
must be filed on or before April 17, 2018.

Moss Adam's hourly compensation are:

     Partner                                $615/hour
     Senior Manager                         $455/hour
     Senior                                 $250/hour
     Administrative time for processing     Federal return: $250
flat fee
        and assembly                        State returns: $500
flat fee

Stacey Dell, a partner at Moss Adams, LLP, attests that her firm is
a "disinterested person" within the meaning of section 101(14) of
the Bankruptcy Code, as required by section 327(a) of the
Bankruptcy Code, and does not hold or represent any interest
adverse to the Debtor's estate.

The advisor can be reached through:

     Stacey Dell, CPA
     MOSS ADAMS LLP
     635 Campbell Technology Pkwy
     Campbell, CA 95008
     Phone: (408) 558-7532
     Email: stacey.dell@mossadams.com

                     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 $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; and Rust Consulting/Omni Bankruptcy
as claims and noticing agent.


DOLPHIN DIGITAL: Will Discuss Company Overview at Roth Conference
-----------------------------------------------------------------
Bill O'Dowd, chief executive officer of Dolphin Entertainment,
Inc., will be presenting at 3:30 p.m. (PT) at the 30th Annual Roth
Conference, to be held at the Ritz Carlton, in Dana Point,
California, on March 13, 2018.  At the conference, Mr. O'Dowd will
present a slide presentation, a copy of which is available for free
at https://is.gd/pBR96n

As disclosed in the Slide Presentation, the Company had uplisted to
Nasdaq on Dec. 21, 2017.  As of March 1, 2018, Dolphin
Entertainment's common stock traded at $3.38 per share and the
Company had $11.2 million common stock outstanding.  At Sept. 30,
2017, the Company's cash amounted to $2 million.  Its debt totaled
$9.8 million as of Sept. 30, 2017.  As of March 1, 2018, Bill
O'Dowd (president and CEO) beneficially owned 1,802,843 shares of
common stock representing 15.9% of the shares outstanding; Allan
Mayer (co-CEO of 42west) beneficially owned 473,252 shares of
common stock constituting 4.2% of the shares outstanding; and Justo
Pozo beneficially owned 1,215,332 shares of common stock
representing 10.8% of the shares outstanding.

The Company also revealed that 42West, its newly acquired business,
is consistently profitable since inception.  42West clients include
hundreds of A-list celebrities and seven major studios.

                      About Dolphin Digital

Dolphin Digital Media, Inc., based in Coral Gables, Florida --
http://www.dolphindigitalmedia.com/-- is dedicated to the
production of digital and motion picture content.  Dolphin Digital
Studios, a division of the Company, is a producer of original
digital programming for online consumption and is committed to
delivering entertainment and securing premiere distribution
partners to maximize audience reach and commercial advertising
potential.  Dolphin Ditigal also seeks to develop online kids
clubs.

Dolphin Digital reported a net loss of $37.19 million for the year
ended Dec. 31, 2016, following a net loss of $8.83 million for the
year ended Dec. 31, 2015.  As of sept. 30, 2017, Dolphin
Entertainment had $33.76 million in total assets, $31.02 million in
total liabilities and $2.73 million in total stockholders' equity.

BDO USA, LLP issued a "going concern" qualification on the
consolidated financial statements for the year ended Dec. 31, 2016.
The Company, according to BDO USA, has suffered recurring losses
from operations and has a net capital deficiency that raise
substantial doubt about its ability to continue as a going concern.


DPW HOLDINGS: Super Crypto Will Buy Another 1,100 Mining Machines
-----------------------------------------------------------------
DPW Holdings, Inc.'s wholly owned subsidiary Super Crypto Mining,
Inc. has entered into an agreement to purchase another 1,100 S9
mining machines (the "Miners") as DPW continues toward its
previously stated goal of having 10,000 active mining machines by
the end of 2018.

Pursuant to the agreement, SCM has agreed to acquire the Miners
manufactured by Bitmain Technologies, Inc., in connection with
SCM's mining operations, from Blockchain Mining Supply & Services
Ltd.  Pursuant to the agreement, SCM will pay an aggregate of
$3,200,000 to BMSS for the Miners, in the following amounts and on
the following dates: (i) $163,625, or 5% of the aggregate purchase
price, with $80,000 being paid on March 9, 2018 and $83,625 being
payable on March 13, 2018; (ii) an additional $1,487,500, or
approximately 46% of the aggregate purchase price, on or before
March 23, 2018, providing the inspection conducted by SCM of the
Miners is satisfactory to SCM, and (iii) the balance of 1,621,375,
or approximately 51% of the aggregate purchase price on or before
April 15, 2018.  The Company intends to fund SCM's acquisition of
the Miners though the proceeds derived from its ongoing
At-the-Market Offering described in the Prospectus Supplement filed
with the SEC on Feb. 27, 2018.

"Prices on the S9 miners dipped so we jumped at the opportunity to
purchase these machines slightly ahead of plan," commented Darren
Magot, the CEO of Super Crypto Mining.  "Our team is focused on the
execution of our 2018 plan and these machines keep us on pace to
meet our previously stated objectives while maximizing budget
efficiencies."  This news comes on the heels of the successful 1st
round of the Super Crypto Cloud Mining offering and will fuel the
next offering expected in early Q2, 2018.

"Super Crypto Mining continues to demonstrate that it is an
important contributor to the overall business of DPW Holdings,"
commented Milton "Todd" Ault III, the Company's CEO and Chairman.
"We continue to be committed to this rapidly growing business
segment and look forward to the next Super Crypto Cloud Mining
offering."

                        About DPW Holdings

Headquartered in Fremont, California, DPW Holdings, Inc.,  formerly
known as Digital Power Corp. -- http://www.DPWHoldings.com-- is a
diversified holding company that, through its wholly owned
subsidiary, Coolisys Technologies, Inc., is dedicated to providing
technology-based solutions where innovation is the main driver for
mission-critical applications and lifesaving services.  Coolisys'
growth strategy targets core markets that are characterized by
"high barriers to entry" and include specialized products and
services not likely to be commoditized.  Coolisys through its
portfolio companies develops and manufactures cutting-edge resonant
switching power topologies, specialized complex high-frequency
radio frequency (RF) and microwave detector-log video amplifiers,
very high-frequency filters and naval power conversion and
distribution equipment.  Coolisys services the defense, aerospace,
medical and industrial sectors and manages four entities including
Digital Power Corporation, www.DigiPwr.com, a leading manufacturer
based in Northern California, 1-877-634-0982; Digital Power Limited
dba Gresham Power Ltd., www.GreshamPower.com, a manufacturer based
in Salisbury, UK.; Microphase Corporation, www.MicroPhase.com with
its headquarters in Shelton, CT 1- 203-866-8000; and Power-Plus
Technical Distributors, www.Power-Plus.com, a wholesale distributor
based in Sonora, CA 1-800-963-0066.  Coolisys operates the branded
division, Super Crypto Power, www.SuperCryptoPower.com.

Digital Power reported a net loss of $1.12 million for the year
ended Dec. 31, 2016, and a net loss of $1.09 million for the year
ended Dec. 31, 2015.  As of Sept. 30, 2017, Digital Power had
$18.26 million in total assets, $10.79 million in total liabilities
and $7.46 million in total equity.

"The Company expects to continue to incur losses for the
foreseeable future and needs to raise additional capital to
continue its business development initiatives and to support its
working capital requirements.  In March 2017, the Company was
awarded a 3-year, $50 million purchase order by MTIX Ltd. ("MTIX")
to manufacture, install and service the Multiplex Laser Surface
Enhancement ("MLSE") plasma-laser system.  Management believes that
the MLSE purchase order will be a source of revenue and generate
significant cash flows for the Company.  Management believes that
the Company has access to capital resources through potential
public or private issuance of debt or equity securities. However,
if the Company is unable to raise additional capital, it may be
required to curtail operations and take additional measures to
reduce costs, including reducing its workforce, eliminating outside
consultants and reducing legal fees to conserve its cash in amounts
sufficient to sustain operations and meet its obligations.  These
matters raise substantial doubt about the Company's ability to
continue as a going concern," said the Company in its quarterly
report for the period ended Sept. 30, 2017.


ENGINEERED MACHINERY: Moody's Affirms B3 CFR After Purchase Deal
----------------------------------------------------------------
Moody's Investors Service affirmed Engineered Machinery Holdings,
Inc.'s B3 Corporate Family Rating (CFR), B3-PD Probability of
Default Rating (PDR), the B2 rating for the company's $785 million
first lien senior secured credit facilities and the Caa2 rating for
the $266 million second-lien senior secured credit facilities. The
rating outlook is stable.

This rating action follows the company's announcement to acquire
Key Technology, Inc. for a purchase price of $173 million. The
acquisition along with $12 million of fees and expenses will be
financed with a $150 million senior secured first-lien term loan
add-on and a $35 million senior secured second-lien term loan
add-on.

"The Key acquisition will substantially increase Duravant's
leverage and signifies the company's pursuit of an increasingly
aggressive growth strategy," says Inna Bodeck, Lead Analyst with
Moody's. "Nonetheless, the company's good liquidity including
healthy free cash flow generation and Moody's expectation of
continued mid single-digit annual revenue and earnings growth
supports the rating."

Moody's affirmed the following ratings on Engineered Machinery
Holdings, Inc.:

Corporate Family Rating, Affirmed B3

Probability of Default Rating, Affirmed B3-PD

$70 million senior secured first-lien revolving credit facility
due 2022, Affirmed B2 (LGD3)

$650 million (including $150 million add-on) senior secured
first-lien term loan due 2024, Affirmed B2 (LGD3)

$65 million senior secured first-lien delayed draw term loan due
2024, Affirmed B2 (LGD3)

$245 (including $35 million add-on) million senior secured
second-lien term loan due 2025, Affirmed Caa2 (LGD5)

$21 million senior secured second-lien delayed draw term loan due
2025, Affirmed Caa2 (LGD5)

Outlook Action:

Outlook, Remains Stable

RATINGS RATIONALE

Duravant's B3 Corporate Family Rating (CFR) reflects the cyclical
nature of its products and some end markets, customer concentration
and very high leverage pro forma the acquisition of Key Technology.
Moody's expects leverage to remain high due to the company's
increasingly aggressive acquisitive growth strategy. Pro forma for
the transaction, Duravant's FYE 2017E debt-to-EBITDA leverage was
7.8 times incorporating Moody's standard adjustments. Moody's
estimates it will decline modestly to 7.4x by the end of 2018, a
level that is still very high for the B3 rating category. Duravant,
however, has a good position in a niche market of specialized
packaging equipment, resulting in good margins and positive free
cash flow. Moody's anticipates that the company will generate
positive free cash flow of over $20 million in the next 12
months.It has also been able to establish good relationships with
blue chip companies primarily in the consumer packaged goods
industry. Duravant has been growing its aftermarket presence, which
now comprises 26% of the company's revenue which adds a level of
revenue stability.

The stable ratings outlook reflects Moody's expectation of
continued positive organic revenue growth in the low- to mid-single
digit range and EBITDA margin improvement of approximately 50 basis
points. It also assumes that while Duravant will continue to use
free cash flow for acquisitions, it will use a combination of
earnings growth and free cash flow to reduce leverage to 7.4x by
the end of 2018.

Although unlikely in the near-term as leverage is expected to
remain elevated and the company's scale is small, ratings could be
upgraded should operating performance and financial policy
(including acquisitions) support debt to EBITDA remaining below
6.0x and EBITA to interest expense remaining above 2.0x.

The ratings could be downgraded if operating trends deteriorated
such that Moody's adjusted Debt-to-EBITDA (factoring in pro forma
acquired EBITDA) was expected to be sustained above 7.5x for more
than 12 months along with EBITA-to-interest below 1.25x. Ratings
could also be downgraded should operating margins decline as a
result of acquisitions or should liquidity deteriorate.

The principal methodology used in these ratings was Global
Manufacturing Companies published in June 2017.

Duravant, headquartered in Downers Grove, IL, designs and assembles
packaging (approximately 40% of 2017 pro forma revenue), material
handling (20% of revenue) and food processing equipment (40% of
revenue) for a number of industries, including food and beverage,
consumer products, e-commerce and distribution, retail, and
agriculture and produce. Duravant is owned by affiliates of Warburg
Pincus, LLC. Pro forma revenue for the twelve months ended
September 30, 2017 was approximately $541 million.


FALLBROOK TECHNOLOGIES: Hires Ordinary Course Professionals
-----------------------------------------------------------
Fallbrook Technologies Inc. and its debtor-affiliates seek
authority from the United States Bankruptcy Court for the District
of Delaware to hire certain professionals utilized in the ordinary
course of business.

Fallbrooks' OCPs are:

  Ordinary Course Professional   Service Provided
  ----------------------------   ----------------
Crowell & Moring LLP        Product compliance and liability
counsel
Fenwick & West              Intellectual property counsel
Grant Thornton              Tax counsel
Knobbe Martens              Intellectual property counsel
Pope, Shamsie & Dooley      Accounting services
RSM US LLP                  International tax services
Taylor Wessing LLP          German corporate counsel
Wijn & Stael Advocaten      Dutch corporate counsel

The Debtors rely on the assistance of OCPs for essential services
that are not bankruptcy-related and the Debtors wish to continue to
employ the OCPs to render services similar to those that required
by the Debtors prior to the commencement of these chapter 11
cases.

                   About Fallbrook Technologies

Fallbrook Technologies -- http://www.fallbrooktech.com/-- is the
inventor of the revolutionary NuVinci [(R)] continuously variable
planetary (CVP) technology, which enables performance and
efficiency improvements for machines that use an engine, pump,
motor, or geared transmission system -- including urban mobility
vehicles, cars and trucks, industrial equipment, and many other
applications.  Fallbrook has a unique collective development model
and community through which NuVinci technology licensees share
enhancements, which adds to the value of the technology and
accelerates product development.  This approach enables
forward-looking companies, who wish to create visionary new
products with NuVinci technology, to move quickly from concept to
market commercialization.  Fallbrook is based in Cedar Park near
Austin, Texas, USA and holds rights to over 800 patents and patent
applications worldwide.

Fallbrook Technologies filed a Chapter 11 petition (Bankr. D. Del.
Case no. 18-10384) together with its affiliates Fallbrook
Technologies International Co. (Bankr. D. Del. Case No. 18-10385);
Hodyon, Inc. (Bankr. D. Del. Case No. 18-10386) and Hodyon Finance,
Inc. (Bankr. D. Del. Case no. 18-10387) on Feb. 26, 2018.

In the petitions signed by CRO Roy Messing, lead debtor Fallbrook
Technologies indicated $50 million to $100 million in total assets
and $100 million to $500 million in total liabilities.

The cases are assigned to the Judge Mary F. Walrath.

Jordan A. Wishnew, Esq. at SHEARMAN & STERLING LLP is the Debtors'
general counsel; and Betsy L. Feldman, Esq. at YOUNG CONAWAY
STARGATT & TAYLOR, LLP, is the local counsel.


FALLBROOK TECHNOLOGIES: Taps Roy Messing of Ankura as CRO
---------------------------------------------------------
Fallbrook Technologies Inc. and its debtor-affiliates seek
authority from the United States Bankruptcy Court for the District
of Delaware to hire Ankura Consulting Group, LLC to provide interim
management services and designate Roy Messing as Chief
Restructuring Officer.

Services to be provided by Ankura are:

     a. Provide Roy Messing to serve as CRO. Mr. Messing, in such
capacity, shall be responsible for the Company's operation and
restructuring, which includes:

        i. accept responsibility for the Debtors' operations and
identification of opportunities for operational improvement;

       ii. identify and implement short-term cash management
procedures;

      iii. identify cost-saving and liquidity enhancement
measures;

       iv. exercise on behalf of the Company authority to approve
Company expenditures, and the delegation of authority to approve
certain Company expenditures;

        v. retain key existing employees, recruit of new employees,
and retain of existing employees as required by the Company;

       vi. complete the contemplated transaction(s) approved by the
Board as a part of a sale, refinancing or recapitalization, if
possible;

      vii. communicate and engage in negotiations with creditors
and stakeholders;

     viii. provide financial reviews and analyses of the Company as
are requested thereby, or by the Board of Directors of the Company
and any special committee(s) that may be appointed;

       ix. develop monthly updates to its initial 13-week cash flow
budget to be provided to the Company’s secured lenders pursuant
to the Company's amended first lien security agreement;

        x. report to the Company's secured lenders and their
advisors in accordance with the amended first lien security
agreement;

       xi. develop a DIP Budget;

      xii. negotiate a DIP financing, if required;

     xiii. provide testimony before the Court as requested or
required on matters within the scope of the engagement and Ankura's
expertise;

      xiv. develop and implement a plan of reorganization or sales
process in a bankruptcy proceeding;

       xv. develop/revise of a business plan as required; and

      xvi. perform such other tasks and services consistent with
the role of CRO as requested or directed by the Company or the
Board.

     b. Provide additional resources as required and approved by
the Company.

Roy Messing, Senior Managing Director at Ankura Consulting Group,
LLC, attests that neither Ankura nor any professional, employee, or
independent contractor of Ankura has any connection with or any
interest adverse to the Debtors, their creditors, or any other
party in interest, or their respective attorneys and accountants.

Ankura's currently hourly rates are:

         Senior Managing Director  $875 to $975
         Other professionals       $350 to $875
         Paraprofessionals         $150 to $250

The firm can be reached through:

     Roy Messing
     Ankura Consulting Group, LLC
     750 Third Avenue, 28th Floor
     New York, NY 10017
     Tel: +1-212-818-1555
     Fax: +1-212-818-1551

                   About Fallbrook Technologies

Fallbrook Technologies -- http://www.fallbrooktech.com/-- is the
inventor of the revolutionary NuVinci [(R)] continuously variable
planetary (CVP) technology, which enables performance and
efficiency improvements for machines that use an engine, pump,
motor, or geared transmission system -- including urban mobility
vehicles, cars and trucks, industrial equipment, and many other
applications.  Fallbrook has a unique collective development model
and community through which NuVinci technology licensees share
enhancements, which adds to the value of the technology and
accelerates product development.  This approach enables
forward-looking companies, who wish to create visionary new
products with NuVinci technology, to move quickly from concept to
market commercialization.  Fallbrook is based in Cedar Park near
Austin, Texas, USA and holds rights to over 800 patents and patent
applications worldwide.

Fallbrook Technologies filed a Chapter 11 petition (Bankr. D. Del.
Case no. 18-10384) together with its affiliates Fallbrook
Technologies International Co. (Bankr. D. Del. Case No. 18-10385);
Hodyon, Inc. (Bankr. D. Del. Case No. 18-10386) and Hodyon Finance,
Inc. (Bankr. D. Del. Case no. 18-10387) on Feb. 26, 2018.

In the petitions signed by CRO Roy Messing, lead debtor Fallbrook
Technologies indicated $50 million to $100 million in total assets
and $100 million to $500 million in total liabilities.

The cases are assigned to the Judge Mary F. Walrath.

Jordan A. Wishnew, Esq. at SHEARMAN & STERLING LLP is the Debtors'
general counsel; and Betsy L. Feldman, Esq. at YOUNG CONAWAY
STARGATT & TAYLOR, LLP, is the local counsel.


FALLBROOK TECHNOLOGIES: Taps Shearman & Sterling LLP as Co-Counsel
------------------------------------------------------------------
Fallbrook Technologies Inc. and its debtor-affiliates seek
authority from the United States Bankruptcy Court for the District
of Delaware to hire Shearman & Sterling LLP as co-counsel for the
Debtors.

Services to be rendered by Shearman are:

     (a) provide legal advice with respect to the Debtors' rights
and duties as debtors in possession;

     (b) prepare on behalf of the Debtors of all necessary
applications, motions, complaints, objections, responses, answers,
orders, reports, and other legal papers;

     (c) advice on obtaining debtor in possession financing (and
the use of cash collateral) and exit financing, and the terms and
conditions of such financing;

     (d) advice regarding the negotiation and pursuit of
confirmation of a chapter 11 plan and approval of the corresponding
solicitation procedures and disclosure statement;

     (e) attend at meetings and negotiations with representatives
of creditors, equity holders, prospective investors or acquirers,
and other parties-in-interest in connection with the above
matters;

     (f) appear before the Court, any appellate courts, and the
Office of the United States Trustee for the District of Delaware to
protect the interests of the Debtors;

     (g) provide general corporate, capital markets, mergers and
acquisitions, employment, tax, and litigation advice and other
general non-bankruptcy legal services to the Debtors, as required;
and

     (h) perform all other legal services for the Debtors that are
necessary and proper in these proceedings.

Ned Schodek, a partner at Shearman & Sterling, attests that his
firm is a "disinterested person," as that term is defined in
Section 101(14) of the Bankruptcy Code, as modified by section
1107(b).

Shearman & Sterling's hourly rates are:

      Partners          $950 to $1,395
      Counsel           $925 to $1,145
      Associates        $495 to $965
      Legal assistants  $260 to $435

The counsel can be reached through:

      Ned S. Schodek
      Jordan A. Wishnew
      SHEARMAN & STERLING LLP
      599 Lexington Avenue
      New York, NY 10022
      Tel: (212) 848-4000
      Fax: (646) 848-8174

                   About Fallbrook Technologies

Fallbrook Technologies -- http://www.fallbrooktech.com/-- is the
inventor of the revolutionary NuVinci [(R)] continuously variable
planetary (CVP) technology, which enables performance and
efficiency improvements for machines that use an engine, pump,
motor, or geared transmission system -- including urban mobility
vehicles, cars and trucks, industrial equipment, and many other
applications.  Fallbrook has a unique collective development model
and community through which NuVinci technology licensees share
enhancements, which adds to the value of the technology and
accelerates product development.  This approach enables
forward-looking companies, who wish to create visionary new
products with NuVinci technology, to move quickly from concept to
market commercialization.  Fallbrook is based in Cedar Park near
Austin, Texas, USA and holds rights to over 800 patents and patent
applications worldwide.

Fallbrook Technologies filed a Chapter 11 petition (Bankr. D. Del.
Case no. 18-10384) together with its affiliates Fallbrook
Technologies International Co. (Bankr. D. Del. Case No. 18-10385);
Hodyon, Inc. (Bankr. D. Del. Case No. 18-10386) and Hodyon Finance,
Inc. (Bankr. D. Del. Case no. 18-10387) on Feb. 26, 2018.

In the petitions signed by CRO Roy Messing, lead debtor Fallbrook
Technologies indicated $50 million to $100 million in total assets
and $100 million to $500 million in total liabilities.

The cases are assigned to the Judge Mary F. Walrath.

Jordan A. Wishnew, Esq. at SHEARMAN & STERLING LLP is the Debtors'
general counsel; and Betsy L. Feldman, Esq. at YOUNG CONAWAY
STARGATT & TAYLOR, LLP, is the local counsel.


FALLBROOK TECHNOLOGIES: Taps Young Conaway as Bankruptcy Co-Counsel
-------------------------------------------------------------------
Fallbrook Technologies Inc. and its debtor-affiliates seek
authority from the United States Bankruptcy Court for the District
of Delaware to hire Young Conaway Stargatt & Taylor, LLP, as
bankruptcy co-counsel for the Debtors.

Young Conway's hourly rates are:

     Pauline K. Morgan               $920
     Kenneth J. Enos                 $585
     Jaime Luton Chapman             $555
     Tara C. Pakrouh                 $360
     Betsy L. Feldman                $300
     Casey S. Cathcart (paralegal)   $255

The professional services that Young Conaway will render are:

      i. provide legal advice with respect to the Debtors' powers
and duties as debtors in possession in the continued operation of
their business, management of their property, and the potential
sale of their assets;

     ii. prepare and pursue confirmation of a plan and approval of
a disclosure statement;

    iii. prepare, on behalf of the Debtors, necessary applications,
motions, answers, orders, reports, and other legal papers;

     iv. appear in Court and protecting the interests of the
Debtors before the Court; and

      v. perform all other legal services for the Debtors that may
be necessary and proper in these proceedings.

Pauline K. Morgan, a partner at the firm, attests that Young
Conaway is a "disinterested person" as that term is defined in
section 101(14) of the Bankruptcy Code.

Consistent with the U.S. Trustee's Appendix B—Guidelines for
Reviewing Applications for Compensation and Reimbursement of
Expenses Filed Under 11 U.S.C. § 330 by Attorneys in Larger
Chapter 11 Cases, Pauline K. Morgan states that:

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

    ii. None of the Firm's professionals included in this
engagement have varied their rate based on the geographic location
of these chapter 11 cases;

   iii. Young Conaway was retained by the Debtors pursuant to an
engagement agreement dated December 1, 2017. The billing rates and
material terms of the prepetition engagement are the same as the
rates and terms described in the Application; and

    iv. 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.

The counsel can be reached through:

         Pauline K. Morgan, Esq.
         Kenneth J. Enos, Esq.
         Jaime Luton Chapman, Esq.
         Betsy L. Feldman, Esq.
         YOUNG CONAWAY STARGATT & TAYLOR, LLP
         Rodney Square
         1000 North King Street
         Wilmington, DE 19801
         Tel: (302) 571-6600
         Fax: (302) 571-1253

                   About Fallbrook Technologies

Fallbrook Technologies -- http://www.fallbrooktech.com/-- is the
inventor of the revolutionary NuVinci [(R)] continuously variable
planetary (CVP) technology, which enables performance and
efficiency improvements for machines that use an engine, pump,
motor, or geared transmission system -- including urban mobility
vehicles, cars and trucks, industrial equipment, and many other
applications.  Fallbrook has a unique collective development model
and community through which NuVinci technology licensees share
enhancements, which adds to the value of the technology and
accelerates product development.  This approach enables
forward-looking companies, who wish to create visionary new
products with NuVinci technology, to move quickly from concept to
market commercialization.  Fallbrook is based in Cedar Park near
Austin, Texas, USA and holds rights to over 800 patents and patent
applications worldwide.

Fallbrook Technologies filed a Chapter 11 petition (Bankr. D. Del.
Case no. 18-10384) together with its affiliates Fallbrook
Technologies International Co. (Bankr. D. Del. Case No. 18-10385);
Hodyon, Inc. (Bankr. D. Del. Case No. 18-10386) and Hodyon Finance,
Inc. (Bankr. D. Del. Case no. 18-10387) on Feb. 26, 2018.

In the petitions signed by CRO Roy Messing, lead debtor Fallbrook
Technologies indicated $50 million to $100 million in total assets
and $100 million to $500 million in total liabilities.

The cases are assigned to the Judge Mary F. Walrath.

Jordan A. Wishnew, Esq. at SHEARMAN & STERLING LLP is the Debtors'
general counsel; and Betsy L. Feldman, Esq. at YOUNG CONAWAY
STARGATT & TAYLOR, LLP, is the local counsel.


FANNIE MAE & FREDDIE MAC: Appaloosa, Akanthos & CSS Now Litigating
------------------------------------------------------------------
Appaloosa Investment Limited Partnership I and two affiliates,
Akanthos Opportunity Master Fund, L.P., and CSS, LLC, filed
lawsuits in the U.S. Court of Federal Claims last week that are
modeled on last week's filing by Owl Creek Asset Management, L.P.,
and eight of its affiliates.  Appaloosa, Akanthos, CSS and Owl
Creek are represented in the four separate lawsuits by the same
team of corporate restructuring lawyers led by Bruce Bennett at
Jones Day.

The litigating shareholders say the government took their property
-- preferred stock in the GSEs -- and gave them nothing in return.
They allege that HERA's succession clause imposed duties on the
government to honor the GSEs' contracts and look out for
non-controlling shareholders' interests.  Instead, the government
breached those duties.   They allege the government breached its
implied-in-fact contract with junior preferred shareholders.  

The dates on which these four newest litigating shareholders
acquired their junior preferred stock in the GSE differs:

   -- Owl Creek purchased post-conservatorship and pre-sweep;
   -- Akanthos purchased pre- and post-conservatorship and
pre-sweep;
   -- Appaloosa purchased pre-sweep; and
   -- CSS purchased post-conservatorship and pre-sweep.

If, as many distressed investors would argue, shareholder rights
run with the paper rather than the holder of the paper, these dates
should make no difference.  The fact that these four shareholders
and their lawyers at Jones Day chose to file four separate
complaints suggests they think the purchase dates might be
meaningful.  

Arrowood Indemnity Company and two affiliates filed their amended
complaint last week, as did Joseph Cacciapalle and American
European Insurance Company.  The Cacciapalle Plaintiffs tell Judge
Sweeney that although dividends on their preferred shares were
subject to various contingencies, that did not render them
worthless.  "Simply because a dividend right may be subject to the
discretion of a board of directors or majority shareholder does not
render it valueless.  A contrary view would mean the Government
could appropriate all the dividend rights of every share of stock
in the country without paying just compensation.  Likewise, simply
because the right to a distribution in liquidation depends on
certain contingencies does not render it valueless.  A contrary
view would mean the Government could appropriate all liquidation
rights of every shareholder in the country without paying just
compensation," the Cacciapalle Plaintiffs tell the Court.  

"Further, when both dividend rights and liquidation rights are
appropriated, and when a company is forced to pay 100% of its net
worth to the majority shareholder (thereby eliminating the
possibility of redemption rights as well), then the economic rights
of otherwise valuable stock has been fully eliminated.  That is
what the Third Amendment does without providing any just
compensation in return. There is no precedent for the Government
being able to do this to the shareholders of any kind of
institution under any circumstances.

"No holder of Preferred Stock could have reasonably foreseen that
the Government would effectively confiscate their shares by
implementing the Net Worth Sweep.  The Net Worth Sweep was
unprecedented and contrary to the Governments' public statements
that the Companies would be returned to shareholders. Never before
in the history of the nation has the Government caused the de facto
nationalization of a private corporation under the guise of a
"conservatorship" by a federal agency and an “investment” by
the Treasury.  Prior to the Net Worth Sweep, such an action would
have been unthinkable," the Cacciapalle Plaintiffs continue.  

Fairholme, the Fisher Plaintiffs, the Rafter Plaintiffs, the Reid
Plaintiffs and Washington Federal also filed amended complaints in
the Court of Federal Claims last week.  Because those documents
make reference to confidential discovery materials, those
litigating shareholders' amended complaints were filed under seal.
Redacted copies of the amended complaints should be publicly filed
in the coming weeks in accordance with Judge Sweeney's second
amended protective order.  

               About Fannie Mae and Freddie Mac

Federal National Mortgage Association (OTCQB: FNMA), commonly known
as Fannie Mae -- http://www.FannieMae.com/-- is a
government-sponsored enterprise (GSE) that was chartered by U.S.
Congress in 1938 to support liquidity, stability and affordability
in the secondary mortgage market, where existing mortgage-related
assets are purchased and sold.

A brother organization of Fannie Mae is the Federal Home Loan
Mortgage Corporation (FHLMC), better known as Freddie Mac.  Freddie
Mac (OTCBB: FMCC) -- http://www.FreddieMac.com/-- was established
by Congress in 1970 to provide liquidity, stability and
affordability to the nation's residential mortgage markets. Freddie
Mac supports communities across the nation by providing mortgage
capital to lenders.

During the time of the subprime mortgage crisis, on Sept. 6, 2008,
Fannie Mae and Freddie Mac were placed into conservatorship by the
U.S. Treasury.  The Treasury committed to invest up to $200 billion
in preferred stock and extend credit through 2009 to keep the GSEs
solvent and operating.  Both GSEs are still operating under the
conservatorship of the Federal Housing Finance Agency (FHFA).

In exchange for increased future support and capital investments of
up to $200 billion in each GSE, each GSE agreed to issue to the
Treasury (i) $1 billion of senior preferred stock, with a 10%
coupon, without cost to the Treasury and (ii) common stock warrants
representing an ownership stake of 79.9%, at an exercise price of
one-thousandth of a U.S. cent ($0.00001) per share, and with a
warrant duration of 20 years.  FHFA and Treasury changed that deal
in 2012 to require the GSEs to remit 100% of their profits to
Treasury in perpetuity.  As of Mar. 2018, Fannie and Freddie
received $193.4 billion form Treasury and returned $278.9 billion
to Treasury.  Treasury says it's still owed $193.4 billion.


FILBIN LAND: Taps Macdonald Fernandez as Special Counsel
--------------------------------------------------------
Filbin Land & Cattle Co., Inc., seeks approval from the U.S.
Bankruptcy Court for the Eastern District of California to hire
Macdonald Fernandez LLP as its special counsel.

The Debtor had previously filed an application to employ Macdonald
Fernandez as its bankruptcy counsel.  The court, however, expressed
concern regarding the application because of the firm's proposed
representation of the Debtor's sole owner, Jeffery Arambel, in his
own personal bankruptcy case.

As special counsel, Macdonald Fernandez will assist St. James Law
P.C., the firm proposed by the Debtor to be its new bankruptcy
counsel, in the formulation of a Chapter 11 plan; respond to
creditor inquiries; evaluate claims; handle avoidable transfers;
and provide other legal services.

Macdonald Fernandez is a "disinterested person" as defined in
section 101(14) of the Bankruptcy Code, according to court
filings.

The firm can be reached through:

     Iain A. MacDonald, Esq.
     Reno F.R. Fernandez III, Esq.
     Matthew J. Olson, Esq.
     Macdonald Fernandez LLP
     914 Thirteenth Street Modesto, CA 95354
     Phone: (209) 521-8100
     Fax: (209) 236-0172
     Email: reno@macfern.com

                  About Filbin Land & Cattle Co.

Filbin Land & Cattle Co., Inc., is a privately-held company in
Patterson, California, engaged in the cattle business.  It is a
merchant wholesaler of raw farm products.

Filbin Land & Cattle Co. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Cal. Case No. 18-90030) on Jan. 17,
2018.  In the petition signed by Jeffery Edward Arambel, president
and CEO, the Debtor estimated assets of $1 million to $10 million
and liabilities of $50 million to $100 million.  

Judge Ronald H. Sargis presides over the case.  

The Debtor hired St. James Law P.C. as its bankruptcy counsel.


FLORIDA COSMETOGYNECOLOGY: Taps Tally Consulting as Accountant
--------------------------------------------------------------
Florida Cosmetogynecology, PLLC seeks approval from the U.S.
Bankruptcy Court for the Southern District of Florida to hire The
Tally Consulting Group, Inc. as its accountant.

The firm will assist the Debtor in the preparation and filing of
its tax returns, financial statements, monthly operating reports,
and quarterly and annual payroll reports.

Tally Consulting will receive these payments for its services:

     Monthly Financial Statements      $150/Month
     Quarterly Payroll Reports and
        Payroll Calculations           $125/Quarter
     Annual Payroll Reports            $225/Annual
     Annual Corporate Tax Returns      $350/Annual

Noel Escobar II, a certified public accountant employed with Tally
Consulting, disclosed in a court filing that he and his firm do not
hold or represent any interest adverse to the Debtor's estate.

The firm can be reached through:

     Noel E. Escobar II
     The Tally Consulting Group, Inc.
     1904 SW Saint Andrews Drive
     Palm City, FL 34990
     Phone: +1 800-348-2072

                 About Florida Cosmetogynecology

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


FREEDOM HOLDING: Completes $30M Private Placement of Common Shares
------------------------------------------------------------------
Freedom Holding Corp. has concluded the sale of 5,426,612 common
shares at an offering price of $5.50 per share raising a total of
$29,846,366 in a private placement to investors outside the United
States pursuant to Regulation S.  The Company also made a private
placement of shares under Regulation S that was completed in
December 2017 in which it raised a total of $11,045,000.

Company CEO, Timur Turlov stated, "The interest and support we have
received from our investors is gratifying.  We are a rapidly
growing financial services firm and the funding we have secured
over that past several months of more than $40 million will allow
us to continue to provide outstanding service to our growing
clientele while enhancing our ability to take advantage of the
expanding opportunities to participate in the international and
regional financial markets."

                     About Freedom Holding

Freedom Holding Corp., formerly known as BMB Munai, Inc., is a
financial services holding company conducting retail financial
brokerage, investment counseling, securities trading, investment
banking and underwriting services through its subsidiaries under
the name of Freedom Finance in the Commonwealth of Independent
States (CIS).  The Company is a member of the Moscow Exchange
(MOEX), Saint-Petersburg Exchange and Kazakhstan Stock Exchange
(KASE).  The Company is headquartered in Almaty, Kazakhstan, with
executive offices also in Moscow, Russia and the United States.
The Company employs more than 400 experienced professionals across
24 branch offices in Russia, 15 branches in Kazakhstan, and offices
in Kyrgyzstan, Ukraine and Cyprus.

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.

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.


GASTAR EXPLORATION: Fir Tree Capital Owns 9.7% Stake as of Dec. 31
------------------------------------------------------------------
Fir Tree Capital Management LP disclosed in a Schedule 13G filed
with the Securities and Exchange Commission that as of Dec. 31,
2017, it beneficially owns 21,351,973 shares of common stock of
Gastar Exploration Inc., constituting 9.75 percent of the shares
outstanding.

The percentage is calculated based upon the 218,941,521 shares of
Common Stock issued and outstanding on Nov. 6, 2017 as reported in
the Issuer's Quarterly Report on Form 10-Q for the quarterly period
ended Sept. 30, 2017 filed with the Securities and Exchange
Commission on Nov. 8, 2017.

The Schedule 13G was filed on behalf of Fir Tree Capital Management
LP, a Delaware limited partnership, relating to the shares of
Common Stock, par value $0.001 per share, issued by the Issuer,
purchased by certain private-pooled investment vehicles for which
Fir Tree serves as the investment manager.  Fir Tree is the
investment manager of the Funds, and has been granted investment
discretion over portfolio investments, including the shares of
Common Stock held by the Funds.

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

                      https://is.gd/g1V1sj

                    About Gastar Exploration

Houston, Texas-based Gastar Exploration Inc. --
http://www.gastar.com/-- is a pure play Mid-Continent independent
energy company engaged in the exploration, development and
production of oil, condensate, natural gas and natural gas liquids.
Gastar's principal business activities include the identification,
acquisition and subsequent exploration and development of oil and
natural gas properties with an emphasis on unconventional reserves,
such as shale resource plays.  Gastar holds a concentrated acreage
position in what is believed to be the core of the STACK Play, an
area of central Oklahoma which is home to multiple oil and natural
gas-rich reservoirs including the Meramec, Oswego, Osage, Woodford
and Hunton formations.

Gastar reported a net loss attributable to common stockholders of
$103.5 million on $58.25 million of total revenues for the year
ended Dec. 31, 2016, compared to a net loss attributable to common
stockholders of $474.0 million on $107.3 million of total revenues
for the year ended Dec. 31, 2015.  As of Sept. 30, 2017, Gastar had
$370.8 million in total assets, $391.6 million in total
liabilities, and a total stockholders' deficit of $20.77 million.

                          *     *     *

In March 2017, S&P Global Ratings affirmed its 'CCC-' corporate
credit rating, with a negative outlook, on Gastar Exploration.
Subsequently, S&P withdrew all its ratings on Gastar at the
issuer's request.

In April 2017, Moody's Investors Service withdrew all assigned
ratings for Gastar Exploration, including the 'Caa3' Corporate
Family Rating, following the elimination of all of its rated debt.


GASTAR EXPLORATION: Wilks Brothers Stake at 2.9% as of Dec. 31
--------------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, Dan H. Wilks, Staci Wilks, and Wilks Brothers, LLC,
reported that as of Dec. 31, 2017, they beneficially own 6,454,011
shares of common stock of Gastar Exploration Inc., constituting
2.95 percent based on 218,941,521 shares of Common Stock of the
Issuer issued and outstanding as of Nov. 6, 2017.  A full-text copy
of the regulatory filing is available at:

                     https://is.gd/tPxGyn

                    About Gastar Exploration

Houston, Texas-based Gastar Exploration Inc. --
http://www.gastar.com/-- is a pure play Mid-Continent independent
energy company engaged in the exploration, development and
production of oil, condensate, natural gas and natural gas liquids.
Gastar's principal business activities include the identification,
acquisition and subsequent exploration and development of oil and
natural gas properties with an emphasis on unconventional reserves,
such as shale resource plays.  Gastar holds a concentrated acreage
position in what is believed to be the core of the STACK Play, an
area of central Oklahoma which is home to multiple oil and natural
gas-rich reservoirs including the Meramec, Oswego, Osage, Woodford
and Hunton formations.

Gastar reported a net loss attributable to common stockholders of
$103.5 million on $58.25 million of total revenues for the year
ended Dec. 31, 2016, compared to a net loss attributable to common
stockholders of $474.0 million on $107.3 million of total revenues
for the year ended Dec. 31, 2015.  As of Sept. 30, 2017, Gastar had
$370.8 million in total assets, $391.6 million in total
liabilities, and a total stockholders' deficit of $20.77 million.

                          *     *     *

In March 2017, S&P Global Ratings affirmed its 'CCC-' corporate
credit rating, with a negative outlook, on Gastar Exploration.
Subsequently, S&P withdrew all its ratings on Gastar at the
issuer's request.

In April 2017, Moody's Investors Service withdrew all assigned
ratings for Gastar Exploration, including the 'Caa3' Corporate
Family Rating, following the elimination of all of its rated debt.


GB SCIENCES: Incurs $6.96 Million Net Loss in Third Quarter
-----------------------------------------------------------
GB Sciences, Inc. filed with the Securities and Exchange Commission
its quarterly report on Form 10-Q reporting a net loss of $6.96
million on $1.27 million of revenue for the three months ended Dec.
31, 2017, compared to a net loss of $3.58 million on $0 of revenue
for the three months ended Dec. 31, 2016.

For the nine months ended Dec. 31, 2017, GB Sciences reported a net
loss of $13.26 million on $1.63 million of revenue compared to a
net of $7.46 million on $0 of revenue for the same period a year
ago.

As Dec. 31, 2017, GB Sciences had $16.39 million in total assets,
$7.92 million in total liabilities and $8.47 million in total
equity.

"The Company will need additional capital to implement its
strategies.  There is no assurance that it will be able to raise
the amount of capital needed for future growth plans.  Even if
financing is available, it may not be on terms that are acceptable.
If unable to raise the necessary capital at the times required,
the Company may have to materially change the business plan,
including delaying implementation of aspects of the business plan
or curtailing or abandoning the business plan.  The Company
represents a speculative investment and investors may lose all of
their investment.  In order to be able to achieve the strategic
goals, the Company needs to further expand its business and
financing activities.  Based upon the cash position, it is
necessary to raise additional capital by the end of the next
quarter in order to continue to fund current operations.  These
factors raise substantial doubt about the ability to continue as a
going concern.  The Company is pursuing several alternatives to
address this situation, including the raising of additional funding
through equity or debt financings.  In order to finance existing
operations and pay current liabilities over the next twelve months,
the Company will need to raise additional capital. No assurance can
be given that the Company will be able to operate profitably on a
consistent basis, or at all, in the future," GB Sciences stated in
the Quarterly Report.

As of Dec. 31, 2017, cash was $1.5 million, other current assets
excluding cash were $1.6 million, and its working capital was $1.3
million.  At the same time, current liabilities were approximately
$1.7 million and consisted principally of $0.4 million in accrued
liabilities and $1.1 million in notes payable, net of $7 million in
discounts.  At March 31, 2017, the Company had a cash balance of
$2.7 million, other current assets excluding cash were $0.3 million
and its working capital was $2.3 million.  Current liabilities were
approximately $0.7 million, which consisted principally of $0.5
million in accrued liabilities and $0.2 million in accounts
payable.

Net cash used in operating activities was $8.0 million for the nine
months ended Dec. 31, 2017, as compared to net cash used of $2.8
million for the nine months ended Dec. 31, 2016.  The Company
anticipates that cash flows from operations may be insufficient to
fund business operations for the next twelve-month period.
Accordingly, it will have to generate additional liquidity or cash
flow to fund its current and anticipated operations.  This will
likely require the sale of additional common stock or other
securities.  There is no assurance that the Company will be able to
realize any significant proceeds from such sales, if at all.

During the nine months ended Dec. 31, 2017 and 2016, the Company
used $1.5 million and $2.0 million, respectively, of cash in
investing activities.  The cash used in investing activities during
the nine months ended Dec. 31, 2017 and 2016 was primarily for the
purchase of property and equipment.

During the nine months ended Dec. 31, 2017 and 2016, cash flows
from financing activities totaled $8.3 million and $5.8 million,
respectively.  Cash flows from financing activities for the nine
months ended Dec. 31, 2017 related primarily to $8.2 million in
proceeds from the issuance of convertible notes and $0.1 million in
proceeds from non-controlling interests.  Cash flows from financing
activities for the nine months ended Dec. 31, 2016 related
primarily to $5.1 million in proceeds from the issuance of common
stock and warrants, $0.7 million in proceeds from the issuance of
convertible notes, and $0.3 million in proceeds from
non-controlling interests.

The Company has incurred losses since inception resulting in an
accumulated deficit of approximately $48.5 million as of Dec. 31,
2017, and further losses are anticipated in the development of the
business raising substantial doubt about the ability to continue as
a going concern.  The Company said its ability to continue as a
going concern is dependent upon generating profitable operations in
the future and/or obtaining the necessary financing to meet
obligations and repay liabilities arising from normal business
operations when they come due.  Management intends to finance
operating costs over the next twelve months with existing cash on
hand and/or private placements of debt and equity securities.

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

                     https://is.gd/VAUphs

                      About GB Sciences

Las Vegas, Nevada-based GB Sciences, Inc., formerly Growblox
Sciences, Inc., is developing and utilizing state of the art
technologies in plant biology, cultivation and extraction
techniques, combined with biotechnology, and plans to produce
consistent and measurable medical-grade cannabis, cannabis
concentrates and cannabinoid therapies.  The Company seeks to be an
innovative technology and solution company that converts the
cannabis plant into medicines, therapies and treatments for a
variety of ailments.

GB Sciences reported a net loss of $10.08 million for the 12 months
ended March 31, 2017, compared to a net loss of $7.07 million for
the 12 months ended March 31, 2016.

The Company's independent registered public accountants' report for
the year ended March 31, 2017 includes an explanatory paragraph
that expresses substantial doubt about the Company's ability to
continue as a "going concern."  Soles, Heyn & Company LLP, in West
Palm Beach, Florida, stated as of March 31, 2017, the Company had
accumulated losses of approximately $35,255,000, has not generated
any revenue.  These factors and the need for additional financing
in order for the Company to meet its business plan, raise
substantial doubt about its ability to continue as a going concern.


GB SCIENCES: Will Hold its Special Meeting on April 6
-----------------------------------------------------
The special meeting of shareholders of GB Sciences, Inc. noticed to
be held at 10:00 a.m. on March 7, 2018, was continued until April
6, 2018, at 10:00 a.m. at the same location being 3550 W. Teco
Avenue, Las Vegas, Nevada.  John Poss, the CEO of the Company who
called the meeting to order stated that the meeting was being
continued due to the fact the Company had not received a sufficient
number of proxies to constitute a quorum of shareholders to enable
the Company to conduct shareholder business.  The Company will
attempt to solicit additional proxies sufficient to conduct
shareholder business on April 6, 2018.

                      About GB Sciences

Las Vegas, Nevada-based GB Sciences, Inc., formerly Growblox
Sciences, Inc., is developing and utilizing state of the art
technologies in plant biology, cultivation and extraction
techniques, combined with biotechnology, and plans to produce
consistent and measurable medical-grade cannabis, cannabis
concentrates and cannabinoid therapies.  The Company seeks to be an
innovative technology and solution company that converts the
cannabis plant into medicines, therapies and treatments for a
variety of ailments.

GB Sciences reported a net loss of $10.08 million for the 12 months
ended March 31, 2017, compared to a net loss of $7.07 million for
the 12 months ended March 31, 2016.  As Dec. 31, 2017, GB Sciences
had $16.39 million in total assets, $7.92 million in total
liabilities and $8.47 million in total equity.

The Company's independent registered public accountants' report for
the year ended March 31, 2017 includes an explanatory paragraph
that expresses substantial doubt about the Company's ability to
continue as a "going concern."  Soles, Heyn & Company LLP, in West
Palm Beach, Florida, stated that as of March 31, 2017, the Company
had accumulated losses of approximately $35,255,000, has not
generated any revenue.  These factors and the need for additional
financing in order for the Company to meet its business plan, raise
substantial doubt about its ability to continue as a going concern.


GEA SEASIDE: Voluntary Chapter 11 Case Summary
----------------------------------------------
Debtor: GEA Seaside Investment Inc.
        428 Peninsula Drive
        Daytona Beach, FL 32118

Business Description: GEA Seaside Investment Inc. is a for
                      profit corporation organized under the laws
                      of the State of Florida that owns
                      residential rental properties.  The Company
                      previously sought bankruptcy protection on
                      Jan. 10, 2013 (Bankr. M.D. Fla. Case No. 13-
                      00165).

Chapter 11 Petition Date: March 12, 2018

Case No.: 18-01356

Court: United States Bankruptcy Court
       Middle District of Florida (Orlando)

Debtor's Counsel: Thomas C. Adam, Esq.
                  THe ADAM LAW GROUP
                  301 W. Bay Street, Suite 1430
                  Jacksonville, FL 32202
                  Tel: (904) 329-7249
                  Fax: (904) 516-9230
                  E-mail: tadam@adamlawgroup.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jack Aberman, CEO.

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/flmb18-01356.pdf


GENESIS HEALTHCARE: Closes $595M in Loans, Staves Off Bankruptcy
----------------------------------------------------------------
Kennett Square, Pa.-based Genesis HealthCare (NYSE: GEN), one of
the nation's largest providers of post-acute care, announced March
6, 2018, that it has closed on a $555 million asset based lending
(ABL) facility and an amended and expanded term loan which includes
an additional $40 million tranche.

Proceeds of the new 5-year ABL loans from MidCap Financial and
Apollo Investment Corporation (NASDAQ: AINV) were used to replace
and repay in full the Company's existing $525 million revolving
credit facility that was scheduled to mature on February 2, 2020.

Genesis also said that affiliates of Welltower, Inc. and Omega
Healthcare Investors, Inc. agreed to amend and expand the Company's
existing $124 million term loan agreement to include, among other
things, a new $40 million term loan tranche that will be used for
general corporate purposes.

Back in November, the Company warned that it may be forced to seek
reorganization under the U.S. Bankruptcy Code in the event it fails
to obtain necessary and timely waivers or otherwise achieve fixed
charge reductions.

Genesis said last week that, with the closing of the new ABL
facility, the Company is no longer subject to a forbearance
agreement which was set to expire March 21, 2018.

"Closing the commitments is an important milestone in our
restructuring plan," noted George V. Hager, Jr., Chief Executive
Officer of Genesis, in a press statement.  "Together, the new ABL
facility and expanded term loan provide us $70 million of added
liquidity, improving our financial flexibility and extending the
maturity of our ABL debt capital from 2020 under our previous
facility to 2023."

             $555-Mil. New Loans from MidCap & Apollo

On March 6, 2018, Genesis Healthcare and certain of its
subsidiaries entered into a Limited Waiver and Amendment No. 10 to
Third Amended and Restated Credit Agreement and Fourth Amended and
Restated Credit Agreement, dated as of March 6, 2018, among the
Company, the entities listed on Annex I-A thereto, the entities
listed on Annex I-B thereto, the lenders party thereto, the L/C
issuers party thereto and MidCap Funding IV Trust, a Delaware
statutory trust, as administrative agent (as successor to
Healthcare Financial Solutions, LLC) for the lenders and L/C
issuers.

The ABL Credit Agreement provides for a $555 million asset based
lending facility comprised of:

     $325 million closing date term loan facility,
     $200 million revolving credit facility, and
      $30 million delayed draw term loan facility.

The ABL Credit Facilities have a five-year term and the proceeds
were used to refinance in full the Company's existing revolving
credit facility with Healthcare Financial Solutions, LLC that was
scheduled to mature on February 2, 2020 and the remaining proceeds
will be used for working capital and general corporate purposes.

Borrowings under the closing date term loan facility and revolving
credit facility bear interest at a 3-month LIBOR rate (subject to a
floor of 0.5%) plus an applicable margin of 6% per annum.
Borrowings under the delayed term loan facility bear interest at a
3-month LIBOR rate (subject to a floor of 1%) plus an applicable
margin of 11% per annum.  Borrowing levels under the ABL Credit
Facilities are limited to a borrowing base that is computed based
on the level of eligible accounts receivable.

The ABL Credit Agreement, among other things, (i) provides for new
term and revolving loans, (ii) modifies the interest rates and the
financial covenants, and (iii) permits the Company and its
subsidiaries to enter into certain other transactions.

The ABL Credit Facilities are secured by a first priority lien on
the accounts receivables of the Company and certain of its
subsidiaries and certain other assets of the Company and such
subsidiaries, and a junior lien on the assets that secure the term
loan facility described below on a first priority basis, subject to
certain exceptions.

              Welltower & Omega Pledge Extra $40MM

On March 6, 2018, the Company and certain of its subsidiaries
entered into Amendment No. 4 to Loan Agreement, dated as of March
6, 2018, in respect of the Term Loan Agreement, dated as of July
29, 2016, among:

     -- the Company,

     -- FC-GEN Operations Investment, LLC, as the Term Borrower,

     -- certain other subsidiaries of the Company party thereto,

     -- HCRI Tucson Properties, Inc. and OHI Mezz Lender, LLC and
        any other lender party thereto, and

     -- Welltower Inc., as administrative agent and collateral
        agent.

Pursuant to the Term Loan Amendment, the Company may borrow an
additional $40 million term loan to be used for certain debt
repayment and working capital and general corporate purposes.  The
2018 Term Loan will mature July 29, 2020 and bear interest at a
rate equal to 10% per annum, with up to 5% per annum to be paid in
kind.

The Term Loan Amendment also changes the interest rate applicable
to the initial loans funded on July 29, 2016 to be equal to 14% per
annum, with up to 9% per annum to be paid in kind.

The Term Loan Agreement eliminates any principal amortization
payments on any of the loans under the Term Loan Agreement prior to
maturity, effective January 31, 2018.

Among other things, the Term Loan Agreement (i) provides for the
new 2018 Term Loan, (ii) modifies interest rates and the financial
covenants, and (iii) permits the Company and its subsidiaries to
enter into certain other transactions.

The term loan facility is secured by a first priority lien on the
equity interests of certain subsidiaries of the Company and the
Term Borrower as well as certain other assets of the Company, the
Term Borrower and such subsidiaries, subject to certain exceptions.
The term loan facility is also secured by a junior lien on the
assets that secure the ABL Credit Facilities on a first priority
basis.

                        Bankruptcy Avoided

In its Form 10-Q Report filed in November for the quarterly period
ended September 30, 2017, Genesis disclosed that its results of
operations have been negatively impacted by the persistent pressure
of healthcare reforms enacted in recent years.  This challenging
operating environment has been most acute in the Company's
inpatient segment, but also has had a detrimental effect on the
Company's rehabilitation therapy segment and its customers.

"In recent years, the Company has implemented a number of cost
mitigation strategies to offset the negative financial implications
of this challenging operating environment.  These strategies have
been successful in recent years, however, the negative impact of
continued reductions in skilled patient admissions, shortening
lengths of stay, escalating wage inflation and professional
liability losses, combined with the increased cost of capital
through escalating lease payments accelerated in the third quarter
of 2017," Genesis had said.

These factors caused the Company to be unable to comply with
certain financial covenants at September 30, 2017 under the
Revolving Credit Facilities, the Term Loans, the Welltower Bridge
Loans and the Master Lease Agreements and other agreements.  The
Company received waivers from the parties to the Term Loans, the
Welltower Bridge Loans and the Master Lease Agreements at September
30, 2017.

Genesis said it was engaged in discussions with its counterparties
to its revolving credit facilities to secure a 90-day forbearance
agreement through late January 2018.  In the event of a failure to
obtain necessary and timely waivers or otherwise achieve the fixed
charge reductions contained in the Restructuring Plans, the Company
warned it may be forced to seek reorganization under the U.S.
Bankruptcy Code.

Also in November 2017, the Company announced it had reached
preliminary non-binding agreements with its counterparties to the
Welltower Master Lease, the Sabra Master Leases, the Welltower
Bridge Loans and certain other loans to strengthen significantly
the capital structure of the Company.

In February 2018, the Company provided updates with respect to the
Restructuring Plans.

     (A) Sabra Master Leases

In December 2017, Sabra Health Care REIT, Inc. (Sabra) completed
the sale of 20 Genesis leased assets in Kentucky, Ohio and Indiana.
Genesis continues to operate these facilities with a new landlord
subject to a market based master lease.  

In addition, Genesis has entered into a definitive agreement with
Sabra resulting in permanent and unconditional annual cash rent
savings of $19 million effective January 1, 2018.  Sabra continues
to pursue and the Company continues to support Sabra's previously
announced sale of Genesis leased assets.  At the closing of such
sales, Genesis expects to enter into lease agreements with new
landlords for a majority of the assets currently leased with Sabra.


     (B) Welltower Master Lease

Genesis has entered into a definitive agreement with Welltower to
amend the Welltower Master Lease.  The amendment provides Genesis
with permanent and unconditional annual cash rent savings of $35
million effective January 1, 2018.  Welltower continues to pursue
and the Company continues to support Welltower's previously
announced sale of Genesis leased assets.  At the closing of any
such sales, Genesis expects to enter into lease agreements with new
landlords for a majority of the assets currently leased with
Welltower.

Pursuant to the lease amendment, the initial term of the Welltower
Master Lease will be extended five years to January 31, 2037 and
the annual rent escalator will be reduced from approximately 2.9%
currently to 2% starting in 2019.   The proposed lease amendment
also provides for a potential rent reset, conditioned upon
achievement of certain upside operating metrics, effective January
1, 2023. If triggered, the benefit of that upside performance is
shared by both the Company and Welltower, with the incremental rent
from the rent reset capped at $35 million.

     (C) Welltower Bridge Loans

At December 31, 2017, the Company has approximately $275 million of
outstanding real estate loans due January 1, 2022.  The Welltower
Bridge Loans currently carry a 10.25% cash pay interest rate that
increases by 0.25% annually on January 1.

Genesis has entered into a definitive agreement with Welltower to
amend the Welltower Bridge Loan agreements.  The proposed
amendments adjust the annual interest rate beginning February 15,
2018 to 12%, of which 7% will be paid in cash and 5% will be
paid-in-kind.  In connection with the proposed amendments, Genesis
has agreed to make commercially reasonable efforts to secure
commitments by April 1, 2018 to repay no less than $105 million of
the Welltower Bridge Loan obligations.  The Company continues to
make progress on a number of refinancing and asset sale
transactions in order to secure such commitments.  

Genesis noted at that time that, in the event the Company is
unsuccessful securing such commitments or otherwise reducing the
outstanding obligation of the Welltower Bridge Loans, the cash pay
component of the amended interest rate will be increased by
approximately $2 million annually.

     (D) Issuance of Warrants

In connection with the entry into an Omnibus Agreement
dated as of February 21, 2018, with Welltower, Welltower TRS Holdco
LLC, a subsidiary of Welltower, and OHI Mezz Lender, a subsidiary
of Omega Healthcare Investors, pursuant to which Welltower and
Omega Subsidiary have committed to provide up to $40 million in new
term loans to the Company, Genesis agreed that it will issue
Welltower Subsidiary a warrant to purchase 900,000 shares of the
Company's Class A Common Stock (subject to anti-dilution
provisions), par value $0.001 per share, at an exercise price equal
to the greater of (i) $1.00 per share and (ii) the closing price of
the Company's Class A Common Stock on the trading day that the Term
Loan Upsize is consummated.

Issuance of the WT Warrant is subject to the satisfaction of
certain conditions, including, among others, (i) complete repayment
or conversion to equity or forgiveness of the Company's real estate
bridge loans, (ii) consummation of the sale of certain assets such
that the Company's rent obligations pursuant to the Master Lease is
less than $15 million, and (iii) full repayment of any remaining
amounts owed by the Company to Omega Subsidiary.

The WT Warrant may be exercised at any time during the period
commencing six months from the date of issuance and ending five
years from the date of issuance.

Additionally, the Company has agreed that it will, in consideration
for the Term Loan Upsize, issue Omega Subsidiary or an affiliate
thereof a warrant (the "Omega Subsidiary Warrant") to purchase
600,000 shares of the Company's Class A Common Stock (subject to
anti-dilution provisions), par value $0.001 per share, at an
exercise price equal to the greater of (i) $1.00 per share and (ii)
the closing price of the Company's Class A Common Stock on the
trading day that the Term Loan Upsize is consummated.

Issuance of the Omega Subsidiary Warrant is subject to the closing
of the Term Loan Upsize and, once issued, the Omega Subsidiary
Warrant may be exercised at any time during the period commencing
six months from the date of issuance and ending five years from the
date of issuance.

The WT Warrant and the Omega Subsidiary Warrant will be issued in a
transaction exempt from the registration requirement of the
Securities Act of 1933 pursuant to Section 4(a)(2) thereof and
Regulation D promulgated thereunder.

Separately, on December 22, 2017, the Company amended a master
lease with Omega pursuant to which the Company leases 50 skilled
nursing facilities.  As part of the transaction, the Company issued
to an affiliate of Omega a warrant, dated as of December 31, 2017,
to purchase 900,000 shares of the Company's Class A Common Stock at
$1.00 per share (the "Omega Warrant").  The number of shares
issuable upon exercise is subject to adjustment pursuant to the
terms of the Omega Warrant, and the Omega Warrant may be exercised
at any time during the term commencing on August 1, 2018 and ending
on December 30, 2022.  The Omega Warrant was issued in a
transaction exempt from the registration requirement of the
Securities Act of 1933 pursuant to Section 4(a)(2) thereof and
Regulation D promulgated thereunder.

                          NYSE Compliance

On March 1, 2018, Genesis received written notification from the
New York Stock Exchange confirming that Genesis has regained
compliance with the continued listing standard set forth in Section
802.01C of the NYSE Listed Company Manual.  Genesis regained
compliance under Section 802.01C after its closing share price on
February 28, 2018 and its average closing share price for the 30
trading-day period ending February 28 both exceeded $1.00.

                      About Midcap Financial

MidCap Financial -- http://www.midcapfinancial.com/-- is a middle
market-focused, specialty finance firm that provides senior debt
solutions to companies across all industries.  It provides a broad
array of products intended to finance growth and manage working
capital. The company is headquartered in Bethesda, MD, with offices
in Chicago and Los Angeles.

MidCap Financial is managed by Apollo Capital Management, L.P., a
subsidiary of Apollo Global Management (NYSE: APO), pursuant to an
investment management agreement.

              About Apollo Investment Corporation

Apollo Investment Corporation (NASDAQ: AINV) --
http://www.apolloic.com/-- is a closed-end investment company that
has elected to be treated as a business development company under
the Investment Company Act of 1940.  The Company invests primarily
in various forms of debt investments, including secured and
unsecured debt, loan investments, and/or equity in private
middle-market companies.  The Company may also invest in the
securities of public companies and structured products and other
investments such as collateralized loan obligations and
credit-linked notes.  The Company seeks to provide private
financing solutions for private companies that do not have access
to the more traditional providers of credit. Apollo Investment
Corporation is managed by Apollo Investment Management, L.P., an
affiliate of Apollo Global Management, LLC, a leading global
alternative investment manager.

                     About Genesis HealthCare

Genesis HealthCare (NYSE: GEN) -- http://www.genesishcc.com/-- is
a holding company with subsidiaries that, on a combined basis,
comprise one of the nation's largest post-acute care providers with
more than 450 skilled nursing facilities and assisted/senior living
communities in 30 states nationwide. Genesis subsidiaries also
supply rehabilitation and respiratory therapy to more than 1,600
healthcare providers in 46 states, the District of Columbia and
China.

As of Sept. 30, 2017, the Company listed $4.9 billion in total
assets against $5.5 billion in total current liabilities, $284
million in long term debt, and $1.5 billion in stockholders'
deficit.


GIGA-TRONICS INC: Posts $313,000 Net Loss in Third Quarter
----------------------------------------------------------
Giga-Tronics Incorporated filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q reporting a net loss
of $313,000 on $3.22 million of net sales for the three months
ended Dec. 30, 2017, compared to a net loss of $575,000 on $3.20
million of net sales for the three months ended Dec. 24, 2016.

For the nine months ended Dec. 30, 2017, Giga-Tronics reported a
net loss of $2.65 million on $7.45 million of net sales compared to
a net loss of $1.07 million on $11.03 million of net sales for the
nine months ended Dec. 24, 2016.

As of Dec. 30, 2017, Giga-Tronics had $8.17 million in total
assets, $8.76 million in total liabilities and a total
shareholders' deficit of $586,000.

The Company also provided guidance for the fourth quarter of fiscal
2018, which will end on March 31, 2018.  Net sales for the fourth
quarter are expected to be in the range of $1.9 million to $2.1
million, compared to $2.0 million, $2.2 million and $3.2 million
reported in the first, second and third quarters of fiscal 2018,
respectively, and the $5.2 million reported in the fourth quarter
of fiscal 2017.  The foregoing guidance is based on management's
current review of operations for the fourth quarter of fiscal 2018,
and remain subject to change based on actual results, and subject
to review by the Company's independent accountants.

John Regazzi, the Company's CEO said, "I'm pleased to see the
effect of the Company's cost cutting efforts on our operating
results.  Additionally, our third quarter fiscal 2018 expenses
included a final non-cash charge ($431,000) which completes the
amortization of our ASG TEmS related capitalized software which
will help improve our margins going forward.  We believe our
pipeline for additional ASG orders along with the significant
backlog we have for YIG RADAR filters will further assist in our
goal of returning Giga-tronics to profitability within the first
half of fiscal 2019."

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

                       https://is.gd/QKUQhY

                       About Giga-tronics

Headquartered in Dublin, California, Giga-tronics Incorporated
produces electronic warfare instruments used in the defense
industry and YIG RADAR filters used in fighter jet aircraft.  It
designs, manufactures and markets the new Advanced Signal Generator
(ASG) for the electronic warfare market, and switching systems that
are used in automatic testing systems primarily in aerospace,
defense and telecommunications.

Giga-tronics reported a net loss of $1.54 million on $16.26 million
of net sales for the fiscal year ended March 25, 2017, compared to
a net loss of $4.10 million on $14.59 million of net sales for the
year ended March 26, 2016.


GLASGOW EQUIPMENT: Taps Timothy H. Kenney as Special Counsel
------------------------------------------------------------
Glasgow Equipment Service, Inc. seeks approval from the U.S.
Bankruptcy Court for the Southern District of Florida to hire
Timothy H. Kenney, P.A. as its special counsel.

The firm will provide legal services to the Debtor in connection
with the sale of its real property located at 1750 Hill Avenue,
West Palm Beach, Florida; and advise the Debtor on corporate
matters.

Timothy Kenney, Esq., and Lindsay Demmery, Esq., the attorneys who
will be providing the services, will each charge an hourly fee of
$325.

Mr. Kenney disclosed in a court filing that his firm does not
represent or hold any interest adverse to the Debtor and its
estate.

The firm can be reached through:

     Timothy H. Kenney, Esq.
     Timothy H. Kenney, P.A.
     120 Butler Street, Suite B
     West Palm Beach, FL 33407
     Phone: (561) 833-8773
     Fax: (561) 833-0543
     E-mail: tkenney1@bellsouth.net

                  About Glasgow Equipment Service

Glasgow Equipment Service, Inc. -- http://www.glasgowequipment.com/
-- is a pollutant storage systems contractor serving the petroleum
equipment needs of South Florida by offering design, installation
and servicing of fuel storage and dispensing systems. The Company
is an all-inclusive fuel storage tank and fuel dispenser supplier
with the ability to provide service, retail sales, repair parts,
above ground tank installation, underground tank installation,
technician training, maintenance and support aviation fuel systems
and storage.  The Company is headquartered in West Palm Beach,
Florida.

Glasgow Equipment Service, based in West Palm Beach, FL, filed a
Chapter 11 petition (Bankr. S.D. Fla. Case No. 18-11712) on Feb.
14, 2018.  In the petition signed by Peter H. Ward, president, the
Debtor disclosed $3 million in assets and $2.63 million in
liabilities.  The Hon. Paul G. Hyman, Jr., presides over the case.
Philip J. Landau, Esq., at Shraiberg Landau & Page, P.A., serves as
bankruptcy counsel.


GREAT SOUTHERN: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor: Great Southern Galvanizing, LLC
           dba Great States Galvanizing
        P.O. Box 458
        Zachary, LA 70791

Business Description: Great Southern Galvanizing, LLC, based
                      in Zachary, Louisiana, offers galvanizing
                      for structural steel and fasteners.
                      
                      http://www.gsgalv.com/

Chapter 11 Petition Date: March 13, 2018

Case No.: 18-10259

Court: United States Bankruptcy Court
       Middle District of Louisiana (Baton Rouge)

Debtor's Counsel: Paul Douglas Stewart, Jr., Esq.
                  STEWART ROBBINS & BROWN, LLC
                  301 Main Street, Suite 1640
                  P.O. Box 2348
                  Baton Rouge, LA 70821-2348
                  Tel: 225-231-9998
                  Fax: 225-709-9467
                  E-mail: dstewart@stewartrobbins.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Linda Phillips, bookeeper.

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

        http://bankrupt.com/misc/lamb18-10259.pdf

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Advantous                                                 $12,268
Attn: Jimmy Leonard
9270 Siegen Lane, Suite 801
Baton Rouge, LA 70810

AZZ, INc.                           2013 Settlement    $3,162,820
One Museum Place, Ste 500              Agreement,
3100 West 7th Street                 Subordinated
Fort Worth, TX 76107                to Iberia Bank

Blue Cross Blue Shield of LA                              $23,563
P.O. Box 650007
Dallas, TX 75265-0007

Breechen Pipe & Steel                                     $12,980
Attn: Susan DeNova
P. O. 4134
Baton Rouge, LA
70821-4134

Coal City COB Co., Inc.                                   $32,433
Attn: Holley Calhoun
Dept 8112, P. O. Box 650002
Dallas, TX 75265

Deep South Equipment Co.                                  $26,804
Attn: Nona Entwistle
P. O. Box 415000
Nashville, TN 37241-5000

Deshazo                                                   $15,269
Attn: Emile Fournet
P. O. Box 11407
Birmingham, AL
35246-1457

Drago Supply                                              $30,245
Attn: Timi Smith
P.O. Box 849737
Dallas, TX 75284-9737

Glencore Ltd.                                            $386,599
Attn: Ryan Bohling

HYG Financial Services, Inc.                              $90,401
Attn: Kay
P. O. Box 14545
Des Moines, IA
50306-3545

James Grady Phillips                 Mutiple             $812,000
19550 Salvant Road                  Unsecured
Zachary, LA 70791                     Notes

Lard Oil                                                  $39,139
Attn: Bobbi Triche
P. O. Box 919403
Dallas, TX 75391-9403

Mid Louisiana Gas                                         $55,891
Transmission, LLC
Attn: Sandra Flower
2103 City West
Blvd., Bldg #4, Suite 800
Houston, TX 77042

Parish of East Baton Rouge                                $80,733
P. O. Box 2590
Baton Rouge, LA
70821-2590

Penske Truck Leasing Co.                                 $33,743
Attn: Todd Englehart

Postlethwaite & Netterville                              $27,100
Attn: Randy
8550 United Plaza
Blvd., Ste. 1001
Baton Rouge, LA 70809

Sochem Solutions                                         $19,398
Attn: Thad Woodward
P. O. Box 1912
Gonzales, LA 70707

Taylor, Porter,                                         $169,187
Brooks & Phillips
Attn: Ashley Moore
P. O. Box 2471
Baton Rouge, LA
70821-2471

TM Deer Park                                             $48,107
Attn: Joe LaQuell
P. O. Box 169
Texas City, TX 77592

Total Tire Solutions                                     $20,731
Attn: Lynn Wiggins
8056 S. Choctaw Drive
Baton Rouge, LA 70815


GUITAR CENTER: S&P Lowers CCR to 'CC' on Debt Exchange Offer
------------------------------------------------------------
Westlake Village, Calif.-based Guitar Center Holdings Inc. is
seeking to address its upcoming debt maturities through a
refinancing of its senior secured notes and a debt exchange offer
for its unsecured notes.

S&P Global Ratings lowered its corporate credit rating on Guitar
Center Holdings Inc. and its operating subsidiary and borrower
Guitar Center Inc. to 'CC' from 'CCC-'. The outlook is negative.

S&P said, "At the same time, we assigned our preliminary 'CCC+'
issue-level rating and '3' recovery rating to the company's
proposed $635 million 9.5% senior secured notes. The preliminary
'3' recovery rating indicates our expectation that lenders will
receive meaningful recovery (50%-70%; rounded estimate 60%) in the
event of a payment default. The preliminary ratings are subject to
our review of final documentation and completion of the exchange
offer and revolver maturity extension.

"In addition, we placed the 'CCC+' issue-level rating on the
company's $375 million asset-based lending (ABL) revolver due April
2, 2019, on CreditWatch with positive implications."

The 'C' the issue-level rating and '6' recovery ratings on the
company's $325 million 9.625% senior unsecured notes due April 15,
2020, are unchanged.

S&P said, "Following the refinancing and based on our current
expectation to raise the corporate credit rating to 'CCC+', we
expect to raise the issue-level rating on the ABL revolver to 'B'
and affirm the '1' recovery rating. We also expect to withdraw the
ratings on the existing unsecured notes, and assign a 'CCC-'
issue-level and '6' recovery ratings to the new notes."

On March 12, 2018, Guitar Center announced refinancing transactions
for its secured debt and an exchange offer for its unsecured notes.
S&P considers the debt exchange offer to be a distressed
transaction. The company plans to issue $635 million 9.5% senior
secured notes due 2021, and use the proceeds along with cash to
refinance the existing $615 million 6.5% senior secured notes and
the company is seeking to amend and extend the maturity of its ABL
revolver by three years.

The negative outlook reflects S&P's expectation that, once the debt
exchange is completed, it will lower the corporate credit rating to
'SD' and the issue-level rating on the senior unsecured notes to
'D'. Shortly thereafter, S&P expects to raise the corporate credit
rating to 'CCC+' that reflects the risk of a conventional default.


GULF COAST MARITIME: Taps Neville Peterson LLP as Special Counsel
-----------------------------------------------------------------
Gulf Coast Maritime Supply, Inc. received approval from the U.S.
Bankruptcy Court for the Southern District of Texas to hire Neville
Peterson LLP as special counsel.

Services to be rendered by Neville Paterson are:

     a) advise the Debtor with respect to customs laws and trade
regulations;

     b) assist the Debtor in its consultations relative to customs
laws and trade regulations and their effect on the administration
of this case;

     c) assist the Debtor in analyzing the claims of TTB;

     d) assist the Debtor in negotiations with TTB and other
agencies concerning matters relating to, among other things, the
Debtor's Permits and operations; and

     e) perform such other legal services as may be required and
are deemed to be in the interests of the Debtor in accordance with
the Debtor's powers and duties as set forth in the Bankruptcy
Code.

Michael K. Tomenga, Of Counsel to Neville Peterson LLP, attests
that his firm is a "disinterested person" as that term is defined
in Sec. 101(14) of the Bankruptcy Code.

The attorneys who will be handling the case and their hourly rates
are:

      Michael K. Tomenga, Of Counsel     $650
      John M. Peterson, Partner          $650
      Associates                       $200-$400
      Legal Assistants                 $100-$195

The firm can be reached through:

     Michael K. Tomenga, Esq.
     Neville Peterson LLP
     1400 Sixteenth St N.W., Suite 350
     Washington, DC 20036
     Tel: (202) 861-2959
     Fax: (202) 861-2924
     E-mail: mtomenga@npwdc.com

               About Gulf Coast Maritime Supply

Gulf Coast Maritime Supply, Inc., is a corporation in Houston,
Texas, that acquires untaxed alcohol and tobacco products and sells
them to commercial vessels for consumption while at sea.  The
company has held alcohol and tobacco permits since 1973.

Gulf Coast Maritime sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Tex. Case No. 17-60217) on Dec. 20,
2017.  In the petition signed by Jay Goldstein, its general
manager, the Debtor estimated assets and liabilities of $1 million
to $10 million.  Judge David R. Jones presides over the case.  The
Debtor tapped Okin Adams LLP as its bankruptcy counsel.


HARVEY GULF: Davis Polk Serves as Adviser on Ch.11 Restructuring
----------------------------------------------------------------
Davis Polk is advising the administrative agent and working with a
steering committee of lenders holding the majority of the loans
under HGIM Holdings, LLC's $1.2 billion prepetition secured credit
facility in connection with a comprehensive restructuring to be
implemented through a prepackaged chapter 11 plan of reorganization
filed with the Bankruptcy Court for the Southern District of
Texas.

On Feb. 8, 2018, the administrative agent and a substantial
majority of the lenders entered into a Restructuring Support
Agreement, pursuant to which approximately 70% of the secured debt
under the prepetition facility will be equitized in the form of
shares and warrants and lenders will receive notes under a new $350
million exit facility.  On Feb. 22, 2018, Harvey Gulf's principal
equity holder also signed onto the Restructuring Support Agreement
and agreed to contribute to Harvey Gulf its 41.3% stake in a
shipyard that builds and stores vessels for Harvey Gulf in exchange
for $16 million and warrants for equity in the reorganized Harvey
Gulf.  On March 7, 2018, Harvey Gulf filed voluntary chapter 11
petitions in the Bankruptcy Court for the Southern District of
Texas and on March 8, 2018, Harvey Gulf filed its chapter 11 plan
of reorganization.  The prepackaged plan enjoys the support of
lenders holding an overwhelming majority of the equitizing claims.

The chapter 11 filing and successful solicitation of Harvey Gulf's
prepackaged plan represent the culmination of more than nine months
of work on the part of the administrative agent, its steering
committee and numerous other stakeholders of Harvey Gulf.  By
deleveraging Harvey Gulf's capital structure, forming a new board
of directors and restructuring Harvey Gulf's relationship with the
Gulf Coast Shipyard, the plan clears the way for Harvey Gulf to
emerge as a stable industry leader.  The Davis Polk team played a
leading role on behalf of the lenders in designing, negotiating,
documenting and implementing the RSA and the chapter 11 plan.

Harvey Gulf is a provider of offshore supply vessels and marine
support services to support offshore oil and gas exploration and
production and is headquartered in New Orleans, Louisiana.  Harvey
Gulf provides offshore production and drilling vessel support
services, including the transportation of supplies, equipment and
personnel to support drilling and production activities, offshore
construction, remotely operated underwater vehicles and subsea
support services and a variety of other specialized vessel
services.

The Davis Polk restructuring team includes partner Damian S.
Schaible and associates Angela M. Libby and Benjamin M. Schak.  The
credit team includes partner Jinsoo H. Kim.  The mergers and
acquisitions team includes partners William L. Taylor and Stephen
Salmon and associate Faizan A. Tukdi.  The executive compensation
team includes counsel Ron M. Aizen.  The capital markets team
includes partner Derek Dostal.  The tax team includes partner
Kathleen L. Ferrell.  Members of the Davis Polk team are based in
the New York and Northern California offices.

                          *     *     *

As reported by the Troubled Company Reporter on Mar 12, 2018, S&P
Global Ratings lowered its corporate credit rating on U.S.-based
offshore service provider HGIM Corp. to 'D' from 'CCC-'.  At the
same time, S&P lowered its issue-level rating on the company's
senior secured debt to 'D' from 'CCC-'.  The recovery rating
remains '3'. The '3' recovery rating indicates S&P's expectation of
meaningful (50%-70%; rounded estimate: 50%) recovery in the event
of a payment default.  The downgrade follows the company's
announcement that it has voluntarily filed a prepackaged Chapter 11
bankruptcy.


HEARTLAND DENTAL: Moody's Puts B3 CFR Under Review for Downgrade
----------------------------------------------------------------
Moody's Investors Service placed the ratings of Heartland Dental,
LLC under review for downgrade. This follows the announcement that
KKR will acquire a majority interest in the company from Ontario
Teachers' Pension Plan. The transaction is expected to close in the
second quarter of 2018.

The following ratings were placed under review for downgrade:

-- Corporate Family Rating at B3

-- Probability of Default Rating at B3-PD

-- $100 million senior secured 1st lien revolver expiring 2022,
    B2 (LGD3)

-- $750 million senior secured 1st lien term loan due 2023, B2
    (LGD3)

-- $225 million senior secured 2nd lien term loan due 2024, Caa2
    (LGD 5)

While financing details have not been provided, Moody's believes
the company will have higher financial leverage following the
leveraged buyout. The rating review will focus on the post
transaction capital structure and the company's operating
performance. If the company's leverage and risk profile is not
materially weakened by the transaction, it is likely the CFR will
be confirmed.

RATINGS RATIONALE

Excluding the announced acquisition by KKR, Heartland's B3
Corporate Family Rating reflects the company's high financial
leverage, aggressive growth strategy and modest interest coverage.
The rating is supported by Heartland's position as the largest
dental support organization in the US, good diversity across
services and geographies, and the favorable trends within the
dental support services industry.

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

Heartland provides support staff and business support functions
under administrative service agreements to its affiliated dental
practices. Heartland has revenues of about $1.3 billion.


HOPEWELL RISK: Taps Hoffman & Saweris as Legal Counsel
------------------------------------------------------
Hopewell Risk Strategies, LLC, seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to hire Hoffman
& Saweris, p.c., as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; conduct examinations; give advice regarding the
reorganization of its assets and liabilities through the bankruptcy
court; assist in the preparation of a plan of reorganization; and
provide other legal services related to its Chapter 11 case.

Matthew Hoffman, Esq., and Alan Brian Saweris, Esq., the attorneys
who will be handling the case, charge $335 per hour and $235 per
hour, respectively.  Paralegals charge an hourly fee of $60.

The firm received retainers from the Debtor in the total amount of
$46,500, plus $1,717 for the filing fee.  

Mr. Hoffman, a principal of Hoffman & Saweris, disclosed in a court
filing that he does not hold or represent any interest adverse to
the Debtor or its estate.

The firm can be reached through:

     Matthew Hoffman, Esq.
     Alan Brian Saweris, Esq.
     Hoffman & Saweris, p.c.
     2777 Allen Parkway, Suite 1000
     Riviana Building
     Houston, TX 77019
     Tel: 713-654-9990
     Fax: 713-654-0038

                About Hopewell Risk Strategies

Hopewell Risk Strategies, LLC, sought protection under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Tex. Case No. 18-30875) on
March 1, 2018.  At the time of the filing, the Debtor estimated
assets and liabilities of less than $1 million.  Judge Karen K.
Brown presides over the case.  Hoffman & Saweris, p.c., is the
Debtor's legal counsel.


HOVNANIAN ENTERPRISES: Reports Fiscal 2018 Q1 Net Loss of $30.8M
----------------------------------------------------------------
Hovnanian Enterprises, Inc., filed with the Securities and Exchange
Commission its quarterly report on Form 10-Q reporting a net loss
of $30.81 million on $417.16 million of total revenues for the
three months ended Jan. 31, 2018, compared to a net loss of
$143,000 on $552 million of total revenues for the three months
ended Jan. 31, 2017.

Homebuilding revenues for unconsolidated joint ventures decreased
9.8% to $58.6 million for the first quarter ended Jan. 31, 2018,
compared with $64.9 million in last year's first quarter.
    
Homebuilding gross margin percentage, after interest expense and
land charges included in cost of sales, was 14.8% for the first
quarter of fiscal 2018 compared with 13.5% in the prior year's
first quarter.
    
Homebuilding gross margin percentage, before interest expense and
land charges included in cost of sales, was 17.9% for the first
quarter of fiscal 2018 compared with 17.2% in the same period one
year ago.

Total SG&A was $62.4 million, or 14.9% of total revenues, in the
first quarter of fiscal 2018 compared with $60.1 million, or 10.9%
of total revenues, in the first quarter of fiscal 2017.
    
Interest incurred (some of which was expensed and some of which was
capitalized) was $41.2 million for the first quarter of fiscal 2018
compared with $38.7 million in the same quarter one year ago.
    
Total interest expense was $41.4 million in the first quarter of
fiscal 2018 compared with $40.9 million in the first quarter of
fiscal 2017.
    
Loss before income taxes for the quarter ended Jan. 31, 2018 was
$30.5 million compared to income before income taxes of $0.3
million during the first quarter of fiscal 2017.

For the quarter ended Jan. 31, 2018, deliveries, including
unconsolidated joint ventures, decreased 18.4% to 1,141 homes
compared with 1,398 homes during the first quarter of fiscal 2017.
Consolidated deliveries were 1,025 homes for the first quarter of
fiscal 2018, a 20.5% decrease compared with 1,290 homes during the
same quarter a year ago.

The contract cancellation rate, including unconsolidated joint
ventures, was 20% in both the first quarter of fiscal 2018 and the
first quarter of fiscal 2017.  The consolidated contract
cancellation rate for the three months ended Jan. 31, 2018 was 18%,
compared with 19% in the first quarter of the prior year.
    
As of Jan. 31, 2018, Hovnanian had $1.64 billion in total assets,
$2.13 billion in total liabilities and a total stockholders'
deficit of $491.2 million.

Total liquidity at the end of the first quarter of fiscal 2018 was
$292.0 million.
    
As of Jan. 31, 2018, consolidated lots controlled increased
sequentially to 27,183 from 25,329 lots at Oct. 31, 2017 and
increased year over year from 26,234 lots at Jan. 31, 2017.  The
total consolidated land position was 27,183 lots, consisting of
14,260 lots under option and 12,923 owned lots, as of Jan. 31,
2018.
    
In the first quarter of fiscal 2018, approximately 3,400 lots were
put under option or acquired in 39 communities, including
unconsolidated joint ventures.
    
The Company paid off $56.0 million principal amount of debt that
matured on Dec. 1, 2017.

"For the first time in two years, we increased the number of total
lots we controlled, which should ultimately lead to community
count, revenue and profit growth," stated Ara K. Hovnanian,
chairman of the Board, president and chief executive officer.
"Hovnanian's position is further strengthened by our recent
financing transactions with GSO, along with a commitment for an
additional $216 million of capital from GSO which together extend
our debt maturities and provide additional stability to our capital
structure."

"The Company remains in a transition period due to the adverse
impacts from having to pay off $320 million of debt in late 2015
and 2016 when the high yield market was closed to us and other
companies with similar credit ratings.  As a result, we were unable
to replenish our land position sufficiently in 2016 and 2017.  This
led to a reduction in community count and revenues, impacting our
overall profitability.  We are confident the most challenging
quarter for fiscal 2018 is behind us and we expect future quarters
this year should yield improved operating results, as we continue
to rebuild our company," concluded Mr. Hovnanian.

Hovnanian's homebuilding cash balance at Jan. 31, 2018 decreased
$185.5 million from Oct. 31, 2017.  In addition to using $56.0
million to pay down debt during the period, the Company spent
$158.8 million on land and land development.  After considering
this land and land development and all other operating activities,
including revenue received from deliveries, the Company used $82.5
million of cash from operations.  During the first quarter of
fiscal 2018, cash provided by investing activities was $41.1
million, primarily related to the sale of our corporate
headquarters building, along with distributions from a joint
venture.  Cash used in financing activities was $145.6 million
during the first quarter of fiscal 2018 which included payments for
debt maturities, $13.0 million to pay-off nonrecourse mortgage
loans on our corporate headquarters, $23.4 million for land banking
and model sale leaseback programs and a $51.5 million reduction in
mortgage warehouse lines of credit.  The Company intends to
continue to use nonrecourse mortgage financings, model sale
leaseback, joint ventures, and, subject to covenant restrictions in
its debt instruments, land banking programs as its business needs
dictate.
  
Hovnanian's cash uses during the three months ended Jan. 31, 2018
and 2017 were for operating expenses, land purchases, land
deposits, land development, construction spending, debt payments,
state income taxes, interest payments and investments in joint
ventures.  During these periods, the Company provided for its cash
requirements from available cash on hand, housing and land sales,
model sale leasebacks, land banking transactions, joint ventures,
financial service revenues and other revenues.  The Company
believes that these sources of cash taken together with the
refinancing transactions will be sufficient through fiscal 2018 to
finance its working capital requirements.

Recent Financing transactions:
  
    * Refinanced $133 million of 7.0% senior notes due 2019, with
      a 5% unsecured term loan maturing in 2027 from GSO Capital
      Partners LP, Blackstone's credit platform, and certain funds
      managed or advised by it.
    
    * Accepted $170 million of 8.0% senior notes due 2019 tendered
      in an exchange offer for the issuance of $91 million of
      13.5% unsecured notes due 2026, $90 million of 5.0%
      unsecured notes due 2040 and $27 million of cash for the
      purchase of $26 million of the tendered 8.0% senior notes.
      An additional 5.0% unsecured term loan commitment from GSO
      Entities will be used to refinance $66 million of 8.0%
      senior notes.
    
    * Commitment for $125 million senior secured revolver/term
      loan from GSO Entities, which it intends to draw in
      September 2018 to repay the $75 million super priority term
      loan due in 2019 and to provide $50 million of incremental  

      liquidity.
    
    * In January 2019, additional liquidity provided by $25
      million commitment from GSO Entities to purchase additional
      10.5% senior secured notes due 2024, at a price
      approximating the then prevailing yield, which today would
      be approximately 8%.
    
    * Received consent from 10.5% senior secured note holders to
      eliminate restrictions on its ability to repurchase or
      acquire its unsecured notes.

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

                     https://is.gd/vsvUqX

                  About Hovnanian Enterprises

Hovnanian Enterprises, Inc., founded in 1959 by Kevork S.
Hovnanian, is headquartered in Red Bank, New Jersey.  The Company
is a homebuilder with operations in Arizona, California, Delaware,
Florida, Georgia, Illinois, Maryland, New Jersey, Ohio,
Pennsylvania, South Carolina, Texas, Virginia, Washington, D.C. and
West Virginia.  The Company's homes are marketed and sold under the
trade names K. Hovnanian Homes, Brighton Homes and Parkwood
Builders.  As the developer of K. Hovnanian's Four Seasons
communities, the Company is also one of the nation's largest
builders of active lifestyle communities.

Hovnanian Enterprises reported a net loss of $332.2 million for the
year ended Oct. 31, 2017, a net loss of $2.81 million for the year
ended Oct. 31, 2016, and a net loss of $16.10 million for the year
ended Oct. 31, 2015.

                          *     *     *

In February 2018, Moody's Investors Service upgraded Hovnanian's
corporate family rating to 'Caa1' from 'Caa2' as the Company has
made strides in reducing its near-to-midterm refinancing risk.
Moody's believes that Hovnanian generates sufficient unleveraged
free cash flow to cover its interest burden in the next 12 to 18
months.

Also in February 2018, S&P Global Ratings raised its corporate
credit rating on Hovnanian Enterprises to 'CCC+' from 'SD'
(selective default).  The rating outlook is stable.  "The upgrade
of Hovnanian reflects our reassessment following a refinancing
transaction in which the company completed a partial debt exchange,
whereby holders of about $170 million of its 8% senior notes due
2019 exchanged their debt for $90.6 million 13.5% unsecured notes
due 2026, $90.1 million 5% unsecured notes due 2040, and $26.5
million in cash.  We viewed the exchange as distressed since the
new securities' maturities extend beyond the original securities
and because we believed there was a realistic possibility of a
conventional default."

In January 2018, Fitch downgraded Hovnanian's Issuer Default Rating
(IDR) to 'C' from 'CCC' following the company's announcement that
it will be exchanging up to $185 million of its $236 million 8%
senior unsecured notes due Nov. 1, 2019 for a combination of cash,
new 13.5% senior unsecured notes due 2026 and new 5% senior
unsecured notes due 2040.


HUMANIGEN INC: Nantahala Capital Has 9.7% Stake as of Dec. 31
-------------------------------------------------------------
Nantahala Capital Management, LLC may be deemed to be the
beneficial owner of 1,450,000 shares of common stock of Humanigen,
Inc., held by funds and separately managed accounts under its
control and as the managing members of Nantahala, each of Messrs.
Wilmot B. Harkey and Daniel Mack may be deemed to be a beneficial
owner of those Shares.  As of Dec. 31, 2017, each of the Reporting
Persons may be deemed to be the beneficial owner of 9.7% of the
total number of Shares outstanding (based upon information provided
by the Issuer on Form 10-Q filed Nov. 17, 2017, there were
14,986,712 Shares outstanding as of Nov. 10, 2017).

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

                     https://is.gd/UneNEO

                     About Humanigen, Inc.

Formerly known as KaloBios Pharmaceuticals, Inc., Humanigen, Inc.
(OTCQB: HGEN), -- http://www.humanigen.com/-- is a
biopharmaceutical company focused on advancing medicines for
patients with neglected and rare diseases through innovative,
accelerated business models.  Lead compounds in the portfolio are
benznidazole for the potential treatment of Chagas disease in the
U.S., and the proprietary monoclonal antibodies, lenzilumab and
ifabotuzumab.  Lenzilumab has potential for treatment of various
rare diseases, including hematologic cancers such as chronic
myelomonocytic leukemia (CMML) and juvenile myelomonocytic leukemia
(JMML).  Humanigen is based in Brisbane, California.

KaloBios filed a voluntary petition for bankruptcy protection under
Chapter 11 of Title 11 of the United States Bankruptcy Code (Bankr.
D. Del. Case No. 15-12628) on Dec. 29, 2015.  The Company was
represented by Eric D. Schwartz of Morris, Nichols, Arsht &
Tunnell.  KaloBios emerged from Chapter 11 bankruptcy six months
later.

HORNE LLP, in Ridgeland, Mississippi, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2016, noting that the Company has recurring losses
from operations that raise substantial doubt about its ability to
continue as a going concern.

KaloBios reported a net loss of $27.01 million in 2016 following a
net loss of $35.37 million in 2015.  As of Sept. 30, 2017,
Humanigen had $2.56 million in total assets, $24.14 million in
total liabilities and a total stockholders' deficit of $21.57
million.


ICONIX BRAND: Monecor Holds 8.7% Stake as of Dec. 31
----------------------------------------------------
Monecor (London) Limited (trading as ETX CAPITAL) disclosed in a
Schedule 13G filed with the Securities and Exchange Commission that
as of Dec. 31, 2017, it beneficially owns 5,001,575 shares of
common stock of Iconix Brand Group Inc., constituting 8.74 percent
of the shares outstanding.  A full-text copy of the regulatory
filing is available for free at https://is.gd/jc4ktU

                       About Iconix Brand

Broadway, New York-based Iconix Brand Group, Inc. --
http://www.iconixbrand.com/-- is a brand management company and
owner of a diversified portfolio of over 30 global consumer brands
across the women's, men's, entertainment, home and international
segments.  The Company's business strategy is to maximize the value
of its brands primarily through strategic licenses and joint
venture partnerships around the world, as well as to grow the
portfolio of brands through strategic acquisitions.

Iconix reported a net loss attributable to the Company of $252.1
million in 2016 following a net loss attributable to the Company of
$189.3 million in 2015.  As of Sept. 30, 2017, Iconix had $1.08
billion in total assets, $1.13 billion in total liabilities, $30.72
million in redeemable non-controlling interest, and a $77.66
million total stockholders' deficit.

"Due to certain developments, including the recent decision by
Target Corporation not to renew the existing Mossimo license
agreement and by Walmart, Inc., not to renew the existing
DanskinNow license agreement with us and our revised forecasted
future earnings, we forecasted that we would be unlikely to be in
compliance with certain of our financial debt covenants in 2018 and
that we may face possible liquidity challenges in 2018.  This
raises substantial doubt about our ability to continue as a going
concern.  Our ability to continue as a going concern is dependent
on our ability to raise additional capital and implement our
business plan," said the Company in its quarterly report for the
period ended Sept. 30, 2017.


IHEARTMEDIA INC: Lenders Extend Forbearance Deal Until March 13
---------------------------------------------------------------
iHeartMedia, Inc., disclosed on Tuesday that a group of the
company's lenders have agreed to extend the term of the parties'
Forbearance Agreements to the earliest to occur of (i) March 13,
2018 at 11:59 p.m. Central time and (ii) an event of default under
the Company's Credit Agreements other than those that resulted in
the entry into the Forbearance Agreement.

On March 4 and March 7, iHeartCommunications, Inc., an indirect
subsidiary of iHeartMedia, and the Consenting Lenders entered into
Forbearance Agreements, with respect to the Credit Agreement, dated
as of May 13, 2008, as amended and restated as of February 23,
2011, among iHeartCommunications, as the parent borrower, the
subsidiary co-borrowers and foreign subsidiary revolving borrowers
party thereto, iHeartMedia Capital I, LLC, as holdings, Citibank,
N.A., as administrative agent, swing line lender and letter of
credit issuer, and the other the lenders from time to time party
thereto.

iHeartCommunications has been engaged in ongoing discussions with
its stakeholders with respect to the restructuring of its capital
structure. In connection with such discussions, iHeartMedia and
iHeartCommunications have been working on a proposed draft
restructuring support agreement and related proposed draft
restructuring term sheet with advisors to groups of
iHeartCommunications' noteholders, lenders and equity holders.

Revised versions of the draft restructuring support agreement and
related draft restructuring term sheet reflecting further
negotiations with the advisors have been shared by the advisors
with the groups they represent.

iHeartMedia said no agreement has been reached with respect to the
discussions, and the talks remain ongoing. iHeartMedia will
continue to work with its principal creditor and equity
constituents to develop a consensual transaction to allocate
consideration among its various stakeholders. There can be no
assurances that a consensual transaction or any agreement will be
reached.

                           Texas Filing

The Company is expected to commence bankruptcy proceedings any day
from now once the talks are concluded.  In the revised proposals
filed this week, the Company said it intends to file bankruptcy
petitions in the United States Bankruptcy Court for the Southern
District of Texas.

Under the revised proposals, iHeartMedia will spin off the Clear
Channel Outdoor Holdings business on the effective date of the
restructuring and the holders of the Term Loan Credit Facility
Claims and PGN Claims will become the new owners of the unit.

                Post-Bankruptcy Capital Structure

According to the revised documents, iHeartMedia proposes that as of
the Restructuring Effective Date, the Company's pro forma exit
capital structure will consist of:

     -- $[________] in senior secured asset-based revolving
        credit facility on terms reasonably acceptable to the
        Company Parties and the Required Consenting Senior
        Creditors, and set forth in a supplement to the Plan,
        sufficient to fund the distributions required by the
        Plan.

     -- $5.750 billion in principal amount of secured debt on
        terms reasonably acceptable to the Company Parties and
        the Required Consenting Senior Creditors, and set forth
        in a supplement to the Plan.  The Company Parties and the
        Required Consenting Senior Creditors shall consult with
        the 2021 Noteholder Group and the Consenting Sponsors
        with respect to the terms of the New Secured Debt.

     -- Equity/Warrants that Reorganized iHeart will issue on the
        Restructuring Effective Date to holders of Term Loan
        Credit Facility Claims, PGN Claims, 2021 Notes Claims,
        Legacy Notes Claims, and holders of Equity Interests in
        iHeart (in each case, subject to dilution by the Post-
        Emergence Equity Incentive Program).

                   Proposed Treatment of Claims

iHeartMedia's proposed chapter 11 plan will provide for this
treatment of claims against the Debtors:

  $[371],000,000 ABL Facility Claims

        To the extent not already satisfied in full during the
        chapter 11 cases, on or as soon as reasonably practicable
        following the Restructuring Effective Date, each holder
        of a Claim on account of the ABL Facility will, in full
        and final satisfaction, compromise, settlement, release,
        and discharge of and in exchange for such ABL Facility
        Claim, be reinstated pursuant to section 1124 of the
        Bankruptcy Code or receive payment in full in cash.

$[6,3]00,000,000 Term Loan Credit Facility Claims; and
$[2],000,000,000 2019 PGN Claims

        Each holder of a Term Loan Credit Facility Claim or 2019
        PGN Claim will receive, in full and final satisfaction,
        compromise, settlement, release, and discharge of and in
        exchange for the Term Loan Credit Facility Claim or 2019
        PGN Claim, its pro rata share and interest in (the
        "Supplemental Term Loan/2019 PGN Distribution"):

        (a)   $131 million in principal amount of New Secured
Debt
            to be issued by Reorganized iHeart pursuant to the
            Plan upon the occurrence of the Restructuring
            Effective Date; and

        (b)   a distribution of (i) Special Warrants, (ii)
            Reorganized iHeart Common Stock, or (iii) a
            combination of Special Warrants and Reorganized
            iHeart Common Stock, which (inclusive of the shares
            of Reorganized iHeart Common Stock that may be
            received in connection with the exercise of the
            Special Warrants) will constitute, in the aggregate,
            2.21% of the Reorganized iHeart Common Stock, subject
            to dilution on account of the Post-Emergence Equity
            Incentive Program; plus

            its pro rata share (calculated together with the
            Other PGN Claims) and interest in:

            (c)   $5.419 billion in principal amount of New
Secured
                Debt to be issued by Reorganized iHeart pursuant
                to the Plan upon the occurrence of the
                Restructuring Effective Date;

            (d)   all excess cash estimated after payment of,
among
                other things, all Restructuring Transaction costs
                and after consideration of a reserve for minimum
                liquidity for Reorganized iHeart, which reserve
                shall be in an amount agreed upon between the
                Company Parties and the Required Consenting
                Senior Creditors by the date of the entry of an
                order approving the Disclosure Statement;

            (e)   a distribution of (i) Special Warrants,
(ii)
                Reorganized iHeart Common Stock, or (iii) a
                combination of Special Warrants and Reorganized
                iHeart Common Stock, which (inclusive of the
                shares of Reorganized iHeart Common Stock that
                may be received in connection with the exercise
                of the Special Warrants) will constitute, in the
                aggregate, 91.79% of the Reorganized iHeart
                Common Stock, subject to dilution on account of
                the Post-Emergence Equity Incentive Program; and

           (f)   100% of the common equity in CCOH owned by
the
                Company Parties or their subsidiaries.

    $[4,752],000 Other PGN Claims

        Each holder of an Other PGN Claim will receive, in full
        and final satisfaction, compromise, settlement, release,
        and discharge of and in exchange for such Other PGN
        Claim, its pro rata share (calculated together with the
        Term Loan Credit Facility Claims and 2019 PGN Claims) and
        interest in:

        (a)   $5.419 billion in principal amount of New
Secured
            Debt to be issued by Reorganized iHeart pursuant to
            the Plan upon the occurrence of the Restructuring
            Effective Date;

        (b)   all excess cash estimated after payment of,
among
            other things, all Restructuring Transaction costs and
            after consideration of a reserve for minimum
            liquidity for Reorganized iHeart, which reserve shall
            be in an amount agreed upon between the Company
            Parties and the Required Consenting Senior Creditors
            by the date of the entry of an order approving the
            Disclosure Statement;

        (c)   a distribution of (i) Special Warrants, (ii)
            Reorganized iHeart Common Stock, or (iii) a
            combination of Special Warrants and Reorganized
            iHeart Common Stock, which (inclusive of the shares
            of Reorganized iHeart Common Stock that may be
            received in connection with the exercise of the
            Special Warrants) will constitute, in the aggregate,
            91.79% of the Reorganized iHeart Common Stock,
            subject to dilution on account of the Post-Emergence
            Equity Incentive Program; and

       (d)   100% of the common equity in CCOH owned by the
Company
            Parties or their subsidiaries.

$[2,235],000,000 2021 Notes
  $[532],000,000 Legacy Notes

       Each holder of a 2021 Notes Claim or Legacy Claim will
       receive, in full and final satisfaction, compromise,
       settlement, release, and discharge of and in exchange for
       such 2021 Notes Claim or Legacy Claim, its pro rata share
       and interest in:

       (a)   $200 million in principal amount of New Secured
Debt
           to be issued by Reorganized iHeart pursuant to the
           Plan upon the occurrence of the Restructuring
           Effective Date; and

       (b)   a distribution of (i) Special Warrants, (ii)
           Reorganized iHeart Common Stock, or (iii) a
           combination of Special Warrants and Reorganized iHeart
           Common Stock, which (inclusive of the shares of
           Reorganized iHeart Common Stock that may be received
           in connection with the exercise of the Special
           Warrants) will constitute, in the aggregate, 5.0% of
           the Reorganized iHeart Common Stock, subject to
           dilution on account of the Post-Emergence Equity
           Incentive Program. Any Special Warrants shall have a
           nominal exercise price.

General Unsecured Claims

       To be agreed to among the Company Parties and the Required
       Consenting Senior Creditors.

Equity Interests

       Each holder of an Equity Interest will receive, in full
       and final satisfaction, compromise, settlement, release,
       and discharge of and in exchange for such Equity Interest,
       its pro rata share and interest in a distribution of (i)
       Special Warrants, (ii) Reorganized iHeart Common Stock, or
       (iii) a combination of Special Warrants and Reorganized
       iHeart Common Stock, which (inclusive of the shares of
       Reorganized iHeart Common Stock that may be received in
       connection with the exercise of the Special Warrants) will
       constitute, in the aggregate, 1.0 percent of the
       Reorganized iHeart Common Stock, subject to dilution on
       account of the Post-Emergence Equity Incentive Program.

CCOH Due From Claims

       All claims held by CCOH against iHeartCommunications,
       Inc., pursuant to the terms of the intercompany revolving
       promissory note will receive treatment in a form and
       substance acceptable to the Company Parties, CCOH, and the
       Required Consenting Senior Creditors.

                    Bankruptcy Case Milestones

iHeartMedia proposes this timetable:

     45 days from Petition Date

        The Plan, Disclosure Statement, and a motion for approval
        of the Disclosure Statement, all in form and substance
        reasonably acceptable to the Company Parties and
        Consenting Stakeholders as provided in the RSA, shall be
        filed;

     70 days of the filing of the Plan and Disclosure Statement

        An order approving the Disclosure Statement will be
        entered by the Bankruptcy Court, provided that this
        milestone may be extended twice, with the first extension
        being a 20-day period in the Company Parties' sole
        discretion and the second extension being a 20-day
        period, upon the Company Parties certifying to the
        Required Consenting Senior Creditors of the existence of
        a legitimate, non-binding expression of interest from a
        qualified third party in a Consistent Alternative
        Transaction prior to each such extension or with the
        agreement of the Required Consenting Senior Creditors;

     75 days upon approval of the Disclosure Statement

        An order confirming the Plan shall be entered by the
        Bankruptcy Court; and

    365 days after the petition date

        The Restructuring Effective Date will occur, provided
        that the Parties shall negotiate in good faith for a
        reasonable extension of the Outside Date if the Parties
        have otherwise complied with the terms of the Definitive
        Documents and all other events and actions necessary for
        the occurrence of the Restructuring Effective Date have
        occurred other than the receipt of regulatory or other
        approval of a governmental unit necessary for the
        occurrence of the Restructuring Effective Date.

The ad hoc group of holders of Term Loan Credit Facility Claims and
PGN Claims are represented by Jones Day and PJT Partners LP.

The ad hoc group of holders of Term Loan Credit Facility Claims are
represented by Arnold & Porter Kaye Scholer LLP and Ducera Partners
LLC.

The ad hoc group of holders of 2021 Notes Claims are represented by
Gibson, & Crutcher LLP and GLC Advisors & Co.

A copy of iHeartMedia's Proposed Draft Restructuring Support
Agreement, dated March 12, 2018, is available at
https://is.gd/zivSL6

A copy of iHeartMedia's Proposed Draft Restructuring Term Sheet,
dated March 12, 2018, is available at https://is.gd/ALfnJV

                    About iHeartMedia, Inc. and
                     iHeartCommunications, Inc.

iHeartMedia, Inc. (PINK:IHRT), the parent company of
iHeartCommunications, Inc., is a global media and entertainment
company.  Based in San Antonio, Texas, iHeartCommunications
specializes in radio, digital, outdoor, mobile, social, live
events, on-demand entertainment and information services for local
communities, and uses its unparalleled national reach to target
both nationally and locally on behalf of its advertising partners.
The Company's outdoor business reaches over 34 countries across
five continents.

iHeartCommunications reported a net loss attributable to the
Company of $296.31 million in 2016, a net loss attributable to the
Company of $754.6 million in 2015, and a net loss attributable to
the Company of $793.8 million in 2014.

As of Sept. 30, 2017, iHeartCommunications had $12.25 billion in
total assets, $23.93 billion in total liabilities and a total
stockholders' deficit of $11.67 billion.

                           *    *    *

As reported by the TCR on Feb. 12, 2018, Fitch Ratings has affirmed
iHeartCommunications, Inc.'s Long-Term Issuer Default Rating (IDR)
at 'C'.  iHeart's 'C' IDR reflects the likelihood for a near-term
default and potential restructuring event, which increased
following the company's strategic decision to not pay the $106
million cash interest payment on a more junior piece of debt that
was due on Feb. 1, 2018.

Also in February 2018, S&P Global Ratings lowered its corporate
credit ratings on Texas-based iHeartMedia Inc. and its iHeart
subsidiary to 'SD' (selective default) from 'CC'.  The downgrade
follows iHeart's recent announcement that it did not make a $106
million net cash interest payment on its 12%/14% senior notes due
2021.  The payment was due on Feb. 1.

HeartCommunications' carries a 'Caa2' Corporate Family Rating from
Moody's Investors Service.


INPIXON: Amends Prospectus on 520,833 Class A Units Sale
--------------------------------------------------------
Inpixon has filed with the Securities and Exchange Commission a
fourth amendment to its Form S-1 registration statement relating to
the offering of up to 520,833 Class A Units, with each Class A Unit
consisting of one share of its common stock, par value $0.001 per
share, and one warrant to purchase one share of its common stock.
Each share of common stock and Warrant that is a part of a Class A
Unit are immediately separable and will be issued separately in
this offering.

The Company is also offering to those purchasers, if any, whose
purchase of Class A Units in this offering would otherwise result
in the purchaser, together with its affiliates and certain related
parties, beneficially owning more than 4.99% (or, at the election
of such purchaser, 9.99%) of its outstanding common stock
immediately following the consummation of this offering, or to
those purchasers that elect to purchase such securities in their
sole discretion, the opportunity, in lieu of purchasing Class A
Units, to purchase up to an aggregate of 18,000 Class B Units. Each
Class B Unit will consist of one share of the Company's newly
designated Series 3 convertible preferred stock with a stated value
of $1,000 and convertible into approximately 260 shares of the
Company's common stock, together with one Warrant to purchase a
number of shares of common stock as would have been issued to such
purchaser if such purchaser had purchased Class A units based on
the public offering price.  The shares of Series 3 Preferred do not
generally having any voting rights but are convertible into shares
of common stock.  The shares of Series 3 Preferred and Warrants
that are part of a Class B Unit are immediately separable and will
be issued separately in this offering.

The Company is issuing in this offering (i) up to an aggregate of
520,833 shares of its common stock and Warrants to purchase 520,833
shares of common stock as components of the Class A Units, and (ii)
up to an aggregate of 18,000 shares of its Series 3 Preferred and
Warrants to purchase up to 4,687,500 shares of its common stock.
The Series 3 Preferred included in the Class B Units will be
convertible into an aggregate of 4,687,500 shares of common stock
and the Warrants included in the Class B Units will be exercisable
for an aggregate of 4,687,500 shares of common stock.  The Units,
the Series 3 Preferred, the Warrants and the common stock
underlying each such security are being registered pursuant to the
registration statement of which this prospectus is a part.  This
offering is being made on a best efforts basis and there is no
minimum amount of proceeds that is a condition of closing.

On Feb. 12, 2018, the last reported sale price of the Company's
common stock was $3.84 per share.

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

                     https://is.gd/GGE0Yp

                         About Inpixon

Headquartered in Palo Alto, California, Inpixon is a technology
company that helps to secure, digitize and optimize any premises
with Indoor Positioning Analytics (IPA) for businesses and
governments in the connected world.  Inpixon Indoor Positioning
Analytics is based on radically new sensor technology that finds
all accessible cellular, Wi-Fi, Bluetooth and RFID signals
anonymously.  Paired with a high-performance, data analytics
platform, this technology delivers visibility, security and
business intelligence on any commercial or government premises
world-wide.  Inpixon's products, infrastructure solutions and
professional services group help customers take advantage of
mobile, big data, analytics and the Internet of Things (IoT).

Inpixon reported a net loss of $27.50 million in 2016 following a
net loss of $11.72 million in 2015.  As of Sept. 30, 2017, Inpixon
had $35.20 million in total assets, $51.67 million in total
liabilities and a total stockholders' deficit of $16.46 million.

Marcum LLP, in New York, issued a "going concern" opinion in its
report on the consolidated financial statements for the year ended
Dec. 31, 2016, citing that the Company has recurring losses from
operations and expects to continue to have losses in the
foreseeable future.  These conditions raise substantial doubt about
its ability to continue as a going concern.


INTREPID POTASH: Renaissance Ceases to be a Shareholder
-------------------------------------------------------
In a Schedule 13G/A filed with the Securities and Exchange
Commission, Renaissance Technologies LLC and Renaissance
Technologies Holdings Corporation disclosed that as of Dec. 29,
2017, they have ceased to be the beneficial owners of shares of
common stock of Intrepid Potash, Inc.  A full-text copy of the
regulatory filing is available at https://is.gd/D9usnj

                         About Intrepid

Intrepid Potash (NYSE:IPI) -- http://www.intrepidpotash.com/-- is
the only U.S. producer of muriate of potash.  Potash is applied as
an essential nutrient for healthy crop development, utilized in
several industrial applications and used as an ingredient in animal
feed.  Intrepid also produces a specialty fertilizer, Trio, which
delivers three key nutrients, potassium, magnesium, and sulfate, in
a single particle.  Intrepid also sells water and by-products such
as salt, magnesium chloride, and brine.  Intrepid serves diverse
customers in markets where a logistical advantage exists; and is a
leader in the utilization of solar evaporation production, one of
the lowest cost, environmentally friendly production methods for
potash.  Intrepid's production comes from three solar solution
potash facilities and one conventional underground Trio mine.  The
Company is headquartered in Denver, Colorado.

Intrepid Potash reported a net loss of $22.91 million in 2017, a
net loss of $66.63 million in 2016 and a net loss of $524.77
million in 2015.  As of Dec. 31, 2017, Intrepid Potash had $511.05
million in total assets, $108.50 million in total liabilities and
$402.55 million in total stockholders' equity.


IRON MOUNTAIN: S&P Gives BB Rating on New $500MM Term Loan B
-------------------------------------------------------------
S&P Global Ratings assigned its 'BB' issue-level rating and '2'
recovery rating to Iron Mountain Inc.'s proposed $500 million
senior secured term loan B due 2026. The '2' recovery rating
indicates our expectation for substantial recovery (70%-90%;
rounded estimate: 75%) of principal in the event of a payment
default. The company's subsidiary, Iron Mountain Australia Group
Pty. Ltd., is also issuing an incremental 100 million Australian
dollars (A$) term loan to its existing A$250 million term loan due
in 2022. The 'BB' issue-level rating and '2' recovery rating on the
Australian dollars term loan are unchanged. Iron Mountain will use
the net proceeds from both the U.S. and the Australian dollar term
loans to repay its revolving credit facility borrowings.

S&P's corporate credit rating and stable rating outlook on Iron
Mountain are unchanged. The rating reflects the company's position
as the global market leader in the records management business, its
high leverage, acquisitive growth strategy, above-average capital
intensity for a business services company, and shareholder-favoring
dividend policies. The company benefits from low customer
attrition, high switching costs, favorable EBITDA margins, and
long-term storage contracts that provide stable and recurring
revenue. These strengths are somewhat offset by the increasing
secular trend toward digital storage that could negatively affect
the company long term.

S&P said, "The stable rating outlook reflects our expectation that
Iron Mountain's leverage will decline to 5.5x by year-end 2018 and
to the low-5x area in subsequent years as the company continues to
invest in its business, with revenues increasing at a
mid-single-digit percentage rate and lease-adjusted EBITDA margins
improving to the low-40% area in 2018. Operating performance
missteps, additional capital spending, or acquisitions that raise
our leverage expectations above these levels could result in a
negative rating action."

RATINGS LIST

  Iron Mountain Inc.
   Corporate Credit Rating                     BB-/Stable/--

  New Rating

  Iron Mountain Inc.
   Senior Secured $500m term loan B due 2026   BB
    Recovery Rating                            2 (75%)


J&S AUTO: May Continue Using Cash Collateral Through March 27
-------------------------------------------------------------
The Hon. Melvin S. Hoffman the U.S. Bankruptcy Court for the
District of Massachusetts has entered a sixth interim order
authorizing J&S Auto Inc. to use cash collateral of secured
creditors including App Group International, LLC, and Swift
Capital, LLC, through and including March 27, 2018.

The Court will hold a further hearing on the use of cash collateral
and adequate protection on March 27, 2018 at 10:30 a.m. The Debtor
is required to file further cash basis projections for the period
of March 27, 2018 to April 27, 2018 on or before the end of
business on March 26, 2018.

App Group International, LLC, and Swift Capital, LLC, are granted a
replacement lien in all accounts, inventory, machinery, equipment,
general intangibles, intellectual property, goods, and leasehold
interests, as well as all products and proceeds thereof, generated
or acquired post-petition; to the same extent as existed prior to
the Chapter 11 filing. However, the liens granted will not attach
to any avoidance actions pursuant to Chapter 5 of the Bankruptcy
Code or the proceeds thereof.

A full-text copy of the Sixth Interim Order is available at:

           http://bankrupt.com/misc/mab17-13911-146.pdf

                        About J&S Auto Inc.

Based in Revere, Massachusetts, J&S Auto Inc. filed a Chapter 11
petition (Bankr. D. Mass. Case No. 17-13911) on Oct. 20, 2017.  In
the petition signed by Sami Morsy, the Company's president, the
Debtor estimated $50,001 to $100,000 in assets, and $100,001 to
$500,000 in liabilities.  The Debtor's counsel is George J. Nader,
Esq., at Riley & Dever, P.C.


JERRY DAVIS: $34K Sale of Santa Rosa Property to Gillmans Approved
------------------------------------------------------------------
Judge Henry A. Callaway of the U.S. Bankruptcy Court for the
Southern District of Alabama authorized Jerry H. Davis' sale of
real property known as Lot Number 22 located in Pond Creek Estates
in Santa Rosa County, Florida to Kyle Gavin Gillman and Misti
Danielle Gillman or their designee for $34,000.

A hearing on the Motion was held on Feb. 27, 2018.

The sale is free and clear of all liens.

No real estate commission will be paid from the proceeds of the
sale to PHD Realty, Inc. or to Patty Davis, and there is no real
estate commission being paid to any real estate agent.  Subsequent
to the Hearing, United Bank, through its counsel, agreed to allow
$650 of the proceeds be withheld and distributed to the Irvin
Grodsky, P.C. IOLTA account to be used to pay the additional
Bankruptcy Administrator's fee incurred as a result of the sale of
real property.

After the payment of all closing costs and fees payable by the
Seller under the Purchase Agreement, ad valorem taxes, and $650 to
the Irvin Grodsky, P.C. IOLTA account, the Closing Agent shall pay
the balance of the sales proceeds to United Bank to be applied
against the debt secured by the mortgage against said property.

The Court finds, pursuant to B.R. Rule 6004(h), that cause exists
for nullifying the stay of the Order and the Order is effective and
final immediately.

Jerry H. Davis sought Chapter 11 protection (Bankr. S.D. Ala. Case
No. 16-04461) on Dec. 23, 2016.  The Debtor tapped Irvin Grodsky,
Esq., as counsel.


JET MIDWEST: Taps JND Corporate as Claims and Noticing Agent
------------------------------------------------------------
Jet Midwest Group, LLC, received approval from the U.S. Bankruptcy
Court for the District of Delaware to hire JND Corporate
Restructuring as its claims and noticing agent.

The firm will oversee the distribution of notices and the
maintenance, processing and docketing of proofs of claim filed in
the Debtor's Chapter 11 case.

Prior to the petition date, the Debtor provided JND a retainer in
the sum of $10,000.

Travis Vandell, chief executive officer of JND, disclosed in a
court filing that his firm is a "disinterested person" as defined
in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

         Travis Vandell
         JND Corporate Restructuring
         8269 E. 23rd Avenue, Suite 275
         Denver, CO 80238
         Phone: 855-812-6112
         E-mail: travis.vandell@jndla.com
                 restructuring@jndla.com

                        About Jet Midwest

Jet Midwest Group, LLC -- http://www.jetmidwestgroup.com/-- is a
global, multifaceted, aircraft service provider.  The Company is a
full-service commercial aircraft, engine, and spare parts trading
company, offering creative product support solutions and
maintenance services.  The Company was founded in 1997 and is
headquartered in Wilmington, Delaware.

Jet Midwest Group sought Chapter 11 bankruptcy protection (Bankr.
D. Del. Case No. 18-10395) on Feb. 26, 2018.  In the petition
signed by COO Karen Kraus, the Debtor estimated $10 million to $50
million in assets and $10 million to $50 million in liabilities.
The Hon. Kevin Carey presides over the case.  Christopher A. Ward,
Esq., of Polsinelli PC, represents the Debtor.


JUDGE'S MARINE: Taps Sandra Spencer CPA as Accountant
-----------------------------------------------------
Judge's Marine LLC seeks approval from the U.S. Bankruptcy Court
for the Northern District of New York to hire Sandra Spencer CPA as
its accountant.

The firm will assist the Debtor in the preparation of its 2017 tax
returns and various accounting materials, including its profit and
loss statement.

The firm's hourly rates are:

     Sandra Spencer        $200
     Sephanie Easterly     $100

Sandra Spencer, a certified public accountant, disclosed in a court
filing that she and other members of the firm are "disinterested"
as defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Sandra Spencer
     Sandra Spencer CPA
     6564 Ridings Road
     Syracuse, NY 13206
     Phone: (315) 445-0640
     Fax: (315) 446-6317
     Email: secretary@sandraspencercpa.com

                      About Judge's Marine

Judge's Marine LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D.N.Y. Case No. 18-60150) on Feb. 8,
2018.  In the petition signed by Jeffrey Judge, general manager,
the Debtor estimated assets of less than $100,000 and liabilities
of less than $500,000.  Woodruff Lee Carroll P.C. is the Debtor's
bankruptcy counsel.


LAKESHORE FARMS: Seeks Access to Frontier Bank Cash Collateral
--------------------------------------------------------------
Lakeshore Farms, Inc., seeks authorization from the U.S. Bankruptcy
Court for the Western District of Missouri for the postpetition use
of cash collateral in order to maintain its business operations,
and protect its ability to reorganize in accordance with Chapter 11
of the Code.

As of the Petition Date, the total principal indebtedness owed by
Lakeshore to Frontier Bank (formerly Richardson County Bank & Trust
Co.) was approximately $2,772,000, pursuant to a series of
Promissory Notes. To secure payment of the obligations owing to
Frontier Bank and pursuant to the Loan Documents, Lakeshore granted
Frontier Bank first and prior liens and security interests in
substantially all of Lakeshore's assets.

Lakeshore proposes to grant Frontier Bank with replacement lien in
post-petition collateral in an amount equal to but not to exceed
the cash collateral used and to the extent that use of the cash
collateral results in any decrease in the aggregate value of
Frontier Bank's liens on Lakeshore's property on the Petition Date.
However, the replacement lien will be subordinate to the DIP
Lender, which will have a senior lien in Lakeshore's 2018 crop.

Since Lakeshore believes that the total value of the assets
securing Frontier Bank's claim far exceeds the amount of Frontier
Bank's claim, Lakeshore asserts that this post-petition grant of a
security interest in post-petition collateral will provide more
than adequate protection to Frontier Bank.  
A full-text copy of the Debtor's Motion is available at

          http://bankrupt.com/misc/mowb18-50077-12.pdf

                     About Lakeshore Farms

Lakeshore Farms, Inc., is a privately held company in Forest City,
Missouri in the oilseed and grain farming industry.  Lakeshore
Farms filed a Chapter 11 petition (Bankr. W.D. Mo. Case No.
18-50077) on Feb. 28, 2018.  In the petition signed by Jonathan L.
Russell, president, the Debtor disclosed $8.52 million in total
assets and $5.57 million in total debt.  The case is assigned to
Judge Brian T. Fenimore.  The Debtor is represented by Joanne B.
Stutz of Evans & Mullinix, P.A.


LARRY HEMBREE: Sale of 56 Acres of Unimproved Rutherford Land OK'd
------------------------------------------------------------------
Judge Basil H. Lorch, III, of the U.S. Bankruptcy Court for the
Southern District of Indiana authorized Larry D. Hembree's sale of
56 acres of unimproved land in Rutherford Township, Martin County,
Indiana.

The deed to the Property submitted with the Motion indicates that
the Property is owned by the Debtor and Stephanie Hembree as
tenants by the entireties.  Stephanie Hembree submitted an
affidavit granting her consent to a sale on conditions consistent
with the relief requested in the Motion.

The Debtor is authorized to sell the Property, after marketing by
Remax Acclaimed, on any terms the Hembrees, in their business
judgment, believe will maximize the net proceeds of the sale.

The closing agent will disburse the proceeds of the sale as
follows: (i) first, to satisfy any costs of sale assessed against
the Hembrees by agreement with the Buyer; (ii) second, to
Bloomington Real Estate Services, LLC, doing business as Remax
Acclaimed Properties, for any realtor's commission authorized by
the Court; (iii) third, to German American Bank, in the amount
necessary to satisfy the loan that is secured by the mortgage that
encumbers the Property; (iv) fourth, to Seiller Waterman, LLC in
the amount equal to the total of payments made on the Loan from the
funds held in trust for Hembree Properties, Inc. (i.e. $4,157
through February 2018, plus the amount(s) of any additional
payment(s) made on the Loan from such funds prior to the sale; and
(v) fifth, to Seiller Waterman to be held separately in trust,
subject to further order directing the disposition of such funds.

The Debtor, Mrs. Hembree, HCSI, and XTec, Inc. ("Interested
Parties"), will retain the same interests in the proceeds disbursed
to Seiller Waterman pursuant to the immediately preceding
subparagraph as they had in the Property prior to the sale.  Such
interests will be subject to the same exemptions and defenses as
the Interested Parties now have in the Property.

The Order will be effective immediately upon its entry.

Larry D. Hembree founded Hembree Properties, Inc. in 1997 and has
at all times since been its sole owner.  Mr. Hembree sought Chapter
11 protection (Bankr. S.D. Ind. Case No. 16-70779) on Aug. 19,
2016.  He tapped David M. Cantor, Esq., at Seiller Waterman, LLC,
as counsel.


LEGACY RESERVES: Baines Creek Has 15% Stake as of Feb. 28
---------------------------------------------------------
In a Schedule 13G filed with the Securities and Exchange
Commission, these entities disclosed beneficial ownership of shares
of common stock of Legacy Reserves, LP as of Feb. 28, 2018:

                                        Shares      Percentage
                                     Beneficially      of
  Reporting Persons                      Owned       Shares
  -----------------                  ------------   ----------
Baines Creek Partners, L.P.           6,490,000       8.44%

Baines Creek Special
Purpose Partners, L.P.                4,462,335       5.80%

Kevin Tracy                           6,510           0.01%

Jeremy Carter                         142,317         0.19%

James Schumacher                      4,686           0.01%

Brian Williams                        473,372         0.62%

Baines Creek Capital, LLC             11,579,220     15.06%

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

                      https://is.gd/QMCvze
      
                    About Legacy Reserves LP

Legacy Reserves LP -- http://www.LegacyLP.com/-- is a master
limited partnership headquartered in Midland, Texas, focused on the
development of oil and natural gas properties primarily located in
the Permian Basin, East Texas, Rocky Mountain and Mid-Continent
regions of the United States.

Legacy Reserves reported a net loss attributable to unitholders of
$72.89 million on $436.30 million of total revenues for the year
ended Dec. 31, 2017, compared to a net loss attributable to
unitholders of $74.82 million on $314.35 million of total revenues
for the year ended Dec. 31, 2016.  As of Dec. 31, 2017, Legacy
Reserves had $1.49 billion in total assets, $1.76 billion in total
liabilities and a total partners' deficit of $271.7 million.


LIONS GATE: Moody's Affirms Ba3 CFR; Outlook Remains Stable
-----------------------------------------------------------
Moody's Investors Service affirmed Lions Gate Entertainment Corp.'s
(Lionsgate) Ba3 Corporate Family Rating (CFR) and Ba3-PD
Probability of Default Rating (PDR), and assigned a Ba2 rating to
Lions Gate Entertainment Corp.'s wholly owned US subsidiary, Lions
Gate Capital Holdings LLC's (Lionsgate Capital) new senior secured
credit facilities. Those facilities consist of a $1.5 billion
revolving credit facility due 2023, a $500 million first lien term
loan A due 2023, and a $1.025 billion first lien term loan B due
2025. At the close of the transaction, there will be approximately
$250 million drawn under the new revolving credit facility.
Proceeds from the new term loans and revolver draw will be used to
repay the existing $950 million term loan A and $825 million term
loan B held at Lionsgate. Since the refinancing transaction is
leverage-neutral, and there are no material changes in the terms,
it will not impact the Ba3 corporate family rating (CFR). The mix
of debt priority isn't materially affected, so the refinancing will
not impact the existing ratings for the company's individual debt
classes. Moody's also assigned a B2 rating to the new 5.875% new
Global Notes due in 2024 to be issued by Lionsgate Capital that
have been offered in exchange for the existing 5.875% Global Notes
due in 2024 issued by LG FinanceCo Corp. The SGL-1 Speculative
Grade Liquidity rating will change to SGL-2 due to Moody's
expectation of moderately less liquidity and bank facility covenant
cushion when the company funds its dissenting equity liability
claims, which is expected within the next twelve months. The rating
outlook remains stable.

Assignments:

Issuer: Lions Gate Capital Holdings LLC

-- Senior Secured Bank Credit Facilities, Assigned Ba2 (LGD3)

-- Senior Unsecured Regular Bond/Debenture, Assigned B2 (LGD6)

Affirmations:

Issuer: Lions Gate Entertainment Corp.

-- Probability of Default Rating, Affirmed Ba3-PD

-- Corporate Family Rating, Affirmed Ba3

Downgrades:

Issuer: Lions Gate Entertainment Corp.

-- Speculative Grade Liquidity Rating, Downgraded to SGL-2 from
    SGL-1

Outlook Actions:

Issuer: Lions Gate Entertainment Corp.

-- Outlook, Remains Stable

RATINGS RATIONALE

The affirmation of Lionsgate's Ba3 Corporate Family rating (CFR)
reflects moderate debt-to-EBITDA leverage and expected strong cash
flows generated by its Starz premium pay TV network, its film and
television production businesses, and its large library of over
16,000 motion picture titles and television programs. Following the
company's recent acquisition of Starz, LLC ("Starz") in December
2016 and sale of its 31% stake in EPIX for $397 million in May
2017, Lionsgate has been focused on reducing leverage and
completing the integration of Starz. However, Moody's affirmed the
ratings given anticipation that the Starz dissenting equity claims
will be paid shortly after the court hears the case in 2H of
CY2018, which will cause balance sheet debt and leverage to
increase by about 1.2x to over 4.0x again, because Moody's believe
that management will continue to endeavor to lower leverage below
3.5x. Moody's anticipates that the expanded revolving credit
facility will provide sufficient liquidity to meet those payments
in full if need be.

In Moody's opinion, the Starz acquisition was strategic for both
companies. It enhanced Lionsgate's scale and business diversity,
provides predictable and more stable cash flows and thereby
reducing reliance on its very volatile motion picture business, and
provides a steady internal source of TV and film distribution
revenue and cash flow. Starz benefits from a future internal source
of theatrical output, and gets more opportunities for much needed
quality original TV content. The Ba3 CFR reflects Moody's
expectation that Starz's cash flows from recurring subscription
revenue allows the company financial flexibility to reduce gross
debt levels and manage a leverage profile commensurate with its
credit rating over the long-term. Since the closing of the
transaction, Lionsgate has been reducing leverage well ahead of
plan, which helps offset much of the dissenting claims impact. The
company will also receive more favorable financing terms, including
lower interest rates, and extend maturities for its debt.

Additionally, Moody's expect some continued near-term improvement
in cash flows through some lasting synergies from the Starz
integration and EBITDA growth, as well as from proceeds from other
non-core asset sales. The company's contingent liability for the
Starz acquisition dissenting equity holders is expected to be
resolved in court in CY2019, and is estimated to be as much as $900
million including interest, and Moody's anticipate that it will be
funded with debt which will raise leverage by about 1.2x.
Debt-to-EBITDA leverage (incorporating Moody's adjustments) as of
LTM 12/31/17 was about 3.3x before adding the dissenting equity
claim liability, which on a LTM pro forma basis would raise
leverage to around 4.5x, which is high for the Ba3 rating. Leverage
is expected to fluctuate in the near-term due to the ramp up in
investment in content and its impact on working capital. Looking
ahead, after the claim is funded, Moody's believe that management
will endeavor to reduce debt and improve operating performance to
lower leverage back to a level consistent with the rating in the
range of 3.0 to 3.5x (including Moody's adjustments) over the
ensuing 12 to 18 months. Moody's believe that management is
committed to using a majority of its free cash flows and proceeds
from noncore asset sales to reducing gross debt levels and bringing
leverage below 3.5x (incorporating Moody's adjustments).

Rating Outlook

The stable outlook reflects Moody's view that Lionsgate will
successfully continue to de-lever following the integration of
Starz into its operations and after it funds the liability for
dissenter claims. It reflects the continued benefit from added
scale, enhanced diversification and operating synergies over the
long-run. The outlook also assumes that the company will apply its
free cash flows and non-core asset sale proceeds towards debt
repayment and reduce debt-to-EBITDA (incorporating Moody's
adjustments) to under 3.5x.

Factors that Could Lead to an Upgrade

An upgrade is unlikely in the near term given that leverage is
expected to be high for the rating when the dissenter claim is
funded and given the volatility and unpredictability of the film
business, which results in lower visibility on revenues. However,
ratings could be upgraded in the long-term if the company reduces
its leverage target and becomes increasingly less reliant on film
slate performance (such as if the company diversifies its
operations further through continued growth in its television
production business), such that it can sustain debt-to-EBITDA
(including Moody's adjustments) comfortably under 3.0x. Strong
liquidity, a consistent operating track record, and management's
commitment to a higher rating will also be necessary for a positive
rating action.

Factors that Could Lead to a Downgrade

The company's ratings could be downgraded if there is material
erosion in Starz's subscriber base or if Lionsgate sustains
underperformance across its slate or TV production division, or if
it directs cash flow towards material acquisitions, a significant
increase to dividends or share repurchases, such that Moody's
expectation of its ability or commitment towards debt reduction is
changed, or leverage is sustained over 3.5x over the long-term.
Ratings could also be downgraded if liquidity or cash flow are
adversely affected.


LSCS HOLDINGS: Moody's Rates $50MM Senior Secured 1st Lien Loan B2
------------------------------------------------------------------
Moody's Investors Service assigned a B2 rating to LSCS Holdings,
Inc.'s ("LSCS") $50 million senior secured first lien delayed draw
term loan. The rating agency also assigned a Caa2 rating to LSCS'
$20 million secured second lien delayed draw term loan. The delayed
draw term loans will provide funding for future acquisition
opportunities. There is no change to the B3 Corporate Family Rating
or the stable outlook.

Separately, Moody's also noted that there is no change to the B2
rating on the upsized senior secured first lien term loan
(increased by $40 million to $200 million) or the Caa2 rating on
the upsized secured second lien term loan (increased by $20 million
to $90 million). LSCS will use the upsize proceeds in conjunction
with additional sponsor equity of $24 million to fund its $77
million acquisition of Quorum Review and related transaction fees.
Quorum Review provides third-party reviews of clinical studies and
helps its customers manage ethical, legal and regulatory risks
associated with those studies.

"Moody's expect the acquisition of Quorum Review to be a
complementary strategic fit with LSCS' existing businesses which
will diversify LSCS' revenue streams and provide cross-selling
opportunities to its biopharmaceutical customers," commented
Moody's VP/Senior Analyst Jonathan Kanarek. "Moody's estimate that
the transaction will be slightly leveraging and bring LSCS' pro
forma adjusted debt/EBITDA to 6.4 times as of September 30, 2017,"
he continued.

Ratings assigned:

LSCS Holdings, Inc.

Senior secured first lien delayed draw term loan due 2025 at B2
(LGD3)

Secured second lien delayed draw term loan due 2026 at Caa2 (LGD5)

Ratings unchanged:

LSCS Holdings, Inc.

Corporate Family Rating at B3

Probability of Default Rating at B3-PD

Gtd Senior secured first lien revolving credit facility expiring
2023 at B2 (LGD3)

Gtd Senior secured first lien term loan due 2025 at B2 (LGD3)

Gtd Secured second lien term loan due 2026 at Caa2 (LGD5)

The outlook is stable.

RATINGS RATIONALE

The B3 Corporate Family Rating on LSCS Holdings, Inc. reflects the
company's moderately small scale, high financial leverage, and high
customer concentration. Moody's expects LSCS' revenue to remain
below $300 million over the next 12-18 months. Further, Moody's
estimates the company's pro forma adjusted debt to EBITDA of 6.4
times at September 30, 2017 to decline towards 5.5 times over this
time horizon. Moody's believes that customer concentration will
remain high, given that the top 10 clients account for
approximately 44% of pro forma revenue. Finally, the B3 CFR also
reflects Moody's concern over a significant degree of integration
risk.

The B3 CFR is supported by the diverse range of drug
commercialization services that LSCS offers to its customers.
Moody's believes that these services are particularly beneficial to
companies that either manufacture orphan drugs or are based
overseas but produce generic drugs for the US market. The ratings
are also supported by the multi-year duration of LSCS' contracts.

The stable outlook reflects Moody's view that LSCS will remain a
moderately small company with high financial leverage and high
customer concentration during the next 12-18 months.

The ratings could be downgraded if the company is unable to
smoothly integrate recent acquisitions. A downgrade could also
occur if operating performance weakens or the company's liquidity
deteriorates.

The ratings could be upgraded if the company materially increases
its scale while effectively integrating recent acquisitions and
managing its growth. Additionally, a ratings upgrade would require
the company to sustain adjusted debt to EBITDA below 5.5 times.

LSCS Holdings is a provider of drug commercialization services for
pharmaceutical and biotechnology companies. The company provides
third-party logistics services to manufacturers of generic drugs
and orphan drugs. LSCS Holdings also offers pricing & reimbursement
consulting services, improves the coordination of patient care, and
helps its customers to reduce their regulatory risk. The company is
privately owned by JLL Partners and Water Street Healthcare
Partners with pro forma revenue of approximately $280 million.


M2 SYSTEMS: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: M2 Systems Corporation
        500 Winderley Place, Suite 226
        Maitland, FL 33275-1000

Business Description: M2 Systems -- https://www.m2-corp.com/ --
                      provides computer automated solutions for
                      practical business problems utilizing
                      technology serving the financial,
                      healthcare, retail, security,
                      transportation/logistics and
                      telecommunications industries.  It
                      specializes in developing, marketing and
                      implementing transaction technologies for
                      both established and emerging markets as
                      well as creating outlets for licensing and
                      operating its solution sets.  M2 Systems was
                      founded in 1986 and is headquartered in
                      Maitland, Florida.

Chapter 11 Petition Date: March 12, 2018

Court: United States Bankruptcy Court
       Middle District of Florida (Orlando)

Case No.: 18-01339

Debtor's Counsel: Scott R. Shuker, Esq.
                  LATHAM, SHUKER, EDEN & BEAUDINE, LLP
                  Post Office Box 3353
                  Orlando, FL 32802
                  Tel: (407) 481-5800
                  Fax: (407) 481-5801
                  E-mail: bknotice@lseblaw.com  
                          rshuker@lseblaw.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Joseph W. Adams, CEO/director.

A full-text copy of the petition, along with a list of 20 largest
unsecured creditors, is available for free at
http://bankrupt.com/misc/flmb18-01339.pdf


MCHYL ENTERPRISES: Taps Buddy D. Ford as Legal Counsel
------------------------------------------------------
MCHYL Enterprises, Inc., seeks approval from the U.S. Bankruptcy
Court for the Middle District of Florida to hire Buddy D. Ford,
P.A., as its legal counsel.

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

The firm's hourly rates are:

     Buddy Ford, Esq.               $425
     Senior Associate Attorneys     $375
     Junior Associate Attorneys     $300
     Senior Paralegals              $150
     Junior Paralegals              $100

The Debtor paid the firm an advance fee of $21,717, which included
the filing fee of $1,717 prior to the Petition Date.

Buddy D. Ford does not represent any interest adverse to the Debtor
and its estate, according to court filings.

The firm can be reached through:

        Buddy D. Ford, Esq.
        Jonathan A. Semach, Esq.
        Buddy D. Ford, P.A.
        9301 West Hillsborough Avenue
        Tampa, FL 33615-3008
        Tel: (813) 877-4669
        Fax: (813) 877-5543
        E-mail: All@tampaesq.com
                Buddy@tampaesq.com
                Jonathan@tampaesq.com

                    About MCHYL Enterprises

MCHYL Enterprises, Inc., is a privately-held company in Odessa,
Florida that provides printing and related support activities.
MCHYL Enterprises sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 18-01594) on March 1,
2018.  In its petition signed by Thomas A. McLaren, president and
chief executive officer, the Debtor disclosed $425,929 in assets
and $1.55 million in liabilities.


MD2U MANAGEMENT: Taps Hublar Enterprises as Business Consultant
---------------------------------------------------------------
MD2U Management LLC seeks approval from the U.S. Bankruptcy Court
for the Western District of Kentucky to hire a business
consultant.

MD2U proposes to hire Hublar Enterprises, Inc. as business
consultant and the firm's principal, Mike Hublar, as the sole
representative of the company and its affiliates.  Mr.  Hublar will
be the sole "person in control" of the Debtors, according to court
filings.

Hublar will receive $9,500 per month for its services.

Mr. Hublar disclosed in a court filing that he is "disinterested"
as defined in section 101(14) of the Bankruptcy Code, and does not
hold or represent any interest adverse to the Debtor and its
estate.

Hublar can be reached through:

     Mike Hublar
     Hublar Enterprises, Inc.
     3003 Wolf Lair Court
     New Albany, IN 47150
     Phone: (812) 944-4062

                      About MD2U Management

Founded in 2010 and based in Louisville, Kentucky MD2U Management,
LLC -- http://www.md2u.com/-- provides home-based primary medical
care services for chronic and acute illnesses.  The Company offers
adult primary care, medication management, post discharge visits,
wound care visits, mental and behavioral healthcare, mobility
assessments, home medical equipment assessments, end of life care,
and mental health services.  It serves to home-bound or
home-limited patients in Kentucky, Indiana, Ohio and North
Carolina.

MD2U Management LLC and its affiliates MD2U Kentucky LLC, MD2U
Indiana LLC, and MD2U North Carolina LLC each filed separate
Chapter 11 petition (Bankr. W.D. Ky. Case Nos. 17-32761 to
17-32764) on Aug. 29, 2017.  The cases are jointly administered.  

In the petitions signed by Joel Coleman, president, MD2U estimated
$500,000 to $1 million in assets and $1 million to $10 million in
debt; and MD2U Kentucky estimated between $1 million and $10
million in assets, and $500,000 to $1 million in debt.

The Debtors hired Kaplan & Partners LLP as their bankruptcy
counsel, and Deming Malone Livesay & Ostroff as their accountant.


MEDCISION LLC: Seeks to Hire DSI's Kyle Everett as CRO
------------------------------------------------------
MedCision, LLC, seeks approval from the U.S. Bankruptcy Court for
the Northern District of California to hire Kyle Everett of
Development Specialists, Inc., as its chief restructuring officer.

Mr. Everett, a senior managing director of DSI, will help the
Debtor evaluate and implement strategic and tactical options
through a restructuring and sale process.  

Specifically, the services to be provided by the CRO include
developing strategies to improve the Debtor's cash flows and reduce
expenses; identifying potential buyers; implementing cash
management strategies and processes; and providing reports to the
Debtor's secured lender, creditors and board of directors.

The Debtor has agreed to pay the CRO at the rate of $595 per hour,
subject to a $30,000 monthly rolling maximum on fees billed each
month.

Mr. Everett is a "disinterested person" as defined in section
101(14) of the Bankruptcy Code, according to court filings.

Mr. Everett maintains an office at:

     Kyle Everett
     Development Specialists, Inc.
     150 Post Street, Suite 400
     San Francisco, CA 94108
     Tel: 415-981-2717
     Fax: 415-981-2718
     E-mail: keverett@dsi.biz
             info@dsi.biz

                     About MedCision LLC

MedCision LLC develops automation technologies for vital clinical
product handling processes.

MedCision initially filed a voluntary petition for relief pursuant
to Chapter 7 of the Bankruptcy Code on Dec. 20, 2017.  By order
dated Feb. 16, 2018, the case was converted to one under Chapter 11
(Bankr. N.D. Cal. Case No. 17-31272).

Judge Hannah L. Blumenstiel presides over the case.

The Debtor's bankruptcy counsel:

         SHEPPARD, MULLIN, RICHTER & HAMPTON LLP
         ORI KATZ
         J. BARRETT MARUM
         MICHAEL M. LAUTER
         Four Embarcadero Center, 17th Floor
         San Francisco, California 94111-4109
         Telephone: 415.434.9100
         Facsimile: 415.434.3947
         E-mail: okatz@sheppardmullin.com
                 bmarum@sheppardmullin.com
                 mlauter@sheppardmullin.com


METROPOLITAN DIAGNOSTIC: Can Continue Using Cash Until March 31
---------------------------------------------------------------
The Hon. Timothy A. Barnes of the U.S. Bankruptcy Court for the
Northern District of Illinois has signed a fourth interim order
authorizing Metropolitan Diagnostic Imaging, Inc., to use cash
collateral to the extent of plus or minus 10% of each line item set
forth on the Budget up to and including March 31, 2018.

The Budget for the period ending March 31, 2018 provides total
operating expenses of $107,593.

The Debtor's Motion for Use of Cash Collateral is continued for
further hearing to March 28, 2018 at 10:30 a.m.

The Bancorp Bank is granted and will have replacement liens in and
to the collateral which will have the validity, perfection and
enforceability as the pre-petition liens held by Bancorp Bank. In
addition, the Debtor will make an unallocated adequate protection
payment to Bancorp Bank in the amount of $10,000 on or before March
18, 2018.

A full-text copy of the Fourth Interim Order is available at

          http://bankrupt.com/misc/ilnb17-35285-67.pdf

             About Metropolitan Diagnostic Imaging

Based in Chicago, Illinois, Advanced Medical Imaging Center, Inc.
-- https://www.amic-chicago.com/ -- has been providing radiological
services since 1985. Its services include diagnostic breast MRI,
digital screening mammography, high field MRI/MRA, open MRI/MRA,
digital general x-ray, ultrasound, multi-detector CT/CTA, DEXA and
fluoroscopy/arthrography.

Metropolitan Diagnostic Imaging, d/b/a Advanced Medical Imaging,
Inc., filed a Chapter 11 petition (Bank. N.D. Ill. Case No.
17-35285) on Nov. 28, 2017.  In the petition signed by Moqueet
Syed, its president, the Debtor estimated $1 million to $10 million
in both assets and liabilities.  The case is assigned to Judge
Timothy A. Barnes.  The Debtor's legal counsel is Gregory K. Stern
P.C.


MH SUB I: Term Loan Add-On No Impact on B3 CFR, Moody's Says
------------------------------------------------------------
Moody's Investors Service said MH Sub I, LLC's (d/b/a "Internet
Brands") B3 Corporate Family Rating (CFR) and B3-PD Probability of
Default Rating (PDR) and existing debt instrument ratings at Micro
Holding Corp. (B2 first-lien term loan rating, B2 first-lien
revolver rating and Caa2 second-lien term loan rating) are not
immediately impacted by the announcement that it plans to raise a
$305 million add-on to its existing $2.237 billion outstanding
first-lien term loan.  

Headquartered in Los Angeles, CA, Internet Brands is the trade name
for MH Sub I, LLC, an internet media company that owns more than
250 branded websites across four verticals (Health, Legal,
Automotive and Other (includes Home and Travel)) characterized by
high consumer activity and good advertising spend. The company
licenses and delivers its content and internet technology products
and services to small and medium-sized businesses (SMBs), major
corporations and individual website owners primarily via two
revenue models: (i) a subscription-based Software-as-a-Service
(SaaS) platform; and (ii) performance-based advertising.


MOTORS LIQUIDATION: Court OKs Reallocation of $13.6M Cash
---------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of New York
entered an order on March 6, 2018, granting Wilmington Trust
Company's motion seeking an order (i) authorizing the reallocation
and use of distributable cash held by the GUC Trust to fund
anticipated administrative and reporting fees, costs and expenses
of the GUC Trust, and (ii) extending the duration of the GUC Trust
for an additional 12 months or through and including March 31,
2019.

The Motion was filed on Feb. 15, 2018, in accordance with the
Second Amended and Restated Motors Liquidation Company GUC Trust
Agreement dated as of July 30, 2015 and the Debtors' Second Amended
Joint Chapter 11 Plan dated as of March 18, 2011, by Wilmington
Trust Company, solely in its capacity as trust administrator and
trustee of the Motors Liquidation Company GUC Trust.

Pursuant to Section 6.1(b) of the GUC Trust Agreement, the GUC
Trust Administrator is authorized to reallocate and use $9,051,300
of Distributable Cash to satisfy administrative costs estimated for
the calendar year 2018, all as set forth in the 2018 Administrative
Costs Budget.

Pursuant to Section 6.1(c) of the GUC Trust Agreement, the GUC
Trust Administrator is authorized to reallocate and use $4,554,500
of Distributable Cash to satisfy the reporting costs estimated for
the calendar year 2018.

The duration of the GUC Trust is extended an additional 12 months
and the GUC Trust will remain in full force and effect through and
including March 31, 2019.

                    About Motors Liquidation

General Motors Corporation and three of its affiliates filed for
Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No. 09-50026) on
June 1, 2009.  The Honorable Robert E. Gerber presides over the
Chapter 11 cases.  Harvey R. Miller, Esq., Stephen Karotkin, Esq.,
and Joseph H. Smolinsky, Esq., at Weil, Gotshal & Manges LLP,
assist the Debtors in their restructuring efforts.  Al Koch at AP
Services, LLC, an affiliate of AlixPartners, LLP, serves as the
Chief Executive Officer for Motors Liquidation Company.  GM is also
represented by Jenner & Block LLP and Honigman Miller Schwartz and
Cohn LLP as counsel.  Cravath, Swaine, & Moore LLP is providing
legal advice to the GM Board of Directors.  GM's financial advisors
are Morgan Stanley, Evercore Partners and the Blackstone Group LLP.
Garden City Group is the claims and notice agent of the Debtors.

The U.S. Trustee appointed an Official Committee of Unsecured
Creditors and a separate Official Committee of Unsecured Creditors
Holding Asbestos-Related Claims.  Lawyers at Kramer Levin Naftalis
& Frankel LLP served as bankruptcy counsel to the Creditors
Committee.  Attorneys at Butzel Long served as counsel
on supplier contract matters.  FTI Consulting Inc. served as
financial advisors to the Creditors Committee.  Elihu Inselbuch,
Esq., at Caplin & Drysdale, Chartered, represented the Asbestos
Committee.  Legal Analysis Systems, Inc., served as asbestos
valuation analyst.

                         *     *     *

The Bankruptcy Court entered an order confirming the Debtors'
Second Amended Joint Chapter 11 Plan on March 29, 2011.  The Plan
was declared effect on March 31.

On Dec. 15, 2011, Motors Liquidation Company was dissolved.  On the
Dissolution Date, pursuant to the Plan and the Motors Liquidation
Company GUC Trust Agreement, dated March 30, 2011, between the
parties thereto, the trust administrator and trustee -- GUC Trust
Administrator -- of the Motors Liquidation Company GUC Trust,
assumed responsibility for the affairs of and certain
claims against MLC and its debtor subsidiaries that were not
concluded prior to the Dissolution Date.


NEIMAN MARCUS: Posts Second Quarter Earnings of $372.5 Million
--------------------------------------------------------------
Neiman Marcus Group LTD LLC reported financial results for its
second quarter of fiscal year 2018 ended Jan. 27, 2018 that reflect
indications that the Company's base business is stabilizing and is
positioned for growth after two straight quarters of year-over-year
revenue increases.  These increases were supported by the company's
"Digital First" strategy and recent investments in new technologies
and marketing tools.

"I am excited about our momentum, which underscores Neiman Marcus
Group is truly unique within our industry for our ability to
deliver on a personalized luxury shopping experience across
channels and brands," commented Geoffroy van Raemdonck, chief
executive officer of the Company.  "We will continue to innovate
and invest in the business to envision new ways to serve the luxury
customers of today and tomorrow."

Neiman Marcus reported net earnings of $372.53 million on $1.48
billion of revenues for the 13 weeks ended Jan. 27, 2018, compared
to a net loss of $117.06 million on $1.39 billion of revenues for
the 13 weeks ended Jan. 28, 2017.

For the 26 weeks ended Jan. 27, 2018, Neiman Marcus reported net
earnings of $346.31 million on $2.60 billion of revenues compared
to a net loss of $140.58 million on $2.47 billion of revenues for
the 26 weeks ended Jan. 28, 2017.

As of Jan. 27, 2018, Neiman Marcus had $7.62 billion in total
assets, $6.78 billion in total liabilities and $839.01 million in
total member equity.

The Company believes that cash generated from its operations, its
existing cash and cash equivalents and available sources of
financing will be sufficient to fund its cash requirements during
the next 12 months, including merchandise purchases, operating
expenses, anticipated capital expenditure requirements, debt
service requirements, income tax payments and obligations related
to its Pension Plan.

Net cash provided by the Company's operating activities increased
by $78.1 million from $117.4 million in year-to-date fiscal 2017 to
$195.5 million in year-to-date fiscal 2018.  This increase in net
cash provided by its operating activities was due primarily to (i)
the increase in cash generated by its operating activities on a
higher level of revenues and (ii) lower working capital
requirements driven by the reduction in its net investment in
inventories, partially offset by (iii) required fundings to our
Pension Plan of $9.3 million in year-to-date fiscal year 2018
compared to $2.5 million in year-to-date fiscal year 2017.

Net cash used for investing activities, representing capital
expenditures, decreased by $49.9 million from $115.7 million in
year-to-date fiscal 2017 to $65.8 million in year-to-date fiscal
2018.  This decrease in capital expenditures in year-to-date fiscal
2018 reflects lower spending for NMG One, the construction of new
stores and the remodeling of existing stores.

Currently, the Company projects capital expenditures for fiscal
year 2018 to be approximately $175 to $195 million.  Net of
developer contributions, capital expenditures for fiscal year 2018
are projected to be approximately $125 to $140 million.  The
Company has and will continue to manage the level of capital
spending in a manner designed to balance current economic
conditions and business trends with its long-term initiatives and
growth strategies.

Cash provided by its operating activities net of capital
expenditures was $129.7 million in year-to-date fiscal 2018 and
$1.7 million in year-to-date fiscal 2017.

Net cash used for financing activities of $143.7 million in
year-to-date fiscal 2018 was comprised primarily of (i) net
repayments of borrowings of $128.4 million under its revolving
credit facilities due to the higher level of cash flows from
operations, lower working capital requirements and lower capital
expenditures and (ii) repayments of borrowings of $14.7 million
under our Senior Secured Term Loan Facility.  Net cash used for
financing activities of $15.1 million in year-to-date fiscal 2017
was comprised primarily of (i) repayments of borrowings of $14.7
million under its Senior Secured Term Loan Facility and (ii) $5.4
million paid for debt issuance costs related to the Asset-Based
Revolving Credit Facility refinancing amendment partially offset by
(iii) net borrowings of $5.0 million under its Asset-Based
Revolving Credit Facility due to seasonal workings capital
requirements.

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

                      https://is.gd/gkgw74

                      About Neiman Marcus

Headquartered in Dallas, Texas, Neiman Marcus Group LTD LLC --
http://www.neimanmarcusgroup.com/-- is a luxury, multi-branded,
omni-channel fashion retailer conducting integrated store and
online operations under the Neiman Marcus, Bergdorf Goodman, Last
Call, Horchow, CUSP, and mytheresa brand names.

Neiman Marcus incurred a net loss of $531.8 million for the fiscal
year ended July 29, 2017, following a net loss of $406.1 million
for the fiscal year ended July 30, 2016.

                           *    *    *

As reported by the TCR on March 17, 2017, Moody's Investors Service
downgraded Neiman Marcus' Corporate Family Rating to 'Caa2' from
'B3' and its Probability of Default Rating to 'Caa2-PD' from
'B3-PD'.  The company's Speculative Grade Liquidity rating is
affirmed at 'SGL-2'.  The outlook is changed to negative from
stable.  "The downgrade of NMG's Corporate Family Rating reflects
the continued weakness in its financial results as it faces both
the cyclical and secular challenges that face the North America
luxury department stores", says Christina Boni, VP senior analyst.
"Its designation of its MyTheresa.com operations and certain owned
properties to unrestricted subsidiaries reduces assets coverage for
its debt obligations.  The hiring of a financial advisor to
evaluate strategic alternatives also signals the likelihood of its
capital structure being addressed well before its first significant
debt maturity in October 2020.  Despite good liquidity, overall
leverage levels remain well above what can be refinanced and a path
to return to peak EBITDA levels is unlikely in the present
operating environment."


NEW HEALTH DENTISTRY: Taps Paul Reece Marr as Legal Counsel
-----------------------------------------------------------
New Health Dentistry PC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Georgia to hire Paul Reece Marr,
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.

Paul Reece Marr, Esq., the attorney who will be handling the case,
charges an hourly fee of $325.  The firm's paralegals and clerks
charge $125 per hour and $50 per hour, respectively.

The agreed-upon retainer is $10,000, of which $6,700 has already
been paid to the firm.  

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

The firm can be reached through:

     Paul Reece Marr, Esq.
     Paul Reece Marr, P.C.
     300 Galleria Parkway, NW, Suite 960
     Atlanta, GA 30339
     Phone: 770-984-2255
     E-mail: paul.marr@marrlegal.com

                    About New Health Dentistry

New Health Dentistry PC sought protection under Chapter 11 of the
Bankruptcy Code (N.D. Ga. Case No. 18-52584) on Feb. 14, 2018.  In
its petition signed by Dr. Saed Nabi, the CEO, the Debtor estimated
assets of less than $50,000 and liabilities of less than $500,000.


NVA HOLDINGS: Moody's Rates New $500MM Sr. Unsecured Notes Caa2
---------------------------------------------------------------
Moody's Investors Service assigned a Caa2 (LGD5) rating to NVA
Holdings, Inc.'s proposed $500 million senior unsecured notes due
2025. Proceeds from this new issuance will be used to repay the
company's existing $400 million second lien term loan due 2022 and
$90 million drawing on the revolving credit facility, to cover
transaction costs, and to fund pending acquisitions.

Moody's also assigned a B1 (LGD3) rating to NVA's revolving credit
facility, which will have same terms as the existing revolving
facility except for an upsized amount of $140 million (from $94.5
million) and an extended expiry in 2023.

Concurrently, Moody's affirmed the company's B3 Corporate Family
Rating, B3-PD probability of default rating and B1(LGD3) senior
secured first lien term loan rating.

The rating outlook is stable.

A summary of NVA's affected ratings is as following:

Rating Assigned:

Senior unsecured notes due 2025 at Caa2 (LGD5)

Senior secured first lien revolving credit facility expiring 2023
at B1 (LGD3)

Ratings Affirmed:

Corporate Family Rating at B3

Probability of Default Rating at B3-PD

Senior secured first lien term loan due 2025 at B1 (LGD3)

Rating to be withdrawn upon close:

Second lien term loan due 2022 currently rated Caa2 (LGD5)

Senior secured first lien revolving credit facilities expiring
2019 and 2020 currently rated at B1 (LGD3)

RATINGS RATIONALE

"The refinancing transactions will increase NVA's leverage slightly
but considering the incremental pro forma profits contribution from
recent acquisitions, Moody's expect the leverage to remain at a
level consistent with a B3 corporate family rating" said Moody's
Vice President Kailash Chhaya. The transactions will enhance
liquidity as the company will be meaningfully extending its debt
maturity profile.

NVA's B3 Corporate Family Rating reflects its high financial
leverage with debt/EBITDA near eight times. Moody's expects that
leverage will remain high, as the company will continue to use
incremental debt to fund acquisitions. NVA's credit profile
benefits from its solid market presence as a leading operator of
freestanding veterinary hospitals in the U.S., Australia, and
Canada. While NVA is growing rapidly by acquisitions, it has a
solid track record managing acquired hospitals, evidenced by its
ability to consistently grow same-store sales while maintaining
high operating margins. The ratings also reflect its good liquidity
with solid free cash flow (before acquisitions) and access to a
largely undrawn revolving credit facility.

Ratings could be upgraded if NVA maintains more conservative
financial policies than currently, such that debt/EBITDA is
sustained below 6.5 times. The company would also need to continue
to demonstrate successful acquisition integration while maintaining
good liquidity.

Ratings could be downgraded if the company's liquidity profile
erodes or financial policies become more aggressive.
Quantitatively, ratings could be lowered if EBITA/interest falls
below one times.

Based in Agoura Hills, California, NVA Holdings, Inc. is a leading
provider of veterinary medical services, operating approximately
550 locally-branded animal hospitals across the United States,
Australia, New Zealand and Canada. NVA provides medical, diagnostic
testing, and surgical services to support veterinary care. The
company also offers ancillary services including boarding and
grooming, and the sale of pet food and other retail pet care
products. NVA is owned by funds affiliated with Ares Management LLC
and OMERS. Revenues exceed $1 billion.


NVA HOLDINGS: S&P Rates New $500MM Sr. Unsecured Notes 'CCC+'
-------------------------------------------------------------
S&P Global Ratings assigned its 'CCC+' issue-level rating and '6'
recovery rating to NVA Holdings Inc.'s proposed $500 million senior
unsecured notes. The company will use the proposed notes to
refinance the $400 million second-lien term loan and pay down the
outstanding revolver balance of $90 million. The company is also
upsizing its revolver to $140 million from $94.5 million.

S&P said, "Our 'CCC+' issue-level rating and '6' recovery rating on
the unsecured notes indicates our expectations for negligible
(0%-10%; rounded estimate: 0%) recovery in the event of payment
default. Our rating on the first-lien debt remains 'B', with a '3'
recovery rating. The '3' recovery rating indicates our expectation
for meaningful (50%-70%; rounded estimate: 55%) recovery of
principal in the event of a payment default.

"Our corporate credit rating on NVA remains 'B' with a stable
outlook, reflecting the company's leading position but narrow
operating focus in the highly fragmented veterinary practices
market. The rating also reflects our expectation that NVA's
adjusted leverage will remain above 7x.

RECOVERY ANALYSIS

Key analytical factors:

-- NVA's capital structure will consist of the proposed $140
million revolving credit facility, the $938 million first-lien term
loan, the proposed $500 million senior unsecured notes, and
approximately $23 million in subordinated seller notes.

-- S&P has valued the company as a going-concern basis using a
5.5x multiple of our projected emergence EBITDA.

-- S&P estimates that in a default scenario, EBITDA would decline
significantly, stemming from a prolonged economic downturn that
leads to a sharp revenue decline (in light of the discretionary
nature of consumer spending on animal health products and
services).

Simplified recovery waterfall:

-- Emergence EBITDA: $121 million
-- Multiple: 5.5x
-- Gross recovery value: $667 million
-- Net recovery value for waterfall after admin expenses (5%):
$634 million
-- Obligor/non-obligor valuation split: 92%/8%
-- Estimated first-lien claim: $1,056 million
-- Value available for first-lien claim: $616 million
    --Recovery range: 50%-70%; rounded estimate: 55%
-- Estimated unsecured claims: $971 million
-- Value available for unsecured claims: $18 million
    --Recovery range: 0%-10%; rounded estimate: 0%

RATINGS LIST

  NVA Holdings Inc.
   Corporate Credit Rating             B/Stable/--

  New Rating

  NVA Holdings Inc.
   $500 Mil. Senior Unsecured Notes    CCC+
     Recover Rating                    6 (0%)


OREXIGEN THERAPEUTICS: Hogan Lovells Represents Business in Ch.11
-----------------------------------------------------------------
International Law firm Hogan Lovells is representing Orexigen
Therapeutics, Inc., a biopharmaceutical company focused on the
treatment of obesity, in filing for voluntary relief under Chapter
11 of the U.S. Bankruptcy Code in the U.S. Bankruptcy Court for the
District of Delaware.  Orexigen also intends to file a motion
seeking authorization to pursue an auction and sale process under
Section 363 of the U.S. Bankruptcy Code.

The team representing Orexigen is led by Hogan Lovells Business
Restructuring and Insolvency practice group head and partner Chris
Donoho, counsel Christopher Bryant and senior associate John Beck.
The team also consisted of associates Sean Feener and Eric
Einhorn.

                 About Orexigen Therapeutics

Orexigen Therapeutics, Inc. (NASDAQ: OREX) --
http://www.orexigen.com/-- is a biopharmaceutical company focused
on the treatment of weight loss and obesity.  The company's mission
is to help improve the health and lives of patients struggling to
lose weight.  Orexigen's first product, Contrave(R) (naltrexone HCl
and bupropion HCl extended release), was approved in the U.S. in
September 2014.  In the European Union, the medicine has been
approved under the brand name Mysimba(TM) (naltrexone HCl/
bupropion HCl prolonged release). Millions around the globe
continue to face challenges of weight loss.  Orexigen is
undertaking a range of development and commercialization
activities, both on its own and with strategic partners, to bring
Contrave / Mysimba to patients around the world.  As a
patient-centric company, Orexigen continues to focus not only on
innovating medicine for the treatment of obesity, but to also offer
unique resources and healthcare delivery options to improve the
patient experience.  


OYOTOYO INC: Bidding Procedures for All Assets Approved
-------------------------------------------------------
Judge Elizabeth D. Katz of the U.S. Bankruptcy Court for the
District of Massachusetts authorized (i) the bidding procedures
proposed by Oyotoyo, Inc. and Oyo Sportstoys, Inc., in connection
with sale of substantially all assets free and clear of all liens,
claims, interests and encumbrances; and (ii) the break-up fee and
the minimum bid increment described in the Motion.

The Contract Notice and the proposed service of such notices as
requested in the Sale Motion are approved.

Notwithstanding anything to the contrary in the Sale Motion or the
Binding LOI, the Debtors will not sell at the Sale any personally
identifiable information that the privacy policy at
http://www.oyosports.com/does not permit the Debtors to sell, and
they will remove any such information from any equipment or
computers on which such information is stored prior to transferring
such equipment and computers to the Winning Bidder.

No later than March 16, 2018, the Debtors will designate the
contracts to be assumed and assigned by the Winning Bidder
Designated Contracts, and will file and serve upon counterparties
to such contracts the proposed amounts to be paid to cure any
defaults pursuant Proposed Cure Costs, together with a motion for
authority to assume and assign the Designated Contracts Designated
Contracts Motion.

Any objection to the Sale and any objection to the Proposed Cure
Costs, the proposed assumption and assignment of the Designated
Contracts, and the Designated Contracts Motion will be filed by
April 6, 2018, at 4:30 p.m. (ET).

The Sale Notice and exhibits, including the Disclosure Supplement
will be and is approved, and the Debtors will serve the Sale Notice
on all creditors and on all persons and entities upon whom the
Debtors have served the Sale Motion no later than March 6, 2018.
The Debtors will file a certificate of service with respect to such
service on March 7, 2018.

The equipment described in proof of claim number 9 Royal Bank
Equipment, filed by Royal Bank America Leasing, L.P., will not be
sold free and clear of Royal Bank's alleged interest absent the
latter's consent unless the Winning Bidder (i) cures, or provides
adequate assurance that it will promptly cure, any and all monetary
arrearages due by the Debtors to Royal Bank as of the Closing Date,
and (ii) provides adequate assurance of future performance to Royal
Bank of all of the Debtors' contractual obligations to Royal Bank.
Royal Bank and the Debtors reserve all other rights and remedies,
including, without limitation, regarding whether the transaction
that underlies Royal Bank's claims in the case is a true lease
transaction or a secured financing transaction.

Any inventory that incorporates the intellectual property of any of
the Leagues will not be sold, transferred, conveyed or assigned
pursuant to the Sale Motion unless and until the Court enters an
order, after notice and an opportunity for hearing, authorizing the
Debtors or the Winning Bidder to use or sell products that
incorporate such intellectual property pursuant to the Licenses.
The Licenses will not be assumed and assigned to the Winning Bidder
unless (i) the Debtors and the Winning Bidder satisfy the
requirements for assumption and assignment of the Licenses under
section 365 of the Bankruptcy Code, and (ii) the Court, after
notice and a hearing, authorizes and approves the Debtors'
assumption and assignment of the Licenses.

The Debtors will provide the affected Leagues with no less than 21
days' notice of the hearing on any proposed sale, transfer,
conveyance or assignment of such inventory and assumption and
assignment of the Licenses, and any objection thereto based on the
Reserved Rights will be filed on April 6, 2018 at 4:30 p.m. (ET).

The provisions of Bankruptcy Rules 6004(h) and 6006(d) staying the
effectiveness of the Order, to the extent applicable, are waived
and the Bidding Procedures Order will be effective immediately upon
entry.  

The Debtors will file a notice identifying the Winning Bidder no
later than March 16, 2018.

The hearing to approve the Sale Motion and the sale to the Winning
Bidder, and on the Designated Contracts Motion Sale Hearing, will
be held on April 10, 2018 at 1:00 p.m. (ET).

                       About Oyotoyo Inc.

Oyotoyo, Inc. and Oyo Sportstoys, Inc., a retailer based in Hudson,
Massachusetts, sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Mass. Case Nos. 17-41261 and 17-41394) on July 11,
2017 and July 30, 2017.  In the petition signed by Thomas Skripps,
its president, Oyotoyo estimated assets and liabilities of $1
million to $10 million.  Judge Elizabeth D. Katz presides over the
case.  Jeffrey D. Sternklar LLC serves as bankruptcy counsel to
the
Debtor.  KCP Advisory Group LLC serves as its financial advisor.


PACIFIC DRILLING: Taps Jones Walker as Special Counsel
------------------------------------------------------
Pacific Drilling S.A. seeks approval from the U.S. Bankruptcy Court
for the Southern District of New York to hire Jones Walker LLP as
special counsel.

Jones Walker will assist the company and its affiliates in
consummating transactions that may arise out of or that may close
during the pendency of their Chapter 11 cases.  

The firm will also provide legal advice regarding U.S. securities,
corporate and tax laws; corporate matters; labor and
employment-related issues; the Debtor's global compliance program;
and litigation, regulatory and transactional matters involving
maritime and offshore energy issues.

The firm's current preferred rates for its services range from $360
to $585 per hour for partners, $225 to $350 per hour for
associates, and $120 to $215 for paraprofessionals.  

The Jones Walker lawyers who will likely provide services to the
Debtors, and their client rates and current preferred rates are:

                                    Client Rates   Preferred Rates
                                    ------------   ---------------
     William Baldwin       Partner       $360            $360
     Richard Bertram       Partner       $355            $410
     Jason Culotta         Associate     $250            $265
     Luke Falgoust         Associate     $330            $330
     Michael Foley         Associate     $255            $265
     Elizabeth Futrell     Partner       $450            $450
     Pauline Hardin        Partner       $425            $475
     Curt Hearn            Partner       $545            $545
     Sarah Hunt            Associate     $295            $295
     Grady Hurley          Partner       $385            $420
     R. Scott Jenkins      Partner       $330            $385
     Alexandra Layfield    Partner       $350            $350
     Sidney Lewis, IV      Partner       $390            $440
     Dionne Rousseau       Partner       $525            $525
     Amy Scafidel          Partner       $455            $455
     Kelly Simoneaux       Partner       $425            $425
     Chris Ulfers          Associate     $215            $220
     Justin Ward           Associate     $260            $260
     Hansford Wogan        Associate     $230            $230
     Benjamin Woodruff     Partner       $385            $385

As of Feb. 1, 2018, Jones Walker held $23,886 in its trust account
as a retainer, which the Debtors paid prior to the Petition Date.

Dionne Rousseau, Esq., a partner at Jones Walker, disclosed in a
court filing that she and other professionals employed with the
firm do not hold or represent any interests adverse to the Debtors
and their estates.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Ms.
Rousseau disclosed that her firm has not agreed to any variations
from, or alternatives to, its standard or customary billing
arrangements; and that no Jones Walker professional has varied his
rate based on the geographic location of the Debtors' bankruptcy
cases.  

Ms. Rousseau also disclosed that during the 12-month period prior
to the petition date, Jones Walker's billing rates and material
financial terms have not changed other than the periodic adjustment
(in January of each year) to reflect economic and other
conditions.

The Debtors have already approved the firm's preliminary budget and
staffing plan through April 2018, Ms. Rousseau further disclosed.

Jones Walker can be reached through:

         Dionne M. Rousseau, Esq.
         JONES WALKER LP
         Four United Plaza
         8555 United Plaza Blvd.
         Baton Rouge, LA 70809  
         Tel: 225.248.2026 / 504.582.‎8191
         Fax: 225.248.3026
         E-mail: drousseau@joneswalker.com

                    About Pacific Drilling

Pacific Drilling S.A., a Luxembourg public limited liability
company (societe anonyme), operates an international offshore
drilling business that specializes in ultra-deepwater and complex
well construction services.  Pacific Drilling --
http://www.pacificdrilling.com/-- owns seven high-specification
floating rigs: the Pacific Bora, the Pacific Mistral, the Pacific
Scirocco, the Pacific Santa Ana, the Pacific Khamsin, the Pacific
Sharav and the Pacific Meltem.  All drillships are of the latest
generations, delivered between 2010 and 2014, with a combined
historical acquisition cost exceeding $5.0 billion.  The average
useful life of a drillship exceeds 25 years.

On Nov. 12, 2017, Pacific Drilling S.A. and 21 affiliates each
filed a voluntary petition for relief under Chapter 11 of the
United States Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No.
17-13193).  The cases are pending before the Honorable Michael E.
Wiles and are jointly administered.

Pacific Drilling disclosed $5.46 billion in assets and $3.18
billion in liabilities as of Sept. 30, 2017.

The Debtors tapped Sullivan & Cromwell LLP as bankruptcy counsel
but was later replaced by Togut, Segal & Segal LLP; Evercore
Partners International LLP as investment banker; AlixPartners, LLP,
as restructuring advisor; Alvarez & Marsal Taxand, LLC as executive
compensation and benefits consultant; Ince & Co LLP as special
counsel; and Prime Clerk LLC as claims and noticing agent.

The RCF Agent tapped Shearman & Sterling LLP, as counsel, and PJT
Partners LP, as financial advisor.

The ad hoc group of RCF Lenders engaged White & Case LLP, as
counsel.

The SSCF Agent tapped Milbank Tweed, Hadley & McCloy LLP, as
counsel, and Moelis & Company LLC, as financial advisor.

The Ad Hoc Group of Various Holders of the Ship Group C Debt, 2020
Notes and Term Loan B tapped Paul, Weiss, Rifkind, Wharton &
Garrison, in New York as counsel.


PENTHOUSE GLOBAL: Committee Taps Raines Feldman as Legal Counsel
----------------------------------------------------------------
The official committee of unsecured creditors of Penthouse Global
Media, Inc. seeks approval from the U.S. Bankruptcy Court for the
Central District of California to hire Raines Feldman LLP as its
legal counsel.

The firm will advise the committee regarding its duties under the
Bankruptcy Code; represent the committee in its consultations with
Penthouse Global and its affiliates; investigate the Debtors'
operations; evaluate claims; participate in the preparation of a
bankruptcy plan; and provide other legal services related to the
Debtors' Chapter 11 cases.

The firm's hourly rates are:

     Hamid Rafatjoo     $815
     Marina Feldman     $495
     Stephen Farkas     $435

Hamid Rafatjoo, Esq., a partner at Raines Feldman, disclosed in a
court filing that his firm does not hold or represent any interest
adverse to the Debtors' estates, creditors or equity security
holders.

Raines Feldman can be reached through:

         Hamid R. Rafatjoo, Esq.
         Raines Feldman LLP
         1800 Avenue of the Stars, 12th Floor
         Los Angeles, CA 90067
         Tel: 310.440.4100
         Fax: 310.691.1367
         E-mail: hrafatjoo@raineslaw.com

                      About Penthouse Global

Headquartered in Chatsworth, California, Penthouse Global Media,
Inc. -- http://www.penthouseglobalmedia.com/-- was launched in
February 2016 as an acquisition by veteran entertainment executive,
Kelly Holland.  The Company continues the 50+ year Penthouse brand
legacy.  The focal point of the business includes four main
branches: broadcast, publishing, licensing and digital.  Various
Penthouse TV channels are available in over 100 countries.
Penthouse Magazine was founded in the U.K. in 1965 by Bob Guccione
and brought to the U.S. in 1969.

Penthouse Global Media, Inc. and its affiliates filed Chapter 11
petitions (Bankr. C.D. Cal. Lead Case No. 18-10098) on Jan. 11,
2018.  

In the petitions signed by Kelly Holland, CEO, Penthouse Media
estimated its assets at up to $50,000 and its liabilities at
between $10 million and $50 million.  Penthouse Broadcasting
estimated its assets at between $1 million and $10 million and
liabilities at between $500,000 and $1 million.  Penthouse
Licensing estimated its assets and liabilities at between $1
million and $10 million each.

Judge Martin R. Barash presides over the case.

Michael H. Weiss, Esq., and Laura J. Meltzer, Esq., at Weiss &
Spees, LLP, serve as the Debtors' bankruptcy counsel.  The Debtors
hired Akerman LLP, the Law Offices of Allan B. Gelbard and the Law
Offices of Dermer Behrendt as litigation counsel.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on Jan. 30, 2018.


PETROLIA ENERGY: Plans to Raise Capital for Drilling Programs
-------------------------------------------------------------
From time to time, Petrolia Energy Corporation will meet with
investors regarding a potential investment in the Company and will,
at those meetings, present a powerpoint presentation discussing
company overview.

Petrolia Energy is an oil & gas exploration, production and service
company with producing and prospective offshore assets.

The Company has assets in the United States and Indonesia.
Petrolia was launched in March 2015 (official name change from
Rockdale Resources in September 2016).

The Company's focus for 2018 includes:

   * raising additional capital for drilling programs;

   * raising profile amongst U.S. investors; and

   * uplisting into the NYSE American or the NASDAQ.

A copy of the PowerPoint Presentation is available at:

                    https://is.gd/hqbx12
     
                     About Petrolia Energy

Headquartered in Houston, Texas, Petrolia Energy Corporation,
formerly known as Rockdale Resources Corporation --
http://www.petroliaenergy.com/-- is an oil and gas exploration,
development, and production company.  With operations in Texas,
Oklahoma and New Mexico, the Company focuses on redeveloping
existing oil fields in well-established oil rich regions of the
U.S., employing industry-leading technologies to create added
value.

Petrolia Energy reported a net loss of $1.87 million on $321,000 of
total revenue for the year ended Dec. 31, 2016, compared with a net
loss of $1.85 million on $188,000 of total revenue for the year
ended Dec. 31, 2015.  As of Sept. 30, 2017, Petrolia Energy had
$13.49 million in total assets, $1.89 million in total liabilities
and $11.59 million in total stockholders' equity.

MaloneBailey, LLP, issued a "going concern" qualification on the
consolidated financial statements for the year ended Dec. 31, 2016,
citing that Petrolia Energy has incurred losses from operation
since inception and has a net working capital deficiency.  These
factors raise substantial doubt about the Company's ability to
continue as a going concern.


PETROQUEST ENERGY: Lowers Net Loss to $11.8 Million in 2017
-----------------------------------------------------------
Petroquest Energy, Inc., filed with the Securities and Exchange
Commission its annual report on Form 10-K reporting a net loss
available to common stockholders of $11.77 million on $108.28
million of oil and gas revenues for the year ended Dec. 31, 2017,
compared to a net loss available to common stockholders of $96.24
million on $66.66 million of oil and gas sales for the year ended
Dec. 31, 2016.

As of Dec. 31, 2017, Petroquest Energy had $164.29 million in total
assets, $413.23 million in total liabilities and a $248.93 million
total stockholders' deficit.

At Dec. 31, 2017 the Company had a working capital deficit of $5.9
million compared to a working capital deficit of $37.8 million at
Dec. 31, 2016.  The increase in the Company's working capital is
primarily due to the redemption on March 31, 2017 of its remaining
2017 Notes.  Additionally, the Company's working capital was
positively impacted by the reclassification to Current Assets of
the $8.3 million of cash collateral provided to support the surety
bonds that secure its offshore decommissioning obligations that the
Company expects to receive during 2018, as a result of the sale of
its Gulf of Mexico assets in January 2018.

Net cash flow provided by (used in) operations increased from
$(56.6) million during the year ended Dec. 31, 2016 to $44.2
million during the 2017 period.  The increase in operating cash
flow during 2017 as compared to 2016 was primarily attributable to
increases in oil and gas revenues as well as the timing of payment
of payables based on operational activity.  The Company's operating
cash flow during 2018 is expected to be negatively impacted by
higher cash interest expense related to our 2021 PIK Notes.

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

                       https://is.gd/3Wr46p

                         About Petroquest

Lafayette, La.-based PetroQuest Energy, Inc. --
http://www.petroquest.com/-- is an independent energy company
engaged in the exploration, development, acquisition and production
of oil and natural gas reserves in Texas and Louisiana.
PetroQuest's common stock trades on the New York Stock Exchange
under the ticker PQ.

                          *     *     *

In June 2017, Moody's Investors Service withdrew all assigned
ratings for PetroQuest Energy, including the 'Caa3' Corporate
Family Rating, following the elimination of all of its rated debt.

In December 2017, S&P Global Ratings raised its corporate credit
rating on PetroQuest Energy to 'CCC+' from 'CCC'.  The rating
outlook is negative.  "The upgrade reflects our assessment that
PetroQuest is likely to generate sufficient cash flow and, along
with continued access to its multidraw term loan, have sufficient
liquidity to meet cash interest requirements through 2018.  The
company has the option to make PIK interest payments on its
second-lien senior secured PIK notes through August 2018 at 1% cash
interest and 9% PIK.


PHILADELPHIA HAITIAN: Taps Lewis & Monroe as Legal Counsel
----------------------------------------------------------
Philadelphia Haitian Baptist Church of Orlando, Inc., seeks
approval from the U.S. Bankruptcy Court for the Middle District of
Florida to hire Lewis & Monroe, PLLC, as its legal counsel.

The firm will advise the Debtor concerning the operation of its
business in compliance with the Bankruptcy Code; assist in the
formulation of a plan of reorganization; and provide other legal
services related to its Chapter 11 case.

Prior to the petition date, the Debtor paid the firm an advance fee
of $25,000, of which $1,717 was used to pay the filing fee and
$2,760 for its pre-bankruptcy services.

Cynthia Lewis, Esq., at Lewis & Monroe, disclosed in a court filing
that her firm does not represent any creditor or any party adverse
or potentially adverse to the Debtor and its estate.

Lewis & Monroe can be reached through:

     Cynthia E. Lewis, Esq.
     Lewis & Monroe, PLLC
     P.O. Box 540163
     Orlando, FL 32854-0163
     Tel: (407) 872-7447
     Fax: (407) 872-7491
     E-mail: clewis@jamesmonroepa.com

                About Philadelphia Haitian Baptist
                      Church of Orlando Inc.

Philadelphia Haitian Baptist Church of Orlando, Inc., is a
privately-held company in Orlando, Florida categorized under the
religious organizations industry.

Philadelphia Haitian Baptist Church of Orlando sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
18-01091) on Feb. 28, 2018.  It first sought bankruptcy protection
on (Bankr. Md. Fla. Case No. 14-06667) on June 6, 2014.

In its petition signed by Jean-Caroll Bernadin, pastor and
president, the Debtor disclosed $5.25 million in assets and $4
million in liabilities as of the bankruptcy filing on Feb. 28,
2018.  

Judge Cynthia C. Jackson presides over the case.


PROFLO INDUSTRIES: Taps Coward Pinski as Accountant
---------------------------------------------------
ProFlo Industries, LLC, seeks approval from the U.S. Bankruptcy
Court for the Northern District of Ohio to hire Coward, Pinski &
Associates, LLC, as its accountant.

Coward will assist the Debtor in the preparation and filing of its
financial statements and will provide tax-related services for an
hourly fee of $150.  Meanwhile, the firm will charge $100 per hour
for accounting services.    

Gregory Coward, the accountant who will be providing the services,
is a "disinterested person" as defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Gregory E. Coward
     Coward, Pinski & Associates, LLC
     101 West Sandusky St., Suite 200
     Findlay, OH 45840
     Phone: 419-425-0163
     Fax: 419-425-0526
     Email: gcoward@woh.rr.com

                      About ProFlo Industries

Headquartered in Alvada, Ohio, ProFlo Industries, LLC, is an Ohio
Limited Liability Company engaged in the airline refueling
business.  The principal customers of the business are
multi-national companies providing goods, services and advice in
the global aviation industry.  ProFlo consists of one shareholder:
Terry N. Bosserman who owns 100% of the shares.

ProFlo Industries filed for Chapter 11 bankruptcy protection
(Bankr. N.D. Ohio Case No. 17-33184) on Oct. 8, 2017.  In the
petition signed by Terry N. Bosserman, president, the Debtor
estimated less than $1 million in assets and less than $500,000 in
liabilities.  The Debtor is represented by Patricia A. Kovacs,
Esq.

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


QUALITY CARE: Swings to $443.5M Comprehensive Loss in 2017
----------------------------------------------------------
Quality Care Properties, Inc., filed with the Securities and
Exchange Commission its annual report on Form 10-K reporting a net
loss and comprehensive loss of $443.46 million on $318.49 million
of total revenues for the year ended Dec. 31, 2017, compared to net
income and comprehensive income of $81.14 million on $471.17
million of total revenues for the year ended Dec. 31, 2016.

Total revenues decreased by $152.7 million to $318.5 million for
the year ended Dec. 31, 2017 primarily due to a $161.2 million
aggregate net reduction/deferral/underpayment of rent due under the
Master Lease for the 2017 period.  This decrease was partially
offset by a net $8.5 million increase primarily from rent
escalations under the Master Lease, net of reductions related to
the sale of 28 non-strategic properties and one additional property
during 2017 and 2016.

Depreciation and amortization expense decreased by $33.9 million to
$131.6 million for the year ended Dec. 31, 2017 primarily due to
reductions related to depreciable assets with estimated useful
lives of five years becoming fully depreciated in the first quarter
of 2016 and reductions related to lower depreciable bases of
properties that were impaired during the fourth quarter of 2016 and
the second and third quarters of 2017.

Operating expenses decreased by $1.3 million to $2.4 million for
the year ended Dec. 31, 2017 primarily due to certain asset
management costs no longer being allocated to operating expenses
after the Spin-Off, which was completed on Oct. 31, 2016.

General and administrative expenses increased by $5.1 million to
$27.2 million for the year ended Dec. 31, 2017 primarily due to
additional compensation-related and other costs being incurred by
the Company on a stand-alone basis after the Spin-Off, which was
completed on Oct. 31, 2016.

Restructuring costs of $18.5 million incurred during the year ended
Dec. 31, 2017 consist primarily of legal, advisory and diligence
costs related to the Company's restructuring and workout
discussions with HCR ManorCare, Inc.

Interest expense increased by $115.5 million to $140.5 million for
the year ended Dec. 31, 2017 primarily related to the indebtedness
incurred in connection with the Spin-Off, which was completed on
Oct. 31, 2016.

During the year ended Dec. 31, 2017, the Company recognized
impairment charges totaling $445.7 million related to certain
properties classified as held for use.  

During the year ended Dec. 31, 2017, the Company recognized a gain
of $3.3 million from the sale of seven non-strategic properties.
During the year ended Dec. 31, 2016, the Company recognized a gain
of $10.6 million from the sale of 22 non-strategic properties.

As of Dec. 31, 2017, Quality Care had $4.39 billion in total
assets, $1.79 billion in total liabilities, $1.93 million in
redeemable preferred stock and total equity of $2.59 billion.

HCRMC is the Company's principal operator and lessee, representing
approximately 91% of its total revenues for the year ended Dec. 31,
2017.  HCRMC, along with other post-acute/skilled nursing
operators, has been and continues to be adversely impacted by a
challenging operating environment in the post-acute/skilled nursing
sector, which has put downward pressure on revenues and operating
income.

At Dec. 31, 2017, the Company had 10 employees (including its
executive officers), none of whom was subject to a collective
bargaining agreement.

        The HCRMC Transactions and the HCRMC Bankruptcy

On March 2, 2018, Quality Care entered into a plan sponsor
agreement with HCRMC, HCP Mezzanine Lender, LP, a wholly owned
subsidiary of QCP ("Purchaser"), and certain lessor subsidiaries of
QCP.  The Plan Sponsor Agreement contemplates that, among other
things, pursuant to a prepackaged plan of reorganization of HCRMC
under Chapter 11 of the Bankruptcy Code, the Purchaser will acquire
all of the issued and outstanding capital stock of HCRMC, in
exchange for the discharge under the Prepackaged Plan of all claims
of QCP against HCRMC and its subsidiaries arising under HCRMC's
guaranty of the Master Lease.

On March 4, 2018, as required by the Plan Sponsor Agreement, HCRMC
filed a voluntary petition for reorganization under chapter 11 of
the Bankruptcy Code in the United States Bankruptcy Court for the
District of Delaware.  Under the terms of the Plan Sponsor
Agreement and as contemplated in the Prepackaged Plan, all
creditors of HCRMC other than QCP will be unimpaired.  

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

                      https://is.gd/hr1uMb
  
                        About Quality Care

Quality Care Properties, Inc., headquartered in Bethesda, Maryland
-- http://www.qcpcorp.com/-- was formed in 2016 to hold the HCR
ManorCare portfolio, 28 other healthcare related properties, a
deferred rent obligation due from HCRMC under a master lease and an
equity method investment in HCRMC previously held by HCP, Inc.

                           *    *    *

In December 2017, S&P Global Ratings lowered its corporate credit
rating on Quality Care Properties to 'CCC' from 'B-'.  "The
downgrade reflects our view that QCP has limited covenant cushion
and a heightened probability of breaching its DSC covenant as early
as the first or second quarter of 2018 absent an amendment of its
credit facilities, waiver by the lenders, or possible debt or
company reorganization.

In October 2017, Moody's Investors Service confirmed Quality Care's
ratings, including its 'Caa1' corporate family rating following
QCP's announcement that the REIT's work-out discussions with its
struggling tenant, HCR Manorcare, Inc. (HCR, unrated), are
continuing.


R & S ST. ROSE: Date to File Briefs in BB&T Appeals Case Extended
-----------------------------------------------------------------
District Judge Miranda M. Du approves the stipulation entered into
by the parties in the case captioned BRANCH BANKING AND TRUST
COMPANY, Appellant, v. R & S ST. ROSE LENDERS, LLC, et al.,
Appellees, Case No. 2:17-cv-01251-mmd (D. Nev.) and extends the
deadlines to file appellate briefs:

   a. The opening brief will be due on March 14, 2018;

   b. The answering briefs will be due on April 13, 2018; and

   c. The reply brief will be due April 27, 2018.

This is the first request for an extension made by the parties to
this appeal after the conclusion of the mediation. The parties make
this request in good faith and not for the purpose of delay.

A copy of the Court's Order dated Feb. 22, 2018 is available at
https://is.gd/w7jSOq from Leagle.com.

Branch Banking and Trust Company, Successor in Interest to FDIC as
Receiver of, Appellant, represented by Bryce Alstead  --
balstead@hollandhart.com -- Holland & Hart, LLP, J. Stephen Peek --
speek@hollandhart.com -- Holland & Hart, LLP, Joseph S. Kistler ,
Hutchison & Steffen & Joseph G. Went -- jwent@hollandhart.c om --
Holland & Hart LLP.

R&S St. Rose, LLC, Appellee, represented by Samuel A. Schwartz,
Schwartz Flansburg PLLC.

R&S St. Rose Lenders, LLC, Appellee, represented by Nedda Ghandi --
nedda@ghandilaw.com -- Ghandi Deeter Blackham.

U.S. Trustee, Trustee, represented by U.S. Trustee, Las Vegas.

                 About R & S St. Rose Lenders

Las Vegas, Nevada-based R & S St. Rose Lenders, LLC, filed for
Chapter 11 bankruptcy protection (Bankr. D. Nev. Case No. 11-14973)
on April 4, 2011. Rose Lenders disclosed $12,041,574 in assets and
$24,502,319 in liabilities in its schedules, as amended. Its
primary asset consists of its claim in the scheduled amount of $12
million against R&S St. Rose, LLC.

Affiliate R & S St. Rose, LLC, filed a separate Chapter 11 petition
(Bankr. D. Nev. Case No. 11-14974) on April 4, 2011. According to
its schedules, it disclosed $16,821,500 in total assets and
$48,293,866 in total debts. Its primary asset consists of a fee
simple interest in approximately 38 acres of raw land located in
Henderson, Nevada.

R & S ST Rose Lenders' bankruptcy case is assigned to Judge Mike K.
Nakagawa.

R&S St. Rose Lenders has tapped Nedda Ghandi, Esq., of Ghandi Law
Offices as bankruptcy counsel. The Debtor previously had Larson &
Larson as counsel but the application was opposed by the U.S.
Trustee, prompting the withdrawal.

Commonwealth Land Title Insurance Company is represented by Scott
E. Gizer, Esq., at Early Sullivan Wright Gizer & McRae LLP, in Las
Vegas, Nevada, and Mary C.G. Kaufman, Esq., at Early Sullivan
Wright Gizer & McRae LLP, in Los Angeles, California.

Branch Banking and Trust Company is represented by J. Stephen Peek,
Esq., and Joseph G. Went, Esq., at Holland & Hart LLP, in Las
Vegas, Nevada.


R & S ST. ROSE: Date to File Briefs in CLTIC Appeals Case Extended
------------------------------------------------------------------
District Judge Miranda M. Du approves the stipulation entered into
by the parties in the case captioned COMMONWEALTH LAND TITLE
INSURANCE COMPANY, Appellant, v. R & S ST. ROSE LENDERS, LLC, R & S
ST. ROSE, LLC, R & S INVESTMENT GROUP, BRANCH BANKING AND TRUST
COMPANY, THE CREDITOR GROUP, AND THE US TRUSTEE, Appellees. Case
No. 2:17-cv-01301-mmd (D. Nev.) and orders the following extension
of deadlines to file appellate briefs:

   a. The opening brief will be due on March 14, 2018;

   b. The answering briefs will be due on April 13, 2018; and

   c. The reply brief will be due April 27, 2018.

This is the first request for an extension made by the parties to
this appeal after the conclusion of the mediation. The parties make
this request in good faith and not for the purpose of delay.

A copy of the Court's Order dated Feb. 22. 2018 is available at
https://is.gd/fFvKak from Leagle.com.

R & S St. Rose LLC, Debtor, represented by Samuel A. Schwartz,
Schwartz Flansburg PLLC.

Commonwealth Land Title Insurance Company, Appellant, represented
by Scott E. Gizer -- sgizer@earlysullivan.com -- Early Sullivan
Wright Gizer & McRae LLP.

R&S St. Rose Lenders, LLC, Appellee, represented by Nedda Ghandi --
nedda@ghandilaw.com -- Ghandi Deeter Blackham & David J. Merrill,
David J. Merrill, P.C.

R&S Investment Group, Appellee, represented by Ogonna M. Brown --
OBrown@nevadafirm.com -- Holley, Driggs, Walch, Fine, Wray, Puzey,
& Thompson.

Branch Banking & Trust Company, Appellee, represented by Joseph G.
Went -- jgwent@hollandhart.com -- Holland & Hart LLP.

The Creditor Group, Appellee, represented by Mark Malloy
Weisenmiller, Garman Turner Gordon LLP.

U.S. Trustee, Trustee, represented by U.S. Trustee, Las Vegas.

                 About R & S St. Rose Lenders

Las Vegas, Nevada-based R & S St. Rose Lenders, LLC, filed for
Chapter 11 bankruptcy protection (Bankr. D. Nev. Case No. 11-14973)
on April 4, 2011. Rose Lenders disclosed $12,041,574 in assets and
$24,502,319 in liabilities in its schedules, as amended. Its
primary asset consists of its claim in the scheduled amount of $12
million against R&S St. Rose, LLC.

Affiliate R & S St. Rose, LLC, filed a separate Chapter 11 petition
(Bankr. D. Nev. Case No. 11-14974) on April 4, 2011. According to
its schedules, it disclosed $16,821,500 in total assets and
$48,293,866 in total debts. Its primary asset consists of a fee
simple interest in approximately 38 acres of raw land located in
Henderson, Nevada.

R & S ST Rose Lenders' bankruptcy case is assigned to Judge Mike K.
Nakagawa.

R&S St. Rose Lenders has tapped Nedda Ghandi, Esq., of Ghandi Law
Offices as bankruptcy counsel. The Debtor previously had Larson &
Larson as counsel but the application was opposed by the U.S.
Trustee, prompting the withdrawal.

Commonwealth Land Title Insurance Company is represented by Scott
E. Gizer, Esq., at Early Sullivan Wright Gizer & McRae LLP, in Las
Vegas, Nevada, and Mary C.G. Kaufman, Esq., at Early Sullivan
Wright Gizer & McRae LLP, in Los Angeles, California.

Branch Banking and Trust Company is represented by J. Stephen Peek,
Esq., and Joseph G. Went, Esq., at Holland & Hart LLP, in Las
Vegas, Nevada.


RAND LOGISTICS: Files Form 15 to Halt SEC Reporting Obligations
---------------------------------------------------------------
Rand Logistics, Inc., filed a Form 15 with the Securities and
Exchange Commission to notifying the termination of registration of
its common stock, $0.0001 par value per share, under Section 12(g)
of the Securities Exchange Act of 1934.

On Feb. 28, 2018, the U.S. Bankruptcy Court for the District of
Delaware entered an order confirming the Joint Prepackaged Chapter
11 Plan of Reorganization for the Company and certain of its direct
and indirect subsidiaries.  On March 1, 2018, the effective date of
the Plan occurred and all of the shares of Common Stock issued and
outstanding immediately prior to the effective date of the Plan
were cancelled in accordance with the terms of the Plan.

As a result of the Form 15 filing, Rand Logistics is no longer
obligated to file periodic reports with the SEC.

                     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 $268,948,855 and total consolidated
debt of $258,535,349 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.


ROSSER RESERVE: Taps Winderweedle Haines as Legal Counsel
---------------------------------------------------------
Rosser Reserve, LLC, seeks approval from the U.S. Bankruptcy Court
for the Middle District of Florida to hire Winderweedle, Haines,
Ward & Woodman, P.A., as its legal counsel.

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

Winderweedle will replace the Law Offices of L. William Porter III,
P.A., the firm initially employed by the Debtor as its legal
counsel.

Winderweedle received a retainer in the sum of $15,000 on Feb. 20,
which was funded by the Debtor's member Green Tree Development
Group, LLC.  Green Tree, on behalf of the Debtor, will pay the firm
an additional $20,000 as a retainer by April 5.

The firm has no connection with creditors of the Debtor or any
"party-in-interest," according to court filings  

Winderweedle can be reached through:

     Ryan E. Davis, Esq.
     Winderweedle, Haines, Ward & Woodman, P.A.
     329 Park Avenue, North, 2nd Floor
     P.O. Box 880
     Winter Park, FL 32790-0880
     Phone: (407) 423-4246
     Fax: (407) 645-3728
     E-mail: rdavis@whww.com

                     About Rosser Reserve

Rosser Reserve is the fee simple owner of nine real properties in
Windermere, Florida, valued by the company at $9.83 million.

Rosser Reserve, based in Oakland, Florida, filed a Chapter 11
petition (Bankr. M.D. Fla. Case No. 17-07730) on Dec. 12, 2017.  In
the petition signed by Sue R. Prosser, its managing member, the
Debtor disclosed $9.83 million in assets and $8.20 million in
liabilities.  The Law Offices of L. William Porter III, P.A.,
serves as bankruptcy counsel to the Debtor.  S. Avery Smith, Esq.,
is the Debtor's special real estate counsel.


SAEXPLORATION HOLDINGS: Whitebox Has 44.9% Stake as of March 8
--------------------------------------------------------------
Whitebox Advisors LLC may be deemed to be the beneficial owner of
10,052,865 shares of common stock of SAExploration Holdings, Inc.,
constituting 44.96% of the Shares of the Issuer, based on
14,913,837 shares of Common Stock issued and outstanding as of
March 8, 2018 based on the 8-K filed by the Issuer on March 8,
2018.  WA has the sole power to vote or direct the vote of 0
Shares; has the shared power to vote or direct the vote of
10,052,865 Shares; has the sole power to dispose or direct the
disposition of 0 Shares; and has the shared power to dispose or
direct the disposition of 10,052,865 Shares.

As of March 9, 2018, Whitebox General Partner LLC may be deemed to
be the beneficial owner of 10,052,865 Shares, constituting 44.96%
of the Shares of the Issuer.  WB GP has the sole power to vote or
direct the vote of 0 Shares; has the shared power to vote or direct
the vote of 10,052,865 Shares; has the sole power to dispose or
direct the disposition of 0 Shares; and has the shared power to
dispose or direct the disposition of 10,052,865 Shares.

As of March 9, 2018, Whitebox Multi-Strategy Partners, LP may be
deemed to be the beneficial owner of 6,020,733 Shares, constituting
31.11% of the Shares of the Issuer.  WMP has the sole power to vote
or direct the vote of 0 Shares; has the shared power to vote or
direct the vote of 6,020,733 Shares; has the sole power to dispose
or direct the disposition of 0 Shares; and has the shared power to
dispose or direct the disposition of 6,020,733 Shares.

As of March 9, 2018, Whitebox Credit Partners, LP may be deemed to
be the beneficial owner of 2,004,934 Shares, constituting 12.22% of
the Shares of the Issuer.  WCP has the sole power to vote or direct
the vote of 0 Shares; has the shared power to vote or direct the
vote of 2,004,934 Shares; has the sole power to dispose or direct
the disposition of 0 Shares; and has the shared power to dispose or
direct the disposition of 2,004,934 Shares.

As of March 9, 2018, Whitebox Asymmetric Partners, LP may be deemed
to be the beneficial owner of 1,472,223 Shares, constituting 9.19%
of the Shares of the Issuer.  WAP has the sole power to vote or
direct the vote of 0 Shares; has the shared power to vote or direct
the vote of 1,472,223 Shares; has the sole power to dispose or
direct the disposition of 0 Shares; and has the shared power to
dispose or direct the disposition of 1,472,223 Shares.

On March 5, 2018, an amendment to the Charter which increased the
amount of authorized shares of Common Stock from 55,000,000 to
200,000,000 and authorized the issuance of a number of shares of
Common Stock in an amount up to 92.76% of the outstanding shares of
Common Stock, on a fully diluted basis as of the closing of the
2018 Exchange Offer (approximately 131,292,475 shares) became
effective as a result of the required shareholder approval.

On March 6, 2018, the Issuer issued 4,491,674 shares of Common
Stock and on March 8, 2018, the Issuer issued 14,098,370 series D
warrants with terms identical to those of the Series C Warrants in
connection with a mandatory conversion of the Series B Preferred
Shares.  As a result of the mandatory conversion, the Issuer
converted all outstanding shares of the Series B Preferred Shares
into shares of Common Stock and/or Series D Warrants, upon which
each holder of Series B Preferred Shares received, for each share
of Series B Preferred Shares being converted, a number of shares of
Common Stock and/or a number of Series D Warrants, in aggregate
equal to the conversion rate.  The initial conversion rate for the
Series B Preferred Shares is 21.7378 shares of Common Stock, or, if
a warrant election is made, 21.7378 Series D Warrants (with shares
of Common Stock or Series D Warrants, as applicable, issued in
whole integral multiples, rounded down in lieu of any fractional
shares or warrants, as applicable), per share of Series B Preferred
Shares.  WMP, WCP, WAP and a certain other WA Private Fund, as
holders thereof, elected to receive solely Series D Warrants.

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

                      https://is.gd/UkYErn

                  About SAExploration Holdings

Based in Houston, Texas, SAExploration Holdings, Inc. --
http://www.saexploration.com/-- is an internationally-focused
oilfield services company offering a full range of
vertically-integrated seismic data acquisition and logistical
support services in remote and complex environments throughout
Alaska, Canada, South America, Southeast Asia and West Africa.  

SAExploration reported a net loss attributable to the Company of
$25.03 million for the year ended Dec. 31, 2016, a net loss
attributable to the Company of $9.87 million for the year ended
Dec. 31, 2015, and a net loss attributable to the Company of $41.75
million for the year Dec. 31, 2014.  The Company's balance sheet at
Sept. 30, 2017, showed $158.6 million in total assets, $143.3
million in total liabilities and $15.28 million in total
stockholders' equity.

                          *     *     *

In June 2016, S&P Global Ratings lowered its corporate credit
rating on SAExploration Holdings to 'CC' from 'CCC-'.  At the same
time, S&P lowered the issue-level rating on the company's senior
secured notes to 'CC' from 'CCC-'.  The outlook remains negative.
The downgrade follows SAExploration's announcement that it plans to
launch an exchange offer to existing holders of its 10% senior
secured notes for shares of common equity and a new issue of
second-lien notes.  Following the rating action, S&P withdrew the
corporate credit and issue-level ratings at the company's request.


Moody's Investors Service withdrew SAExploration's 'Caa2' Corporate
Family Rating and other ratings.  Moody's withdrew the rating for
its own business reasons, as reported by the TCR on Sept. 13, 2016.


SAMBILL LLC: Hires Wilkins & Wilkins LLP as Attorney
----------------------------------------------------
Sambill, LLC, seeks authority from the United States Bankruptcy
Court for the Western District of Texas (San Antonio) to hire James
S. Wilkins and Wilkins & Wilkins LLP as attorney.

Services to be rendered by Wilkins are:

     a. prepare and file a petition, schedules, statement of
financial affairs and statement of executory contracts;

     b. attend at all meetings of creditors, hearings, pretrial
conferences, and trials in the case or any litigation arising in
connection with the case, whether in state or federal court;

     c. prepare, file and present to the Court of any pleadings
requesting relief;

     d. prepare, file and present to the Court of a disclosure
statement and plan of arrangement under Chapter 11 of the
Bankruptcy Code;

     e. review of claims made by creditors or interested parties,
preparation and prosecution of any objections to claims as
appropriate; and

     f. prepare and present of final accounting and motion for
final decree closing the bankruptcy case.

Wilkins & Wilkins will be entitled to a fee of $17,500 as a
retainer fee before the commencement of the Chapter 11 case, and
will be used for time and work of attorneys at the rate of $375 an
hour.

James S. Wilkins attests that his firm represents no interest
adverse to the Debtor or the estate in matters upon which they are
to be engaged.

The counsel can be reached through:

         James S. Wilkins, P.C.
         WILLIS & WILKINS, L.L.P.   
         711 Navarro Street, Suite 711
         San Antonio, TX 78205-1711
         Tel: (210) 271-9212
         Fax: (210) 271-9389
         E-mail: jwilkins@stic.net

                      About Sambill, LLC

Sambill, LLC, is a privately held company in Boerne, Texas. Sambill
filed a Chapter 11 petition (Bankr. W.D. Tex. Case No. 18-50345) on
Feb. 17, 2018.  In the petition signed by Sam Bournias, managing
member, the Debtor estimated $1 million to $10 million in both
assets and liabilities.  The case is assigned to the Hon. Craig A.
Gargotta.  James S. Wilkins at Wilkins & Wilkins LLP is the
Debtor's counsel.


SEQUOIA AHWATUKEE: Taps James Portman Webster as Legal Counsel
--------------------------------------------------------------
Sequoia Ahwatukee Investments, LLC, received approval from the U.S.
Bankruptcy Court for the District of Arizona to hire James Portman
Webster Law Office, PLC, as its legal counsel.

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

James Portman Webster, Esq., the attorney who will be handling the
case, charges an hourly fee of $250.  Law clerks and paralegals
charge $125 per hour while the firm's secretary and legal
assistants charge $75 per hour.

The firm has no connection with creditors of the Debtor or any
"party-in-interest," according to court filings.

Webster can be reached through:

     James Portman Webster, Esq.
     James Portman Webster Law Office, PLC
     1845 S. Dobson Road, Suite 201
     Mesa, AZ 85202
     Phone: (480) 464-4667
     Fax: (888) 214-8293
     Email: Jim@JPWLegal.com

               About Sequoia Ahwatukee Investments

Sequoia Ahwatukee Investments, LLC, headquartered in Phoenix,
Arizona, listed its business as single asset real estate (as
defined in 11 U.S.C. Section 101(51B)).  It is a small business
debtor as defined in 11 U.S.C. Section 101(51D).

Sequoia Ahwatukee Investments sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Ariz. Case No. 18-01732) on Feb. 26,
2018.  In its petition signed by Charles Chiu, member, the Debtor
estimated assets of less than $1 million and liabilities of $1
million to $10 million.  Judge Paul Sala presides over the case.


SEVEN STARS: Unit Buys 500,000 DBOT Shares from Shawn Sloves
------------------------------------------------------------
Seven Stars Cloud Group, Inc. has entered into a stock purchase
agreement with Shawn Sloves, China Broadband, Ltd., a wholly-owned
subsidiary of Seven Stars Cloud Group, Inc. (the "Purchaser") and
Delaware Board of Trade Holdings, Inc., pursuant to which Sloves
agreed to sell 500,000 shares of common stock of DBOT to China
Broadband and the Company issued an aggregate of 320,000 shares of
Common Stock of the Company to Sloves.  Sloves agreed to a one-year
lock up period for the shares of common stock of the Company
received by Sloves pursuant to the Sloves Purchase Agreement.

                       About Seven Stars

Seven Stars Cloud Group, Inc., formerly Wecast Network, Inc. --
http://www.sevenstarscloud.com/-- is aiming to become a next
generation Artificial-Intelligent (AI) & Blockchain-Powered,
Fintech company.  By managing and providing an infrastructure and
environment that facilitates the transformation of traditional
financial markets such as commodities, currency and credit into the
asset digitization era, SSC provides asset owners and holders a
seamless method and platform for digital asset securitization and
digital currency tokenization and trading.  The company is
headquartered in Tongzhou District, Beijing, China.  

KPMG Huazhen LLP, in Beijing, China, issued a "going concern"
qualification in its report on the consolidated financial
statements for the year ended Dec. 31, 2016, noting that the
Company incurred recurring losses from operations, has net current
liabilities and an accumulated deficit that raise substantial doubt
about its ability to continue as a going concern.

Webcast reported a net loss of $27.43 million in 2016 following a
net loss of $8.54 million in 2015.  As of Sept. 30, 2017, Seven
Stars had $71.55 million in total assets, $47.76 million in total
liabilities, $1.26 million in convertible redeemable preferred
stock, and $22.53 million in total equity.


SOMERSET ACADEMY: S&P Rates 2018A/B School Revenue Bonds 'BB'
-------------------------------------------------------------
S&P Global Ratings assigned its 'BB' rating and stable outlook to
Nevada Department of Business & Industry's series 2018A and 2018B
(taxable) charter school lease revenue bonds, issued for Somerset
Academy of Las Vegas, and affirmed its 'BB' rating, with a stable
outlook, on the department's existing debt issued for Somerset.

Based on the group-rating methodology, published Nov. 19, 2013, on
RatingsDirect, the rating analysis encompasses the entire Somerset
Academy of Las Vegas organization. The rating reflects S&P Global
Ratings' group credit profile on Somerset Academy and its view that
the four schools obligated to support the bonds are core to the
organization. The obligated group accounts for the majority of
revenue and enrollment of Somerset. Due to the obligated group's
core status, the rating is equal to that on the group credit
profile. The rating applies only to the bonds and not to Somerset
Academy of Las Vegas as an organization.

"We could raise the rating or revise the outlook to positive if
financial metrics were consistently in-line with a higher-rating
category, including lower debt and higher lease-adjusted maximum
annual debt service coverage and cash," said S&P Global Ratings
credit analyst Melissa Brown. "We could lower the rating or revise
the outlook to negative during the one-year outlook period if
management does not meet enrollment projections such that financial
performance were to deteriorate, cash were to decline, and
lease-adjusted maximum annual debt service coverage were to weaken.
In addition, if Somerset were to issue additional debt that
materially impairs financial operations, we could also lower the
rating or revise the outlook to negative."

Based on the application of the group-rating methodology and since
the obligated group is core to the organization, the stable outlook
reflects S&P Global Ratings' expectation that Somerset will likely
maintain its excellent enrollment growth and solid demand, achieve
positive operations, and continue to grow unrestricted reserves.
S&P Global Ratings also expect Somerset Academy will likely
prudently manage its growth so liquidity and lease-adjusted maximum
annual debt service coverage remain at levels the rating service
considers consistent with the rating category.

The department is issuing the series 2018A and 2018B bonds on
parity with the series 2015 bonds. Gross revenue of the North Las
Vegas I, Sky Pointe, Stephanie, and Losee campuses secures the
bonds. State payments made on behalf of the obligated schools are
subject to a monthly intercept for the repayment of debt service.


SPEED VEGAS: Committee Taps Fox Rothschild as Legal Counsel
-----------------------------------------------------------
The official committee of unsecured creditors of Speed Vegas, LLC
seeks approval from the U.S. Bankruptcy Court for the District of
Delaware to hire Fox Rothschild LLP as its legal counsel.

The firm will advise the committee regarding its duties under the
Bankruptcy Code; investigate the Debtor's business operation and
other matters relevant to its Chapter 11 case and the formulation
of a bankruptcy plan; and provide other legal services related to
the Debtor's Chapter 11 case.

The firm's hourly rates are:

     Partners              $265 - $875
     Associates            $220 - $575
     Paraprofessionals     $130 - $400

The attorneys and paralegal who are likely to work on the case and
their hourly rates are:

     Michael Sweet     Partner       $625
     L. John Bird      Associate     $430
     Ian Densmore      Paralegal     $275

Michael Sweet, Esq., a partner at Fox Rothschild, disclosed in a
court filing that his firm is a "disinterested person" as defined
in section 101(14) of the Bankruptcy Code.

Fox Rothschild can be reached through:

     Michael A. Sweet, Esq.
     Fox Rothschild LLP
     345 California Street, Suite 2200
     San Francisco, CA 94104-2670
     Tel: 415.364.5548 / 415.364.5540
     Fax: 415.391.4436
     Email: msweet@foxrothschild.com

                         About Speed Vegas

Speed Vegas, LLC -- https://speedvegas.com/ -- owns a car racing
track in the Las Vegas Valley, Nevada.  Speed Vegas allows guests
to drive sports cars around a custom race track: a 1.5 mile track,
with a half mile straight.  Racers can choose from a multi-million
dollar collection of exotic supercars: Ferrari, Lamborghini,
Porsche, Mercedes and more.

Alleged creditors Phil Fiore, Velocita, LLC, EME Driving, LLC,
Thomas Garcia, Sloan-Speed, LLC, and T-VV, LLC, filed an
involuntary Chapter 11 petition (Bankr. D. Del. Case No. 17-11752)
against Speed Vegas on Aug. 12, 2017.  The petitioning creditors
are represented by Steven K. Kortanek, Esq., at Drinker, Biddle, &
Reath LLP.

On Dec. 15, 2017, the Delaware Court converted the involuntary
bankruptcy petition to a voluntary action.  The Hon. Kevin J. Carey
presides over the case.  

Bielli & Klauder, LLC, is the Debtor's bankruptcy counsel.


SPIRIT AIRLINES: Fitch Affirms BB+ IDR & Alters Outlook to Negative
-------------------------------------------------------------------
Fitch Ratings has affirmed Spirit Airlines Inc.'s Issuer Default
Rating at 'BB+' and revised its Rating Outlook to Negative from
Stable. Fitch has also affirmed its existing ratings on Spirit's
2015-1 and 2017-1 series of EETCs.

The Outlook revision was driven by a stiff competitive environment,
upcoming increases in salaries and wages due to Spirit's recently
ratified pilot contract, and higher-than-expected fuel costs, all
of which will pressure operating margins and cause leverage to
remain elevated at least through 2018 and 2019. Fitch's prior
forecast anticipated that Spirit's credit metrics would weaken, but
the softness in the unit revenue environment and the run-up in fuel
were greater than expected. Therefore some of Spirit's credit
metrics could remain outside a level commensurate with the 'BB+'
rating for longer than previously anticipated. Fitch expects
Spirit's credit metrics to gradually improve over the next several
years. Should that improvement fail to materialize, Fitch may take
a negative rating action.

The 'BB+' rating is supported by Spirit's solid profitability,
healthy liquidity, and low cost structure. Spirit's cost advantage
over its peers remains a significant ratings factor as it provides
the company a meaningful cushion to operate through potential
future economic downturns. The ratings are also supported by an
improving unit revenue environment among U.S. air carriers.

KEY RATING DRIVERS

Weaker Operating Margins: Spirit remains solidly profitable
compared to airline peers, but margin performance deteriorated in
2017, and Fitch does not anticipate any material improvement in the
near term. In 2017 Spirit's EBIT margin was 15.6%, which was 5.5
percentage points lower than 2016 due to the headwinds mentioned
above, along with several one-time items such as disruptions from
hurricanes and pilot work actions. Spirit's margin premium to the
industry has declined over the past two years as it faced unit
revenue pressures of a greater magnitude than its peers. Spirit
remains solidly profitable, but Fitch now anticipates that it may
generate margins that are only in-line with or slightly above the
industry average over the next several years compared to the
meaningful outperformance that it generated in the 2011-2017 time
period. Margin pressures will be due, in part, to Spirit's pilot
contract. Spirit's pilots recently ratified a contract that
includes an average pay hike of 43%. Fitch expects that some of the
additional cost will be offset by pilot work rules that are more
favourable to the company. Nevertheless, the new pilot deal will
present a material headwind.

Mixed Credit Metrics: Spirit's adjusted leverage has increased over
the past year as it has taken on debt to finance aircraft and as
margins have declined. On an adjusted basis (including operating
leases) Fitch calculates Spirit's total adjusted debt/EBITDAR at
4.7x as of 12/31/2017, which is up from 3.7x a year ago. Spirit's
leverage position compared to peers has suffered as leverage
metrics for much of the rest of the industry have improved or
flattened out as fuel prices remain moderate and as some airlines
have paid down debt or purchased aircraft with cash. Leverage was
also temporarily impacted by one-time events in 2017 including
pilot work actions and severe weather events. Absent these events,
Fitch estimates that leverage would have been closer to 4.3x.

Fitch's concerns regarding Spirit's leverage are partially offset
by the company's low cost structure and large cash balance.
Although Fitch generally focuses on gross leverage metrics for
airline companies due to the possibility for cash balances to
decline quickly in stress scenarios, the size of Spirit's cash
balance mitigates some concerns around leverage. As of year-end
Spirit's cash balance totaled 34% of LTM revenue, a level that is
well above most peers. Two-thirds of Spirit's adjusted debt is
comprised of capitalized operating rent expenses. Debt/EBITDA (not
including rent expense) remains modest at 2.7x. Fitch expects that
total adjusted leverage will remain close to 4.5x over the next
year or two depending on competition, profitability and financing
preferences, but will slowly trend lower.

Spirit's coverage metrics are weak compared to some peers because
of the company's heavy use of operating leases. FFO/Fixed charge
coverage as of year-end was 2.2x, which is down from 2.5x a year
ago and remains weak compared to its peer group. Fitch expects
coverage metrics to improve over the next several years due to the
benefits of owning aircraft versus having operating leases.

Unit Revenues to Improve: Fitch expects unit revenues to flatten
out or improve modestly through 2018 based on higher fuel costs and
a generally more positive revenue environment. However, Fitch
expects that a highly competitive operating environment and
material levels of capacity growth from other carriers will likely
keep a lid on material unit revenue growth in the near term.
Spirit's total RASM is likely to remain well below the levels that
the company generated prior to 2015 when unit revenues started to
decline sharply.

Negative FCF: Fitch expects Spirit's free cash to remain negative
for the intermediate term as high capital spending is sustained by
heavy aircraft deliveries in the coming years. Spirit generated
negative FCF of -$353 million in 2017, and Fitch anticipates that
the company's deficit will be in the same range or slightly greater
in 2018 reflecting higher fuel and labor costs in addition to
material spending on aircraft deliveries.

EETC Ratings:
The 'AA' and 'A' ratings on the 2017-1 class AA and class A
certificates along with the 'A' rating on the 2015-1 class A
certificates are primarily based on a significant amount of
overcollateralization and a high quality pool of underlying assets.
Since Fitch's previous reviews of these transactions, asset values,
and the levels of overcollateralization have remained relatively
stable. The 2017-1 transaction is secured by five A321-200s and
seven A320-200s that are scheduled to be delivered between late
2017 and late 2018. The 2015-1 transaction is secured by 12
A321-200s and three A320-200s delivered in 2015 and 2016. Fitch
considers both the A320 and A321 to be high-quality tier 1 assets.

The class B certificate ratings of 'BBB+' for both the 2017-1 and
2015-1 class B certificates are derived by notching up from
Spirit's corporate rating of 'BB+'. The three notch ratings uplift
on the B certificates reflects Fitch's view that the affirmation
factor for this pool of aircraft is high (plus two notches), and
due to the presence of an 18-month liquidity facility (plus one
notch).

DERIVATION SUMMARY

Spirit's 'BB+' rating is supported by its low cost structure and
solid operating margins compared to peers. Operating margins
compare favorably to North American Airlines that Fitch rates in
the 'BBB' category such as Delta Air Lines and Southwest Airlines.
These factors act as an effective buffer against economic downturns
as they allow its ability to operate profitably while offering low
fares. Spirit also maintains a sizeable liquidity balance compared
to its peer set. As of year-end 2017, Spirit had a cash balance
equal to 34% of LTM revenue, which is notably higher than peers
rated in the 'BB' or 'BBB' category. Spirit's liquidity advantage
is offset by its comparatively small base of unencumbered assets.

Spirit's ratings are constrained by its relatively high gross
adjusted leverage compared to peers. Fitch calculates Spirit's
adjusted leverage at 4.7x as of year-end, which is higher than
other 'BB' rated peers such as United (BB, 3.8x) and JetBlue (BB,
2.3x). Unlike the major network carriers (Delta, United, and
American) Spirit has no pension obligations, which partially
offsets its higher gross leverage ratio. (Fitch does not include
pension deficits in total debt.) Free cash flow is also weak
compared to peers rated in the 'BB' category, but this is largely
attributable to Spirit's high rate of growth.

KEY ASSUMPTIONS

Fitch's key assumptions within Fitch rating case for the issuer
include:
-- Capacity growth in the low 20% range in 2018 followed by mid-
    teens growth thereafter;
-- Continued moderate economic growth in the U.S. over the near-
    term, translating into stable demand for air travel;
-- Jet Fuel prices of around $2.15/gallon throughout the forecast

    period;
-- Neutral to slightly positive RASM increase in 2018 followed by

    low growth thereafter.

RATING SENSITIVITIES

Future Developments That May, Individually or Collectively, Lead to
Positive Rating Action

-- Total adjusted debt/EBITDAR falling below 3x on a sustained
    basis;
-- Free cash flow trending towards positive;
-- FFO fixed charge coverage ratio sustained at or above 3x.

Future Developments That May, Individually or Collectively, Lead to
Negative Rating Action
-- Total adjusted debt/EBITDAR sustained at or above 4x;
-- Liquidity as a percentage of LTM revenue falling below 20% on
    a sustained basis;
-- Material weakness in revenue or a sharp uptick in costs
    resulting in EBIT margins sustained below 12%;
-- Difficulties managing planned capacity growth which cause
    Fitch to make material negative revisions to its financial
    projections.

LIQUIDITY

As of Dec. 31, 2017 Spirit had cash and equivalents of $902
million, equal to 34% of LTM revenue. Spirit's financial
flexibility is supported by the absence of significant near-term
debt maturities and lack of pension obligations. The company's
upcoming debt maturities are manageable at less than $130 million
per year. Spirit has also unencumbered some assets including eight
A319s and four spare engines. In 2016 Spirit used cash to acquire
seven A319s, which were formerly under lease agreements, with a
total fair value of $95.7 million.

Spirit's cash equivalents consist of highly liquid money market
funds and $101 million in short-term investments. The company also
maintains two lines of credit totaling $85.1 million. The credit
lines consist of a $33.6 million line related to corporate credit
cards that the company uses for interrupted trip expenses and crew
hotels, among other things, and a $51.5 million line available for
both physical fuel delivery and jet fuel derivatives.  As of
Dec. 31, 2017, the company had drawn $1.7 million on the former and
$24.2 million on the latter. The company also maintains $35 million
in unsecured standby letter of credit facilities. As of Dec. 31,
2017, the company had $17.5 million in outstanding letters of
credit under this facility.

FULL LIST OF RATING ACTIONS

Fitch has affirmed the following ratings:

Spirit Airlines, Inc.
-- Long-Term IDR at 'BB+'.

The Outlook is revised to Negative from Stable.

Spirit Airlines Pass Through Trust Certificates, Series 2017-1
-- Class AA certificates at 'AA';
-- Class A certificates at 'A';
-- Class B certificates at 'BBB+'.

Spirit Airlines Pass Through Trust Certificates, Series 2015-1
-- Class A certificates at 'A';
-- Class B certificates at 'BBB+'.


SUNIVA INC: Hires Ross Lane & Company, LLC as 401(k) Auditor
------------------------------------------------------------
Suniva, Inc., seeks authority from the United States Bankruptcy
Court for the District of Delaware to hire Ross Lane & Company, LLC
as 401(k) auditor.

Service Ross Lane will perform:

     a. audit the Suniva 401(k) Plan for the year ended December
31, 2016 in connection with Suniva's annual reporting obligations
under the Employee Retirement Income Security Act of 1974;

     b. audit supplemental information accompanying the financial
statements, including:

        -- Assets (Held at End of Year) and Assets (Acquired and
Disposed of Within the Year);
        -- Loans or Fixed Income Obligations in Default or
Classified as Uncollectible;  
        -- Leases in Default or Classified as Uncollectable;
        -- Reportable Transactions;
        -- Nonexempt Transactions; and
        -- Delinquent Participant Contributions;

     c. issue a written report  upon completion of the audit of the
401(k) Plan’s financial statements.

Charity E. Monk, partner with Ross Lane & Company, LLC, attests
that Ross Lane is a "disinterested person" within the meaning of
section 101(14) of the Bankruptcy Code, as required by section
327(a) of the Bankruptcy Code, and does not hold or represent any
interest materially adverse to the Debtor’s estate.

Rose Lane's standard hourly rates are:

     Partner                         $300
     Manager                      $175 to $225
     Staff/Senior Accountants     $115 to $175

The auditor can be reached through:

     Charity E. Monk, CPA
     Ross Lane & Company, LLC
     7000 Peachtree Dunwoody Rd
     Building One
     Atlanta, GA 30328
     Phone: (770) 804-8044
     Fax: 404-921-9149
     E-mail: cem@ross-lane.com

                       About Suniva, Inc.

Founded in 2007 by Dr. Ajeet Rohatgi, Suniva, Inc. --
http://www.suniva.com/-- is a manufacturer of PV solar cells with
manufacturing facilities at its metro-Atlanta, Georgia headquarters
as well as in Saginaw, Michigan.

Impacted by Chinese manufacturers who are able to flood the U.S.
market for solar cells and modules with cheap imports, Suniva,
Inc., filed a voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Case No. 17-10837) on April 7,
2017.  Suniva estimated $10 million to $50 million in assets and
$100 million to $500 million in debt.

The Hon. Kevin Gross is the case judge.

Kilpatrick, Townsend & Stockton LLP is serving as general counsel
to the Debtor. Potter Anderson & Corroon LLP is serving as Delaware
counsel, with the engagement led by Stephen R. McNeill, Jeremy
William Ryan.  Garden City Group, LLC, is the claims and noticing
agent.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on April 27,
2017, appointed five creditors of Suniva, Inc., to serve on the
official committee of unsecured creditors.  The Committee tapped
Seward & Kissel LLP as counsel, Morris, Nichols, Arsht & Tunnell
LLP as co-counsel, and Emerald Capital Advisors as financial
advisors.


SUNSHINE SEATTLE: Chef Lu Buying Seattle Restaurant for $177K
-------------------------------------------------------------
Sunshine Seattle Enterprises, LLC, asks the U.S. Bankruptcy Court
for the Western District of Washington to authorize the sale of its
restaurant, Henry's Taiwan Restaurant, located at 4106 Brooklyn
Avenue, Suite 102B, in the University District of Seattle,
Washington to Chef Ku, LLC for the sum equal to the amount
necessary to pay all creditors in full with interest at the federal
rate in the approximate amount of $176,899 (which includes the
interest paid over time).

A hearing on the Motion is set for March 23, 2018 at 9:30 a.m.  The
objection deadline is March 16, 2018.  The final hearing is set for
March 30, 2018 at 9:30 a.m.  The reply deadline is March 23, 2018.

In 2013, the Debtor was formed, and it opened and operated the
present location of Henry's Taiwan Kitchen in the University
District.  Another location was opened around the same time at
Arizona State University in Tempe.  That location was operated by a
different entity and has since closed.

Unfortunately, a few years into operation of the University
District restaurant, a dispute arose between the two individual
owners of the Debtor.  The Debtor is owned by Henry's Taiwan
Restaurant Group, LLC.  That company is in turn owned 50% by 15W
Kitchen, LLC, and 50% by JZX118, LLC.  15W Kitchen is owned 100% by
Henry Ku.  JZX118 is owned 100% by Xuanxuan Cao, although it is her
son, Zaozao "Jonathan" Zhang, who was actually participating in the
operation of the restaurant (through a power of attorney that he
holds for his mother as the other nominal owner).  The dispute in
management between Mr. Zhang and Mr. Ku appears to have intensified
toward the end of 2016 and into 2017.

A review of the 2016 partnership tax return of Henry's Taiwan
Restaurant Group, LLC, indicates a healthy business which generated
that year $136,250 in net income after expenses.  However,
excessive draws by the individual owners of $212,311 crippled the
business and depleted the cash reserves that had previously
existed, reducing them from a starting balance of $56,919 at the
beginning of 2016, to a mere $7,376 by the end of 2016.  These
withdrawals by the owners resulted in the company falling behind on
bills, necessitating the filing of the involuntary Chapter 11
petition.

The Debtor believes these excessive draws violated R.C.W.
25.15.231(2), which if true, would make the equity holders
personally liable to creditors of the debtor under R.C.W.
25.15.236.  The LLC presumably holds claims against both Henry Ku
and Jonathan Zhang to the extent that they received distributions
ahead of unpaid creditors.

The current lease would have expired on Feb. 28, 2018, but the
current manager, Henry Ku, obtained a one-month extension of that
lease.  Jonathan Zhang previously indicated in July, 2017 that he
was unwilling to personally guarantee a renewal of the lease.  Both
owners of the business had to personally guarantee the current
lease.  Without both guarantees, the Debtor will not be able to
renew the current lease.  

Henry Ku, however, has indicated a desire and willingness to
operate the restaurant, but only if it's done through a new entity
without any ownership involvement with his former co-owner Jonathan
Zhang.  The landlord has indicated he is willing to lease the
current premises to Henry Ku under 10-year lease term, based on his
personal guarantee of a new lease.

Henry Ku's company Chef Ku, proposes to purchase the Debtor's
business for the sum equal to the amount necessary to pay all
creditors in full with interest at the federal rate, which Debtor
estimates totals approximately $176,899 (which includes the
interest paid over time).  The proposed purchase price would not
generate any funds for the equity holders.

The breakdown for this estimated purchase price is set forth as
follows: (i) Henry Ku, secured claim (UCC filing) - $31,000; (ii)
IRS payroll taxes for 2017 - $11,767; (iii) WA State Department of
Revenue sales taxes for 2017 - $8,055; (iv) Wells and Jarvis, P.S.
estimated attorney fees - $25,000; (v) US Trustee statutory
quarterly fees - $4,875; (vi) Unpaid post-petition operating
expenses - $53,202; and (vii) General unsecured claims - $43,000.

The total purchase price referenced would be paid by the Buyer from
proceeds of the continuing restaurant operations, in the form of
monthly payments to creditors of the Debtor over a five-year
period.  Those payments would be distributed among the various
classes of claims in a manner consistent with the Bankruptcy
Code’s priority structure.  The monthly plan payments are a down
payment of $10,000 and monthly payments of $2,707 over 5 years for
a total payment of $172,395.  The Debtor will file a small business
plan and a disclosure statement which spell out these proposed
payments in more detail.

However, should the proposed plan payments be insufficient to fully
fund the Debtor's confirmed plan, monthly payments of $2,707 will
continue until all obligations under the Debtor's confirmed plan
are satisfied.  The Motion will be set for hearing on March 23,
2018, so that the sale might be approved prior to the end of the
Debtor's lease on March 30, 2018.  If the sale is approved, the
closing will occur before the end of the Debtor's lease on March
30, 2018.  The Debtor's Plan and Disclosure Statement will be noted
for plan approval on April 13, 2018, or such earlier date as might
be specifically set.

The assets that are proposed to be transferred to the buyer as part
of the sale: (i) monies in the Debtor's bank account as of closing
$43,000 (based on the original Schedule B); (ii) rent deposit with
landlord - $5,891; (iii) accounts receivable - $2,500; (iv) food
inventory - $1,000; (v) kitchen equipment - $4,000; (vi) cash
register - $1,000; and (vii) business' good will, phone number,
website, existing advertising (the balance of the purchase price).
The recipes of Henry Ku do not belong to the Debtor and would
therefore not be part of any sale of the business.

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

    http://bankrupt.com/misc/Sunshine_Seattle_72_Sales.pdf

                About Sunshine Seattle Enterprises

Sunshine Seattle Enterprises, LLC, operates a Taiwanese restaurant
in Seattle's University District called Henry's Taiwan Kitchen.  It
leases the space in which it operates.  Henry Kuo-Chiang Ku, 100%
owner and managing member of 15W Kitchen, LLC, manages the
restaurant.

An involuntary Chapter 11 petition (Bankr. W.D. Wash. Case No.
17-14983) was filed against Sunshine Seattle Enterprises on Nov.
14, 2017, by its creditor Henry Kuo-Chiang Ku.  Larry B. Feinstein,
Esq., at Vortman & Feinstein, is the creditor's bankruptcy counsel.


The Hon. Timothy W. Dore, the case judge, on Dec. 13, 2017, entered
for relief against Sunshine Seattle under Chapter 11 of the U.S.
Bankruptcy Code.  The order for relief was entered after no
responses to the involuntary petition were filed.

Jeffrey B. Wells, Esq. and Emily Jarvis, Esq., at Wells and Jarvis,
P.S., serve as the Debtor's bankruptcy counsel.


TEREX CORP: S&P Alters Outlook to Stable & Affirms 'BB' CCR
-----------------------------------------------------------
Westport, Conn.-based lifting and material handling equipment
manufacturer Terex Corp.'s operating results have improved as the
decline in its sales slowed and its margins expanded in 2017.

S&P Global Ratings revised its outlook on Terex Corp. to stable
from negative and affirmed its 'BB' corporate credit rating on the
company.

S&P said, "At the same time, we affirmed our 'BBB-' issue-level
rating on the company's senior secured credit facilities and our
'BB' issue-level rating on its unsecured notes. The '1' recovery
rating on the senior secured credit facilities remains unchanged,
indicating our expectation for very high (90%-100%; rounded
estimate: 100%) recovery in the event of a default. The '4'
recovery rating on the unsecured notes also remains unchanged,
indicating our expectation for average recovery (30%-40%; rounded
estimate: 40%) in the event of a payment default.

"The outlook revision reflects our belief that improving conditions
in the company's end markets combined with benefits from
management's rationalization initiatives will support revenue
growth in the mid-to-high single digit percent area and modest
margin expansion. Specifically, we expect that these factors will
cause the company's S&P Global adjusted debt-to-EBITDA metric to
decline to the 3.0x-3.5x range by the end of 2018.

"The stable outlook on Terex reflects our expectation that
improving demand across the company's three business segments,
strong backlog growth, and modest margin improvement will enable it
to maintain a debt-to-EBTIDA leverage metric of less than 4x over
the next 12 months. The stable outlook also incorporates our belief
that the company will partially mitigate increases in its raw
material costs by passing on modest surcharges to its customers.

"We could lower our ratings on Terex if its leverage increases
above 4.0x debt-to-EBITDA and we expect it to remain at this level.
This would most likely be caused by a much higher-than-expected
increase in the company's raw material costs due to the recently
imposed U.S. tariffs on steel, particularly if Terex is unable to
pass along a meaningful amount of those increase to its customers.

"While we view an upgrade as unlikely over the next year given
Terex's still compressed profit margins and our expectation for
increased raw material costs, we could raise our ratings on the
company if it reduces its leverage below 3x."


TGP HOLDINGS: S&P Rates New $391.4MM First-Lien Debt 'B-'
---------------------------------------------------------
S&P Global Ratings assigned its 'B-' issue-level rating and '3'
recovery rating to the proposed $391.4 million first-lien debt of
Salt Lake City-based TGP Holdings III LLC (TGP; B-/Positive/--),
parent of Traeger Pellet Grills. The facility consists of a $50
million revolving credit facility (RCF) maturing in 2022, $301.4
million first-lien term loan maturing in 2024, and $40 million
delayed-draw term loan that will be fungible with the first-lien
term loan. The recovery rating of '3' reflects S&P's expectation of
meaningful recovery (50%-70%; rounded estimate: 60%) in the event
of a payment default.

The 'CCC' issue rating and '6' recovery rating on the company's
$115 million second-lien term loan maturing in 2025 are unchanged.
The '6' recovery rating indicates S&P's expectation of negligible
recovery (0-10%; rounded estimate: 0%) in the event of a payment
default. Pro forma the transaction, S&P estimates TGP will have
roughly $461 million of reported debt outstanding.

The proceeds from the refinanced facility will be used to pay down
the current first-lien facility and fund an earn-out associated
with the LBO.

S&P's 'B-' rating on TGP reflects its view of the company's narrow
product scope, geographic and regional concentrations,
participation in the smaller wood pellet grill category, and the
highly discretionary nature of its products.

RATINGS LIST

  TGP Holdings III LLC                         
    Corporate Credit Rating                    B-/Positive/--
   
  New Rating

  TGP Holdings III LLC
   Senior Secured
    $50 mil revolver due 2022                  B-
     Recovery Rating                           3(60%)
    $341.363 mil 1st-lien term loan due 2024   B-
     Recovery Rating                           3(60%)


THIRUSELVAM SAKTHIVEIL: Ariz. Ct. Affirms Order Appointing Receiver
-------------------------------------------------------------------
In the appeals case captioned CAPITAL FUND II LLC,
Plaintiff/Appellee, v. THIRUSELVAM SAKTHIVEIL, Defendant/Appellant,
AVANT GARDE RESIDENTIAL MANAGEMENT SERVICES LLC, Receiver/Appellee,
No. 1 CA-CV 17-0228 (Ariz. App.), Sakthiveil appeals the superior
court's appointment of a receiver and the denial of his motions to
dissolve the receivership and to set aside trustee's sales of real
property securing debts on which he had defaulted. The Arizona
Court of Appeals affirms the orders.

Sakthiveil argues the superior court erred in appointing the
receiver and by denying his subsequent motion to dissolve the
receivership.

Under section 12-1241, the superior court may appoint a receiver
when it determines "that the property or the rights of the parties
need protection." Here, Sakthiveil stipulated through counsel to an
order in which the court found "that no other adequate remedy
exists for the protection and preservation of [Capital Fund's]
rights with respect to the property." The record supports this
finding. Sakthiveil does not dispute that he had defaulted on the
loans, and, according to a declaration by a Capital Fund officer,
several of the properties were in disrepair, with exposed
electrical wiring and broken windows. Because such conditions
adversely affected the value of the properties, the court did not
abuse its discretion in appointing a receiver to manage the
properties until the trustee's sales.

Sakthiveil also contends the superior court erred by denying his
motion to dissolve the receivership because the receiver failed to
collect rents, evict tenants in arrears or properly manage the
properties. He presented the superior court no evidence to support
that contention, however, and his assertions are not borne out by
the record. The "February 2016 Cash Collateral Report" that
Sakthiveil filed with the bankruptcy court shows the properties
made a net income of $931 that month under Sakthiveil's management.
The receiver showed a net income of $3,679 in May 2016 -- the first
month of the receivership -- $5,030 in June 2016, and $3,408 in
July -- the month of the trustee's sales. Moreover, Sakthiveil
offered no evidence that the receiver acted outside the scope of
the appointment order, which allowed it, inter alia, to enter the
premises, collect rents, negotiate leases and market the
properties. Nor did Sakthiveil offer evidence to support his
assertion that any of the properties deteriorated due to action or
inaction by the receiver.

Finally, although Sakthiveil suggests the superior court should
have dissolved the receivership on the basis that the receiver did
not send him monthly accounting, it is not clear that any monthly
accounting would have been due during the short period between the
date the court appointed the receiver and the date Sakthiveil moved
to dissolve the receivership.

A full-text copy of the Court's Memorandum Decision dated Feb. 22,
2018 is available at https://is.gd/TDaSud from Leagle.com.

Gammage & Burnham, PLC, Phoenix, By Kevin J. Blakley --
kblakley@gblaw.com -- Gregory J. Gnepper -- ggnepper@gblaw.com --
Counsel for Plaintiff/Appellee.

Thiruselvam Sakthiveil, Phoenix, Defendant/Appellant.

Law Offices of David L. Knapper, Phoenix, By David L. Knapper,
Counsel for Receiver/Appellee.

Thiruselvam Sakthiveil filed for chapter 11 bankruptcy protection
(Bankr. D. Ariz. Case No. 15-12978) on Oct. 9, 2015.


TITAN ENERGY: Lenders Extend Default Waiver Until March 16
----------------------------------------------------------
Titan Energy, LLC, its subsidiary, Titan Energy Operating, LLC, as
borrower, and certain subsidiary guarantors entered into the Second
Amendment to the Limited Waiver Agreement with respect to the
Company's Third Amended and Restated Credit Agreement, as amended,
with Wells Fargo Bank, National Association, as administrative
agent, and the lenders.  The Amendment has an effective date of
March 1, 2018.  Pursuant to the Amendment, the lenders agreed to
extend the length of the waiver from Feb. 15, 2018 to March 16,
2018.

The Borrower, the Parent, the Administrative Agent and certain
Lenders have entered into that certain Limited Waiver Agreement
dated as of Dec. 8, 2017, pursuant to which the Lenders have waived
certain Defaults and Events of Default that exist under the Credit
Agreement and the other Loan Documents.

A full-text copy of the Second Amendment to Limited Waiver
Agreement is available for free at https://is.gd/d9W1te

In connection with, and as a condition to, the effectiveness of the
Amendment, the lenders under the Company's second lien credit
facility agreed to extend the standstill period under the
intercreditor agreement (during which the lenders under the Second
Lien Facility are prevented from pursuing remedies against the
collateral securing the Company's obligations under the Second Lien
Facility) until April 6, 2018.

                       About Titan Energy

Pittsburgh, Pennsylvania-based Titan Energy, LLC is an independent
developer and producer of natural gas, crude oil and NGLs, with
operations in basins across the United States with a focus on the
horizontal development of resource potential from the Eagle Ford
Shale in South Texas.  The Company is a sponsor and manager of
Drilling Partnerships in which the Company co-invest, to finance a
portion of its natural gas, crude oil and natural gas liquids
production activities.  Titan Energy is the Successor to the
business and operations of ARP, a Delaware limited partnership
organized in 2012.

For the period from Sept. 1 through Dec. 31, 2016, Titan Energy
reported a net loss of $33.31 million.  For the period from Jan. 1,
2016, through Aug. 31, 2016, the Company reported a net loss of
$177.4 million.

Grant Thornton LLP, in Cleveland, Ohio, issued a "going concern"
qualification in its report on the consolidated financial
statements for the year ended Dec. 31, 2016, citing that the
Company does not have sufficient liquidity to repay all of its
current debt obligations.  The Company's business plan for 2017
contemplates asset sales, obtaining additional working capital, and
the refinancing or restructuring of its credit agreements to
long-term arrangements, or other modifications to its capital
structure.  The Company's ability to achieve the foregoing elements
of its business plan, which may be necessary to permit the
realization of assets and satisfaction of liabilities in the
ordinary course of business, is uncertain and raises substantial
doubt about its ability to continue as a going concern.

As of Sept. 30, 2017, Titan Energy had $605.4 million in total
assets, $605.5 million in total liabilities and a $61,000 total
members' deficit.


TOW YARD: Proposes an Auction of Equipment by Key Auctioneers
-------------------------------------------------------------
Tow Yard Brewing, LLC, asks the U.S. Bankruptcy Court for the
Southern District of Indiana to authorize the sale auction of all
of its brewing and restaurant equipment assets located at 501 S
Madison Ave., Indianapolis, Indiana, free and clear of any
interests, liens, claims and encumbrances.

The Debtor owns and operates a brewery and restaurant in downtown
Indianapolis.  It filed the case in order to forestall eviction
from the premises in which it operates by its landlord.  The Debtor
has determined after substantial negotiations with its landlord
that there is no viable way to continue to occupy the premises and
otherwise cannot continue to operate without such premises.

BMO Harris Bank is the secured creditor having a blanket lien
behind purchase money financiers on the Equipment to secure a claim
of approximately $240,000.  As of the Petition Date, there was one
purchase money secured creditor having a claim of approximately
$2,500, meaning almost all of the proceeds from the sale proposed
herein will go to satisfy the BMO claim.

The Debtor does not have the capital to make its operation a
profitable enterprise that will generate money for the bankruptcy
estate.  As a result, it believes that an orderly liquidation of
the Equipment will benefit both the Debtor and the bankruptcy
estate.

The Debtor filed its Application to Employ Auctioneer
contemporaneously with the filing of the Motion wherein it
requested authority to employ Key Auctioneers, 5520 S Harding St,
Indianapolis, Indiana to sell the Equipment by open outcry auction
to be held on April 9, 2018.  The auction will be conducted
pursuant to the proposed bid procedures.

The Bidding Procedures are:

     a. Conduct of Auction; Sale of Property; Open Outcry Auction:
The Equipment will be sold at public open outcry auction, free and
clear of liens and encumbrances on April 9, 2018.  Bidders may also
bid online at www.keyauctioneers.com or through the Key Auctioneers
mobile app, available for both iOS and Android mobile operating
system.  The property will be sold on an "as is, where is" basis
with no representations or warranties of any kind other than a
warranty of title.  Payment must be received in full on the day of
the auction.  Acceptable payment methods will be cash, credit card
(MVD & AMEX), check with an accompanying Bank Letter of Guarantee
of Funds, ACH or wire transfer.  They will charge the purchasers
on-site a 15% Buyer's Premium and online purchasers an 18% Buyer's
Premium.  The Purchasers will be required to remove their purchases
during Key's open removal times or by appointment. The Purchasers
must have their purchases removed on or before April 14, 2018,
otherwise their purchases will be considered abandoned.  For
additional information, contact Key Auctioneers at (317)353-1100 or
info@keyauctioneers.com.

     b. Credit Bidding: The Debtor, BMO Harris Bank and Key agree
that secured creditors having an Allowed Secured Claim entitled to
priority over other secured creditors will be allowed to credit bid
their claim.  By separate motion the Debtor has filed his Motion
for Bar Date seeking to establish a deadline for creditors to
obtain an Allowed Secured Claim for purposes of credit bidding in
the sale.

     c. Bidding Procedure: All bidders must pre-register with the
auctioneer in order to bid.  The successful high bidder will be
required to pay the bid amount at the close of bidding.

The Equipment will be marketed by Key in order to obtain the best
possible price.  As Key will be accepting bids from all interested
parties, the market will set the price for the Equipment, and the
purchaser will not receive a windfall.  In the event that there are
not sufficient net proceeds from the sale to pay sale expenses, the
Debtor proposes to surcharge each secured creditor a pro rata
portion of those expenses based on the value of each item of
collateral sold.  In any case, Key will be authorized to deduct its
approved expenses and commission from the sale proceeds before
distribution is made to secured creditors.

Key will be in control of the proceeds of the sale and therefore
requires a bond to protect the estate from loss.  The Debtor asks
that the Court sets the amount of the bond based on the most
relevant estimation of the risk to the estate in this context.
There is no personally identifiable information in or on the sale
assets that requires disclosure under local rule B-6004-4 (5).

The Debtor asks authority to establish bidding procedures proposed
that will allow it to implement the authority granted under the
Sale Motion.  While these bid procedures contemplate a traditional
open outcry auction, the Debtor and its landlord have agreed that
the Debtor may continue its going concern business until March 15,
2018, at which time the Debtor has agreed to cease its business
operations.  Key will continue to market the Equipment as part of a
going concern until the open outcry auction date of April 9, 2018.
If no such buyer is procured by then, the open outcry auction will
proceed as described.

The Debtor proposes to serve notice of the Bid Procedures, the Sale
Motion, and the hearing on the Sale Motion on all requisite parties
in interest and, subject to the Court granting the Motion, will
serve the Bid Procedures on all such parties and on all parties or
entities that the Debtor identifies as possibly having an interest
in submitting a bid to acquire the Equipment.

The Debtor asks the Court to waive the 14-day waiting period under
Bankruptcy Rule 6004(h).

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

            http://bankrupt.com/misc/Tow_Yard_33_Sales.pdf

                     About Tow Yard Brewing

Tow Yard Brewing, LLC, owns and operates a brewery and restaurant
in downtown Indianapolis.  It commenced a Chapter 11 case in order
to forestall eviction from the premises in which it operates by its
landlord.  It has determined after substantial negotiations with
its landlord that there is no viable way to continue to occupy the
premises and otherwise cannot continue to operate without such
premises.  BMO Harris Bank is the secured creditor having a blanket
lien behind purchase money financiers on the Equipment to secure a
claim of $240,000.

Tow Yard Brewing sought Chapter 11 protection (Bankr. S.D. Ind.
Case No. 18-00260) on Jan. 17, 2018.  In the petition signed by
Shawn Cannon, manager, the Debtor estimated assets of up to $50,000
and debt of $100,001 to $500,000.  The Debtor tapped KC Cohen,
Esq., at KC Cohen, Lawyer, PC, as counsel.




TOWERSTREAM CORP: Lenders Waive Going Concern Covenant
------------------------------------------------------
Effective February 28, 2018, Towerstream Corporation and its
subsidiaries Hetnets Tower Corporation, Omega Communications
Corporation, Alpha Communications Corporation and Towerstream
Houston, Inc. entered into an amended and restated Forbearance to
Loan Agreement with Melody Business Finance LLC and the majority
lenders under the loan agreement entered into on October 16, 2014
by and among the Company, certain of its subsidiaries, Melody and
the lenders party thereto.

Pursuant to the Amended and Restated Agreement, Melody and the
majority lenders waived the Company's requirement under Section
6.1(a)(i) of the Loan Agreement to deliver to Melody an auditor's
report without a "going concern" qualification in connection with
the Company's Annual Report on Form 10-K for the fiscal year ended
December 31, 2017. The Amended and Restated Agreement amends and
restates the forbearance agreement by and between the Company and
Melody originally effective January 26, 2018, and described in the
Company's Current Report on Form 8-K filed on February 1, 2018.

The terms of the Original Forbearance Agreement remain unchanged.

                      About Towerstream

Towerstream Corporation (OTCQB:TWERD) --
http://www.towerstream.com/-- is a fixed-wireless fiber
alternative company delivering Internet access to businesses.  The
company offers broadband services in 12 urban markets including New
York City, Boston, Los Angeles, Chicago, Philadelphia, the San
Francisco Bay area, Miami, Seattle, Dallas-Fort Worth, Houston, Las
Vegas-Reno, and the greater Providence area.

Towerstream reported a net loss attributable to common stockholders
of $22.15 million on $26.89 million of revenues for the year ended
Dec. 31, 2016, compared to a net loss attributable to common
stockholders of $40.48 million on $27.90 million of revenues for
the year ended Dec. 31, 2015.

As of Sept. 30, 2017, Towerstream had $26.65 million in total
assets, $39.04 million in total liabilities and a total
stockholders' deficit of $12.39 million.

Marcum 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 significant losses and
needs to raise additional funds to meet its obligations and sustain
its operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


TOYS R US: Taps Frontline Real Estate as Real Estate Advisor
------------------------------------------------------------
Girafee Holdings, LLC, Giraffe Junior Holdings, LLC, and Toys "R"
Us seek authority from the U.S. Bankruptcy Court for the Eastern
District of Virginia to hire Frontline Real Estate Partners, LLC,
as their real estate advisor.

Services to be provided by Frontline are:

     a. discuss the Applicant's goals, objectives, and expectations
with respect to the properties in their real estate portfolio;

     b. review all information provided by the Applicants,
including, but not limited to building specs, lease documents, and
rent schedules;

     c. analyze each property in the portfolio, including a study
on their subject markets and trade areas to determine market lease
rates and property values for each location;

     d. provide the Applicants with perspective on market value and
market rents for each property along with restructuring strategies
to achieve the best outcome. The level of detail of detail and
reporting for each site will determined by the Applicants' needs;

     e. advise the Applicants throughout the lease resturcturing
process; and

     f. provide the Applicants with such other real estate advisory
services as may be required in connection with Conflict Matters.

Hourly rates for Frontline are:

         Partner            $500
         Vice President     $300
         Associate          $150

Mitchell P. Khan, CEO of Frontline Real Estate Partners, attests
that Frontline is a "disinterested person" within the meaning of
Section 101(14) of the Bankruptcy Code and does not hold or
represent an interest adverse to the Debtor's estate.

The firm can be reached through:

     Mitchell P. Khan
     Joshua Joseph
     Frontline Real Estate Partners, LLC
     477 Elm Place
     Highland Park, IL 60035
     Tel: (847) 780-8060
     Email: mkhan@frontlineREpartners.com
            jjoseph@frontlineREpartners.com

                        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.


VALEANT PHARMACEUTICALS: Fitch Rates $1.25BB Senior Notes B-
------------------------------------------------------------
Fitch Ratings has assigned a 'B-'/'RR4' rating to Valeant
Pharmaceuticals International's $1.25 billion senior notes (due
2026) offering. The net proceeds of this offering, along with cash
on hand, are expected to be used to fund the retirement of up to
$1.25 billion aggregate principal amount of the outstanding 6.375%
senior notes due 2020, 5.375% senior notes due 2020 and 6.750%
senior notes due 2021. The ratings apply to approximately $25.75
billion of debt outstanding at Dec. 31, 2017. The Rating Outlook is
Stable.

KEY RATING DRIVERS

Lingering High Leverage: Valeant's balance sheet is highly
leveraged due to past acquisitions funded in part with significant
debt and suboptimal operations management under the leadership of
prior management. The company has made decent progress in reducing
the absolute level of debt outstanding, having paid down more than
$6.5 billion in debt since March 31, 2016 with a combination of
internally generated cash flow and proceeds from asset
divestitures. However, leverage remains high, with gross debt to
EBITDA of 7.4x as of Dec. 31, 2017. To date, deleveraging has
depended upon debt paydown as EBITDA has contracted by $1.69
billion since 2015, due to a combination of divestitures executed
at relatively favorable multiples, loss of exclusivity on certain
products and price and volume headwinds in certain businesses.

Product Portfolio Supports Return to Growth in 2019: Valeant
operates with a reasonably diverse business model relative to its
products, customers and geographies served. Many of the company's
businesses are comprised of defensible product portfolios, which
Fitch believes are capable of generating durable margins and cash
flows. Expected long-term growth for Valeant's eye health (Bausch +
Lomb) and gastrointestinal (GI/Salix) businesses support the
company's operating prospects, and Fitch believes the dermatology
business should return to growth in 2019-2020 upon the launch of
new products. This supports an expectation for a return to positive
growth in EBITDA in 2019, which is important to the company's
longer term efforts to repair the balance sheet.

Challenges Remain in Stabilizing Operations: Valeant has made
significant progress in shoring up its operating profile during the
past six quarters. The company has stabilized its Salix and Bausch
+ Lomb businesses, investing in additional sales force for Salix
and reducing overall firm operating costs through improved
efficiencies and divestitures. However, the company continues to
face operating challenges on various fronts, including price and
volume headwinds in the dermatology business, the loss of patent
protection on some of its branded drugs, and litigation.
Nevertheless, Fitch views the company's internal and more narrowed
focus under the new management team as a constructive underpinning
to further improving operations.

Reliance on New Products: The stabilization of Valeant's operating
profile has involved an increased focus on developing an internal
research and development pipeline, which Fitch believes is
supportive of the company's credit profile over the long term.
However, it is early days, and the company still faces some
challenges. Specifically, Valeant needs to ramp up the utilization
of recently-approved products. These include Siliq (for the
treatment of moderate-to-severe plaque psoriasis, although with
safety restrictions) and Vyzulta (glaucoma). The successful
approval and commercialization of Duobrii or IDP-118 (dermatology)
and Jemdel or IDP-122 (dermatology) should help to strengthen the
company's dermatology business. Advancing late-stage pipeline
products that are focused on eye health and GI is also important
for Valeant's longer-term growth prospects.

Near-Term Liquidity Exists: Valeant consistently generates positive
FCF and has satisfied most debt maturities until 2020. The
company's ability to tap the credit markets for an unsecured notes
issue in late 2017 was an important step forward for the prospects
of refinancing shorter dated maturities.

DERIVATION SUMMARY

Valeant, rated 'B-'/Stable, is significantly larger and more
diversified than peers Mallinckrodt plc (bb-*/Stable) and Endo
International plc Endo (bb-*/Negative). While all three manufacture
and market specialty pharmaceuticals and have maturing
pharmaceutical products, Valeant's Bausch + Lomb (B+L) business
meaningfully decreases business concentration risk relative to
Mallinckrodt and Endo. B&L offers operational diversification in
terms of geographies and payers. Many of its products are purchased
directly by customers without the requirement of a prescription.

However, Valeant's lower rating reflects gross debt leverage that
is much higher than peers. The company accumulated a significant
amount of debt through numerous acquisitions. Valeant's prior
management also had some operational issues, including suboptimal
resource allocation to select businesses. New management has been
focusing on reducing leverage by applying operating cash flow and
divestiture proceeds to debt reduction.

KEY ASSUMPTIONS

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

-- Forecasted revenue declining in 2018 and returning to growth
    thereafter. Fitch expects the loss of exclusivity (LOE) on
    products in the Bausch + Lomb and, Dermatology, GI and Neuro &

    Other businesses will be a roughly $470 million headwind to
    revenues in 2018. The growth of Siliq and potentially Duobrii
    and Jembdel should help return the dermatology business to
    growth in 2019-2020.

-- EBITDA of $3.1 billion to $3.2 billion in 2018 and gradually
    increasing thereafter, driven by revenue growth, improved
    sales mix and cost control.

-- Normalized annual FCF of $1 billion to $1.2 billion.

-- Continued debt reduction utilizing FCF.

-- Leverage declining to near 7.0x by the end of 2019.

-- Fitch projects continued compliance under the debt agreement
    financial maintenance covenants during the forecast period.

RATING SENSITIVITIES

Developments That May, Individually or Collectively, Lead to
Positive Rating Action

-- An expectation of gross debt leverage (total debt/EBITDA)
    durably below 7.0x.
-- Valeant continues to make progress in stabilizing operations
    and refrains from pursuing large strategic transactions, and
    EBITDA growth turns positive in 2019.
-- Forecasted FCF remains significantly positive.
-- Debt maturities are successfully addressed well in advance
    through a combination of debt reduction and refinancing.

Developments That May, Individually or Collectively, Lead to
Negative Rating Action

-- Material operational stress returns without a clear path to
    stabilize in the near term.
-- FCF significantly and durably deteriorates.
-- Refinancing risk increases and the prospect for meaningful
    leverage reduction weakens.
-- Gross debt leverage (total debt/EBITDA) continues to trend
    higher from year-end 2018 levels.

LIQUIDITY

Valeant had adequate near-term liquidity at Dec. 31, 2017,
including cash on hand of $800 million (including $77 million of
restricted cash) and roughly $1.16 billion availability under
revolving lines of credit of $1.5 billion at Dec. 31, 2017, with
availability reduced by $250 million of revolver borrowings and $94
million in letters of credit. Valeant's $1.19 billion revolver
matures in April 2020 and the $310 million revolver matures in
April 2018. The company's refinancing activities have largely
satisfied debt maturities until 2020. At Dec. 31, 2017, Valeant had
roughly $209 million of debt payments in 2018, $2.69 billion of
debt maturing in 2020, $3.18 billion maturing in 2021 and $19.68
billion maturing thereafter. Valeant paid down $200 million of debt
due in 2018 in January of this year, and the current unsecured
notes offering will address a portion of the 2020 and 2021
maturities.

Fitch forecasts 2018 FCF of $1.0 billion to $1.2 billion, and the
rating incorporates an expectation that the company will continue
to prioritize use of cash for debt reduction ahead of acquisitions
or share repurchases. Valeant has consistently generated
significantly positive FCF during 2015-2017, despite facing serious
operating challenges. Fitch expects the company to maintain
adequate headroom under the debt agreement financial maintenance
covenants during the 2018-2021 forecast period.

FULL LIST OF RATING ACTIONS

Fitch currently rates Valeant:

Valeant Pharmaceuticals International Inc.
-- Long-term Issuer Default Rating (IDR) 'B-';
-- Senior secured bank facility 'BB-'/'RR1' (100%);
-- Senior secured notes 'BB-'/'RR1' (100%);
-- Senior unsecured notes 'B-'/'RR4' (38%).

The Rating Outlook is Stable.

Valeant Pharmaceuticals International
-- Long-term IDR 'B-';
-- Senior Unsecured Notes 'B-'/'RR4' (38%).

The Rating Outlook is Stable.


VALEANT PHARMACEUTICALS: Moody's Rates New $1.25BB Unsec Notes Caa1
-------------------------------------------------------------------
Moody's Investors Service assigned a Caa1 rating to the proposed
$1.25 billion senior unsecured notes of Valeant Pharmaceuticals
International, an indirect subsidiary of Valeant Pharmaceuticals
International, Inc. (collectively "Valeant"). There are no changes
to Valeant's existing ratings including the B3 Corporate Family
Rating, B3-PD Probability of Default Rating, Ba3 (LGD 2) senior
secured rating, Caa1 (LGD 4) senior unsecured rating and the SGL-2
Speculative Grade Liquidity Rating. The rating outlook is stable.

The Caa1 rating on the notes reflects the guarantee from Valeant
Pharmaceuticals International, Inc.

Proceeds of the new 8-year unsecured notes will be used to fund a
tender offer for certain tranches of unsecured notes due 2020 and
2021. The transaction is leverage-neutral, but credit positive
based on a modest extension of Valeant's debt maturity profile.

Ratings assigned:

Valeant Pharmaceuticals International:

$1.25 billion senior unsecured notes due 2026 at Caa1 (LGD4)

RATINGS RATIONALE

Valeant's B3 Corporate Family Rating reflects very high financial
leverage with gross debt/EBITDA of about 7.5 times, and significant
challenges in restoring consistent organic growth. Valeant also
faces considerable uncertainty related to unresolved legal matters.
Patent expirations over the next 12 to 18 months will erode
revenue, causing debt/EBITDA to approach 8.0 times in 2018. This is
higher than Moody's expectations incorporated in the B3 rating.
However, patent expirations will moderate in 2019, and pipeline
launches will contribute to revenue growth. Together with steady
debt repayment, this will result in a reduction in debt/EBITDA
below 7.5 times.

The credit profile is supported by Valeant's good scale with $8
billion of revenue, good diversity, high margins, and solid cash
flow. Valeant does not face any material debt maturities until
2020.

The rating outlook is stable, reflecting Moody's expectation that
Bausch + Lomb/International and Salix will continue to grow and
that Valeant will use free cash flow to reduce debt.

Factors that could lead to an upgrade include restoring credibility
through solid performance and underlying growth, reducing debt with
free cash flow, and progress at resolving legal proceedings.
Specifically, sustaining debt/EBITDA below 6.0 times could lead to
an upgrade.

Factors that could lead to a downgrade include significant
reductions in pricing or utilization trends, unfavorable
developments in the Xifaxan patent challenge, or escalation of
legal issues or large litigation-related cash outflows.
Specifically, sustaining debt/EBITDA above 7.5 times could lead to
a downgrade.

Headquartered in Laval, Quebec, Valeant Pharmaceuticals
International, Inc. is a global specialty pharmaceutical and
healthcare company with expertise including branded dermatology,
gastrointestinal disorders, eye health, neurology, branded generics
and OTC products.



VALEANT PHARMACEUTICALS: S&P Rates New $1.25BB Unsec. Notes 'B-'
----------------------------------------------------------------
S&P Global Ratings assigned its 'B-' issue-level rating and '5'
recovery rating to Valeant Pharmaceuticals International's proposed
$1,250 million senior unsecured note issuance due 2026. The debt is
rated the same as the company's existing unsecured debt. The
company intends to use proceeds to refinance unsecured debt
maturing in 2020 and 2021.

S&P said, "Our corporate credit rating remains 'B' with a stable
outlook. All other ratings on Valeant, including our 'BB-' senior
secured rating, are not affected by the company's debt issuance.

"Our 'B-' rating and '5' recovery rating on Valeant's unsecured
debt indicates our expectations for modest (10%-30%; rounded
estimate: 20%) recovery to unsecured lenders in the event of
payment default. The proposed transaction is leverage neutral, with
proceeds earmarked to repay $1,250 million of the company's
existing unsecured debt.

"Our 'B' corporate credit rating and stable outlook continues to
reflect our expectation that Valeant's debt leverage will remain
above 7x over the next two years, though the company will continue
to generate substantial free cash flow (aided by a low tax rate).
It also reflects our favorable view of Valeant's substantial scale
and revenue diversity, despite the company's very high exposure to
patent losses over the next two years, and our belief that its
product pipeline is insufficient to offset revenue and EBITDA
declines in the next 12 to 18 months. This is only partially offset
by our belief that the company has a very diverse product
portfolio, with limited therapeutic concentration and only one
drug, Xifaxan, a treatment for irritable bowel syndrome, accounting
for more than 10% of revenues."

RATINGS LIST

  Valeant Pharmaceuticals International
   Corporate Credit Rating                  B/Stable/--

  New Ratings

  Valeant Pharmaceuticals International
   Senior Unsecured Notes Due 2025          B-
    Recovery Rating                         5 (20%)


VICTORY SOLUTIONS: Hires Forbes Law LLC as Attorney
---------------------------------------------------
Victory Solutions, LLC, seeks authority from the Northern District
of Ohio (Cleveland) to employ Glenn E. Forbes and Forbes Law LLC as
attorney.

Services to be rendered by Forbes Law are:

     a. advise the Debtor as to its rights, duties and powers as a
Debtor in possession;

     b. prepare and file the Statements, Schedules, Plans and other
documents and pleadings necessary to be filed by the Debtor in this
case;

     c. represent the Debtor at all hearings, meetings of
creditors, conferences, trials, and other proceedings in this case;
and

     d. perform such other legal services as may be necessary in
connection with this case.

Forbes Law will charge $325.00 per hour for time spent in Court and
for other time spent by the attorney and $125 per hour for time
spent by paralegals of the firm.

Glenn E. Forbes, Esq. attests that  he and his law firm are
disinterested persons, as that term is defined in the Bankruptcy
Code, and do not hold or represent an interest adverse to the
estate with respect to the matter on which they are proposed to be
employed.

The counsel can be reached through:

     Glenn E. Forbes, Esq.
     FORBES LAW LLC
     166 Main Street
     Painesville, OH 44077
     Phone: 440-357-6211
     Email: bankruptcy@geflaw.net

                   About Victory Solutions

Victory Solutions LLC is a telecommunications equipment supplier in
Strongsville, Ohio.  The Company developed the Victory VoIP
(Voice-over Internet Protocol) system - a specially equipped phone
that serves as a plug-and-play call center and enables campaigns to
contact more voters and build intelligent databases.

Victory Solutions filed a Chapter 11 petition (Bankr. N.D. Ohio
Case No. 18-10977) on Feb. 26, 2018.  In the petition signed by
Shannon Burns, managing member, the Debtor estimated $100,000 to
$500,000 in total assets and $1 million to $10 million in
liabilities.  Judge Jessica E. Price Smith presides over the case.
Glenn E. Forbes, Esq., at Forbes Law LLC, is the Debtor's counsel.


VITARGO GLOBAL: Trustee Taps GlassRatner as Financial Advisor
-------------------------------------------------------------
Richard Laski, the Chapter 11 trustee for Vitargo Global Sciences
Inc., seeks approval from the U.S. Bankruptcy Court for the Central
District of California to hire GlassRatner Advisory & Capital
Group, LLC.

The firm will provide financial consulting and investment banking
services in connection with the sale of substantially all of the
Debtor's assets.  

The trustee plans to hold an auction and sale hearing on March 20.

GlassRatner will receive a book fee of $10,000.  The firm will
receive nothing further other than the book fee in the event there
are no overbids and the assets are sold to the stalking horse
bidder, Vitargo, Inc.  

In the event there are qualified overbids, which the court
determines are higher and better than the stalking horse bid,
GlassRatner will receive from escrow at the close of such sale the
greater of (i) a commission equal to 5% of the gross sale proceeds
or (ii) 10% of the amount by which any overbidder's sale price
exceeds the current offer less any incremental costs associated
with the overbid.

J. Michael Issa, a principal of GlassRatner, disclosed in a court
filing that his firm does not hold any interests adverse to the
trustee and the Debtor or any of its creditors.

GlassRatner can be reached through:

     J. Michael Issa
     GlassRatner Advisory &
     Capital Group, LLC
     19800 MacArthur Blvd., Suite 820
     Irvine, CA 92612
     Main: (949) 407-6620 / 949 862-1595
     Mobile: (949) 279-4244
     Fax: (949) 863-9274
     E-mail: missa@glassratner.com

                  About Vitargo Global Sciences

Vitargo Global Sciences, Inc., was initially formed as Vitargo
Global Sciences, LLC, in June 2013, a follow-along entity of GENr8,
Inc., a predecessor business to Vitargo.  Conversion from LLC to
Inc. took place on September 2015.  The Company's line of business
includes manufacturing dry, condensed, and evaporated dairy
products.

Vitargo Global Sciences previously filed a Chapter 12 bankruptcy
petition (N.D. Tex. Case No. 92-42174) on May 5, 1992.

Vitargo Global Sciences, based in Irvine, California, filed a
Chapter 11 petition (Bankr. C.D. Cal. Case No. 17-10988) on March
15, 2017.  In the petition signed by CEO Anthony Almada, the Debtor
estimated $1 million to $10 million in assets and liabilities.

Judge Theodor Albert presides over the case.

Michael Jay Berger, Esq., at the Law Offices of Michael Jay Berger,
served as the Debtor's bankruptcy counsel.  Damian Moos, Esq., at
Kang Spanos & Moos LLP, was the litigation counsel.  Jeffrey
Bolender, Esq., at Bolender Law Firm PC, served as the Debtor's
state court insurance coverage counsel.

On April 4, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee retained
Marshack Hays LLP, as general counsel.

Richard J. Laski has been appointed as the Chapter 11 Trustee.  The
Trustee hired Arent Fox LLP, as general bankruptcy and
restructuring counsel.


VRG LIQUIDATING: VonWin Buying Visa/MC Claims for $550K
-------------------------------------------------------
VRG Liquidating, LLC, and affiliates ask the U.S. Bankruptcy Court
for the District of Delaware to authorize the bidding procedures in
connection with the sale of any and all Visa/MC Claims it may hold
in connection with the putative consolidated class action styled In
re Payment Card Interchange Fee and Merchant Discount Antitrust
Litigation, Case No. 1:05-md-01720-JG-JO, and the injuries alleged
therein, including the right to a monetary recovery, to VonWin
Capital Management, L.P. for $525,000, subject to overbid.

A hearing on the Motion is set for March 26, 2018 at 2:00 p.m.
(ET).  The objection deadline is March 16, 2018 at 4:00 p.m. (ET).

The Debtors, in consultation with the Committee, actively solicited
interest in the Visa/MC Claims.  To that end, the Debtors and the
Committee developed a list of approximately 36 potential bidders
that might have an interest in acquiring the Visa/MC Claims.  On
Sept. 28, 2017, the Debtors contacted the Potential Bidders to
solicit indications of interest in the Visa/MC Claims.

Once the additional documentary support finally had been obtained,
the Debtors reengaged with the Stalking Horse Bidder, who
previously had presented the Debtors with the highest and best
indication of interest.  On Feb. 28, 2018, the Debtors and the
Stalking Horse Bidder entered into the Stalking Horse APA.

The salient terms of the Stalking Horse APA are:

     a. Sellers:  The Debtors

     b. Stalking Horse Bidder: VonWin Capital Management, L.P.

     c. Acquired Assets: All of the Debtors' right, title, and
interest (now or in the future) to benefits arising from and/or
relating to the  putative consolidated class action entitled In re
Payment Card Interchange Fee and Merchant Discount Antitrust
Litigation (Case No. 1:05-MD-1720-JG-JO) and the injuries alleged
therein, including the right to a monetary recovery

     d. Purchase Price: $525,000

     e. Representations and Warranties: The Debtors and the
Stalking Horse Bidder make certain limited representations and
warranties.

     f. Termination Fee: If the Stalking Horse APA is terminated
pursuant to Section 5.1(b) of the Stalking Horse APA because the
Debtors consummate a transaction pursuant to a definitive agreement
with a Successful Bidder other than the Stalking Horse Bidder,
then, within three business days after the date such sale is
consummated, the Debtors will pay the Stalking Horse Bidder a
termination fee in the amount of $25,000 of immediately available
funds.

     g. Closing and Other Deadlines: The closing of the transaction
contemplated under the Stalking Horse APA will take place within
one business day after the entry of the Sale Order, provided there
is no stay pending appeal.

     h. Good Faith Deposit: The Stalking Horse Bidder made a good
faith deposit in an amount of cash equal to 10% of the Purchase
Price.

     i. Relief from Bankruptcy Rule 6004(h): The Debtors ask a
waiver of the 14-day stay under Bankruptcy Rule 6004(h).

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: April 16, 2018 at 5:00 p.m. (ET)

     b. Minimum Bid: All bids must (i) indicate a purchase price of
at least $550,000 in cash consideration, (ii) remain irrevocable
until twenty-four (24) hours after the conclusion of the Sale
Hearing and continue to remain irrevocable if the bid is selected
as the Successful Bid or a back-up bid, and (iii) not provide for
any break-up fee, termination fee, expense reimbursement, or any
other type of transaction fee.

     c. Deposit: 10% of the proposed purchase price

     d. Auction: If the Debtors receive a qualified competing bid,
they will conduct the Auction on April 19, 2018 at 1:00 p.m. (ET)
by telephone to determine the highest or otherwise best bid for the
Visa/MC Claims.  Any creditor may telephonically attend the
Auction.

     e. Bid Increments: $10,000

     f. Sale Hearing: April 23, 2018 at 11:00 a.m. (ET)

     g. Sale Objection Deadline: Seven days before the Sale
Hearing

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

     http://bankrupt.com/misc/VRG_Liquidating_1786_Sales.pdf

By the Motion, the Debtors ask entry of the Bidding Procedures
Order (i) approving the Bidding Procedures; (ii) authorizing and
approving the Debtors' entry into the Stalking Horse APA; (iii)
approving the form and manner of notice of the Sale of the Visa/MC
Claims.  They further ask that the Court enters the Sale Order upon
the conclusion of the Sale Hearing, authorizing the Sale of the
Visa/MC Claims, free and clear of claims, liens, and other
interests, to the Successful Bidder, pursuant to the Stalking Horse
APA or an asset purchase agreement entered into with a Successful
Bidder other than the Stalking Horse Bidder.

The Debtors also ask that the Court waives any applicable stay of
the Sale Order under Bankruptcy Rule 6004(h) or otherwise.

The Purchaser:

          VONWIN CAPITAL MANAGEMENT, L.P.
          261 Fifth Avenue
          22nd Floor
          New York NY 10016
          Attn: Michael Winschuh
          E-mail: mw@vonwincapital.com

                    About VRG Liquidating

Headquartered in Meriden, Connecticut, Vestis Retail Group, LLC, et
al., operate 144 retail stores, which are located in 15 states.
Bob's Stores operates 36 stores throughout New England, New York,
and New Jersey.  Eastern Mountain Sports operates 61 stores,
located primarily in the Northeastern states.  Sport Chalet
operates 47 stores throughout California, Arizona, and Nevada.
Bob's Stores and EMS primarily operate stores located in the
Northeastern states, while Sport Chalet's stores, which are
currently being liquidated, are located in the Western states.
Vestis and its affiliates operated e-commerce sites at
http://www.bobstores.com/, http://www.sportchalet.com/, and
http://www.ems.com/  

Vestis Retail Group LLC and eight of its affiliates filed Chapter
11 bankruptcy petitions (Bankr. D. Del. Lead Case No. 16-10971) on
April 18, 2016.  The Debtors estimated assets of up to $50,000 and
debt of $100 million to $500 million.  The petitions were signed by
Thomas A. Kennedy, their secretary.

Judge Laurie Selber Silverstein is assigned to the cases.

The Debtors have hired Young, Conaway, Stargatt & Taylor, LLP, as
their counsel, FTI Consulting, Inc. and Lincoln Partners Advisors
LLC as their financial advisor and Kurtzman Carson Consultants,
LLC, as their claims and noticing agent, KPMG LLP as tax compliance
and consulting service provider.

An official committee of unsecured creditors has been appointed in
the cases.  The Committee has tapped Cooley LLP as its lead counsel
and Polsinelli as conflicts counsel.  Zolfo Cooper, LLC, serves as
its bankruptcy consultant and financial advisor.

                            *     *     *

In April 2016, Vestis Retail Group LLC successfully restructured
and recapitalized Eastern Mountain Sports and Bob's Stores through
a section 363 sale to an affiliate of Versa Capital Management LLC,
the Debtors' lender, in exchange for the satisfaction of some debt,
a $3 million cash contribution to the estate and the assumption of
some liabilities.  The Company's remaining retailer, Sport Chalet,
was concurrently divested through an organized wind down.


WC PRIME: Taps Wiggam & Geer as Legal Counsel
---------------------------------------------
WC Prime Investors, LLC, and Worthington Georgia Holdings, LLC,
seek approval from the U.S. Bankruptcy Court for the Northern
District of Georgia to hire Wiggam & Geer, LLC as their legal
counsel.

The firm will advise the Debtors regarding their duties under the
Bankruptcy Code; conduct examination; represent the Debtors with
respect to a Chapter 11 plan; and provide other legal services
related to their bankruptcy cases.

The firm's attorneys and legal assistants charge $350 per hour and
$150 per hour, respectively.

Wiggam & Geer received from the Debtors a retainer of $23,282, plus
$1,717 for the filing fee.

Will Geer, Esq., at Wiggam & Geer, disclosed in a court filing that
he and his firm do not hold or represent any interest adverse to
the Debtors and their estates.

The firm can be reached through:

     Will B. Geer, Esq.
     Wiggam & Geer, LLC
     333 Sandy Springs Circle, NE, Suite 225
     Atlanta, GA 30328
     Phone: (678) 587-8740
     Fax: (404) 287-2767
     Email: wgeer@wiggamgeer.com

           About WC Prime Investors LLC and Worthington
                       Georgia Holdings LLC

WC Prime Investors, LLC and Worthington Georgia Holdings, LLC,
lease various real estate properties in Marietta, Georgia.

WC Prime Investors and Worthington Georgia Holdings sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga.
Case Nos. 18-52904 and 18-52907) on Feb. 21, 2018.  

In the petitions signed by Thomas Roberts, manager, WC Prime
Investors disclosed $4.31 million in assets and $4.43 million in
liabilities; and Worthington Georgia disclosed $4.85 million in
assets and $4.93 million in liabilities.

Judge Lisa Ritchey Craig presides over the cases.


WEATHERFORD INTERNATIONAL: Names New VP Chief Accounting Officer
----------------------------------------------------------------
Weatherford International plc has appointed Stuart Fraser as chief
accounting officer and corporate controller effective April 15,
2018.  Mr. Fraser, 50, joined the Company in March 2015 as vice
president and corporate controller.  In April 2016 he assumed the
role of vice president of finance and purchasing, sourcing and
logistics for global operations.  Prior to joining the Company, Mr.
Fraser held a number of positions with increasing responsibility in
the areas of finance, accounting and corporate tax with
Schlumberger Limited and its affiliates, beginning in 1996.  Mr.
Fraser is a chartered accountant with 20 years of financial
experience in the oilfield service industry and holds a Bachelors
of Business degree in accounting from Edith Cowan University in
Perth, Australia.

Mr. Fraser's annual base salary is $425,000 and Mr. Fraser will be
eligible to participate in the Company's Executive Non-Equity
Incentive Compensation Plan with a target bonus of 75% of his
annual base salary.

The Company and one of its primary subsidiaries will enter into
customary officer indemnification agreements (deeds of indemnity)
with Mr. Fraser.  The Company will also enter into its standard
Change in Control Agreement with Mr. Fraser that has a term of two
years, automatically renewing, and with severance payment based on
a multiple of two.

Effective April 15, 2018, Douglas M. Mills, vice president and
chief accounting officer will be departing the Company.  Prior to
his departure, Mr. Mills will assist with the transition of his
duties to Mr. Fraser.  In connection with his departure, Mr. Mills
will receive the benefits set forth in his Executive Employment
Agreement.

The Company said that Mr. Mills' departure is not the result of any
issue or concern with the Company's accounting, financial reporting
or internal control over financial reporting.

                       About Weatherford

Weatherford International plc (NYSE: WFT), an Irish public limited
company and Swiss tax resident -- http://www.weatherford.com/-- is
a multinational oilfield service company.  Weatherford provides
equipment and services used in the drilling, evaluation,
completion, production and intervention of oil and natural gas
wells.  The Company operates in over 90 countries and has a network
of approximately 800 locations, including manufacturing, service,
research and development, and training facilities and employs
approximately 29,200 people.

Weatherford reported a net loss attributable to the Company of
$2.81 billion in 2017, a net loss attributable to the Company of
$3.39 billion in 2016, and a net loss attributable to the Company
of $1.98 billion in 2015.  As of Dec. 31, 2017, Weatherford had
$9.74 billion in total assets, $10.31 billion in total liabilities
and a total shareholders' deficiency of $571 million.

                         *     *     *

As reported by the TCR on Nov. 20, 2017, Fitch Ratings affirmed
Weatherford and its subsidiaries' Long-Term Issuer Default Ratings
(IDR) and senior unsecured ratings at 'CCC'.  WFT's 'CCC' rating
reflects exposure to the oilfield services sector and a stressed
balance sheet.  Fitch expects an extended down-cycle and delayed
recovery from Fitch initial sector recovery expectations due to low
to range-bound oil and gas prices.


WELBILT INC: S&P Raises Corp. Credit Rating to BB-, Outlook Stable
------------------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on
Florida-based foodservice equipment manufacturer Welbilt Inc. (WBT)
to 'BB-'. The outlook is stable.

S&P said, "At the same time, we raised our issue-level rating on
Welbilt's senior secured credit facilities, which consist of a $225
million senior secured revolving credit facility due in 2021 and an
$825 million senior secured term loan due in 2023, to 'BB-' from
'B+'. The '3' recovery rating indicates our expectation of
meaningful (50%-70%; rounded estimate: 55%) recovery in the event
of a payment default.

"Additionally, we raised our issue-level rating on WBT's $425
million senior notes due in 2024 to 'B+' from 'B'. The '5' recovery
rating indicates our expectation of modest (10%-30%; rounded
estimate: 15%) recovery in the event of a payment default.

"The upgrade reflects our expectation that the company will
continue to reduce leverage toward the low- to mid-4x range over
the next 12-18 months. We expect increasing North American sales
and benefits from previous restructuring initiatives will help
offset sluggish demand in Europe, the Middle East, and Africa
(EMEA) and moderating growth in Asia-Pacific (APAC) following
robust new build and refresh activity in the regions in 2017.
Operating performance in 2017 was largely in line with our
expectations, as soft demand from U.S. foodservice companies offset
refresh and buildout activity in APAC and European markets, leading
to relatively flat revenues. Despite the relatively soft demand
environment during the year, WBT increased S&P Global
Ratings-adjusted EBITDA margins above 19% in 2017 through
significant rationalization and restructuring activities aimed at
product and footprint optimization. The company also prepaid about
$50 million of debt via internally generated funds and successfully
repriced its term loan, which will save approximately $16.5 million
per year in interest expense.

"The stable outlook reflects our expectation that WBT will continue
to gradually reduce leverage to around 4x over the next 12-18
months through modest volume increases, an increasing percentage of
sales from higher-margin equipment and solutions (primarily in
North America), and continued benefits from recent restructuring
initiatives.

"We could lower our ratings on Welbilt if significant decline in
global foodservice demand caused operating performance to weaken to
the point that leverage increased meaningfully above 5x on a
sustained basis. We could also lower the rating if the company
pursues significant acquisitions beyond what we currently expect or
shareholder returns that result in leverage sustained above 5x.

"We could raise our ratings on Welbilt if we expect the company to
maintain leverage metrics below 4x and adequate headroom under its
covenants. We would also expect the company to adhere to a
financial policy, including decisions around potential future
acquisitions and shareholder returns, that support its improved
credit measures."


WILLIDPEWS BBQ: Seeks Access to Cache Valley Bank Cash Collateral
-----------------------------------------------------------------
Willidpews BBQ Emporium, Inc., seeks authorization from the U.S.
Bankruptcy Court for the District of Nevada to use the cash
collateral of Cache Valley Bank.

The Debtor intends to use the cash collateral for ordinary
operating expenses, in accordance with the budget. The Debtor
estimates that it will have average monthly operating expenses of
approximately $54,540.

Cache Valley Bank holds a first priority security interest in
Debtor's personal property, including deposit accounts.

The Debtor submits that Cache Valley Bank is adequately protected
by virtue of (1) the value the Cache Valley Bank's collateral is
not decreasing; (2) Cache Valley Bank's cash collateral is being
used to preserve, maintain and operate Cache Valley Bank's
collateral.

In addition, the Debtor is willing and able to make the regular
contractual monthly payment of $1,690 as a form of additional
monthly adequate protection payments to Cache Valley Bank.
Likewise, the Debtor will maintain adequate insurance on all of its
real and personal property and provide proof of coverage at any
time upon request of Cache Valley Bank.

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

                 http://bankrupt.com/misc/nvb18-50140-16.pdf

Willidpews BBQ Emporium, Inc., is represented by:

         Kevin A. Darby, Esq.
         Tricia M. Darby, Esq.
         DARBY LAW PRACTICE, LTD.
         4777 Caughlin Parkway
         Reno, Nevada 89519
         Telephone: (775) 322-1237
         Facsimile: (775) 996-7290
         E-mail: kad@darbylawpractice.com
                 tricia@darbylawpractice.com

                 About Willidpews BBQ Emporium

Willidpews BBQ Emporium, Inc., which owns and operates a two
Dickey’s BBQ Pit franchises in Reno, Nevada, filed a Chapter 11
petition (Bankr. D. Nev. Case No. 18-50140) on Feb. 12, 2018.
Kevin A. Darby, Esq., of Darby Law Practice, Ltd., is the Debtor's
counsel.


WOODBRIDGE GROUP: Taps Klee, Tuchin, Bogdanoff & Stern as Counsel
-----------------------------------------------------------------
Woodbridge Group of Companies, LLC and its affiliated debtors seek
authority from the United States Bankruptcy Court for the District
of Delaware to hire Klee, Tuchin, Bogdanoff & Stern LLP as counsel
for the Debtors nunc pro tunc to February 14, 2018.

In accordance with the Joint Resolution, the New Board selected
KTB&S to assume the role of the Debtors' bankruptcy counsel from
the Debtors’ former bankruptcy counsel, Gibson, Dunn & Crutcher
LLP.

Services to be provided by KTB&S are:

     (a) advise the Debtors with respect to their rights, duties,
and powers in these Cases as debtors and debtors in possession in
the continued management and operation of their businesses and
properties;

     (b) attend meetings and negotiating with representatives of
creditors and other parties-in-interest and advising and consult on
the conduct of these Cases, including all of the legal and
administrative requirements of operating in chapter 11;

     (c) advise and assist the Debtors with respect to actions to
protect, preserve, and enhance the Debtors’ estates, including
the prosecution of actions on their behalf, the defense of actions
commenced against their estates, negotiations concerning litigation
in which the Debtors may be involved, and objections to claims
filed against their estates;

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

     (e) negotiate and prepare, on the Debtors’ behalf, chapter
11 plan(s), disclosure statement(s), and all related agreements
and/or documents, and taking appropriate action on behalf of the
Debtors to obtain confirmation of such plan(s);

     (f) advise the Debtors in connection with the sale of any
assets;

     (g) appear before this Court, any appellate courts on matters
originating before this Court, and the U.S. Trustee; and

     (h) perform other necessary and appropriate legal services,
within the scope of KTB&S's practice, for the Debtors in connection
with their Cases.

Kenneth N. Klee, partner in the law firm of Klee, Tuchin, Bogdanoff
& Stern LLP, attests that KTB&S is a "disinterested person" within
the meaning of Bankruptcy Code section 101(14), as modified by
Bankruptcy Code section 1107(b), and does not hold or represent any
interest adverse to the Debtors' estates.

KTB&S has agreed to cap its legal fees for the Cases at a blended
rate of $850 per hour for attorneys and to apply a fee reduction of
up to $250,000 of legal fees in transitioning from Gibson to
KTB&S.

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, Kenneth
N. Klee disclosed that:

     -- KTB&S has agreed to cap its legal fees for the Cases at a
blended rate of $850 per hour for attorneys and to apply a fee
reduction of up to $250,000 of legal fees in transitioning from
Gibson to KTB&S;

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

     -- KTB&S has not represented the Debtors 12 months
prepetition; and

     -- The Debtors, KTB&S, and Young Conaway expect to develop a
prospective budget and staffing plan.

The counsel can be reached through:
  
     Kenneth N. Klee, Esq.  
     Michael L. Tuchin, Esq.  
     David A. Fidler, Esq.
     Jonathan M. Weiss, Esq.
     KLEE, TUCHIN, BOGDANOFF & STERN LLP
     1999 Avenue of the Stars, 39th Floor  
     Los Angeles, CA 90067  
     Tel:  (310) 407-4000  
     Fax:  (310) 407-9090

                    About Woodbridge Group

Headquartered in Sherman Oaks, California, The Woodbridge Group
Enterprise -- http://www.woodbridgecompanies.com/-- is a
comprehensive real estate finance and development company.  Its
principal business is buying, improving, and selling high-end
luxury homes.  The Woodbridge Group Enterprise also owns and
operates full-service real estate brokerages, a private investment
company, and real estate lending operations.  The Woodbridge Group
Enterprise and its management team have been in the business of
providing a variety of financial products for more than 35 years,
and have been primarily focused on the luxury home business for the
past five years.  Since its inception, the Woodbridge Group
Enterprise has completed more than $1 billion in financial
transactions.  These transactions involve real estate, note buying
and selling, hard money lending, and alternative financial
transactions involving thousands of investors.

Woodbridge Group of Companies and certain of its affiliates filed
Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead Case No.
17-12560) on Dec. 4, 2017.  Woodbridge estimated assets and
liabilities at between $500 million and $1 billion.  The Chapter 11
cases are being jointly administered.

Judge Kevin J. Carey presides over the case.

Samuel A. Newman, Esq., Oscar Garza, Esq., Daniel B. Denny, Esq.,
Jennifer L. Conn, Esq., Eric J. Wise, Esq., Matthew K. Kelsey,
Esq., and Matthew P. Porcelli, Esq., at Gibson, Dunn & Crutcher,
LLP, and Sean M. Beach, Esq., Edmon L. Morton, Esq., Ian J.
Bambrick, Esq., and Allison S. Mielke, Esq., at Young Conaway
Stargatt & Taylor, LLP, serve as the Debtors' bankruptcy counsel.
Homer Bonner Jacobs, PA, as special counsel, Province, Inc., as
expert consultant, Moelis & Company LLC, as investment banker.

The Debtors' financial advisors are Larry Perkins, John Farrace,
Robert Shenfeld, Reece Fulgham, Miles Staglik, and Lissa Weissman
at SierraConstellation Partners, LLC.  Beilinson Advisory Group is
serving as independent management to the Debtors.  Garden City
Group, LLC, is the Debtors' claims and noticing agent.

Pachulski Stang Ziehl & Jones is counsel to the Official Committee
of Unsecured Creditors; and FTI Consulting, Inc., serves as its
financial advisor.

An official committee of unsecured creditors was appointed in the
Chapter 11 cases on Dec. 14, 2017.  On Jan. 23, 2018, the Court
approved a settlement providing for the formation of an ad hoc
noteholder group and an ad hoc unitholder group.


WOOTON GROUP: Taps Leslie Cohen as Legal Counsel
------------------------------------------------
Wooton Group, LLC, seeks approval from the U.S. Bankruptcy Court
for the Central District of California to hire Leslie Cohen Law,
PC, as its legal counsel.

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

The firm's hourly rates are:

     Leslie Cohen                  $575
     J'aime Williams               $390
     Senior Contract Attorneys     $350
     Paraprofessionals             $110

Leslie Cohen Law received a pre-bankruptcy retainer of $25,000, of
which $4,080 was used to pay the filing fee and the services it
provided prior to the petition date.  

Leslie Cohen, Esq., president and sole shareholder of the firm,
disclosed in a court filing that the firm is a "disinterested
person" as defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Leslie A. Cohen, Esq.
     J'aime K. Williams Esq.
     Leslie Cohen Law, PC
     506 Santa Monica Blvd., Suite 200
     Santa Monica, CA 90401
     Phone: (310) 394-5900
     Fax: (310) 394-9280   
     E-mail: leslie@lesliecohenlaw.com
             jaime@lesliecohenlaw.com

                      About Wooton Group

Wooton Group, LLC, is a California limited liability company formed
in 1996 which owns and manages real property.  

Wooton Group first sought bankruptcy protection (Bankr. C.D. Cal.
Case No. 12-31323) in June 2012.

Wooton Group again sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Cal. Case No. 18-11727) on Feb. 16,
2018.  In its petition signed by Mark Slotkin, managing member, the
Debtor estimated assets and liabilities of $10 million to $50
million.  Judge Neil W. Bason presides over the case.  Leslie Cohen
Law, PC, is the Debtor's legal counsel.



[] Mercer Joins Donlin Recano as VP, Strategic Communications Head
------------------------------------------------------------------
Donlin, Recano & Company, Inc. (Donlin Recano), an AST company -- a
provider of corporate restructuring services -- on March 13, 2018,
disclosed that Jennifer E. Mercer has joined the firm as Vice
President and leader of its Strategic Communications group.

In this role, Ms. Mercer works closely with internal corporate
teams and company advisors to create strategies that effectively
communicate about business transactions.  Her arrival also marks an
expansion of Donlin Recano's services to include strategic
communications, in response to growing client needs.

"Jennifer is a perfect addition to the team, providing our clients
with expert counsel on communications issues at critical junctures
when protecting their reputation and maintaining transparency are
top priorities," said Nellwyn Voorhies, Executive Director of
Donlin Recano.  Her experience is a tremendous asset, especially as
she adds strategic communications capabilities to serve our clients
in this increasingly important area."

A communications expert with more than 20 years of industry
experience, Ms. Mercer has a proven track record of promoting
brands and protecting reputations.  Specializing in transactional
communications, she is knowledgeable in the many facets of crisis
and corporate communications, employee and financial/investor
communications, media relations and program development.  Her
experience spans a diverse range of sectors, including financial
services, energy, homebuilding, retail, media, non-profit,
pharmaceuticals, professional services, restaurant, retail and
technology.

"In coming to Donlin Recano, I am able to apply the knowledge and
skills I have developed over the past two decades to help even more
companies navigate complex communication issues and represent
themselves in the best light," said Ms. Mercer.  "AST as a whole is
doing wonderful work in helping companies succeed throughout the
entire corporate lifecycle, and I am thrilled to be a part of it."

Prior to joining Donlin Recano, Ms. Mercer launched and led the
Strategic Communications group at Epiq.  Her experience also
includes developing and managing critical communications programs
for clients at some of the world's leading public relations firms,
including Sitrick & Company, Hill & Knowlton and
MWW Group.

Ms. Mercer's other past experience includes managing public
relations for the CEO of Hitatchi Data Systems, where she drove
executive visibility, both internally and externally, through a
multi-faceted communications program that generated extensive media
interest and news coverage.  Ms. Mercer's operating experience also
includes serving as Director of Communications of a leading
information management and professional services firm, where she
was a member of the executive team and established the company's
investor relations practice.

Ms. Mercer sits on the board of the Turnaround Management
Association's (TMA) Southern California Chapter as Communications
Chair.  She is an active member of the American Bankruptcy
Institute (ABI), the Association for Corporate Growth (ACG) and the
Public Relations Society of America (PRSA).  She is also a
published author and frequent speaker.

                       About Donlin Recano

Donlin, Recano & Company, Inc., an AST company, has the expertise
and comprehensive case management and consulting services to assist
corporations considering a corporate restructuring every step of
the way.  With offerings including claims administration, file
preparation, noticing, balloting, tabulation, debt issuer, and
disbursement services, Donlin Recano supports clients in all
aspects of the restructuring process.

                           About AST

AST was originally founded as a transfer agent over 45 years ago.
Through organic growth and strategic acquisitions, AST has
pioneered a new model of integrated ownership services and
financial technology in the industry.  AST affiliates now include
AST Trust Company (Canada), D.F. King & Co, Inc. and Donlin, Recano
& Company, Inc.

Today, AST offers a full scope of ownership services that include
registry services, corporate proxy solicitation and advisory
solutions, employee plan services, information agent, mutual fund
proxy solicitation, shareholder identification, asset recovery and
investment management offerings.


                            *********

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.

                   *** End of Transmission ***