/raid1/www/Hosts/bankrupt/TCR_Public/180327.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, March 27, 2018, Vol. 22, No. 85

                            Headlines

AES CORP: Moody's Affirms Ba2 CFR & Alters Outlook to Positive
AMBOY GROUP: Hires Sout Risius Ross Advisors as Financial Advisor
AMERICAN CENTER: Case Summary & 20 Largest Unsecured Creditors
AMERICAN RESOURCES: Recurring Losses Raise Going Concern Doubt
AMERICANN INC: Wins $1.76M Arbitration Award Against WGP

AMPLIPHI BIOSCIENCES: Closes $2.7M Direct Offering of Common Stock
AMPLIPHI BIOSCIENCES: Sabby Mgt. Has 7.7% Stake as of March 20
ASSURANT INC: Moody's Assigns (P)Ba1 Preferred Stock Shelf Rating
ASSUREDPARTNERS INC: Moody's Maintains B2 Sr. Secured Loan Rating
B. LANE INC: New York & Co. Acquired Certain Assets in February

BABCOCK & WILCOX: Deloitte & Touche LLP Casts Going Concern Doubt
BESTWALL LLC: Future Claimants' Rep Taps Ankura as Claims Advisor
BILL BARRETT: Terminates Offerings Under Registration Statements
BOD ENTERPRISES: Plan Outline Okayed, Plan Hearing on April 25
CARTHAGE SPECIALTY: At Least 3 Paper Companies Mull Purchase

CASCADE ACCEPTANCE: Unsecureds to Get $1.1MM Under Liquidation Plan
CATHOLIC SCHOOL: Court Dismisses Chapter 11 Bankruptcy Petition
CENTENNIAL PROJECT: Arch Funding Opposes Approval of Plan Outline
CENVEO INC: Committee Taps FTI Consulting as Financial Advisor
CHINA COMMERCIAL: Mingjie Zhao Quits as CEO and President

CHRISTIE & CAROLINE: Hires Jones & Walden as Counsel
COCRYSTAL PHARMA: Lowers Net Loss to $613,000 in 2017
CONSTRUCTION MATERIALS: Taps Honey Law Firm as Legal Counsel
DATACONNEX LLC: Hires Harris Wiltshire as Special Counsel
DOLPHIN DIGITAL: 42West Obtains $2.3 Million Credit Facility

EAGLE REBAR: Hires Craig M. Geno PPLC as Attorney
ET SOLAR: Taps Grant Tan of UltraCPA, LLP as Tax Accountant
FC GLOBAL: Board Appoints Richard Leider as Audit Committee Member
FC GLOBAL: Fund Permits Use of Remaining Securites Sale Proceeds
FIRSTENERGY SOLUTIONS: Creates New Money Pool with Subsidiaries

FTTE LLC: Hires Johnston Law, PLLC as Counsel
FTTE LLC: Hires Michael R. Rubenstein as Accountant
GENON ENERGY: Enters Into Purchase & Sale Agreement with Stonepeak
HARBORVIEW TOWERS: Howard Bank Amends Plan, Extends Loan Repayment
HOLDINGS CORP: Moody's Assigns B2 CFR; Outlook Stable

HOPEWELL RISK: Taps Patel Ervin PLLC as Special Counsel
INDEPENDENT PORTFOLIO: Hires Greenberg Traurig as Counsel
INDEPENDENT PORTFOLIO: Taps WK Financial as Restructuring Advisor
INPIXON: Incurs $35.0 Million Net Loss in 2017
INVUITY INC: PricewaterhouseCoopers LLP Casts Going Concern Doubt

JBC AGRICULTURAL: Files Chapter 11 to Halt Judgments
JIT INDUSTRIES: Case Summary & 5 Unsecured Creditors
KIDS FOUNDATION: Hires Middlebrooks, P.C., as Attorney
KONA GRILL: Reports $23.4 Million Net Loss for 2017
LAYNE CHRISTENSEN: Cetus Says Granite Deal Bad for Stockholders

LECTRUS CORP: AZZ Completes Purchase of Certain Assets
LONG BLOCKCHAIN: Acquires Minority Stake in Stater Blockchain
MCCLATCHY CO: Names Peter Farr as Controller and CAO
MIAMI INTERNATIONAL: Taps Bayshore Partners as Investment Bank
MIAMI INTERNATIONAL: Taps KapilaMukamal as Accountant

MIAMI INTERNATIONAL: Taps Karl David Acuff as Regulatory Counsel
MIAMI INTERNATIONAL: Taps Meland Russin & Budwick as Attorney
MOLYCORP MINERALS: Files Chapter 11 Plan of Liquidation
MRI INTERVENTIONS: Ends 2017 With $9.3M in Cash & Cash Equivalents
NAKED BRAND: Makes Clarification Amendments to Benden Merger Pact

NATIONAL ORTHOPEDICS: Furr and Cohen as Attorney
NAVIENT CORP: Moody's Affirms Ba3 Sr. Unsecured Debt Rating
NEPHROS INC: May Issue Additional 3M Shares Under 2015 Equity Plan
NEVADA CLUB: Trustee Hires Lane & Nach as Counsel
NORTHERN OIL: Amends Exchange Agreements with Noteholders

NORVIEW BUILDERS: Hires Affiliated-Chicago as Real Estate Brokers
NOVABAY PHARMACEUTICALS: Incurs $7.40 Million Net Loss in 2017
OI BRASIL: Court Upholds Decision on Aurelius' Conduct
ONE HORIZON: Completes Acquisition of C-Rod Companies
ONE HUNDRED FOLD: Case Summary & 20 Largest Unsecured Creditors

PAL HEALTH: Hires Kimberly Chaney as Independent Contractor Manager
PARK PLACE: Moody's Assigns B3 Corp. Family Rating; Outlook Stable
PARKLAND FUEL: DBRS Confirms BB Issuer Rating, Trend Stable
PARKWAY RADIOLOGY: Hires Exit Strategy Solutions as Business Broker
PEERSTREAM INC: Incurs $5.89 Million Net Loss in 2017

PEERSTREAM INC: Signs Technology Services Agreement with ProximaX
PEOPLE'S COMMUNITY: Trustee 3Cubed Advisory as Financial Advisor
PERLL DIAGNOSTICS: Taps Eckert Seamans Cherin as Special Counsel
PRECIPIO INC: Reduces Warrants & Preferred Stock Exercise Prices
PRIME GLOBAL: Incurs US$126,700 Net Loss in First Quarter

PRINTING MACHINE: Hires EMG Despacho Legal as Legal Counsel
RDX TRANSPORT: Case Summary & 20 Largest Unsecured Creditors
REMINGTON OUTDOOR: Case Summary & 30 Largest Unsecured Creditors
REMINGTON OUTDOOR: Plan Has 40.3% Recovery for Term Lenders
REMINGTON OUTDOOR: Seeking May Confirmation of Prepack Plan

REMINGTON OUTDOOR: To Pay Undisputed Claims in Ordinary Course
RESOLUTE ENERGY: Further Amends Credit Pact with Bank of Montreal
RESTORATION ROBOTICS: Grant Thornton LLP Raises Going Concern Doubt
ROCKET SOFTWARE: Moody's Affirms B2 CFR After Acquisition Notice
ROOT9B TECHNOLOGIES: Ithan Creek Ceases as Shareholder

SAEXPLORATION HOLDINGS: DuPont Has 10.87% Stake as of March 19
SAEXPLORATION HOLDINGS: Will Pay Dividends on Preferred Stock
SEADRILL LTD: Fee Examiner Hires Haynes and Boone as Counsel
SEARS HOLDINGS: Deregisters Unsold Securities Under 2006 Plan
SEVEN CLOUDS: Will Raise $40M in Private Placement Financing

SHANDELEE LAKE: Hires Bronson Law Offices as Bankruptcy Counsel
SHARINN & LIPSHIE: Taps Berger, Fischoff & Shumer as Counsel
SOBEYS INC: DBRS Alters Trend to Stable & Confirms BB(high)
ST JOSEPH ENERGY: Moody's Rates $448.7MM Secured Loans Ba3
STYLES FOR LESS: April 17 Bid Deadline for IP Asset Sale Set

SYNERGY PHARMA: BDO USA Raises Going Concern Doubt
TOWER PROPERTIES: Taps Revolution Realty as Real Estate Broker
TREEHOUSE PRESCHOOL: Hires Guard Law Group as Attorney
UNITED BANCSHARES: Board Appoints Snodgrass as New Accountants
VALERITAS HOLDINGS: Friedman LLP Raises Going Concern Doubt

WACHUSETT VENTURES: Case Summary & 30 Largest Unsecured Creditors
WALDRON DEVELOPMENT: Taps CJBS, LLC, as Accountant
WALDRON DEVELOPMENT: Taps Ten-X as Marketplace & Transaction Host
WEST CORP: Acquisition Financing No Impact on Moody's Ba3 CFR
WJA ASSET MANAGEMENT: Taps Norton Moore Adams as Special Counsel

ZERO ENERGY: Case Summary & 20 Largest Unsecured Creditors
[^] Large Companies with Insolvent Balance Sheet

                            *********

AES CORP: Moody's Affirms Ba2 CFR & Alters Outlook to Positive
--------------------------------------------------------------
Moody's Investors Service changed the rating outlook for The AES
Corporation (AES) to positive from stable. At the same time,
Moody's affirmed AES' Ba2 Corporate Family Rating (CFR) and Senior
Unsecured Rating, the Ba2-PD Probability of Default Rating (PDR)
and the Ba1 Senior Secured Bank Credit Facility. AES' speculative
grade liquidity rating is affirmed at SGL-2.

RATINGS RATIONALE

"AES is taking steps to reduce its business risk and is increasing
the stability and predictability of its cash flows," said Natividad
Martel, Vice President -- Senior Analyst. "But consolidated
financial improvements occur more slowly, and are harder to see due
to the complexity of the organizational structure."

The change in rating outlook reflects the progress being made for a
number of projects that are still under construction, including the
re-negotiation of the construction contract with Strabag AG (not
rated), which reduces the geological risk exposure of AES Gener
S.A's (Baa3 negative) hydro-electric Alto Maipo plant.

The positive outlook also considers the more contracted nature of
AES' portfolio of new assets, lengthening the weighted averaged of
the remaining contracts to approximately 10 years from 7 years on a
pro-forma basis. This contract lengthening enhances cash flow
visibility and predictability of distributions to AES. This
increased weighted contract life incorporates a view that the
Southland repowering project, expected to be operational in 2020
and 2021, will operate under a 20-year power purchase agreement
with Southern California Edison Company (A2 stable). It should be
noted that AES is also shifting its corporate strategies to be more
climate friendly, by increasing its focus on renewable energy
supplies, including battery storage technologies and exiting its
merchant coal-fired power generation businesses.

AES' Ba2 CFR reflects management's more credit friendly financial
policies with respect to its funding sources. The recent decision
to reduce net parent company debt by $840 million with the proceeds
received from the sale of its Philippine assets on March 20, 2018,
is credit positive and was a material factor in the change in
rating outlook. This debt retirement is equal to approximately 18%
of the nearly $4.7 billion holding company debt (and approximately
4% of total consolidated debt) that was outstanding at year-end
2017.

Moody's notes that there is a material difference in the analytical
approach used by management to operate its business and how Moody's
examines AES' credit analysis. AES has a track-record of walking
away from certain assets and manages its business by focusing on
the parent only operating cash flows (POCF, defined as dividends
received from subsidiaries excluding interest and other parent
company expenses). From the POCF perspective, the holding company
debt reduction will drive an improvement in AES' ratio of POCF to
parent only debt to approximately 17% by year-end 2018 from around
14% at year-end 2017. The ratio is expected to further improve to
around 20% in 2019 and over 20% in 2020. This additional
improvement is largely driven by the distributions from the new
projects after they start operations over the next years,
additional cost savings and lower interest expenses largely
contribute to this improvement.

From a credit perspective, Moody's primarily focuses on AES'
consolidated profile, which generated approximately $2.5 billion in
cash flow in 2017 on top of roughly $21 billion of debt. The
consolidated credit analysis is important because it represents the
fundamental leverage position and credit quality of the corporate
family. Moreover, AES has established a track-record of indirectly
supporting its different subsidiaries through dividend reductions,
for example its utility subsidiaries AES El Salvador Trust II bis
(B2 stable) and Dayton Power and Light Company (Baa3 positive).
Importantly, key subsidiaries have also benefited from AES through
revised distribution policies when they face construction
challenges or delays, if the projects are deemed economic. Recent
examples include, AES Gener's Alto Maipo hydro-generation project
or Indianapolis Power and Light Company's (Baa1 stable) Eagle
Valley combined cycle natural gas plant.

The positive outlook reflects the better quality of AES'
consolidated cash flows and anticipates a progressive improvement
in the consolidated credit metrics, albeit at a slower pace
compared to the improvement in parent only metrics. Over the next
two years, Moody's estimates that AES will produce a ratio of
consolidated funds from operations (FFO) to consolidated debt in
the mid-teens range, compared to approximately 12% at year-end
2017. Incremental debt to finance the completion of the group's
highly leveraged projects will dampen some of the positive effect
on the consolidated credit metrics that result from the combination
of the cash generated by the new projects once operational,
scheduled debt amortization and the ongoing cost saving and
deleveraging initiatives at several of AES' existing subsidiaries.

AES' Ba2 CFR is tempered by the company's exposure to emerging
markets, particularly in non-investment grade countries, and the
counterparty risk exposure of these assets. These subsidiaries are
expected to maintain a material amount of distributions, at over
30% of the total subsidiary distributions received by AES. The
rating is also constrained by the complexity of the organizational
structure and its balance sheet. There are many partial ownership
investments in subsidiaries across the AES corporate family, and
the accounting provisions may not provide an accurate reflection of
how leverage is being used across the capital structures from a
credit perspective. However, these considerations are largely being
offset by the benefits from AES' diversification. The company has
operations in fifteen countries, across over 50 separate
subsidiaries. This diversification reduces the exposure to a single
entity to help meet the parent only capital requirements.

Liquidity Profile

AES' liquidity remains adequate. The speculative grade liquidity
rating of SGL-2 reflects good liquidity prospects for the next
twelve months based on the expectation that the parent will remain
free cash flow positive over the next twelve month. This
expectation considers AES' subsidiary track-record of consistently
up-streaming aggregate dividends in excess of $1 billion to the
parent holding company. In addition, AES' plans for additional cost
savings of $100 million along with the reduction in its interest
expenses following the two recent Notes cash tender offers. This
should allow AES to record a minimum POCF ranging between $600
million and $675 million in 2018. AES has further disclosed that it
has earmarked $250 million in investments in its subsidiaries and
$344 million for dividend distributions.

AES will use the $1 billion net proceeds received from the sale of
its Philippine assets to reduce debt, including the repayment of
$207 million borrowings that were outstanding under the credit
facility at year-end 2017. The SGL-2 also considers that AES
increased the size of its committed bank credit facility to $1.1
billion from $800 million. The facility is scheduled to expire in
2020 and 2021. The SGL-2 also anticipates that AES will remain in
compliance with substantial headroom with the two financial
covenant requirements: a minimum parent operating cash flow
coverage and a maximum level of recourse debt relative to cash
flow. AES does not have any major debt maturities until 2021 when
the 3-year $500 million 4% Notes recently issued as part of one of
the cash tender offers will become due.

What Could Change the Rating - Up

AES' ratings could be upgraded if there is an improvement in the
consolidated financial metrics along with the significant
improvement in its parent only credit metrics. Specifically, if AES
is able to record standalone POCF to standalone debt of 17% and
consolidated FFO to consolidated debt of at least 13%, particularly
as new projects progressively start operations. These metrics are
commensurate with the low-end of the guidelines provided for the
Ba-rating category under the Unregulated Utilities and Unregulated
Power Companies Methodology. That said, Moody's acknowledges that
AES owns interests or holds ownership stakes in some utilities,
particularly Indianapolis Power & Light through IPALCO, while the
contracted operations of a large portion of its generation assets
enhance the visibility of the group's cash flows.

What Could Change the Rating - Down

A change in AES' strategy or more aggressive financial policies,
where shareholder returns in higher leverage, or more contentious
regulatory or political environments in AES' key subsidiary
jurisdictions (such as Indiana) could result in a downgrade.
Ratings could also be downgraded if AES' average POCF to debt and
consolidated FFO to debt remain below 10% or if the parent only
Retained Cash flows to standalone debt falls below 7% for an
extended period.

The principal methodology used in these ratings was Unregulated
Utilities and Unregulated Power Companies published in May 2017.

AES is a globally diversified power holding company that owns a
portfolio of electricity generation and distribution businesses in
fifteen countries. In total, AES has ownership interests in
approximately 35,000 MW of generating capacity across the globe and
serves retail customers via its distribution subsidiaries in three
countries.


AMBOY GROUP: Hires Sout Risius Ross Advisors as Financial Advisor
-----------------------------------------------------------------
Amboy Group LLC seeks authority from the U.S. Bankruptcy Court for
the District of New Jersey to hire Sout Risius Ross Advisors, LLC,
and its affiliate Stout Risius Ross, LLC, as financial advisor and
investment banker.

Professional services to be rendered by Stout are:

     a. assist the Debtors in the development and distribution of
selected information, documents and other materials, and advising
the Debtors in the preparation of an offering memorandum;

     b. assist the Debtors in evaluation indications of interest
and proposals regarding any transaction from current and/or
potential lenders, equity investors, acquirers and/or strategic
partners;

     c. assist the Debtors and participate with creditors and other
parties in the negotiation of any transaction;

     d. provide expert advice and testimony regarding financial
matters related to any transaction;

     e. attend meetings of the Debtor's Board of Directors,
creditor groups, official constituencies and other interested
parties as mutually agreed; and

     f. provide any such other financial advisory and investment
banking services as may be required by additional issues and
developments yet to be realized in the course of the bankruptcy
cases.

Michael Krakovsky, Managing Director and Head of Special Situations
at Stout Risius Ross Advisors, attests that his firm is a
disinterested person under 11 U.S.C. Sec. 101(14) and does not
represent or hold any interest adverse to the debtor or the
estate.

Arrangements for compensation are:

     a. Initial fees: a nonrefundable cash fee of $10,000

     b. Monthly fees: Upon the first monthly anniversary of the
Effective Date, and every monthly anniversary of the Effective
Date, the Company will pay SRRA a nonrefundable cash fee of
$10,000.

     c. Transaction fees: The Company will pay SRRA these
transaction fees:

        1. Financing Transaction Fee.  SRRA will earn directly from
gross proceeds of the financing transaction a cash fee equal to the
sum of (i) $3% of the gross proceeds of any indebtedness raised or
committed that is senior to other indebtedness of the company (ii)
5% of the gross proceeds of any indebtedness raised or committed
that is secured by a lien, is unsecured and/ or is subordinated;
and (iii) 7% of the gross proceeds of all equity or equity-linked
securities placed or committed.

        2. Restructuring Transaction Fee.  Upon the date of
confirmation of a Chapter 111 plan, SRRA will earn a cash fee of
$350,000.

        3. Sale Transaction Fee.  Upon the closing of a sale
transaction, SRRA will earn from the gross proceeds a cash fee
based upon aggregate gross consideration ("AGC"), calculated as
follows:

           * For AGC up to $11 million: $350,000 plus
           * For AGC between $11 and $14 million: 5% of such
incremental AGC, plus

           * For AGC between $14 and $17 million: 7% of such
incremental AGC, plus

           * For AGC above $17 million: 10% of such incremental
AGC.

The firm can be reached through:

         Michael Krakovsky
         Stout Risius Ross Advisors, LLC
         One South Wacker Drive, 38th Floor
         Chicago, IL 60606
         Phone: 312-857-9000
         Fax: 312-857-9001
         E-mail: mkrakovsky@stoutadvisory.com

                        About Amboy Group

Amboy Group LLC, d/b/a Tommy Moloney's, d/b/a Agnelli's Gourmet,
d/b/a Amboy Cold Storage, is a provider of food products and
temperature controlled warehouses. Its food processing and cold
storage facility serves as a manufacturer/ distributor of authentic
Irish and Italian meat products in America.  Amboy Group's facility
is USDA, FDA and SQF 2000 certified.

CLU Amboy, LLC, is the fee simple owner of a real property located
at 1 Amboy Avenue Woodbridge, NJ 07095 with an appraised value of
$13 million. CLU Amboy reported gross revenue of $624,444 in 2016
and gross revenue of $644,066 in 2015.

Amboy Group holds a 51% interest in an American entity known as
Parmacotta-Amboy NA, LLC that distributes Italian meats.  The
remaining 49% is owned by an American entity known as Parmacotto
America. Parmacotto America is owned by Paramcotto sPa. Parmacotto
sPa has been subject to insolvency proceedings in Italy for
approximately two and half years, during which time, no revenue has
flowed from Parmacotto sPa to Amboy Group. Amboy Group's gross
revenue amounted to $10.01 million in 2016 and $6.26 million in
2015.

Amboy Group LLC and its affiliate CLU Amboy filed Chapter 11
petitions (Bankr. D.N.J. Case Nos. 17-31653 and 17-31647) on Oct.
25, 2017.  At the time of filing, the Amboy Group reported $1.48
million in assets and $7.11 million in liabilities, while CLU Amboy
reported $13.34 million in assets and $10.78 million in
liabilities.

The Hon. Christine M. Gravelle presides over the case.

The Debtors tapped Anthony Sodono, III, Esq., and Sari Blair
Placona, Esq., of Trenk, DiPasquale, Della Fera & Sodono, P.C., as
bankruptcy counsel.  The Debtors hired Reitler Kailas & Rosenblatt
LLC as special counsel, and Thomas A. Ferro, P.C., as their
accountant.


AMERICAN CENTER: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: American Center for Civil Justice, Inc.
        216 River Ave, Ste 110
        Lakewood, NJ 08701-4807

Type of Business: American Center for Civil Justice, Inc. is
                  a tax-exempt organization that provides
                  legal services.  The organization defends human
                  and civil rights by advocating and aiding
                  lawsuits by victims of oppression, acts of
                  violence and other injustices.

Chapter 11 Petition Date: March 23, 2018

Court: United States Bankruptcy Court
       District of New Jersey (Trenton)

Case No.: 18-15691

Judge: Hon. Christine M. Gravelle

Debtor's Counsel: Timothy P. Neumann, Esq.
                  BROEGE, NEUMANN, FISCHER & SHAVER LLC
                  25 Abe Voorhees Drive
                  Manasquan, NJ 08736
                  Tel: 732-223-8484
                  Fax: 732-223-2416
                  E-mail: timothy.neumann25@gmail.com
                          tneumann@bnfsbankruptcy.com

Estimated Assets: $10 million to $50 million

Estimated Debt: $10 million to $50 million

The petition was signed by Elie Perr, president.

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

              http://bankrupt.com/misc/njb18-15691.pdf

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
American Center for                                    $14,818,844
Civil Justice Religi
125 Half Mile Rd Ste 200
Red Bank, NJ
07701-6749
Email: perr@acenter.us

Avi Elishis                                             $5,675,175
68 Westminster Ave
Bergenfield, NJ
07621-3916
Robert Tolchin
Email: rtolchin@bermanlaw.com

Chad Holland                                                    $0

Diamond Reporting                                           $5,675

Diana Compuzano                                         $8,955,215
158 W 84th St Apt 2A
New York, NY 10024-4625
Robert Tolchin
Email: rtolchin@berkmanlaw.com

Donna Marie Holland                                             $0

Eli Ezer Perr                                             $320,171
63 Hedge Dr
Lakewood, NJ
08701-2424
Email: ez@acenter.us

Gerald Welsh                                                    $0

Gregg Salzman                                           $4,725,028
10 Tremblay Rd
East Brunswick, NJ
08816-4563
Robert Tolchin
Email: rtolchin@berkmanlaw.com

James Holland                                                   $0

Joshua Ambush                                                   $0
Email: joshua@ambushlaw.com

Koffsky Schwalb, LLC                                      $321,382
349 5th Ave Ste 733
New York, NY
10016-5019
Email: eschwalb@koffskyschwalb.com

Loeb & Loeb, LLP                                          $150,000
Email: mowens@loeb.com

Lourdes L. Morena Ledon                                    $20,000

Michael Welsh                                                   $0

Neal Sher                                                  $12,500
Email: nealsher@gmail.com

Professor Dan Sarooshi                                     $25,000
Email: dsarooshi@essexcourt.net

Professor Roy D. Simon                                     $37,086
Email: roy.d.simon@gmail.com

Tory's LLP                                                $120,000
Email: switmore@tory's.com

Weinreb Law Firm, PLLC                                    $181,395
Email: eweinreb@weinreblaw.com


AMERICAN RESOURCES: Recurring Losses Raise Going Concern Doubt
--------------------------------------------------------------
American Resources Corporation filed its quarterly report on Form
10-Q, disclosing a net loss of $4.08 million on $4.37 million of
total revenue for the three months ended June 30, 2017, compared
with a net loss of $8.82 million on $141,264 of total revenue for
the same period in 2016.

For the six months ended June 30, 2017, the Company recorded a net
loss of $6.96 million on $10.98 million of total revenue, compared
to a net loss of $17.65 million on $888,043 of total revenue for
the same period last year.

At June 30, 2017, the Company had total assets of $16.99 million,
total liabilities of $50.51 million, and a $33.52 million in total
stockholders' deficit.

The Company has suffered recurring losses from operations and
currently has a working capital deficit.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.  The Company plans to generate profits by expanding
current coal operations as well as developing new coal operations.
However, they will need to raise the funds required to do so
through sale of its securities or through loans from third parties.
The Company does not have any commitments or arrangements from any
person to provide them with any additional capital.  If additional
financing is not available when needed, the Company may need to
cease operations.  The Company may not be successful in raising the
capital needed to expand or develop operations. Management believes
that actions presently being taken to obtain additional funding
provide the opportunity for the Company to continue as a going
concern.

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

                      https://is.gd/FvzZR7

                  About American Resources Corp.

American Resources Corporation, through its subsidiary, Quest
Energy Inc., mines for, processes, and sells coal in the United
States and internationally.  Quest Energy currently has five coal
mining and processing operating subsidiaries: McCoy Elkhorn Coal
LLC (doing business as McCoy Elkhorn Coal Company) (McCoy Elkhorn),
Knott County Coal LLC (Knott County Coal), Deane Mining LLC (Deane
Mining) and Quest Processing LLC (Quest Processing) located in
eastern Kentucky within the Central Appalachian coal basin, and ERC
Mining Indiana Corporation (ERC) located in southwest Indiana
within the Illinois coal basin.



AMERICANN INC: Wins $1.76M Arbitration Award Against WGP
--------------------------------------------------------
An arbitration panel issued its final award and awarded Americann,
Inc. $1,761,675 on March 15, 2018, according to a Form 8-K filed
with the Securities and Exchange Commission.

On April 7, 2017, the Company filed an arbitration claim against
Wellness Group Pharms, LLC.  The arbitration hearing commenced on
Jan. 8, 2018 and concluded on Jan. 10, 2018.

This award consisted of $1,045,000, plus interest at the rate of
18% per year from April 18, 2015 through March 15, 2018 ($550,000),
the Company's attorneys' fees and costs ($113,865), and arbitration
fees and expenses ($52,810).

The American Arbitration Association will also return to the
Company $32,562 which the Company paid to the AAA as deposits
during the course of the arbitration proceeding.

Beginning Sept. 21, 2014, Americann entered into a series of
agreements with WGP, an entity that was pursuing licenses to
operate marijuana cultivation facilities under the Illinois
Compassionate Use of Medical Cannabis Pilot Program Act.  On
Feb. 2, 2015 WGP was granted a license to operate a cultivation
facility.  As amended, these agreements provided, among other
things, that the Company was to provide working capital advances to
WGP, with any advances accruing interest at a rate of 18% per
annum.

Between February 2015 and April 2015, Americann made working
capital advances to WGP totaling $673,294.  The Company also
funded costs totaling $332,357 to begin construction of WGP's
cultivation facility.  Due to WGP's failure to comply with
the terms of these agreements, and repeated lack of good faith and
fair dealing, the Company terminated the agreements with WGP.

The arbitration award issued on March 15, 2018 is final and not
subject to appeal or counterclaim.

                        About Americann

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

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

MaloneBailey, LLP, in Houston, Texas, issued a "going concern"
opinion in its report on the consolidated financial statements for
the year ended Sept. 30, 2017 stating that the Company suffered
recurring losses from operations and has an accumulated deficit.
These conditions raise significant doubt about the Company's
ability to continue as a going concern.


AMPLIPHI BIOSCIENCES: Closes $2.7M Direct Offering of Common Stock
------------------------------------------------------------------
AmpliPhi Biosciences Corporation completed on March 22, 2018 the
closing of its previously announced registered direct offering of
2,743,640 shares of its common stock at a price of $1.10 per share.
The net proceeds to the Company from the offering are expected to
be approximately $2.7 million, after deducting placement agent fees
and estimated offering expenses payable by it.  Ampliphi
anticipates using the net proceeds from the offering for general
corporate purposes, including manufacturing expenses, clinical
trial expenses, research and development expenses, and general and
administrative expenses.

H.C. Wainwright & Co., LLC, acted as its exclusive placement agent
for the offering and received a placement agent fee from the
Company equal to 6.0% of the aggregate gross proceeds from the
offering.  The Company also reimbursed Wainwright for its expenses
in connection with the offering on a non-accountable basis in an
amount equal to $35,000.

The offering was made pursuant to the Company's registration
statement on Form S-3 (File No. 333-210974), which was declared
effective by the Securities and Exchange Commission on May 13,
2016, and a prospectus supplement thereunder.

As of immediately following the completion of the offering, the
Company had 16,464,464 shares of common stock outstanding.

                   About AmpliPhi Biosciences

Based in San Diego, California, AmpliPhi Biosciences Corporation --
http://www.ampliphibio.com/-- is a clinical-stage biotechnology
company focused on treating antibiotic-resistant infections using
its proprietary bacteriophage-based technology.  AmpliPhi's lead
product candidates target multidrug-resistant Staphylococcus aureus
and Pseudomonas aeruginosa, which are included on the WHO's 2017
Priority Pathogens List.  Phage therapeutics are uniquely
positioned to address the threat of antibiotic-resistance as they
can be precisely targeted to kill select bacteria, have a
differentiated mechanism of action, can penetrate and disrupt
biofilms (a common bacterial defense mechanism against
antibiotics), are potentially synergistic with antibiotics and have
been shown to restore antibiotic sensitivity to drug-resistant
bacteria.

Ampliphi incurred a net loss attributable to common stockholders of
$12.83 million on $115,000 of revenue for the year ended Dec. 31,
2017, compared to a net loss attributable to common stockholders of
$24.27 million on $260,000 of revenue for the year ended Dec. 31,
2016.  As of Dec. 31, 2017, AmpliPhi had $11.13 million in total
assets, $3.40 million in total liabilities and $7.73 million in
total stockholders' equity.

Ernst & Young LLP, in San Diego, California, issued a "going
concern" opinion in its report on the consolidated financial
statements for the year ended Dec. 31, 2017, citing that the
Company has suffered recurring losses and negative cash flows from
operations that raise substantial doubt about its ability to
continue as a going concern.  The Company said it is exploring
multiple financing options.


AMPLIPHI BIOSCIENCES: Sabby Mgt. Has 7.7% Stake as of March 20
--------------------------------------------------------------
In a Schedule 13G filed with the Securities and Exchange
Commission, these entities reported beneficial ownership of shares
of common stock of AmpliPhi Biosciences Corporation as of March 20,
2018:
         
                                        Shares      Percentage
                                     Beneficially       of
   Reporting Person                      Owned        shares
   ----------------                  ------------   ----------
Sabby Healthcare Master Fund, Ltd.     640,455         3.89%

Sabby Volatility Warrant
Master Fund, Ltd.                      640,455         3.89%

Sabby Management, LLC                1,280,910         7.78%

Hal Mintz                            1,280,910         7.78%

Sabby Management, LLC and Hal Mintz do not directly own any shares
of Common Stock, but each indirectly owns 1,280,910 shares of
Common Stock.  Sabby Management, LLC, a Delaware limited liability
company, indirectly owns 1,280,910 shares of Common Stock because
it serves as the investment manager of Sabby Healthcare Master
Fund, Ltd. and Sabby Volatility Warrant Master Fund, Ltd., Cayman
Islands companies.  Mr. Mintz indirectly owns 1,280,910 shares of
Common Stock in his capacity as manager of Sabby Management, LLC.

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

                      https://is.gd/uqqqMe

                    About AmpliPhi Biosciences

Based in San Diego, California, AmpliPhi Biosciences Corporation --
http://www.ampliphibio.com/-- is a clinical-stage biotechnology
company focused on treating antibiotic-resistant infections using
its proprietary bacteriophage-based technology.  AmpliPhi's lead
product candidates target multidrug-resistant Staphylococcus aureus
and Pseudomonas aeruginosa, which are included on the WHO's 2017
Priority Pathogens List.  Phage therapeutics are uniquely
positioned to address the threat of antibiotic-resistance as they
can be precisely targeted to kill select bacteria, have a
differentiated mechanism of action, can penetrate and disrupt
biofilms (a common bacterial defense mechanism against
antibiotics), are potentially synergistic with antibiotics and have
been shown to restore antibiotic sensitivity to drug-resistant
bacteria.

Ampliphi incurred a net loss attributable to common stockholders of
$12.83 million on $115,000 of revenue for the year ended Dec. 31,
2017, compared to a net loss attributable to common stockholders of
$24.27 million on $260,000 of revenue for the year ended Dec. 31,
2016.  As of Dec. 31, 2017, AmpliPhi had $11.13 million in total
assets, $3.40 million in total liabilities and $7.73 million in
total stockholders' equity.

Ernst & Young LLP, in San Diego, California, issued a "going
concern" opinion in its report on the consolidated financial
statements for the year ended Dec. 31, 2017, citing that the
Company has suffered recurring losses and negative cash flows from
operations that raise substantial doubt about its ability to
continue as a going concern.  The Company said it is exploring
multiple financing options.


ASSURANT INC: Moody's Assigns (P)Ba1 Preferred Stock Shelf Rating
-----------------------------------------------------------------
Moody's Investors Service has assigned provisional ratings to the
shelf registration of Assurant Inc. (Assurant; provisional senior
at (P)Baa2). In the same action, Moody's assigned a Baa2 rating to
Assurant's $900 million of senior notes due in 2021, 2023 and 2028
(on review for downgrade) and a Baa3(hyb) rating to its $400
million of subordinated notes (on review for downgrade) due 2048,
to be issued by Assurant off its shelf registration. The rating
review for downgrade was initiated on October 18, 2017 following
Assurant's announcement that it would acquire The Warranty Group
(TWG, unrated) from TPG Capital (TPG) for about $2.5 billion. The
company expects to use the net proceeds from the offerings along
with net proceeds received from its Mandatory Convertible Preferred
Stock offering and cash on hand to refinance its $350 million
senior unsecured notes which matured in 2018 and finance the TWG
acquisition, including repayment of TWG's $590 million of debt at
the closing. The transaction is expected to close in the second
quarter of 2018, subject to regulatory approvals, and other
customary closing conditions.

Assignments:

Issuer: Assurant, Inc.

-- Senior unsecured debt, assigned Baa2; Placed Under Review for
    Downgrade

-- Subordinated debt, assigned Baa3(hyb); Placed Under Review for

    Downgrade

-- Provisional senior unsecured shelf at (P)Baa2; Placed Under
    Review for Downgrade

-- Provisional subordinated shelf at (P)Baa3; Placed Under Review

    for Downgrade

-- Provisional preferred stock shelf at (P)Ba1; Placed Under
    Review for Downgrade

RATINGS RATIONALE

According to Moody's, the ongoing review of The Assurant's ratings
is focused on the group's prospective profitability, operational
flexibility and capital adequacy. Moody's expects that the
acquisition will meaningfully increase the company's financial
leverage as well as goodwill and intangibles; and carries
significant integration and execution risks given the combination
of two relatively complex organizations. On a pro forma basis,
Moody's estimates the consolidated financial leverage will increase
to approximately 28%, up from 22.6% as of year-end 2017. However,
the rating agency added that Assurant's pro forma financial
leverage on tangible equity basis will be much higher. While
Moody's expect Assurant will gradually reduce its financial
leverage, it is likely to be elevated for some time.

Moody's said the ratings are based on the group's strong market
position in a number of niche, specialty property & casualty
insurance markets, such as lender-placed homeowners insurance,
credit insurance/protection, multifamily housing products, and
extended service contracts/warranties. These lines of business are
complex, generally have limited market competition, and the company
maintains strong relationships with various distributors. These
characteristics provide competitive advantages for Assurant
including pricing flexibility and fairly stable revenues as well as
strong historical profitability.

These strengths are offset by the group's overall modest scale,
substantial level of catastrophe exposure (particularly gross of
reinsurance) from its lender-placed homeowners line, and exposure
to adverse changes in the legal and regulatory environment given
its niche products. Assurant's gross and net catastrophe exposure
is substantially higher than similarly rated P&C peers. The company
has also experienced rapid growth through new products and
acquisitions which carries more risk than established lines.

While the acquisition of TWG gives the company a stronger market
presence in vehicle service contracts, diversifies its distribution
channels, and provides significant savings in terms of expense
synergies, the company's catastrophe risk is expected to remain a
key source of near term capital and earnings volatility given the
company's sizable homeowners' exposures, primarily in Texas and
Florida.

Upon the close of the acquisition under terms broadly consistent
with those previously announced, Moody's would most likely
downgrade the ratings of Assurant's operating insurance
subsidiaries and the holding company by one notch, with a stable
outlook.

A termination of the planned transaction, with no material change
to Assurant's current financial profile would most likely result in
a confirmation of the ratings with a stable outlook.

Assurant is a Delaware-based holding company whose subsidiaries
focus on offering diversified specialty insurance and fee-based
products and services. For 2017, Assurant generated total revenue
of $6.4 billion and net income of approximately $520 million. The
company reported total assets of $31.8 billion and shareholders'
equity of approximately $4.3 billion as of December 31, 2017.

The principal methodology used in these ratings was Global Property
and Casualty Insurers published in May 2017.

Moody's insurance financial strength ratings are opinions of the
ability of insurance companies to pay senior policyholder claims
and obligations.


ASSUREDPARTNERS INC: Moody's Maintains B2 Sr. Secured Loan Rating
-----------------------------------------------------------------
Moody's Investors Service is maintaining a B2 rating on the senior
secured term loan of AssuredPartners, Inc. (corporate family rating
B3), which the company is upsizing by $250 million to $1.5 billion.
The company expects to use net proceeds of the incremental
borrowing to repay revolving credit borrowings, pay related fees
and expenses, and help fund acquisitions. The rating outlook for
AssuredPartners is stable.

AssuredPartners' ratings reflect its growing presence in middle
market insurance brokerage; good diversification across clients,
producers, insurance carriers and product lines; and healthy EBITDA
margins. The company has made organizational changes to improve its
organic growth, which Moody's expects will be in the low single
digits in 2018. AssuredPartners' strengths are tempered by its
aggressive financial leverage and significant cash outflows related
to its contingent earnout liabilities. Given the company's high
volume of acquisitions, AssuredPartners' existing and acquired
operations face potential liabilities from errors and omissions in
the delivery of professional services.

Giving effect to the proposed incremental borrowing and associated
acquired EBITDA, Moody's estimates that AssuredPartners' pro forma
debt-to-EBITDA ratio would be around 7.5x, with (EBITDA - capex)
interest coverage over 2x. These metrics include Moody's accounting
adjustments for operating leases, deferred earnout obligations and
run-rate earnings from completed acquisitions. Moody's expects the
company to reduce its debt-to-EBITDA ratio over the next few
quarters through continued EBITDA growth and slight amortization of
the term loan. While the performance-based deferred earnout
arrangements promote growth among the company's acquired brokers,
they also add to its financial leverage and near-term cash
outflows.

Factors that could lead to an upgrade of AssuredPartners' ratings
include: (i) debt-to-EBITDA ratio below 6x, (ii) (EBITDA - capex)
coverage of interest consistently exceeding 2x, and (iii)
free-cash-flow-to-debt ratio exceeding 5%.

Factors that could lead to a rating downgrade include: (i)
debt-to-EBITDA ratio above 7.5x, (ii) (EBITDA - capex) coverage of
interest below 1.2x, or (iii) free-cash-flow-to-debt ratio below
2%.

Moody's maintains the following ratings (and loss given default
(LGD) assessments):

Corporate family rating at B3;

Probability of default rating at B3-PD;

$242.5 million senior secured revolving credit facility maturing in
October 2022 at B2 (LGD3);

$1.5 billion (including $250 million increase) senior secured term
loan maturing in October 2024 at B2 (LGD3);

$500 million senior unsecured notes maturing in August 2025 at Caa2
(LGD5).

The principal methodology used in these ratings was Insurance
Brokers and Service Companies published in September 2017.

Based in Lake Mary, Florida, AssuredPartners ranks among the 15
largest US insurance brokers. The company generated revenues of
$782 million for the 12 months through September 2017.


B. LANE INC: New York & Co. Acquired Certain Assets in February
---------------------------------------------------------------
New York & Company, Inc., a specialty apparel chain with 432 retail
stores, on March 22, 2018, announced results for the fourth quarter
and fiscal year ended February 3, 2018.

The Company disclosed that on February 2, 2018, it acquired certain
assets of Fashion to Figure, a U.S. based retailer of trendy
plus-size fashions, including intellectual property rights related
to the Fashion to Figure(R)brand, for a total cash purchase price
of $2.4 million including fees and expenses which was funded with
cash on hand.

The assets were acquired by TFT Acquisition LLC, as the successful
bidder at an auction run by Fashion to Figure, as part of its
ongoing reorganization under Chapter 11 of the U.S. Bankruptcy Code
and were subsequently acquired by the Company.  The asset purchase
agreement covers all intellectual property, including trademarks,
tradenames, an extensive customer database, and all in-store
assets, with the exception of inventory.  All lease obligations
remained with the seller; however, the Company negotiated
satisfactory new lease agreements to enable the Company to relaunch
8 key Fashion to Figure locations.  The Company relaunched the
Fashion to Figure business with 8 stores and through its eCommerce
platform in early February.  The Company hired certain former
employees of Fashion to Figure, including members of the design,
merchandising, eCommerce and the field management teams, who joined
the Company during the fourth quarter of fiscal year 2017.

                          About B. Lane

B. Lane, Inc., d/b/a Fashion to Figure --
https://www.fashiontofigure.com/ -- operates as a retailer of plus
size fashion apparel for women.  The company sells dresses, denim,
jumpsuits and rompers, accessories, tops, bottoms, and jackets with
store locations in Connecticut, Delaware, Georgia, Maryland,
Massachusetts, New Jersey, and New York.

B. Lane, now known as RWRF Inc., and its affiliates filed Chapter
11 petitions (Bankr. D.N.J. Lead Case No. 17-32958) on Nov. 13,
2017.  In the petition signed by CEO Michael Kaplan, the Debtor
estimated assets and liabilities $1 million to $10 million.

Judge John K. Sherwood is assigned to these cases.

Lowenstein Sandler LLP is the Debtor's bankruptcy counsel.

An official committee of unsecured creditors has been appointed in
the Debtors' cases.  The Committee retained Hahn & Hessen LLP as
its lead counsel, Fox Rothschild LLP as its local counsel, and
EisnerAmper LLP as its accountant.


BABCOCK & WILCOX: Deloitte & Touche LLP Casts Going Concern Doubt
-----------------------------------------------------------------
Babcock & Wilcox Enterprises, Inc., filed with the U.S. Securities
and Exchange Commission its annual report on Form 10-K, disclosing
a net loss of $379.01 million on $1,557.73 million of revenues for
the fiscal year ended December 31, 2017, compared to a net loss of
$115.08 million on $1,578.26 million of revenues for the year ended
in 2016.

Deloitte & Touche LLP states that the Company recognized additional
losses in the fourth quarter of 2017 that led to covenant
violations associated with its second lien credit facility and does
not have sufficient capital to repay such loans.  These matters
raise substantial doubt about the Company's ability to continue as
a going concern.

The Company's balance sheet at December 31, 2017, showed total
assets of $1,322.23 million, total liabilities of $1,131.53
million, and a total stockholders' equity of $190.70 million.

A copy of the Form 10-K is available at:
                              
                       https://is.gd/6XORno

                 About Babcock & Wilcox Enterprises

Babcock & Wilcox Enterprises, Inc., is a technology-based provider
of advanced fossil and renewable power generation and environmental
equipment that includes a broad suite of boiler products,
environmental systems, and services for power and industrial uses.
The Company specializes in technology and engineering for power
generation and various other industries, including the procurement,
erection and specialty manufacturing of related equipment, and
services.


BESTWALL LLC: Future Claimants' Rep Taps Ankura as Claims Advisor
-----------------------------------------------------------------
Sander L. Esserman, the proposed legal representative for future
claimants of Bestwall LLC, seeks authority from the U.S. Bankruptcy
Court for the Western District of North Carolina, Charlotte
Division, to hire Ankura Consulting Group, LLC as claims-evaluation
consultants, effective as of Feb. 23, 2018.

Services to be rendered by Ankura are:

     a. estimate the number and value of present and future
asbestos-related personal-injury claims and demands;  

     b. develop claims procedures to be used in connection with a
claims resolution trust;

     c. evaluate reports and opinions of experts and consultants
retained by other parties-in-interest to the bankruptcy proceeding;


     d. analyze and respond to issues related to providing notice
to asbestos-related personal-injury claimants and reviewing such
notice procedures;

     e. provide expert testimony and reports related to the
foregoing and assisting the Future Claimants' Representative in
preparing and evaluating reports and testimony by other experts and
consultants; and

     f. provide other consulting services as may be requested by
the Future Claimants' Representative.  

The hourly rates for Ankura professionals are:

        Senior Managing Directors            $550 to $750
        Managing Directors                   $450 to $550
        Senior Directors                     $350 to $450
        Directors                            $275 to $350
        Senior Associates and Associates     $150 to $275

Thomas Vasquez, Ph.D., a senior managing director at Ankura
Consulting Group, attests that Ankura is a "disinterested person"
as that term is defined in Section 101(14) of the Bankruptcy Code.


The firm can be reached through:

     Thomas Vasquez, Ph.D.
     Ankura Consulting Group, LLC
     750 Third Avenue, 28th Floor
     New York, NY 10017
     Tel: 212-818-1555
     Fax: 212-818-1551

                     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.


BILL BARRETT: Terminates Offerings Under Registration Statements
----------------------------------------------------------------
Bill Barrett Corporation filed a post-effective amendment No. 1 to
deregister all unsold securities registered for issuance under the
Registration Statement on Form S-3, File No. 333-205230, which was
filed with the Securities and Exchange Commission on June 25,
2015.

The Company also separately filed post-effective amendments to Form
S-8 relates to the following Registration Statements of Bill
Barrett on Form S-8:

   * Registration Statement No. 333-121642, filed with the
     SEC on Dec. 23, 2004, registering the offer and sale of
     6,585,333 shares of the Company's common stock, par value
     $0.001 per share (including the associated preferred stock
     purchase rights), issuable pursuant to the Company's Amended
     and Restated 2002 Stock Option Plan, 2003 Stock Option Plan
     and 2004 Stock Incentive Plan, which includes up to 183,760
     shares of Common Stock previously issued pursuant to the
     Company's Amended and Restated 2002 Stock Option Plan and
     2003 Stock Option Plan.  This Registration Statement also
     covers an indeterminate number of additional shares of Common
     Stock that may be issued to prevent dilution resulting from
     stock splits, stock dividends or similar transactions
     pursuant to those plans.

   * Registration Statement No. 333-130787, filed with the
     SEC on Dec. 30, 2005, registering the offer and sale of
     250,000 shares of Common Stock pursuant to the Company's
     Retirement Savings Plan.

   * Registration Statement No. 333-152187, filed with the
     SEC on July 8, 2008, registering the offer and sale of
     3,000,000 shares of Common Stock and an indeterminate number
     of additional shares of Common Stock that may be issued to
     prevent dilution by reason of stock splits, stock dividends
     or similar transactions, issuable pursuant to the Company's
     2008 Stock Incentive Plan.

   * Registration Statement No. 333-182221, filed with the
     SEC on June 19, 2012, registering the offer and sale of
     6,284,884 shares of Common Stock and an indeterminate number
     of additional shares of Common Stock that may be issued to
     prevent dilution by reason of stock splits, stock dividends
     or similar transactions, issuable pursuant to the Company's
     2012 Equity Incentive Plan.

   * Registration Statement No. 333-201853, filed with the
     SEC on Feb. 4, 2015, registering the offer and sale of an
     additional 50,000 shares of Common Stock and an indeterminate
     number of additional shares of Common Stock that may be
     issued to prevent dilution by reason of stock splits, stock
     dividends or similar transactions, issuable pursuant to the
     Company's Retirement Savings Plan.

On Dec. 4, 2017, the Company entered into an Agreement and Plan of
Merger with Fifth Creek Energy Operating Company, LLC, a Delaware
limited liability company, HighPoint Resources Corporation, f/k/a
Red Rider Holdco, Inc., a Delaware corporation and a wholly owned
subsidiary of the Company, Rio Merger Sub, LLC, a Delaware limited
liability company and a direct wholly owned subsidiary of
HighPoint, Rider Merger Sub, Inc., a Delaware corporation and a
direct wholly owned subsidiary of HighPoint, for certain limited
purposes set forth in the Merger Agreement, Fifth Creek Energy
Company, LLC, a Delaware limited liability company, and for certain
limited purposes set forth in the Merger Agreement, NGP Natural
Resources XI, L.P., a Delaware limited partnership.

On March 19, 2018, pursuant to the Merger Agreement, Parent Merger
Sub merged with and into the Company, with the Company surviving
the merger, and Rio Grande Merger Sub merged with and into Fifth
Creek, with Fifth Creek surviving the merger.  As a result, the
Company and Fifth Creek became direct wholly owned subsidiaries of
HighPoint.

In connection with the Merger, the Company has terminated all
offerings of its securities pursuant to the Registration Statement.
Accordingly, the Company terminated the effectiveness of the
Registration Statements and, in accordance with undertakings
contained in the Registration Statements to remove from
registration, by means of a post-effective amendment, any of the
securities that had been registered but remained unsold at the
termination of the offering, removes from registration any and all
securities of the Company registered but unsold under the
Registration Statements as of March 21, 2018.

                      About Bill Barrett

Bill Barrett Corporation (NYSE: BBG), headquartered in Denver,
Colorado -- http://www.billbarrettcorp.com/--  develops oil and
natural gas in the Rocky Mountain region of the United States.

Bill Barrett incurred a net loss of $138.2 million in 2017 compared
to a net loss of $170.37 million in 2016.  As of Dec. 31, 2017,
Bill Barrett had $1.39 billion in total assets, $792.2 million in
total liabilities and $598.6 million in total stockholders'
equity.

                           *    *    *

In April 2017, Moody's Investors Service upgraded Bill Barrett's
Corporate Family Rating (CFR) to 'Caa1' from 'Caa2' and its
existing senior unsecured notes' ratings to 'Caa2' from 'Caa3'.
"The upgrade of Bill Barrett's ratings is driven by the reduction
of default risk supported by the company's large cash balance and
improved debt maturity profile," said Prateek Reddy, Moody's lead
analyst.  "The company's credit metrics are likely to soften in
2017 because of the roll off of higher priced hedges, but the
metrics should strengthen along with production growth in 2018."


BOD ENTERPRISES: Plan Outline Okayed, Plan Hearing on April 25
--------------------------------------------------------------
BOD Enterprises, LLC is now a step closer to emerging from Chapter
11 protection after a bankruptcy judge approved the outline of its
plan of reorganization.

Judge Dana Rasure of the U.S. Bankruptcy Court for the Northern
District of Oklahoma gave the thumbs-up to the disclosure statement
after finding that it contains "adequate information."

The order set an April 19 deadline for creditors to file their
objections and submit ballots of acceptance or rejection of the
plan.

A court hearing to consider confirmation of the plan is scheduled
for April 25, at 10:30 a.m.  The hearing will take place at
Courtroom 1, The Federal Building.

                       About BOD Enterprises

BOD Enterprises, LLC, is a small business debtor as defined in 11
U.S.C. Section 101(51D) categorized under the automotive repair and
maintenance industry.  It is an affiliate of Bodley Investments,
LLC, which sought bankruptcy protection (Bankr. N.D. Okla. Case No.
17-11722) on Aug. 28, 2017.

BOD Enterprises, LLC, based in Skiatook, Oklahoma, filed a Chapter
11 petition (Bankr. N.D. Okla. Case No. 17-11777) on Sept. 6, 2017,
disclosing $1.91 million in assets and $2.48 million in
liabilities.  The petition was signed by Scott Bodley, member and
manager.

The Hon. Terrence L. Michael presides over the case.  

Karen Carden Walsh, Esq., at Riggs Abney Neal Turpen Orbison &
Lewis, serves as bankruptcy counsel.


CARTHAGE SPECIALTY: At Least 3 Paper Companies Mull Purchase
------------------------------------------------------------
WWNYTV 7 News reports that at least three paper companies want to
buy Carthage Specialty Paperboard and keep it going.

"On condition we don't name them, we have confirmed at least three
paper companies want to buy Carthage," the report says.

The report notes that the only known group wanting to buy the
business right now is the current management team.

The report relates West Carthage Mayor Scott Burto updated members
of the Carthage-West Carthage Joint Water Sewer Board last week,
saying he knows of other interested parties and he hopes someone
new will take over.

"I'd like to see a new buyer in there. I think some new management
and someone different running the facility than the existing
management team would be good for the employees and for the
community," he said, according to the report.

The report notes Carthage Specialty Paperboard had no comment on
the mayor's remarks and wouldn't say if there are other offers to
buy the mill.

                        About Carthage

Carthage Specialty Paperboard, Inc. -- http://www.carthagespbd.com/
-- is a paperboard manufacturer in Carthage, New York, serving a
diverse range of markets from pulp-substitute specialty paperboard
to industrial grade chipboards.

Carthage Specialty Paperboard and its affiliate Carthage
Acquisition, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. N.Y. Lead Case No. 18-30226) on
February 28, 2018.  Donald Schnackel, vice-president of finance
signed the petition.

At the time of the filing, Carthage Specialty disclosed that it had
estimated assets and liabilities of $10 million to $50 million.
Carthage Acquisition had estimated assets of $1 million to $10
million and liabilities of $10 million to $50 million.

The U.S. Trustee for Region 2 appointed three creditors to serve on
the official committee of unsecured creditors in the Chapter 11
cases of Carthage Specialty Paperboard, Inc. and Carthage
Acquisition, LLC.


CASCADE ACCEPTANCE: Unsecureds to Get $1.1MM Under Liquidation Plan
-------------------------------------------------------------------
The official committee of unsecured creditors appointed in the
Chapter 7 case of Cascade Acceptance Corporation filed with the
U.S. Bankruptcy Court for the Northern District of California a
plan of liquidation and disclosure statement for the Debtor.

The Canyons Property is located in an area which is already proven
and developed for oil extraction. The Estate currently has
approximately $3.121 million in Cash, and the Plan provides that
the Plan Administrator will be able to distribute approximately
$1.1 million to non-subordinated General Unsecured Creditors on or
shortly after the Effective Date.

Under the Plan, Class 2 Creditors will receive a monetary
distribution as well as membership interests in an adequately
capitalized LLC, which will attempt to exploit the mineral reserves
of the Canyons Property for the benefit of General Unsecured
Creditors and eventually sell that property.

Class 3 Creditors and Class 4 Interest Holders were not projected
to receive anything in a Chapter 7 liquidation and are not
projected to receive anything under the Plan.  Both Class 3 and
Class 4 will receive at least what each member of those Classes
would have received in a Chapter 7 liquidation.

The plan is to capitalize the new LLC with $500,000 from the
bankruptcy estate's existing funds, which would be less than 1/2%
of allowed claims.  This would fund approximately three years of
operation and move toward our targeted $10,000,000+ of oil
revenues.

A full-text copy of the Disclosure Statement dated March 14, 2018,
is available at:

         http://bankrupt.com/misc/canb09-13960-1307.pdf

               About Cascade Acceptance Corporation

Mill Valley, California-based Cascade Acceptance Corporation filed
for Chapter 11 bankruptcy protection (Bankr. N.D. Cal. Case No.
09-13960) on Nov. 23, 2009. At the time of the filing, the Debtor
estimated $50 million to $100 million in assets and debts. Douglas
B. Provencher, Esq., at the Law Offices of Provencher and Flatt,
assisted the Debtor in its restructuring effort.

In February 2010, Cascade Acceptance filed with the Court a
bankruptcy-exit plan that provides for the reorganization of the
Debtor and payment or provision for all of the Debtor's creditors.
The Plan also provides for the disposition of the Debtor's assets.
The Debtor proposed to pay all creditors in full over a period of
six years.  The Debtor failed to obtain confirmation of the Plan
and on July 12, 2010, Judge Alan Jaroslovsky converted the Chapter
11 case to one under Chapter 7 of the Bankruptcy Code.  Timothy W.
Hoffman was appointed Chapter 7 trustee at the time of the
conversion.

Post-conversion, a Chapter 7 creditors committee was appointed by
the Office of the U.S. Trustee.

On Nov. 21, 2017, the case was converted back to a Chapter 11 case.
Timothy Hoffman was appointed Chapter 11 trustee.  The trustee
hired Kornfield, Nyberg, Bendes, Kuhner & Little, P.C. as his legal
counsel, and Bachecki Crom & Co., LLP as his accountant.

On Nov. 22, 2017, the U.S. trustee appointed an official committee
of unsecured creditors.  The committee hired Felderstein Fitzgerald
Willoughby & Pascuzzi LLP as its bankruptcy counsel, Alton Energy,
LLC as its consultant, and Murphy Austin Adams Schoenfeld LLP as
its special counsel.


CATHOLIC SCHOOL: Court Dismisses Chapter 11 Bankruptcy Petition
---------------------------------------------------------------
Judge Enrique S. Lamoutte of the U.S. Bankruptcy Court for the
District of Puerto Rico granted Movants Yali Acevedo, Francisco
Abreu, and Edda D. Gonzalez-Vazquez's motions to dismiss Catholic
School Employees Pension Trust's chapter 11 case.

The Movants allege that the Debtor is ineligible to file a
bankruptcy petition because the Pension Trust is not a "person"
under section 101(41), nor a "corporation" under section 101(9) of
the Bankruptcy Code. The basis of Movants’ allegations is that
the Debtor has no ongoing income generation activities and does not
engage in active business activity to be considered a "business
trust", and, thus meet the definition of a corporation in
section101(9)(A)(v). The Debtor filed an opposition to the motion
to dismiss alleging that the Pension Deed of Trust has the
attributes of a "corporation" and engages in commercial
activities.

In order to determine whether the "Catholic School Employees
Pension Trust" is a business trust, the court must engage in a
fact-specific analysis considering the totality of the
circumstances based on the trust documents and the actual
operations of the trust. Relevant factors to make the determination
that a trust is a business trust are whether the trust was created
for the purpose of carrying a business, as opposed to the
preservation of the res, whether the trust has the attributes of a
corporation, whether the trust engages in business-like activities,
and whether the trust has a profit motive.

After due consideration of the pension trust documents, the Pension
Plan, the uncontested facts as the parties presented the same to
the court, and the applicable law, the court concludes that the
Debtor Pension Trust is not a business trust. The trust was
established to secure payment to beneficiaries. Therefore, its
purpose was to preserve the principal of the contributions made by
the employer participants and the interest generated by the
principal. The purpose of the trust was not to generate income or
profit.

The business activities referred to by the Debtor were not
corroborated by the trust deed, the pension plan, nor the testimony
of Dr. Guzmán. The actual Pension Trust activities are only
incidental to the Board trustees’ responsibility of protecting
and preserving the corpus or res of the trust.

In view of the foregoing, the motions to dismiss filed by the
movants are granted. The court finds that the debtor trust is not a
business trust, and, thus, is ineligible to file a bankruptcy
petition. Therefore, the instant petition is dismissed as the
debtor trust does not meet the definition of a corporation in
section 101(9)(A)(v).

A full-text copy of Judge Lamoutte's Opinion and Order dated March
13, 2018 is available at:

     http://bankrupt.com/misc/prb18-00108-L11-52.pdf

       About Catholic School Employees Pension Trust

The Catholic School Employees Pension Trust is a business trust
duly constituted under the laws of the Commonwealth of Puerto
Rico.

The Pension Trust filed a Chapter 11 petition (Bankr. D.P.R. Case
No. 18-00108) on Jan. 11, 2018.  In the petition signed by Ramon
Guzman, president of Board of Trustees, the Debtor estimated $1
million to $10 million to $1 million to $10 million in assets and
liabilities.  The Hon. Enrique S. Lamoutte Inclan presides over the
case.  Javier Vilarino, Esq., at the Law Firm of Vilarino &
Associates, serves as bankruptcy counsel.


CENTENNIAL PROJECT: Arch Funding Opposes Approval of Plan Outline
-----------------------------------------------------------------
Arch Funding, LLC, asked the U.S. Bankruptcy Court for the Eastern
District of Texas to deny the disclosure statement of Centennial
Project, LLC, saying it does not contain "adequate information."

In a court filing, the company's attorney cited Centennial
Project's failure to describe its assets especially those that were
pledged as security to the company's claim.

"The disclosure fails to adequately describe the values placed on
the assets or to indicate the manner, method or source of such
values," said Charles Lauffer, Jr., Esq., at Ritcheson, Lauffer &
Vincent, P.C.

Mr. Lauffer also argued that the disclosure statement does not
provide adequate information regarding claims of creditors; the
risks posed to creditors under Centennial Project's Chapter 11
plan; the source of valuations that it used for Arch Funding's
collateral; and the post-petition operations of Centennial
Project.

Mr. Lauffer maintains an office at:

     Charles E. Lauffer, Jr., Esq.
     Ritcheson, Lauffer & Vincent, P.C.
     821 ESE Loop 323, Suite 530
     Tyler, TX 75701
     Tel: 903-535-2900
     Fax: 903-533-8646       
     Email: charlesl@rllawfirm.net

                   About Centennial Project LLC

Centennial Project, LLC is a privately held company engaged in
activities related to real estate. Its principal assets are located
at 1223 Centennial Parkway Tyler, Texas 75703. Each of RJ Patel
Family Limited Partnership and Trung Nam Nguyen holds a 50%
membership interest in the company.

Centennial Project, LLC, based in Tyler, Texas, filed a Chapter 11
petition (Bankr. E.D. Tex. Case No. 17-60820) on November 7, 2017.
The Hon. Bill Parker presides over the case. Mark A. Castillo,
Esq., at Curtis Castillo PC, serves as bankruptcy counsel.

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


CENVEO INC: Committee Taps FTI Consulting as Financial Advisor
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of Cenveo, Inc. and
its debtor-affiliates seeks approval from the U.S. Bankruptcy Court
for the Southern District of New York to hire FTI Consulting, Inc.,
as financial advisor to the
Committee, nunc pro tunc to Feb. 14, 2018.

Financial advisory services FTI will provide are:

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

  -- assist in the preparation of analyses required to assess any
proposed Debtor-In-Possession financing or use of cash collateral;

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

  -- assist with the review of the Debtors' proposed key employee
retention and other employee benefit programs;

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

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

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

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

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

  -- assist in the review of the claims reconciliation and
estimation process;

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

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

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

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

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

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

FTI's  customary hourly rates are:

     Senior Managing Directors                         $875 -
$1,075
     Directors / Sr. Directors / Managing Directors    $650 - $855
     Consultants/Senior Consultants                    $345 - $620
     Administrative / Paraprofessionals                $140 - $270

Samuel E. Star, senior managing director with FTI Consulting,
attests that FTI does not hold or represent any interest adverse to
the estate, and therefore believes it is eligible to represent the
Committee under Section 1103(b) of the Bankruptcy Code.

The firm can be reached through:

         Samuel E. Star
         FTI CONSULTING, INC.
         Three Times Square, 9th Floor
         New York, NY 10036
         Tel: +1 212 247 1010
         Fax: +1 212 841 9350
         E-mail: samuel.star@fticonsulting.com

                          About Cenveo

Headquartered in Stamford, Connecticut, Cenveo (NASDAQ:CVO) --
http://www.cenveo.com/-- is a global provider of print and related
resources, offering world-class solutions in the areas of custom
labels, envelopes, commercial print, content management and
publisher solutions.  The Company provides a one-stop offering
through services ranging from design and content management to
fulfillment and distribution.  With a worldwide distribution
platform, the Company says it delivers quality solutions and
services every day to its more than 100,000 customers.

After reaching an agreement with holders of a majority of its first
lien debt to support a Chapter 11 plan of reorganization, Cenveo
Inc. and its domestic subsidiaries filed voluntary petitions for
reorganization under Chapter 11 of the U.S. Bankruptcy Code in
White Plains, New York (Bankr. S.D.N.Y. Lead Case No. 18-22178) on
Feb. 2, 2018.  The Chapter 11 filing does not include foreign
entities, such as those located in India.

As of Dec. 31, 2017, Cenveo disclosed total assets of $789,547,000
and total debt of $1,426,133,000.

The Debtors tapped Kirkland & Ellis LLP as counsel; Rothschild Inc.
as investment banker; Zolfo Cooper LLC as restructuring advisor;
and Prime Clerk LLC as notice, claims & balloting agent, and
administrative advisor.

On Feb. 14, 2018, the U.S. Trustee for Region 2 appointed an
official committee of unsecured creditors.


CHINA COMMERCIAL: Mingjie Zhao Quits as CEO and President
---------------------------------------------------------
Mr. Mingjie Zhao resigned from his positions as chief executive
officer, president and a director of China Commercial Credit, Inc.
effective March 19, 2018.  Mr. Zhao's resignation was not a result
of any disagreement with the Company relating to its operations,
policies or practices, according to a Form 8-K filed by China
Commercial with the Securities and Exchange Commission.

             Appointment of New CEO and President

Effective March 19, 2018, the Company's board of directors
appointed Mr. Chenguang Kang as CEO and president of the Company
and elected him as a director of the Board of to fill the vacancy
created by the resignation of Mr. Zhao.

Mr. Chenguang Kang was the co-founder and the general manager of
Beijing Supersfun Science and Technology Limited Company, a company
in automotive financial services and loans service for small micro
enterprises since July 2014.  From December 2012 to June 2014, Mr.
Kang served as the vice president of operation at Beijing Covigor
Science and Technology Limited Company, a company in live platform
business.  From August 2011 to November 2012, Mr. Kang served as a
city manager at Nuomi.com.  Mr. Kang held a Bachelor degree in
Vocal Music from Bohai University.  Mr. Kang's abundant internet
auto financial platform operation experience, business aptitude and
management ability qualified him as a director of the Company.

Mr. Kang also entered into an executive employment agreement with
the Company, which sets his annual compensation at $50,000 and
establishes other terms and conditions governing his service to the
Company.

                 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: Hires Jones & Walden as Counsel
----------------------------------------------------
Christie & Caroline, LLC, seeks authorization from the U.S.
Bankruptcy Court for the Northern District of Georgia to employ the
law firm of Jones & Walden, LLC, as counsel.

Professional services J&W will render are:

     (a) prepare pleadings and applications;

     (b) conduct of examination;

     (c) advise Debtor of its rights, duties and obligations as a
debtor-in-possession;

     (d) consult with Debtor and representing Applicant with
respect to a Chapter 11 plan;

     (e) perform those legal services incidental and necessary to
the day-to-day operations of Debtor's business, including, but not
limited to, institution and prosecution of necessary legal
proceedings, and general business
legal advice and assistance;

     (f) take any and all other action incident to the proper
preservation and administration of Debtor's estate and business.

J&W's current hourly rates are:

     Attorneys           $200 to $350
     Legal assistants       $100

Leslie M. Pineyro, Esq., a partner in the law firm of Jones &
Walden, attests that neither she nor the firm has or represent any
interest adverse to the Debtor or the Debtor's estate.  The Firm
has no connections with the Debtor, the Debtor's creditors, any
other party in interest or their respective attorneys or
accountants.

The firm can be reached through:

     Leslie M. Pineyro, Esq.
     JONES & WALDEN, LLC
     21 Eighth Street, NE
     Atlanta, GA 30309
     Phone: (404) 564-9300
     E-mail: lpineyro@joneswalden.com

                   About Christie & Caroline

Christie & Caroline, LLC, is a medical group located in Doraville,
Georgia, primarily specializing in internal medicine, family
medicine and general practice.  Christie & Caroline filed a Chapter
11 petition (Bankr. N.D. Ga. Case No. 18-54243) on March 12, 2018.
In the petition signed by Min J. Kwon, managing member, the Debtor
estimated less than $50,000 in assets and $1 million to $10 million
in liabilities.  Leslie M. Pineyro, Esq., of Jones & Walden, LLC,
is the Debtor's counsel.


COCRYSTAL PHARMA: Lowers Net Loss to $613,000 in 2017
-----------------------------------------------------
Cocrystal Pharma, Inc., filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss of
$613,000 on $0 of grant revenues for the year ended Dec. 31, 2017,
compared to a net loss of $74.87 million on $0 of grant revenues
for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, Cocrystal Pharma had $121.42 million in total
assets, $16.02 million in total liabilities and $105.40 million in
total stockholders' equity.

In 2017, the Company incurred operating loss of $7.5 million and
used approximately $6.9 million in net cash in operations.  The
Company anticipates that it will continue to lose money for the
foreseeable future.  Based on cash on hand as of March 16, 2018 of
approximately $1.9 million, the Company does not have the capital
to finance operations for the next 12 months.

The Company's auditors issued an audit opinion for the year ended
Dec. 31, 2017 which contained what is referred to as a "going
concern" opinion.  BDO USA, LLP, in Seattle, Washington, noted that
the Company has suffered recurring losses from operations and has
an accumulated deficit that raise substantial doubt about its
ability to continue as a going concern.

"Our continued existence is dependent upon obtaining adequate new
financing," said the Company in the Annual Report.  "Because of our
continuing losses, we may have to continue to reduce our
expenditures, without new financing.  Working capital limitations
may impinge on our day-to-day operations, including causing us to
reduce our research and development or planned clinical trials.

"We have devoted the majority of our financial resources to
research and development.  We have financed our operations
primarily through the sale of equity securities and more recently,
convertible notes.  The results of our operations will depend, in
part, on the rate of future expenditures and our ability to obtain
funding through equity or debt financings, strategic alliances or
grants.  We anticipate our expenses will increase substantially if
and as we continue our research and clinical and preclinical
development of our product candidates.  We anticipate that if we
continue to undertake clinical studies our expenses will increase
even further."

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

                       https://is.gd/1FCJUw

                       About Cocrystal Pharma

Cocrystal Pharma, Inc., formerly known as Biozone Pharmaceuticals,
Inc., is a pharmaceutical company with a mission to discover novel
antiviral therapeutics as treatments for serious and/or chronic
viral diseases.  Based in Tucker, Georgia, Cocrystal Pharma has
been developing novel technologies and approaches to create
first-in-class and best-in-class antiviral drug candidates since
its initial funding in 2008.  Its focus is to pursue the
development and commercialization of broad-spectrum antiviral drug
candidates that will transform the treatment and prophylaxis of
viral diseases in humans.  By concentrating its research and
development efforts on viral replication inhibitors, the Company
plans to leverage its infrastructure and expertise in these areas.


CONSTRUCTION MATERIALS: Taps Honey Law Firm as Legal Counsel
------------------------------------------------------------
Construction Materials Testing Services, Inc., filed an amended
application seeking approval from the U.S. Bankruptcy Court for the
Western District of Arkansas to hire Honey Law Firm, P.A., as its
legal counsel.

Services to be rendered by Honey Law are:

     (a) advise and consult with Applicant concerning questions
arising in the conduct of the administration of the estate and
concerning Applicant’s rights and remedies with regard to the
estate's assets and claims of secured, priority and unsecured
creditors and other parties in interest;

     (b) appear for; prosecute, defend, and represent Applicant's
interest in adversary proceedings and/or contested matters arising
in or related to this case;

     (c) investigate and prosecute preference and other actions
arising under the debtors' avoiding powers;

     (d) assist in the preparation of such pleadings, motions,
notices and orders as are required for the orderly administration
of this estate and to consult with and advise Applicant in
connection with the operation of or termination of the operation of
the business of debtor;

     (e) assist in the preparation of a Plan of Reorganization and
to present said Plan of Reorganization to this Court for approval
and confirmation; and

     (f) undertake all other necessary and appropriate legal
representation of Applicant in this proceeding.

Marc Honey, Esq., and Wm. Marshall Hubbard, Esq., the attorneys who
will be handling the case, will charge $350 per hour and $250 per
hour, respectively.

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

Honey Law Firm can be reached through:

         Marc Honey, Esq.
         Honey Law Firm, P.A.
         P.O. Box 1254
         Hot Springs, AR 71902
         Phone: 501-321-1007
         Fax: 501-321-1254

                  About Construction Materials
                      Testing Services Inc.

Construction Materials Testing Services, Inc., handles quality
assurance and quality control and related construction services.
Construction Materials Testing Services sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. W.D. Ark. Case No.
17-73174) on Dec. 21, 2017.  Judge Ben T. Barry presides over the
case.  At the time of the filing, the Debtor estimated assets and
liabilities of less than $50,000.


DATACONNEX LLC: Hires Harris Wiltshire as Special Counsel
---------------------------------------------------------
DataConnex, LLC, seeks authority from the U.S. Bankruptcy Court for
the Middle District of Florida to employ Harris Wiltshire & Grannis
LLP, as special counsel to the Debtor.

DataConnex, LLC, requires Harris Wiltshire to:

   a. provide telecommunications representation and legal advice
      and consultation with regard to the Federal Communications
      Commission and federal and state communications law;

   b. assist the Debtor in negotiating with the Federal
      Communications Commission in bankruptcy to effectively
      transition the Debtor's customers to other carriers so that
      those customers do not lose service;

   c. provide the following urgent legal tasks:

     i.    work with the FCC to negotiate whether it would be
           willing to release any portion of the funds that the
           Debtor asserts are owed to it by the Universal Service
           Administrative Company, a body controlled by the FCC;
           and

     ii.   work with the FCC to negotiate its approval of a
           potential transfer of sale of customers to another
           carrier, to the extent that such a transfer were
           feasible.

Harris Wiltshire will be paid at these hourly rates:

     Brita Stranderg                $725
     Jared Marx                     $490
     Deepika Ravi                   $450

Prior to the commencement of the bankruptcy case, the Debtor paid
Harris Wiltshire the amount of $188,187 for services rendered and
costs incurred prior to the commencement of the bankruptcy case
with respect to the FCC administrative matter.  The balance due to
Harris Wiltshire is $33,203.

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

Jared Marx, a member of Harris Wiltshire & Grannis LLP, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Harris Wiltshire can be reached at:

     Jared Marx, Esq.
     HARRIS WILTSHIRE & GRANNIS LLP
     1919 M Street, 8th Floor
     Washington, DC 20036
     Tel: (202) 730-1300
     Fax: (202) 730-1301

                      About DataConnex, LLC

Dataconnex, LLC -- http://dataconnex.com/-- is a privately held
company in Brandon, Florida that offers advanced telecommunication
solutions, from internet and data to voice services.  DataConnex
was founded to meet the needs of small to medium size businesses,
with three offices throughout the Southeast.

Dataconnex, LLC, based in Brandon, FL, filed a Chapter 11 petition
(Bankr. M.D. Fla. Case No. 18-01069) on Feb. 14, 2018.  In the
petition signed by William R. Blahnik, manager, the Debtor
disclosed $4.18 million in assets and $19.07 million in
liabilities.  Samantha L. Dammer, Esq., at Tampa Law Advocates,
P.A., serves as bankruptcy counsel to the Debtor.  Harris Wiltshire
& Grannis LLP, is the special counsel.


DOLPHIN DIGITAL: 42West Obtains $2.3 Million Credit Facility
------------------------------------------------------------
42West, LLC, a wholly owned subsidiary of Dolphin Entertainment,
Inc., entered into a business loan agreement, a promissory note,
and a commercial security agreement, with BankUnited, N.A., on
March 15, 2018.  The Credit Facility provides 42West with a
$2,300,000 revolving line of credit that matures on March 15, 2020.
Borrowings under the Credit Facility are subject to a variable
interest rate equal to the Bank's prime rate plus 25 basis points
and will be used by 42West for working capital and other general
corporate purposes.

The Credit Facility contains customary events of default, including
(i) the failure by 42West to make timely payments of principal or
interest due under the Credit Facility, (ii) misrepresentations
made by 42West in any representation or warranty made under the
Credit Facility, (iii) the failure by 42West to comply with the
terms, obligations, covenants or conditions under the Credit
Facility, (iv) the dissolution of 42West or the commencement of
insolvency or bankruptcy proceedings against 42West, (v) the
failure to create valid and perfected security interests or liens
under the Credit Facility or (vi) the occurrence of a material
adverse change in 42West's financial condition.  Upon the
occurrence of an event of default, the Bank may accelerate the
maturity of the loan and declare the unpaid principal balance and
accrued but unpaid interest immediately due and payable.  In the
event of 42West's insolvency, such outstanding amounts will
automatically become due and payable. 42West may prepay any amounts
outstanding under the Credit Facility without penalty.  The Credit
Facility also contains customary representations and warranties.  

The Loan Agreement contains customary affirmative covenants,
including covenants regarding maintenance of a maximum debt to
total net worth ratio of at least 4.0:1.0 and a minimum debt
service coverage of 1.40x based on fiscal year-end audit to be
calculated as provided in the Loan Agreement.  Further, the Loan
Agreement contains customary negative covenants, including those
that, subject to certain exceptions, restrict the ability of 42West
to incur additional indebtedness, grant liens, make loans,
investments or certain acquisitions, or enter into certain types of
agreements.

Pursuant to the Security Agreement, 42West has granted the Bank a
security interest in its current and future inventory, chattel
paper, accounts, equipment and general intangibles to secure its
obligations under the Credit Facility.  All of 42West's
indebtedness to the Company and any related security interests are
subordinated to 42West's indebtedness to the Bank and the security
interest granted under the Security Agreement.

                   About Dolphin Entertainment

Based in Coral Gables, Florida, Dolphin Entertainment, Inc.,
formerly Dolphin Digital Media, Inc., is an independent
entertainment marketing and premium content development company.
Through its recent acquisition of 42 West, LLC, the Company
provides strategic marketing and publicity services to all of the
major film studios, and many of the leading independent and digital
content providers, as well as for hundreds of A-list celebrity
talent, including actors, directors, producers, recording artists,
athletes and authors.  The strategic acquisition of 42West brings
together premium marketing services with premium content
production, creating significant opportunities to serve respective
constituents more strategically and to grow and diversify the
Company's business.  Dolphin's content production business is a
long established, independent producer, committed to distributing
premium, best-in-class film and digital entertainment.  Dolphin
produces original feature films and digital programming primarily
aimed at family and young adult markets.  Dolphin also currently
operates online kids clubs; however it intends to discontinue the
online kids clubs at the end of 2017 to dedicate its time and
resources to the entertainment publicity business and the
production of feature films and digital content.

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.


EAGLE REBAR: Hires Craig M. Geno PPLC as Attorney
-------------------------------------------------
Eagle Rebar and Cable Co., Inc., seeks authority from the U.S.
Bankruptcy Court for the Southern District of Mississippi to hire
the Law Offices of Craig M. Geno, PPLC as attorneys.

Professional services to be rendered by the law firm are:

     a. advise and consult with the Debtor-in-possession regarding
questions arising from certain contract negotiations which will
occur during the operation of business by the
Debtor-in-possession;

     b. evaluate and attack claims of various creditors who may
assert security interests in the assets and who may seek to disturb
the continued operation of the business;

     c. appear in, prosecute, or defend suits and proceedings, and
to take all necessary and proper steps and other matters and things
involved in or connected with the affairs of the estate of the
Debtor;

     d. represent the Debtor in court hearings and to assist in the
preparation of contracts, reports, accounts, petitions,
applications, orders and other papers and documents as may be
necessary u the proceeding;

     e. advise and consult with Debtor in connection with any
reorganization plan which may be proposed in this proceeding and
any matters concering Debtor which arise out of or follow the
acceptance or consummation of such reorganization or its rejection;
and

     f. perform such other legal services o behalf of Debtor as
they become necessary in this proceeding.

The firm's hourly rates are:

         Craig M. Geno   $400
         Associates      $250
         Paralegals      $175

Craig M. Geno, Esq., attests that his firm represents no interest
adverse to the Debtor or its estate and matters upon which it is to
be engaged.

The counsel can be reached through:

         Craig M. Geno, Esq.
         Jarret P. Nichols, Esq.
         LAW OFFICES OF CRAIG M. GENO, PLLC
         587 Highland Colony Parkway
         P.O. Box 3380
         Ridgeland, MS 39158-3380
         Tel: 601-427-0048
         Fax: 601-427-0050
         E-mail: cmgeno@cmgenolaw.com
                 jnichols@cmgenolaw.com

                    About Eagle Rebar and Cable

Eagle Rebar and Cable Co., Inc., is a privately held steel erecting
company in Gulfport, Mississippi.

Eagle Rebar and Cable Co. filed a Chapter 11 petition (Bankr. S.D.
Miss. Case No. 18-50328) on Feb. 23, 2018, estimating $1 million to
$10 million in both assets and liabilities.  The petition was
signed by Billy R. Moore, director/vice president.  The case is
assigned to Judge Katharine M. Samson.  Craig M. Geno, Esq. at
Craig M. Geno, PPLC, is the Debtor's counsel.


ET SOLAR: Taps Grant Tan of UltraCPA, LLP as Tax Accountant
-----------------------------------------------------------
ET Solar, Inc., filed an exparte application seeking authority from
the U.S. Bankruptcy Court for the Northern District of California
to employ UltraCPA, LLP and engagement partner Grant Tan to prepare
the Debtor's federal and state 2017 tax returns for a flat fee of
$3,500.

Grant Tan, a partner in the firm of UltraCPA, LLP, attests that his
firm does not hold or represent any interest adverse to the Debtor
or its estate, has no claim and is owed nothing as of the filing
date, and is disinterested as that term is used in the 11 U.S.C.
Sec 101(14).

The firm can be reached through:

     Grant Tan, SPA
     UltraCPA, LLP
     475 El Camino Real
     Millbrae, CA 94030
     Phone: (650) 239-9344

                          About ET Solar

Based in Pleasanton, California, ET Solar, Inc., is a solar energy
equipment supplier.  ET Solar sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. N.D. Cal. Case No. 17-43031) on Dec. 4,
2017.  In the petition signed by Steppe Hao, its president, the
Debtor estimated assets of less than $50,000 and liabilities of $10
million to $50 million.  Judge Charles Novack presides over the
case.  Binder & Malter, LLP, is the Debtor's legal counsel; and
Sensiba San Filippo LLP is the accountant.


FC GLOBAL: Board Appoints Richard Leider as Audit Committee Member
------------------------------------------------------------------
Richard Leider, a member of FC Global Realty Incorporated's board
of directors, has been appointed by the Board to serve on its Audit
Committee in place of Darrel Menthe, who resigned from the board of
directors effective March 5, 2018, according to a Form 8-K filed
with the Securities and Exchange Commission.

                    About FC Global Realty

Formerly known as PhotoMedex, Inc., FC Global Realty Incorporated
(and its subsidiaries) re-incorporated in Nevada on Dec. 30, 2010,
originally formed in Delaware in 1980, is a real estate investment
company holding or in the process of acquiring investments in a
variety of current and future real estate projects, including
residential developments, hotels and resort communities and
commercial properties including gas station sites.  The company is
headquartered in New York, New York.

PhotoMedex reported a loss of $13.26 million in 2016 following a
loss of $34.55 million in 2015.  As of Sept. 30, 2017, FC Global
had $14.06 million in total assets, $9.03 million in total
liabilities and $5.03 million in total stockholders' equity.
  
Fahn Kanne & Co. Grant Thornton Israel, in Tel-Aviv, Israel, issued
a "going concern" opinion on the consolidated financial statements
for the year ended Dec. 31, 2016, citing that as of Dec. 31, 2016,
the Company had an accumulated deficit of $115.6 million and
shareholders' deficit of $1.40 million.  Also, during the most
recent periods the Company has incurred losses and negative cash
flows from continuing operations and was forced to sell certain
assets and business units to obtain additional liquidity resources
to support its operations.  In addition, on Jan. 23, 2017, the
Company completed the sale of its consumer products division which
represented the sale of substantially all of the remaining
operations and assets of the Company.  These conditions, along with
other matters, raise substantial doubt about the Company's ability
to continue as a going concern.


FC GLOBAL: Fund Permits Use of Remaining Securites Sale Proceeds
----------------------------------------------------------------
FC Global Realty Incorporated entered into a letter agreement with
Opportunity Fund I-SS, LLC on March 16, 2018, pursuant to which,
under Sections 2(d) and 2.5(d) of the Securities Purchase Agreement
between the Fund and the Company, the Fund consented to the use by
the Company of the remaining net proceeds raised by the Fund and
invested in the Company for those purposes outlined in the
Estimated Monthly Cash Flow Budget dated March 14, 2018.

The consent is contingent upon (i) the Company agreeing to the
terms of the Letter Agreement and executing it in turn, and (2) the
Company's covenant to provide to the Fund, on a quarterly basis, on
or prior to fifteen days after the end of each quarter, a report
that compares the actual expenses and payments incurred and paid in
the quarter to those specified in the Budget.  That report must be
certified by the Company's chief financial officer as true and
correct in all material expenses.  The Fund's consent to the use of
the proceeds is not intended to or be construed to mean any
acknowledgment, agreement, confirmation or ratification of the
Budget by the Fund.

                      About FC Global Realty

Formerly known as PhotoMedex, Inc., FC Global Realty Incorporated
(and its subsidiaries) re-incorporated in Nevada on Dec. 30, 2010,
originally formed in Delaware in 1980, is a real estate investment
company holding or in the process of acquiring investments in a
variety of current and future real estate projects, including
residential developments, hotels and resort communities and
commercial properties including gas station sites.  The company is
headquartered in New York, New York.

PhotoMedex reported a loss of $13.26 million in 2016 following a
loss of $34.55 million in 2015.  As of Sept. 30, 2017, FC Global
had $14.06 million in total assets, $9.03 million in total
liabilities and $5.03 million in total stockholders' equity.
  
Fahn Kanne & Co. Grant Thornton Israel, in Tel-Aviv, Israel, issued
a "going concern" opinion on the consolidated financial statements
for the year ended Dec. 31, 2016, citing that as of Dec. 31, 2016,
the Company had an accumulated deficit of $115.6 million and
shareholders' deficit of $1.40 million.  Also, during the most
recent periods the Company has incurred losses and negative cash
flows from continuing operations and was forced to sell certain
assets and business units to obtain additional liquidity resources
to support its operations.  In addition, on Jan. 23, 2017, the
Company completed the sale of its consumer products division which
represented the sale of substantially all of the remaining
operations and assets of the Company.  These conditions, along with
other matters, raise substantial doubt about the Company's ability
to continue as a going concern.


FIRSTENERGY SOLUTIONS: Creates New Money Pool with Subsidiaries
---------------------------------------------------------------
FirstEnergy Solutions Corp., its subsidiaries, FirstEnergy Nuclear
Operating Company (FENOC) and FirstEnergy Service Company, a wholly
owned subsidiary of FirstEnergy Corp. (FE), entered into the
FirstEnergy Solutions Money Pool Agreement (FES Money Pool
Agreement) on March 16, 2018.  FESC is a party to the FES Money
Pool Agreement solely in the role as administrator of the money
pool arrangement thereunder.

On March 16, 2018, FES, a wholly owned subsidiary of FE, FES'
subsidiaries, and FENOC, a wholly owned subsidiary of FE, withdrew
from the unregulated companies' money pool, which included FE, FES,
its subsidiaries and FENOC and was operated in accordance with the
Fifth Amended and Restated Non-Utility Money Pool Agreement, dated
as of Dec. 19, 2013, as amended.  As of the date of the withdrawal,
FES, its subsidiaries and FENOC had approximately $4 million in
borrowings in the aggregate under such money pool owed to FE.  

                       About FirstEnergy

Headquartered in Akron, Ohio, FirstEnergy and its subsidiaries --
http://www.firstenergycorp.com/-- are principally involved in the
generation, transmission and distribution of electricity.
FirstEnergy's ten utility operating companies comprise one of the
nation's largest investor-owned electric systems, based on serving
six million customers in the Midwest and Mid-Atlantic regions.  
Its regulated and unregulated generation subsidiaries control over
16,000 MWs of capacity from a diverse mix of non-emitting nuclear,
scrubbed coal, natural gas, hydroelectric and other renewables.
FirstEnergy's transmission operations include approximately 24,500
miles of lines and two regional transmission operation centers.

FirstEnergy Solutions reported a net loss of $2.39 billion for the
year ended Dec. 31, 2017, following a net loss of $5.45 billion for
the year ended Dec. 31, 2016.

PricewaterhouseCoopers LLP, in Cleveland, Ohio, issued a "going
concern" opinion in its report on the consolidated financial
statements for the year ended Dec. 31, 2017, stating that
FirstEnergy Solutions Corp.'s current financial position and the
challenging market conditions impacting liquidity raise substantial
doubt about its ability to continue as a going concern.

                          *     *     *

As reported by the TCR on Dec. 20, 2017, Fitch Ratings had affirmed
FirstEnergy Corporation's Long-Term IDR at 'CC'.

In August 2017, S&P Global Ratings said it lowered its issuer
credit rating on FirstEnergy Solutions Corp. to 'CCC-' from 'CCC'.
S&P said, "The rating action stems from the recent announcement by
FirstEnergy Solutions that it was pursuing exchange discussions
with its creditors."

FirstEnergy Solutions Corp carries a 'Caa1' corporate family rating
from Moody's.


FTTE LLC: Hires Johnston Law, PLLC as Counsel
---------------------------------------------
FTTE, LLC, seeks authority from the U.S. Bankruptcy Court for the
Middle District of Florida, Fort Myers Division, to employ Richard
Johnston, Jr. of Johnston Law, PLLC as counsel to the Debtor.

The professional services JL will render are:

     a. provide the Debtor with legal advice with respect to its
rights, duties and powers in this case;

     b. Prepare pleadings and applications as may be necessary in
furtherance of the Debtor’s interests and objectives;

     c. participate in the formulation of a plan or plans of
reorganization and advising the Debtor regarding the same;

     d. assist the Debtor in considering and requesting the
appointment of a trustee or examiner, should such action become
necessary;

     e. consult with the United States Trustee concerning the
administration of the Debtor's estate;

     f. represent the Debtor in hearings and other judicial
proceedings; and

     g. perform such other legal services as may be required and as
are deemed to be in the best interest of the Debtor in accordance
with its powers and duties accorded under the Bankruptcy Code.

Johnston has been paid a retainer of $2,0000.

Richard Johnston, Jr., name partner at Johnston Law, PLLC, attests
that Johnston does not hold or represent any interest adverse to
the Debtor or its estate on any matters in which the firm is to be
engaged; and is "disinterested" as such term is defined in 11
U.S.C. Section 101(14) and has no connection with the Debtor, its
creditors or any other party in interest.

The firm can be reached through:

     Richard Johnston, Jr.
     Johnston Law, PLLC
     7370 College Parkway, Suite 207
     Fort Myers, FL 33907
     Tel: 239-600-6200
     Fax: 877-727-4513
     E-mail: richard@richardjohnstonlaw.com

                       About FTTE, LLC

FTTE, LLC is a limited liability company based in Punta Gorda,
Florida.

FTTE filed a Chapter 11 petition (Bankr. M.D. Fla. Case No.
18-00841) on Feb. 2, 2018, estimating $50,000 in total assets and
$1 million to $10 million in total liabilities.  The petition was
signed by Terry J. Cooke, manager of Taurus Adventure Mgt LLC, as
manager of the Debtor.  Richard Johnston, Jr., of Johnston Law,
PLLC, is the Debtor's counsel.


FTTE LLC: Hires Michael R. Rubenstein as Accountant
---------------------------------------------------
FTTE, LLC, seeks authority from the U.S. Bankruptcy Court for the
Middle District of Florida to employ Michael R. Rubenstein &
Associates, as accountant to the Debtor.

FTTE, LLC requires Michael R. Rubenstein to:

   a. provide the Debtor with accounting advice with respect to
      its finances in the bankruptcy case;

   b. assist in preparing the documents and applications as may
      be necessary in furtherance of the Debtor's interests and
      objectives;

   c. assist the Debtor in the formulation of a plan or plans of
      reorganization and advise the Debtor regarding the same;

   d. consult with the Debtor, its counsel and the U.S. Trustee
      concerning the administration of the Debtor's estate;

   e. perform such other accounting services as may be required
      and as are deemed to be in the best interest of the Debtor
      in accordance with its powers and duties accorded under the
      Bankruptcy Code.

Michael R. Rubenstein will be paid at the hourly rate of $225.

Michael R. Rubenstein will also be reimbursed for reasonable
out-of-pocket expenses incurred.

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

Michael R. Rubenstein can be reached at:

     Michael R. Rubenstein
     MICHAEL R. RUBENSTEIN & ASSOCIATES
     12527 New Brittany Blvd., Bldg. 30
     Fort Myers, FL 33907
     Tel: (239) 489-4443

                         About FTTE, LLC

FTTE, LLC, based in Punta Gorda, FL, filed a Chapter 11 petition
(Bankr. M.D. Fla. Case No. 18-00841) on Feb. 2, 2018.  The petition
was signed by Terry J. Cooke, manager of Taurus Adventure Mgt LLC,
as manager of the Debtor.  In its petition, the Debtor estimated $0
to $50,000 in assets and $1 million to $10 million in liabilities.
Richard A. Johnston, Jr., Esq., at Johnston Law, PLLC, serves as
bankruptcy counsel to the Debtor.


GENON ENERGY: Enters Into Purchase & Sale Agreement with Stonepeak
------------------------------------------------------------------
GenOn Energy, Inc. ("GenOn") disclosed that on March 22, 2018,
certain of its wholly owned subsidiaries entered into a Purchase
and Sale Agreement ("Purchase Agreement") with Stonepeak Kestrel
Holdings LLC ("Buyer"), a subsidiary of Stonepeak Infrastructure
Partners ("Stonepeak"), pursuant to which Buyer agreed to purchase
all of the right, title and interest in Canal Units 1 and 2,
electricity generating facilities with a combined summer capacity
rating of approximately 1,112 megawatts (the "Canal Facilities").
GenOn's affiliates entered into the Purchase Agreement with the
support of a majority of its noteholders.  Total proceeds are
expected to be approximately $390.3 million, inclusive of the
expected closing purchase price of $320 million, estimated working
capital (including target fuel inventory) of $32.5 million, an
anticipated refund of $13.5 million from NRG in respect of the
Canal 3 Option, and an estimated $24.3 million of post-closing
excess fuel inventory payments.  The closing purchase price is
subject to adjustment for the net working capital of the business
calculated as of the closing date (including a downward adjustment
for distributions or dividends made after June 30, 2018) and upward
adjustment of $13.5 million if the Canal 3 transaction does not
close due to a debt financing failure at Canal 3.  Subject to the
satisfaction of closing conditions described in the Purchase
Agreement, the transaction is expected to close early in the third
quarter of 2018.

GenOn, a wholly owned subsidiary of NRG Energy, Inc. (NYSE: NRG),
previously entered into a Cooperation Agreement with NRG, whereby
GenOn obtained both a rejection option through January 22, 2018 and
a purchase option through March 31, 2018 (the "Canal 3 Option") for
NRG's Canal 3 power generation facility ("Canal 3"). On March 22,
2018, GenOn entered into an amendment to its Cooperation Agreement
with NRG providing for, among other terms: (i) direct negotiation
by NRG with a third-party purchaser of Canal 3, (ii) a refund from
NRG of $13.5 million of GenOn's prepayment of the Canal 3 Option
upon the closing of a third-party sale of Canal 3, and (iii) a
refund from NRG of the entire $15.0 million of GenOn's prepayment
of the Canal 3 Option in the event of a termination of the sale of
the Canal Facilities resulting from a breach by NRG of the purchase
agreement for a third-party sale of Canal 3.  Concurrently with the
execution of the Purchase Agreement, an affiliate of Buyer and NRG
entered into a Purchase and Sale Agreement pursuant to which an
affiliate of Buyer agreed to purchase Canal 3 directly from an
affiliate of NRG.  GenOn elected to allow the rejection option to
expire unexercised and has agreed with Buyer to not exercise the
Canal 3 Option.

Further Update on Chapter 11 Plan of Reorganization

The above transactions represent a critical milestone in the
process of effectuating GenOn's Chapter 11 plan of reorganization,
which was confirmed on December 12th, 2017 (the "Plan"), and grants
GenOn the flexibility to effectuate third-party asset sales and/or
reorganize.  Together with the previously announced signing of a
purchase agreement for an estimated $520 million of gross cash
proceeds, including target working capital, for Hunterstown CCGT,
GenOn estimates the realization of $910.3 million of gross cash
proceeds, $886 million of which is expected by early in the third
quarter of 2018, with an additional $24.3 million of post-closing
excess fuel inventory payments within the next two years.  Under
applicable law and the terms of GenOn's agreements with NRG, GenOn
does not expect to pay any material income taxes (directly or
contractually) on the sale of Hunterstown CCGT and Canal
Facilities.

M&A and Reorganization Process for Non-Canal Assets

GenOn continues to make significant additional progress in
exploring and evaluating value-maximizing alternatives for its
various remaining interests.  The M&A process for Choctaw continues
to progress and GenOn retains the ability to utilize NRG's net
operating losses with respect to any gains generated by a sale of
Choctaw through 2019.  At this time, GenOn has decided not to
pursue further bids for Bowline after receiving a number of bids,
including a high bid of up to $240 million, based on the view that
the bids received were inadequate and the implied EBITDA multiple
of the highest bid was too low, a decision supported by the
Steering Committee of the GenOn noteholders.  Accordingly, GenOn
currently plans to retain Bowline and undertake operational and
capital structure initiatives to maximize its profitability and
cash flow.  The M&A process also continues to advance for certain
PJM Interconnection and California Independent System Operator
assets.

The structuring of the reorganized GenOn remains a key focus of
GenOn and the Steering Committee of the GenOn noteholders,
including matters of governance, debt capitalization including any
third-party financings, tax and other key considerations.

GenOn Americas Generation, LLC ("GAG") Administrative Claim
Repayment

On February 1, 2018, GenOn elected to make a $300 million partial
payment in respect of the GAG Administrative Claim, resulting in an
outstanding balance following this payment of approximately $362.5
million.  GenOn may consider additional repayments of the GAG
Administrative Claim prior to the effective date of the Plan.

GenOn Mid-Atlantic, LLC ("GenMA") Settlement

The GenMA settlement term sheet previously agreed to among GenOn,
the GenOn noteholders, NRG, the GenMA owner lessors and an ad hoc
committee of GenMA pass-through certificateholders in connection
with entry into the Plan and approved by the bankruptcy court,
provides, among other things, GenOn with a potential pathway to
future cash flow distributions, subject to GenMA achieving certain
cash accumulation targets.  Implementation of the GenMA settlement
remains subject to entry into definitive documentation, which is
currently under negotiation.

NRG REMA LLC ("REMA") Forbearance

REMA, an indirect subsidiary of GenOn, remains under a forbearance
agreement with PSEGR Conemaugh Generation, LLC, Conemaugh Lessor
Genco LLC and an ad hoc committee of REMA pass-through
certificateholders, relating to certain events of default resulting
from REMA's failure to provide incremental qualifying credit
support under the applicable leases and participation agreements.
GenOn continues to evaluate alternatives and participate in certain
discussions with respect to GenOn's equity interest and
intercompany claims into REMA, with GenOn publicly disclosing
various intercompany claim, projection and lease documentation
information on December 28, 2017 in connection with such evaluation
and discussions.

Credit Suisse Securities (USA) LLC is acting as exclusive financial
advisor to GenOn related to the sale of the Canal Facilities.
Kirkland & Ellis LLP serves as legal counsel and Rothschild & Co.
as financial advisor to GenOn. Ducera Partners LLC (and affiliates)
and Davis Polk & Wardwell LLP serve as advisors to the ad hoc group
of GenOn noteholders.  Quinn Emanuel Urquhart & Sullivan, LLP and
Ducera Partners LLC (and affiliates) serve as advisors to the ad
hoc group of GenOn Americas Generation noteholders.

Stonepeak is an independent infrastructure investment manager
focusing on the power, renewables & utilities, transportation,
midstream energy, water, and communications sectors.  The firm is
headquartered in New York City and currently manages $13.8 billion
of capital on behalf of its investors.  Stonepeak invests in
long-lived, hard-asset infrastructure businesses and projects,
which provide essential services to customers and partners with
strong management teams in supporting major growth initiatives and
realizing operational improvements.  Sidley Austin LLP serves as
legal counsel to Stonepeak related to the acquisition of the Canal
Facilities.

                       About GenOn Energy

GenOn Energy, Inc., is a wholesale power generation corporation
with 15,394 megawatts in generating capacity, operating operate 32
power plants in eight states.  GenOn is subsidiary of NRG Energy
Inc., which is a competitive power company that produces, sells and
delivers energy and energy services, primarily in major competitive
power markets in the U.S.

GenOn is the product of two mergers since 2010.  First, on Dec. 3,
2010, two wholesale power generation companies -- RRI Energy, a
company formerly known as Reliant Energy, and Mirant Corporation --
completed an all-stock, tax-free merger with Mirant becoming RRI's
wholly-owned subsidiary.  Following the merger, RRI took its
current name: GenOn.

NRG, through a wholly-owned subsidiary, and GenOn completed a
stock-for-stock merger in a $6 billion deal, with GenOn continuing
as the surviving company on December 14, 2012.  NRG, as
consideration for acquiring GenOn's entire equity, issued 0.1216
shares of NRG common stock for each outstanding share of GenOn.  In
structuring the merger, NRG "ring-fenced" GenOn's debt, leaving
GenOn's creditors without recourse against NRG's assets in the
event of GenOn's default.

As of March 31, 2017, GenOn Energy had $4.81 billion in total
assets, $4.51 billion in total liabilities and $304 million in
total stockholders' equity.

GenOn Energy, Inc. ("GenOn"), GenOn Americas Generation, LLC
("GAG") and 60 of their directly and indirectly-owned subsidiaries
commenced the Chapter 11 cases in Houston, Texas (Bankr. S.D. Tex.
Lead Case No. 17-33695) on June 14, 2017, to implement a
restructuring plan negotiated with stakeholders prepetition.  The
Debtors' cases have been assigned to Judge David R. Jones.

Kirkland & Ellis LLP is the Debtors' bankruptcy counsel.  Zack A.
Clement, PLLC, is the local counsel.  Rothschild Inc. is the
financial advisor and investment banker.  McKinsey Recovery &
Transformation Services U.S. is the restructuring advisor.  Epiq
Systems, Inc., is the claims and noticing agent.

Credit Suisse Securities (USA) LLC serves as GenOn Energy's
financial advisor and investment banker.  

Special Counsel to the GAG Steering Committee is Quinn Emanuel
Urquhart & Sullivan, LLP.  The Steering Committee of GAG
Noteholders is comprised of Benefit Street Partners LLC, Brigade
Capital Management, LP, Franklin Mutual Advisers, LLC, and Solus
Alternative Asset Management LP, each on behalf of itself or
certain affiliates, and/or accounts managed and/or advised by it or
its affiliates.

Counsel to the GenOn Steering Committee and the GAG Steering
Committee are Keith H. Wofford, Esq., Stephen Moeller-Sally, Esq.,
and Marc B. Roitman, Esq., at Ropes & Gray LLP.

Counsel for NRG Energy, Inc., are C. Luckey McDowell, Esq., and Ian
E. Roberts, Esq., at Baker Botts L.L.P.


HARBORVIEW TOWERS: Howard Bank Amends Plan, Extends Loan Repayment
------------------------------------------------------------------
Howard Bank on March 16 filed with the U.S. Bankruptcy Court for
the District of Maryland an amended Chapter 11 plan of
reorganization for Council of Unit Owners of the 100 Harborview
Drive Condominium.

Howard Bank, a secured creditor, modified the plan in two
significant ways: (i) the bank has extended the period for
repayment of its loan from eight years to nine years, and has
returned the operating cash made available from doing so to the
unit owners, by reducing projected special assessments; and (ii)
the bank has reached a settlement with Penthouse 4C, LLC that
resolves the Debtor's dispute with Penthouse 4C, and also reduces
cash needs in the critical first year of the plan, without the
requirement of a second lien on special assessments in favor of
Penthouse 4C.

A full-text copy of the amended Chapter 11 plan of reorganization
is available for free at:

            http://bankrupt.com/misc/mdb16-13049-805.pdf

                About Council of Unit Owners of
             the 100 Harborview Drive Condominium

Council of Unit Owners of the 100 Harborview Drive Condominium, a
condominium association, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Md. Case No. 16-13049) on March 9, 2016.
In the petition signed by Dr. Reuben Mezrich, president, the
Debtor estimated assets and liabilities at $10 million to $50
million.  Judge James F. Schneider is assigned to the case.  The
Debtor is represented by Paul Sweeny, Esq., at Yumkas, Vidmar,
Sweeney & Mulrenin, LLC.


HOLDINGS CORP: Moody's Assigns B2 CFR; Outlook Stable
-----------------------------------------------------
Moody's Investors Service assigned new ratings to C1 Holdings Corp.
("C1"), a subsidiary of ConvergeOne Holdings, Inc. ("ConvergeOne")
with a Corporate Family Rating ("CFR") of B2 and a Probability of
Default Rating ("PDR") of B2-PD. Concurrently, Moody's assigned a
B2 rating to the company's proposed first lien term loan and a
Speculative Grade Liquidity ("SGL") rating of SGL-3. The rating
action follows ConvergeOne's announcement of plans to refinance its
existing debt structure in conjunction with its February 2018
merger with Forum Merger Corporation ("Forum") and the public
listing of the combined entity's equity. The ratings on the
issuer's predecessor entity, ConvergeOne Holdings Corp. ("Holdings
Corp. ") and its presently outstanding debt will be withdrawn upon
completion of the refinancing. The ratings outlook is stable.

Moody's assigned the following ratings:

Corporate Family Rating -- B2

Probability of Default Rating -- B2-PD

Senior Secured First Lien Term Loan due 2025 -- B2(LGD4)

Speculative Grade Liquidity rating of SGL-3

Outlook is Stable

RATINGS RATIONALE

C1's B2 CFR is constrained by the company's pro forma financial
leverage (Moody's adjusted) of approximately 4.5x trailing total
debt/EBITDA as of December 31. 2017 as well as ConvergeOne's
considerable revenue reliance on key vendor relationships with
Cisco Systems, Inc. ("Cisco") and Avaya, Inc. ("Avaya") which
together comprise nearly 60% of total product sales (28% of total
revenue). The rating also takes into account the risk of
incremental debt-financed acquisitions which have been integral to
ConvergeOne's expansion and strategic initiatives to diversify its
supplier base in recent years. These risks are somewhat mitigated
by the company's solid market position as a provider of integrated
communications solutions and managed services to a diverse base of
large enterprise customers. The rating is also supported by the
company's predictable revenue stream with over 35% of the top-line
stemming from recurring maintenance and managed services sales and
modest capital expenditure requirements which should contribute to
healthy free cash flow generation (before dividends).

Moody's believes ConvergeOne's liquidity will be adequate over the
next year, as indicated by the SGL-3 rating. The company's
liquidity position is supported by approximately $13 million in pro
forma cash on the balance sheet and Moody's expectation that the
company will generate free cash flow before dividends approaching
10% of debt on an annual basis over the intermediate term. However,
potential cash earnout payments of up to a maximum of $99 million
through 2020 (contingent on the achievement of EBITDA performance
targets) to "Company Securityholders" could weigh meaningfully on
the company's cash flow production. ConvergeOne's liquidity is also
bolstered by a $200 million asset-based revolving credit facility
(unrated), comprised of a $65 million inventory floor planning
facility (borrowings accounted for as payables) and an undrawn $135
million working capital sub facility. While the company's first
lien term loan will not be subject to financial covenants, the
revolving credit facility has a springing covenant based on a
minimum fixed charge coverage ratio which is not expected to be in
effect over the next 12-18 months as borrowings are projected to be
comfortably below maximum thresholds during this period.

The stable outlook reflects Moody's expectation that ConvergeOne
will generate low-single digit organic revenue growth over the
intermediate term driven principally by the expansion of the
company's services business with particularly robust gains in its
managed services offering. Moody's expects the growth prospects for
the services segment, which features profit margins that exceed
ConvergeOne's corporate averages, to drive slight improvement in
the company's profitability and modest declines in debt/EBITDA
towards the low 4x level over the next 12-18 months.

What Could Change the Rating - Up

The ratings could be upgraded if ConvergeOne continues to diversify
its supplier base, meaningfully increases scale while maintaining
profit margins, and maintains adjusted debt to EBITDA below 4x on a
sustained basis.

What Could Change the Rating - Down

The ratings could be downgraded if financial leverage exceeds 5.5x,
liquidity deteriorates due to a decline in profitability or cash
flow, or financial policies become increasingly aggressive.

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

ConvergeOne is a provider of integrated communications solutions
and managed services. Moody's expects the company to generate pro
forma sales of $1.47 billion in 2018.


HOPEWELL RISK: Taps Patel Ervin PLLC as Special Counsel
-------------------------------------------------------
Hopewell Risk Strategies, LLC, seeks authority from the U.S.
Bankruptcy Court for the Southern District of Texas, Houston
Division, to hire Hiren Patel and the firm Patel Ervin PLLC as
special counsel.

The counsel will represent the Debtor in the Appeal styled Steven
Turner, et. al. v. Hopewell Risk Strategies et. al., Case No.
17-20485, in the United States Court of Appeals for the Fifth
Circuit, in which the Debtor is appealing a judgement rendered
against Debtor in the principal amount of 456,6009.53 plus interest
at the rate of 1.15% per annum.

Patel Ervin PLLC will charge $300 per hour for its services.

Hiren Patel, Esq.  attests that he and his firm do not hold or
reperesented an interest adverse to the bankruptcy estate, and is a
"disinterested person" within the definition of Section 101(14) of
the Bankruptcy Code.

The counsel can be reached through:

     Hiren Patel, Esq.
     Patel Ervin PLLC
     2929 Allen Parkway, Suite 200
     Houston, TX 77019
     Phone: 713-579-9700
     Fax: 832-460-6530
     E-mail: hpatel@patelervin.com

                   About Hopewell Risk Strategies

Founded by an experienced healthcare executive and attorney,
Hopewell Risk Strategies, LLC, is a healthcare management firm
focused on delivering exceptional niche solutions and products
across the healthcare delivery system.

Hopewell Risk Strategies 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.


INDEPENDENT PORTFOLIO: Hires Greenberg Traurig as Counsel
---------------------------------------------------------
Independent Portfolio Consultants, Inc., seeks authority from the
U.S. Bankruptcy Court for the Southern District of Florida, West
Palm Beach Division, to hire Greenberg Traurig, P.A., as counsel.

Professional services that Greenberg Traurig will render are:

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

     b. negotiate, draft, and pursue all documentation necessary in
this Chapter 11 Case;

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

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

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

     f. negotiate and taking all necessary or appropriate actions
in connection with any chapter 11 plan and all related documents
thereunder and transactions contemplated therein;

     g. attend meetings and negotiating with representatives of
creditors, the United States Trustee, and other
parties-in-interest;

     h. provide legal advice regarding bankruptcy law, corporate
law, corporate governance, securities, employment, transactional,
tax, labor, litigation, intellectual property and other issues to
the Debtor in connection with the
Debtor’s ongoing business operations;

     i. take all necessary actions to protect and preserve the
Debtor's estate, including prosecuting actions on the Debtor's
behalf, defending any action commenced against the Debtor, and
representing the Debtor in negotiations concerning litigation in
which the Debtor is involved, including objections to claims filed
against the Debtor's estate; and

     j. perform other legal services for, and providing other
necessary legal advice to, the Debtor, which may be necessary and
proper in this Chapter 11 Case.

Greenberg Traurig's hourly rates are:

     Shareholders                     $375 to $1,235
     Of Counsel                       $310 to $1,250
     Associates                       $160 to $765
     Legal Assistants/Paralegals      $110 to $410

Greenberg Traurig does not hold or represent any interest adverse
to the Debtor or its chapter 11 estate, its creditors, or any other
party-in-interest in connection with this Chapter 11 Case, and is a
"disinterested person" as that term is defined in section 101(14)
of the Bankruptcy Code.

The counsel can be reached through:

     John R. Dodd, Esq.
     Ari Newman, Esq.
     Greenberg Traurig, P.A.
     333 S.E. 2nd Avenue
     Miami, FL 33131
     Tel: 305-579-0537
     Fax: 305-579-0717
     E-mail: doddj@gtlaw.com
             newmanar@gtlaw.com

            About Independent Portfolio Consultants

Independent Portfolio Consultants, Inc., operates as an investment
management firm. The Company offers portfolio management and
advisory services to individuals, institutions, trusts, private
funds, charitable organizations, and investment companies.
Independent Portfolio Consultants serves customers in the United
States.

Cumberland Advisors Inc., MPI Investment Management, Inc. and
Wasmer, Schroeder & Company, LLC commenced a chapter 7 case against
Boca Raton, Florida based Independent Portfolio Consultants by the
filing an involuntary petition for relief in the U.S. Bankruptcy
Court for the District of Delaware (Bankr. D. Del. Case No.
17-12985) on Dec. 21, 2017.

John R. Dodd, Esq. and Ari Newman, Esq., at Greenberg Traurig,
P.A., serve as the Debtor's counsel.


INDEPENDENT PORTFOLIO: Taps WK Financial as Restructuring Advisor
-----------------------------------------------------------------
Independent Portfolio Consultants, Inc., seeks authority from the
U.S. Bankruptcy Court for the Southern District of Florida, West
Palm Beach Division, to hire WK Financial, LLC as restructuring
advisor.

Restructuring Advisory Services WKF is to render are:

   -- assist the Debtor with the orderly wind down and
administration of assets or safeguarding of assets including
responding to creditor demands impacting critical operations or
requests for information;

   -- continue to maintain existing detailed cash forecasting
models that include the monitoring and reporting of variances in
the Debtor's actual cash expenditures and receipts during
forecasted periods;

   -- advise and assist with respect to the form and content of the
reports developed by management of the Company for submission to
the Bankruptcy Court on a monthly and periodic basis;

   -- assist in responding to inquiries related to the Debtor's
statutory filings including its bankruptcy schedules and Statement
of Financial Affairs;

   -- advise and assist with respect to the development and
preparation of the Plan of Liquidation and Disclosure Statement;

   -- facilitate document production for diligence requests, as
needed; and

   -- provide additional assistance and advice on the bankruptcy
process, as needed.

William G. King, founder and managing principal of WK Financial,
LLC, attests that WKF does not hold or represent any interest
adverse to the Debtor or its chapter 11 estate, its creditors, or
any other party-in-interest in connection with this case, and (b)
is a "disinterested person" as that term is defined in section
101(14) of the Bankruptcy Code.

William G. King intends to charge an hourly rate of $350 for
restructuring advisory services and the staff will be paid an
hourly rate of $125.

The firm can be reached through:

     William G. King
     WK Financial, LLC
     1792 Bell Tower Lane
     Weston, FL 33326
     Tel: 954-228-5684

             About Independent Portfolio Consultants

Independent Portfolio Consultants, Inc., operates as an investment
management firm.  The Company offers portfolio management and
advisory services to individuals, institutions, trusts, private
funds, charitable organizations, and investment companies.
Independent Portfolio Consultants serves customers in the United
States.

Cumberland Advisors Inc., MPI Investment Management, Inc. and
Wasmer, Schroeder & Company, LLC commenced a chapter 7 case against
Boca Raton, Florida based Independent Portfolio Consultants by the
filing an involuntary petition for relief in the U.S. Bankruptcy
Court for the District of Delaware (Bankr. D. Del. Case No.
17-12985) on Dec. 21, 2017.

John R. Dodd, Esq., and Ari Newman, Esq., at Greenberg Traurig,
P.A., serve as the Debtors' counsel.


INPIXON: Incurs $35.0 Million Net Loss in 2017
----------------------------------------------
Inpixon reported financial results for the fourth quarter and year
ended Dec. 31, 2017 and provided an update on corporate
developments.

Inpixon reported a net loss of $35.03 million on $45.13 million of
total revenues for the year ended Dec. 31, 2017, compared to a net
loss of $27.50 million on $53.16 million of total revenues for the
year ended Dec. 31, 2016.

The increase in net loss was primarily attributable to capital
constraints and supplier credit challenges, decrease in gross
profit as a result of lower margin infrastructure sales, increases
in operating expenses due to the Integrio acquisition which was
offset by lower compensation costs, higher interest expense and an
extinguishment loss on debt modification.

The decrease in revenue of $8.1 million, or approximately 15.2%, is
primarily associated with a decline in revenues earned by the
Infrastructure segment.  Revenue earned by the IPA segment for the
year ended Dec. 31, 2017 was $3.9 million, compared to $4.9 million
for the prior year period.  Revenue earned by the Infrastructure
segment was $41.2 million for the year ended December 31, 2017,
compared to $48.3 million for the prior year period.  Revenues
declined, despite the Company's acquisition of Integrio
Technologies, LLC, due to the ongoing capital constraints and
supplier credit challenges the Company faced throughout the year.

"We have overcome a number of challenges faced throughout 2017 and
have raised funds to begin to implement our strategic growth plan
for 2018, focusing on Inpixon as a leading provider of Indoor
Positioning Analytics (IPA) products and services," said Nadir Ali,
CEO of Inpixon.  "Our strategic plan for 2018 includes stimulating
growth through channel partner expansion and improved marketing and
sales efforts.  We plan to deliver new competitive product
enhancements, including the use of blockchain technology to
propagate device reputation profiles, artificial intelligence (AI)
and machine learning to incorporate device fingerprinting, and
voice-user interface (VUI) technology to support our intelligence
customers in making better decisions with greater intelligence.
Additionally, migrating Inpixon IPA to Amazon Web Services (AWS)
will enable improved service and security to our customers, meeting
country-specific and federal-compliance requirements and enabling
channel partners to deploy faster."

Gross profit for the year ended Dec. 31, 2017 was $10.8 million,
compared to $14.9 million in 2016.  The gross profit margin for the
year ended Dec. 31, 2017 was 24%, compared to 28% for the year
ended Dec. 31, 2016.  This decrease in margin is a result of lower
margin Infrastructure sales from the Integrio acquisition.  IPA
gross margins for the year ended Dec. 31, 2017 and 2016 were 67%
and 69%, respectively. Gross margins for the Infrastructure segment
for the year ended Dec. 31, 2017 and 2016 were 20% and 24%,
respectively.

        2017 Business Highlights and Recent Developments

   * In the first quarter of 2018, Inpixon raised $21 million in
     gross proceeds through sales of its equity securities

   * Inpixon recently selected Amazon Web Services cloud
     infrastructure for Indoor Positioning Analytics delivery

   * Inpixon announced a $2.5 million purchase order from a
     leading Fortune 500 health insurer

   * Inpixon announced Cadillac Fairview as new customer, one of
     the largest real estate operators in North America and Canada

   * Inpixon positioned itself to begin to leverage blockchain
     technology to build device reputation repository, strengthen
     IoT security, and secure retail payment

   * Inpixon won top 2017 IoT Security Excellence Award

   * Inpixon's subsidiary, Inpixon Federal, received two delivery
     orders from the Bureau of Census totaling $1.4 million

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

                      https://is.gd/AAWysk

                          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 Dec. 31, 2017, Inpixon
had $27.69 million in total assets, $46.54 million in total
liabilities and a total stockholders' deficit of $18.85 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.


INVUITY INC: PricewaterhouseCoopers LLP Casts Going Concern Doubt
-----------------------------------------------------------------
Invuity, Inc., filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K, disclosing a net loss of
$39.92 million on $39.62 million of revenue for the fiscal year
ended December 31, 2017, compared to a net loss of $40.61 million
on $32.46 million of revenue for the year ended in 2016.

PricewaterhouseCoopers LLP states that the Company 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.

The Company's balance sheet at December 31, 2017, showed total
assets of $45.49 million, total liabilities of $46.36 million, and
a total stockholders' deficit of $862,000.

A copy of the Form 10-K is available at:
                              
                       https://is.gd/Y0ZpGF

                       About Invuity, Inc.

Invuity, Inc., is a medical technology company, develops various
surgical devices to address various surgical procedures in the
United States.  The Company integrates its intelligent photonics
technology platform into its single-use and reusable advanced
surgical devices to address various critical intracavity
illumination and visualization challenges.  The Company was
formerly known as Spotlight Surgical, Inc. and changed its name to
Invuity, Inc. in 2007.  Invuity, Inc. was incorporated in 2004 and
is based in San Francisco, California.


JBC AGRICULTURAL: Files Chapter 11 to Halt Judgments
----------------------------------------------------
Rick Carroll, writing for Aspen Times, reports that JBC
Agricultural Management LLC, filed for Chapter 11 bankruptcy in the
wake of two disputed court judgments totaling more than $2.5
million.

According to the report, Southern Cross Ranches won a summary
judgment of $2.1 million and Ranch Management LLC, won a $428,175
judgment against JBC.  The report notes Weld County judge issued
both judgments in December, with the creditors recently pursuing
garnishments, according to court records.

The report relates Tai Jacober, the CEO of JBC and its sister
company, Crystal River Meats, said JBC plans to fight both
judgments through the appellate process, "but they (the creditors)
can still act on their judgment, so the only way to protect a stay
from the judgment is to put it into Chapter 11."

According to the report, the disputes stem from JBC's backing out
of a purchase of some 3,100 calves from the plaintiffs, Mr. Jacober
said.  When it was time to close the deal, Mr. Jacober said his
company didn't like what it was getting.

JBC manages ranches and raises the cattle for its sister operation,
Carbondale-based Crystal River Meats.

JBC Agricultural Management, LLC, based in Carbondale, Colorado,
filed for Chapter 11 bankruptcy protection (Bankr. D. Colo. Case
No. 18-12089) on March 20, 2018.

JBC Agricultural Management, LLC is a privately held company whose
principal assets are located at 11864 County Rd 12 San Acacio, CO
81151.

The Hon. Thomas B. McNamara presides over the case.  Jeffrey S.
Brinen, Esq., at KUTNER BRINEN, P.C., serves as counsel to the
Debtor.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities.

The petition was signed by Tai Jacober, its manager.


JIT INDUSTRIES: Case Summary & 5 Unsecured Creditors
----------------------------------------------------
Debtor: JIT Industries, Inc.
           fdba JIT Cylinders, Inc.
        P.O. Box 2023
        Madison, AL 35758

Business Description: JIT Industries, Inc., based in Hartselle,
                      Alabama, manufactures, repairs & services
                      fluid power, process control, mil-spec
                      fasteners and aerospace hardware.

Chapter 11 Petition Date: March 23, 2018

Case No.: 18-80892

Court: United States Bankruptcy Court
       Northern District of Alabama (Decatur)

Judge: Hon. Clifton R. Jessup Jr.

Debtor's Counsel: Kevin M Morris, Esq.
                  SPARKMAN, SHEPARD & MORRIS P.C.
                  P O Box 19045
                  Huntsville, AL 35804
                  Tel: 256 512-9924
                  Email: kevin@ssmattorneys.com

                    - and -

                  Tazewell Taylor Shepard, IV, Esq.
                  SPARKMAN, SHEPARD & MORRIS, P.C.
                  303 Williams Avenue, Suite 1411
                  Huntsville, AL 35801
                  Tel: 256-512-9924
                  Fax: 256-512-9837
                  Email: ty@ssmattorneys.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ginger McComb, president.

A full-text copy of the petition containing, among other items, a
list of the Debtor's five unsecured creditors is available for free
at: http://bankrupt.com/misc/alnb18-80892.pdf


KIDS FOUNDATION: Hires Middlebrooks, P.C., as Attorney
------------------------------------------------------
Kids Foundation Day Care, LLC, seeks authority from the U.S.
Bankruptcy Court for the District of New Jersey to hire
Middlebrooks, P.C., as attorneys.

Middlebrooks, P.C., will assist the Debtor in the preparation of
the necessary petition, schedules and statement of financial
affairs, representation at the Initial Debtor interview; attend the
341(a) Meeting of Creditors; prepare required pleadings; and
provide standard Chapter 11 work, however, any litigation or
contested matters will be subject to application to this Court and
charged as additional legal services.

Middlebrooks, P.C., will receive a retainer fee of $5,000 together
with the filing fee of $1,717.

Middlebrooks' hourly rates are:

     Melinda D. Middlebrooks, Esq.    $400
     Joseph M. Shapiro, Esq.          $350
     Jessica M. Minneci, Esq.         $300
     Angela Nascondiglio, Esq.        $250
     Law Clerks & Paralegals           $90

Melinda D. Middlebrooks, Esq., attests that her firm does not hold
an adverse interest to the estate and is a disinterest person under
11 U.S.C. Sec. 101(14).

The firm can be reached through:

     Melinda D. Middlebrooks, Esq.
     Angela Nascondiglio, Esq.
     MIDDLEBROOKS SHAPIRO, P.C.
     841 Mountain Avenue, First Floor
     Springfield, NJ 07081
     Phone: (973) 218-6877
     E-mail: nascondiglo@middlebrooksshapiro.com
             middlebrooks@middlebrooksshapiro.com

               About Kids Foundation Day Care Center

Kids Foundation Day Care Center LLC is a Child Care Center in East
Orange, New Jersey, with a maximum capacity of 33 children.  This
child care center helps with children in the age range of 0 to 13.
The provider does not participate in a subsidized child care
program.

Kids Foundation Day Care Center filed a Chapter 11 petition (Bankr.
D.N.J. Case No. 18-14768) on March 12, 2018, estimating under $1
million in both assets and liabilities.  Melinda D. Middlebrooks,
Esq., at Middlebrooks, P.C., is the Debtor's counsel.


KONA GRILL: Reports $23.4 Million Net Loss for 2017
---------------------------------------------------
Kona Grill, Inc. filed with the Securities and Exchange Commission
its Annual Report on Form 10-K reporting a net loss of $23.43
million on $179.08 million of revenue for the year ended Dec. 31,
2017, compared to a net loss of $21.62 million on $169.5 million of
revenue for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, Kona Grill had $91.79 million in total assets,
$86.13 million in total liabilities and $5.66 million in total
stockholders' equity.

For the three months ended Dec. 31, 2017, Kona Grill reported a net
loss of $12.41 million on $42.89 million of revenue compared to a
net loss of $16.58 million on $43.59 million of revenue for the
same period a year ago.

"We continue to battle for market share in this challenging
industry environment.  The environment remains difficult with
everyone fighting to drive traffic amidst a changing consumer
environment.  We have many initiatives in place to make Kona Grill
the destination of choice for guests.  These initiatives are framed
around our mission to make every experience exceptional for our
guests," said Berke Bakay, President and CEO of Kona Grill.

"To lead the turnaround, we hired Jim Kuhn as our chief operating
officer in December.  In Jim's first three months with us, he has
brought a renewed focus on service, hospitality and cleanliness and
has re-energized our company with his relentless pursuit of
elevating all aspects of restaurant operations.  We are evaluating
what we do and who we use to provide products and services in order
to generate cost-savings and efficiencies within our restaurants.
We are starting to see the benefits of these initiatives in our
2018 operating margins," he continued.

"We recently amended our credit facility to among other things,
provide relief on our financial covenants to allow time for the
many initiatives to take effect.  We continue to evaluate our
underperforming restaurants and have discussions with our landlords
regarding rent abatement or strategic alternatives for certain
restaurants.  We estimate that the eight restaurants that we have
taken impairment charges for over the past two years had a 360
basis point negative impact on our four-wall margins for the fourth
quarter of 2017," he continued.

"We currently have three international units open as our partners
in the UAE and Canada opened the first restaurant in their
respective countries during the fourth quarter.  We are excited
about the potential to grow our brand through franchising and
continue to engage in discussions with potential partners in
several countries," he concluded.

             Ability to Continue as a Going Concern

"The accompanying consolidated financial statements have been
prepared assuming the Company will continue as a going concern. The
Company has incurred losses resulting in an accumulated deficit of
$79.7 million, has a net working capital deficit of $7.6 million
and outstanding debt of $37.8 million as of December 31, 2017.
These conditions together with recent debt covenant violations and
subsequent debt covenant waivers and debt amendments, raise
substantial doubt about the Company's ability to continue as a
going concern.  The ability to continue as a going concern is
dependent upon the Company generating profitable operations,
improving liquidity and reducing costs to meet its obligations and
repay its liabilities arising from normal business operations when
they become due.  The Company has evaluated its plans to alleviate
this doubt, which will include slowing new restaurant development,
implementing cost-savings initiatives and evaluating potential
closure of underperforming restaurants.  While the Company believes
that its existing cash and cash equivalents as of December 31,
2017, coupled with its anticipated cash flow generated from
operations, will be sufficient to meet its anticipated cash
requirements, there can be no assurance that the Company will be
successful in its plans to increase profitability or to obtain
alternative financing on acceptable terms, when required or if at
all.  These consolidated financial statements do not include any
adjustments to the recoverability and classification of recorded
asset amounts and classification of liabilities that might be
necessary should the Company be unable to continue as a going
concern," as disclosed in the Annual Report.

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

                      https://is.gd/T8UwNU

                        About Kona Grill

Kona Grill, Inc., headquartered in Scottsdale, Arizona, Kona Grill,
Inc. -- http://www.konagrill.com/-- currently owns and operates 46
restaurants in 23 states and Puerto Rico.  The Company's
restaurants offer freshly prepared food, attentive service, and an
upscale contemporary ambiance.  Additionally, Kona Grill has three
restaurants that operate under a franchise agreement in Dubai,
United Arab Emirates; Vaughan, Canada and Monterrey, Mexico.


LAYNE CHRISTENSEN: Cetus Says Granite Deal Bad for Stockholders
---------------------------------------------------------------
Cetus Capital II, LLC, et al., the beneficial owners of 9.9% of
Layne Christensen Company's outstanding shares of common stock,
oppose the merger agreement between Layne and Granite Construction
Incorporated citing that the deal is bad for Layne stockholders.
Cetus Capital intends to vote against the propose merger and any
other proposals presented to Layne's stockholders for approval at
an upcoming special meeting of stockholders.

"We believe Layne is selling itself at the wrong time for the wrong
price and that the proposed transaction with Granite significantly
undervalues Layne," Cetus Capital said in a letter to stockholders
filed with the Securities and Exchange Commission on March 20,
2018.

It added, "The implied Layne transaction value of $565 million is
significantly below Layne's own recently announced view of its
value.  The transaction value per share of $17.00 for Layne's
common stock stated in the S-4 is very misleading, as Granite's
closing share price of $60.08 the day prior to the transaction
announcement implied a per share price of Layne's common stock of
$16.22 based on the exchange ratio of 0.270 Granite shares for each
share of Layne common stock.  As of March 19, 2018, the implied
value per share of Layne is now only $15.91."

According to Cetus Capital, Granite's lack of familiarity with a
significant portion of Layne's business implies that Granite is not
paying an appropriate value for Layne.  In addition, Cetus Capital
alleged that Layne and its financial advisors did not run a broad
process.

"The Merger Agreement does not include a customary "go shop"
provision; which we think would have been particularly useful in
this deal since management and Layne's financial advisor failed to
contact any other bidders and quickly settled on the deal offered
by Granite.  Layne's Board and management hastily agreed to
eliminate a collar which would have created some protections for
Layne stockholders."

Moreover, Cetus Capital said, the financial advisory fee payable to
Greentech of $8 million in connection with the proposed merger is
excessive, especially considering a sales process was not
conducted.  

As of March 13, 2018, Cetus Capital and its affiliates reported
beneficial ownership of the following shares of common stock of
Layne:

                                         Shares      Percentage
                                        Beneficially     of
  Reporting Person                         Owned       Shares
  ----------------                      ------------ ----------
Cetus Capital II, LLC                     242,749         1.2%
Cetus Capital III, L.P.                 1,625,580         7.8%
Littlejohn Opportunities Master Fund LP   525,538         2.6%
VSS Fund, L.P.                            446,142         2.2%
OFM II, L.P.                              250,740         1.3%

As of Feb. 13, 2018, the number of shares of Layne's common stock
outstanding was 19,917,043.  As of March 20, 2018, as a result of
an ownership limit, the Reporting Persons are the beneficial owners
of 9.9% of the Issuer's outstanding shares of common stock.

As of March 19, 2018, the Reporting Persons had sold listed
American-style call options referencing an aggregate of 100,000
Shares for aggregate consideration of $19,291.  The call options'
expiration date is June 15, 2018 and the strike price is $22.50 per
Share.

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

                       https://is.gd/tMRUtw

                           About Layne

Layne Christensen Company -- http://www.layne.com/-- is a global
water management and services company, with more than 130 years of
industry experience, providing responsible, sustainable, integrated
solutions to address the world's water, minerals and infrastructure
challenges.  The Company's customers include government agencies,
investor-owned utilities, industrial companies, global mining
companies, consulting engineering firms, heavy civil construction
contractors, oil and gas companies, power companies and
agribusiness.  Layne operates on a geographically dispersed basis,
with approximately 72 sales and operations offices located
throughout North America, South America, and through its affiliates
in Latin America.  Layne maintains executive offices at 1800 Hughes
Landing Boulevard, Suite 800, The Woodlands, Texas 77380.

Layne Christensen incurred a net loss of $52.23 million for the
year ended Jan 31, 2017, a net loss of $44.80 million for the year
ended Jan. 31, 2016, and a net loss of $109.32 million for the year
ended Jan. 31, 2015.  As of Oct. 31, 2017, Layne Christensen had
$389.47 million in total assets, $335.43 million in total
liabilities and $54.03 million in total equity.

"With respect to our 4.25% Convertible Notes, we have retained
advisors to assist us in evaluating alternatives and raising
capital to refinance or extend our debt to a date beyond October
15, 2019, and eliminate the accelerating maturity provisions of the
8.0% Convertible Notes.  We believe the refinance or extension of
our debt is likely based on current on-going discussions with
existing and new potential lenders, our improving financial
performance and credit quality, and the fact that our stock price
is above the $11.70 conversion price for the 8% Convertible Notes.
Although we believe these refinancing options are viable and
likely, because our plans to refinance or restructure our debt have
not been finalized, and therefore are not in our control (in part,
due to the fact that neither of our Convertible Notes can be
prepaid or have redemption provisions prior to February 2018),
these plans are not considered probable under the new standard.
Consequently, per the standard, these conditions, in the aggregate,
raise substantial doubt about our ability to continue as a going
concern within one year after the date these financial statements
are filed," the Company stated in its quarterly report for the
period ended Oct. 31, 2017.


LECTRUS CORP: AZZ Completes Purchase of Certain Assets
------------------------------------------------------
AZZ Inc., a global provider of metal coatings services, welding
solutions, specialty electrical equipment and highly engineered
services to the power generation, transmission, distribution and
industrial markets on March 23 disclosed that it has completed the
purchase of certain assets of Lectrus Corporation pursuant to the
Court entering the Sale Order on March 20, 2018.  The Chattanooga,
Tennessee facility of Lectrus was included in the assets acquired
by AZZ Enclosure Systems – Chattanooga LLC, a Delaware limited
liability company.  The purchase price was $8 million plus certain
cure costs pursuant to the Bankruptcy Code, which amount to
approximately $215,000.

                    About Lectrus Corporation

Based in Chattanooga, Tennessee, Lectrus Corporation --
http://www.lectrus.com/-- designs and manufactures custom metal
enclosures and electrical and mechanical integration serving the
power, oil and gas, renewable energy, industrial, water and
wastewater, transportation, military, mining, data centers,
institutional, and commercial markets.  The company has two
manufacturing facilities located in North America.

Lectrus Corp. and parent Lectrus Holding Corporation sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D.
Tex. Lead Case No. 17-15588) on Dec. 7, 2017.  James P. Beers,
vice-president of finance, signed the petitions.

At the time of the filing, Lectrus disclosed assets of $13.34
million and liabilities of $35.26 million. Lectrus Holding
disclosed zero assets and liabilities totaling $20.55 million.

Judge Nicholas W. Whittenburg presides over the cases.

The Debtors tapped Baker, Donelson, Bearman, Caldwell & Berkowitz,
PC, as counsel; and Livingstone Partners LLC, as investment
banker.

The U.S. Trustee for Region 8 appointed an official committee of
unsecured creditors' in the Debtors' cases.


LONG BLOCKCHAIN: Acquires Minority Stake in Stater Blockchain
-------------------------------------------------------------
Long Blockchain Corp. (Nasdaq: LBCC) has closed on a strategic
investment in Stater Blockchain Limited, a technology company
focused on developing and deploying globally scalable blockchain
technology solutions in the financial markets.  Stater's
wholly-owned subsidiary, Stater Global Markets, is a Financial
Conduct Authority (FCA) regulated brokerage that facilitates market
access across multiple instruments including spot FX, exchange
traded futures and contracts for difference (CFDs).

"As previously announced, we had been in discussions to merge with
Stater.  As the expiration date of the letter of intent approached,
both parties agreed that a minority investment with dual board
representation would allow us to immediately formalize our
partnership while maintaining our respective autonomy," stated
Shamyl Malik, chief executive officer of Long Blockchain.  "We are
pleased to announce this strategic investment, which further
demonstrates our shared commitment to building blockchain
technologies."

Ramy Soliman, chief executive officer of Stater Blockchain, added,
"We aim to provide value for shareholders through blockchain
solutions, as well as a regulated institutional brokerage through
Stater Global Markets.  We believe this combination of fintech and
brokerage is a compelling value proposition and we look forward to
working with Long Blockchain to leverage our collective
expertise."

Under the terms of the agreement, Long Blockchain will acquire 9.9%
of Stater in exchange for 9.9% of LBCC common stock.  In
conjunction with the closing of the transaction, Mr. Soliman has
been appointed as a director of Long Blockchain and Mr. Malik has
been appointed as a director of Stater.  The Company's previously
announced letter-of-intent with Stater terminated on March 17,
2018.  The parties may still seek to consummate a more
comprehensive transaction together in the future subject to
regulatory approvals, although there is no assurance that one will
be agreed upon.

A full-text copy of the Contribution and Exchange Agreement is
available at https://is.gd/fWyjyW

                      About Stater Blockchain

Stater Blockchain -- http://www.staterblockchain.com/-- aims to be
the global market leader in blockchain technology solutions for the
financial markets.  The organization focuses on developing and
deploying innovative and scalable distributed ledger technology
solutions for the financial services sector.  Stater Blockchain
owns Stater Global Markets, a UK-based FCA regulated prime-of-prime
brokerage, which facilitates market access across multiple
instruments including spot FX, exchange traded futures and
contracts for difference.

                   About Long Blockchain Corp.

Headquartered in Hicksville, New York, Long Blockchain Corp.,
formerly Long Island Iced Tea Corp., is focused on developing and
investing in globally scalable blockchain technology solutions.  It
is dedicated to becoming a significant participant in the evolution
of blockchain technology that creates long term value for its
shareholders and the global community by investing in and
developing businesses that are "on-chain".  Blockchain technology
is fundamentally changing the way people and businesses transact,
and the Company will strive to be at the forefront of this dynamic
industry, actively pursuing opportunities. Its wholly-owned
subsidiary Long Island Brand Beverages, LLC operates in the
non-alcohol ready-to-drink segment of the beverage industry under
its flagship brand 'The Original Long Island Brand Iced Tea'.

Long Island Iced Tea incurred a net loss of $10.44 million for the
year ended Dec. 31, 2016, following a net loss of $3.18 million for
the year ended Dec. 31, 2015. As of Sept. 30, 2017, the Company had
$4.83 million in total assets, $4.21 million in total liabilities
and $622,151 in total stockholders' equity.

"Historically, the Company has financed its operations through the
raising of equity capital and through trade credit with its
vendors. The Company's ability to continue its operations and to
pay its obligations when they become due is contingent upon the
Company obtaining additional financing. Management's plans include
raising additional funds through equity offerings, debt financings,
or other means.

"The Company believes that it will be able to raise sufficient
additional capital to finance the Company's planned operating
activities.  There are no assurances that the Company will be able
to raise such capital on terms acceptable to the Company or at all.
If the Company is unable to obtain sufficient amounts of
additional capital, it may be required to reduce the scope of its
planned market development activities, and/or consider reductions
in personnel costs or other operating costs.  These conditions
raise substantial doubt about the Company's ability to continue as
a going concern," the Company stated in its quarterly report for
the period ended Sept. 30, 2017.


MCCLATCHY CO: Names Peter Farr as Controller and CAO
----------------------------------------------------
The McClatchy Company announced Peter Farr will join the company as
corporate controller and chief accounting officer on April 16,
2018.

Peter, 54, is currently the Northwest Accounting Policy Director
for The Boeing Company in Seattle, WA, where he has spent the past
ten years in increasingly senior leadership roles.  He holds a
Masters of Professional Accountancy from Montana State University
and is a CPA, with prior experience in industry and at the
accounting firm Deloitte & Touche, LLP.  Farr served as a Captain
in the United States Marine Corps for 6 years.

"We are thrilled to have a person of Peter's technical expertise
and strong leadership capabilities join and direct our corporate
finance department," said Elaine Lintecum, McClatchy's chief
financial officer.  "Peter is an accomplished accountant, a strong
business leader and has a great commitment to public service, all
qualities that mesh well with our strategic goals and commitment to
our communities at McClatchy.  He will be a great addition to our
team as we continue our digital transformation and expand our
digital products and services."

"I'm thrilled to join McClatchy's talented financial team," said
Peter Farr.  "I've always cared about the communities where my wife
and I have raised our children and to be able to work at a company
where the underlying cornerstone of its business is to be essential
to its communities is an exciting opportunity."

                        About McClatchy

The McClatchy Company operates 30 media companies in 14 states,
providing each of its communities with news and advertising
services in a wide array of digital and print formats.  McClatchy
is a publisher of iconic brands such as the Miami Herald, The
Kansas City Star, The Sacramento Bee, The Charlotte Observer, The
(Raleigh) News & Observer, and the (Fort Worth) Star-Telegram.
McClatchy is headquartered in Sacramento, Calif., and listed on the
New York Stock Exchange American under the symbol MNI.

McClatchy incurred a net loss of $332.4 million for the year ended
Dec. 31, 2017, following a net loss of $34.19 for the year ended
Dec. 25, 2016.  As of Dec. 31, 2017, McClatchy had $1.50 billion in
total assets, $1.71 billion in total liabilities and a
stockholders' deficit of $204.33 million.

                           *    *    *

McClatchy continues to hold Moody's Investors Service's "Caa1"
corporate family rating.  In December 2015, Moody's affirmed the
"Caa1" corporate family rating rating and changed the rating
outlook to stable from positive due to continued weakness in the
print advertising market and the ongoing pressure on the company's
operating cash-flow.  McClatchy's "Caa1" Corporate Family Rating
reflects persistent revenue pressure on the company's newspaper and
print operations, reliance on cyclical advertising spending, and
its high leverage including a large underfunded pension.


MIAMI INTERNATIONAL: Taps Bayshore Partners as Investment Bank
--------------------------------------------------------------
Miami International Medical Center, LLC, seeks approval from the
U.S. Bankruptcy Court for the Southern District of Florida to hire
Bayshore Partners, LLC, as the exclusive investment bank.

Services to be rendered by Bayshore are:

     (a) assist the Debtor in evaluating its strategic options with
respect to the restructuring, sale or recapitalization of its
business;

     (b) assist the Debtor in preparing or updating a Confidential
Information Memorandum describing its business, strategy, market
position, growth opportunities, and historical and projected
financial information;

     (c) assist with the identification of potential industry
participants and capital providers to facilitate a sale or
recapitalization of the Debtor's assets;

     (d) solicit and evaluate preliminary proposals received
regarding a transaction;

     (e) coordinate the gathering of due diligence materials to
prepare or update a "data room" for selected potential parties to a
Transaction;

     (f) assist the Debtor with the negotiation of any
Transaction(s), including participating in negotiations with
lenders, creditors and advisors involved in any Transaction(s);

     (g) assist, as requested, with negotiations with parties in
interest as it relates to the Debtor's recapitalization activities
and a potential Transaction; and

     (h) assist in the negotiation, documentation and consummation
of a Transaction.

Michael Turner, managing director at Bayshore Partners, attests
that Bayshore is a "disinterested person" as that term is defined
in Sec. 101(14) of the Bankruptcy Code; and does not hold or
represent any interest adverse to the estate with respect to the
matters on which Bayshore is to be employed.

Fees Bayshore will collect are:

     (a) Monthly Advisory Fee: A monthly advisory fee of $45,000
for each of the first two months, decreasing to $25,000 per month
thereafter, plus

     (b) Transaction Fee: A nonrefundable cash fee deemed earned
upon the closing of a Transaction, and payable immediately and
directly from the proceeds of such Transaction or from the Company,
as a necessary and reasonable cost of such Transaction, equal to
the greater of the following:

    (i) $850,000; or

   (ii) 3.5% of the Consideration, as defined in the Bayshore
Agreement.

The firm can be reached through:

     Michael Turner
     Bayshore Partners, LLC
     401 East Los Olas Boulevard, Suite 2360
     Fort Lauderdale, FL 33301
     Phone: 954 358 3800

                About Miami Int'l Medical Center

Miami International Medical Center, LLC, which does business under
the name The Miami Medical Center --
http://www.miamimedicalcenter.com/-- is a 67-bed hospital located
at 5959 N.W. Seventh St. Miami, Florida.  The hospital temporarily
suspended all health care services effective Oct. 30, 2017.

Miami International Medical Center sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-12741) on
March 9, 2018.  In the petition signed by Jeffrey Mason, chief
administrative officer, the Debtor disclosed $21.39 million in
assets and $67.27 million in liabilities.  Judge Laurel M. Isicoff
presides over the case.  Meland Russin & Budwick, P.A., is the
Debtor's bankruptcy counsel.


MIAMI INTERNATIONAL: Taps KapilaMukamal as Accountant
-----------------------------------------------------
Miami International Medical Center, LLC, seeks approval from the
U.S. Bankruptcy Court for the Southern District of Florida to hire
Barry E. Mukamal, CPA and KapilaMukamal, Certified Public
Accountants, as accountants.

Services to be rendered by KM are:  

     a) prepare or review the monthly operating reports required by
the bankruptcy court, as requested by Debtor;

     b) prepare or review the financial budgets, projections,
project cost and profitability estimates, as requested by Debtor;

     c) provide assistance in developing or reviewing plans of
reorganization or disclosure statements, including tax
ramifications, as requested by Debtor;

     d) attend to other bankruptcy related issues to facilitate a
Plan of Reorganization, as requested by Debtor;

     e) tax compliance filings and matters, as requested by Debtor;
and

     f) review and analyze the reporting of any DIP financing
arrangements and budgets, as requested by Debtor.

At present, KM's standard hourly rates vary from $150 per hour to
$570 per hour depending on the level and skill of the professional
assigned.

Barry E. Mukamal, partner of KapilaMukamal, attests that KM is a
"disinterested person" within the meaning of Bankruptcy Code
section 101(14), as required by Bankruptcy Code section 327(a), and
does not hold or represent an interest adverse to the Debtor’s
estate and has no connection to the Debtor, its creditors or its
related parties.

The firm can be reached through:

     Barry E. Mukamal, CPA
     KapilaMukamal, CPA
     Kaplia Building
     1000 South Federal Highway, Suite 200
     Fort Lauderdale, Florida 33316
     Phone: 954-761-1011
     Fax: 954-761-1033

               About Miami Int'l Medical Center

Miami International Medical Center, LLC, which does business under
the name The Miami Medical Center --
http://www.miamimedicalcenter.com/-- is a 67-bed hospital located
at 5959 N.W. Seventh St. Miami, Florida.  The hospital temporarily
suspended all health care services effective Oct. 30, 2017.

Miami International Medical Center sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-12741) on
March 9, 2018.  In the petition signed by Jeffrey Mason, chief
administrative officer, the Debtor disclosed $21.39 million in
assets and $67.27 million in liabilities.  Judge Laurel M. Isicoff
presides over the case.  Meland Russin & Budwick, P.A., is the
Debtor's bankruptcy counsel.


MIAMI INTERNATIONAL: Taps Karl David Acuff as Regulatory Counsel
----------------------------------------------------------------
Miami International Medical Center, LLC, seeks approval from the
U.S. Bankruptcy Court for the Southern District of Florida to hire
a special regulatory counsel.

The Debtor desires to employ and pay Karl David Acuff, Esquire and
the Law Offices of Karl David Acuff as its special regulatory
counsel regarding the Acute Care Hospital licensure of the Debtor
with the Agency for Health Care Administration (AHCA) and
maintaining licensure during a period of transition, this includes
discussions with AHCA staff and counsel regarding any outstanding
matters or any new matters which may arise during the course of the
representation.

Karl David Acuff will charge $300 per hour for legal services
provided. The Firm received a retainer in the amount of $12,000 on
February 16, 2018, which was deposited into the trust account of
the Firm.

Karl David Acuff, Esq. attests that neither he nor the Firm
represent any interest adverse to the Debtor or the estate, and
they are disinterested persons as required by 1 1 U.S.C. Sec.
327(a).

The firm can be reached through:

     Karl David Acuff, Esq.
     LAW OFFICES OF KARL DAVID ACUFF
     1615 Village Square Boulevard, Suite2
     Tallahassee, FL 32309-2770
     Tel: 850-671-2644
     Fax: 850-671-2732
     E-mail: kd_acuffufloridacourts.com

                About Miami Int'l Medical Center

Miami International Medical Center, LLC, which does business under
the name The Miami Medical Center --
http://www.miamimedicalcenter.com/-- is a 67-bed hospital located
at 5959 N.W. Seventh St. Miami, Florida.  The hospital temporarily
suspended all health care services effective Oct. 30, 2017.

Miami International Medical Center sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-12741) on
March 9, 2018.  In the petition signed by Jeffrey Mason, chief
administrative officer, the Debtor disclosed $21.39 million in
assets and $67.27 million in liabilities.  Judge Laurel M. Isicoff
presides over the case.  Meland Russin & Budwick, P.A., is the
Debtor's bankruptcy counsel.


MIAMI INTERNATIONAL: Taps Meland Russin & Budwick as Attorney
-------------------------------------------------------------
Miami International Medical Center, LLC, seeks approval from the
U.S. Bankruptcy Court for the Southern District of Florida to hire
Peter D. Russin, Esq., and the law firm of Meland Russin & Budwick,
P.A., as attorneys.

Professional services to be rendered by MRB are:

     a) advise the Debtor with respect to its powers and duties as
a debtor-in-possession and the continued management of its business
operations;

     b) advise the Debtor with respect to its responsibilities in
complying with the U.S. Trustee's Operating Guidelines and
Reporting Requirements and with the rules of the Court;

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

     d) protect the interest of the Debtor and its estate in all
matters pending before the Court; and

     e) represent the Debtor in negotiations with its creditors and
other parties in interest, and in the preparation of a plan.

MRB's normal hourly rates are:

     Peter D. Russin             $675
     Daniel N. Gonzalez          $485
     Meaghan E. Murphy           $325
     Paralegals               $170 to $245

Peter D. Russin, Esq., shareholder of Meland Russin & Budwick,
P.A., attests that MRB is a "disinterested person" as such term in
defined in Section 101(14) of the Bankruptcy Code, as modified by
Sec. 1107(b).

The counsel can be reached through:

        Peter D. Russin, Esq.
        Daniel N. Gonzalez, Esq.
        MELAND RUSSIN & BUDWICK, P.A.
        3200 Southeast Financial Center
        200 South Biscayne Boulevard
        Miami, FL 33131
        Tel: (305) 358-6363
        Fax: (305) 358-1221
        E-mail: prussin@melandrussin.com
                dgonzalez@melandrussin.com

            About Miami International Medical Center

Miami International Medical Center, LLC, which does business under
the name The Miami Medical Center --
http://www.miamimedicalcenter.com/-- is a 67-bed hospital located
at 5959 N.W. Seventh St. Miami, Florida.  The hospital temporarily
suspended all health care services effective Oct. 30, 2017.

Miami International Medical Center sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-12741) on
March 9, 2018.  In the petition signed by Jeffrey Mason, chief
administrative officer, the Debtor disclosed $21.39 million in
assets and $67.27 million in liabilities.  Judge Laurel M. Isicoff
presides over the case.  Meland Russin & Budwick, P.A., is the
Debtor's bankruptcy counsel.


MOLYCORP MINERALS: Files Chapter 11 Plan of Liquidation
-------------------------------------------------------
Molycorp Minerals, LLC, and certain affiliated debtors filed with
the U.S. Bankruptcy Court for the District of Delaware a combined
disclosure statement and Chapter 11 plan of liquidation, which
propose the following classification and treatment of claims:

     Class 1: Oaktree Secured Claim. On the Effective Date, an
initial Distribution will be made to the Holders of the Oaktree
Secured Claim.  In connection with the initial Distribution, the
Holders of the Oaktree Secured Claim will each receive Pro Rata
share of the Distributable Assets, less the amount necessary to
fully fund the Plan Administration Reserve and pay the Rent Claim
in full, Pro Rata with Holders of the Allowed 10% Noteholder
Secured Claim.  A second and final Distribution will be made to the
Holders of the Oaktree Secured Claim in the Pro Rata share of the
amount remaining, if any, in the Plan Administration Reserve after
payment of all Allowed Administrative Claims (including the Rent
Claim and Allowed 503(b)(9) Claims), Allowed Priority Tax Claims,
Allowed Professional Fee Claims, and Allowed Statutory Fees Pro
Rata with Holders of the Allowed 10% Noteholder Secured Claim.  If
there are no funds remaining in the Plan Administration Reserve
after payment of all Allowed Administrative Claims (including the
Rent Claim and Allowed 503(b)(9) Claims), Allowed Priority Tax
Claims, Allowed Professional Fee Claims, and Allowed Statutory
Fees, the Trustee will notify the Bankruptcy Court informing
Creditors that a second and final Distribution will not be made to
Holders of the Oaktree Secured Claim.  Upon the filing of the
Notice of No Further Distributions or the Trustee making a second
and final Distribution to Holders of the Oaktree Secured Claim in
accordance with the provisions of Article X hereof, all Liens in
favor of each Holder of the Oaktree Secured Claim shall be deemed
released, terminated, and extinguished, in each case without
further notice to or order of the Bankruptcy Court, act or action
under applicable law, regulation, order, or rule, or the vote,
consent, authorization, or approval of any Entity.

     Class 2: Allowed 10% Noteholder Secured Claim.  On the
Effective Date, an initial Distribution be made to the Holders of
the 10% Noteholder Secured Claim.  In connection with the initial
Distribution, the Holders of the 10% Noteholder Secured Claim each
will receive Pro Rata share of the Distributable Assets, less the
amount necessary to fully fund the Plan Administration Reserve and
pay the Rent Claim in full, Pro Rata with Holders of the Allowed
Oaktree Secured Claim.  A second and final Distribution will be
made to the Holders of the 10% Noteholder Secured Claim in the Pro
Rata share of the amount remaining, if any, in the Plan
Administration Reserve after payment of all Allowed Administrative
Claims (including the Rent Claim and Allowed 503(b)(9) Claims),
Allowed Priority Tax Claims, Allowed Professional Fee Claims, and
Allowed Statutory Fees Pro Rata with Holders of the Allowed Oaktree
Secured Claim.  If there are no funds remaining in the Plan
Administration Reserve after payment of all Allowed Administrative
Claims (including the Rent Claim and Allowed 503(b)(9) Claims),
Allowed Priority Tax Claims, Allowed Professional Fee Claims, and
Allowed Statutory Fees, the Trustee shall file the Notice of No
Further Distributions.  Upon the filing of the Notice of No Further
Distributions or the Trustee making a second and final Distribution
to the Holders of the 10% Noteholder Secured Claim in accordance
with the provisions of Article X hereof, all Liens in favor of the
10% Noteholder Secured Claim or the 10% Notes Indenture Trustee
shall be deemed released, terminated, and extinguished, in each
case without further notice to or order of the Bankruptcy Court,
act or action under applicable law, regulation, order, or rule, or
the vote, consent, authorization, or approval of any Entity.

     Class 3: Mechanics Lien Claim. In the event that the Trustee
prevails in the Mechanics Lien Adversary Proceeding, the Holder of
Mechanics Lien Claim will receive no Distribution under this Plan.
In the event the Trustee does not prevail in the Mechanics Lien
Adversary Proceeding, the Mechanics Lien Claim will receive a
Distribution in accordance with the priority determined by a Final
Order in the Mechanics Lien Adversary Proceeding or any settlement
of the claims asserted in the Mechanics Lien Adversary Proceeding
reached by the Trustee and the Holder of the Mechanics Lien Claim,
and approved by the Bankruptcy Court.  The Trustee will include the
amount necessary to pay the Mechanics Lien Claim in full in the
Plan Administration Reserve.

     Class 4: General Unsecured Claims. Holders of General
Unsecured Claims will receive no Distribution on account of such
General Unsecured Claims.

     Class 5: Interests. Holders of Interests shall receive no
distribution or dividend on account of such Interest.  On the
Effective Date, all Interests (including any and all options or
rights to exercise warrants or options to otherwise acquire any
Interests) shall be cancelled, extinguished, terminated, and of no
further force and effect.

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

         http://bankrupt.com/misc/deb15-11371-507.pdf

Molycorp Minerals, et al., are represented by:

     Tobey M. Daluz, Esq.
     Matthew G. Summers, Esq.
     Laurel D. Roglen, Esq.
     BALLARD SPAHR LLP
     919 N. Market Street, 11th Floor
     Wilmington, DE 19801
     Tel: (302) 252-4428
     Fax: (302) 252-4466
     E-mail: daluzt@ballardspahr.com
             summersm@ballardspahr.com
             roglenl@ballardspahr.com

        -- and --

     Vincent J. Marriott, III, Esq.
     BALLARD SPAHR LLP
     1735 Market Street, 51st Floor
     Philadelphia, PA 19103
     Tel: (215) 864-8236
     Fax: (215) 864-9762
     E-mail: marriott@ballardspahr.com

            About Molycorp Inc. and Molycorp Minerals

Molycorp Inc. -- http://www.molycorp.com/-- is a global rare
earths and rare metals producer.  Molycorp owns several prominent
are earth processing facilities around the world.  It has a
workforce of 2,530 employees at locations on three continents.
Molycorp's Mountain Pass Rare Earth Facility in San Bernadino
County, California, is home to one of the world's largest and
richest deposits of rare earths.

Molycorp has corporate offices in the United States, Canada and
China.  CEO Geoffrey R. Bedford, and other senior management
members are located in Molycorp's corporate offices in Toronto,
Canada.  Other senior management members are located at its U.S.
corporate headquarters in Greenwood Village, Colorado.

Molycorp and its North American subsidiaries, together with certain
of its non-operating subsidiaries outside of North America, filed
Chapter 11 voluntary petitions in Delaware (Bankr. D. Del. Lead
Case No. 15-11357) on June 25, 2015, after reaching agreement with
a group of lenders on a financial restructuring.  The Chapter 11
cases of Molycorp and 20 affiliated debts are pending before Judge
Christopher S. Sontchi.

The agreement provides for a financial restructuring of the
Company's $1.7 billion in debt and provides up to $225 million in
gross proceeds in new financing to support operations while the
Company completes negotiations with creditors.

The Company's operations outside of North America, with the
exception of non-operating companies in Luxembourg and Barbados,
are excluded from the filings.  Molycorp Rare Metals (Oklahoma),
LLC, with operations in Quapaw, Oklahoma, also is excluded from the
filings as it is not 100% owned by the Company.

Molycorp retained investment banking firm Miller Buckfire & Co. and
financial advisory firm AlixPartners, LLP.  Jones Day and Young,
Conaway, Stargatt & Taylor LLP served as legal counsel to the
Company in this process.  Prime Clerk serves as claims and noticing
agent.

Secured creditor Oaktree Capital Management L.P., consented to the
use of cash collateral and to extend postpetition financing.

On July 8, 2015, the U.S. trustee overseeing the Chapter 11 case of
Molycorp Inc. appointed eight creditors of the company to serve on
the official committee of unsecured creditors.  The Creditors
Committee tapped Ashby & Geddes, P.A., and Paul Hastings LLP as
attorneys.  On Nov. 9, the U.S. Trustee disbanded the committee
following the resignation of committee members Wilmington Savings
Fund Society FSB, MP Environmental Services Inc., Computershare
Trust Company of Canada, Veolia Water North America Operating
Services LLC, Delaware Trust Company, Wazee Street Capital
Management, Plymouth Lane Partners (Master) LP, and United
Steelworkers.

                          *     *     *

Molycorp, Inc.'s Fourth Joint Amended Plan of Reorganization has
been confirmed by the U.S. Bankruptcy Court for the District of
Delaware.  The Plan contemplates two possible outcomes: (1) the
sale of substantially all of the Debtors' assets if certain
conditions set forth in the Plan are satisfied and (2) (a) the sale
of the assets associated with the Debtors' Mountain Pass mining
facility in San Bernardino County, California; and (b) the
stand-alone reorganization around the Debtors' other three business
units.

Judge Christopher Sontchi of the U.S. Bankruptcy Court for the
District of Delaware on April 8, 2016, issued a findings of fact,
conclusions of law, and order confirming the Fourth Amended Joint
Plan of Reorganization of Molycorp, Inc., and its debtor
affiliates.

On April 13, 2016, Judge Sontchi directed the appointment of a
Chapter 11 trustee to oversee the operations of Industrial Minerals
LLC, Molycorp Advance Water Technologies LLC, Molycorp Minerals
LLC, PP IV Mountain Pass II Inc., PP IV Mountain Pass Inc., and RCF
Speedwagon Inc.  Each of the bankruptcy cases of the companies are
no longer jointly administered with Molycorp's case under Case No.
15-11357.

On May 2, 2016, the Court entered an order in the Molycorp Minerals
Debtors' cases approving the appointment of Paul E. Harner as
Chapter 11 trustee for Molycorp Mineral Debtors' bankruptcy
estates.

On Aug. 31, 2016, Molycorp reported that its confirmed Fourth Joint
Amended Plan became effective as of that date.  Molycorp emerged
from Chapter 11 protection as a newly reorganized business, now
known as Neo Performance Materials.


MRI INTERVENTIONS: Ends 2017 With $9.3M in Cash & Cash Equivalents
------------------------------------------------------------------
MRI Interventions, Inc., filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss of
$7.16 million on $7.37 million of total revenues for the year ended
Dec. 31, 2017, compared to a net loss of $8.06 million on $5.74
million of total revenues for the year ended Dec. 31, 2016.

As of Dec. 31,2017, MRI Interventions had $13.89 million in total
assets, $8.06 million in total liabilities and $5.82 million in
total stockholders' equity.

MRI Interventions said "Our plans for the next twelve months
reflect management's anticipation of increases in revenues from
sales of the ClearPoint system and related disposable products
resulting from greater utilization at existing installed sites and
the installation of the ClearPoint system at new sites.
"Management also anticipates increases over the next twelve months
in operating expenses to support the expected increase in revenues,
with resulting decreases in loss from operations and in cash flow
used in operations.  There is no assurance, however, that we will
be able to achieve our anticipated results, and even in the event
such results are achieved, we expect to continue to consume cash in
our operations over at least the next twelve months.

"As a result of the foregoing, we believe we will have sufficient
cash resources to support our operations for at least the next
twelve months."

The Company used $6.0 million and $5.8 million of cash for
operating activities in 2017 and 2016, respectively.

In 2017, uses of cash in operating activities consisted of: (i) the
Company's $7.2 million loss; (ii) increases in accounts receivable
of $83,000, inventory of $470,000, prepaid expenses and other
current assets of $58,000, and other assets of $1,000; and (iii) a
decrease in accounts payable and accrued expenses of $512,000.
These uses were partially offset by: (a) an increase in deferred
revenue of $33,000; and (b) non-cash expenses included in our net
loss aggregating $2.3 million and consisting of depreciation and
amortization, share-based compensation, expenses paid through the
issuance of common stock, and amortization of debt issuance costs
and original issue discounts, partially offset by a $24,000
decrease in the fair value of our derivative liabilities.

Net cash flows used in investing activities in 2017 and 2016 were
$27,000 and $101,000, respectively, and consisted primarily of
equipment purchases.

Net cash provided by financing activities in 2017 of $12.0 million
reflected primarily net proceeds received from the 2017 PIPE.  Net
cash provided by financing activities in 2016 of $3.8 million
reflected primarily net proceeds received from the 2016 PIPE.

The Company has incurred net losses since its inception which has
resulted in a cumulative deficit at Dec. 31, 2017 of $101 million.
As a result, management historically has expressed substantial
doubt as to the Company's ability to continue as a going concern.
In May 2017, the Company completed a private offering of equity
units through which the Company received aggregate gross proceeds
of approximately $13.25 million, before deducting placement agents'
fees and offering expenses aggregating approximately $1.3 million.
As a result, the Company's cash and cash equivalent balances at
Dec. 31, 2017 aggregated $9.3 million, which, in management's
opinion, is sufficient to support the Company's operations for at
least the next twelve months and to alleviate doubt as to the
Company's ability to continue as a going concern.

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

                        https://is.gd/tS8cUC

                      About MRI Interventions

Irvine, California, MRI Interventions, Inc. --
http://www.mriinterventions.com/-- is a medical device company
that develops and commercializes innovative platforms for
performing minimally invasive surgical procedures in the brain and
heart under direct, intra-procedural magnetic resonance imaging, or
MRI, guidance.  From its inception in 1998 to 2002, the Company
deployed significant resources to fund its efforts to develop the
foundational capabilities for enabling MRI-guided interventions and
to build an intellectual property portfolio.  In 2003, the
Company's focus shifted to identifying and building out commercial
applications for the technologies it developed in prior years.


NAKED BRAND: Makes Clarification Amendments to Benden Merger Pact
-----------------------------------------------------------------
Naked Brand Group, Inc., has entered into Amendment No. 3 to
Agreement and Plan of Reorganization, dated May 25, 2017, as
amended, by and among Bendon Limited, a New Zealand limited
company, Bendon Group Holdings Limited, an Australia limited
company, Naked Merger Sub Inc., a Nevada corporation and a wholly
owned subsidiary of Holdco, and, solely for the purposes of
Sections 2.28 and 5.18(b) of the Merger Agreement, Bendon
Investments Ltd., a New Zealand company and the owner of a majority
of the outstanding shares of Bendon.

The Amendment makes certain technical corrections, clarifications
and other changes to the Merger Agreement, including the
following:

   * Clarifying that each issued and outstanding share of Naked
     Common Stock issued and outstanding immediately prior to the
     Effective Time (other than shares to be cancelled pursuant to
     Section 1.5(d) of the Merger Agreement) will automatically be
     converted into the right to receive 0.2 Holdco Ordinary
     Shares;

   * Clarifying that the total number of shares constituting the
     Merger Consideration for Naked Common Stock will not be less
     than 9.0% of the total number of Holdco Ordinary Shares
     issued and outstanding immediately following the Closing (and

     not on a fully diluted basis), subject to adjustment of the
     Bendon Target Share Number;

   * Adding a provision specifying that, so long as Naked does not
     incur any expenditures that in the aggregate exceed any line
     item in the Budget by more than 10% unless such excess is
     approved by the Budget Committee, the Net Assets Shortfall
     Amount or Net Assets Excess Amount, as applicable, will be
     deemed to be less than $150,000 and no adjustment will be
     made to the Bendon Target Share Number in respect thereof;

   * Correcting certain representations and covenants of Bendon,
     Holdco and Merger Sub in light of certain capital structure
     changes at Holdco necessary for Holdco to satisfy initial
     listing requirements of the Nasdaq Capital Market; and

   * Defining the term "Measurement Period" to mean the date on
     which the Securities and Exchange Commission informs Holdco
     that it has no further comments on the Registration
     Statement.

A full-text copy of the Amendment No. 3 to Agreement and Plan of
Reorganization, dated March 19, 2018, is available for free at:

                    https://is.gd/FSuRLU

                   About Naked Brand Group

Madison, New York-based Naked Brand Group Inc. --
http://www.nakedbrands.com-- is an apparel and lifestyle brand
company that is currently focused on innerwear products for women
and men.  Under the Company's flagship brand name and registered
trademark "Naked", Naked Brand designs, manufactures and sells
men's and women's underwear, intimate apparel, loungewear and
sleepwear through retail partners and direct to consumer through
its online retail store http://www.wearnaked.com/ The Company has
a growing retail footprint for its innerwear products in premium
department and specialty stores and internet retailers in North
America, including accounts such as Nordstrom, Dillard's,
Bloomingdale's, Amazon.com, Soma.com, SaksFifthAvenue.com,
barenecessities.com and others.

Naked Brand reported a net loss of US$10.79 million for the year
ended Jan. 31, 2017, compared with a net loss of US$19.06 million
for the year ended Jan. 31, 2016.  As of Oct. 31, 2017, Naked Brand
had $4.87 million in total assets, $936,892 in total liabilities
and $3.94 million in total stockholders' equity.

BDO USA, LLP, in New York, issued a "going concern" qualification
on the consolidated financial statements for the year ended   Jan.
31, 2017, stating that the Company incurred a net loss for the year
ended Jan. 31, 2017, and the Company expects to incur further
losses in the development of its business.  This condition raises
substantial doubt about the Company's ability to continue as a
going concern.


NATIONAL ORTHOPEDICS: Furr and Cohen as Attorney
------------------------------------------------
National Orthopedics And Neurosurgery, P.A., seeks authority from
the U.S. Bankruptcy Court for the Southern District of Florida,
West Palm Beach Division, to hire Robert C. Furr, Esq. and the law
firm of Furr and Cohen, P.A., as attorney.

The professional services the attorney will render are:

     (a)  give advice to the debtor with respect to its powers and
duties as a debtor-inpossession and the continued management of its
business operations;

     (b)  advise the debtor with respect to its responsibilities in
complying with the U.S. Trustee's Operating Guidelines and
Reporting Requirements and with the rules of the court;

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

     (d)  protect the interest of the debtor in all matters pending
before the court;

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

Robert C. Furr, Esq at Furr and Cohen, P.A., attests that neither
he nor the firm represent any interest adverse to the debtor, or
the estate, and they are disinterested persons as required by 11
U.S.C. Sec. 327(a).

Hourly rates charged by Furr and Cohen are:

     Robert C. Furr     $650
     Charles I. Cohen   $550
     Alvin Goldstein    $550
     Marc P. Barmat     $500
     Alan R. Crane      $500
     Aaron A. Wernick   $500
     Jason S. Rgoli     $350
     Paralegal          $150

The counsel can be reached through:

     Robert C. Furr, Esq
     Furr and Cohen, P.A.,
     2255 Glades Road
     One Boca Place Suite 337W
     Boca Raton, FL 33431

                  About National Orthopedics

National Orthopedics and Neurosurgery, P.A., f/k/a Jeffrey L.
Kugler, M.D. P.A. -- http://nationalorthoandneuro.com/-- offers
treatment options for orthopedic injuries.  With locations in Lake
Worth and Royal Palm Beach, Florida, the Company is helping
patients from all over the Southeast.

National Orthopedics and Neurosurgery filed a Chapter 11 petition
(Bankr. S.D. Fla. Case No. 18-11757) on Feb. 15, 2018, disclosing
$1.02 million assets and $1.86 million debt.  The petition was
signed by Jeffrey L. Kugler, director.  The case is assigned to
Judge Erik P. Kimball.  The Debtor is represented by Robert C.
Furr, Esq., at Furr & Cohen.


NAVIENT CORP: Moody's Affirms Ba3 Sr. Unsecured Debt Rating
-----------------------------------------------------------
Moody's Investors Service has affirmed Navient Corporation's Ba3
senior unsecured debt rating, (P)Ba3 senior unsecured debt shelf
rating and Ba3 Corporate Family Rating. The outlook is stable.

Affirmations:

Issuer: Navient Corporation

-- Corporate Family Rating, Affirmed Ba3, stable

-- Senior Unsecured Shelf, Affirmed (P)Ba3

-- Senior Unsecured Regular Bond/Debenture, Affirmed Ba3, stable

Outlook Actions:

Issuer: Navient Corporation

-- Outlook, Remains Stable

RATINGS RATIONALE

Moody's affirmed the Ba3 ratings of Navient Corporation with a
stable outlook, reflecting the company's stable earnings, the
strong asset quality of its $105 billion legacy student loan
portfolio, and the likelihood that the company will slow the
decline in net income by growing its newly acquired origination
business and continuing to modestly grow its business services
businesses.

Since its May 2014 spinoff from SLM Corporation, Navient has not
originated new in-school loans. Originations of new FFELP loans
ceased in 2010 when the program was eliminated and replaced with a
program with the US Department of Education (DOE) as the direct
lender. The acquisition this past November of Earnest Inc.
(Earnest), a technology-enabled lender and education finance
company, provides Navient reentry into the originations market.
Earnest's student loan refinancing and personal loan offerings will
help Navient stem the decline of its loan portfolio, particularly
its private student loan portfolio.

To modestly reduce leverage and focus on growing its private
student lending portfolio, Navient suspended share repurchases
following the acquisition of Earnest, a credit positive. It
announced that this suspension would be in effect in order to build
its ratio of tangible assets to unsecured debt to between 1.23 and
1.25 by the end of 2018, from 1.20 as of year-end 2017. The company
expects to resume share repurchases in the second half of 2018. The
move signals a willingness to balance creditor and shareholder
interests.

The stable outlook reflects Moody's expectation that Navient will
continue to execute on its origination strategy, maintain solid
financial performance and current leverage levels, and
conservatively manage its liquidity and funding needs.

The ratings could be upgraded if the company executes on its
strategy to build a private loan origination franchise and slows
the decline in its loan portfolio.

The ratings could be downgraded if 1) the financial performance of
the company deteriorates or 2) the value of the investment
portfolio declines, for example, from rising delinquencies and
defaults on the private student loan portfolio or a large increase
in prepayment speeds on the FFELP portfolio.

The principal methodology used in these ratings was Finance
Companies published in December 2016.


NEPHROS INC: May Issue Additional 3M Shares Under 2015 Equity Plan
------------------------------------------------------------------
Nephros, Inc. filed a Form S-8 registration statement with the
Securities and Exchange Commission to register 3,000,000 additional
shares of its common stock for issuance under the Company's 2015
Equity Incentive Plan.  The proposed maximum aggregate offering
price is $1.45 million.  A full-text copy of the regulatory filing
is available at https://is.gd/18RI0I

                      About Nephros, Inc.

River Edge, N.J.-based Nephros, Inc. -- http://www.nephros.com/--
is a commercial stage medical device and commercial products
company that develops and sells high performance liquid
purification filters and hemodiafiltration systems.  Its filters,
which are generally classified as ultrafilters, are primarily used
in hospitals for the prevention of infection from water-borne
pathogens, such as legionella and pseudomonas, and in dialysis
centers for the removal of biological contaminants from water and
bicarbonate concentrate.  Because the Company's ultrafilters
capture contaminants as small as 0.005 microns in size, they
minimize exposure to a wide variety of bacteria, viruses, fungi,
parasites, and endotoxins.

Nephros reported a net loss of $809,000 on $3.81 million of total
net revenues for the year ended Dec. 31, 2017, compared to a net
loss of $3.03 million on $2.32 million of total net revenues for
the year ended Dec. 31, 2016.  As of Dec. 31, 2017, Nephros had
$4.98 million in total assets, $3.03 million in total liabilities,
and $1.95 million in total stockholders' equity.

Moody, Famiglietti & Andronico, LLP, in Tewksbury, Massachusetts,
the Company's auditor, issued a "going concern" opinion in its
report on the consolidated financial statements for the year ended
Dec. 31, 2017, stating that the Company's recurring losses and
difficulty in generating sufficient cash flow to meet its
obligations and sustain its operations raise substantial doubt
about its ability to continue as a going concern.


NEVADA CLUB: Trustee Hires Lane & Nach as Counsel
-------------------------------------------------
Dale D. Ulrich, Chapter 11 Trustee of Nevada Club Inn, seeks
authority from the U.S. Bankruptcy Court for the District of
Arizona to retain Lane & Nach, P.C. as counsel for the Trustee.

Services to be rendered by Lane & Nach are:

      a. advise and consult with Trustee concerning issues arising
in the conduct of the administration of the Estate and concerning
Trustee's rights and remedies with regard to the Estate's assets
and the claims of secured, preferred and unsecured creditors and
other parties in interest;

      b. appear for, prosecute, defend and represent the Estate's
interest in suits arising in or related to this case;

     c. investigate and prosecute actions arising under the
Trustee's avoiding powers; and

     d. assist in the preparation of such pleadings, motions,
notices and orders as are required for the orderly administration
of this Estate; and to consult with and advise Trustee in
connection with the operation of or the termination of the
operation of the business of the Debtor.

Normal billing rates of Lane & Nach are:

     Lawyers:      $350 to $225 per hour
     Paralegals:   $150 to $50 per hour

Michael P. Lane, a member of Lane & Nach, attests that his firm
does not hold or represent any interest adverse to that of the
Trustee, or the Estate and it is a disinterested entity within the
meaning of 11 U.S.C. Sec. 101(14).

The firm can be reached through:

         Michael P. Lane, Esq.
         LANE & NACH, P.C.
         2001 East Campbell Avenue, Suite 103
         Phoenix, AZ 85016
         Tel: (602) 258-6000
         Fax: (602) 258-6003
         E-mail: michael.lane@lane-nach.com

                     About Nevada Club Inn

Nevada Club Inn, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Ariz. Case No. 17-14944) on Dec. 20,
2017.  At the time of the filing, the Debtor estimated assets of
less than $50,000 and liabilities of less than $1 million.  

The case is assigned to Judge Eddward P. Ballinger Jr.  

The Law Offices of Frank T. Waters is the Debtor's bankruptcy
counsel.

By order dated March 9, 2018, Dale D. Ulrich was appointed the
Chapter 11 Trustee to the Debtor.  Michael P. Lane, Esq., at Lane &
Nach P.C., represents the Trustee.


NORTHERN OIL: Amends Exchange Agreements with Noteholders
---------------------------------------------------------
On Jan. 31, 2018, Northern Oil and Gas, Inc., entered into an
agreement with holders of approximately $497 million, or 71%, of
the aggregate principal amount of the Company's outstanding 8.000%
Senior Notes due 2020, pursuant to which the Supporting Noteholders
have agreed to exchange all of the Outstanding Notes held by each
such Supporting Noteholder for approximately $155 million of the
Company's common stock, par value $0.001, and approximately $344
million in aggregate principal amount of new senior secured second
lien notes due 2023. The closing of the Exchange Transaction is
conditioned upon, among other things, the Company raising at least
$156 million in total value comprised of (i) at least 50% in new
cash contributions from the sale of Common Stock and (ii) no more
than 50% from the fair market value of additional assets acquired,
which assets will represent non-operating interests in the
Williston Basin shale play.

On March 20, 2018, the Company and the Supporting Noteholders
entered into an amendment to the Exchange Agreement.  Among other
things, the Amendment provided an updated Second Lien Notes term
sheet, which term sheet was also included in the amendment to the
Company's first lien term loan credit agreement entered into on
March 18, 2018.  The Amendment also provides that if the Company
releases any purchaser of equity in the Equity Raise from any
lock-up, then the Company will be required to release the
Supporting Noteholders from the lock-up that they agreed to
pursuant to the Exchange Agreement to the same extent as such
purchaser (based on the relative percentage of shares released from
such lock-up).

A full-text copy of the First Amendment to Exchange Agreement is
available for free at https://is.gd/jpgzz7

                       About Northern Oil    

Minnetonka, Minnesota-based Northern Oil and Gas, Inc. --
http://www.NorthernOil.com/-- is an exploration and production
company with a core area of focus in the Williston Basin Bakken and
Three Forks play in North Dakota and Montana.  During 2017, the
Company added 354 gross (16.9 net) wells in the Williston Basin.
At Dec. 31, 2017, the Company owned working interests in 3,262
gross (229.0 net) producing wells, with substantially all the wells
targeting the Bakken and Three Forks formations.  As of Dec. 31,
2017, the Company leased approximately 143,253 net acres, all
located in the Williston Basin, of which approximately 124,404 net
acres were developed.

Northern Oil reported a net loss of $9.19 million in 2017, a net
loss of $293.5 million in 2016, and a net loss of $975.4 million in
2015.  As of Dec. 31, 2017, Northern Oil had $632.25 million in
total assets, $1.12 billion in total liabilities and a total
stockholders' deficit of $490.84 million.

                          *     *     *

In December 2017, Moody's Investors Service affirmed Northern Oil
and Gas, Inc.'s (NOG) 'Caa2' Corporate Family Rating (CFR), Caa2-PD
Probability of Default Rating (PDR), and 'Caa3' senior unsecured
notes rating.  NOG's Caa2 CFR reflects its high leverage, weak
asset coverage of debt (under 1x), modest scale and Moody's
expectations that NOG's cash flows will continue to be challenged
through 2018.

In February 2018, S&P Global Ratings lowered its corporate credit
rating on Northern Oil and Gas Inc. to 'CC' from 'CCC+'.  The
downgrade follows the announcement that Northern Oil and Gas has
entered into a privately negotiated agreement to exchange $497
million of its 8% senior unsecured notes due 2020 ($700 million
total outstanding) for $344 million of new 8.5% second-lien notes
due 2023 and $155 million in equity.


NORVIEW BUILDERS: Hires Affiliated-Chicago as Real Estate Brokers
-----------------------------------------------------------------
Norview Builders, Inc., seeks authority from the U.S. Bankruptcy
Court for the Northern District of Illinois, Eastern Division, to
employ Matthew Ritoff, William W. Wilson and Kristian Lee of
Affiliated-Chicago Operations, LLC, d/b/a Commercial Affiliated, as
real estate brokers.

The Debtors own a parcel of commercial estate located at and more
commonly known as 24137 W. Lockport Street1, Plainfield, Illinois.
The Debtor, as debtor-in-possession, desires to employ the Real
Estate Brokers for the purpose of finding a tenant to lease the
Real Property; or alternatively, to sell the Real Property.

Payment of a commission to the Real Estate Brokers are:

     (a) one dollar per rentable square foot per lease year or
portion thereof if the lease term is for 5 years; or,

     (b) 50% of the base rental for the first month's rent if the
lease is month to month.  

In the event of a sale, the Real Estate Brokers would receive a
commission equal to 5% of the gross sale price at the closing of
the sale of the Real Property.

William W. Wilson attests that his firm represents no interest
adverse to the Debtor or to the estate in matters upon which they
are to be engaged for the Debtor.

The firm can be reached through:

     Matthew Ritoff
     William W. Wilson
     Kristian Lee
     Affiliated-Chicago Operations, LLC
     d/b/a Commercial Affiliated
     303 W Erie St Ste L101
     Chicago, IL, 60654
     Phone: (312) 646-0773

                    About Norview Builders

Norview Builders, Inc., based in Oak Lawn, IL, filed a Chapter 11
petition (Bankr. N.D. Ill. Case No. 18-01825) on Jan. 22, 2018.  In
the petition signed by Brenda P. O'Sullivan, president, the Debtor
estimated $1 million to $10 million in assets and $500,000 to $1
million in liabilities.  The Hon. Jacqueline P. Cox presides over
the case.  Gregory K. Stern, Esq., at Gregory K. Stern, P.C.,
serves as bankruptcy counsel.  


NOVABAY PHARMACEUTICALS: Incurs $7.40 Million Net Loss in 2017
--------------------------------------------------------------
Novabay Pharmaceuticals, Inc., filed with the Securities and
Exchange Commission its Annual Report on Form 10-K reporting a net
loss and comprehensive loss of $7.40 million on $18.23 million of
net total sales for the year ended Dec. 31, 2017, compared to a net
loss and comprehensive loss of $13.15 million on $11.89 million of
net total sales for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, Novabay had $10.07 million in total assets,
$7.48 million in total liabilities and $2.59 million in total
stockholders' equity.

As of Dec. 31, 2017, the Company's cash and cash equivalents were
$3.2 million, compared to $9.5 million as of Dec. 31, 2016.  The
Company has sustained operating losses for most of its corporate
history and expects to continue incurring operating losses and
negative cash flows until revenues reach a level sufficient to
support ongoing growth and operations.  The Company believes that
based on its current business plan and revenue prospects and its
anticipated cash flows, its existing cash balances will be
sufficient to meet its working capital and operating resource
expenditure requirements for at least the next twelve months.

For the year ended Dec. 31, 2017, cash used in operating activities
was $6.3 million compared to $12.1 million for the year ended Dec.
31, 2016.  The change was primarily due to the decrease of net loss
by $5.8 million, increase in stock-based compensation by $0.5
million and stock option modification expense by $0.5 million and
favorable changes in working capital of $1.6 million offset by the
decrease in the gain on change of the warrant liability fair value
by $2.0 million, the decrease of warrant modification expense by
$0.3 million and the decrease of other adjustments for non-cash
items by $0.3 million.

For the years ended Dec. 31, 2017, 2016 and 2015, cash used in
investing activities was for the purchase of property and equipment
of $0.2 million, $0.2 million and $0.1 million, respectively.

Net cash provided by financing activities of $0.2 million for the
year ended Dec. 31, 2017 was primarily attributable to the proceeds
from the exercise of options and Warrants.

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

                       https://is.gd/A7i4oe

                 About NovaBay Pharmaceuticals

Based in Emeryville, California, NovaBay Pharmaceuticals --
http://www.novabay.com/-- is a medical device company
predominately focused on eye care.  The Company is currently
focused primarily on commercializing Avenova, a prescription
product sold in the United States for cleansing and removing
foreign material including microorganisms and debris from skin
around the eye, including the eyelid.


OI BRASIL: Court Upholds Decision on Aurelius' Conduct
------------------------------------------------------
Judge Sean H. Lane of the U.S. Bankruptcy Court for the Southern
District of New York denied Aurelius Capital Management, LP's
motion for reconsideration on the Court's decision denying the
petition for Chapter 15 recognition of the Dutch insolvency
proceedings of Oi Brasil Holdings Cooperatief U.A. -- filed by
Jasper Berkenbosch in his capacity as Coop's Dutch Insolvency
Trustee -- and denying the Insolvency Trustee's related request to
modify the Court's earlier recognition order of Coop's Brazilian
insolvency Proceeding.

Aurelius requests that the discussion in the Decision about its own
conduct be removed. Specifically, Aurelius requests the Court
modify or vacate Section F(3) of the Decision and certain other
related passages. Aurelius offers two reasons for the requested
relief. First, it argues that the Court misconstrued the trial
record and evidence. Second, it offers new evidence in the form of
the declaration of Aurelius' chairman and chief investment officer,
Mark Brodsky (the "Brodsky Declaration").

The Court reached its conclusion about Aurelius'conduct based on a
totality of the evidence. Accordingly, the Court declines Movant's
attempt to rewrite or alter its finding as to Aurelius -- findings
made on an exhaustive review of a fulsome and heavily contested
record -- based on Aurelius' cherry-picked evidence. "A motion to
amend the judgment will be granted only if the movant presents
matters or controlling decisions which the court overlooked that
might have materially influenced its earlier decision." The Movant
here does not present new law, or point to matters the Court
overlooked. Rather, Aurelius simply argues that in considering
certain of the evidence before it, the Court got it wrong.
Moreover, Aurelius' reliance on specific pieces of evidence
conveniently overlooks other evidence on the same topics.

Given the totality of the record, the Court concludes that Movant
has not satisfied its burden for relief. Simply attempting to pick
at and re-characterize individual pieces of evidence is not enough
to meet the strict standard set by Rule 59(e) or justify exercising
an "extraordinary remedy" which is to "be employed sparingly in the
interests of finality and conservation of scarce judicial
resources."

The Court also considered Movant's request to accept new evidence
in the form of the Brodsky Declaration. Aurelius relies on Federal
Rule of Civil Procedure 59(a)(2) to justify consideration of the
declaration, arguing that sufficient evidence to support the
Court's findings regarding Aurelius' behavior was previously
lacking and that ignoring the Brodsky Declaration would be
manifestly unjust.

The Court finds that the issue of Aurelius' conduct was squarely
raised before the Court and that there was sufficient evidence to
support its findings regarding that conduct. Moreover, the Brodsky
Declaration does not qualify as newly discovered evidence, as its
primary topic is what Aurelius and its representatives knew and
believed at various points in time during the earlier proceedings.
Finally, Aurelius has not demonstrated that the Court's findings
about Aurelius are a "grave miscarriage of justice."

A full-text copy of Judge Lane's Memorandum Decision and Order
dated March 14, 2018 is available at:

     http://bankrupt.com/misc/nysb16-11791-200.pdf

Counsel for Aurelius Capital Management, LP:

     Kenneth H. Eckstein, Esq.
     P. Bradley O’Neill, Esq.
     David E. Blabey, Jr., Esq.
     Andrew Dove, Esq.
     KRAMER LEVIN NAFTALIS & FRANKEL LLP
     1177 Avenue of the Americas
     New York, New York 10036
     keckstein@kramerlevin.com
     boneill@kramerlevin.com
     dblabey@kramerlevin.com
     adove@kramerlevin.com

                            About Oi SA

Headquartered in Rio de Janeiro, and operating almost exclusively
within Brazil, the Oi Group provides services like fixed-line data
transmission and network usage for phones, internet, and cable,
Wi-Fi hot-spots in public areas, and mobile phone and data
services, and employs approximately 142,000 direct and indirect
employees.

As reported in the Troubled Company Reporter-Latin America on Nov.
9, 2017, Gram Slattery and Leonardo Goy at Reuters report that the
head of Brazil's telecommunications watchdog, Anatel, demanded that
debt-laden carrier Oi SA submit its latest restructuring proposal
to the regulator before officially filing it with a bankruptcy
court.

Anatel head Juarez Quadros told reporters in Brasilia that the
regulator, an Oi creditor due to billions of dollars in unpaid
regulatory fines, would wait for the country's solicitor-general to
give an opinion on the company's proposal before deciding whether
or not to vote for it, according to Reuters.

On June 20, 2016, pursuant to Brazilian Law No. 11.101/05 (the
'Brazilian Bankruptcy Law'), Oi S.A. and certain of its
subsidiaries filed for recuperao judicial (judicial reorganization)
in Brazil.

Ojas N. Shah filed a Chapter 15 petition for Oi S.A. (Bankr.
S.D.N.Y. Case No. 16-11791), Oi Movel S.A. (Bankr. S.D.N.Y. Case
No. 16-11792), Telemar Norte Leste S.A. (Bankr. S.D.N.Y. Case No.
16-11793), and Oi Brasil Holdings Cooperatief U.A. (Bankr. S.D.N.Y.
Case No. 16-11794) on June 21, 2016.  The case is assigned to Judge
Sean H. Lane.

Coop and PTIF are also subject to proceedings in the Netherlands.

The Chapter 15 Petitioner is represented by John K. Cunningham,
Esq., and Mark P. Franke, Esq., at White & Case LLP, in New York;
and Jason N. Zakia, Esq., Richard S. Kebrdle, Esq., and Laura L.
Femino, Esq., at White & Case LLP, in Miami, Florida.

On July 22, 2016, the New York Court recognized the Brazilian
Proceedings as foreign main proceedings with respect to the Chapter
15 Debtors, and granted certain additional related relief.  


ONE HORIZON: Completes Acquisition of C-Rod Companies
-----------------------------------------------------
One Horizon Group, Inc., has completed the acquisition of C-Rod,
Inc., along with its record label and media content division.  The
C-Rod Companies will continue business operations as 'Love Media
House,' a wholly-owned subsidiary of One Horizon Group.

C-Rod, Inc., a music production company founded in 2002, by
multi-platinum producer and composer Christopher Rodriguez,
regularly works with A-list, superstar artists, and its music
productions and remixes are consistently at the top of the
Billboard charts. The record label has signed multiple
up-and-coming music artists to its roster and the media content
division has produced acclaimed, top-charting music videos and
works with artists and corporations in the areas of strategic
branding, content development, social media marketing and digital
distribution.

"There is incredible synergy between the C-Rod Companies and
123Wish, our subscription-based, experience mobile application that
focuses on providing users with exclusive opportunities to enjoy
personalized, dream experiences with famous music artists,
celebrities and social media influencers," said Mark White, One
Horizon Group's founder and CEO.  "We plan to launch experiences
with some of the world's most recognizable celebrities and
innovative brands in the coming weeks, and Love Media House will be
creating and distributing original content; the interest has been
outstanding and we are grateful for the support of our investors
and business of our customers."

"We are excited to offer our artists the opportunity to participate
in experiences and give to their favorite charities through the
123Wish marketplace," said Christopher Rodriguez, C-Rod's founder
and Co-CEO.  "The support of One Horizon's management team has been
tremendous and our business is poised to grow even more quickly
given the deal flow possibilities with 123Wish."


"Since entering into the Exchange Agreement with C-Rod last month,
I am pleased to report that the revenue achieved to date has met
management expectations," added Mark White.  "Having met our
funding commitments regarding the acquisitions and with the
integration process well underway, we are confident that One
Horizon will achieve near-term profitability and drive greater
value to our shareholders."

On March 20, 2018, One Horizon issued to the stockholders of C-Rod,
each of whom or which represented to the Company that such
stockholder was an accredited investor, a total of 1,000,000 shares
of its common stock in exchange for all of the outstanding shares
of C-Rod.

                    About One Horizon Group

Based in Limerick, Ireland, One Horizon Group, Inc. (NASDAQ: OHGI)
is a media and digital technology acquisition company, which holds
a majority interest in 123Wish, a subscription-based, experience
marketplace, and an Asia-based secure messaging business. For more
information, please visit http://www.onehorizoninc.com

The Company's independent accountants Cherry Bekaert LLP, in Tampa,
Fla., issued a "going concern" opinion in its report on the
Company's consolidated financial statements for the year ended Dec.
31, 2016, stating that the Company has recurring losses and
negative cash flows from operations that raise substantial doubt
about its ability to continue as a going concern.

One Horizon reported a net loss of $5.54 million on $1.61 million
of revenue for the year ended Dec. 31, 2016, compared to a net loss
of $6.30 million on $1.53 million of revenue for the year ended in
2015.  As of Sept. 30, 2017, One Horizon had $8.67 million in total
assets, $4.25 million in total liabilities and $4.42 million in
total stockholders' equity.

According to the Company's Form 10-Q for the period ended Sept. 30,
2017, "[T]he Company will pursue its revised operations and
business plan.  The Company expects to incur further non cash
losses in 2017 which, when combined with any costs incurred in
pursuing acquisition of new businesses, may generate negative cash
flows.  As of Sept. 30, 2017, the Company did not have any
available credit facilities.  As a result, it is in the process of
seeking new financing by way of sale of either convertible debt or
equities.  While it has been successful in the past in obtaining
the necessary capital to support its investment and operations,
there is no assurance that it will be able to obtain additional
financing under acceptable terms and conditions, or at all.  In the
event that the Company is unable to obtain sufficient additional
funding when needed in order to fund operations, it would not be
able to continue as a going concern and may be forced to severely
curtail or cease operations and liquidate the Company."


ONE HUNDRED FOLD: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: One Hundred Fold II, LLC
        4968 Underwood Ave
        Baton Rouge, LA 70805

Business Description: One Hundred Fold II, LLC is a privately held
                      company in Baton Rouge, Louisiana that
                      leases real estate properties.

Chapter 11 Petition Date: March 24, 2018

Case No.: 18-10313

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

Judge: Hon. Douglas D. Dodd

Debtor's Counsel: Pamela G. Magee, Esq.
                  ATTORNEY PAMELA MAGEE LLC
                  P.O. Box 59
                  Baton Rouge, LA 70821
                  Tel: 225-367-4662
                  Email: pam@attorneypammagee.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jerry L. Baker, Jr., manager.

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

         http://bankrupt.com/misc/lamb18-10313_creditors.pdf

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

              http://bankrupt.com/misc/lamb18-10313.pdf


PAL HEALTH: Hires Kimberly Chaney as Independent Contractor Manager
-------------------------------------------------------------------
Pal Health Technologies, Inc., seeks approval from the U.S.
Bankruptcy Court for the Central District of Illinois, Peoria
Division, to hire Kimberly Chaney as an independent contractor
manager.

By authority of corporate resolution and during the course of this
case, Ms. Chaney has been acting as its business manager on a
salaried basis to handle the finances and prepare the monthly
operating reports of the Debtor.

Ms. Chaney has agreed to continue to act as the manager on an
independent contractor basis at the rate of $33.65 per hour.

Ms. Chaney can be reached through:

     Kimberly S. Chaney, CPA
     1805 Riverway Drive
     Pekin, IL 61554

                 About PAL Health Technologies

Based in Pekin, Illinois, PAL Health Technologies, Inc., is a
manufacturer of prescription orthotic.  Since 1976, PAL has
provided a complete line of prescription ankle braces and
gauntlets, prescription diabetic/accommodative inserts, therapeutic
shoes as well as a number of off-the-shelf corrective and
preventative foot devices to a multitude of foot care practitioners
of various medical disciplines.

PAL Health Technologies sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Ill. Case No. 17-81712) on Nov. 30,
2017.  In the petition signed by Kimberly S. Chaney, general
manager, the Debtor estimated assets of less than $1 million and
liabilities of $1 million to $10 million.  

Judge Thomas L. Perkins presides over the case.

Sumner A. Bourne, Esq., at Rafool, Bourne & Shelby P.C., in Peoria,
Illinois, serves as the Debtor's counsel.


PARK PLACE: Moody's Assigns B3 Corp. Family Rating; Outlook Stable
------------------------------------------------------------------
Moody's Investors Service assigned a B3 Corporate Family Rating
(CFR) and B3-PD Probability of Default Rating (PDR) to Park Place
Technologies, LLC. ("Park Place") in connection with the company's
proposed dividend recapitalization transaction. Concurrently,
Moody's assigned a B2 rating to Park Place's proposed $280 million
first lien senior secured credit facility ($30 million revolver and
$250 million term loan), and a Caa2 rating to the proposed $115
million senior secured second lien term loan. The ratings outlook
is stable.

The proceeds from the new debt issuance will be used to refinance
existing debt, fund a sizable dividend of approximately $133
million to its financial sponsors, and pay transaction-related fees
and expenses. The proposed $30 million revolving credit facility is
expected to remain undrawn at close. Park Place was acquired by
GTCR, LLC (Sponsor) in a leveraged buyout transaction for
approximately $290 million in December 2015.

Moody's assigned the following ratings to Park Place Technologies,
LLC.:

-- Corporate Family Rating at B3

-- Probability of Default Rating at B3-PD

-- Proposed $30 million gtd first lien senior secured revolving
    credit facility due 2023 at B2 (LGD3)

-- Proposed $250 million gtd senior secured first lien term loan
    due 2025 at B2 (LGD3)

-- Proposed $115 million gtd senior secured second lien term loan

    due 2026 at Caa2 (LGD5)

-- Outlook at stable

The assigned first-time ratings remain subject to Moody's review of
the final terms and conditions of the proposed financing that is
expected to close in March 2018.

RATINGS RATIONALE

The B3 CFR reflects Park Place's high pro forma financial leverage
at close of transaction, its small scale and limited operating
scope within the highly fragmented and competitive niche
third-party maintenance ("TPM") market of the global IT services
industry. Park Place is a global pure play TPM provider of
post-warranty services. The company competes against larger and
smaller TPM providers as well as original equipment manufacturers
("OEMs") that sell data center hardware maintenance contracts and
repair services. Moody's expects the company's high pro forma
debt-to-EBITDA leverage of about 8.0 times (Moody's adjusted and
incorporating EBITDA contribution from recent acquisitions) at
December 31, 2017 to decline below 7.0 times over the next 12-18
months through strong revenue and earnings growth and modest debt
repayment. Moody's expects the company to maintain annual organic
revenue growth above 10% over the next 2-3 years given favorable
TPM market trends despite a mature installed base, as well as
management's plan to broaden its international reach. Continued
global expansion should allow Park Place to capture more
multi-national clients that lead to higher field engineer
utilization rates within existing overseas markets. This should
result in modest margin improvements despite the potential drag
from building out a presence in new geographic regions. Park Place
also plans to continue to aggressively invest to drive growth, but
also to streamline costs and improve profitability. Debt repayment
in excess of mandatory amortization is not anticipated as Moody's
believes free cash flow will be directed towards acquisitions as
consolidation within the fragmented TPM market is likely to
continue.

Park Place's ratings are supported by the company's competitive
position as the largest global pure play TPM provider, favorable
trends by customers wanting to extend the useful life of older IT
equipment, and a track record of high renewal rates and strong
recurring and predictable subscription revenues. The company also
benefits from customer and end market diversity with the top ten
customers comprising less than 10% of total sales, and somewhat
recession-resilient industry fundamentals. TPMs offer steep
discounts compared to OEM post-warranty service contracts (often up
to 50% off), effectively allowing customers to increase the useful
life of data center equipment and delay the purchase of expensive
new hardware. Accordingly, TPM services would likely become even
more valuable to customers in times of weaker financial performance
or in a recession.

Moody's considers Park Place's liquidity as adequate. Liquidity is
provided by at least $8 million of balance sheet cash at closing,
expectation for modest free cash flow in 2018 and full availability
under the proposed $30 million revolving credit facility expiring
in 2023. Moody's expects annual free cash flow of $15 million in
2018 will provide adequate coverage of required annual term loan
amortization of $2.5 million, paid quarterly. A financial covenant
is applicable to the revolver only if it is drawn more than 35%.
There is no financial maintenance covenant applicable to the term
loan. Moody's does not expect the covenant to be triggered over the
near term, and believes there is ample cushion within the covenant
based on Moody's projected earnings levels for the next 12-15
months.

The B2 ratings on the first lien term loan and revolver reflect the
B3-PD PDR and a Loss Given Default ("LGD") Assessment of LGD3. The
secured debt is positioned ahead of the second lien term loan and
unsecured trade claims and operating leases that provide loss
absorption support. The Caa2 rating on the second lien term loan
reflects the B3-PD PDR and LGD Assessment of LGD5 as well as the
term loan's position behind the substantial amount of first lien
debt in the capital structure. The revolver and term loans will be
supported by guarantees and asset pledges from all material
domestic subsidiaries. The revolver and term loans will also have a
guarantee from PPH Acquisition and PPT Holdings III LLC which are
intermediate holding companies. PPT Holdings I LLC, the expected
audited entity, will not guarantee the debt instruments, but
Moody's expects it will receive sufficient information to monitor
the activities of the borrowing group and maintain ratings going
forward.

The stable rating outlook reflects Moody's expectations for organic
revenue growth of around 10% per year and that the company's credit
metrics will improve over the next 12-18 months such that
debt-to-EBITDA (Moody's adjusted) will trend towards 7.0 times.
Moody's also anticipates that Park Place will maintain adequate
liquidity, including free cash flow-to-debt in the low-to-mid
single digits.

The ratings could be upgraded if revenue growth, margin expansion
and debt repayment lead Moody's to believe that debt-to-EBITDA
(Moody's adjusted) will remain below 6.0 times and free cash
flow-to- debt will remain in the mid-single digits. Balanced
financial policies that would support Park Place sustaining these
credit metrics and adequate liquidity would also be important
considerations for any positive ratings pressure.

The ratings could be downgraded if revenue growth slows
considerably or if gross margins deteriorate meaningfully
indicating increased competitive pricing pressures. The ratings
could also be downgraded if Moody's believes that debt-to-EBITDA
(Moody's adjusted) will remain above 7.0 times, free cash flow is
sustained at a breakeven level on other than a temporary basis or
if liquidity deteriorates for any other reason.

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

Park Place Technologies, LLC., based in Cleveland, Ohio, is a
pure-play provider of third-party maintenance support services for
data center hardware to clients globally. The company was acquired
by GTCR, LLC in December 2015. Park Place had pro forma revenues of
approximately $185 million in revenue in 2017.


PARKLAND FUEL: DBRS Confirms BB Issuer Rating, Trend Stable
-----------------------------------------------------------
DBRS Limited confirmed the Issuer Rating and Senior Unsecured Notes
rating of Parkland Fuel Corporation at BB, with Stable trends. The
Recovery Rating on Senior Unsecured Notes remains RR4.

The rating action contemplates the Company's announcement on March
14, 2018, that it intends on commencing a private offering of USD
500 million of senior unsecured notes due 2026 (the Proposed
Notes). The Proposed Notes are expected to be direct senior
unsecured obligations of Parkland and rank pari passu with all of
Parkland's existing and future senior unsecured indebtedness, and
effectively subordinated to Parkland's indebtedness pursuant to its
credit agreement. Net proceeds from the Proposed Notes are expected
to be used to repay amounts drawn on the Company's credit facility.
In addition, DBRS expects the limit on the revolving credit
facility will be reduced materially in conjunction with the
issuance of the Proposed Notes.

The confirmation of the ratings is also based on Parkland's
acceptable operating performance in the Company's base business,
highlighted by a focus on cost controls across business segments as
well as stable balance-sheet debt levels in line with DBRS
expectations. DBRS notes the closing of the Acquisitions (of the
majority of the Canadian assets of CST Brands, Inc. on June 28,
2017 (see DBRS press release, "DBRS Confirms Parkland Fuel at BB
Following Agreement to Acquire Majority of CST's Canadian Assets,"
August 22, 2016), and Chevron Canada's downstream fuel business on
October 1, 2017, which were consistent with DBRS's previous
expectations. Overall, including the partial-year impact of the
acquisitions, fuel volumes increased 28.0% year over year (YOY) to
13.3 billion liters.

Organic operating performance highlights included:

-- Retail Segment: Organic adjusted EBITDA increased in 2017,
     driven primarily by strong fuel margins which more than  
     offset a 1.7% decline in fuel volume same-store sales growth.

     In addition, convenience store same-store sales increased
     3.5%, and the adjusted gross profit on non-fuel sales
     remained relatively consistent YOY.

-- Commercial Segment: Organic performance in the Commercial
     segment was solid in 2017, driven primarily by growth in fuel

     volumes (including 36% growth in propane volumes) owing to
     strong organic growth efforts resulting in recent customer
     wins, the 2016 acquisition of PNE Corporation's propane
     cylinder exchange program and improving macroeconomic
     conditions in certain regions of Canada. Adjusted gross
     margins were relatively flat YOY as strengthening distillate
     margins were offset by growth in lower-margin propane
     volumes. In addition, strong cost controls helped result in a

     decline in marketing, general and administrative (MG&A) on a
     cents-per-liter (cpl) basis in 2017.

-- Supply Segment: Organic adjusted EBITDA decreased YOY due to a

     decline in volumes in crude and liquefied petroleum gas,
     partially offset by improved performance in gasoline and
     diesel as well as progress in the Company's supply strategy
     and decreases in operating costs and MG&A.

-- Parkland USA Segment: Organic adjusted EBITDA growth in the
     Parkland USA segment in 2017 was attributable to modest YOY
     growth in fuel volumes, particularly in the lubricants
     business (11%) as well as gasoline and diesel (3%) from new
     customer wins and the addition of three new sites in the
     retail division. Operating costs remained relatively stable
     in the segment YOY, therefore improving on a cpl basis.

Parkland's financial profile remained in line with DBRS
expectations through the end of 2017 as the Company completed the
Acquisitions and ended 2017 with approximately $2.0 billion in
balance-sheet debt.

Parkland's earnings profile is expected to remain relatively stable
at a level considered strong for the current BB rating over the
medium term as the Company integrates its recent acquisitions,
including achieving synergies while focusing on cost controls and
driving growth (organically and possibly by additional
acquisitions). Fuel volumes will benefit from the first full-year
contribution of the recently acquired Ultramar and Chevron assets
as well as modest organic growth. Gross margins on a cpl basis
should continue to remain relatively stable over the longer term
(given the new model mix because of the Acquisitions) and could
improve modestly as Parkland leverages its scale in renegotiating
supply agreements. Convenience store (C-Store) same-store sales
growth is expected to benefit from the Company's development of two
new design concepts which are currently being tested under the On
the Run/Marché Express banners. The two design concepts include a
new flagship store model as well as retrofitting existing
locations. Further, C-store sales and margins should benefit from
the rollout and expansion of Parkland's private-label product
offering, named "59th Street Food Company," which is expected to
account for 20% of the total skew offering by the end of 2019. The
contribution to earnings of Parkland's Burnaby Refinery will be
negatively affected in its first full-year in 2018 by the major
turnaround in Q1 2018, which will decrease capacity utilization
(toward 80% for 2018 versus 94.4% in Q4 2017) and production levels
in addition to the expected normalization of refiners margins and
crack spreads toward H2 2018 from currently elevated levels. EBITDA
is expected to benefit from the fact that 85% of the costs of the
turnaround will be capitalized versus previous expectations that
the majority of the costs of the turnaround would be expensed.
Parkland is expected to continue to focus on improving efficiency
rates and reducing costs, including achieving synergies as it
integrates its recent Acquisitions. DBRS forecasts that EBITDA
should increase above the $550 million level and toward the $600
million level in 2018, and further toward the $700 million level as
the refinery returns to normal levels of capacity utilization in
2019. DBRS notes, however, that these forecasts and the economic
performance of Burnaby Refinery could be negatively affected by the
ongoing dispute between Alberta and British Columbia related to the
possible expansion of the Trans Mountain Pipeline, which have
included the threat of a complete cut-off of oil exports to British
Columbia.

Parkland's financial profile is expected to improve over the near
to medium term as the Company's earnings and cash flow reflect the
full contribution from recent acquisitions, leading to improving
free cash flow generation and less reliance on participation in the
Company's Dividend Reinvestment Plan (DRIP). Cash flow from
operations should continue to track operating income, increasing
toward and above the $400 million level by the end of 2019. Capex
is expected to be elevated, nearing the $250 million level in 2018,
primarily because of the major turnaround at the Burnaby refinery
but should moderate somewhat toward normal levels in the $175
million to $200 million level in 2019, which includes investments
in growth, including new retail and commercial sites. Gross
dividends are expected to increase moderately in the near term
toward the $150 million level, primarily because of a modest
increase in the per-share dividend and equity issuances in 2017
used to complete the Acquisitions. As such, free cash flow before
changes in working capital (on a gross dividend basis) should be
break-even or modestly positive in 2018, and then should rise
substantially with the normalization of refinery earnings to above
the $100 million level in 2019. DBRS expects any free cash flow in
the near term will be used to repay debt and/or to complete minor
tuck-in acquisitions. Over the medium term, DBRS believes that
Parkland could use free cash flow and possibly incremental debt to
continue to invest in growth through acquisitions, with a possible
focus turning to growth in the Parkland USA segment, which recently
appointed a new president. As a result of the growth in earnings,
combined with potential for the repayment of debt, DBRS forecasts
that Parkland's key credit metrics, including lease-adjusted
debt-to-EBITDAR, could improve meaningfully. If Parkland continues
to display a successful integration of its recent acquisitions
(including the achievement of synergies), and solid organic
operating performance, combined with sustainably strong credit
metrics (i.e., lease-adjusted debt-to-EBITDAR below 3.75 times (x),
lease-adjusted EBITDA coverage above 4.5x and positive free cash
flow after the gross dividend), a positive rating action could
result.

Less likely, however, if key credit metrics are weaker than
anticipated (i.e., lease-adjusted debt-to-EBITDAR above 4.25x) as a
result of weaker than expected operating performance (including any
potential operational issues at the Burnaby refinery or the
achievement of expected synergies) and/or more aggressive than
expected financial management (i.e., debt-financed acquisitions
and/or increasing shareholder returns), the ratings could be
negatively pressured.

As a result of the issuance of the Proposed Notes and associated
repayment of the Company's revolving credit facility, and the
expected reduction of the limit on the revolving credit facility,
DBRS expects the Recovery Rating on the Senior Unsecured Notes to
strengthen but remain in the range appropriate for an RR4 recovery
rating.

Notes: All figures are in Canadian dollars unless otherwise noted.


PARKWAY RADIOLOGY: Hires Exit Strategy Solutions as Business Broker
-------------------------------------------------------------------
Parkway Radiology LLC, seeks authority from the U.S. Bankruptcy
Court for the District of Maryland to employ Exit Strategy
Solutions, LLC, as business broker.

The principal asset of the Debtor is the business itself, located
at 13 Western
Maryland Parkway, Suite #105, Hagerstown, Maryland, 21740.  The
Debtor runs and operates an independent diagnostic radiology
facility in Hagerstown, Washin
gton County, Maryland (the "Business").  The Business provides
radiology services to health care providers in the Washington
County and surrounding counties in Maryland and surrounding areas
in Pennsylvania, Virginia and West Virginia.  

Exit Strategy will be compensated on a commission basis:

      Sellable Range                 Fee to Exit Strategy
      --------------                 --------------------
   Less Than $1 Million              4% ($40,000)

   More Than $1 Million              4%

   Any sale over $3 million          1.5% (seller lead)
                                     2.5% (Exit Strategy Solutions
Lead)

   Any sale over $3.5 million        2% (seller lead)
                                     3% (Exit Strategy Solutions
Lead)

Exit Strategy's hourly rate is $350 per hour.

Jason Hubler, a business broker affiliated with Exit Strategy,
attests that Exit Strategy is a "disinterested person" as that term
is defined in Sections 327 and 101(14) of the Bankruptcy Code and
does not hold or represent an interest adverse to the bankruptcy
estate as described in Section 327.

The firm can be reached through:

     Jason Hubler
     Exit Strategy Solutions, LLC
     2215 E Market St York PA 17402 US
     Cell: 717-817-3861
     Tel:  717-978-0684
     Fax:  717-668-8429
     E-mail: Jason@ExitStrategySolutionsLLC.com

                   About Parkway Radiology

Parkway Radiology LLC is a privately owned radiology center in
Washington County, Maryland.  Parkway Radiology offers both the
Fonar Upright Multi-Position MRI and the 3.0 Tesla.

Parkway Radiology LLC, based in Hagerstown, MD, filed a Chapter 11
petition (Bankr. D. Md. Case No. 18-10737) on Jan. 18, 2018.  In
the petition signed by Dr. Ajay K. Goyal, managing member, the
Debtor estimated $0 to $50,000 in assets and $1 million to $10
million in liabilities.  The Hon. Lori S. Simpson presides over the
case.  Robert L. Kline, III, Esq., at Kline Law Group, serves as
bankruptcy counsel.


PEERSTREAM INC: Incurs $5.89 Million Net Loss in 2017
-----------------------------------------------------
Peerstream, Inc., filed filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss of
$5.89 million on $24.84 million of total revenue for the year ended
Dec. 31, 2017, compared to a net loss of $1.45 million on $20.98
million of total revenue for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, Peerstream had $22.76 million in total assets,
$5.33 million in total liabilities and $17.43 million in total
stockholders' equity.

Net cash used in operating activities was $730,758 for the year
ended Dec. 31, 2017, as compared to net cash used by operating
activities of $406,651 for the year ended Dec. 31, 2016.  This
increase in net cash used in operating activities of $324,107 was
mainly a result of an increase of approximately $452,000 in
one-time expenses as result of the cancelled LiveXLive Merger and
acquisition initiatives.

Net cash used in investing activities for the year ended Dec. 31,
2017 and 2016 was $219,227 and $2,084,576, respectively.  The
decrease of cash used in investing activities for the year ended
Dec. 31, 2017 was primarily the result of the net cash acquired
from the AVM Merger, net of $1,739,506 used to repay outstanding
debt in connection with the AVM Merger, and reduced purchases of
computers and office furniture.  Purchases of property and
equipment may vary from period to period due to the timing of the
expansion of its operations and software development.

Net cash provided by financing activities for the year ended
Dec. 31, 2017 was $924,439 and net cash used in financing
activities for the year ended Dec. 31, 2016 was $22,734.

The primary reason for the increase was the completion of the
Company's private placement with Hershey Capital, pursuant to which
the Company sold 200,000 shares of its common stock to Hershey
Capital at a price of $5.00 per share for aggregate gross proceeds
of $1.0 million.  The Company intends to use the net proceeds from
the offering for general corporate purposes, including the
development of its blockchain product initiatives.

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

                      https://is.gd/s2eWrG

                        About PeerStream

Formerly Snap Interactive, Inc., PeerStream, Inc. --
http://www.peerstream.com/-- builds innovative decentralized
technologies that power multimedia social apps and business
communication solutions worldwide.  The Company is currently
developing PeerStream Protocol, a decentralized multimedia content
delivery solution building on blockchain technology.  PSP will form
the core of a technology platform that supports the Company's
portfolio of social video applications and newly formed business
solutions group created to serve the blockchain adoption needs of
corporate clients.  The Company's app portfolio features Paltalk,
which hosts one of the world's largest collections of video-based
social communities, and Backchannel, a blockchain-based secure
video messaging app expected to launch in 2018.  The Company holds
26 patents.  Its principal executive office is located at 122 East
42nd Street, Suite 2600, New York, New York 10168.


PEERSTREAM INC: Signs Technology Services Agreement with ProximaX
-----------------------------------------------------------------
PeerStream, Inc., announced the signing of blockchain technology
innovator, ProximaX, as the first client of its new PeerStream
Business Solutions services.

ProximaX is a next generation blockchain-based, decentralized
platform led by blockchain pioneer, Lon Wong, president of the
NEM.io Foundation.  ProximaX is aiming to address an important
missing element in the blockchain solution - a service-layer
enriched platform with decentralized document proofing and storage,
messaging, and streaming content delivery.  Under the terms of the
technology service agreement, PeerStream will license its
PeerStream Protocol technology and integrate it into ProximaX to
supply the multimedia streaming and communications application
layer.  PeerStream also expects to provide ongoing development and
support services.

Alex Harrington, CEO of PeerStream stated, "We could not be more
excited to be working with Lon Wong and ProximaX as our inaugural
Business Solutions client and the first adopter of PSP as it comes
online.  Lon and his team are true thought leaders in blockchain,
and their choice of our technology to power multimedia content
delivery for ProximaX is a great validation of our plans for PSP
and our Business Solutions services.  We expect the ProximaX team
will make this project a big success, and we are pleased to make a
contribution to that effort."

Lon Wong, president of the NEM.io Foundation and founder of
ProximaX, commented, "ProximaX sets itself apart by elevating
blockchain technology to a higher playing field.  With the
inclusion of PeerStream Protocol, we are now able to include
capabilities beyond document proofing and storage solutions, such
as messaging and streaming content delivery.  The end result is an
enriched and highly extensible platform for building decentralized
applications."

In return for PeerStream's technology license and services, terms
of the agreement call for payment to PeerStream in cash and
ProximaX tokens, subject to certain conditions, such as ProximaX's
attainment of funding targets in its future planned Initial Coin
Offering (ICO) and PeerStream's achievement of specific service
delivery milestones.  PeerStream anticipates channeling much of the
upfront portion of the service fees into accelerating PSP
development and enhancing its Business Solutions service
capabilities.

Eric Sackowitz, CTO of PeerStream added, "Going forward, PeerStream
will look to make PSP a widely used open source standard for
blockchain-based decentralized multimedia streaming and
communications.  We expect our Business Solutions team will work
with app developers and corporate clients to integrate PSP and
other solutions to power applications like live video
entertainment, multimedia messaging, video conferencing, live
streaming amateur content creation and more."

A full-text copy of the Technology Services Agreement is available
for free at https://is.gd/j5xLYn

                        About PeerStream

PeerStream, Inc., formerly Snap Interactive, Inc. --
http://www.peerstream.com/-- builds innovative decentralized
technologies that power multimedia social apps and business
communication solutions worldwide.  The Company is currently
developing PeerStream Protocol, a decentralized multimedia content
delivery solution building on blockchain technology.  PSP will form
the core of a technology platform that supports the Company's
portfolio of social video applications and newly formed business
solutions group created to serve the blockchain adoption needs of
corporate clients.  The Company's app portfolio features Paltalk,
which hosts one of the world's largest collections of video-based
social communities, and Backchannel, a blockchain-based secure
video messaging app expected to launch in 2018.  The Company holds
26 patents.  Its principal executive office is located at 122 East
42nd Street, Suite 2600, New York, New York 10168.

Peerstream reported a net loss of $5.89 million on $24.84 million
of total revenue for the year ended Dec. 31, 2017, compared to a
net loss of $1.45 million on $20.98 million of total revenue for
the year ended Dec. 31, 2016.  As of Dec. 31, 2017, Peerstream had
$22.76 million in total assets, $5.33 million in total liabilities
and $17.43 million in total stockholders' equity.


PEOPLE'S COMMUNITY: Trustee 3Cubed Advisory as Financial Advisor
----------------------------------------------------------------
Charles R. Goldstein, the Liquidating Trustee for The People's
Community Health Centers, Inc., seeks authority from the U.S.
Bankruptcy Court for the District of Maryland, Baltimore Division,
to retain 3Cubed Advisory Services, LLC as financial advisor to the
Trustee.

Professional services 3Cubed will render are:

     a. assist the Trustee in preparing and maintaining cash flow
models and budget-to-actual variance reports;

     b. assist the Trustee in preparing Quarterly Post-Confirmation
Operating Reports;

     c. assist the Trustee in accounting, administrative, data
gathering and compliance tasks associated with the bankruptcy
process;

     d. assist the Trustee in analyzing, and if appropriate,
objecting to the claims of the Debtor's creditors and in
negotiating with such creditors;

     e. assist the Trustee in making distributions to creditors;

     f. assist the Trustee with monetizing any assets;

     g. assist the Trustee on recommended settlements; and

     h. perform other accounting, financial, and consulting
services as requested and as may be required and are deemed to be
in the interest of the Trustee.

3Cubed standard rates are:

     Professional         Hourly Rate
     ------------         -----------
     Managing Director       $625
     Director                $450
     Staff                $150 to $250
     Angela Shortall         $450

Notwithstanding these standard hourly rates, the services billed by
3Cubed and Mr. Goldstein shall not exceed an hourly Effective Rate
of $425 per hour.

Angela Shortall, director of 3Cubed Advisory Services, attests that
3Cubed is a disinterested person within the meaning of 11 U.S.C.
Sec. 101(14).

The firm can be reached through:

     Angela Shortall     
     3Cubed Advisory Services, LLC
     111 South Calvert Street, Suite 1400
     Baltimore, MD 21202

                  About The People's Community
    
The People's Community Health Centers, Inc., formerly known as
Medhealth of Maryland, Inc., is a health care business based at
1734 Maryland Avenue, Baltimore, Maryland.

People's Community Health Centers sought Chapter 11 protection
(Bankr. D. Md. Case No. 15-10228) on Jan. 7, 2015.  In the petition
signed by William A. Green, managing agent, the Debtor disclosed
assets at $3.04 million and liabilities at $6.73 million.  The
Debtor tapped Michael Stephen Myers, Esq., at Scarlett, Croll &
Myers, P.A., as counsel.

                          *     *     *

The Debtor was unable to put forth a feasible plan of
reorganization.

On Nov. 13, 2015, the Court approved the Plan of Liquidation
proposed by the Official Committee of Unsecured Creditors.
Pursuant to the Plan, Charles R. Goldstein was appointed as
liquidating trustee to liquidate the assets of the Debtor and to
pay the proceeds of the assets in accordance with the Plan and
applicable priorities.

Marc E. Shach, Esq., at Coon & Cole, LLC, is counsel for the
Liquidating Trustee.


PERLL DIAGNOSTICS: Taps Eckert Seamans Cherin as Special Counsel
----------------------------------------------------------------
Perll Diagnostics, Inc., seeks approval from the U.S. Bankruptcy
Court for the Middle District of Pennsylvania to hire David M.
Laigaie, Esquire, and Eckert Seamans Cherin & Mellott, LLC, as
special counsel.

The Debtor will need the services of special counsel to represent
it with respect to legal matters related to an alleged overpayment
of Medicare claims to the Debtor.

David M. Laigaie, Esq., attests that he represents no other entity
in connection with this case, is a disinterested party as that term
is defined in 11 U.S.C. Sec. 101(14), and represents or holds no
interest adverse to the interest of the Estate with respect to the
matters on which it is to be employed.

Debtor paid a retainer in the amount of $5,000 to Special Counsel
on November 7, 2017.  A remaining prepetition balance of $5,000
will be paid by the principal of the Debtor, individually.

The counsel can be reached through:

      David M. Laigaie, Esq.
      Eckert Seamans Cherin & Mellott, LLC
      Two Liberty Place, 50 South 16th Street
      22nd Floor
      Philadelphia, PA 19102
      Phone: 215-851-8400
      Fax: 215-851-8383

                      About Perll Diagnostics

Perll Diagnostics, Inc. -- https://www.perlldiagnostics.com/ -- is
a locally-owned full-service diagnostics laboratory in
Mechanicsburg, Pennsylvania.  The company provides drug testing,
basic metabolic panel, an allergy testing and other types of
diagnostic testing services.  Perll Diagnostics previously sought
bankruptcy protection on June 6, 2013 (Bankr. M.D. Pa. Case No.
13-02985).

Perll Diagnostics sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Pa. Case No. 18-00437) on Feb. 2,
2018.  In the petition signed by Nava K. Nawaz, M.D., president,
the Debtor disclosed $178,877 in assets and $3.13 million in
liabilities.  Judge Henry W. Van Eck presides over the case.  The
Debtor tapped CGA Law Firm as its legal counsel.


PRECIPIO INC: Reduces Warrants & Preferred Stock Exercise Prices
----------------------------------------------------------------
Precipio, Inc., has entered into a letter agreement with certain
holders of shares of the Company's Series B Convertible Preferred
Stock, par value $0.01 per share, shares of the Company's Series C
Convertible Preferred Stock, par value $0.01 per share, and
warrants to purchase shares of the Company's common stock, par
value $0.01 per share, issued in the Company's public offering in
August 2017 and registered direct offering in November 2017.

Pursuant to the Agreement, Company and the Investors agreed that,
as a result of the issuance of shares of Common Stock pursuant to
that certain Equity Purchase Agreement, dated Feb. 8, 2018, by and
between the Company and the investor, and effective as of the time
of execution of the Agreement, the exercise price of the Warrants
was reduced to $0.75 per share and the conversion price of the
Preferred Stock was reduced to $0.75.  As consideration for the
Company's agreement to the Exercise Price Reduction and the
Conversion Price Reduction, (i) each Investor agreed to convert the
shares of Preferred Stock held by such Investor into shares of
Common Stock in increments of up to $4.99% of the shares of Common
Stock outstanding as of the date of the Agreement and (ii) one
Investor agreed to exercise 666,666 Warrants and another Investor
agreed to exercise 500,000 Warrants in increments of up to $4.99%
of the shares of Common Stock outstanding as of the date of the
Agreement, in each case in accordance with the beneficial ownership
limitations set forth in the Company's Certificate of Designation
of Preferences, Rights and Limitations of Series B Convertible
Preferred Stock, the Company's Certificate of Designation of
Preferences, Rights and Limitations of Series C Convertible
Preferred Stock and the Warrants.

A full-text copy of the Letter Agreement with respect to Preferred
Stock and Warrants is available for free at https://is.gd/dhVqjl

                         About Precipio

Omaha, Nebraska-based Precipio, formerly known as Transgenomic,
Inc. -- http://www.precipiodx.com/-- has built a platform designed
to eradicate the problem of misdiagnosis by harnessing the
intellect, expertise and technology developed within academic
institutions and delivering quality diagnostic information to
physicians and their patients worldwide.  Through its
collaborations with world-class academic institutions specializing
in cancer research, diagnostics and treatment, initially the Yale
School of Medicine, Precipio offers a new standard of diagnostic
accuracy enabling the highest level of patient care.

Transgenomic reported a net loss available to common stockholders
of $8 million on $1.55 million of net sales for the year ended Dec.
31, 2016, compared with a net loss available to common stockholders
of $34.27 million on $1.92 million of net sales for the year ended
Dec. 31, 2015.  As of Sept. 30, 2017, Precipio had $34.97 million
in total assets, $14.57 million in total liabilities and $20.40
million in total stockholders' equity.

Marcum LLP, in Hartford, CT, issued a "going concern" qualification
on the consolidated financial statements for the year ended Dec.
31, 2016, stating that the Company has incurred operating losses
and used cash for operating activities for the past several years.
This raises substantial doubt about the Company's ability to
continue as a going concern.


PRIME GLOBAL: Incurs US$126,700 Net Loss in First Quarter
---------------------------------------------------------
Prime Global Capital Group Incorporated filed with the Securities
and Exchange Commission its quarterly report on Form 10-Q reporting
a net loss of US$126,666 on US$340,920 of net total revenues for
the three months ended Jan. 31, 2018, compared to a net loss of
US$170,522 on US$326,576 of net total revenues for the year ended
Jan. 31, 2017.

As of Jan. 31, 2018, Prime Global had US$48.06 million in total
assets, US$18.57 million in total liabilities and US$29.48 million
in total equity.

As of Jan. 31, 2018, the Company had cash and cash equivalents of
US$293,444, as compared to US$385,519 as of the same period last
year. Its cash and cash equivalents decreased as a result of cash
used in operation.

"We expect to incur significantly greater expenses in the near
future, including the contractual obligations that we have assumed
... to begin development activities.  We also expect our general
and administrative expenses to increase as we expand our finance
and administrative staff, add infrastructure, and incur additional
costs related to being a large accelerated filer, including
directors' and officers' insurance and increased professional
fees," the Company stated in the Report.

The Company added, "Our continuation as a going concern is
dependent upon improving our profitability and the continuing
financial support from our stockholders.  Our sources of capital in
the past have included the sale of equity securities, which include
common stock sold in private transactions and public offerings,
capital leases and short-term and long-term debts.  While we
believe that we will obtain external financing and the existing
shareholders will continue to provide the additional cash to meet
our obligations as they become due, there can be no assurance that
we will be able to raise such additional capital resources on
satisfactory terms.  We believe that our current cash and other
sources of liquidity discussed below are adequate to support
operations for at least the next 12 months."

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

                       https://is.gd/d1LqMk

                       About Prime Global

Kuala Lumpur, Malaysia-based Prime Global Capital Group Inc
(OTCBB:PGCG) -- http://www.pgcg.cc/-- is engaged in the operation
of a durian plantation, leasing and development of the operation of
an oil palm plantation, commercial and residential real estate
properties.

Prime Global reported a net loss of US$960,069 on US$1.26 million
of net total revenues for the year ended Oct. 31, 2017, compared to
a net loss of US$911,522 on US$1.64 million of net total revenues
for the year ended Oct. 31, 2016.

ShineWing Australia, in Melbourne, Australia, issued a "going
concern" opinion in its report on the Company's consolidated
financial statements for the year ended Oct. 31, 2017, noting that
the Company has a working capital deficiency, accumulated deficit
from recurring net losses and significant short-term debt
obligations maturing in less than one year as of Oct. 31, 2017. All
these factors raise substantial doubt about its ability to continue
as a going concern.


PRINTING MACHINE: Hires EMG Despacho Legal as Legal Counsel
-----------------------------------------------------------
The Printing Machine Corporation seeks authority from the U.S.
Bankruptcy Court for the District of Puerto Rico (Ponce) to hire
Edgardo Mangual Gonzalez and EMG Despacho Legal, CRL as legal
counsel.

Services to be rendered by EMG are:

     a. analyze the Debtor's financial situation and render advice
to the debtors in determining whether to file a petition in
bankruptcy;

     b. prepare and file any petition, schedules, statements and
plan as required by the bankruptcy law and rules;

     c. provide legal representation to the Debtor in all
administrative meetings and quasi-judicial and judicial proceedings
in connection with the bankruptcy petition; and

     d. render other services needed or requested.

Fees charged by EMG are:

     Edgardo Mangual Gonzalez     $250
     Jose L. Jimenez Quinones     $250
     Paralegal Supervison          $95
     Staff Paralegal               $75
     Administrative Assistant      $50

Edgardo Mangual Gonzalez of EMG Despacho Legal, CRL, attests that
his firm and its members are disintered persons as defined in 11
U.S.C. Sec. 101(14).

The firm can be reached through:

     Edgardo Mangual Gonzalez, Esq.
     EMG DESPACHO LEGAL, CRL
     Edificio La Electronica
     Suite 201-A, Calle Bori 1608
     San Juan, PR 00927
     Tel: 787-753-0055
     Fax : 787-767-5015
     E-mail: lcdomangual@gmail.com

                About The Printing Machine Corp

Based in Mayaguez, Puerto Rico, The Printing Machine Corp filed a
Chapter 11 petition (Bankr. D.P.R. Case no. 18-01164) on March 5,
2018, estimating under $1 million in assets and liabilities.  The
case is assigned to Judge Edward A. Godoy.  Edgardo Mangual
Gonzalez, Esq., at EMG Despacho Legal, CRL, is the Debtor's
counsel.


RDX TRANSPORT: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: RDX Transport, Inc.
        P.O. Box 15125
        Fresno, CA 93702

Business Description: RDX Transport, Inc. is a privately held
                      trucking company based in Fresno,
                      California.

Chapter 11 Petition Date: March 23, 2018

Court: United States Bankruptcy Court
       Eastern District of California (Fresno)

Case No.: 18-11051

Judge: Hon. Fredrick E. Clement

Debtor's Counsel: Justin D. Harris, Esq.
                  HARRIS LAW FIRM, PC
                  7110 N. Fresno St., Suite 400
                  Fresno, CA 93720
                  Tel: 559-272-5700
                  Email: jdh@harrislawfirm.net

Estimated Assets: $0 to $50,000

Estimated Liabilities: $10 million to $50 million

The petition was signed by Navdeep Singh, CEO.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 20 largest unsecured creditors is available
for free at: http://bankrupt.com/misc/caeb18-11051.pdf


REMINGTON OUTDOOR: Case Summary & 30 Largest Unsecured Creditors
----------------------------------------------------------------
Lead Debtor: Remington Outdoor Company, Inc.
             aka Freedom Group, Inc.
             aka American Heritage Arms, Inc.
             aka American Heritage Arms, LLC
             870 Remington Drive
             Madison, NC 27025

Type of Business: Remington Outdoor Company, Inc., together with
                  its subsidiaries, is a manufacturer of firearms,
                  ammunition and related products for commercial,
                  military, and law enforcement customers
                  throughout the world.  The Debtors employ
                  approximately 2,700 people and operate seven
                  manufacturing facilities located across the
                  United States.  Remington's principal
                  headquarters are located in Madison, North
                  Carolina.

Chapter 11 Petition Date: March 25, 2018

Affiliates that simultaneously filed Chapter 11 petitions:

    Debtor                                           Case No.
    ------                                           --------
    Remington Outdoor Company, Inc.                  18-10684
    FGI Holding Company, LLC                         18-10685
    FGI Operating Company, LLC                       18-10686
    Remington Arms Company, LLC                      18-10687
    Barnes Bullets, LLC                              18-10688
    TMRI, Inc.                                       18-10689
    RA Brands, L.L.C.                                18-10690
    FGI Finance, Inc.                                18-10691
    Remington Arms Distribution Company, LLC         18-10692
    Huntsville Holdings LLC                          18-10693
    32E Productions, LLC                             18-10694
    Great Outdoors Holdco, LLC                       18-10695
    Outdoor Services, LLC                            18-10696

Court: United States Bankruptcy Court
       District of Delaware (Delaware)

Debtors'
General
Bankruptcy
Counsel:        Gregory A. Bray, Esq.
                Thomas R. Kreller, Esq.
                Haig M. Maghakian, Esq.
                MILBANK, TWEED, HADLEY & MCCLOY LLP
                2029 Century Park East, 33rd Floor
                Los Angeles, CA 90067-3019
                Tel: 424.386.4000
                Fax: 213.629.5063
                E-mail: gbray@milbank.com
                        tkreller@milbank.com
                        hmaghakian@milbank.com

Debtors'
Local
Counsel:        Laura Davis Jones, Esq.
                Timothy P. Cairns, Esq.
                Joseph M. Mulvhill, Esq.
                PACHULSKI STANG ZIEHL & JONES LLP
                919 North Market Street, 17th Floor
                Wilmington, DE   19899-8705
                Tel: 302.652.4100
                Fax: 302.652.4400
                E-mail: ljones@pszjlaw.com
                        tcairns@pszjlaw.com
                        jmulvihill@pszjlaw.com

Debtors'
Investment
Banker:         LAZARD FRERES & CO. LLC

Debtors'
Financial
Advisor:        ALVAREZ & MARSAL NORTH AMERICA, LLC

Debtors'
Conflicts
Counsel:        LOWENSTEIN SANDLER LLP

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

Estimated Assets: $100 million to $500 million

Estimated Liabilities: $100 million to $500 million

The petitions were signed by Stephen P. Jackson, Jr., chief
financial officer.

A full-text copy of Remington Outdoor's petition is available for
free at http://bankrupt.com/misc/deb18-10684.pdf

List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Pension Benefit Guaranty          Pension Liability  Undetermined
Corporation - Office of the
General Counsel
1200 K Street, N.W.
Washington, DC 20005-4026
Tel: 202-326-4020 x4638
Fax: 202-326-4112
Email: Neureiter.Kimberly@pbgc.gov

The Marlin Firearms                Pension Liability  Undetermined
Company Employees' Pension Plan
c/o Massmutual
Attn: Nancy Houle
P.O.Box 219035 MIP M227
Kansas City, MO 64121-9035
Tel: 800-309-353,x2-2139
Fax: 816-71-8004

Eco-Bat Indiana LLC                      Trade          $3,106,870
Attn: Mike Parker,
Sales Manager
PO Box 846010
Dallas, TX 75284-6010
Tel: 214-582-0295
Fax: 214-831-4013
Email: ecobat.uk@ecobatgroup.com

St Marks Powder                          Trade          $1,376,973
PO Box 643003
Pittsburgh, PA 15264-3003
Tel: 618-258-2000
Email: stephen.faintich@gd-ots.com

The Doe Run Company                      Trade          $1,331,527
Attn: Deb Medley
75 Remittance Drive, Suite 2172
Chicago, IL 60675-2172
Tel: 314-453-7115
Fax: 314-452-7189
Email: ceo@doerun.com

Luvata Kenosha Inc.                       Trade           $928,021
Attn: Andrew Stevens,
Manager Mkt Dev
PO Box 200498
Pittusburgh, PA 15251-0498
Tel: 920-540-5970
Fax: 920-749-3850
Email: andy.stevens@luvata.com

Geodis Logistics LLC                      Trade           $895,514
Attn: Vivian Harris, A/R Manager
15604 Collection Center Drive
Chicago, IL 60693
Tel: 615-880-4865
Fax: 615-377-3977
Email: vharris@ohl.com

Art Guild Inc.                     Marketing Services     $894,069
Attn: Bernadette Sandone
AR Manager
300 Wolf Drive West
Deptford, NJ 08086
Tel: 856-853-7500
Fax: 856-686-4184
Email: bsandone@artguildinc.com

Microbest Inc.                              Trade         $773,300
670 Captain Neville DR
Waterbury, CT 06705
Tel: 203-597-0355
Fax: 203-597-0655
Email: maltberg@microbest.com

PMX Industries Inc. Chicago                 Trade         $720,189
Attn: Joe Tallerico
5300 Willow Creek Dr SW
Cedar Rapids, IA 52404
Tel: 319-298-1339
Fax: 319-368-7721
Email: joe.tallerico@ipmx.com

Stephen Gould Corporation                   Trade         $645,476
Attn: Chantel Redmond
1408-Roseneath Road
Richmond, VA 23230
Tel: 973-428-1500
Fax: 804-217-9046
Email: blvollmer@stephengould.com

Priority Packaging Wet'n                    Trade         $563,002
Dry Lubes Inc.
3260 Industry Drive, Unit 5
N. Charleston, SC 29418
Tel: 846-936-1660
Fax: 843-969-1661
Email: wwhjr@prioritypackaging.com

Magpul Industries Corp.                     Trade         $540,813
Attn: Doug Smith
Operation Manager
PO Box 664017
Dallas, TX 75266-4017
Tel: 303-828-3460
Fax: 303-828-3469
Email: doug@magpul.com

General Dynamics                            Trade         $469,669
Attn: Suzie Taillefer
55, Rue Masson
Valleyfield, OC J65 4VP
Canada
Tel: 450-377-7835
Fax: 450-377-7800
Email: suzie.taillefer@can.gd.ots.com

A M Castle & Co/ Castle Metals              Trade         $454,548
11125 Metromont Parkway
Charlotte, NC 28269
Tel: 847-349-3851
Fax: 716-748-7788
Email: jkanute@amcastle.com

Ozark Die Casting                           Trade         $441,319
Attn: Gary Land
1005 Lofting Ind DR
Saint Clair, MO 63077
Tel: 636-629-4244
Fax: 636-629-2153
Email: ozarkdie@sbcglobal.net

Nationwide Precision Products Corp.         Trade         $437,939
Attn: Dan Nash - CEO
PO Box 842324
Boston, MA 02284-2384
Tel: 224-419-6055
Fax: 585-272-8982
Email: dan.nash@hnprecision.com

Bruderer Machinery Inc.                     Trade         $432,592
Attn: Donna Koterba
1200 Hendricks Causeway
Ridgefield, NJ 07657
Tel: 201-941-2121
Fax: 201-886-2010
Email: dkoterba@brudereramericas.com

Gerdau MAC Steel                            Trade         $421,153
Attn: R.A. Montgomery Lori Stroko
25654 Network Place
Chicago, IL 60673
Tel: 330-382-1084
Fax: 517-782-8736

Precisionmatics Co Inc.                     Trade         $388,620
Attn: Cindy
675 US Highway 20 West
Winfield, NY 13491
Tel: 315-822-6324
Fax: 315-822-6944
Email: cindyk@precisionmatics.com

Swanson Martin & Bell                   Legal Counsel     $387,023
Attn: Brian W. Bell
330 North Wabash Ave
Ste 3300
Chicago, IL 60611
Tel: 312-321-9100
Fax: 312-321-0990
Email: bbell@smbtrials.com

Decimet Sales Inc.                           Trade        $371,396
Attn: Butch Anderson
14200 James Road
Rogers, MN 55374
Tel: 763-428-4321
Fax: 763-428-8285
Email: info@dsimn.com

Dana Soto, Et al.                       Litigation    Undetermined
c/o Koskoff Koskoff & Bieder, P.C.
Attn: Joshua D. Koskoff
350 Fairfield Avenue
Bridgeport, CT 06604
Tel: 203-583-8634
Fax: 203-368-3244

Ian Pollard, Et Al.                     Litigation    Undetermined
c/o Bolen, Robinson & Ellis, LLP
Attn: Jon D. Robinson
202 South Franklin, 2nd Floor
Decatur, IL 62523
Tel: 217-429-4296
Fax: 217-329-0034
Email: jrobinson@brelaw.com

Robert Zick                             Litigation    Undetermined
c/o Monsees & Mayer, P.C.
Attn: Timothy Monsees
4717 Grand Avenue, Suite 820
Kansas City, MO 64112
Tel: 816-470-0013
Fax: 816-361-5577

Jon Batts                               Litigation    Undetermined
C/O Rad Law Firm, P.C.
Attn: Robert M. Meador
8001 JBJ Freeway, Suite 300
Dallas, TX 75251
Tel: 972-661-1111
Fax: 972-354-5651
Email: efilerm@radlawfirm.com

Samuel Johnson                          Litigation    Undetermined
The Law Office of Daniel D.
Gorowitz, III, P.C.
Attn: Daniel D. Horowitz
2100 Travis Street, Suite 280
Houston, TX 77002
Tel: 832-266-1478
Fax: 832-266-1478
Email: daniel@ddhlawyers.com

Anthony Garnett
c/o O'Conor, Mason & Bone, P.C.         Litigation    Undetermined
Attn: Jess W. Mason, Robert D.
o'Conor & J, Kevin Raley
1616 S. Voss St. Suite 200
Houston, TX 77057
Tel: 713-647-7511
Fax: 713-647-7512
Email: jason@omtbxlaw.com;
       boconor@omntxlaw.com;
       kraley@ombtxlaw.com

Michelle Lefebre                        Litigation    Undetermined
Leonard A. Siudara PC
Attn: Leonard A. Siudara
5865 Andover CT
Troy, MI 48098
Tel: 248-417-7300
Fax: 248-641-8141
Email: budatlaw.msn.com

Precious Seguin                         Litigation    Undetermined
c/o Monsees & Mayer, P.C.
Attn: Timothy Monsees
4717 Grand Avenue, Suite 820
Kansas City, MO 64112
Tel: 816-470-0013
Fax: 816-361-5577


REMINGTON OUTDOOR: Plan Has 40.3% Recovery for Term Lenders
-----------------------------------------------------------
Remington Outdoor Company, Inc., has a prepackaged Chapter 11 plan
of reorganization that, if confirmed by the bankruptcy court, will
eliminate $620 million in debt from its balance sheet.

Remington currently is significantly overleveraged and facing a
severe liquidity constraints.  The proposed restructuring under the
Plan will provide Remington with the capital structure and
liquidity to continue operating as a going concern.

On March 22, 2018, the Company commenced solicitation of votes for
the Plan.  The Plan contemplates that only two impaired classes of
claims would be entitled to vote on the Plan: the Term Loan Claims
and the Third Lien Notes Claims.  According to the Disclosure
Statement, holders of Term Loan Claims are estimated to have a
40.3% recovery under the Plan, while holders of Third Lien Notes
Claims are slated to have a 44.6% recovery under the Plan.

Holders of ABL Facility Claims, and general unsecured claims are
unimpaired under the Plan.  Holders of interests in ROC won't
receive any distributions and are deemed to reject the Plan.

To fund the distributions in connection with consummation of the
Plan, (1) ROC will make certain distributions in cash from its cash
on hand, (2) Reorganized Remington will enter into a new $193
million asset based loan facility comprising a revolving credit
facility (the "New ABL Facility"), (3) Reorganized Remington will
enter into a new term loan facility with the Term DIP Lenders,
comprising a term loan of $100 million, (4) Reorganized Remington
will enter into a $55 million senior secured first, last out asset
based term loan facility (the "new FILO Term Loan Facility"); and
(5) Reorganized ROC will issue common units/shares representing
100% of the common equity interests therein and the new warrants.

                  Prepetition Capital Structure

The Debtors have incurred and/or issued debt through five primary
debt facilities, consisting of:

   (i) $114,500,000 outstanding under an Asset-Based Lending
("ABL") Facility.  Debtors FGI Operating Company, LLC ("FGI Opco"),
Remington Arms Company, LLC ("RAC"), Barnes Bullets, LLC
("Barnes"), and Remington Arms Distribution Company, LLC ("RAD")
are the borrowers under an asset-based revolving credit facility
(the "ABL Facility"), in an original amount of $225 million, which
is memorialized pursuant to a Loan and Security Agreement, dated as
of April 19, 2012 with Bank of America, N.A., as Administrative
Agent (the "ABL Agent") and co-collateral agent with Wells Fargo
Bank, National Association ("Wells"), and the lenders from time to
time party thereto (the "ABL Facility Lenders").

  (ii) $550,475,000 outstanding under a Term Loan Facility.  Debtor
FGI Opco is the borrower under a Term Loan Agreement, dated as of
April 19, 2012 by and between Debtors FGI Holding Company, LLC
("FGI Holding"), FGI Opco and certain of FGI Opco's subsidiaries,
Ankura Trust Company, LLC, as successor agent (the "Term Loan
Agreement"), and the lenders from time to time party thereto (the
"Term Loan Lenders").

(iii) $226,012,000 outstanding under Third Lien Notes.  Debtors
FGI Opco and FGI Finance, Inc. ("FGI Finance") are issuers of those
certain 7.875% Senior Secured Notes due 2020 (the "Third Lien
Notes") pursuant to that certain Indenture, dated as of April 19,
2012, by and among, Debtors FGI Opco and FGI Finance, and
Wilmington Trust, National Association, as indenture trustee.

  (iv) $20 million in notes outstanding under an Intercompany Note
Purchase Agreement.  On May 11, 2017, Debtors FGI Opco and
Remington Outdoor Company, Inc. ("ROC") entered into a Note
Purchase Agreement ("Intercompany NPA"). Pursuant to the
Intercompany NPA, FGI Opco agreed to issue, and ROC agreed to
purchase, up to $100 million of senior unsecured notes to ROC up to
and through July 19, 2019 for the purposes of obtaining additional
cash to fund FGI Opco's and its various subsidiaries' working
capital needs.

  (v) $12.5 million outstanding under a Secured Promissory Note. In
February 2014, Debtor RAC obtained a $12.5 million loan from the
City of Huntsville, Alabama (the "Cites of Huntsville") in order to
improve its manufacturing facility there. The loan is evidenced by
a promissory note executed by Debtor RAC in favor of the City of
Huntsville (the "Huntsville Note") and secured by a first priority
mortgage on the Debtors' firearm facilities in Huntsville.

Debtor ROC has approximately 351,000 shares of common stock
(including restricted stock units) issued and outstanding. As of
Dec. 31, 2017, approximately 93.5% of ROC's outstanding common
stock is held by R2 Holdings, LLC, a private fund controlled by
Cerberus Capital Management, L.P.

                     Terms of Restructuring

The RSA sets forth the terms and conditions for the comprehensive
Restructuring of the Debtors' balance sheet and the path to resolve
certain prepetition intercompany and third party claims, all of
which would be implemented through the Plan.  The principal terms
of the restructuring are:

   1. On the effective date of the Plan, Debtor ROC will receive
and immediately distribute to the Third Lien Noteholders, in full
and final satisfaction of the $45 million ROC DIP Facility and the
settlement of any intercompany claims of ROC against its
subsidiaries, 17.5% of the new common units of the applicable
reorganized parent entity, plus cash in an amount equal to all
accrued and unpaid postpetition interest on the ROC DIP Facility
(collectively, the "ROC DIP Distribution");

  2. On the effective Date, the $100 million Term DIP Facility
claims will be replaced with obligations under a new $100 million
exit term loan facility made available to the reorganized Debtors
(the "New Term Loan Facility");

  3. On the Effective Date, the claims under the ABL DIP Facility
and the ABL Facility will be repaid in full in cash, unless each
holder of such claims agrees to an alternative treatment, which may
include participation in an exit asset-based lending facility;

  4. On the Effective Date, the Term Loan Lenders will receive: (i)
82.5% of the applicable reorganized parent entity, (ii) subject to
the terms of the Plan, (a) certain interests in the Litigation
Trust, or (b) any amounts allocated for distribution to the Term
Loan Lenders under a Litigation Settlement, and (iii) to the extent
not previously paid to the Term Loan Lenders in accordance with the
Interim DIP Order, Cash in an amount equal to the approximately
$2.67 million interest payment that was due to the Term Loan
Lenders on Feb. 1, 2018;

  5. On the Effective Date, the Third Lien Noteholders will
receive: (i) the ROC DIP Distribution; (ii) a cash distribution of
$39.3 million from Debtor ROC, provided that such cash distribution
(a) will be reduced by certain fees and expenses incurred by the ad
hoc group of certain holders of the Third Lien Notes and (b) will
be increased by $5.0 million if the Litigation Trust is not
established (the "Third Lien Noteholder Cash Distribution"); (iii)
new warrants to acquire the new common units of the applicable
reorganized parent entity; and (iv) subject to the terms of the
Plan (a) certain interests in the Litigation Trust, or (b) any
amounts allocated for distribution to the Third Lien Noteholders
under a Litigation Settlement;

  6. Certain intercompany claims among Debtors ROC, FGI Holding and
FGI Opco will be settled, released and waived subject to the terms
and conditions of the Plan;

  7. All other claims against the Debtors, including all general
unsecured claims, will either be paid in full in cash in the
ordinary course after the Effective Date or otherwise be
unimpaired; provided that any allowed general unsecured claim
against Debtor ROC shall be assumed by Debtor FGI Opco in
accordance with the Plan; and

  8. Existing equity interests in Debtor ROC would be canceled on
the Effective Date.

On the effective date of the Plan, in connection with the various
restructuring transactions, the Debtors will enter into a $55
million senior secured first in, last out asset based term loan
facility to be provided by certain of the lenders under the Term
DIP Facility (the "New FILO Term Loan Facility").  Together, the
ABL Exit Facility, the New Term Loan Facility, and the New FILO
Term Loan Facility will finance the Debtors' post-chapter 11 cash
and operational needs and support the unimpairment of general
unsecured creditors as set forth in the Plan.

The RSA and Plan also provide that, on the Effective Date, a
litigation trust (the "Litigation Trust") will be established and
will acquire any claims or causes of action held by the Debtors'
estates as of the Effective Date, as well as any claims held by any
of the Term Lenders and Third Lien Noteholders voting to accept the
Plan.  The Litigation Trust will be funded with $5.0 million in
cash in order to investigate and, potentially, prosecute the claims
and causes of action.

As set more specifically in the Plan, the first $5.0 million of
recoveries obtained by the Litigation Trust will be paid to the
Third Lien Noteholders.  Any recoveries after the initial $5.0
million will be distributed 50% to the Term Lenders and 50% to the
Third Lien Noteholders.  Notwithstanding the foregoing, the holders
of Third Lien Notes (on account of the Litigation Trust interests
they would receive under the Plan) shall receive all recovery
amounts from any claims transferred to the Litigation Trust that
(i) are exclusively related to amounts transferred within the
applicable statute of limitations from Debtor ROC to any
transferee, or (ii) belong solely to Debtor. ROC or any of its
stakeholders, in each case subject to the terms, conditions and
limitations of the Plan.

               Projected Recoveries Under the Plan

The table summarizes the classification and estimated recoveries to
holders of allowed claims and interests under the Plan:

                                           Estimated
                                            Allowed     Estimated
  Class  Claims/Interests       Status      Amount      Recovery
  -----  ----------------       ------       ------      --------
  1  Priority Non-Tax Claims  Unimpaired            $0     100%
  2  Other Secured Claims     Unimpaired   $12,500,000     100%
  3  ABL Facility Claims      Unimpaired  $114,500,000     100%
  4  Term Loan Claims        Impaired     $550,475,000      40.3%
  5  3rd Lien Note Claims    Impaired     $226,012,000      44.6%
  6  Gen. Unsecured Claims   Unimpaired   $163,000,000     100%
  7  Intercompany Claims     Unimpaired             $0     100%
  8  Settled Interco Claims  Impaired               --       0%
  9  Interests in ROC        Impaired              N/A       0%
10  Intercompany Interests  Unimpaired            N/A     100%

A copy of the Disclosure Statement Explaining the Terms of the Plan
is available at:

       http://bankrupt.com/misc/Remington_14_DS.pdf

                     About Remington Outdoor

Based in Madison, North Carolina, Remington Outdoor Company, Inc.
-- https://www.remingtonoutdoorcompany.com/ -- manufactures and
markets firearms, ammunition, and related products for commercial,
military, and law enforcement customers worldwide.  The company
operates through two segments, Firearms and Ammunition.

The company is controlled by Cerberus Capital Management.
Remington's affiliated companies are FGI Holding Company, LLC; and
FGI Operating Company, LLC; Remington Arms Company, LLC; Barnes
Bullets, LLC; TMRI, Inc.; RA Brands, L.L.C.; and Remington Arms
Distribution Company, LLC.

As of Oct. 1, 2017, Remington listed $954.3 million in total assets
against $1.306 billion in total liabilities and $351.9 million in
stockholders' deficit.

On March 25, 2018, Remington Outdoor Company, Inc. and 12
affiliated debtors sought Chapter 11 bankruptcy protection (Bankr.
D. Del. Lead Case No. 18-10684) to seek confirmation of a
prepackaged plan of reorganization.

The Debtors continue to operate their businesses as debtors and
debtors in possession pursuant to sections 1107(a) and 1108 of the
Bankruptcy Code. No party has requested the appointment of a
trustee or examiner and no committee has been appointed or
designated in these Chapter 11 Cases.  The Debtors' request for
joint administration of these Chapter 11 Cases for procedural
purposes only is currently pending.

Milbank, Tweed, Hadley & McCloy LLP and Pachulski Stang Ziehl &
Jones LLP are serving as bankruptcy counsel to the Debtors.   Prime
Clerk LLC is the claims and noticing agent.

Counsel to the Ad Hoc Group of Term Loan Lenders are O'Melveny &
Myers, led by Andrew Parlen and Joseph Zujkowksi, and Richards,
Layton & Finger LLP.  Counsel to the ABL Agent and ABL Lenders is
Skadden, Arps, Slate, Meagher & Flom LLP, led by Paul Leake, Shana
Elberg, and Jason Liberi.  Counsel to the Third Lien Notes
Indenture Trustee, is Dorsey &Whitney LLP, led by Adam F.
Jachimowski.  Counsel to the Ad Hoc Group of Third Lien Noteholders
are Willkie Farr & Gallagher LLP, led by Rachel C. Strickland and
Joseph G. Minias; and Young Conaway Stargatt & Taylor, LLP, led by
Edmon Morton.  Counsel to Ankura Trust Company, as the successor
administrative agent under the Term Loan Agreement, are Davis Polk
& Wardell LLP, led by Damian S. Schaible; and Richards, Layton &
Finger LLP, led by Mark Collins.


REMINGTON OUTDOOR: Seeking May Confirmation of Prepack Plan
-----------------------------------------------------------
Remington Outdoor Company, Inc., one of America's oldest gun
makers, sought Chapter 11 protection to seek confirmation of a
prepackaged plan of reorganization that would reduce debt by $620
million return 100 cents on the dollar to general unsecured
creditors.

Founded in 1816, Remington is one of America's oldest and largest
manufacturers of firearms, ammunition and related products for
commercial, military and law enforcement customers throughout the
world.  The Debtors employ approximately 2,700 full-time employees
and operate seven manufacturing facilities located across the
United States. The Debtors' principal headquarters are located in
Madison, North Carolina.

The Company said that it experienced a significant decline in sales
and revenues in the approximately one-year period preceding the
Petition Date.  At the conclusion of 2017, the Debtors had realized
approximately $603.4 million in sales and an adjusted EBITDA of
$33.6 million. In comparison, in 2015 and 2016, the Debtors had
achieved approximately $808.9 million and $865.1 million in sales
and $64 million and $119.8 million in adjusted EBITDA,
respectively.

Remington is presently owned by Cerberus Capital Management, which
plans to shed ownership once the bankruptcy is complete.

Prior to the Petition Date, the Debtors and a majority in principal
amount of each of the Debtors' term loan lenders and secured
noteholders entered into a restructuring support agreement (the
"RSA") which set forth the terms of a comprehensive balance sheet
restructuring of the Debtors to be implemented through a joint
prepackaged chapter 11 plan of reorganization (the "Plan").

The Plan provides for the elimination of approximately $620 million
of the Debtors' prepetition funded debt obligations in exchange for
the reorganized Debtors' new equity and certain other
consideration. In addition, the Plan provides that substantially
all other claims against the Debtors, including all general
unsecured claims, will either be paid in full in the ordinary
course or otherwise be unimpaired.

The Plan thus will enable the Debtors to emerge with a
significantly deleveraged capital structure and to obtain the
liquidity necessary to operate the Debtors' businesses for the
long-term future.

The Debtors commenced solicitation of the Plan prior to the
Petition Date on March 22, 2018 and have filed the Plan and
accompanying disclosure statement concurrently with the
commencement of these Chapter 11 Cases.  Pursuant to the milestones
set forth in the RSA, the Debtors are seeking a joint hearing to
consider approval of the disclosure statement and confirmation of
the Plan on or around May 3, 2018.

                 Restructuring Support Agreement

On Feb. 11, 2018, the Company entered into a restructuring support
agreement ("RSA"), by and among:

    (i) the Company,

   (ii) FGI Operating Company, LLC ("FGI Opco"),

  (iii) the consenting term lenders under the Term Loan Agreement,
dated as of April 19, 2012, by and among FGI Opco, as Borrower, FGI
Holding Company LLC, as Holdings, the guarantors and lenders from
time to time party thereto, and Bank of America, N.A., as Agent,
and

   (iv) the consenting holders of those certain 7.875% Senior
Secured Notes due 2020 pursuant to that Indenture, dated as of
April 19, 2012, between FGI Opco and FGI Finance Inc., as Issuers,
the guarantors named therein, and Wilmington Trust, National
Association, as Trustee and Collateral Agent.

In furtherance of the RSA, the Company commenced solicitation of
votes to obtain acceptances of the Joint Prepackaged Chapter 11
Plan of Remington Outdoor Company, Inc. and its Affiliated Debtors
and Debtors in Possession, dated March 22, 2018.

Because of the broad consensus that was reached under the RSA, and
the support of the Plan, the Debtors are optimistic that the Plan
will be confirmed within 50 days of the Petition Date.

                           DIP Financing

The Debtors have arranged $338 million of DIP financing consisting
of:

  * a $45 million ROC DIP Facility.  The RSA addressed the Debtors'
immediate liquidity needs by allowing the operating subsidiaries to
borrow up to $45 million from Debtor ROC in order to satisfy the
subsidiaries' various obligations, including the claims of other
Debtors' various vendors and suppliers (the "ROC Financing").
Debtor ROC provided the funds for the ROC Financing from its
existing cash on hand.  The primary purpose of the ROC Financing
was to provide a bridge that would allow the Debtors to operate
until the commencement of these chapter 11 cases, as well as
provide additional liquidity postpetition.  As of the Petition
Date, Debtor ROC had advanced the full $45 million available under
the ROC Financing, which amounts will be fully converted and rolled
up into a postpetition DIP facility (the "ROC DIP Facility").

  * a $193 million ABL DIP Facility.  Prior to the Petition Date,
the Debtors and the ABL Facility Lenders also entered into a number
of amendments to the ABL Facility to support the Debtors' ongoing
business operations during the immediate prepetition period.
Furthermore, in connection with the commencement of the Chapter 11
Cases, the Debtors expect to immediately enter into a replacement
superpriority senior secured debtor-in-possession asset-based
revolving credit facility (the "ABL DIP Facility"), the proceeds of
which will be used to pay in full all outstanding obligations
under- the ABL Facility.  In this regard, the ABL Facility Lenders
have each executed a commitment letter by which each ABL Facility
Lender agrees to participate in the ABL DIP Facility, as well as an
exit asset-based lending facility in the aggregate principal amount
of $193 million (the "ABL Exit Facility").

  * a $100 million Term DIP Facility.  The RSA also contemplates
that, upon the commencement of these chapter 11 cases, a subset of
the Term Lenders and the Third Lien Noteholders would provide up to
an additional $100 million in postpetition financing to the Debtors
in order to fund the administration of these chapter 11 cases and
other working capital needs (the "Term DIP Facility").

                            Milestones

The RSA provides certain milestones that the Debtors must satisfy
in connection with the restructuring:

   * Commence solicitation of the Plan by March 22, 2018;

   * Commence the chapter 11 cases by March 25, 2018;

   * File the Plan, the Disclosure Statement, and the motion
to approve the Disclosure Statement by March 26, 2018;

   * Entry of the interim DIP order within 3 days of the Petition
Date;

   * Entry of the final DIP order within 35 days of the Petition
Date;

   * Entry of the Confirmation Order within 50 days of the Petition
Date; and

   * Occurrence of the Effective Date within 15 days after entry of
the Confirmation Order.

A copy of the affidavit in support of the first day motions is
available at:

      http://bankrupt.com/misc/Remington_7_1st_Day_Affidavit.pdf

                           *    *    *

Tom Hals and Jessica DiNapoli, writing for Reuters, report that
Cerberus Capital Management LP, the private equity firm that
controls Remington, will lose ownership in the bankruptcy.
Remington's creditors, which sources told Reuters include Franklin
Templeton Investments and JPMorgan Asset Management, will exchange
their debt holdings for Remington equity.

Reuters recounts that the creditors inked the debt-cutting deal
prior to the Parkland shooting, and it is unclear if any have
exited.  The restructuring support agreement allows creditors to
sell their holdings, but the buyer is bound by the deal.

According to the Reuters report, one investor told IFR, a Thomson
Reuters news provider, that his firm had contemplated buying the
Remington loans that will be exchanged into equity, which were
offered at as low as 25 cents on the dollar.  "We bowed out because
we were uncomfortable," he said.

After a Remington Bushmaster rifle was used in the Sandy Hook
elementary school shooting in Connecticut in 2012 that killed 20
children and six adults, Cerberus tried unsuccessfully to sell
Remington, then known as Freedom Group.  Katie-Mesner Hage, an
attorney representing Sandy Hook families in a lawsuit against
Remington, said in a prepared statement that she did not expect the
gunmaker's bankruptcy would affect their case, Reuters relates

                     About Remington Outdoor

Based in Madison, North Carolina, Remington Outdoor Company, Inc.
-- https://www.remingtonoutdoorcompany.com/ -- manufactures and
markets firearms, ammunition, and related products for commercial,
military, and law enforcement customers worldwide.  The company
operates through two segments, Firearms and Ammunition.

The company is controlled by Cerberus Capital Management.
Remington's affiliated companies are FGI Holding Company, LLC; and
FGI Operating Company, LLC; Remington Arms Company, LLC; Barnes
Bullets, LLC; TMRI, Inc.; RA Brands, L.L.C.; and Remington Arms
Distribution Company, LLC.

As of Oct. 1, 2017, Remington listed $954.3 million in total assets
against $1.306 billion in total liabilities and $351.9 million in
stockholders' deficit.

On March 25, 2018, Remington Outdoor Company, Inc. and 12
affiliated debtors sought Chapter 11 bankruptcy protection (Bankr.
D. Del. Lead Case No. 18-10684) to seek confirmation of a
prepackaged plan of reorganization.

The Debtors continue to operate their businesses as debtors and
debtors in possession pursuant to sections 1107(a) and 1108 of the
Bankruptcy Code. No party has requested the appointment of a
trustee or examiner and no committee has been appointed or
designated in these Chapter 11 Cases.  The Debtors' request for
joint administration of these Chapter 11 Cases for procedural
purposes only is currently pending.

Milbank, Tweed, Hadley & McCloy LLP and Pachulski Stang Ziehl &
Jones LLP are serving as bankruptcy counsel to the Debtors.   Prime
Clerk LLC is the claims and noticing agent.

Counsel to the Ad Hoc Group of Term Loan Lenders are O'Melveny &
Myers, led by Andrew Parlen and Joseph Zujkowksi, and Richards,
Layton & Finger LLP.  Counsel to the ABL Agent and ABL Lenders is
Skadden, Arps, Slate, Meagher & Flom LLP, led by Paul Leake, Shana
Elberg, and Jason Liberi.  Counsel to the Third Lien Notes
Indenture Trustee, is Dorsey & Whitney LLP, led by Adam F.
Jachimowski.  Counsel to the Ad Hoc Group of Third Lien Noteholders
are Willkie Farr & Gallagher LLP, led by Rachel C. Strickland and
Joseph G. Minias; and Young Conaway Stargatt &Taylor, LLP, led by
Edmon Morton.  Counsel to Ankura Trust Company, as the successor
administrative agent under the Term Loan Agreement, are Davis Polk
& Wardell LLP, led by Damian S. Schaible; and Richards, Layton &
Finger LLP, led by Mark Collins.


REMINGTON OUTDOOR: To Pay Undisputed Claims in Ordinary Course
--------------------------------------------------------------
Remington Outdoor Company, Inc., and its affiliated debtors filed a
motion asking the Bankruptcy Court for approval to pay, in their
sole discretion, the liquidated, noncontingent, and undisputed
prepetition claims of third-party creditors who will be treated as
unimpaired for purposes of their Prepackaged Plan, including trade
vendors, suppliers, common carriers, and service providers, as they
come due in the ordinary course of business.

In the ordinary course of their business, the Debtors incur
numerous obligations to various creditors that provide the Debtors
with a variety of resources and services that are necessary for the
continued operation of the Debtors' firearms, ammunition and
accessories business. These creditors, who will be treated as
unimpaired for purposes of the Plan, include, without limitation,
trade vendors, suppliers, common carriers, and service providers.

The Debtors believe that a significant portion of the unimpaired
claims outstanding as of the Petition Date are, and that
substantially all of the Payable Claims constitute, General
Unsecured Claims.

The Debtors estimate that, as of the Petition Date, the aggregate
prepetition claims owed to the Prepetition Creditors total
approximately $55 million, of which the Debtors estimate that
approximately $48 million will come due during the first 30 days of
theChapter 11 Cases.  The Debtors believe that authorization to pay
the Payable Claims is necessary to minimize disruption to the
Debtors' operations and to ensure uninterrupted operations and to
allow for a seamless transition through these Chapter 11 Cases, for
the benefit of all parties in interest. Moreover, because of the
broad consensus that was reached under the RSA and the support for
the, Plan, the Debtors are optimistic that the Plan will be
confirmed within approximately fifty days of the Petition Date.

Because the Payable Claims are unimpaired under the Plan, the
relief requested herein would merely expedite the treatment and
distribution to the Prepetition Creditors that they would otherwise
be entitled to receive upon consummation of the Plan.  Given the
strong likelihood that holders of the Payable Claims will be paid
in full anyway, the mere timing difference is, in the Debtors'
business judgment, warranted in order to avoid the risk of
deteriorating relationships with suppliers, vendors and others.

The Debtors ask the Court for authority to pay the Payable Claims
on the condition that, by accepting payment, the Prepetition
Creditor agrees to (i) maintain or reinstate trade terms during the
pendency of these Chapter 11 Cases that are at least as favorable
as those existing on the Petition Date; or (ii) maintain such other
terms satisfactory to the Debtors in their business judgment.

Consistent with the RSA and the proposed Plan, all Payable Claims
of the Debtors shall be paid by FGI Operating Company, LLC during
the course of the Chapter 11 Cases; provided, however, that if the
Plan is not confirmed or consummated, OpCo reserves its right to
assert a postpetition administrative expense intercompany claim
against Remington Outdoor Company, Inc. for any Payable Claims paid
by OpCo for which ROC is liable.

                     About Remington Outdoor

Based in Madison, North Carolina, Remington Outdoor Company, Inc.
-- https://www.remingtonoutdoorcompany.com/ -- manufactures and
markets firearms, ammunition, and related products for commercial,
military, and law enforcement customers worldwide.  The company
operates through two segments, Firearms and Ammunition.

The company is controlled by Cerberus Capital Management.
Remington's affiliated companies are FGI Holding Company, LLC; and
FGI Operating Company, LLC; Remington Arms Company, LLC; Barnes
Bullets, LLC; TMRI, Inc.; RA Brands, L.L.C.; and Remington Arms
Distribution Company, LLC.

As of Oct. 1, 2017, Remington listed $954.3 million in total assets
against $1.306 billion in total liabilities and $351.9 million in
stockholders' deficit.

On March 25, 2018, Remington Outdoor Company, Inc. and 12
affiliated debtors sought Chapter 11 bankruptcy protection (Bankr.
D. Del. Lead Case No. 18-10684) to seek confirmation of a
prepackaged plan of reorganization.

The Debtors continue to operate their businesses as debtors and
debtors in possession pursuant to sections 1107(a) and 1108 of the
Bankruptcy Code. No party has requested the appointment of a
trustee or examiner and no committee has been appointed or
designated in these Chapter 11 Cases.  The Debtors' request for
joint administration of these Chapter 11 Cases for procedural
purposes only is currently pending.

Milbank, Tweed, Hadley & McCloy LLP and Pachulski Stang Ziehl &
Jones LLP are serving as bankruptcy counsel to the Debtors.   Prime
Clerk LLC is the claims and noticing agent.

Counsel to the Ad Hoc Group of Term Loan Lenders are O'Melveny &
Myers, led by Andrew Parlen and Joseph Zujkowksi, and Richards,
Layton & Finger LLP.  Counsel to the ABL Agent and ABL Lenders is
Skadden, Arps, Slate, Meagher & Flom LLP, led by Paul Leake, Shana
Elberg, and Jason Liberi.  Counsel to the Third Lien Notes
Indenture Trustee, is Dorsey &Whitney LLP, led by Adam F.
Jachimowski.  Counsel to the Ad Hoc Group of Third Lien Noteholders
are Willkie Farr & Gallagher LLP, led by Rachel C. Strickland and
Joseph G. Minias; and Young Conaway Stargatt &Taylor, LLP, led by
Edmon Morton.  Counsel to Ankura Trust Company, as the successor
administrative agent under the Term Loan Agreement, are Davis Polk
& Wardell LLP, led by Damian S. Schaible; and Richards, Layton &
Finger LLP, led by Mark Collins.


RESOLUTE ENERGY: Further Amends Credit Pact with Bank of Montreal
-----------------------------------------------------------------
Resolute Energy Corporation and certain of its subsidiaries, as
guarantors, has entered into a third amendment to the Third Amended
and Restated Credit Agreement, amending that certain Third Amended
and Restated Credit Agreement dated as of Feb. 17, 2017 with a
syndicate of banks led by Bank of Montreal, as administrative
agent, Capital One, National Association, as syndication agent, and
Barclays Bank PLC, ING Capital LLC and SunTrust Bank, as
co-documentation agents.  The Third Amendment, among other things:

   * amended the definition of Applicable Margin;

   * amended the definition of EBITDA to include certain costs
     incurred by the Company in connection with activist investor
     campaigns and provide for certain amendments to the
     calculation of EBITDA;

   * amended the covenant governing the ratio of funded debt to
     EBITDA; and

   * provided that the borrowing base shall automatically be
     reduced by 25% of all unsecured indebtedness of the Company
     in excess of $600 million.

A full-text copy of the Third Amendment Credit Agreement is
available for free at https://is.gd/9sGXY3

                   About Resolute Energy

Based in Denver, Colorado, Resolute Energy Corp. (NYSE:REN) --
http://www.resoluteenergy.com/-- is an independent oil and gas
company focused on the acquisition and development of
unconventional oil and gas properties in the Delaware Basin portion
of the Permian Basin of west Texas.

Resolute incurred a net loss available to common shareholders of
$7.70 million in 2017 following a net loss available to common
shareholders of $161.7 million in 2016.  As of Dec. 31, 2017,
Resolute Energy had $641.9 million in total assets, $716.3 million
in total liabilities and a total stockholders' deficit of $74.40
million.


RESTORATION ROBOTICS: Grant Thornton LLP Raises Going Concern Doubt
-------------------------------------------------------------------
Restoration Robotics, Inc., filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K, disclosing a
net loss of $17.84 million on $21.30 million of revenue for the
fiscal year ended December 31, 2017, compared to a net loss of
$21.85 million on $15.60 million of revenue for the year ended in
2016.

Grant Thornton LLP states that the Company suffered recurring
losses from operations, negative cash flows since inception and has
a net stockholder's deficit.  These conditions, along with other
matters raise substantial doubt about its ability to continue as a
going concern.

The Company's balance sheet at December 31, 2017, showed total
assets of $32.97 million, total liabilities of $19.78 million, and
a total stockholders' equity of $13.19 million.

A copy of the Form 10-K is available at:
                              
                       https://is.gd/JXYNCd

                  About Restoration Robotics, Inc.

Restoration Robotics, Inc., is a medical technology company
developing and commercializing a robotic device, the ARTAS System,
that assists physicians in performing many of the repetitive tasks
that are a part of a follicular unit extraction surgery, or FUE, a
type of hair restoration procedure.  The Company believes the ARTAS
System is the first and only physician-assisted robotic system that
can identify and dissect hair follicular units directly from the
scalp and create recipient implant sites.  The ARTAS System
includes the ARTAS Hair Studio application, an interactive
three-dimensional patient consultation tool that enables a
physician to create a simulated hair transplant model for use in
patient consultations.  As of December 31, 2017, the Company had
sold 94 ARTAS Systems in the U.S. and 159 internationally.  As of
December 31, 2017, the ARTAS System and ARTAS Hair Studio
application are protected by over 81 patents in the U.S. and over
110 international patents.


ROCKET SOFTWARE: Moody's Affirms B2 CFR After Acquisition Notice
----------------------------------------------------------------
Moody's Investors Service affirmed Rocket Software, Inc.'s ratings,
including the B2 Corporate Family Rating, the B1 rating on its
upsized first lien debt facilities and the Caa1 rating on its
second lien term loan. The company is using proceeds from an
incremental first lien term loan to finance the acquisition of
certain mainframe software product lines. The acquired product
lines are expected to generate solid cash flow and despite the
increase in debt, the transactions are not expected to meaningfully
impact leverage. The ratings outlook is stable.

RATINGS RATIONALE

Rocket Software, Inc.'s B2 Corporate Family Rating ("CFR") reflects
high financial leverage of about 5x (Moody's adjusted and pro forma
for recent and planned acquisitions). The company has limited
organic growth prospects and looks to strategic acquisitions for
growth and improved market position. Rocket has demonstrated a
willingness to aggressively use debt to fund equity distributions
and acquisitions. The company competes with much larger players yet
has built a strong niche position providing infrastructure software
and tools for mainframe and distributed computing markets. The
ratings are supported by Rocket's strong EBITDA margins
(approaching 50%), strong levels of free cash flow ("FCF"),
long-standing supply relationship with a major OEM supplier, and
relatively high proportion of recurring revenues.

The rating could face upwards pressure if the company grows
organically and demonstrates a commitment to conservative financial
policies, including sustaining leverage below 4.5x. The ratings
could face downward pressure if leverage were to exceed 6.5x or FCF
to debt were to fall below 5% on other than a temporary basis.
Moreover, the ratings could be downgraded if Rocket were to lose a
critical business partner or face a significant deterioration in
business prospects.

Liquidity is good based on estimated cash at closing of $13
million, an undrawn $35 million revolver and free cash flow of
around $100 million. Free cash flow is expected to be used for
additional acquisitions, repayment of seller debt and secured debt.
The company has approximately $90 million of seller debt payable in
2018.

The following ratings were affected:

Affirmations:

Issuer: Rocket Software, Inc.

-- Corporate Family Rating, Affirmed B2

-- Probability of Default Rating, Affirmed B2-PD

-- Senior Secured 1st Lien Bank Credit Facility, Affirmed B1 LGD3

-- Senior Secured 2nd Lien Bank Credit Facility, Affirmed Caa1 to

    LGD6 from LGD5

-- Outlook, Remains Stable

The principal methodology used in these ratings was Software
Industry published in December 2015.

Rocket is a provider of IT management software tools. The company
had about $439 million of FY 2017 revenues pro forma for recent and
pending acquisitions. The company is owned by management and
private equity firm Court Square Capital Partners.



ROOT9B TECHNOLOGIES: Ithan Creek Ceases as Shareholder
------------------------------------------------------
In a Schedule 13D/A filed with the Securities and Exchange
Commission, Ithan Creek Master Investors (Cayman) L.P. disclosed
that as of March 12, 2018, it no longer beneficially owns shares of
common stock of root9B Technologies, Inc.  A full-text copy of the
regulatory filing is available at https://is.gd/tX5mCn

                         About Root9B

root9B Holdings (OTCQB: RTNB) -- http://www.root9bholdings.com/--
is a provider of cybersecurity and regulatory risk mitigation
services.  Through its wholly owned subsidiaries root9B and IPSA
International, the Company delivers
results that improve productivity, mitigate risk and maximize
profits.  Its clients range in size from Fortune 100 companies to
mid-sized and owner-managed businesses across a broad range of
industries including local, state and government agencies.

Root9B Technologies, Inc., changed its name to root9B Holdings,
Inc. effective Dec. 5, 2016, and relocated its corporate
headquarters from Charlotte, NC to the current headquarters of
root9B, its wholly owned cybersecurity subsidiary, in Colorado
Springs, CO.

Root9B reported a net loss of $30.48 million in 2016 and a net loss
of $8.33 million in 2015.  As of March 31, 2017, Root9B had $16.84
million in total assets, $15.80 million in total liabilities and
$1.03 million in total stockholders' equity.

During the three months ended March 31, 2017, the Company continues
to incur significant labor costs, software research and
development, and advertising expenses as it continues to invest in
and build out CS resources and expertise as it positions this
segment for future growth.  The Company said it has not been able
to secure enough Cyber Solutions contracts to support its
continuing operations, and it anticipates requiring additional
capital to grow its Cyber Solutions business segment, fund
operating expenses, and make principal and interest payments on our
promissory note obligations.

"There can be no assurance that we will be able to obtain such
financing, or if obtained, on favorable terms.  In the event that
we are unable to raise additional funds through equity or debt
financing, we may be required to delay, reduce or severely curtail
our operations or the implementation of our business strategies or
otherwise impede our on-going business efforts, which could have a
material adverse effect on our business, operating results,
financial condition and long-term prospects.  The accompanying
financial statements have been prepared assuming that we will
continue as a going concern for at least the next 12 months
following the issuance of our financial statements; however, the
above conditions raise substantial doubt about our ability to
continue as a going concern," said the Company in its quarterly
report for the period ended March 31, 2017.

Cherry Bekaert LLP, in Charlotte, North Carolina, issued a "going
concern" qualification in its report on the consolidated financial
statements for the year ended Dec. 31, 2016, stating that the
Company has suffered recurring losses from operations and has
negative operating cash flows and will require additional financing
to fund the continued operations.


SAEXPLORATION HOLDINGS: DuPont Has 10.87% Stake as of March 19
--------------------------------------------------------------
DuPont Capital Management Corp., an investment adviser in
accordance with 240.13d-1(b)(1)(ii)(E), disclosed in a Schedule 13G
filed with the Securities and Exchange Commission that as of March
19, 2018, it beneficially owns 1,620,267 shares of common stock of
SAExploration Holdings Inc., constituting 10.87% of the shares
outstanding.  A full-text copy of the regulatory filing is
available for free at https://is.gd/s4q3fp

                  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 Corporation
of $40.75 million on $127.02 million of revenue from services for
the year ended Dec. 31, 2017, compared to a net loss attributable
to the Corporation of $25.03 million on $205.56 million of revenue
from services for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, SAExploration had $141.93 million in total
assets, $142.12 million in total liabilities and a total
stockholders' deficit of $189,000.

                          *     *     *

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.


SAEXPLORATION HOLDINGS: Will Pay Dividends on Preferred Stock
-------------------------------------------------------------
SAExploration Holdings, Inc.'s Board of Directors declared on March
13, 2018 its intention to pay on April 1, 2018, to record holders
on March 15, 2018 of its 8% Cumulative Perpetual Series A Preferred
Stock, par value $0.0001, in-kind dividends of 0.01378 of a share
of Series A Preferred Stock for every one outstanding share of
Series A Preferred Stock.  At this time it is anticipated that a
total of 456 shares of Series A Preferred Stock will be issued,
which includes one share for any fractional share owned by each
holder of Series A Preferred Stock on the record date.

In addition, in accordance with the terms of the Certificate of
Designation for the Series A Preferred Stock, SAE expects that, for
the dividend period starting April 1, 2018 and ending June 30,
2018, it will be obligated to pay in-kind any dividends declared by
the Board of Directors on the Series A Preferred Stock.  As a
result, any dividends that are declared and are to be paid on July
1, 2018 will be newly issued shares of Series A Preferred Stock. At
this time it is anticipated that a total of 663 shares of Series A
Preferred Stock, which includes one share for any fractional share
owned by each holder on the record date for such payment, will be
issued in payment of any dividend payable on that date.

The declaration and payment of any dividends on the Series A
Preferred Stock are subject to the terms of the Certificate of
Designation for the Series A Preferred Stock and applicable
Delaware law.  

                  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 Corporation
of $40.75 million on $127.02 million of revenue from services for
the year ended Dec. 31, 2017, compared to a net loss attributable
to the Corporation of $25.03 million on $205.56 million of revenue
from services for the year ended Dec. 31, 2016.  As of Dec. 31,
2017, SAExploration had $141.93 million in total assets, $142.12
million in total liabilities and a total stockholders' deficit of
$189,000.

                          *     *     *

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.


SEADRILL LTD: Fee Examiner Hires Haynes and Boone as Counsel
------------------------------------------------------------
Charles A. Beckham, Jr., the fee examiner of Seadrill Limited and
its debtor-affiliates, seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to retain Haynes and Boone
LLP as his counsel.

Services Haynes and Boone will provide are:

     a. monitor, review and where appropriate, object to all Fee
Applications filed by Retained Professionals and any other entity
designated by the Court;

     b. establish measures to help the Court ensure that
compensation and expenses paid by the estates are reasonable,
actual, and necessary under the Bankruptcy Code and, specifically,
(i) 11 U.S.C. Secs. 328, 329, 330, and 331 as applicable; (ii)
Bankruptcy Rule 2016; (iii) Local Rule 2016-1; (iv) the U.S.
Trustee Guidelines; and (v) any Order entered by this Court
governing or affecting professional fees and, in that regard, any
Order entered by this Court governing the procedures for interim
monthly compensation and the reimbursement of expenses of
professionals, including the Interim Compensation Order;

     c. review and assess the Fee Applications, including all
monthly statements, interim and final professional fee
applications, whenever filed, submitted by Retained Professionals
since the inception of the Chapter 11 Cases and until otherwise
ordered by the Court;  

     d. communicate concerns regarding the Fee Applications to an
Applicant to which the fee application pertains, and as
appropriate, consulting with each Applicant concerning such interim
or final Fee Application;

     e. require that Retained Professionals provide budgets,
staffing plans, or other information to the Fee Examiner;

     f. establish procedures for the resolution of disputes with
Retained Professionals concerning the Fee Applications;

     g. establish procedures, including the use of specific
electronic data formats, forms, and billing codes, to facilitate
preparation and review of the Fee Applications;

     h. negotiate with Retained Professionals regarding any
objections to interim and final Fee Applications, and consensually
resolving such objections where appropriate, all subject to Court
approval;

     i. present reports, within 45 days after an Applicant files an
interim or final Fee Application, to the Applicant with respect to
the Fee Examiner's review of the interim and final Fee Applications
before filing
an objection to any application for compensation;

     j. file a report on the Court's docket at least seven (7) days
before a hearing regarding any interim and final Fee Applications;

     k. appear and be heard on any matter before the Court
concerning matters set forth in the Fee Examiner Order and any
other order involving professional fees;

     l. serve, file, and litigate, if necessary, objections to the
allowance or payment of fees or reimbursement of expenses in a Fee
Application;

     m. serve objections to monthly fee statements, in whole or in
part, precluding the payment of the amount questioned as provided
in any Interim Compensation Order;

     n. take, defend, or appear in any appeal regarding the Fee
Applications;

     o. conduct discovery, including filing and litigating
discovery motions or objections concerning professional fee matters
as set forth in the Fee Examiner Order;

     p. retain, subject to Court approval, other professionals and
consultants to represent or assist the Fee Examiner in connection
with any of the foregoing; and

     q. provide such other services as the Fee Examiner may
request.

Haynes and Boone's hourly rates are:

     Henry Flores         Partner      $825
     Kelli S. Norfleet    Associate    $620
     Arsalan Muhammad     Associate    $610
     Kelsey Zottnick      Associate    $425
     Martha Wyrick        Associate    $420
     Andrew Gillespie     Associate    $360
     Kenneth Rusinko      Paralegal    $345

Ian T. Peck, a partner at the firm, attests that his firm does not
hold or represent an interest adverse to the estate, and is a
"disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

         Ian T. Peck, Esq.
         Haynes and Boone LLP
         2323 Victory Avenue, Suite 700
         Dallas, TX 75219
         Tel: 214-651-5155
         Fax: 817-348-2350
         E-mail: ian.peck@haynesboone.com

                      About Seadrill Ltd

Seadrill Limited is a deepwater drilling contractor providing
drilling services to the oil and gas industry.  It is incorporated
in Bermuda and managed from London.  Seadrill and its affiliates
own or lease 51 drilling rigs, which represents more than 6% of the
world fleet.

As of Sept. 12, 2017, Seadrill employed 3,760 highly-skilled
individuals across 22 countries and five continents to operate
their drilling rigs and perform various other corporate functions.

As of June 30, 2017, Seadrill had $20.71 billion in total assets,
$10.77 billion in total liabilities and $9.94 billion in total
equity.

Seadrill reported a net loss of US$155 million on US$3.17 billion
of total operating revenues for the year ended Dec. 31, 2016,
following a net loss of US$635 million on US$4.33 billion of total
operating revenues for the year ended in 2015.

After reaching terms of a reorganization plan that would
restructure $8 billion of funded debt, Seadrill Limited and 85
affiliated debtors each filed a voluntary petition for relief under
Chapter 11 of the United States Bankruptcy Code (Bankr. S.D. Tex.
Lead Case No. 17-60079) on Sept. 12, 2017.

Together with the chapter 11 proceedings, Seadrill, North Atlantic
Drilling Limited ("NADL") and Sevan Drilling Limited ("Sevan")
commenced liquidation proceedings in Bermuda to appoint joint
provisional liquidators and facilitate recognition and
implementation of the transactions contemplated by the RSA and
Investment Agreement, and Simon Edel, Alan Bloom and Roy Bailey of
Ernst & Young are to act as the joint and several provisional
liquidators.

In the Chapter 11 cases, the Company has engaged Kirkland & Ellis
LLP as legal counsel, Houlihan Lokey, Inc. as financial advisor,
and Alvarez & Marsal as restructuring advisor.  Slaughter and May
has been engaged as corporate counsel, and Morgan Stanley served as
co-financial advisor during the negotiation of the restructuring
agreement.  Advokatfirmaet Thommessen AS is serving as Norwegian
counsel.  Conyers Dill & Pearman is serving as Bermuda counsel.
Prime Clerk serves as claims agent.

The United States Trustee for Region 7 formed an official committee
of unsecured creditors with seven members: (i) Computershare Trust
Company, N.A.; (ii) Daewoo Shipbuilding & Marine Engineering Co.,
Ltd.; (iii) Deutsche Bank Trust Company Americas; (iv) Louisiana
Machinery Co., LLC; (v) Nordic Trustee AS; (vi) Pentagon Freight
Services, Inc.; and (vii) Samsung Heavy Industries Co., Ltd.

Kramer Levin Naftalis & Frankel LLP is serving as lead counsel to
the Committee.  Cole Schotz P.C. is local and conflicts counsel to
the Committee.  Zuill & Co (in exclusive association with Harney
Westwood & Riegels) is serving as Bermuda counsel.  London-based
Quinn Emanuel Urquhart & Sullivan, UK LLP, is serving as English
counsel.  Parella Weinberg Partners LLP is the investment banker to
the Committee.  FTI Consulting Inc. is the financial advisor.


SEARS HOLDINGS: Deregisters Unsold Securities Under 2006 Plan
-------------------------------------------------------------
Sears Holdings Corporation and the Sears Holdings Corporation 2006
Stock Plan filed a registration statement on Form S-8 with the
Securities and Exchange Commission on Sept. 15, 2011 covering
350,000 shares of Common Stock, par value $0.01 per share, of the
Company to be issued under the Plan.

The Plan expired in accordance with its terms.  Accordingly, no
further offers or sales of the Company's Common Stock are being
made through the Plan.  In accordance with an undertaking made by
the Company in the Registration Statement to remove by means of a
post-effective amendment any securities that remain unsold at the
termination of the offering,

Sears Holdings on March 21, 2018, a post-effective amendment to the
Registration Statement to remove from registration the Common Stock
not sold pursuant to the Registration Statement.

A full-text copy of the Form S-8 is available for free at:

                     https://is.gd/Z0U4oa

                     About Sears Holdings

Based in Hoffman Estates, Illinois, Sears Holdings Corporation
(NASDAQ: SHLD) -- http://www.searsholdings.com/-- is an integrated
retailer focused on seamlessly connecting the digital and physical
shopping experiences to serve its members.  Sears Holdings is home
to Shop Your Way, a social shopping platform offering members
rewards for shopping at Sears and Kmart, as well as with other
retail partners across categories important to them.  The Company
operates through its subsidiaries, including Sears, Roebuck and Co.
and Kmart Corporation, with full-line and specialty retail stores
across the United States.

Sears Holdings reported a net loss of $2.22 billion in 2016, a net
loss of $1.12 billion in 2015 and a net loss of $1.81 billion in
2014.  As of Oct. 28, 2017, Sears Holdings had $8.19 billion in
total assets, $12.20 billion in total liabilities and a total
deficit of $4 billion.

                          *     *     *

In January 2018, Fitch Ratings downgraded the Long-Term Issuer
Default Ratings (IDRs) on Sears Holdings Corporation, Sears Roebuck
Acceptance Corp. (SRAC) and Kmart Corporation to 'C' from 'CC'
following the company's announcement that it has commenced an
exchange of various tranches of debt held at these entities.  Fitch
also downgraded the second-lien secured notes of Holdings to
'CC'/'RR3' from 'CCC+'/'RR1'.

In January 2018, that S&P Global Ratings lowered its corporate
credit rating on Sears Holdings Corp. to 'CC' from 'CCC-'.  The
downgrade follows Sears' announced offer to exchange some of its
notes (8% senior unsecured notes due 2019 and the 6.625% senior
secured notes due 2018) and amend the terms of its credit agreement
for its second-lien term loan.  S&P said, "We would treat the
proposed transactions, if completed, as tantamount to a default.
We base this on our view that the PIK option and maturity extension
differs from the original promise on the debt issues and represents
a distressed exchange under our criteria."

In January 2018, Moody's Investors Service downgraded Sears
Holdings Corp.'s Corporate Family Rating to 'Ca' from 'Caa3'.
Sears' Ca rating reflects the company's announced pursuit of debt
exchanges to extend maturities and its sizable operating losses -
Domestic Adjusted EBITDA (as defined by Sears) was an estimated
loss of approximately $625 million for the LTM period ending Oct.
28, 2017.


SEVEN CLOUDS: Will Raise $40M in Private Placement Financing
------------------------------------------------------------
Seven Stars Cloud Group, Inc., has entered into a purchase
agreement with GT Dollar Pte. LTD., a Singaporean-based global
virtual credit clearing system operator connecting over 2 million
businesses worldwide, for US$40,000,000, in exchange for SSC common
stock and two Convertible Promissory Notes.  The Purchase Agreement
and Promissory Notes contain both customary and special
representations, warranties and covenants.

Pursuant to the terms of the Purchase Agreement and Convertible
Promissory Notes, the Company, in a private placement transaction,
has agreed to the following:

   (a) GTD will receive 13,773,010 shares of SSC Common Stock for
       a purchase price of US$25,066,878, or $1.82 per share.
       GTD has agreed to fund the US$25,066,878 on or before
       March 31, 2018.

   (b) The Company will issue to GTD two Promissory Notes -- one
       for US$10,000,000 and one for US$4,933,121, bringing
       Purchaser's total investment into the Company to
       US$40,000,000.  Upon satisfaction of certain conversion
       conditions, including but not limited to, obtaining
       approvals of the Company's stockholders and filing an
       Information Statement pursuant to Section 14(c) of the
       Securities Exchange Act of 1934, all of the principal and
       accrued but unpaid interest will be automatically converted
       into shares of SSC Common Stock at a conversion rate of
       $1.82 per share.  GTD has agreed to fund (i) US$4,933,121
       on or before March 31, 2018 in exchange for a
       Promissory Note from SSC and (ii) US$10,000,000 on or
       before April 30, 2018, in exchange for a separate
       Promissory Note.

The Notes will bear interest at the rate of 0.56% per annum and
mature Dec. 31, 2019.  In the event of default, the Notes will
become immediately due and payable.  Until receipt of necessary
shareholder approvals for the transactions contemplated by these
agreements, the Notes note may not be converted, to the extent that
such conversion would result in GTD and its affiliates beneficially
owning more than 19.9% of the Company's outstanding shares of
Common Stock. Once the necessary shareholder approval is received,
the unpaid principal and interest on the Notes will automatically
convert into shares of Common Stock at a conversion rate of $1.82.

SSC intends to use the proceeds to support growth, strategic
acquisitions, executive management hires, US headquarters costs,
infrastructure costs and for general working capital purposes.  In
addition, SSC and GTD intend to enter into a partnership that will
enhance SSC's ability to market its digital financial products by
leveraging GTD's vast financial products sales network in Asia.
Details of the partnership to be announced at a later date.

The securities being sold in this private placement have not been
registered under the Securities Act of 1933, as amended, or state
securities laws and may not be offered or sold in the United States
absent registration with the Securities and Exchange Commission or
an applicable exemption from such registration requirements.

                     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.


SHANDELEE LAKE: Hires Bronson Law Offices as Bankruptcy Counsel
---------------------------------------------------------------
Shandelee Lake, LLC, seeks authority from the U.S. Bankruptcy Court
for the Southern District of New York, to employ the Bronson Law
Offices, P.C., as bankruptcy counsel.

Services to be rendered by Bronson Law are:

     (i) assist in the administration of its Chapter 11 proceeding;


    (ii) prepare operating reports;

   (iii) set a bar date, review claims and resolve claims which
should be disallowed;  

    (iv) assist in reorganizing and confirming a Chapter 11 plan;
and/or

     (v) sell the Property.

Fees Bronson Law will charge are:

    H. Bruce Bronson                    $300.00 per hour
    Paralegal or legal assistant time   $120.00 per hour

H. Bruce Bronson, owner of the firm Bronson Law Offices, P.C.,
attests that his firm is a "disinterested person", as that term is
defined in 11 U.S.C. Sec. 101(14) of the Bankruptcy Code.

The firm can be reached through:

     H. Bruce Bronson, Esq.  
     BRONSON LAW OFFICES, P.C.  
     480 Mamaroneck Ave.  
     Harrison, NY 10528  
     Phone: 914-269-2530
     E-mail: ecf@bronsonlaw.net

                      About Shandelee Lake

Shandelee Lake, LLC, is a single asset real estate company which
owns a property located at 31 Shandelee Lake Road, Livingston
Manor, NY 12758 that was previously operated as an event location
for weddings and other functions and has 11 rooms for guests.

Shandelee Lake, LLC, filed a Chapter 11 petition (Bankr. S.D.N.Y.
Case No. 18-10265) on Feb. 1, 2018, estimating under $1 million in
both assets and liabilities.  H. Bruce Bronson, Esq., at Bronson
Law Offices, P.C., is the Debtor's counsel.


SHARINN & LIPSHIE: Taps Berger, Fischoff & Shumer as Counsel
------------------------------------------------------------
Sharinn & Lipshie, P.C., seeks authority from the U.S. Bankruptcy
Court for the Eastern District of New York to employ Berger,
Fischoff & Shumer, LLP, as counsel.

Fees the attorneys will charge are:

     Gary C. Fischoff, Partner        $525
     Heath S. Berger, Partner         $425
     Brian P. Schechter, Associate    $385
     Dawn Traina, Paralegal           $185
     Angelique Filardi, Paralegal     $185

Heath Berger, a member of Berger, Fischoff & Shumer, attests that
BF&S is a "disinterested person" as that term is defined in Section
l0l(14) of the Bankruptcy Code, as modified by Section 1107(b).

The counsel can be reached through:

         Heath S. Berger, Esq.
         BERGER, FISCHOFF & SHUMER, LLP
         6901 Jericho Turnpike, Suite 230
         Syosset, NY 11791
         Phone: (516) 747-1136
         E-mail: hberger@bfslawfirm.com

                    About Sharinn & Lipshie

Sharinn & Lipshie P.C. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 18-70853) on Feb. 8,
2018.  In the petition signed by Harvey Sharinn, president, the
Debtor estimated assets of less than $500,000 and liabilities of
less than $1 million.  Judge Robert E. Grossman presides over the
case.  Berger, Fischoff & Shumer, LLP, is the Debtor's bankruptcy
counsel.


SOBEYS INC: DBRS Alters Trend to Stable & Confirms BB(high)
-----------------------------------------------------------
DBRS Limited changed the trends on the Issuer Rating and Senior
Unsecured Debt rating of Sobeys Inc. to Stable from Negative and
confirmed both ratings at BB (high). The Recovery Rating on the
Company's Senior Unsecured Debt was also confirmed at RR3. The
rating actions reflect Sobeys's stabilized market share and
recovering operating performance over the last 12 months (LTM)
ended February 3, 2018.

On March 15, 2017, following Sobeys's Q3 F2017 results, DBRS
downgraded the Issuer Rating and Senior Unsecured Debt rating to BB
(high) from BBB (low) and maintained the Negative trends. DBRS also
assigned a Recovery Rating of RR3 to the Company's Senior Unsecured
Debt. At that time, DBRS stated that if over the next four quarters
Sobeys successfully narrowed and/or reversed the gap in same-store
sales relative to peers and/or reversed the downward trajectory in
operating income above a run rate of approximately $600 million
annually, the trends could be returned to Stable.

Since then, Sobeys has performed progressively better relative to
its peers and operating income has improved materially. Revenue
increased to $24.1 billion, 1.3% higher than F2017 revenues. The
increase was mainly because of same-store sales growth, which,
excluding fuel, was -1.6%, 0.5%, 0.4% and 1.1% over the last four
quarters, respectively. The increase in same-store sales was
primarily driven by food inflation as volumes were relatively
stable. The Company was able to achieve revenue growth without
sacrificing gross margin. EBITDA margin also benefited from cost
reductions associated with Project Sunrise. As such, adjusted
EBITDA for the LTM ended February 3, 2018, increased to $869
million, up by 25.6% from F2017. The increase in earnings helped
the Company comfortably generate positive free cash flow after
dividends. As a result of the increase in operating income and $100
million of debt repayment subsequent to Q3 F2017, the Company's pro
forma lease-adjusted debt-to-EBITDAR and lease-adjusted EBITDAR
coverage improved to 3.37 times (x) and 5.17x, respectively, from
3.99x and 4.48x, respectively, as at the end of F2017.

Going forward, DBRS expects Sobeys's revenue to increase modestly
to more than $24.3 billion in F2019 based on same-store sales in
the 1% range (mainly the result of inflation). Sobeys continues to
expect Project Sunrise to deliver at least $500 million in
annualized cost savings by F2020. DBRS forecasts EBITDA margins to
improve moderately in F2019 as cost savings from Project Sunrise
and operating leverage are partially offset by minimum wage
increases (up to $90 million in F2019, including the wage parity
impact of the Fair Workplaces, Better Jobs Act, 2017) and the
impact of health-care reform (up to $40 million in F2019). As a
result, DBRS expects EBITDA to be around $900 million in F2019.

DBRS expects cash flow from operations to track the growth in
operating income, increasing above $650 million in F2019. DBRS
forecasts capital expenditures to increase in F2019 as the Company
begins converting some Safeway and Sobeys stores in Western Canada
to FreshCo stores and begins the construction of its first Customer
Fulfillment Centre as part of its agreement with Ocado Group plc.
to roll out its grocery delivery platform. DBRS expects the
Company's dividend payout to remain stable. As a result of the
above factors, DBRS anticipates that Sobeys will generate positive
free cash flow after dividends and before changes in working
capital in F2019, which could be available for debt repayment.
However, DBRS expects credit metrics to continue improving because
of growth in earnings.

Over the near to medium term, if Sobeys is successful in
maintaining either positive same-store sales, or those in line with
its peers, and increasing operating income towards a run rate of
approximately $1.0 billion per year, the trends would likely be
changed to Positive from Stable. Although leverage and coverage
metrics are currently consistent with an investment-grade rating,
DBRS will assess the Company's performance over the next two to
four quarters to ensure the recovery is sustainable before a
positive rating action ensues. While the Company could use
capital-conserving and other measures to improve credit metrics
through debt reduction, further positive rating actions will
continue to be more influenced by operating performance.

Sobeys's ratings continue to be supported by its number-two
position in the Canadian food retailing market and its
diversification across the country, balanced by intense competition
and execution risks associated with the Company's continued
turnaround strategy.

Notes: All figures are in Canadian dollars unless otherwise noted.


ST JOSEPH ENERGY: Moody's Rates $448.7MM Secured Loans Ba3
----------------------------------------------------------
Moody's Investors Service assigned a Ba3 rating to St. Joseph
Energy Center, LLC's $407.7 million senior secured term loan and
$41 million revolving facility maturing in April 2025 and April
2023 respectively. The rating outlook is stable.

Proceeds from the secured term loan will be used to refinance an
existing construction loan with no equity distribution, and the $41
million revolving facility will be utilized for committed project
LCs and the DSR LC with a $7.9 million sublimit for working capital
purposes.

RATINGS RATIONALE

The Ba3 rating on the $407.7 million senior secured term loan and
$41 million revolving facility, together the credit facilities, of
St. Joseph Energy Center, LLC (SJEC) reflect the anticipated
substantial completion by March 24th of a brand new, highly
efficient and competitive combined cycle gas turbine power plant,
SJEC (or the project), expected to serve as a base load unit in
PJM. The Ba3 rating factors in the known capacity revenues through
May 2021 derived from past PJM base residual auctions as well as
transparency into future revenues which collectively provide up to
three years of some revenue visibility. The Ba3 rating further
acknowledges the existence of a revenue put which provides downside
protection to the project from weak energy margins. Together,
Moody's calculate that these two sources of revenue provide more
than 50% of gross margin in most years. The rating recognizes the
cost competitive position of the asset relative to other generation
resources in PJM providing it with the potential for sustained high
capacity factors and meaningful energy margins over the life of the
transaction. The rating factors in the achievement of substantial
completion as a requirement for financial close, Moody's comfort
level with the track record associated with the plant's technology,
the quality of the counterparties that will provide service to
SJEC, particularly the project's reliance on affiliates of Siemens
AG (Siemens: A1 stable) and a suite of warranty protections
intended to mitigate ramp-up risk. Given the expected dispatch
profile of the plant, financial performance is highly dependent
upon the robustness and volatility of the PJM merchant energy
market which will be influenced by several factors including the
demand for electricity, expected plant retirements, including
coal-fired generation, and anticipated plant additions throughout
the region.

Operating and Financial Profile

SJEC is expected to receive about $82 million of capacity revenues
through May 2021 from capacity cleared in PJM's base residual
auction, representing around 52% of cash flow available for debt
service (CFADs) for the period, per Moody's calculations.
Importantly, in order to mitigate risks associated with capacity
performance penalties from PJM, the project has contracted for firm
natural gas supply and transportation, a credit positive. Natural
gas transportation is contracted via the Vector pipeline for 90,400
MMBtu/day under a long-term agreement, and the residual
transportation capacity will be secured by DTE from their
transportation rights on the pipeline. Additional gas supply will
be made available to the project and the region through Vector's
interconnection with the Nexus and Rover pipelines which are
expected to be completed later this year, providing cheaper gas
from the Marcellus/Utica shales. The five-year gas supply agreement
for 120,000 MMBtu/day with DTE is indexed to the MichCon price hub
which has historically traded at small discounts to Henry Hub.
However, the market consultant indicates that at least 68% of
natural gas power plants in the AEP-Dayton region source gas from
the Dominion-South hub and others, which trade at even greater
discounts to Henry Hub versus MichCon and will also benefit from
the cheaper gas. As such, while SJEC is more efficient than most of
the existing gas power plants in the pricing region, its fuel costs
are higher than other natural gas plants, which will somewhat
narrow SJEC's competitive advantage.

That said, the project is expected to benefit from higher sparks
spreads or wider margins in this continuing environment of low
natural gas prices given the large number of coal power plants
remaining within the AEP-Dayton region where SJEC is expected to
dispatch, and where coal is still on the margin primarily during
peak hours. Further, the market consultant anticipates that a
number of coal retirements in both PJM and MISO will occur which
will positively impact the supply/demand balance in the region
benefitting SJEC over the medium to long term. There are at least
7.8 gigawatts (GWs) of firm retirements based on filed deactivation
notices in the 2018-2020 period. However, there are also 13.8 GWs
of new builds, primarily fueled with natural gas, entering the
system in the same period resulting in an over-supply dynamic that
is not expected to dissipate in the short-term, and likely to be a
factor in near term capacity price auctions and in energy margins.

SJEC benefits from a revenue put with an affiliate of BP plc (A1
positive) which provides an energy margin and ancillary revenues'
floor of around $30 million per year over the next five years
starting in September 2018. Through the mechanics of the agreement
which settles quarterly and trues-up annually, the revenue put will
likely be triggered in the event spark spreads or margins decline
to around $6.50/MWh versus the $9-10/MWh observed during 2017
(before nodal discounts). However, Moody's note that it is possible
that the revenue put may not be triggered in some cases where the
project's actual annual energy margin and ancillary revenues are
below $30 million. Specifically, SJEC will connect to the
Elderberry node, which itself is connected to the Olive-Dumont
nodes and have historically traded at discounts of at least 4%
below AEP-Dayton's hub over the past five years. As the revenue put
is indexed to AEP-Dayton Hub less $0.5, it is possible that the
revenue put would not be triggered even though the project's actual
energy margin is below $30 million. These discounts stem from node
marginal losses owing to historical west-to-east power flows and
the proximity to the Donald C. Cook nuclear facility, which are
expected to decrease in the medium term as coal retirements take
place and additional generation comes online in the east side of
PJM decreasing the west-east power flows. In the unlikely event
energy margins were to reach such low levels, the project debt
service coverage ratio (DSCR) would likely be at or around 1.0x
assuming no improvement in capacity prices, providing a degree of
downside protection.

Project Description

SJEC is located in Indiana, in PJM's RTO capacity zone. As
mentioned, substantial completion is a condition precedent to
financial close, and the project is on target to meet substantial
completion on March 24, 2018, enabling it to meet PJM's capacity
delivery starting June 1, 2018. In order to achieve substantial
completion, the project must meet minimal performance requirements,
as well as performance guarantees provided by the contractor. SJEC
utilizes well known technology from Siemens consisting of a 2x1
combined-cycle unit with two Siemens SGT6-5000F (5ee) combustions
turbines and generators (CTGs), two heat recovery steam generators
(HRSGs) and a Siemens steam turbine generator (STG). There are 15
power plants in operations utilizing the same Siemens CTGs and
Moody's would expect typical ramp up of operations in the first
year or so.

The project will benefit from a one year warranty (upon achieving
substantial completion) under its EPC agreement with Kiewit Power
Constructions, Co., an experienced contractor in the field. The
project has contracted with Siemens for operations and maintenance
of the project for an initial term of five years from COD. Siemens
in turn has subcontracted much of the on-site labor to
WorleyParsons, an engineering services company with significant
international experience and who has worked together with Siemens
on at least three other similar projects in the US. Siemens will
remain responsible for the overall management and administration of
the project and remains fully responsible for the subcontracted
work under the O&M agreement. In addition, the project has a
long-term program contract (LTP) with Siemens for major maintenance
services for the combustion turbines. The LTP however does not
cover the generators, steam turbine generator unit or the heat
recovery steam generators, which per the independent engineer's
opinion is common to exclude. In the event of any major maintenance
and/or replacement associated with these units were to be required,
the project would have to contract for these services separately at
the time. The project has contracted with an experienced energy
manager, Tenaska Power Services through 2020, subject to one year
contract renewals, and asset management services will be provided
by Power Plant Management Services, LLC.

Financing Structure & Expected Financial Performance

The project has a 75% excess cash flow sweep, and with
distributions permitted on a quarterly basis subject to a 1.10x
financial covenant (calculated on a trailing 12 month basis).
Moody's view having quarterly distributions of dividends as a
credit weakness since distributions can be made on any given
quarter even if on an annual basis, the project may not meet be
able to meet the financial covenant. Liquidity is provided by a
$7.9 million working capital facility and supported by a 6-month
debt service reserve backed by a L/C. There are L/C requirements
(provided under the revolving facility), associated with both the
firm supply and transportation agreements with some step-downs
starting in April 2019 and 2020 which will provide additional
availability under the revolving facility of $2.5 million and $5
million respectively. The major maintenance reserve is
discretionary.

Initial leverage is moderately high with Debt to EBITDA of around
7x in the first year of operations based upon Moody's
sensitivities, and $575 debt/kW at financial close. Credit metrics
are expected to be in the B/Ba range under Moody's case, which
assumes similar spark spreads as those observed during 2016 and
most of 2017, moderate improvement in capacity auction prices in
the near to medium term, and capacity factors in the low 80% in the
early years giving the plant time for plant operation ramp-up to
take place. Average annual DSCR approximates 1.73x and FFO/debt
averages 7.7% during most years of the financing. By comparison,
management's case results in 2.61x average DSCR and a 16.6%
FFO/Debt over the entire forecasted period. Given known capacity
auction results in the 2019-2021 period and Moody's expectation for
a mild improvement in the upcoming capacity auction results,
financial performance for years 2020 and 2021 are expected to be
weak relative to the remaining forecasted period with DSCR and
FFO/Debt over this period approximating 1.4x and 4.2%
respectively.

Our rating incorporates an expectation of stronger financial
performance in most other years owing to a gradual and moderate
strengthening in capacity auction prices, consistently high
dispatch levels, and moderately increasing energy margins as
capacity leaves the system. To the extent that the regional excess
capacity dissipates faster, SJEC's energy margins and credit
metrics will strengthen measurably given its competitive
positioning. From a refinancing perspective, Moody's calculate that
approximately 70% of the original debt is expected to remain
outstanding at maturity versus the 41.5% assumed in management's
case. The project's DSCR is expected to remain comfortably above
the 1.10x financial covenant throughout the forecasted period.

Security is typical of project financing structures, comprised of a
first priority security interest in all tangible and intangible
assets, as well as a pledge of equity interests, and change of
control provisions. Additional indebtedness is subject to a rating
affirmation. Receipt from insurance proceeds are to be applied
towards mandatory prepayments and there is a maximum 18 month
business interruption insurance subject to a 60 day deductible.
There is a financial maintenance covenant of 1.10x, subject to no
more than two equity cures during any rolling four quarters, and
not more than five times in the aggregate.

Outlook

The stable outlook assumes SJEC achieves substantial completion on
March 24th, 2018 and is fully operational by May 31, 2018 in order
to provide capacity into PJM as of June 1st, and that operations
during the first year of operations will closely align to
performance expectations of heat rates in the 6,800 range and
around 80% capacity factors during operating ramp up.

What could change the rating up

The rating is unlikely to move up at this time in the near term
given no operating history and Moody's expectations for near-term
financial performance owing in large part to the impact of known
capacity auction results in 2020 and 2021. In the event that actual
performance, particularly on the energy margin side appreciably
exceeds current expectations, resulting in financial performance
more in line with management case of a DSCR that is greater than
2.5x and an FFO/Debt that is greater than 15%, there could be
upward pressure on the rating.

What could change the rating down

The rating could move down if the project experiences significant
and prolonged operating issues during the first year of operations
which are either not covered by warranty or insurance or that could
lead to significantly lower than expected cash flow generation and
debt service coverage over the next 12-18 months.

Project Background

SJEC is located in St. Joseph County, Indiana, near the Town of New
Carlisle. The project consists of two Siemens SGT6-5000F(5ee) CTGs,
two Nooter/Eriksen HRSGs, and one Siemens STG with a nameplate
capacity of approximately 709 megawatts. The HRSGs are equipped
with duct burners to supplement plant capacity, subject to permit
fuel throughput restrictions.

The project is on target to achieve substantial completion by March
24th, 2018 and was constructed by Kiewit Power Constructors Co.
under a Lump Sum Turnkey Agreement for the Engineering,
Procurement, and Construction of SJEC. The CTGs, HRSGs, and STG are
wrapped under the EPC Agreement.

The project's sponsors include two separate funds managed by Ares
EIF Management, LLC for 80% of the equity, with Toyota Tsusho
America Inc. holding the remaining 20%. Both sponsors have
experience in the US market, in particular through investments in
combined cycle power plants.

The principal methodology used in these ratings was Power
Generation Projects published in May 2017.


STYLES FOR LESS: April 17 Bid Deadline for IP Asset Sale Set
------------------------------------------------------------
Hilco Streambank has been retained by Styles for Less, Inc. to
market and sell the intellectual property of Styles for Less(R),
including trademarks, domain names, and customer database.  A bid
deadline has been set by Hilco Streambank for Tuesday, April 17,
2018 at 5:00 PM (ET).  The sale of the assets and sale process are
subject to approval of the United States Bankruptcy Court for the
Central District of California, where the Style for Less(R) chapter
11 bankruptcy case is pending.

The company, known by its fans as Styles, was founded in 1992 and
provided women in their late teens and early 20s with chic,
low-cost, high-quality apparel.  At its peak, Styles for Less(R)
operated over 150 retail stores throughout California, Nevada,
Arizona, Texas and Florida.  In addition, Styles operated its
e-commerce website at StylesForLess.com which attracted
approximately 2MM unique visitors in 2017.  The company was able to
grow its social media presence to over 230K followers across
various social media platforms and more than 1MM opt-in email
subscribers.

Hilco Streambank SVP Richelle Kalnit explains, "The Styles for Less
retail platform is a victim of industry discounting, online
penetration and shifts in consumer spending."  It is a casualty of
the large number of retail store closings in 2017.  The struggle
for retailers continues, with more than 1,500 store closures
announced in the first few months of 2018, including the likes of
longstanding brands such as Toys "R" Us and Abercrombie & Fitch. In
regard to the Styles for Less assets, Kalnit added, "The value in
this opportunity comes from a loyal customer following and years of
building brand loyalty amongst women in their late teens and early
20s.  The Styles for Less intellectual property provides a great
opportunity for an up-and-coming retailer to expand its customer
base or a well-established retailer to acquire a house brand."

Parties interested in learning more about the Styles for Less
intellectual property assets should contact Hilco Streambank
directly using the contact information provided below.  Visit the
Hilco Streambank website for more information regarding the Styles
for Less intellectual property assets.

Contact information:

Jack Hazan
212.610.5663
jhazan@hilcoglobal.com

Richelle Kalnit

212.993.7214
rkalnit@hilcoglobal.com

Dmitriy Chemlin
212.610.5642
dchemlin@hilcoglobal.com


                      About Hilco Streambank

Hilco Streambank -- http://www.hilcostreambank.com-- is an
advisory firm specializing in intellectual property disposition and
valuation.  Having completed numerous transactions including sales
in publicly reported Chapter 11 bankruptcy cases, private
transactions, and online sales through HilcoDomains.com and
IPv4Auctions.com, Hilco Streambank has established itself as the
premier intermediary in the consumer brand, internet and telecom
communities.  Hilco Streambank is part of Northbrook,
Illinois-based Hilco Global a worldwide financial services company
and leader in helping companies maximize the value of their
assets.

                      About Styles For Less

Styles For Less, Inc., a "fast fashion" company, offers trend
seekers the hottest styles of clothing, shoes, accessories and more
at discounted prices.  In the past 20 years the company has grown
to more than 160 store locations. Styles For Less was founded in
1992 and is based in Anaheim, California.

Styles For Less filed a Chapter 11 petition (Bankr. C.D. Cal. Case
No. 17-14396) on Nov. 6, 2017.  The Debtor estimated assets and
debt of $10 million to $50 million.  The Hon. Mark S Wallace is the
case judge.  The Debtor tapped Winthrop Couchot Golubow Hollander,
LLP, as counsel.

Peter C. Anderson, U.S. Trustee for the Central District of
California appointed seven creditors to serve on the official
committee of unsecured creditors in the Chapter 11 case.


SYNERGY PHARMA: BDO USA Raises Going Concern Doubt
--------------------------------------------------
Synergy Pharmaceuticals Inc. filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K, disclosing a
net loss of $224.33 million on $16.82 million of net sales for the
fiscal year ended December 31, 2017, compared to a net loss of
$198.61 million on $nil of net sales for the year ended in 2016.

BDO USA, LLP, states that the Company's debt agreement is subject
to covenants that could restrict the availability of additional
loans and accelerate the repayment of that debt if breached.  These
factors individually and collectively raise substantial doubt about
the Company's ability to continue as a going concern.

The Company's balance sheet at December 31, 2017, showed total
assets of $166.61 million, total liabilities of $172.12 million,
and a total stockholders' deficit of $5.52 million.

A copy of the Form 10-K is available at:
                              
                       https://is.gd/RHyZhx

                   About Synergy Pharmaceuticals

New York-based Synergy Pharmaceuticals Inc. is a biopharmaceutical
company focused on the development and commercialization of novel
gastrointestinal (GI) therapies.  The Company has pioneered
discovery, research and development efforts around analogs of
uroguanylin, a naturally occurring and endogenous human GI peptide,
for the treatment of GI diseases and disorders.  The Company
controls 100% worldwide rights to its proprietary uroguanylin based
GI platform which includes one commercial product, TRULANCE(R), and
one development stage compound, dolcanatide.


TOWER PROPERTIES: Taps Revolution Realty as Real Estate Broker
--------------------------------------------------------------
Tower Properties, LLC, seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Louisiana to hire Revolution
Realty/Effie Chiasson, as a real estate broker.

Among the assets in this case are certain parcels of real property
commonly known as 12 Westbank Expressway, Gretna, Louisiana 70056.

Services to be rendered by Revolution are:

     a. advertise said property at the broker's expense;
   
     b. show said property to interested parties;

     c. represent the estate as seller in connection with the sale
of the property; and

     d. advise the Debtor with respect to obtaining the highest and
best offers available in the present market for said property.

Revolution will receive as commission, upon consummation of any
such sale, a real estate broker's commission in an amount equal to
6 percent of the first $100,000 and 4 percent on all amounts in
excess of $100,000 of the purchase price.

Effie Chiasson, broker at Revolution Realty, attests that she is a
disinterested person within the meaning of 11 U.S.C. Sec. 101(14).

The broker can be reached through:

     Effie Chiasson
     Revolution Realty
     671 Rosa Ave., Suite 101
     Metairie, LA 70005
     Tel: 504-309-7224
     Fax: 504-309-7225

                     About Tower Properties

Tower Properties, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. La. Case No. 17-11909) on July 20,
2017.  In the petition signed by James M. Dyess, president, the
Debtor estimated assets and liabilities of less than $1 million.
Judge Elizabeth W. Magner presides over the case.  Robert L.
Marrero, LLC, is the Debtor's counsel.


TREEHOUSE PRESCHOOL: Hires Guard Law Group as Attorney
------------------------------------------------------
Treehouse Preschool Academy, Inc., seeks authority from the U.S.
Bankruptcy Court for the Middle District of Florida, Tampa
Division, to hire Pierce J. Guard, Jr., Esq. and The Guard Law
Group, PLLC as attorneys.

Professional services to rendered by Mr. Guard are:

     a. advise and counsel the Debtor concerning the operation of
its business in compliance with Chapter 11 and Orders of this
Court;

     b. prosecute and defend any cases of action on behalf of the
debtor-in-possession;

     c. prepare, on behalf of the debtor-in-possession, all
necessary applications, motions, reports and other legal papers;
and

     d. assist in the formulation of a plan of reorganization and
preparation of a disclosure statement.

The firm will charge $300 per hour for its services.

Pierce J. Guard, Jr., Esq., at The Guard Law Group, attests that no
attorney in his firm has any other interest, direct or indirect,
that may be affected by the proposed representation.

The firm can be reached through:

     Pierce J. Guard, Jr., Esq.
     THE GUARD LAW GROUP, PLLC
     2511 Orleans Avenue
     Lakeland, FL 33803
     Tel: 863-619-7331
     Email: jguardjr@aol.com

               About Treehouse Preschool Academy

Treehouse Preschool Academy, Inc., is a childcare and learning
facility established to serve the families in Lakeland, Florida.
It offers a nurturing and motivating educational environment that
supports the children's growth and developmental needs.  The school
provides age-appropriate activities that stimulate the children's
desire to learn and enable them to be confident and independent
learners.

Treehouse Preschool filed a Chapter 11 petition (Bankr. M.D. Fla.
Case no. 18-1630) on March 5, 2018, estimating under $1 million in
both assets and liabilities.  Pierce J. Guard, Jr., Esq. and The
Guard Law Group, PLLC, serve as counsel to the Debtor.


UNITED BANCSHARES: Board Appoints Snodgrass as New Accountants
--------------------------------------------------------------
The Audit Committee of the Board of Directors of United Bancshares,
Inc. has approved the appointment of S. R. Snodgrass, P.C., as the
Company's independent registered public accounting firm for the
fiscal years ending Dec. 31, 2016, 2017 and 2018.

The Audit Committee recently conducted a comprehensive selection
process to determine the Company's independent registered public
accounting firm for the fiscal years ending Dec. 31, 2016, 2017 and
2018.  The Committee invited several independent registered public
accounting firms to participate in this process, including
Snodgrass.

The Company was notified on Sept. 12, 2017 by its former
independent registered public accounting firm, RSM US, LLP, that it
declined to stand for reelection as the Company's independent
registered public accounting firm.  The report of RSM on the
Company's consolidated financial statements as of Dec. 31, 2015 and
2014 and for the years then ended, did not contain an adverse
opinion or disclaimer of opinion and was not qualified or modified
as to uncertainty, audit scope, or accounting principles.  

According to United Bancshares, during the two most recent fiscal
years and in the subsequent interim period through Sept. 12, 2017,
the Company has not consulted with Snodgrass with respect to the
application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that
would have been rendered on the Company's consolidated financial
statements, or any other matters set forth in Item 304(a)(2)(i) or
(ii) of Regulation S-K.

                    About United Bancshares

United Bancshares, Inc. is an African American controlled and
managed bank holding company for United Bank of Philadelphia, a
commercial bank chartered in 1992 by the Commonwealth of
Pennsylvania, Department of Banking.  The Bank commenced operations
on March 23, 1992.  UBS provides banking services through the Bank.
The principal executive offices of UBS and the Bank are located at
The Graham Building, 30 S 15th Street, Suite 1200, Philadelphia,
Pennsylvania 19102.  As of March 31, 2017, UBS and the Bank had a
total of 22 employees.

United Bancshares incurred a net loss of $494,775 in 2015, a net
loss of $343,067 in 2014, and a net loss of $668,898 in 2013.  As
of Dec. 31, 2015, United Bancshares had $58.98 million in total
assets, $56.30 million in total liabilities and $2.67 million in
total shareholders' equity.


VALERITAS HOLDINGS: Friedman LLP Raises Going Concern Doubt
-----------------------------------------------------------
Valeritas Holdings, Inc., filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K, disclosing a
net loss of $49.30 million on $20.24 million of revenue for the
fiscal year ended December 31, 2017, compared to a net loss of
$46.37 million on $19.55 million of revenue for the year ended in
2016.

The audit report of Friedman LLP in East Hanover, NJ, states that
the Company has recurring losses and negative cash flows from
operations.  These conditions, among others, raise substantial
doubt about the Company's ability to continue as a going concern.

The Company's balance sheet at December 31, 2017, showed total
assets of $45.10 million, total liabilities of $49.15 million, and
a total stockholders' deficit of $4.06 million.

A copy of the Form 10-K is available at:
                              
                       https://is.gd/wGAQyE

                     About Valeritas Holdings

Bridgewater, NJ-based Valeritas Holdings, Inc., is a
commercial-stage medical technology company focused on improving
health and simplifying life for people with diabetes by developing
and commercializing innovative technologies.  Valeritas' flagship
product, V-Go(R) Wearable Insulin Delivery device, is a simple,
affordable, all-in-one basal-bolus insulin delivery option for
patients with type 2 diabetes that is worn like a patch and can
eliminate the need for taking multiple daily shots.  V-Go
administers a continuous preset basal rate of insulin over 24 hours
and it provides discreet on-demand bolus dosing at mealtimes.  It
is the only basal-bolus insulin delivery device on the market today
specifically designed keeping in mind the needs of type 2 diabetes
patients.




WACHUSETT VENTURES: Case Summary & 30 Largest Unsecured Creditors
-----------------------------------------------------------------
Affiliates that concurrently filed voluntary petitions for relief
under Chapter 11 of the Bankruptcy Code:

      Debtor                                      Case No.
      ------                                      --------
      Wachusett Ventures, LLC (Lead)              18-11053
      36 Washington Street, Suite 395
      Wellesley Hills, MA 02481

      WV - Concord SNF OPCO, LLC                  18-11054
      WV - Rockport SNF OPCO, LLC                 18-11055
      WV - Quincy SNF OPCO, LLC                   18-11056
      WV - Parkway Pavilion, LLC                  18-11057
      WV - Crossings East, LLC                    18-11058
      WV - Crossings West, LLC                    18-11059
      WV - Brockton SNF, LLC                      18-11060

Business Description: Founded in 2013, Wachusett Ventures operates
                      five skilled nursing facilities in
                      Connecticut and Massachusetts and employ
                      approximately 600 people.  For the fiscal
                      year 2017, the Debtors' gross revenue was
                      approximately $54 million.

Chapter 11 Petition Date: March 26, 2018

Court: United States Bankruptcy Court
       District of Massachusetts (Boston)

Judge: Hon. Frank J. Bailey

Debtors' Counsel:   Richard C. Pedone, Esq.
                    NIXON PEABODY LLP                          
                    100 Summer Street
                    Boston, Massachusetts 02110
                    Tel: (617) 345-1000
                    Fax: (617) 345-1300
                    E-mail: rpedone@nixonpeabody.com

                         - and -

                    Christopher M. Desiderio, Esq.
                    Christopher J. Fong, Esq.
                    NIXON PEABODY LLP
                    55 West 46th Street
                    New York, NY 10036
                    Tel: 212-940-3724
                    Fax: 855-900-8613
                    E-mail: cdesiderio@nixonpeabody.com
                            cfong@nixonpeabody.com

Debtors'
Claims &
Noticing
Agent:              DONLIN, RECANO & COMPANY, INC.
                    Web site:
https://www.donlinrecano.com/Clients/wv/Index
                      
Wachusett Ventures' Estimated Assets: $1 million to $10 million

Wachusett Ventures' Estimated Liabilities: $500,000 to $1 million

The petition was signed by Steven Vera, chief operating officer.

A full-text copy of Wachusett Ventures' petition containing, among
other items, a consolidated list of the Debtors' 30 largest
unsecured creditors is available for free at:

           http://bankrupt.com/misc/mab18-11053.pdf

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                           Nature of Claim   Claim Amount
   ------                           ---------------   ------------
Healthcare Services Group             Trade Debts       $1,293,124
3220 Tillman Dr.
Suite 300
Bensalem PA 19020
Matthew O'Hara
Tel: 267-525-8558
Email: mohara@hcscorp.com

Preferred Therapy Solutions           Trade Debts         $994,758
850 Silas Deane Hwy.
2nd Floor
Wethersfield CT 06109
Liz Almeida-Sanborn
Tel: 860-610-0400
Email: lalmeidasanborn@preftherapy.com

Encore Rehab Services                  Trade Debts        $880,283
33533 West 12 Mile Road, Suite 290
Farmington Hills MI 48331
Tel: 866-925-8505
Email: info@encorerehabilitation.com

Pharmerica                             Trade Debts        $719,503
P.O. Box 409251
Atlanta GA 30384-9251
Shannen Martin
Tel: 877-874-2768
Email: smx7125@pharmerica.com

Marcum LLP                             Professional       $434,099
555 Long Wharf Drive                     Services
12th Floor
New Haven CT 06511
Tony Scillia
Tel: 203-781-9700
Email: Anthony.Schillia@marcumllp.com

Eversource (Electric)                   Trade Debts       $332,110
107 Seiden Street
Berlin CT 06037
Tel: 800-682-3637

Rehab Care                              Trade Debts       $328,811
680 South Fourth Street
Louisville KY 40202
Marjorie Daniels
Tel: 314-659-2106
Email: marjorie.daniels@rehabcare.com

HPC Food Service                        Trade Debts       $248,441
Email: riotstein@hpcfs.com

Woodmark Pharmacy                       Trade Debts       $205,535
Tel: jrubin@postacute.com

Tender Touch Rehab Services             Trade Debts       $132,258
Email: meire@tendertouch.com

National Grid (Electric)                Trade Debts       $124,219

Medline Industries                      Trade Debts       $114,182
Email: Jthomas@medline.com

McKesson Medical                        Trade Debts        $97,832
Email: terri.nash@mckesson.com

City of Quincy - Water/Sewer            Trade Debts        $88,232
Email: pdellabarba@quincyma.gov

Partners Pharmacy of MA                 Trade Debts        $86,824
Email: joann.billman@partnerspharmacy.com

Town of Concord - Water / Sewer         Trade Debts        $83,261

H&R Healthcare                          Trade Debts        $78,920
Email: LorindaW@handrhealthcare.com

US Lab & Radiology                      Trade Debts        $70,349
Email: jeff.barton@mobilexusa.com

Twinmed LLC                             Trade Debts        $65,967
Email: egomez@twinmed.com

IPC Healthcare                          Trade Debts        $50,400
Email: patientaccountsdept@ipcm.com

Intelycare, Inc.                        Trade Debts        $48,979
Email: henry@hglaw.biz

National Grid (Gas)                     Trade Debts        $47,144

Town of Rockport - Water/Sewer          Trade Debts        $43,396

Geriatric Medical                        Trade Debts       $41,837
Email: jeffrey.goldstein@gerimed.com

Joerns Healthcare                        Trade Debts       $41,617

Concord Municipal Light Plant            Trade Debts       $40,755
Email: concordlight@concordma.gov

Mobilex                                  Trade Debts       $37,619
Email: jeff.barton@mobilexusa.com

Simplex Grinnell                         Trade Debts       $36,526
Email: simplexgrinnell@client-relations.com

CT Water Company                         Trade Debts       $34,194
Email: customerservice@ctwater.com

Quality Rehabilitation Services          Trade Debts  Undetermined
Email: nking@qualityrehabsvcs.com


WALDRON DEVELOPMENT: Taps CJBS, LLC, as Accountant
--------------------------------------------------
Waldron Development Company seeks approval from the U.S. Bankruptcy
Court for the Northern District of Illinois to employ Larry
Goldsmith and the firm of CJBS, LLC, as its accountants.

The Debtor requires the services of an account to provide general
accounting services to the Estate and in particular determining the
effects from the sale of the Property including an analysis of the
potential tax consequences arising therefrom.

Larry Goldsmith's hourly rate is $360 and the staff billing rate
range is $150 to $200. The Debtor will pay CJBS $1,500 retainer
fee.

Larry Goldsmith, CPA, a partner at CJBS, LLC, attests that his firm
does not hold or represent an interest adverse to the Debtor or the
Estate, and that it is a disinterested person within the meaning of
Sec. 101(14).

The firm can be reached through:

     Larry Goldsmith, CPA
     CJBS, LLC
     2100 Sanders Road, Suite 200
     Northbrook, IL 60062-6141
     Tel: 847-945-2888
     Fax: 847-945-9512

                About Waldron Development Company

Waldron Development Company owns a three-flat apartment building at
3838 North Kenmore, Chicago, Illinois.

Waldron Development sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ill. Case No. 17-37011) on Dec. 14,
2017.  The Debtor intends to use Chapter 11 to effectuate a sale of
the building under Section 363(b) of the Bankruptcy Code, or to
restructure the debt on the building.

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

Judge Jacqueline P. Cox presides over the case.


WALDRON DEVELOPMENT: Taps Ten-X as Marketplace & Transaction Host
-----------------------------------------------------------------
Waldron Development Company seeks approval from the U.S. Bankruptcy
Court for the Northern District of Illinois to hire Ten-X LLC as
its marketplace and transaction host relating to the sale of the
Real Property.

The Debtor owns a three-flat apartment building at 3838 North
Kenmore, Chicago, Illinois.  The Building is subject to a mortgage
and assignment of rents in the amount of approximately $850,000 in
favor of Wilmington Trust.  The Debtor believes the Building is
worth approximately $1.3 million, thus giving rise to a substantial
equity cushion.

Ten-X's fee is 5% of the buyer’s offer price, but in no event
less than $40,000.

Adam Frederick Toelkes, Director of the Bankruptcy Deal Team at
Ten-X, LLC, attests that his firm does not hold or represent an
interest adverse to the Debtor or the Estate, that it is a
disinterested person within the meaning of Sec. 327(a)

The firm can be reached through:

        Adam Frederick Toelkes
        Ten-X, LLC
        One Mauchly
        Irvine, CA 92618
        Phone: (949) 609-5376

               About Waldron Development Company

Waldron Development Company owns a three-flat apartment building at
3838 North Kenmore, Chicago, Illinois.

Waldron Development sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ill. Case No. 17-37011) on Dec. 14,
2017.  The Debtor intends to use Chapter 11 to effectuate a sale of
the building under Section 363(b) of the Bankruptcy Code, or to
restructure the debt on the building.

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

Judge Jacqueline P. Cox presides over the case.


WEST CORP: Acquisition Financing No Impact on Moody's Ba3 CFR
-------------------------------------------------------------
Moody's Investors Service said that West Corporation's B1 Corporate
Family Rating, the Ba3 and B3 ratings for its senior secured credit
facilities and senior unsecured notes, respectively, and its stable
ratings outlook are not affected by the company's plans to increase
debt by $350 million. West plans to issue $350 million of add-on
senior secured term loans to finance the previously announced
acquisition of certain business lines of Nasdaq that are focused on
communications services.


WJA ASSET MANAGEMENT: Taps Norton Moore Adams as Special Counsel
----------------------------------------------------------------
Luxury Asset Purchasing International, LLC, one of the
debtors-in-possession with the WJA Asset Management, LLC bankruptcy
case, seeks authority from the U.S. Bankruptcy Court for the
Central District of California, Santa Ana Division, to employ Ann
Moore of Norton Moore Adams as special counsel with respect to
certain land use issues related to the real property owned by
Luxury.

Luxury requires the services of Ann Moore to:

     1. advise the Debtor regarding issues that arise during the
entitlements process, including environmental issues;

     2. interact with staff from the County of San Diego when the
County evaluates Luxury's application for a major use permit which
Luxury intends to submit to the County;

     3. ensure that all requests of the County during the
entitlement and application process are consistent with applicable
law.

The Firm will undertake representation of Luxury at a rate of
$425.00. All of the work will be performed Ms. Moore.

Ann Moore, Esq. of Norton Moore Adams attests that her firm and its
attorneys are disinterested within the meaning of 11 U.S.C. Secs.
327(a) and 101(14).

The counsel can be reached through:

     Ann Moore, Esq.
     NORTON MOORE ADAMS
     525 "B" Street, Suite 1500
     San Diego, CA 92101
     Tel: (619) 223-8200
     E-mail: amoore@nmalawfirm.com

                 About WJA Asset Management

Luxury Asset Purchasing International, LLC, et al., are part of a
network of entities or "Funds" formed to offer a range of
investment opportunities to individuals.  Many of the existing
Funds are performing and some Funds had substantial gains. However,
certain Funds, i.e., those invested in private trust deeds secured
by real estate, suffered losses.

William Jordan Investments, Inc. ("Advisor"), is a registered
investment advisor.  Laguna Hills, California-based WJA Asset
Management, LLC ("Manager"), is the managing member of Luxury, et
al.  William Jordan was the president and sole owner of Advisor and
was the sole member and manager of Manager.

On May 18, 2017, Luxury and its affiliates filed voluntary
petitions under Chapter 11 of the United States Bankruptcy Code.
On May 25, 2017, four other affiliated filed voluntary Chapter 11
petitions.  On June 6, CA Real Estate Opportunity Fund III filed
its Chapter 11 petition.  The Debtors' cases are jointly
administered under Bankr. C.D. Cal. Lead Case No. 17-11996, and the
Debtors continue to operate their businesses and manage their
affairs as DIP.

Pursuant to court orders, Howard Grobstein is now serving as the
chief restructuring officer of the Debtors and Mr. Jordan no longer
has any ongoing role in the Debtors' operations.

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

Judge Scott C. Clarkson presides over the cases.

Lei Lei Wang Ekvall, Esq., Philip E. Strok, Esq., Robert S.
Marticello, Esq., and Michael L. Simon, Esq., at Smiley
Wang-Ekvall, LLP, serve as counsel to the Debtors.


ZERO ENERGY: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------
Debtor: Zero Energy Systems, LLC
        428 Westcor Drive
        Coralville, IA 52241

Type of Business: Zero Energy Systems -- http://www.zeroenergy-
                  systems.com/ -- provides state-of-the-art,
                  computer-automated production of proprietary
                  insulated concrete wall systems for residential
                  and commercial construction.  The Company's
                  wall panels are specifically designed to store
                  and release energy, creating a net-zero effect
                  within the wall, while also providing disaster
                  resistance, durability, and affordability.  The
                  Company has a heavy manufacturing facility at
                  428 Westcor Drive, Coralville, Iowa.

Chapter 11 Petition Date: March 25, 2018

Court: United States Bankruptcy Court
       Southern District of Iowa (Davenport)

Case No.: 18-00622

Debtor's Counsel: Jeffrey D Goetz, Esq.
                  BRADSHAW, FOWLER, PROCTOR & FAIRGRAVE PC
                  801 Grand Ave, Ste 3700
                  Des Moines, IA 50309-8004
                  Tel: (515) 246-5817
                  Fax: (515) 246-5808
                  Email: goetz.jeffrey@bradshawlaw.com

                    - and -

                  Krystal R Mikkilineni, Esq.
                  801 Grand Ave, Ste 3700
                  Des Moines, IA 50309
                  Tel: (515) 246-5870
                  Fax: (515) 246-5808
                  E-mail: mikkilineni.krystal@bradshawlaw.com

Total Assets: $14.03 million

Total Liabilities: $28.69 million

The petition was signed by Scott Long, managing member.

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

         http://bankrupt.com/misc/iasb18-00622.pdf

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Coralville TIFF                     Property tax         $600,000
ATTN: Kelly                            TIFF
Hayworth, City
Administrator
1512 7th Street
Coralville, IA 52241

Kirkwood                             Job Training        $475,000
Community College
ATTN: Administrator, 260E
Program
PO Box 2068
Cedar Rapids, IA 52406

Iowa Economic                    Economic Development    $375,000
Development                              Loan
Authority
200 East Grand Ave
Des Moines, IA 50309

Composite                              Supplies          $243,397
Technologies
Corporation

Owens Corning Sales LLC                Supplies          $137,195

Consulting Engineers Corp              Services          $136,705

JK Structural                          Services          $116,500
Engineering &
Drafting

EVRAZ Rocky                            Supplies          $102,636
Mountain Steel

Holcim                                 Supplies           $94,608

River Products Company                 Materials          $75,406

Iowa Motor Truck                       Services           $72,150
Transport, Inc.

Evg, Inc.                              Supplies           $68,878

Innovative Tilt Up Design              Services           $64,858

White Cap                              Supplies           $63,565
Construction Supply

Charlie's Welding, Inc.                 Services          $63,167

Wilson Sonsini                        Attorney Fees       $61,664
Goodrich & Rosati

United Employment Group                Services           $55,566

C.E. Doyle LLC                         Services           $50,840

T.L. Fabrications, Ltd.               Materials           $46,891

Doyle Contractors, Inc.                Supplies           $46,615


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------
                                                Total
                                               Share-      Total
                                    Total    Holders'    Working
                                   Assets      Equity    Capital
  Company         Ticker             ($MM)       ($MM)      ($MM)
  -------         ------           ------    --------    -------
ABSOLUTE SOFTWRE  ALSWF US           92.3       (56.6)     (34.0)
ABSOLUTE SOFTWRE  OU1 GR             92.3       (56.6)     (34.0)
ABSOLUTE SOFTWRE  ABT CN             92.3       (56.6)     (34.0)
ABSOLUTE SOFTWRE  ABT2EUR EU         92.3       (56.6)     (34.0)
AGENUS INC        AJ81 GR           138.4       (75.8)      17.1
AGENUS INC        AGEN US           138.4       (75.8)      17.1
AGENUS INC        AJ81 TH           138.4       (75.8)      17.1
AGENUS INC        AGENEUR EU        138.4       (75.8)      17.1
AGENUS INC        AJ81 QT           138.4       (75.8)      17.1
AGENUS INC        AGENUSD EU        138.4       (75.8)      17.1
AMER RESTAUR-LP   ICTPU US           33.5        (4.0)      (6.2)
AMYRIS INC        AMRS US           151.6      (196.5)      (3.3)
AMYRIS INC        3A01 TH           151.6      (196.5)      (3.3)
AMYRIS INC        3A01 GR           151.6      (196.5)      (3.3)
AMYRIS INC        3A01 QT           151.6      (196.5)      (3.3)
AMYRIS INC        AMRSEUR EU        151.6      (196.5)      (3.3)
AMYRIS INC        AMRSUSD EU        151.6      (196.5)      (3.3)
APOLLO MEDICAL H  AMEH US            41.2        (7.3)      (7.0)
ASPEN TECHNOLOGY  AZPN US           195.8      (274.5)    (341.7)
ASPEN TECHNOLOGY  AST GR            195.8      (274.5)    (341.7)
ASPEN TECHNOLOGY  AST TH            195.8      (274.5)    (341.7)
ASPEN TECHNOLOGY  AZPNEUR EU        195.8      (274.5)    (341.7)
ASPEN TECHNOLOGY  AST QT            195.8      (274.5)    (341.7)
ASPEN TECHNOLOGY  AZPNUSD EU        195.8      (274.5)    (341.7)
ATLATSA RESOURCE  ATL SJ            193.5      (142.5)     (46.4)
AUTODESK INC      AUD GR          4,113.6      (256.0)    (245.3)
AUTODESK INC      AUD TH          4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSK US         4,113.6      (256.0)    (245.3)
AUTODESK INC      AUD QT          4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSK* MM        4,113.6      (256.0)    (245.3)
AUTODESK INC      AUD GZ          4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSK AV         4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSKEUR EU      4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSKUSD EU      4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSK LN         4,113.6      (256.0)    (245.3)
AUTOZONE INC      AZO US          9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      AZ5 TH          9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      AZ5 GR          9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      AZOEUR EU       9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      AZ5 QT          9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      AZOUSD EU       9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      0HJL LN         9,403.7    (1,330.5)    (120.9)
AVEO PHARMACEUTI  AVEOUSD EU         50.2       (40.8)      18.1
AVID TECHNOLOGY   AVID US           234.7      (268.6)     (61.8)
AXIM BIOTECHNOLO  AXIM US             2.2        (6.3)      (5.6)
BENEFITFOCUS INC  BNFT US           165.1       (39.3)      (4.1)
BENEFITFOCUS INC  BTF GR            165.1       (39.3)      (4.1)
BENEFITFOCUS INC  BNFTEUR EU        165.1       (39.3)      (4.1)
BIOXCEL THERAPEU  BTAI US             1.4        (1.0)      (1.4)
BLACKSTAR ENTERP  BEGI US             6.3        (4.7)      (5.2)
BLUE BIRD CORP    BLBD US           248.8       (65.3)      11.2
BLUE RIDGE MOUNT  BRMR US         1,060.2      (212.5)     (62.4)
BOKU INC          BOKU LN             -           -          -
BOKU INC          BOKUGBX EU          -           -          -
BOMBARDIER INC-A  BBD/A CN       25,006.0    (3,732.0)   1,837.0
BOMBARDIER INC-B  BBD/B CN       25,006.0    (3,732.0)   1,837.0
BOMBARDIER INC-B  BBDBN MM       25,006.0    (3,732.0)   1,837.0
BOMBARDIER INC-B  0QZP LN        25,006.0    (3,732.0)   1,837.0
BRINKER INTL      EAT US          1,400.5      (552.9)    (257.4)
BRINKER INTL      BKJ GR          1,400.5      (552.9)    (257.4)
BRINKER INTL      BKJ QT          1,400.5      (552.9)    (257.4)
BRINKER INTL      EAT2EUR EU      1,400.5      (552.9)    (257.4)
BROOKFIELD REAL   BRE CN             93.5       (31.4)       3.9
BRP INC/CA-SUB V  DOO CN          2,558.4       (57.4)      94.6
BRP INC/CA-SUB V  B15A GR         2,558.4       (57.4)      94.6
BRP INC/CA-SUB V  BRPIF US        2,558.4       (57.4)      94.6
BUFFALO COAL COR  BUC SJ             49.8       (22.9)     (20.1)
CACTUS INC- A     WHD US            266.5       (36.2)     111.1
CACTUS INC- A     43C GR            266.5       (36.2)     111.1
CACTUS INC- A     WHDEUR EU         266.5       (36.2)     111.1
CACTUS INC- A     43C QT            266.5       (36.2)     111.1
CACTUS INC- A     43C TH            266.5       (36.2)     111.1
CADIZ INC         CDZI US            66.5       (78.7)       7.0
CADIZ INC         2ZC GR             66.5       (78.7)       7.0
CADIZ INC         0HS4 LN            66.5       (78.7)       7.0
CALIFORNIA RESOU  CRC US          6,207.0      (720.0)    (249.0)
CALIFORNIA RESOU  1CLB GR         6,207.0      (720.0)    (249.0)
CALIFORNIA RESOU  CRCEUR EU       6,207.0      (720.0)    (249.0)
CALIFORNIA RESOU  1CL TH          6,207.0      (720.0)    (249.0)
CALIFORNIA RESOU  1CLB QT         6,207.0      (720.0)    (249.0)
CALIFORNIA RESOU  CRCUSD EU       6,207.0      (720.0)    (249.0)
CAMBIUM LEARNING  ABCD US           158.6       (14.3)     (71.4)
CARDLYTICS INC    CDLX US           100.8       (12.2)      32.5
CARDLYTICS INC    CYX TH            100.8       (12.2)      32.5
CARDLYTICS INC    CDLXEUR EU        100.8       (12.2)      32.5
CARDLYTICS INC    CYX QT            100.8       (12.2)      32.5
CARDLYTICS INC    CDLXUSD EU        100.8       (12.2)      32.5
CAREDX INC        CDNA US            83.6        (6.0)     (16.1)
CASELLA WASTE     WA3 GR            614.9       (37.9)      (4.2)
CASELLA WASTE     CWST US           614.9       (37.9)      (4.2)
CASELLA WASTE     WA3 TH            614.9       (37.9)      (4.2)
CASELLA WASTE     CWSTEUR EU        614.9       (37.9)      (4.2)
CASELLA WASTE     CWSTUSD EU        614.9       (37.9)      (4.2)
CDK GLOBAL INC    CDK US          2,690.0      (188.0)     514.1
CDK GLOBAL INC    C2G TH          2,690.0      (188.0)     514.1
CDK GLOBAL INC    CDKEUR EU       2,690.0      (188.0)     514.1
CDK GLOBAL INC    C2G GR          2,690.0      (188.0)     514.1
CDK GLOBAL INC    CDKUSD EU       2,690.0      (188.0)     514.1
CDK GLOBAL INC    C2G QT          2,690.0      (188.0)     514.1
CDK GLOBAL INC    0HQR LN         2,690.0      (188.0)     514.1
CHESAPEAKE ENERG  CHK US         12,425.0      (372.0)    (831.0)
CHESAPEAKE ENERG  CHK* MM        12,425.0      (372.0)    (831.0)
CHESAPEAKE ENERG  CHKUSD EU      12,425.0      (372.0)    (831.0)
CHESAPEAKE ENERG  0HWL LN        12,425.0      (372.0)    (831.0)
CHOICE HOTELS     CZH GR            927.6      (212.1)     108.4
CHOICE HOTELS     CHH US            927.6      (212.1)     108.4
CINCINNATI BELL   CBB US          2,162.4      (143.1)     353.1
CINCINNATI BELL   CIB1 GR         2,162.4      (143.1)     353.1
CINCINNATI BELL   CBBEUR EU       2,162.4      (143.1)     353.1
CLEAR CHANNEL-A   C7C GR          5,580.5    (1,284.2)     337.6
CLEAR CHANNEL-A   CCO US          5,580.5    (1,284.2)     337.6
CLEVELAND-CLIFFS  CVA GR          2,953.4      (444.1)   1,092.4
CLEVELAND-CLIFFS  CVA TH          2,953.4      (444.1)   1,092.4
CLEVELAND-CLIFFS  CLF US          2,953.4      (444.1)   1,092.4
CLEVELAND-CLIFFS  CLF* MM         2,953.4      (444.1)   1,092.4
CLEVELAND-CLIFFS  CVA QT          2,953.4      (444.1)   1,092.4
CLEVELAND-CLIFFS  CLF2EUR EU      2,953.4      (444.1)   1,092.4
CLEVELAND-CLIFFS  CVA GZ          2,953.4      (444.1)   1,092.4
CLEVELAND-CLIFFS  CLF2 EU         2,953.4      (444.1)   1,092.4
CLEVELAND-CLIFFS  0I0H LN         2,953.4      (444.1)   1,092.4
COCONNECT INC     CCON US             0.0        (0.1)      (0.1)
COGENT COMMUNICA  CCOI US           710.6      (102.5)     231.6
COGENT COMMUNICA  OGM1 GR           710.6      (102.5)     231.6
COGENT COMMUNICA  CCOIUSD EU        710.6      (102.5)     231.6
COMMUNITY HEALTH  CYH US         17,450.0      (165.0)   1,712.0
COMMUNITY HEALTH  CG5 GR         17,450.0      (165.0)   1,712.0
COMMUNITY HEALTH  CG5 TH         17,450.0      (165.0)   1,712.0
COMMUNITY HEALTH  CG5 QT         17,450.0      (165.0)   1,712.0
COMMUNITY HEALTH  CYH1EUR EU     17,450.0      (165.0)   1,712.0
COMMUNITY HEALTH  CYH1USD EU     17,450.0      (165.0)   1,712.0
CONSUMER CAPITAL  CCGN US             5.2        (2.5)      (2.6)
DELEK LOGISTICS   DKL US            443.5       (29.2)      18.7
DELEK LOGISTICS   D6L GR            443.5       (29.2)      18.7
DENNY'S CORP      DE8 GR            323.8       (97.4)     (53.6)
DENNY'S CORP      DENN US           323.8       (97.4)     (53.6)
DEX MEDIA INC     DMDA US         1,419.0    (1,284.0)  (1,999.0)
DINE BRANDS GLOB  DIN US          1,750.2      (146.7)      99.9
DINE BRANDS GLOB  IHP GR          1,750.2      (146.7)      99.9
DOLLARAMA INC     DOL CN          1,948.8       (15.3)     363.2
DOLLARAMA INC     DLMAF US        1,948.8       (15.3)     363.2
DOLLARAMA INC     DR3 GR          1,948.8       (15.3)     363.2
DOLLARAMA INC     DOLEUR EU       1,948.8       (15.3)     363.2
DOLLARAMA INC     DR3 GZ          1,948.8       (15.3)     363.2
DOLLARAMA INC     DR3 TH          1,948.8       (15.3)     363.2
DOLLARAMA INC     DR3 QT          1,948.8       (15.3)     363.2
DOLLARAMA INC     DOLCAD EU       1,948.8       (15.3)     363.2
DOMINO'S PIZZA    EZV TH            836.8    (2,735.4)     181.5
DOMINO'S PIZZA    EZV GR            836.8    (2,735.4)     181.5
DOMINO'S PIZZA    DPZ US            836.8    (2,735.4)     181.5
DOMINO'S PIZZA    EZV QT            836.8    (2,735.4)     181.5
DOMINO'S PIZZA    DPZEUR EU         836.8    (2,735.4)     181.5
DOMINO'S PIZZA    DPZUSD EU         836.8    (2,735.4)     181.5
DUN & BRADSTREET  DB5 GR          2,480.9      (811.2)      41.3
DUN & BRADSTREET  DB5 TH          2,480.9      (811.2)      41.3
DUN & BRADSTREET  DNB US          2,480.9      (811.2)      41.3
DUN & BRADSTREET  DB5 QT          2,480.9      (811.2)      41.3
DUN & BRADSTREET  DNB1EUR EU      2,480.9      (811.2)      41.3
EGAIN CORP        EGAN US            37.4        (9.8)     (13.8)
EGAIN CORP        EGCA GR            37.4        (9.8)     (13.8)
EGAIN CORP        EGANEUR EU         37.4        (9.8)     (13.8)
EGAIN CORP        0IFM LN            37.4        (9.8)     (13.8)
ENPHASE ENERGY    E0P GR            169.1        (9.1)      38.7
ENPHASE ENERGY    ENPH US           169.1        (9.1)      38.7
ENPHASE ENERGY    E0P TH            169.1        (9.1)      38.7
ENPHASE ENERGY    ENPHEUR EU        169.1        (9.1)      38.7
ENPHASE ENERGY    E0P QT            169.1        (9.1)      38.7
ENPHASE ENERGY    ENPHUSD EU        169.1        (9.1)      38.7
ENPHASE ENERGY    0QYE LN           169.1        (9.1)      38.7
EOS PETRO INC     EOPT US             0.1       (23.5)     (23.4)
ERIN ENERGY CORP  ERN US            251.1      (362.8)    (347.0)
ERIN ENERGY CORP  ERN SJ            251.1      (362.8)    (347.0)
ESPERION THERAPE  ESPR US           444.4      (396.3)     171.8
ESPERION THERAPE  0ET GR            444.4      (396.3)     171.8
ESPERION THERAPE  ESPREUR EU        444.4      (396.3)     171.8
ESPERION THERAPE  0ET QT            444.4      (396.3)     171.8
ESPERION THERAPE  ESPRUSD EU        444.4      (396.3)     171.8
ESPERION THERAPE  0IIM LN           444.4      (396.3)     171.8
EVERI HOLDINGS I  EVRI US         1,537.1      (140.6)     (12.0)
EVERI HOLDINGS I  G2C TH          1,537.1      (140.6)     (12.0)
EVERI HOLDINGS I  G2C GR          1,537.1      (140.6)     (12.0)
EVERI HOLDINGS I  EVRIEUR EU      1,537.1      (140.6)     (12.0)
EVERI HOLDINGS I  EVRIUSD EU      1,537.1      (140.6)     (12.0)
EVOLUS INC        EOLS US            77.5        (7.1)     (63.1)
EVOLUS INC        EVL GR             77.5        (7.1)     (63.1)
EVOLUS INC        EOLSEUR EU         77.5        (7.1)     (63.1)
EXELA TECHNOLOGI  XELAU US        1,714.8       (10.0)     (26.0)
EXELA TECHNOLOGI  XELA US         1,714.8       (10.0)     (26.0)
FERRELLGAS-LP     FGP US          1,687.1      (809.8)    (175.9)
FTS INTERNATIONA  FTSI US           831.0      (468.5)     323.9
FTS INTERNATIONA  FT5 QT            831.0      (468.5)     323.9
GAMCO INVESTO-A   GBL US            128.3       (96.3)       -
GNC HOLDINGS INC  IGN GR          1,516.6      (162.0)     478.1
GNC HOLDINGS INC  GNC US          1,516.6      (162.0)     478.1
GNC HOLDINGS INC  IGN TH          1,516.6      (162.0)     478.1
GNC HOLDINGS INC  GNC1USD EU      1,516.6      (162.0)     478.1
GNC HOLDINGS INC  GNC1EUR EU      1,516.6      (162.0)     478.1
GNC HOLDINGS INC  GNC* MM         1,516.6      (162.0)     478.1
GNC HOLDINGS INC  0IT2 LN         1,516.6      (162.0)     478.1
GOGO INC          GOGO US         1,403.2      (191.6)     276.6
GOGO INC          G0G GR          1,403.2      (191.6)     276.6
GOGO INC          G0G QT          1,403.2      (191.6)     276.6
GOGO INC          GOGOEUR EU      1,403.2      (191.6)     276.6
GOGO INC          0IYQ LN         1,403.2      (191.6)     276.6
GREEN PLAINS PAR  GPP US             92.3       (62.8)       5.6
GREEN PLAINS PAR  8GP GR             92.3       (62.8)       5.6
H&R BLOCK INC     HRB US          2,561.3      (698.1)     617.6
H&R BLOCK INC     HRB GR          2,561.3      (698.1)     617.6
H&R BLOCK INC     HRB TH          2,561.3      (698.1)     617.6
H&R BLOCK INC     HRB QT          2,561.3      (698.1)     617.6
H&R BLOCK INC     HRBEUR EU       2,561.3      (698.1)     617.6
H&R BLOCK INC     HRBUSD EU       2,561.3      (698.1)     617.6
H&R BLOCK INC     0HOB LN         2,561.3      (698.1)     617.6
HCA HEALTHCARE I  2BH GR         36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  HCA US         36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  2BH TH         36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  2BH QT         36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  HCAEUR EU      36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  HCAUSD EU      36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  0J1R LN        36,593.0    (4,995.0)   3,819.0
HERBALIFE LTD     HOO GR          2,895.1      (334.7)     953.5
HERBALIFE LTD     HLF US          2,895.1      (334.7)     953.5
HERBALIFE LTD     HLFEUR EU       2,895.1      (334.7)     953.5
HERBALIFE LTD     HOO QT          2,895.1      (334.7)     953.5
HERBALIFE LTD     HOO GZ          2,895.1      (334.7)     953.5
HERBALIFE LTD     HLFUSD EU       2,895.1      (334.7)     953.5
HORTONWORKS INC   HDP US            250.7       (65.0)     (39.1)
HORTONWORKS INC   14K GR            250.7       (65.0)     (39.1)
HORTONWORKS INC   14K QT            250.7       (65.0)     (39.1)
HORTONWORKS INC   HDPEUR EU         250.7       (65.0)     (39.1)
HORTONWORKS INC   0J64 LN           250.7       (65.0)     (39.1)
HP COMPANY-BDR    HPQB34 BZ      35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQ* MM        35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQ US         35,245.0    (2,742.0)  (2,132.0)
HP INC            7HP TH         35,245.0    (2,742.0)  (2,132.0)
HP INC            7HP GR         35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQ TE         35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQ CI         35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQ SW         35,245.0    (2,742.0)  (2,132.0)
HP INC            HWP QT         35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQUSD EU      35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQUSD SW      35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQEUR EU      35,245.0    (2,742.0)  (2,132.0)
HP INC            7HP GZ         35,245.0    (2,742.0)  (2,132.0)
HP INC            0J2E LN        35,245.0    (2,742.0)  (2,132.0)
IDEXX LABS        IDXX US         1,713.4       (53.8)     (32.6)
IDEXX LABS        IX1 GR          1,713.4       (53.8)     (32.6)
IDEXX LABS        IX1 TH          1,713.4       (53.8)     (32.6)
IDEXX LABS        IX1 QT          1,713.4       (53.8)     (32.6)
IDEXX LABS        IDXX AV         1,713.4       (53.8)     (32.6)
IDEXX LABS        IX1 GZ          1,713.4       (53.8)     (32.6)
IDEXX LABS        0J8P LN         1,713.4       (53.8)     (32.6)
IMMUNOGEN INC     IMU GR            294.7       (17.9)     220.6
IMMUNOGEN INC     IMGN US           294.7       (17.9)     220.6
IMMUNOGEN INC     IMU TH            294.7       (17.9)     220.6
IMMUNOGEN INC     IMU QT            294.7       (17.9)     220.6
IMMUNOGEN INC     IMU GZ            294.7       (17.9)     220.6
IMMUNOGEN INC     IMGNEUR EU        294.7       (17.9)     220.6
IMMUNOGEN INC     IMGNUSD EU        294.7       (17.9)     220.6
INNOVIVA INC      INVA US           367.3      (242.7)     165.6
INNOVIVA INC      HVE GR            367.3      (242.7)     165.6
INNOVIVA INC      INVAEUR EU        367.3      (242.7)     165.6
INNOVIVA INC      HVE GZ            367.3      (242.7)     165.6
INTERNAP CORP     IP9N GR           586.5        (1.0)     (23.5)
INTERNAP CORP     INAP US           586.5        (1.0)     (23.5)
INTERNAP CORP     INAPEUR EU        586.5        (1.0)     (23.5)
ISRAMCO INC       IRM GR            108.8       (23.8)      13.0
ISRAMCO INC       ISRL US           108.8       (23.8)      13.0
ISRAMCO INC       ISRLEUR EU        108.8       (23.8)      13.0
IWEB INC          IWBBD US            1.1        (0.3)      (0.3)
JACK IN THE BOX   JBX GR          1,157.6      (374.6)     138.0
JACK IN THE BOX   JACK US         1,157.6      (374.6)     138.0
JACK IN THE BOX   JACK1EUR EU     1,157.6      (374.6)     138.0
JACK IN THE BOX   JBX GZ          1,157.6      (374.6)     138.0
JACK IN THE BOX   JBX QT          1,157.6      (374.6)     138.0
JUST ENERGY GROU  JE US           1,387.5       (75.7)     (71.4)
JUST ENERGY GROU  1JE GR          1,387.5       (75.7)     (71.4)
JUST ENERGY GROU  JE CN           1,387.5       (75.7)     (71.4)
KERYX BIOPHARM    KYX GR            158.9       (14.1)      96.1
KERYX BIOPHARM    KERX US           158.9       (14.1)      96.1
KERYX BIOPHARM    KYX TH            158.9       (14.1)      96.1
KERYX BIOPHARM    KYX QT            158.9       (14.1)      96.1
KERYX BIOPHARM    KERXEUR EU        158.9       (14.1)      96.1
KERYX BIOPHARM    KERXUSD EU        158.9       (14.1)      96.1
L BRANDS INC      LTD GR          8,148.5      (751.0)   1,262.2
L BRANDS INC      LTD TH          8,148.5      (751.0)   1,262.2
L BRANDS INC      LB US           8,148.5      (751.0)   1,262.2
L BRANDS INC      LBEUR EU        8,148.5      (751.0)   1,262.2
L BRANDS INC      LB* MM          8,148.5      (751.0)   1,262.2
L BRANDS INC      LTD QT          8,148.5      (751.0)   1,262.2
L BRANDS INC      LBUSD EU        8,148.5      (751.0)   1,262.2
L BRANDS INC      0JSC LN         8,148.5      (751.0)   1,262.2
LAMB WESTON       LW US           2,714.9      (474.9)     357.8
LAMB WESTON       LW-WEUR EU      2,714.9      (474.9)     357.8
LAMB WESTON       0L5 GR          2,714.9      (474.9)     357.8
LAMB WESTON       0L5 TH          2,714.9      (474.9)     357.8
LAMB WESTON       0L5 QT          2,714.9      (474.9)     357.8
LAMB WESTON       LW-WUSD EU      2,714.9      (474.9)     357.8
LEGACY RESERVES   LRT GR          1,493.1      (271.7)     (32.2)
LEGACY RESERVES   LGCY US         1,493.1      (271.7)     (32.2)
LEGACY RESERVES   LRT QT          1,493.1      (271.7)     (32.2)
LEGACY RESERVES   LRT GZ          1,493.1      (271.7)     (32.2)
LILIS ENERGY INC  LLEX US           195.9       (30.9)       0.0
LILIS ENERGY INC  0KF1 GR           195.9       (30.9)       0.0
LILIS ENERGY INC  LLEXEUR EU        195.9       (30.9)       0.0
LOCKHEED MARTIN   LMT US         46,521.0      (609.0)   4,824.0
LOCKHEED MARTIN   LOM GR         46,521.0      (609.0)   4,824.0
LOCKHEED MARTIN   LOM TH         46,521.0      (609.0)   4,824.0
LOCKHEED MARTIN   LMT* MM        46,521.0      (609.0)   4,824.0
LOCKHEED MARTIN   LMT SW         46,521.0      (609.0)   4,824.0
LOCKHEED MARTIN   LMT1EUR EU     46,521.0      (609.0)   4,824.0
LOCKHEED MARTIN   LOM QT         46,521.0      (609.0)   4,824.0
LOCKHEED MARTIN   LMT1CHF EU     46,521.0      (609.0)   4,824.0
LOCKHEED MARTIN   LMT1USD EU     46,521.0      (609.0)   4,824.0
LOCKHEED MARTIN   LOM GZ         46,521.0      (609.0)   4,824.0
LOCKHEED MARTIN   0R3E LN        46,521.0      (609.0)   4,824.0
LOCKHEED-BDR      LMTB34 BZ      46,521.0      (609.0)   4,824.0
LOCKHEED-CEDEAR   LMT AR         46,521.0      (609.0)   4,824.0
MCDONALDS - BDR   MCDC34 BZ      33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MDO TH         33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD TE         33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MDO GR         33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD* MM        33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD US         33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD SW         33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD CI         33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MDO QT         33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCDCHF EU      33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCDUSD EU      33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCDUSD SW      33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCDEUR EU      33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MDO GZ         33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD AV         33,803.7    (3,268.0)   2,436.6
MCDONALDS-CEDEAR  MCD AR         33,803.7    (3,268.0)   2,436.6
MDC PARTNERS-A    MDCA US         1,698.9       (92.6)    (232.9)
MDC PARTNERS-A    MD7A GR         1,698.9       (92.6)    (232.9)
MDC PARTNERS-A    MDCAEUR EU      1,698.9       (92.6)    (232.9)
MEDLEY MANAGE-A   MDLY US           135.5       (11.6)      35.7
MICHAELS COS INC  MIK US          2,300.2    (1,509.5)     719.0
MICHAELS COS INC  MIM GR          2,300.2    (1,509.5)     719.0
MONEYGRAM INTERN  MGI US          4,772.5      (245.3)     (65.5)
MONEYGRAM INTERN  9M1N GR         4,772.5      (245.3)     (65.5)
MONEYGRAM INTERN  9M1N QT         4,772.5      (245.3)     (65.5)
MONEYGRAM INTERN  9M1N TH         4,772.5      (245.3)     (65.5)
MONEYGRAM INTERN  MGIEUR EU       4,772.5      (245.3)     (65.5)
MONEYGRAM INTERN  MGIUSD EU       4,772.5      (245.3)     (65.5)
MOODY'S CORP      DUT GR          8,594.2      (114.9)     517.3
MOODY'S CORP      MCO US          8,594.2      (114.9)     517.3
MOODY'S CORP      DUT TH          8,594.2      (114.9)     517.3
MOODY'S CORP      MCOEUR EU       8,594.2      (114.9)     517.3
MOODY'S CORP      DUT QT          8,594.2      (114.9)     517.3
MOODY'S CORP      MCO* MM         8,594.2      (114.9)     517.3
MOODY'S CORP      DUT GZ          8,594.2      (114.9)     517.3
MOODY'S CORP      MCOUSD EU       8,594.2      (114.9)     517.3
MOODY'S CORP      0K36 LN         8,594.2      (114.9)     517.3
MOSAIC A-CLASS A  MOSC US             0.6        (0.0)      (0.0)
MOSAIC ACQUISITI  MOSC/U US           0.6        (0.0)      (0.0)
MOTOROLA SOLUTIO  MTLA GR         8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MTLA TH         8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MSI US          8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MOT TE          8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MTLA QT         8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MSI1EUR EU      8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MTLA GZ         8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MSI1USD EU      8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  0K3H LN         8,208.0    (1,727.0)   1,019.0
MSG NETWORKS- A   MSGN US           851.8      (743.2)     229.6
MSG NETWORKS- A   1M4 GR            851.8      (743.2)     229.6
MSG NETWORKS- A   1M4 TH            851.8      (743.2)     229.6
MSG NETWORKS- A   1M4 QT            851.8      (743.2)     229.6
MSG NETWORKS- A   MSGNEUR EU        851.8      (743.2)     229.6
MSG NETWORKS- A   MSGNUSD EU        851.8      (743.2)     229.6
NATERA INC        NTRA US           178.8       (10.4)      39.3
NATERA INC        45E GR            178.8       (10.4)      39.3
NATHANS FAMOUS    NATH US            92.9       (85.0)      51.8
NATHANS FAMOUS    NFA GR             92.9       (85.0)      51.8
NATIONAL CINEMED  XWM GR          1,148.1        (1.2)     102.9
NATIONAL CINEMED  NCMI US         1,148.1        (1.2)     102.9
NATIONAL CINEMED  NCMIEUR EU      1,148.1        (1.2)     102.9
NAVISTAR INTL     IHR GR          5,969.0    (4,583.0)     705.0
NAVISTAR INTL     NAV US          5,969.0    (4,583.0)     705.0
NAVISTAR INTL     IHR TH          5,969.0    (4,583.0)     705.0
NAVISTAR INTL     IHR QT          5,969.0    (4,583.0)     705.0
NAVISTAR INTL     IHR GZ          5,969.0    (4,583.0)     705.0
NAVISTAR INTL     NAVEUR EU       5,969.0    (4,583.0)     705.0
NAVISTAR INTL     NAVUSD EU       5,969.0    (4,583.0)     705.0
NEBULA ACQUISITI  NEBUU US            0.0        (0.0)      (0.0)
NEBULA ACQUISITI  NEBU US             0.0        (0.0)      (0.0)
NEW ENG RLTY-LP   NEN US            226.8       (35.3)       -
NUTRIEN LTD       NTR US              0.2        (0.5)      (0.6)
NUTRIEN LTD       NTR CN              0.2        (0.5)      (0.6)
NUTRIEN LTD       N7T TH              0.2        (0.5)      (0.6)
NUTRIEN LTD       N7T GR              0.2        (0.5)      (0.6)
NUTRIEN LTD       NTREUR EU           0.2        (0.5)      (0.6)
NUTRIEN LTD       NTRUSD EU           0.2        (0.5)      (0.6)
NUTRIEN LTD       NTRCAD EU           0.2        (0.5)      (0.6)
NUTRIEN LTD       NTRN MM             0.2        (0.5)      (0.6)
NYMOX PHARMACEUT  NYMX US             1.3        (0.7)      (0.7)
NYMOX PHARMACEUT  NYM GR              1.3        (0.7)      (0.7)
NYMOX PHARMACEUT  NYM GZ              1.3        (0.7)      (0.7)
NYMOX PHARMACEUT  NYMXEUR EU          1.3        (0.7)      (0.7)
NYMOX PHARMACEUT  NYMXUSD EU          1.3        (0.7)      (0.7)
OMEROS CORP       3O8 GR            116.3        (2.8)      82.1
OMEROS CORP       OMER US           116.3        (2.8)      82.1
OMEROS CORP       3O8 TH            116.3        (2.8)      82.1
OMEROS CORP       OMEREUR EU        116.3        (2.8)      82.1
OMEROS CORP       OMERUSD EU        116.3        (2.8)      82.1
OMEROS CORP       0KBU LN           116.3        (2.8)      82.1
PAPA JOHN'S INTL  PZZA US           555.6       (99.2)      37.1
PAPA JOHN'S INTL  PP1 GR            555.6       (99.2)      37.1
PAPA JOHN'S INTL  PZZAEUR EU        555.6       (99.2)      37.1
PENN NATL GAMING  PN1 GR          5,234.8       (73.1)    (129.0)
PENN NATL GAMING  PENN US         5,234.8       (73.1)    (129.0)
PHILIP MORRIS IN  PM1EUR EU      42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  PMI SW         42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  PM1 TE         42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  4I1 TH         42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  PM1CHF EU      42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  4I1 GR         42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  PM US          42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  PM1 EU         42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  PMI1 IX        42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  PMI EB         42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  4I1 QT         42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  4I1 GZ         42,968.0   (10,230.0)   5,632.0
PHILIP MORRIS IN  PM LN          42,968.0   (10,230.0)   5,632.0
PINNACLE ENTERTA  PNK US          3,950.2      (321.0)     (60.7)
PINNACLE ENTERTA  65P GR          3,950.2      (321.0)     (60.7)
PLANET FITNESS-A  PLNT US         1,092.5      (136.9)      65.0
PLANET FITNESS-A  3PL TH          1,092.5      (136.9)      65.0
PLANET FITNESS-A  3PL GR          1,092.5      (136.9)      65.0
PLANET FITNESS-A  3PL QT          1,092.5      (136.9)      65.0
PLANET FITNESS-A  PLNT1EUR EU     1,092.5      (136.9)      65.0
PLANET FITNESS-A  PLNT1USD EU     1,092.5      (136.9)      65.0
PLANET FITNESS-A  0KJD LN         1,092.5      (136.9)      65.0
PLAYAGS INC       AGS US            697.2       (27.9)      39.0
PROCESSA PHARMAC  PCSA US             0.1        (0.0)      (0.0)
PROS HOLDINGS IN  PH2 GR            288.7       (47.0)     100.0
PROS HOLDINGS IN  PRO US            288.7       (47.0)     100.0
REATA PHARMACE-A  RETA US           135.3      (147.0)      85.5
REATA PHARMACE-A  2R3 GR            135.3      (147.0)      85.5
REATA PHARMACE-A  RETAEUR EU        135.3      (147.0)      85.5
REGAL ENTERTAI-A  RGC US          2,842.9      (855.8)     (98.1)
REGAL ENTERTAI-A  RETA GR         2,842.9      (855.8)     (98.1)
REMARK HOLD INC   3SWN GR           109.7        (9.4)     (58.2)
REMARK HOLD INC   MARK US           109.7        (9.4)     (58.2)
REMARK HOLD INC   MARKEUR EU        109.7        (9.4)     (58.2)
RESOLUTE ENERGY   R21 GR            641.9       (74.4)     (82.9)
RESOLUTE ENERGY   REN US            641.9       (74.4)     (82.9)
RESOLUTE ENERGY   RENEUR EU         641.9       (74.4)     (82.9)
REVLON INC-A      REV US          3,056.9      (770.4)     210.9
REVLON INC-A      RVL1 GR         3,056.9      (770.4)     210.9
REVLON INC-A      RVL1 TH         3,056.9      (770.4)     210.9
REVLON INC-A      REVEUR EU       3,056.9      (770.4)     210.9
REVLON INC-A      REVUSD EU       3,056.9      (770.4)     210.9
RH                RH US           1,801.6       (25.3)     219.2
RH                RS1 GR          1,801.6       (25.3)     219.2
RH                RH* MM          1,801.6       (25.3)     219.2
RH                RHEUR EU        1,801.6       (25.3)     219.2
RH                0KTF LN         1,801.6       (25.3)     219.2
RIMINI STREET IN  RMNIU US          122.2      (210.3)    (116.6)
RIMINI STREET IN  RMNI US           122.2      (210.3)    (116.6)
RR DONNELLEY & S  DLLN GR         3,904.5      (202.9)     663.9
RR DONNELLEY & S  RRD US          3,904.5      (202.9)     663.9
RR DONNELLEY & S  DLLN TH         3,904.5      (202.9)     663.9
RR DONNELLEY & S  RRDEUR EU       3,904.5      (202.9)     663.9
RR DONNELLEY & S  RRDUSD EU       3,904.5      (202.9)     663.9
RYERSON HOLDING   RYI US          1,711.9        (7.4)     701.2
RYERSON HOLDING   7RY GR          1,711.9        (7.4)     701.2
SALLY BEAUTY HOL  SBH US          2,113.3      (342.6)     573.7
SALLY BEAUTY HOL  S7V GR          2,113.3      (342.6)     573.7
SANCHEZ ENERGY C  SN US           2,470.6       (41.6)    (111.7)
SANCHEZ ENERGY C  SN* MM          2,470.6       (41.6)    (111.7)
SBA COMM CORP     4SB GR          7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     SBAC US         7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     SBJ TH          7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     SBACEUR EU      7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     4SB GZ          7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     SBACUSD EU      7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     0KYZ LN         7,320.2    (2,599.1)     (19.4)
SCIENTIFIC GAMES  SGMS US         7,725.3    (2,027.0)   1,136.6
SCIENTIFIC GAMES  TJW GR          7,725.3    (2,027.0)   1,136.6
SCPHARMACEUTICAL  SCPH US            34.3       (67.0)      29.1
SCPHARMACEUTICAL  SCPHEUR EU         34.3       (67.0)      29.1
SCPHARMACEUTICAL  2SX TH             34.3       (67.0)      29.1
SCPHARMACEUTICAL  SCPHUSD EU         34.3       (67.0)      29.1
SHELL MIDSTREAM   SHLX US         1,366.5      (565.9)     148.7
SHELL MIDSTREAM   49M GR          1,366.5      (565.9)     148.7
SHELL MIDSTREAM   49M TH          1,366.5      (565.9)     148.7
SHELL MIDSTREAM   49M QT          1,366.5      (565.9)     148.7
SIGA TECH INC     SIGA US           144.7      (323.1)      30.6
SIRIUS XM HOLDIN  SIRI US         8,329.4    (1,523.9)  (2,350.6)
SIRIUS XM HOLDIN  RDO TH          8,329.4    (1,523.9)  (2,350.6)
SIRIUS XM HOLDIN  RDO GR          8,329.4    (1,523.9)  (2,350.6)
SIRIUS XM HOLDIN  RDO QT          8,329.4    (1,523.9)  (2,350.6)
SIRIUS XM HOLDIN  SIRIEUR EU      8,329.4    (1,523.9)  (2,350.6)
SIRIUS XM HOLDIN  RDO GZ          8,329.4    (1,523.9)  (2,350.6)
SIRIUS XM HOLDIN  SIRI AV         8,329.4    (1,523.9)  (2,350.6)
SIRIUS XM HOLDIN  SIRIUSD EU      8,329.4    (1,523.9)  (2,350.6)
SIRIUS XM HOLDIN  0L6Z LN         8,329.4    (1,523.9)  (2,350.6)
SIX FLAGS ENTERT  SIX US          2,456.7       (10.7)     (76.8)
SIX FLAGS ENTERT  6FE GR          2,456.7       (10.7)     (76.8)
SIX FLAGS ENTERT  SIXEUR EU       2,456.7       (10.7)     (76.8)
SOLARWINDOW TECH  WNDW US             3.0        (0.9)       2.6
SOLARWINDOW TECH  WNDW LN             3.0        (0.9)       2.6
SONIC CORP        SONC US           552.9      (237.3)      38.7
SONIC CORP        SO4 GR            552.9      (237.3)      38.7
SONIC CORP        SONCEUR EU        552.9      (237.3)      38.7
STARCO BRANDS IN  STCB US             0.3        (1.0)      (1.0)
STRAIGHT PATH-B   STRP US            10.1       (20.3)     (13.5)
STRAIGHT PATH-B   5I0 GR             10.1       (20.3)     (13.5)
SYNTEL INC        SYNT US           483.7       (12.9)     157.2
SYNTEL INC        SYE GR            483.7       (12.9)     157.2
SYNTEL INC        SYE TH            483.7       (12.9)     157.2
SYNTEL INC        SYE QT            483.7       (12.9)     157.2
SYNTEL INC        SYNT1EUR EU       483.7       (12.9)     157.2
SYNTEL INC        SYNT* MM          483.7       (12.9)     157.2
SYNTEL INC        SYNT1USD EU       483.7       (12.9)     157.2
TALEND SA - ADR   TLND US           172.8        (1.1)       1.0
TALEND SA - ADR   0T7 GR            172.8        (1.1)       1.0
TALEND SA - ADR   0T7 TH            172.8        (1.1)       1.0
TALEND SA - ADR   TLNDUSD EU        172.8        (1.1)       1.0
TALEND SA - ADR   0LCZ LN           172.8        (1.1)       1.0
TANDEM DIABETES   TNDM US            95.3       (29.1)      28.1
TANDEM DIABETES   TNDMUSD EU         95.3       (29.1)      28.1
TAUBMAN CENTERS   TU8 GR          4,214.6      (142.5)       -
TAUBMAN CENTERS   TCO US          4,214.6      (142.5)       -
TAUBMAN CENTERS   0LDD LN         4,214.6      (142.5)       -
TOWN SPORTS INTE  T3D GR            236.7       (78.0)       5.4
TOWN SPORTS INTE  CLUB US           236.7       (78.0)       5.4
TRANSDIGM GROUP   T7D GR         10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   TDG US         10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   T7D QT         10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   TDGEUR EU      10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   T7D TH         10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   TDGUSD EU      10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   0REK LN        10,112.1    (2,599.7)   1,447.9
TUPPERWARE BRAND  TUP US          1,388.0      (119.4)     (28.3)
TUPPERWARE BRAND  TUP GR          1,388.0      (119.4)     (28.3)
TUPPERWARE BRAND  TUP QT          1,388.0      (119.4)     (28.3)
TUPPERWARE BRAND  TUP GZ          1,388.0      (119.4)     (28.3)
TUPPERWARE BRAND  TUP TH          1,388.0      (119.4)     (28.3)
TUPPERWARE BRAND  TUP1EUR EU      1,388.0      (119.4)     (28.3)
TUPPERWARE BRAND  TUP1USD EU      1,388.0      (119.4)     (28.3)
ULTRA PETROLEUM   UPL US          1,513.0    (1,154.6)     (81.1)
ULTRA PETROLEUM   UPL1EUR EU      1,513.0    (1,154.6)     (81.1)
ULTRA PETROLEUM   UPM1 GR         1,513.0    (1,154.6)     (81.1)
ULTRA PETROLEUM   UPM1 TH         1,513.0    (1,154.6)     (81.1)
ULTRA PETROLEUM   UPM1 QT         1,513.0    (1,154.6)     (81.1)
ULTRA PETROLEUM   UPL1USD EU      1,513.0    (1,154.6)     (81.1)
UNISYS CORP       UIS EU          2,542.7    (1,325.7)     418.6
UNISYS CORP       UISCHF EU       2,542.7    (1,325.7)     418.6
UNISYS CORP       UISEUR EU       2,542.7    (1,325.7)     418.6
UNISYS CORP       UIS US          2,542.7    (1,325.7)     418.6
UNISYS CORP       UIS1 SW         2,542.7    (1,325.7)     418.6
UNISYS CORP       USY1 TH         2,542.7    (1,325.7)     418.6
UNISYS CORP       USY1 GR         2,542.7    (1,325.7)     418.6
UNISYS CORP       USY1 GZ         2,542.7    (1,325.7)     418.6
UNISYS CORP       USY1 QT         2,542.7    (1,325.7)     418.6
UNITI GROUP INC   UNIT US         4,330.1    (1,123.6)       -
UNITI GROUP INC   8XC GR          4,330.1    (1,123.6)       -
UNITI GROUP INC   CSALUSD EU      4,330.1    (1,123.6)       -
UNITI GROUP INC   0LJB LN         4,330.1    (1,123.6)       -
VALVOLINE INC     VVV US          1,827.0      (194.0)     367.0
VALVOLINE INC     0V4 GR          1,827.0      (194.0)     367.0
VALVOLINE INC     VVVEUR EU       1,827.0      (194.0)     367.0
VALVOLINE INC     0V4 QT          1,827.0      (194.0)     367.0
VECTOR GROUP LTD  VGR GR          1,328.3      (331.8)     409.1
VECTOR GROUP LTD  VGR US          1,328.3      (331.8)     409.1
VECTOR GROUP LTD  VGR QT          1,328.3      (331.8)     409.1
VECTOR GROUP LTD  VGREUR EU       1,328.3      (331.8)     409.1
VERISIGN INC      VRS TH          2,941.2    (1,260.3)     885.6
VERISIGN INC      VRS GR          2,941.2    (1,260.3)     885.6
VERISIGN INC      VRSN US         2,941.2    (1,260.3)     885.6
VERISIGN INC      VRS QT          2,941.2    (1,260.3)     885.6
VERISIGN INC      VRSNEUR EU      2,941.2    (1,260.3)     885.6
VERISIGN INC      VRS GZ          2,941.2    (1,260.3)     885.6
VERISIGN INC      VRSNUSD EU      2,941.2    (1,260.3)     885.6
W&T OFFSHORE INC  WTI US            907.6      (573.5)      22.4
W&T OFFSHORE INC  UWV GR            907.6      (573.5)      22.4
W&T OFFSHORE INC  WTI1EUR EU        907.6      (573.5)      22.4
WAYFAIR INC- A    W US            1,213.4       (48.3)      77.1
WAYFAIR INC- A    1WF GR          1,213.4       (48.3)      77.1
WAYFAIR INC- A    1WF TH          1,213.4       (48.3)      77.1
WAYFAIR INC- A    WEUR EU         1,213.4       (48.3)      77.1
WAYFAIR INC- A    1WF QT          1,213.4       (48.3)      77.1
WAYFAIR INC- A    WUSD EU         1,213.4       (48.3)      77.1
WEIGHT WATCHERS   WTW US          1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WW6 GR          1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WW6 TH          1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WTWEUR EU       1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WW6 QT          1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WW6 GZ          1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WTWUSD EU       1,246.0    (1,011.5)    (134.0)
WESTERN UNION     WU US           9,231.4      (491.4)  (1,132.3)
WESTERN UNION     W3U GR          9,231.4      (491.4)  (1,132.3)
WESTERN UNION     WU* MM          9,231.4      (491.4)  (1,132.3)
WESTERN UNION     W3U TH          9,231.4      (491.4)  (1,132.3)
WESTERN UNION     W3U QT          9,231.4      (491.4)  (1,132.3)
WESTERN UNION     WUEUR EU        9,231.4      (491.4)  (1,132.3)
WESTERN UNION     W3U GZ          9,231.4      (491.4)  (1,132.3)
WESTERN UNION     0LVJ LN         9,231.4      (491.4)  (1,132.3)
WIDEOPENWEST INC  WOW US          2,441.6      (204.4)     (26.2)
WIDEOPENWEST INC  WU5 GR          2,441.6      (204.4)     (26.2)
WIDEOPENWEST INC  WU5 TH          2,441.6      (204.4)     (26.2)
WIDEOPENWEST INC  WU5 QT          2,441.6      (204.4)     (26.2)
WIDEOPENWEST INC  WOW1EUR EU      2,441.6      (204.4)     (26.2)
WIDEOPENWEST INC  WOW1USD EU      2,441.6      (204.4)     (26.2)
WINGSTOP INC      WING US           119.8       (48.3)      (3.0)
WINGSTOP INC      EWG GR            119.8       (48.3)      (3.0)
WINGSTOP INC      WING1EUR EU       119.8       (48.3)      (3.0)
WINMARK CORP      WINA US            48.4       (30.7)      11.9
WINMARK CORP      GBZ GR             48.4       (30.7)      11.9
WINMARK CORP      WINAUSD EU         48.4       (30.7)      11.9
WORKIVA INC       WK US             157.7       (16.9)     (14.0)
WORKIVA INC       0WKA GR           157.7       (16.9)     (14.0)
WORKIVA INC       WKEUR EU          157.7       (16.9)     (14.0)
YELLOW PAGES LTD  Y CN              529.9      (218.8)      35.1
YRC WORLDWIDE IN  YRCW US         1,585.5      (353.5)     155.9
YRC WORLDWIDE IN  YEL1 GR         1,585.5      (353.5)     155.9
YRC WORLDWIDE IN  YEL1 TH         1,585.5      (353.5)     155.9
YRC WORLDWIDE IN  YEL1 QT         1,585.5      (353.5)     155.9
YRC WORLDWIDE IN  YRCWEUR EU      1,585.5      (353.5)     155.9
YRC WORLDWIDE IN  YRCWUSD EU      1,585.5      (353.5)     155.9
YUM! BRANDS INC   YUM US          5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   TGR GR          5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   TGR TH          5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   YUMEUR EU       5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   TGR QT          5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   YUM SW          5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   YUMUSD SW       5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   YUMUSD EU       5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   TGR GZ          5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   0QYD LN         5,311.0    (6,334.0)     995.0


                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
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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
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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
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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
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                   *** End of Transmission ***