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         T R O U B L E D   C O M P A N Y   R E P O R T E R

              Wednesday, April 11, 2018, Vol. 22, No. 100

                            Headlines

22 MAPLE STREET: Hires Goldberg Weprin as Counsel
328 HOFFMAN LANE: U.S. Trustee Unable to Appoint Committee
3600 ASHE: Hires Anglin Flewelling as Bankruptcy Counsel
4 WEST HOLDINGS: Committee Hires Pepper Hamilton as Counsel
499 WEST 158TH: Hires Scott A. Steinberg as Attorney

8133 LEESBURG: May Obtain DIP Financing From Jefferson-Marumsco 2
A HELPING HAND TOO: April 26 Plan Confirmation Hearing
A+ QUALITY HOME: DOJ Watchdog Seeks Appointment of Ch. 11 Trustee
ACCESS PROGRAMMING: U.S. Trustee Unable to Appoint Committee
ACE MOTOR ACCEPTANCE: Hires Henderson Law as Counsel

ACI WORLDWIDE: S&P Ups CCR to 'BB' on Stable Operating Performance
ADITI HOLDINGS: Hires Samantha Lusk & Associates Realty as Realtor
ADVANCED CONTRACTING: Hires Grassi & Co. as Tax Advisor
ADVANCED PAIN: Trustee Proposes Plan to Liquidate Assets
AMERICAN STEEL: U.S. Trustee Unable to Appoint Committee

APERGY CORP: S&P Assigns 'BB-' Corp Credit Rating, Outlook Stable
APERGY CORPORATION: Moody's Assigns Ba3 Corporate Family Rating
AQUA MARINE: Taps Segars & Company, PC, as Accountant
ATLANTIC MECHANICAL: Taps Joseph J. D'Agostino, Jr., LLC as Counsel
BEACH COMMUNITY: Voluntary Chapter 11 Case Summary

BG 1 LAZZARA: Case Summary & 4 Largest Unsecured Creditors
BLACK SQUARE: Taps Shapiro, Blasi, Wasserman as Special Counsel
BLACKPOINT AT LINVILLE: Taps Kight Law Office as Legal Counsel
BLACKPOINT LAND: Taps Kight Law Office as Legal Counsel
BLUFF CREEK: Plan Outline Okayed, Plan Hearing on April 26

BON-TON STORES: Investor Group Proposes to Acquire Business
BON-TON STORES: Panel Supports Work Fee Payment
CALVARY COMMUNITY: Judge Directs Appointment of Chapter 11 Trustee
CANDI CONTROLS: U.S. Trustee Unable to Appoint Committee
CATHOLIC SCHOOL: Bankr. Court Junks Bid for Stay Pending Appeal

CELADON GROUP: Says Audit Committee Probe Nears Completion
CHESTNUT FIRM: Case Summary & 20 Largest Unsecured Creditors
CLAIRE'S STORES: Willkie, Morris Represent Ad Hoc First Lien Group
COLONIAL MEDICAL: Seeks to Expand Scope of 1611 Law Services
COMMUNITY FELLOWSHIP: U.S. Trustee Unable to Appoint Committee

CONDERE CORP: Natchez Suit vs Titan Remanded to State Court
CONDO 64: Authorized to Continue Using Cash Collateral Until May 26
CSRA INC: Moody's Withdraws Ba2 Corporate Family Rating
CUPEYVILLE SCHOOL: Court OK's Disclosures; Plan Hearing on May 9
DELUXE ENTERTAINMENT: Amended Loan Won't Impact on Moody's B2 CFR

DIFFUSION PHARMACEUTICALS: Incurs $2.6 Million Net Loss in 2017
DOMINUS HEALTH: Monroe Capital to Hold Public Auction on April 30
DPW HOLDINGS: Delays Form 10-K Filing
DYMC INC: Hires Alla Kachan Law Office as Attorney
DYNCORP INTERNATIONAL: S&P Raises CCR to 'B+', Outlook Stable

ETERON INC: Case Summary & 20 Largest Unsecured Creditors
EV ENERGY: Hires Prime Clerk LLC as Claims and Noticing Agent
EXGEN TEXAS: Wachtell, Morris Represent First-Lien Lenders
EYEPOINT PHARMACEUTICALS: Signs Employment Contract with CMO
FANNIE MAE: Fitch Affirms 'C' Preferred Stock Rating

FHH PROPERTIES: Hires Arthur L. Schwertz as Appraiser
FHH PROPERTIES: Hires David Corkern as Special Counsel
FHH PROPERTIES: Hires Patrick Gros CPA, APAC, as Accountant
FIELDPOINT PETROLEUM: Swings to $2.7 Million Net Income in 2017
FIRSTENERGY SOLUTIONS: Taps Prime Clerk as Claims Agent

FREEDOM MORTGAGE: Fitch to Rate $700MM Sr. Unsecured Debt
G HURTADO CONSTRUCTION: Taps M. Jones and Associates as Attorneys
GEN-KAL PIPE: Hires Cullen & Co. as Special Counsel
GIGA-TRONICS INC: Porter & EDJ Have 9.3% Stake as of March 23
GLASGOW EQUIPMENT: U.S. Trustee Unable to Appoint Committee

GOLDSTREET AUTOMOTIVE: April 24 Plan Outline Approval Hearing
GREEN DREAMS: Taps Ivey McClellan as Legal Counsel
H MELTON VENTURES: Trustee's Sale of All Assets of Courtyard Okayed
HARRIS FINANCIAL: U.S. Trustee Unable to Appoint Committee
HEARTLAND DENTAL: S&P Affirms 'B-' CCR, Outlook Stable

INTEGRATED WEALTH: DOJ Watchdog Seeks Appointment of Trustee
JAMES F. HUMPHREYS: HFM Bid to Compel Not Timely Filed, Ct. Says
JERRY BATTEH: $95K Sale of Jacksonville Property to Niermann Okayed
JET MIDWEST: U.S. Trustee Unable to Appoint Committee
LAKESHORE FARMS: U.S. Trustee Unable to Appoint Committee

LAWRENCE BARREGO: $950K Sale of West Harrison Property Approved
LIFELINE SLEEP: Disclosure Statement Hearing Set for April 24
LINCOLN ENTERPRISE: U.S. Trustee Unable to Appoint Committee
LOS ANGELES INTERNET: Taps Lewis Brisbois as Legal Counsel
M&G USA: Wants DIP Financing From Corpus Christi Polymers

MACK INDUSTRIES: Trustee Seeks Court Approval to Sell Assets
MACK-CALI REALTY: Fitch Lowers Long-Term IDR to BB; Outlook Stable
MARQUIS DIAGNOSTIC: Taps Henry F. Sewell as Legal Counsel
MIAMI LIMO: U.S. Trustee Unable to Appoint Committee
MIRAGE DENTAL: Taps Buechler & Garber as Legal Counsel

MSAMN CORP: Court Directs Appointment of Chapter 11 Trustee
NAI ENTERTAINMENT: S&P Rates New $375MM Sec. Credit Facility 'BB'
NATURAL MOLECULAR: Trustee's Sale of Normandy Park Property Okayed
OAKHURST LODGE: Settlement with FCBTC Alters Creditors' Rights
OAKLEY GRADING: Case Summary & 20 Largest Unsecured Creditors

ODYSSEY CONTRACTING: Breached Subcontract with L&L, Court Rules
ONE HORIZON: Reports $7.43 Million Net Loss for 2017
OPTIMIZED LEASING: U.S. Trustee Unable to Appoint Committee
PAINTSVILLE INVESTORS: Case Summary & 20 Top Unsecured Creditors
PESCRILLO NEW YORK: Case Summary & 11 Unsecured Creditors

PSIVIDA CORP: Changes Name to 'EyePoint Pharmaceuticals, Inc.'
REAL INDUSTRY: Has Until July 15 To Exclusively File Plan
REMINGTON OUTDOOR: Court to Convene Combined Plan Hearing on May 2
REMINGTON OUTDOOR: Final Hearing on DIP Loans Set for April 18
RINGWOOD PROPERTIES: Taps McNally as New Legal Counsel

ROADHOUSE HOLDING: District Court Dismisses W. English Appeal
ROCK BRIDGE: U.S. Trustee Unable to Appoint Committee
RSF 17872: Exit Plan to Pay Unsecured Claims in Full
SAKURA ENTERPRISES: Case Summary & Unsecured Creditor
SCG MADILL: Asks for Exclusively Plan Filing Extension

SE PROFESSIONALS: Court Confirms Second Amended Plan as Modified
SEADRILL LTD: Court OKs Settlements with Samsung, Daewoo
SEARS HOLDINGS: S&P Hikes Rating to 'CCC-' as $134MM Payment Looms
SEVEN TOWER: Exit Plan to Pay Unsecured Claims in Full
SOUTH COAST: Sale of LyondellBasell Shares at Market Value Okayed

SOUTHEASTERN GROCERS: Morrison & Foerster Counsel to Ad Hoc Group
SUPERIOR HOSPICE: Taps Smeberg Law Firm as Legal Counsel
TOPBUILD CORP: S&P Assigns 'BB' Corp Credit Rating, Outlook Stable
TOWERSTREAM CORPORATION: Reports $14.4 Million Net Loss for 2017
TRACY JOHN CLEMENT: Trustee's 2018 Lease with Debtor's Son Approved

TRI STATE TRUCKING: Court Confirms Liquidating Plan
UMATRIN HOLDING: Delays Form 10-K Filing
USI SERVICES: Sale of Businesses Delays Plan Filing
VANITY SHOP: Plan Filed in Bad Faith, Committee Complains
VENOCO LLC: Court to Hold Combined Hearing on May 23

VINCENT DICANIO: Disclosure Statement Hearing Set for April 25
WAGGONER CATTLE: Voluntary Chapter 11 Case Summary
WILDHORSE RESOURCE: Moody's Hikes Corporate Family Rating to B2
WILLIAM ABRAHAM: DOJ Watchdog to Appoint Chapter 11 Trustee
WILLISTON, ND: S&P Revises Revenue Bond Rating Outlook to Stable

WOODBRIDGE GROUP: Has Until July 2 to Exclusively File Plan
YOSI SAMRA: Has Until May 21 to Exclusively File Plan
ZERO ENERGY: U.S. Trustee Forms Three-Member Committee
ZOHAR III: Arnold & Porter, Womble Bond Represent Noteholders
[*] Jaffe's Judith Miller to Moderate Real Estate Financing Program

[*] Jim Terrell Joins A&G Realty as Senior Managing Director

                            *********

22 MAPLE STREET: Hires Goldberg Weprin as Counsel
-------------------------------------------------
22 Maple Street, LLC, and its debtor-affiliates seek authority from
the U.S. Bankruptcy Court for the Eastern District of New York to
employ Goldberg Weprin Finkel Goldstein LLP, as counsel to the
Debtor.

22 Maple Street requires Goldberg Weprin to:

   a. provide the Debtors with all necessary representation in
      connection with this Chapter 11 case, as well as the
      Debtors' responsibilities as debtors-in-possession;

   b. represent the Debtors in all proceedings before the U.S.
      Bankruptcy Court and the Office of the U.S. Trustee;

   c. draft, prepare and file all necessary legal papers,
      applications, motions, objections, adversary proceedings,
      reports and plan documents on the Debtors' behalf;

   d. represent the Debtors with respect to all restructuring
      negotiations with its creditors;

   e. render all other legal services required by the Debtors in
      connection with the bankruptcy case.

Goldberg Weprin will be paid at these hourly rates:

     Attorneys                 $575
     Associates                $275-$425

Pre-petition, Goldberg Weprin received a retainer payment of
$35,000 from Zigmond Brach on behalf of the Debtors, which has been
allocated equally among the Debtors. Mr. Brach is the lead
principal of Woodbriar Center I LLC, a member of each of the
Debtors. Half of the retainer was applied to the prepetition
services.  The balance of the retainer of $17,500, will be applied
to postpetition fees as may be awarded by the Bankruptcy Court.

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

Kevin J. Nash, a partner at Goldberg Weprin, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their estates.

Goldberg Weprin can be reached at:

     Kevin J. Nash, Esq.
     GOLDBERG WEPRIN FINKEL GOLDSTEIN LLP
     1501 Broadway
     New York, NY 10036
     Tel: (212) 221-5700

                     About 22 Maple Street

The Debtors were organized in 2013 to acquire real property
associated with four nursing homes under the so-called "Villages"
portfolio.  The Properties are each encumbered by a first mortgage
lien and security interest securing four term loans in the original
aggregate balance of $36,856,627, made in March 2014, with Capital
Finance LLC as agent for the syndicated lenders. Each of the
Debtors is an affiliate of 90 West Street LLC (which sought
bankruptcy protection on Jan. 30, 2018, Case No. 18-40515) and Keen
Equities LLC (which sought bankruptcy protection on Nov. 12, 2013,
Case No. 13-46782).

22 Maple Street, LLC, based in Brooklyn, NY, and its
debtor-affiliates sought Chapter 11 protection (Bankr. E.D.N.Y.
Lead Case No. 18-40816) on Feb. 14, 2018.  In the petition signed
by YC Rubin, chief restructuring officer, the Debtors estimated $1
million to $10 million in both assets and liabilities.  The Hon.
Elizabeth S. Stong presides over the case.  Kevin J. Nash, Esq., at
Goldberg Weprin Finkel Goldstein LLP, serves as bankruptcy counsel
to the Debtor.


328 HOFFMAN LANE: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of 328 Hoffman Lane LLC as of April 6,
according to a court docket.

                     About 328 Hoffman Lane LLC

328 Hoffman Lane LLC lists its business as single asset real estate
(as defined in 11 U.S.C. Section 101(51B)).

328 Hoffman Lane sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. N.Y. Case No. 18-71322) on February
28, 2018.  Joe Tuscano, managing member, signed the petition.  

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

Judge Louis A. Scarcella presides over the case.  Forchelli Deegan
Terrana LLP is the Debtor's bankruptcy counsel.


3600 ASHE: Hires Anglin Flewelling as Bankruptcy Counsel
--------------------------------------------------------
3600 Ashe, LLC, seeks authority from the U.S. Bankruptcy Court for
the Central District of California to employ Anglin Flewelling
Rasmussen Campbell & Trytten LLP, as general bankruptcy counsel to
the Debtor.

3600 Ashe requires Anglin Flewelling to:

   a. advise the Debtor on the requirements of the Court, the
      Bankruptcy Code, the Bankruptcy Rules, the Local Rules, and
      the U.S. Trustee Guidelines and Requirements for Chapter 11
      Debtors in Possession, as they pertain to the Debtor;

   b. advise the Debtor on the rights and remedies of its
      bankruptcy estate and the rights, claims, and interests of
      its creditors;

   c. represent the Debtor in any proceeding or hearing before
      the Court involving its estate, unless the Debtor is
      represented in such proceeding or hearing by other special
      counsel;

   d. conduct examinations of witnesses, claimants, or adverse
      parties and represent the Debtor in any adversary
      proceeding, except to the extent that any such proceeding
      is in an area outside of AFRCT's expertise or beyond its
      staffing capabilities;

   e. prepare and assist the Debtor in the preparation of
      reports, motions, applications, pleadings, and orders in
      its chapter 11 case, including, but not limited to,
      applications to employ professionals, interim statements
      and operating reports, initial case commencement documents,
      schedules and the statement of financial affairs, and other
      court-filed papers addressing, as appropriate, leases, cash
      collateral, financing, and the use, sale, or lease of
      property outside the ordinary course of business;

   f. represent the Debtor in obtaining approval for any
      financing or use of cash collateral, including, but not
      limited to, negotiating with lenders, preparing the
      applicable court-filed papers, and seeking court approval
      of any agreement for financing or the use of cash
      collateral;

   g. assist the Debtor in the negotiation, formulation,
      preparation, and confirmation of a plan of reorganization
      and the preparation and approval of a disclosure statement
      describing such a plan; and

   h. perform any other legal services which may be appropriate,
      required, or in the interests of the Debtor in Anglin
      Flewelling's representation of the Debtor during its
      Chapter 11 case.

Anglin Flewelling will be paid at these hourly rates:

     Attorneys              $350 to $550
     Paralegals                $255

On December 21, 2017, Anglin Flewelling receive the amount of
$16,717 as retainer from the Debtor, consisting of $1,717 filing
fee and $15,000 as prepetition fees and expenses incurred in
contemplation of or in connection with the Debtor's chapter 11
filing. The retainer was paid the Debtor's principal, Stephen Hall,
who transferred the money to the Debtor in the form of an unsecured
loan.

After Anglin Flewelling completed a final reconciliation of its
prepetition fees and expenses, there remains an unapplied balance
in the amount of $5,820, which has been credited to the Debtor, and
maintained in the Firm's client-trust account, and will be utilized
as Anglin Flewelling's retainer to apply to postpetition fees and
expenses incurred in the bankruptcy case.

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

Dean G. Rallis Jr., a partner at Anglin Flewelling, 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.

Anglin Flewelling can be reached at:

         Dean G. Rallis Jr., Esq.
         Matthew D. Pham, Esq.
         ANGLIN FLEWELLING RASMUSSEN CAMPBELL & TRYTTEN LLP
         301 N. Lake Ave., Suite 1100
         Pasadena, CA 91101-4158
         Tel: (626) 535-1900
         Fax: (626) 577-7764
         E-mail: drallis@afrct.com
                 mpham@afrct.com

                     About 3600 Ashe, LLC

3600 Ashe, LLC, based in Glendale, CA, filed a Chapter 11 petition
(Bankr. C.D. Cal. Case No. 17-25614) on Dec. 26, 2017.  In the
petition signed by Stephen Hall, managing member, the Debtor
estimated $1 million to $10 million in both assets and liabilities.
The Hon. Deborah J. Saltzman presides over the case. Dean G.
Rallis Jr., Esq., at Anglin Flewelling Rasmussen Campbell & Trytten
LLP, serves as bankruptcy counsel to the Debtor.





4 WEST HOLDINGS: Committee Hires Pepper Hamilton as Counsel
-----------------------------------------------------------
The Official Committee of Unsecured Creditors of 4 West Holdings,
Inc., and its debtor-affiliates, seeks authority from the U.S.
Bankruptcy Court for the Northern District of Texas, Dallas
Division, to retain Pepper Hamilton LLP as its counsel in the
Chapter 11 cases, nunc pro tunc to March 16, 2018.

Services to be provided by Pepper Hamilton are:

     a. advise the Committee with respect to its rights, duties and
powers in these Chapter 11 Cases;

     b. assist and advise the Committee in its consultations with
the Debtors relating to the administration of these Chapter 11
Cases;

     c. assist the Committee in analyzing the claims of the
Debtors' creditors and the Debtors' capital structure and in
negotiating with the holders of claims and, if appropriate, equity
interests;

     d. assist the Committee's investigation of the acts, conduct,
assets, liabilities and financial condition of the Debtors and
other parties involved with the Debtors, and of the operation of
the Debtors' businesses;

     e. assist the Committee in analyzing intercompany transactions
and issues relating to the Debtors' non-debtor affiliates;

     f. assist the Committee in its analysis of, and negotiations
with the Debtors or any other third party concerning matters
related to, among other things, the assumption or rejection of
certain leases of non-residential real property and executory
contracts, asset dispositions, financing of other transactions and
the terms of a plan of reorganization for the Debtors;

     g. assist and advise the Committee as to its communications,
if any, to the general creditor body regarding significant matters
in these Chapter 11 Cases;

     h. represent the Committee at all hearings and other
proceedings;

     i. review, analyze, and advise the Committee with respect to
all applications, orders, statements of operations and schedules
filed with the Court;  

     j. assist the Committee in preparing pleadings and
applications as may be necessary in furtherance of the Committee's
interests and objectives; and

     k. perform such other services as may be required and are
deemed to be in the interests of the Committee in accordance with
the Committee's powers and duties as set for the in the Bankruptcy
Code.

Current hourly rates charged by the Pepper Firm are:

     Billing Category                      Range
     ----------------                      -----
     Partners and Of Counsel            $415 - $1,100  
     Associates                         $175 - $620  
     Paralegals                         $120 - $340  
     Other Professional Support Staff    $40 - $70    

Francis J. Lawall, a partner at the law firm of Pepper Hamilton
LLP, attests that his firm qualifies as a "disinterested person" as
defined in Sec. 101(14) of the Bankruptcy Code.

The firm can reached through:

     Francis J. Lawall, Esq.
     Pepper Hamilton LLP
     3000 Two Logan Square
     18th and Arch Streets
     Philadelphia, PA 19103-2799
     Telephone: 215-981-4481
     Facsimile:  215-981-4750
     E-mail: lawallf@pepperlaw.com

             -- and --

     Donald J. Detweiler, Esq.
     Pepper Hamilton LLP
     Hercules Plaza, Suite 5100
     1313 Market Street
     P.O. Box 1709
     Wilmington, DE 19899-1709
     Telephone: (302) 777-6500
     Facsimile:  (302) 421-8390
     E-mail:  detweilerd@pepperlaw.com

                     About 4 West Holdings

4 West Holdings, Inc., et al. -- http://www.orianna.com/-- are
licensed operators of 41 skilled nursing facilities and manage one
skilled nursing facility located in seven states: Georgia, Indiana,
Mississippi, North Carolina, South Carolina, Tennessee and
Virginia. In addition, one of related entity, Palladium Hospice and
Palliative Care, LLC f/k/a Ark Hospice, LLC provides hospice and
palliative care services at certain of the Facilities and other
third party locations.  They employ approximately 5,000 people,
including but not limited to, nurses, nursing assistants, social
workers, regional directors and supervisors.

4 West Holdings, Inc. and 134 of its affiliates and subsidiaries
filed voluntary petitions in the United States Bankruptcy Court for
the Northern District of Texas in Dallas seeking relief under the
provisions of Chapter 11 of the U.S. Bankruptcy Code (Bankr. N.D.
Tex. Lead Case No. 18-30777) on March 6, 2018, with a restructuring
plan that contemplates the transfer of 22 facilities to new
operations.

The Debtors continue to operate their businesses and manage their
properties as debtors-in-possession.  4 West Holdings estimated $10
million to $50 million in assets and $50 million to $100 million in
liabilities as of the filing.

The Hon. Harlin DeWayne Hale is the case judge.

The Debtors tapped DLA Piper LLP (US) as bankruptcy counsel;
Houlihan Lokey as investment banker; Crowe Horwath LLP as financial
advisor; Ankura Consulting Group, LLC, as interim management
services provider; and Rust Consulting/Omni Bankruptcy as claims
agent.

The Office of the U.S. Trustee on March 19, 2018, appointed seven
creditors to serve on an official committee of unsecured creditors
in the Chapter 11 cases.


499 WEST 158TH: Hires Scott A. Steinberg as Attorney
----------------------------------------------------
499 West 158th Street Housing Development Fund Corporation a/k/a
499 West 158th Street HDFC Corp. seeks authority from the U.S.
Bankruptcy Court for the Southern District of New York to employ
the Law Office of Scott A. Steinberg as attorney.

Services to be provided by he Law Office of Scott A. Steinberg
are:

     a. give advice to the Debtor with respect to its powers and
duties as a Debtor-in-Possession and the continued management of
his property and affairs;

     b. negotiate with creditors of the Debtor and work out a plan
of reorganization and take the necessary legal steps in order to
effectuate such a plan;

     c. prepare the necessary answers, orders, reports and other
legal papers required for the Debtor who seeks protection from
creditors under Chapter 11 of the Bankruptcy Code;

     d. appear before the Bankruptcy Court to protect the interests
of the Debtor and to represent the Debtor in all matters pending
before the Court;

     e. advise the Debtor in connection with any potential
refinancing of secured debt and any potential sale of his
properties;

     f. attend meetings and negotiate with representatives of
creditors and other parties in interest;

     g. represent the Debtor in connection with obtaining
post-petition financing, if necessary;

     h. take any necessary action to obtain approval of a
disclosure statement and confirmation of a plan of reorganization;

     i. perform all other legal services for the Debtor which may
be necessary for the preservation of the Debtor's estate and to
promote the best interests of the Debtor, his creditors and his
estate.

The firm's 2018 hourly rates for the matters related to these
Chapter 11 proceedings is $435 per hour.

Scott A. Steinberg, Esq., attests that his firm is a disinterested
person within the meaning of Sec. 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Scott A. Steinberg, Esq.
     LAW OFFICE OF SCOTT A. STEINBERG
     167 Willis Avenue, Suite 1
     Mineola, NY 11501
     Tel: (516) 739-9600
     Fax: (516) 522-2530
     E-mail: ssteinberg@saslawfirm.net

              About 499 West 158th Street Housing
                 Development Fund Corporation

499 West 158th Street Housing Development Fund Corporation is an
apartment building operator in New York.  The Company listed itself
as a single asset real estate, as defined in 11 U.S.C. Section
101(51B)).

499 West 158th Street Housing Development Fund Corporation filed a
Chapter 11 petition (Bankr. S.D.N.Y. Case No. 18-10463) on Feb. 22,
2018.  In the petition signed by Gary Pauyo, vice president, the
Debtor estimated $50,000 in total assets and $1 million to $10
million in liabilities.  The case is assigned to Judge Stuart M.
Bernstein.  The Law Office of Scott A. Steinberg is the Debtor's
bankruptcy counsel.


8133 LEESBURG: May Obtain DIP Financing From Jefferson-Marumsco 2
-----------------------------------------------------------------
The Hon. Brian F. Kenney of the U.S. Bankruptcy Court for the
Eastern District of Virginia has granted  8133 Leesburg Pike, LLC,
authorization to obtain unsecured postpetition financing to fund
its postpetition operations and satisfy its obligations under the
cash collateral budget.

The Debtor requested, and Jefferson-Marumsco 2, LLC, is willing to
make the $300,000 unsecured DIP Loan on the terms and conditions
set forth in the note.  The Debtor does not believe it can procure
its necessary post-petition financing on terms more favorable than
the financing offered by the Lender.

The DIP Loan will be advanced on an unsecured basis but will be
allowable as an administrative expense in this case under Section
503(b)(1) of the U.S. Bankruptcy Code.

The Debtor is also currently seeking authority to use cash
collateral.  The rents generated by the Debtor's nine-storey,
148,482 square foot commercial office building at 8133 Leesburg
Pike, Vienna, Virginia 22182, and other property of the Debtor
constitute the cas collateral of United Bank and KKM Ventures, LLC.
The rents generated by the Office Building are insufficient to
cover all of the building's operating expenses, on-going tenant
improvement work, interest payments to United Bank, and other
obligtaions.  Accordingly, the Debtor requires the post-petition
funding.


The Debtor's ability to fund its operations is essential to the
Debtor's continued viability as the Debtor seeks to maximized the
value of its assets for the benefit of all creditors of the
Debtor.

The Debtor's ability to fund its operations is essential to the
Debtor's continued viability as the Debtor seeks to maximize the
value of its assets for the benefit of all creditors of the
Debtor.

A copy of the court order is available at:

          http://bankrupt.com/misc/vaeb18-10432-50.pdf

                   About 8133 Leesburg Pike

8133 Leesburg Pike, LLC, is the owner of the real property located
at 8133 Leesburg Pike, Vienna, Virginia, improved by a multi-floor,
148,482 square foot, office building built in 1981 and acquired by
the company in December 2002.  It is the Debtor's goal and
expectation in filing its Chapter 11 case to sell the Property at a
price sufficient to pay in full all of the Debtor's secured and
unsecured debt.  

8133 Leesburg Pike, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. E.D. Va. Case No. 18-10432) on Feb. 6, 2018.  The Debtor
hired Hirschler Fleisher as counsel.  Marcus & Millichap Real
Estate Investment Services, Inc., is the real estate broker.


A HELPING HAND TOO: April 26 Plan Confirmation Hearing
------------------------------------------------------
Judge Jeffrey P. Norman of the U.S. Bankruptcy Court for the
Western District of Louisiana conditionally approved A Helping Hand
Too, LLC's disclosure statement with respect to a chapter 11 plan
filed on March 12, 2018.

April 19, 2018 is fixed as the last day for filing written
acceptances or rejections of the plan, and the last day for filing
and serving written objections to the disclosure statement and
confirmation of the plan.

April 26, 2018 at 9:30 a.m. at the U.S. Federal Building, 201
Jackson Street, 3rd Floor Courtroom, Room #310, Monroe, LA 71201 is
fixed for the hearing on final approval of the Disclosure Statement
and for the hearing on confirmation of the plan.

Class 4 - General Unsecured Claims are impaired and each member
will receive a 25% dividend on their claim amount.  Each claim is
to recive a pro-rata share of the $27,291.91 paid over 48 months,
resulting to total monthly payment of $568.58.  Payments will begin
on May 12, 2018, and end on April 12, 2022.

Payments under the Plan will be funded from the general operating
account of the Debtor.

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

         http://bankrupt.com/misc/lawb17-31512-121.pdf

                    About A Helping Hand Too

A Helping Hand Too, LLC, first filed a Chapter 11 petition (Bankr.
W.D. La. Case No. 16-31376) on Sept. 10, 2016.  Since 2010, the
Debtor has been in the business of providing Personal Care
Attendants.  All of the Debtor's clients are mentally or physically
handicapped.

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


A+ QUALITY HOME: DOJ Watchdog Seeks Appointment of Ch. 11 Trustee
-----------------------------------------------------------------
The U.S. Trustee asks the U.S. Bankruptcy Court for the Southern
District of Florida to convert or dismiss the bankruptcy case of A+
Quality Home Health Care Inc., or in the alternative, to direct the
U.S. Trustee to appointment of a Chapter 11 Trustee.

On January 10, 2017, the case was dismissed in error and later
reinstated on January 12, 2017.

The U.S. Trustee contends that more than a year has passed since
the filing of the bankruptcy, but the Debtor has failed to file a
Plan and Disclosure Statement.

The U.S. Trustee tells the Court that the Debtor has failed to move
this case towards confirmation. For example, no order on whether a
patient care ombudsman is necessary has been entered since the
commencement of the case. A review of the court's docket indicates
that there has been some action with respect to the case. However,
it is unclear when, if ever, will the Debtor be ready for
confirmation.

In addition, the Debtor is delinquent in the filing of monthly
operating reports ("MORs") for the months of June through December,
2017, and January, 2018. The U.S. Trustee asserts that the Debtor's
failure to timely file MORs could demonstrate a substantial or
continuing loss to or diminution of the estate and the absence of a
reasonable likelihood of rehabilitation pursuant to Section
1112(b)(4)(A) and gross mismanagement of the affairs of the Debtor
pursuant to Section 1112(b)(4)(B).

The U.S. Trustee further asserts that the Debtor's failure to
timely file MORs demonstrates the unexcused failure to satisfy
timely any filing or reporting requirement established pursuant to
Section 1112(b)(4)(F).

Moreover, the Debtor is delinquent in the payment of U.S. Trustee
fees. The U.S. Trustee contends that the Debtor's failure to remain
current on the payment of U.S. Trustee Fees constitutes the failure
to pay any fees or charges required under chapter 123 of title 28
pursuant to Section 1112(b)(4)(K).

The appointment of a Chapter 11 Trustee would be in the best
interests of creditors, as further evidenced by the facts and the
record in this case.

United States Trustee is represented by:

            Damaris Rosich-Schwartz, Esq.
            Trial Attorney
            United States Department of Justice
            Office of the United States Trustee
            51 SW First Avenue, Suite 1204
            Miami, FL 33130
            Phone: (305) 536-7285
            Fax: (305) 536-7360
            Email: Damaris.D.Rosich-Schwartz@usdoj.gov

              About A+ Quality Home Health Care Inc.

Headquartered in Sunrise, Florida, A+ Quality Home Health Care Inc.
filed for Chapter 11 bankruptcy protection (Bankr. S.D. Fla. Case
No. 16-25080) on Nov. 9, 2016, estimating its assets at up to
$50,000 and its liabilities at between $100,001 and $500,000.  The
petition was signed by its chief financial officer, Aston Rowe.
David W. Langley, Esq., at the law firm of David W. Langley serves
as the Debtor's bankruptcy counsel.

An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of A+ Quality Home Health Care
Inc. as of Jan. 17, 2017, according to a court docket.


ACCESS PROGRAMMING: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------------
The Office of the U.S. Trustee on April 5 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Access Programming Services,
Inc.

              About Access Programming Services Inc.

Based in West Palm Beach, Florida, Access Programming Services,
Inc., is a privately-held company specializing in the development
of custom computer software.

Access Programming sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-10624) on Jan. 17,
2018.  In the petition signed by Harold Tyler Bell, COO, the Debtor
estimated assets and liabilities of $1 million to $10 million.
Judge Paul G. Hyman, Jr. presides over the case.


ACE MOTOR ACCEPTANCE: Hires Henderson Law as Counsel
----------------------------------------------------
Ace Motor Acceptance Corporation seeks authority from the U.S.
Bankruptcy Court for the Western District of North Carolina to
employ The Henderson Law Firm PLLC, as counsel to the Debtor.

Ace Motor Acceptance requires Henderson Law to:

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

   (b) negotiate, prepare, and pursue confirmation of a Chapter
       11 plan and approval of a disclosure statement, and all
       related reorganization agreements and documents;

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

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

   (e) perform all other legal services for the Debtor which may
       be necessary and proper in the Chapter 11 proceeding.

Henderson Law will be paid at these hourly rates:

     Attorneys                  $450
     Paraprofessionals           $85

Henderson Law received a $25,000 retainer from the Debtor.  A
portion of the retainer was used to pay the $1,717 filing fee.
Russ Algood, CEO and majority owner of the Debtor has guaranteed
the fees and expenses of the Debtor.

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

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

Henderson Law can be reached at:

     James H. Henderson, Esq.
     THE HENDERSON LAW FIRM PLLC
     1201 Harding Place
     Charlotte NC 28204-2826
     Tel: (704) 333-3444
     Fax: (704) 333-5003
     E-mail: henderson@title11.com

                About Ace Motor Acceptance Corp

Ace Motor Acceptance Corporation, founded in 1998 --
https://www.acemotoracceptance.com/ -- is a North Carolina
corporation that provides automobile loans.  Formerly known as Ace
Financial Services Inc., AMAC focused on a point of sale special
finance program.  In 2010 the Company added a program offering
financing to Buy Here Pay Here (BHPH) dealers.  In 2011, the
Company developed and trademarked its BHPH in a Box program. BHPH
in a Box provides a wide array of benefits to BHPH dealers
including capital to fund receivables and floorplan lines to fund
inventory. Additional benefits include training, insurance tracking
and a reports package to assist dealers in many aspects of running
a BHPH dealership.

Ace Motor Acceptance, based in Matthews, NC, filed a Chapter 11
petition (Bankr. W.D.N.C. Case No. 18-30426) on March 15, 2018.  In
the petition signed by CEO Russell E. Algood, the Debtor estimated
$10 million to $50 million in both assets and liabilities.  The
Hon. Laura T. Beyer presides over the case.  James H. Henderson,
Esq., at The Henderson Law Firm PLLC, serves as bankruptcy counsel.


ACI WORLDWIDE: S&P Ups CCR to 'BB' on Stable Operating Performance
------------------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on Naples,
Fla.-based ACI Worldwide Inc. (ACI) to 'BB' from 'BB-'. The outlook
is stable.

S&P said, "At the same time, we raised our issue-level rating on
the company's senior unsecured notes to 'BB' from 'BB-'. The
recovery rating remains '4', indicating our expectation of average
recovery (30%-50%; rounded estimate: 30%) in the event of a payment
default.

"The upgrade reflects adjusted leverage of 2.8x as of Dec. 31, 2017
(adding back one-time legal and deal costs to EBITDA), down from
3.5x one year prior, and our expectation for modest growth and
expanding EBITDA margins over the next 12 months.

"The stable outlook reflects our expectation that transaction
growth and a stable customer base will drive at least
low-single-digit percent organic revenue growth in 2018, with
modestly expanding EBITDA margins from reduced investments, such
that leverage declines to the mid-2x range by the end of 2018.

"We could lower our rating if competitive pressures or high
customer attrition result in continued organic revenue declines, if
operational missteps result in significant EBITDA margin
compression, or if the company adopts a more aggressive financial
policy such that leverage approaches 4x.

"While an upgrade is unlikely over the next year given ACI's modest
scale and free cash flow generation, we could raise our rating over
the longer term if the company achieves a stronger market position,
grows revenues consistently in at least the mid-single-digit
percentage range, while sustaining leverage below 3x."


ADITI HOLDINGS: Hires Samantha Lusk & Associates Realty as Realtor
------------------------------------------------------------------
Aditi Holdings, LLC, seeks authority from the U.S. Bankruptcy Court
for the Northern District of Georgia, Rome Division, to employ
Samantha Lusk & Associates Realty, Inc. as realtor.

The Debtor is the owner of certain improved real estate located
1690 Martha Berry Highway, Floyd County, Rome, GA 30165.  The
Debtor has estimated the value of the Property at $2,200,000.  The
Debtor wishes to sell the Property to pay creditors in this case.

Samantha Lusk & Associates Realty, Inc. has agreed to market and
sell the Property on the ordinary terms of Samantha Lusk &
Associates Realty, Inc., for marketing and selling real estate;
that being a commission of 4% of the sales price of the Property to
be shared with a buyer's agent, if appropriate.

Samantha K. Lusk attests that Samantha Lusk & Associates Realty is
a "disinterested person" within the meaning of Sections 101 and 327
of the Bankruptcy Code.

The realtor can be reached through:

         Samantha K. Lusk
         Samantha Lusk & Associates Realty, Inc.
         204 N. River ST.
         Calhoun, GA 30701
         Phone: (770) 547-1441
         E-mail: samlusk81@gmail.com

                     About Aditi Holdings

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

Aditi Holdings filed a Chapter 11 petition (Bankr. N.D. Ga Case
No.: 17-42876) on Dec. 4, 2017.  In the petition signed by Leigh
Barrell, managing member, the Debtor disclosed $2.20 million in
assets and $1.74 million in liabilities.  Edward F. Danowitz, Esq.,
at Danowitz Legal, P.C., is the Debtor's bankruptcy counsel.


ADVANCED CONTRACTING: Hires Grassi & Co. as Tax Advisor
-------------------------------------------------------
Advanced Contracting Solutions, LLC, seeks authority from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Grassi & Co. CPAs, P.C., as tax advisor to the Debtor.

Advanced Contracting requires Grassi & Co. to:

   a. advise the Debtor or those designated by the Debtor in
connection with the New York State Department of Finance Audit;

   b. collect and analyze relevant accounting records, documents,
correspondence, and other relevant materials;

   c. interview pertinent individuals for the purpose of
determining facts relevant to matters connected to New York State
Department of Finance Audit;

   d. correspond and conference with New York State Department of
Finance; and

   e. present information to New York State Department of Finance
and respond to inquiries from the same.

Grassi & Co. will be paid at the hourly rate of $130 to $550.

Prior to the Petition Date, Grassi & Co. represented the Debtor
before the New York State Department of Finance in connection with
its ongoing audit of the Debtor's sales tax for the time period
covering December 1, 2013 through May 31, 2016.  The Debtor has
requested, and Grassi & Co. has offered to continue to render its
tax services to the Debtor in order to resolve the New York State
Department of Finance Audit. Grassi & Co. has indicated its
willingness to waive its $10,696 in prepetition fees earned in
connection with the Audit.

Grassi & Co. will also be reimbursed for reasonable out-of-pocket
expenses incurred.

William E. Fischer, partner of Grassi & Co. CPAs, P.C., assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Grassi & Co. can be reached at:

     William E. Fischer
     GRASSI & CO. CPAS, P.C.
     488 Madison Avenue, 21st Floor
     New York, NY 10016
     Tel: (212) 661-6166

                   About Advanced Contracting

Advanced Contracting Solutions, LLC -- http://www.acsnyllc.com/--
is a large open-shop concrete foundation and concrete
super-structure contractor.

Advanced Contracting Solutions sought protection under Chapter 11
of the Bankruptcy Code (Bankr. S.D.N.Y. Case No. 17-13147) on Nov.
6, 2017.  At the time of the filing, the Debtor estimated assets of
$10 million to $50 million and liabilities of $50 million to $100
million.  Judge Sean H. Lane presides over the case.  Tracy L.
Klestadt, Esq., Brendan M. Scott, Esq., and Fred Stevens, Esq., at
Klestadt Winters Jureller Southard & Stevens, LLP, serve as the
Debtor's bankruptcy counsel.

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


ADVANCED PAIN: Trustee Proposes Plan to Liquidate Assets
--------------------------------------------------------
Alan Grochal, the Chapter 11 trustee for Advanced Pain Management
Services, LLC, and its affiliates, filed with the U.S. Bankruptcy
Court for the District of Maryland a Chapter 11 plan that proposes
to liquidate assets of the companies to pay their creditors.

Under the plan, creditors holding Class 4 general unsecured claims
will receive periodic pro rata distributions from the revenues
generated from the liquidation of the assets after creditors in
Classes 1 to 3 are paid in full.  Class 4 is impaired under the
plan.

The funds necessary to implement the plan will be generated from,
among other things, all net proceeds from the sale pursuant to a
purchase agreement between the trustee and Advanced Pain
Management, LLC; all funds held in the disbursing account; the
funds from the litigation settlement with Dr. Atif Malik; all funds
received from the Medicare claims; collections from other accounts
receivable of the companies; funds held in the companies' bank
accounts; and the net proceeds from the liquidation of their
remaining assets, according to the disclosure statement, which
explains the proposed plan.

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

          http://bankrupt.com/misc/mdb17-16047-255.pdf

                 About Advanced Pain Management

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

Advanced Pain Management Services filed a Chapter 11 petition
(Bankr. W.D. Ky. Case No. 17-30863) on March 16, 2017.  In the
petition signed by Khalid Kahloon, CEO and general counsel, the
Debtor disclosed $1.84 million in total assets and $2.50 million in
total liabilities.  The Kentucky case was assigned to Judge Thomas
H. Fulton.  APMS was represented by James Edwin McGhee, III, Esq.,
at Kaplan & Partners LLP.

Advanced Anesthesiology Associates LLC (Bankr. D. Md. Case No.
17-18849), Advanced Pain Surgery Center, LLC (Bankr. D. Md. Case
No. 17-18850) and American Spine Surgery Center LLC (Bankr. D. Md.
Case No. 17-1885) collectively operate a medical practice
specializing in pain management in Frederick, Maryland and in
Waldorf, Maryland.

On May 1, 2017, the APMS case was transferred to the District of
Maryland (Bankr. D. Md. Case No. 17-16047).  The Maryland petition
disclosed under $1 million in both assets and liabilities.  The
petition was filed pro se.

Bankruptcy Judge Thomas J. Catliota presides over the Maryland
cases.

On May 11, 2017, the Court entered an order approving the
appointment of Alan M. Grochal as Chapter 11 trustee.   The trustee
hired Tydings & Rosenberg LLP as bankruptcy counsel; Ellin &
Tucker, Chartered as accountant; Baker, Donelson, Bearman, Caldwell
and Berkowitz, PC as special counsel to prosecute and resolve the
Medicare Claims; and Gorfine, Schiller & Gardyn, P.A. as tax
consultant.


AMERICAN STEEL: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of American Steel Processing Company as of
April 6, according to a court docket.

                 American Steel Processing Company

American Steel Processing Company is a steel fabricator in Panama
City, Florida, founded in July 1998.  American Steel Processing
filed a Chapter 11 petition (Bankr. N.D. Fla. Case No. 18-50060) on
Feb. 26, 2018.  In the petition signed by Thomas J. Fanell,
president and CEO, the Debtor estimated assets and liabilities at
$1 million to $10 million.  The case is assigned to Judge Karen K.
Specie.  The Charles Wynn Law Offices, P.A., is the Debtor's
counsel.


APERGY CORP: S&P Assigns 'BB-' Corp Credit Rating, Outlook Stable
-----------------------------------------------------------------
U.S.-based oilfield equipment and technology provider Apergy Corp.
has commenced a public offering of a $365 million senior secured
term loan and $300 million in senior unsecured notes.

S&P Global Ratings assigned its 'BB-' corporate credit rating to
U.S.-based oilfield equipment and technology provider Apergy Corp.
The rating outlook is stable.

S&P said, "At the same time, we assigned our 'BB' issue-level
rating on the company's proposed $365 million senior secured term
loan B due 2025, with a recovery rating of '2', indicating our
expectation of a substantial (70% to 90%; rounded estimate: 75%)
recovery in the event of a default. We also assigned our 'B'
issue-level rating to the company's proposed $300 million note
offering due 2026 with a recovery rating of '6', indicating our
expectation of a negligible (0% to 10%) recovery in the event of a
default.

"Our corporate credit rating on Apergy reflects the company's
relatively small scale of operations, moderate geographic
diversification, strong niche market position in the oilfield
service sector, and ability to generate adequate returns through
all points of the market cycle. Additionally, the rating
incorporates Apergy's low capital spending needs that supports good
cash flow generation and our expectation that FFO to debt will
remain above 20% over the next 12 months, as well as adequate
liquidity.  Apergy is an oilfield service company providing
engineered technologies that help companies drill for oil and gas
and support production throughout the lifecycle of a well. The
company is focused on the onshore North America market, with 76% of
2017 total revenue derived from the U.S., 8% from Canada, 5% from
the Middle East, and the remainder from the rest of the world.

"The stable outlook on Apergy Corp. reflects our view that the
company will maintain satisfactory credit measures and liquidity
that is in line with our expectations. We expect FFO to debt to
average above 20% over the next 12 months and debt to EBITDA to
average below 4x. We expect this to be supported by Apergy's
profitability and low capital spending needs.

"We could lower ratings if FFO to total debt falls below 20% for an
extended period or if we no longer viewed liquidity as adequate.
This would most likely occur due to a decline in the U.S. onshore
E&P sector following a sustained fall in expected hydrocarbon
prices, a leveraging transaction, or significantly
higher-than-expected capital spending.

"We could consider an upgrade if the company increases its scale
and further diversifies its product and geographic markets or
significantly improves financial leverage with FFO to debt
averaging above 45%. This could occur if hydrocarbon prices exceed
our assumptions for a sustained period leading to a stronger
recovery in the U.S. onshore E&P sector than expected."


APERGY CORPORATION: Moody's Assigns Ba3 Corporate Family Rating
---------------------------------------------------------------
Moody's Investors Service assigned first time ratings to Apergy
Corporation (Apergy), including a Ba3 Corporate Family Rating (CFR)
and a Ba3-PD Probability of Default Rating (PDR). Moody's assigned
a Ba1 rating to Apergy's senior secured credit facility consisting
of a $250 million revolving credit facility and $365 million term
loan B, which are pari passu with each other. Moody's also assigned
a B1 rating to Apergy's proposed $300 million senior unsecured
notes. The Speculative Grade Liquidity (SGL) Rating is SGL-2 and
the outlook is stable.

Apergy is a spin-off from Dover Corporation's (Dover, A3 negative)
Energy business segment into a standalone publicly traded company.
Apergy will be using the proceeds from the financing to make a $700
million one-time payment to Dover.

"Apergy's low leverage combined with its differentiated product
suite will help the company weather, to some extent, the extreme
earnings volatility inherent in the oilfield services sector.
However, Apergy will need to demonstrate its operating track record
as a standalone company without the support of its more
creditworthy parent Dover," commented Sreedhar Kona, Moody's senior
analyst, "The company's significant projected deleveraging through
2019 contributes to the stable outlook."

Assignments:

Issuer: Apergy Corporation

-- Probability of Default Rating, Assigned Ba3-PD

-- Corporate Family Rating, Assigned Ba3

-- Speculative Grade Liquidity Rating, Assigned SGL-2

-- Senior Secured Revolving Credit Facility, Assigned Ba1 (LGD2)

-- Senior Secured Term Loan B, Assigned Ba1 (LGD2)

-- Senior Unsecured Notes, Assigned B1 (LGD5)

Outlook Actions:

Issuer: Apergy Corporation

-- Outlook, Assigned Stable

RATINGS RATIONALE

Apergy's Ba3 CFR reflects the company's low leverage and highly
engineered and differentiated product suite, offset by its small
scale, exposure to the highly volatile oilfield services (OFS)
sector and lack of an operating track record as a standalone
entity. Apergy's 2016 performance demonstrates the significant
volatility in its earnings following the substantial drop in oil
prices. However, Moody's projections for Apergy through 2019 show a
substantial repayment of the term loan through an excess cash flow
sweep provision, helping the company maintain its credit metrics
even through a potential reduced earnings period. Additionally, the
company's very high market share in the diamond cutter segment and
a fair degree of recurring revenue from the artificial lift
business will support positive free cash flow through OFS cycles.
Apergy will not retain the benefits and credit support of operating
as a segment of its A3 rated parent Dover.

The senior secured credit facility, consisting of a $365 million
term loan B facility due in 2025 and a $250 million revolving
credit facility due in 2023, is rated Ba1, two notches above the
CFR, under the Moody's Loss Given Default methodology. The secured
facility benefits from its first lien claim on substantially all of
Apergy's assets and its priority claim over the $300 million
unsecured notes. The unsecured notes are rated B1, one notch below
the CFR reflecting the size of the secured credit facility in
comparison to the notes and also the subordination of the notes to
the secured facility. The projected reduction of term loan debt
through the cash flow sweep benefits the ratings of both the senior
secured credit facility and the unsecured notes.

Apergy will maintain good liquidity as reflected in its SGL-2
rating. At the close of the transaction, the company is expected to
have approximately $25 million of cash and $200 million available
under its $250 million revolving credit facility due 2023. Apergy
should generate positive free cash flow to fund its planned capital
expenditures, working capital needs and debt servicing needs.
Apergy's debt servicing will include interest payments on the
secured credit facility and unsecured notes, and a 1% per annum
mandatory principal amortization on the term loan B. The term loan
B will also be reduced through a cash flow sweep of 50% excess cash
with step downs to 25% and then 0% based on debt leverage. The
secured credit facility will require the company to be in
compliance with a maximum net leverage covenant of 4x (stepping
down to 3.5x in the second year after closing) and a minimum
interest coverage ratio of 2.75x. Moody's expects the company to
remain well in compliance with the covenants. The company's assets
are fully encumbered by the secured credit facility, limiting the
ability to raise cash through asset sales.

Apergy's stable rating outlook reflects expected growth in
development activity and the consequent demand and pricing
improvement for Apergy's services.

Apergy's ratings would be considered for an upgrade if OFS sector
fundamentals improve and the company's EBITDA approaches $400
million, without weakening the credit metrics, and the company
continues to generate positive free cash flow. The company also
needs to maintain adequate liquidity.

Ratings could be downgraded if drilling activity slows or Apergy's
debt/EBITDA rises above 4x.

The Woodlands, TX based Apergy Corporation (NYSE: APY) is a
provider of highly engineered technologies that help companies
drill for and produce oil and gas efficiently. Apergy was formed by
spinning off Dover Corporation's (NYSE: DOV) energy business
segment into a standalone publicly traded company.

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


AQUA MARINE: Taps Segars & Company, PC, as Accountant
-----------------------------------------------------
Aqua Marine Enterprises, Inc., seeks authority from the U.S.
Bankrutpcy Court for the Northern Disitrucct of Alabama, Northern
Division, to employ Geremy G. Segars, CPA as accountant for the
purpose of providing the Debtor with tax and accounting advice,
preparing of tax returns, and providing assistance to the Debtor
during this Chapter 11 case.

Mr. Segars' hourly rate is $175.

Mr. Segars assures the court that he is not a creditor in this case
and he is therefore disinterested.

Mr. Segars can be reached through:

     Geremy G. Segars, CPA
     Segars & Company, P.C.
     517 Nelson St NW
     Hartselle, AL 35640
     Phone: (256) 751-4900

                  About Aqua Marine Enterprises

Aqua Marine Enterprises, Inc., manufacturer of Safe-T-Shelter safe
rooms, has been manufacturing and installing safety shelters since
1995.  The company is headquartered in Hartselle, Alabama.

Aqua Marine Enterprises sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ala. Case No. 18-80464) on Feb. 16,
2018.  In the petition signed by R.B. Mitchell, vice-president, the
Debtor disclosed $1.51 million in assets and $401,565 in
liabilities.  Judge Clifton R. Jessup Jr. presides over the case.
Heard, Ary & Dauro, LLC, is the Debtor's counsel.


ATLANTIC MECHANICAL: Taps Joseph J. D'Agostino, Jr., LLC as Counsel
-------------------------------------------------------------------
Atlantic Mechanical Services, LLC, seeks authority from the U.S.
Bankruptcy Court for the District of Connecticut to employ Joseph
J. D'Agostino, Jr., LLC, as counsel.

     a. advise the Debtor regarding its rights, duties and powers
as a debtor and a debtor-in-possession operating and managing his
affairs;

     b. advise and assist the Debtor with respect to financial
agreements, debt restructuring, cash collateral orders and other
financial transactions;

     c. review and advise the Debtor regarding the validity of
liens asserted against property of the debtor;

     d. advise the Debtor as to actions to collect and recover
property for the benefit of the debtor's estate;

     e. prepare on behalf of the debtor the necessary applications,
motions, complaints, answers, pleadings, orders, reports, notices,
schedules, and other documents, as well as reviewing all financial
reports and other reports filed in this Chapter 11 case;

     f. counsel the Debtor in connection with all aspects of a plan
of reorganization and related documents; and

     g. perform all other legal services for the debtor which may
be necessary in this Chapter 11 case.

The firm's customary hourly rates are:

  Attorney Joseph J. D'Agostino, Jr.     $350
  Support Staff                          $150

Joseph J. D'Agostino, Jr., sole member of Attorney Joseph J.
D'Agostino, Jr., LLC, attests that his firm represents that no
interest adverse to the Debtor or its estate and is disinterested
as that term is defined by section 101(14) of the Bankruptcy Code.

The counsel can be reached through:

     Joseph J. D'Agostino, Jr.
     Attorney Joseph J. D'Agostino, Jr., LLC
     1062 Barnes Road, Suite 108
     Wallingford, CT 06492
     Tel: 203-377-9994
     Fax: 203-265-5236
     E-mail: joseph@lawjjd.com

                About Atlantic Mechanical Services

Atlantic Mechanical Services, LLC, was started by Steve Botticello
and Dominic  Levesque, SR. close to a decade ago.  Between them,
they have over 30 years experience in commercial and residential
refrigeration, air conditioning and heating.

Atlantic Mechanical Services filed a Chapter 11 petition (Bankr. D.
Conn. Case No. 18-20362) on March 16, 2018, listing under $1
million in assets and liabilities.  The case is assigned to Judge
James J. Tancredi.  The Debtor is represented by Joseph J.
D'Agostino, Jr., as counsel.


BEACH COMMUNITY: Voluntary Chapter 11 Case Summary
--------------------------------------------------
Debtor: Beach Community Bancshares, Inc.
        17 SE Eglin Pkwy
        Fort Walton Beach, FL 32548

Business Description: Beach Community Bancshares, Inc. operates as
                      the bank holding company for Beach Community

                      Bank that provides a range of banking
                      services to individuals, businesses, and
                      non-profit organizations in Florida.

Chapter 11 Petition Date: April 9, 2018

Court: United States Bankruptcy Court
       Northern District of Florida (Pensacola)

Case No.: 18-30334

Debtor's Counsel: Charles F. Beall, Jr., Esq.
                  MOORE, HILL & WESTMORELAND, P.A.
                  350 W. Cedar Street, Suite 100
                  Pensacola, FL 32591-3290
                  Tel: (850) 434-3541
                  Email: cbeall@mhw-law.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Anthony A. Hughes, president and chief
executive officer.

The Debtor lists U.S. Capital Funding V, Ltd. as its sole
unsecured creditor holding a claim of $14.69 million.  The creditor
can be reached at:

       U.S. Capital Funding V, Ltd.
       c/o James Brennan
       StoneCastle
       Advisors, LLC
       152 West 57th
       Street, 35th Floor
       New York, NY 10019

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

        http://bankrupt.com/misc/flnb18-30334.pdf


BG 1 LAZZARA: Case Summary & 4 Largest Unsecured Creditors
----------------------------------------------------------
Debtor: BG 1 Lazzara, LLC
        1250 S Pine Island Rd, # 500
        Plantation, FL 33324-4419

Business Description: BG 1 Lazzara, LLC is the owner of a
                      2009 75' Lazzara Motor Yacht, Official
                      Number 01258306, currently documented with
                      US Coast Guard under the name BG with a
                      Hailing Port of Miami Beach, Florida.
                      The company values the Yacht at $1.97
                      million.

Chapter 11 Petition Date: April 9, 2018

Court: United States Bankruptcy Court
       Southern District of Florida (Fort Lauderdale)

Case No.: 18-14126

Judge: Hon. John K Olson

Debtor's Counsel: Chad T Van Horn, Esq.
                  VAN HORN LAW GROUP, P.A.
                  330 N Andrews Ave #450
                  Ft Lauderdale, FL 33301
                  Tel: 954-765-3166
                  Fax: 954-756-7103
                  Email: Chad@cvhlawgroup.com

Total Assets: $1.97 million

Total Liabilities: $1.13 million

The petition was signed by Robert Genovese, manager.

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

    http://bankrupt.com/misc/flsb18-14126_creditors.pdf

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

          http://bankrupt.com/misc/flsb18-14126.pdf


BLACK SQUARE: Taps Shapiro, Blasi, Wasserman as Special Counsel
---------------------------------------------------------------
Black Square Financial, LLC, seeks authority from the U.S.
Bankruptcy Court for the Southern District Florida, Fort Lauderdale
Division, to hire Robin Frank, Esq. and Shapiro, Blasi, Wasserman &
Herman, P.A., as special counsel.

The rates charged by the Firm will range from $350 per hour to $400
per hour.  Ms. Frank will be the primary attorney for the Debtor in
this matter and will bill at her standard hourly rate of $350 per
hour.

For services rendered relating to its role as special structured
settlement counsel, the Firm will charge a flat rate of $1,950 per
file/deal, which includes the initial court appearance necessary to
obtain an order approving the deal.

The professional services the Firm will render are:

     a. advise the Debtor generally regarding the Litigation;

     b. represent the Debtor in the Litigation;

     c. perform all other legal services for the Debtor related to
the Litigation that may be necessary;

     d. assist the Debtor with obtaining court approval of its
structured settlement transactions; ensure that the transactions
comply with applicable laws; and perform all other legal services
for the Debtor, which may be necessary; and

     e. form and register corporate entities for the Debtor to
facilitate its structured settlement transactions.   

Robin Frank, Esq. attests that neither she nor the firm represent
any interest adverse to the Debtor, its estate, or its creditors,
other than its representation of the Principals in the Litigation.


The counsel can be reached through:

         Robin Frank, Esq.
         Shapiro, Blasi, Wasserman & Herman, P.A.
         7777 Glades Road, Suite 400
         Boca Raton, FL 33434
         Tel: (561) 477-7800
         Fax: (561) 477-7722

                 About Black Square Financial

Headquartered in Coral Springs, Florida, Black Square Financial,
LLC, is a structured settlement firm that provides liquidity to its
clients by purchasing their right to receive future installment
payments awarded pursuant to a settlement agreement, or in the case
of clients that have previously purchased an annuity plan, the
right to receive future annual disbursements paid to the clients
pursuant to the annuity plan.

Black Square Financial filed for Chapter 11 bankruptcy protection
(Bankr. S.D. Fla. Case No. 17-23562) on Nov. 8, 2017, estimating
assets of less than $500,000 and liabilities of less than $1
million.

Judge John K. Olson presides over the case.

Philip J. Landau, Esq., at Shraiberg Landau & Page PA, is the
Debtor's bankruptcy counsel.  The Debtor hired The Mack Law Group,
P.C., Eason and Tambornini ALC, Crawford & Von Keller LLC, and
Beaugureau, Hancock, Stoll & Schwartz, P.C., as special counsel.

On Jan. 4, 2018, the Debtor filed its proposed Chapter 11 plan of
reorganization.


BLACKPOINT AT LINVILLE: Taps Kight Law Office as Legal Counsel
---------------------------------------------------------------
Blackpoint at Linville Falls HOA, Inc., seeks approval from the
U.S. Bankruptcy Court for the Western District of North Carolina to
hire Kight Law Office, PC, as its legal counsel.

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

D. Rodney Kight Jr., Esq., the attorney who will be handling the
case, charges an hourly fee of $400.  Associates and paralegals
charge $250 per hour and $150 per hour, respectively.

Mr. Kight disclosed in a court filing that he has no connection
with the Debtor or its estate.

The firm can be reached through:

     D. Rodney Kight, Jr., Esq.
     Kight Law Office, PC
     84 W. Walnut St., Suite 201
     Asheville, NC 28801
     Tel: (828) 255-9881
     Fax: (828) 255-9886
     Email: info@kightlaw.com

            About Blackpoint at Linville Falls HOA

Blackpoint at Linville Falls HOA, Inc., sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. W.D.N.C. Case No.
18-10134) on March 30, 2018.  At the time of the filing, the Debtor
estimated assets of less than $500,000 and liabilities of less than
$1 million.  Judge George R. Hodges presides over the case.


BLACKPOINT LAND: Taps Kight Law Office as Legal Counsel
--------------------------------------------------------
Blackpoint Land Holdings, LLC seeks approval from the U.S.
Bankruptcy Court for the Western District of North Carolina to hire
Kight Law Office, PC as its legal counsel.

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

D. Rodney Kight Jr., Esq., the attorney who will be handling the
case, charges an hourly fee of $400.  Associates and paralegals
charge $250 per hour and $150 per hour, respectively.

Mr. Kight disclosed in a court filing that he has no connection
with the Debtor or its estate.

The firm can be reached through:

     D. Rodney Kight, Jr., Esq.
     Kight Law Office, PC
     84 W. Walnut St., Suite 201
     Asheville, NC 28801
     Tel: (828) 255-9881
     Fax: (828) 255-9886
     Email: info@kightlaw.com

                About Blackpoint Land Holdings

Blackpoint Land Holdings, LLC, is a residential real estate
developer.  It is the fee simple owner of 61.8 acres subdivided
into 37 lots in Newland, North Carolina, having a current value of
$661,800.   

Blackpoint Land Holdings sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D.N.C. Case No. 18-10135) on March 30,
2018.  In the petition signed by Karen Salle, manager, the Debtor
disclosed $846,998 in assets and $1.52 million in liabilities.  

Judge George R. Hodges presides over the case.


BLUFF CREEK: Plan Outline Okayed, Plan Hearing on April 26
----------------------------------------------------------
Bluff Creek Timber Co., 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 Clifton Jessup, Jr. of the U.S. Bankruptcy Court for the
Northern District of Alabama 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 26, at 10:00 a.m.

Under the Amended Plan, beginning on the Effective Date, Debtor
will begin making monthly payments of $175.00, split on a pro-rata
basis between all general unsecured creditors (currently,
$42,544.79 in Class
claims), until the sum of 25% of the total allowed claims are paid.
Thereafter, any remaining balance on the claims will be discharged.
Payments to general unsecured creditors are estimated to last for a
term of 60 months.

Stearns Bank will refinance and reamortize its debt ($49,222.62) on
a 60-month term note at the rate of Prime, as published in the Wall
Street Journal plus 1.00% (5.25% as of 12/4/2017), with a standard
amortization schedule for the term. Except as otherwise provided,
this creditor will retain all security interests in any collateral.
The new rate will be set on the Confirmation Date. New payments
will begin on the Effective Date. (Estimated monthly payment of
$1,199.58).

Caterpillar Financial Services will refinance and reamortize its
debt ($113,154.95) on a 60-month term note at its previous
contractual interest rate of 4.90% per annum, with a standard
amortization schedule for the term. Except as otherwise provided,
this creditor will retain all security interests in any collateral.
The new rate will be set on the Confirmation Date. New payments
will begin on the Effective Date. (Estimated monthly payment of
$2,130.19).

Farmers & Merchants Bank ("F&M") will refinance and reamortize loan
# 8800 (Proof of Claim # 9-$18,042.19) on a 60-month term note at
the rate of Prime, as published in the Wall Street Journal plus
1.00% (5.25% as of 12/4/2017), with a standard amortization
schedule for the term. Except as otherwise provided, this creditor
will retain all security interests in any collateral. The new rate
will be set on the Confirmation Date. New payments will begin on
the Effective Date. (Estimated monthly payment of $342.55).

F&M will refinance and reamortize loan # 5024 (Proof of Claim #
10-$10,115.80) on a 60-month term note at the rate of Prime, as
published in the Wall Street Journal plus 1.00% (5.25% as of
12/4/2017), with a standard amortization schedule for the term.
Except as otherwise provided, this creditor will retain all
security interests in any collateral. The new rate will be set on
the Confirmation Date. New payments will begin on the Effective
Date. (Estimated monthly payment of $192.06).

F&M will refinance and reamortize the loans under Claim Nos. 5, 6,
7 and 8 (totaling $394,995.54) into a new note on a 120-month term
at the rate of Prime, as published in the Wall Street Journal plus
1.00% (5.25% as of 12/4/2017), with a standard amortization
schedule for the term. Except as otherwise provided, this creditor
will retain all security interests in any collateral. The new rate
will be set on the Confirmation Date. New payments will begin on
the Effective Date. (Estimated monthly payment of $4,237.97, less
any reductions in class claims amount following the Debtor’s
pending lawsuit.)

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

            http://bankrupt.com/misc/alnb17-82652-91.pdf

                  About Bluff Creek Timber Co.

Bluff Creek Timber Co., LLC, filed for Chapter 11 bankruptcy
protection (Bankr. N.D. Ala. Case No. 17-82652) on Sept. 6, 2017.
In the petition signed by Susan Wood, vice president, the Debtor
estimated less than $500,000 in assets and less than $1 million in
liabilities.  Tazewell Shepard, Esq., at Tazewell Shepard, P.C.,
serves as the Debtor's bankruptcy counsel.

On December 20, 2017, the Debtor filed a disclosure statement,
which explains its proposed Chapter 11 plan of reorganization.


BON-TON STORES: Investor Group Proposes to Acquire Business
-----------------------------------------------------------
The Bon-Ton Stores, Inc., on April 9, 2018, disclosed that it has
received a signed letter of intent from an investor group composed
of DW Partners, Namdar Realty Group (including its partner Mason
Asset Management) and Washington Prime Group (the "investor
group"), pursuant to which the investor group proposes to acquire
the Company as a going concern in a Bankruptcy Court-supervised
sale process.  The Company and the investor group are in the
process of finalizing an asset purchase agreement in advance of an
auction, which is now scheduled to be held on April 16, 2018.

Bill Tracy, President and Chief Executive Officer, said, "We are
pleased to have received this signed letter of intent and are
advancing our discussions with the investor group to complete an
asset purchase agreement as we proceed toward the court-supervised
auction.  With the help of our advisors, we will evaluate all
qualified bids and are committed to maximizing value and pursuing
the best path forward for the Company and our stakeholders.  I
would like to thank our talented associates, our vendors and our
other partners for their ongoing support through our
court-supervised restructuring process.  As always, we remain
focused on serving our loyal customers with quality merchandise and
an exceptional shopping experience in our stores and across
e-commerce and mobile platforms."

DW Partners is an alternative asset manager focusing on investment
in credit markets across a broad range of asset types and
strategies.  Namdar Realty Group is a privately held commercial
real estate investment and management firm that owns and operates
more than 30 million square feet of commercial real estate in the
United States.  Washington Prime Group is a retail real estate
investment trust and a recognized leader in the ownership,
management, acquisition and development of retail properties.

Bon-Ton sought and received approval from its lenders to extend the
date of the auction to April 16, 2018.  The auction is designed to
achieve the highest or otherwise best offer, and is subject to,
among other things, Bankruptcy Court approval and other customary
conditions. A hearing to approve a sale is expected to take place
later in April.

Bon-Ton is continuing to operate in the ordinary course as the
Company completes its court-supervised restructuring process.

Bon-Ton was required to provide notification under certain state
and federal laws of potential job losses even as it works to
complete a sale of the Company as a going concern, and is hopeful
the sale process will preserve jobs.  The Company's stores remain
open and are continuing to serve customers.

As previously announced, on February 4, 2018, Bon-Ton and its
subsidiaries filed voluntary petitions for a court-supervised
financial restructuring under Chapter 11 of the United States
Bankruptcy Code in the U.S. Bankruptcy Court for the District of
Delaware.  The Company's stores, e-commerce and mobile platforms
under the Bon-Ton, Bergner's, Boston Store, Carson's,
Elder-Beerman, Herberger's and Younkers nameplates are open and
operating as usual.

Additional Information

Additional information is available on the Company's restructuring
website at bontonrestructuring.com. Court filings and other
documents related to the court-supervised process are available at
https://cases.primeclerk.com/bonton or by calling the Company's
claims agent, Prime Clerk, at (844) 253-1011 (toll-free in the
U.S.) or (347) 338-6537 (for parties outside the U.S.).

Paul, Weiss, Rifkind, Wharton & Garrison LLP is acting as the
Company's legal counsel, AlixPartners LLP is serving as
restructuring advisor and PJT Partners, Inc. is acting as financial
advisor.

                   About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--
with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 251 stores, which includes nine furniture
galleries and four clearance centers, in 23 states in the
Northeast, Midwest and upper Great Plains under the Bon-Ton,
Bergner's, Boston Store, Carson's, Elder-Beerman, Herberger's and
Younkers nameplates.  The stores offer a broad assortment of
national and private brand fashion apparel and accessories for
women, men and children, as well as cosmetics and home
furnishings.

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

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

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


BON-TON STORES: Panel Supports Work Fee Payment
-----------------------------------------------
The Official Committee of Unsecured Creditors on Tuesday extended
its support to the request of The Bon-Ton Stores, Inc.'s for
authority to pay a $500,000 work fee to Investor Group in
connection with its proposed purchase of substantially all of the
Debtors' assets as a going concern.

"As the fiduciary for approximately 14,000 employees and hundreds
of landlords and vendors, the continuation of Bon-Ton as a going
concern is a paramount goal of the Committee," said Bradford J.
Sandler, Esq., at PACHULSKI STANG ZIEHL & JONES LLP, counsel to the
Committee.

The Committee recalled that the United States Bankruptcy Court for
the Southern District of New York in Aeropostale, Inc., et al.,
Case No. 16-11275 (SHL) recently approved a work fee in the amount
of $500,000.  Like in this case, in Aeropostale the Debtors and the
Committee worked to save the retailer from a full-chain liquidation
by seeking to pay a work fee to a potential going concern bidder --
at the time the only potential going concern bidder. The
alternatives were to pay the work fee and possibly save the company
or face a certain full-chain liquidation. After a hearing, Judge
Lane approved the work fee in that case.

The Committee, though, noted that the payment of a work fee is not
a guarantee that the party receiving the work fee will be the
successful bidder or even a bidder for that matter.  In
Aeropostale, Versa Capital Management, Inc., ultimately decided not
to bid.  Subsequently, the Debtors and the Official Committee of
Unsecured Creditors in that case worked to create a consortium
consisting of, among others, members of the Committee, which was
the successful purchaser. In the end, the estates' fiduciaries in
Aeropostale were able to keep more than 500 of approximately 800
stores operating as a going concern. Almost two years later,
Aeropostale is still operating.

According to the Committee, like in Aeropostale, which is factually
analogous to Bon-Ton's case, "the same result is justified here."

The Committee explained the Investor Group's going concern proposal
represents the only offer that contemplates the purchase of the
Debtors as a going concern; it is the last and only hope to save
Bon-Ton from the fate of so many retailers that have filed for
bankruptcy during this "retail apocalypse".  If consummated, the
transaction would keep the vast majority of the Bon-Ton stores open
and operational on a go-forward basis, preserving the going concern
value of the Debtors' businesses for the benefit of thousands of
parties in interest in these chapter 11 cases, including the
Debtors' customers, employees, vendors and landlords, among
others.

Retailers that have filed for bankruptcy in 2017 and 2018, include
BCBG, Toys R Us, B&B Bachrach, The Limited, Wet Seal, Eastern
Outfitters, Vanity, Hhgregg, RadioShack, Rue 21, Cornerstone
Apparel, Alfred Angelo, Vitamin World, Aerosoles, and Charming
Charlie.  Most of these cases resulted in partial or full chain
liquidation.

"In an environment where increasingly large retail chains such as
Toys "R" Us, The Sports Authority, and many others have been forced
to liquidate, resulting in substantial damage to employees,
vendors, landlords and the communities these retailers serve, an
opportunity to effect a going concern sale that enhances the
outcome for virtually all case constituents must be supported and
encouraged, and thus, the Committee whole-heartily supports the
relief sought in the Work Fee Motion," Mr. Sandler said.

"When estate professionals are confronted with depressed asset
values, overleveraged companies, and an uncertain economic
environment, they need to be creative to maximize value by
encouraging investors to ease their risk aversion. Simply put, the
goal of a work fee is to incentivize a party to conduct diligence,
which is very expensive, in an effort to get the potential bidder
to submit a binding bid. Here, the estates' fiduciaries are being
creative to try to salvage a going concern transaction. This is not
the first time estates' fiduciaries have sought to pay a work fee
to keep a retailer as a going concern."

                    About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--
with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 251 stores, which includes nine furniture
galleries and four clearance centers, in 23 states in the
Northeast, Midwest and upper Great Plains under the Bon-Ton,
Bergner's, Boston Store, Carson's, Elder-Beerman, Herberger's and
Younkers nameplates.  The stores offer a broad assortment of
national and private brand fashion apparel and accessories for
women, men and children, as well as cosmetics and home
furnishings.

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

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

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

     Jeffrey N. Pomerantz, Esq.
     Robert J. Feinstein, Esq.
     Bradford J. Sandler, Esq.
     PACHULSKI STANG ZIEHL & JONES LLP
     919 North Market Street, 17th Floor
     P.O. Box 8705
     Wilmington, DE 19899
     Telephone: 302-652-4100
     Facsimile: 302-652-4400
     E-mail: jpomerantz@pszjlaw.com
             rfeinstein@pszjlaw.com
             bsandler@pszjlaw.com

An investor group comprised of DW Partners, LP, Namdar Realty Group
and Washington Prime Group, Inc., primarily as secured mortgage
lender.  The Investor Group, together with AM Retail Group, Inc.,
submitted to The Bon-Ton Stores, Inc.'s restructuring advisors a
letter of intent dated April 9, 2018, proposing to acquire
substantially all of the Debtors' assets, and assume the Debtors'
postpetition operating liabilities arising in the normal course and
capital lease obligations for existing stores under section 363 of
the Bankruptcy Code.  The Investor Group and AM Retail offer, as
consideration for the Purchased Assets, no less than:

     (i) an aggregate purchase consideration sufficient to have
         a minimum excess availability of 22.5% at closing; and

    (ii) a minimum aggregate cash payment of no less than
         $128,000,000 -- as Baseline Bid -- a sufficient portion
         of which shall be funded into an escrow account to pay
         fees and expenses (including professional fees)
         associated with the wind-down of the Debtors' estates
         after the Closing.

Counsel to the Investor Group:

     John Lyons, Esq.
     DLA Piper LLP (US)
     444 West Lake Street, Suite 900
     Chicago, IL 60606
     E-mail: john.lyons@dlapiper.com

Investment bankers to the Debtors:

     Steven Zelin
     James H. Baird
     Jon Walters
     PJT PARTNERS, LP
     280 Park Avenue
     New York, NY 10017
     Telephone: (212) 364-7800
     E-mail: zelin@pjtpartners.com
             Baird@pjtpartners.com
             Walters@pjtpartners.com

Co-Counsel to the Ad Hoc Noteholder Group:

     Norman L. Pernick, Esq.
     J. Kate Stickles, Esq.
     Katherine M. Devanney, Esq.
     COLE SCHOTZ, P.C.
     500 Delaware Avenue, Suite 1410
     Wilmington, DE 19801
     Telephone: (302) 652-3131
     Facsimile: (302) 652-3117
     Email: npernick@coleschotz.com
            kstickles@coleschotz.com
            kdevanney@coleschotz.com

          - and -

     Sidney P. Levinson, Esq.
     Genna L. Ghaul, Esq.
     Charles S. Wittmann-Todd, Esq.
     JONES DAY
     250 Vesey Street
     New York, New York 10281
     Telephone: (212) 326-3939
     Facsimile: (212) 755-7306
     Email: slevinson@jonesday.com
            gghaul@jonesday.com
            cwittmanntodd@jonesday.com

          - and -

     Bruce Bennett, Esq.
     Joshua M. Mester, Esq.
     JONES DAY
     555 South Flower Street, Fiftieth Floor
     Los Angeles, CA 90071
     Telephone: (213) 489-3939
     Facsimile: (213) 243-2539
     Email: bbennett@jonesday.com
            jmester@jonesday.com

Co-Counsel to the DIP Tranche A-1 Documentation Agent, Crystal
Financial LLC:

     Mark D. Collins, Esq.
     Joseph Charles Barsalona II, Esq.
     RICHARDS, LAYTON & FINGER, P.A.
     One Rodney Square
     920 North King Street
     Wilmington, DE 19801
     Telephone: 302-651-7542
     Facsimile: 302-498-7542
     E-mail: collins@rlf.com
             barsalona@rlf.com

          - and -

     Matthew P. Ward, Esq.
     WOMBLE BOND DICKINSON (US) LLP
     222 Delaware Avenue, Suite 1501
     Wilmington, DE 19801
     Telephone: 302-252-4338
     Facsimile: 302-661-7711
     E-mail: matthew.ward@wbd-us.com

          - and -

     Jonathan D. Marshall, Esq.
     John Ventola. Esq.
     CHOATE HALL & STEWART LLP
     Two International Place
     Boston, MA 02110
     Telephone: 617-248-4799
     Facsimile: 617-248-4000
     E-mail: jmarshall@choate.com
             jventola@choate.com

Co-Counsel to the Administrative Agent, Bank of America, N.A.:

     Julia Frost-Davies, Esq.
     Robert A.J. Barry, Esq.
     Amelia C. Joyner, Esq.
     MORGAN, LEWIS & BOCKIUS LLP
     One Federal Street
     Boston, MA 02110
     Telephone: 617-341-7700
     Facsimile: 617-341-7701
     Email: julia.frost-davies@morganlewis.com
            robert.barry@morganlewis.com
            amelia.joiner@morganlewis.com

Co-Counsel to the Second Lien Trustee, Wells Fargo Bank, N.A. As
Indenture Trustee and Collateral Agent for the Debtor's 8.00%
Second Lien Senior Secured Notes Due 2021:

     Emily Kathryn Devan, Esq.
     REED SMITH LLP
     1201 Market Street, 15th Floor
     Wilmington, DE 19801
     Telephone: 302-7787570
     E-mail: edevan@reedsmith.com

         - and -

     Luke A. Sizemore, Esq.
     REED SMITH LLP
     Reed Smith Centre
     225 Fifth Avenue
     Pittsburgh, PA 15222
     Telephone: 412-288-3131
     Facsimile: 412-288-3063
     E-mail: lsizemore@reedsmith.com


CALVARY COMMUNITY: Judge Directs Appointment of Chapter 11 Trustee
------------------------------------------------------------------
The Hon. Mike K. Nakagawa of the U.S. Bankruptcy Court for the
District of Nevada has entered an order directing the Office of the
United States Trustee to appoint a Chapter 11 trustee for the
bankruptcy case of Calvary Community Assembly of God, Inc.

         About Calvary Community Assembly of God, Inc.

Calvary Community Assembly of God -- http://www.ccalv.org/-- is a
Pentecostal Church in Las Vegas Nevada.  This Assemblies of God
church serves Clark County NV -- Pastor Bruce A Morris.  Calvary
Community Church is located on an 11-acre campus at 2900 N. Torrey
Pines Drive, just a few blocks off the I-95 freeway.  In September
2004, Pastor Bruce and Donita Morris began their time serving
Calvary.

Calvary Community Assembly of God, Inc., based in Las Vegas, NV,
filed a Chapter 11 petition (Bankr. D. Nev. Case No. 17-13475) on
June 28, 2017. Angela J. Lizada, Esq., at Lizada Law Firm Ltd.,
serves as bankruptcy counsel.

In its petition, the Debtor estimated $11.04 million in assets and
$3.53 million in liabilities. The petition was signed by Bruce A.
Morris, its pastor.


CANDI CONTROLS: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------------
The Office of the U.S. Trustee on April 6 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Candi Controls, Inc.

                       About Candi Controls

Candi Controls, Inc. -- https://candicontrols.com/ -- is a
cloud-assisted network & device integration software company.
Candi connects devices and data in mainstream commercial buildings
to cloud-based services for energy and facilities management.  Its
open IoT server bridges established and popular communication
protocols to get secure access to best-in-class legacy systems and
IoT devices -- directly or through leading cloud-based apps and
services.  The Company is headquartered in Oakland, California.

CGM Partners, LLC, Howard Elias, and Kelly Yang Living Trust filed
involuntary Chapter 11 bankruptcy against the Debtor (Bankr. D.
Del. Case No. 18-10679) on March 23, 2018.

Judge Christopher S. Sontchi presides over the case.

Kevin Scott Mann, Esq., at Cross & Simon, LLC, serves as the
Debtor's bankruptcy counsel.

On March 27, 2018, the Court entered the Chapter 11 order for
relief.  The Debtor now operates its business and manages its
assets as a debtor-in-possession under the Sections 1107 and 1108
of the Bankruptcy Code.

No trustee, examiner or official committee has been appointed in
the Debtor's case.


CATHOLIC SCHOOL: Bankr. Court Junks Bid for Stay Pending Appeal
---------------------------------------------------------------
Judge Enrique S. Lamoutte of the U.S. Bankruptcy Court for the
District of Puerto Rico denied Debtor Catholic School Employees
Pension Trust's motion for stay pending appeal.

Pension Trust filed the motion arguing that: (1) the creditors who
sought dismissal of the Debtor's chapter 11 case will proceed to
attach and foreclose the totality of Debtor's assets for the
benefit of only a fraction of Debtor's creditors or beneficiaries
and, consequently, the merits of the appeal will become moot with
no possibility of relief in favor of the Debtor; (2) there is
"substantial possibility" of success on the merits of the appeal,
considering that (a) the court relied on the present business
activities of the Trust, after termination, and "failed to consider
the trust documents themselves or the decades of business
activities that the Trust engaged in"; and (b) the court did not
considered how the Trust has the attributes of an "insolvent
corporation" or "facts which entered the record uncontested as part
of the expert testimony of CPA Luis Carrasquillo"; (3) irreparable
harm will occur with the embargo of the trust funds considering
that, although the harm is "economic in nature because it relates
to a dollar amount, the effect of not protecting it will have a
devastating social effect on more than two thousand creditors" and
the estate will lack the necessary resources to avoid and
recuperate the funds; (4) a balance of hardships to the parties
warrant the imposition of the stay since the creditors' interest
will be protected by the preservation of the estate; and (5) the
public interest is preserved "because the assets will be maximized
for the benefit of all pension beneficiaries/creditors as opposed
to just a fraction of such creditors that are seeking to attach the
funds."

On Jan. 11, 2018, the Debtor, Pension Trust, filed a voluntary
petition under chapter 11 of the Bankruptcy Code. The bankruptcy
case came before the court on March 6, 2018, for an evidentiary
hearing to consider the motions to dismiss filed on Feb. 6, 2018,
by Ms. Yali Acevedo, Francisco Abreu, and Edda D.
Gonzalez-Vazquez.

At the conclusion of the evidentiary hearing, the court issued a
bench ruling concluding that the Debtor is not a business trust and
that the petition be dismissed. Furthermore, on March 13, 2018, the
Court entered an Opinion and Order granting the motions to dismiss
filed by Beneficiaries/Creditors as the debtor trust did not meet
the definition of a corporation pursuant to 11 U.S.C. section
101(9)(A)(v).

Courts consider the traditional four-part standard applicable to
preliminary injunctions as the standard for a stay pending appeal.
The court must consider  "(1) whether the applicant has made a
strong showing of success on the merits; (2) whether the applicant
will be irreparably harmed absent injunctive relief; (3) whether
issuance of the stay will injure other parties; and (4) where the
public interest lies."

In the instant case, the court is not persuaded that the Pension
Trust will likely succeed on the merits of the appeal. The Pension
Trust argues that the court did not consider the trust documents
nor "the decades of business activities that the Trust engaged in."
The Debtor states that the court based its reasoning "solely upon
the fact that the Trust had been terminated, instead of considering
its constitutional documents, former business activities and
current maximization of the assets before liquidation," in order to
determine that the Pension Trust did not met the requirements of a
corporation pursuant to 11 U.S.C section109((A)(9)(v). The Debtor
suggests that when the Court followed the rationale of In Re
Blanche Zwedling Revocable Living Trust, the court limited its
analysis to "the totality of the circumstances based on the trust
documents and the actual operation of the Trust," constricting the
court's consideration to a "temporal aspect" in relation to the
trust's activities after its termination.

However, nothing in the Opinion and Order suggests the temporal
constriction argued by Debtor. Debtor refers to "decades of
business activities" of the trust that the court was unable to
corroborate by the trust deed, the pension plan, and the testimony
of Debtor's only witness, Dr. Ramon A. Guzman Rivera, President of
the Board of Trustees. In order to conclude that the Pension Trust
is not a business trust, the court reasoned that: (1) the trust was
established to secure payment to beneficiaries, (2) its purpose was
to preserve the principal of the contribution made by the employer
participants and the interest generated by the principal and (3)
the purpose of the trust was not to generate income or profit. None
of these conclusions are related to the activities of the trust
after termination.

The Pension Trust argues that it will suffer irreparable harm if
the stay is not granted, as the funds of the trust will be depleted
by the Beneficiaries/Creditors in the different state court
proceedings.

The court is not swayed that the irreparable harm purported by
Debtor cannot be corrected or remedied later by an adequate
compensation. Additionally, the consignment of the funds at state
court do not implicate an imminent depletion of the funds, nor the
documents at record suggest an immediate distribution to
Beneficiaries/Creditors.

Considering that Debtor has failed to satisfy the two critical
prongs of the standard for stay pending appeal, the motion is
denied.

A full-text copy of Judge Lamoutte's Opinion and Order dated March
28, 2018 is available at:

     http://bankrupt.com/misc/prb18-00108-L11-65.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.


CELADON GROUP: Says Audit Committee Probe Nears Completion
----------------------------------------------------------
Indianapolis, Indiana-based Celadon Group, Inc. said early this
month that an internal investigation by the Audit Committee of
Celadon's Board of Directors is nearing completion but remains
ongoing.

In a press statement on April 2, Celadon disclosed that:

     1. Based on issues identified in connection with Audit
        Committee investigation and management's review,
        financial statements for fiscal years ended June 30,
        2014, 2015, 2016, and the quarters ended September 30 and
        December 31, 2016, will be restated;

     2. Completion of restated financial reports will extend past
        the May 2, 2018 NYSE deadline to retain listing of
        Company's common stock;

     3. New management is executing strategic plan to divest
        non-core assets and deploy trucks to more profitable
        routes; disposition of Quality Equipment Leasing business
        is complete; and

     4. Existing Credit Facility has bene amended through
        April 30 pending evaluation by existing revolving lenders
        and the Company of a refinancing offer.

On May 1, 2017, Celadon announced that the Company's financial
statements for fiscal year 2016 (ended June 30, 2016) and the
quarters ended September 30, 2016 and December 31, 2016 and related
reports of the Company's independent registered public accounting
firm, BKD, LLP should no longer be relied upon.  The Audit
Committee immediately commenced an investigation with the
assistance of an independent law firm and a leading international
auditing, tax, and advisory firm.

Celadon's new senior management team, led by the Company's new
Chief Financial Officer and new Chief Accounting Officer, also
subsequently commenced a review of the Company's current and
historical accounting policies and procedures.  The internal
investigation and management review have identified errors that
will require adjustments to the previously issued 2014, 2015, 2016,
and 2017 financial statements (and potentially periods prior
thereto).

The amounts, periods, and adjustments are preliminary, have not
been subjected to any audit procedures, and are subject to change.
The estimated range of amounts and periods are being provided to
indicate a general sense of the magnitude of the expected changes
and should not be considered definitive.

Based upon its analysis and assessment of presently available
information, the Company presently expects the adjustments to
include:

     (A) Equipment Held for Sale Transactions

         The internal investigation has revealed transactions
         involving revenue equipment held for sale by the Quality
         Companies subsidiary that included undisclosed
         arrangements that overstated the values of equipment
         traded in those transactions.  Pursuant to these
         transactions, the Company sold to counterparties
         equipment at above market prices and in return the
         Company paid amounts substantially in excess of the fair
         value of equipment purchased from those counterparties.
         Additionally, the written agreement governing certain of
         these transactions with a particular counterparty
         omitted material, agreed upon terms in order to enable
         the Company to account for those transactions as
         separate, independent purchases and sales,
         notwithstanding that they had not been negotiated as
         such and the stated values of a significant portion of
         the traded equipment was not at arm's-length values.
         Based on this information, the Company performed
         additional procedures to determine the fair value of
         equipment both purchased and sold and concluded that a
         write down of carrying values of revenue equipment held
         for sale of approximately $20 million is appropriate at
         June 30, 2016. The carrying values of this equipment
         will be restated to reflect management's determination
         of fair values at the relevant periods, which may
         include dates prior to June 30, 2016.  The adjustment
         will be non-cash, and no future impact to the carrying
         value of this equipment is expected because all of the
         affected equipment was disposed of or contributed to the
         19th Capital Group, LLC joint venture prior to December
         31, 2016.

     (B) Element Transactions

         The Company determined that equipment transactions with
         Element Financial Corp. and its affiliates and 19th
         Capital (prior to its recapitalization on December 30,
         2016), did not sufficiently transfer the risks of
         ownership to qualify for sales accounting.  Instead, the
         Company should have recorded such transactions as
         borrowings due to the terms of the relevant agreements,
         including amendments, and the manner in which the
         Company administered the Element transactions.  Under
         borrowing accounting, the Company would continue to
         recognize equipment assets on its books and would
         reflect the proceeds received from Element and 19th
         Capital as financing obligations.  The assets would
         continue to be depreciated, the payments would be
         recorded as a reduction of obligations and an increase
         to interest expense, amounts collected from lessees
         would be recorded as revenue and payments for
         maintenance would be expensed. The Company expects to
         record non-cash adjustments for the affected periods:
         fiscal 2014, fiscal 2015, fiscal 2016, and the first two
         quarters of fiscal 2017.  At the end of the second
         quarter of fiscal 2017, borrowing treatment would cease
         due to the contribution of the relevant assets and
         liabilities to 19th Capital on December 30, 2016.

         * The balance sheet adjustments relating to these
           transactions are expected to result in an increase in
           reported asset values in the Company's statements of
           financial position totaling approximately $500 million
           for the three-year period ended June 30, 2016.
           Adjustments related to liabilities are expected to
           result in an increase in reported values in the
           Company's statements of financial position totaling
           approximately $700 million for the three-year period
           ended June 30, 2016.  Adjustments for both assets and
           liabilities for the first two quarters of fiscal 2017
           are still under review.

         * The income statement impacts relating to these
           adjustments are expected to reduce net income before
           income taxes by a range of $200 million to $250
           million cumulatively over the three-year period ended
           June 30, 2016. In addition to considering the impact
           on these periods, the Company is reviewing the impact
           for the first two quarters of 2017.

         * The reversal of borrowing accounting at December 30,
           2016, is expected to remove all of the assets and
           liabilities from the balance sheet and result in a
           significant non-cash gain due to the elimination of
           liabilities in excess of assets.  The amount of the
           gain is still under review and will be offset in part
           by the amount by which the opening recorded value of
           the Company's equity investment in 19th Capital is
           adjusted below $100 million.

     (C) 19th Capital Investment

         On December 30, 2016, the Company and Element
         Transportation, LLC, each contributed certain assets to
         19th Capital and, in exchange, each received
         approximately 49.9% of the equity interests in 19th
         Capital.  Element Transportation contributed its
         beneficial interests in certain fleet assets, the
         associated lease agreements, and cash, which was
         immediately applied to pay down the outstanding
         principal balance of loans made by Element
         Transportation to 19th Capital.  Element Transportation
         also made a daylight loan to 19th Capital in the amount
         of $31.8 million, which was used to satisfy an
         outstanding payable obligation to the Company.  The
         Company contributed certain assets held for sale,
         leasing assets, and cash.  Based upon adjustments
         related to equipment held for sale, the original $100
         million recorded value of the Company's initial
         contribution to 19th Capital at its December 30, 2016
         inception will be reduced.

         The Company is evaluating whether any further adjustment
         for items other than equipment values is appropriate.
         The expected total adjustment will relate to the fair
         values of the assets, liabilities and equity of
         19th Capital contributed by both the Company and Element
         Transportation, the assets and liabilities retained by
         19th Capital, as well as aspects of the accounting for
         the recapitalization of 19th Capital.  The restated
         carrying value of the equity investment as of December
         31, 2016, coupled with net losses of 19th Capital
         subsequent to December 31, 2016, may result in a
         reduction of the Company's equity method investment to
         as low as zero.

     (D) Lease Classification

         The Company determined that a portion of the Company's
         equipment leases currently accounted for as operating
         leases should be restated as capitalized leases
         primarily due to the default and cross default
         provisions in such agreements. The affected periods
         include fiscal 2014, fiscal 2015, fiscal 2016, and the
         first two quarters of fiscal 2017, and some of such
         leases remain in effect. The impact on net income in any
         given period is not expected to be significant.  The
         impact on stockholders' equity is not expected to be
         significant because the recorded assets and liabilities
         are expected to be approximately equal.  The adjustment
         to assets and liabilities in our statements of financial
         position are expected to total approximately $150
         million for the three-year period ended June 30, 2016.

     (E) Other

         The Company is reviewing other accounting areas in each
         affected period as part of the financial restatement
         issuance process.  Additional items identified to date
         and presently under review include: (1) carrying values
         of, and depreciation policies applicable to, tractors
         and trailers used in operations, (2) reserves applicable
         to claims and accounts receivable, (3) foreign currency
         gains and losses, (4) potential impairments of property,
         plant and equipment related to the Element transactions,
         and (5) the Company's deferred income tax liability in
         light of the various adjustments.  Any adjustments
         associated with these issues could be material and some
         of them may impact current and future periods.

The anticipated adjustments identified are subject to ongoing
review and analysis and cannot be precisely quantified with respect
to any period at this time.  However, the cumulative effect of the
adjustments, along with operating losses and other expenses since
the Company's last filed financial reports, are expected to reduce
its reported stockholders' equity materially.  The adjustments are
also anticipated to have a material impact on assets, liabilities,
revenue, income (loss), and individual expense items in certain
periods.

Due to the restatement issues identified, on April 2, 2018, the
Audit Committee and the Company's management concluded that the
annual financial statements for the Company's 2014 and 2015 fiscal
years, the unaudited quarterly reports issued during such periods,
and the unaudited quarterly reports issued during fiscal 2016,
should no longer be relied upon.  In addition, the Company has
concluded that there were deficiencies in its internal control over
financial reporting that constituted material weaknesses for each
of the affected periods and, as a result, management's reports on
its internal control over financial reporting as of June 30, 2014,
June 30, 2015, and June 30, 2016, should no longer be relied upon.
The Company has engaged outside advisors to assist in remediating
deficiencies in its internal control over financial reporting.

In the December 30, 2016 transaction, Element Transportation and
19th Capital hired as counsel:

     Patrick J. Naughton, Esq.
     SIMPSON THACHER & BARTLETT LLP
     425 Lexington Avenue
     New York, NY 10017
     E-mail: pnaughton@stblaw.com

Celadon Group retained as counsel:

     Mark A. Scudder, Esq.
     SCUDDER LAW FIRM, P.C., L.L.O.
     411 South 13th Street, 2nd Floor
     Lincoln, NE 68508
     E-mail: mscudder@scudderlaw.com

                           CEO Comments

Chief Executive Officer, Paul Svindland, commented: "Celadon's past
several quarters have been consumed with four main activities:
supporting the internal investigation, evaluating more broadly the
appropriateness of historical accounting under prior management,
executing our strategic turnaround plan while replacing
substantially all of the prior senior leadership team, and pursuing
a refinancing of our existing credit facility.  We have made
significant progress on all four priorities and, although much
remains to be done, I am encouraged by the progress."

Mr. Svindland continued: "T[he] updates concerning the internal
investigation and additional accounting restatements come after
approximately eleven months of in-depth research and analysis by
our audit committee, multiple outside advisors, and the new
management team. As described above, the accounting adjustments
will be significant to prior period earnings and to our total
stockholders' equity.  Nevertheless, we remain confident in our
current management team and strategic plan, and we emphasize the
following points concerning the accounting issues:

       * The greatest magnitude of the adjustments relate to the
         former Quality Equipment Leasing business, which we
         disposed of in calendar 2017, and our equity investment
         in 19th Capital, which does not impact our cash flows.

       * The accounting adjustments relating to assets held for
         sale and borrowing treatment for the Element
         transactions, which constitute the greatest portion of
         the expected adjustments, will be reversed at December
         30, 2016, with the assets and liabilities coming back
         off of our balance sheet.

       * The officers who (1) directly negotiated or oversaw the
         Quality Companies' revenue equipment transactions that
         are the subject of the restatement, (2) had principal
         responsibility for the management of the Company's
         relationship with Element, or (3) signed certifications
         included in the Company's public filings that
         incorporated the affected financial statements are no
         longer with the Company."

Mr. Svindland added: "The restatement process, along with
accompanying remediation of internal controls, are in the capable
hands of our new Chief Financial and Strategy Officer, Thom
Albrecht, and new Chief Accounting Officer, Vince Donargo, who are
working diligently with outside advisors to issue the restated
financial reports as soon as possible.  Accurate and transparent
financial reporting is of the utmost importance to the new
management team and critical to re-establishing a strong foundation
of trust and accountability with all of our stakeholders."

Mr. Svindland further commented on new management's execution of
the strategic plan:  "Since starting the turnaround process in
April of 2017, we have replaced most of our executive and
accounting leadership, sold our flatbed division, outsourced our
driver school, and reduced our domestic truckload division's fleet
by approximately 20% to approximately 1,900 seated tractors
(excludes A&S, Taylor, FTL, and Buckler U.S. subsidiaries) to
concentrate on the most attractive lanes and freight. In the
currently strong freight environment, we are allocating our fleet
capacity to targeted customers and geographies at improved
productivity. Improvements in our revenue per loaded mile, miles
per seated tractor, and load ratio in our U.S. over-the-road fleet
have contributed to revenue per seated tractor per week (excluding
fuel surcharges) increasing approximately 20% between April 2017
and February 2018. In addition, we have exited our Quality
Equipment Leasing business altogether, which we view as highly
beneficial to our overall truckload operations because the previous
strategy of elevating management attention and other resources to
Quality over the core trucking business had highly negative effects
on our operations and sales efforts as well as draining our capital
resources.

"While the improvement in operating metrics is encouraging, we have
been incurring significant operational costs associated with
shrinking our fleet, repositioning equipment, recruiting drivers,
temporarily unseated trucks, repositioning driver pay and fuel, new
customer start-up, equipment turn-in, and fixed overhead.  We
expect negative consolidated operating margins (excluding
refinancing related costs) to extend into the middle of calendar
2018. Nevertheless, our operations and sales teams are highly
engaged and motivated, our customer service has improved, we have
maintained strong continued relationships with core customers, and
we are committed to taking cost out of the system. I am encouraged
by the progress our new team and strategy are delivering."

Mr. Svindland addressed the ongoing refinancing effort:
"Strengthening our balance sheet with new, long-term capital has
been another key goal.  On the revolving credit side, Bank of
America Business Credit and Wells Fargo Capital Finance continue to
work with us toward a new $100 million asset-based revolving credit
facility.  Our revolving lenders and we are currently reviewing a
refinancing proposal, received on March 31, that anticipates
retiring all principal and interest under our existing facility and
would provide a stable capital structure going forward.  The
proposal includes approximately $200 million of term debt plus an
issuance of common equity without additional consideration. If
accepted, the new revolving credit facility and term loan proposal
would be expected to close during our fourth fiscal quarter.  Each
facility is subject to negotiating extensions of certain equipment
lease maturities with the affected lessors, operating in the
ordinary course of business, adequate closing liquidity, credit
committee and board approvals, and other customary conditions to
closing. Neither proposal is conditioned upon the completion of
restated financial reports. Additional updates will be provided as
we make additional progress on our refinancing path."

                      Status of NYSE Listing

The Company's continued listing on the New York Stock Exchange
("NYSE") requires that the Company cure its financial reporting
filing delinquencies by May 2, 2018. Due to the number of
restatement issues and the additional periods being impacted, the
Company has determined that it will not be able to cure the
delinquencies by the NYSE deadline.  As a result, the Company
expects the NYSE to halt trading of its common stock and commence
the delisting process promptly.

The Company currently anticipates that its common stock would be
quoted on the OTC Pink market electronic quotation service operated
by OTC Markets Group Inc.  However, there can be no assurance that
a market maker will apply to quote the Company's common stock or
that the Company's common stock will become eligible for such
quotation.  The Company will remain subject to SEC public reporting
requirements.

                        About Celadon Group

Indianapolis, Indiana-based Celadon Group, Inc. (NYSE: CGI) --
http://www.celadongroup.com/-- through its subsidiaries, provides
long haul, regional, local, dedicated, intermodal,
temperature-protect, and expedited freight service across the
United States, Canada, and Mexico. The Company also owns Celadon
Logistics Services, which provides freight brokerage services,
freight management, as well as supply chain management solutions,
including logistics, warehousing, and distribution.

Celadon is one of North America's 20 largest truckload carriers as
measured by revenue, generating approximately $1.1 billion in
operating revenue during fiscal year ended June 30, 2016.  At Dec.
31, 2016, the Company said it has $981,722,000 in total assets
against total current liabilities of $212,501,000; Long-term debt,
net of current maturities of $114,507,000; Capital lease
obligations, net of current maturities, of $181,608,000; deferred
income taxes of $104,887,000; and total stockholders' equity of
$368,219,000.

On May 1, 2017, Celadon announced that the Company's financial
statements for fiscal year 2016 (ended June 30, 2016) and the
quarters ended September 30, 2016 and December 31, 2016 and related
reports of the Company's independent registered public accounting
firm, BKD, LLP should no longer be relied upon.  Based on issues
identified in connection with an Audit Committee investigation and
management's review, the Company has said financial statements for
fiscal years ended June 30, 2014, 2015, 2016, and the quarters
ended September 30 and December 31, 2016, will be restated.


CHESTNUT FIRM: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: Chestnut Firm, LLC
           dba The Chestnut Firm, LLC
        303 Peachtree Street, NE, Suite 4150
        Atlanta, GA 30308

Business Description: Chestnut Firm, LLC is private law firm
                      in Atlanta, Georgia.

Chapter 11 Petition Date: April 9, 2018

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

Case No.: 18-56014

Debtor's Counsel: Cameron M. McCord, Esq.
                  JONES & WALDEN, LLC
                  21 Eighth Street, NE
                  Atlanta, GA 30309
                  Tel: (404) 564-9300
                  Fax: (404) 564-9301
                  Email: cmccord@joneswalden.com
                         info@joneswalden.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Christopher Chestnut, manager.

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/ganb18-56014.pdf


CLAIRE'S STORES: Willkie, Morris Represent Ad Hoc First Lien Group
------------------------------------------------------------------
Willkie Farr & Gallagher LLP and Morris Nichols Arsht & Tunnell LLP
filed with the U.S. Bankruptcy Court for the District of Delaware a
verified statement pursuant to Rule 2019 of the Federal Rules of
Bankruptcy Procedure in connection with Counsel's representation of
the ad hoc first lien group as certified to Counsel by each member
of the Ad Hoc First Lien Group.  Each member of the Ad Hoc First
Lien Group holds, or is the beneficial holder of (or investment
advisor or manager to a beneficial holder of) a variety of economic
interests relating to Claire's Stores, Inc., and its debtor
affiliates.

The members of the Ad Hoc First Lien Group and the nature and
principal amount of holdings include:
  
     1. Elliott Management Corporation, on behalf of its
        affiliated entities
        40 W 57th Street,
        New York, NY 10019

        Claire's 2019 1L Notes: $346,862,000
        Claire's 2020 1L Notes: $115,391,000
        First Lien Term Loan: $15,330,291.82
        Claire's 2L Notes: $17,655,000
        Unsecured Notes: $116,700,000

     2. Monarch Alternative Capital LP, on behalf of certain of
        its advisory clients
        553 Madison Avenue
        New York, NY 10022

        Claire's 2019 1L Notes: $221,565,000
        Claire's 2020 1L Notes: $37,610,000
        First Lien Term Loan: $139,937
        Unsecured Notes: $63,300,000
        Existing ABL Revolver: $19,565.217.39
        Existing RCF: $19,565.217.39

     3. The Cincinnati High Yield Desk of JPMorgan Chase Bank,
        N.A., solely as trustee and investment manager of certain
        discretionary accounts, and The Cincinnati High Yield Desk

        of J.P. Morgan Investment Management, Inc., solely as
        investment manager of certain discretionary accounts
        8044 Montgomery Road
        Suite 555, Cincinnati
        OH 45236

        Claire's 2019 1L Notes: $52,073,000
        Claire's 2020 1L Notes: $30,034,000
        The Indianapolis High Yield

     4. Desk of J.P. Morgan
        Investment Management Inc.
        1 East Ohio Street,
        14th Floor
        Indianapolis, IN 46204

        Claire's 2019 1L Notes: $61,388,000

     5. Venor Capital Management LP 7 Times Square #4303,
        New York, NY 10036
        Claire's 2019 1L Notes: $61,509,000
        First Lien Term Loan: $3,448,999.45

     6. Diameter Capital Partners LP on behalf of its affiliated
        entity 24 West 40th Street, 5th Floor
        New York, NY 10018

        Claire's 2019 1L Notes: $40,000,000
        Claire's 2020 1L Notes: $4,606,000

In January 2018, the Ad Hoc First Lien Group retained Willkie to
represent them in connection with the Debtors' restructuring.  The
Ad Hoc First Lien Group retained Morris Nichols in March 2018,
prior to the Debtors' bankruptcy filing in Delaware.

The Counsel represents only the Ad Hoc First Lien Group in
connection with these Chapter 11 cases.  Each member of the Ad Hoc
First Lien Group is aware of, and has consented to, Counsel's
"group representation" of the Ad Hoc First Lien Group.  No member
of the Ad Hoc First Lien Group represents or purports to represent
any other entities in connection with these Chapter 11 cases.

Nothing contained in this Verified Statement should be construed as
a limitation upon, or waiver of, any rights of any Ad Hoc First
Lien Group member under that certain Restructuring Support
Agreement, dated as of March 19, 2018, by and among Debtors, the Ad
Hoc First Lien Group members, and Apollo Management Holdings L.P.,
as manager and/or investment advisor of funds that are the owners
and/or beneficial holders of interests in and claims against the
Debtors.

The firms can be reached at:

     WILLKIE FARR & GALLAGHER LLP
     Seventh Avenue
     New York, New York 10019
     Tel: (212) 728-8000
     Fax: (212) 728-8111
     E-mail: mfeldman@willkie.com
             blennon@willkie.com
             dforman@willkie.com

          -- and --

     MORRIS, NICHOLS, ARSHT & TUNNELL LLP
     Robert J. Dehney, Esq.
     Paige N. Topper, Esq.
     1201 N. Market Street, 16th Floor
     Wilmington, Delaware 19801
     Tel: (302) 658-9200
     Fax: (302) 658-3989
     E-mail: rdehney@mnat.com
             ptopper@mnat.com

A copy of the Verified Statement is available at:

         http://bankrupt.com/misc/deb18-10584-93.pdf

                     About Claire's Stores

Claire's Stores, Inc. -- http://www.clairestores.com/-- is a
specialty retailer of jewelry, accessories, and beauty products for
young women, teens, "tweens," and kids.  Through the Claire's
brand, the Claire's Group has a presence in 45 nations worldwide,
through a total combination of over 7,500 Company-owned stores,
concessions locations, and franchised stores.  Headquartered in
Hoffman Estates, Illinois, the Company began as a wig retailer by
the name of "Fashion Tress Industries" founded by Rowland Schaefer
in 1961.  In 1973, Fashion Tress Industries acquired the
Chicago-based Claire's Boutiques, a 25-store jewelry chain that
catered to women and teenage girls.  Following that acquisition,
Fashion Tress Industries changed its name to "Claire's Stores,
Inc." and shifted its focus to a full line of fashion jewelry and
accessories.

In 2007, the Company was taken private and acquired by investment
funds affiliated with, and co-investment vehicles managed by,
Apollo Management VI, L.P. Claire's Group employs approximately
17,000 people globally. Claire's Stores, Inc., and 7 affiliates
sought Chapter 11 protection (Bankr. D. Del. Case No. 18-10584) on
March 19, 2018, after reaching terms of a balance sheet
restructuring with their first lien lenders and sponsor Apollo
Global Management, LLC.  

As of Oct. 28, 2017, Claire's Stores reported $1.98 billion in
total assets against $2.53 billion in total liabilities.

The Hon. Brendan Linehan Shannon is the case judge.

Weil, Gotshal & Manges LLP, is the Debtors' counsel, with the
engagement led by Ray C. Schrock, P.C., Matthew S. Barr, and Ryan
Preston Dahl.  Richards, Layton & Finger, P.A., is the local
counsel, with the engagement led by Zachary I. Shapiro, Brendan J.
Schlauch, Brett M. Haywood, and Daniel J. DeFranceschi, Esq.  FTI
Consulting is the Debtors' restructuring advisors.  Lazard Freres &
Co. LLC is the investment banker.  Prime Clerk is the claims agent.


COLONIAL MEDICAL: Seeks to Expand Scope of 1611 Law Services
------------------------------------------------------------
Colonial Medical Management Corp. has asked the U.S. Bankruptcy
Court for the District of Puerto Rico to authorize its bankruptcy
counsel 1611 Law and Justice for All, Inc. to provide additional
services.

The Debtor is in need for additional services not related to
bankruptcy matters.  The matters not related are before the local
court including the Court of Appeals of Puerto Rico, the Supreme
Court of Puerto Rico, and before administrative proceedings.

The firm will charge $150 per hour for the additional services.
For bankruptcy matters, the rate is still $200 per hour, according
to court filings.

             About Colonial Medical Management Corp.

Colonial Medical Management Corp. is an ambulatory health care
clinic located in Anasco, Puerto Rico.  Its practice location is
listed as Carretera 402 Km 1.8 Bo. Marias Anasco, Puerto Rico.

The Debtor previously sought bankruptcy protection (Bankr. D.P.R.
Case No. 14-01922) on March 13, 2014.

Colonial Medical sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.P.R. Case No. 17-06925) on Nov. 21, 2017.
In the petition signed by Luis Jorge Lugo Velez, its president,
the Debtor estimated assets of less than $50,000 and liabilities of
$1 million to $10 million.  Judge Brian K. Tester presides over the
case.  Ada Conde, Esq., at 1611 Law and Justice for All, Inc., is
the Debtor's bankruptcy counsel.


COMMUNITY FELLOWSHIP: U.S. Trustee Unable to Appoint Committee
--------------------------------------------------------------
The Office of the U.S. Trustee on April 5 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Community Fellowship Christian
Church and Family Center Inc.

Headquartered in Fayetteville, Georgia, Community Fellowship
Christian Church and Family Center Inc. filed for Chapter 11
bankruptcy protection (Bankr. N.D. Ga. Case No. 18-10433) on March
3, 2018, estimating its assets at between $500,001 and $1 million
and its liabilities at between $100,001 and $500,000.  Leonard R.
Medley, III, Esq., at Medley & Associates, LLC, serves as the
Debtor's bankruptcy counsel.


CONDERE CORP: Natchez Suit vs Titan Remanded to State Court
-----------------------------------------------------------
Judge David Bramlette of the U.S. Bankruptcy Court for the Southern
District of Mississippi entered an order granting Plaintiff City of
Natchez, Mississippi's motion to remand but denying its request for
an award of costs.

The City sued Titan Tire Corporation of Natchez in Adams County
Circuit Court, alleging Titan breached a lease that it was assigned
when it bought the assets of the bankrupt Condere Corporation in an
11 U.S.C. section 363 sale completed two decades ago. Titan removed
the case to the Bankruptcy Court, invoking federal bankruptcy
jurisdiction. Titan casts the City's suit as a "collateral attack"
on the section 363 sale and insists that all claims the City
asserts at least "relate to" the Condere Corporation bankruptcy.

The City moved to remand and asked the Court to award it the costs
it incurred opposing removal.

Titan did not explain how the outcome of the case could
"conceivably have any effect" on the estate of the Condere
Corporation. Instead, Titan pointed to the bankruptcy court's
jurisdiction to interpret its section 363 order approving the sale
of the Condere Corporation's assets to Titan. Titan insists that
bankruptcy jurisdiction exists because the suit "collaterally
attacks" the bankruptcy court's section 363 order. And because that
section 363 order permitted Titan to buy the Condere Corporation's
assets "free and clear" of interest, Titan continues, the City's
allegation that Titan breached lease obligations arising from the
section 363 order is, in fact, a challenge to the section 363 order
itself.

The bankruptcy court never had jurisdiction of the state-law claims
the City asserts. Thus, there is no jurisdiction to "retain."
Besides, Titan overstates the incongruence of the section 363 sale
with the City's suit. The latter is not a "collateral attack" on
the former. Through the section Those lease 363 sale, Titan was
assigned the "real estate and equipment lease with the City of
Natchez." Those lease obligations were incorporated in -- not
obviated by -- the bankruptcy-court-approved section 363 sale.

The City's allegation that Titan breached a lease it was assigned
through the section 363 sale order is not an "attack" on that
order. The Court declines to extend federal bankruptcy jurisdiction
beyond its statutory limits and finds that Titan has not met its
burden of proving federal jurisdiction.

The Court, however, declines to award costs to the City because
Titan's erroneous theory of removal appears to stem from an
incautious reading of opinions on bankruptcy jurisdiction -- not
ill motive or disdain for precedent.

The Court concludes that Titan has not shown that this action
arises under, arises in, or is related to a case under title 11 of
the United States Code; nor has it directed the Court to an
alternative basis for federal jurisdiction. The Court lacks
subject-matter jurisdiction, and remand is required.

A full-text copy of the Court's Order and Opinion dated March 21,
2018 is available at:

     http://bankrupt.com/misc/mssb97-02549-3339.pdf

                   About Condere Corporation

Condere Corporation d/b/a Servis Fleet Tire Company, d/b/a Fidelity
Tire Manufacturing Co., manufactured tires at a plant in Natchez,
Mississippi.  Condere filed for Chapter 11 bankruptcy protection
(Bankr. S.D. Miss. Case No. 97-02549).  Following the filing of the
bankruptcy, a creditors' committee of nine creditors was
appointed.

On September 4, 1998, the Court approved the sale of the Debtor's
assets to Titan Tire Corporation.  The sale essentially provided
for Titan Tire to purchase all of the assets of the Debtor for a
purchase price which was the sum of (a) all secured debt; (b) all
allowed priority claims, including expenses of administration,
professional fees and tax claims; and (c) 65% of the allowed,
unsecured, non-priority claims, including, but not limited to, any
claims arising under 11 U.S.C. Sec. 502(h).  In accordance with the
terms of the sale, Titan Tire posted a $15,000,000 letter of credit
to cover the allowed administrative expense claims, allowed
professional fees, allowed priority tax claims, and 65% of the
allowed unsecured claims.

On July 30, 1999, the Court entered an Order Confirming Plan.  The
order approved the December 23, 1998, Amended Joint Plan of
Liquidation of Condere Corporation and the Official Unsecured
Creditors' Committee.


CONDO 64: Authorized to Continue Using Cash Collateral Until May 26
-------------------------------------------------------------------
The Hon. James J. Tancredi of the U.S. Bankruptcy Court for the
District of Connecticut has entered a 20th order authorizing Condo
64, LLC, to use cash collateral in the ordinary course of its
business up to the maximum amount of $103,060 to be disbursed for
payment of the expenses incurred for the period commencing March
27, 2018 and continuing through May 26, 2018.

A final hearing on the Debtor's use of cash collateral will be held
on May 17, 2018, at 10:00 a.m.

Prior to the Petition Date, the Debtor was indebted to American
Eagle Financial Credit Union under a certain mortgage loan in the
principal amount of $2,600,000, secured by a first priority
mortgage and assignment of rents on the Property and a security
interest in all of the Debtor's personality. On the Petition Date,
American Eagle asserts the outstanding principal balance was
$2,489,101 with accrued interest of $276,423, together with late
charges, attorneys' fees, and such other amounts as may be
outstanding under the Loan Documents.

As adequate protection to American Eagle Financial Credit Union for
the Debtor's use of cash collateral and for any diminution in the
collateral, American Eagle is granted, nunc pro tunc to the
Petition Date:

   (a) A continuing post-petition lien and security interest in all
prepetition property of the Debtor as it existed on the Petition
Date, of the same type against which American Eagle held validly
protected liens and security interests as of the Petition Date;

   (b) A continuing post-petition lien in all property acquired by
the Debtor after the Petition date. The Replacement Liens will
maintain the same priority, validity and enforceability as American
Eagle's liens on the initial collateral and will be recognized only
to the extent of any diminution in the value of the collateral
resulting from the use of cash collateral pursuant to the Order;
and

   (c) As further adequate protection to American Eagle, the Debtor
is authorized to pay to American Eagle the sum of $7,500 per month,
which payment will satisfy the Debtor's obligation during the Cash
Collateral Usage Period.

To the extent the replacement liens granted to American Eagle
pursuant to the Twentieth Order are insufficient to compensate
American Eagle for any diminution in value of the Collateral,
American Eagle will be entitled to a super-priority administrative
claim pursuant to 11 U.S.C. Section 503(b) of the Bankruptcy Code,
and American Eagle will be entitled to the protections of and the
priority set forth in 11 U.S.C. Section 507(b).

The liens of American Eagle and any replacement thereof pursuant to
the Twentieth Order, and any priority to which American Eagle may
be entitled or becomes entitled under Section 507(b) of the
Bankruptcy Code, will be subject to and subordinate to:

           (i) amounts payable by the Debtor under Section
1930(a)(6) of Title 28 of the United States Code;

          (ii) amounts due and owing to the Debtor's employees or
contract labor for post-petition wages or services which accrue
during the term of the Twentieth Interim Order, and

         (iii) for the allowed fees and expenses of Debtor's
retained counsel, Halloran & Sage, LLP, Kevin Mason, Esq., and
accountants, in an amount not to exceed $75,000, to be paid from
proceeds of American Eagle's collateral in the event allowed
administrative fees of Debtor's Professionals are not paid or
available from cash on hand from the Debtor's operations, or from
the sale or refinance of the Debtor's property.

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

                      http://bankrupt.com/misc/ctb15-21797-323.pdf

                             About Condo 64 LLC

Condo 64, LLC, a single asset real estate under 11 U.S.C. Sec.
101(51B), is the owner of 67 of the 112 condominium units and the
leases and rents in connection therewith at the location known as
505-509 Burnside Avenue, East Hartford, Connecticut.

Condo 64 filed a Chapter 11 petition (Bankr. D. Conn. Case No.
15-21797) on Oct. 16, 2015.  In the petition signed by Managing
Member Oliver C. Pinkard, the Debtor disclosed total assets at $4.6
million and total liabilities at $3.1 million at the time of the
filing.

The case is assigned to Judge Ann M. Nevins.

The Debtor hired Kaitlin M. Humble, Esq., and Craig I. Lifland,
Esq., at Halloran & Sage LLP, as bankruptcy counsel; and MAC
Commercial Financing Inc. as mortgage broker.

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


CSRA INC: Moody's Withdraws Ba2 Corporate Family Rating
-------------------------------------------------------
Moody's Investors Service withdrew all the ratings of CSRA Inc.,
including the Ba2 corporate family rating.

RATINGS RATIONALE

On April 3, 2018, General Dynamics Corporation ("GD") completed its
acquisition of CSRA and CSRA's bank credit facility was terminated.
As a result, Moody's withdrew all of the ratings of CSRA.

Outlook Actions:

Issuer: CSRA Inc.

-- Outlook, Changed To Rating Withdrawn From Stable

Withdrawals:

Issuer: CSRA Inc.

-- Probability of Default Rating, Withdrawn , previously rated
    Ba2-PD

-- Speculative Grade Liquidity Rating, Withdrawn , previously
    rated SGL-2

-- Corporate Family Rating, Withdrawn , previously rated Ba2

-- Senior Secured Bank Credit Facilities, Withdrawn , previously
    rated Ba2(LGD3)


CUPEYVILLE SCHOOL: Court OK's Disclosures; Plan Hearing on May 9
----------------------------------------------------------------
Judge Mildred Caban Flores of the U.S. Bankruptcy Court for the
District of Puerto Rico approved Cupeyville School's disclosure
statement to accompany its amended plan filed on March 19, 2018.

Acceptances or rejections of the Plan may be filed in writing by
the holders of all claims on/or before 14 days prior to the date of
the hearing on confirmation of the Plan.

Any objection to confirmation of the plan must be filed on/or
before 14 days prior to the date of the hearing on confirmation of
the Plan.

A hearing for the consideration of confirmation of the Plan and of
such objections as may be made to the confirmation of the Plan will
be held on May 9, 2018 at 9:00 a.m. at the Jose V. Toledo Federal
Building and US Courthouse, 300 Recinto Sur Street, Courtroom 3,
Third Floor, San Juan, Puerto Rico.

Under the Amended Plan, holders of Class 5 - Allowed General
Unsecured Claims (excluding those from Debtor's Shareholders), of
$75,000 or less, will be paid in full satisfaction of their claims
5% thereof, in cash, on the Effective Date of the Plan.  The
Holders of Allowed General Unsecured Claims over $75,000, will be
paid in full satisfaction of their claims, 5% thereof through 60
equal consecutive monthly installments of $1,602.05, commencing on
the Effective Date of Debtor’s Plan and continuing on the
thirtieth (30th) day of the subsequent fifty-nine (59) months.

A full-text copy of the Amended Chapter 11 Plan is available at:

               http://bankrupt.com/misc/prb15-09822-217.pdf

                     About Cupeyville School

Cupeyville School, Inc., is a private, non-sectarian,
co-educational college preparatory institution, located at Cupey
Bajo, Ra-o Piedras, Puerto Rico.  It serves a predominantly
Hispanic population offering a learning program for students in
grades from Pre Pre-Kinder through 12th grade.  It was organized in
1963, responding to the needs of a growing suburban community
interested in a bilingual/co-educational learning program.  It is
accredited by the Middle States Association, the Department of
Education of Puerto Rico, and recognized as a School of Excellence
by the U.S. Department of Education, Blue Ribbon School of
Excellence.  It is the only accredited school in Puerto Rico in
hands of a Puerto Rican family.  It is ranked by the Caribbean
Business as fifth of the 28 Largest Private Schools in Puerto Rico
(2013-2014).

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. D.
P.R. Case No. 15-09822) on Dec. 12, 2015.  The petition was signed
by Ricardo Gonzalez, president.

The case is assigned to Judge Mildred Caban Flores.

At the time of the filing, the Debtor disclosed $7.01 million in
assets and $7.25 million in liabilities.


DELUXE ENTERTAINMENT: Amended Loan Won't Impact on Moody's B2 CFR
-----------------------------------------------------------------
Moody's Investors Service said Deluxe Entertainment Services Group,
Inc.'s proposal to amend several provisions of its first-lien term
loan credit agreement, including the financial covenant test, has
no immediate impact on the Corporate Family Rating (B2 stable),
Probability of Default Rating (B2-PD), and existing first-lien term
loan rating (B2-LGD4). The proposed amendment is credit positive
because it improves Deluxe's liquidity at a time when operating
performance has weakened.

Headquartered in Burbank, CA, Deluxe Entertainment Services Group,
Inc. is a leading global provider of end-to-end media supply chain
solutions with a focus on digital content creation (post-set
production and post-production), media/distribution (for various
file formats and across multiple platforms) and asset management to
motion-picture studios, television/cable-TV networks, online video
providers, advertising agencies and enterprise customers through
its Delivery Solutions and Creative Services businesses.


DIFFUSION PHARMACEUTICALS: Incurs $2.6 Million Net Loss in 2017
---------------------------------------------------------------
Diffusion Pharmaceuticals Inc. filed with the Securities and
Exchange Commission its Annual Report on Form 10-K reporting a net
loss attributable to common stockholders of $2.61 million for the
year ended Dec. 31, 2017, compared to a net loss attributable to
common stockholders of $18.03 million for the year ended Dec. 31,
2016.

Diffusion has not yet generated any revenue from product sales. The
Company does not expect to generate revenue from product sales for
the foreseeable future.  The Company expects to continue to incur
net losses for the foreseeable future.  The Company intends to use
its existing cash and cash equivalents for working capital and to
fund the research and development of its product candidates.

As of Dec. 31, 2017, Diffusion had $26.14 million in total assets,
$4.91 million in total liabilities and $21.22 million in total
stockholders' equity.

At Dec. 31, 2017, the Company had cash and cash equivalents
balances of $8.9 million.  The Company's accumulated deficit as of
Dec. 31, 2017, was $61.6 million, and it expects to continue to
incur substantial losses in future periods.

Net cash used in operating activities of $12.3 million during the
year ended Dec. 31, 2017 was primarily attributable to the
Company's net loss of $1.4 million, a $9.0 million net non-cash
gain related to warrants and other financing expenses, a $1.1
million change in its deferred tax liability due to the change in
tax rate, and its net change in operating assets and liabilities of
$2.3 million.  The net change in the Company's operating assets and
liabilities is primarily attributable to the increase in the
Company's prepaid assets related to clinical trial activities and
an increase in accrued expenses.  This amount was offset by $1.4
million in non-cash charges, which was made up of stock-based
compensation, common stock issued for advisory services,
depreciation and non-cash interest expense.

Net cash used in investing activities was $0.4 million during the
year ended Dec. 31, 2017.  The Company purchased, and had mature, a
certificate of deposit in the amount of $10.0 million and had
approximately $0.4 million in fixed asset purchases, mainly related
to the build out of its new headquarters.  Net cash provided by
investing activities was $8.5 million during the year ended Dec.
31, 2016.  The Company acquired $8.5 million of cash as a result of
the Merger during the year ended Dec. 31, 2016.

Net cash provided by financing activities was $20.1 million during
the during the year ended Dec. 31, 2017, which was attributable to
the $22.1 million in proceeds received upon the closing of the
Company's Series A private placement offset by approximately $0.1
million in payments for offering costs.  This amount was further
offset by the repayment of a convertible note in the amount of $1.9
million.  

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

                    https://is.gd/8CbBGQ

               About Diffusion Pharmaceuticals

Based in Charlottesville, Virginia, Diffusion Pharmaceuticals Inc.
-- http://www.diffusionpharma.com/-- is a clinical-stage
biotechnology company focused on extending the life expectancy of
cancer patients by improving the effectiveness of current
standard-of-care treatments including radiation therapy and
chemotherapy.  Diffusion is developing its lead product candidate,
trans sodium crocetinate (TSC), for use in the many cancers where
tumor hypoxia (oxygen deprivation) is known to diminish the
effectiveness of SOC treatments.  TSC targets the cancer's hypoxic
micro-environment, re-oxygenating treatment-resistant tissue and
making the cancer cells more vulnerable to the therapeutic effects
of SOC treatments without the apparent occurrence of any serious
side effects.


DOMINUS HEALTH: Monroe Capital to Hold Public Auction on April 30
-----------------------------------------------------------------
Monroe Capital Management Advisors LLC, as administrative agent of
certain lenders ("secured party"), will hold a public sale on April
30, 2018, at 12:00 p.m. CST at Foley & Larnder LLP, 321 N. Clark
Street, Suite 2800, Chicago, Illinois.

The Secured Party is a duly perfected first-priority secured
creditor with respect to all present and future debts, obligations,
and liabilities of Dominus Health Intermediate Holdco LLC and its
debtor-affiliates pursuant to a credit agreement dated Dec. 16,
2015, made by the Debtors in favor of the Secured Party and the
security interests granted by the guaranty and collateral agreement
dated Dec. 16, 2015, by the Debtors and Dominus Health Holdings LLC
to the Secured Party and the security interest granted by the
trademark security agreement dated Dec. 16, 2015, by Complete
Nutrition IP LLC in favor of the Secured Party.

The sale will be governed by additional bid procedures which may be
obtained by contacting:

   Vito Mitria
   Beacon Management Advisors LLC
   1953 N. Clybourn Avenue #316
   Chicago, Illinois 60614
   Email: vito@beaconmgmtadvisors.com

Prospective bidders will be required to wire to Foley & Lardner LLP
Trust Account c/o William J. McKenna, a deposit of $50,000 no later
than 2:00 p.m. CST on April 23, 2018.

Dominus Health Intermediate Holdco LLC operates retail store and
provide online retail store services featuring dietary and
nutritional supplements, vitamins and other health products.


DPW HOLDINGS: Delays Form 10-K Filing
-------------------------------------
DPW Holdings, Inc., notified the Securities and Exchange Commission
via a Form 12b-25 that it will be delayed in filing its Annual
Report on Form 10-K for the year ended Dec. 31, 2017.  According to
the Company, the compilation, dissemination and review of the
information required to be presented in the Form 10-K for the
fiscal year ended Dec. 31, 2017 has imposed requirements that have
rendered timely filing of the Form 10-K impracticable without undue
hardship and expense to it.

                       About DPW Holdings

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

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

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


DYMC INC: Hires Alla Kachan Law Office as Attorney
--------------------------------------------------
DYMC, Inc., seeks authority from the U.S. Bankruptcy Court for the
District of New Jersey to employ Alla Kachan, Esq. and the Law
Office of Alla Kachan, PC as attorneys.

Professional services to be rendered by Alla Kachan are:

     a. assist Debtor in administering the case;

     b. make motions or take action as may be appropriate or
necessary under the Bankruptcy Code;

     c. represent the Debtor in prosecuting adversary proceedings
to collect assets of the estate and such other actions as Debtor
deem appropriate;

     d. take such steps as may be necessary for Debtor to marshal
and protect the estate's assets;

     e. negotiate with Debtor's creditor in formulating a plan of
reorganization for Debtor in this case;

     f. draft and prosecute the confirmation of Debtor's plan of
reorganization in this case;

     g. render such additional services as Debtor may require in
this case.

Fees charges by the firm are:

     Attorneys                      $325 per hour
     Clerks & paraprofessionals     $175 per hour

The Debtor paid Kachan Law Office an initial retainer of $15,000.

Alla Kachan, Esq., assures this Court that Kachan Law Office does
not represent an adverse interest to the estate and is a
disinterested person under 11 U.S.C. Sec. 101(14).

The attorney can be reached through:

     Alla Kachan, Esq.
     Law Office of Alla Kachan, PC
     415 Brighton Beach Ave
     Brooklyn, NY 11235
     Phone: (718) 513-3145
     Fax: 347-342-3156
     E-mail: alla@kachanlaw.com

                        About DYMC, Inc.

Based in Rahway, New Jersey, DYMC, Inc., filed a Chapter 11
petition (Bankr. D.N.J. Case No. 18-12488) on Feb. 7, 2018,
estimating under $1 million in assets and in liabilities.  Judge
Stacey L. Meisel is the Debtor's counsel.  Alla Kachan, Esq., at
the Law Offices of Alla Kachan PC, is the Debtor's counsel.


DYNCORP INTERNATIONAL: S&P Raises CCR to 'B+', Outlook Stable
-------------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on DynCorp
International Inc. to 'B+' from 'B-'. The outlook is stable.

S&P said, "We also raised the issue-level rating on the company's
first-lien debt to 'BB' from 'B+'. The recovery rating remains '1',
indicating our expectation of very high recovery (90%-100%, rounded
estimate: 95%) in the event of a payment default.

"At the same time, we raised the issue-level rating on the
company's second-lien debt to 'B+' from 'CCC+' and revised the
recovery rating to '4' from '5', indicating our expectation of
average recovery (30%-50%; rounded estimate: 40%) in the event of a
payment default.

"The upgrade reflects the recent improvement in credit ratios and
our expectation that they are likely to improve modestly as DynCorp
continues winning new business to replace lost or maturing
contracts, and as it uses excess cash to pay down debt. Credit
metrics were stronger than we expected at the end of 2017, with
debt to EBITDA of 4.3x, compared to our previous expectations of
5.5x-6x. This was due largely to higher margins. The improved
margins and higher than expected debt payments in 2018 are likely
to result in debt to EBITDA of 3.5x-4x by year-end, compared to our
previous expectations of 4.5x-5.5x. We also see further improvement
in 2019.

"The stable outlook reflects our expectation that debt to EBITDA
will remain well below 5x for the foreseeable future as the company
has continued to win new business and maintain EBITDA margins while
repaying debt. We expect credit metrics to improve, with debt to
EBITDA of 3.5x-4.0x expected in 2018. However, further upside is
limited by the company's private equity ownership.

"We could lower the rating in the next 12 months if debt to EBITDA
rises above 5x as a result of poor operational performance or
actions taken by the financial sponsor. If DynCorp fails to win any
additional business or loses major existing contracts, earnings
could decrease and debt leverage could rise. However, a downgrade
would more likely be due to actions taken by the owner, choosing to
raise debt for a dividend or acquisition. It is also possible that
a sale of the company could lead to increased leverage.

"We are unlikely to raise the rating under the current ownership,
but a change in ownership structure due to a sale of the company
could potentially lead to an upgrade if we thought that debt to
EBITDA would remain below 4x."


ETERON INC: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: Eteron, Inc.
        23944 Freeway Park Dr.
        Farmington, MI 48335

Business Description: Eteron, Inc., is a privately held company
                      in Farmington, Michigan engaged in the
                      business of paint, coating, and adhesive
                      manufacturing.  It is affiliated with
                      Sakura, LLC, which sought bankruptcy
                      protection on April 9, 2018 (Bankr.
                      E.D. Mich. 18-45163).

Chapter 11 Petition Date: April 9, 2018

Case No.: 18-45161

Court: United States Bankruptcy Court
       Eastern District of Michigan (Detroit)

Judge: Hon. Phillip J Shefferly

Debtor's Counsel: Kimberly Ross Clayson, Esq.
                  CLAYSON, SCHNEIDER & MILLER P.C.
                  645 Griswold, Suite 3900
                  Detroit, MI 48226
                  Tel: (313) 237-0850
                  E-mail: kim@claysonschneidermiller.com

                     - and -

                  Ethan D. Dunn, Esq.
                  MAXWELL DUNN, PLC
                  24725 W. 12 Mile Rd., Suite 306
                  Southfield, MI 48034
                  Tel: (248) 246-1166
                  E-mail: bankruptcy@maxwelldunnlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by John C. Kim, II, president.

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

     http://bankrupt.com/misc/mieb18-45161_creditors.pdf

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

          http://bankrupt.com/misc/mieb18-45161.pdf


EV ENERGY: Hires Prime Clerk LLC as Claims and Noticing Agent
-------------------------------------------------------------
EV Energy Partners, L.P. and its debtor-affiliates seek authority
from the United States Bankruptcy Court for the District of
Delaware to hire Prime Clerk LLC as claims and noticing agent.

Services to be provided by Prime Clerk are:

     (a) prepare and serve required notices and documents in these
chapter 11 cases in accordance with the Bankruptcy Code and the
Bankruptcy Rules in the form and manner directed by the Debtors
and/or the Court, including (i) notice of the commencement of these
chapter 11 cases and the initial meeting of creditors under
Bankruptcy Code Sec. 341(a), (ii) notice of any claims bar date,
(iii) notices of transfers of claims, (iv) notices of objections to
claims and objections to transfers of claims, (v) notices of any
hearings on a disclosure statement and confirmation of the Debtors'
plan or plans of reorganization, including under Bankruptcy Rule
3017(d), (vi) notice of the effective date of any plan, and (vii)
all other notices, orders, pleadings, publications and other
documents as the Debtors or Court may deem necessary or appropriate
for an orderly administration of these chapter 11 cases;

     (b) maintain an official copy of the Debtors' schedules of
assets and liabilities and statements of financial affairs
(collectively, the "Schedules"), listing the Debtors' known
creditors and the amounts owed thereto;

     (c) maintain (i) a list of all potential creditors, equity
holders, and other parties-in-interest and (ii) a "core" mailing
list consisting of all parties described in Bankruptcy Rule
2002(i), (j), and (k) and those parties that have filed a notice of
appearance pursuant to Bankruptcy Rule 9010; update and make said
lists available upon request by a party-in-interest or the Clerk;

     (d) furnish a notice to all potential creditors of the last
date for filing proofs of claim and a form for filing a proof of
claim, after such notice and form are approved by the Court, and
notify said potential creditors of the existence, amount, and
classification of their respective claims as set forth in the
Schedules, which may be effected by inclusion of such information
(or the lack thereof, in cases where the Schedules indicate no debt
due to
the subject party) on a customized proof of claim form provided to
potential creditors;

     (e) maintain a post office box or address for the purpose of
receiving claims and returned mail, and process all mail received;

     (f) for all notices, motions, orders, or other pleadings or
documents served, prepare and file, or cause to be filed with the
Clerk, an affidavit or certificate of service within seven business
days of service which includes (i) either a copy of the notice
served or the docket number(s) and title(s) of the pleading(s)
served, (ii) a list of persons to whom it was mailed (in
alphabetical order) with their addresses, (iii) the manner of
service, and (iv) the date served;

     (g) process all proofs of claim received, including those
received by the Clerk, check said processing for accuracy, and
maintain the original proofs of claim in a secure area;

     (h) maintain the official claims register for each Debtor
(collectively, the "Claims Registers") on behalf of the Clerk; upon
the Clerk's request, provide the Clerk with certified, duplicate
unofficial Claims Registers; and specify in the Claims Registers
the following information for each claim docketed: (i) the claim
number assigned; (ii) the date received; (iii) the name and address
of the claimant and agent, if applicable, who filed the
claim; (iv) the amount asserted; (v) the asserted classification(s)
of the claim (e.g., secured, unsecured, priority, etc.); (vi) the
applicable Debtor; and (vii) any disposition of the claim;

     (i) provide public access to the Claims Registers, including
complete proofs of claim with attachments, if any, without charge;

     (j) implement necessary security measures to ensure the
completeness and integrity of the Claims Registers and the
safekeeping of the original claims;

     (k) record all transfers of claims and provide any notices of
such transfers as required by Bankruptcy Rule 3001(e);

     (l) relocate, by messenger or overnight delivery, all of the
court-filed proofs of claim to the offices of Prime Clerk, not less
than weekly;

     (m) upon completion of the docketing process for all claims
received to date for each case, turn over to the Clerk copies of
the Claims Registers for the Clerk's review (upon the Clerk's
request);

     (n) monitor the Court's docket for all notices of appearance,
address changes, and claims-related pleadings and orders filed and
make necessary notations on and/or changes to the claims register
and any service or mailing lists, including to identify and
eliminate duplicative names and addresses from such lists;

     (o) identify and correct any incomplete or incorrect addresses
in any mailing or service lists;

     (p) assist in the dissemination of information to the public
and respond to requests for administrative information regarding
these chapter 11 cases as directed by the Debtors or the Court,
including through the use of a case website and/or call center;

     (q) monitor the Court's docket in these chapter 11 cases and,
when filings are made in error or containing errors, alert the
filing party of such error and work with them to correct any such
error;

     (r) if these chapter 11 cases are converted to cases under
chapter 7 of the Bankruptcy Code, contact the Clerk's office within
three days of notice to Prime Clerk of entry of the order
converting the cases;

     (s) thirty days prior to the close of these chapter 11 cases,
to the extent practicable, request that the Debtors submit to the
Court a proposed order dismissing Prime Clerk as Claims and
Noticing Agent and terminating its services in such capacity upon
completion of its duties and responsibilities and upon the closing
of these chapter 11 cases;

     (t) within seven days of notice to Prime Clerk of entry of an
order closing these chapter 11 cases, provide to the Court the
final version of the Claims Registers as of the date immediately
before the close of the chapter 11 cases; and

     (u) at the close of these chapter 11 cases, (i) box and
transport all original documents, in proper format, as provided by
the Clerk's office, to (A) the Philadelphia Federal Records Center,
14700 Townsend Road, Philadelphia, PA 19154-1096 or (B) any other
location requested by the Clerk's office, and (ii) docket a
completed SF-135 Form indicating the accession and location numbers
of the archived claims.

Prior to the Petition Date, the Debtors provided Prime Clerk a
retainer in the amount of $50,000.

Prime Clerk's claims & noticing rates are:

     Analyst                         $30 to $50
     Technology Consultant           $35 to $95
     Consultant/Senior Consultant    $65 to $165
     Director                       $175 to $195
     Chief Operating Officer &
     Executive Vice President        No charge

Benjamin J. Steele, Vice President of Prime Clerk, attests that
Prime Clerk is a "disinterested person" as that term is defined in
section 101(14) of the Bankruptcy Code with respect to the matters
upon which it is engaged.

The agent can be reached through:

     Benjamin J. Steele
     Prime Clerk LLC
     830 Third Avenue, 9th Floor
     New York, NY 10022
     Phone: 212 257 5450

                       About EV Energy Partners

EV Energy Partners, L.P. (EVEP) is an oil and gas exploration and
production (E&P) company headquartered in Houston, Texas.

EV Energy Partners, L.P. and its debtor-affiliates concurrently
filed voluntary petitions for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Case No. 18-10814 as lead case) on
April 2, 2018.  The petitions were signed by Nicholas P. Bobrowski,
vice president and CFO.  As of Dec. 31, 2017, the Debtor disclosed
$1,441,805,000 in total assets and $813,793,000 in total
liabilities.

The case is assigned to Judge Christopher S. Sontchi.

KIRKLAND & ELLIS LLP, led by Joshua A. Sussberg, P.C. and Jeremy
David Evans, serves as the Debtors' general bankruptcy counsel.
PACHULSKI STANG ZIEHL & JONES LLP, led by Laura Davis Jones, is the
Debtors' local bankruptcy counsel.  PARELLA WEINBERG PARTNERS LP is
the Debtors' financial advisor.  Cade Kennedy at DELOITTE & TOUCHE
LLP stands as the Debtors' restructuring advisor.  PRIME CLERK LLC
is the Debtors' notice, claims & balloting agent and administrative
advisor.


EXGEN TEXAS: Wachtell, Morris Represent First-Lien Lenders
----------------------------------------------------------
Certain unaffiliated lenders under that certain Credit Agreement,
dated as of Sept. 18, 2014, by and among, inter alia, ExGen Texas
Power, LLC,  as Borrower , Bank of America, N.A., as Administrative
Agent, Collateral Agent, Issuing Lender, Sole Lead Arranger and
Sole Bookrunner, and the guarantors and lenders named therein,
filed with the U.S. Bankruptcy Court for the District of Delaware a
verified statement pursuant to Bankruptcy Rule 2019, saying that
Wachtell Lipton and Morris Nichols are the group's counsel.

Members of the Ad Hoc Committee and their disclosable economic
interests are:

     1. Avenue Capital Management II, L.P.
        399 Park Avenue, 6th Floor
        New York, NY 10022

        * $78,441,864 under the Credit Agreement

     2. Fidelity Management & Research Company
        82 Devonshire Street
        Boston, MA 02109

        * $36,484,539 under the Credit Agreement

     3. Fortress Credit Advisors LLC
        1345 Avenue of the Americas, 46th Floor
        New York, NY 10105

        * $65,724,186 under the Credit Agreement

     4. GSO / Blackstone Debt Funds Management LLC
        345 Park Avenue
        New York, NY 10154

        * $42,101,339 under the Credit Agreement

     5. Guggenheim Partners Investment Management, LLC
        330 Madison Avenue
        New York, NY 10017

        * $100,088,545 under the Credit Agreement
        
     5. OppenheimerFunds, Inc.
        125 Broad Street, 16th Floor
        New York, NY 10004

        * $58,983,957 under the Credit Agreement

     6. PineBridge Investments LLC
        2727 Allen Parkway, Suite 1675
        Houston, TX 77019

        * $35,223,142 under the Credit Agreement

On Jan. 19, 2017, certain members of the Ad Hoc Committee retained
Wachtell, Lipton, Rosen & Katz as counsel in connection with a
potential restructuring of the outstanding debt obligations of the
debtors in the Bankruptcy Case.

On Nov. 3, 2017, the Ad Hoc Committee retained Morris, Nichols,
Arsht & Tunnell LLP as Delaware counsel.

The members of the Ad Hoc Committee hold disclosable economic
interests, or act as investment advisors or managers to funds
and/or accounts and/or subsidiaries that hold disclosable economic
interests, in relation to the Debtors.  In accordance with Rule
2019, and based upon information provided to Wachtell Lipton and
Morris Nichols by each member of the Ad Hoc Committee.  Neither
Wachtell Lipton nor Morris Nichols makes any representation
regarding the validity, amount, allowance, or priority of such
claims and each of Wachtell Lipton and Morris Nichols reserves all
rights with respect thereto.

Each of Wachtell Lipton and Morris Nichols represents only the Ad
Hoc Committee, and does not represent or purport to represent any
other entities, in the Bankruptcy Case.  In addition, as of the
date of this Statement, the Ad Hoc Committee, both collectively and
through its individual members, does not represent or purport to
represent in any way the interests of any other entities in
connection with the Bankruptcy Case.

Neither Wachtell Lipton nor Morris Nichols owns, nor has Wachtell
Lipton or Morris Nichols ever owned, any claims against or
interests in the Debtors except for claims for services rendered to
the Ad Hoc Committee.  However, each of Wachtell Lipton and Morris
Nichols has sought to have its fees and disbursements paid by the
Debtor's estates pursuant to title 11 of the United States Code or
as otherwise permitted in the Debtors' Chapter 11 cases.

A copy of the Verified Statement is available at:

              http://bankrupt.com/misc/deb17-12377-300.pdf

                    About ExGen Texas Power

ExGen Texas Power, LLC, et al., operate as subsidiaries of Exelon
Generation Company, LLC, which is a unit of Chicago, Illinois-based
energy giant Exelon Corp. (NYSE:EXC). EGTP owns 100% of the
equityin five direct subsidiaries, each of which owns a separate
gas-fired generation project:

    Debtor-Subsidiary       Project and Location
    -----------------       --------------------
  Wolf Hollow I Power, LLC    639 MW Plant in Granbury, TX
  Colorado Bend I Power, LLC  454 MW Plant in Wharton, TX
  Handley Power, LLC          1,265 MW Plant in Fort Worth, TX
  Mountain Creek Power, LLC   808 MW Plant in Dallas, TX
  LaPorte Power, LLC          147 MW Plant in LaPorte, TX

EGTP and its five subsidiaries sought Chapter 11 protection (Bankr.
D. Del. Lead Case No. 17-12377) on Nov. 7, 2017, with a plan that
would turnover ownership of four plants to lenders in exchange for
debt, and a deal to sell the Handley Power plant to parent Exelon
Generation Company, LLC.

Direct parent Exelon Generation Company and ultimate parent Exelon
Corp. are not debtors in the Chapter 11 cases.

EGTP estimated $100 million to $500 million in assets and $500
million to $1 billion in debt.

The Hon. Brendan Linehan Shannon is the case judge.

The Debtors tapped Richards, Layton & Finger, P.A., as counsel;
Scotia Capital (USA) Inc., as investment banker; FTI Consulting,
Inc., as restructuring advisors; and Kurtzman Carson Consultants
LLC as claims agent.  KCC maintains the case web site
http://www.kccllc.net/egtp       

Counsel to Exelon Generation Company is DLA Piper LLP (US).
Counsel to the Secured Agent is Norton Rose Fulbright US LLP.
Counsel to the Ad Hoc Committee is Wachtell, Lipton, Rosen & KaTz.


EYEPOINT PHARMACEUTICALS: Signs Employment Contract with CMO
------------------------------------------------------------
pSivida Corp. entered into an employment agreement with Dario
Paggiarino, M.D., the Company's vice president, chief medical
officer on March 27, 2018.  Pursuant to the Employment Agreement,
Dr. Paggiarino will receive a base salary of $396,550 per year and
will be eligible to receive an annual cash bonus targeted at 35% of
his base salary, with the actual amount of the bonus based on Dr.
Paggiarino's performance and the Company's achievement of
performance goals established by the Company's board of directors.

Pursuant to the Employment Agreement, termination of Dr.
Paggiarino's employment by the Company without "cause," or by Dr.
Paggiarino with "good cause", would require the Company to pay
severance to Dr. Paggiarino.  Upon any such termination, Dr.
Paggiarino would be entitled to receive (i) base salary
continuation for a period of 12 months from the date of
termination, payable in accordance with the Company's normal
payroll practices, (ii) one times his annual target bonus, payable
in equal installments during the period of base salary continuation
under clause (i) above, and (iii) provided that Dr. Paggiarino
timely elects COBRA continuation coverage for himself and his
eligible dependents, a monthly amount that equals the portion of
the monthly health premiums paid by the Company on behalf of Dr.
Paggiarino and his eligible dependents immediately preceding the
date that his employment terminates until the earlier of the last
day of the period of Dr. Paggiarino's base salary continuation or
the date that Dr. Paggiarino and his eligible dependents become
ineligible for COBRA continuation coverage pursuant to applicable
law or plan terms.  Additionally, upon any such termination that
occurs after a "change of control" (as defined in Dr. Paggiarino's
employment agreement), any unvested portion of Dr. Paggiarino's
options and any unvested restricted shares would vest and the
options would become exercisable upon such termination, and those
options would remain exercisable until the earlier of (x) one year
thereafter (or three months following the date of employment
termination in the case of any incentive stock options) and (y) the
applicable option expiration date.

Dr. Paggiarino's right to receive the severance payments and
benefits under the Employment Agreement is conditioned upon his
execution and non-revocation of a separation agreement containing a
general release of claims.  Dr. Paggiarino's employment agreement
contains certain restrictive covenants, including non-disclosure of
confidential information, assignment of rights to intellectual
property, a non-competition covenant that runs for 12 months
following his termination of employment for any reason, a
non-solicitation covenant with respect to certain of the Company's
customers, vendors, suppliers and business partners that runs for
12 months following his termination of employment for any reason
and a non-solicitation covenant with respect to the Company's
employees and independent contractors that runs for 12 months
following his termination of employment.

                About EyePoint Pharmaceuticals

EyePoint Pharmaceuticals, formerly pSivida Corp. --
http://www.eyepointpharma.com/-- headquartered in Watertown, MA,
is a specialty biopharmaceutical company committed to developing
and commercializing innovative ophthalmic products in indications
with high unmet medical need to help improve the lives of patients
with serious eye disorders.  The Company has developed three of
only four FDA-approved sustained-release treatments for
back-of-the-eye diseases.  The Company's pre-clinical development
program is focused on using its core Durasert platform technology
to deliver drugs to treat wet age-related macular degeneration,
glaucoma, osteoarthritis and other diseases.

pSivida reported a net loss of $18.48 million on $7.54 million of
total revenues for the fiscal year ended June 30, 2017, compared
with a net loss of $21.55 million on $1.62 million of total
revenues in 2016.  As of Dec. 31, 2017, Psivida had $14.19 million
in total assets, $4.29 million in total liabilities and $9.90
million in total stockholders' equity.

In its report on the consolidated financial statements for the year
ended June 30, 2017, Deloitte & Touche LLP stated that the
Company's anticipated recurring use of cash to fund operations in
combination with no probable source of additional capital raises
substantial doubt about its ability to continue as a going concern.


FANNIE MAE: Fitch Affirms 'C' Preferred Stock Rating
----------------------------------------------------
Fitch Ratings has affirmed Fannie Mae's and Freddie Mac's 'AAA'
Long-Term Issuer Default Ratings (IDRs) with a Stable Rating
Outlook. These rating actions follow Fitch's affirmation of the
United States of America's (U.S.) 'AAA' Long-term Foreign and Local
Currency IDRs on April 5, 2018.  

KEY RATING DRIVERS

IDRs, SUPPORT RATING AND SUPPORT RATING FLOOR

The ratings of Fannie Mae and Freddie Mac are directly linked to
the U.S. sovereign rating, based on Fitch's view of the U.S.
government's direct financial support of the two housing government
sponsored enterprises (GSEs). The rating linkages are further
articulated in Fitch's report 'Rating Linkages to the U.S.
Sovereign Rating', dated July 18, 2011.

The housing GSEs are among the most active issuers in the capital
markets and continue to benefit from meaningful financial support
from the U.S. government. A key rating driver and Fitch's rationale
for aligning the GSEs' ratings to the U.S. government rating is the
U.S. Treasury's Senior Preferred Stock Purchase Agreement (PSPA).
Under the PSPA, the U.S. Treasury is required to inject funds into
Fannie Mae and Freddie Mac to maintain positive net worth, so that
each firm can avoid being considered technically insolvent by their
conservator.

As expected, the GSEs both required draws on their respective lines
with the Treasury after being forced to write down the valuations
of their deferred tax assets (DTAs), due to the corporate tax rate
being reduced from 35% to 21%. While the tax cut will likely
enhance the GSEs' long-term profitability, it also produced a
significant one-time hit to earnings and capital. Fannie and
Freddie took write downs of $9.9 billion and $5.4 billion and
needed draws of $3.7 billion and $312 million, respectively at the
end of 4Q17. The remaining funding available to Fannie and Freddie
after the required draws will be $113.9 billion and $140.2 billion,
respectively.

Although not expected, draws could also become necessary if
economic conditions worsen materially causing credit performance of
the GSEs' loan books to deteriorate. Nonetheless, additional
capital draws from the Treasury would not change Fitch's current
view of the ratings in light of the U.S. government's direct
financial support assumptions.

In accordance with the dividend provision of the Senior Preferred
Stock Purchase Agreement (PSPA) and quarterly directives from their
conservator, the GSEs had been obligated to pay to the US Treasury
any amount that exceeds their mandated capital reserve
requirements.

On Dec. 21, 2017, the FHFA and the U.S. Treasury Department
announced an agreement to reinstate a $3 billion capital reserve
amount under the PSPA for each GSE beginning in 4Q17. Prior to this
new agreement, the GSEs were going to be unable to retain any of
their net worth commencing in 2018 and unable to build capital as
the entire amount of their net earnings would have been remitted to
the Treasury at the end of each quarter.

Fitch believes the $3 billion should be sufficient to cover income
fluctuations in the normal course of each GSEs' business such as
from falling interest rates, which would cause valuation
adjustments within the GSEs' derivatives portfolios.

SUBORDINATED DEBT AND OTHER HYBRID SECURITIES

In a 2008 statement, the Director of FHFA stated that the GSEs
would continue to make interest and principal payments on the
subordinated debt, even if the minimum capital levels are not
maintained. Fitch's 'AA-' ratings on the subordinated debt are
reflective of the conservator's willingness to support these
obligations and the current timeliness of interest and principal on
these obligations.

The 'C'/'RR6' ratings of Fannie Mae's and Freddie Mac's preferred
stock ratings reflect the ongoing deferral of payments and very low
prospects for recovery.

RATING SENSITIVITIES

IDRs, SUPPORT RATING AND SUPPORT RATING FLOOR

The ratings of Fannie Mae and Freddie Mac are directly linked to
the U.S. sovereign rating and will continue to move in tandem.
Although not expected in the near term, if at some point in the
future, Fitch views government support as being reduced,
particularly though housing finance reform efforts, the ratings of
the GSEs could be delinked from the sovereign and downgraded.

Deterioration in Fannie Mae's or Freddie Mac's available liquidity
and/or inability to access capital markets over an extended period
may result in negative rating actions, irrespective of the U.S.
sovereign rating.

SUBORDINATED DEBT AND OTHER HYBRID SECURITIES

Should the FHFA change its position regarding the payment of the
GSEs' subordinated debt obligations or if there is any deferral of
interest or principal payments, Fitch would likely downgrade the
ratings on the subordinated debt.

Given the ongoing deferral of dividends and low prospects for
recovery on Fannie Mae's and Freddie Mac's preferred stock
obligations, Fitch does not envision any changes to the 'C'/'RR6'
ratings for the foreseeable future.

Fitch has affirmed the following ratings:

Fannie Mae (Federal National Mortgage Association)
-- Long-Term IDR at 'AAA', Outlook Stable;
-- Short-Term IDR at 'F1+';
-- Support rating at '1';
-- Support floor at 'AAA';
-- Short-Term debt at 'F1+';
-- Senior unsecured at 'AAA';
-- Subordinated debt at 'AA-';
-- Preferred stock at 'C'/'RR6'.

Freddie Mac (Federal Home Loan Mortgage Corporation)
-- Long-Term IDR at 'AAA', Outlook Stable;
-- Short-Term IDR at 'F1+';
-- Support rating at '1';
-- Support floor at 'AAA';
-- Short-Term debt at 'F1+';
-- Senior unsecured at 'AAA';
-- Subordinated debt at 'AA-';
-- Preferred stock at 'C'/'RR6'.

During its review of various CUSIPs, Fitch discovered that it had
misclassified the type of debt level on a Fannie Mae instrument
associated with CUSIP 313586810. When it was rated in 2007, Fitch
classified the instrument as subordinated debt. The instrument in
actuality is Non-Cumulative Convertible Preferred Stock. In 2008,
Fitch downgraded all of Fannie Mae's outstanding preferred stock to
'C'/'RR6'. However, given that this CUSIP was misclassified by as
subordinated debt by Fitch, it did not get downgraded at that time.
Therefore, Fitch is reclassifying the debt level to noncumulative
preferred stock and downgrading the debt level rating on CUSIP
313586810 from 'AA-' to 'C'/'RR6'.


FHH PROPERTIES: Hires Arthur L. Schwertz as Appraiser
-----------------------------------------------------
FHH Properties LLC, and its debtor-affiliates seek authority from
the U.S. Bankruptcy Court for the Eastern District of Louisiana to
employ Arthur L. Schwertz, MAI as appraiser.

Mr. Schwertz has agreed to perform a Concise Appraisal for both
3032 Elysian Fields and 3031 Elysian Fields for $3,000.00, of which
50% is required to be paid in deposit.

Arthur L. Schwertz, MAI, Senior Managing Director at Valbridge
Property Advisors, attests that he does not have any material
connection with the Debtors, creditors, or any other party in
interest, and is a disinterested person as that term is defined in
11 U.S.C. Sec. 101(14).

The appraiser can be reached through:

     Arthur L. Schwertz, MAI 
     Valbridge Property Advisors 
     512 N. Causeway Boulevard 
     Metairie, LA 70001 
     Tel: (504) 830-3880
     Fax: (504) 830-3870
     E-mail: aschwertz@valbridge.com

                      About FHH Properties

Each of FHH Properties and FNR Properties is a real estate company
based in New Orleans, Louisiana.  The Debtors are affiliates of B
Express-Elysian Fields, LLC, which sought Chapter 7 bankruptcy
protection on Jan. 18, 2018.  Fatmah Hamdan is the 100% owner of
all three businesses.

FHH Properties LLC based in Gretna, LA, and FNR Properties filed a
Chapter 11 petition (Bankr. E.D. La. Lead Case No. 18-10113) on
Jan. 18, 2018.  In the petition signed by Fatmah Hamdan, managing
member and sole owner, FHH Properties estimated $1 million to $10
million in both assets and in liabilities.  FNR Properties
estimated $500,0000 to $1 million in both assets and in
liabilities.  

The Hon. Jerry A. Brown presides over the cases.

Robin R. De Leo, Esq., at The De Leo Law Firm, LLC, serves as
bankruptcy counsel to the Debtors.


FHH PROPERTIES: Hires David Corkern as Special Counsel
------------------------------------------------------
FHH Properties LLC, and its debtor-affiliates filed an amended
application seeking authority from the U.S. Bankruptcy Court for
the Eastern District of Louisiana to employ David Corkern to act as
special counsel for the purpose of handling all tax matters, tax
litigation and providing advice to Debtors concerning tax issues
and liabilities.

Mr. Corkern charges $350 per hour for his services.

Mr. Corkern attests that he does not present a conflict of interest
as defined by the Bankriptcy Code or Cannons of Ethics.

Mr. Corkern holds office at:
     
     David Corkern, Esq.
     3900 N Causeway Blvd
     Metairie, LA 70002
     Tel: 504-836-7124

                       About FHH Properties

Each of FHH Properties and FNR Properties is a real estate company
based in New Orleans, Louisiana.  The debtors are affiliates of B
Express-Elysian Fields, LLC, which sought Chapter 7 bankruptcy
protection on Jan. 18, 2018.  Fatmah Hamdan is the 100% owner of
all three businesses.

FHH Properties LLC based in Gretna, LA, and FNR Properties filed a
Chapter 11 petition (Bankr. E.D. La. Lead Case No. 18-10113) on
Jan. 18, 2018.  In the petition signed by Fatmah Hamdan, managing
member and sole owner, FHH Properties estimated $1 million to $10
million in both assets and in liabilities.  FNR Properties
estimated $500,0000 to $1 million in both assets and in
liabilities.  

The Hon. Jerry A. Brown presides over the cases.

Robin R. De Leo, Esq., at The De Leo Law Firm, LLC, serves as
bankruptcy counsel to the Debtors.


FHH PROPERTIES: Hires Patrick Gros CPA, APAC, as Accountant
-----------------------------------------------------------
FHH Properties LLC, and its debtor-affiliates seek authority from
the U.S. Bankruptcy Court for the Eastern District of Louisiana to
employ Patrick Gros CPA, APAC, as accountant.

Mr. Gros will prepare the monthly operating reports required to be
filed by the Debtors, conduct review and analysis of the Debtors
financial documents, tax returns and other documents in order to
create an accounting transfer an accounting of transfers between
the multiple Debtors and/or with other entities owned by Hamdan,
review and analysis of tax returns filed to dated, prepare
financial statements, balance sheets and profit and loss schedules
for each of the Debtors, and conduct all further investigation as
may be needed to document the transfers between the Debtor entities
and/or between the Debtor entities and any other entity in which
Hamdan is a sole member or shareholder.

Hourly rates charged by the firm are:

         Mr. Gros             $225
         Manager              $175
         Senior Accountant    $140
         Staff Accountant     $110

Patrick Gros, CPA, attests that he does not have any material
connection with the Debtor, creditor, or any other party in
interest, and is a disinterested person as that term is defined in
11 U.S.C. Sec. 101(14).

The accountant can be reached through:

     Patrick Gros, CPA
     Patrick J. Gros, CPA Corporation
     651 River Highlands Blvd.
     Covington, LA 70433
     Tel: (985) 898-3512

                      About FHH Properties

Each of FHH Properties and FNR Properties is a real estate company
based in New Orleans, Louisiana.  The Debtors are affiliates of B
Express-Elysian Fields, LLC, which sought Chapter 7 bankruptcy
protection on Jan. 18, 2018.  Fatmah Hamdan is the 100% owner of
all three businesses.

FHH Properties LLC based in Gretna, LA, and FNR Properties filed a
Chapter 11 petition (Bankr. E.D. La. Lead Case No. 18-10113) on
Jan. 18, 2018.  In the petition signed by Fatmah Hamdan, managing
member and sole owner, FHH Properties estimated $1 million to $10
million in both assets and in liabilities.  FNR Properties
estimated $500,0000 to $1 million in both assets and in
liabilities.  

The Hon. Jerry A. Brown presides over the cases.

Robin R. De Leo, Esq., at The De Leo Law Firm, LLC, serves as
bankruptcy counsel to the Debtors.


FIELDPOINT PETROLEUM: Swings to $2.7 Million Net Income in 2017
---------------------------------------------------------------
Fieldpoint Petroleum Corporation filed with the Securities and
Exchange Commission its Annual Report on Form 10-K reporting net
income of $2.66 million on $3.03 million of total revenue for the
year ended Dec. 31, 2017, compared to a net loss of $2.47 million
on $2.80 million of total revenue for the year ended Dec. 31,
2016.

As of Dec. 31, 2017, Fieldpoint Petroleum had $7.71 million in
total assets, $5.91 million in total liabilities and $1.80 million
in total stockholders' equity.

Cash flow used in operating activities was approximately $737,000
and $964,000 for the years ended Dec. 31, 2017 and 2016,
respectively.  The increase in cash flow from operating activities
was primarily due to higher commodity prices and revenue.

In 2017, the Company used cash on hand to fund approximately
$167,000 of development of oil and natural gas properties and
purchase other equipment.  The Company received proceeds of
$3,961,607 from the sale of oil and natural gas properties in 2017.
In 2016, the Company used cash on hand to fund approximately
$165,000 of development of oil and natural gas properties.  The
Company sold used equipment for $11,037 in 2016.

Cash flow used in financing activities for the year ended Dec. 31,
2017, included payments on long term debt of approximately
$3,717,000.  The Company received $187,220 for issuance of 442,282
shares of restricted shares of common stock.  Cash flow provided by
financing activities for the year ended Dec. 31, 2016, included
inflow of $531,143 net, received in consideration of 1,326,846
shares of unregistered common stock for a price of $0.45 per share,
or $597,080, less expenses of $65,937.

Moss Adams LLP, in Dallas, Texas, the Company's auditor since 2017,
issued a "going concern" qualification in its report on the
consolidated financial statements for the year ended Dec. 31, 2017,
stating 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 has net income of $2,666,253 for the year ended Dec.
31, 2017 but had an operating loss of $1,112,597.  The Company
expects that it will continue to experience operating losses and
may have negative cash flow for so long as commodity prices remain
depressed.

"Our ability to continue as a going concern is dependent on raising
additional capital to fund our operations and ultimately on
generating future profitable operations.  There can be no assurance
that we will be able to raise sufficient additional capital or
continue to have positive cash flow from operations to address all
of our cash flow needs.  If we are not able to find alternative
sources of cash or generate sufficient positive cash flow from
operations, our business and shareholders may be materially and
adversely affected," stated the Company in the SEC filing.

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

                     https://is.gd/X9qivI

                  About FieldPoint Petroleum

Based in Austin, Texas, FieldPoint Petroleum Corporation (NYSE:FFP)
-- http://www.fppcorp.com/-- acquires, operates and develops oil
and gas properties.  As of Dec. 31, 2017, the Company had varying
ownership interest in 390 gross wells (96.21 net) located in five
states.  The Company operates 15 of the 390 wells; the other wells
are operated by independent operators under contracts that are
standard in the industry.  It is a primary objective of the Company
to operate some of the oil and natural gas properties in which it
has an economic interest, and the Company will also partner with
larger oil and natural gas companies to operate certain oil and
natural gas properties in which the Company has an economic
interest.


FIRSTENERGY SOLUTIONS: Taps Prime Clerk as Claims Agent
-------------------------------------------------------
FirstEnergy Solutions, Corp. received approval from the U.S.
Bankruptcy Court for the Northern District of Ohio to hire Prime
Clerk LLC as claims, noticing and solicitation agent.

The firm will oversee the distribution of notices and the
maintenance, processing and docketing of proofs of claim filed in
the Chapter 11 cases of the company and its affiliates.  Prime
Clerk will charge these hourly rates:

   * Claim and Noticing Rates:

       Analyst                            $30 - $50
       Technology Consultant              $35 - $85
       Consultant/Senior Consultant       $65 - $160
       Director                          $170 - $190
       COO/Executive VP                   No charge  

   * Solicitation, Balloting and Tabulation Rates:

       Solicitation Consultant               $190
       Director of Solicitation              $210

Benjamin Steele, vice-president of Prime Clerk, disclosed in a
court filing that his firm is a "disinterested person" as defined
in section 101(14) of the Bankruptcy Code.

Prime Clerk can be reached through:

     Benjamin J. Steele
     Prime Clerk LLC
     830 Third Avenue, 9th Floor
     New York, NY 10022
     Direct: (212) 257-5490
     Mobile: 646-240-7821
     E-mail: bsteele@primeclerk.com

                   About FirstEnergy Solutions

Akron, Ohio-based FirstEnergy Solutions, Corp. (FES) is a
subsidiary of FirstEnergy Corp (NYSE:FE).  FES --
http://www.firstenergycorp.com/-- provides energy-related products
and services to retail and wholesale customers; and owns and
operates 5,381 MWs of fossil generating capacity through its
FirstEnergy Generation subsidiaries.  FES also owns 4,048 MWs of
nuclear generating capacity through its FirstEnergy Nuclear
Generation subsidiary.  Nuclear generating plants are operated by
FirstEnergy Nuclear Operating Company (FENOC), which is a separate
subsidiary of FirstEnergy Corp.

On March 31, 2018, FirstEnergy Solutions and 6 affiliates,
including FENOC, each filed a voluntary petition for relief under
Chapter 11 of the United States Bankruptcy Code (Bankr. N.D. Ohio
Lead Case No. 18-50757).  The cases are pending before the
Honorable Judge Alan M. Koschik and the Debtors have requested that
their cases be jointly administered under Case No. 18-50757.

Parent company, First Energy Corp. and its other subsidiaries,
including its regulated subsidiaries, are not part of the filing
and will not be subject to the Chapter 11 process.  First Energy
Corp. listed $42.2 billion in total assets against $4.07 billion in
total current liabilities, $21.1 billion in long-term debt and
other long-term obligations and $13.1 billion in non-current
liabilities as of Dec. 31, 2017.

Akin Gump Strauss Hauer & Feld LLP is serving as legal counsel to
the Filing Entities, Lazard Freres & Co. is serving as investment
banker and Alvarez & Marsal North America, LLC is serving as
restructuring advisor and Charles Moore has been appointed as Chief
Restructuring Officer for the Filing Entities.  Prime Clerk serves
as the Debtors' claims and noticing agent.


FREEDOM MORTGAGE: Fitch to Rate $700MM Sr. Unsecured Debt
---------------------------------------------------------
Fitch Ratings expects to assign a 'B'/'RR5' rating to Freedom
Mortgage Corporation's (Freedom) proposed seven-year, $700 million
8.25% senior unsecured debt due April 15, 2025. Proceeds from the
issuance are expected to be used to repay existing, secured
indebtedness and for general corporate purposes.

KEY RATING DRIVERS

IDR, SENIOR DEBT AND RECOVERY RATING

The senior unsecured debt rating is one notch below Freedom's
Long-Term Issuer Default Rating (IDR) of 'B+', given its
subordination to senior debt in the capital structure. The 'RR5'
Recovery Rating reflects below average (11%-30%) recovery prospects
in a stressed scenario based on Freedom's balance sheet assets as
of Dec. 31, 2017.

Fitch views the increase in the percentage of unsecured debt
favorably, as it enhances balance sheet flexibility in times of
stress. Nevertheless, given the deep subordination and
preponderance of secured funding, which represented 80.2% of total
debt, pro forma for this issuance, as of Dec. 31, 2017, the senior
unsecured debt rating is notched down from the IDR, reflecting
weaker relative recovery prospects.

Fitch's primary measure of leverage, (gross debt to tangible
equity) is expected increase modestly with this issuance, from 3.9x
to 4.1x, pro forma as of Dec. 31, 2017. Fitch expects leverage will
remain in and around the 4.0x to 5.0x range over time, which is
deemed adequate for the rating category. Fitch notes that corporate
tangible leverage, which excludes the balances under warehouse
facilities from gross debt, is much lower, and within the financial
covenant of 1.5x set forth under Freedom's existing senior secured
term loan and senior unsecured notes.

Freedom's Long-Term IDR reflects the firm's solid franchise and
historical track record in the U.S. residential mortgage space. As
a non-bank financial mortgage company Freedom also benefits from
increased share resulting from banks' reduced appetite for mortgage
servicing activities. Further supporting Freedom's ratings are its
experienced senior management team with extensive industry
background; a sufficiently robust and integrated technology
platform; good asset quality performance in its prime servicing
portfolio; sufficient liquidity and reserves in place to absorb a
reasonable level of repurchase demands or indemnifications; and
appropriate earnings coverage of interest expense. Fitch last
affirmed Freedom's Long-Term IDR/Stable Outlook on June 15, 2017.

The highly cyclical nature of the mortgage origination business and
the capital intensive and volatile nature of the mortgage servicing
business represent primary rating constraints for non-bank mortgage
companies, including Freedom, in Fitch's opinion. Furthermore, the
mortgage business is subject to intensive legislative and
regulatory scrutiny, which further increases business risk, and the
imperfect nature of interest rate hedging can introduce liquidity
risks related to margin calls and/or earnings volatility. These
industry constraints typically limit ratings assigned to non-bank
mortgage companies to below investment grade levels. Fitch notes
that Freedom's retained-servicing business model serves as a
natural hedge to the cyclicality of the mortgage origination
business and the company's robust operational and regulatory
framework help to mitigate some of these pressures.

Rating constraints specific to Freedom include elevated key man
risk related to its founder and Chief Executive Officer, Stanley
Middleman, who sets the tone, vision and strategy for the company.
Recently, Freedom has taken steps to enhance its overall corporate
governance framework including key hires with backgrounds in
business transformation and strategy, as well as reduced related
party transactions, specifically the settlement of the bulk excess
MSR liability with Cherry Hill Mortgage Investment Corporation,
which are viewed positively by Fitch. Additional rating constraints
include reliance on short- to medium-term wholesale funding,
specifically loan warehouse financing, and the predominately
secured funding profile. Fitch notes that there is also potential
execution risk associated with anticipated business growth and
expansion of mortgage origination channels.

RATING SENSITIVITIES

IDR, SENIOR DEBT AND RECOVERY RATING

The rating of the senior unsecured debt is primarily sensitive to
any changes in Freedom's Long-Term IDR. The senior unsecured debt
rating and the Recovery Rating are also sensitive to changes in the
level of unencumbered balance sheet assets available for unsecured
creditors. An increase in the level of unencumbered asset coverage,
combined with a material decline in secured debt, could result in
an equalization of the Long-Term IDR and the senior unsecured debt
rating.

Positive rating momentum for Freedom's Long-Term IDR could be
influenced by a more formalized succession plan, demonstrated
execution on growth aspirations, and reduced reliance on
shorter-term funding. An improved governance framework, including
Independent Director membership, and continued reduced
related-party transactions would also be viewed favorably. Over
time, an increase in the percentage of unsecured debt in the
funding profile could also drive positive rating momentum.

Negative impacts to Freedom's Long-Term IDR could be negatively
impacted by the departure of Middleman without appropriate
succession plans being in place, rapid growth that is not
accompanied by commensurate growth in tangible common equity, as
well as appropriate staffing and resource levels to support planned
growth. Additional negative rating drivers include a decrease in
liquidity resulting from significant margin calls from its lenders
or hedge counterparties, meaningful deterioration in asset quality,
particularly if it results in increased repurchase activity or
advancing, and/or a sustained increase in leverage above 5.0x. In
addition, negative ratings impact could occur should the company
become subject to material regulatory scrutiny or incur fines that
negatively impact Freedom's franchise or operating performance.

Founded in 1990 and based in Mount Laurel, NJ, Freedom is a
leading, private, full-service, nonbank mortgage company engaged in
origination, servicing, selling and securitizing residential
mortgage loans. In 2017, the company was a top-10 mortgage
originator by volume, according to Inside Mortgage Finance. As of
Dec. 31, 2017, Freedom had total assets of approximately $7
billion.

Fitch expects to assign the following rating:

Freedom Mortgage Corporation
-- Senior unsecured debt 'B(EXP)'/'RR5'.

Fitch currently rates Freedom as follows:

Freedom Mortgage Corporation
-- Long-term IDR 'B+';
-- Senior secured term loan 'B+'/'RR4';
-- Senior unsecured debt 'B'/'RR5'.


G HURTADO CONSTRUCTION: Taps M. Jones and Associates as Attorneys
-----------------------------------------------------------------
G Hurtado Construction, Inc., seeks authority from the United
States Bankruptcy Court for the Central District of California
(Santa Ana) to hire M. Jones and Associates, PC, as attorneys.

Legal services to be rendered by M. Jones are:

     a. assist and advise the Debtors relative to the
administration of this proceeding;  

     b. represent the Debtors before the Bankruptcy Court and
advise the Debtor on all pending litigation, hearings, motions, and
of the decisions of the Bankruptcy Court;  

     c. review and analyze all applications, orders, and motions
filed with the Bankruptcy Court by third parties in this proceeding
and advising the Debtors thereon;

     d. attend all meetings conducted pursuant to section 341(a) of
the Bankruptcy Code and represent the Debtors at all examinations;


     e. communicate with creditors and all other parties in
interest;  

     f. assist the Debtors in preparing all necessary applications,
motions, orders, supporting positions taken by the Debtors, and
preparing witnesses and reviewing documents in this regard;  

     g. confer with all other professionals, including any
accountants and consultants retained by the Debtors and by any
other party in interest;  

     h. assist the Debtors in its negotiations with creditors or
third parties concerning the terms of any proposed plan of
reorganization;  

     i. prepare, draft and prosecute the plan of reorganization and
disclosure statement; and  

     j. assist the Debtors in performing such other services as may
be in the interest of the Debtors and the Estate and performing all
other legal services required by the Debtors.

The hourly rates to be charged by M. Jones are:
     
     Michael Jones     $400   Attorney
     Sara Tidd         $350   Attorney
     Laily Boutaleb    $325   Attorney
     Michael David     $300   Attorney
     Paralegal         $100   Paralegal
     Law Clerk         $100   Law Clerk   

Michael Jones, proprietor of the M. Jones and Associates, P.C.,
attests that neither he nor anyone else at the Firm have had any
business, professional, or other connection, with the Debtors,
their attorneys, their creditors or any party in interest in this
proceeding, other than as the Debtors' attorney.

The firm can be reached through:

     Michael Jones, Esq.
     M JONES & ASSOCIATES, PC
     505 North Tustin Ave, Suite 105
     Santa Ana, CA  92705
     Phone: (714) 795-2346
     Fax: 888-341-5213
     E-mail: mike@mjthelawyer.com
             mike@MJonesOC.com

                  About G Hurtado Construction

G Hurtado Construction, Inc., is a privately held building
contractor located in Riverside, California.  The Company posted
gross revenue of $4.74 million in 2017 and gross revenue of $2.87
million in 2016.

G Hurtado Construction filed a Chapter 11 petition (Bankr. C.D.
Cal. Case No. 18-11045) on March 27, 2018.  In the petition signed
by Maria G. Hurtado, secretary/treasurer, the Debtor disclosed
$4.31 million in total assets and $720,403 on total liabilities.
Judge Catherine E. Bauer is the case judge.  Michael Jones, Esq.,
at M Jones and Associates, PC, serves as the Debtor's counsel.


GEN-KAL PIPE: Hires Cullen & Co. as Special Counsel
---------------------------------------------------
Gen-Kal Pipe & Steel Corp., seeks authority from the U.S.
Bankruptcy Court for the District of New Jersey to employ Cullen &
Co., PLLC, as special counsel to the Debtor.

Gen-Kal Pipe requires Cullen & Co. to represent and provide legal
services to the Debtor in relation to the appeal of judgment in
Arkansas civil action, captioned as M.S. Wholesale Plumbing, Inc.
v. Gen-kal Pipe & Steel Cop., in the Circuit Court of Pope County,
Arkansas.

Cullen & Co. will be paid at the hourly rate of $300.  Tim Cullen
will be paid a retainer in the amount of $30,000. He will also be
reimbursed for reasonable out-of-pocket expenses incurred.

Tim Cullen, a partner at Cullen & Co., 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.

Tim Cullen can be reached at:

     Tim Cullen, Esq.
     CULLEN & CO., PLLC
     P.O. Box 3255
     Little Rock, AK 72203
     Tel: (501) 370-4800
     Fax: (501) 370-9198

                About Gen-Kal Pipe & Steel Corp.

Founded in 1994, Gen-Kal Pipe & Steel Corp. markets metal
products.

Gen-Kal Pipe & Steel previously filed for Chapter 11 protection
(Bankr. D.N.J. Case No. 17-31527) on Oct. 24, 2017.

Gen-Kal Pipe & Steel sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 18-10376) on Jan. 8, 2018.
In the petition signed by President Eugene Kalsky, the Debtor
estimated assets and liabilities of less than $1 million.  The
Debtor hired the Law Offices of Lee M. Perlman as legal counsel;
Klein Law Group, PLLC, and Cullen & Co., PLLC, as special counsel.


GIGA-TRONICS INC: Porter & EDJ Have 9.3% Stake as of March 23
-------------------------------------------------------------
In a Schedule 13G filed with the Securities and Exchange
Commission, Porter Partners, L.P. and EDJ Limited reported that as
of March 23, 2018, they beneficially own 950,000 shares of common
stock of Giga-Tronics Inc., constituting 9.3 percent based on
10,182,153 shares of Common Stock of the Issuer issued and
outstanding as of March 23, 2018.

On March 23, 2018, the Reporting Persons purchased, collectively,
9,500 shares of the Issuer's 6% Series E Senior Convertible Voting
Perpetual Preferred Stock.  Of this total, Porter Partners, L.P.
purchased 8,000 shares of Preferred Stock, for $200,000 in cash,
and EDJ Limited purchased 1,500 shares of Preferred Stock, for
$37,500 in cash.  Each share of Preferred Stock is convertible into
100 shares of Common Stock of the Issuer.  If all shares of
Preferred Stock owned by the Reporting Persons are converted into
Common Stock, the Reporting Persons will acquire 950,000 shares of
Common Stock.  None of the Reporting Persons has converted any
shares of the Preferred Stock.

Porter Capital Management Co, a general partnership, is the general
partner of Porter Partners, L.P. and the investment manager of EDJ
Limited.  Jeffrey H. Porter is the managing partner of Porter
Capital Management Co.  Each of Jeffrey H. Porter and Porter
Capital Management Co. may be deemed to be the beneficial owner of
shares of Preferred Stock and/or Common Stock  owned or deemed to
be owned by one or more of the Reporting Persons.

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

                     https://is.gd/Ykr2NG

                      About Giga-tronics

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

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

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

                           Going Concern

The Company incurred net losses of $313,000 for the third quarter
and $2.7 million for the first nine months of fiscal 2018,
respectively.  These losses have contributed to an accumulated
deficit of $28.2 million and shareholders' (deficit) equity of
($586,000) as of Dec. 30, 2017.  The Company used cash flow in
operations totaling $1.4 million in the first nine months of fiscal
2018.

As disclosed in its Quarterly Report on Form 10-Q for the period
ended Dec. 30, 2017, the Company has experienced delays in the
development of features, receipt of orders, and shipments for the
new Advanced Signal Generator and the Advanced Signal Analyzer.
These delays have contributed, in part, to a decrease in working
capital.  The new ASG and ASA products have shipped to several
customers, but potential delays in the development or refinement of
additional features, longer than anticipated sales cycles, or
uncertainty as to the Company's ability to efficiently manufacture
the ASG and ASA, could significantly contribute to additional
future losses and decreases in working capital.

To help fund operations, the Company relies on advances under the
line of credit with Bridge Bank which expires on May 6, 2019.  The
agreement includes a subjective acceleration clause, which allows
for amounts due under the facility to become immediately due in the
event of a material adverse change in the Company's business
condition (financial or otherwise), operations, properties or
prospects, or ability to repay the credit based on the lender's
judgement.  As of Dec. 30, 2017, the Company had borrowed $552,000
under the line of credit.

The Company said these matters raise substantial doubt as to its
ability to continue as a going concern.


GLASGOW EQUIPMENT: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------------
The Office of the U.S. Trustee on April 5 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Glasgow Equipment Service, Inc.


                 About Glasgow Equipment Service

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

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


GOLDSTREET AUTOMOTIVE: April 24 Plan Outline Approval Hearing
-------------------------------------------------------------
Judge Charles M. Walker of the U.S. Bankruptcy Court for the Middle
District of Tennessee is set to hold a hearing on April 24, 2018 at
9:00 a.m. to consider approval of Goldstreet Automotive, LLC's
disclosure statement to accompany its chapter 11 plan of
reorganization dated March 19, 2018.

April 19, 2018 is fixed as the last day for filing and serving
written objections to the disclosure statement.

The plan will provide a pool of $10,000.00 to be paid prorata to
general unsecured creditors.  The Reorganized Debtor will commence
pro-rata payments to general unsecured creditors beginning on, or
following, the first day of the month after twenty-four (24) months
following the Effective Date.

The Effective Date is anticipated to be September 1, 2018.  The
Debtor will continue to operate to obtain funds for the Plan.

The Debtor estimates that administrative expenses associated with
the implementation of the Plan include approximately $6,500.00 in
attorney’s fees, $2,000.00 in U.S. Trustee fees, and $3,000.00 in
other professional fees, such as accounting fees.

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

          http://bankrupt.com/misc/tnmb17-04943-84.pdf

                 About Goldstreet Automotive

Goldstreet Automotive, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. M.D. Tenn. Case No. 17-04943) on July 21, 2017.  The Debtor
is engaged in the business of repairing and customizing
automobiles.  The petition was signed by Michael J. Dennison,
member.  At the time of filing, the Debtor estimated $100,000 to
$500,000 in assets and $500,000 to $1 million in liabilities.  The
Hon. Charles M. Walker preside over the case.  Timothy G. Niarhos,
Esq., at Niarhos & Waldron, PLC, serves as bankruptcy counsel.  An
official committee of unsecured creditors has not been appointed in
the Chapter 11 case.


GREEN DREAMS: Taps Ivey McClellan as Legal Counsel
--------------------------------------------------
Green Dreams Landscape Management, Inc., seeks approval from the
U.S. Bankruptcy Court for the Middle District of North Carolina to
hire Ivey, McClellan, Gatton & Siegmund, LLP, as its legal
counsel.

The firm will assist the Debtor in investigating and examining
financing statements and other related documents; help the Debtor
determine the rights of lienholders; give advice on how to preserve
its assets; and generally assist the Debtor in administering its
bankruptcy estate.

The firm's hourly rates are:

         Charles M. Ivey, III     $450
         Dirk Siegmund            $390
         Samantha Brumbaugh       $325

Samantha Brumbaugh, Esq., a partner at Ivey McClellan, disclosed in
a court filing that she and other members of the firm do not
represent any interests adverse to the Debtor and its estate.

The firm can be reached through:

     Samantha K. Brumbaugh, Esq.
     Ivey, McClellan, Gatton & Siegmund, L.L.P.
     P.O. Box 3324
     Greensboro, NC 27402
     Telephone: 336-274-4658
     Telefax: 336-274-4540

              About Green Dreams Landscape Management

Green Dreams Landscape Management, Inc., sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. N.C. Case No.
18-80230) on March 27, 2018.  Judge Benjamin A. Kahn presides over
the case.  At the time of the filing, the Debtor estimated assets
of less than $500,000 and liabilities of less than $1 million.


H MELTON VENTURES: Trustee's Sale of All Assets of Courtyard Okayed
-------------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas
authorized Marilyn Garner, the Chapter 11 Trustee for H Melton
Ventures, LLC, to sell substantially all assets of its wholly owned
subsidiary, The Courtyard Villa, LLC.

The funds will be held by the Trustee, but remain as property of
the subsidiary.

The Trustee is authorized and directed to take all other reasonable
and necessary actions to consummate the sale and transfer of the
Property from the Estate's subsidiary to the Purchaser, as is,
without warranties.

                     About H Melton Ventures

H Melton Ventures LLC, based in Arlington, Texas, filed a Chapter
11 petition (Bankr. N.D. Tex. Case No. 17-43922) on Sept. 28, 2017,
estimating $1 million to $10 million in both assets and
liabilities, with the petitions signed by Michael Warden, its
manager.  Chapter 11 cases were also commenced by Michael G.
Warden
(Case No. 17-33888) and Henry J. Melton, II (Case No. 17-44206).  A
related case, H. Melton Ventures RD, LLC, Case No. 17-44521, was
also filed on No. 6, 2017.

Mr. Melton, a resident of Dallas County, is the 90% owner,
president and CEO of HMV.  Mr. Warden, the manager, is the 10%
owner.

The Hon. Russell F. Nelms presides over the cases.

David D. Ritter, Esq., at Ritter Spencer PLLC, serves as bankruptcy
counsel to HMV.  Wiley Law Group, PLLC, is counsel to Mr. Melton,
and Melton Ventures RD.

A Chapter 11 Trustee was appointed for both HMV and Melton in
December 2017

Marilyn Garner was appointed as the Chapter 11 Trustee for HMV. She
tapped Cavazos, Hendricks, Poirot & Smitham, P.C., in Dallas,
Texas, as counsel.

Scott M. Seidel is the Chapter 11 Trustee for Mr. Melton's estate.
Mr. Seidel retained his own firm,  Seidel Law Firm, in Plano,
Texas, as his general counsel in the case.


HARRIS FINANCIAL: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Harris Financial, LLC as of April 6,
according to a court docket.

                   About Harris Financial LLC

Harris Financial, LLC is a privately-held company headquartered in
Gilbert, Arizona.  Its principal assets are located at 33963 Cape
Cove, Dana Point, California.  The company is a small business
Debtor as defined in 11 U.S.C. Section 101(51D).

Harris Financial sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Ariz. Case No. 18-02508) on March 15,
2018.  Michael Harris, Jr., managing member, signed the petition.


At the time of the filing, the Debtor disclosed $885,063 in assets
and $1.21 million in liabilities.  

Keith M. Knowlton, L.L.C. is the Debtor's bankruptcy counsel.


HEARTLAND DENTAL: S&P Affirms 'B-' CCR, Outlook Stable
------------------------------------------------------
S&P Global Ratings affirmed its 'B-' corporate credit rating on
Heartland Dental LLC. The outlook remains stable.

S&P said, "At the same time, we assigned a 'B-' issue-level rating
and '3' recovery rating to Heartland Dental's first-lien senior
secured credit facility, consisting of a $135 million five-year
revolver (undrawn at close), a $1 billion first-lien term loan, and
$150 million first-lien delayed-draw term loan (unfunded at close).
The '3' recovery rating indicates our expectations for a meaningful
(50%-70%; rounded estimate: 60%). We also assigned a 'CCC'
issue-level rating and a '6' recovery rating to Heartland Dental's
$310 million in senior unsecured notes. The '6' recovery rating
indicates our expectations for a meaningful (50%-70%; rounded
estimate: 0%) recovery."

Financial sponsor Kohlberg Kravis Roberts & Co. L.P. (KKR) plans on
acquiring a majority stake in Heartland Dental from Ontario
Teachers' Pension Plan, which will retain a significant minority
stake in the company. Proceeds from the proposed financing will be
used to fund KKR's acquisition of Heartland as well as refinance
existing indebtness. Post-transaction, Heartland will remain highly
leveraged, with adjusted leverage in the 9x range.

Operating cash flow to adjusted debt is 6.8% and has been steadily
improving from 4.4% in 2015. However, S&P expects heavy expansion
capex to consume nearly all discretionary cash flows. Thus, the
company will be highly dependent upon the success of that spending
to drive steady growth in EBITDA in order to deleverage. However,
in S&P's view the company would reduce its discretionary expansion
capital expendtitures should cash flow weaken.

The outlook on Heartland Dental remains stable. While leverage
increases further from its already high level and free cash flows,
after de novo and affiliation spending, will likely be negative,
management has demonstrated a successful track record of growing
its network and generating steady margins. S&P's base-case scenario
has Heartland Dental's leverage remaining above 8x, with
deleveraging mainly dependent on EBITDA growth.


INTEGRATED WEALTH: DOJ Watchdog Seeks Appointment of Trustee
------------------------------------------------------------
Peter C. Anderson, the U.S. Trustee for Region 16, asks the U.S.
Bankruptcy Court for the Central District of California to direct
the appointment of a Chapter 11 trustee in the bankruptcy case of
Integrated Wealth Management, Inc.

Pre-petition, the Debtor provided investment advisory and wealth
management services. In the two years prior to the order for
relief, creditors alleged that the Debtor's president and founder,
Thomas Casey, engaged in fraud and breaches of fiduciary duty,
misappropriated funds, and transferred funds to himself and to
entities that he controlled.

The Debtor's officers and management quickly resigned and Mr.
Casey's former spouse, estate representative, and successor to the
James M. Casey Living Trust -- Anthony Pisano -- appointed himself
sole director. Based on submissions filed by the petitioning
creditors, the U.S. Trustee is informed and believes that Mr.
Pisano does not have prior management experience in the financial
services industry or experience liquidating the operations of a
SEC-regulated investment advisory firm.

The U.S. Trustee relates that Petitioning Creditors filed an
involuntary Chapter 7 based on credible evidence of fraud,
misconduct, and self-dealing by the Debtor's former principal. The
principal's ex-spouse, who also serves as the representative of
that principal's estate and successor to that principal's trust,
appointed himself sole director and currently serves as the
Debtor's de facto manager. To avoid the appointment of a Chapter 7
trustee, the Debtor converted the case to Chapter 11

Pisano now moves for the appointment of a chief restructuring
officer who is subject to the Pisano's and control of the Debtor's
sole director. Pisano contemplates that the proposed CRO, Michael
Issa, will supervise the administration of the Chapter 11 case
while Pisano continues to exercise all decision making authority
over the Debtor, including the authority to investigate Casey's
pre-petition misconduct and diversions of funds, which may have
benefitted Pisano personally or benefitted Pisano's business
interests; to commence preference and fraudulent transfer
litigation against the Casey estate and/or entities controlled by
the Casey estate; and investigate insider transactions.

Pisano holds and asserts claims against the Debtor. In turn, the
Debtor holds potential claims against Pisano -- in his capacity as
the Debtor's officer or in some other capacity. Immediately after
Mr. Casey's suicide and apparently while Pisano served as the sole
director, from May 2017 to July 3, 2017, Pisano withdrew
approximately $160,000 from the Debtor's accounts. At the meeting
of creditors, the CRO explained that Pisano claims that the funds
served as payments of death benefits. The U.S. Trustee notes Pisano
made these withdrawals even though the Debtor owes substantial
funds to its creditors, advisors, officers, and is under
investigation by the Securities and Exchange Commission.

The Debtor's financial records also disclose claims the estate may
hold against Pisano. The Debtor's 2017 balance statement suggests
that Debtor may have recently paid off a home equity line of credit
in Pisano's favor. It is unclear if the payments were made pre- or
post-petition. However, the U.S. Trustee points out to public
records disclosing that a few days prior to the retention of the
CRO, Mr. Pisano sold his Palm Springs condominium.

Moreover, the Debtor's balance statement states that Casey's trust
may owe the Debtor approximately $383,093.61.

The U.S. Trustee tells the Court that Mr. Pisano cannot resolve
these issues in his dual roles as the Debtor's sole director --
where he holds a fiduciary duty to creditors -- and as a
representative of entities that owe funds to the estate. The U.S.
Trustee believes it is unlikely that he will authorize litigation
against himself and/or his interests. In fact, it does not appear
that the CRO has initiated a meaningful investigation of these
claims. When the U.S. Trustee's counsel asked Issa how he intended
to resolve these issues, Issa appeared to indicate that his
preference was to look to an insurance policy for recovery rather
than direct litigation against Pisano and/or the Casey Trust. He
indicated that a professional with expertise in D&O litigation
would resolve these issues.

The U.S. Trustee argues that the retention of another professional,
who would also be subject Pisano's "direction, control and
guidance" cannot cure Pisano's adverse interests/conflicts.
Pisano's conflicting roles and the lack of an independent board of
directors require the appointment of a disinterested trustee -- not
a CRO with limited decision making authority.

The U.S. Trustee points out that Issa's authority to conduct these
investigations is restricted and ironically, Issa needs approval
from Pisano to investigate Pisano's conduct. An independent
trustee, on the other hand, can exercise independent judgment in
determining what causes of action exist, and in identifying sources
of recovery potentially available for the estate. What's more, the
U.S. Trustee contends that once a trustee is appointed, the
business and litigation decisions are made by managers and
professionals of the trustee's choosing -- free from inferences of
undue influence. Put simply, the appointment of a Chapter 11
trustee will ensure the integrity of the chapter 11 process, and
help maintain confidence in the bankruptcy system.

Peter C. Anderson is represented by:

           Abram S. Feuerstein, Esq.
           Assistant United States Trustee
           Everett L. Green, Esq.
           Trial Attorney
           United States Department of Justice
           Office of the United States Trustee
           3801 University Avenue, Suite 720
           Riverside, CA 92501-2804
           Telephone: (951) 276-6990
           Facsimile: (951) 276-6973
           Email: Everett.L.Green@usdoj.gov

             About Integrated Wealth Management

Petitioning creditors filed an involuntary Chapter 7 against Palm
Springs, California-based Integrated Wealth Management, Inc. --
www.iwmgmt.com -- on July 12, 2017, based on credible evidence of
fraud, misconduct, and self-dealing by the Debtor's former
principal.  The principal's ex-spouse, who also serves as the
representative of that principal's estate and successor to that
principal's trust, appointed himself sole director and currently
serves as the Debtor's de facto manager.  On January 10, 2018, the
involuntary petition was approved by the Court and the Chapter 7
petition was converted to Chapter 11 reorganization.

The Chapter 11 case is In re: INTEGRATED WEALTH MANAGEMENT, INC.,
Debtor, Case No. 6:17-bk-15816-MH (Bankr. C.D. Calif.).


JAMES F. HUMPHREYS: HFM Bid to Compel Not Timely Filed, Ct. Says
----------------------------------------------------------------
Judge Frank W. Volk of the U.S. Bankruptcy Court for the Southern
District of West Virginia entered an order denying Humphrey,
Farrington & McClain, P.C.'s motion to compel Debtor James F.
Humphreys to respond to questions submitted to him during his
deposition relating to the compensation agreements between the
Debtor and Motley Rice, LLC.

HFM contends that the motion was timely filed. Federal Rule of
Bankruptcy Procedure 7037 provides simply that Federal Rule of
Civil Procedure 37 applies in adversary proceedings. Recognizing
that not all disputed matters in a bankruptcy case rise to the
level of an adversary proceeding, Federal Rule of Bankruptcy
Procedure 9014, which applies to contested matters, makes
applicable Rule 7037.

Federal Rule of Civil Procedure 37 is the mechanism for enforcing
compliance with the rules governing discovery. Although Rule 37
does not prescribe a specific time limit by which motions to compel
must be filed, the Local Rules for our District do so specify. The
aforementioned Local Rules are, at a minimum, instructive
respecting the proper procedure herein. Local Rule of Civil
Procedure 37.1 (c) provides pertinently that: "[m]otions to compel
or other motions in aid of discovery not filed within 30 days after
the discovery response or disclosure requirement was due are
waived, and in no event provide an excuse, good cause or reason to
delay trial or modify the scheduling order."

HFM filed the motion more than 30 days after the deposition
concluded and almost five months after the close of discovery.
Thus, based upon the foregoing discussion, the motion was
untimely.

HFM also contends that the discovery period should be extended.
There is, however, an insufficient showing justifying the requested
extension. The Court has previously permitted several extensions to
the discovery deadline, with the last order entered in June 2017
providing that another extension would not be granted absent good
cause. Apart from other concerns, HFM waited several months after
the final discovery deadline to file the motion. The Court
concludes there is no basis for a finding of good cause to support
the requested scheduling order modification.
  
The Court, thus, denies the motion and sets a scheduling order
which will control the remaining case events.

A full-text copy of the Judge Volk's Memorandum Opinion and Order
dated March 26, 2018 is available at:

     http://bankrupt.com/misc/wvsb2-16-20006-1396.pdf

                   About James F. Humphreys

James F. Humphreys & Associates, L.C., filed for Chapter 11
bankruptcy protection (Bankr. S.D. W. Va. Case No. 16-20006) on
Jan. 13, 2016, estimating its assets and liabilities at between $1
million and $10 million each. The petition was signed by James F.
Humphreys, president.

The Firm said in a statement that it sought bankruptcy protection
to "resolve all pending and potential claims against the firm in
one forum and in a timely and equitable manner."

Judge Frank W. Volk presides over the case. Julia A. Chincheck,
Esq., who has an office in Charleston, West Virginia, and Danielle
L Dietrich, Esq., Judith K. Fitzgerald, and Beverly Weiss Manne,
Esq., at Tucker Arensberg P.C., serve as the Firm's bankruptcy
counsel. Bowles Rice LLP is the Firm's local counsel.

Mr. Humphreys said in the statement that the filing should not
affect the day-to-day operations of the firm and cases it currently
is handling.

Chris Dickerson, writing for West Virginia Record, relates that Mr.
Humphreys has been sued by former clients for allegedly mishandling
hundreds of asbestos and flood damages cases. Mr. Humphreys and the
Firm were listed in a class action in October 2015 by people who
claim that the Firm mishandled a mass tort asbestos exposure case
against Celotex.  West Virgina Record adds that in the new Celotex
complaint, McCormick claims Mr. Humphreys and the Firm negligently
failed to follow procedure for properly submitting the plaintiffs'
claims against Celotex.

James F. Humphreys & Associates, L.C., is headquartered in
Charleston, West Virginia.


JERRY BATTEH: $95K Sale of Jacksonville Property to Niermann Okayed
-------------------------------------------------------------------
Judge Jerry A. Funk of the U.S. Bankruptcy Court for the Middle
District of Florida authorized Jerry Batteh's sale of his rental
property located at 2609 Clemson Road, Jacksonville, Florida, more
particularly described as: Lot 1, Block 1, of Lakewood, Unit No.
08, according to the Plat thereof as recorded in Plat Book 21, page
85, of the current public records of Duval County, Florida, to Dawn
Niermann for $95,000.

The Debtor is authorized to sign a deed and other related closing
papers for the Property of the current public records of Duval
County, Florida.  He will obtain an updated payoff prior to the
closing of the sale.  The Creditor will receive the full amount of
its payoff, as set forth.  If the Debtor disputes the payoff
amount, the Court retains jurisdiction to determine the amount of
the payoff for the mortgage.

The Debtor will file a copy of the closing statement evidencing the
sale within 10 days of the date of the sale, and will include all
disbursements at closing on his quarterly operating report for this
period of time.

                       About Jerry Batteh

Jerry Batteh sought Chapter 11 protection (Bankr. M.D. Fla. Case
No. 11-05260) on July 18, 2011.  Edward P. Jackson, Esq., in
Jacksonville, Florida, serves as counsel to the Debtor.

The Debtor's Chapter 11 Plan was confirmed by order dated March 26,
2014.


JET MIDWEST: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
The Office of the U.S. Trustee on April 6 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Jet Midwest Group, LLC.

                   About Jet Midwest Group

Jet Midwest Group, LLC -- http://www.jetmidwestgroup.com/-- is a
global, multifaceted, aircraft service provider.  The Company is a
full-service commercial aircraft, engine, and spare parts trading
company, offering creative product support solutions and
maintenance services.  The Company was founded in 1997 and is
headquartered in Wilmington, Delaware.

Jet Midwest Group sought Chapter 11 bankruptcy protection (Bankr.
D. Del. Case No. 18-10395) on Feb. 26, 2018.  In the petition
signed by COO Karen Kraus, the Debtor estimated $10 million to $50
million in assets and $10 million to $50 million in liabilities.

The Hon. Kevin Carey presides over the case.

Christopher A. Ward, Esq., of Polsinelli PC, is the Debtor's
counsel.


LAKESHORE FARMS: U.S. Trustee Unable to Appoint Committee
---------------------------------------------------------
The Office of the U.S. Trustee on April 5 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Lakeshore Farms, Inc.

                     About Lakeshore Farms

Lakeshore Farms, Inc., is a privately held company in Forest City,
Missouri in the oilseed and grain farming industry.  Lakeshore
Farms filed a Chapter 11 petition (Bankr. W.D. Mo. Case No.
18-50077) on Feb. 28, 2018.  In the petition signed by Jonathan L.
Russell, president, the Debtor disclosed $8.52 million in total
assets and $5.57 million in total debt.  The case is assigned to
Judge Brian T. Fenimore.  The Debtor is represented by Joanne B.
Stutz of Evans & Mullinix, P.A.


LAWRENCE BARREGO: $950K Sale of West Harrison Property Approved
---------------------------------------------------------------
Judge Robert D. Drain of the U.S. Bankruptcy Court for the Southern
District of New York authorized Lawrence M. Barrego's short sale of
his rights, title and interest in the residential property located
at 794 Lake Street, Front, West Harrison, New York, Tax Map
Designation Block 984, Lot 7, to Danilo Pesce for $950,000.

The sale is free and clear of all Liens and Claims of any kind or
nature, which will attach to the sale proceeds in the same amount
and priority, with the same validity, and subject to the same
defenses as existed immediately before the closing of such sale.

The Debtor is authorized and directed to distribute the sale
proceeds as agreed between the Debtor and Citizen's Bank, N.A. as
follows: (i) Real Estate Commission (to be escrowed) - $47,500;
(ii) Estimated Settlement Charges - $6,915; and (iii) Net Proceeds
to Citizens Bank, N.A. - $895,585.

The sales proceeds will satisfy the mortgage presently encumbering
the Property as described in the land records of the County of
Westchester and the Mortgages schedule for Court Street Abstract,
Inc. Title No. CSA17-07149-W as follows: Mortgage Number 1 of 1,
Mortgagor - Lawrence M. Barrego, Sr., Mortgagee - CCO Mortgage
Corp., Amount - $1.5 million, Dated 06/07/2007, Recorded
07/09/2007, and Control # 471830787.

The 14-day stay under Federal Rule of Bankruptcy Procedure 6004(h)
is waived, for cause, and the Order is effective immediately upon
its entry.

Lawrence M. Barrego sought Chapter 11 protection (Bankr. S.D.N.Y.
Case No. 17-22902) on filed June 5, 2017.  The Debtor tapped Amanda
Medina, Esq., as counsel.


LIFELINE SLEEP: Disclosure Statement Hearing Set for April 24
-------------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Pennsylvania
is set to hold a hearing on April 24, at 10:00 a.m., to consider
approval of the disclosure statement, which explains the proposed
Chapter 11 plan for Lifeline Sleep Center, LLC.

The hearing will take place at Courtroom D, U.S. Steel Tower.
Objections are due by April 17.

                    About Lifeline Sleep Center

Lifeline Sleep Center, LLC, operates several specialty outpatient
sleep centers, with a principal place of business at 2030 Ardmore
Boulevard, Suite 251, Pittsburgh, Pennsylvania.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Pa. Case No. 16-24201) on Nov. 10, 2016.  The
petition was signed by Mark Kegg, owner.  At the time of the
filing, the Debtor disclosed that it had estimated assets of less
than $50,000 and liabilities of less than $1 million.

Judge Jeffery A. Deller presides over the case.  Brian C. Thompson,
Esq., at Thompson Law Group, P.C., serves as the Debtor's legal
counsel.

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


LINCOLN ENTERPRISE: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------------
The Office of the U.S. Trustee on April 5 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Lincoln Enterprise, LLC.

                    About Lincoln Enterprise

Lincoln Enterprise, LLC, is a privately held Florida limited
liability company whose principal assets are located at 226 Lincoln
Road Miami Beach, FL 33139.  The company is equally owned by Joseph
Cohen and LED Trust, LLC.  Lincoln Enterprise filed a Chapter 11
petition (Bankr. S.D. Fla. Case No. 18-10939) on Jan. 25, 2018.  In
the petition signed by Haim Yehezkel, managing member of LED Trust,
the Debtor estimated $50,000 in assets and $1 million to $10
million in liabilities.  Judge Laurel M Isicoff presides the case.
Michael S. Hoffman, Esq., at Hoffman, Larin & Agnetti, P.A., is
the Debtor's counsel.


LOS ANGELES INTERNET: Taps Lewis Brisbois as Legal Counsel
----------------------------------------------------------
Los Angeles Internet Exchange seeks approval from the U.S.
Bankruptcy Court for the Central District of California to hire
Lewis Brisbois Bisgaard & Smith LLP as its legal counsel.

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

The firm's hourly rates are:

         Amy Goldman       $475
         Jasmin Yang       $400
         Lovee Sarenas     $350

Lewis Brisbois received a retainer in the sum of $50,000, which
included the filing fee of $1,717.

Jasmin Yang, Esq., at Lewis Brisbois, disclosed in a court filing
that the firm and its members and associates do not represent or
hold any interest adverse to the Debtor's estate.

The firm can be reached through:

     Jasmin Yang, Esq.
     Lewis Brisbois Bisgaard & Smith LLP   
     633 West 5th Street, Suite 4000
     Los Angeles, CA 90071
     Telephone: 213.250.1800
     Facsimile: 213.250.7900
     Email: Jasmin.Yang@lewisbrisbois.com

                About Los Angeles Internet Exchange

Los Angeles Internet Exchange is an Internet service provider based
in Temple City, California, offering data processing, hosting and
related services.  Its mission is to connect networks across Asia,
North America and Europe.

Los Angeles Internet Exchange sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. C.D. Cal. Case No. 18-12220) on Feb.
28, 2018.  In the petition signed by Medwin Piatos, chief operating
officer, the Debtor estimated assets of $1 million to $10 million
and liabilities of less than $500,000.  Judge Barry Russell
presides over the case.


M&G USA: Wants DIP Financing From Corpus Christi Polymers
---------------------------------------------------------
M&G USA Corp. asks for authorization from the U.S. Bankruptcy Court
for the District of Delaware to obtain postpetition superpriority
debtor-in-possession financing pursuant to the terms set forth in
that certain term sheet with respect to proposed
debtor-in-possession financing, by and between Corpus Christi
Polymers LLC, Debtors M&G Resins USA, LLC, as borrower, and M&G USA
Corporation, M&G Finance Corporation, M&G Waters USA, LLC, M&G USA
Holding LLC, Chemtex International Inc., Chemtex Far East, Ltd. and
Indo American Investments, Inc.

The Debtor wants senior debtor-in-possession credit facility in the
aggregate principal amount not to exceed $15 million from entry of
the Interim DIP Order until the day prior to entry of the Final New
DIP Order, and the aggregate principal amount of at least $55
million upon and after entry of the Final New DIP Order.

The Debtors also want to enter into all other related agreements,
documents, notes, certificates, and instruments executed and/or
delivered in connection therewith or related thereto and to use of
the proceeds of the New DIP Facility on an interim basis in a
manner consistent with the terms and conditions of the New DIP Loan
Agreement.

On Dec. 14, 2017, the Court entered a final order authorizing
certain Debtors to enter into a $100 million debtor-in-possession
financing facility with Control Empresarial de Capitales, S.A. de
C.V. as lender.  On April 1, 2018, the Debtors will no longer be
able to access any funding under the CEC DIP Facility under the
current budget in place.

The Debtors started an M&A process to explore a sale of
substantially all of the Debtors' assets.  Chief among the Debtors'
assets is the Debtors' vertically integrated PTA/PET plant located
in Corpus Christi, Texas.  On Dec. 14, 2017, the Court entered an
order approving the bidding procedures.  In the Bidding Procedures,
the Debtors anticipated the need for the New DIP Facility.
Specifically, the Bidding Procedures required prospective bidders
to submit as part of
their binding Final Bids "a written commitment by the Prospective
Bidder to provide the Debtors with financing to fund the Debtors'
Cases from March
31, 2018 through the closing of the applicable Sale Transaction
(or, with respect to a Final Bid for any of the Apple Grove Assets,
from the date of the bid through the closing of the applicable Sale
Transaction therefor)."

The Debtors have an urgent need for additional financing during the
period from April 1, 2018, at which time the Debtors have no
further ability to borrow under the CEC DIP Facility, through the
closing of the Sale. As set forth in the First Day Declaration, the
Corpus Christi Plant is not operational and thus generates no
revenue to maintain the Debtors' assets and to continue the
administration of these cases.  In addition, the CEC DIP Facility,
for which the budget expires on March 31, 2018, does not provide
the Debtors with adequate funding to either close the Sale of the
Purchased Assets to the Purchaser or to pursue anything other than
a conversion or dismissal of these cases.  Thus, from and after
April 1, 2018, the Debtors will lack funding to continue to
administer these cases.  As such, the Debtors require the financing
necessary to maintain these cases and their assets through the
closing of the Sale.

In connection with the Debtors' proposed entry into the Purchase
Agreement, CCP agreed to enter into the New DIP Facility with the
Debtors and provide, subject to the terms and conditions set forth
in the DIP Term Sheet, liquidity in an aggregate amount of at least
$55 million.  The New DIP Facility largely mirrors the CEC DIP
Facility in collateral scope and structure.  Both share identical
obligors and the underlying collateral is the same, with the liens
proposed to secure the New DIP Facility ranking junior to the liens
securing the CEC DIP Facility.

The Debtors do not believe that new financing is available to the
obligors on terms more favorable than the New DIP Facility.  As an
initial matter, certain of the New DIP Facility's terms are very
favorable to the Debtors.

Moreover, given the challenges that the Debtors have previously
faced in raising postpetition financing, the New DIP Facility's
beneficial terms seemed even more attractive.  As set forth in
greater detail in the CEC DIP Declaration, the Debtors conducted an
extensive process to obtain funding prior to the Petition Date.
This experience led the Debtors to conclude that a wider market
search for unsecured financing would be futile.  This conclusion
applies with even greater force now, given that the Debtors have
concluded the sale process and are in the process of seeking court
approval of the sale of the Purchased Assets.

The New DIP Facility will ensure that the Obligors can administer
these Cases and preserve the Purchased Assets through the closing
of the sale of the Corpus Christi Plant.  Given the value generated
by the sale of the Corpus Christi Plant, the New DIP Facility will
make it possible for the Debtors to potentially confirm a Chapter
11 plan.    

The New DIP Facility will require the consent of CEC to, among
other things, permit the incurrence of the New DIP Facility and to
extend the maturity date of the CEC DIP Facility to allow for
sufficient time to the close the Corpus Christi Plant Sale.
Certain terms of this consent would be effectuated through an
amendment to the CEC DIP Loan Agreement.  At this time, such
consent terms have not been fully agreed among the Debtors, CEC and
the New DIP Lender.  While discussions are ongoing, the Debtors
anticipate filing the CEC DIP Loan Agreement amendment and any
additional changes to the proposed New Interim DIP Order to reflect
these consent terms.

The DIP Financing will mature on the earliest of: (a) Aug. 1, 2018;
(b) the date of closing of an alternative transaction is approved
by the Court; (c) the date the New DIP Lender accelerates the New
DIP Obligations following an Event of Default (as defined below)
subject to compliance with the Interim New DIP Order and the Final
New DIP Order, as then applicable; (d) the date a sale of all or a
portion of the Purchased Assets to a buyer(s) other than Purchaser
or back-up bidder Banibu is approved by the Court; (e) the date of
filing of any reorganization plan by any of the Obligors which is
not acceptable to the New DIP Lender; and (f) the date on which the
New DIP Lender is granted relief from the automatic stay.

The DIP Financing will have an interest rate of LIBOR plus 9.5% per
annum and a default rate of Interest Rate plus 2%.

On the DIP Termination Date, the Debtors will be jointly and
severally obligated to pay the New DIP Lender for (a) all
reasonable and documented out-of-pocket expenses of the New DIP
Lender or any of its members, solely in connection with the New DIP
Facility or any of the lending transactions contemplated thereby,
whether accrued on, prior to or after the Closing Date, whether or
not the Closing Date occurs, and (b) all reasonable and documented
out-of-pocket expenses of the New DIP Lender or any of its members
for enforcement costs and documentary taxes associated with the New
DIP Facility and the transactions contemplated thereby.

The borrower will use the proceeds of Advances only for the purpose
of funding (i) certain employee-related, maintenance and other
related expenses of the Borrower,
(ii) fees and expenses incurred by estate professionals, (iii)
interest and professional fees to Control Empresarial de Capitales,
S.A. de C.V., in its capacity as Initial Lender and in accordance
with the CEC DIP Loan Documents and the Final Inbursa DIP Order,
(iv) interest and professional fees to the Pre-Petition First Lien
Lender in accordance with the Pre-Petition First Lien Loan
Documents and the Final Inbursa DIP Order and (v) other items, all
strictly in accordance with the allowed disbursements set forth in
the Budget (subject to permitted variances), the Interim New DIP
Order and Final New DIP Order, and consistent with the terms and
conditions set forth in the Bid Support Term Sheet.  The New DIP
Obligations will be deemed indefeasibly satisfied in full and the
New DIP Liens deemed released upon the Closing Date as defined in
the APA.

These conditions also must be satisfied prior to entry into the New
DIP Facility and/or funding any Advances:

     -- a certificate of the chief restructuring officer of the
Debtors confirming that:

       (a) the representations and warranties set forth in the New
DIP Agreement are
           true and correct (with respect to any Advance made from
and after the entry
           of the Final New DIP Order, such representations and
warranties shall be true
           and correct in all material respects on the date of such
Advance as if such
           representations and warranties were made on and as of
such date); and

       (b) the Advances requested do not exceed, on a weekly basis,
the disbursements
           permitted pursuant to the Budget for the relevant week
(subject to permitted
           variances) together with any amounts carried forward
from a prior budget
           period in accordance with the terms hereof;

     -- the Interim New DIP Order and Sale Order will have been
entered by the
        Court by March 30, 2018, and such order will be in full
force and
        effect and will not have been reversed, modified, amended,
subject to a
        pending appeal, stayed or vacated absent the prior written
consent of the New
        DIP Lender;

     -- the Obligors and the Purchaser will have entered into the
Corpus Christi
        APA, and the Corpus Christi APA will be in full force and
effect and will
        not have been terminated pursuant to Section 4.4 of the
Corpus Christi APA;

     -- no Event of Default will have occurred; and

     -- there will not be any order entered by the Court that
results in an Event of Default.

The New DIP Lender will be granted new liens on and security
interests in all assets (other than the assets excluded from the
scope of the DIP Collateral) of each of the Obligors (including but
not limited to Avoidance Proceeds) pursuant to Sections 364(c)(2),
364(c)(3), and 364(d)(1) of the Bankruptcy Code, which shall rank
senior in priority to all liens other than those valid, perfected,
and unavoidable liens existing on the Obligors' assets either
recognized by or described in the Final Inbursa DIP Order,
including, without limitation, the liens and security interests
held by Macquarie Investments US Inc. under that certain Credit
Agreement, dated
Nov. 9, 2016, among Macquarie, as administrative and collateral
agent, the lenders that are party thereto from time to time, and
M&G Waters USA, LLC; provided, that
notwithstanding anything to the contrary, (a) the New DIP
Collateral will not include and the New DIP Liens will not extend
or attach to any property of the Obligors to which at least one or
more of the Existing Liens have not attached and (b) the New DIP
Collateral will not include and the New DIP Liens shall not extend
or attach to the Excluded Avoidance Actions.

The New DIP Lender will also be granted, pursuant to court approval
in Interim New DIP Order and Final New DIP Order, a superpriority
administrative expense claim with respect to the New DIP
Obligations that will, in accordance with Section 364(c)(1) of the
Bankruptcy Code, have priority over any and all administrative
expenses of and unsecured claims against any of the Obligors now
existing or hereafter arising, of any kind or nature whatsoever,
including, without limitation, all administrative expenses of the
kind specified in, or arising or ordered under, sections 105, 326,
328, 503(b), 506(c), 507(a), 507(b), 546(c), 726 and 1114 of the
Bankruptcy Code other than any administrative expense claims
granted pursuant to the Final Inbursa DIP Order.

For the avoidance of doubt the New DIP Liens and the New DIP
Superpriority Claim will rank junior in priority to the liens and
claims of the DIP Secured Parties and the Pre-Petition First Lien
Lender under the Pre-Petition First Lien Loan Documents.  The New
DIP Agreement shall be subject to a subordination agreement.

The DIP Term Sheet does not propose to prime the liens of any
party.  

The New DIP Loan Agreement sets forth these milestones:

     -- the Debtors will seek entry of the Interim New DIP Order
approving the
        New DIP Facility and an order approving the Corpus Christi
APA at a single
        hearing scheduled for March 23, 2018; and

     -- the definitive New DIP Agreement or the Final New DIP Order
will have been
        entered into by April 13, 2018.

A copy of the Debtors' request is available at:

         http://bankrupt.com/misc/deb17-12307-1244.pdf

                  About M & G USA Corporation

Founded in 1953, M&G Group is a privately owned chemical company in
Italy and is controlled through the holding company M&G Finanziaria
S.p.A.  The M&G Group -- specifically, its chemicals division, is a
producer of polyethylene terephthalate resin for packaging
applications.

M & G USA Corporation and affiliates sought Chapter 11 protection
(Bankr. D. Del. Lead Case No. 17-12307) on Oct. 30, 2017.

In the petition signed by CRO Dennis Stogsdill, the Debtors
estimated $1 billion to $10 billion both in assets and
liabilities.

Judge Brendan L. Shannon presides over the cases.

Jones Day is the Debtors' bankruptcy counsel.  The Debtors hired
Pachulski Stang Ziehl & Jones LLP as conflicts counsel and
co-counsel; Crain Caton & James, P.C., as special counsel; Alvarez
& Marsal North America, LLC as restructuring advisor; Rothschild
Inc. and Rothschild S.p.A. as financial advisors and investment
bankers; and Prime Clerk LLC as administrative advisor.

On Nov. 13, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee retained
Milbank, Tweed, Hadley & McCloy LLP as its legal counsel; Cole
Schotz, as Delaware co-counsel; Berkeley Research Group, LLC, as
financial advisor; and Jefferies LLC, as investment banker.


MACK INDUSTRIES: Trustee Seeks Court Approval to Sell Assets
------------------------------------------------------------
Ronald R. Peterson, the Chapter 7 trustee for the bankruptcy
estates of Mack Industries Ltd. and Oak Park Avenue Realty Ltd.,
seeks authority from the U.S. Bankruptcy Court for the Northern
District of Illinois for authority to sell certain parcels and lots
of real estate or interests in certain real estate belonging to
some or all of the Debtors.

For more information of the bidding and sale process, e-mail
mackbankruptcy@jenner.com to request a copy of the full notice of
bidding and sale procedures on or before April 12, 2018, at 5:00
p.m. (CST).

Last date for objecting and responding to the Trustee's motions to
approve the proposed sales is on April 19, 2018, and that the
hearings on the pr0posed sales are set for April 26, 2018.

                     About Mack Industries

Headquartered in Tinley Park, Illinois, Mack Industries, Ltd. --
http://www.mackcompanies.com/-- provides real estate management  
services.  Mack owns, develops, constructs, leases, and manages
real estate properties.  MACK serves customers in the State of
Illinois.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. N.D.
Ill. Case No. 17-09308) on March 24, 2017, estimating its assets at
$1 million to $10 million and liabilities at $10 million to $50
million.

Judge Carol A. Doyle presides over the case.  Eric G. Zelazny,
Esq., at the Law Offices Of Eric G. Zelazny has served as the
Debtor's bankruptcy counsel.

On May 11, 2017, the court approved the appointment of Ronald R.
Peterson as Chapter 11 trustee for the Debtor.  Jenner & Block LLP
is the Trustee's bankruptcy counsel.


MACK-CALI REALTY: Fitch Lowers Long-Term IDR to BB; Outlook Stable
------------------------------------------------------------------
Fitch Ratings has downgraded the Long-Term Issuer Default Ratings
(IDR) for Mack-Cali Realty Corporation (NYSE: CLI) and its
operating subsidiary Mack-Cali Realty, L.P. to 'BB' from 'BB+'. The
Rating Outlook is Stable.

The downgrade reflects the company's high leverage, weak liquidity
coverage, active development program, limited unsecured debt and
equity capital access and growing use of joint venture equity to
fund new investments.

The Stable Outlook assumes that CLI reduces leverage to the
mid-8.0x range during the one-to-two-year Rating Outlook horizon,
most likely through the sale of its flex office portfolio (roughly
$550 million of estimated market value) and subsequent repayment of
select term loan borrowings.

KEY RATING DRIVERS

Speculative Grade Credit Metrics: Fitch expects Mack-Cali's
leverage will increase to the mid-9.0x range during 2018, which is
appropriate for a mid-to-low 'BB' category rated REIT with
Mack-Cali's asset profile. A sharp, mid-teens reduction in the
company's office portfolio SSNOI during 2018 due to tenant
moveouts, as well as debt funded developments have contributed to
the marked step-up in CLI's near-term leverage.

Future de-levering is contingent upon incremental NOI from
multifamily development stabilizations, debt repayment from net
asset sales proceeds and leasing success in its Jersey City
waterfront office portfolio, in order based on Fitch's view of
least to most execution risk. Public equity issuance as another
possible avenue for future deleveraging, assuming successful
execution of the company's turnaround plan, narrows the roughly 40%
consensus net asset value (NAV) discount for its shares.

Concentrated Portfolio in Secondary Markets: CLI's owns a
concentrated portfolio of primarily New Jersey (N.J.) office
assets. Fitch views N.J. as a secondary office market, with weaker
institutional lender and investor interest than core, 24-hour
gateway CBD office markets, such as New York, Washington, D.C.,
Boston, Chicago and San Francisco. N.J. office fundamentals will
remain a headwind given the state's inhospitable business climate,
which includes high labor and living costs, as well as regulatory
and tax burdens.

N.J. employment growth has been weak during the past decade, partly
due to telecom and pharma industry consolidation, which has led to
job eliminations and relocations out of state. Positively, CLI is
in the twilight of an extensive portfolio repositioning towards the
stronger N.J. office submarkets, such as the Jersey City
Waterfront, Metro Park and Short Hills. These markets generally
have above average occupancies and rental rates for Class A N.J.
office space and mass transit access.

The company's growing multifamily portfolio offers better growth
and liquidity prospects, albeit while elevating development risk.

Active Development Platform: CLI has maintained an active
development platform despite the recent jump in leverage (discussed
below) due to tenant losses and some reduction in planned starts
during the next two years. The company has identified $1.4 billion
of probable multifamily development starts during 2018 and 2019.
CLI's frequent use of secured construction loans and JV equity are
risk mitigants relative to its higher-rated REIT peers that
primarily fund developments with the corporate balance sheet,
including through revolver borrowings.

The company's multifamily development focus also lowers the risk
profile relative to office given the availability of competitively
priced GSE capital to permanently refinance construction loans.
Multifamily development is inherently speculative given the
inability to pre-lease; however, the basic need (e.g. shelter) use
and ability to quickly reprice the short term leases can help
balance development risk.

Longer-term, Fitch views the growing share of residential NOI as a
positive for CLI's credit profile given better inherent
fundamentals than NJ office. Multifamily assets generally have more
stable occupancy rates and better rent growth relative to NJ office
assets and they are less capital intensive.

Elevated Rental Risk Profile: Challenging N.J. market fundamentals,
combined with office portfolio market and asset level
concentrations and CLI's growing exposure to shorter lease duration
multifamily assets are key factors contributing to a higher rental
income risk profile for CLI, which will likely result in greater
relative cash flow volatility through the cycle.
Fitch estimates that CLI's six Jersey City Waterfront office assets
comprise roughly one third of the company's operating portfolio
value. Several large, known tenant move-outs at lease expiration
within CLI's Jersey City office portfolio during 2017 and 2018 will
cause a sharp, high-teens percentage decline in the company's
office portfolio SSNOI during 2018. This equates to roughly $35
million to $40 million of lost NOI, which will cause a spike in
leverage during the one-to-two- year Rating Outlook horizon.

Weak Relative Capital Access: CLI has increasingly relied on
secured mortgage debt, unsecured bank term loans, joint venture and
redeemable preferred equity and asset sales proceeds to refinance
its maturing obligations and fund new investments, in the context
of limited access to attractively priced public equity and bond
capital. Unsecured bank term loans comprised 24% of the company's
debt capital stack at Dec. 31, 2017, compared to 15% at the end of
2016. The percentage comprised of unsecured bonds declined to 20%
from 35% during the same respective periods. CLI has only two
remaining unsecured public bond issuances outstanding, which
include its $300 million 4.5% senior unsecured notes due April 2022
and its $275 million 3.125% senior unsecured notes due May 2023.

JVs Add Complexity, Reduce Flexibility: CLI's joint venture
activity and redeemable preferred equity issuance have increased
the company's complexity by decreasing its reporting transparency
and creating contingent liabilities. CLI has increasingly relied on
joint venture equity capital to fund new investments, in the
context of the over 40% NAV discount at which its public shares
trade.

In 1Q'17 the company secured $300 million investment commitment
from Rockpoint Group, LLC in its multifamily Roseland Residential
LP (RRLP) subsidiary. RRLP is an operating partnership subsidiary
of Roseland Realty Trust (RRT), CLI's wholly-owned subsidiary
through which the company conducts its multi-family residential
real estate operations. The initial $150 million close occurred on
March 10, 2017. Fitch has assumed that CLI takes down the remaining
$150 million commitment during 2018. The investment agreement
stipulates that CLI must draw the balance of the full $300 million
by March 1, 2019.

The investment agreement for this consolidated JV limits RRLP's
flexibility to raise capital through taxable property sales,
although it may engage in tax-deferred like-kind exchanges of
properties or it may proceed in another manner designed to avoid
the recognition of gains for tax purposes.

Beginning March 1, 2022, RRT and/or Rockpoint may cause RRT to
redeem (a put/call event) all, but not less than all, of
Rockpoint's interest in the Rockpoint Units based on a net asset
value of RRLP to be determined by a third party valuation. On a
put/call event, other than the sale of RRLP, Rockpoint can either
demand payment in cash or may elect to convert all, but not less
than all, of its investment to common equity in RRLP. Because the
Rockpoint Units contain a substantive redemption feature that is
outside of the CLI's control it is classified as mezzanine equity
measured based on the estimated future redemption value as of $223
million at Dec. 31, 2017.

CLI also has two series of redeemable preferred limited partnership
units of its operating partnership related to the acquisition of
its partner's interests in two Jersey City, N.J. development sites.
The holders can elect cash redemptions at the stated $1,000 per
unit value ($52 million) after five years from issuance
(approximately February 2022). Fitch includes these obligations in
its CLI REIT leverage calculation.

CLI had $252.6 million of equity method investments as of Dec. 31,
2017, with ownership stakes ranging from 12.5% to 85%. The company
has agreed to guarantee up to $36 million of JV related debt, of
which the balance outstanding was $24 million at the end of 2017.

DERIVATION SUMMARY

CLI owns a concentrated portfolio, primarily consisting of metro
and suburban New Jersey office assets and, to a lesser extent,
multifamily properties. The company's portfolio markets have more
challenging office market demand fundamentals and lower supply
barriers than higher rated peers SL Green (BBB/Stable) and Vornado
(BBB/Stable). The company's operating strategy also entails
elevated development risk exposure is partially offset by related
residential property portfolio with better growth and liquidity
elements. CLI has not publicly committed to financial policy
targets, with current metrics consistent with high-speculative
grade REITs. The company has weaker access to unsecured debt and
equity capital, notwithstanding its prior long-tenure as a regular
public unsecured bond issuer.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Fitch Rating Case for the Issuer
-- CLI loses $38 million of NOI during 2018 due to tenant move-
    outs in its Jersey City waterfront office portfolio and
    releasing occurs essentially ratably, with stabilization in
    the low 90% occupancy range by 2020;
-- The company sells its flex office portfolio in mid-2019, using

    a portion of the proceeds to repay term loan debt;
-- CLI starts $1.4 billion of, primarily non-recourse debt funded

    multifamily developments during 2018 and 2019;
-- The company's leverage ends the 2020 forecast per in the mid-
    8.0x range.

RATING SENSITIVITIES

Developments That May, Individually or Collectively, Lead to
Positive Rating Action
-- Leverage sustaining below 8.0x;
-- Stronger access to public equity and non-bank unsecured debt
    capital;
-- More conservative development policies;
-- FCC sustaining above 1.5x.

Developments That May, Individually or Collectively, Lead to
Negative Rating Action
-- Leverage sustaining above 10.0x;
-- A sustained liquidity shortfall;
-- UA/UD below 1.5x;
-- FCC sustaining below 1.0x.

LIQUIDITY

Low Liquidity Coverage: CLI's sources of liquidity fall short of
uses by approximately $356 million resulting in 0.7x liquidity
coverage under Fitch's liquidity analysis for the period from Jan.
1, 2018 to Dec. 31, 2019. The company's liquidity coverage improves
to 1.6x assuming it refinances 80% of its secured mortgage
maturities through 2019.

The company repaid its $209.3 million Harborside Plaza 5 secured
mortgage in January 2018 with revolver borrowings, bringing its
line utilization to 61.3% (including roughly $8 million of
prepayment fees) from 25% at year-end. The company plans to reduce
its line balance with the proceeds from $400 million of anticipated
asset sales this year.

The size and quality of CLI's unencumbered asset pool has arguably
decreased during the last two-to-three years. The majority of
properties CLI sold during 2016 were unencumbered, including some
of the portfolio's better quality assets located in non-core
markets, including its Manhattan and two Washington, D.C.
properties.

The company has acquired new unencumbered assets in core markets
such as Metropark and Hoboken, N.J. CLI's secured debt increased to
50% of total debt at Dec. 31, 2017 from 38% at the end of 2016.
CLI's unencumbered assets covered is unsecured debt by 1.6x, based
on a direct capitalization approach of the company's unencumbered
NOI using a stressed 9% through the cycle cap rate.

FULL LIST OF RATING ACTIONS

Fitch has downgraded CLI's ratings as follows:

Mack-Cali Realty Corporation
-- Long-Term IDR to 'BB' from 'BB+'.

Mack-Cali Realty, L.P.
-- Long-Term IDR to 'BB' from 'BB+';
-- Unsecured revolving credit facility to 'BB'/'RR4' from
    'BB+'/'RR4';
-- Senior unsecured term loans to 'BB'/'RR4' from 'BB+'/'RR4';
-- Senior unsecured notes to 'BB'/'RR4' from 'BB+'/'RR4'.

The Rating Outlook is Stable.


MARQUIS DIAGNOSTIC: Taps Henry F. Sewell as Legal Counsel
---------------------------------------------------------
Marquis Diagnostic Imaging, LLC, seeks approval from the U.S.
Bankruptcy Court for the Northern District of Georgia to hire the
Law Offices of Henry F. Sewell, Jr., LLC as its legal counsel.

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

Henry Sewell, Jr., Esq., and Eric Silva, Esq., the attorneys who
will be handling the cases, charge $350 per hour and $250 per hour,
respectively.  

The firm received retainer payments from the Debtors totaling
$57,500, which included the Chapter 11 filing fees of $10,302.

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

The firm can be reached through:

     Henry F. Sewell, Jr., Esq.
     Law Offices of Henry F. Sewell, Jr., LLC
     2965 Peachtree Road, NW, Suite 555
     Atlanta, GA 30305  
     Phone: (404) 926-0053
     Fax: 404-393-7832
     E-mail: hsewell@sewellfirm.com

                About Marquis Diagnostic Imaging

Marquis Diagnostic Imaging, LLC, is an outpatient diagnostic
imaging center that provides a comprehensive exam for patients
experiencing serious heart conditions, stroke and other
life-threatening diseases.  Marquis offers MRI (Magnetic Resonance
Imaging), CT (Computed Tomography), Ultrasound, and X-ray services.
The Company maintains its facilities in Gilbert and Phoenix,
Arizona.

Marquis Diagnostic Imaging, LLC and its affiliates Marquis
Diagnostic Imaging of North Carolina, LLC and Marquis Diagnostic
Imaging of Arizona, LLC, sought Chapter 11 protection (Bankr. N.D.
Ga. Case Nos. 18-52365, 18-52367 and 18-52380, respectively) on
Feb. 9, 2018.

In the petitions signed by Venesky, authorized representative, MD
Imaging, LLC, estimated $1 million to $10 million in assets and up
to $50,000 in debt; MD Imaging of NC estimated up to $50,000 in
assets and $1 million to $10 million in liabilities; and MD Imaging
of Arizona estimated $1 million to $10 million in assets and debt.

Henry F. Sewell, Jr., Esq., of the Law Offices of Henry F. Sewell,
Jr., serves as counsel to the Debtors.

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


MIAMI LIMO: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------
The Office of the U.S. Trustee on April 5 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Miami Limo Drivers, Inc.

                   About Miami Limo Drivers

Miami Limo Drivers, Inc., filed a Chapter 11 bankruptcy petition
(Bankr. S.D. Fla. Case No. 18-11356) on Feb. 5, 2018.  The Debtor
estimated up to $50,000 in assets and $500,000 to $1 million in
debt.  The Debtor hired Advantage Law Group, P.A., as attorney.


MIRAGE DENTAL: Taps Buechler & Garber as Legal Counsel
------------------------------------------------------
Mirage Dental Associates, Professional LLC received approval from
the U.S. Bankruptcy Court for the District of Colorado to hire
Buechler & Garber, LLC, as its legal counsel.

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

The firm's hourly rates are:

     Kenneth Buechler     $350
     Aaron Garber         $350
     Michael Guyerson     $350
     Jonathan Dickey      $225
     Paralegals           $105

Prior to the petition date, Buechler received funds from the Debtor
in the amount of $25,000.  The firm was paid pre-bankruptcy fees
and costs, including the filing fee of $8,478.85 from the Debtor's
funds.

Michael Guyerson, Esq., at Buechler, disclosed in a court filing
that his firm is a "disinterested person" as defined in section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Kenneth J. Buechler, Esq.
     Michael J. Guyerson, Esq.
     999 18th Street, Suite 1230-S
     Denver, CO 80202
     Tel: 720-381-0045
     Fax: 720-381-0382
     Email: ken@BandGlawoffice.com

                  About Mirage Dental Associates
                         Professional LLC

Mirage Dental Associates, Professional LLC is a privately-held
company in Castle Rock, Colorado, that owns a dental clinic.

Mirage Dental Associates sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Colo. Case No. 18-12496) on March 30,
2018.

In the petition signed by Michael J. Moroni, Jr., managing member,
the Debtor disclosed $5.41 million in assets and $8.72 million in
liabilities.  

Judge Joseph G. Rosania Jr. presides over the case.


MSAMN CORP: Court Directs Appointment of Chapter 11 Trustee
-----------------------------------------------------------
Judge Carlota M. Bohm of the U.S. Bankruptcy Court for the Western
District of Pennsylvania directed the U.S. Trustee to appoint a
Chapter 11 Trustee for the bankruptcy estate of MSAMN Corp.

Judge Bohm also cancelled the hearing scheduled for April 3, 2018
and decreed that no chapter 11 plan and disclosure statement if to
be filed by the Debtor until further Order of the Court.

                        About MSAMN Corp.

MSAMN Corp. sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Pa. Case No. 17-23126) on Aug. 3, 2017.  In the
petition signed by Prasad Margabandhu, president, the Debtor
estimated assets and liabilities of less than $500,000.  Judge
Carlota M. Bohm presides over the case. Jeffrey T. Morris, Esq. at
Elliott & Davis, PC represents the Debtor.

The Court, by order dated March 9, 2018, approved the appointment
of James R. Walsh, Esq., as Chapter 11 Trustee.


NAI ENTERTAINMENT: S&P Rates New $375MM Sec. Credit Facility 'BB'
-----------------------------------------------------------------
S&P Global Ratings assigned its 'BB' issue-level rating and '1'
recovery rating to U.S.-based movie exhibitor NAI Entertainment
Holdings LLC's (NAIEH) proposed $375 million senior secured credit
facility, comprising a $75 million senior secured revolver due 2023
and a $300 million senior secured term loan due 2025. The '1'
recovery rating indicates S&P's expectation for very high recovery
(90%-100%; rounded estimate: 95%) of principal and interest in the
event of a payment default.

S&P's 'B+' corporate credit ratings on NAIEH and its parent company
National Amusements Inc. (NAI), which it rates on a consolidated
basis, are unchanged because it views this transaction as leverage
and cash flow neutral.

NAIEH will use the proceeds from the proposed credit facility to
refinance its existing $300 million senior secured notes and $75
million senior secured revolver. The senior secured revolver and
senior secured term loan will be secured on a first-priority basis
with about $850 million Viacom Inc. class A common stock (7,831,654
shares), CBS Corp. class A common stock (4,940,277 shares), and CBS
class B common stock (5,800,000 shares), which NAIEH owns. The new
credit facility's collateral package has no material change from
the existing capital structure.

The proposed revolver contains two financial covenants: a $35
million minimum EBITDA test and a 1.5x minimum collateral coverage
test. S&P said, "We expect NAIEH to have significant headroom with
both of these covenants over the next 12 months. The new credit
facility contains a cross-default provision between the revolver
and the term loan, where the revolver debtholders could accelerate
the term loan in a default scenario. However, we believe NAIEH has
the ability to cancel the revolver before any potential covenant
breach. We don't expect the company will need to borrow under the
revolver over the next 12 months and, though unlikely, the company
could sell stock to repay any outstanding balance before canceling
the revolver. We believe the company's ability to cancel its
revolver to avoid a default scenario provides additional
flexibility against the covenants."

NAI is the Redstone family trust that, along with its operating
subsidiary NAIEH, owns most of the family's stakes in CBS and
Viacom. The dividends from these holdings provide over 35% of
NAIEH's EBITDA and cash flow, which the company uses to service its
debt and fund growth capital expenditures to improve its existing
theater operations.

Both CBS and Viacom have announced that they have set up special
committees consisting of independent board members to assess a
potential combination of the two companies. If a potential merger
significantly affects the value of NAIEH's collateral package or
reduces the level of the cash dividends the combined entity pays,
it could cause NAI's credit quality to deteriorate and lead to a
downgrade. However, S&P believes the companies are in the early
stages of this process, and it is unclear what effects it would
have on NAI. S&P will closely monitor this process and assess the
rating impact on NAI should the two companies successfully reach an
agreement.

Ratings List

  National Amusements Inc.
  NAI Entertainment Holdings LLC
   Corporate Credit Rating          B+/Stable/--

  New Ratings

  NAI Entertainment Holdings LLC
   Senior Secured
    $75 million revolver due 2023       BB
     Recovery Rating                    1(95%)
    $300 million term loan due 2025     BB
     Recovery Rating                    1(95%)


NATURAL MOLECULAR: Trustee's Sale of Normandy Park Property Okayed
------------------------------------------------------------------
Judge Marc Barreca of the U.S. Bankruptcy Court for the Western
District of Washington authorized Mark Calvert, as the
Court-appointed chapter 11 trustee of Natural Molecular Testing
Corp., to sell the residential real property located at 19626
Marine View Dr. SW, Normandy Park, Washington, King County Parcel
Numbers 6108900050 and 61089000060, to Carlos Bhola for $2,550,000

A hearing on the Motion was held on March 20, 2018, at which time
the Court ordered that an auction be held to determine the highest
and best offer for the Property.  An auction was held on March 23,
2018 at the law offices of the Trustee's counsel.  The Court held a
subsequent hearing on March 26, 2018 at which time the sale of the
Property at auction to the Purchaser for $2,550,000 was confirmed.

The sale is free and clear of all liens, claims, encumbrances and
other interests, with all such claims and interests attaching to
the proceeds of sale.

The Trustee is authorized but not directed to pay, at or in
connection with closing of the sale, current and delinquent real
property tax and all reasonable and customary costs of sale,
including excise taxes and commissions, payable by the Trustee as
seller in connection with the Sale.  He is also authorized to pay
at or in connection with the closing: (1) the amount due to Harold
Duncanson and Carmen Kay Duncanson pursuant to the Subordination
Agreement approved by the Court's prior order of Nov/ 2, 2017 and
(2) the State of Washington Department of Revenue Tax Warrant.

After payment of costs specified, the Trustee will deposit all
remaining net sale proceeds into the estate's account at a
depository institution approved by the United States Trustee to be
disbursed as further ordered by the Court or in pro rata payment of
known administrative expenses already approved by the Court, with
an adequate reserve for administrative expenses not yet determined
or approved.

The Escrow is authorized and instructed to refund the Scott T.
Farrington and Catherine M. Farrington's $65,000 earnest money
deposit immediately to the Farringtons.

The Trustee is authorized, but not required, to reimburse the
Farringtons and/or pay the vendors directly up to a total of
$10,000 from the sale proceeds, upon receipt by the Trustee of
appropriate receipts, for the costs of: painting the lower level,
KO Inspection LLC, sewer inspection; and Bergquist Engineering
Services sinkhole inspection.

Notwithstanding Bankruptcy Rule 6004(h), the Order will be
effective immediately upon its entry.

      About Natural Molecular

Natural Molecular Testing Corp., which provides molecular
diagnostic-testing services, including testing for sexually
transmitted diseases and screening and counseling about cystic
fibrosis, filed a petition for Chapter 11 protection (Bankr. W.D.
Wash. Case No. 13-19298) on Oct. 21, 2013 in Seattle.  Hacker &
Willig, Inc., P.S., serves as its bankruptcy counsel.

The closely held company said assets are worth more than $100
million while debt is less than $50 million.

Gail Brehm Geiger, Acting U.S. Trustee for Region 18, appointed a
five-member committee of unsecured creditors.  Foster Pepper's
Jane
Pearson, Esq.; Christopher M. Alston, Esq., and Terrance Keenan,
Esq., serve as the committee's attorneys.

On Sept. 29, 2014, the court approved the appointment of Mark
Calvert as Chapter 11 trustee. The Trustee tapped Favret,
Demarest, Russo & Lutkewitte as special
counsel.


OAKHURST LODGE: Settlement with FCBTC Alters Creditors' Rights
--------------------------------------------------------------
Judge Frederick E. Clement of the U.S. Bankruptcy Court for the
Eastern District of California denied First-Citizens Bank & Trust
Company's motion to enforce the settlement agreement it entered
with Debtor Oakhurst Lodge, Inc.

The Debtor, which owned and operated a 60-room motel encumbered by
First-Citizens Bank's liens, filed for Chapter 11 bankruptcy. The
Debtor confirmed a reorganization plan that maintained the
automatic stay in effect post-confirmation and restructured its
secured and unsecured debt. The confirmed plan binds. It obligates
the Debtor to pay creditors over time the amounts specified in the
plan and creditors to withhold collection efforts while receiving
their plan payments.

But First-Citizens Bank violated the stay by foreclosing its liens.
This violation precluded the Debtor from paying creditors the
amount promised in the plan. Later, the Debtor and the bank settled
the stay-violation dispute for one-half of the amount promised to
creditors under the plan. The settlement also did not disturb the
foreclosure sale or restore ownership of the motel to the Debtor.
The bank then filed a motion asking the court to enforce the
settlement.

Judge Clement holds that a post-confirmation settlement that
materially changes the rights and duties of the reorganized debtor,
creditors, or equity security holders must be reviewed under
section 1127(b)'s standards for plan modification. Section 1127 (b)
controls plan modification. The term "modification" is not defined
by the Bankruptcy Code. A settlement that alters the legal
relationships among the debtor and its creditors under the
confirmed plan constitutes a plan modification.

Under the terms of the confirmed plan, secured creditors, including
the Collier Partnership and the Olsen Trust, bargained for and
received under the terms of the confirmed plan a promise to pay the
principal amount of their secured loans plus interest at 5.5% and
6%, respectively. For example, the Collier Partnership was to
receive a stream of income starting one year after confirmation
with the entire amount due and payable 11 years after confirmation.
The Olsen Trust agreed to defer all payments until the first and
second trust deeds due First-Citizens Bank had been paid in full
(estimated to be 22 years after confirmation). But each creditor
was to retain its lien until the entire amount of its principal and
interest had been paid in full.

But the settlement does not pay secured creditors' claims in full.
Because it fails to pay their claims in full, the settlement
materially alters the rights of the secured creditors.

Equally important to the analysis is the settlement's endorsement
of a foreclosure that eliminated junior liens when First-Citizen
Bank foreclosed its first and second trust deeds, it wiped out the
liens held by the Collier Partnership and the Olsen Trust, leaving
them with unsecured claims against Oakhurst Lodge. Yet the
settlement allows the wrongful foreclosure sale to stand,
contravening the terms of the confirmed plan that afforded the
Collier Partnership and the Olsen Trust retention of their liens
until their secured claims were paid in full with interest. As a
result, the settlement materially and impermissibly alters their
bargained-for rights under the confirmed plan.

The settlement is also insufficient to pay priority and general
unsecured creditors, including deficiency claims held by the now
sold-out third and fourth trust deed holders, under the terms of
the confirmed plan. Including secured and unsecured debt, the
amount necessary to fund the confirmed plan is approximately $1.48
million. Because the motel will not be returned to Oakhurst Lodge
under the settlement's terms, there would never be additional funds
for payment of creditors. The settlement therefore materially
alters the modified plan as to unsecured creditors by paying them
only slightly more than one-half of the amount provided for in the
plan

The settlement also alters the equity holders' rights by relegating
them to ownership of an empty shell with shares of no value.

The settlement does not satisfy section 1127(b) because it alters
the rights of secured creditors, unsecured creditors, and equity
holders without complying with this statutory framework for
modification. The settlement is not presented in the form of a plan
that classifies claims and includes the applicable mandatory
provisions of section 1123(a), such as specifying classes of claims
or interests that are not impaired under the plan and identifying
the treatment of the impaired classes. No disclosure statement has
been approved and transmitted to all creditors under section 1125.
And no holder of a claim or interest has been given a chance to
change such holder's previous acceptance or rejection of the plan.
No evidence has been offered to show that all requirements of
section 1129 have been satisfied.

Rather than paying creditors from continued motel operations, it
provides for release of First-Citizens Bank's secured claims and a
one-time cash payment of $850,000. But as to creditors than
First-Citizens Bank, it fails to provide a principled basis to
determine how the available, but insufficient, funds should be
divided among the pool of non-bank creditors. And having failed to
adhere to the statutory process for modification, the settlement
does not identify the treatment of each class of claims, making it
impossible to perform. As to equity holders, it fails to return the
motel to them, subject to the four deeds of trust, or to provide
them with the unliquidated cash equivalent of their equity
interests.

For each of these reasons, the settlement materially alters
creditors and equity holders' rights under the confirmed plan but
does not satisfy section 1127(b). The motion is, thus, denied.

A copy of Judge Clement's Memorandum dated March 28, 2018 is
available at:

     http://bankrupt.com/misc/caeb11-17165-364.pdf

Donna M. Standard, Attorney at Law, for Oakhurst Lodge, Inc.; Aaron
J. Malo and Robert K. Sahyan, Sheppard, Mullin, Richter & Hampton,
LLP for First-Citizens Bank & Trust Company; Sonia Plesset Edwards,
Wright, Finlay & Zak, LLP for Total Lender Solutions, Inc.; Michael
Heath, Law Offices of Michael Heath, for Oakhurst Lodge, LP; Steven
K. Marshall, in propria persona

                  About Oakhurst Lodge, Inc.

Based in Oakhurst, California, Oakhurst Lodge, Inc. filed for
Chapter 11 bankruptcy protection (Bankr. E.D. Cal. Case No.
11-17165) on June 22, 2011, listing its scheduled assets at
$4,795,250 and scheduled debts at $3,821,549. The petition was
signed by Steven Marshall, CEO.

The Debtor is represented by Peter L. Fear, Esq. of the Law Office
of  Peter L. Fear.


OAKLEY GRADING: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor: Oakley Grading and Pipeline, LLC
        105 Kelly Farm Road
        Newnan, GA 30265

Business Description: Oakley Grading and Pipeline LLC is a
                      privately held grading contractor in Newnan,
                       Georgia.

Chapter 11 Petition Date: April 9, 2018

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

Case No.: 18-10743

Debtor's Counsel: Kevin A. Stine, Esq.
                  BAKER DONELSON BEARMAN CALDWELL & BERKOWITZ
                  Monarch Plaza, Suite 1600
                  3414 Peachtree Road, N.E.
                  Atlanta, GA 30326
                  Tel: 404-577-6000
                  Fax: 404-238-9607
                  Email: kstine@bakerdonelson.com

Total Assets: $305,729

Total Liabilities: $2.56 million

The petition was signed by Vic Hartman, receiver.

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/ganb18-10743.pdf


ODYSSEY CONTRACTING: Breached Subcontract with L&L, Court Rules
---------------------------------------------------------------
On August 25, 2015, Odyssey Contracting Corp., filed a Notice of
Removal, thereby removing a breach of contract action from the
Supreme Court of the State of New York to the U.S. Bankruptcy Court
for the Western District of Pennsylvania. The breach of contract
action was filed by L&L against Odyssey, and Odyssey, in turn,
filed counterclaims against L&L. Federal Insurance Company was
named as an additional defendant on a counterclaim. The dispute
arises out of a project to repaint the Queensboro Bridge in New
York City. L&L was the prime contractor on the project, and Odyssey
worked as a subcontractor. Federal is L&L's payment bond surety.
Bankruptcy Judge Carlota M. Bohm finds that Odyssey was the
breaching party.

The Amended Complaint alleges that Odyssey wrongfully terminated
and/or abandoned its work at the Project, constituting a breach of
the Subcontracts. To the contrary, Odyssey alleges that it was L&L
that breached the Subcontracts by failing to make full and timely
payments to Odyssey, and further asserts that the first three
Subcontracts were substantially completed. It is Odyssey's position
that it did not breach the Subcontracts by termination or
abandonment as L&L's material breach relieved Odyssey of any
continuing obligation to perform work on the Project. Therefore,
the heart of the parties' dispute is whether Odyssey was
appropriately paid by L&L.

Upon analysis, the Court finds that Odyssey failed to establish
that any provision of the Subcontracts or Prime Contract required
the parties to have identical payment breakdowns. Accordingly, the
Court finds that the contractual language did not prohibit the
carve-out of the tower work for Odyssey, and Odyssey cannot
establish a breach of contract pursuant to that theory.

Furthermore, to the extent Odyssey contends that L&L's own records
demonstrate underpayments to Odyssey in the minimum amount of
$1,102,964, that argument too is unconvincing. Odyssey seeks to
demonstrate underpayments on an individual Subcontract basis by
piecing information together from various sources. However,
throughout the course of the Project, payments were not made on an
individual Subcontract basis but rather on the total scope of work
pursuant to the established invoicing procedure rendering such a
comparison difficult.

The Court finds the most reliable documents demonstrating Odyssey's
entitlement to payment are its spreadsheets identifying tasks
completed throughout the course of the Project and the
corresponding requisitions applying Odyssey's trade payment
breakdown. Further, pursuant to Section 3 of the Subcontracts,
invoicing would not be recognized unless in compliance with the
invoice breakdown requirements. Odyssey failed to demonstrate
underpayment based on the established procedure for invoicing at
the time it demanded payment from L&L and subsequently sent its
termination letter on April 1, 2008, based on those unsubstantiated
demands. Furthermore, L&L presented credible evidence in support of
its contention that, up to the time of termination, monthly
progress payments were made to Odyssey in accordance with the
payment breakdown agreed upon by the parties.

Based upon the foregoing, Odyssey failed to establish that L&L
breached the Subcontracts by underpaying Odyssey. Rather, it was
Odyssey that breached the Subcontracts by making unjustifiable
payment demands and terminating the Subcontracts based on those
demands. The parties, having agreed to limit the issue at trial to
a determination of which party breached, will resolve the adversary
proceeding and the related Objection to Claim in accordance with
the Stipulation and Order entered Sept. 13, 2017.

A full-text copy of Judge Bohm's Memorandum Opinion dated March 20,
2018 is available at:

     http://bankrupt.com/misc/pawb15-22330-324.pdf

               About Odyssey Contracting Corp.

Odyssey Contracting Corp. is a Pennsylvania corporation which was
formed in 1987 and which is based in Houston, Pennsylvania. The
Debtor is engaged in the business of bridge painting and repair
which services it provides throughout the United States.

Odyssey Contracting Corp. filed a Chapter 11 petition (Bankr. W.D.
Pa. Case No. 15-22330) on June 29, 2015.  The petition was signed
by Stavros Semanderes, president.  Hon. Carlota M. Bohm presides
over the case.  Robert O. Lampl, Esq., at Robert O. Lampl, Attorney
at Law, serves as the Debtor's counsel.  

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

On Dec. 29, 2016, the Debtor filed a Chapter 11 plan of
reorganization and disclosure statement.  Ongoing business
operations will not be the primary source of funding for the
Debtor's Plan.  Rather, the primary source of funding for the
Debtor's Plan is the litigation in which the Debtor is seeking
damages in the approximate aggregate amount $28,000,000.


ONE HORIZON: Reports $7.43 Million Net Loss for 2017
----------------------------------------------------
One Horizon Group, Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss of
$7.43 million on $714,000 of revenue for the year ended Dec. 31,
2017, compared to a net loss of $5.54 million on $44,000 of revenue
for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, One Horizon had $8.80 million in total assets,
$1.55 million in total liabilities and $7.25 million in total
stockholders' equity.

Net loss from continuing operations for the year ended Dec. 31,
2017 was approximately $5.1 million as compared to a net loss of
$2.8 million for the same period in 2016.  Going forward,
management believes the Company will continue to grow the business
and increase profitability through acquisitions.

Net cash used by operating activities from continuing operations
was approximately $0.4 million for the year ended Dec. 31, 2017 as
compared to approximately $1.4 million for the same period in 2016.
The decrease in cash used in operating activities from continuing
operations is largely due to the reduction in cash expenditure in
2017 as compared to 2016.

Net cash used in investing activities from continuing operations
was approximately $2,000 and $8,000 for the years ended Dec. 31,
2017 and 2016, respectively.  Net cash used in investing activities
was primarily focused on investment in office equipment costs.

Net cash provided by financing activities from continuing
operations amounted to approximately $1.5 million for 2017 and $0.3
million for 2016.  Cash provided by financing activities in 2017
was primarily from the sale of Common Stock, net of related costs.
Cash provided by financing activities in 2016 was primarily due to
the sale of Common Stock net of related costs.

The Company's working capital surplus as of Dec. 31, 2017, was
approximately $0.89 million, as compared to a working capital
deficit of approximately $1.95 million for the same date in 2016.

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.

Martin Ward, chief financial officer of One Horizon, said,
"Following our acquisitions of 123Wish and C-Rod (now, Love Media
House) and given the financings we closed in the fourth quarter,
our auditors consented to removing the "going concern" language
from our audit following a significant increase in revenue, a
working capital surplus of approximately $.89 million as of
December 31, 2017, compared to working capital deficit of
approximately $1.95 million as of December 31, 2016, expected
near-term funds of approximately $.75 million, and anticipated
additional revenue from ongoing operations, including Horizon
Secure Messaging."

"While our actual results may differ significantly from these
expected results," said One Horizon's founder and chief executive
officer Mark White, "it is early in the year and we expect to
provide significant support for the 123Wish and Love Media House
businesses.  We also may make additional complementary acquisitions
in the sports, music, gaming, digital media and streaming areas
that have strong local management and that will assist One Horizon
in exceeding these financial forecasts."

                  Liquidity and Capital Resources

Historically, the Company has incurred net losses and negative cash
flows from operations.  The Company has principally financed these
losses from the sale of equity securities and the issuance of debt
instruments.

As a result of the reorganization in August 2017, the Company has
revised its operations and business plan.  In addition, during 2017
amounts previously due to the chief financial officer was converted
to common stock and the previously outstanding convertible
debentures were converted into shares of common stock. As a result
of these transactions as well as adjustments to the Company's
business plans, working capital as of Dec. 31, 2017 increased to
approximately $593,000 as compared to a working capital deficit of
approximately $1,949,000 as of Dec. 31, 2016 and long term
liabilities decreased by approximately $1,577,000 as compared to
Dec. 31, 2016.

In addition, the Company acquired two operating entities subsequent
to Dec. 31, 2017.  Coupled with the reduction of liabilities, the
Company projects the results of these acquisitions will provide
positive cash flows.

At Dec. 31, 2017, the Company had cash of $763,000.  In addition,
in January of 2018, the Company received proceeds totaling $200,000
for the issuance of convertible notes.  In February of 2018, the
then outstanding convertible loan notes totaling $400,000,
including the $200,000 outstanding at Dec. 31, 2017, were converted
into common stock.  In February 2018, the Company received $562,500
from the exercise of outstanding common stock warrants.  The
Company expects to receive further investment from the exercise of
additional common stock warrants in the second quarter of 2018 for
net proceeds of approximately $723,000. Together with the cash on
hand as a result of these transactions and based on the Company's
current operational plan and budget, the Company believes that it
is probable that it has will have sufficient cash to fund its
operations into at least the second quarter of 2019.

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

                      https://is.gd/eOreeV

                    About One Horizon Group

London, UK-based One Horizon Group, Inc. (NASDAQ: OHGI) --
http://www.onehorizoninc.com/-- is a media and digital technology
acquisition company, which owns Love Media House, a full-service
music production, artist representation and digital media business,
an Asia-based secure messaging business and a majority interest in
123Wish, a subscription-based, experience marketplace.

                          *     *     *

This concludes the Troubled Company Reporter's coverage of One
Horizon Group until facts and circumstances, if any, emerge that
demonstrate financial or operational strain or difficulty at a
level sufficient to warrant renewed coverage.


OPTIMIZED LEASING: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------------
The Office of the U.S. Trustee on April 5 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Optimized Leasing, Inc.

                     About Optimized Leasing

With its headquarters in Miami, Florida, Optimized Leasing, Inc.,
is in the trucking business.  Optimized Leasing utilizes its
various semi-trucks and trailers, some equipped with ThermoKing
refrigeration units, to transport flowers, fruits, vegetables, and
other perishable items throughout the United States.

Optimized Leasing filed a Chapter 11 petition (Bankr. S.D. Fla.
Case No. 18-10746) on Jan. 21, 2018.  In the petition signed by CFO
Ronen Koubi, the Debtor estimated $10 million to $50 million in
assets and liabilities.  The Hon. Jay A. Cristol presides over the
case.  Elena P Ketchum, Esq., at Stichter Riedel Blain & Postler,
P.A., serves as bankruptcy counsel to the Debtor, and Bill Maloney
Consulting, is the financial advisor.


PAINTSVILLE INVESTORS: Case Summary & 20 Top Unsecured Creditors
----------------------------------------------------------------
Debtor: Paintsville Investors, LLC
           dba Mountain Manor of Paintsville
           dba Buckingham Place
        P. O. Box 326
        Prestonsburg, KY 41653-0326

Business Description: Mountain Manor of Paintsville is a
                      126-bed skilled nursing facility in
                      Prestonsburg, Kentucky.  Mountain Manor
                      of Paintsville provides inpatient nursing
                      and rehabilitative services to patients who
                      require continuous health care.  It offers
                      many amenities for its patients, including:
                      two large gathering rooms for family events,
                      daily planned activities, secured courtyard,
                      chapel, hair salon, in-house laundry,
                      registered dietician, physical therapy
                      services, occupational therapy services,
                      speech therapy services, spacious dining
                      room, 24/7 skilled nursing, private/semi-
                      private rooms and a rehab unit.  Visit
                      http://mountainmanorofpaintsville.comfor
                      more information.

Chapter 11 Petition Date: April 9, 2018

Court: United States Bankruptcy Court
       Eastern District of Kentucky (Pikeville)

Case No.: 18-70219

Judge: Hon. Tracey N. Wise

Debtor's Counsel: Dean A. Langdon, Esq.
                  DELCOTTO LAW GROUP PLLC
                  200 N Upper St
                  Lexington, KY 40507
                  Tel: (859) 231-5800
                  Email: dlangdon@dlgfirm.com

Total Assets: $7.01 million

Total Liabilities: $9.81 million

The petition was signed by Franklin D. Fitzpatrick, trustee,
manager.

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/kyeb18-70219.pdf


PESCRILLO NEW YORK: Case Summary & 11 Unsecured Creditors
---------------------------------------------------------
Debtor: Pescrillo New York, LLC
        714 W Market Street
        Niagara Falls, NY 14301

Business Description: Pescrillo New York, LLC, a real estate
                      lessor, is the fee simple owner of 113 real
                      properties in Niagara Falls and Buffalo New
                      York, having an aggregate value of $1.71
                      million.  The company previously sought
                      bankruptcy protection on Oct. 8, 2015
                      (Bankr. W.D.N.Y. Case No. 15-74305).

Chapter 11 Petition Date: April 9, 2018

Case No.: 18-10656

Court: United States Bankruptcy Court
       Western District of New York (Buffalo)

Judge: Hon. Michael J. Kaplan

Debtor's Counsel: Robert B. Gleichenhaus, Esq.
                  GLEICHENHAUS, MARCHESE & WEISHAAR, P.C.
                  930 Convention Tower
                  43 Court Street
                  Buffalo, NY 14202
                  Tel: (716) 845-6446
                  Fax: 716-845-6475
                  E-mail: RBG_GMF@hotmail.com

Total Assets: $1.72 million

Total Liabilities: $1.84 million

The petition was signed by Ralph T. Pescrillo, managing member.

A full-text copy of the petition, along with a list of the Debtor's
11 largest unsecured creditors, is available for free at:
http://bankrupt.com/misc/nywb18-10656.pdf


PSIVIDA CORP: Changes Name to 'EyePoint Pharmaceuticals, Inc.'
--------------------------------------------------------------
pSivida Corp. filed a certificate of amendment to its Certificate
of Incorporation on March 28, 2018 to change its name from "pSivida
Corp." to "EyePoint Pharmaceuticals, Inc."  The name change became
effective on March 29, 2018.  The Company's Board of Directors also
approved an amendment to the Company's by-laws to reflect the
change in the Company's name.

The name change does not affect the rights of the Company's
security holders.  There were no other changes to the Certificate
of Incorporation or by-laws in connection with the name change.

On April 2, 2018, the Company's common stock, which trades on the
Nasdaq Global Market, ceased trading under the ticker symbol "PSDV"
and commenced trading under the ticker symbol "EYPT".  Along with
the ticker change, the Company's common stock has been assigned a
new CUSIP number of 30233G100.

                 About EyePoint Pharmaceuticals

EyePoint Pharmaceuticals, formerly pSivida Corp. --
http://www.eyepointpharma.com/-- headquartered in Watertown, MA,
is a specialty biopharmaceutical company committed to developing
and commercializing innovative ophthalmic products in indications
with high unmet medical need to help improve the lives of patients
with serious eye disorders.  The Company has developed three of
only four FDA-approved sustained-release treatments for
back-of-the-eye diseases.  The Company's pre-clinical development
program is focused on using its core Durasert platform technology
to deliver drugs to treat wet age-related macular degeneration,
glaucoma, osteoarthritis and other diseases.

pSivida reported a net loss of $18.48 million on $7.54 million of
total revenues for the fiscal year ended June 30, 2017, compared
with a net loss of $21.55 million on $1.62 million of total
revenues in 2016.  As of Dec. 31, 2017, Psivida had $14.19 million
in total assets, $4.29 million in total liabilities and $9.90
million in total stockholders' equity.

In its report on the consolidated financial statements for the year
ended June 30, 2017, Deloitte & Touche LLP stated that the
Company's anticipated recurring use of cash to fund operations in
combination with no probable source of additional capital raises
substantial doubt about its ability to continue as a going concern.


REAL INDUSTRY: Has Until July 15 To Exclusively File Plan
---------------------------------------------------------
The Hon. Kevin J. Carey of the U.S. Bankruptcy Court for the
District of Delaware has extended, at the behest of Real Industry,
Inc., and its affiliated-debtors, the exclusive periods during
which only the Debtors can file a Chapter 11 plan and solicit
acceptances of the plan through and including July 15, 2018, and
Sept. 13, 2018, respectively.

As reported by the Troubled Company Reporter on March 23, 2018,
Real Industry will continue to work with major stakeholders to
confirm its Plan.  Similarly, the Real Alloy Debtors will sell
their assets and dissolve their estates pursuant to a resolution
strategy that has the support of key creditor constituencies.  As
such, terminating exclusivity for either Real Industry or the Real
Alloy Debtors will risk disrupting the delicate status quo that the
Debtors have worked so hard to achieve.

A copy of the court order is available at:

           http://bankrupt.com/misc/deb17-12464-675.pdf

                     About Real Industry

Based in Beachwood, Ohio, Real Industry, Inc. (NASDAQ:RELY) is the
holding company for Real Alloy, the largest third-party aluminum
recycler in both North America and Europe.  Real Alloy offers
products to wrought alloy processors, automotive original equipment
manufacturers, foundries, and casters.  Real Alloy delivers
recycled metal in liquid or solid form according to customer
specifications and serves the automotive, consumer packaging,
aerospace, building and construction, steel, and durable goods
industries.

Real Industry has no funded debt.  The funded debt obligations of
the Real Alloy debtors total $400 million, comprised of (i) $96
million outstanding under a $110 senior secured revolving
asset-based credit facility with Bank of America, and (ii) $305
million in principal outstanding under 10.00% senior secured notes
due 2019.

Real Industry, Inc., and Real Alloy Intermediate Holding, LLC, Real
Alloy Holding, Inc., and their U.S. subsidiaries filed voluntary
petitions seeking relief under Chapter 11 of the Bankruptcy Code in
Delaware on Nov. 17, 2017.

The Honorable Kevin J. Carey is the case judge.

The Debtors tapped Saul Ewing Arnstein & Lehr LLP as local
bankruptcy counsel; Jefferies LLC as the debtors' investment
banker; Berkeley Research Group, LLC as financial advisor; Ernst &
Young LLP as auditor and tax advisor; and Prime Clerk as the claims
and noticing agent and administrative advisor.

The Ad Hoc Noteholder Group tapped Latham & Watkins LLP as counsel;
Young Conway Stargatt & Taylor LLP as Delaware counsel; and Alvarez
& Marsal Securities, LLC, as financial advisor.

DDJ Capital Management, LLC, Osterweis Capital Management, HPS
Investment Partners, LLC, Hotchkis & Wiley Capital Management, and
Southpaw Credit Opportunity Master Fund L.P. comprise the Ad Hoc
Noteholder Group.

The Official Committee of Unsecured Creditors tapped Brown Rudnick
LLP as counsel; Duane Morris LLP as Delaware counsel; Miller
Buckfire & Co, LLC, as investment banker; and Goldin Associates,
LLC, as financial advisor.

The Ad Hoc Committee of Equity Holders of Real Industry tapped the
firms of Dentons US LLP and Bayard, P.A., as counsel.

                          *     *     *

Real Alloy entered into an agreement with its existing asset-based
facility lender and certain of its bondholders for continued use of
its $110 million asset-based lending facility and up to $85 million
of additional liquidity through debtor-in-possession financing to
fund ongoing business operations.

As Real Industry has no access to the Real Alloy debtors'
postpetition financing, Real Industry accepted an unsolicited
proposal from 210 Capital, LLC and the Private Credit Group of
Goldman Sachs Asset Management L.P. for (i) up to $5.5 million in
postpetition financing, (ii) an equity commitment of $17 million
for up to 49% of the common stock, and (iii) a commitment to
provide a $500 million acquisition financing facility on terms to
be negotiated.


REMINGTON OUTDOOR: Court to Convene Combined Plan Hearing on May 2
------------------------------------------------------------------
BankruptcyData.com reported that the U.S. Bankruptcy Court issued a
revised order scheduling a combined hearing to consider both
Remington Outdoor Company's Disclosure Statement and Joint
Prepackaged Chapter 11 Plan of Reorganization and directing that a
341-Meeting of Creditors not be convened.

The order states, "Cause exists to extend the time by which the
Debtors must file the Schedules and Statements until June 2018;
provided however, that if the Plan is confirmed on or before May
14, 2018, the Debtors will be excused from filing the Schedules and
Statements without further order of the Court."

In addition, "The following dates are set: the combined hearing on
May 2, 2018, deadline to file plan supplement on April 18, 2018;
deadline to object to adequacy of the disclosure statement and
confirmation of plan on April 26, 2018 and deadline to reply to
objections on April 30, 2018."

                   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: Final Hearing on DIP Loans Set for April 18
--------------------------------------------------------------
BankruptcyData.com reported that Tte U.S. Bankruptcy Court issued
an interim order approving Remington Outdoor Company's
post-petition secured financing motion.

BankruptcyData noted that the D.I.P. Term Facility is a senior
secured superpriority non-amortizing U.S. dollar denominated term
loan facility in an aggregate principal amount of up to $145
million consisting of two tranches: (i) (A) Initial Loans to be
funded in cash on the Closing Date in the aggregate principal
amount of $50 million; and (B) Delayed Draw Loans to 4001(c)(1)(B)
be funded in cash after the Closing Date, in an aggregate principal
amount equal to $50 million; and (ii) OpCo Bridge Roll-Up Loans in
an aggregate principal amount equal to $45 million, to be deemed
funded upon entry of the Final Order.

For the avoidance of doubt, the Initial Loans shall be drawn on the
Closing Date.

In addition, "The Delayed Draw Loans may be drawn in multiple
installments, with (i) $25 million of the Delayed Draw Commitments
available to be funded commencing on April 15, 2018, without regard
to whether the Final Order has been entered as of that date; and
(ii) the remaining $25 million of the Delayed Draw Commitments
available to be funded commencing upon entry of the Final Order, in
each case subject to the conditions specified the DIP Facility I,
Documents and the DIP Orders. The OpCo Bridge Roll-Up Loans’,
will be deemed made on upon entry of the Final Order in an amount
equal to the aggregate principal amount of the OpCo Bridge Term
Loans outstanding ($45 million) as of the Closing Date."

The applicable interest rate is (i) 5.75% per annum in the case of
Base rate loans and (ii) 6.75% per annum in the case of Eurodollar
rate loans. The Company filed a separate motion to file under seal
the fee letter annexure to the exit financing commitment letter.
The seal motion explains, "In light of the highly competitive
nature of the investment banking and finance lending industries, it
is of critical importance to both DIP Lenders that the details of
the fee structure set forth in the Fee Letters be kept confidential
so that their competitors may not use the information contained
therein to gain a strategic advantage over the DIP Lenders in the
marketplace."

The Court scheduled a final hearing on April 18, 2018,
BankruptcyData related.

                    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.


RINGWOOD PROPERTIES: Taps McNally as New Legal Counsel
------------------------------------------------------
Ringwood Properties, LLC, seeks approval from the U.S. Bankruptcy
Court for the District of New Jersey to hire McNally & Associates,
LLC as its new legal counsel.

McNally & Associates will provide legal services to the Debtor in
connection with its Chapter 11 case.  The firm will replace the Law
Offices of James C. Zimmermann, Esq., the Debtor's initial
bankruptcy counsel whose employment was terminated last month.

Stephen McNally, Esq., a member of McNally & Associates who will be
handling the case, charges an hourly fee of $350.  

Mr. McNally disclosed in a court filing that he and his firm do not
represent or hold any interests adverse to the Debtor and its
estate.

The firm can be reached through:

     Stephen B. McNally, Esq.
     McNally & Associates, L.L.C.
     93 Main Street, Suite 201
     Newton, NJ 07860
     Phone: (973) 300-4260

                    About Ringwood Properties

Ringwood Properties, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 16-31767) on Nov. 14, 2016.
In the petition signed by Bruce Perry, member, the the Debtor
estimated assets and liabilities of less than $500,000.  Judge
Stacey L. Meisel presides over the case.  

The Debtor tapped the Law Offices of James C. Zimmermann, Esq., as
bankruptcy counsel, replacing the Debtor's initial bankruptcy
counsel whose employment was terminated last month.

The Debtor tapped McNally & Associates as bankruptcy counsel,
replacing the Law Offices of James C. Zimmermann, Esq., the
Debtor's initial bankruptcy counsel.  Mark J. Bush, CPA and Advisor
LLC is the Debtor's accountant.

On Nov. 15, 2017, the Debtor filed its proposed small business plan
and disclosure statement.


ROADHOUSE HOLDING: District Court Dismisses W. English Appeal
--------------------------------------------------------------
Roadhouse Holding Inc. filed a motion to dismiss for lack of
jurisdiction a pro se appeal filed by Appellant Wayne English.

The motion to dismiss argues that the Court lacks appellate
jurisdiction to consider the appeal because Appellant failed to
file a notice of appeal within the 14-day period prescribed by Rule
8002(a) of the Federal Rules of Bankruptcy Procedure and failed to
request an extension of the deadline for excusable neglect within
the time frame set forth in Bankruptcy Rule 8002(d)(l). Judge
Richard G. Andrews of the U.S. Bankruptcy Court for the District of
Delaware granted the motion and the appeal is dismissed for lack of
appellate jurisdiction.

The Court rejects Appellant's argument that the Notice of Appeal
was timely filed. Appellant's opposition to the motion to dismiss
attached as an exhibit what purports to be tracking results from
the U.S. Postal Service. The delay was the direct result of the
clerk not filing the notice in a timely manner. The evidence
proffered by Appellant does not establish that he timely filed the
Notice of Appeal. Under the Bankruptcy Rules, the date the
Bankruptcy Court Clerk receives the notice determines whether the
appeal was timely filed.

The Court is also not permitted to consider whether any alleged
mail delivery problems constitute "circumstances beyond a party's
control" that might satisfy the standard of excusable neglect, as
Appellant did not seek relief within the timeframe permitted by the
Bankruptcy Rules.

Bankruptcy Rule 8002(d) requires that, even in cases of excusable
neglect, the issue must be raised and a motion filed with the
bankruptcy court within 21 days following the expiration of the
14-day appeal period provided in Bankruptcy Rule 8002(a)(1). The
twenty-one day period following the June 8, 2017 deadline expired
on June 29, 2017. Upon learning of the June 12, 2017 delivery,
Appellant could have asked the Bankruptcy Court to extend the time
to appeal by filing a motion before June 29, 2017, but Appellant
did not do so.

Appellant also argued that, under Bankruptcy Rule 9006(i), he was
afforded more time to file the appeal because he was served with
the Final Order by mail. As the Reorganized Debtor correctly
argues, however, Bankruptcy Rule 9006(i) does not extend the time
within which to act where, as here, the time period for taking the
action begins to run from an event other than service, i.e., entry
of the Final Order. Pursuant to Bankruptcy Rule 8002, the 14-day
appeal period began to run upon the entry of the Final Order, on
May 25, 2017, and not upon its service. The time for appeal is not
enlarged by any service by mail under Bankruptcy Rule 9006(t).

The Court concludes that the jurisdictional defect is non-waivable.
Having failed to file a timely notice of appeal and having failed
to make a showing of excusable neglect for the untimely filing
within the time frame set forth in Bankruptcy Rule 8002(d)(1)(B),
the Court lacks jurisdiction to hear the appeal, and the appeal
must be dismissed.

A full-text copy of Judge Andrews' Memorandum dated March 23, 2018
is available at:

     http://bankrupt.com/misc/deb16-11819-991.pdf

                  About Roadhouse Holding Inc.

Roadhouse Holding Inc. was founded in 2010 and is based in New
York.  Roadhouse Holding, along with seven affiliates which include
Logan's Roadhouse Inc. and LRI Holdings Inc., filed for Chapter 11
bankruptcy protection (Bankr. D. Del. Case No. 16-11819) on Aug. 8,
2016.

Roadhouse Holding, et al., are represented by Robert S. Brady,
Esq., Edmon L. Morton, Esq., Ryan M. Bartley, Esq., Elizabeth S.
Justison, Esq., and Norah M. Roth-Moore, Esq., at Young Conaway
Stargatt & Taylor, LLP.

Hilco Real Estate, LLC, serves as real estate advisor to the
Debtors; Jefferies LLC as financial advisor; and Donlin Recano &
Company as claims and noticing agent.

Andrew Vara, acting U.S. trustee for Region 3, on August 19, 2016,
appointed five creditors of Roadhouse Holding Inc. to serve on the
official committee of unsecured creditors.  Kelley Drye & Warren
LLP has been tapped as lead counsel to the Committee while
Pachulski Stang Ziehl & Jones LLP has been tapped as co-counsel.
FTI Consulting, Inc. serves as financial advisor.

Dechert LLP and Ashby & Geddes, P.A., serve as counsel to (a) BOKF,
NA, as successor to Wells Fargo Bank, National Association, as
trustee and collateral agent under that certain Senior Secured
Notes Indenture, dated as of Oct. 4, 2010; (b) Carl Marks
Management Company, LLC; and (c) Marblegate Asset Management, LLC.


ROCK BRIDGE: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Rock Bridge Devp Inc. as of April 6,
according to a court docket.

Rock Bridge Devp Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. N.Y. Case No. 18-71539) on March 8,
2018, and is represented by: Andrew G. Neal, Esq.  At the time of
the filing, the Debtor disclosed that it had estimated assets and
liabilities of less than $1 million.  Judge Alan S. Trust presides
over the case.


RSF 17872: Exit Plan to Pay Unsecured Claims in Full
----------------------------------------------------
General unsecured creditors of RSF 17872 Via De Fortuna LLC will be
paid in full under the company's proposed Chapter 11 plan of
reorganization.

Under the proposed plan, creditors holding allowed Class 6 general
unsecured claims will receive payment in full of their claims,
without interest, no later than 90 days following the effective
date of the plan.

Class 6 is impaired and general unsecured creditors are entitled to
vote on the plan.  The total amount of unsecured claims is
estimated at $30,000.

RSF intends to make payments under the plan by obtaining court
approval to increase its line of credit from Orb Capital, LLC, a
related entity, by as much as $1.8 million.  

The company will use the funds to complete the renovation of its
property in Rancho Santa Fe, California, and to pay secured and
unsecured creditors in full, according to its disclosure statement
filed with the U.S. Bankruptcy Court for the Southern District of
California.

A copy of the disclosure statement is available for free at
http://bankrupt.com/misc/casb16-04436-159.pdf

               About RSF 17872 Via De Fortuna LLC

RSF 17872 Via De Fortuna LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Calif. Case No. 16-04436) on July
22, 2016.  The petition was signed by Black Rock Thoroughbreds,
LLLP, the Debtor's manager.  The Debtor is represented by Todd
Ringstad, Esq., at Ringstad & Sanders LLP.  At the time of the
filing, the Debtor estimated its assets at $10 million to $50
million and debts at $1 million to $10 million.
   
No official committee of unsecured creditors has been appointed in
the Debtor's case.


SAKURA ENTERPRISES: Case Summary & Unsecured Creditor
-----------------------------------------------------
Debtor: Sakura Enterprises, LLC
        11443 Maple Valley Dr.
        Plymouth, MI 48170

Business Description: Sakura Enterprises, LLC, is a real estate
                      company whose principal assets are located
                      at 23944 Freeway Park Dr. Farmington, MI
                      48335.

Chapter 11 Petition Date: April 9, 2018

Court: United States Bankruptcy Court
       Eastern District of Michigan (Detroit)

Case No.: 18-45163

Judge: Hon. Phillip J Shefferly

Debtor's Counsel: Ethan D. Dunn, Esq.
                  MAXWELL DUNN, PLC
                  24725 W. 12 Mile Rd., Suite 306
                  Southfield, MI 48034
                  Tel: (248) 246-1166
                  E-mail: bankruptcy@maxwelldunnlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by John C. Kim, II, vice president.

The Debtor lists United Bank & Trust as its sole unsecured creditor
holding a claim of $2.48 million.

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

          http://bankrupt.com/misc/mieb18-45163.pdf


SCG MADILL: Asks for Exclusively Plan Filing Extension
------------------------------------------------------
SCG Madill Brookside, LLC, and its affiliates ask the U.S.
Bankruptcy Court for the District of Delaware to extend the
exclusivity periods during which only the Debtors may file a plan
of reorganization and solicit acceptances of the plan through and
including July 3, 2018, and Aug. 31, 2018, respectively.

Sections 1121(b) and 1121(c)(2) of the U.S. Bankruptcy Code provide
that only the debtor may file a plan until after 120 days following
the Petition Date.  The 120-day period would expire on April 4,
2018.  Section 1121(c)(3) statutorily extends the exclusivity
period until 180 days after the Petition Date to permit the debtor
to obtain acceptances of a plan as filed.  The 180-day period would
expire on June 3, 2018.

The Debtors are in the process of formulating their plan and
require additional time in connection with same.  The Debtors
assure the Court that they are not asking for the extension for
purposes of delay and that the requested extension will not
prejudice any party.

A copy of the Debtors' request is available at:

          http://bankrupt.com/misc/flmb17-10101-77.pdf

                   About SCG MADILL BROOKSIDE

Based in Tampa, Florida, SCG Madill Brookside, LLC, dba Brookside
Nursing Center and its affiliates operate skilled nursing
facilities.  The Debtors provide residents and patients with a full
spectrum of skilled nursing and long-term health care services and
offer a wide range of direct care services like therapy, hospice
care, Alzheimer's, and dementia care within their portfolio of
facilities.

SCG Madill Brookside (Bankr. M.D. Fla. Case No. 17-10101) and
affiliates SCG Durant Four Seasons, LLC (Bankr. M.D. Fla. Case No.
17-10103), SCG Lake Country, LLC (Bankr. M.D. Fla. Case No.
17-10104), SCG Oak Ridge, LLC (Bankr. M.D. Fla. Case No. 17-10107),
SCG Red River, LLC (Bankr. M.D. Fla. Case No. 17-10108), and SCG
Red River Management, LLC (Bankr. M.D. Fla. Case No. 17-10109)
filed separate Chapter 11 bankruptcy petitions on Dec. 5, 2017,
estimating its assets and liabilities at between $1 million and $10
million each.  The petition was signed by David Vaughan, chairman
of the Board.

These affiliated cases previously filed on July 27, 2017 in the
Middle District of Florida, Tampa Division, with Judge Catherine
Peek McEwen as bankruptcy judge:

     Entity                                         Case No.
     ------                                         --------
     Senior Care Group, Inc.                        17-06562
     SCG Laurellwood, LLC                           17-06576
     SCG Gracewood, LLC                             17-06574
     SCG Harbourwood, LLC                           17-06572
     SCG Baywood, LLC                               17-06563
     Key West Health and Rehabilitation Center, LLC 17-06580
     The Bridges Nursing and Rehabilitation, LLC    17-06579

Scott A. Stichter, Esq., at Stichter, Riedel, Blain & Postler,
P.A., serves as the Debtors' bankruptcy counsel.


SE PROFESSIONALS: Court Confirms Second Amended Plan as Modified
----------------------------------------------------------------
Judge Donald R. Cassling of the U.S. Bankruptcy Court for the
Northern District of Illinois issued an order approving SE
Professionals, S.C.'s second amended disclosure statement and
confirming its second amended plan of reorganization as modified.

Page 3 of the second amended plan has been modified to provide as
follows:

Bank First National is the holder the Allowed Class 1 secured
claims in the total approximate amount of $537,404 as of Dec. 14,
2017, which are impaired under the plan. Said claims arising from
the various loans extended by the Bank to the Debtor and D. King
Aymond, M.D., the sole shareholder and president of the Debtor. The
Bank loans will be paid by the Debtor and/or Dr. Aymond, in full,
in cash, and with interest.

Stearn Bank EFD is the holder of the Allowed Class 2 and Class 3
secured claims. Stearn's Class 2 and Class 3 secured claims are
unimpaired under the plan. The Debtor will cure any and all
monetary defaults to Stearns on the Effective Date of the plan. The
Debtor will pay the remaining balances of the Class 2 and 3 claims
monthly, under the terms of the contracts in the amounts of $855
and $1,030 respectively, until paid in full.

A full-text copy of the Second Amended Plan as Modified is
available at:

     http://bankrupt.com/misc/ilnb17-18113-121.pdf

                    About SE Professionals

SE Professionals, doing business as Premier Vision, is a Wisconsin
service corporation which employs licensed optometrists and sells
eye-wear at three locations in the Milwaukee, Wisconsin area.  SE
Professionals' principal place of business is 840 W. Blackhawk St.,
Apt. 413, Chicago, Illinois, which is the residence of the
president, sole director and sole shareholder of SE, namely, D.
King Aymond, M.D.

SE Professionals filed a Chapter 11 petition (Bankr. N.D. Ill. Case
No. 17-18113) on June 14, 2017.  King D. Aymond, M.D., president,
signed the petition.  At the time of filing, the Debtor estimated
$100,000 to $500,000 in assets and $1 million to $10 million in
liabilities.

The case is assigned to Judge Donald R. Cassling.

The Debtor is represented by Arthur G Simon, Esq., at Crane,
Heyman, Simon, Welch & Clar.

No trustee, examiner or official committee of unsecured creditors
has been appointed in the case.


SEADRILL LTD: Court OKs Settlements with Samsung, Daewoo
--------------------------------------------------------
BankruptcyData.com reported that the U.S. Bankruptcy Court approved
Seadrill Limited's motion for entry of (a) stipulation and agreed
order approving a settlement with Samsung Heavy Industries Co. and
(b) a stipulation and agreed order approving a settlement with
Daewoo Shipbuilding & Marine Engineering Co. (DSME). The DSME
stipulation notes, "The DSME Contracts shall be deemed rejected as
of February 28, 2018, and upon approval of the Stipulations by the
Court. The Debtors shall have an exclusive period from February 28,
2018 to May 28, 2018 (the 'Exclusive Period') to identify a buyer
for the DSME Drillships.  DSME shall receive on the Effective Date
of the Plan $7 million in cash (the 'Settlement Payment'). The
Disclosure Statement Order provided for DSME to have an Allowed
General Unsecured Claim against Seadrill Limited for purposes of
voting on the Plan, and participation in the Rights Offering
procedures in the amount of $600 million. Upon entry of the
Confirmation Order, DSME will receive an Allowed General Unsecured
Claim against SDRL for distribution purposes under the Plan and all
purposes under these Chapter 11 Cases, in the amount of $600
million…Upon entry of the Confirmation Order, in full and final
satisfaction of any and all claims against Aquila and Libra (Class
C3 of the Plan), DSME will receive an Allowed General Unsecured
Claim against Aquila in the amount of $310 million and against
Libra in the amount of $290 million for distribution and voting
purposes."

                       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: S&P Hikes Rating to 'CCC-' as $134MM Payment Looms
------------------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on Sears
Holdings Corp. to 'CCC-' from 'SD' and its short-term corporate
credit rating on Sears Roebuck Acceptance Corp. to 'C' from 'SD'.
The outlook is negative.

At the same time, S&P assigned its 'CCC-' issue-level ratings and
'3' recovery ratings to Sears' new 6.625% senior secured
convertible pay in kind (PIK) Toggle notes due October 2019.   "The
'3' recovery rating indicates our expectation that lenders will
receive meaningful recovery (50%-70%; rounded estimate 55%) in the
event of a payment default," S&P said.

S&P raised its issue-level ratings on the remaining portion of the
Company's 6.625% senior secured second lien notes to 'CCC-' from
'D', and revised the recovery rating to '3' from 2'.  "The '3'
recovery rating indicates our expectation that lenders will receive
meaningful recovery (50%-70%; rounded estimate 50%) in the event of
a payment default," S&P said.

S&P also raised its issue-level ratings on the remaining portion of
Sears' senior unsecured notes (SRAC notes), to 'CCC-' from 'D'.
These notes have maturities between 2027 and 2043 and bear interest
between 6.50% and 7.50%. The '4' recovery rating is unchanged, and
reflects S&P's expectation for average (30% to 50%; rounded
estimate 40%) recovery in the event of a default."

S&P also raised its issue-level ratings on the remaining portion of
the 8% senior unsecured notes due 2019 to 'C' from 'D'.  The '6'
recovery rating is unchanged and reflects S&P's expectation for
negligible (0% to 10%; rounded estimate 0%) recovery in the event
of a default."

S&P affirmed all other ratings.

S&P said, "The upgrade reflects our view that Sears has addressed
most but not all of the 2018 maturities and will need to continue
to raise capital as well as make further progress on reducing cash
use and losses. The next significant debt maturity (besides loans
partly funded by entities affiliated with major stockholder ESL
Investments Inc.) is about $134 million of second-lien notes due
October 2018. Maturities are also significant in 2019. We think
asset sales and refinancings are an important strategy for
addressing the fall 2018 maturity given that we expect the cash use
to exceed cash generation from operations in 2018.

"Our negative outlook on Sears reflects our view that some form of
restructuring (including another potential distressed exchange) is
possible given ongoing cash burn, challenges associated with its
turnaround plan, and upcoming maturities. A turnaround depends on
the company's progress with integrating its retail strategy and
announced cost reduction plan to reverse losses and cash use. We
believe the company retains unencumbered real estate and the
Kenmore brand can generate liquidity. Still, progress in
stabilizing sales and reversing earnings declines are also
important to avoid further debt restructurings.

"We could lower the ratings if the company announces a distressed
exchange or if a default appears inevitable.

"Although unlikely over the next few quarters, we could consider
raising the ratings if operating prospects meaningfully improve and
if we assess the repayment of the 2018 and 2019 maturities in
accordance with original terms as likely."


SEVEN TOWER: Exit Plan to Pay Unsecured Claims in Full
------------------------------------------------------
General unsecured creditors of Seven Tower Bridge Associates will
be paid 100% of their claims under the company's proposed plan to
exit Chapter 11 protection.

The plan of reorganization proposes to pay creditors holding Class
8 general unsecured claims in full on the plan maturity date.
Class 8 is impaired.

The plan will be funded through the financing (whether debt or
equity) of Seven Tower's project for the construction of a new
10-storey office building in Conshohocken and West Conshohocken
that will provide amenities including restaurants, shops and park.
The company anticipates that financing will be obtained prior to
the plan maturity date.

In addition, Class 9 interest holders will provide $1.39 million in
working capital to specifically address Class 2 payments and the
payment of real estate taxes, insurance and maintenance of the
project, according to Seven Tower's disclosure statement filed with
the U.S. Bankruptcy Court for the Eastern District of
Pennsylvania.

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

           http://bankrupt.com/misc/paeb18-11903-16.pdf

In a separate filing, Seven Tower asked the court to set a hearing
to consider approval of its disclosure statement, and set the
deadlines for the filing of objections and ballots of acceptance or
rejection of the plan.  

                About Seven Tower Bridge Associates

Seven Tower Bridge Associates listed its business as a single asset
real estate (as defined in 11 U.S.C. Section 101(51B)) whose
principal assets are located at 110 Washington Street Conshohocken,
Pennsylvania.

Seven Tower Bridge Associates sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. E.D. Pa. Case No. 18-11903) on March
22, 2018.  In the petition signed by Donald W. Pulver, president of
Seven Oliver Tower Corp., the Debtor estimated assets and
liabilities of $10 million to $50 million.  

Judge Jean K. FitzSimon presides over the case.  The Debtor hired
Ciardi Ciardi & Astin, PC, as its bankruptcy counsel.


SOUTH COAST: Sale of LyondellBasell Shares at Market Value Okayed
-----------------------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of Texas
authorized South Coast Supply Co.'s sale of its 314 shares of Class
A common stock in LyondellBasell Industries N.V. for the current
market value.

The Debtor will deposit the proceeds of the sale of the Shares into
a segregated account and such proceeds will not be disbursed unless
and until: (i) the Debtor obtains the prior written consent of
Briar Capital; (ii) the Court enters an order directing the
disbursement; or (iii) disbursement is required pursuant to a
confirmed plan of reorganization.

The Order will be effective and enforceable immediately upon
entry.

                    About South Coast Supply

Founded in 1972 and headquartered in Houston, Texas, South Coast
Supply Company -- http://www.southcoastsupply.com/-- is a  
distributor of industrial equipment including flanges, weld
fittings, long weld necks, OD & ID heads, pipe, valves, pressure
fittings and piping accessories.  South Coast is a dependable
supply source for engineering/construction, vessel fabricators,
heat exchanger industry, original equipment manufacturers (OEM),
industrial contractors, gas transmission companies, mechanical
contractors, water/wastewater industry and companies in oil and gas
exploration/processing industries in the U.S. and export market.

South Coast Supply Company filed for Chapter 11 bankruptcy
protection (Bankr. S.D. Tex. Case No. 17-35898) on Oct. 20, 2017.
In the petition signed by Steven Mark Gray, CEO, the Debtor
estimated its assets and liabilities at between $1 million and $10
million.  Judge Karen K. Brown presides over the case.  Miles H.
Cohn, Esq., at Crain, Caton & James, P.C., serves as the Debtor's
bankruptcy counsel.


SOUTHEASTERN GROCERS: Morrison & Foerster Counsel to Ad Hoc Group
-----------------------------------------------------------------
The Ad Hoc Group of unaffiliated funds, accounts, and/or managers
of funds or accounts filed with the U.S. Bankruptcy Court for the
District of Delaware a verified statement pursuant to Rule 2019 of
the Federal Rules of Bankruptcy Procedure stating that Morrison &
Foerster LLP is representing the Ad Hoc Group in the Chapter 11
cases of Southeastern Grocers, LLC, and its affiliates.

The Ad Hoc Group holding obligations arising from (i) the 9.25%
Senior Secured Notes due 2019 issued by BI-LO, LLC, and BI-LO
Finance Corp., pursuant to an Indenture dated as of Feb. 3, 2011,
and/or (ii) the 8.625%/9.375% Senior PIK Toggle Notes due 2018
issued by BI-LO Holding Finance, LLC and BI-LO Holding Finance,
Inc., pursuant to an Indenture dated as of Sept. 30, 2013.

The Ad Hoc Group retained Morrison & Foerster as of July 31, 2017,
to represent it in connection with a potential restructuring of the
Debtors, and, as of the date of this Verified Statement, Morrison &
Foerster continues to represent the Ad Hoc Group in connection with
the Debtors' Chapter 11 cases.

Morrison & Foerster does not represent or purport to represent any
other entity or entities in connection with the Debtors' Chapter 11
cases.  Morrison & Foerster does not represent the Noteholders or
the Ad Hoc Group as a "committee" and, except as otherwise
expressly stated in this Verified Statement, does not take to
represent the interests of, and is not a fiduciary for, any
creditor, party in interest, or other entity.  In addition, except
as otherwise expressly stated in this Verified Statement, the Ad
Hoc Group does not represent or purport to represent, or serve as
fiduciary for, any other entities in connection with the Debtors'
Chapter 11 cases or otherwise.

Morrison & Foerster has been advised by the members of the Ad Hoc
Group that the individual members of the Ad Hoc Group either hold
claims or act as investment managers or advisors (or are affiliates
of entities that act as investment manager or advisors) to funds
and/or accounts that hold claims against the Debtors’ estates
arising from or related to the purchase of the Notes. In accordance
with Bankruptcy Rule 2019, attached hereto as Exhibit A is a list
of the names, addresses, nature, and amount of all disclosable
economic interests in relation to the Debtors, as reported to
Morrison & Foerster to be held by each member of the Ad Hoc Group
as of the date of this Verified Statement.

The Counsel for the Ad Hoc Group can be reached at:

     Steven K. Kortanek, Esq.
     Robert K. Malone, Esq. (pro hac vice pending)
     Joseph N. Argentina, Jr. (Del. Bar No. 5453)
     DRINKER BIDDLE & REATH LLP
     222 Delaware Avenue, Suite 1410
     Wilmington, Delaware 19801-1621
     Tel: (302) 467-4200
     Fax: (302) 467-4201
     E-mail: Steven.Kortanek@dbr.com
             Robert.Malone@dbr.com
             Joseph.Argentina@dbr.com

          -- and --

     Dennis L. Jenkins (pro hac vice admission pending)
     Brett H. Miller (pro hac vice admission pending)
     Craig A. Damast (pro hac vice admission pending)
     James A. Newton (pro hac vice admission pending)
     Raffaele P. Ferraioli (pro hac vice admission pending)
     MORRISON & FOERSTER LLP
     250 West 55th Street
     New York, New York 10019
     Telephone: (212) 468-8000
     E-mail: djenkins@mofo.com
             brettmiller@mofo.com
             cdamast@mofo.com
             jnewton@mofo.com
             rferraioli@mofo.com

A copy of the Verified Statement is available at:

           http://bankrupt.com/misc/deb18-10700-68.pdf

                    About Southeastern Grocers

Southeastern Grocers, LLC, (SEG), the parent company and home of
BI-LO, Fresco y Mas, Harveys Supermarket and Winn-Dixie grocery
stores, is one of the largest conventional supermarket companies in
the U.S. SEG grocery stores, liquor stores and in-store pharmacies
serve communities throughout the seven southeastern states of
Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina
and South Carolina.  BI-LO, Fresco y Mas, Harveys Supermarket and
Winn-Dixie are well known and well-respected regional brands with
deep heritages, strong neighborhood ties, proud histories of giving
back, talented and caring associates and strong commitments to
providing the best possible quality and value to customers.  Their
Web sites are http://www.bi-lo.com/, http://www.frescoymas.com/,
http://www.harveyssupermarkets.com/and http://www.winndixie.com/


BI-LO and its affiliates filed for Chapter 11 bankruptcy protection
on March 23, 2009 (Bankr. D. S.C. Case No. 09-02140).  BI-LO
emerged from bankruptcy in May 2010 with Lone Star Funds remaining
as majority owner.

Winn-Dixie Stores, Inc., sought Chapter 11 protection (Bankr.
S.D.N.Y. Case No. 05-11063, transferred April 14, 2005, to Bankr.
M.D. Fla. Case Nos. 05-03817 through 05-03840) on Feb. 21, 2005.

In December 2011, BI-LO Holdings signed a deal to acquire all of
the outstanding shares of Winn-Dixie Stores stock in a merger.
Holdings was later renamed Southeastern Grocers.

On March 27, 2018, Southeastern Grocers, LLC and 26 affiliated
debtors sought Chapter 11 protection (Bankr. D. Del. Lead Case No.
18-10700).  SEG commenced Chapter 11 cases to seek confirmation of
a prepackaged chapter 11 plan that will cancel their unsecured
notes in exchange for 100% of the equity of the reorganized
company.

The Debtors have requested joint administration of the cases.  The
Honorable Mary F. Walrath oversees the cases.

Weil, Gotshal & Manges LLP is serving as legal counsel to the
Debtors, Evercore is serving as their investment banker, and FTI
Consulting Inc. as restructuring advisor.  Prime Clerk LLC is the
claims and noticing agent.

Morrison & Foerster LLP is serving as legal counsel and Moelis &
Company LLC is serving as financial advisor to an ad hoc group of
holders of Unsecured Notes and 9.25% Senior Secured Notes due 2019.


SUPERIOR HOSPICE: Taps Smeberg Law Firm as Legal Counsel
--------------------------------------------------------
Superior Hospice of McAllen, LLC, seeks approval from the U.S.
Bankruptcy Court for the Western District of Texas to hire Smeberg
Law Firm, PLLC, as its legal counsel.

The firm will advise the company and its affiliates regarding their
duties under the Bankruptcy Code and will provide other legal
services related to their Chapter 11 cases.

Ronald Smeberg, Esq., the attorney who will be handling the cases,
charges an hourly fee of $275.  His firm charges $175 per hour for
associates and $120 per hour for legal assistants and paralegals.

Prior to the petition date, the Debtors paid the firm a $25,000
retainer, including the filing fees in the total amount of $10,302.


Mr. Smeberg disclosed in a court filing that he does not represent
any interests adverse to the Debtors and their estates.

Smeberg Law Firm can be reached through:

         Ronald J. Smeberg, Esq.      
         Smeberg Law Firm, PLLC
         2010 West Kings Highway
         San Antonio, TX 78230
         Phone: 210-695-6684
         Fax: 210-598-7357
         E-mail: ron@smeberg.com

               About Superior Hospice of McAllen

Superior Home Health -- http://superiorforyou.com/-- is a provider
of home health and hospice care services with locations in Texas
and Nevada.  

Superior Hospice of McAllen, LLC and its affiliates including
Superior Home Health Services, LLC sought protection under Chapter
11 of the Bankruptcy Code (Bankr. W.D. Texas Lead Case No.
18-50600) on March 16, 2018.  

In the petition signed by Belinda Juarez, president, Superior Home
Health estimated assets of less than $500,000 and liabilities of
less than $1 million.


TOPBUILD CORP: S&P Assigns 'BB' Corp Credit Rating, Outlook Stable
------------------------------------------------------------------
S&P Global Ratings assigned its 'BB' corporate credit rating to
TopBuild Corp. The outlook is stable.

S&P said, "At the same time, we assigned our 'BB-' issue-level
rating to the company's proposed $375 million senior unsecured
notes due 2026. The recovery rating on the notes is '5', indicating
our expectation of modest (10%-30%, rounded estimate: 20%) recovery
prospects in the event of a payment default.

"Our ratings reflect BLD's leading market position within the niche
insulation installation and distribution industry, which is still
fragmented but going through a period of consolidation as the two
main players have been acquiring smaller competitors for the past
two to three years. BLD is the market leader in the U.S. in the
insulation installation and distribution segments (approximately
75% of the company's $2.3 billion pro forma revenues), followed by
Installed Building Products Inc. (IBP) with $1.13 billion in sales
for the same period. We consider the company's insulation
distribution segment, responsible for about one third of sales, to
be less volatile than the installation segment, and we think it
gives BLD a strategic competitive advantage over companies like
IBP, which are pure players in the installation business.

"The stable outlook on BLD reflects our expectation that the
company will successfully integrate the recent acquisition of USI
and leverage its increased scale, driving modestly higher margins
and generating free cash flow in the $100 million to $150 million
range in the next 12 months. For 2018, we expect adjusted leverage
to be about 2.7x and FFO to debt in the range of 20% to 30%.

"We could lower our rating on BLD over the next 12 months if the
company experiences difficulties in integrating USI, or if housing
starts reverse unexpectedly, causing adjusted leverage to rise to
the mid-3x area on a sustained basis. That could happen if adjusted
EBITDA margins fell in excess of 300 basis points from our
base-case scenario in 2018.

"Although unlikely, we could raise our corporate credit rating on
BLD over the next 12 months if the residential construction market
improves beyond our expectations, which could cause BLD's adjusted
leverage to decline below 2x on a sustained basis. That could
happen if adjusted EBITDA margins increased in excess of 400 basis
points for 2018. Another factor that could result in an upgrade
would be if the company materially reduces the volatility in its
earnings. This could be achieved through more diverse end markets
and products offered to customers."


TOWERSTREAM CORPORATION: Reports $14.4 Million Net Loss for 2017
----------------------------------------------------------------
Towerstream Corporation filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss
attributable to common stockholders of $14.37 million on $26.21
million of revenues for the year ended Dec. 31, 2017, compared to a
net loss attributable to common stockholders of $22.15 million on
$26.89 million of revenues for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, Towerstream had $26.45 million in total
assets, $40.84 million in total liabilities and a total
stockholders' deficit of $14.39 million.

As of Dec. 31, 2017, the Company had cash and cash equivalents of
approximately $7.6 million and working capital deficiency of
approximately $31.1 million.  The Company incurred significant
operating losses since inception and continues to generate losses
from operations and as of Dec. 31, 2017, the Company has an
accumulated deficit of $189.2 million.

Net cash used in operating activities for the year ended Dec. 31,
2017 totaled $1,423,961 compared to $6,188,647 for the year ended
Dec. 31, 2016.  The $4,764,686 decrease in cash used in operations
is due to a $7,725,039 decrease in net loss, a $2,344,841 decrease
in cash outflows associated with operating assets and liabilities,
offset by a $5,305,194 decrease in non-cash items.  

Net cash used in investing activities for the year ended Dec. 31,
2017 totaled $2,431,752 compared to $2,322,429 for the year ended
Dec. 31, 2016 representing an increase of $109,323.  Cash capital
expenditures totaled $2,407,877 in the 2017 period compared to
$2,361,601 in the 2016 period representing an increase of $46,276.
Capital expenditures can fluctuate from period to period depending
upon the number of customer additions and upgrades, network
construction activity related to increasing capacity or coverage,
and other related reasons.

Net cash used in financing activities for the year ended Dec. 31,
2017 totaled $868,749 compared to net provided by financing
activities of $7,213,677 for the year ended Dec. 31, 2016
representing a decrease of $8,082,426.

The report from the Company's independent accounting firm Marcum
LLP, in New York, NY, the Company's auditor since 2007, on the
consolidated financial statements for the year ended Dec. 31, 2017,
includes an explanatory paragraph stating that the Company has a
significant working capital deficiency, has incurred significant
losses and needs to raise additional funds to meet its obligations
and sustain its operations.  These conditions raise substantial
doubt about the Company's ability to continue as a going concern.

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

                       https://is.gd/WEufeF

                        About Towerstream

Headquartered in Middletown, Rhode Island, Towerstream Corporation
(OTCQB:TWER) -- http://www.towerstream.com/-- is a fixed-wireless
fiber alternative company delivering Internet access to businesses.
The Company's fixed wireless service supports bandwidth on demand,
wireless redundancy, virtual private networks, disaster recovery,
bundled data and video services.  The Company provides services to
business customers in New York City, Boston, Chicago, Los Angeles,
San Francisco, Seattle, Miami, Dallas-Fort Worth, Houston,
Philadelphia, Las Vegas-Reno and Providence-Newport.


TRACY JOHN CLEMENT: Trustee's 2018 Lease with Debtor's Son Approved
-------------------------------------------------------------------
Judge Michael E. Ridgway of the U.S. Bankruptcy Court for the
District of Minnesota authorized Phillip L. Kunkel, Chapter 11
Trustee for Tracy John Clement, to enter into a lease agreement
with Derek Clement whereby the Debtor will lease to his son, Derek
Clement, all of his agricultural land, Parcel Nos. 09.023.0010,
09.023.031, and 09.026.0010, Parcel No. 33.0134.000, and Parcel No.
33.032.000, for $225/acre, with rent payable to the estate.

The Trustee's motion for expedited relief is granted.

Derek Clement intends to rent these parcels on the same terms and
conditions as described in the Joint Venture Agreement and
previously considered by Meadow View Farms ("2018 Lease").
Pursuant to the previous agreement of the parties, the 2018 Lease
between the Debtor and Derek Clement would require a rental of
$225/acre payable on or before April 1, 2018.

                    About Tracy John Clement

Tracy John Clement sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Minn. Case No. 16-31189) on April 11,
2016.  The Debtor tapped James C. Brand, Esq., at Fredrikson &
Byron PA, as counsel.

On May 3, 2016, the Office of the United States Trustee appointed
an Official Committee of Unsecured Creditors.

On Sept. 19, 2017, Phillip L. Kunkel was appointed as the Chapter
11 Trustee for the Debtor.  The attorneys for the Trustee are:

         Abigail M. McGibbon, Esq.
         P. Jason Thibodeaux, Esq.
         Abigail M. McGibbon, Esq.
         GRAY, PLANT, MOOTY, MOOTY & BENNETT, P.A.
         500 IDS Center
         80 South Eighth Street
         Minneapolis, MN 55402
         Tel: 612-632-3484
         Fax: 612-632-4000
         E-mail: jason.thibodeaux@gpmlaw.com
                 abigail.mcgibbon@gpmlaw.com

The Trustee retained Steffes Group, Inc., as auctioneer.


TRI STATE TRUCKING: Court Confirms Liquidating Plan
---------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Pennsylvania
confirmed the Chapter 11 plan of liquidation for Tri State Trucking
Company.

Under the company's court-approved plan, creditors holding Class 2
unsecured claims will recover 9% to 33% of their claims.  The total
amount of allowed unsecured claims is estimated at $3.12 million.

Secured creditors will recover 100% of their claims while equity
holders will get nothing under the plan, according to Tri State
Trucking's latest disclosure statement filed on March 22.

A copy of the second amended joint Chapter 11 plan of liquidation
is available for free at:

     http://bankrupt.com/misc/pamb15-04444-707.pdf

                  About Tri State Trucking Company

Tri State Trucking Company operates an over the road logistics
company hauling various freight of its customers.  It employs
approximately 50 people and operates from its headquarters located
at 16064 Route 6, Mansfield, Pennsylvania 16933.

Tri State filed Chapter 11 bankruptcy petition (Bankr. M.D. Pa.
Case No. 15-04444) on Oct. 13, 2015.  William E. Robinson signed
the petition as president.  The Debtor estimated assets in the
range of $10 million to $50 million and liabilities of at least $1
million.  

Judge John J. Thomas is assigned to the case.

The Debtor hired Robert E. Chernicoff, Esq., at Cunningham
Chernicoff & Warshawsky, P.C., as counsel.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors.  The committee hired Cole Shotz P.C. as its
bankruptcy counsel.

On August. 14, 2017, the Debtor and the committee filed a
disclosure statement, which explains the Debtor's Chapter 11 plan
of liquidation.


UMATRIN HOLDING: Delays Form 10-K Filing
----------------------------------------
Umatrin Holding Limited was unable, without unreasonable effort or
expense, to file its Annual Report on Form 10-K for the year ended
Dec. 31, 2017 by April 2, 2018 filing date applicable to smaller
reporting companies due to a delay experienced by the Company in
completing its financial statements and other disclosures in the
Annual Report.  As a result, the Company is still in the process of
compiling required information to complete the Annual Report and
its independent registered public accounting firm requires
additional time to complete its review of the financial statements
for the year ended Dec. 31, 2017 to be incorporated in the Annual
Report.  The Company anticipates that it will file the Annual
Report no later than the fifteenth calendar day following the
prescribed filing date.

                         About Umatrin

Umatrin Holding Limited (formerly known as Golden Opportunities
Corporation) was incorporated in the state of Delaware on Feb. 2,
2005.  The Company was originally incorporated in order to locate
and negotiate with a targeted business entity for the combination
of that target company with the Company.  On Jan. 6, 2016, the
Company acquired 80% of the equity interests of U Matrin Worldwide
SDN BHD in exchange for the issuance of a total of 100,000,000
shares of its common stock to the two holders of Umatrin, Dato' Sri
Eu Hin Chai and Dato' Liew.  Immediately following the Share
Exchange, the business of Umatrin became the business of UMHL.  The
UMHL operation office remained in Malaysia and the business market
will remain focus in Asia.

Umatrin Holding reported a net loss of $227,400 on $1.52 million of
sales for the year ended Dec. 31, 2016, compared with a net loss of
$355,600 on $3.15 million of sales for the year ended Dec. 31,
2015.  As of Sept. 30, 2017, Umatrin had $1.80 million in total
assets, $1.45 million in total liabilities and $355,179 in total
equity.  The Company had cash and cash equivalent of $31,881 and
$133,269 as of Sept. 30, 2017 and Dec. 31, 2016, respectively.

WWC, P.C. issued a "going concern" qualification on the
consolidated financial statements for the year ended Dec. 31, 2016,
citing that the the Company had an accumulated deficit of
$2,427,575 as of Dec. 31, 2016, which included a loss of $227,447
for the years ended Dec. 31, 2016.  The Company faces uncertainty
in the market for its products; accordingly, management has
modified its product portfolio to focus on what its expects to be
profitable products.  The Company also plans to raise additional
capital through the equity financing to fund the expansion of its
current operations and to fund potential acquisitions with future
profit potential.  There are no assurances that the Company will be
able to generate substantial profit from operations, or it will be
able to raise equity financing; accordingly, these factors raise
substantial doubt on the Company's ability to continue as a going
concern.


USI SERVICES: Sale of Businesses Delays Plan Filing
---------------------------------------------------
USI Services Group, Inc., and its affiliates ask the U.S.
Bankruptcy Court for the District of New Jersey to extend until
Aug. 1, 2018, the exclusive period during which only the Debtor can
file a plan of reorganization.

A hearing will be held on April 24, 2018, at 10:00 a.m. for the
Court to consider the Debtors' request.

The Debtors' time to be the exclusive plan proponent expires on May
3, 2018, which is 120 days from the Petition Date.  The Debtors are
requesting an additional 90 days of exclusivity.

The Debtors' plan is to sell their businesses as a going concern.
The Debtors received four bids.  It is in the process of evaluating
the bids and will be submitting an application to approve the
bidding procedures and a sale within the next week.  The Debtors
expect that the sale will be approved in May and the transaction
closed in June 2018.  The Debtors say they will not be in a
position to file a plan until the sale is completed.  Thus, the
Debtors are requesting an additional 90 days of exclusivity

A copy of the Debtors' request is available at:

          http://bankrupt.com/misc/njb18-10153-148.pdf

                     About USI Services

USI Services Group, Inc., provides facility management services and
solutions to pharmaceutical campuses, commercial office buildings,
shopping mall or national retailers, industrial complex or major
entertainment venues.  USI offers complete janitorial service
programs, hard surface floor care, carpet care programs, window
cleaning, post construction cleaning, landscaping & design, snow
management, parking lot lighting, parking lot maintenance, parking
lot striping, facility management, 3rd party contract management,
HVAC services, security services, electronic security solutions and
energy management.  The company is headquartered in Union, New
Jersey.

USI Services Group and its affiliates filed Chapter 11 petitions
(Lead Bankr. D.N.J. Case No. 18-10153) on Jan. 3, 2018.  In the
petitions signed by Frederick G. Goldring, president, USI estimated
at least $50,000 in assets and $1 million to $10 million in
liabilities.  The cases are assigned to Judge John K. Sherwood.
Mandelbaum Salsburg P.C. serves as counsel to the Debtor.


VANITY SHOP: Plan Filed in Bad Faith, Committee Complains
---------------------------------------------------------
The Official Committee of Unsecured Creditors filed an objection to
Vanity Shop of Grand Forks, Inc.'s original disclosure statement
with respect to a chapter 11 plan of liquidation dated Nov. 22,
2017.

In its preliminary statement, the Committee asserts that the
chapter 11 case is a case in which the Debtor, having no economic
stake, has attempted from the onset to control the plan process and
dictate terms and conditions of a plan which the Committee opposes.
With the Debtor’s wind down concluded, the Debtor's only
remaining function is the prosecution of certain claims and causes
of action and the resolution of claims in this estate. Based upon
the Debtor's own schedules and disclosure statement, there is no
possibility that equity will receive any distribution. Accordingly,
the only constituency with any real economic interest, in this
case, are the creditors. The interests of unsecured creditors are
represented by the Committee appointed by the U.S. Trustee.

Yet it is apparent that the Debtor is now administering this
bankruptcy case solely to seek to eliminate insider liability and
to redirect as much of its remaining estate back to these same
insiders at the expense of non-insider creditors. It is nothing
short of remarkable that the Debtor has rejected the Committee's
request early on that--as is common practice in liquidating
cases--a liquidating trust governed by an independent trustee
selected by, or at least in conjunction and with the support of,
the Committee, be established to preside over the administration of
the Debtor's remaining claims and causes of action as well as the
resolution of any insider claims. In addition, the Debtor has
rejected the Committee's request that a post-confirmation committee
or creditors' advisory board be established to oversee and provide
input to the post-liquidating trust, comprised of members selected
by the Committee, i.e., the constituency with the largest economic
stake in this case.

As a general matter, the Debtor has refused to incorporate any of
the Committee's suggestions as to the provisions of the Plan and
Disclosure Statement. This has resulted, unfortunately, in a
complete lack of consensual resolution of the issues identified by
the Committee. The Committee objects to the Disclosure Statement,
in part, because it does not provide basic material information.

The Debtor's plan is also patently unconfirmable. The Plan includes
improper releases and undermines the rights and interests of
unsecured creditors by ignoring their requests to have control and
input over, and a transparent process for, the resolution of
insider claims. Instead, it effectively places the resolution of
such claims in the hands of insiders themselves by allowing them to
self-select and control their own Plan Administrator. It is a Plan
that fails to meet the requirements of Bankruptcy Code sections
1129(a)(5) and 1123(a)(7). The creditors should not suffer the
waste of time and money that will result from a confirmation
process that will ultimately fail.

The plan was also not filed in good faith and is therefore
unconfirmable. The Plan attempts to provide absolute authority over
the estate's post-petition assets to the Debtor's insiders. These
insiders led this company into bankruptcy and ignored of the
comments and suggestions of the Committee, which represents the
Debtor's unsecured creditors, the primary recipients of the
debtor-in-possession's duty of loyalty, regarding the Plan and
Disclosure Statement. Providing the Court's approval, in advance,
to any and all settlements made by the Statutory Insiders' agent is
unjustifiable and inappropriate. It is a plan provision that
blatantly disregards the Bankruptcy Code's good faith requirement.

A full-text copy of the Committee's Objection is available at:

     http://bankrupt.com/misc/ndb17-30112-608.pdf

A full-text copy of the Second Amended Plan is available at:

      http://bankrupt.com/misc/ndb17-30112-640.pdf

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

      http://bankrupt.com/misc/ndb17-30112-510.pdf

Counsel to the Official Committee of Unsecured Creditors:

     Mette H. Kurth, Esq.
     919 North Market Street, Suite 300
     Wilmington, DE 19899-2323
     Telephone: (302) 622-4209
     Facsimile: (302) 656-8920
     E-Mail: mkurth@foxrothschild.com

               About Vanity Shop of Grand Forks

Women's wear retailer Vanity Shop of Grand Forks, Inc., filed a
Chapter 11 petition (Bankr. D.N.D. Case No. 17-30112) on March 1,
2017, after announcing plans to close all of its 137 Vanity stores
in 27 states.  James Bennett, chairman of the Board of Directors,
signed the petition.  The Debtor estimated assets of less than
$100,000 and liabilities of $10 million to $50 million.

Judge Shon Hastings presides over the case.

Caren Stanley, Esq., at Vogel Law Firm, serves as the Debtor's
bankruptcy counsel.  The Debtor hired Eide Bailly, LLP as auditor;
Bell Bank as trustee for the ERISA Plan; and Jill Motschenbacher as
accountant.

On March 10, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee retained
Fox Rothschild LLP as bankruptcy counsel, BGA Management, LLC, as
financial advisor, and Brady Martz & Associates PC, as accountant.

On June 16, 2017, Hilco IP Services, LLC d/b/a Hilco Streambank,
was appointed as the Debtor's Intellectual Property Disposition
Consultant, nunc pro tunc to May 12, 2017.

On Aug. 2, 2017, Diamond B Technology Services, LLC, was appointed
as IT Consultant.


VENOCO LLC: Court to Hold Combined Hearing on May 23
----------------------------------------------------
The U.S. Bankruptcy Court for the District of Delaware is set to
hold a hearing on May 23 to consider final approval of the
disclosure statement and the proposed Chapter 11 plan of
liquidation for Venoco, LLC and its affiliates.

The court had earlier approved the liquidating plan and disclosure
statement on an interim basis.  The order, signed by Judge Kevin
Gross on March 23, set a May 4 deadline for creditors to file their
objections.  The deadline for submitting ballots of acceptance or
rejection of the plan is May 14.

The latest plan provides an estimated recovery and estimated
allowed general unsecured claims for Venoco and Ellwood Pipeline,
Inc. separately.  

Under the plan, creditors holding general unsecured claims against
Venoco will recover 2% to 5% of their claims.  The total amount of
allowed claims is estimated at $230 million to $560 million.

Meanwhile, general unsecured creditors of Ellwood will be paid 0.9%
to 2.6% of their claims.  The estimated amount of allowed claims is
between $93 million and $280 million.

A copy of the latest combined disclosure statement and joint
Chapter 11 plan of liquidation is available for free at:

           http://bankrupt.com/misc/deb17-10828-833.pdf

                         About Venoco

Venoco, LLC, is a California-based and privately owned independent
energy company primarily focused on the acquisition, exploration,
production and development of oil and gas properties.  As of April
2017, Venoco held interests in approximately 57,859 net acres, of
which approximately 40,945 are developed.

In the midst of a historic collapse in the oil and gas industry,
Venoco, Inc. -- the predecessor in interest to Venoco, LLC – and
six of Venoco, Inc.'s affiliates commenced voluntary Chapter 11
cases (Bankr. D. Del. Lead Case No. 16-10655) on March 18, 2016, in
Delaware to address their overleveraged capital structure.  In
under four months, the 2016 Debtors confirmed a plan eliminating
more than $1 billion in funded debt and other liabilities.

On April 17, 2017, each of Venoco, LLC, and six of its subsidiaries
filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead Case No.
17-10828).   As of the bankruptcy filing, the Debtors estimated
assets in the range of $10 million to $50 million and liabilities
of up to $100 million.

Judge Kevin Gross presides over the 2017 cases.  

The Debtors have hired Morris, Nichols, Arsht & Tunnell LLP and
Bracewell LLP as counsel; Zolfo Cooper LLC as restructuring and
turnaround advisor; Seaport Global Securities LLC as financial
advisor; and Prime Clerk LLC as claims, noticing and balloting
agent.


VINCENT DICANIO: Disclosure Statement Hearing Set for April 25
--------------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of New York is
set to hold a hearing on April 25 to consider approval of the
disclosure statement, which explains the proposed Chapter 11 plan
for Vincent DiCanio Qualified Personal Residence Trust.

The hearing will take place at the Alfonse M. D'Amato U.S.
Courthouse, Courtroom 860.  Objections to the disclosure statement
must be filed no later than seven days prior to the hearing.

The plan proposes to pay the secured claim of Pennymac Corp.
through the sale of a property located at 1 Pine Point,
Nissequogue, New York.

The Debtor received a $1.6 million offer from Craig and Andrea Fina
to purchase the property, which is subject to a first mortgage in
favor of Pennymac and a second mortgage in favor of People's United
Bank.  

Under the plan, the net proceeds estimated to be in the amount of
$1.404 million will be turned over to Pennymac.  

Meanwhile, a brokerage commission due DiCanio Realty of 6% or
$96,000, and a fee of $100,000 will be paid to Vincent DiCanio for
peaceful surrender of the property.  This fee was agreed upon prior
to the filing of the Debtor's case.

People's United Bank, which holds a secured claim scheduled by the
Debtor in the amount of $850,000, and general unsecured creditors
will receive no distribution under the plan, according to the
disclosure statement filed on March 22.

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

           http://bankrupt.com/misc/nyeb17-77690-16.pdf

                  About Vincent DiCanio Qualified
                     Personal Residence Trust

Vincent DiCanio Qualified Personal Residence Trust sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D.N.Y.
Case No. 17-77690) on December 12, 2017.  

In the petition signed by Vincent F. DiCanio, trustee, the Debtor
disclosed that it had estimated assets of $1,000,001 to $10
million.

Judge Robert E. Grossman presides over the case.  The Debtor is
represented by:

     Robert L. Rattet, Esq.
     Rattet, PLLC
     202 Mamaroneck Avenue
     White Plains, NY 10601
     Phone: (914) 381-7400 / 212-677-6900
     Fax: 914-381-7406


WAGGONER CATTLE: Voluntary Chapter 11 Case Summary
--------------------------------------------------
Affiliates that simultaneously filed voluntary petitions for relief
under Chapter 11 of the Bankruptcy Code:

    Debtor                                        Case No.
    ------                                        --------
    Waggoner Cattle, LLC                          18-20126
    2936 US Highway 385
    Dimmitt, TX 79027

    Circle W of Dimmitt, Inc.                     18-20127
    Bugtussle Cattle, LLC                         18-20128
    Cliff Hanger Cattle, LLC                      18-20129

Business Description: Waggoner Cattle, et al., are privately
                      held companies in Dimmitt, Texas engaged in

                      the business of cattle ranching and farming.

Chapter 11 Petition Date: April 9, 2018

Court: United States Bankruptcy Court
       Northern District of Texas (Amarillo)

Debtors' Counsel: Max Ralph Tarbox, Esq.
                  TARBOX LAW, P.C.
                  2301 Broadway
                  Lubbock, TX 79401
                  Tel: (806) 686-4448
                  E-mail: jessica@tarboxlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petitions were signed by Michael Quint Waggoner, managing
member.

Debtors Waggoner Cattle, LLC and Circle W of Dimmitt stated they
have no unsecured creditors.

Full-text copies of Waggoner Cattle and Circle W of Dimmitt's
petitions are available for free at:

           http://bankrupt.com/misc/txnb18-20126.pdf
           http://bankrupt.com/misc/txnb18-20127.pdf


WILDHORSE RESOURCE: Moody's Hikes Corporate Family Rating to B2
---------------------------------------------------------------
Moody's Investors Service upgraded WildHorse Resource Development
Corporation's Corporate Family Rating ("CFR") to B2 from B3 and its
Probability of Default Rating ("PDR") to B2-PD from B3-PD. The
company's Caa1 senior unsecured notes rating was affirmed. Its
Speculative Grade Liquidity was affirmed at SGL-3, and the outlook
was changed to positive from stable.

"Through several sizable acreage acquisitions and organic growth
driven by enhanced drilling and completion techniques, WildHorse
has achieved a significant increase in the scale of its operations
in the Eagle Ford Shale," commented Andrew Brooks, Moody's Vice
President. "Moderating its use of debt financing to further this
growth could lead to additional ratings upside."

WildHorse Resource Development Corporation:

Upgrades:

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

Corporate Family Rating, Upgraded to B2 from B3

Affirmations:

Speculative Grade Liquidity Rating, Affirmed SGL-3

Senior Unsecured Regular Bond/Debenture, Affirmed Caa1 (LGD5)

Outlook Actions:

Outlook, Changed To Positive From Stable

RATINGS RATIONALE

WildHorse's B2 CFR reflects its rapid increase in scale generated
through acquisitions and organic growth, improving debt metrics and
the strong margins of its oil-focused growth, offset by its
single-basin concentration in the Eagle Ford Shale, its negative
free cash flow and projected increases in debt levels. The company
has embarked on an aggressive growth strategy since its December
2016 IPO, which has included acquisitions and a high level of
debt-financed capital spending. Consequently, Moody's expects the
company to generate negative free cash flow, although at a
diminishing rate, in 2018 and beyond. Notwithstanding its
relatively limited operating history, WildHorse is advantageously
supported by its consolidated acreage position in the northeastern
Eagle Ford Shale; it is the second largest total acreage holder in
the Eagle Ford Shale. On March 29, WildHorse closed on the sale of
its North Louisiana assets, primarily adjacent to the Cotton
Valley's Terryville Complex, for $217 million. Fourth quarter 2017
production from the divested acreage approximated 59.3 million
cubic feet equivalent (MMcfe) per day (9,900 Boe per day), 96% of
which was natural gas. The sale now firmly positions WildHorse as a
pure-play Eagle Ford Shale producer.

Acquisitions and WildHorse's 2017 drilling program led to fourth
quarter 2017 production at 2.5x that of 2016's average daily
production, reaching 45,900 barrels of oil equivalent (Boe) per
day. The company's use of enhanced drilling and completion
techniques has increased efficiencies, lowered costs and
contributed to the production growth of its liquids-weighted
production platform. Natural gas production should drop in half to
about 15% of total production following WildHorse's sale of its
North Louisiana assets, with crude oil expected to approximate 70%
of the company's total. The company has guided 2018 production to
between 46,000-49,000 Boe per day. Despite incremental debt
incurrence, Moody's expects debt on production in 2018 to improve
from 2017's $26,000 per Boe on higher production, with retained
cash flow (RCF) to debt further improving upon 2017's 33%. Cash
flow and margins should be well-supported by the company's hedging
of commodity price risk. Moody's also recognizes management's
previous public company track record at Memorial Resource
Development Corp. prior to its acquisition by Range Resources
Corporation.

In accordance with Moody's Loss Given Default (LGD) methodology,
WildHorse's senior unsecured notes are rated Caa1, two-notches
below the B2 CFR reflecting the priority ranking of the company's
secured borrowing base revolving credit facility. The borrowing
base was increased to $1.05 billion from October's $875 million
following March's scheduled semi-annual redetermination, which
included the impact of the North Louisiana divestititure.

Moody's expects WildHorse to have adequate liquidity into 2019,
which is reflected in the SGL-3 rating. The bulk of its liquidity
is represented by availability under its secured borrowing base
revolving credit facility, under which $286.4 million was
outstanding at year-end. The company used the North Louisiana asset
sale proceeds to repay borrowings outstanding under the facility.
The revolver is governed by two financial covenants: a current
ratio (minimum 1.0x) and a leverage ratio (maximum debt/EBITDAX of
4.0x). Moody's expects the company to have ample headroom under the
covenants through into 2019. The revolving credit facility is
scheduled to mature in December 2021.

The rating outlook is positive. Ratings could be upgraded should
WildHorse sustain annual production over 50,000 Boe per day while
maintaining a leveraged full-cycle ratio (LFCR) over 1.75x and RCF
to debt over 40%. Ratings could be downgraded if production gains
reverse and fall below 35,000 Boe per day, if the LFCR drops below
1.5x or if RCF to debt falls under 25%.

WildHorse Resource Development Corporation is an independent
exploration and development company headquartered in Houston,
Texas, whose operations are focused on the Eagle Ford Shale and
Austin Chalk in East Texas.


WILLIAM ABRAHAM: DOJ Watchdog to Appoint Chapter 11 Trustee
-----------------------------------------------------------
The Hon. H. Christopher Mott of the U.S. Bankruptcy Court for the
Western District of Texas directed the U.S. Trustee to appoint a
Chapter 11 Trustee in the bankruptcy case of William David Abraham
pursuant to 11 U.S.C. Section 1104.

William David Abraham filed for chapter 11 bankruptcy protection
(Bankr. W.D. Tex. Case No. 18-30184) on Feb. 6, 2018, and is
represented by Omar Maynez, Esq. of Maynez Law.



WILLISTON, ND: S&P Revises Revenue Bond Rating Outlook to Stable
----------------------------------------------------------------
S&P Global Ratings revised its outlook to stable from negative and
affirmed its 'BB' ratings on Williston, N.D.'s series 2011B, 2013A,
and 2013B sales tax revenue bonds.

The city's pledged sales tax revenues had begun to decline in the
latter part of 2014 as regional oil production stalled amid a
prolonged period of low oil prices, precipitating an outlook
revision to negative and then, as the fall-off in the city's sales
tax receipts accelerated in the early part of 2016, a multi-notch
downgrade. As oil prices subsequently stabilized, so too did the
city's sales tax receipts, and S&P understands that 2017 and early
2018 have seen a moderate resurgence in drilling activity in the
region, and along with it, a boost in city sales tax receipts over
their low point in 2016.

"The outlook revision reflects our view that pledged revenues have
likely stabilized at a level that will continue to provide at least
1x coverage on the 2011B, 2013A, and 2013B bonds," said S&P Global
Ratings credit analyst Scott Nees.

"The stable outlook reflects our view of the improvements in
pledged revenues to levels sufficient to provide debt service
coverage of more than 1x, and our expectation that coverage will
likely remain at least at current levels through the next two
years," he added. Since S&P does not expect to see an adequate
record of sustained improvement in coverage levels significant
enough to warrant a higher rating within the outlook horizon, it
does not expect to change the rating in the next two years.


WOODBRIDGE GROUP: Has Until July 2 to Exclusively File Plan
-----------------------------------------------------------
The Hon. Kevin J. Carey of the U.S. Bankruptcy Court for the
District of Delaware has extended, at the behest of Woodbridge
Group of Companies, LLC, and its affiliated debtors, the exclusive
plan filing and solicitation periods by 90 days each, through and
including July 2, 2018, and Sept. 4, 2018, respectively.

As reported by the Troubled Company Reporter on March 23, 2018, the
Debtors have recently undergone substantial changes to their
management.  First, as a result of the Settlement on Jan. 23, 2018,
the Debtors came under the control of a new board of managers.  The
New Board thereafter retained a new Chief Restructuring Officer,
Bradley D. Sharp, and a new Chief Executive Officer, Frederick
Chin.  The New Board has also, in mid-February, retained new
bankruptcy co-counsel, Klee, Tuchin, Bogdanoff & Stern LLP, among
other new professionals.  

The Debtors said that their new management and professionals worked
tirelessly since their respective appointments and retentions to
become familiar with the many important matters in these Cases, and
to address the concerns and issues of the various constituencies,
including several in-person meetings with counsels to the
Committee, the Noteholder Group, and the Unitholder Group, and
countless telephonic meetings with the foregoing constituencies
(among others).  

A copy of the court order is available at:

          http://bankrupt.com/misc/deb17-12560-889.pdf

                    About Woodbridge Group

Headquartered in Sherman Oaks, California, The Woodbridge Group
Enterprise -- http://www.woodbridgecompanies.com/-- is a
comprehensive real estate finance and development company.  Its
principal business is buying, improving, and selling high-end
luxury homes.  The Woodbridge Group Enterprise also owns and
operates full-service real estate brokerages, a private investment
company, and real estate lending operations.  The Woodbridge Group
Enterprise and its management team have been in the business of
providing a variety of financial products for more than 35 years,
and have been primarily focused on the luxury home business for the
past five years.  Since its inception, the Woodbridge Group
Enterprise has completed more than $1 billion in financial
transactions.  These transactions involve real estate, note buying
and selling, hard money lending, and alternative financial
transactions involving thousands of investors.

Woodbridge Group of Companies and certain of its affiliates filed
Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead Case No.
17-12560) on Dec. 4, 2017.  Woodbridge estimated assets and
liabilities at between $500 million and $1 billion.  The Chapter 11
cases are being jointly administered.

Judge Kevin J. Carey presides over the case.

Samuel A. Newman, Esq., Oscar Garza, Esq., Daniel B. Denny, Esq.,
Jennifer L. Conn, Esq., Eric J. Wise, Esq., Matthew K. Kelsey,
Esq., and Matthew P. Porcelli, Esq., at Gibson, Dunn & Crutcher,
LLP, and Sean M. Beach, Esq., Edmon L. Morton, Esq., Ian J.
Bambrick, Esq., and Allison S. Mielke, Esq., at Young Conaway
Stargatt & Taylor, LLP, serve as the Debtors' bankruptcy counsel.
Homer Bonner Jacobs, PA, as special counsel, Province, Inc., as
expert consultant, Moelis & Company LLC, as investment banker.

The Debtors' financial advisors are Larry Perkins, John Farrace,
Robert Shenfeld, Reece Fulgham, Miles Staglik, and Lissa Weissman
at SierraConstellation Partners, LLC.  Beilinson Advisory Group is
serving as independent management to the Debtors.  Garden City
Group, LLC, is the Debtors' claims and noticing agent.

Pachulski Stang Ziehl & Jones is counsel to the Official Committee
of Unsecured Creditors; and FTI Consulting, Inc., serves as its
financial advisor.

An official committee of unsecured creditors was appointed in the
Chapter 11 cases on Dec. 14, 2017.  On Jan. 23, 2018, the Court
approved a settlement providing for the formation of an ad hoc
noteholder group and an ad hoc unitholder group.


YOSI SAMRA: Has Until May 21 to Exclusively File Plan
-----------------------------------------------------
The Hon. Shelley C. Chapman of the U.S. Bankruptcy Court for the
Southern District of New York has extended, at the behest of Yosi
Samra, Inc., the exclusive periods during which only the Debtor can
file a plan of reorganization and solicit acceptance of the plan
through and including May 21, 2018, and July 19, 2018,
respectively.

As reported by the Troubled Company Reporter on March 26, 2018, the
Debtor currently anticipates negotiating a plan with its creditors
which could be filed in April 2018.  Throughout this case, the
Debtor has been in communications with the Official Committee of
Unsecured Creditors regarding exit strategies and maximizing value.
The Debtor and Committee have exchanged offers and term sheets,
but are not yet in agreement regarding the structure of a plan.
The Debtor hopes that with this third extension, it will be able to
complete its discussions with the Committee.  The Committee has
agreed to the instant motion, as well as both prior extensions.

A copy of the court order is available at:

         http://bankrupt.com/misc/nysb17-12493-144.pdf

                     About Yosi Samra Inc.

Yosi Samra Inc. -- https://www.yosisamra.com/ -- sells designer
brand footwear for women and kids famous for its fold-up ballet
flats.  Yosi Samra's runway-inspired styles have been featured in
Vogue, InStyle and Glamour Magazines and spotted on some of
fashion's most trend-setting celebrities, including Sarah Jessica
Parker, Anne Hathaway, and Halle Berry.  The Yosi Samra brand is
available in more than 1,000 boutiques across the U.S. and in 85
other countries, including 15 brand shops in Asia and The Middle
East.

Yosi Samra Inc. sought Chapter 11 protection (Bankr. S.D.N.Y. Case
No. 17-12493) on Sept. 5, 2017, disclosing $1.5 million in assets,
and $6.28 million in liabilities as of Sept. 5, 2017.  Larry
Reines, its president, signed the petition.

Ballon Stoll Bader & Nadler P.C., in New York, serves as counsel to
the Debtor.  Savvy Fare, LLC serves as the new accountant to the
Debtor, replacing Danziger & Company, the Debtor's previous
accountant.

On Sept. 27, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Sullivan & Worcester
LLP is the Committee's legal counsel.


ZERO ENERGY: U.S. Trustee Forms Three-Member Committee
------------------------------------------------------
James L. Snyder, Acting U.S. Trustee for Region 12, on April 5
appointed three creditors to serve on the official committee of
unsecured creditors in the Chapter 11 case of Zero Energy Systems,
LLC.

The committee members are:

     (1) City of Coralville, Iowa
         Attn: Kevin D. Olson
         1512 7th Street
         P.O. Box 5127
         Coralville, Iowa 52241
         Tel: (319) 248-1700
         Fax: (319) 248-1894
         E-mail: kolson@coralville.org

     (2) Iowa Motor Truck Transport, Inc.
         Attn: Allen Kendall
         365 Cottonwood Drive
         P.O. Box 38
         Garner, Iowa 50438
         Tel: (641) 923-3685
         Fax: (641) 923-0300
         E-mail: allen@IMTTRANS.com

     (3) Consulting Engineers Corp.
         Attn: Rocco DeLeonardis
         11480 Sunset Hills Road, Suite 100E
         Reston, Virginia 20190
         Tel: (703) 338-2434
         Fax: (703) 995-0447
         E-mail: rocco@engineer-cec.com

Rocco DeLeonardis is designated as acting chairperson of the
Committee pending selection by the Committee members of a permanent
chairperson.  In order to make the Committee more representative,
the right to add or remove members of the Committee is reserved.

Official creditors' committees have the right to employ legal and
accounting professionals and financial advisors, at a debtor's
expense.  They may investigate the debtor's business and financial
affairs.  Importantly, official committees serve as fiduciaries to
the general population of creditors they represent.

                 About Zero Energy Systems, LLC

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.

Zero Energy Systems, LLC, filed a Chapter 11 petition (Bankr. S.D.
Iowa Case No. 18-00622), on March 25, 2018.  The petition was
signed by Scott Long, managing member.  The Debtor is represented
by Bradshaw, Fowler, Proctor & Fairgrave PC.  At the time of
filing, the Debtor had $14.03 million in total assets and $28.69
million in total liabilities.


ZOHAR III: Arnold & Porter, Womble Bond Represent Noteholders
-------------------------------------------------------------
The holders of a majority of A-1 notes issued pursuant to that
certain Indenture dated as of April 6, 2007, between and among
Zohar III, Limited, Zohar III, Corp., Zohar III, LLC, Natixis
Financial Products, Inc., as Class A 1R Note Agent and Class A-1D
Note Agent, and LaSalle Bank National Association, as trustee,
filed with the U.S. Bankruptcy Court for the District of Delaware a
verified statement pursuant to Rule 2019(a) of the Federal Rules of
Bankruptcy Procedure in the Chapter 11 cases of Zohar III, Corp.,
and its affiliates, stating that they have retained Arnold & Porter
Kaye Scholer LLP and Womble Bond Dickinson (US) LLP as counsel.

The Controlling Class of Zohar III Noteholders holds claims or
manages or advises certain funds and/or accounts that hold claims
against the Debtors' estates arising from and related to the Notes.
Pursuant to Bankruptcy Rule 2019, the following is a list of the
names, addresses, and "the nature and amount of each disclosable
economic interest" held by each of these members of the Controlling
Class of Zohar III Noteholders:

     1. Halcyon Capital Management LP2
        Attn.: John W. Greene, Jr.
        Pratik Desai
        477 Madison Avenue, 8th Floor
        New York, NY 10022

        Economic Interest: $191,382,000 of original principal in
                           Notes

     2. Cooperatieve Rabobank U.A., New York Branch
        Attn: Salvatore Esposito
        Andrew Sherman
        245 Park Avenue
        New York, NY 10167

        Economic Interest: $200,000,000 of original principal in
                           Notes

     3. STS Master Fund, Ltd
        c/o Deer Park Road Management Company, LP
        Attn: Robert Schwartz
        Scott Burg
        1195 Bangtail Way
        Steamboat Springs, CO 80487

        Economic Interest: $92,500,000 of original principal in
                           Notes

                           $76,807,790 of original principal in A-
                           2 notes

                           $30,000,000 of original principal in A-
                           3 notes

     4. SBF Opportunities Master Fund, Ltd
        c/o Deer Park Road Management Company, LP
        Attn: Robert Schwartz
        Scott Burg
        1195 Bangtail Way
        Steamboat Springs, CO 80487

        Economic Interest: $2,500,000 of original principal in
                           Notes

                           $1,192,210 of original principal in A-2

                           notes

     5. Candlewood Structured Credit Harvest Master Fund, LTD
        c/o Candlewood Investment Group, LP
        Attn: Gregory Richter
        Daniel Kosinski
        777 Third Avenue, Suite 19B
        New York, NY 10017

        Economic Interest: $36,326,000 of original principal in
                           Notes

On and after the filing of the Chapter 11 case of Zohar CDO 2003-1
Ltd. and certain of its affiliates, the members of the Controlling
Class of Zohar III Noteholders retained Sidley Austin LLP to
represent them as counsel with respect to their claims or
interests.  Thereafter, the engagement partner at Sidley Austin LLP
transitioned to Arnold & Porter Kaye Scholer LLP on March 17, 2018.
Each of the members of the Controlling Class of Zohar III
Noteholders is in the process of engaging Arnold & Porter to
continue the representation.

Womble Bond Dickinson (US) LLP was retained in March 2018 to act as
Delaware co-counsel first with Sidley Austin LLP and subsequently
with Arnold & Porter in the Debtors' Chapter 11 cases.

Neither Arnold & Porter nor WBD hold any disclosable economic
interests in relation to the Debtors as of the date that they were
employed.

The Counsel can be reached at:

     Brian J. Lohan, Esq.
     Ginger Clements, Esq.
     Arnold & Porter Kaye Scholer LLP
     70 West Madison Street, Suite 4200
     Chicago, IL 60602-4321
     Tel: (312) 583-2403
     E-mail: brian.lohan@arnoldporter.com
             ginger.clements@arnoldporter.com

     James D. Herschlein, Esq.
     Jeffrey A. Fuisz, Esq.
     Erik Walsh, Esq.
     Steven Fruchter, Esq.
     Arnold & Porter Kaye Scholer LLP
     250 West 55th Street
     New York, NY 10019-9710
     Tel: (212) 836-8655
     E-mail: james.herschlein@arnoldporter.com
             jeffrey.fuisz@arnoldporter.com
             erik.walsh@arnoldporter.com
             steven.fruchter@arnoldporter.com

          -- and --

     Matthew P. Ward, Esq.
     Morgan L. Patterson, Esq.
     Womble Bond Dickinson (US) LLP
     222 Delaware Avenue, Suite 1501
     Wilmington, DE 19801
     Tel: (302) 252-4320
     Fax: (302) 252-4330
     E-mail: matthew.ward@wbd-us.com
             morgan.patterson@wbd-us.com

A copy of the Verified Statement is available at:

            http://bankrupt.com/misc/deb18-10512-95.pdf

                       About Zohar III Corp.

Zohar III, Corp., and its affiliates are investment funds
structured as collateralized loan obligations.

The Debtors sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Del. Case Nos. 18-10512 to 18-10517) on March 11,
2018.   

In the petition signed by Lynn Tilton, director, the Debtors
estimated $1 billion to $10 billion in assets and $500 million to
$1 billion in liabilities.

Young Conaway Stargatt & Taylor, LLP, is the Debtors' bankruptcy
counsel.


[*] Jaffe's Judith Miller to Moderate Real Estate Financing Program
-------------------------------------------------------------------
Judith Greenstone Miller, partner at Jaffe Raitt Heuer & Weiss,
P.C., will moderate the program – The "New" (Not So New) Uniform
Assignment of Rents Statute – A Sign of Better Things to Come?
– during the American Law Association's Business Law Spring
Meeting to be held April 12 – 14 in Orlando. The program will be
held on Friday, April 13 [th] from 10 to 11 a.m.

Presenters for the program include: the Honorable Michael G.
Williamson, Chief Judge, United States Bankruptcy Court for the
Middle District of Florida; Matthew Boley, partner, Cohne Kinghorn,
P.C.; Heather Lee, partner, Burr & Forman LLP; and Jeffrey Levin,
partner, LeClairRyan.

The program will explore real estate financing, with particular
attention to the current ways in which a lender may take a security
interest in and perfect such interest in rents generated from the
real property. It will also cover how a lender effectuates its
rights in the rents when the borrower defaults, and the impact and
effect of the commencement of a bankruptcy case by a borrower on
the lender's rights and remedies. Finally, it will examine the
"new" Uniform Assignment of Rents Statute, first proposed in 2005,
and recently enacted in six states, and analyze the impact and
effect that adoption of this statute would have on enforcement of
assignments of rents.

Greenstone Miller is a member of Jaffe's Bankruptcy and Insolvency,
and Privacy and Datasecurity Practice Groups, specializing in
creditors' rights and commercial litigation. Her practice involves
representing debtors, secured and unsecured creditors, creditors'
committees and trustees in bankruptcy proceedings, primarily
involving Chapter 11 reorganizations. She also represents parties
in litigation in complex commercial disputes. She has testified
numerous times on pending bankruptcy legislation before the
National Bankruptcy Review Commission and the Judiciary Committees
of the United States House of Representatives and the United States
Senate. She is also a prolific writer and lectures nationally on
bankruptcy, ethics and creditors' rights issues.

             About Jaffe Raitt Heuer & Weiss, P.C.

Michigan-based Jaffe Raitt Heuer & Weiss, P.C. --
http://www.jaffelaw.com/-- is a full-service business law firm
representing and advising entrepreneurs and businesses nationwide.
Focused on results, invested in relationships and driven by
opportunity, Jaffe has 110 attorneys at its Detroit, Southfield,
Mich., Ann Arbor, Mich. and Naples, Fla. offices.

The firm's practice areas include appellate, aviation, corporate,
criminal, privacy, data breach & data security, e-commerce,
electronic banking, emerging and growth business, employee
benefits, environmental, estate planning, family law, financial
services, franchise law, immigration, impact investing/social
enterprise, insolvency and reorganization, insurance, intellectual
property, information technology, litigation, labor, mergers and
acquisitions, mortgage banking, property tax appeals, public
finance, real estate, securities and tax law.


[*] Jim Terrell Joins A&G Realty as Senior Managing Director
------------------------------------------------------------
Former Sears Holdings and Ashley Furniture real estate and M&A
executive Jim Terrell has joined A&G Realty Partners as a Senior
Managing Director.

From his base in the firm's metro Chicago office, Mr. Terrell will
be involved with all of A&G's clients, designing and implementing
real estate plans to maximize value.  In addition, he will help
direct the exit process for leased and fee-owned properties,
including warehouse and corporate office restructuring,
consolidation and disposition.

Mr. Terrell brings over four decades of experience to his new
position at A&G, including 36 years with Sears Holdings and its
subsidiaries.  Most recently he was President of Clean The Barn,
Inc., an independent real estate consultancy assisting a host of
clients on efforts to rationalize their real estate portfolios,
while also providing guidance on transactions, organization
structure and operating expense reduction.  Prior to that, he
served as Senior Vice President of Real Estate for Ashley
Furniture, where he led the retailer's real estate activities.

From 1979 to 2015, Mr. Terrell held a variety of managerial and
senior executive positions with Sears Holdings and its
subsidiaries, ultimately rising to Director of Operations-Business
Development (mergers and acquisitions) and Vice President and Chief
Operating Officer of Sears Holdings' Real Estate Portfolio.

Over the course of his career at Sears, in addition to guiding site
selection, new store openings and other retail growth initiatives,
Mr. Terrell repurposed dozens of facilities, including stores,
distribution centers, offices and other facilities through leasing,
sub-leasing, assignments and redevelopment, often in collaboration
with owners and buyers.  He also negotiated hundreds of property
divestures, including terminations, sales and exchanges, and
recovered millions of dollars of overpayments, overbillings and
other costs. Additionally, he participated in or directed several
complex transactions, including the merger creating Sears Holdings
Corporation, the spin-off of the Seritage Growth Property REIT and
the formation of a REMIC (real estate mortgage investment conduit).
Mr. Terrell was also part of the M&A team that led to Sears'
acquisitions of Land's End and other companies.

"Jim is a prolific deal-maker with a very diverse real estate
background," said Andy Graiser, who serves as Co-President of A&G
with Emilio Amendola.  "He is widely recognized in the industry as
an innovative problem-solver, playing key roles in a myriad of
complex and creative transactions in the retail and real estate
landscape.  After working with Jim on a variety of deals over the
years, Emilio and I are thrilled to have him on the A&G team."

Mr. Terrell, a Certified Public Accountant and a Licensed
Auctioneer in the State of Illinois, is a resident of Harvard, Ill.
He graduated from St. Bonaventure University, Olean, N.Y. with a
BBA degree in Accounting.


                            *********

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
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                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.  
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