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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

              Thursday, April 26, 2018, Vol. 22, No. 115

                            Headlines

264 LAGOON: Needs Time to Investigate Bank Claim, Mediation
4 WEST HOLDINGS: CommitteeTaps CohnReznick LLP as Financial Advisor
47 HOPS: Plan Outline Okayed, Plan Hearing on May 30
9 HOUSTON: Amends Treatment of CC3 Secured Claim
A-OK ENTERPRISES: Court Approves Disclosure Statement

A.J. BART: Seeks Authority for Interim Cash Collateral Use
ABDUL KARIM PIRANI: Lawyers Entitled to $69K Appellate Atty's Fees
ADVANCED VASCULAR: Ch. 11 Trustee Appointment Necessary, Ct. Rules
AKC ENTERPRISES: Schmidt Buying St. Charles Assets for $825K
ALBAUGH LLC: S&P Raises Corp. Credit Rating, Outlook Stable

ALBERTSONS COMPANIES: Moody's Assigns B1 CFR, Outlook Negative
ALEXANDRIA INVESTMENT: Case Summary & 20 Top Unsecured Creditors
AMBOY GROUP: Wants to Borrow $500K, Use Existing Cash
AMERICAN TIRE: Moody's Puts Ratings Under Review for Downgrade
ANTHONY BROOKS: AgPerspective Leaves Creditors' Committee

AT HOME GROUP: S&P Raises Corp. Credit Rating to B+, Outlook Stable
AVANTI COMMUNICATIONS: US Court Recognizes UK Foreign Proceeding
AVENUE SHOPPES: May Use Arena Cash Collateral Until June 18
BAHA MAR: District Court Dismisses T. Birbal Negligence Suit
BED BATH: Egan-Jones Lowers Senior Unsecured Ratings to BB+

BERLIN PACKAGING: Moody's Assigns B3 First Lien Loans Rating
BIBHU LLC: DOJ Watchdog Seeks Appointment of Chapter 11 Trustee
BLINK CHARGING: Issues 1.7M Warrants to 9 Entities/Individuals
BLUE CHIP VENTURES: Capital One Objects to Prelim OK of Disclosures
BON-TON STORES: 2nd Lien Creditors Oppose Work Fee for DW Partners

BREDA: Hires Spinglass Management Group as Financial Advisor
BREITBURN ENERGY: 3rd Amended Chapter 11 Plan Effective April 16
BRIDAN 770: Exclusive Plan Filing Period Extended to June 25
C & M AIR: Seeks Authority to Use Cash Collateral on Interim Basis
CANTRELL DRUG: Ct. Imposes Temporary Stay on Issuance of FDA Alerts

CAPITAL CITY: U.S. Trustee Unable to Appoint Committee
CELADON GROUP: Luminus Energy Has 16.17% Stake as of April 4
CENTRALLY GROWN: Case Summary & 6 Unsecured Creditors
CITYGOLF: Files 6th Amended Plan
COLORADO WICH: Case Summary & 20 Largest Unsecured Creditors

COMPREHENSIVE CARE: May Use Cash for McKesson Drug Purchases
CONUMA COAL: Moody's Assigns B2 CFR & First Lien Notes Rating
CONVEYANT SYSTEMS: Permitted to Use Cash Collateral Until April 26
COPSYNC INC: Given Until April 29 to File Plan of Reorganization
CORRECT CLAIM: Wants to Maintain Plan Exclusivity Through Sept. 4

CUMULUS MEDIA: Sealing of Plan Objections of Ad Hoc Parties Okayed
DEALER TIRE: Moody's Puts B1 CFR on Review for Downgrade
ENERGY TRANSFER: Moody's Rates Proposed Preferred Units Ba2
ENERGYSOLUTIONS INC: S&P Raises CCR to 'B', Outlook Stable
ERIN ENERGY: Nigerian Driller Seeks Chapter 11 Protection

EVERMILK LOGISTICS: Court Approves Disclosure Statement
FC GLOBAL: Supplements OFI SPA in Response to Nasdaq Comments
FCA US: 6th Cir. Affirms Preemption Ruling Against Spitzer
FHH PROPERTIES: Unsecured Creditors Seek Appointment of Trustee
FIELDPOINT PETROLEUM: Shareholders Want Management Replaced

FIELDWOOD ENERGY: Prepackaged Plan Declared Effective
FRANKLIN ACQUISITIONS: R. Ingalls Named Chapter 11 Trustee
FRANKLIN ACQUISITIONS: Trustee Selling El Paso Property for $855K
FULLCIRCLE REGISTRY: Incurs $763K Net Loss in 2017
G.A.F. SEELIG: Exclusive Filing Period Extended Through August 27

GARDNER DENVER: Moody's Hikes CFR to B1, Outlook Positive
GATEWAY BUICK: NextGear Seeks to Prohibit Cash Collateral Use
GEM HOSPITALITY: City Seeks Appointment of Chapter 11 Trustee
GEORGE FORD: Involuntary Chapter 11 Case Summary
GEORGIA ANESTHESIA: Court Extends Plan Filing Until July 12

GIDEON GROVE: Case Summary & 6 Largest Unsecured Creditors
GILA RIVER: Connor Capital Buying Cresson Property for $850K
GLASGOW EQUIPMENT: Seeks Authority on Interim Cash Collateral Use
GOLDEN TOUCH: Case Summary & 7 Unsecured Creditors
GOTTLANDSINI LLC: Selling Kingston Property for $1.1 Million

GRAFTECH FINANCE: Dividend No Impact on Moody's Ratings
GRAND DAKOTA: Court Denies Approval of Disclosure Statement
GREER APPLIANCE: Court Conditionally Approves Disclosure Statement
GUITAR CENTER: Moody's Hikes PDR to Caa1/LD, Outlook Still Neg.
HEARTHSIDE GROUP: Buyout No Immediate Impact on Moody's Ratings

HOOPER HOLMES: Reports $16 Million Net Loss for 2017
HOPE INDUSTRIES: Seeks Access to Cash for April 2018 Expenses
HOVNANIAN ENTERPRISES: Extends Notes Early Tender Offer Deadline
HUB INT'L: Moody's Assigns 'B3' CFR Upon Refinancing
INDIAN JEWELERS: Bankr. Court OK's Bid to Abandon Property

INFINITE SERVICES: Seeks September 14 Exclusivity Period Extension
INLAND SALVAGE: Court Rejects K. Roberts Unseaworthiness Claim
INTERNATIONAL SHOPPES: May Use Cash Collateral Through June 18
ITM ENTERPRISES: Court Conditionally Approves Disclosure Statement
ITRANSPORT & LOGISTICS: Allowed to Incur Debt, Use Cash Collateral

JACKSON MASONRY: Bankruptcy Court Junks Suit vs Ritzen Group
JARRETT HOUSE: IRS Seeks Approval of Cash Collateral Stipulation
JD POWER: S&P Assigns 'B-' Corporate Credit Rating, Outlook Stable
JEFFERY ARAMBEL: PDC Buying 42.3 Acres of Arambel Business Park
JXB 84 LLC: Needs Additional Time to Negotiate With Creditors

KENNETH BERKLAND: Can Modify Mortgagee Rights Through Ch. 11 Plan
KESTREL ACQUISITION: Moody's Rates $415MM Secured Loans "Ba3"
LAMB WESTON: Moody's Affirms Ba2 CFR & Alters Outlook to Positive
LAURIE A. TODD: DOJ Watchdog Seeks Appointment of Trustee
LOCKWOOD INT'L: Committee Objects to Financing Motion

LONDON AUTOMOTIVE: Taps Goe & Forsythe as Bankruptcy Counsel
LONG BLOCKCHAIN: Provides Update on Milestones & Acquisition
LOOKIN UP: Court Conditionally Approves Disclosure Statement
LUKE'S LOCKER: Wants to Extend Deadline to Confirm Plan to July 22
MARKPOL DISTRIBUTORS: 3rd Interim Cash Collateral Order Entered

MAYFAIR-HAWAII: Attempt to Appoint Chapter 11 Trustee Dismissed
MEDCISION LLC: DOJ Watchdog Seeks Appointment of Chapter 11 Trustee
MILES APPLIANCE: Prohibition on Cash Collateral Use Withdrawn
MONTGOMERY-SANSOME: Latest Plan to Pay Secured Claim in Full
MOOD MEDIA: S&P Affirms 'B-' Corp. Credit Rating, Outlook Negative

MOUNTAIN CREEK RESORT: Gets Final Approval on $6-Mil Loan, Cash Use
MURPHY & DURIEU: Files Chapter 11 Plan of Liquidation
NAVISTAR INT'L: Egan-Jones Hikes Sr. Unsecured Ratings to B
NESCO LLC: Moody's Upgrades CFR to Caa2, Outlook Stable
NEWBERRY BAKERS: Martin Buying All Assets for $675K

NEWPAGE CORP: ERCO's Claims Under Chlorate Contract Disallowed
OAKLEY GRADING: Hires Baker Donelson Bearman Caldwell as Counsel
ONE CALL: Moody's Ups Debt Rating to B2, Keeps Corp Rating at Caa1
ONE HUNDRED FOLD: Hires Pamela Magee LLC as Legal Counsel
OWENS & MINOR: Moody's Lowers CFR to B1, Outlook Stable

PAIN MEDICINE: Hires Redmand Ludwig, P.C. as Counsel
PARKPROVO LLC: Utah Waterpark Operator in Bankruptcy
PATERSON, NJ: Moody's Affirms Ba1 on GOULT Debt, Outlook Stable
PEPPERTREE LAND: $275K Equity, Property Sale Proceeds to Fund Plan
PINNACLE LAND: Disclosure Statement Hearing Set for July 12

PLASTIC2OIL INC: Philip Bradley Quits as Director
QUORUM HEALTH: Moody's Affirms B3 CFR & Hikes Secured Debt to B1
R1 RCM : Moody's Assigns B2 CFR & Rates 1st Lien Debt B1
REVOLUTION ALUMINUM: Trustee Hires Rozier Harrington as Accountant
RONCO HOLDINGS: Case Summary & 20 Largest Unsecured Creditors

ROSSER RESERVE: Court Conditionally Approves Disclosure Statement
ROYAL COACHMAN: Gets Court Approval of Plan to Exit Bankruptcy
RPA MANAGEMENT: Taps Gold, Lange & Majoros as Bankruptcy Counsel
SCHLETTER INC: Case Summary & 20 Largest Unsecured Creditors
SCIENCE APPLICATIONS: S&P Affirms 'BB' CCR, Outlook Stable

SCOTTS MIRACLE: Moody's Puts Ba2 CFR on Review for Downgrade
SILVERVIEW LLC: Voluntary Chapter 11 Case Summary
SIMMONS FOODS: Moody's Affirms B2 CFR & Alters Outlook to Negative
SIVYER STEEL: Committee Taps Michael Best & Friedrich as Counsel
SIVYER STEEL: Committee Taps Whitfield & Eddy as Iowa Counsel

SPECTRUM HEALTHCARE: Court Signed 20th Cash Collateral Order
SPINLABEL TECHNOLOGIES: Hires Gray Robinson as Special Counsel
STEAM DISTRIBUTION: Has Approval on Interim Use of Cash Collateral
TECK RESOURCES: Moody's Hikes CFR to Ba1, Outlook Stable
TEMPLE SHOLOM: Jivan Buying Brooklyn Property for $835K

THINK FINANCE: Bid to Transfer OAG Suit to Texas Court Nixed
TOP TIER SITE: May Continue Using Cash Collateral Until May 2
TOPS HOLDING II: Committee Taps Zolfo Cooper as Financial Advisor
TOYS R US: Agrees to $156M Carve-Out, Fee Examiner Appointment
TRIZ VENTURES: Case Summary & 16 Unsecured Creditors

TUSK ENERGY: Trustee Hires Rozier Harrington & McKay as Accountant
UNITED CHARTER: Allowed to Use Cash Collateral Through July 31
VASARI LLC: Withdraws Plan Following Objections from American Dairy
WAGGONER CATTLE: Hires Tarbox Law, PC as Bankruptcy Counsel
WALKING COMPANY: Gets Court's Final OK on Bankr. Financing

WESTMORELAND COAL: Nasdaq Will Delist Company's Stock
WEWORK COMPANIES: S&P Assigns B Corp. Credit Rating, Outlook Stable
WILDHORSE RESOURCE: New $200MM Notes Won't Impact Moody's Ratings
WILLISTON, ND: Moody's Affirms Ba2 GOULT Debt Rating, Outlook Neg.
WJDDDS LLC: Seeks Authority to Use Cash Collateral

WP CITYMD: S&P Assigns 'B-' Ratings on $120MM First-Lien Term Loan
XPERTES LLC: Hires Flangas Dalacas Law Group as Special Counsel
XPERTES LLC: Hires Larson Zirzow & Kaplan as Reorganization Counsel
XPERTES LLC: Seeks Authorization to Use WAB Cash Collateral
[*] Beilinson Advisory Group Acquires Omni from Rust Consulting

[*] Buchanan Obtains AIRA's CIRA Certification, Gold Medal Award
[*] Chris Carey Advisors Get Turnaround Consultant of Year Award
[*] Greenberg Traurig Adds G. Milmoe to Bankruptcy Practice
[*] Number of Companies with Moody's B3- or Lower Rating Down
[^] Recent Small-Dollar & Individual Chapter 11 Filings


                            *********

264 LAGOON: Needs Time to Investigate Bank Claim, Mediation
-----------------------------------------------------------
264 Lagoon Dr Lido Beach NY LLC asks the U.S. Bankruptcy Court for
the Southern District of Florida for a 90 days extension of
exclusivity within which to negotiate with creditors, file plan and
disclosure statement, and solicit acceptances to July 27, 2018.

If not extended, the Debtor's exclusivity expires April 27, 2018.

The Debtor contends that the Bank's claim was filed on March 20,
2018. Wells Fargo was scheduled but SRMOF II 2011-1 Trust filed the
claim. Now, the Debtor is investigating the claim.

The claim deadline for government units is on April 30, 2018.

The Debtor and Lender have been preliminarily exploring a
consensual plan, but additional time is needed, and perhaps
mediation.

                 About 264 Lagoon Dr Lido Beach

Based in Miami Beach, Florida, 264 Lagoon Dr Lido Beach NY LLC
filed a Chapter 11 petition (Bankr. S.D. Fla. Case No. 17-23136) on
Oct. 30, 2017, estimating under $1 million both in assets and
liabilities.  Yonel Devico, MGR, signed the petition.  The Debtor
is represented by Joel M. Aresty, Esq., of Joel M. Aresty, PA, as
counsel.  An official committee of unsecured creditors has not yet
been appointed in the Chapter 11 case.


4 WEST HOLDINGS: CommitteeTaps CohnReznick LLP as Financial Advisor
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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 CohnReznick LLP as its financial advisors.

Professional services to be rendered by:

     a) review the reasonableness of the cash collateral/DIP
arrangements as to cost to the Debtors and the likelihood that the
Debtors will be able to comply with the terms of the Order;

     b) at the request of Committee’s counsel, analyze and review
key motions to identify strategic financial issues in the cases;

     c) gain an understanding of the Debtors’ corporate
structure, including non-Debtor entities;

     d) perform a preliminary assessment of the Debtors’
short-term budgets;

     e) establish reporting procedures that will allow for the
monitoring of the Debtors' post-petition operations and sales
efforts;

     f) develop and evaluate alternative sale strategies (if
appropriate);

     g) scrutinize proposed transactions, including the assumption
and/or rejection of executory contracts;

     h) identify, analyze and investigate transactions with
non-debtor entities and other
related parties;

     i) monitor Debtors' weekly operating results;

     j) monitor Debtors' budget to actual results on an ongoing
basis for reasonableness and cost control;

     k) communicate findings to the Committee;

     l) perform forensic accounting procedures, as directed by the
Committee and Counsel;

     m) determine if there are potential claims against the
Debtors' auditors or Board members;

     n) review the nature and origin of other significant claims
asserted against the Debtors;

     o) investigate and analyze all potential avoidance action
claims;

     p) prepare preliminary dividend analyses to determine the
potential return to unsecured creditors;

     q) monitor the sales process (including evaluating asset
purchase agreements submitted) and supplement the lists of
potential buyers;

     r) assist the Committee and its counsel in negotiating the key
terms of a plan of reorganization or plan of liquidation; and

     s) render such assistance as the Committee and its counsel may
deem necessary.


CohnReznick's normal hourly billing rates are:

     Partners/Senior Partner            $610 to $815
     Manager/Senior Manager/Director    $475 to $675
     Other Professional Staff           $300 to $450
     Paraprofessionals                      $225

Clifford A. Zucker, Esq., a partner at CohnReznick LLP, attests
that CohnReznick is a "disinterested person" as that term is
defined in Section 101(14) of the Bankruptcy Code, as modified by
Section 1107(b) of the Bankruptcy Code.

The advisor can be reached through:

     Clifford A. Zucker
     CohnReznick LLP
     1301 Avenue of the Americas
     New York, NY 10019
     Phone: 212-297-0400

                     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.


47 HOPS: Plan Outline Okayed, Plan Hearing on May 30
----------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Washington is
set to hold a hearing on May 30 to consider approval of the Chapter
11 plan for 47 Hops LLC.

The court had earlier approved the company's disclosure statement,
allowing it to start soliciting votes from creditors.  

The order, signed by Judge Frank Kurtz on April 4, set a May 16
deadline for creditors to file their objections, and a May 4
deadline to submit ballots of acceptance or rejection of the plan.

                       About 47 Hops LLC

Based in Yakima, Washington, 47 Hops LLC -- https://47hops.com/ --
sells aroma and alpha hops to breweries in 38 countries around the
world.

47 Hops LLC sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Wash. Case No. 17-02440) on Aug. 11, 2017.
Douglas MacKinnon, its president, signed the petition.  At the time
of the filing, the Debtor disclosed $4.3 million in assets and
$7.45 million in liabilities.

Judge Frank L. Kurtz presides over the case.

Catherine J Reny, Esq., and Nathan T. Riordan, Esq., at Wenokur
Riordan PLLC, serve as the Debtor's bankruptcy counsel.

The official committee of unsecured creditors tapped Cairncross &
Hempelmann, P.S., as counsel.

Marcia A. Frey, the examiner of 47 Hops LLC, hired Hillis Clark
Martin & Peterson P.S., as counsel.


9 HOUSTON: Amends Treatment of CC3 Secured Claim
------------------------------------------------
9 Houston LLC filed with the U.S. Bankruptcy Court for the Southern
District of Texas its latest plan to exit Chapter 11 protection.
The amended Plan incorporates the order approving the sale of 3.378
acres of property in Houston, and the treatment of the allowed
claim of CC3 Post Oak Park Holdings, LLC, a Secured Claim Holder of
the Debtor.

The Allowed Claim of CC3, including all accrued but unpaid
post-petition interest and any fees or costs (including reasonable
attorneys' fees and service fees) allowed by the Court under 506(b)
of the Bankruptcy Code will be added to the amount of the Allowed
Secured Claim of CC3. CC3 will have an allowed claim in the amount
of $17,471,838.62 as of the Petition Date. Post-petition interest
will accrue at the rate of thirteen and one-half (13.5%) per annum
from the Petition Date until the confirmation date and thereafter,
plan interest at the rate of thirteen and one- half percent (13.5%)
shall accrue on the entire balance until paid in full.

For the avoidance of doubt, post-petition interest shall accrue at
a per diem amount of $6,027.92 (which also accounts for a daily
servicing fee). However, If the sale to Martin Fein Interests, Ltd.
fails to close and CC3 forecloses on the property, interest shall
instead accrue at the default rate -- sixteen percent (16%) per
annum -- $7,077.29 per diem.

For the avoidance of doubt, if the sale to Martin Fein Interests,
Ltd. fails to close, but the Debtor is successful in paying CC3
prior to foreclosure occurring, the interest rate shall remain at
thirteen and one-half percent (13.5%). If Martin Fein Interests,
Ltd. does not close at the full purchase price in the Purchase
Agreement ($19,865,000.00), then the Debtor must seek court
approval to sell the Purchaser Property at a lower Price, and CC3
reserves its rights and shall have the opportunity to object to any
such request.

The Reorganized Debtor may, but is not required to, make monthly
interest only payments at a rate of 11% per annum.

The plan contemplates that the company will pay its creditors 100%
of the allowed amount of their claims.  Funds for such payments
will come from the sale of a portion of the company's real property
and funds from the refinancing on the remaining portion of the
property.

The allowed Class 2 claim of certain taxing authorities will be
paid at closing of the sale to the purchaser Means Martin Fein
Interests, Ltd.  

Meanwhile, the claims of general unsecured creditors will be paid
in full, with interest.  Funds for such payments will come from the
sale of a portion of 9 Houston's real property and funds from the
refinancing on the remaining portion of the property, according to
the latest plan.

Copies of the amended Chapter 11 plan of reorganization and
disclosure statement are available for free at:

     http://bankrupt.com/misc/txsb17-35614-71.pdf
     http://bankrupt.com/misc/txsb17-35614-72.pdf

                        About 9 Houston LLC

9 Houston LLC owns a fee-simple interest in 5.396 acres of land
located at 1317 Post Oak Park Drive, Houston, Texas, valued at
$29.39 million.  It is a single asset real estate (as defined in 11
U.S.C. Section 101(51B)).

9 Houston LLC sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Tex. Case No. 17-35614) on Sept. 30, 2017.  David
Schmidt, its manager, signed the petition.

At the time of the filing, the Debtor disclosed $29.39 million in
assets and $18.65 million in liabilities.  

Judge Jeff Bohm presides over the case.

Jarrod Martin, Esq., at Nathan Sommers Jacobs, in Houston, Texas,
serves as counsel to the Debtor.

The Debtor tapped Jones Lang LaSalle Brokerage, Inc., as the real
estate brokerage firm and the firm's Simmi Jaggi as the listing
agent.


A-OK ENTERPRISES: Court Approves Disclosure Statement
-----------------------------------------------------
The U.S. Bankruptcy Court for the District of Kansas approved the
disclosure statement, which explains the Chapter 11 plan for A-OK
Enterprises, LLC and its affiliates.

No objections to the disclosure statement were filed, court records
show.

                     About A-OK Enterprises

A-OK Enterprises, LLC, and four affiliates are in the business of
pawn shops, payday lending and rent-to-own facilities at four
Wichita locations.

A-OK Enterprises and four affiliates, including A-OK, Inc., sought
Chapter 11 protection (Bankr. D. Kan. Lead Case No. 1711096) on
June 9, 2017.  The petitions were signed by Bruce R. Harris, the
president and 98.64% owner of the Debtors.  The Hon. Dale L. Somers
is the case judge.  Hinkle Law Firm, L.L.C., is the counsel to the
Debtors, with the engagement led by Edward J. Nazar, Esq., at
Hinkle Law Firm, L.L.C.


A.J. BART: Seeks Authority for Interim Cash Collateral Use
----------------------------------------------------------
A.J. Bart, Inc., seeks authority from the U.S. Bankruptcy Court for
the Northern District of Texas for interim use of the cash
collateral of Capital One, N.A. to continue its ongoing
operations.

The Debtor intends to rearrange its affairs and needs to continue
to operate in order to pay its ongoing expenses, generate
additional income and to propose a plan in this case. However, the
Debtor has no outside sources of funding available to it. Thus, the
Debtor must rely on the use of cash collateral to continue its
operations.  
The proposed budget permits the payment of ongoing operating
expenses of the Debtor in order to allow the Debtor to maintain its
operations in Chapter 11.

To adequately protect the interests of Capital One, the Debtor
proposes to provide Capital One with post-petition liens, a
priority claim in the Chapter 11 bankruptcy case, and cash flow
payments.

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

             http://bankrupt.com/misc/txnb18-31229-4.pdf

                      About A.J. Bart Inc.

Founded in 1956, A.J. Bart Inc. is a full-service commercial
printing company headquartered in Addison, Texas with locations in
Dallas and New York.  It offers multi-page printing, collateral
pieces printing, digital and web-based printing, advertising and
promotional items printing.

A.J. Bart sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. N.D. Texas Case No. 18-31229) on April 3, 2018.  In the
petition signed by Richard Bart, president, the Debtor estimated
assets and liabilities of $1 million to $10 million.  Judge Stacey
G. Jernigan presides over the case.  Joyce W. Lindauer Attorney,
PLLC, is the Debtor's counsel.


ABDUL KARIM PIRANI: Lawyers Entitled to $69K Appellate Atty's Fees
------------------------------------------------------------------
The Defendants in the case captioned ABDUL KARIM PIRANI, Plaintiff,
v. MALIK BAHARIA, ABDUL HAMID GILANI, NADIRSHA LALANI, and HNM
PARTNERS, LLC, Defendants, Adv. Proc. No. 12-4114 (Bankr. E.D.
Tex.) filed a motion for an award of the fees and expenses they
incurred on appeal. The plaintiff opposed the request. Bankruptcy
Judge Brenda T. Rhoades, having reviewed the defendants' request,
the plaintiff's opposition, and the relevant legal authorities,
grants the motion.

The Bankruptcy Code and Rules do not provide the defendants with a
substantive right to their appellate attorney's fees and expenses.
Their request is based on the settlement agreement and Texas law.
In particular, paragraph 6.7 of the settlement agreement dated July
7, 2009, between the plaintiff and defendants, among others,
provides that the "prevailing party" in an action to enforce the
settlement agreement "shall be entitled to reasonable attorney's
fees and expenses from the other party. . . ."

As a general rule, the party seeking to recover attorney's fees
carries the burden of proof. Specifically, when a lawsuit involves
multiple claims or multiple parties, the applicant has a duty to
segregate non-recoverable fees from recoverable fees, and to
segregate the fees owed by different parties. As a result, the fees
incurred for the successful prosecution of a breach of contract
claim must be segregated from those claims in the case for which
attorney's fees may not be recovered.

Here, as to segregation by claims, the appellate attorney's fees
that Baharia, Gilani and Lalani are seeking relate only to their
successful counterclaim for breach of the settlement agreement,
which gives rise to a right to reasonable attorney's fees. The
requested attorney's fees do not include any time spent on their
counterclaim for breach of fiduciary duty, which does not. As this
Court has explained in its opinion on remand, the defendants'
attorney inserted the breach of fiduciary duty claim from materials
he had prepared in connection with pre-bankruptcy state court
litigation. He did not spend any time developing or specifically
pursuing the breach of fiduciary duty claim in this proceeding.
Thus, as a matter of fact, the Court finds and concludes that the
duty to segregate fees between the two counterclaims has been met
in this case inasmuch as there are no fees related to the breach of
fiduciary counterclaim.

As to segregation by clients, only three of the defendants (the
individual members of HNM) prevailed on their claim for breach of
the settlement agreement. Although Texas law generally requires
segregation of fees between claims and clients, a recognized
exception to the duty to segregate arises when the attorney's fees
rendered are in connection with claims "arising out of the same
transaction and are so interrelated that their `prosecution or
defense entails proof or denial of essentially the same facts.'" In
this case, the Court finds that the attorneys' fees generated in
connection with the defense of the individuals and the individuals'
counterclaim for breach of the settlement agreement are so
"intertwined to the point of being inseparable" from the fees
generated by the defense of HNM and HNM's counterclaim for breach
of the settlement agreement. The Court, therefore, finds and
concludes that segregation of the fees charged to each of the
defendants is not required or even possible.

Turning to the reasonableness of the requested fees, the plaintiff
objects that the total number of hours the defendants' counsel
spent on the appeal is unreasonable. Billing judgment refers to the
exclusion of hours that are excessive, redundant, or unproductive.
The remedy for a lack of billing judgment is a reduction in hours
"by a percentage intended to substitute for the exercise of billing
judgment." Id.

Here, the defendants' counsel exercised reasonable billing judgment
by not billing the defendants for all of his time. The plaintiff
has not objected to any particular time entries, but based on this
Court's own review, counsel's time records do not contain block
entries and are reasonably descriptive. The work the defendants'
counsel did was necessary, and his three individual clients were
the prevailing parties at trial and on appeal.

However, in light of the Fifth Circuit's reversal with respect to
HNM's claim for breach of paragraph 3.2 the settlement agreement,
as well as this Court's opinion on remand rejecting HNM's
alternative arguments for breach of the settlement agreement, the
Court finds that HNM has not established a contractual right to its
attorney's fees under the settlement agreement. Since only three of
the four defendants are prevailing parties, and only three of the
four defendants have established claims for breach of the
settlement agreement, the Court finds that the defendants'
requested fees should be reduced by 25% or $23,013. The Court,
therefore, finds and concludes that the individual defendants have
established that they incurred reasonable appellate attorney's fees
in the amount of $69,037 arising out of Pirani's breach of the
settlement agreement.

The Court concludes that Baharia, Gilani and Lalani are entitled to
an award of their reasonable attorney's fees on appeal in the
amount of $69,037. The Court further concludes that Baharia, Gilani
and Lalani are entitled to an award of their reasonable expenses in
the amount of $17,429.51. The Court will enter a separate order
consistent with this opinion.

A full-text copy of the Court's Memorandum Opinion dated March 30,
2018 is available at https://is.gd/IqgG3F from Leagle.com.

Abdul Karim Pirani, Debtor, represented by John J. Gitlin .

Abdul Karim Pirani, Plaintiff, represented by John J. Gitlin.

Malik Baharia, Abdul Gilani, Nadirshah Lalani & HNM Partners LLC,
Defendants, represented by Collin Porterfield.

Malik Baharia, Abdul Gilani, HNM Partners LLC & Nadirshah Lalani,
Counter-Claimants, represented by Collin Porterfield.

Abdul Karim Pirani, Counter-Defendant, represented by John J.
Gitlin.

Abdul Pirani filed for Chapter 11 bankruptcy protection (Bankr.
E.D. Tex. Case No. 12-41916) on July 17, 2012.


ADVANCED VASCULAR: Ch. 11 Trustee Appointment Necessary, Ct. Rules
------------------------------------------------------------------
Chief U.S. Bankruptcy Judge Jeffery A. Deller directs the
appointment of a Chapter 11 Trustee in the case of Debtor Advanced
Vascular Resources of Johnstown, LLC.

The Debtor filed the alleged voluntary Chapter 11 bankruptcy case
on Nov. 21, 2017. Samir Hadeed, MD and Johnstown Heart and Vascular
Center, Inc. moved to dismiss the bankruptcy due to, inter alia,
the fact that the voluntary case was commenced without the
requisite action or authority of the Debtor's equity holders.

According to the Movants, the Debtor's bankruptcy filing is ultra
vires and is nugatory. The alleged Debtor, however, disputes the
Movants' contention and the Court held a hearing on the Motion to
Dismiss on April 6, 2018.

In connection with the April 6, 2018 hearing, the parties filed a
Stipulation of Facts Regarding the Motion to Dismiss Chapter 1 1
Case filed by Hadeed and Johnstown Heart.

According to an Operating Agreement attached to the Stipulation of
Facts, Advanced Vascular Resources, LLC holds an alleged 45%
interest in the Debtor and Johnstown Heart and Vascular Center,
Inc. is allegedly the remaining 55% equity holder. This very same
understanding or interpretation of the Operating Agreement was put
forth by the alleged Debtor in the shareholder litigation, and was
recited by the District Court in various Memorandum Opinions it
issued therein.

The Operating Agreement also contains various provisions limiting
how the Debtor can be managed. The Operating Agreement specifically
provides that certain actions of the Debtor require prior consent
of holders of a "Majority Interest" in the Debtor.

At the hearing on the Motion to Dismiss, the alleged Debtor
appeared to concede that if the member interests are exactly what
is set forth in the Operating Agreement, the commencement of the
case is ultra vires.

The Court states that the legal positions of the parties are
troubling because they directly challenge the ability of the Debtor
to manage its affairs from a corporate governance perspective. The
continuation of this conflict is nothing but a conflagration of the
acrimonious shareholder litigation between the parties.

In light of all of the circumstances of this case, the record is
clear and convincing that a chapter 11 trustee should be appointed.
In rendering its decision to direct the appointment of a chapter 11
trustee, the Court is nonetheless mindful of the costs associated
with the appointment of a trustee. However, while this case remains
in chapter 11, the creditors and other parties-in-interest need
certainty that the estate can be managed by a person with actual
authority to manage the affairs of the Debtor.

In balancing the undisputed facts regarding the level of acrimony,
the uncertainty of corporate governance that clouds this case, and
the fact that the Motion to Dismiss is pending with adequate notice
of the governance issues to the parties, the Court finds it
appropriate and in the best interests of the estate to exercise its
supervisory authority and appoint a chapter 11 trustee.

For all of these reasons, the Court will enter two orders: one that
directs the Office of the United States Trustee immediately appoint
a chapter 11 trustee, and another that schedules a further hearing
on the Motion to Dismiss on a date and time that the chapter 11
trustee may appear and be heard on the merits of the matter.

A full-text copy of the Court's Memorandum Opinion dated April 6,
2018 is available at:

     http://bankrupt.com/misc/pawb17-70825-82.pdf

     About Advanced Vascular Resources of Johnstown

Advanced Vascular Resources of Johnstown, LLC, operates an
outpatient vascular-services center in Johnstown, Pennsylvania.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Pa. Case No. 17-70825) on Nov. 21, 2017.  In the
petition signed by Mubashar A. Choudry, president, the Debtor
estimated assets and liabilities of $1 million to $10 million.
Judge Jeffery A. Deller presides over the case.  Robert O Lampl Law
Office is the Debtor's legal counsel.


AKC ENTERPRISES: Schmidt Buying St. Charles Assets for $825K
------------------------------------------------------------
AKC Enterprises, Inc., asks the U.S. Bankruptcy Court for the
Eastern District of Missouri to authorize the Asset Purchase
Agreement with Schmidt Real Estate Group, LLC or its assigns in
connection with the sale of its real property located at 501 South
Main Street, St. Charles, Missouri, including all fixed equipment,
hoods, fire pits and walk-ins, for $825,000, subject to overbid.

A hearing on the Motion is set for May 7, 2018 at 11:00 a.m.  The
objection deadline is April 30, 2018.

The Debtor's bankruptcy case was only recently filed, however,
given the lack of foot traffic to downtown St. Charles due to the
unaccommodating weather, it is rapidly losing money with each
passing day.  It has made the business decision to shutter its
restaurant and focus its operations on its wine shop and wine
production.  The Purchase Agreement represents the highest and best
offer for the Acquired Assets and, given the forgoing
circumstances, the Debtor's decision to consummate this transaction
is justified.

The Purchase Agreement provides for a purchase price in the amount
of $825,000, with $5,000 earnest money deposit.  The Purchase
Agreement excludes a piano, furniture, stoves, kitchen equipment,
tables, point of sale equipment, artwork, wall hangings, decor,
small wares, and other related items throughout the real property.

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

    http://bankrupt.com/misc/AKC_Enterprises_43_Sales.pdf

The Debtor asks approval of these procedures governing the Sale
Hearing and the submission of any bid by parties interested in
purchasing the Acquired Assets:

     a. The Sale Hearing: At the Sale Hearing, the Debtor will ask
entry of an order, inter alia, authorizing and approving the sale
of the Acquired Assets (i) if no other Qualifying Bid is received
for the Acquired Assets, to the Buyer pursuant to the terms and
conditions set forth in the Agreement or (ii) if a Qualifying Bid
is received by the Debtor for the Acquired Assets, to the Buyer or
such other Person submitting a Qualifying Bid whom the Debtor
determines submitted the Highest or Best Bid, subject to a final
determination by the Court at the Sale Hearing.

     b. Due Diligence Materials: Within seven days following
submission of the Motion, the Debtor or its broker will make
available to potential bidders information concerning the value,
condition and operation of the Acquired Assets.

     c. Qualifying Bid: An amount equal to or greater than the
aggregate of the sum of the initial bid of $825,000 and includes a
good faith cash deposit of $10,000.

     d. Bid Deadline: Four business days before the Sale Hearing

     e. Auction: If one or more Qualifying Bids are submitted in
accordance with the Bidding Procedures Order, the Seller will
conduct the Auction as set forth in the Agreement.  On the business
day before the Sale Hearing at 10:00 a.m. (St. Louis time), the
Seller will conduct the Auction at the offices of Carmody
MacDonald, P.C. 120 South Central Ave., Suite 1800, Clayton,
Missouri, at which time and place the Buyer and all Persons who
submitted Qualifying Bids will have the right to submit further
Bids in writing.

     f. Bid Increments: $10,000

Certain lenders to the Debtor and parties hold valid, properly
perfected liens upon and security interest in the Acquired Assets.
In this case, the Debtor's main secured lender, New Frontier Bank
will allow for the sale proceeds to be escrowed and consents to the
sale of the Acquired Assets free and clear of Bank's liens and
interests.  The Acquired Assets may be sold free and clear of such
other liens and interests.

The Debtor asks that the Court approves payment of all of the
proceeds receive from the sale of the Acquire Assets into an
account to be escrowed pending a determination of the extent and
priority of all liens on the Acquired Assets.

                    About AKC Enterprises

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

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


ALBAUGH LLC: S&P Raises Corp. Credit Rating, Outlook Stable
-----------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on Albaugh
LLC to 'BB-' from 'B+'.

S&P said, "At the same time, we raised our issue-level rating on
the company's senior secured debt to 'BB' from 'BB-'. The recovery
rating on the senior secured debt is '2', indicating our
expectation of substantial (70% to 90% range; rounded estimate:
80%) recovery in the event of a payment default. The outlook is
stable.

"The rating action follows the company's strong 2017 results, and
our expectation that it will maintain credit measures appropriate
for the 'BB-' rating on a sustainable basis. In 2017, Albaugh
benefited from increased volumes and prices across most of the
regions in which it operates. The company continues to enhance its
product mix by acquiring new product registrations, although the
herbicide glyphosate continues to account for over 40% of sales. We
expect the company to benefit from continued strong growth in 2018,
leading to weighted-average funds from operations to debt of about
30%. We believe these credit measures are appropriate for the 'BB-'
rating, even after taking into account potential high volatility
due to Albaugh's position as a low cost commodity chemical company
in the volatile agricultural chemicals industry.

"We expect the company to continue to benefit from higher volumes
and a favorable shift in product mix, which should support higher
margins than the company generated historically. We expect demand
for the company's chemicals should benefit from the pipeline of
products expected to come off patent over the next few years. We
believe the company is positioned to pursue its growth strategy
while maintaining adequate liquidity and FFO to total debt of about
30% on a weighted-average basis over the next two years. Our
base-case scenario assumes that management will not pursue large
debt-funded acquisitions or dividend distributions and will
continue to adhere to financial policies that are consistent with
how it has operated the company historically.

"We could lower the rating within the next 12 months if the
company's profitability is harmed by factors such as pricing
swings, unfavorable weather patterns affecting volumes, negative
currency impacts, or increased environmental scrutiny on products
such as glyphosate and dicamba. If such conditions led to a decline
in EBITDA margins of 400 basis points (bps) from 2017 levels, we
would expect that FFO to total debt would fall below 20% on a
sustained basis. We could also lower the rating if, against our
expectations, the company began to demonstrate more aggressive
financial policies through large debt-funded acquisitions or
distributions to owners.

"We could raise the rating within the next 12 months if the company
significantly improves its EBITDA, such that FFO to debt approaches
45% on a weighted-average basis. Based on our upside scenario
forecast, this could occur if revenue grows in excess of 5% while
EBITDA margins expand by about 400 bps and remain at those levels.
This could occur due to favorable end-market conditions such as a
rebound in agriculture industry pricing, or volume gains stemming
from growth products. Additionally, we would need to gain more
clarity regarding the company's growth initiatives and future
financial policies, before considering a higher rating."


ALBERTSONS COMPANIES: Moody's Assigns B1 CFR, Outlook Negative
--------------------------------------------------------------
Moody's Investors Service assigned a B1 Corporate Family Rating and
B1-PD probability of default rating to Albertsons Companies, Inc.

Moody's also assigned a Ba1 rating to the company's new proposed $5
billion ABL revolving credit facility, Ba2 rating to its new
proposed $1.2 billion FILO term loan and Ba2 rating to its new
senior secured notes that are expected to refinance the new
proposed $1.2 billion senior secured bridge facility.

Additionally, Moody's assigned the company a SGL-1 speculative
grade liquidity rating. The outlook is negative.

The proceeds of the new credit facilities will be used to finance
Albertsons' acquisition of Rite Aid and to repay Rite Aid debt.
Under the terms of the agreement, in exchange for every 10 shares
of Rite Aid common stock, Rite Aid shareholders will have the right
to elect to receive either (i) one share of Albertsons Companies
common stock plus approximately $1.83 in cash or (ii) 1.079 shares
of Albertsons Companies stock. If Rite-Aid shareholders elect to
take stock and cash the estimated cash portion of the transaction
will be modest at about $200 million.

The Ba2 rating of Albertsons Companies, LLC's existing term loan,
the B3 rating of its unsecured notes and the B3 rating of the
Safeway Inc. legacy notes are affirmed. The transaction also
anticipates the rollover of $423 million in legacy Rite Aid
Corporation unsecured notes maturing 2027 and 2028 as part of the
new capital structure. These notes are affirmed at Caa1. If the
transaction closes as anticipated these notes will be upgraded to
B3. Albertsons Companies, LLC's B1 Corporate Family Rating, B1-PD
probability of default rating, SGL-1 speculative grade liquidity
rating are affirmed with a negative outlook and will be withdrawn
at closing.

"The acquisition does not change Albertsons overall credit profile
for the next 12 months as significant challenges within the food
and drug retail subsectors are expected to continue to pressure
margins and topline growth. The transaction comes with meaningful
integration and execution risks at a time when Albertsons'
standalone leverage is already very high, hence the negative
outlook", Moody's Vice President Mickey Chadha stated. "On the
positive side the transaction increases scale and creates
significant synergies and the company has very good liquidity,"
Chadha further stated.

Affirmations:

Issuer: Albertsons Companies, LLC

Probability of Default Rating, Affirmed B1-PD

Speculative Grade Liquidity Rating, Affirmed SGL-1

Corporate Family Rating, Affirmed B1

Senior Secured Bank Credit Facilities, Affirmed Ba2 (LGD2)

Senior Unsecured Regular Bond/Debentures, Affirmed B3 (LGD5)

Issuer: Rite Aid Corporation

Senior Unsecured Regular Bond/Debentures, Affirmed Caa1 (LGD6)

Issuer: Safeway Inc.

Senior Unsecured Regular Bond/Debentures, Affirmed B3 (LGD5)

Assignments:

Issuer: Albertsons Companies, Inc.

Probability of Default Rating, Assigned B1-PD

Speculative Grade Liquidity Rating, Assigned SGL-1

Corporate Family Rating, Assigned B1

Senior Secured ABL Revolver, Assigned Ba1 (LGD2)

Senior Secured ABL Filo Term Loan, Assigned Ba2 (LGD2)

Gtd Senior Secured Regular Bond/Debenture, Assigned Ba2 (LGD2)

Outlook Actions:

Issuer: Albertsons Companies, Inc.

Outlook, Assigned Negative

Issuer: Albertsons Companies, LLC

Outlook, Remains Negative

RATINGS RATIONALE

The B1 Corporate Family Rating of Albertsons Companies, Inc.
reflects the company's very good liquidity characterized by about
$11 billion in owned real estate assets, its sizable scale, good
store base, its well established regional brands and its
significant store ownership. The acquisition of Rite Aid will
create cross selling opportunities, increased private label
penetration and revenue and cost synergies that can boost
profitability in the longer term. However, significant challenges
in the food and drug retail sectors including continued pricing
pressure, lower reimbursement rates and weak front end sales for
drug stores will make it challenging to improve profitability for
the combined company. Competitive risks, coupled with a high debt
burden remain major risks for the company and will impact the
company's ability to improve credit metrics in the near-term
especially in light of the highly price competitive business
environment. The combination of two companies that are facing
different types of industry pressure can lead to accelerated
downward pressure on a combined basis. The transaction comes with
meaningful integration and execution risks at a time when leverage
is already very high at Albertsons. Moody's estimates proforma
combined debt/EBITDA to be about 6.5x and expects debt/EBITDA to
modestly improve to about 6.0x in the next 12 months.

The ratings are supported by the company's track record of
operational improvements especially with regard to underperforming
assets and synergy realization. Moody's expects the deflationary
environment to wane in 2018 creating momentum in same store sales
growth and synergies and cost efficiencies to boost profitability.
Moody's near term expectations include reversal of recent operating
trends and debt reduction using free cash flow and proceeds from
any asset sales.

The company's negative rating outlook reflects the high integration
and execution risks associated with the Rite Aid acquisition and
uncertainty in the company's ability improve operating performance
and credit metrics of the combined company in light of the highly
competitive business environment.

Ratings could be upgraded if debt/EBITDA approaches 5.0 times,
EBITA/interest is sustained above 1.75 times, financial policies
remain benign and liquidity remains very good.

Ratings could be downgraded if recent operating trends are not
reversed in the near term particularly same store sales growth and
operating margins, debt/EBITDA is sustained above 6.25 times or
EBITA/interest is sustained below 1.5 times. Ratings could also be
downgraded if financial policies become aggressive or if liquidity
deteriorates.

With about $60 billion in annual sales Albertsons Companies is one
of the largest food and drug retailers in the United States. As of
December 2, 2017, the Company operated 2,323 retail food and drug
stores with 1,776 pharmacies, 394 associated fuel centers, 24
dedicated distribution centers and 19 manufacturing facilities. The
Company's stores predominantly operate under the banners
Albertsons, Safeway, Vons, Pavilions, Randalls, Tom Thumb, Carrs,
Sav-On, Jewel-Osco, Acme, Shaw's, Star Market, United Supermarkets,
Market Street, Amigos, Haggen and United Express. Rite Aid
Corporation operates 2,569 drug stores in 19 states. It also
operates a full-service pharmacy benefit management company
(Envision Rx). Revenues of Rite Aid are about $22 billion.


ALEXANDRIA INVESTMENT: Case Summary & 20 Top Unsecured Creditors
----------------------------------------------------------------
Debtor: Alexandria Investment Group, LLC
        2301 N. MacArthur Drive
        Alexandria, LA 71303

Business Description: Alexandria Investment Group, LLC owns a
                      hotel and convention center located at 2225
                      and 2301 N. MacArthur Drive, Alexandria,
                      Louisiana valued by the Company at $2
                      million.  The Company also owns
                      approximately 12 acres of land in
                      Alexandria, Louisiana having a valuation
                      of $300,000.
  
Chapter 11 Petition Date: April 24, 2018

Case No.: 18-80416

Court: United States Bankruptcy Court
       Western District of Louisiana (Alexandria)

Judge: Hon. John W. Kolwe

Debtor's Counsel: Bradley L. Drell, Esq.
                  GOLD, WEEMS, BRUSER, SUES & RUNDELL
                  POB 6118
                  Alexandria, LA 71307-6118
                  Tel: (318) 445-6471
                  Email: bdrell@goldweems.com

Total Assets: $2.57 million

Total Liabilities: $5.57 million

The petition was signed by Dr. Harry Hawthorne, member.

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/lawb18-80416.pdf


AMBOY GROUP: Wants to Borrow $500K, Use Existing Cash
-----------------------------------------------------
Amboy Group LLC and its debtor affiliates ask the U.S. Bankruptcy
Court for the District of New Jersey for authority (a) to obtain
senior secured postpetition financing from Primary Capital Partners
and to use the cash collateral of its prepetition lender, Newtek
Small Business Finance, LLC.

On Nov. 2, 2017, Amboy Group obtained an Interim Order authorizing
the Debtors to (a) obtain senior secured postpetition financing
from Primary Capital in the amount of up to $500,000, and (b)
utilize the cash collateral.  The Interim Order also granted Newtek
an interest only monthly adequate protection payment in the amount
of $14,583.

Now, Amboy Group are in need of additional post-petition financing
to finance additional purchase orders, increase revenues and
provide a path to reorganize. To address these operation
inefficiencies and to attempt to reorganize through these chapter
11 cases, Amboy Group has determined that an additional
post-petition credit facility is needed to support its potential
working capital needs. To that end, Primary Capital has agreed to
provide Amboy Group with additional post-petition DIP Credit
Facility in the principal amount of $500,000, as memorialized in
the Dip Financing Document. The Debtors now require additional
funding. The additional $250,000 DIP Financing is to be disbursed
to Amboy Group either in a lump sum or through a series of loans
upon request by Amboy Group based on purchase orders.

Any amount of the DIP Financing disbursed to Amboy Group will
accrue annual interest at the rate of 12%, and Amboy Group will, on
the first day of each month, repay Primary Capital an interest
payment based on the then-outstanding principal balance of the DIP
Financing, computed from the date of each disbursement. The entire
balance of the DIP Financing together with the interest will be due
and payable no later than October 31, 2018.

As condition to providing the DIP Financing, Primary Capital
requires that it continue to be provided with a superpriority
security interest in all of Amboy Group's accessions, accounts,
inventory, equipment, fixtures, books and records, chattel paper,
documents, general intangibles, instruments, investment property,
money, payment intangibles, promissory notes, securities, software
and supporting obligations as defined in the New Jersey Uniform
Commercial Code.

Primary Capital has indicated that it will not continue to extend
the DIP Financing without being provided a superpriority lien in
the DIP Financing Collateral up to the amount of the DIP Financing.
Given Newtek's existing first lien interests in the DIP Financing
Collateral, subject to Primary Capital's priming lien as previously
granted by the Court, it is necessary to obtain relief from the
Court to further prime Newtek's interest in the DIP Collateral such
that Primary Capital will be provided a first position
superpriority lien.

Primary Capital has also indicated that it will not extend the DIP
Financing without being provided a senior lien in the DIP Financing
Collateral up to the amount of the DIP Financing of $750,000.
Thus, the Order provided for Primary Capital to obtain a priming
lien up to $500,000 ahead of Newtek. After Primary Capital obtained
a lien in exchange for the $500,000, Newtek now enjoys a secured
lien on the receivables in the DIP Financing Collateral.

It is now necessary to obtain relief from the Court to further
prime Newtek's interest in the DIP Financing Collateral to provide
a first position senior secured lien to the DIP Lender of a total
of $750,000. The priming lien only affects the DIP Financing
Collateral and not the real estate. Moreover, the DIP Financing
will not affect any of the Debtors' other secured creditors,
including Valley National Bank ("VNB").

By virtue of a Final Judgment, VNB is owed approximately $7,154,281
on the VNB Term Loan, which is secured by a first mortgage on the
property commonly known as 1 Amboy Avenue, Woodbridge, New Jersey.
To further secure the VNB Term Loan, CLU Amboy assigned rents to
VNB.

On December 12, 2018, CLU Amboy and VNB entered into a Consent
Order resolving VNB's Motion to Dismiss.  Pursuant to the Consent
Order, the Debtors will make monthly adequate protection payments
in the amount of $45,000, and the Debtors have until May 15, 2018
to repay its obligations to VNB, otherwise the Debtors may extend
this time period by having a broker retained to market and sell the
Property.

Newtek is owed approximately $1,965,556, and the Debtors believe
that Newtek is substantially adequately protected.  More
specifically, even after VNB's $7,100,000 first mortgage on the
Property, there is approximately $6 million equity cushion on the
Property.  The Debtors assert that Newtek enjoys a second mortgage
and is secured up to $2.5 million.  Moreover, Newtek is further
protected by its first and second mortgages on several Usak
Properties, its third mortgage on the Lambert Property, its various
guarantees, and any security it would have in the DIP Collateral
after Primary Capital's superpriority lien.

Thus, the Debtors believe that Newtek would still be full
compensated even in a worst case scenario in which the Debtors'
restructuring efforts fail and the Debtors are forced to liquidate
their assets. Further, the Debtors propose to continue a monthly
adequate protection payment to Newtek of $14,583. The Debtors
conclude that Newtek would not be harmed by having its interest in
the DIP Collateral primed by Primary Capital because it is fully
secured through its other collateral.

As additional adequate protection, the Interim Order also provides
adequate protection to Newtek in the form of: (a) replacement liens
on and security interests in all of the Debtors' property and
assets, including proceeds thereof, other than  the post-petition
account receivables, and (b) allowed superpriority claims pursuant
to section 507(b) of the Bankruptcy Code, senior to all other
administrative claims.

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

                http://bankrupt.com/misc/njb17-31653-170.pdf

                          About Amboy Group

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

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

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

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

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

The Debtors tapped Anthony Sodono, III, Esq., and Sari Blair
Placona, Esq., of Trenk, DiPasquale, Della Fera & Sodono, P.C., as
bankruptcy counsel.  The Debtors hired Reitler Kailas & Rosenblatt
LLC as special counsel, and Thomas A. Ferro, P.C., as their
accountant. The Debtors also tapped Sout Risius Ross Advisors, LLC,
and its affiliate Stout Risius Ross, LLC, as financial advisor and
investment banker.


AMERICAN TIRE: Moody's Puts Ratings Under Review for Downgrade
--------------------------------------------------------------
Moody's Investors Service placed its ratings for American Tire
Distributors, Inc. ("ATDI") under review for downgrade, including
the company's B3 Corporate Family Rating (CFR) and B3-PD
Probability of Default Rating, as well as the B3 and Caa2 ratings
for the company's senior secured term loan and senior subordinated
notes, respectively. The reviews follow the announcement that The
Goodyear Tire & Rubber Company (Ba2 stable) and a U.S. subsidiary
of Bridgestone Corporation (A2 stable) are forming one of the
largest tire distribution joint ventures in the United States.

"ATDI's ability to quickly respond to the evolving competitive
landscape, including potential renegotiation of terms with
Goodyear-Bridgestone to mitigate if not fully restore likely lost
sales, remains highly uncertain, in our estimation," said Inna
Bodeck, Moody's lead analyst for the company. "The credit profile
of ATDI is already relatively weak, as evidenced by the company's
underlying B3 corporate family rating and owing to its high
leverage and only modestly positive cash flow profile -- before the
potential loss of one of its biggest suppliers," added Bodeck.

RATINGS RATIONALE

The review for downgrade reflects Moody's view that, subsequent to
the Goodyear-Bridgestone joint venture formation, ATDI's
fundamental creditworthiness is likely to erode, potentially
materially but in any event to a level that is likely no longer
consistent with the company's current ratings. Moody's review will
focus on the business and financial implications of this adverse
development for ATDI, including the company's top line,
profitability, cash flow and liquidity measures. While there will
most certainly be a need for the company to adjust its heavily
fixed operating cost base in the face of potentially protracted
revenue declines, and to attempt to restore lost revenue by
creating new alliances with other branded and private label tire
manufacturers, ATDI's ability to successfully do so -- both at
sufficient levels and in potentially fairly short order -- is much
less certain, according to the rating agency. Moody's noted that
ATDI relies heavily on its various revolving credit facilities,
with one-year average usage of approximately $670 million (and peak
usage of $778 million during the first quarter of 2017).

Moody's placed the following ratings for American Tire
Distributors, Inc. on review for downgrade:

B3 Corporate Family Rating

B3-PD Probability of Default Rating

B3 (LGD3) $720 million ($697.7 million outstanding) senior
secured term loan due 2021

Caa2 (LGD5) $1,050 million senior subordinated notes due 2022*

* Includes original issuance by ATD Finance Corp., which was later
merged with and into American Tire Distributors, Inc.

Outlook Actions:

Outlook, Changed To Rating Under Review From Stable

The principal methodology used in these ratings was Distribution &
Supply Chain Services Industry published in December 2015.

American Tire Distributors, Inc., ("ATDI") headquartered in
Huntersville, North Carolina, is a wholesale distributor of tires
(97% of net sales), custom wheels, and related tools. It operates
more than 140 distribution centers in the US and Canada, with $5.3
billion of revenues for the twelve months ended December 31, 2017.
The company is controlled primarily by TPG Capital, L.P. and Ares
Management, L.P., with remaining shares held by management.


ANTHONY BROOKS: AgPerspective Leaves Creditors' Committee
---------------------------------------------------------
Nancy J. Gargula, the U.S. Trustee for the Central District of
Illinois, on April 24 amended the original appointment of the
official committee of unsecured creditors in the Chapter 11 case of
Anthony and Amy Brooks, removing AgPerspective, Inc., as it no
longer contends that it is a creditor.

As reported by the Troubled Company Reporter on April 2, 2018, the
U.S. Trustee on March 28 appointed three creditors to serve on the
Committee.

The committee members now include:

     (1) Riden Farms Supply, Inc.
         c/o Larry Riden
         17905 N. 2300 Rd.
         Good Hope, IL 61438
         Phone:  309-333-4121/309-772-3121
         Email: lcriden1@yahoo.com

     (2) Herr Petroleum Corp.
         c/o Tim McVey
         1693 State Hwy. 164
         Galesburg, IL 61401
         Phone: 309-342-1251
         Email: hpcof@centurytel.net

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 Anthony and Amy Brooks

Anthony D. Brooks and Amy J. Brooks sought protection under Chapter
11 of the Bankruptcy Code (Bankr. C.D. Ill. Case No. 18-80311) on
March 9, 2018.  Gordon Gouveia, Esq., at Shaw Fishman Glantz &
Towbin LLC serves as the Debtor's bankruptcy counsel.


AT HOME GROUP: S&P Raises Corp. Credit Rating to B+, Outlook Stable
-------------------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on Plano,
Texas–based home décor retailer At Home Group Inc. to 'B+' from
'B'. The outlook is stable.

S&P said, "In addition, we raised our issue-level rating on the
first-lien term loan due 2022 to 'BB-' from 'B'. We revised the
recovery rating to '2' from '3', indicating our expectation for
substantial (70%-90%; rounded estimate: 75%) recovery of principal
in the event of a payment default.

"We do not rate the company's $350 million asset-backed lending
(ABL) revolving credit facility due 2022.

"The upgrade reflects favorable performance trends that we expect
the company will maintain in the coming year. It also reflects the
sizable reduction in ownership by its majority private equity
sponsors, AEA and Starr, to around 50%. In our view, this decrease
in their ownership reduces the risks of future leveraging events
given limitations on dividends.

"The stable outlook on At Home reflects our expectation that the
company will continue to execute on its growth strategy against the
supportive backdrop of ongoing slow general economic growth, with
modest margin expansion. This should drive leverage to less than 5x
by the end of fiscal 2020.

"We could raise the rating if the company becomes a more
substantial presence in its addressable market, gains a track
record of executing in varying economic conditions, and maintains
leverage of about 4x or less while predictably generating
meaningfully positive free cash flow. Additional reduction in
ownership by the private equity sponsor would add support for an
upgrade given our view that it would further reduce the risks of
the company pursuing debt-financed shareholder returns.

"We could lower the rating if credit measures do not improve such
that we expect debt to EBITDA to remain above 5x. This could occur
if At Home cannot manage growth on a leverage-neutral basis,
whether from competitive pressures or traffic and ticket declines.
One such scenario would occur if comparable sales turn negative and
gross and EBITDA margins decline by more than 150 basis points. We
would also consider a downgrade in the event of a sponsor-led
debt-financed transaction."


AVANTI COMMUNICATIONS: US Court Recognizes UK Foreign Proceeding
----------------------------------------------------------------
Patrick Willcocks, the foreign representative of Debtor Avanti
Communications Group PLC, filed a Verified Petition for Recognition
of Foreign Main Proceeding and Certain Related Relief seeking (i)
recognition of the UK Proceeding as a "foreign main proceeding"
under chapter 15 of the Bankruptcy Code, (ii) granting relief
afforded to foreign main proceedings under section 1520 of the
Bankruptcy Code, (iii) recognizing, granting comity to, and giving
full force and effect in the US, to the UK Proceeding, the Scheme,
the Convening Order and the Sanction Order, and (iv) enjoining
parties from taking any action inconsistent with the Scheme in the
US, including giving effect to the releases set out in the Scheme,
including certain releases given in favor of certain of the
Debtor’s direct and indirect subsidiaries  that guaranteed the
2023 Notes.

Judge Martin Glenn of the U.S. Bankruptcy Court for the Southern
District of New York grants the request for recognition and
enforcement of the Scheme and Sanction Order.

Recognition and enforcement of schemes of arrangement sanctioned by
UK courts have become commonplace in chapter 15 cases in the US.
Schemes of arrangement are used to restructure balance sheets of
foreign companies that often include US dollar-denominated debt.
The Avanti Scheme only adjusts the debt of the 2023 Noteholders,
who overwhelmingly approved the Scheme by a vote of over 98% of
that class of creditors.

The US Court finds that the Debtor does not have a place of
business or domicile in the US, but the Debtor's property within
the territorial jurisdiction of the United States includes funds
held by Milbank as a retainer, and the 2023 Indenture governed by
New York law. Both of these satisfy the "property in the United
States" requirement for eligibility under section 109(a).

The UK Proceeding fits the definition of a "foreign proceeding" in
section 101(23) of the Bankruptcy Code as a collective proceeding
for the adjustment of debt supervised by a judicial authority. The
UK Proceeding is pending in a foreign country under a law that
allows companies to effectuate binding compromises or arrangements,
including the restructuring of liabilities owed to their members or
creditors (or any class of them) (i.e., Part 26 of the Companies
Act) and is therefore an "adjustment of debt."

Moreover, a significant proportion of the Debtor's existing assets
are located in the UK. Given the presumption of section 1516(c) of
the Bankruptcy Code and the supporting factual information
presented in the Petition, the UK constitutes the Debtor's "center
of main interests" and the UK Proceeding constitutes a "foreign
main proceeding" under the Bankruptcy Code.

The petitioner is also qualified to be the foreign representative
being duly appointed by the Debtor's board of directors as foreign
representative of the UK Proceeding, and authorized by the
Convening Order to act as "foreign representative."

The Court also concludes that schemes of arrangements sanctioned
under UK law that provide third-party non-debtor guarantor releases
should be recognized and enforced under chapter 15 of the
Bankruptcy Code. Avanti's Scheme Creditors had a full and fair
opportunity to vote on, and be heard in connection with, the
Scheme.

The failure of a US bankruptcy court to enforce the Guarantor
Releases could result in prejudicial treatment of creditors to the
detriment of the Debtor's reorganization efforts and prevent the
fair and efficient administration of the Restructuring. Principles
of comity permit a US bankruptcy court to recognize and enforce the
Scheme.

Recognizing the UK Proceeding (including the Scheme and Sanction
Order) and enforcing the Releases of claims against the Debtor and
its non-debtor subsidiaries will assist the orderly administration
of the scheme of arrangement by the UK Court and help the
implementation of the Scheme for the Debtor.

A full-text copy of the Court's Memorandum Opinion dated April 9,
2018 is available at:

     http://bankrupt.com/misc/nysb18-10458-16.pdf

Attorneys for Avanti Communications Group plc and the Foreign
Representative Patrick Willcocks:

     Peter Newman, Esq. 
     MILBANK, TWEED, HADLEY AND MCCLOY LLP
     1 Chase Manhattan Plaza
     New York, New York 10005
     pnewman@milbank.com

Based in London, England, Avanti Communications Group plc --
www.avantiplc.com -- is a satellite operator, providing Ka-band
satellite data communications services across the UK, Europe, the
Middle East and Africa.  The Company provides Ka-band satellite
capacity to Internet Service Providers (ISPs), Mobile Network
Operators, Governments and Satellite Operators.

Patrick Willcocks, the Debtor's Foreign Representative, filed the
voluntary Chapter 15 petition (Bankr. S.D.N.Y. Case No. 18-10458)
on Feb. 21, 2018.

Avanti filed a proceeding before the High Court of Justice of
England and Wales under Part 26 of Companies Act of 2006.

The Chapter 15  Petitioner's  Counsel is Peter Newman, Esq., and
Craig Price, Esq., at Milbank, Tweed, Hadley & McCloy LLP, in New
York.


AVENUE SHOPPES: May Use Arena Cash Collateral Until June 18
-----------------------------------------------------------
The Hon. Karen Jennemann of the U.S. Bankruptcy Court for the
Middle District of Florida has signed a fourth interim order
authorizing International Shoppes, LLC, to use cash collateral
through June 18, 2018.

The Debtor is authorized to use cash collateral to pay: (a) amounts
expressly authorized by the Court, including payments to the U.S.
Trustee for quarterly fees; (b) the current expenses not to exceed
the amounts set forth in the budget, plus an amount not to exceed
5% for each line item; and (c) such additional amounts as may be
expressly approved in writing by Arena Limited SPV, LLC.

The approved Budget provides total expenses in the aggregate amount
of $7,792 for the month of April, $13,192 for the month of May and
$7,792 for the month of June 2018.

Arena and each other creditor with a security interest in cash
collateral will have a perfected postpetition lien against cash
collateral to the same extent and with the same validity and
priority as the prepetition lien.  The replacement lien is in
addition to any post-petition liens that are provided under
Bankruptcy Code.

The Debtor will maintain insurance coverage for its property in
accordance with the obligations under the loan and security
documents with Arena.

The Debtor will make available its books and records for
examination by Robert Morrison. A copy of the written report
prepared by Morrison relating to the Blackmine Property Mangement,
LLC bank account that was used for deposit of Debtor's revenue and
payment of Debtor's expenses prior to the filing of this case, will
be made available to the U.S. Trustee and Arena the next business
day following receipt by Debtor or Blackmine.  The Debtor will also
make Morrison available to Arena and the U.S. Trustee for
deposition on deposition notice served on Debtor.  The Debtor is
authorized to use cash collateral to pay Morrison the charges of
Morrison for appearing at any examination of Morrison requested by
Arena or the U.S. Trustee.

Additional Reporting. Debtor will provide reports to Arena. Each
report will consist of: (a) Current rent roll; (b) General ledger;
(c) Income statement; (d) Comparison of actual to budgeted expense;
(e) Revenue collected and source during the reporting period; (f)
Check register; (g) Amount of current accounts receivable and age
of same, categorized in 30 day increments or over 90 days; and (h)
DIP Bank account statement.

A continued preliminary hearing on the Motion and any objection
will be held on June 18, 2018 at 10:00 a.m.

            http://bankrupt.com/misc/flmb17-07663-94.pdf

                      About Avenue Shoppes

Avenue Shoppes, LLC, is a privately held company in Windermere,
Florida, engaged in the business of real estate leasing.  The
company's principal assets are located at 8204 Crystal Clear Lane
Orlando, Florida.

Avenue Shoppes previously sought bankruptcy protection (Bankr. M.D.
Fla. Case No. 11-02836) on March 1, 2011.  The company is an
affiliate of International Shoppes, LLC, which also filed for
Chapter 11 bankruptcy protection (Bankr. M.D. Fla. Case No.
17-07549) on Dec. 4, 2017.

Avenue Shoppes again filed a Chapter 11 petition (Bankr. M.D. Fla.
Case No. 17-07663) on Dec. 8, 2017.  In the petition signed by CRO
Abdul Mathin, the Debtor estimated $1 million to $10 million in
assets and $10 million to $50 million in liabilities.  

The Debtor engaged David R McFarlin, Esq., at Fisher Rushmer, P.A.,
as bankruptcy counsel.  It hired Scott V. Goldstein, Esq., as its
special counsel; and Morrison Valuation & Forensic Services, LLC,
as its forensic accountant.

An official committee of unsecured creditors has not been appointed
in the Chapter 11 case.


BAHA MAR: District Court Dismisses T. Birbal Negligence Suit
------------------------------------------------------------
District Judge Sterling Johnson, Jr., entered an order granting
Defendant Baha Mar Ltd.'s motion to dismiss the case captioned
TREAGAN BIRBAL, Plaintiff, v. BAHA MAR LTD., Defendant, No.
16-CV-2207 (SJ) (RLM) (E.D.N.Y.) for lack of jurisdiction.

On or about May 29, 2015, Plaintiff slipped and fell on an exterior
stairway while he was a guest at the Melia Hotel in Nassau,
Bahamas. In May and June 2015, Defendant, the owner of the Melia
Hotel, filed bankruptcy petitions in the Bahamas and District of
Delaware. The Bahamian court issued a litigation stay that
prohibited the commencement of legal proceedings against Defendant
without prior approval of the Bahamian court. On Sept. 15, 2015,
the court in the Delaware action dismissed the chapter 11 petition
as to the Bahamian companies in order to allow the Bahamian
petition to proceed unhindered. On May 3, 2016, Plaintiff filed the
action seeking compensation and damages for injuries suffered as a
result of Defendant's alleged negligence. Plaintiff did not seek
leave of the Bahamian court prior to the filing of this action. On
Sept. 30, 2016, the Bahamian court issued a final order of
liquidation and Defendant was dissolved.

At issue is whether the Court is required to give comity to a
litigation stay issued by a Bahamian court, and whether Plaintiff's
action is barred.

Here, the considerations of comity support enforcing the litigation
stay in place in the Bahamian proceeding. Plaintiff has offered no
evidence that the Bahamian proceeding was procedurally unfair or in
contravention to the public policy of the United States. And, like
the Delaware court, the Court finds that there is no evidence that
the Bahamian laws that govern insolvency proceedings are
procedurally unfair or contravene United States public policy.

A full-text copy of the Court's Memorandum and Order dated April 2,
2018 is available at https://is.gd/zcqAyA from Leagle.com.

Tregan Birbal, Plaintiff, represented by Joann Squillace --
jsquillace.drummondcrawford@verizon.net -- Drummond & Crawford,
PLLC & Stephen L. Drummond, Drummond and Squillace, PLLC.

Baha Mar Ltd. & Melia Hotel, Defendants, represented by Marc D.
Sloane -- msloane@defensecounsel.com. -- Mintzer Sarowitz Zeris
Ledva & Meyers.

                        About Baha Mar

Orlando, Florida-based Northshore Mainland Services Inc., Baha Mar
Enterprises Ltd., and their affiliates sought protection under
Chapter 11 of the Bankruptcy Code on June 29, 2015 (Bankr. D.Del.,
Case No. 15-11402).  Baha Mar owns, and is in the final stages of
developing, a 3.3 million square foot resort complex located in
Cable Beach, Nassau, The Bahamas.

The bankruptcy cases are assigned to Judge Kevin J. Carey.  The
Debtors are represented by Paul S. Aronzon, Esq., and Mark
Shinderman, Esq., at Milbank, Tweed, Hadley & McCloy LLP, in Los
Angeles, California; and Gerard Uzzi, Esq., Thomas J. Matz,
Esq.,and Steven Z. Szanzer, Esq., at Milbank, Tweed, Hadley &
McCloy LLP, in New York.  The Debtors' Delaware counsel are Laura
Davis Jones, Esq., James E. O'Neill, Esq., Colin R. Robinson, Esq.,
and Peter J. Keane, Esq., at Pachulski Stang Ziehl & Jones LLP, in
Wilmington, Delaware.  The Debtors' Bahamian counsel is Glinton
Sweeting O'Brien.  The Debtors' special litigation counsel is Kobre
& Kim LLP.  The Debtors' construction counsel is Glaser Weil Fink
Howard Avchen & Shapiro LLP.

The Debtors' investment banker and financial advisor is Moelis
Company LLC.  The Debtors' claims and noticing agent is Prime Clerk
LLC.

Judge Kevin J. Carey of the U.S. Bankruptcy Court for the District
of Delaware on February 2016 dismissed the Chapter 11 case of
Northshore Mainland Services Inc.


BED BATH: Egan-Jones Lowers Senior Unsecured Ratings to BB+
-----------------------------------------------------------
Egan-Jones Ratings Company, on April 18, 2018, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by Bed Bath & Beyond Inc. to BB+ from BBB-.

Headquartered in Union, New Jersey, Bed Bath & Beyond Inc. is an
American chain of domestic merchandise retail stores in the United
States, Puerto Rico, Canada and Mexico.



BERLIN PACKAGING: Moody's Assigns B3 First Lien Loans Rating
------------------------------------------------------------
Moody's Investors Service assigned a B3 rating to Berlin Packaging
LLC's new senior secured first lien term loan and first lien
revolving credit facility. Moody's also affirmed the company's B3
corporate family rating and B3-PD probability of default rating.
The outlook remains stable. The proceeds will be used to pay a
dividend and refinance the existing senior secured first lien (the
company is also issuing a second lien term loan which will not be
rated). The ratings on the company's existing credit facilities
remain unchanged and are to be withdrawn upon completion of this
transaction.

Assignments:

Issuer: Berlin Packaging LLC

Senior Secured 1st Lien Bank Credit Facilities, Assigned B3
(LGD3)

Outlook Actions:

Issuer: Berlin Packaging LLC

Outlook, Remains Stable

Affirmations:

Issuer: Berlin Packaging LLC

Probability of Default Rating, Affirmed B3-PD

Corporate Family Rating, Affirmed B3

RATINGS RATIONALE

The stable outlook and affirmation of the B3 corporate family
rating and B3-PD probability of default rating, despite pro forma
leverage of over 7.0 times, primarily reflects expectations of
continued, modest positive free cash flow and good liquidity absent
the dividend. Additionally, some growth in EBITDA is projected from
the recent acquisition and cost cutting and new business
initiatives. Berlin is expected to continue to generate modest
positive free cash flow despite the increase in interest expense
and continued dividend payments to investors to cover tax
liabilities. The company is also expected to have full availability
under the proposed $75 million revolver and $30 million in cash on
the balance sheet at the close of the transaction.

The instrument ratings reflect the weak asset coverage and an
expectation that it will remain weak over the next 12 to 24 months.
Moody's loss given default methodology incorporates asset coverage
as one measure to help determine the likely loss to an instrument
upon a default and derive the rating for a particular instrument.
Berlin has not met projected EBITDA and debt reduction targets over
the last 24 months. Moreover, the company is primarily a
distributor with few tangible assets relative to debt. The proposed
debt financed dividend increases debt and further weakens asset
coverage. Additionally, the proposed covenants are weak which may
lengthen the time to default and further reduce recovery rates.

Weaknesses in Berlin's credit profile include its high leverage,
substantial portion of business not under contract with cost pass
through provisions and the fragmented and competitive market.
Additionally, Berlin's product line is largely commoditized. While
some business is under contract, contracts are cancelable at the
customer's discretion and do not include a formula-based
pass-through for changes in raw material costs (but allow for
pass-through of price increases from suppliers with sufficient
notice). Berlin's rating is also constrained by its acquisition
strategy and financial aggressiveness.

Strengths in Berlin's credit profile include its good competitive
position and exposure to more stable end markets, such as food and
beverage and pharmaceuticals. The company has greater scale (sales)
than most competitors and has a network of facilities throughout
the USA. As a distributor and service provider, Berlin does not
require high capital expenditures or working capital investments
and has the ability to generate meaningful free cash flow in the
absence of high leverage or dividend payments.

Berlin Packaging's good liquidity is characterized by expected good
free cash flow generation, full availability under its revolving
facility and pro forma cash of $30 million. Cash on the balance
sheet fluctuates as the company accumulates cash, which it
eventually uses for acquisitions. Berlin's $75 million revolver
will expire in 2024. The company is also projected to have
additional local lines of credit at certain operating subsidiaries.
While the revolver is expected to remain undrawn, the company has
used revolver borrowings in the past to finance acquisitions. The
only financial covenant is a springing first lien net leverage
ratio on the revolver if borrowings exceed 35% of the total
revolver amount. The financial covenant is expected to be set with
a 30% cushion. The facilities include an excess cash flow sweep.
Term loan amortization is approximately 1% annually. The next debt
maturity is the revolver in 2024. All assets are encumbered by
secured debt in the capital structure so there are very limited
alternative sources of liquidity.

The stable rating outlook reflects an expectation that Berlin's
credit metrics will improve over the rating horizon but remain
within the rating category.

The rating could be upgraded if Berlin sustainably improves its
credit metrics within the context of a stable operating and
competitive environment and the maintenance of good liquidity.
Specifically, the rating could be upgraded if leverage declines
below 5.5 times, funds from operations to debt increases to over
8.0% and EBITDA to interest expense increases to over 2.75 times.

The rating could be downgraded if Berlin fails to improve credit
metrics or if leverage increases due to a significant debt-financed
acquisition or dividend. The rating could also be downgraded if
there is any deterioration in the operating and competitive
environment or liquidity. Specifically, the rating could be
downgraded if debt/EBITDA remains above 6.5 times, funds from
operations to debt decreases below 6.0% or EBITDA to interest
expense declines below 2.0 times.

Based in Chicago, Illinois, Berlin Packaging LLC is a distributor
of rigid packaging for food and beverage, household and personal
care and healthcare markets. Berlin also provides various services
to the industry including design, consulting, warehousing, and
financing services. For the twelve months ended December 31, 2017,
sales totaled approximately $1.2 billion ($1.3 billion pro forma
for the recent acquisition). Berlin has been a portfolio company of
Oak Hill Capital Partners since 2014 and they do not publicly
disclose information.


BIBHU LLC: DOJ Watchdog Seeks Appointment of Chapter 11 Trustee
---------------------------------------------------------------
William K. Harrington, the U.S. Trustee for Region 2, asks the U.S.
Bankruptcy Court for the Southern District of New York to direct
the appointment of a chapter 11 trustee for Bibhu LLC or, in the
alternative, dismissing this case or converting this case to a case
under chapter 7 of the Bankruptcy Code.

By a letter dated January 16, 2018, the U.S. Trustee requested,
inter alia, a list of all professionals fees paid by the Debtor
since the Petition Date. In response, the Debtor provided a chart
of certain fees paid to unretained professionals by the Debtor
since the Petition Date.

By a letter dated January 25, 2018, the U.S. Trustee requested
further information regarding, inter alia, the payments to
unretained professionals. According to the Debtor's responses to
the U.S. Trustee's requests for information, since the Petition
Date, the Debtor has paid $34,902 in fees for professional services
without seeking Court approval for the employment or payment of
these professionals.  

The U.S. Trustee asserts that in the course of this case, the
Debtor has paid nearly $35,000 of estate funds to professionals
without seeking Court approval to employ or pay these
professionals. The U.S. Trustee believes that from the amount of
the $34,902 paid to unretained professionals, the Debtor paid
$14,823 to Robert Beard and $3,000 to Fly Art Design, LLC for
professional services.

Robert Beard and Fly Art Design are both identified in the Debtor's
Amended Disclosure Statement as insiders of the Debtor. Fly Art
Design is a holder of approximately 54% of the issued shares of the
Debtor. Robert Beard is a member of the Debtor's board of managers
and a principal of Fly Art Design.

The U.S. Trustee asserts that these payments, for which the Debtor
neither sought Court approval nor fully disclosed in its monthly
operating reports, constitute gross mismanagement of the Debtor's
affairs, fraud, and/or dishonesty, and, therefore, cause for the
appointment of a trustee under Section 1104(a). These also
constitute gross mismanagement of the Debtor's bankruptcy estate
and, therefore, cause to dismiss or convert the case.

The U.S. Trustee claims that additional grounds exist to appoint a
trustee or to dismiss or convert this case. Specifically,

          (1) The Debtor's monthly operating reports are incomplete
or materially misleading -- In each of the reports filed by the
Debtor, the section labeled "Payments to Insiders and
Professionals" makes no reference to the almost $35,000 paid to
unretained professionals. Notably, the Debtor even failed to make
this necessary disclosure in the January Monthly Operating Report
that was filed after the January Status Conference.

          (2) The Debtor has not filed a duly attested corporate
resolution authorizing, or other appropriate authorization for, the
filing of the chapter 11 petition as required by the Court's local
rules -- to date, the Debtor has not filed on the docket a
corporate resolution, or any other appropriate authorization,
authorizing the bankruptcy filing. Additionally, the documents
provided in response to inquiries from the U.S. Trustee do not
demonstrate that the Debtor obtained authorization to file the
Petition under the terms of its own limited liability company
operating agreement.

          (3) The Debtor has failed to file a facially confirmable
plan more than a year after this small business case was commenced
despite the Court’s direction to do so. -- At the January Status
Conference, the Court expressed concern about the progress of the
case and the Debtor’s ability to file a confirmable plan. The
Court ordered the Debtor to file an amended plan and disclosure
statement and scheduled a hearing for the approval of the
disclosure statement for March 28, 2018.

                        About Bibhu LLC

Bibhu, LLC filed a Chapter 11 bankruptcy petition (Bankr. S.D.N.Y.
Case No. 17-10042) on January 10, 2017. Alla Kachan, Esq., at the
Law Offices of Alla Kachan P.C. serves as bankruptcy counsel.   The
Debtor's assets and liabilities are both below $1 million. In the
petition signed by its authorized representative, Bihbu Mohapatra,
the Debtor disclosed $50,000 to $100,000 in estimated assets and
$500,000 to $1 million in estimated liabilities.


BLINK CHARGING: Issues 1.7M Warrants to 9 Entities/Individuals
--------------------------------------------------------------
In connection with the Feb. 16, 2018 closing of Blink Charging
Co.'s underwritten registered offering, and pursuant to obligations
previously incurred by the Company, on April 9, 2018 the Company
issued a total of 1,703,429 five-year warrants to purchase shares
of its common stock, par value $0.001 per share each with an
exercise price of $4.25 per share to nine individuals or entities.


                       Securities Issuance

As previously disclosed by the Company, pursuant to agreements
between the Company and the individuals or entities listed below
(with the exception of Mr. Donald Engel and Mr. Andrew Shapiro, who
were only to receive warrants), at the closing of the Public
Offering, the Company was to issue these seven individuals or
entities, as repayment of debt (with the debt amounts being divided
by the public offering price of $4.25 multiplied by 80%), units of
unregistered shares of Common Stock and warrants with each unit
consisting of one share of Common Stock and two warrants each to
purchase one share of Common Stock each with an exercise price of
$4.25 per share.  Prior to the Securities Issuance, the seven
individuals or entities were issued the shares of Common Stock owed
to them pursuant to the agreements.

147,058 warrants to purchase shares of Common Stock were issued to
JMJ Financial as repayment of a $250,000 advance pursuant to a
Letter Agreement between the Company and JMJ, dated Feb. 1, 2018.
Because the Company had previously issued JMJ 73,529 restricted
shares of Common Stock, the Company has now satisfied its payment
obligations pursuant to the Letter Agreement between the Company
and JMJ dated Feb. 1, 2018.

239,401 warrants to purchase shares of Common Stock were issued to
Schafer & Weiner, PLLC as repayment of a $406,981 debt pursuant to
a Letter Agreement between the Company and the counterparty, dated
Feb. 3, 2018.  Because the Company has previously issued 119,700
restricted shares of Common Stock to Schafer, the Company has now
satisfied its payment obligations pursuant to a Letter Agreement
between the Company and the counterparty, dated Feb. 3, 2018.

286,855 warrants to purchase shares of Common Stock were issued to
Sunrise Securities Corp. as repayment of a $487,653 debt pursuant
to a Letter Agreement between the Company and Sunrise, dated
Feb. 3, 2018.  Because the Company had previously issued 143,427
restricted shares of Common Stock to Sunrise, the Company has now
satisfied its payment obligations pursuant to a Letter Agreement
between the Company and Sunrise, dated Feb. 3, 2018.

18,879 warrants to purchase shares of Common Stock were issued to
Mr. Andy Kinard, the Company's former pesident and a former member
of the Company's Board of Directors, in settlement and
consideration of services rendered to the Board during the period
of April 1, 2016 through March 31, 2017.  Because the Company had
previously issued 9,440 shares of Common Stock to Mr. Kinard, the
Company has now satisfied its payment obligations in settlement and
consideration of services rendered to the Board during the period
of April 1, 2016 through March 31, 2017.

    Securities Issuances to Certain Officers and Directors

68,150 warrants to purchase shares of Common Stock were issued to
Mr. Donald Engel, a member of the Company's Board of Directors
pursuant to an agreement with the Company.  Because the Company
issued these 68,150 warrants to purchase shares of Common Stock to
Mr. Engel, the Company has now satisfied its payment obligations to
Mr. Engel pursuant to the agreement with the Company.

107,143 warrants to purchase shares of Common Stock were issued to
Shapiro Ventures LLC, a limited liability company controlled by Mr.
Andrew Shapiro, a member of the Company's Board of Directors,
pursuant to an agreement with the Company.  Because the Company
issued these 107,143 warrants to purchase shares of Common Stock to
Shapiro Ventures LLC, the Company has now satisfied its payment
obligations to Mr. Shapiro pursuant to the agreement with the
Company.

34,974 warrants to purchase shares of Common Stock were issued to
Mr. Ira Feintuch, the Company's chief operating officer, as payment
of (a) $43,555 owed to Mr. Feintuch which represents 25% of the
accrued commissions on hardware sales and revenue from charging
stations for the period of November 2015 through March 2017 owed to
Mr. Feintuch pursuant to the compensation agreement between the
Company and Mr. Feintuch, dated June 16, 2017 and; (b) $15,902 owed
to Mr. Feintuch which represents 25% of the accrued commissions on
hardware sales and revenue from charging stations for the period of
April 2017 through Feb. 13, 2018 owed to Mr. Feintuch pursuant to
an oral agreement between the Company and Mr. Feintuch.  The
Feintuch Oral Agreement was reached pursuant to Section 3(B) of the
Compensation Agreement. Because the Company previously issued
17,487 restricted shares of Common Stock to Mr. Feintuch, the
Company has now satisfied its payment obligations pursuant to the
Compensation Agreement and the Feintuch Oral Agreement with the
exception of the issuance of 16,600 options pursuant to the
Compensation Agreement which has not yet taken place.

20,537 warrants to purchase shares of Common Stock were issued to
Mr. Michael J. Calise, the Company's chief executive officer and a
member of the Board, in settlement and consideration of services
rendered to the Board during the period of April 1, 2016 through
March 31, 2017.  Because the Company had previously issued 10,269
shares of Common Stock to Mr. Calise, the Company has now satisfied
its payment obligations in settlement and consideration of services
rendered to the Board during the period of April 1, 2016 through
March 31, 2017.

780,432 warrants to purchase shares of Common Stock were issued to
Mr. Michael D. Farkas, the Company's executive chairman (a) in
settlement and consideration of services rendered to the Board
during the period of April 1, 2016 through March 31, 2017; (b) as
payment of $712,500 owed to Mr. Farkas for the period of December
1, 2015 through May 31, 2017 pursuant to the Third Amendment to
Executive Employment Agreement between the Company and Mr. Farkas,
dated June 15, 2017 and pursuant to a Conversion Agreement between
the Company and Mr. Farkas, dated Aug. 23, 2017; (c) as payment of
$375,000 owed to Mr. Farkas for accrued commissions on hardware
sales and revenue from charging stations for the period of November
2015 through March 2017 pursuant to the Third Amendment ; (d) as
payment of $145,334 owed to Mr. Farkas for accrued commissions on
hardware sales and revenue from charging stations for the period of
April 2017 through Feb. 13, 2018 pursuant to an oral agreement
between the Company and Mr. Farkas.  The Farkas Oral Agreement was
reached pursuant to Section 7(B) of the Third Amendment. Because
the Company previously issued 390,216 restricted shares of Common
Stock to Mr. Farkas, the Company has now satisfied its payment
obligations pursuant to the agreements listed above with the
exception of the issuance of 15,240 options pursuant to the Third
Amendment which has not yet taken place.

These securities were not registered under the Securities Act of
1933, as amended, but qualified for exemption under Section 4(a)(2)
of the Securities Act. The securities were exempt from registration
under Section 4(a)(2) of the Securities Act because the issuance of
such securities by the Company did not involve a "public offering,"
as defined in Section 4(a)(2) of the Securities Act, due to the
insubstantial number of persons involved in the transaction, size
of the offering, manner of the offering and number of securities
offered.  All of the securities were issued without registration
under the Securities Act of 1933 in reliance upon the exemption
provided in Section 4(a)(2).

                         Share Cancellation

On Dec. 6, 2017, the Company and Mr. Farkas, signed a letter
agreement, pursuant to which, Mr. Farkas, on behalf of Farkas Group
Inc., agreed that upon the closing of the Public Offering, FGI
would cancel 2,930,596 of its shares of Common Stock (of the
2,990,404 received in connection with a cashless exercise of
warrants).  On April 13, 2018, Mr. Farkas cancelled 2,930,596
shares of Common Stock on behalf of FGI.

On Feb. 3, 2018, the Company and Schafer entered into a letter
agreement whereby the parties agreed that, concurrent with the
closing of the Public Offering, Schafer would return to the Company
11,503 shares of Common Stock (post-reverse stock split effected on
August 29, 2017) of the Company.  On April 13, 2018, Schafer
cancelled 11,503 shares of Common Stock.

Following the Share Cancellation, the Company now has 19,265,471
shares of Common Stock issued and outstanding.

                     About Blink Charging

Based in Miami Beach, Florida, Blink Charging Co. (OTC: CCGID),
formerly known as Car Charging Group, Inc. --
http://www.CarCharging.com/,http://www.BlinkNetwork.com/and
http://www.BlinkHQ.com/-- in an owner, operator, and provider of
electric vehicle charging equipment and networked EV charging
services.  The Company offers both residential and commercial EV
charging equipment, enabling EV drivers to easily recharge at
various location types.  Headquartered in Florida with offices in
Arizona and California, Blink Charging's business is designed to
accelerate EV adoption.  Blink Charging offers EV charging
equipment and connectivity to the Blink Network, a cloud-based
software that operates, manages, and tracks the Blink EV charging
stations and all the associated data.  Blink Charging also has
strategic property partners across multiple business sectors
including multifamily residential and commercial properties,
airports, colleges, municipalities, parking garages, shopping
malls, retail parking, schools, and workplaces.

The Company's name change to Blink Charging from Car Charging
Group, Inc., integrates the Company's largest operating entity,
Blink Network, and represents the thousands of Blink EV charging
stations that the Company owns and/or operates, and the Blink
network, the software that manages, monitors, and tracks the Blink
EV stations and all its charging data.

Blink Charging reported a net loss attributable to common
shareholders of $79.63 million for the year ended Dec. 31, 2017,
compared to a net loss attributable to common shareholders of $9.16
million for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, the Company had $2.68 million in total assets,
$38.78 million in total liabilities, $825,000 in series B
convertible preferred stock, and a total stockholders' deficiency
of $36.91 million.


BLUE CHIP VENTURES: Capital One Objects to Prelim OK of Disclosures
-------------------------------------------------------------------
Capital One, N.A., objects to Blue Chip Ventures, LLC, et al.'s
motion for an order preliminary approving the disclosure statement
explaining its joint plan.

Capital One is a secured creditor holding a mortgage against real
property owned by Red Chip, located at 207 Cabrini Boulevard, New
York, New York. Capital One disputes the Debtors' characterization
in the Disclosure Statement of the Red Chip Lot and of Capital
One's claim.  Capital One asserts that the Red Chip Lot is "too
small to allow any building erected on it."

Capital One also disputes the Debtors' characterization of the
pending litigation between Capital One and Red Chip's principals,
Matthew Mazzella, and Melvin Caro in the Supreme Court of New York,
New York County.

Capital One and Red Chip are represented by:

     Joseph Lubertazzi, Jr., Esq.
     825 Eighth Avenue, 31st Floor
     New York, NY 10019
     Tel: 212-609-6800
     Fax: 212-609-6921

                   About Blue Chip Ventures

Blue Chip Ventures LLC listed its business as a single asset real
estate (as defined in 11 U.S.C. Section 101(51B)), whose principal
place of business is located at 578 Driggs Avenue, Brooklyn, New
York.

Blue Chip Ventures sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 17-12686) on Sept. 25,
2017.  In the petition signed by Melvin Caro, managing member, the
Debtor estimated assets of $1 million to $10 million and
liabilities of less than $1 million.  Judge Sean H. Lane presides
over the case.  Isaac Nutovic, Esq., at Nutovic & Associates, is
the Debtor's bankruptcy counsel.


BON-TON STORES: 2nd Lien Creditors Oppose Work Fee for DW Partners
------------------------------------------------------------------
BankruptcyData.com reported that Bon-Ton Stores' second lien
noteholders filed with the U.S. Bankruptcy Court an objection to
the Debtors' motion for authority to pay a work fee to DW Partners,
Namdar Realty Group (including its partner Mason Asset Management)
and Washington Prime Group in connection with the proposed purchase
of substantially all of the Debtors' assets. The noteholders
assert, "Only one of those 'bids' involves a potential 'going
concern,' and that 'bid' is not actually a bid that remotely
complies with the requirements imposed by the Bidding Procedures
Order. Rather, it is a non-binding 'Letter of Intent' from various
parties-in-interest in these cases - two landlords and an affiliate
of a vendor, along with a former shareholder (collectively,
referred to in the Motion as the 'Investor Group')  -- all of which
were given the same opportunity as other bidders to participate by
the rules that were proposed more than two months ago by the
Debtors and approved by this Court. Unlike the bids received from
other parties (including the Joint Bid submitted by GA Retail,
Tiger Capital Group, and WSFS on behalf of the Second Lien
Noteholders), the Letter of Intent is subject to a long list of
contingencies. In short, there is no basis, in law or in fact, for
the Debtors to request this Court to approve payment of $500,000 in
fees and expenses for the Investor Group to conduct belated due
diligence starting one week after the Bidding Deadline. The fact
that the Investor Group is, at this late stage, not even willing to
proceed forward with due diligence absent payment of the 'Work Fee'
speaks volumes about its lack of serious intent. Indeed, the only
effect of authorizing the payment to the Investor Group, as well as
the Stalking Horse Protections that are embedded in the Letter of
Intent, will be to tilt, even further, an unbalanced scale in favor
of a 'going concern' proposal, regardless of the value to the
estate presented by that proposal, and to degrade the integrity of
the bidding process in a manner that impacts not only these
bankruptcy cases but future ones."

                    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 250 stores, which includes nine
furniture galleries, 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., and nine affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 18-10248) on Feb. 4, 2018.
In the petitions signed by Executive Vice President and CFO Michael
Culhane, Bon-Ton Stores 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 are Jeffrey N. Pomerantz,
Esq., Robert J. Feinstein, Esq., and Bradford J. Sandler, Esq., at
Pachulski Stang Ziehl & Jones LLP.

An investor group comprised of DW Partners, LP, Namdar Realty Group
and Washington Prime Group, Inc., primarily as secured mortgage
lender; and AM Retail Group, Inc., who submitted a going concern
bid for the Debtors' assets, are represented by John Lyons, Esq.,
at DLA Piper LLP (US).

Co-Counsel to the Ad Hoc Second Lien Noteholder Group are Norman L.
Pernick, Esq., J. Kate Stickles, Esq., and Katherine M. Devanney,
Esq., at Cole Schotz, P.C.; and Sidney P. Levinson, Esq., Genna L.
Ghaul, Esq., Charles S. Wittmann-Todd, Esq., Bruce Bennett, Esq.,
and Joshua M. Mester, Esq., at Jones Day.

Co-Counsel to the DIP Tranche A-1 Documentation Agent, Crystal
Financial LLC, are Mark D. Collins, Esq., and Joseph Charles
Barsalona II, Esq., at Richards, Layton & Finger, P.A.; and Matthew
P. Ward, Esq., at Womble Bond Dickinson (US) LLP; and Jonathan D.
Marshall, Esq., and John Ventola, Esq., at Choate Hall & Stewart
LLP.

Co-Counsel to the Administrative Agent, Bank of America, N.A., are
Julia Frost-Davies, Esq., Robert A.J. Barry, Esq., and Amelia C.
Joyner, Esq., at Morgan, Lewis & Bockius LLP.

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, are Emily Kathryn Devan,
Esq., and Luke A. Sizemore, Esq., at Reed Smith LLP.


BREDA: Hires Spinglass Management Group as Financial Advisor
------------------------------------------------------------
Tempo Dulu, LLC and Breda, a Limited Liability Company, seek
authority from the U.S. Bankruptcy Court for the District of Maine
to employ Spinglass Management Group, LLC as financial advisor to
the Debtors.

Professional services that Spinglass will continue to render are:

     (a) financial and operational analysis of the Debtors' current
and potential profitability;

     (b) review and/or development of short-term and long-term cash
forecasts necessary to manage cash requirements;

     (c) preparation of weekly and operational tracking reports;

     (d) assistance in the management and enhancement of
profitability and liquidity issues;
  
     (e) assistance in the preparation of financial models and
presentations for use in decision making and for communication with
outside parties;

     (f) development of the Debtors' schedules and statement of
financial affairs;

     (g) creation of the required monthly operating reports and any
other financial assistance required in connection with meeting the
requirements of the bankruptcy cases; and

     (h) attendance at meetings with the members, operating
personnel, senior management, and various outside parties.

Gary Wardwell, chief financial officer of Spinglass Management
Group, LLC, attests that his firm does not hold or represent any
interest adverse to the Debtors' estates and is a "disinterested
person" as that phrase is defined in Sec. 101(14) of the Bankruptcy
Code, as modified by Sec. 1107(b).

Spinglass' hourly rates are:

     Mark F. Stickney    $300
     Ronald Stephan      $150
     Valentyna Koval     $105
     Dajana              $50

The advisor can be reached through:

     Gary Wardwell
     Spinglass Management Group, LLC
     16 Casco St, Third Floor
     Portland, ME 04101
     Phone: 207-774-7234
            617-286-8857

                         About Breda

Breda and Tempo Dulu own the Camden Harbour Inn and the Danforth
Inn located in Camden and Portland, Maine, respectively.

Tempo Dulu, LLC and Breda, a Limited Liability Company,
simultaneously filed voluntary petitions for relief under Chapter
11 of the Bankruptcy Code (Bankr. D. Me. Case No. 18-10140 & Bankr.
D. Me. Case No. 18-20157, respectively) on March 28, 2018.  In the
petitions signed by Raymond Brunyanszki, member, the Debtors
estimated $1 million to $10 million in both assets and
liabilities.

The case is assigned to Judge Michael A. Fagone.

Sam D. Anderson, Esq. at BERNSTEIN, SHUR, SAWYER & NELSON, P.A., is
the Debtor's counsel.  Gary Wardwell at Spinglass Management Group,
LLC, is the Debtors's financial advisor.


BREITBURN ENERGY: 3rd Amended Chapter 11 Plan Effective April 16
----------------------------------------------------------------
The effective date of the third amended joint Chapter 11 plan of
reorganization filed by Breitburn Energy Partners LLP and its
debtor-affiliates occurred on April 6, 2018, and, as a result, the
Debtors' plan has been substantially consummated.

On March 26, 2018, the U.S. Bankruptcy Court for the Southern
District of New York confirmed the Debtors' Amended Chapter 11
plan.

As reported by the Troubled Company Reporter on Dec. 1, 2017, the
Debtors' plan provides for a comprehensive restructuring and
addresses 11 classes of claims against and interests in the
Debtors.  Importantly, the Plan is the result of the Debtors
interfacing and engaging in arms' length negotiations and reaching
a consensus with their key economic stakeholders holding more than
$2 billion of their funded debt.  More specifically, the
prosecution, confirmation, and consummation of the Plan is
supported by:

    i) the Debtors' revolving credit facility lenders holding
approximately $750 million in revolving credit facility claims;

   ii) the Debtors' second lien group holding claims in excess of
$790 million; and

  iii) holders of more than 68% of the Debtors' unsecured notes, or
approximately $785 million in principal amount.

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

     http://bankrupt.com/misc/nysb16-11390-1890.pdf

                    About Breitburn Energy

Breitburn Energy Partners LP is engaged in the acquisition,
exploitation and development of oil and natural gas properties,
Midstream Assets, and a combination of ethane, propane, butane and
natural gasoline that when removed from natural gas become liquid
under various levels of higher pressure and lower temperature, in
the United States.  Operations are conducted through Breitburn
Parent's wholly-owned subsidiary, Breitburn Operating LP, and
BOLP's general partner, Breitburn Operating GP LLC.

Breitburn Energy Partners LP and 21 of its affiliates filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (Bankr. S.D.N.Y. Lead Case No. 16-11390) on May 15, 2016.  In
the petitions signed by James G. Jackson, executive vice president
and CFO, Breitburn disclosed assets of $4.71 billion and
liabilities of $3.41 billion.

The Debtors tapped Ray C Schrock, Esq., and Stephen Karotkin, Esq.,
at Weil Gotshal & Manges LLP, as bankruptcy counsel.  The Debtors
hired Steven J. Reisman, Esq., and Cindi M. Giglio, Esq., at
Curtis, Mallet-Prevost, Colt & Mosle LLP as their conflicts
counsel.  The Debtors tapped Alvarez & Marsal North America, LLC,
as financial advisor; Lazard Freres & Co. LLC as investment banker;
and Prime Clerk LLC as claims and noticing agent.

An Official Committee of Unsecured Creditors been formed in the
case.  The Creditors Committee retained Milbank, Tweed, Hadley &
McCloy LLP as counsel.  The committee members are: (1) Transpecto
Transport Co.; (2) Wilmington Trust Company; and (3) Ronald Jay
Lichtman.  The U.S. Trustee originally appointed Ares Special
Situations Fund IV, L.P. C/O Ares Management LLC; BPC UKI LP c/o
Beach Point Capital Management; and Wexford Spectrum Investors,
LLC, as members of the Creditors' Committee.  The U.S. Trustee then
also appointed Transpecto Transport Co. and Wilmington Trust
Company as Committee members.

A Statutory Committee of Equity Security Holders was also formed in
the case.  The Equity Committee is currently composed of seven
individual holders.  The Equity Committee retained Proskauer Rose
LLP as counsel.


BRIDAN 770: Exclusive Plan Filing Period Extended to June 25
------------------------------------------------------------
Judge Robert A. Mark of the U.S. Bankruptcy Court for the Southern
District of Florida has extended the exclusive period for Bridan
770, LLC, to file and solicit acceptances to a plan to June 25,
2018 and August 24, 2018, respectively.

The Court noted that Lender Bayview Loan Servicing has agreed and
the U.S. Trustee has no objection to extension.

As reported by the Troubled Company Reporter on March 28, 2018 the
Debtor asked the Court for an additional 90-day extension of
exclusivity period within which to negotiate and perhaps mediate
with creditors and amend plan and disclosure statement, and an
additional 90 days after that to solicit acceptances.

The Debtor said that it has been in negotiations with Bayview since
before its appearance in this case on Oct. 30, 2017. The Debtor has
requested Lender's agreement. The Debtor claimed that alternative
offers have been on the table since that time, so the Debtor has
really been waiting for the Lender rather than the other way
around. The Debtor believed that mediation may be a useful option
in his case if Lender has not responded to settlement negotiations.


                       About Bridan 770

Bridan 770, LLC, filed a Chapter 11 bankruptcy petition (Bankr.
S.D. Fla. Case No. 17-20940) on Aug. 29, 2017, estimating $100,000
to $500,000 in both assets and liabilities. The petition was signed
by its authorized representative, Laurent Benzaquen of AMBR JJLB
Property Management LLC.  Bridan 770, LLC, and debtor-affiliate JXB
84 LLC, tapped Joel M. Aresty, Esq., P.A., as counsel.  An official
committee of unsecured creditors has not been appointed in the
Chapter 11 case.


C & M AIR: Seeks Authority to Use Cash Collateral on Interim Basis
------------------------------------------------------------------
C & M Air Cooled Engine, Inc., asks the U.S. Bankruptcy Court for
the Western District of Texas to authorize the use, sale, or lease
of cash collateral on an interim basis and, upon setting and
conducting a final hearing.

The Debtor requires the continued authority to use cash collateral
beyond the interim period in order to continue its business and
maintain the Property until it is sold and to confirm a plan of
reorganization as quickly as possible. Accordingly, the Debtor also
requests that the Court schedule a hearing for final approval on
the use of cash collateral in the event an objection is filed to
the terms of the interim order.

The Debtor requests permission to pay its usual and customary
operating expenses of the same type and approximate amounts set
forth on its proposed budget, which will be supplemented. The
Debtor asserts that it must obtain approval for the use of the cash
collateral until a plan of reorganization is confirmed in Debtor's
case.

The Debtor has multiple lienholders who may claim an interest in
cash collateral. Based on the liens filed, it appears that Wells
Fargo Commercial Distribution Finance, LLC, Texas First State Bank
and TCF Inventory Finance, Inc. have blanket liens upon the
Debtor's assets while other lenders have liens upon specific pieces
of equipment.

Other creditors with liens include Ally Financial, Central
National, Ford Motor Co., National Bank, and Nissan Motor
Acceptance Corp. which financed vehicles and are secured by liens
on certificates of title, and ad valorem tax entities.

The Debtor has total secured debts in the amount of $5,927,000 and
unsecured debts in the amount of $2,523,000. The Debtor estimates
the value of its assets at approximately $8.0 million based on its
balance sheet dated November 30, 2017.

The Debtor proposes to provide adequate protection to the parties
with an interest in cash collateral in the following manner:

     (a) The Debtor will provide all creditors with an interest in
cash collateral with a replacement lien upon assets obtained
post-petition to the same extent, priority and validity as their
pre-petition liens.

     (b) At the final hearing, the Debtor will provide for adequate
protection payments during the pendency of the case in an amount
sufficient to protect all parties with an interest in cash
collateral from diminishment in the value of their collateral.

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

               http://bankrupt.com/misc/txwb18-60249-3.pdf

                     About C & M Air Cooled

C & M Air Cooled Engine, Inc., is a family-owned and operated
company that owns a lawn and garden equipment and supplies stores
based in Waco, Texas, with locations in Albuquerque, New Mexico;
Commerce City, Colorado; and San Antonio, Texas. Founded in 1978, C
& M offers outdoor power equipment, parts and service.

C & M Air Cooled Engine sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Texas Case No. 18-60249) on April 3,
2018.

In the petition signed by Linda Darlyne Mathis, vice-president, the
Debtor estimated assets of less than $50,000 and liabilities of $1
million to $10 million.  

Judge Ronald B. King presides over the case.


CANTRELL DRUG: Ct. Imposes Temporary Stay on Issuance of FDA Alerts
-------------------------------------------------------------------
On March 1, 2018, Debtor Cantrell Drug Company commenced the
adversary proceeding captioned CANTRELL DRUG COMPANY, Plaintiff,
UNITED STATES OF AMERICA FOOD AND DRUG ADMINISTRATION 10903 New
Hampshire Avenue Silver Springs, MD 20993 SCOTT GOTTLIEB, M.D., In
His Official Capacity as Commissioner of Food and Drugs, Food and
Drug Administration 10903 New Hampshire Avenue Silver Springs, MD
20993 THOMAS E. PRICE, M.D., Secretary of Health and Human Services
200 Independence Avenue SW Washington, DC 20201, Defendants, AP No.
4:18-ap-1024 (Bankr. E.D. Ark.) against the United States of
America, the Food and Drug Administration, Scott Gottlieb, M.D., in
his capacity as Commissioner of the FDA, and Thomas E. Price, M.D.,
Secretary of Health and Human Services. Also on March 1, 2018, the
Debtor filed an Emergency Motion to Extend Automatic Stay and For
Preliminary Injunction, followed by a Supplement to Emergency
Motion to Extend Automatic Stay and for Preliminary Injunction
filed on March 5, 2018, and a Second Supplement to Emergency Motion
to Extend Automatic Stay and for Preliminary Injunction also filed
on March 5, 2018. The United States opposed the motion.

Bankruptcy Judge Phyllis M. Jones grants in part and denies in part
Cantrell Drug Company's motion.

The case involves a dispute between Cantrell Drug Company and the
FDA concerning the sterility of certain injectable drugs compounded
by Cantrell Drug Company.  The United States filed an action in
federal district court alleging violations of 21 U.S.C. section
331(a) and (k) and seeking, among other things, an injunction to
stop Cantrell Drug Company from "manufacturing" or "distributing"
any drugs until its operations are in compliance with the Federal
Food, Drug, and Cosmetic Act (the "FDCA") to the satisfaction of
the FDA (“District Court Action”). The day after the lawsuit
was filed the FDA issued a press release alerting health care
professionals and patients not to use compounded drugs from
Cantrell Drug Company and stating that deficiencies in the Debtor's
operations could result in contaminated products adding that the
use of contaminated products could cause serious injury or death to
the patient.

Cantrell Drug Company adamantly disputes the United States'
allegations. It also asserts that its drug orders have plummeted
since the press release was disseminated and without relief from
the bankruptcy court its business will have to shut down, its drug
users will suffer due to the unavailability of drugs it produces
that are on the FDA's drug shortage list, employees will lose their
jobs, the Debtor's reorganization proceeding will become a
bankruptcy liquidation, and both creditors and equity security
holders will suffer. Cantrell Drug Company also asserts that
although the FDA filed an action seeking a preliminary injunction
in District Court that the effect of FDA's press release was to
grant FDA an injunction prior to a judicial determination on the
merits of the action in violation of Cantrell Drug Company's due
process rights.

The focus in this case is whether the FDA violated the automatic
stay by filing the District Court Action and disseminating the
Press Release.

Having considered the arguments, the Court finds that the FDA did
not violate the automatic stay by filing the District Court Action
or disseminating the Press Release. Pursuant to United States
Supreme Court precedent and federal statute, the Court declines to
scrutinize the FDA's legal authority to bring the District Court
Action based on the Debtor's argument that the FDA has erroneously
determined the Debtor's product was adulterated by applying
inapplicable standards.

Further, the Court denies the Debtor's request for an order
requiring the FDA to retract or modify the Press Release. However,
pursuant to Section 105(a) and under the four factors --  the
threat of irreparable harm to the movant;  the state of balance
between this harm and the injury that granting the injunction will
inflict on other parties litigant;  the probability that movant
will succeed on the merits; and the public interest -- necessary to
demonstrate an injunction is necessary, the Court imposes a
temporary stay on the issuance of any future news releases or
alerts by the FDA. This stay is subject to numerous conditions.
Finally, the Court, after again applying the four injunction
factors, denies the Debtor's request to impose the automatic stay
on the District Court Action or to enjoin the District Court Action
for a period of forty-five days.

A full-text copy of the Court's Order dated April 4, 2018 is
available at https://bit.ly/2vpSbMZ from Leagle.com.

Cantrell Drug Company, Inc., Plaintiff, represented by Kevin P.
Keech, KEECH LAW FIRM, PA.

United States of America, Defendant, represented by Jonathan Edward
Jacobson , U.S. Department of Justice, Stacey E. McCord , U.S.
Attorney's Office, Shannon Short Smith , U.S. Attorney's Office,
Jeffrey Ira Steger , U.S. Department of Justice Civil Division,
Consumer Protection & Raquel Toledo , U.S. Department of Justice.

Scott Gottlieb & Thomas Price, Defendants, represented by Stacey E.
McCord, U.S. Attorney's Office, Shannon Short Smith, U.S.
Attorney's Office & Raquel Toledo, U.S. Department of Justice.

                   About Cantrell Drug

Established in 1952, Cantrell Drug Company --
https://www.cantrelldrug.com/ -- is a privately owned multi-faceted
specialty pharmaceutical company providing sterile and non-sterile
pharmaceutical preparations to meet the needs of patients,
physicians, clinics, and healthcare institutions throughout the
United States.  Cantrell Drug is comprised of two divisions: a
state-based custom compounding division primarily designed to
"bridge the gap" with commercial product drug shortages, and a FDA
registered division known as an "Outsource Human Drug Compounder."

Cantrell Drug Company filed a Chapter 11 petition (Bankr. D. Ark.
Case No. 17-16012) on Nov. 7, 2017.  James L. Mc Carley, Jr., its
CEO, signed the petition.  The case is assigned to Judge Phyllis M.
Jones.  The Debtor is represented by Kevin P. Keech, Esq. at Keech
Law Firm, P.A.  At the time of filing, the Debtor disclosed $15.11
million in assets and $7.46 million in liabilities.


CAPITAL CITY: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------
The Office of the U.S. Trustee on April 24 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Capital City Runners LLC.

Headquartered in Tallahassee, Florida, Capital City Runners LLC
filed for Chapter 11 bankruptcy protection (Bankr. N.D. Fla. Case
No. 18-40156) on March 26, 2018, estimating its assets at up to
$50,000 and its liabilities at between $100,001 and $500,000.
Robert C. Bruner, Esq., at Bruner Wright, P.A., serves as the
Debtor's bankruptcy counsel.


CELADON GROUP: Luminus Energy Has 16.17% Stake as of April 4
------------------------------------------------------------
Luminus Energy Partners Master Fund, Ltd. disclosed in a Schedule
13G/A filed with the Securities and Exchange Commission that as of
April 4, 2018, it owned 4,576,613 shares of common stock of Celadon
Group, which is 16.17% of the Issuer's outstanding Common Stock.

Luminus Management, LLC serves as the investment manager.  Jonathan
Barrett is the ultimate beneficial owner of Luminus Management,
LLC.

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

                       https://is.gd/vgpMmz

                          About Celadon

Celadon Group, Inc. -- http://www.celadongroup.com/-- 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.  The Company is
headquartered in Indianapolis, Indiana.

In a press release dated April 2, 2018, Celadon stated that based
on issues identified in connection with the Audit Committee
investigation and management's review, financial statements for
fiscal years ended June 30, 2014, 2015, 2016, and the quarters
ended Sept. 30 and Dec. 31, 2016, will be restated.  Celadon's new
senior management team, led by the Company's new chief financial
officer and new chief accounting officer, 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.    

On March 30, 2018, the Company entered into an Eighth Amendment to
its Amended and Restated Credit Agreement.  The Amendment extended
the existing financial covenant relief through April 30, 2018, with
the principal purpose of permitting the Company and the revolving
lenders to evaluate the recently received refinancing proposal.

On April 18, 2018, Peter Elkins, lead analyst at the New York Stock
Exchange LLC, filed a Form 25 with the Securities and Exchange
Commission notifying the removal from listing or registration of
Celadon's common stock on the Exchange.


CENTRALLY GROWN: Case Summary & 6 Unsecured Creditors
-----------------------------------------------------
Debtor: Centrally Grown Holdings, LLC
        7432 Exotic Garden Drive
        Cambria, CA 93428

Business Description: Centrally Grown Holdings, LLC --
                      http://centrallygrown.com-- owns the
                      Centrally Grown restaurant and bar offering
                      redefined classics with a California local
                      flair, hand crafted using the freshest, all
                      natural ingredients.  The bar is open seven
                      days a week, serving craft cocktails, local
                      beers, and wine.  The Company is affiliated
                      with Off The Grid, LLC, which sought
                      bankruptcy protection on March 20, 2018
                      (Bankr. C.D. Cal. Case No. 18-10399) and
                      Red Mountain Farms, LLC, which sought
                      bankruptcy protection on Feb. 14, 2018
                      (Bankr. C.D. Cal. Case No. 18-10202).
                      Centrally Grown is located in Cambria,
                      California.

Chapter 11 Petition Date: April 24, 2018

Case No.: 18-10624

Court: United States Bankruptcy Court
       Central District of California (Santa Barbara)

Judge: Hon. Deborah J. Saltzman

Debtor's Counsel: Craig G. Margulies, Esq.
                  MARGULIES FAITH LLP
                  16030 Ventura Blvd Ste 470
                  Encino, CA 91436
                  Tel: 818-705-2777
                  Fax: 818-705-3777
                  Email: Craig@MarguliesFaithlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by David Robertson, managing member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's six unsecured creditors is available for free
at:

                          
http://bankrupt.com/misc/cacb18-10624.pdf


CITYGOLF: Files 6th Amended Plan
--------------------------------
City Golf/Boston LLC, filed with the U.S. Bankruptcy Court for the
District of Massachusetts a sixth amended disclosure statement
which contains a description of the Debtor, the nature and
operations of its business, and its expectations for future
operations.  The Debtor intends to pay all creditors. The payments
will be made from future income over a period of five years.

There is no material changes made by the Debtors in the Sixth
Amended Disclosure Statement.

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

          http://bankrupt.com/misc/mab15-12578-240.pdf

                     About CityGolf/Boston

CityGolf/Boston, LLC, is a Massachusetts limited liability
corporation.  Founded in 1997, CityGolf is an indoor practice
facility with, on the petition date, two locations in the heart of
downtown Boston.

The Debtor filed for Chapter 11 bankruptcy protection (Bankr. D.
Mass. Case No. 15-12578) on June 30, 2015, estimating its assets
and liabilities at up to $50,000 each.  David G. Baker, Esq.,
serves as the Debtor's bankruptcy counsel.


COLORADO WICH: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor affiliates that filed voluntary petitions for relief under
Chapter 11 of the Bankruptcy Code:

     Debtor                                          Case No.
     ------                                          --------
     Colorado Wich LLC                               18-13443
     9183 Viaggio Way
     Highlands Ranch, CO 80126

     Colorado Wich Inc.                              18-13449
     9183 Viaggio Way
     Highlands Ranch, CO 80126

Business Description: Colorado Wich is a privately held company in
                      Highlands Ranch, Colorado engaged in the
                      business of selling sandwiches.

Chapter 11 Petition Date: April 24, 2018

Court: United States Bankruptcy Court
       District of Colorado (Denver)

Case No.: 18-13443

Judge: Hon. Kimberley H. Tyson (18-13443)
       Hon. Elizabeth E. Brown (18-13449)

Debtors' Counsel: Michael J. Guyerson, Esq.
                  BUECHLER & GARBER, LLC
                  999 18th St.
                  Ste., 1230 South
                  Denver, CO 80202
                  Tel: 720-381-0045
                  Fax: 720-381-0382
                  Email: mike@bandglawoffice.com

                                         Estimated   Estimated
                                           Assets   Liabilities
                                        ----------  -----------
Colorado Wich LLC                        $500,095   $2,150,648
Colorado Wich Inc.                       $92        $22,364

The petition was signed by Jeffrey A. Gordan, member.

A full-text copy of Colorado Wich LLC's petition containing, among
other items, a list of the Debtor's 20 largest unsecured creditors
is available for free at: http://bankrupt.com/misc/cob18-13443.pdf

Colorado Wich Inc. lists the Internal Revenue Service as its sole
unsecured creditor holding a claim of $3,000.  A full-text copy of
the Debtor's petition is available for free at:

          http://bankrupt.com/misc/cob18-13449.pdf


COMPREHENSIVE CARE: May Use Cash for McKesson Drug Purchases
------------------------------------------------------------
The Hon. Michael J. Kaplan of the U.S. Bankruptcy Court for the
Western District of New York authorized Comprehensive Cancer
Services Oncology, P.C., and its affiliated-debtors to use cash
collateral an initial emergency basis.

Over the objection of Bank of America, N.A., and the Internal
Revenue Service, the Debtors are authorized to use cash collateral
up to the aggregate sum of $45,000 limited only to Debtors' drug
purchases from McKesson Corporation and its affiliates.

Bank of America, the IRS and creditors holding junior and/or
subordinated liens are granted roll-over or replacement liens
granting security to the same extent, in the same priority and with
respect to the same assets which served as collateral for said
creditors' prepetition indebtedness, but only to the extent of cash
collateral actually used during the pendency of the Chapter 11
case, without the need of any further public filing or other
recordation to perfect such roll-over or replacement liens or
security interests.

A full-text copy of the Initial Emergency Order is available at

                http://bankrupt.com/misc/nywb18-10598-13.pdf

                       About CCS Oncology

CCS Oncology and CCS Medical are professional medical practices.
CCS Oncology is the sole member of CCS Medical.  CCS Equipment is
the owner of certain medical equipment used in the medical
practices and CCS Oncology is its sole member.  CCS Billing was
intended to be developed into a separate billing entity for the
medical practices, but was never funded or operational.  CCS
Billing has no assets and has had no activity other than showing a
couple of minimal historical accounting entries.  WSEJ is the owner
of certain real property used by the medical practices.  The
Debtors are headquartered in Orchard Park, New York.

Comprehensive Cancer Services Oncology, P.C., doing business as CCS
Oncology, doing business as CCS Healthcare, along with its
affiliates, sought Chapter 11 protection (Bankr. W.D.N.Y. Lead Case
No. 18-10598) on April 2, 2018.  In the petitions signed by Won Sam
Yi, president/CEO, CCS estimated at least $50,000 in assets and $10
million to $50 million in liabilities.

Judge Michael J. Kaplan is the case judge.

Arthur G. Baumeister, Jr., Esq., of Baumeister Denz LLP, serves as
the Debtors' counsel.


CONUMA COAL: Moody's Assigns B2 CFR & First Lien Notes Rating
-------------------------------------------------------------
Moody's Investors Service assigned ratings to Conuma Coal Resources
Limited, consisting of a B2 corporate family rating (CFR), a B2-PD
probability of default rating (PDR), a B2 first lien notes rating
and an SGL-2 liquidity rating. The ratings outlook is stable. This
is the first time Moody's has rated Conuma.

Conuma proposed financing is comprised of a $25 million first lien
secured revolving facility and $200 million of first lien notes due
2023. Proceeds will be used to fund a $146 million cash
distribution to equity holders, repay and existing $33 million term
loan, establish a $40 million capital spending reserve account and
pay related transaction fees.

Assignments:

Issuer: Conuma Coal Resources Limited

Corporate Family Rating, Assigned B2

Probability of Default Rating, Assigned B2-PD

First Lien Secured Notes, Assigned B2 (LGD3)

Speculative Grade Liquidity Rating, Assigned SGL-2

Outlook Actions:

Issuer: Conuma Coal Resources Limited

Outlook, Assigned Stable

RATINGS RATIONALE

Conuma's B2 CFR is driven by 1) its limited operating track record
(restarted in late 2016 under new management) and related execution
risk to expected volume and cost improvements, 2) material free
cash flow sensitivity to price (about $5.5 million/$1 change in met
coal price in 2018), 3) the volatility of met coal pricing, which
has swung between $90/t and $300/t in recent years, 4) minimal
shareholder's equity after the planned dividend, 5) relatively
small production base (5.5 million tonnes expected in 2018, up from
3.1 million tonnes in 2017, which was its restart year) and 6) the
concentration risk of one product (met coal) at one location.
Conuma benefits from a favorable mining jurisdiction (Canada), the
mine's location near rail and port infrastructure, allowing it to
easily sell on the seaborne market, and low leverage (1.4x expected
in 2018).

The company has three surface mines (Willow Creek, Brule and
Wolverine) which produce premium hard coking coal (HCC), mid-vol
metallurgical coal and ultra low-vol pulverized coal injection
(PCI). Conuma's products command strong prices, approaching 100% of
their respective benchmarks as a result of their quality. 2017
costs per tonne were $80/tonne and that may fall towards the mid
-US$70/ tonne in 2018 as production increases.

The company will have good liquidity (SGL-2), which includes an
expected cash balance of about $5 million, an undrawn $25 million
first lien secured credit facility (matures 2022) and positive free
cash flow of about $30 million in 2018, assuming an average met
coal benchmark price of about $170/t. As well, Conuma through its
refinancing transaction, will fund a $40 million reserve account
for its capital spending at Willow Creek. Covenants include maximum
net leverage of 4x with a step down to 3x in 2019, and minimum
EBITDA interest coverage of 2.5x, and Moody's expects the company
will be in compliance over the next year.

The stable outlook reflects Moody's expectation that Conuma Coal
will likely generate positive free cash flow, and be able to ramp
up its coal production towards 5.5 million tonnes/year in 2018 and
over 6 million tonnes/year by 2019.

The CFR could be upgraded if (1) adjusted debt/EBITDA is maintained
below 2x (1.4x expected in 2018); (2) production is likely to
exceed 7 million tonnes per year by 2020, as planned; and (3) if
metallurgical coal markets conditions remain robust, with
reasonable price visibility.

The CFR could be downgraded if free cash flow was to turn negative,
if the company experiences problems with its planned ramp up of
production, or if liquidity was to deteriorate.

The principal methodology used in these ratings was Mining Industry
published in April 2018.

Conuma Coal Resources Limited is a producer and exporter of premium
seaborne metallurgical coal from the Peace River Coalfield in
British Columbia. It has three mines, Brule, Willow Creek and
Wolverine. Production in 2017 was 3.1 million tonnes and revenues
were about CAD$450 million.


CONVEYANT SYSTEMS: Permitted to Use Cash Collateral Until April 26
------------------------------------------------------------------
Judge James R. Sacca of the U.S. Bankruptcy Court for the Northern
District of Georgia has entered and interim consent order
permitting Conveyant Systems, Inc., to use the cash collateral.

The Debtor reported to the Court that creditors Bluevine Capital,
Inc. and Strategic Funding Source, Inc. had reached an agreement to
allow the limited and interim use by the Debtor of cash collateral,
the inventories, equipment, cash, and receivables which comprise
cash collateral securing the claims of Bluevine and Strategic.

As a condition to use cash collateral, the Debtor will operate
strictly in accordance with the Budget and to spend cash
collateral, not to exceed 5% above the amount shown in the Budget.
The Debtor will maintain its Cash Collateral in the same level that
existed prepetition and not allow Cash Collateral to diminish.

The Debtor stipulates and acknowledges that Strategic Funding has a
perfected, non-avoidable second priority lien on and in the
Pre-Petition Collateral and that it owes Strategic $248,447 as of
the Petition Date. The Debtor pledged all of its personal property
assets as collateral to secure its obligations to Strategic
Funding.

Bluevine Capital, Inc. maintains that the Debtor is an obligor to
Bluevine in the aggregate amount of $486,075 as of the Petition
Date, secured by all of the Debtor's personal property assets
pursuant to a Loan Agreement, Security Agreement, and Guaranty.

As adequate protection, the Debtor will make an adequate protection
payment to Strategic in the amount of $7,500 and to Bluevine in the
amount of $10,000, which payment will be made by ACH debit from the
Debtor's designated bank account.

As additional adequate protection, Strategic and Bluevine are each
granted a valid, perfected lien upon, and security interest in, to
the extent and in the order of priority of any valid lien
pre-petition, all cash or other proceeds generated post-petition by
the pre-petition collateral. Additionally, Strategic and Bluevine
will be entitled to an administrative expense claim to the extent
the above adequate protection proves insufficient and/or does not
offset any diminution of value in the cash collateral.

In order to facilitate the Debtor's use of cash collateral, and to
ensure all cash collateral the Debtor receives is properly
accounted for, the Debtor will send Strategic and Bluevine each day
a report of (a) all cash receipts for that day (and for the
immediately preceding weekend or holiday; (b) a copy of the invoice
as to which the funds were paid; (c) a copy of the check or other
form of payment; and (d) a statement of amount of the Debtor's cash
on hand.

In addition, the Debtor will maintain insurance coverage for its
property and the pre-petition collateral and name Strategic and
Bluevine as loss payee and certificate holder to such insurance.
Upon reasonable notice, Debtor will grant Strategic and Bluevine
access to Debtor's business records and premises for inspection and
copying.

The Debtor is authorized to use up to $80,000 cash collateral in
substantial compliance with the budget until the earlier of: (a)
April 26, 2018, (b) material breach of any term or condition of the
Interim Consent Order, or (c) any upon the occurrence of one of the
following events:

     i. If a trustee is appointed in this Chapter 11 case;

     ii. If the Debtor breaches any term or condition of this Order
or the Agreement, other than defaults existing as of the Petition
Date;

     iii. If the case is converted to a case under Chapter 7 of the
Bankruptcy Code; or

     iv. If the case is dismissed.

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

            http://bankrupt.com/misc/ganb18-54755-28.pdf

Attorney for BlueVine Capital, Inc.

             Howard M. Levine, Esq.
             Sussman Shank, LLP
             100 SW Broadway, Suite 1400
             Portland, OR 97205
             Phone: (503) 243-1637
             Email: hlevine@sussmanshank.com

Counsel for Strategic Funding Source, Inc.
             Donald R. Kirk, Esq.
             4221 W. Boy Scout Blvd., Ste. 1000
             Tampa, Florida 33607-5780
             Phone: (813) 223-7000
             E-mail: dkirk@carltonfields.com

Attorney for the United States Trustee

             David S. Weidenbaum, Esq.
             Suite 362, Richard Russell Building
             75 Ted Turner Drive, SW
             Atlanta, GA 30303
             Telephone: (404) 331-4437, ext. 140
             E-mail: david.s.weidenbaum@usdoj.gov

                    About Conveyant Systems

Conveyant Systems, Inc. -- http://www.conveyant.com/-- develops
and markets the Sentry E-911 Emergency Response Management
Solutions (ERM) and TeleDirectory family of PC-based Operator
Consoles for enterprises in all vertical markets. Conveyant Systems
has been providing data management and telecommunications systems
to government, education, medical and enterprise markets for more
than 30 years. Conveyant Systems, Inc., is headquartered in
Suwanee, Georgia and maintains regional offices in California, and
Harrisburg.

Conveyant Systems, Inc., based in Lawrenceville, GA, filed a
Chapter 11 petition (Bankr. N.D. Ga. Case No. 18-54755) on March
20, 2018.  In the petition signed by Timothy Kenyon, president, the
Debtor disclosed $193,600 in assets and $4.02 million in
liabilities.  Douglas Jacobson, Esq., at the Law Offices of Douglas
Jacobson, LLC, serves as bankruptcy counsel.


COPSYNC INC: Given Until April 29 to File Plan of Reorganization
----------------------------------------------------------------
The Hon. Jerry A. Brown of the U.S. Bankruptcy Court for the
Eastern District of Louisiana, at the behest of COPsync, Inc., has
extended the exclusivity period within which to file the plan of
reorganization through April 29, 2018, and the within which to
obtain confirmation and acceptance of the plan of reorganization
through June 26, 2018.

As reported by the Troubled Company Reporter on April 4, 2018, the
Debtor asked the Court for a brief extension of the Exclusivity
Periods to continue its review and analysis of the claims that have
been filed and those to be filed and to complete the preparation of
the disclosure statement and plan.  

The Debtor and its counsel have made strides in the plan process
and foresee being able to file the proposed plan and disclosure
statement within the time requested. Some negotiations with
creditor's counsel, particularly those that are claiming
administrative expenses, required additional time to resolve prior
to the filing of the proposed plan and disclosure statement.
Additionally, the Debtor is still in the process of reconciling its
post-sale payables, and the buyer of the Debtor's assets has not
yet fully funded the initial $600,000 sale proceeds.  More
certainty is needed with respect to the remainder of that payment
prior to finalizing the proposed plan and disclosure statement.

Finally, although the Debtor told the Court that it has done its
best to estimate potential governmental claims, the Debtor believed
there is a benefit in waiting until the governmental units claim
bar date passes on March 28, 2018, so that it can provide better
information to all creditors regarding the scope and classification
of the claims against it.

                         About COPsync

COPsync, Inc., was created in 2005 as a "software for a service or
platform for law enforcement to share real-time information amongst
counties, agencies, and departments.  It was created in response to
the 2000 death of one of COPsync's co-founders' colleagues and
friends, Texas Department of Public Safety Trooper Randy Vetter,
who was killed making what he believed to be a routine traffic stop
for a seatbelt violation.  The Company's products include
nationally shared network of law enforcement information COPsync
Network, software-driven in-car HD video system Vidtac, real-time
threat alert system COPsync911, and court buildings security
provider COURTsync.

COPsync completed a $10.6 million equity financing capital raise in
November 2015 and became listed on the Nasdaq Capital Market
exchange (COYN).

COPsync, Inc., filed a voluntary petition for relief under Chapter
11 of the Bankruptcy Code (Bankr. E.D. La. Case No. 17-12625) on
Sept. 29, 2017.  The Debtor estimated $1 million to $10 million in
both assets and liabilities.

The Debtor tapped John M. Duck, Esq., Robin B. Cheatham, Esq.,
Victoria P. White, Esq., and Scott R. Cheatham, Esq., at Adams and
Reese LLP, as counsel.  Jones Walker, LLP, serves as special
counsel.  Alliance Overnight Document Service, LLC, is the Debtor's
noticing agent.


CORRECT CLAIM: Wants to Maintain Plan Exclusivity Through Sept. 4
-----------------------------------------------------------------
Correct Claim Public Adjusters LLC requests the U.S. Bankruptcy
Court for the District of Nevada for an extension of the exclusive
period for Debtor to gain acceptance of its plan, by 92 days, to
Sept. 4, 2018.

The Debtor timely filed its initial Disclosure Statement and
Chapter 11 Plan on April 4, 2018.

The Initial Plan is a 100% plan, in which all creditors are paid
100% of their claim.  That Initial Plan anticipated that BVF Fund's
claim was going to be approximately $2 million.  However, BVF
Fund's filed proof of claim (claim no. 13) states a claim of
$3,144,886, which likely will mean that the Plan will have to pay
creditors less than 100%.

Because the claims objection process for BVF Fund II, LLC, is
likely to take several months, the Debtor recently filed a motion
to estimate the claim of BVF Fund, solely for the purposes of Plan
confirmation.  That motion will be heard on May 22, 2018.

The Debtor is actively attempting to negotiate plan treatment with
several key creditors, and in particular BVF Fund, salesforce.com,
and TD Auto Finance, and one other entity.  The Debtor anticipates
that it will file one amended disclosure statement and plan, and
will solicit votes on that amended plan.

The Debtor is trying to get that amended plan filed as quickly as
possible, but negotiations are taking some time and Debtor may not
be able to get it filed in time to ensure that the plan
confirmation hearing is set on or before June 4, 2018. Accordingly,
Debtor seeks to extend the exclusivity period by 92 days.

              About Correct Claim Public Adjusters

Based in El Paso, Texas, Correct Claim Public Adjusters, LLC --
http://www.correctclaim.com/-- is a licensed public adjuster that
helps homeowners in determining the value of their claim, reviewing
their existing insurance policy to establish coverage, and
documenting the claim for submission to their insurer.  The
company's experience includes both broad-based events such as
hurricanes, hailstorms, wildfires, explosions, or tornados, and
single-property incidents including fires, theft, or
plumbing-related water damage.  Correct Claim is also based in the
Rio Grande Valley of Texas and in Denver, Colorado.  Correct Claim
was founded by Sergio De La Canal.

Correct Claim Public Adjusters, based in San Antonio, Texas, filed
a Chapter 11 petition (Bankr. D. Nev. Case No. 17-16483) on Dec. 6,
2017.  Sergio De La Canal, its managing member, signed the
petition.  In its petition, the Debtor estimated $500,000 to $1
million in assets and $1 million to $10 million in liabilities.

The Hon. Laurel E. Davis presides over the case.  

Robert Atkinson, Esq., at Atkinson Law Associates, Ltd., serves as
bankruptcy counsel.


CUMULUS MEDIA: Sealing of Plan Objections of Ad Hoc Parties Okayed
------------------------------------------------------------------
BankruptcyData.com reported that the U.S. Bankruptcy Court approved
separate motions filed by Cumulus Media's ad hoc cross-holder
committee and ad hoc term lenders' committee to file under seal
their respective objections to the Company's First Amended Joint
Plan of Reorganization. As previously reported, the ad hoc
cross-holder committee had argued, "In compliance with paragraph 11
of the Protective Order, the Ad Hoc CrossHolder Committee seeks to
file the Objection under seal. While Ad Hoc Cross-Holder Committee
does not assert any claim of confidentiality over the Confidential
Deposition Transcripts, the Confidential Expert Reports, or the
Confidential Rebuttal Reports cited by the Objection, it seeks the
Court's permission to file the Objection under seal so as to abide
by the confidential designations of the Debtors and the UCC
pursuant to the Protective Order."

                      About Cumulus Media

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

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

In the petition signed by Richard Denning, senior vice president
and general counsel, the Debtors estimated assets of $1 billion to
$10 billion and estimated liabilities of $1 billion to $10
billion.

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

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

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors on Dec. 11, 2017.  The Committee tapped Akin
Gump Strauss Hauer & Feld LLP as its legal counsel, and Moelis &
Company LLC as its financial advisor.


DEALER TIRE: Moody's Puts B1 CFR on Review for Downgrade
--------------------------------------------------------
Moody's Investors Service placed its ratings for Dealer Tire, LLC
under review for downgrade, including the company's B1 Corporate
Family Rating (CFR) and B2-PD Probability of Default Rating, and
the B1 ratings for the company's senior secured bank credit
facilities. The review follows yesterday's announcement that The
Goodyear Tire & Rubber Company (Ba2 stable) and a U.S. subsidiary
of Bridgestone Corporation (A2 stable) are forming one of the
largest tire distribution joint ventures in the United States.

"The niche position that Dealer Tire enjoys with respect to its key
OEM customers in the dealership channel should allow the company to
leverage those relationships and mitigate some loss of sales and/or
eroding economic returns owing to this new market participant, but
the development is credit negative, nonetheless," said Inna Bodeck,
Moody's lead analyst for Dealer Tire.

RATINGS RATIONALE

The review for downgrade reflects Moody's view that, subsequent to
the Goodyear-Bridgestone joint venture formation, Dealer Tire's
fundamental creditworthiness is likely to weaken to a level that
may be inconsistent with its current ratings. Moody's review will
focus on the business and financial implications of this
development for Dealer Tire, including the company's top line,
profitability, cash flow and liquidity measures; its ability to
renegotiate or augment current terms with Goodyear and Bridgestone;
to adjust its heavily fixed operating cost base in the face of a
potential decline in revenues; and to restore revenue growth by
potentially creating other alliances with OEMs to further diversify
its mix of tire offerings. Moody's noted that Dealer Tire has an
upcoming revolver maturity in December 2019, although currently
there are no outstandings under the $100 million line of credit.

Moody's placed the following ratings for Dealer Tire LLC under
review for downgrade:

  B1 Corporate Family Rating

  B2-PD Probability of Default Rating

  B1 (LGD3) $100 million senior secured revolving credit facility
  due 2019

  B1 (LGD3) $688 million senior secured term loan due 2021

Outlook Actions:

  Outlook, Changed To Rating Under Review From Stable

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

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


ENERGY TRANSFER: Moody's Rates Proposed Preferred Units Ba2
-----------------------------------------------------------
Moody's Investors Service assigned a Ba2 rating to Energy Transfer
Partners, L.P.'s (ETP) proposed Series C Fixed-to-Floating
Cumulative Redeemable Perpetual Preferred Units. Its Baa3 senior
unsecured rating, its Ba1 junior subordinated notes rating and its
P-3 commercial paper rating are not affected by this action. The
rating outlook is negative.

Assignments:

Issuer: Energy Transfer Partners, L.P.

  Series C Preferred Stock, Assigned Ba2

RATINGS RATIONALE

The proposed preferred units are rated Ba2, two notches below ETP's
Baa3 senior unsecured rating, reflecting their subordination to all
of the company's existing senior unsecured notes, its unsecured
revolving credit facility and its subordinated notes. Moody's
attributes 50% equity credit to the preferred units.

ETP's Baa3 rating reflects its scale, which ranks among the largest
publicly traded midstream master limited partnerships (MLP) in
terms of its size, geographic reach and the operational
diversification of its businesses. Its $78 billion midstream asset
base generates a largely fee-based cash flow stream, reporting $6.7
billion of EBITDA in 2017. Debt leverage improved modestly in 2017,
dropping towards 5.5x, although a level which remains excessive for
its Baa3 rating. While 2017's year-end debt levels increased only
slightly over 2016, reported EBITDA grew 17%, contributing to the
modest decline in leverage, despite delays and cost increases
affecting the construction of several large projects. While ETP has
an array of alternative sources of potential liquidity available to
it to alleviate its over-leveraged balance sheet, the focus remains
on generating increased EBITDA through the completion of projects.
A strong fourth quarter generated reported EBITDA of $1.94 billion,
which on an annualized basis equated to approximately 4.8x
debt/EBITDA. Moody's expects that EBITDA growth and deleveraging
will accelerate over the course of 2018.

The dependence on EBITDA growth for deleveraging in a challenged
midstream energy environment is subject to greater execution risk.
To the extent that a large aggregate of ETP's capital spending is
devoted to the completion of several multi-billion dollar pipeline
projects, whose construction has been subject to regulatory and
permitting delays, and whose costs have climbed, EBITDA growth
could be lumpy or further delayed.

ETP's distribution coverage ratio improved to 1.2x in 2017,
reflecting the year's EBITDA generated increase in distributable
cash flow, the year-ago merger of ETP into Sunoco Logistics
Partners L.P. (SXL), and Incentive Distribution Rights (IDRs)
waivers (1.0x coverage without the IDR waivers). Positive coverage
also alleviates for now the necessity of future IDR waivers from
ETP's general partner (GP), Energy Transfer Equity, L.P. (ETE, Ba2
negative), or potential distribution cuts, while preserving those
options if necessary to support ETP in the future.

Moody's views ETP to be in a good liquidity position in 2018 and
extending into 2019, reflecting the large pipeline projects that
should reach their expected in-service dates by mid-year. Liquidity
has been reinforced through Dakota Access and Rover pipeline joint
ventures, the sale of Sunoco LP units and the sale of ETP's
compression services business, which collectively will have raised
about $5.3 billion in cash proceeds.

In December, ETP closed on a new $4.0 billion unsecured revolving
credit facility with a December 1, 2022 scheduled maturity date,
supplemented by a new $1.0 billion 364-day credit facility. These
two facilities replaced previously existing individual revolving
credit facilities at ETP and SXL. At December 31, 2017, $2.5
billion was borrowed under ETP's credit facilities. The financing
of 2018's $4.5 billion growth capital spending will look to cash
accumulated from asset sales, revolving credit availability and
limited cash retention. ETP's use of its at-the-market equity
program during 2017 raised $503 million. Moody's also believes that
ETE has options which can be deployed to support ETP's liquidity,
among them additional IDR waivers and potential flexibility around
the level of cash distributions. ETP's next upcoming scheduled debt
maturities are its unsecured notes due June 15 and July 1, 2018 in
an aggregate total of $1.25 billion, in addition to a June 15, $400
million notes maturity at Panhandle Eastern Pipe Line Company, LP.
ETP and ETE have a history of consistent support for ETP's
investment grade rating, which Moody's expects will continue to be
the case.

ETP's negative outlook reflects its high debt leverage. Its outlook
could be restored to stable provided the company has taken
demonstrable actions to reduce leverage under 5x, while maintaining
distribution coverage exceeding 1x, and successfully bringing major
pipeline construction projects into commercial service. ETP's
ratings could be downgraded if it fails to achieve debt leverage
approaching 4.5x. ETP's rating could also be lowered in the
medium-term if major projects and cash flow are further delayed, if
ETP's business risk profile meaningfully deteriorates, should
financing pressure materialize further delaying the deleveraging
process or if ETE's credit profile materially weakens. ETP remains
exposed to increased consolidated group leverage, and could be
negatively impacted should ETE's debt service and distribution
needs increase significantly. Reducing debt leverage to the
vicinity of 4x and maintaining it at that level could prompt
consideration of an upgrade.

Energy Transfer Partners, L.P., headquartered in Dallas, Texas, is
a publicly traded MLP which owns and operates a broad array of
midstream energy assets. Its general partner, Energy Transfer
Equity, L.P., is also headquartered in Dallas, Texas.


ENERGYSOLUTIONS INC: S&P Raises CCR to 'B', Outlook Stable
----------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on Salt Lake
City-based EnergySolutions Inc. to 'B' from 'B-'. The outlook is
stable.

S&P said, "At the same time, we have assigned our 'B' issue-level
rating and '3' recovery rating to the company's proposed senior
secured facilities, which will comprise a $150 revolving credit
facility maturing in 2023 and a $575 million term loan maturing in
2025. The '3' recovery rating reflects our expectation of
meaningful (50%-70%; rounded estimate: 55%) recovery prospects for
the lenders in the event of a payment default.

"We have raised the issue-level ratings on the company's existing
credit facilities by one notch to 'B-' in conjunction with the
upgrade to the corporate credit rating, but we will withdraw these
ratings after the transaction closes and this debt is repaid."

The upgrade reflects the company's improved credit measures, which
is a result of consistently good operating performance over the
past 12 months as well as debt repayment in 2017. S&P said, "Our
adjusted debt-to-EBITDA ratio decreased to 4.9x at the end of 2017,
but we expect it to increase to 5.2x by the end of 2018 with the
additional debt from the proposed transaction. Still,
EnergySolutions should continue to improve its operating
performance and cash flow generation over the next 12-24 months due
to expected contributions from current and future projects
pertaining to the decommissioning and decontamination (D&D) of
retired nuclear facilities. We believe the company's financial
policy will support a debt level that is appropriate for the rating
in the near term and we no longer notch the rating down when
comparing debt leverage measures relative to the company's peers.

"The stable outlook on EnergySolutions reflects our view that
contributions from upcoming decommissioning projects will allow the
company to maintain credit measures supportive of the existing
ratings. We expect the company to further reduce debt through the
next year while generating solid cash flow generation over the next
12-24 months.

"We could raise our ratings on EnergySolutions if the company's
performance on existing decommissioning projects and new project
wins meaningfully increase revenue and cash flow generation beyond
our base-case expectations. We could upgrade the company if
leverage continues to decrease; specifically, if our adjusted
debt-to-EBITDA metric remains well below 5.0x through the end of
2018 as well as a commitment from management and sponsors to keep
debt leverage below that threshold on a sustained basis while
maintaining adequate liquidity.

"We could lower our ratings on EnergySolutions if the company's
adjusted debt-to-EBITDA metric rises above 6.5x with limited
prospects for improvement. This scenario could occur if the
operating environment for nuclear decommissioning services
deteriorates, if adverse competitive dynamics arise, or if the
company uses a greater-than-expected level of debt funding for
another meaningful acquisition. We could also lower our ratings if
the company's liquidity becomes pressured, and the company is
unable to comply with or amend its covenant."


ERIN ENERGY: Nigerian Driller Seeks Chapter 11 Protection
---------------------------------------------------------
Erin Energy Corporation and certain of its subsidiaries filed
voluntary petitions under Chapter 11 of the United States Code in
the United States Bankruptcy Court for the Southern District of
Texas, Houston Division to pursue a plan of reorganization.

Erin Energy and its subsidiaries will continue to operate under the
jurisdiction of the Court and in accordance with the applicable
provisions of the Code and the orders of the Court. To assure
ordinary operations, Erin Energy is seeking approval from the
Bankruptcy Court for a variety of motions, including authority to
maintain bank accounts and other customary relief. Erin is in the
process of looking for a source of debtor in possession financing
to provide it with the necessary working capital to continue its
operations and move towards a successful Reorganization Plan.

Subject to the approval of the Court, the Company plans to file a
Reorganization Plan with the Court in the near term with a goal to
work expeditiously with all parties involved to put together a plan
that will result in Erin Energy's emergence from Chapter 11 as soon
as practically possible.

Femi Ayoade, Erin Energy's CEO commented, "We will work diligently
with all parties involved to complete the restructuring as quickly
as possible so as to restructure all of the Company's debt
obligations in order to achieve financial stability and reposition
Erin Energy with a strengthened liquidity position to execute on
our extensive asset development opportunities."

Mr. Ayoade added: "The Company recently successfully drilled a
discovery well in the Miocene formation in its offshore Nigeria
licenses on a structure that independent analysis estimates could
hold over a billion barrels of reserves. In The Gambia, Erin Energy
holds a 20% interest in blocks A2 & A5 containing potentially,
according to its Operator, over 800 million barrels of reserves. A
well will be drilled there in the 4th Quarter of this year and the
Company is being carried and has no obligation to fund that well."

In Ghana, work is in progress to acquire a marine 3D seismic survey
later this year. The newly acquired 3D data will be used for the
appraisal well drilling and development planning.

Okin Adams LLP is acting as bankruptcy counsel to Erin Energy.

                        Going Concern Doubt

The report from the Company's independent accounting firm Pannell
Kerr Forster of Texas, P.C., on the consolidated financial
statements for the year ended Dec. 31, 2017, included an
explanatory paragraph 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.

According to the Company's 2017 Annual Report filed last March, the
Company has incurred losses from operations in each of the years
ended Dec. 31, 2017, 2016 and 2015.  As of Dec. 31, 2017, the
Company's total current liabilities of $398.3 million exceeded its
total current assets of $51.3 million, resulting in a working
capital deficit of $347.0 million.  As a result of the low
commodity prices, the Company has not been able to generate
sufficient cash from operations to satisfy certain obligations as
they became due.

The Annual Report also noted that Well Oyo-7 was shut-in as a
result of an emergency shut-in of the Oyo field production that
occurred in early July 2016. This has resulted in a loss of
approximately 1,400 BOPD.  The Company is working on relocating an
existing gaslift line to well Oyo-7 to enable continuous gaslift
operation to assist in restoring lost production volumes.  For cost
effectiveness, the relocation of the gaslift line to well Oyo-7 is
now planned to be combined with the Oyo-9 subsea equipment
installation scheduled for the second half of 2018, subject to fund
availability.

During an approximately two week period starting from late June
2017 to early July 2017, the owners of the floating, production,
storage, and offloading vessel Armada Perdana suspended its
operations due to an impasse in contract negotiations that led to a
temporary shut-in of the Oyo-8 well during this period.  The FPSO
operation was fully restored and the production from the Oyo-8 well
was re-established on July 6, 2017. Contract negotiations have
resumed.

The Annual Report disclosed that the Company was pursuing a number
of actions, including (i) obtaining additional funds through public
or private financing sources, (ii) restructuring existing debts
from lenders, (iii) obtaining forbearance of debt from trade
creditors, (iv) reducing ongoing operating costs, (v) minimizing
projected capital costs for the remaining 2017 exploration and
development campaign, (vi) farming-out a portion of its rights to
certain of its oil and gas properties and (vii) exploring potential
business combination transactions.  There can be no assurances that
sufficient liquidity can be raised from one or more of these
actions or that these actions can be consummated within the period
needed to meet certain obligations.

                        Emergency Shutdown

On April 19, 2018, the Company disclosed the emergency shutdown of
the FPSO Armada Perdana.  FPSO is Erin Petroleum Nigeria Limited's
(but not Allied Energy Plc's nor CAMAC International (Nigeria)
Limited's) production and offtake vessel for OML 120 operations and
belongs to Bumi Armada Berhad (through its subsidiary Armada Oyo
Ltd), a Malaysia-based international offshore oilfield services
provider.  The emergency shutdown resulted in the shut-in of the
Oyo-8 well.

The Company also announced that, due to the non-release of the
nominated marine tanker for the crude oil offtake by the Nigerian
authority, the first quarter crude oil lifting that was scheduled
for the end of March 2018, had been delayed.  The Company said
these events led to the suspension of Oyo field production
operations including the FPSO.  The Company said the first quarter
crude oil offtake is still delayed, the Oyo field production
operations, including the FPSO, are still suspended and the Company
is continuing to work to resolve these matters.

                        About Erin Energy

Houston, Texas-based Erin Energy Corporation (NYSE American:ERN)
(JSE:ERN) -- http://www.erinenergy.com/-- is an independent oil
and gas exploration and production company focused on energy
resources in sub-Saharan Africa. Its asset portfolio consists of 5
licenses across 3 countries covering an area of 6,100 square
kilometers (~1.5 million acres), including current production and
other exploration projects offshore Nigeria, as well as exploration
licenses offshore Ghana and The Gambia.

As of Dec. 31, 2017, Erin Energy had $251.12 million in total
assets, $613.90 million in total liabilities and a total
stockholders' deficiency of $362.77 million.


EVERMILK LOGISTICS: Court Approves Disclosure Statement
-------------------------------------------------------
Judge Jeffrey J. Graham of the U.S. Bankruptcy Court for the
Southern District of Indiana has approved the disclosure statement
explaining Evermilk Logistics LLC's amended Chapter 11 plan.

Under the latest plan, the company's current agreements with Semo
Tank/Baker Equipment will be modified to extend to a five year
repayment at interest rate resulting in a $19,757 monthly payment
with 20% residual value purchase option, according to the company's
latest disclosure statement.  

A copy of the amended disclosure statement is available for free
at:

           http://bankrupt.com/misc/insb17-03613-144.pdf

                     About Evermilk Logistics

Evermilk Logistics LLC -- http://www.evermilklogistics.net/-- is a
member-managed Indiana limited liability company wholly owned by
Teunis Jan Willemsen.  It operates a commercial milk hauling
trucking business.  Its principal place of business is at 6615 W.
500 N., Frankton, Indiana 46044.  Evermilk hauls milk for local
dairy farms that sell milk to Dairy Farmers of America.  Evermilk
has been taking milk to the Eastern and Central United States, and
currently is picking up 20-25 tanker loads of milk each day.  It
currently employs more than 60 driver and administrative or
maintenance personnel.

Evermilk Logistics LLC filed a Chapter 11 petition (Bankr. S.D.
Ind. Case No. 17-03613), on May 15, 2017.  In the petition signed
by Teunis Jan Willemsen, member, the Debtor estimated $100,000 to
$500,000 in assets and $1 million to $10 million in liabilities.

The case is assigned to Judge Jeffrey J. Graham.  

The Debtor is represented by Terry E. Hall, Esq., at Faegre Baker
Daniels LLP.

No trustee or examiner has been appointed, and no committee has yet
been appointed or designated.


FC GLOBAL: Supplements OFI SPA in Response to Nasdaq Comments
-------------------------------------------------------------
FC Global Realty Incorporated, entered into a securities purchase
agreement with Opportunity Fund I-SS, LLC, a Delaware limited
liability company, on Dec. 22, 2017, pursuant to which the Investor
may invest up to $15,000,000 in the Company in a series of
closings, in exchange for which the Investor will receive shares of
the Company's newly designated Series B Preferred Stock at a
purchase price of $1.00 per share.

On Dec. 22, 2017, the Company and the Investor completed the first
closing under the Purchase Agreement, pursuant to which the
Investor provided $1,500,000 to the Company in exchange for
1,500,000 shares of the Company's Series B Preferred Stock.  On
Jan. 24, 2018, the Company and the Investor completed a second
closing under the Purchase Agreement, pursuant to which the
Investor provided $2,225,000 to the Company in exchange for
2,225,000 shares of the Company's Series B Preferred Stock.

                       Supplemental Agreement

On April 20, 2018, the Company and the Investor entered into a
supplemental agreement to clarify certain voting and conversion
limitations with respect to the Series B Preferred Stock in
response to comments from the staff of the Nasdaq Stock Market.

Pursuant to the certificate of designation governing the terms of
the Series B Preferred Stock, on any matter presented to
stockholders for their action or consideration, each holder of
Series B Preferred Stock was entitled to cast the number of votes
equal to the number of whole shares of Common Stock into which the
shares of Series B Preferred Stock held by such holder are
convertible as of the record date for determining stockholders
entitled to vote on such matter.  Pursuant to the Supplemental
Agreement, the Investor agreed that the voting rights of the Series
B Preferred Stock will be limited to the number of votes that is
equal to the quotient of the aggregate investment amount invested
to purchase Series B Preferred Stock divided by $1.12, the market
value of the Company's Common Stock on Dec. 21, 2017, or
0.892857142857143 votes per share.

The Certificate of Designation also provided that, if the Company
has not obtained approval from stockholders, then the Company may
not issue, upon conversion of the Series B Preferred Stock, a
number of shares of Common Stock which would exceed 19.99% of the
issued and outstanding shares of Common Stock on the date of
conversion.  Pursuant to the Supplement Agreement, the Investor
agreed that, until stockholder approval is obtained, such
conversion limitation will be equal to 2,372,536 shares, or 19.99%
of the 11,868,619 outstanding shares of Common Stock as of Dec. 22,
2017, the date of the initial closing under the Purchase
Agreement.

               Cancellation and Exchange Agreement

On April 20, 2018, the Company and the Investor entered into a
cancellation and exchange agreement, pursuant to which the Investor
agreed to provide an additional $2,000,000 to the Company in
exchange for 2,000,000 shares of the Company's Series B Preferred
Stock, subject to certain conditions set forth in the Exchange
Agreement, including, among other things, the cancellation of
95,770 shares of the Company's Series A Preferred Stock held by the
Investor in exchange for 5,382,274 shares of the Company's Common
Stock.  Under the Exchange Agreement, closing of this additional
investment will occur promptly following the filing of the
Information Statement with the Securities and Exchange Commission
and mailing of the Information Statement to the stockholders of the
Company, and in any event within three days thereafter.

In accordance with the Exchange Agreement, the Company has obtained
the irrevocable written consent of at least a majority of the
stockholders of the Company (excluding the Investor) that is final
and binding approving the issuance of the OFI Shares and the
issuance of Common Stock upon conversion of all of the Series B
Preferred Stock held by the Investor or issuable under the Purchase
Agreement.  The Stockholder Consent will become effective on the
20th day following the filing and mailing of a definitive
information statement on Schedule 14C.  Pursuant to the Exchange
Agreement, the Company agreed to issue the OFI Shares as soon as
practicable after obtaining Stockholder Approval and in any event
within three business days of obtaining Stockholder Approval.

Pursuant to the Purchase Agreement, the Company agreed that the OFI
Shares will constitute "Registrable Securities" under the
registration rights agreement between the Company and the Investor,
dated Dec. 22, 2017, and the Company will use commercially
reasonable efforts to promptly amend the registration statement
filed by the Company on Jan. 23, 2018 to include the OFI Shares and
any other shares of Common Stock of the Company that are issuable
to the Investor upon conversion of Series B Preferred Stock of the
Investor that are not already included in such registration
statement.

The Company also agreed that, as soon as the Investor identifies
two director nominees to the Company, the Company's nominating
committee will commence its customary vetting process.  On or prior
to the closing of the additional investment, the Company agreed to
appoint such director nominees to its board of directors.

Finally, the Exchange Agreement amends the Purchase Agreement to
remove Section 4.6, which required the Company to amend the
conversion price of the Company's Series A Preferred Stock.  The
parties agreed that the Company has no obligation to amend the
conversion price.

                Stockholders Approve Name Change

Stockholders collectively holding 8,592,972 shares consented in
writing to approve (i) an amendment to FC Global Realty
Incorporated's amended and restated articles of incorporation to
change the name of the Company to Kona International Group, Inc.
and (ii) the FC Global Realty Incorporated 2018 Equity Incentive
Plan.  Those shares represented approximately 60.34% of the
Company's outstanding shares eligible to vote on this matter.

On April 18, 2018, stockholders collectively holding 6,220,436
shares consented in writing to approve the issuance of shares of
Common Stock to Opportunity Fund I-SS, LLC, upon the conversion of
shares of Series B Preferred Stock issued and issuable to the
Investor in accordance with the terms of the Purchase Agreement and
the issuance of the OFI Shares in accordance with the terms of the
Exchange Agreement.  Those shares represented approximately 52.41%
of the Company's outstanding shares eligible to vote on this
matter.

Stockholder approval of these actions will become effective on the
20th day following the filing and mailing of the Information
Statement.

                     About FC Global Realty

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

FC Global Realty reported a net loss attributable to the Company of
$18.80 million for the year ended Dec. 31, 2017, compared to a net
loss attributable to the Company of $13.26 million for the year
ended Dec. 31, 2016.

As of Dec. 31, 2017, FC Global had $6.33 million in total assets,
$9.15 million in total liabilities, $87,000 in redeemable
convertible preferred stock, and a total stockholders' deficit of
$2.89 million.

The report from the Company's independent accounting firm Fahn
Kanne & Co. Grant Thornton Israel, in Tel Aviv, Israel, on the
consolidated financial statements for the year ended Dec. 31, 2017,
includes an explanatory paragraph stating that the Company has
incurred net losses for each of the years ended Dec. 31, 2017 and
2016 and has not yet generated any revenues from real estate
activities.  As of Dec. 31, 2017, there is an accumulated deficit
of $134.4 million.  These conditions, along with other matters,
raise substantial doubt about the Company's ability to continue as
a going concern.


FCA US: 6th Cir. Affirms Preemption Ruling Against Spitzer
----------------------------------------------------------
In the appeals case captioned FCA US, LLC, fka Chrysler Group, LLC,
Plaintiff-Appellee, FRED MARTIN MOTOR COMPANY, Intervenor
Plaintiff-Appellee, v. SPITZER AUTOWORLD AKRON, LLC,
Defendant-Appellant, No. 17-1161 (6th Cir.), the U.S. Court of
Appeals, Sixth Circuit rejects Spitzer's appeal on the district
court's preemption decision.

In a previous case involving the same parties, the Sixth Circuit
held that certain provisions of Michigan and Nevada law were
preempted by a federal statute, but we upheld--as unchallenged on
appeal--the district court's decision in that case that similar
provisions of Ohio law were not so preempted. Spitzer Autoworld
Akron, a party to the previous case, as a party on the appeal in
the previous case, explicitly declined to argue preemption of the
Ohio statute, but now asserts on appeal from a decision in a
subsequent, independent proceeding that the Ohio statute is
preempted, based on the analysis of Michigan and Nevada law in the
previous case. While this procedural situation is somewhat unusual,
it should come as no surprise that Spitzer cannot now make the
argument that it so clearly gave up in earlier litigation with the
same parties regarding the same facts. The district court
accordingly was correct to rule that principles of collateral
estoppel foreclose Spitzer's argument.

The previous case was a consolidated action involving automobile
dealerships from Michigan, Nevada, Ohio, Florida, California, and
Wisconsin, whose franchise agreements were rejected during
Chrysler's bankruptcy, but who had arbitrated successfully under
Section 747 of the Consolidated Appropriations Act of 2010 to be
reinstated to Chrysler's dealer network. In the consolidated
action, the district court held that Section 747 did not preempt
the dealer protest laws of each of the six states, which grant
existing dealerships certain rights to protest the installation of
competing dealerships in the same vicinity. Four rejected dealers,
three from Michigan and one from Nevada, appealed the district
court's preemption decision; Spitzer Autoworld Akron LLC, a party
to the consolidated action seeking reinstatement to Chrysler's Ohio
dealer network, did not. In Chrysler Group LLC v. Fox Hills Sales,
Inc., the Sixth Circuit reversed the district court's judgment in
the consolidated action in part, and held that Section 747 did not
preempt the state dealer laws of Michigan and Nevada, but the Court
explicitly did "not consider the preemption argument with respect
to Ohio state dealer protest laws."

Now Chrysler, Spitzer, and Fred Martin Motor Company are engaged in
a protest proceeding pending before the Ohio Motor Vehicles Dealer
Board, and Chrysler filed the current action to enjoin Spitzer from
relitigating the preemption issue before the Ohio dealer board. The
district court held that collateral estoppel precludes Spitzer from
raising the preemption issue, and the court accordingly granted
Chrysler's request for injunctive relief barring Spitzer from
relitigating the issue before the dealer board. On appeal, Spitzer
contends that collateral estoppel is not applicable and that the
district court's judgment violates Younger v. Harris, 401 U.S. 37
(1971), and its progeny.

Because all the elements for collateral estoppel are met and no
exceptions apply here, the district court properly determined that
Spitzer is barred from raising the preemption issue before the
state dealer board. Moreover, Younger abstention is not applicable
because the Ohio dealer protest proceeding is unlike any of the
three types of cases to which Younger applies.

A full-text copy of the Sixth Circuit's Opinion dated April 4, 2018
is available at https://bit.ly/2JTAb0R from Leagle.com.

David M. Zack , BLEVINS SANBORN JEZDIMIR ZACK, PLC, Detroit,
Michigan, for Appellant.

Jay F. McKirahan -- jmckirahan@mslawgroup.com -- MAC MURRAY &
SHUSTER, LLP, New Albany, Ohio, for Appellee Martin Motor Company.

Hugh Q. Gottschalk -- Gottschalk@wtotrial.com -- WHEELER TRIGG
O'DONNELL LLP, Denver, Colorado, for Appellee FCA.

John E. Berg -- jberg@clarkhill.com -- Cynthia M. Filipovich --
cfilipovich@clarkhill.com -- CLARK HILL PLC, Detroit, Michigan, for
Appellee FCA.

                   About Chrysler LLC

Chrysler LLC and 24 affiliates on April 30, 2009, sought Chapter 11
protection from creditors (Bankr. S.D.N.Y (Mega-case), Lead Case
No. 09-50002).  Chrysler hired Jones Day, as lead counsel; Togut
Segal & Segal LLP, as conflicts counsel; Capstone Advisory Group
LLC, and Greenhill & Co. LLC, for financial advisory services; and
Epiq Bankruptcy Solutions LLC, as its claims agent.  Chrysler
changed its corporate name to Old CarCo following its sale to a
Fiat-owned company.  As of Dec. 31, 2008, Chrysler had
$39,336,000,000 in assets and $55,233,000,000 in debts.  Chrysler
had $1.9 billion in cash at that time.

In connection with the bankruptcy filing, Chrysler reached an
agreement with Fiat SpA, the U.S. and Canadian governments and
other key constituents regarding a transaction under Section 363 of
the Bankruptcy Code that would effect an alliance between Chrysler
and Italian automobile manufacturer Fiat.  As part of that deal,
Fiat acquired a 20% equity interest in Chrysler Group.

Under the terms approved by the Bankruptcy Court, the company
formerly known as Chrysler LLC on June 10, 2009, formally sold
substantially all of its assets, without certain debts and
liabilities, to a new company that will operate as Chrysler Group
LLC.  The U.S. and Canadian governments provided Chrysler with $4.5
billion to finance its bankruptcy case.  Those loans are to be
repaid with the proceeds of the bankruptcy estate's liquidation.
Old Carco's Second Amendment Joint Plan of Liquidation was
confirmed by the Bankruptcy Court on April 23, 2010.


FHH PROPERTIES: Unsecured Creditors Seek Appointment of Trustee
---------------------------------------------------------------
Unsecured creditors B&B Petroleum, LLC, Gaubert Oil Company, Inc.,
and Robertson Oil Company, Inc., ask the U.S. Bankruptcy Court for
the Eastern District of Louisiana for the immediate appointment of
a Chapter 11 Trustee for the bankruptcy estate of FHH Properties
LLC, and its debtor-affiliates.

The Movants contend that since the time of filing their chapter 11
petitions over two months ago, B Xpress-Elysian Fields, LLC, Fatmah
Hamdan, FHH Properties LLC and FNR Properties, LLC have failed to
fulfill their fiduciary duties and obligations as
debtors-in-possession. Whether this failure is due to fraud,
dishonesty or simply gross mismanagement, it is clear that the
Debtors are simply unable or unwilling to do the job and this
failure warrants the immediate appointment of a Chapter 11 Trustee
for cause.

The Movants note that the deadline for the Debtors to file their
schedules and statements of financial affairs was February 1, 2018.
However, over a month later (and without obtaining Court authority
to file their schedules and statements of financial affairs on a
later date), on March 2, 2018, the Debtors filed their schedules
and statements of financial affairs in each case.

In the Schedules, the Debtors list as general unsecured creditors
in Schedule F: B&B Petroleum, LLC -- $317,184; Gaubert Oil Company,
Inc. -- $804,059; and Robertson Oil, Inc. -- $43,000. The Movants
are the largest holders of general unsecured trade debt and have
additional claims against the Debtors than the claims scheduled by
the Debtors.

During the Section 341 meeting, which was initially conducted on
March 12, 2018, and continued on March 15, 2018, Ms. Hamdan was the
Debtors' representative. The Movants relate that at the 341 meeting
Ms. Hamdan failed to provide satisfactory answers to many of the
questions posed by the U.S. Trustee's attorney and the creditors.

The Movants further relate that prior to the Petition Date, the
Debtors and the non-Debtor entities commingled their assets and
failed to keep any books and records. This was admitted by Ms.
Fatmah Hamdan at the 341 Meeting, where she testified there was "no
books and records -- the only way you could track the finances is
through bank statements."

The Debtors also announced at the 341 Meeting that they intend to
sell the convenience stores to an entity owned by Ms. Hamdan's
ex-husband's brother. But the Debtors have not hired any broker to
sell or market the properties.

The Movants believe that the sale price would be much higher if the
convenience stores had an experienced operator who could get the
alcohol and tobacco licenses reinstated.

Further, the Debtors have admitted that they have not maintained
books and records and have commingled their assets between
themselves and other non-Debtor entities. Thus, the Movants
determine that the Debtors actions both before and after the filing
of the cases indicate that the Debtors are unqualified and lack the
necessary skills to administer the estates as
debtors-in-possession, and effectuate a sale of the convenience
stores that maximize the value of the estimates for all
constituents.  

Moreover, despite the Petition Date being more than two months ago,
the Movants contend that the Debtors have not: (i) closed any of
their pre-petition bank accounts; (ii) filed the required monthly
operating reports; or (iii) filed the required Form B26 required by
Rule 2015.3 of the Federal Rules of Bankruptcy Procedure disclosing
interests in related entities. The Movants assert that without the
monthly operating reports, it is impossible for creditors to know
if the assets of the estates are being depleted to the detriment of
the creditors, and the magnitude of outstanding administrative
claims. The Debtors have further admitted that they are not paying
post-petition taxes.

Thus, without the monthly reports, the Movants and other creditors
would have no financial information to evaluate of the Debtors'
past and present performance in order to determine if the Debtors
can even rehabilitate. Not only does the Debtors' refusal to file
monthly reports deprive all parties of necessary information about
the Debtors' post-petition operations, and the Debtors' ability to
pay administrative claims on a timely basis and to rehabilitate,
but it is in direct contravention of the Court's Order and the U.S.
Trustee Operating Guidelines.

Counsel for Robertson Oil Company, Inc.:

             Alejandro J. Rodriguez, Esq.
             Johnson Yacoubian & Paysse
             701 Poydras Street, Suite 4700
             New Orleans, Louisiana 70139
             Telephone: 504.528.3001
             Email: AJR@jyplawfirm.com

Counsel for Gaubert Oil Company, Inc.:
  
             Guy Wall, Esq.
             Paul Bullington, Esq.
             Sara Lewis, Esq.
             Wall, Bullington & Cook, LLC
             540 Elmwood Park Blvd
             Harahan, Louisiana 70123
             Telephone: 504.736.0347
             Email: gwall@wallbulling.com
                    pbullington@wallbulling.com
                    slewis@wallbulling.com

Counsel for B&B Petroleum, LLC:

             Tristan E. Manthey, Esq.
             Cherie D. Nobles, Esq.
             Heller, Draper, Patrick, Horn & Manthey, L.L.C.
             650 Poydras Street, Suite 2500
             New Orleans, Louisiana 70130
             Telephone: 504.299.3300
             Facsimile: 504.299.3399
             Email: tmanthey@hellerdraper.com
                    cnobles@hellerdraper.com

             -- and --

             John M. Dubreuil, Esq.
             Paul R. Trapani, III, Esq.
             Daigle Fisse & Kessenich
             227 Highway 21
             Madisonville, Louisiana 70447
             Telephone: (985) 871-0800
             Email: jdubreuil@daiglefisse.com
                    ptrapani@daiglefisse.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; and Patrick Gros CPA, APAC, as
accountant.


FIELDPOINT PETROLEUM: Shareholders Want Management Replaced
-----------------------------------------------------------
2390530 Ontario Inc. and Natale Rea (2013) Family Trust, holders of
6.98% of the outstanding shares of FieldPoint Petroleum
Corporation, sent a letter to the Company's Board of Directors on
April 20, 2018.  In the letter, shareholders stated that they
believe that the primary reason for the Company's persistent poor
operational and financial performance and declining stock price is
its management which has demonstrated a lack of both ability and
willingness to take the necessary steps to reverse these negative
trends.  Accordingly, the shareholders proposed not to renew
Management's contracts upon expiration.

"We express our deep concern about the Company's continuing poor
performance, the delisting from the NYSE and the resulting decline
in its stock price, which have resulted in a dramatic loss of
shareholder value over the past several years.  All this has
happened despite improving crude oil prices.  The purpose of this
letter is to urge the Board of Directors of the Company to take
immediate action to address the operational, financial and other
issues identified in our letter and to invite the Board to engage
in an open and constructive dialogue regarding the challenges
facing the Company," Natale Rea wrote.

The Company has suffered recurring losses from operations and has a
net capital deficiency that raises substantial doubt about its
ability to continue as a going concern.  For the year ended Dec.
31, 2017, the Company had an operating loss of $1,112,597. For the
year ended Dec. 31, 2016, the Company had a net loss of $2,473,147
for the year ended Dec. 31, 2016.

The Company's deteriorating operational performance has created a
drain on its cash, significantly limited its ability to raise
traditional debt, impaired its growth prospects and eroded investor
confidence.

The Company was not in compliance with the NYSE MKT continued
listing standards and received an official delisting notice on Nov.
16, 2017.  The Company's warrants were also delisted from the NYSE
American (formerly NYSE MKT) on Nov. 17, 2017, and then expired
March 23, 2018.

"Given the poor recent performance, the tenuous situation with the
Company's lender, the recent delisting and suspense of shares and
overall lack of performance, it is clear that the existing
management is either unable or unwilling to take those steps
necessary to ensure the Company's preservation in this market.
Given the foregoing, the retention of current management does not
appear to be in the best interest of the Company and its
shareholders, and it is our position that the contracts of current
management should not be renewed upon expiration," Natale Rea
added.

The letter also mentioned that the shareholders' subsidiary,
Trivista Operating LLC, holds interests in the Ranger and Taylor
Serbin fields and has filed suit for non-payment by the Issuer of
outstanding disputed invoices of $107,000 plus attorney fees and
court costs on Feb. 26, 2018.

As of April 20, 2018, the Shareholders beneficially own 744,212
shares of Common Stock, all of which are directly held by 2390530.
The Shares represent approximately 6.98% of the Common Stock
outstanding.  The percentage of the Common Stock outstanding
reported in the Schedule 13D are calculated based upon the
10,669,229 shares of Common Stock outstanding as of March 30, 2018,
as reported in the Issuer's Annual Report on Form 10-K filed by the
Issuer with the Securities and Exchange Commission on April 2,
2018.

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

                     https://is.gd/rHrsQE

                  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.

Fieldpoint Petroleum reported net income of $2.66 million in 2017
compared to a net loss of $2.47 million in 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.

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.


FIELDWOOD ENERGY: Prepackaged Plan Declared Effective
-----------------------------------------------------
BankruptcyData.com reported that Fieldwood Energy's Joint
Prepackaged Chapter 11 Plan became effective, and the Company
emerged from Chapter 11 protection. The U.S. Bankruptcy Court
confirmed the Plan on April 2, 2018. According to a corporate press
release the Court also approved the Debtors' acquisition of Noble
Energy's deepwater oil and gas assets in the Gulf of Mexico for a
purchase price of $480 million, subject to customary price
adjustments. Weil Gotshal & Manges' Matthew Barr, counsel to the
Debtors, comments, "The three key features of the debtors'
prepackaged plan: (i) a deleveraging of approximately $1.6 billion
of second lien debt, (ii) a $525 million rights offering to the
prepetition second lien lenders for up to 75% of reorganized
Fieldwood Energy Inc.'s equity (subject to dilution by the MIP),
backstopped by certain RSA parties including Riverstone and the
members of a cross-holder group in exchange for 4.5% of the new
equity (subject to dilution by the MIP) and (iii) the acquisition
of all of Noble Energy's deepwater assets in the Gulf of Mexico for
a cash purchase price of $480 million, subject to customary price
adjustments."

                     About Fieldwood Energy

Fieldwood Energy -- https://www.fieldwoodenergy.com/ -- is a
portfolio company of Riverstone Holdings focused on acquiring and
developing conventional assets, primarily in the Gulf of Mexico
region.  It is the largest operator in the Gulf of Mexico owning an
interest in approximately 500 leases covering over 2 million gross
acres with 1,000 wells and 750 employees.

Fieldwood Energy LLC and its 13 affiliates sought Chapter 11
protection (Bankr. S.D. Tex. Lead Case No. 18-30648) on Feb. 15,
2018, with a prepackaged plan that would deleverage $3.286 billion
of funded by $1.626 billion.

Fieldwood estimated $1 billion to $10 billion in assets and debt.

The Company has engaged Weil, Gotshal & Manges LLP as its legal
counsel, Evercore Group LLC as its financial advisor, and Opportune
LLP as its restructuring advisor.  Prime Clerk LLC is the claims
and noticing agent.

The First Lien Group has engaged O'Melveny & Myers LLP as its legal
counsel and Houlihan Lokey Capital, Inc. as its financial advisor.
The RBL Lenders have engaged Willkie Farr & Gallagher LLP as its
legal counsel and RPA Advisors, LLC as its financial advisor.  The
Cross-Holder Group has engaged Davis Polk & Wardwell LLP as its
legal counsel and PJT Partners LP as its financial advisor.
Riverstone has engaged Vinson & Elkins LLP as its legal counsel and
Perella Weinberg Partners as its financial advisor.


FRANKLIN ACQUISITIONS: R. Ingalls Named Chapter 11 Trustee
----------------------------------------------------------
Henry G. Hobbs, Jr., Acting U.S. Trustee for Region 7, seeks
approval from the U.S. Bankruptcy Court for the Western District of
Texas of his appointment of Ronald Ingalls as trustee in the
bankruptcy case of Franklin Acquisitions LLC.

Ronald Ingalls will post a bond with a surety acceptable to the
U.S. Trustee, in the amount of $25,000 to protect the estate.

Ronald Ingalls can be reached at:

         Ronald Ingalls
         P.O. Box 2867
         Fredericksburg, TX 78624-1927
         Phone: (832) 307-3244
         Email: ron@ingallstrustee.com

                 About Franklin Acquisitions

Franklin Acquisitions LLC is a privately-held company whose
principal assets are located at 932 Cherry Hill, El Paso, Texas.

Franklin Acquisitions sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Tex. Case No. 18-30185) on Feb. 6,
2018.  In the petition signed by William D. Abraham, member, the
Debtor estimated assets and liabilities of $1 million to $10
million.  Judge H. Christopher Mott presides over the case.


FRANKLIN ACQUISITIONS: Trustee Selling El Paso Property for $855K
-----------------------------------------------------------------
Ronald Ingalls, Chapter 11 Trustee of the bankruptcy estate of
Franklin Acquisitions, L.L.C, asks the U.S. Bankruptcy Court for
the Western District of Texas to authorize the sale of the real
property, commonly known as 212 W. Overland Avenue, El Paso, Texas,
including improvements located thereon, to the City of El Paso for
$855,000.

The Trustee and the City of El Paso have entered into a Contract of
Sale for the Property, subject to the Court's approval.  The El
Paso County Appraisal District has valued the property at $167,917.
The Property will be sold for $855,000 with $40,000 earnest money
deposit.  It will be sold free and clear of all liens, claims,
interests and encumbrances.

Following is information about the proposed sale:

     a. The name and address of the proposed buyer or lessee: City
of El Paso, Attn: City Manager, P.O. Box 1890, El Paso, Texas
79950-1890.

     b. The proposed consideration to be received by the estate,
including estimated costs of the sale or lease, including
commissions, auctioneer's fees, costs of document preparation and
recording and any other customary closing costs: The purchase price
is $855,000.  The Buyer is responsible for the cost of a title
policy and survey.  Total costs of sale are not known but will not
include a broker's commission.

     c. A description of the estimated or possible tax consequences
to the estate, if known, and how any tax liability generated by the
use, sale or lease of such property will be paid: unknown

A preliminary title search indicates these liens, judgments, and
other claims may exist against the Real Property:

     a. Deed of Trust dated Feb. 15, 2000 recorded in Volume 3739,
Page 1664, Real Property Records of El Paso County, Texas, along
with an Assignment of Rents and Leases and Security Agreement
recorded in Volume 3739, Page 1673, Real Property Records of El
Paso County, Texas, both in favor of Robert Malooly,

     b. Notice of Lis Pendens recorded on Sept. 7, 2017 in Clerk's
File Number 20170065942, Real Property Records of El Paso County,
Texas, and Notice of Sheriff's Sale in relation to Writ of
Execution in Clerk's File Number 20170092759, Real Property Records
of El Paso County, Texas, relating to a lawsuit brought by IFSGA
Management, LLC.

     c. Tax Lien Contract pursuant to Section 32.06 of the Texas
Tax Code dated Oct. 31, 2017 recorded in Clerk's File Number
20170081938, Real Property Records of El Paso County, Texas, and
Transfer of Tax Lien and Certified Statement recorded in Clerk's
File Number 20180002426, Real Property Records of El Paso County,
Texas, both in favor of Propel Financial Services, LLC,

     d. Security interest granted to William D. Abraham Children's
Trust, secured party, by Norteno Group, L.L.C., as reflected in
Financing Statement filed Jan. 12, 2009 in Clerk's File Number
20090080196, Real Property Records of El Paso County, Texas.

     e. Landlord's Lien Statement filed on Oct. 29, 2003 by William
D. Abraham against Estrella Sola, Inc., recorded in Volume 4730,
Page 26, Real Property Records of El Paso County, Texas.

     f. Notice of Child Support Lien against William Abraham, also
known as William David Abraham, filed Oct. 1, 2014 in the amount of
$473,344, recorded in Clerk's File Number 20140063539, Real
Property Records, El Paso County, Texas; Notice of Child Support
Lien against William Abraham, filed April 29, 2015 in the amount of
$473,344, recorded in Clerk's File Number 20150027961, Real
Property Records, El Paso County, Texas, and Notice of Child
Support Lien against William Abraham, filed Aug. 7, 2015 in the
amount of $473,344, recorded in Clerk's File Number 20150055473,
Real Property Records, El Paso County, Texas; all in favor of Laura
Lynch.

     g. Abstract of Judgment in favor of IGSFA Management, LLC
against William Abraham, in the amount of $1,035,047 plus cost and
interest, filed May 31, 2017, recorded in Clerk's File Number
20170039643, Real Property Records, El Paso County, Texas.  Said
Abstract of Judgment being modified and/or extended by instrument
recorded in/under Clerk's File Number 20170067871, Real Property
Records, County, Texas. Said Abstract of Judgment being modified
and/or extended by instrument recorded in Clerk’s File Number
20170092475, Real Property Records, El Paso County, Texas.

     h. Abstract of Judgment in favor of the City of El Paso, Texas
and its Building and Standards Commission, against Caples Land Co.,
LLC and William D. Abraham, in the amount of $1,242,486 plus cost
and interest, filed Nov. 21, 2017, recorded in Clerk's File Number
20170086983, Real Property Records, El Paso County, Texas.

      i. Abstract of Judgment in favor of Ivan Aguilera, against
William D. Abraham, in the amount of $105,000 plus cost and
interest, filed Dec. 11, 2017, recorded in Clerk's File Number
20170091428 Real Property Records, El Paso County, Texas.

     j. Abstract of Judgment in favor of IGSFA Management, LLC
against William Abraham, in the amount of $108,755 plus cost and
interest, filed Dec. 13, 2017, recorded in Clerk's File Number
20170092474, Real Property Records, El Paso County, Texas.

The foregoing liens will attach to the sale proceeds in the order
of priority.  Not all of the liens will be paid, and no money will
remain on hand for the bankruptcy estate.  The sale will benefit
the estate because there are multiple lienholders with claims to
multiple properties.  Although the sale will not result in cash to
the estate, it creates the potential for the estate to receive cash
from later sales.

The Trustee intends to ask consent from the lienholders that will
not be paid in full.  In the alternative, the lienholders could be
compelled to accept a satisfaction because the property is subject
to being condemned by the City of Austin.  Under a condemnation,
lienholders would be paid in order of priority.

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

    http://bankrupt.com/misc/Franklin_Acquisitions_49_Sales.pdf

The Purchaser:

          City Manager
          City of El Paso
          P.O. Box 1890
          El Paso, TX 79950-1890

The Purchaser is represented by:

          City Attorney
          City of El Paso
          P.O. Box 1890
          El Paso, TX 79950-1890

                  About Franklin Acquisitions

Franklin Acquisitions LLC is a privately-held company whose
principal assets are located at 932 Cherry Hill, El Paso, Texas.

Franklin Acquisitions sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Tex. Case No. 18-30185) on Feb. 6,
2018.  In the petition signed by William D. Abraham, member, the
Debtor estimated assets and liabilities of $1 million to $10
million.  

Judge H. Christopher Mott presides over the case.  

On March 13, 2018, the Court appointed Ronald Ingalls as Chapter 11
trustee.


FULLCIRCLE REGISTRY: Incurs $763K Net Loss in 2017
--------------------------------------------------
FullCircle Registry, Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss of
$763,379 on $1.12 million of revenues for the year ended Dec. 31,
2017, compared to a net loss of $1.07 million on $1.08 million of
revenues for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, FullCircle Registry had $4.39 million in total
assets, $7.27 million in total liabilities and a total
stockholders' deficit of $2.88 million.

The Company had total assets consisting of $30,711 in cash, $13,981
of other current assets, and $4,335,029 of net fixed assets in
Georgetown 14, which includes accumulated depreciation of
$2,406,378.

Total liabilities include $252,978 in accounts payable, $95,931 in
accrued expenses, $502,481 in accrued interest, $149,000 of
advances from shareholder, $165,000 in notes payable, $1,376,612 of
notes payable-related party, $64,164 of current portion of
long-term debt and $4,670,531 of the long-term portion of our
long-term debt.

Net cash used by operating activities ending Dec. 31, 2017 was
$314,794 compared to net cash used by operating activities for the
year ended Dec. 31, 2016 of $88,038.  During the year ended Dec.
31, 2017, $169,973 was used on investing activities, and $495,366
was provided by financing activities.  During the year ended Dec.
31, 2016, $0 was used in investing activities and $90,837 was
provided by financing activities.

The report from the Company's independent accounting firm Somerset
CPAs, P.C. on the consolidated financial statements for
the year ended Dec. 31, 2017, includes an explanatory paragraph
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.

"We are currently focused on increasing revenues from our
operations and reducing debt through converting notes payable to
common stock," said the Company in the SEC filing.  "We may also
seek funding from securities purchases or from lenders offering
favorable terms.  No assurance can be given that we will be able to
obtain the total capital necessary to fund our new business plans.
In such an event, this may have a materially adverse effect on our
business, operating results and financial condition."

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

                        https://is.gd/wWQS9n

                      About FullCircle Registry

Shelbyville, Kentucky-based FullCircle Registry, Inc.'s initial
business began in 2000 a technology-based business that provided
emergency document and health record retrieval services.  As the
records and documents retrieval business model emerged, competitors
seized upon the opportunity to provide retrieval services to
businesses.  As a result of these industry trends, the Company's
individual-based records retrieval solution became unmarketable.
The Company then initiated a series of new business models intended
to provide value for the Company's shareholders. Since 2008, the
Company has created four subsidiaries to focus on additional
business opportunities in the distribution of insurance agency,
prescription assistance services, medical supplies, and movie
theater entertainment.  Visit http://www.fullcircleregistry.comfor
more information.


G.A.F. SEELIG: Exclusive Filing Period Extended Through August 27
-----------------------------------------------------------------
Judge Elizabeth S. Stong of the U.S. Bankruptcy Court for the
Eastern District of New York, at the behest of G.A.F. Seelig, Inc.,
has extended the Debtor's Exclusive Filing Period through and
including Aug. 27, 2018 and Debtor's Exclusive Solicitation Period
through and including Oct. 26, 2018.

The Troubled Company Reporter has previously reported that the
Debtor requested for an additional 120 days extension of the
exclusive periods to provide Debtor ample time to determine what
will be available for distribution under a plan such that creditors
can vote with a reasonable understanding of the potential benefits
to their respective classes.

The most significant factor that delayed Debtor's ability to file a
plan was the Debtor's effort to sell its operating assets at the
inception of this case to The Chef's Warehouse, Inc. When Chef's
Warehouse withdrew its offer to purchase Debtor's operating assets,
the Debtor briefly entertained a sale of assets, although not a
sale of operations, to another entity.

Ultimately, the Debtor determined that an orderly liquidation of
assets and winddown of its affairs would best serve the interests
of its creditors. The Debtor had been proceeding to take the
necessary steps to market and sell its remaining hard assets
online, and a public auction to be conducted on March 20, 2018. The
Debtor also had been working to collect its accounts receivable and
close down its physical location.

Once the auction is conducted on March 20, the remaining accounts
receivable are collected and the leased location is closed, the
Debtor will have sufficient information to file a plan providing
creditors with information necessary to determine whether to
support the plan. As such, any plan that the Debtor puts forth
prior to completing these activities would be pure speculation and
provide creditors with little guidance in voting on such plan.

                      About G.A.F. Seelig

Headquartered in Woodside, New York, G.A.F. Seelig, Inc., is a
family owned company that distributes dairy products (skims,
lo-fats, whole milk), creams, yogurts, juices, water, imported and
domestic cheeses, purees, raviolis and pastas, oils and vinegars,
chocolate and an ever expanding array of food service items.

G.A.F. Seelig, Inc., filed Chapter 11 petitions (Bankr. E.D.N.Y.
Case Nos. 17-46968) on Dec. 30, 2017.  In the petition signed by
Rodney P. Seelig, president, the Debtor estimated assets of $1
million to $10 million and total liabilities of $1 million to $10
million.

The Debtors tapped Michael L Moskowitz, Esq., at Weltman &
Moskwitz, LLP, as bankruptcy counsel; and MYC & Associates, Inc.,
as auctioneer.


GARDNER DENVER: Moody's Hikes CFR to B1, Outlook Positive
---------------------------------------------------------
Moody's Investors Service upgraded the Corporate Family Rating
("CFR") and Probability of Default Ratings of Gardner Denver, Inc.
to B1 and B1-PD from B2 and B2-PD, respectively. The CFR upgrade is
based on Moody's expectation that the company will continue to
generate strong operating performance due to both favorable order
trends in its three core businesses as well as positive end-market
fundamentals particularly in the company's industrial and energy
businesses. Concurrently, Moody's upgraded the ratings on the
company's senior secured revolving credit facility and term loans
to B1 from B2. The company's speculative grade liquidity rating was
upgraded to SGL-1 from SGL-2 reflecting Moody's expectation that
the company will maintain very good liquidity supported by a
meaningful cash build up and strong and growing free cash flow
generation over the next twelve months. The ratings outlook is
positive.

Moody's took the following rating actions on Gardner Denver, Inc.:

Ratings Upgraded:

Corporate Family Rating, to B1 from B2

Probability of Default Rating, to B1-PD from B2-PD

Senior secured revolving credit facility due 2018, to B1 (LGD3)
from B2 (LGD3)

Senior secured revolving credit facility due 2020, to B1 (LGD3)
from B2 (LD3)

$1.3 billion senior secured term loan due 2024, to B1 (LGD3) from

B2 (LGD3)

EUR615 million senior secured term loan due 2024, to B1 (LGD3)
from B2 (LGD3)

Speculative Grade Liquidity Rating to SGL-1 from SGL-2

Outlook, Positive from Stable

RATINGS RATIONALE

The ratings upgrade was driven by the anticipated continued
positive trend in operating results stemming from year-end reported
order growth across the company's three core operating segments and
positive end-market fundamentals supported by overall global
economic growth. The company's financial leverage profile as
measured by debt/EBITDA is expected to further improve to the 3.5x
range over the next 12-to-18 months from 4.1x (including Moody's
standard adjustments) at December 31, 2017 largely through earnings
growth. Free cash flow should improve meaningfully relative to 2017
because of the absence of significant IPO-related expense,
reduction in cash interest and less cash taxes due to the reduction
in the US corporate tax rate.

Gardner Denver's B1 CFR reflects its well-established position in
engineered products, diversity by end-market and geography, healthy
margins and good free cash flow generation. The company's EBITDA
margins are supported by its brand strength in mission critical
applications in its core energy, industrial and medical segments as
well as the benefits from restructuring efforts. The company
possesses a relatively large scale within its market (approximately
$2.4 billion annual revenue base), a sizable aftermarket business
(grown to approximately 40% of sales) and its diversity by
end-market and geography with over half of sales generated abroad.
These factors temper the high degree of cyclicality in certain of
its end-markets such as oil and gas drilling and
economically-sensitive industrial businesses. Management's good
cost discipline is demonstrated by a resilient EBITDA margin during
the 2014-2016 commodity down-cycle.

Underlying the expectation for EBITDA improvement is the company's
positive order growth across its three business segments, positive
end-market fundamentals particularly in its global industrial and
U.S. energy-related business as well as benefits from new product
introductions such as consumables. These positive attributes are
expected to more than offset credit challenges in the form of the
margin drag from steel and copper cost increases, the inherent
seasonality in the company's energy segment and cyclicality in both
energy and industrial markets. There is event risk related to the
ongoing wind down of KKR's ownership interest including the
potential for use of cash and debt to fund share repurchases.
Nevertheless, the positive credit considerations are expected to
more than counterbalance the aforementioned credit risks. The
company's very good liquidity further supports the ratings.

The positive ratings outlook is based on the expectation that the
company's operating earnings will continue to improve largely due
to strong order trends in the company's businesses and positive
end-market fundamentals. The outlook also reflects the potential
for reduced event risk if additional secondary offerings continue
to reduce KKR's ownership position without consuming cash or
increasing debt.

Gardner Denver's SGL rating was upgraded to SGL-1 from SGL-2 due to
Moody's expectation that the company will maintain very good
liquidity over the next year supported by high cash balances
(albeit the majority located abroad) and the expectation of ample
free cash flow generation. The company reported cash balances
totaling $393 million (as of December 31, 2017) that provides
strong cover of the modest level of required term loan amortization
(1% per annum or slightly over $20 million). The bulk of the cash
is held overseas but is available to support domestic liquidity if
necessary. Moody's expects the company to generate positive free
cash flow in the high-single-digits as a percentage of debt over
the next 12 months. External liquidity is provided by the company's
revolving credit facility with the anticipation that it will remain
undrawn over the next 12 months. A step-down in the commitment to
$270 million in July 2018 will not meaningfully affect liquidity.
Additionally, the company possesses a $125 million receivables
securitization facility due 2020 that it utilizes for letters of
credit but can access for borrowings in the event needed. Moody's
does not expect the revolver's maximum 7.5x secured debt-to-EBITDA
covenant to be triggered and believes there is good headroom under
the covenant. There are no term loan financial maintenance
covenants.

An upward rating action would be driven by expectations of
debt-to-EBITDA improving to and sustained below 3.5x, free cash
flow-to-debt trending towards the 10% level as well as continued
positive organic revenue growth while maintaining good liquidity.

A ratings downgrade would be considered if the company's liquidity
profile were to weaken including a decline in free cash flow
generation and/or increased reliance on its revolving credit
facility, lack of improvement in top line revenue performance on a
year-over-year basis as well as debt-to-EBITDA reaching and
consistently above 5.0x. A debt-financed dividend and/or share
repurchases would also exert downward ratings pressure.

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

Gardner Denver, Inc. ("Gardner Denver"), headquartered in
Milwaukee, WI is a global manufacturer of compressors, pumps and
blowers used in general industrial, energy, medical and other
markets. Funds affiliated with Kohlberg Kravis Roberts & Co. L.P.
("KKR") purchased the company in July 2013. Post the company's May
2017 IPO, KKR remains a controlling shareholder, owning slightly
over 60% of the company's common shares. For the twelve months
ended December 31, 2017, the company generated revenues of
approximately $2.4 billion.


GATEWAY BUICK: NextGear Seeks to Prohibit Cash Collateral Use
-------------------------------------------------------------
NextGear Capital, Inc., requests the U.S. Bankruptcy Court for the
Eastern District of Missouri to (a) prohibit turnover of
collateral; use of collateral; and to segregate cash collateral by
Gateway Buick GMC, Inc. or alternatively providing adequate
protection to NextGear and (b) require Gateway Buick to identify,
account for and segregate all cash collateral of NextGear.

NextGear relates that sometime in October 2014, the Debtor and
NextGear entered into a Demand Promissory Note and Loan and
Security Agreement in the principal sum of $17,500,000, pursuant to
which, NextGear asserts a valid first priority perfected security
interest on all of the collateral, which includes all vehicles,
parts, and accounts held by Debtor including all rebates and other
amounts due to Debtor from General Motors which, in turn,
constitutes the cash collateral of NextGear.

Subsequently, in July 2017, the Debtor and NextGear executed an
Amended and Restated Forbearance Agreement. Under the terms of the
Forbearance Agreement, Debtor promised to pay NextGear $10,708,389
for out of trust obligations at the interest rate of 5% per annum
in consecutive, weekly installment payments in the amount of
$10,411 beginning October 6, 2017, with a final balloon payment due
on or before March 30, 2018.

However, NextGear contends that the Debtor defaulted under the
terms of the Note, the Forbearance Agreement and Mortgage by, inter
alia, failing to make payments of principal and/or interest due
thereunder, failing to make the Out of Trust Obligations Final
Payment, failing to make the Stock Indebtedness Final Payment, and
for selling additional units of Lender Financed Inventory out of
trust, meaning that the units were sold and the proceeds from the
sales were not remitted to NextGear as required under the terms of
the Note.

Generally, NextGear explains that when a new car sale occurs, the
floorplan loan that NextGear has made with respect to the vehicle
is to be paid off within 24 hours of the dealer's receipt of the
sale proceeds. Sometimes the amount paid or financed by the
consumer is insufficient to pay NextGear in full, and in these
situations, the Debtor would then be entitled to rebate money from
General Motors to pay NextGear in full. General Motors would send
the rebate money to the Debtor directly, but, instead of paying
those funds to NextGear, the Debtor would use those funds for other
purposes.

Prior to commencing a proceeding to replevin its collateral,
NextGear requested that Debtor and its principals, including
Michael Shanahan Jr., provide additional working capital to Debtor.
However, none of Debtor's principals either had the ability, or
were willing, to provide additional working capital to Debtor to
support Debtor's operating losses.

Commencing on April 2, 2018 and prior to Debtor filing its
bankruptcy petition, NextGear took possession of approximately 340
vehicles (251 new vehicles; 64 used vehicles; and 25 vehicles not
presently on NextGear's floorplan) that are subject to NextGear's
security interest. In taking possession of the Repossessed Vehicles
NextGear incurred out of pocket expenses of approximately
$100,000.

NextGear anticipates that the Debtor will request that the Court
order NextGear to turn over the repossessed vehicles to Debtor and
that Debtor be authorized to use NextGear's cash collateral.

Accordingly, NextGear, as the holder of a security interest in the
Collateral, including the Repossessed Vehicles, and cash
collateral, objects to any proposed use, sale, or lease of the
collateral or cash collateral by Debtor and requests that the Court
prohibit such use, sale, or lease or condition such use, sale, or
lease as is necessary to provide adequate protection of NextGear's
interest in the collateral. NextGear specifically requests that the
Court deny any request of Debtor for turnover of the repossessed
vehicles.

NextGear relates that for over two years, the Debtor, at the helm
of Don Davis, has engaged in a scheme to defraud NextGear for over
$15 million by, among other things, selling over 400 vehicles out
of trust and actively concealing receipt of NextGear's sale
proceeds by falsifying funding notices.

NextGear further relates that due to the Debtor's inadequate
management and undercapitalization, the Debtor defaulted on its
Note and forbearance agreement with NextGear by continuing to sell
hundreds of vehicles out of trust. The Debtor's defaults and
nefarious conduct have nearly doubled the $17,500,000 line of
credit granted to the Debtor. The Debtor owes NextGear over $32
million of which $15 million represents funds the Dealer has
absconded with and not remitted to NextGear.

Further, NextGear asserts that the Debtor's recent operational
history includes growing sales out of trust at the rate of $300,000
per month from NextGear's collateral pool, failing to pay over
$600,000 in consumer lien payoffs, and failing to remit sales tax.
NextGear contends that the profit that the Debtor projects in its
proposed cash collateral budget comes at the expense of NextGear,
unsuspecting consumers, and the State of Missouri.

While NextGear has been willing to work with the Debtor in the
past, however, the Debtor has failed to provide any information to
suggest that any form of reorganization or sale is possible and the
Debtor has not taken any material steps to obtain alternative
financing or to sell the dealership. NextGear believes that without
financing, the Debtor has no means to buy or otherwise replenish
their inventory and have no offers to purchase the dealership.

Although the Debtor claims there is a potential buyer for the real
estate, however, NextGear claims that there is no assurance or
evidence that any such purchase will come to fruition because this
is the same story NextGear has been hearing for months already. In
addition, any value the dealership held as a going concern has
likely vanished since the Debtor has not been operating at full
capacity for almost a week.

Thus, NextGear objects to the use of its cash collateral and the
accompanying diminution in value of its collateral pool because the
Debtor cannot show it can adequately protect NextGear. NextGear
asserts that the Debtor has not provided any evidence of sources of
new capital or financing including injection of capital from the
Debtor's notable ownership group.

NextGear submits that the Debtor has no hope of reorganization and
has continued to prove it cannot adequately run a scar dealership.
Thus, NextGear asserts that the Court should not permit Debtor to
continue down this road and should grant NextGear relief from the
stay immediately.

Counsel for NextGear Capital, Inc.  

              James E. Carlberg, Esq.
              Bose Mckinney & Evans LLP
              111 Monument Circle, Suite 2700
              Indianapolis, Indiana 46204
              Telephone: 317-684-5000
              Fax: 317-684-5173

              -- and --

              Spencer P. Desai, Esq.
              Carmody MacDonald PC
              120 South Central Ave., Suite 1800
              St. Louis, MO 63105
              Telephone: 314-854-8600
              Fax: 314-854-8620

                      About Gateway Buick

Gateway Buick GMC is an automotive dealer in the greater St. Louis
area offering a selection of new and used vehicles with 37 service
bays scattered across the country.

Gateway Buick GMC, Inc., filed a Chapter 11 petition (Bankr. E.D.
Mo. Case No. 18-42085), on April 3, 2018.  In the petition signed
by Donald Davis, president, the Debtor estimated $50 million to
$100 million in assets and $10 million to $50 million in
liabilities.  The case is assigned to Judge Charles E. Rendlen III.
The Debtor is represented by John Talbot Sant, Jr., Esq. of
Affinity Law Group.


GEM HOSPITALITY: City Seeks Appointment of Chapter 11 Trustee
-------------------------------------------------------------
City of Peoria asks the U.S. Bankruptcy Court for the Central
District of Illinois to appoint a Chapter 11 Trustee in the
bankruptcy cases of GEM Hospitality, LLC and its
debtor-affiliates.

Peoria, a creditor and party in interest in these jointly
administered cases, asserts that the Debtors Pere Marquette Hotel,
LLC, Pere Marquette Courtyard, LLC, Pere Marquette Garage, LLC, and
Pere Marquette Garage MT, LLC, together with their Managers, Gary
E. Matthews and Monte Brannan, have committed acts constituting
fraud, dishonesty, incompetence, and/or gross mismanagement of the
affairs of Debtors.

Peoria has invested nearly $40 million in the success of Debtors'
hotels, in the form of a redevelopment grant of roughly $30,000,000
(derived from $31,655,000 of general obligation bonds of Peoria)
and additional loaned funds in the initial principal amount of
$7,000,000.

Peoria is a party in the Foreclosure Case of INDURE Build-to-Core
Fund, LLC f/k/a IBEW-NECA Diversified Underwritten Real Estate
Fund, LLC vs. Pere Marquette Hotel, LLC, et al., Peoria County, IL
Case No. 17 CH 100, which was filed on February 28, 2017. Peoria is
named as a defendant in the Foreclosure Case by reason of its
second-priority Mortgage in the principal amount of $7,000,000 on
that certain property sought to be foreclosed upon in the
Foreclosure Case, namely: the Pere Marquette Marriott, the adjacent
Courtyard hotel, and the adjacent parking garage.

Peoria filed Counterclaims in the Foreclosure Case seeking monetary
judgments on certain loan obligations against Pere Marquette Hotel,
LLC, Pere Marquette Courtyard, LLC, Pere Marquette Garage, LLC, and
Pere Marquette Garage MT, LLC, as well as Pere Marquette TIF, Inc.,
and against Gary E. Matthews. Matthews guaranteed Debtors'
performance of the City Mortgage and related obligations.

Prior to the Foreclosure Case, Debtors, Matthews, and Peoria
entered into a side letter agreement, pursuant to which, Debtors
and Matthews agreed that as long as amounts were due to Peoria on
the City Mortgage, Debtors would not "make any payment of any
management fees, developer fees and/or similar fees directly or
indirectly to Gary Matthews, Monte Brannan and/or any holder of
equity interests in [Debtors]."

At all relevant times, there has been an operations manager for the
hotels: First Hospitality Group, Inc. However, Peoria believe that
Matthews and Brannan, the Managers of Debtors, were directing and
controlling FHG (up until the appointment of the receiver.

On February 15, 2018, Peoria served a Subpoena for Documents in the
Foreclosure Case on South Side Trust and Savings Bank, requesting
documents pertaining to activities in bank accounts in the names of
Debtors, Matthews, Monte Brannan, and related entities and persons,
on and after July 1, 2014 (the date of the Side Letter).

The records of the bank accounts of Borrower Pere Marquette Hotel,
LLC reflect substantial payments to EM Properties, Inc. (a company
controlled by Matthews), to Brannan & Co. (a company controlled by
Brannan), and to Brannan personally, namely, checks reflecting
payments of more than $1.6 million after July 1, 2014 (the date of
the Side Letter). Of this amount over $732,500 was paid out during
the pendency of the Foreclosure Case. (Notably, EM Properties, Inc.
and Brannan & Co. are merely affiliates of Matthews and Brannan,
respectively, and have no known ownership interest in the hotels).


Peoria discovers that while certain checks identify Brannan & Co.
as "General Contractor," the actual general contractor for the
construction of the hotels was Core Construction (which is owed
approximately $2.5 million by Debtors and by Matthews and Brannan,
as guarantors).

Peoria contends that it has received documents from South Side Bank
& Trust, which indicate that the Debtors and their Managers have
diverted over $1.6 million to themselves over the past several
years, in flagrant and repeated violation of contractual
commitments to Peoria, while (a) property taxes for the hotels were
not being paid, in violation of an escrow agreement requiring
monthly payments; (b) hotel, restaurant and amusement taxes owed to
Peoria were not being paid; (c) Marriott -- the franchisor for the
hotels -- was not being timely paid, resulting in loss of
functionality of the reservation system for the hotels and
attendant loss of revenues; and (d) the Plaintiff in the
Foreclosure Case was not being paid.

At the time the Petitions were filed in these jointly-administered
cases, control over the hotels had finally been wrested away from
Debtors and their Managers, by imposition of a receivership order
in the Foreclosure Case. It is imperative for any potential
restructuring and for the creditors that the Debtors and their
Managers to not reassert control over the hotels.

Peoria asserts that the Debtors, and their Managers, Matthews and
Brannan, have committed acts constituting fraud, dishonesty,
incompetence, and/or gross mismanagement of the affairs of Debtors.
In particular: (1) the alleged misconduct was material; (2) Debtors
treated insiders and affiliated entities (Matthews and Brannan)
better than other creditors or customers (failing to pay real
estate taxes, HRA taxes, mortgage payments, etc.); (3) Debtors made
pre-petition voidable preferences or fraudulent transfers; (4)
Debtors are unwilling or unable to pursue causes of action
belonging to the estate (resisting requests for information
concerning bank accounts throughout the Foreclosure Case); (5)
conflicts of interest on the part of management interfered with its
ability to fulfill its fiduciary duties to Debtors; and (6)
management engaged in self-dealing or squandering of corporate
assets. Therefore, appointment of a Chapter 11 Trustee is
appropriate.

The City is represented by:

     John S. Elias, Esq.
     Janaki Nair, Esq.
     Elias, Meginnes & Seghetti, P.C.
     416 Main Street, Suite 1400
     Peoria, Illinois 61602
     Telephone: (309) 637-6000
     Facsimile: (309) 637-8514
     Email: jelias@emrslaw.com
            jnair@emrslaw.com

                    About GEM Hospitality

GEM Hospitality, LLC, and its affiliates are privately-held
companies in Peoria, Illinois, engaged in activities related to
real estate.  GEM is owned by Gary Matthews and his partners.  Mr.
Matthews is the developer of the Marriott Pere Marquette and
adjoining Courtyard by Marriott.

The Debtors sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Ill. Lead Case No. 18-80361) on March 17, 2018.
The petition was signed by Jeffrey T. Varsalone, the Debtors' chief
restructuring officer.  Mr. Varsalone is managing director of CBIZ
MHM, LLC.

The Debtors estimated assets and liabilities of $50 million to $100
million.

Judge Thomas L. Perkins presides over the cases.  

Jonathan P. Friedland, Esq., at Sugar Felsenthal Grais & Helsinger
LLP, serves as counsel to GEM.

No official committee of unsecured creditors has been appointed in
the Chapter 11 cases of GEM Hospitality, LLC and its affiliates as
of April 16, according to a court docket.


GEORGE FORD: Involuntary Chapter 11 Case Summary
------------------------------------------------
Alleged Debtor:   George Ford and Sons, Inc.
                  900 East Mermaid Lane
                  Wyndmoor, PA 19038

Case Number:      18-12754

Type of Business: Founded in 1971, George Ford & Sons, Inc.
                  is a manufacturer of fused silica tempering oven
                  rollers.  Headquartered in the Philadelphia
                  region, the Company supplies glass and oven
                  manufacturers worldwide with new and refinished
                  rollers that allow clients to produce the
                  highest quality glass products.

Involuntary
Chapter 11
Petition Date:    April 24, 2018

Court:            United States Bankruptcy Court
                  Eastern District of Pennsylvania (Philadelphia)

Judge:            Hon. Jean K. FitzSimon

Petitioning
Creditor:         Richard Ford
                  1217 McKean Road
                  Ambler, PA 19002

Petitioner's
Counsel:          Brian Joseph Smith, Esq.
                  BRIAN J. SMITH & ASSOCIATES PC
                  607 Easton Road, Suite B-1
                  Willow Grove, PA 19090-2536
                  Tel: 215-659-8700
                  Fax: 215-659-8701
                  E-mail: bsmith@lawbjs.com

Petitioner's
Claim Amount:     $3.33 million on account of judgment

A full-text copy of the Involuntary Petition is available for free
at http://bankrupt.com/misc/paeb18-12754.pdf


GEORGIA ANESTHESIA: Court Extends Plan Filing Until July 12
-----------------------------------------------------------
Judge James R. Sacca of the U.S. Bankruptcy Court for the Northern
District of Georgia extended Northeast Georgia Anesthesia Services,
Inc., 24 Amherst, LLC and Holladay Holdings, LLC's exclusive period
for filing a plan of reorganization and solicit acceptances of such
plan to July 12, 2018 and Sept. 10, 2018, respectively.  

The Troubled Company Reporter previously reported that an extension
of time will provide Debtors with an opportunity to develop
reasoned plans and to develop and negotiate what Debtors hope to be
consensual plans of reorganization.  As the Debtors are developing
and will present what they hope to be consensual plans of
reorganization, information must be analyzed and issues resolved
before Debtors can finalize such plans. Thus, any competing plans
would present a direct impediment to Debtors' progress.

                        About 24 Amherst

24 Amherst, LLC, is a real estate company based in Winder, Georgia.
Northeast Georgia Anesthesia Services Inc. is a medical group
specializing in interventional pain management, anesthesiology,
pain management, addiction medicine, physical medicine and
rehabilitation.

Holladay Holdings owns three pieces of commercial real property,
located at these addresses: (1) 1503 Professional Court, Dalton,
Georgia ("Dalton Property"); (2) 1620 Prince Avenue, Athens,
Georgia ("Athens Property"); and (3) 1638 Prince Avenue, Athens,
Georgia ("HQ Property").  Holladay Holdings rents the Dalton and
Athens Property to Northeast, which operates a pain and recovery
practice in each of the properties.  Holladay Holdings rents the HQ
Property to Northeast, where Northeast's headquarters is presently
located.

24 Amherst, LLC and its affiliates sought Chapter 11 protection
(Bankr. N.D. Ga. Case No. 17-22188) on Nov. 14, 2017.  Janene D.
Holladay, its member, signed the petitions.  

The Hon. James R. Sacca presides over these cases.

Anna Mari Humnicky, Esq., at Cohen Pollock Merlin & Small, P.C., is
the Debtor's counsel.  J. Allen Sermour, CPA PC, serves as the
Debtors' accountant.


GIDEON GROVE: Case Summary & 6 Largest Unsecured Creditors
----------------------------------------------------------
Debtor: Gideon Grove, LLC
        525 P. Austin Road
        Youngsville, LA 70592

Business Description: Gideon Grove, LLC owns three real properties


                      in Lafayette Parish, Louisiana consisting of
                      lots at Gideon Grove Subdivision and two
                      partially completed houses.  The Company
                      valued the Properties at $1.9 million
                      in the aggregate.

Chapter 11 Petition Date: April 24, 2018

Court: United States Bankruptcy Court
       Western District of Louisiana (Lafayette)

Case No.: 18-50512

Judge: Hon. Robert Summerhays

Debtor's Counsel: Thomas E. St. Germain, Esq.
                  WEINSTEIN & ST. GERMAIN
                  1414 NE Evangeline Thruway
                  Lafayette, LA 70501
                  Tel: (337) 235-4001
                  Fax: (337) 235-4020
                  Email: ecf@weinlaw.com

Total Assets: $1.90 million

Total Liabilities: $4.28 million

The petition was signed by Roderick Cawthorne, member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's six unsecured creditors is available for free
at:

                    http://bankrupt.com/misc/lawb18-50512.pdf


GILA RIVER: Connor Capital Buying Cresson Property for $850K
------------------------------------------------------------
Gila River Capital, LLC, asks the U.S. Bankruptcy Court for the
Northern District of Texas to authorize the private sale of the
single family residence located at 216 Constellation Drive,
Cresson, Texas to Connor Capital Group, LLC for $850,000.

The objection deadline is March 26, 2018.

The Debtor is a Texas Limited Liability Company formed in Texas on
August 30, 2007 for the sole purpose of purchasing the Property in
an area known as Bourland Field Estates.  Bourland Field Estates is
a unique concept real property development approximately 15 minutes
Southwest of Fort Worth, Texas, known as a "Fly-In Community,"
where the general concept features private residences, with
attached airplane hangers, and all attached to a central runway for
door-to-runway airplane taxi service.

The purchase of the Property by the Debtor was accomplished through
a loan from a purchase money loan given by Prosperity Bank on Sept.
l8, 2007 and modified on or about March 19, 2009.  Prosperity Bank
is a named creditor in the bankruptcy action.

The Debtor does not now own other Property, nor has Debtor ever
owned any asset other than the Property.  It does not qualify as a
single asset Debtor in these proceedings because the Property is
residential real property with fewer than four residential units
and because there is no substantial business conducted by the
Debtor on the Property other than the business of owning and
operating the real property and activities incidental.

The Debtor has never derived any income from the Property and the
Property does not presently generate any income.  It purchased the
Property in its name as a sole-member limited liability company for
real estate holding and investment purposes, but because of the
circumstances giving rise to the bankruptcy, the Debtor must now
sell the Property (its sole asset) to satisfy its existing
indebtedness to the Prosperity Bank, the local taxing authorities
and the Internal Revenue Service, each of whom are named creditors
in the bankruptcy action.

The Debtor's sole and principal owner and President is an
individual named William "Bill" Garner.  Bill Garner lives at the
Property.  Robert Moreno is an individual Guarantor of the
Indebtedness on the Property.  As a result of personal financial
losses in one or more business transactions in 2017, Bill Garner
was unable to continue to financially support the mortgage and tax
obligations owed by Debtor for the Property and caused Debtor to
wholly default on its loan payments.

The original principal indebtedness owed to Prosperity Bank was
$820,135 pursuant to the lender's recorded note, deed of trust and
modification instrument filed in the deed records of Parker County,
Texas.  On Nov. 8, 2017 Prosperity Bank accelerated the entire
balance of indebtedness then due, then totaling $429,914, together
with a notice of foreclosure sale scheduled to take place on Dec.
5, 2017.

The Debtor and the Guarantor were each unable to timely satisfy the
indebtedness owed to the lender.  The Debtor was compelled to ask
the Court's extraordinary protection under Chapter 11 by filing the
bankruptcy action to prevent foreclosure and/or complete loss of
its substantial equity in the Property.

The Debtor asks the Court to approve the private sale of the
Property to the Buyer.   The Buyer is a Texas Limited Liability
Company formed on Aug. 30, 2006, with its principal place of
business located at 1797 S. Valley, Lewisville, Texas.  The
principal Owner and President of Buyer is Matthew Chase Bryant.
Mr. Bryant is an experienced real estate investor and broker
engaged generally in
property investment, management, leasing and debt financing
transaction business ventures.

Neither Buyer nor Mr. Bryant own any interest in the Debtor's
business and are not affiliated in any way with the Debtor's
current ownership of the Property.  Notwithstanding same, in the
interest of disclosure of prior-business dealings, the Buyer has in
the past provided the described real estate-type services for
various unrelated business deals with Bill Garner, mostly involving
medical devices sales and/or medical office building leases/sales.

The proposed contract and terms of the sale are: The parties have
entered into the One to Four Family Residential Contract (Resale)
and a contract extension for the property to close on May 31, 2018.
The Buyer has executed a Texas Real Estate Commission approved
contract for purchase of the Property for the total sum of
$850,000, less a brokerage commission fee of 6%, to close on March
31, 2018.  The earnest money deposit is $2,000.  The Buyer has
proposed a partial cash tender of 20% and traditional third-party
lender financing of 80% to purchase of the Property.  The Property
will be sold free and clear of liens, claims and encumbrances.

The basic structure of the sale will net profits well in excess of
the mortgage and property tax indebtedness, to wit: At the time of
this filing exact payoff numbers are not available and will be
supplemented prior to entry of an order, but are in the approximate
amount, as follows: $850,000 sales price, less commission fee of
$51,000 nets $799,000; Less mortgage indebtedness of $447,000 nets
$352,000; Less local property taxes of $73,000 (Parker County) and
Less $15,000 (Hood County) nets $264,000, less anticipated closing
costs, including the Debtor's attorney's fees from the sale
proceeds (less than $15,000).

The Internal Revenue Service has a lien on all property owned by
Bill Garner in excess of $1.6 million.  It is proposed that the
remainder proceeds of the sale of the asset be paid directly to the
Internal Revenue Service in partial satisfaction of its lien
against Bill Garner, paid directly from closing to the Department
of Justice, c/o Donna K. Webb, 801 Cherry St. Ste.l700, Burnett
Plaza Unit #4, Fort Worth, Texas.   The foregoing numbers will be
finalized and then supplemented and certified by all creditors to
the Court and title company (Capital Title in Plano, Texas) after
ordering payoff amounts through May 31, 2018 from all creditors.

The proposed Sale contemplates that the sale will fund and close
fund by no later than May 31, 2018.  Accordingly, the Debtor asks
that the Court waives the 14-day stay period under Bankruptcy Rule
6004(h), and directs that the order approving the proposed Sale
will be in all things approved.

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

    http://bankrupt.com/misc/Gila_River_53_Sales.pdf

The Creditor:

         Tiffaney P. Edwards
         Vice President
         PROPERITY BANK
         11451 Broadway
         Pearland, TX 77584
         Telephone: (281) 902-1515

                     About Gila River Capital

Based in Cresson, Texas, Gila River Capital LLC is a small
investor.  The company was founded in 2007.  Gila River Capital
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Tex. Case No. 17-44922) on Dec. 4, 2017.  Bill Garner,
president, signed the petition.  At the time of the filing, the
Debtor estimated assets of $1 million to $10 million and
liabilities of less than $500,000.  Judge Mark X. Mullin presides
over the case.


GLASGOW EQUIPMENT: Seeks Authority on Interim Cash Collateral Use
-----------------------------------------------------------------
Glasgow Equipment Service, Inc., seeks authorization from the U.S.
Bankruptcy Court for the Southern District of Florida for interim
use of cash collateral subject to the budget for a period of thirty
days from the entry of an interim order, and requests that the
Court schedule a hearing on final approval of the Debtor's use of
cash collateral.

The Debtor requires the use of cash collateral to fund necessary
operating expenses of its business.  The proposed 30-day budget
provides total overhead expenses of $43,502, while the 90-day
budget shows total overhead expenses in the amount of $125,712.

The Debtor believes that Bank of America, N.A., and Great American
Insurance Company may claim interest in the cash collateral.

The Debtor asserts that both Bank of America and Great American
Insurance are adequately protected by virtue of the fact that the
Debtor will be operating on a cash flow positive basis, and
additional adequate protection is proposed in the form of: (a)
replacement liens against the property of the Debtor for any use of
cash collateral, with such liens having the same seniority and
entitled to the same level of priority as the priority of their
respective liens against the Debtor's property that existed prior
to the Petition Date, and (b) weekly reporting by the Debtor to
Bank of America and Great American Insurance, wherein the Debtor
will provide Bank of America and Great American Insurance with a
list of (i) all expenses paid through Friday of the previous week;
(ii) an accounts payable report; (iii) an accounts receivable aging
report; and (iv) a pending job summary report.

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

         http://bankrupt.com/misc/flsb18-11712-66.pdf

                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.  No official committee of unsecured creditors
has been appointed in the Chapter 11 case.


GOLDEN TOUCH: Case Summary & 7 Unsecured Creditors
--------------------------------------------------
Debtor: Golden Touch Transportation, LLC
           dba Gold Park Orlando
        7350 Narcoossee Road
        Orlando, FL 32822

Business Description: Golden Touch Transportation, LLC
                      dba Gold Park Orlando operates a parking
                      lot in Orlando, Florida.  Gold Park offers
                      both self and valet parking options,
                      available 24/7.

Chapter 11 Petition Date: April 24, 2018

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

Case No.: 18-02348

Judge: Hon. Karen S. Jennemann

Debtor's Counsel: Justin M. Luna, Esq.
                  LATHAM, SHUKER, EDEN & BEAUDINE, LLP
                  P.O. Box 3353
                  Orlando, FL 32802-3353
                  Tel: (407) 481-5800
                  Fax: (407) 481-5801
                  Email: jluna@lseblaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Islam Ahmed, manager.

A full-text copy of the petition containing, among other items, a
list of the Debtor's seven unsecured creditors is available for
free at:

                    http://bankrupt.com/misc/flmb18-02348.pdf


GOTTLANDSINI LLC: Selling Kingston Property for $1.1 Million
------------------------------------------------------------
Gottlandsini, LLC file with the U.S. Bankruptcy Court for the
District of Massachusetts a notice of its private sale of the
commercial real estate located at 58-60, Summer Street, Kingston,
Massachusetts to Mingma N. Sherpa and Muhameed A. Waheed, or their
nominee, for $1.1 million, subject to overbid.

A hearing on the Motion is set for May 8, 2018 at 10:30 a.m.  The
objection deadline is May 1, 2018 at 4:30 p.m.

The Asset is owned by the Debtor.  An offer to purchase the Asset
has been received from the Buyers for the sum of $1.1 million
payable as follows: A $25,000 deposit has been paid and is being
held by the Court appointed broker, and the balance, $1,075,000,
will be paid at the Closing.

The sale will take place on May 15, 2018.  The terms of the
proposed sale are more particularly described in a Motion for Order
Authorizing and Approving Private Sale of Real Estate of the Estate
filed with the Court contemporaneously with the Motion.  The Motion
to Approve Sale and the purchase and sale agreement are available
at no charge upon request from the counsel for Debtors.

The Real Estate will be sold and the mortgage of Coastal Heritage
Bank held on the Real Estate will be paid in full at the closing.

The following will be paid at the closing without further order of
the Court: (i) real estate taxes and other municipal obligations
due or that may become due to the Town of Kingston, Massachusetts
for real estate taxes and other municipal obligations to the date
of the sale will be paid directly to the Town of Kingston or the
Buyers as part of the closing adjustments; (ii) documentary tax
stamps as well as, the Seller's customary recording expense; (iii)
brokers fees in the amount of 4% of the purchase price or $44,000;
(iv) payment in full of the debt to Coastal Heritage Bank in the
approximate amount of $512,778 as of the Filing Date; and (v) the
remaining balance will be retained by the Debtor and the
Affiliate.

The following are the contingencies: (i) approval of the Court;
(ii) conveyance of good and clear record and marketable title to
the Asset; (iii) mortgage contingency of $880,000 by April 13,
2018; and (iv) 30-day due diligence period of 30 days of receipt by
the Buyers of the fully executed purchase and sale agreement.

Through the Notice, higher offers for the Assets are hereby
solicited.  Any higher offer must be at least 5% greater than the
offer of $1.1 million or at least $1,155,005.  Any higher offer
must be accompanied by a cash deposit of $5,000 made payable to the
Bankruptcy Counsel to the Debtor.  Higher offers must be on the
same terms and conditions provided in the Motion for Sale and the
Notice, other than the higher purchase price.

The Creditors:

          COASTAL HERITAGE BANK
          195 Washington Street
          Weymouth, MA 02188

          TOWN OF KINGSTON TAX COLLECTOR
          26 Evergreen Street
          Kingston, MA 02364

                      About Gottlandsini LLC

Gottlandsini, LLC, is the owner of commercial real estate located
at 58-60 Summer Street, Kingston, Massachusetts.

Gottlandsini sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Mass. Case No. 18-10227) on Jan. 24, 2018.  At the
time of the filing, the Debtor estimated assets and liabilities of
less than $1 million.  Judge Frank J. Bailey presides over the
case.  Gary W. Cruickshank, Esq., is the Debtor's bankruptcy
counsel.


GRAFTECH FINANCE: Dividend No Impact on Moody's Ratings
-------------------------------------------------------
Moody's Investors Service noted that GrafTech Finance, Inc.'s plan
to declare a dividend in the form of a $750 million promissory note
to Brookfield Capital Partners along with a $160 million cash
dividend payment is credit negative. These shareholder friendly
actions will reduce the company's liquidity and raise its financial
leverage, but it will still maintain ample liquidity and credit
metrics that are commensurate with its B1 corporate family rating.
Therefore, the dividend actions will have no impact on the
company's ratings or outlook at this time.

Moody's previously gave GrafTech Finance a B1 Corporate Family
Rating.

Headquartered in Independence, Ohio, GrafTech International Ltd.
manufactures graphite electrodes and needle coke products. The
company has about 195,000 metric tons of electrode capacity
including its idled St. Mary's facility (28,000 metric tons) and
produces enough needle coke at its Seadrift facility to cover about
75% of its needle coke consumption at current production levels.
GrafTech Finance is a wholly-owned subsidiary of GrafTech
International Ltd., which is an affiliate of Brookfield Capital
Partners Ltd. GrafTech generated $551 million of revenues for the
twelve months ended December 31, 2017.


GRAND DAKOTA: Court Denies Approval of Disclosure Statement
-----------------------------------------------------------
The U.S. Bankruptcy Court for the District of North Dakota has
denied approval of the disclosure statement explaining the Chapter
11 plan of reorganization filed by Grand Dakota Partners LLC and
Grand Dakota Hospitality LLC, according to a notice filed with the
Court.

As previously reported by The Troubled Company Reporter, general
unsecured creditors will receive full payment of their claims under
the companies' proposed plan to exit Chapter 11 protection.  The
reorganization plan proposes to pay creditors holding allowed Class
7 general unsecured claims in full within 365 days of the effective
date of the plan.  Class 7 is impaired and general unsecured
creditors are entitled to vote on the plan.

The companies will use funds generated from the operations of the
Ramada Grand Dakota Lodge and Conference Center in Dickinson, North
Dakota, to pay general unsecured creditors.

Aside from the provision for the full payment of general unsecured
creditors, the plan also contains two other key provisions:

   First, the mortgage loans will be modified so that the companies
will obtain financial relief through reamortization and other
modifications to the terms for the repayment of the loans.  This
will defer and restructure payments due to American Bank Center
while ABC will retain its mortgage liens on the hotel and security
interests in personal property assets.  The modification of the
mortgage loans will provide the companies with financial stability
while they are restructuring operations.

   Second, Grand Dakota Partners will reject the Kinseth Management
Agreement and will engage a new hotel operations management
company.

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

         http://bankrupt.com/misc/ndb17-30535-131.pdf

                 About Grand Dakota Partners

Grand Dakota Partners, LLC, owns the Ramada Grand Dakota Hotel
Dickinson located near Prairie Hills Mall.  The hotel's rooms and
suites have Serta beds, flat-screen TVs, and free WiFi.  It also
has an indoor pool, hot tub and fitness center.  The hotel also
features an onsite restaurant, barber shop, lounge, and
14,000-square-feet of conference space.

Affiliated debtors Grand Dakota Partners, LLC, and Grand Dakota
Hospitality, LLC (Bankr. D.N.D. Case Nos. 17-31184 and 17-31185)
each filed for Chapter 11 bankruptcy protection on July 20, 2017.
The petitions were signed by Stephen D. Barker, president, Cibix
Management, Inc., the managing member of the Debtors.

Grand Dakota Partners estimated its assets and liabilities at
between $10 million and $50 million each.  Grand Dakota Hospitality
estimated its assets at up to $50,000 and liabilities at between
$10 million and $50 million.

Judge Laura T. Beyer presides over the case.

Bradley E. Pearce, Esq., at Pearce Law PLLC, serves as the Debtors'
bankruptcy counsel.


GREER APPLIANCE: Court Conditionally Approves Disclosure Statement
------------------------------------------------------------------
Judge Helen E. Burris of the U.S. Bankruptcy Court for the District
of South Carolina conditionally approved the disclosure statement
explaining Greer Appliance Warehouse & Service, LLC's plan of
reorganization.

May 8, 2018 is fixed as the last date for filing written objections
to the confirmation of the Plan, and May 15, at 10:30 A.M., is
fixed as the date of hearing of confirmation of the Plan.

The Debtor intends to pay all secured creditors in full plus 5.25%
interest over a period of years.  The Debtor intends to pay
priority creditors in Class 2 in full plus 4% interest over 50
months from the effective date of the Plan.  The Debtor will pay
administrative postpetition attorneys fees to its counsel at $250
per week per agreement with the counsel.  The Debtor will reject
certain executory contracts and leases and accept others.  The
Debtor intends to pay Class 6 general unsecured creditors a
percentage of their debts without interest on a pro-rata basis over
a number of years.

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

               http://bankrupt.com/misc/scb18-04069-44.pdf

           About Greer Appliance Warehouse & Service

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


GUITAR CENTER: Moody's Hikes PDR to Caa1/LD, Outlook Still Neg.
---------------------------------------------------------------
Moody's Investors Service affirmed Guitar Center Inc.'s (GCI) Caa1
Corporate Family Rating, Caa1 senior secured note rating, and Caa3
senior unsecured note rating. The company's Probability of Default
Rating was upgraded to Caa1-PD from Ca-PD and the /LD indicator was
appended to the PDR. At the same time, Moody's withdrew the Caa3
rating on GCI's $325 million 9.625% senior unsecured due 2020 and
Caa1 rating on its $615 mil 6.5% senior secured first lien notes
due 2019. The rating outlook remains negative.

"All of the rating actions are in response to the closing of an
exchange offer that was announced by GCI this past March," stated
Keith Foley, a Senior Vice President at Moody's.

The exchange offer, which Moody's deemed to be an event of default
under its definition of default, involved the exchange of GCI's
$325 million senior unsecured notes due 2020 for $325 million
senior unsecured notes due 2022 with a 5% cash pay and 8% payment
in kind feature, the issuance of new $635 million senior secured
notes due 2021, and the amendment and extension of the company's
$375 million asset-based loan maturity to 2023 from 2019. Moody's
will remove the LD designation on GCI's Probability of Default
rating in three business days.

Upgrades:

Issuer: Guitar Center Inc.

Probability of Default Rating, Upgraded to Caa1-PD /LD from Ca-PD

Outlook Actions:

Issuer: Guitar Center Inc.

Outlook, Remains Negative

Affirmations:

Issuer: Guitar Center Inc.

Corporate Family Rating, Affirmed Caa1

Senior Secured Regular Bond/Debenture, Affirmed Caa1(LGD4)

Senior Unsecured Regular Bond/Debenture, Affirmed Caa3(LGD5)

Withdrawals:

Issuer: Guitar Center Inc.

Senior Secured Regular Bond/Debenture, Withdrawn , previously
rated Caa1(LGD4)

Senior Unsecured Regular Bond/Debenture, Withdrawn , previously
rated Caa3(LGD5)

RATINGS RATIONALE

GCI's Caa1 Corporate Family Rating is based on Moody's view that,
despite recent operating margin improvements and the near-term
flexibility afforded by the exchange, GCI remains very highly
leveraged with pro forma debt/EBITDA on a Moody's adjusted basis at
about 6.2 times, and has a long-term debt balance (excluding
amounts from the ABL facility) that will increase as the 8% PIK
portion of the senior unsecured notes accrues to the company's debt
balance. As a result, GCI's ability to reduce leverage to below 6.0
times by 2020, about one year prior to the proposed senior secured
note maturity date, will be largely dependent on the company's
ability to grow its EBITDA by at least 5% annually until then.

Positive consideration is given to GCI's leading market position
and very strong brand awareness within the highly fragmented
specialty retailing segment for musical instrument sales and
rentals. Also considered is GCI's product diversification in
musical instruments. Additionally, despite challenges, Moody's
believes GCI will maintain an adequate liquidity profile. As a
result of the debt exchange transaction, there are no material
scheduled debt maturities until 2021. Additionally, Moody's expects
GCI will generate sufficient cash flow during the next 12 to 18
months to cover all of its debt service and capital expenditures.
The company has access to a $375 million asset-based loan that
matures in 2023. Moody's expects the company will regularly draw on
this facility at levels consistent with its regular working capital
needs, hitting peak levels just prior to the year-end holiday
season inventory build-up.

The negative rating outlook considers that GCI's ability to reduce
its debt/EBITDA remains dependent on the company's ability to grow
its EBITDA. Rating improvement requires that GCI materially improve
its credit metrics -- achieve and maintain debt/EBITDA on a Moody's
adjusted basis below 5.5 times -- as well as maintain an adequate
liquidity profile. A higher rating would also require further
demonstrated earnings stability. Ratings could be lowered if
earnings or margins deteriorate, or if it appears the company will
not be able to reduce debt/EBITDA below 6.0 times on a Moody's
adjusted basis during the next 12 months for any reason.

GCI is the largest retailer of music products in the United States
based on revenues. GCI is a wholly-owned subsidiary of Guitar
Center Holdings, Inc. The company has three reportable business
segments, comprised of Guitar Center, Musician's Friend and Music &
Arts. GCI's parent company, Guitar Center Holdings, Inc., owns 100%
of the outstanding common stock of Guitar Center Inc.. Guitar
Center Holdings, Inc. has no material asset or operations other
than its ownership of GCI. GCI is a private company and does not
publicly disclose detailed financial information.

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


HEARTHSIDE GROUP: Buyout No Immediate Impact on Moody's Ratings
---------------------------------------------------------------
Moody's Investors Service commented that the announced sale of
Hearthside (B2, Stable) to Charlesbank Capital Partners and
Partners Group does not immediately impact Hearthside's ratings or
outlook.

On April 17, 2018, Goldman Sachs and Vestar Capital Partners
announced that they entered into an agreement to sell their
ownership in Hearthside to an investment group led by Charlesbank
Capital Partners and Partners Group.

Hearthside Group Holdings LLC is a contract manufacturer and
packager of packaged food products in North America and to a lesser
extent Europe. It supplies companies such as General Mills,
Kellogg's, Kraft Heinz, PepsiCo, and Mondelez. Revenue is
approximately $1.4 billion pro forma for acquisitions. The company
is owned by affiliates of The Goldman Sachs Group, Inc. and Vestar
Capital Partners.


HOOPER HOLMES: Reports $16 Million Net Loss for 2017
----------------------------------------------------
Hooper Holmes, Inc. filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss of
$15.97 million on $56.15 million of revenues for the year ended
Dec. 31, 2017, compared to a net loss of $10.32 million on $34.27
million of revenues for the year ended Dec. 31, 2016.

As of Dec. 31, 2017, Hooper Holmes had $40.20 million in total
assets, $47.05 million in total liabilities and a total
stockholders' deficit of $6.85 million.

The report from the Company's independent accounting firm Mayer
Hoffman McCann P.C. on the consolidated financial statements for
the year ended Dec. 31, 2017, includes an explanatory paragraph
stating that the Company continues to experience recurring losses
from operations, negative cash flows from operations, violations of
debt covenants, and other related liquidity concerns, which raises
substantial doubt about the Company's ability to continue as a
going concern.

"We cannot assure you that cash flows from operations, combined
with any additional borrowings available to us, will be obtainable
in an amount sufficient to enable us to repay our indebtedness, or
to fund our other liquidity needs," said the Company in the Annual
Report.  "The Credit Agreement, as amended, contains customary
representations and warranties and various affirmative and negative
covenants including minimum aggregate revenue, adjusted EBITDA, and
consolidated unencumbered liquid assets requirements. Noncompliance
with these covenants constitutes an event of default.  As of
December 31, 2017, we were not in compliance with the required
minimum covenants.  There can be no assurance that cash flows from
operations, combined with any additional borrowings available to
us, will be obtainable in an amount sufficient to enable us to
repay our indebtedness, or to fund other liquidity needs."

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

                      https://is.gd/aoMGUn


                       About Hooper Holmes

Founded in 1899, Hooper Holmes, Inc. --
http://www.hooperholmes.com/-- is a publicly-traded New York
corporation that provides health risk assessment services.  The
Company provides on-site screenings and flu shots, laboratory
testing, risk assessment, and sample collection services to
individuals as part of comprehensive health and wellness programs
offered through organizations sponsoring such programs including
corporate and government employers, health plans, hospital systems,
health care management companies, wellness companies, brokers and
consultants, disease management organizations, reward
administrators, third party administrators, clinical research
organizations and academic institutions.  Through its comprehensive
health and wellness services, the Company also provides telephonic
health coaching, access to a wellness portal with individual and
team challenges, data analytics, and reporting services.  The
Company contracts with health professionals to deliver these
services nationwide, all of whom are trained and certified to
deliver quality service.  Hooper Holmes is headquartered in Olathe,
Kansas.


HOPE INDUSTRIES: Seeks Access to Cash for April 2018 Expenses
-------------------------------------------------------------
Hope Industries, LLC, seeks authority from the U.S. Bankruptcy
Court for the Eastern District of Kentucky to use cash collateral
as set forth for the budget period of April, 2018.

The Debtor asserts that the use of cash collateral is necessary to
ensure continued going concern operations and to protect and
preserve the value of the Debtor's assets and ongoing operations.
The Debtor proposes to use cash collateral to meet its
post-petition obligations and to pay its expenses, general and
administrative operating expenses, chapter 11 costs, including U.S.
Trustee's fees and professional fees, and other necessary costs and
expenses of maintaining the properties from the Petition date
through plan confirmation.

The Debtor has four bank creditors who claim an interest in the
cash collateral in the forms of monthly rental income from certain
of Debtor's properties: Cumberland Valley National Bank; First
National Bank; Community Trust Bank; and Citizens Guaranty Bank.

As adequate protection for the use of cash collateral of the Cash
Collateral Creditors, the Debtor states that (i) Creditors hold
ongoing liens by operation of law in post-petition rents in the
same extent, validity, and priority as existed on the Petition
Date; (ii) monthly adequate protection payments will be made as set
forth in the budget from the Debtor; (iii) additional adequate
protection payments will be made from non-Debtor affiliates who are
liable on the indebtedness; (iv) equity exists in the real property
sufficient to constitute adequate protection; (v) the use of the
majority of the cash is going directly to preserve and protect the
Creditor's collateral; and (vi) the Debtor will continue to account
for all cash use.

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

         http://bankrupt.com/misc/kyeb18-60142-49.pdf

                    About Hope Industries

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

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


HOVNANIAN ENTERPRISES: Extends Notes Early Tender Offer Deadline
----------------------------------------------------------------
Hovnanian Enterprises, Inc.'s wholly-owned subsidiary, K. Hovnanian
Enterprises, Inc., has amended certain terms of its previously
announced private offer to exchange any and all of the Issuer's
$440.0 million outstanding 10.000% Senior Secured Notes due 2022
and $400.0 million outstanding 10.500% Senior Secured Notes due
2024 for the Issuer's newly issued 3.0% Senior Notes due 2047 and
concurrent solicitation of consents with respect to the Existing
2022 Notes.

The amendment extends each of the (i) deadline for tendering
Existing Notes (and, if applicable, delivering consents) in order
to receive the exchange consideration of $1,400 principal amount of
New Notes for each $1,000 principal amount of Existing Notes
validly tendered and accepted in the Exchange Offer on the Early
Settlement Date and (ii) the deadline for withdrawing tendered
Existing Notes (and, if applicable, revoking consents) to 5:00
p.m., New York City time, on April 20, 2018, unless extended.
Existing Notes tendered may be withdrawn at any time prior to the
Withdrawal Deadline, but not thereafter, unless required by
applicable law.

The Exchange Offer and Existing 2022 Notes Consent Solicitation
remain conditioned upon the conditions set forth in the
Confidential Offering Memorandum, dated April 6, 2018, and in the
related Letter of Transmittal and Consent, including the condition
that at least $150.0 million in aggregate principal amount of the
Existing Notes shall have been validly tendered (and not validly
withdrawn prior to the Withdrawal Deadline) prior to the Early
Tender Deadline, and, other than as previously amended on April 13,
2018 and the amendment described above, the other terms, conditions
and applicable dates of the Exchange Offer and Existing 2022 Notes
Consent Solicitation remain unchanged.

The Exchange Offer will expire at 11:59 p.m., New York City time,
on May 3, 2018, unless extended or earlier terminated.  In order to
receive the Exchange Consideration on the Early Settlement Date,
eligible holders must validly tender their Existing Notes prior to
the Early Tender Deadline.  Eligible holders who validly tender
their Existing Notes after the Early Tender Deadline but on or
prior to the Expiration Time will receive the Exchange
Consideration on the Final Settlement Date.

Assuming that the conditions to the Exchange Offer are satisfied or
waived, the Issuer intends for the "Early Settlement Date" to occur
promptly after the Early Tender Deadline.  It is anticipated that
the Early Settlement Date will be the second business day after the
Early Tender Deadline.  The Issuer reserves the right, in its sole
discretion, to designate the Early Settlement Date at any date
following the Early Tender Deadline.  Assuming that the conditions
to the Exchange Offer are satisfied or waived, the "Final
Settlement Date" will be promptly after the Expiration Time and is
expected to be the business day after the Expiration Time.

Global Bondholder Services Corporation is serving as the exchange
agent, tabulation agent and information agent for the Exchange
Offer and Existing 2022 Notes Consent Solicitation.  Any question
regarding procedures for tendering Existing Notes and delivering
consents in the Existing 2022 Notes Consent Solicitation and
requests for copies of the Exchange Offer Documents may be directed
to Global Bondholder Services Corporation by phone at 866-470-4300
(toll free) or 212-430-3774.

The Exchange Offer is being made within the United States only to
persons reasonably believed to be "qualified institutional buyers"
pursuant to Rule 144A under the Securities Act of 1933, as amended,
and outside the United States to non-U.S. investors.  The New Notes
have not been and will not be registered under the Securities Act,
or any state securities laws.  The New Notes may not be offered or
sold within the United States or to U.S. persons, except pursuant
to an exemption from, or in a transaction not subject to, the
registration requirements of the Securities Act and applicable
state securities laws.

                  About Hovnanian Enterprises

Hovnanian Enterprises, Inc., founded in 1959 by Kevork S.
Hovnanian, is headquartered in Matawan, New Jersey.  The Company --
http://www.khov.com/-- is a homebuilder with operations in
Arizona, California, Delaware, Florida, Georgia, Illinois,
Maryland, New Jersey, Ohio, Pennsylvania, South Carolina, Texas,
Virginia, Washington, D.C. and West Virginia.  The Company's homes
are marketed and sold under the trade names K. Hovnanian Homes,
Brighton Homes and Parkwood Builders.

Hovnanian Enterprises reported a net loss of $332.2 million for the
year ended Oct. 31, 2017, a net loss of $2.81 million for the year
ended Oct. 31, 2016, and a net loss of $16.10 million for the year
ended Oct. 31, 2015.  As of Jan. 31, 2018, Hovnanian had $1.64
billion in total assets, $2.13 billion in total liabilities and a
total stockholders' deficit of $491.18 million.

                          *     *     *

As reported by the TCR on April 10, 2018, S&P Global Ratings
lowered its corporate credit rating on Hovnanian Enterprises Inc.
to 'CC' from 'CCC+'.  The downgrade follows Hovnanian's
announcement of a proposed exchange offering for any and all of its
$440 million 10% senior secured notes and $400 million 10.5% senior
secured notes for newly issued 3% senior notes due 2047, a proposed
exchange offering that S&P views as a distressed exchange, if
completed.

In February 2018, Moody's Investors Service upgraded Hovnanian
Enterprises, Inc. Corporate Family Rating to "Caa1" from "Caa2" as
the company has made strides in reducing its near-to-midterm
refinancing risk and Moody's believes that Hovnanian generates
sufficient unleveraged free cash flow to cover its interest burden
in the next 12-18 months.

The TCR reported on April 13, 2018, that Fitch downgraded Hovnanian
Enterprises, Inc.'s Issuer Default Rating (IDR) to 'C' from 'CCC'
following the company's announcement that it has offered to
exchange any and all of its existing 10% senior secured notes due
2022 and 10.5% senior secured notes due 2024 for new 3% senior
secured notes due 2047.


HUB INT'L: Moody's Assigns 'B3' CFR Upon Refinancing
----------------------------------------------------
Moody's Investors Service has assigned a B3 corporate family rating
and B3-PD probability of default rating to Hub International
Limited (together with its subsidiaries, Hub), which is refinancing
its debt to enhance liquidity, extend maturities and reduce its
cost of capital. Moody's also assigned ratings to Hub's proposed
new borrowings, including B2 ratings on its senior secured credit
facilities and a Caa2 rating on its senior unsecured notes.

Proceeds from these borrowings plus a small amount of cash on hand
will be used to repay all rated debt of Hub and of its indirect
parent, Hub Holdings, LLC (Hub Holdings), and to pay related fees
and expenses. When the refinancing closes, Moody's will withdraw
all existing ratings from Hub and Hub Holdings. The rating outlook
for Hub is stable.

RATINGS RATIONALE

According to Moody's, Hub's ratings reflect its solid market
position in North American insurance brokerage, good
diversification across products and geographic areas, and
consistently strong EBITDA margins. Hub has generated good organic
growth averaging in the low-single digits, and has achieved strong
EBITDA margins in the low 30s over the past few years. These
strengths are tempered by the company's high financial leverage and
limited fixed charge coverage. The rating agency expects that Hub
will continue to pursue a combination of organic growth and
acquisitions, the latter giving rise to integration and contingent
risks (e.g., exposure to errors and omissions). Hub has been
actively acquiring brokers in the US and in Canada, and has a
favorable track record in absorbing small and mid-sized brokers.

Giving effect to the proposed refinancing, Moody's estimates that
Hub's pro forma debt-to-EBITDA ratio will be around 7x, with
(EBITDA - capex) interest coverage above 2x, and a
free-cash-flow-to-debt ratio in the mid-single digits. These
metrics incorporate Moody's accounting adjustments for operating
leases, deferred earnout obligations and run-rate earnings from
completed acquisitions.

Factors that could lead to an upgrade of Hub's ratings include: (i)
debt-to-EBITDA ratio below 6.5x, (ii) (EBITDA - capex) coverage of
interest consistently exceeding 2x, and (iii)
free-cash-flow-to-debt ratio exceeding 5%.

Factors that could lead to a rating downgrade include: (i)
debt-to-EBITDA ratio above 8x, (ii) (EBITDA - capex) coverage of
interest below 1.2x, or (iii) free-cash-flow-to-debt ratio below
2%.

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

Hub International Limited:

Corporate family rating at B3;

Probability of default at B3-PD;

$400 million five-year senior secured revolving credit facility at
B2 (LGD3);

$3,050 million seven-year senior secured term loan at B2 (LGD3);

CAD 200 million seven-year senior secured term loan at B2 (LGD3);

$1,320 million eight-year senior unsecured notes at Caa2 (LGD5).

Hub International Canada West ULC:

CAD 130 million five-year senior secured revolving credit facility
at B2 (LGD3).

The rating outlook for these issuers is stable.

When the refinancing closes, Moody's will withdraw all existing
ratings from Hub Holdings (corporate family rating B3, probability
of default B3-PD, senior unsecured notes Caa2), Hub International
Limited (senior secured revolving credit and term loan facilities
B1, senior unsecured notes Caa2) and Hub International Canada West
ULC (senior secured revolving credit facility B1), as these
notes/facilities will be repaid/terminated.

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

Based in Chicago, Illinois, Hub is a major North American insurance
brokerage firm providing property and casualty, life and health,
employee benefits, investment and risk management products and
services through offices located in the US, Canada and Puerto Rico.
In 2017, the company generated total revenue of $1.9 billion.


INDIAN JEWELERS: Bankr. Court OK's Bid to Abandon Property
----------------------------------------------------------
Judge David T. Thuma of the U.S. Bankruptcy Court for the District
of New Mexico entered an order allowing Debtor Indian Jewelers
Supply Co., Inc. to abandon property.

The bankruptcy case is in re: Indian Jewelers Supply Co., Inc., A
New Mexico Corporation, EIN: 85-0203086, Debtor, Case No.
17-11874-t11 (Bankr. D.N.M.).

A copy of the Court's Order dated April 4, 2018 is available at
https://bit.ly/2JaoRw9 from Leagle.com.

Indian Jewelers Supply Co., Inc., a New Mexico Corporation, Debtor,
represented by Jason Michael Cline, Jason Cline, LLC & Don F.
Harris.

United States Trustee, U.S. Trustee, represented by Alice Nystel
Page -- Alice.N.Page@usdoj.gov -- Office of the U.S. Trustee.

               About Indian Jewelers Supply

Based in Albuquerque, NM, Indian Jewelers Supply Co., Inc. is a
jewelry equipment supplier in Albuquerque, New Mexico.  The Company
possesses raw materials metals, stones, tools and supplies valued
at $500,000.  It also has a fee simple interest in a property
located at 2105 San Mateo Boulevard NE Albuquerque, NM, valued at
$310,000.  Indian Jewelers posted gross revenue of $5.69 million
for 2016 and gross revenue of $6.46 million for 2015.

Indian Jewelers filed for Chapter 11 bankruptcy protection (Bankr.
D.N.M. Case No. 17-11874) on July 21, 2017, listing its total
assets at $1.09 million and total liabilities $540,010. The
petition was signed by Jack Dill as CEO/CFO.  The company is
represented by Don F Harris, Esq. of NM Financial Law, P.C.


INFINITE SERVICES: Seeks September 14 Exclusivity Period Extension
------------------------------------------------------------------
Infinite Services & Solutions, Inc., requests the U.S. Bankruptcy
Court for the Northern District of Georgia to extend the
exclusivity period for an additional 90 days, through and including
September 14, 2018, as well as the solicitation deadline through
and including August 14, 2018.

The Court will hold a hearing on the Debtor's Motion to Extend
Exclusivity Period on May 22, 2018 at 10:30 a.m.

Since the Petition Date, the Debtor has continued to manage its
business as Debtor-in-Possession. The Debtor has not previously
requested for an extension of the exclusivity period. The Debtor
seeks extension of the exclusivity period as it is still attempting
to negotiate a plan with its major creditors.

                    About Infinite Services

Infinite Services & Solutions, Inc. -- http://www.infinitessol.com/
-- is an innovative logistics support, training, maintenance,
information technology, and systems engineering and integration
corporation.  Founded in 2006, the company provides services and
solutions to governmental and commercial customers globally.  The
company is headquartered in Atlanta, Georgia.

Infinite Services sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 18-52712) on Feb. 16,
2018.  In the petition signed by CFO Khary Lewis, the Debtor
estimated assets of less than $100,000 and liabilities of $1
million to $10 million.  

William Anderson Rountree, Esq., at Rountree & Leitman, LLC, is the
Debtor's bankruptcy counsel.

No official committee of unsecured creditors has been appointed in
the Chapter 11 case.


INLAND SALVAGE: Court Rejects K. Roberts Unseaworthiness Claim
--------------------------------------------------------------
Defendants Hiscox Dedicated Corporate Member Limited and Catlin
Syndicate Limited Subscribing to Covernote NO4MM-34-1049-03, and
Chubb Syndicate 1882  in the case captioned KENNETH ROBERTS, v.
INLAND SALVAGE, INC., SECTION A (4), Civil Action No. 14-1929 (E.D.
La.) filed a motion for partial summary judgment regarding
unseaworthiness. The Defendants also filed a Supplemental
Memorandum in Support of their Motion for Partial Summary Judgment
Regarding Unseaworthiness. Plaintiff Kenneth Roberts has filed a
response to this motion. Having considered the motion and memoranda
of counsel, the record, and the applicable law, District Judge Jay
C. Zainey grants the Defendants' motion.

In his Complaint, Roberts asserts claims for negligence under the
Jones Act, as well as claims for unseaworthiness and maintenance
and cure under general maritime law.

Roberts contends that on Nov. 22, 2013, he experienced an accident
resulting in serious injuries while employed by Inland Salvage,
Inc. On August 22, 2014, Roberts filed a Seaman's Complaint for
Damages against Inland Salvage. However, Inland Salvage filed for
Chapter 11 Bankruptcy prior to Roberts filing his Complaint.
Roberts was then precluded from maintaining an action against
Inland Salvage due to the automatic stay on actions against Inland
Salvage during bankruptcy proceedings.

Defendants seek to dismiss Roberts's unseaworthiness claim on two
grounds. First, Defendants argue that the vessel which Roberts was
salvaging at the time of his alleged accident, the M/V Crown
Charger, was neither owned nor operated by Roberts' employer, and
therefore, Inland Salvage did not owe Roberts a warranty of
seaworthiness. Second, Defendants argue that no warranty of
seaworthiness is owed to Roberts because the M/V Crown Charger was
not in navigation at the time of Roberts' alleged accident.

In support of their first argument, Defendants put on extensive
evidence that proves the vessel on which Roberts was injured was
neither owned nor operated by Inland Salvage--Roberts' employer.
Records of the U.S. Coast Guard show that Crown Transportation,
Inc., of Jackson, Tennessee owned the M/V Crown Charger. Moreover,
Roberts admits, via deposition testimony, that the M/V Crown
Charger was not owned by Inland Salvage.

Thus, the Court agrees that an unseaworthiness claim cannot be
maintained against Defendants. The evidence provided unquestionably
shows that Defendants' insured, Inland Salvage, never owned or
operated the M/V Crown Charger--the vessel on which the alleged
injury took place. Rather, Inland Salvage was providing services to
salvage the vessel. For these reasons, an unseaworthiness action
cannot be maintained against Defendants.

A full-text copy of the Court's Order dated April 2, 2018 is
available at https://is.gd/yzlhrG from Leagle.com.

Kenneth Roberts, Plaintiff, represented by Timothy J. Young, Young
Firm, Joseph Benedict Marino, III, The Young Firm, Megan C. Misko,
Young Firm & Tammy D. Harris, Young Firm.

Chubb Syndicate 1882, improperly referred to as Underwriters at
Lloyd's London Chubb Syndicate, Hiscox Dedicated Corporate Member
Limited & Catlin Syndicate Limited, Subscribing to Covernote
NO4MM-34-1049-03, Defendants, represented by Joseph Patrick Tynan
-- Joseph.Tynan@lewisbrisbois.com -- Lewis Brisbois Bisgaard &
Smith LLP, Dakota Kyle Chenevert --
Dakota.Chenevert@lewisbrisbois.com -- Lewis Brisbois Bisgaard &
Smith LLP & Jennifer E. Michel -- Jenny.Michel@lewisbrisbois.com --
Lewis Brisbois Bisgaard & Smith LLP.

                 About Inland Salvage

Based in Daphne, Alabama, Inland Salvage, Inc., filed for Chapter
11 bankruptcy protection (Bankr. S.D. Ala. Case No. 14-02189) on
July 8, 2014, with estimated assets at $0 to $50,000 and estimated
liabilities at $1 million to $10 million. The petition was signed
by Eli M. Zatezalo, chief executive officer.

The Debtor is represented by Douglas S. Draper, Esq. of Heller
Draper Patrick Horn & Dabney, L.L.C.


INTERNATIONAL SHOPPES: May Use Cash Collateral Through June 18
--------------------------------------------------------------
Judge Karen Jennemann of the U.S. Bankruptcy Court for the Middle
District of Florida has signed a fourth interim order authorizing
International Shoppes, LLC to use cash collateral through June 18,
2018.

A continued preliminary hearing on the Cash Collateral Motion and
any objection thereto will be held on June 18, 2018 at 10:00 a.m.

The Debtor may use the cash collateral to pay: (a) amounts
expressly authorized by the Court, including payments to the U.S.
Trustee for quarterly fees; (b) the current expenses not to exceed
the amounts set forth in the budget, plus an amount not to exceed
5% for each line item; and (c) such additional amounts as may be
expressly approved in writing by Elizon DB Transfer Agent LLC.

The approved Budget provides projected total expenses of $46,808
for the months of April through June 2018.

Elizon and each other creditor with a security interest in cash
collateral will have a perfected post-petition lien against cash
collateral to the same extent and with the same validity and
priority as the pre-petition lien. The replacement lien is in
addition to any post-petition liens provided under the Bankruptcy
Code.

The Debtor is required to maintain insurance coverage for its
property in accordance with the obligations under the loan and
security documents with Elizon.

The Debtor will make available for examination by Robert Morrison
the books and records of Debtor.  A copy of the written report
prepared by Morrison relating to the Blackmine Property Mangement,
LLC bank account that was used for deposit of Debtor's revenue and
payment of Debtor's expenses prior to the filing of this case, will
be made available to the U.S. Trustee and Elizon the next business
day following receipt by Debtor or Blackmine.

The Debtor will also make Morrison available to Elizon and the UST
for deposition on deposition notice served on Debtor. The Debtor
may use cash collateral to pay Morrison the charges of Morrison for
appearing at any examination of Morrison requested by Elizon or
U.S. Trustee.
The Debtor is directed to provide reports to Elizon. Each report
shall consist of: (a) Current rent roll; (b) General ledger; (c)
Income statement; (d) Comparison of actual to budgeted expense; (e)
Revenue collected and source during the reporting period; (f) Check
register; (g) Amount of current accounts receivable and age of
same, categorized in 30 day increments or over 90 days; and (h) DIP
Bank account statement.

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

          http://bankrupt.com/misc/flmb17-07549-115.pdf

                  About International Shoppes

Based in Windmere, Florida, International Shoppes, LLC, owns and
operates a shopping center located at 5600-5752 International
Drive, Orlando, Florida.  The shopping center is across from the
Universal Studios theme park.  The company was incorporated in
2006.

International Shoppes first sought bankruptcy protection on Oct.
21, 2010 (Bankr. M.D. Fla. Case No. 10-18809).

International Shoppes filed a Chapter 11 petition (Bankr. M.D. Fla.
Case No. 17-07549) on Dec. 4, 2017.  In the petition signed by
Abdul Mathin, chief restructuring officer, the Debtor estimated $1
million to $10 million in assets and $10 million to $50 million in
liabilities.  

The Debtor hired Fisher Rushmer, P.A., as its bankruptcy counsel;
Scott V. Goldstein as special counsel; and Morrison Valuation &
Forensic Services, LLC as forensic accountant.


ITM ENTERPRISES: Court Conditionally Approves Disclosure Statement
------------------------------------------------------------------
Judge Mark X. Mullin of the U.S. Bankruptcy Court for the Northern
District of Texas conditionally approved the disclosure statement
explaining ITM Enterprises, LLC's plan of reorganization.

May 7, 2018 is fixed as the last date for filing written objections
to the confirmation of the Plan, and May 10, at 1:30 P.M., is fixed
as the date of hearing of confirmation of the Plan.

                     About ITM Enterprises

ITM Enterprises, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. N.D. Tex. Case No. 18-40767-11) on Feb. 28, 2018.  The
Debtor hired Eric A. Liepins, Esq., at Eric A. Liepins, P.C., as
counsel.


ITRANSPORT & LOGISTICS: Allowed to Incur Debt, Use Cash Collateral
------------------------------------------------------------------
The Hon. Ronert E. Nugent of the U.S. Bankruptcy Court for the
District of Kansas has entered an interim order authorizing
iTransport & Logistics, Inc. to factor its invoices and to use cash
collateral derived from the Factoring Agreement in order to timely
pay the ordinary course expenses involved in operating its business
post-petition.

The Debtor is authorized to sell accounts to RTS Financial
Services, Inc., in accordance with the Factoring Agreement and
other exhibits attached to the Motion, and the terms and conditions
described below:

      (a) Subject to the terms of the Interim Order, with respect
to (i) all of the obligations of the Debtor under the Factoring
Agreement, and (ii) the diminution, if any, in the value of the
Factor's interest in cash collateral by virtue of the Debtor's use
of cash collateral, the Factor is granted an allowed superpriority
administrative expense claim against the Debtor, having priority
over any and all administrative expense claims, adequate protection
claims and all other claims against the Debtor. The Super-Priority
Claims will be payable from and have recourse to all prepetition
and post-petition property of the Debtor and all proceeds thereof;

      (b) As security for the Factoring Obligations, the Factor is
granted liens on all of the Collateral, subject and subordinate in
priority only to valid, perfected and unavoidable prepetition
liens.

      (c) The Factor Liens and Super-Priority Claims and other
rights and remedies granted to the Factor under the Interim Order
will continue in the Chapter 11 Case and in any subsequent case or
cases for the Debtor under any chapter of the Bankruptcy Code, and
such liens, security interests and claims will maintain their
priority as provided in this Order, until all the Factoring
Obligations have been paid in full in cash.
      (d) The Debtor will pay, or Factor will be authorized to
automatically deduct from (i) any monies that would be paid to
Debtor for purchase an Account or (ii) any monies collected on a
purchased Account, all reasonable out-of-pocket fees and expenses
related to the Factoring Agreement, including but not limited to
reasonable attorneys' fees.

      (e) The Debtor is authorized to and will allow Factor to
automatically deduct from (i) any monies that would be paid to
Debtor for purchase an Account or (ii) any monies collected on a
purchased Account, and to apply such deducted amounts to any claims
or obligations Debtor owes Factor, whether pre- or post-petition,
and Factor's right to do so is and will be nunc pro tunc to the
Petition Date.

      (f) The provisions of this interim Order affecting the
Internal Revenue Service is effective for the interim period.

      (g) RTS Financial is authorized to continue to collect the
accounts receivable purchased from Debtor prepetition and retain
the proceeds therefrom.

The Court will conduct a final hearing on this matter on April 25,
2018, at 10:30 a.m. The objection deadline for filing objections
will be April 20, 2018.

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

          http://bankrupt.com/misc/ksb18-10505-24.pdf

                  About iTransport & Logistics

iTransport & Logistics, Inc., is a privately-held trucking company
running freight hauling business from Haysville, Kansas.  It is a
small business debtor as defined in 11 U.S.C. Section 101(51D).

iTransport & Logistics sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Kan. Case No. 18-10505) on March 29,
2018.  In the petition signed by Michael Owen, president, the
Debtor estimated assets of less than $1 million and liabilities of
less than $10 million.  Judge Robert E. Nugent presides over the
case.


JACKSON MASONRY: Bankruptcy Court Junks Suit vs Ritzen Group
------------------------------------------------------------
Bankruptcy Judge Charles M. Walker grants Defendant Ritzen Group,
Inc.'s motion to dismiss the case captioned JACKSON MASONRY, LLC.,
Plaintiff, v. RITZEN GROUP, INC., Defendant, Adversary No. 17-90157
(Bankr. M.D. Tenn.).

The parties in the case are locked in dispute over a parcel of real
estate in Nashville, Tennessee. The conflict rests on the validity
of a lis pendens, under Tennessee state law and federal bankruptcy
law.

Jackson seeks relief under three provisions of the Code: sections
506(d), 1142(b), and 105(a). By invoking the avoidance provisions
of section 506(d), Jackson seeks to have the Court declare the lis
pendens void. This argument rests on the fact that Ritzen's secured
claim was disallowed, and that applicable Tennessee law renders the
lis pendens void at the dismissal of the underlying state court
action.

Second, and alternatively, Jackson requests the Court order Ritzen
to cause the lis pendens to be removed as provided under Tennessee
state law. This request draws on the Court's powers under section
1142(b), to direct any party to perform in any way necessary for
the consummation of the plan. Jackson couples this with the
inherent powers under section 105(a) for an order requiring removal
of the lis pendens because it creates a cloud on the title of the
Property. This "cloud" is preventing Jackson from consummating its
reorganization because it cannot obtain the line of credit
("LOC").

Ritzen argues for dismissal under two main theories: (1) lack of
subject matter jurisdiction; and (2) failure to state a cause of
action.

Ritzen asserts the lis pendens is not a lien for purposes of
section 506(d); and Ritzen's claim has not been disallowed because
an appeal of this Court's decision is pending. The Court finds that
Ritzen is correct on both counts.

First, the lis pendens is not a lien for purposes of section 506(d)
because it does not create a lien supported by a property interest.
The nature of a lis pendens is that of notice. A party to an action
records a lis pendens with the property register in order to serve
notice to all that an action is pending, and that action has the
potential to affect the title of the subject property.

As for the disallowance of Ritzen's claim, the pending appeal of
this Court's order disallowing the claim means that the question of
the allowance of Ritzen's claim has not been resolved. The plan
itself refers to a "final order" as one that is not subject to
appeal. The appeal pending in the Sixth Circuit Court of Appeals
has not been resolved by either final disposition from that court,
nor the expiration of the time to seek certiorari. Therefore, the
allowance or disallowance of Ritzen's claim remains unresolved.

Accordingly, Jackson cannot utilize section 506(d) to void the lis
pendens.

Jackson further argues that the Court should exercise its powers
under section 1142(b) to command the removal of the lis pendens in
facilitation of the confirmed plan by allowing Jackson to obtain a
LOC. Additionally, Jackson argues that the release of the lis
pendens is crucial to enforcement of the confirmation order and,
therefore, this Court has jurisdiction to order the release of the
lis pendens, or its subordination, under sections 1142(b) and 105.

Ritzen disputes the Court's jurisdiction to assist Jackson at this
juncture of its bankruptcy case because the protections of the Code
are not available to Jackson who has exited the bankruptcy process.
Relying on Pettibone Corp. v. Easley, 935 F.2d 120 (7th Cir. 1991),
Ritzen maintains that given the post-confirmation status of
Jackson's bankruptcy case, Jackson is now outside the range of
protections afforded by the Code.

Ritzen further argues that the plan does not confer jurisdiction
because it does not contain any provision that would grant
jurisdiction to the Court for this cause of action. Specifically,
nothing in the plan or the disclosure statement contemplates the
Debtor obtaining a LOC to fund the plan. Nor did any term of any
agreement between the parties require Ritzen to remove the lis
pendens.

The Court agrees with Ritzen's argument. The terms of the plan
specifically state that the plan is to be funded by cash generated
by the ongoing operations of Jackson. It does not include an LOC as
part of the funding scheme.

Moreover, Mr. Jackson testified that the LOC was not something he
obtained in the normal course of operating the business. In fact,
he stated that the last time he took out a LOC to assist with
operation of the business was in 2009. He further stated that the
LOC was not necessary for operations, but would be nice to have as
a safety net. These statements clearly indicate that Jackson's
efforts to obtain a LOC are not within the jurisdiction of this
Court, and are not sheltered by the protections afforded under
section 1142. Section 1142 limits this Court's jurisdiction to
matters concerning the implementation, execution, or enforcement of
provisions contained in a confirmed plan. Here, no provision of the
plan anticipates Jackson obtaining a LOC in order to operate the
business and fund the plan. Further, there is no mention of a LOC
in the Disclosure Statement either.

Since section 105 cannot be used to create bankruptcy court
jurisdiction where it does not already exist, Jackson cannot invoke
section 1142(b) and/or section 105 to have the lis pendens removed
or subordinated.

In sum, Tennessee state law provides the authorization for a lis
pendens. That statute provides the procedural steps to be taken in
the state court to file a lis pendens, and to remove one. No Code
provision bestows jurisdiction on this Court to affect those
procedural steps, or issue an order regarding the requirements of
the state court concerning matters governing its register.
Therefore, the Court grants Ritzen's motion to dismiss.

A full-text copy of the Court's Memorandum Opinion dated April 3,
2018 is available at https://goo.gl/dgk5mi from Leagle.com.

Jackson Masonry, LLC, Plaintiff, represented by HENRY E.
HILDEBRAND, IV -- ned@dhnashville.com. -- DUNHAM HILDEBRAND, PLLC.

Ritzen Group, Inc., Defendant, represented by JOHN THOMPSON BAXTER
-- john.baxter@nelsonmullins.com -- NELSON MULLINS RILEY &
SCARBOROUGH LLP, JAMES AUMAN HALTOM --
james.haltom@nelsonmullins.com -- Nelson Mullins Riley &
Scarborough LLP & SHANE GIBSON RAMSEY --
hane.ramsey@nelsonmullins.com -- NELSON MULLINS RILEY & SCARBOROUGH
LLP.

                   About Jackson Masonry

Jackson Masonry, LLC, was formed on Jan. 26, 1998.  It is owned
entirely by Rogers Jackson.  In 1997, Mr. Jackson left Knight
Masonry and decided to form Jackson Masonry along with his wife.
The business started out of their basement, with 0 projects in the
queue and Mr. Jackson as the only employee.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Tenn. Case No. 16-02065) on March 24, 2016.  The
petition was signed by Rogers Jackson, member.

The Debtor is represented by Griffin S. Dunham, Esq., at Dunham
Hildebrand, PLLC.  The case is assigned to Judge Keith M. Lundin.

The Debtor estimated both assets and liabilities in the range of
$1 million to $10 million.


JARRETT HOUSE: IRS Seeks Approval of Cash Collateral Stipulation
----------------------------------------------------------------
The United States of America, on behalf of the Internal Revenue
Service, seeks approval from the U.S. Bankruptcy Court for the
Western District of North Carolina of the Stipulation authorizing
the use of cash collateral to allow The Jarrett House, Inc. to make
adequate protection payments to the IRS as set forth in the
Stipulation.

The IRS further requests that a hearing be set on the Cash
Collateral Motion on May 8, 2018, at 9:30 a.m.

The IRS asserts a security interest in all prepetition property of
the Debtor pursuant to section 6321 of the Internal Revenue Code,
for which notices of federal tax lien were filed totaling at least
$38,618.  In exchange for the use of cash collateral, the Debtor
has agreed to make adequate protection payments to the IRS in the
amount of $300 per month beginning May 20, 2018, and to continue
making monthly adequate protection payments in the same amount by
the twentieth day of each month thereafter until the earlier of:
(a) confirmation of a plan of reorganization for the Debtor; (b)
conversion of the Debtor's Chapter 11 case; or (c) entry of a
contrary order by the Court regarding the use of such cash
collateral.

The periodic adequate protection payments by the Debtor will be
made by certified or cashier's check and will be mailed to Kelvin
Guthrie, IRS Insolvency Unit, 4905 Koger Boulevard, Suite 102,
Greensboro, North Carolina 27407, such that they are received by
the IRS on or before the twentieth day of each month.

The Parties further stipulate that as additional adequate
protection for any diminution in value of the IRS's interest in
prepetition collateral, the IRS will have a continuing replacement
lien upon all post-petition assets of the Debtor of the same
character and type, and to the same extent and validity, as the
lien of the IRS attached to the Debtor's assets prepetition, less
any payments made by the Debtor under this stipulation.  The IRS's
lien on such postpetition assets will have the same validity as
existed between the IRS, the Debtor and all other creditors or
claimants against the Debtor's estate on the Petition Date.

Moreover, the IRS, by and through its agents, will have access to
and the right to inspect the Debtor's assets during normal business
hours.  The Debtor will permit the IRS to inspect, review and copy
any financial records of the Debtor.

It is further stipulated that the Debtor will:

      (a) make federal tax deposits within 3 business days of the
payment of wages;

      (b) timely pay all post-petition federal tax liabilities.
Payments for such liabilities are to be made by certified or
cashier's check and mailed to IRS Insolvency Unit, 4905 Koger
Boulevard, Suite 102, Greensboro, North Carolina 27407; and

      (c) timely file all required federal tax return that come due
during the pendency of this stipulation. Such returns will be sent
to IRS Insolvency Unit, 4905 Koger Boulevard, Suite 102,
Greensboro, North Carolina 27407.

A full-text copy of the Cash Collateral Motion is available at

         http://bankrupt.com/misc/ncwb17-20099-46.pdf

The United States is represented by:

             Gill P. Beck, Esq.
             Assistant United States Attorney
             Room 233, U.S. Courthouse
             100 Otis Street
             Asheville, North Carolina 28801
             Phone: (828) 271-4661
             Email: Gill.Beck@usdoj.gov

                    About The Jarrett House

The Jarrett House, Inc., is a privately-held company engaged in the
real estate business.  It is the fee simple owner of a hotel and
rental house located at 518 Haywood Road, Sylva, North Carolina,
valued at $1.89 million.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D.N.C. Case No. 17-20099) on Oct. 23, 2017.  In the
petition signed by Constantine Roumel, president, the Debtor
disclosed $2.79 million in assets and $2.45 million in liabilities.
Judge George R. Hodges presides over the case.  Pitts, Hay &
Hugenschmidt, P.A. is the Debtor's bankruptcy counsel.


JD POWER: S&P Assigns 'B-' Corporate Credit Rating, Outlook Stable
------------------------------------------------------------------
S&P Global Ratings assigned its 'B-' corporate credit rating to
U.S.-based data and analytics provider J.D. Power. The outlook is
stable.

S&P said, "At the same time we assigned a 'B' issue-level rating
and '2' recovery rating to the company's first-lien credit facility
consisting of a $32.5 million revolving credit facility due 2021,
and the company's $550 million first-lien term loan due 2023. The
'2' recovery rating indicates our expectation of substantial
recovery (70% to 90%; rounded estimate 75%) in a default scenario.


"We also assigned a 'CCC' issue-level rating and a '6' recovery
rating to the company's $160 million second-lien term loan. The '6'
recovery rating indicates our expectation of negligible recovery
(0% to 10%; rounded estimate 5%)."

J.D. Power and parent Jefferson Holdco Inc. (Holdings) are
co-borrowers on the company's first-lien and second-lien debt, with
approximately $105 million of the first-lien debt borrowed by
Holdings, which S&P includes in its consolidated analysis of the
company.

S&P said, "The 'B-' corporate credit rating reflects our
expectation that the company's leverage will remain high and its
free cash flow will remain modest, although we expect it will have
sufficient liquidity to manage its operations over the next 12
months. The ratings also reflect the company's small size and niche
operating scope, its significant exposure to the cyclical and
highly competitive auto and auto advertising industries, the
company's significant revenue concentration in the U.S., its
significant customer concentration, and our expectation that the
North American auto industry is likely to see unit sales decline
modestly over the next two years, although from a high base. These
factors are somewhat offset by the company's well recognized brand
name in consumer automotive research, a strong base of contracted
and recurring revenues, and high customer renewal rates.

"The stable outlook reflects our expectation that J.D. Power will
grow organic revenues modestly at a low to mid-single digit percent
rate over the next 12 months and improve margins to well above the
mid-20% area as one-time costs incurred in 2017 largely roll off.
We expect the company's leverage to remain elevated, but decline to
7x by year end 2018. We also expect that the company will maintain
adequate liquidity and positive, though modest, FOCF in the $20
million to $30 million range in 2018.

"We could lower the ratings by one notch to 'CCC+' if we expect
leverage to remain above 8x or if FOCF remains negligible for a
prolonged period. Such a scenario would likely result from
challenging industry conditions and operational missteps that would
result in flat to declining revenues and EBITDA margin contraction
to the low-20% area.

"We could raise the ratings if we expect leverage to decline and
remain below 6x, and FOCF to debt to improve to the high single
digit area. This would likely result from the company successfully
executing its strategy, controlling costs, improving margins to the
high-20% area, and growing revenues, especially in its automotive,
NAG, and service industries segments, which have struggled."


JEFFERY ARAMBEL: PDC Buying 42.3 Acres of Arambel Business Park
---------------------------------------------------------------
Jeffery Edward Arambel asks the U.S. Bankruptcy Court for the
Eastern District of California to authorize the sale of more or
less 42.3 acres of Arambel Business Park (all of APN 021-022-055
and Portions of APNs 021-022-061 and 021-022-062) to PDC Sacramento
LLC, or its related assignee for approximately $6,446,678 or $3.50
per square foot.

A hearing on the Motion is set for April 26, 2018 at 10:30 a.m.

Among the assets of the estate is the Property.  PDC Sacramento has
agreed to purchase the Property subject to the terms and conditions
of the PSA.  Under the terms of the PSA, PDC Sacramento agrees to
purchase the property for the sum of $3.50 per square foot.  The
final boundaries of the Property will be determined by the Final
Survey, as that term is defined by the PSA.  The total purchase
price is estimated to be $6,446,678.

The Property secures these estimated claims:

     Priority     Claim Holder     Estimated Claim

       Tax     Stanislaus County      $8,236
                 Tax Collector

       1st    Metropolitan Life     $9,887,295
                Insurance Co.

       2nd        Summit            $14,899,122

       3rd         EDD                $20,252

The claims of both MetLife and Summit are secured by other assets
as described in the DIP's Schedules, including the remainder of the
Arambel Business Park, such that their claims are over-secured.  In
connection with a separate sale of approximately 107 acres of the
Arambel Business Park, it is anticipated that MetLife's claim will
be paid in full and that Summit's claim will be substantially
reduced.  Depending on the order of closing between the sale and
the 107-acre sale, the proceeds from the sale (after payment of the
Tax Collector's claim, closing costs, and commissions) will either
be paid entirely to MetLife or Summit.  The Debtor reserves all
rights to object to said claims once MetLife and Summit provide
payoff demands.

The EDD recorded its lien after the petition for relief was filed
in the case, in violation of 11 U.S.C. Section 362(a)(4).  Hence,
the EDD' lien is subject to a bona fide dispute and the Court may
authorize a sale of the Property free and clear of the lien.  The
EDD has represented to the counsel for the Debtor that it will
voluntary reconvey its lien in advance of the hearing on the
matter.

The Debtor also asks authority to pay a broker's commission to
Cushman & Wakefield of 5% of the gross purchase price and a
project-management commission to Crestmont Development, LLC of 5%
of the gross purchase price.  It also estimates that closing costs
and transfer taxes will not exceed 1.5% of the gross purchase
price.

Assuming that the sale closes before the proposed sale of 107 acres
of the business park, the sale will pay the secured claim of the
Stanislaus County Tax Collector in full and to provide a paydown to
MetLife.  If it closes after the proposed sale of 107 acres of the
business park, the sale will pay the secured claim of the
Stanislaus County Tax Collector in full and to provide a paydown to
Summit.

The following is a summary of the material terms of the PSA:

     a. PDC Sacramento, or its related assignee, will purchase the
Property for the gross of price of $3.50 per square foot based for
a total estimated gross price of $6,446,678.  The specific
boundaries of the parcel are subject to a final survey that is
being prepared and the agreement of the parties.

     b. The sale is set to close within 30 days after the end of
the due-diligence period.

     c. The agreement provides for a due-diligence period ending
120 days after entry of the Court's order approving the sale,
during which time PDC Sacramento may cancel the agreement and
receive a return of its deposit.  There are no financing
contingencies.

     d. The PSA requires that all entitlements required to use the
Property as a warehouse and distribution center be obtained before
closing, which have already been obtained.

     e. Within three days of the execution of the PSA, PDC
Sacramento deposited $50,000 to escrow as its initial deposit.  At
the end of the due-diligence period, PDC Sacramento will deposit an
additional $50,000, for a total of $100,000.  Said deposits are
refundable only if: (1) the agreement is properly terminated prior
to the end of the due-diligence period; or (2) the Debtor in
Possession defaults as described in Section 13 of the PSA.

     f. Real property taxes; water, sewer, and utility charges;
amounts payable under agreements encumbering the Property; and
annual permit or inspection fees will be pro-rated. The parties
will each pay one-half of the total cost of the title insurance
policy, closing fees charged by the title company, and any escrow
fees.  The Debtor will pay all transfer taxes, recording fees for
the releases of any mortgage or other encumbrance, a broker's
commission to Cushman & Wakefield of 5% of the gross purchase
price, and a project-management commission to Crestmont
Development, LLC of 5% of the gross purchase price. PDC Sacramento
will pay all recording fees for the deed transferring title, all
survey costs, and all due diligence costs (including site
inspections and environmental audits).  Each party will pay its own
legal fees, accounting, and other professional fees.

     g. Subject to the close of escrow on this transaction, PDC
Sacramento will have an option through March 1, 2019, to purchase
an additional approximately 30 acres on the same terms as this
sale, except that the option will only have a 30-day due-diligence
period followed by a 30-day closing period.  If exercised, the
option has a gross sales price of $3.50 per square foot, for an
estimated total sales price of $4,573,800.  The land covered by the
option is immediately adjacent to the North boundary line of the
Property.  The land covered by the option is not subject to any
pending sale.

     h. PDC Sacramento must give written notice of its intent to
exercise the option not later than 60 days before March 1, 2019.

The foregoing summary is provided for the convenience of the Court
and parties in interest, and the terms of the PSA will control in
the event of any discrepancy.

The sale will be free and clear of the security interests asserted
by MetLife and Summit because they are likely to consent to such
sale.

The Debtor does not anticipate any significant tax impacts from the
proposed sale because of the substantial net operating loss
carryovers he has accrued from prior tax years.

The Court should authorize the sale on a private-sale basis not
subject to overbidding.  The Property was actively marketed prior
to the Petition Date, PDC Sacramento provided the only firm offer
to buy the Property, and sufficient notice of the Sale will be
provided through notice of the Motion to permit any other
interested party to come forward.

The Debtor asks the Court to waive the stays imposed by Rule 62(a)
of the Federal Rules of Civil Procedure and Rule 6004(h) of the
Federal Rules of Bankruptcy Procedure.

Jeffery Edward Arambel sought Chapter 11 protection (Bankr. E.D.
Cal. Case No. 18-90029) on Jan. 17, 2018.  The Debtor tapped Reno
F.R. Fernandez, III, Esq., as counsel.


JXB 84 LLC: Needs Additional Time to Negotiate With Creditors
-------------------------------------------------------------
JXB 84 LLC asks the U.S. Bankruptcy Court for the Southern District
of Florida for a 90 days extension of exclusivity within which to
negotiate with creditors, file a plan and disclosure statement, and
further time to solicit acceptances to July 27, 2018.

The Debtor contends that it has finally been able to open its DIP
account and is collecting all post-petition rent in April, plus
escrow from the foreclosure.

The Debtor and Deutsche Bank have been exploring the possibilities
of a consensual plan, but additional time is needed.

On January 22, 2018, the Court extended the exclusivity saying:
"The exclusive period for debtor to file a plan is extended to
April 27, 2018 without prejudice to requesting more time if
necessary; mediation is authorized and debtor may submit the local
form order." Stacy Bressler was chosen as mediator, but Deutsche
Bank has thus far failed to cooperate.

                        About JXB 84 LLC

JXB 84 LLC is in the real estate business.  JXB 84 LLC's principal
assets are located at 228 Senator St. Brooklyn, NY 11220.  JXB 84
LLC (DE) filed a Chapter 11 petition (Bankr. S.D. Fla. Case No.
17-21785) on Sept. 27, 2017.  The petition was signed by Jared
Dotoli, its manager.  The case is assigned to Judge Jay A. Cristol.
The Debtor is represented by Joel M. Aresty, Esq., at Joel M.
Aresty P.A.  At the time of filing, the Debtor estimated $1 million
to $10 million in assets and $500,000 to $1 million in liabilities.


KENNETH BERKLAND: Can Modify Mortgagee Rights Through Ch. 11 Plan
-----------------------------------------------------------------
Chapter 11 debtor Kenneth Berkland filed a motion seeking a
determination, as against the holder of the first position mortgage
on his principal residence ("the Mortgagee"), (i) that the fair
market value of the mortgaged real property is $850,000, (ii) that
consequently the Mortgagee's claim, which exceeds $1,400,000, is a
secured claim only to the extent of $850,000 and (iii) that 11
U.S.C. section 1123(b)(5) does not prohibit the debtor from
modifying the rights of the holder of the secured claim through a
chapter 11 plan. The Mortgagee, through its loan servicer,
Specialized Loan Servicing LLC, has objected to the motion.

After agreeing on the property's fair market value and submitting
the remaining issue for adjudication on a statement of agreed
facts, the parties dispute is now limited to the single issue of
whether section 1123(b)(5) prevents the modification of the
Mortgagee's rights. Upon evaluation, Bankruptcy Frank J. Bailey
determines that section 1123(b)(5) does not prohibit the debtor
from modifying the rights of the Mortgagee.

The parties agree, as does the Court, that the case Lomas Mortgage,
Inc. v. Louis should be viewed as controlling for purposes of
construing the meaning of the same language in section 1123(b)(5),
especially since, in Lomas, the Court of Appeals relied heavily on
the legislative history of section 1123(b)(5) to reach its holding
as to section 1322(b)(2).

Specialized makes essentially three arguments in response. It first
argues that Lomas can be distinguished in four respects: that the
property was not, at the time the mortgage was extended, a
multi‐unit property; that, unlike in Lomas, the mortgage did not
include "a one‐to‐four family rider" and an assignment of
rents; that the separate unit has never been occupied by "tenants"
other than members of his extended family; and that during the
occupancy of the in‐law unit by the Debtor's senior in‐laws, no
rent was charged, and that the Debtor's brother‐in‐law now
occupies the unit for "a mere $300 per month," a "nominal" sum,
such that the in‐law apartment cannot fairly be considered a
profit‐oriented commercial endeavor.

Second, Specialized argues, in reliance on case law from other
jurisdictions, that the appropriate time for determination of
whether a claim is subject to the antimodification exception is not
the beginning of the bankruptcy case but the time when the loan was
originated;

Third, Specialized suggests that the Debtor, having made
representations in the loan application process and at the time of
closing that he intended to occupy the property as his residence,
and having further acknowledged the lender relied upon that
representation of intent, should be estopped from contending that
the property is something other than his principal residence.

In section 1123(b)(5), the antimodification provision is an
exception to the general rule that a plan may modify the rights of
holders of secured claims. A secured creditor claiming that the
exception precludes application of the general rule therefore bears
the burden of proving the applicability of the exception, that its
claim is "a claim secured only by a security interest in real
property that is the debtor's principal residence[.]" Here,
however, it is undisputed that the Property is the Debtor's
principal residence, and the only question is whether the Property
also includes an income producing unit, such that the Mortgagee's
secured claim is not secured "only by" a security interest in real
property that is the debtor's principal residence. Where the
property is undisputedly the debtor's principal residence, the
burden of adducing evidence of this additional relevant fact is on
the debtor. The Court finds that as of the date of the Debtor's
bankruptcy petition, the Property included an income‐producing
unit and was not solely the Debtor's principal residence.

In view of the unit's income-producing nature, the Court further
conclude that, under Lomas, it is of no moment that the rental is
to a member of the Debtor's extended family. It matters only that
the unit is income‐producing. The Court further finds it
irrelevant that, unlike in Lomas, the mortgage given by the Debtor
to the Mortgagee did not include "a one‐to‐four family rider"
and an assignment of rents. These are characteristics of the
mortgage, not of the Property. For these reasons, the Court
concludes that Specialized's effort to distinguish Lomas fails.

The cases that Specialized cites for its position, that the date of
the loan should govern, provide little support for that position.
The Court is satisfied that the date of the bankruptcy filing
controls. The Court also finds no merit in Specialized's contention
that the Debtor should be estopped from contending that the
property is something other than his principal residence.

For these reasons, the Court concludes that 11 U.S.C. section
1123(b)(5) does not prohibit the Debtor from modifying the rights
of the Mortgagee through a chapter 11 plan and that the Mortgagee's
claim is a secured claim to extent of the agreed amount of
$912,500.

A full-text Copy of the Court's Memorandum of Decision dated April
6, 2018 is available at:

     http://bankrupt.com/misc/mab17-10821-113.pdf

Kenneth H Berkland, Jr. filed for Chapter 11 bankruptcy protection
(Bankr. D. Mass. Case No. 17-10821) on March 10, 2017, and is
represented by John A. Ullian, Esq. of the Law Offices of Ullian &
Assoc.


KESTREL ACQUISITION: Moody's Rates $415MM Secured Loans "Ba3"
-------------------------------------------------------------
Moody's Investors Service assigned a Ba3 rating to Kestrel
Acquisition, LLC's (Kestrel or the Borrower) $415 million senior
secured credit facilities consisting of a 7-year $375 million term
loan and a 5-year $40 million revolving credit facility. The rating
outlook is stable.

Proceeds from the term loan combined with equity contributions from
Platinum Equity (Platinum) will be used to acquire the 810-megawatt
combined cycle gas-fired Hunterstown Generating Station
(Hunterstown) located in eastern PJM. The acquisition is subject to
regulatory approval and is expected to close in the second quarter
of 2018. Cash flow generated by Hunterstown is Kestrel's sole
revenue source for debt repayment.

RATINGS RATIONALE

Kestrel's Ba3 rating is supported by near-term cash flow certainty,
an established operating history and a manageable debt profile. The
Ba3 rating also considers the project's single asset operating
risk, exposure to merchant power markets and projected financial
metrics under Moody's base case assumptions that are somewhat weak
for the Ba rating category.

Hunterstown's competitive operating position is expected to allow
the asset to continue to earn substantial energy margin. This
margin, combined with about $99 million of capacity revenues
expected to be earned between June 2018 and May 2021 from capacity
cleared in PJM's base residual capacity auction, provides a sound
financial profile. Specifically, we anticipate Kestrel will achieve
approximately $80 million of debt reduction through 2021 while
maintaining a debt-to-EBITDA profile at 5 times or less.

The rating assignment factors in Platinum's limited experience
owning and operating merchant power generation assets. Mitigating
factors include Platinum's significant equity contribution and
their hiring of competent parties to perform the necessary daily
activities.

Operating Profile

Hunterstown is a combined-cycle generating station that utilizes
standard General Electric turbine technology. It has operated at an
approximate 70% capacity factor and generated energy gross margin
in excess of $60 million in each of the last three years. We expect
the project to continue to operate within a 60-70% capacity factor
over the near-term. A long-term service agreement that extends
until 2042 provides comfort around Hunterstown's ability to
continue to operate in a satisfactory manner beyond the term of the
term loan.

Natural gas transportation has been contracted with Texas Eastern
Transmission L.P. (Baa1, stable) while gas supply has been
contracted with Tenaska Power Services (not rated). Transportation
and supply contracts mitigate risks associated with capacity
performance penalties.

Financing Structure

Moody's base case assumes capacity pricing of less than $100 MW per
day in the next two auctions followed by $107 MW/d and $119 MW/d in
the two subsequent auctions, respectively. Moreover, our outlook
for regional spark spread at less than $10 MWh is considerably more
conservative than management's view of $13-15 MWh. As such, we
forecast key financial metrics, including FFO-to-debt of 5-8% and
debt service coverage of 1.5-1.7 times, annually for the period
2019 through 2021. While these projections are somewhat weak for
the Ba rating category, they are balanced by conservative financing
features including a 6-month debt service reserve requirement
backed by a sponsor-backed letter of credit and an initial 100%
excess cash flow sweep requirement.

Kestrel's initial leverage of approximately $465 per kW and
debt-to-EBITDA of approximately 5 times under Moody's base case
compares favorably to similarly rated single asset power plants
operating in PJM. The proposed financing structure incorporates
typical project finance features including limitations on
indebtedness and asset sales, a trustee administered waterfall of
accounts, a six month debt service reserve and a 1.1 times debt
service coverage covenant requirement.

Mandatory debt repayment includes a 100% annual excess cash flow
sweep with a step down to 75% if the Net Leverage Ratio is less
than 3.25x and a further step down to 50% if less than 2.75x. Our
base case suggests a 100% excess cash flow sweep through 2024.

Rating outlook

The stable outlook assumes Platinum is able to maintain
Hunterstown's operational output that is in-line with recent
history, including a capacity factor in excess of 60% and a net
heat rate of approximately 7,100 Btu/KWh.

What could move the rating up

Kestrel is well positioned within the Ba3 rating category. The
rating could be upgraded should the asset produce FFO-to-debt in
excess of 10% and a debt service coverage ratio greater than 2.0
times on a sustained basis.

What could move the rating down

Given Kestrel's strong position within the Ba-rating category, a
downgrade is not anticipated. The rating could be downgraded if
market pricing conditions or operating performance issues cause
FFO-to-debt to fall below 6-7% and debt service coverage below 1.4
times on a sustained basis.

The principal methodology used in these ratings was Power
Generation Projects published in May 2017.


LAMB WESTON: Moody's Affirms Ba2 CFR & Alters Outlook to Positive
-----------------------------------------------------------------
Moody's Investors Service, Inc. affirmed ratings of Lamb Weston
Holdings, Inc. These included its Ba2 Corporate Family Rating,
Ba2-PD Probability of Default Rating and Ba3 senior unsecured debt
instrument ratings. In addition, Moody's upgraded the company's
Speculative Grade Liquidity rating to SGL-1 from SGL-2 and revised
the ratings outlook to positive from stable.

The outlook revision to positive reflects the company's stable
operating performance since its spinoff from Conagra Foods, Inc.
(now Conagra Brands, Inc., Baa2 stable) in November 2016 and lower
financial leverage. Since the spinoff, the company has reduced
debt/EBITDA, from 4.6x to below 3.4x as of February 2018, primarily
through earnings growth along with a modest amount of debt
repayment. The positive outlook also reflects the recent successful
completion and startup of a 300 million pound french fry line in
Richland, Washington, that alleviated significant capacity
constraints.

The upgrade of the Speculative Grade Liquidity rating reflects
stronger internal cash flow generation following the completion of
a $250 million growth capital project, the retirement of
substantially all outstandings under the company's $500 million
liquidity facility and abundant cushion under bank financial
covenants.

Moody's expects that after the company furnishes audited financial
statement in July 2018 (its first full-year audit since the
spinoff), which will provide important input into Moody's
development of its forward view for the company, an upgrade could
be considered.

The following ratings were affirmed:

Lamb Weston Holdings, Inc.

Corporate Family Rating at Ba2;

Probability of Default Rating at Ba2-PD;

Senior Unsecured Notes at Ba3 (LGD4 from LGD5);

The following ratings were upgraded:

Lamb Weston Holdings, Inc.

Speculative Grade Liquidity Rating to SGL-1 from SGL-2;

The outlook is revised to positive from stable.

RATINGS RATIONALE

Lamb Weston's Ba2 Corporate Family Rating reflects the company's
leading North America market position and top-tier global market
position in value-added frozen potato products, a category with
attractive operating profit margins and good global growth
prospects. The rating is further supported by the company's
established track record of stable operating performance and its
current moderate financial leverage at about 3.4x debt/EBITDA. The
company's ratings are constrained by its narrow business focus,
relatively high customer and supply concentrations, and somewhat
limited financial flexibility due to high capital expenditures.

Ratings could be upgraded if Lamb Weston sustains relatively stable
operating performance and debt/EBITDA is sustained below 4.0x.
Ratings could be downgraded if operating performance deteriorates
or if for any reason debt/EBITDA is likely to be sustained above
5.0x.

Lamb Weston Holdings, Inc., based in Eagle, Idaho, manufactures and
sells value-added frozen potato products. The company's products,
which include French fries and other cut, chopped, and formed
potato products, are primarily sold to restaurant chains and
foodservice distributors. Annual net sales are approximately $3.2
billion.


LAURIE A. TODD: DOJ Watchdog Seeks Appointment of Trustee
---------------------------------------------------------
William K. Harrington, the United States Trustee for Region 2, asks
the U.S. Bankruptcy Court for the Northern District of New York for
an order appointing separate chapter 11 trustees in the Chapter 11
cases of Laurie A. Todd and Stanley Lawrence DiStefano, Jr.,
respectively.

The sister of Ms. Todd and Mr. DiStefano, Nancy Jean Burbridge,
commenced a separate proceeding by filing a voluntary petition
under chapter 13 on April 21, 2015. Upon the ex parte application
of Ms. Burbridge, the Court entered an order dismissing the
Burbridge case on March 19, 2018.

The U.S. Trustee contends none of the three cases have resulted in
confirmation of a plan of reorganization.

Endurance American Insurance Company filed a proof of claim in each
of these cases in the amount of $1,769,317 plus interest and costs.
But no payments to Endurance have been made by the Debtors during
the pendency of their respective bankruptcy cases.

The U.S. Trustee asserts that the interrelated nature of these
cases, lack of meaningful progress toward resolution of any of the
parties' disputes, and the resulting delay prejudicial to creditors
requires a coordinated approach to breaking through the deadlock
that has permeated these cases.

Thus, the U.S. Trustee believes that the appointment of separate,
independent fiduciaries in these related chapter 11 cases is
necessary in order to focus the proceedings on the implementation
of appropriate and reasonable strategies to liquidate non-exempt
property and pay creditors in accordance with the statutory
priority scheme.

The U.S. Trustee submits that for the past three years, creditors
have been unjustifiably forced to wait without payment while the
debtors have, perhaps through no fault of their own, engaged in
highly contentious intra-family hostilities. As the Court will note
from the dockets in these cases, the intra-family hostilities
continue to spawn costly traverses for the parties.

The U.S. Trustee asserts that these disputes are negatively
impacting the bankruptcy estates through, among other things, the
distraction of Debtors and their counsel, and the unnecessary
depletion of the Debtors' limited financial resources. The delays
also result in the continuing diminution in value of the Debtors'
real properties as they incur ongoing carrying charges and
administrative period expenses. None of this can be said to be "in
the interest of creditors."

The U.S. Trustee believes that the interests of creditors will be
satisfied by installing an objective fiduciary in each of the
bankruptcy estates -- to administer the Debtors' estates, free from
the unfortunate and destructive intra-family conflicts that
undoubtedly will continue to absorb these Debtors and their
families for years to come -- as what is required to protect the
interests of creditors. The U.S. Trustee, therefore, seeks an order
directing the appointment of two chapter 11 trustees -- one in each
case.

                   About Laurie A. Todd

Laurie A. Todd commenced a bankruptcy proceeding by filing a
voluntary petition under chapter 11 (Bankr. N.D.N.Y. Case No.
15-11083) on May 20, 2015.

In the case of Stanley Lawrence DiStefano, Jr. (Bankr. E.D.N.Y.
Case No. 16-10694), creditors filed an involuntary chapter 7
petition on April 20, 2016. After contesting the involuntary, Mr.
DiStefano eventually consented to the entry of the order for relief
and simultaneously obtained an order converting the case to chapter
11 on July 6, 2017.


LOCKWOOD INT'L: Committee Objects to Financing Motion
-----------------------------------------------------
BankruptcyData.com reported that Lockwood International's official
committee of unsecured creditors filed with the U.S. Bankruptcy
Court an objection to the Debtors' emergency post-petition senior
secured super-priority financing motion. The committee asserts,
"The total cost in fees and interest to obtain the Arena DIP
Facility is $3.55 million, as compared to $1.65 million for the SSI
DIP Facility. Further, the Debtors filed a prepetition lawsuit
against their prepetition lender alleging conversion, tortious
interference with business relationships, fraud, unjust enrichment,
and breach of fiduciary duty. Yet the Debtors propose to use $10
million in postpetition financing to repay the same prepetition
lender without providing any claw back mechanism if the lawsuit is
successful. There is no justification under these circumstances for
causing the estate to incur the additional cost to obtain a DIP
facility exceeding the Debtors' needs, and then using the
additional DIP proceeds to repay a prepetition (oversecured) lender
who committed conversion, tortious interference with business
relationships, fraud, unjust enrichment, and breach of fiduciary
duty against the Debtors. There is also no need to grant this
relief on an emergency basis. These bankruptcy cases have been
ongoing for over two months. The Debtors have continued use of cash
collateral through April 28, 2018. Additional lenders remain in the
data room and may make an offer for postpetition financing on
better terms."

Headquartered in Houston, Texas, Lockwood International, Inc. --
https://www.lockwoodint.com -- offers pipe, valves, fittings, and
flanges (PVF) and engineered products (liquid handling and
transfer, liquid measurement, and access and safety equipment).
The company was founded by Frank Lockwood in 1987 and has locations
in the United States, Canada, Europe, Asia and Australia.

Lockwood International and certain of its affiliates filed for
bankruptcy on January 24, 2018 (Bankr. S.D. Tex. Case No. 18-30268.
In the petition signed by CEO Michael F. Lockwood, the Debtors
estimated assets of $50 million to $100 million and liabilities of
$100 million to $500 million.

Judge David Jones presides over the case.  

Jason Brooker, Esq., and Lydia R. Webb, Esq., of Gray Reed & McGraw
LLP serve as counsel to the Debtors.  Spagnoletti & Co. acts as
special litigation counsel.


LONDON AUTOMOTIVE: Taps Goe & Forsythe as Bankruptcy Counsel
------------------------------------------------------------
London Automotive CarCare Center, Inc., seeks authority from the
U.S. Bankruptcy Court for the Central District of California, Los
Angeles Division, to employ Goe & Forsythe, LLP, as its general
bankruptcy counsel.

Services Goe & Forsythe will render are:

     a. advise and assist Debtor with respect to compliance with
the requirements of the United States Trustee;

     b. advise Debtor regarding matters of bankruptcy law,
including the rights and remedies of Debtor in regards to their
assets and with respect to the claims of creditors;

     c. represent Debtor in any proceedings or hearings in the
Bankruptcy Court and in any action in any other court where
Debtor's rights under the Bankruptcy Code may be litigated or
affected;

     d. conduct examinations of witnesses, claimants, or adverse
parties and to prepare and assist in the preparation of reports,
accounts, and pleadings related to this Chapter 11 case;

     e. advise Debtor concerning the requirements of the Bankruptcy
Court and applicable rules as the same affect Debtor in this
proceeding;

     f. assist Debtor in negotiation, formulation, confirmation,
and implementation of a Chapter 11 plan of reorganization;

     g. make any bankruptcy court appearances on behalf of Debtor;
and

     h. take such other action and perform such other services as
Debtor may require of the Firm in connection with this Chapter 11
case.

Robert P. Goe, member of the law firm of Goe & Forsythe, attests
that his firm is a disinterested person within the meaning of 11
U.S.C. Sec. 101(14).

Goe & Forsythe's current hourly rates are:

     Partners            Hourly Rate
     Robert P. Goe       $395.00
     Marc C. Forsythe    $395.00
     
     Associate          
     Stephen P. Reider   $295.00

     Of Counsel
     Thomas J. Eastmond  $375.00
     Charity J. Miller   $325.00

     Legal Assistant
     Kerry A. Murphy     $140.00

The counsel can be reached through:

     Robert P. Goe, Esq.
     GOE & FORSYTHE, LLP  
     18101 Von Karman Avenue, Suite 1200
     Irvine, CA 92612
     Tel: (949) 798-2460
     Fax: (949) 955-9437
     Email: rgoe@goeforlaw.com

                       About London Automotive

London Automotive CarCare Center, Inc., is an automotive repair and
maintenance shop in Los Angeles, California.  London Automotive
filed a Chapter 11 petition (Bankr. C.D. Cal. Case No. 18-13875) on
April 6, 2018.  In the petition signed by Herbert C. Nelson,
president, the Debtor estimated $1 million to $10 million in assets
and $100,000 to $500,000 in liabilities.  Judge Sandra R. Klein
presides over the case.  Robert P. Goe, Esq., at Goe & Forsythe,
LLP, is the Debtor's counsel.



LONG BLOCKCHAIN: Provides Update on Milestones & Acquisition
------------------------------------------------------------
Long Blockchain Corp. made available an update letter to
stockholders.  The full-text of the letter is set forth below.

Dear Stockholders of Long Blockchain Corp.:

Long Blockchain Corp. has made rapid progress in its corporate
transition with appointments of experienced financial technology
("fintech") professionals and blockchain innovators, the agreement
to acquire a distributed ledger technology solutions developer, and
strategic investments in an established micro-lender and UK broker
dealer.  We believe these developments position the Company to
establish a competitive footing in the fintech-DLT segment.

We are working on establishing LBCC as a blockchain technology
leader through our planned acquisition of Hashcove Limited
("Hashcove") and our recent investments in TSLC PTE Ltd., the
parent of digital money and short-term financial product provider
CASHe, and blockchain innovator Stater Blockchain Limited
("Stater"), all of which are discussed in detail below.  We believe
these are exciting opportunities and we look forward to providing
ongoing updates as we drive these investments forward. We believe
the change in our corporate strategy offers the opportunity to
generate and deliver long-term value to our stockholders that will
set us on a path to an incredible future.

New Leadership

LBCC recognizes that leadership and a Board of Directors with deep
expertise in technology is essential to its success.

The LBCC team is headed by CEO Shamyl Malik, a veteran financial
technology executive who has served as Global Head of Trading at
Voltaire Capital, Head of FX Electronic Trading at Morgan Stanley
and Head of Electronic Market Making for Emerging Markets and
Precious Metals in the Capital Markets Division at Citibank.

Independent Director Loretta Joseph has spent over 25 years in
global financial services.  A blockchain and technology advisor to
companies, organizations and governments, she has held senior
positions at investment banks across Asia and India, including RBS,
Macquarie Group, Deutsche Bank, Credit Suisse and Elara Capital,
where she was responsible for managing multiple asset classes and
emerging markets environments.  Ms. Joseph serves as the Chair of
the Advisory Board of ADCCA (Australian Digital Currency and
Commerce Association), an advocacy group dedicated to ensuring the
responsible adoption of blockchain regulation.  She received
FinTech Australia's "FinTech Leader of 2017" and "Female Leader of
2016" awards.

Independent Director Som Ghosh is a blockchain technology
entrepreneur with 11+ years in technology and computing, with
applications in investment banking, asset management, algorithmic
trading and cryptocurrency, health and wellness.  He was previously
the co-founder and Chief Technology Officer of London-based health
tech start-up Earthmiles.  Prior to that, Mr. Ghosh worked in
quantitative trading and structuring roles at Deutsche Bank, UBS
and Societe Generale in Hong Kong and London.

Independent Director Ramy Soliman has been the most recent addition
to the board of directors.  Mr. Soliman set up Stater having
spotted a gap in the market for a high-quality credit
intermediation, liquidity and technology solution for institutional
clients.  His extensive experience in the Financial Services
sector, predominantly in FX, has been key to shaping and delivering
Stater's offering.  Mr. Soliman joined IG in 2005 and quickly
worked his way up the ranks before taking on a role at Citi, within
the successful Margin FX desk.  After 5 years at Citi, he was
offered a role at Integral Development Corp. where he served as
Vice President, EMEA Sales.

Additionally, Kunal Nandwani, Hashcove's Chief Executive Officer,
recently joined our blockchain Strategy Committee and upon
consummation of the transaction with Hashcove, will become an
executive officer and director of the Company.  Mr. Nandwani has
been working on blockchain since early 2016. He is a consultant to
the Indian Finance Ministry for policy making on various Fintech
subjects including algorithmic trading and blockchain.  Mr.
Nandwani also co-founded uTrade Solutions, a product firm which
offers trading, algorithmic and risk platforms in more than 10
countries.  Previously, Mr. Nandwani worked at Lehman Brothers,
Nomura & BNP Paribas in London.  Mr. Nandwani also runs an angel
network in India and is an advisor to the Indian commerce ministry
on Artificial Intelligence.

We also will seek to leverage the resources and experience of the
management teams of CASHe and Stater, as they are already
collaborating and participating in the blockchain industry.  These
minority investments provide us with first-hand experience and
knowledge which we believe will help to enable future technological
developments, as well as create exposure to a number of diversified
touchpoints into potential revenue streams derived from blockchain
sources.

Acquisition Underway

LBCC's future as a high-value, high-margin blockchain company will
be driven largely by the Company's ability to develop and customize
solutions that address problems inherent in current fintech
technology.  To this end, on March 15, 2018, LBCC announced that it
entered into an agreement to acquire all the outstanding shares of
Hashcove, a UK-based company focused on developing and deploying
globally scalable distributed ledger technology solutions.

Hashcove is in the process of building the global platforms that
are leveraging and driving the latest trends in fintech, including
encrypted identity solutions, crypto-exchanges and wallets, digital
information platforms, smart contracts for initial coin offerings
(ICOs) and other related blockchain applications. Specific planned
products of Hashcove include:

   * Know Your Customer (KYC) blockchain: a KYC platform with
     mobile and web-driven interface for clients to upload their
     documents and share them securely with any institutions,
     primarily for KYC purposes.  Institutions can also contribute
     back to the data of the users based on permissions.

   * Crypto wallet: a secure digital wallet used to store, send
     and receive cryptocurrencies like Bitcoins and Ethers.
     Hashcove will offer a wide range of solutions in developing
     multi-cryptocurrency wallets, with the most advanced security

     features, for web and mobile users.

   * Smart contracts: self-executing protocols that facilitate,
     verify or enforce any trigger-based actions.  Smart contracts
     are stored on the blockchain, which are decentralized and
     transparent, and therefore everyone can trust.  Hashcove will
     offer smart contract development, used for tokenization.
     Hashcove will also provide consultancy, security audits, ICO
     smart contracts for tokenizations and other smart contract
     related services.

   * Crypto exchange: allows users to convert and trade their
     cryptocurrencies with other cryptocurrencies and fiat
     currencies.  The exchange provides web and mobile front ends,
     matching engine, liquidity management, connectivity to native
     crypto exchange blockchains, market data and order execution
     APIs.  The exchange can be centralized, decentralized or
     hybrid.

Assuming consummation of the transaction with Hashcove, we intend
to seek to build decentralized blockchain applications for clients
around the globe, across industries, for uses varying from
peer-to-peer lending, healthcare and education.

Strategic Investments

In March 2018, LBCC announced that it closed a strategic investment
in TSLC Pte. Ltd., the parent company of CASHe, a leading provider
of digital money and short-term financial products in India.  TSLC
also owns all the intellectual property developed by CASHe and has
the worldwide rights outside of India to the application of its
intellectual property for its lending and money transfer platform.

CASHe provides short-term digital lending for between 15 and 90
days to young professionals who lack access to personal loans. It
does not judge applicants using a traditional credit history, so it
does not matter if they have never had a credit card.  Instead, the
business uses social data to provide instant credit ratings that
result in collateral-free loans.  Access to urgent cash and the
ease of borrowing are significant differentiators, especially
considering that the Millennial generation prefers to transact
digitally after growing up with technology and a phone in their
hand.

Currently, CASHe charges annualized rates of between 30% and 36% on
disbursed loans.  Borrowers with a better 'social loan quotient'
can receive rates as low as 15% and double their CASHe borrowing
power.

CASHe has 10,000 repeat customers and disburses loans valued at 20
Lakh or approximately $1.5 million USD per day.  Despite offering
above-market interest rates, the delinquency rate for CASHe is less
than 2%, which is significantly better than industry average. It is
expected to drop below 1% once a new social media quotient goes
live on the platform.

Also in March 2018, LBCC acquired a minority stake in Stater, which
is developing decentralized applications for the foreign exchange
market and is the parent company of Stater Global Markets, a UK
regulated brokerage that facilitates market access across multiple
instruments including spot FX, digital currency futures,
commodities, equities and contracts for difference (CFDs).

We will seek to leverage our investment in Stater to help Hashcove
cross market and diversify its products and offerings, and will
seek to leverage our investment in TSLC to diversify our
distribution base for blockchain-based products.  Stater and TSLC
offer us entry ways to very different segments of the financial
services market but that still have a need for blockchain-based
products.  We believe this will allow Hashcove's technology to
service the full spectrum of customer segments and hopefully lead
to additional avenues for its products.

Common Stock Listing

On April 10, 2018, LBCC was notified that the Hearings Panel of The
Nasdaq Stock Market LLC had determined to uphold the previously
announced delisting of LBCC's common stock from Nasdaq. As a
result, trading of LBCC's shares was suspended on Nasdaq on April
12, 2018 and the common stock became eligible for trading and
quotation on the Pink Current Information tier operated by the OTC
Markets Group Inc.  LBCC's trading symbol was unaffected. While we
were disappointed by this determination, it does not diminish the
focus of LBCC's efforts to become a leader in Blockchain technology
as described above.  The Company intends to apply for its common
stock to be quoted and traded on the OTCQB Market and LBCC's Board
of Directors will continue to evaluate options to maximize the
value of the Company's assets.

Beverage Business

On February 20, 2018, the LBCC Board of Directors approved
management's recommendation to pursue a spin-off of the Company's
existing beverage subsidiary, Long Island Brand Beverages LLC.  The
Company is aiming to structure and complete the proposed spin-off
during the third quarter of 2018.

We have many long-term investors in our wholly owned beverage
subsidiary, which has continued to grow its market share in the
United States, Canada and Latin America.  We are grateful for your
support and proud that our sales have increased in each of the last
five years.  To better leverage this top line growth, we have
initiated a series of actions to improve the cash flow profile and
efficiency of this business.  On behalf of the management team and
Board of Directors, I again thank you for your support and look
forward to keeping you apprised of our progress.

Our Outlook

We remain mindful of the obligations associated with our public
company status, and one of our abiding priorities is to maintain a
professional profile with high standards of integrity.  While
trading in our shares may be volatile due to factors outside our
control, we prefer to be judged over time against more traditional
measures, including how we execute against our new fintech strategy
and the associated scale we hope to achieve.  Our early successes
will help define LBCC's future and generate the long-term value
that our stockholders expect and deserve from their investment.

On behalf of the Board of Directors,

Shamyl Malik, CEO & Director

                     About Long Blockchain Corp.

Headquartered in Hicksville, New York, Long Blockchain Corp. --
http://www.longblockchain.com-- is focused on developing and
investing in globally scalable blockchain-based financial
technology solutions.  It is dedicated to becoming a significant
participant in the evolution of blockchain technology that creates
long-term value for its shareholders and the global community by
investing in and developing businesses that are "on-chain".
Blockchain technology is fundamentally changing the way people and
businesses transact, and the Company will strive to be at the
forefront of this dynamic industry, actively pursuing
opportunities.

Long Blockchain incurred a net loss of $15.21 million in 2017 and a
net loss of $10.44 million in 2016.  As of Dec. 31, 2017, Long
Bockchain had $3.23 million in total assets, $3.52 million in total
liabilities and a total stockholders' deficit of $292,982.

Marcum LLP, the Company's auditor since 2014, issued a "going
concern" opinion in its report on the consolidated financial
statements for the year ended Dec. 31, 2017, citing that the
Company has 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.


LOOKIN UP: Court Conditionally Approves Disclosure Statement
------------------------------------------------------------
Judge Michael G. Williamson of the U.S. Bankruptcy Court for the
Middle District of Florida has conditionally approved the
disclosure statement explaining the plan filed by Lookin Up
Enterprises, Inc., d/b/a Lottoboat.net.

                    About Lookin Up Enterprises

Lookin Up Enterprises Inc. is a boat club and rental business which
delivers medium sized power boats to renters and members alike in a
unique format and pricing structure.  Based in St. Petersburg,
Florida, Lookin Up filed a Chapter 11 petition (Bankr. M.D. Fla.
Case No. 17-08036) on Sept. 18, 2017.  At the time of filing, the
Debtor estimated $50,001 to $100,000 in assets and $500,001 to $1
million in liabilities.  The Debtor's counsel is Buddy D Ford,
Esq., at Buddy D. Ford P.A.



LUKE'S LOCKER: Wants to Extend Deadline to Confirm Plan to July 22
------------------------------------------------------------------
Luke's Locker Incorporated requests the U.S. Bankruptcy Court for
the Eastern District of Texas to extend the deadline to confirm a
plan of reorganization by 90 days, to July 22, 2018.

On Feb. 20, 2018, Luke's Locker filed its Plan of Reorganization
and its Disclosure Statement.  The hearing to consider the
Disclosure Statement is set for May 15, 2018.

The current deadline for Luke's Locker to confirm a plan is April
23, 2018. The Disclosure Statement has not yet been approved by the
Court, and will not be considered by the Court until the May 15,
2018 hearing. Therefore, it would not be possible for Luke's Locker
to confirm a plan of reorganization within the current deadline.

                About Luke's Locker Incorporated

Luke's Locker Incorporated, owner of Luke's Locker fitness and
running stores in Texas, and its affiliates sought Chapter 11
protection (Bankr. E.D. Tex. Lead Case No. 17-40126) on Jan. 24,
2017.  The petitions were signed by Matthew Lucas, president and
CEO.  The cases are assigned to Judge Brenda T. Rhoades.

Melissa S. Hayward, Esq., at Franklin Hayward LLP, in Dallas,
serves as the Debtors' counsel.  Joseph Sullivan serves as chief
restructuring officer.  The Debtor tapped Rosen Systems, Inc., to
sell surplus assets by auction.

Luke's Locker estimated $1 million to $10 million in assets and
liabilities.

No trustee or examiner has been appointed in the Debtors' cases.


MARKPOL DISTRIBUTORS: 3rd Interim Cash Collateral Order Entered
---------------------------------------------------------------
Judge A. Benjamin Goldgar of the U.S. Bankruptcy Court for the
Northern District of Illinois has entered a third interim order
authorizing Markpol Distributors, Inc., to use cash collateral to
pay post-petition expenses to third parties to the extent set forth
on the budget plus 10%.

The approved 2-week cash collateral budget provides total cash
disbursements of $404,628 for weeks ending April 7 and April 14,
2018.

In return for the Debtor's continued interim use of cash
collateral, MB Financial Bank, N.A., is granted the following
adequate protection for its asserted secured interests in
substantially all of the Debtor's assets to the extent and validity
held prepetition:

      (1) The Debtor must permit the MB Financial to inspect, upon
reasonable notice, within reasonable hours, the Debtor's books and
records;

      (2) The Debtor must maintain and pay premiums for insurance
to cover the collateral from fire, theft and water damage;

      (3) The Debtor must make available to MB Financial evidence
of that which constitutes their collateral or proceeds;

      (4) The Debtor must properly maintain the collateral in good
repair and properly manage the collateral; and

      (5) MB Financial is granted replacement liens, attaching to
the collateral, but only to the extent of MB Financial's
prepetition liens.

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

          http://bankrupt.com/misc/ilnb18-06105-38.pdf

                   About Markpol Distributors

Markpol Distributors, Inc. -- http://markpoldistributors.com/-- is
a food distributor specializing in European grocery merchandise
imported from European exporters.  The Company's customers may
select an offering of 4 to 24 feet selection of assorted grocery
merchandise appealing to the American and European consumer.
Markpol is headquartered in Wood Dale, Illinois.

Markpol Distributors filed a Chapter 11 petition (Bankr. N.D. Ill.
Case No. 18-06105) on March 2, 2018.  In the petition signed by CEO
Mark Kozyra, the Debtor estimated assets and liabilities at $1
million to $10 million.  Judge Benjamin A. Goldgar is the case
judge.  

Shelly A. DeRousse, Esq., at Freeborn & Peters LLP, is the Debtor's
counsel.  Rally Capital Services, LLC, as financial advisor.

Patrick S. Layng, U.S. Trustee for the Northern District of
Illinois, on March 15 appointed five creditors to serve on an
official committee of unsecured creditors.  The Committee retained
Goldstein & McClintock LLLP, as counsel.


MAYFAIR-HAWAII: Attempt to Appoint Chapter 11 Trustee Dismissed
---------------------------------------------------------------
Judge S. Martin Teel, Jr. the U.S. Bankruptcy Court for the
District of Columbia, pursuant to the Notice of Withdrawal of
Motion, dismissed Federal National Mortgage Association's motion
for appointment of a chapter 11 trustee for the bankruptcy estate
of Mayfair-Hawaii, LLC.

                       About Mayfair-Hawaii

Mayfair-Hawaii LLC, a Delaware limited liability company, owns a
34-unit multifamily property on the south side of Hawaii Avenue,
SE, in the District of Columbia.  Until the appointment of the
receiver, Paula Forshee, the property was managed by Oakmont
Management Group LLC.  Sanford Capital LLC owns 70% of
Mayfair-Hawaii.  A. Carter Nowell is the Debtor's manager.  Oakmont
is owned by Mr. Nowell.

The Debtor defaulted under loan documents with Fannie Mae, which
loans have been accelerated. On June 12, 2017, the Superior Court
entered a consent order appointing receiver and granting injunctive
relief.  The Receiver, though Catalyst Property Solutions, has
managed the Property since approximately June 12, 2017.

Mayfair-Hawaii LLC filed for Chapter 11 bankruptcy protection
(Bankr. D.C. Case No. 17-00514) on Sept. 26, 2017, estimating
assets and debt of $1 million to $10 million.  A. Carter Nowell
signed the petition.  

Judge S. Martin Tell Jr. is the case judge.

Kristen E. Burgers, Esq., and Stephen E. Leach, Esq., at Hirschler
Fleischer, PC, in Tysons, Virginia, serves as counsel to the
Debtor.

On Sept. 26, 2017, the Court entered an order authorizing the
Receiver to, among other things, continue operating and managing
the Property.

On Dec. 27, 2017, the Debtor filed a motion seeking approval of the
sale of substantially all of its assets.  Upon information and
belief, the sale is expected to close some time in February 2018.
Consequently, the Receiver requires funding to pay expenses related
to property operations through the Closing Date.   

Counsel to the Receiver is Jonathan L. Gold, Esq., at Michael Best
& Friedrich LLP, in Washington, DC.


MEDCISION LLC: DOJ Watchdog Seeks Appointment of Chapter 11 Trustee
-------------------------------------------------------------------
Tracy Hope Davis, United States Trustee for Region 17, requests the
U.S. Bankruptcy Court for the Northern District of California to
direct the appointment of a chapter 11 trustee for MedCision, LLC,
or in the alternative, convert the case to chapter 7 or dismiss the
same.

The U.S. Trustee asserts that the Court should deny the Debtor's
Motion for the Appointment of a Chief Restructuring Officer in lieu
of a chapter 11 trustee for several reasons.

The U.S. Trustee contends that there is no basis under the
Bankruptcy Code and Rules for the Court to approve Debtor's motion
to employ a CRO in lieu of a chapter 11 trustee. The appointment of
a chapter 11 trustee would be in the best interests of the Debtor's
estate and its creditors because current management should be
replaced by an independent trustee who will be required to comply
with the fiduciary duties mandated by the Bankruptcy Code.

The U.S. Trustee argues that the appointment of a CRO would not
address the issues with current management -- who the parties agree
needs to be replaced -- regardless of whether the Debtor's CEO is
removed as an officer but continues to serve on Debtor's Board of
Directors. The U.S. Trustee asserts that the only statutory remedy
is a neutral trustee, appointed by the U.S. Trustee and approved
and supervised by the Court.

The U.S. Trustee believes that the appointment of a trustee will
provide creditors with the transparency needed in this case
concerning all of the Debtor's assets, liabilities, and financial
information.

Attorneys for United States Trustee for Region 17:

             Timothy S. Laffredi, Esq.
             Assistant United States Trustee
             Lynette C. Kelly, Esq.
             Trial Attorney
             United States Department of Justice
             Office of the U.S. Trustee
             450 Golden Gate Ave., Ste #05-0153
             San Francisco, CA 94102
             Telephone: (415) 252-2065
             Facsimile: (415) 705-3379
             Email: lynette.c.kelly@usdoj.gov

                     About MedCision LLC

MedCision LLC develops automation technologies for vital clinical
product handling processes.

MedCision initially filed a voluntary petition for relief pursuant
to Chapter 7 of the Bankruptcy Code on Dec. 20, 2017.  By order
dated Feb. 16, 2018, the case was converted to one under Chapter 11
(Bankr. N.D. Cal. Case No. 17-31272).

Judge Hannah L. Blumenstiel presides over the case.

The Debtor tapped Sheppard, Mullin, Richter & Hampton LLP as
bankruptcy counsel; and Three Twenty-One Capital Partners as its
investment banker.


MILES APPLIANCE: Prohibition on Cash Collateral Use Withdrawn
-------------------------------------------------------------
Judge Edward Ellington of the U.S. Bankruptcy Court for the
Southern District of Mississippi, upon the agreement of Miles
Appliance and Factory Discount Furniture Center Inc. and LMIW I,
LLC, has withdrawn the following Motions and Objections from the
docket:

     (1) Motion to Prohibit Use of Cash Collateral;

     (2) Objection of Miles Appliance and Factory Discount
Furniture Center, Inc.;

     (3) Motion for Abandonment and Relief from the Automatic Stay
or, Alternatively, for Adequate Protection; and

     (4) Objection and Response to Motion for Abandonment and
Relief from the Automatic Stay or, Alternatively, for Adequate
Protection.

A full-text copy of the Order is available at

          http://bankrupt.com/misc/mssb15-02339-225.pdf

Counsel to LMIW I, LLC:

         Timothy J. Anzenberger, Esq.
         Adams and Reese LLP
         1018 Highland Colony Parkway, Suite 800
         Ridgeland, MS 39157
         Telephone: (601) 353-3234
         Facsimile: (601) 355-9708
         E-mail: tim.anzenberger@arlaw.com

                    About Miles Appliance

Miles Appliance and Factory Discount Furniture Center, Inc., sought
Chapter 11 protection (Bankr. S.D. Miss. Case No. 15-02339) on July
29, 2015.  The case is assigned to Judge Edward Ellington.  In the
petition signed by Linda Burleson, president, the Debtor estimated
assets in the range of $1 million to $10 million and debt of $0 to
$50,000.  The Debtor tapped John D. Moore, Esq., at John D. Moore,
P.A., as counsel.


MONTGOMERY-SANSOME: Latest Plan to Pay Secured Claim in Full
------------------------------------------------------------
Montgomery-Sansome, LP, filed with the U.S. Bankruptcy Court for
the Southern District of Florida its latest plan to exit Chapter 11
protection, which proposes new treatment for Kristina Perez Krow's
secured claim.

Under the latest plan, Ms. Krow's secured claim will be paid in
full over time, with $50,000 being paid on the effective date of
the plan.  The balance will be paid in three annual installments of
$33,894.51.  Payments will start one year from the effective date
of the plan.  General Unsecured Claims over $2,000 will be paid
100% of their allowed claims in five years from the effective date
of the Plan in monthly payments.

In the event of any default in payments to Ms. Krow, the secured
creditor will be permitted to commence foreclosure proceedings on
the real property located at 105 Rockwood Avenue, South San
Francisco, California, according to Montgomery-Sansome's latest
plan.

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

        http://bankrupt.com/misc/canb17-30515-151.pdf

A redlined version of the amended disclosure statement is available
at:

        http://bankrupt.com/misc/canb17-30515-147.pdf

                    About Montgomery-Sansome LP

Montgomery Sansome -- http://www.montgomerysansome.net-- is a
family-owned business with Len Nordeman, G.P at the helm.  Len
Nordeman obtained his contractor's license in 1965, and has since
completed more than 22,000 construction projects and maintains an
A+ rating with the Better Business Bureau.  Services provided by
Montgomery Sansome include addressing the immediate needs of the
occupants and owners, including the insurance company-required
"mitigation of damage".  This means providing the services
necessary to reduce further damage which could result from excess
water, smoke, or other exposures.

Montgomery Sansome, L.P., filed a Chapter 11 bankruptcy petition
(Bankr. N.D. Cal. Case No. 17-30515) on May 26, 2017, disclosing
under $1 million in both assets and liabilities.  The Debtor hired
C. Alex Naegele, Esq., at C. Alex Naegele, A Professional Law
Corporation, as general bankruptcy counsel.  The Debtor hired the
Law Office of Edwin Bradley as special counsel.


MOOD MEDIA: S&P Affirms 'B-' Corp. Credit Rating, Outlook Negative
------------------------------------------------------------------
S&P Global Ratings affirmed its 'B-' corporate credit rating on
U.S.-based in-store media company Mood Media Corp. The outlook is
negative. S&P revised its liquidity assessment on the company to
less than adequate from adequate.

Mood Media's first-lien leverage covenant ratio (its tightest
covenant) stepped down to 3.5x in March 2018 from 4x as of December
2017. S&P said, "We therefore expect its margin of compliance with
its covenant to narrow below 15% that we typically associate with
an adequate liquidity assessment. We are therefore revising our
liquidity assessment on the company to less than adequate. While
Mood Media's covenant cushion will remain between 8% and 15% in the
short term, the company will not likely breach its covenants. It
will continue to benefit from cost reductions in 2018 (which the
company expects will provide about $5 million in annual savings)
and EBITDA growth. However, we still expect Mood Media's liquidity
sources to exceed uses by over 1.4x over the next 12 months. We
also still expect the company to generate moderate free cash with
adjusted FOCF to debt of about 4% over the next 12 months driven by
our expectation of a return to organic revenue growth and margin
expansion in 2018.

"The negative rating outlook reflects our expectation for continued
declines in audio revenue and the uncertainty surrounding
management's ability to reverse the deteriorating ARPU trend. The
negative outlook also reflects the thin margin of compliance with
the company's tightest covenant and the risk that even if with a
gradual margin expansion and growing EBITDA, the increased cash
flows will not be sufficient to offset the growing principal on the
notes' accreting from PIK interest.

"We could lower our corporate credit rating on Mood Media if
challenges to the industry fundamentals materialize such that the
company's key credit metrics do not recover in line with our
expectations in 2018. In particular, a downgrade would occur if we
become convinced that FOCF for 2018 would become negligible such
that adjusted FOCF to debt remains below 4% by the end of fiscal
year 2018. In such a scenario, we would view its capital structure
as unsustainable. We could also lower the ratings if we believe the
company won't avoid a covenant breach without an amendment or if we
foresee a financial policy change from the company's sponsors
signaling increased leverage.

"We could revise the outlook to stable if Mood Media stabilizes its
operations such that it increases EBITDA and consistently generates
free cash flow to debt in excess of 5% on a sustained basis while
maintaining an at least 15% EBITDA margin of compliance on its
covenants."


MOUNTAIN CREEK RESORT: Gets Final Approval on $6-Mil Loan, Cash Use
-------------------------------------------------------------------
The Hon. Stacey L. Meisel of the U.S. Bankruptcy Court for the
District of New Jersey has authorized Mountain Creek Resort, Inc.,
and its debtor-affiliates to use cash collateral and to obtain
secured post-petition financing from MC DIP Funding LLC consisting
of a credit facility in the aggregate principal amount of up to $6
million in accordance with the terms of the Final Order and the
Budget.

All DIP obligations under the DIP Facility will constitute claims
with priority in payment over any and all administrative expenses
and will at all times be senior to the rights of the Debtors, any
successor trustee to the extent permitted by law, or any other
creditor in the Chapter 11 cases.

As security for the Debtors' DIP Obligations arising under or in
connection with the DIP Credit Agreement, the DIP Lender is granted
first priority liens and security interests on all of the DIP
Collateral of the Debtors that is made subject to the security
interests granted to the DIP Lender under the DIP Facility that was
not encumbered as of the Petition Date, but excluding any causes of
action the Debtors' estates have under Chapter 5 of the Bankruptcy
Code and any commercial tort claims of the Debtors' estates.

Additionally, as security for the Debtors' DIP Obligations arising
under or in connection with the DIP credit documents, the DIP
Lender is granted a perfected lien and security interest in all of
the DIP collateral of the Debtors junior in priority only to valid
and perfected liens or security interests held by the prepetition
senior lender and other secured lenders as of the Petition Date,
and senior in priority to any liens or security interests held by
the Prepetition Subordinated Lenders as of the Petition Date.

As adequate protection for the Debtors' use of the cash collateral
of the Prepetition Senior Lender and Prepetition Subordinated
Lenders, the Prepetition Senior Lender and Prepetition Subordinated
Lenders are granted a replacement security interest and lien on
their prepetition collateral, but solely to the extent of any
diminution in the value of the prepetition collateral.  The
adequate protection liens given to the Prepetition Subordinated
Lenders will be subordinated to the adequate protection liens given
to the Prepetition Senior Lender.  The adequate protection liens
given to the Prepetition Senior Lender will be superior in priority
to the DIP liens.

Additionally, the Prepetition Senior Lender and the Prepetition
Subordinated Lenders are granted a claim with priority in payment
over any and all administrative expenses.

As additional adequate protection for the Prepetition Senior
Lender, the Debtors will (a) pay all interest accruing on the first
lien obligations at the non-default rate specified under the $25
million M&T Loan Facility, on a monthly basis; (b) pay all fees and
costs associated with the Letter of Credit, and (c) fully cash
collateralize the corporate credit card facility in an amount equal
to 103% of $55,000 in a separate account earmarked for the Debtors'
Corporate Credit Card Facility.

To the extent the Debtors seek to increase the maximum amount
available under the Corporate Credit Card Facility, the Debtors
will notify the prepetition senior lender and provide an amount
equal to 103% of the new maximum amount available in a separate
account earmarked for the Debtors' Corporate Credit Card Facility,
provided, however, the maximum credit under the Corporate Credit
Card Facility will not exceed $110,000.  

In addition, the Debtors will pay the reasonable costs and expenses
of the Prepetition Senior Lender, subject to the Budget.

Moreover, the Debtors is directed to provide to the counsel for the
Prepetition Senior Lender and counsel for the Official Committee of
Unsecured Creditors: (a) a rolling 13-week budget every two weeks;
the "weekly change in cash" category contained in the budget will
not have a variance greater than 15% on a cumulative basis; (b) a
variance report on a weekly basis each Thursday, covering the
weekly period through the prior Thursday reconciling actual
expenditures during that week to those set forth in the budget; (c)
updated 13-week cash flow projections every other week, and every
two weeks thereafter; (d) monthly business financial statements
together with monthly operating statements on the 27th day
following the previous month end; (e) copies of all sewer and bond
documents, which are available to the Debtors, which involve the
Debtors' assets, including, but not limited to, the $23 million
bond relating to Vernon Township, Sussex County; (f) copies of all
leases impacting the real estate owned by Mountain Creek Resort,
Inc., including, but not limited to, the Morford lease and Kellam
Lease, and that certain Reservation of Rights Agreement; (g) copies
of any and all surveys concerning the real property owned by
Mountain Creek Resort, Inc.; and (h) updated proof of insurance and
proof that M&T is a co-insured and loss payee and updated proof of
flood insurance.

All collateral which is made subject to the security interests and
liens granted to the DIP Lender, Prepetition Senior Lender and
Prepetition Subordinated Lenders pursuant to the terms of the Final
Order will be subject to a carve-out for the sum of allowed
administrative expenses payable and priority professional expenses,
consisting of fees, costs, and reasonable expenses incurred by (a)
professionals retained by the Debtors up to the amount of $400,000,
and (b) any professionals retained by the Committee that may be
appointed in these Chapter 11 cases up to the amount of $125,000,
but subject to the amount set forth in the Budget. However,
following the occurrence of an Event of Default under the DIP
Facility, these Carve-Out amounts will be limited to $75,000 and
$25,000 in fees and expenses incurred after the Event of Default
for the Debtors' and Committee's professionals, respectively.  

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

          http://bankrupt.com/misc/njb17-19899-556.pdf

                   About Mountain Creek Resort

Mountain Creek Resort, Inc., owns and operates the Mountain Creek
Resort, a four-season resort located in Vernon, New Jersey.  The
Resort is the New York/New Jersey Metro area's closest ski resort
with 167 skiable acres on four mountain peaks, 1,040 vertical feet,
46 trails, and 11 lifts.  The Resort also operates and manages the
Appalachian Hotel and the Black Creek Sanctuary townhomes.

Mountain Creek Resort, Inc., and five affiliated debtors filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code (Bankr. D.N.J. Lead Case No. 17-19899) on May 15, 2017.  The
cases are pending before the Honorable Judge Stacey L. Meisel, and
jointly administered.

Mountain Creek estimated $10 million to $50 million in assets and
debt.

The Debtors hired Lowenstein Sandler LLP as bankruptcy counsel;
Houlihan Lokey Capital, Inc., as business consultant and investment
banker; and Prime Clerk LLC as claims and noticing agent.

On May 24, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Trenk, DiPasquale,
Della Fera & Sodono, P.C., is the Committee's bankruptcy counsel.


MURPHY & DURIEU: Files Chapter 11 Plan of Liquidation
-----------------------------------------------------
Murphy & Durieu, L.P., filed with the U.S. Bankruptcy Court for the
Southern District of New York a Chapter 11 plan of liquidation and
accompanying disclosure statement.

Prior to commencing the Chapter 11 Case, the Debtor had already
managed a significant portion of its wind-down activities. It
surrendered its leased office space at 120 Broadway, New York, New
York.  It resolved any and all customer claims, thus qualifying it
to file the Chapter 11 Case, and had also resolved most
debtor-creditor issues. At this time, the Debtor has cash and
securities in a single Clearing Account, which is segregated into
14 sub-accounts (the "Pershing Accounts") for accounting purposes,
at its previous clearing firm, Pershing LLC, a wholly owned
subsidiary of The Bank of New York Mellon Corporation.

The Debtor has various obligations relating to its Secured Demand
Notes.  There exists a legal dispute with regard to whether the
excess collateral securities in Pershing Accounts is the property
of the Debtor (making the holder of a Secured Demand Note a
creditor for the value of held collateral securities) or the
property of the holders of the Secured Demand Notes (warranting the
Debtor's turnover of the accounts to their respective lender).

After lengthy negotiations, the Debtor resolved these legal
disputes with its largest creditors, the Mays.
As part of the resolution, it was agreed among the parties that
the cash and securities in all of the Pershing Accounts will be
deemed to be property of the Debtor, but that (1) the obligation to
return the collateral will be treated as Class 2 General Unsecured
Claims, and (2) the Debtor's obligations to return the face amount
of the Secured Demand Notes will be treated as Class 3 Subordinated
Note Claims, and (3) there would be $50,000 allocated for payment
to Holders of Class 3 Subordinated Note Claims.

In addition, the resolutions allow for Pershing to set-off Cash
held in the SDN Collateral Accounts against negative balances in
other of the Debtor's accounts at Pershing.  The parties also
agreed to the various mechanisms and funding necessary to make the
Plan go effective and to effectuate its administration and the
wind-down of the Debtor.

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

         http://bankrupt.com/misc/nysb17-22730-46.pdf

                     About Murphy & Durieu L.P.

Until 2016, Murphy & Durieu, L.P. was an institutional
broker-dealer qualified and operating under the Financial Industry
Regulatory Authority Inc. with offices at 120 Broadway, New York,
New York.  M&D operated as a broker-dealer from 1929 until in or
around March 2015.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D.N.Y. Case No. 17-22730) on May 16, 2017.  In the
petition signed by Joshua Rizack, its chief restructuring officer,
the Debtor estimated its assets and debts at $1 million to $10
million.

Judge Robert D. Drain presides over the case.

Fred Stevens, Esq., Brendan M. Scott, Esq., and Lauren C. Kiss,
Esq., at Klestadt Winters Jureller Southard & Stevens, LLP, serve
as counsel to the Debtor.


NAVISTAR INT'L: Egan-Jones Hikes Sr. Unsecured Ratings to B
-----------------------------------------------------------
Egan-Jones Ratings Company, on April 18, 2018, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Navistar International Corporation to B from CCC. EJR also
raised the ratings on commercial paper issued by the Company to B
from C.

Headquartered in Lisle, Illinois, Navistar International
Corporation manufactures and sells commercial and military trucks,
diesel engines, school and commercial buses, and service parts for
trucks and diesel engines worldwide.


NESCO LLC: Moody's Upgrades CFR to Caa2, Outlook Stable
-------------------------------------------------------
Moody's Investors Service upgraded Nesco, LLC's Corporate Family
Rating (CFR) to Caa2 from Caa3, its Probability of Default Rating
(PDR) to Caa2-PD from Caa3-PD, and its senior secured second lien
notes to Caa3 from Ca. The rating outlook is stable. The rating
upgrade reflects Moody's expectation for further improvement in the
company's financial performance based on the ongoing recovery in
the company's end markets and an increase in NESCO's order backlog.
Moody's also believes that the performance improvement along with
sufficient borrowing base asset coverage provides additional
flexibility for NESCO to extend the revolver.

Moody's upgraded the following ratings:

Issuer: Nesco, LLC:

Corporate Family Rating, to Caa2 from Caa3;

Probability of Default Rating, to Caa2-PD from Caa3-PD;

Senior Secured Second Lien Notes due 2021, to Caa3 (LGD4) from Ca

(LGD4)

The ratings outlook is changed to stable, from negative.

RATINGS RATIONALE

NESCO's Caa2 CFR reflects the slow but visible improvement in the
company's end markets balanced against small size, cyclical demand
for equipment, elevated leverage and limited financial flexibility
given the capital intensive nature of the business. Even with the
growth in EBITDA and the significant margin expansion experienced
in the last year, the company still has high debt-to-EBITDA
leverage approximating 8.6 times at year end 2017. As demand for
NESCO's rental equipment is affected by the level investment in the
electrical transmission business, the recent pick-up in the
transmission and distribution (T&D) sector as well as
telecommunications market is translating into an increase in order
backlog for NESCO, growth in revenue and earnings, and modestly
positive projected free cash flow.

The stable rating outlook reflects Moody's expectation that the
improvement in end market demand, young fleet, low capital
expenditures and various other management initiatives, will yield
an improvement in EBITDA / Interest coverage to approximately 2x
and debt-to-EBITDA to under 8 times over the next year. Moody's
also assumes in the stable rating outlook that NESCO proactively
extends its revolver maturity at a manageable cost.

Moody's considers NESCO's liquidity profile to be weak as there is
roughly $40 million of remaining availability under its $250
million ABL revolving credit facility, cash is limited, and Moody's
projects only modest free cash flow of roughly $10 - $15 million
over the next year. Because NESCO would not meet the revolver's
springing total leverage ratio covenant that is triggered if
availability falls below $25 million, the potential for incremental
borrowings are limited without an amendment. The company also has
the ability to sell part of its fleet or lease new equipment to
free up cash, but because it has an asset backed revolver, such
actions could reduce the borrowing base.

The ratings could be downgraded if the company's liquidity was to
weaken. A decline in revenue or the EBITDA margin could also result
in downwards rating pressure as would EBITDA/Interest under 1.5x.

The rating could be upgraded if the company was able to
successfully extend its revolver and there was an expectation for
positive revenue growth without a contraction in margins. An
expectation for deleveraging through EBITDA growth would also be an
important consideration in a ratings upgrade. Moreover, while
positive cash flow is anticipated during 2018, slightly negative
cash flow could be acceptable so long as it was to fund equipment
purchases and sufficient deleveraging was anticipated through
EBITDA growth.

The principal methodology used in these ratings was Equipment and
Transportation Rental Industry published in April 2017.

Nesco, LLC, owned by Energy Capital Partners (ECP), is based in
Fort Wayne, Indiana. The company rents and sells a range of new and
used equipment for the electric power T&D industry, including on-
and off-highway, overhead and underground equipment, arbor
equipment, sign erection and maintenance equipment. Customers
include utility and telecommunications contractors and utility
companies in the United States and Canada that are performing
installation, maintenance, upgrades and repairs to T&D and
telecommunications infrastructure. Revenues for 2017 were just over
$200 million.


NEWBERRY BAKERS: Martin Buying All Assets for $675K
---------------------------------------------------
Newberry Bakers, Inc., asks the U.S. Bankruptcy Court for the
Northern District of Texas to authorize the sale of substantially
all assets to Mark Martin or his assignee for approximately
$675,000 plus waiver of administrative claims of approximately
$675,000 in administrative claims, subject to overbid.

Since before the Petition Date, the Debtor's management has been
negotiating with various parties who were interested in investing
in the Debtor or purchasing its assets.  It realized it would need
additional investors or to sell its business in April 2017 and it
began the marketing process then.

On May 8, 2017, the Debtor hired Robertson Global Credit, LLC
("RGC") as financial advisor/investment banker to assist it in
finding investors, buyers or merger options.  RGC sent out
marketing materials and brought some interested parties to talk to
the Debtor but no offers materialized.

The Debtor entered into exclusive, non-binding letters of intent
with a proposed purchaser, Bake One, Inc. on May 18, 2017 and June
9, 2017.  Bake One intended to purchase the Debtor's assets for
$4.5 to $6 million, subject to due diligence and documentation.
Once the Debtor ceased operations on June 21, 2017, Bake One was no
longer interested.

The Debtor had to cease operations on June 21, 2017 after the IRS
issued a notice of levy.  The Debtor's closure was caused by the
former CFO, who took actions that caused the Debtor problems with
the IRS and put the Debtor in default with its factoring company,
Gulf Coast Bank & Trust.

Prior to the bankruptcy case, the Debtor had negotiations with
various potential purchasers and/or investors, including Dianne's,
Bake One, Renovo Capital, LLC, The Muffin MAM, Inc., and
International Management Corporation.  Once the Debtor ceased
operations, the parties who were interested in purchasing or
investing were no longer interested.  The Debtor resumed operations
on a very limited basis on Oct. 14, 2017, the day after it filed
its bankruptcy petition.  Since the bankruptcy case was filed, the
Debtor has negotiated with the  CBM Global, Inc., Wayne Sellers,
Charles Patel, Peak Rock, Horizon Holdings, LLC, and AUA Private
Equity Partners, LLC.

CBM and Sellers funded the initial costs of the limited operations
(e. g. resuming power, making repairs, and buying ingredients).
They expressed intent to become the Debtor's DIP lender and to
sponsor a plan and/or purchase its assets, but after many months of
negotiations, that never came to fruition.  Although CBM has made
some offers to purchase the Debtor and/or its assets, the parties
have never been able to reach an agreement.

William Evans, the CEO of the Debtor, has many years' experience in
this business industry and with the Debtor.  He has spearheaded the
marketing and negotiations on behalf of the Debtor.  After all of
the marketing, the offer that is the subject of the Sale Motion is
the only offer the Debtor has for its assets.  Based on his
experience, Mr. Evans believes that the offer is the best offer
available to the Debtor.

Through the Sale Motion, the Debtor is proposing to sell
substantially all of the assets of its bankruptcy estate free of
all liens, claims, encumbrances, and other interests to generate
the maximum amount of funds possible for distribution to creditors.
The proposed purchaser is Mark Martin or his assignee.  The
proposed purchase price is approximately $675,000 plus waiver of
administrative claims of approximately $170,000 in administrative
claims.

To the best of the Debtor's knowledge, the creditors asserting
liens, security interests, encumbrances, or other interests in the
assets being purchased are: (i) Larry Bush and Joe Hegyesi; (ii)
Gulf Coast Bank and Trust; (iii) Louise and Joseph Ornelas; (iv)
the IRS; (v) Leaf Capital Funding; (vi) Creekridge Capital; and
(vii) Harris County, Aldine ISD, and Harris County M.U.D.

All of the secured creditors claim security interests in the
Debtor's personal property.  Unfortunately, the Debtor's marketing
efforts have not generated much interest.  The price offered the
purchaser is believed to be the highest and best offer.  It is not
enough to satisfy the claims of the secured creditors, which exceed
$10 million.  The Debtor the personal property being sold is not
worth any more than the amount the purchaser has offered.

The Debtor's assets not being sold are accounts receivable,
intellectual property associated with the Debtor's name, and causes
of action, including causes of action against various insiders of
the company, which may or may not be subject to the liens of the
secured creditors.  

The Debtor's management, in the exercise of sound business
judgment, has concluded that the proposed sale to the Purchaser is
in the best interests of the Debtor's creditors, estate, and other
parties-in-interest.  Approving the sale on an expedited basis
without an auction is appropriate.  Two facts make the normal sale
motion notice period and an auction process unfeasible.  First, the
Debtor's cash position is such that any sale must proceed on an
extremely expedited basis.  Second, it is highly unlikely any other
bidders will emerge who could beat the Purchaser's offer.

The proposed sale to the Purchaser is the most viable means of
stopping loss to the estate and of preserving any possible value
for unsecured creditors.  Due to the exigent circumstances of the
case, the Debtor requests that the Court set the Motion for hearing
to be held no later than April 20, 2018.  The Debtor and the
Purchaser plan to close the sale by no later April 30, 2018.

The Debtor asks approval of the Purchase and Sale Agreement, with
the Debtor as the Seller and Mark Martin or his assignee as the
Purchaser.

The principal terms of the Agreement are:

     a. Assets Purchased: All of the Debtor's owned personal
property, including equipment, furniture, office equipment, and
recipes included on schedules to the Agreement.

     b. Purchase Price: $675,000 in good and sufficient funds to be
disbursed as follows: (i) to the Seller - $35,000 for the Seller's
attorneys; (ii) to the Seller - $15,000 for the Forfeitable
Deposit; (iii) Harris County (Aim Harris Bennett and/or Mike
Sullivan Tax Assessors) an amount to satisfy taxes due for account
number 204-673-320-000 - $66,555 (per proof of claim) to satisfy
its secured claim against its collateral being purchased; (iv)
Aldine Independent School District - Approximately $84,531 (per
proof of claim) to satisfy its secured claim against its collateral
being purchased; (v) Harris County Municipal Utility District No.
182 - Approximately $16,238 (per proof of claim) to satisfy its
secured claim against its collateral being purchased; (vi) Larry R.
Bush ($320,000) and Joseph Hegyesi ($80,000) - to satisfy their
secured claims against their collateral being purchased; (vii)
$60,000 to Leaf Capital Funding LLC to satisfy its secured claim
against its collateral being purchased; and (viii) plus an amount
yet to be determined to Creekridge Capital Vendor Financing - For
the property subject to its finance leases 001-193360-001 and
001-193360-002.  Plus a waiver of administrative claims arising out
of the use of 14212 Interdrive W, Houston, Texas 77032-3322 and
14120 Interdrive W., Houston, Texas 77032-3322, and out of the use
of personal property owned by Bay Oaks Equipment, LLC, BOI-L Ltd
and/or Joseph H. Hegyesi and Larry R. Bush, that have accrued since
the Seller resumed operations on Oct. 14, 2017, in the amount
combined aggregate amount of $170,479 as of March 14, 2017, plus
additional amounts accruing at the rate of $1,370 per day after
March 14, 2017.

     c. Bidding Conditions: (i) Payment of $15,000 by the competing
bidder at the time it makes an offer to the Seller; (ii) the offer
must exceed the Purchase Price by $20,000; (iii) a condition that
subsequent bids of the Purchaser will be considered by the Seller
and each such subsequent competing bid will be no less than
$10,000; (iv) if a competing offer is approved by the Court and
closes, at said closing, the Seller will pay the Purchaser $15,000
representing a return of the Forfeitable Deposit; and (v) in
addition to D above, if a competing offer is approved by the Court
and closes, at said closing, the Seller will pay the Purchaser an
amount equal to the expenses the Purchaser incurred in conducting
due diligence in connection with this Agreement including
associated legal fees plus a break-up fee the sum of which will not
exceed 3% of the higher and better offer.

The Debtor asks that the Court: (i) approves on an expedited basis
the sale transaction contemplated by the Purchase and Sale
Agreement, under which the Debtor will sell substantially all of
its assets free and clear of all liens, claims, encumbrances, and
other interests; (ii) authorizes the Debtor, upon the closing of
the Sale Transaction, to immediately disburse funds sufficient to
satisfy certain secured claims, and to pay the Debtor's chapter 11
counsel, Forshey & Prostok, a $35,000 postpetition retainer; and
(iii) waives the 14-day stay provided by Bankruptcy Rule 6004(h).

There are unpaid ad valorem taxes against the Property.  The taxing
authorities hold liens to secure payment of the taxes.  The taxing
authorities are Dallas County, Harris County, Aldine Independent
School District, Harris County Municipal Utility District No. 182.
The Department of Treasury, Internal Revenue Service filed at least
one Notice of Tax Lien.

Several UCC financing statements are recorded with the Texas
Secretary of State.  The first filed UCC financing statements are
in favor of Larry Bush and Joseph H. Hegyesi, and their proofs of
claim together exceed $2.5 million.  Leaf Capital Financing holds a
purchase money security interest in some of the equipment being
purchased.  The other holders of UCC Financing Statements are Gulf
Coast Bank and Trust, Joseph Ornelas and Louise Rogers.  Others who
might claim an interest in the Property are BOI-L, Ltd., formerly
known as Bay Oaks Investments, Ltd. and Bay Oaks Equipment LLC.
The sale will be free and clear of all liens, claims and
encumbrances.

The Debtor asks that the Court permits it, upon closing of the Sale
Transaction, to immediately disburse sufficient funds to the
secured parties as described.  The Debtor further requests that the
Court permit the Purchaser at such time to disburse $35,000 to
Forshey & Prostok, the Debtor's proposed chapter 11 counsel, as a
postpetition retainer.  Forshey & Prostok will hold the $35,000
disbursement in its trust account pending approval by the Court of
its fee applications.

The Sale Transaction must be able to close as soon as possible
after approval to preserve value for creditors, given the Debtor's
financial circumstances.  Therefore, the Debtor asks that the Court
waives Rule 6004(h)'s 14-day stay.

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

    http://bankrupt.com/misc/Newberry_Bakers_88_Sales.pdf

                      About Newberry Bakers

Newberry Bakers, Inc. -- http://www.newberrybakers.com/-- is a
provider of wholesale specialty baked goods to the grocery and food
service industry.

Newberry Bakers sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Tex. Case No. 17-44189) on Oct. 13,
2017.  In the petition signed by CEO William A. Evans, the Debtor
estimated assets of less than $1 million and liabilities of $10
million to $50 million.  Judge Russell F. Nelms presides over the
case.


NEWPAGE CORP: ERCO's Claims Under Chlorate Contract Disallowed
--------------------------------------------------------------
On Sept. 7, 2011, Debtors NewPage Corporation and its affiliates
filed petitions for relief under Chapter 11 of the U.S. Bankruptcy
Code. On Dec. 14, 2012, Debtors' plan of reorganization was
confirmed. On Oct. 29, 2013, PIRINATE Consulting Group, LLC, the
Litigation Trustee of the NP Creditor Litigation Trust, as created
by the Plan, filed a three-count complaint against ERCO Worldwide,
a Division of Superior Plus LP, alleging that payments (the
"Transfers") totaling not less than $9,907,449.33 are recoverable
pursuant and requesting that all of ERCO's claims against the
Debtors be disallowed.

ERCO filed a motion for partial summary judgment. ERCO principally
argues that the bulk of the alleged Transfers were on account of
pre-existing, ongoing contracts between the parties, rendering them
unavoidable as a matter of law. In response, the Litigation Trustee
filed a cross-motion for summary judgment, challenging the validity
of the alleged contracts. The issue presented by the Motion and the
Cross-Motion is whether two contracts--the Sodium Chlorate Contract
and the Caustic Soda Contract --expired or terminated prior to the
Effective Date.

Bankruptcy Judge Kevin Gross finds that the Chlorate Contract did
expire or terminate prior to the Effective Date and grants partial
summary judgment in the Trustee's favor. The Court also finds that
the Soda Contract did not expire or terminate prior to the
Effective Date and grants partial summary judgment in ERCO's
favor.

The Trustee claims that the Chlorate Contract and its amendments
are unambiguous, as the Term and Termination section "clearly
expired prior to the Confirmation Date." ERCO argues that the
Trustee's reading is contrary to the mandates under Ohio law and
"is based on an isolated reading of one provision of Amendment No.
2 and if accepted, would render provisions in subsequent amendments
meaningless." ERCO highlights several provisions in Amendment No. 5
that purport to show that the parties intended to continue
transacting business.

Having analyzed the Chlorate Contract and its amendments, the Court
does not find ambiguity. Although the interpretations advanced by
the parties are somewhat circular in that each could potentially
render provisions superfluous--ERCO's interpretation would render
the Term and Termination section superfluous and the Trustee's
interpretation would render the words of future intent found in the
Price and Payment Terms section superfluous--the Court does not
find ERCO's interpretation persuasive. Rather, ERCO's
interpretation of Amend. No. 5 is not supported by the express
terms of the contract (even construing the terms against the
drafter, NewPage, as evidenced by its name on the letterhead).  The
express terms clearly provide that the Term and Termination section
were never amended subsequent to Amend. No. 2. As a result, the
parties were conducting business in the absence of a formal
contract. As evidenced by Amend. Nos. 1 and No. 2, NewPage clearly
knew how to extend the Term and Termination section. Additionally,
ERCO, a sophisticated party, received actual notice in every
amendment that "Except as specifically augmented and modified
herein, the Agreement is unchanged and remains in full force and
effect." Finding no ambiguity, the Court need not consider the
course of conduct arguments raised by ERCO. Further, finding that
the Chlorate Contract was not in existence as of the Effective Date
means the "right to assume it [wa]s extinguished."

Turning to the Soda Contract, the Trustee maintains that the Soda
Contract was "unsigned, [and ERCO's] reliance is misguided, as it
has not proven the existence of a valid contract." However, as
argued by ERCO (albeit in the context of Ohio law), Wisconsin
maintains exceptions to the statute of frauds that would render the
unsigned offer letter a binding agreement between the parties.

In the alternative, the Trustee argues that, even if the Soda
Contract is enforceable, which the Court has just found that it is,
"it would have expired on June 30, 2012." The Trustee's argument
is, however, misguided and stems from a misinterpretation of the
parties' amendments.

The Trustee also asks the Court to disallow ERCO's claims in the
Debtors' bankruptcy case. The Trustee's request for disallowance
depends upon Section 502(d), which provides for disallowance of
claims if the claimant is liable for avoidance recoveries. ERCO's
claims will be allowed except for the $59,979.82, which ERCO
concedes is a valid preference, and the $8,404,634 under the
Chlorate Contract.

To conclude, the Court grants the cross-motion in part, finding
that, due to the expiration of the Chlorate Contract, and subject
to ERCO's additional defenses under Section 547(c), ERCO is not
entitled to a defense for the Transfers attributable to the
Chlorate Contract, totaling $8,404,634. The motion on the same
issue is denied.

The Court grants the motion in part, finding that ERCO is entitled
to a defense for the Transfers attributable to the Soda Contract,
totaling $1,442,835.51. The cross-Motion on the same issue is
denied.

Based on ERCO's concession, the Trustee is awarded a preference in
the sum of $59,979.82.

The adversary proceeding is PIRINATE CONSULTING GROUP, LLC, AS
LITIGATION TRUSTEE OF THE NP CREDITOR LITIGATION TRUST, Plaintiff,
v. ERCO WORLDWIDE, A DIVISION OF SUPERIOR PLUS LP, Defendant, Adv.
Proc. No. 13-52435 (KG)(Bankr. D. Del.).

A full-text copy of the Court's Opinion dated April 3, 2018 is
available at https://goo.gl/PC2TmD from Leagle.com.

Pirinate Consulting Group LLC, as Litigation Trustee of the NP
Creditor Litigation Trust, Plaintiff, represented by M. Blake
Cleary -- mbcleary@ycst.com -- Young, Conaway, Stargatt & Taylor,
Michael Comerford -- michaelcomerford@paulhastings.com -- Paul
Hastings LLP & Andrew L. Magaziner -- amagaziner@ycst.com -- Young
Conaway Stargatt & Taylor, LLP.

Erco Worldwide, a Division of Superior Plus LP, Defendant,
represented by Stacy L. Newman -- SNewman@ashbygeddes.com -- Ashby
& Geddes, P.A.

Ian Connor Bifferato, Mediator, pro se.

                  About NewPage Corp

Headquartered in Miamisburg, Ohio, NewPage Corporation was the
leading producer of printing and specialty papers in North America,
based on production capacity, with $3.6 billion in net sales for
the year ended Dec. 31, 2010.  NewPage owns paper mills in
Kentucky, Maine, Maryland, Michigan, Minnesota, Wisconsin and Nova
Scotia, Canada.

NewPage Group, NewPage Holding, NewPage, and certain of their U.S.
subsidiaries commenced Chapter 11 voluntary cases (Bankr. D. Del.
Case Nos. 11-12804 through 11-12817) on Sept. 7, 2011.  Its
subsidiary, Consolidated Water Power Company, is not a part of the
Chapter 11 proceedings.

Separately, on Sept. 6, 2011, its Canadian subsidiary, NewPage Port
Hawkesbury Corp., brought a motion before the Supreme Court of Nova
Scotia to commence proceedings to seek creditor protection under
the Companies' Creditors Arrangement Act of Canada.  NPPH is under
the jurisdiction of the Canadian court and the court-appointed
Monitor, Ernst & Young in the CCAA Proceedings.

Initial orders were issued by the Supreme Court of Nova Scotia on
Sept. 9, 2011 commencing the CCAA Proceedings and approving a
settlement and transition agreement transferring certain current
assets to NewPage against a settlement payment of $25 million and
in exchange for being relieved of all liability associated with
NPPH.  On Sept. 16, 2011, production ceased at NPPH.

NewPage originally engaged Dewey & LeBoeuf LLP as general
bankruptcy counsel.  In May 2012, Dewey dissolved and commenced its
own Chapter 11 case.  Dewey's restructuring group led by Martin J.
Bienenstock, Esq., Judy G.Z. Liu, Esq., and Philip M. Abelson,
Esq., moved to Proskauer Rose LLP.  In June, NewPage sought to hire
Proskauer as replacement counsel.

NewPage is also represented by Laura Davis Jones, Esq., at
Pachulski Stang Ziehl & Jones LLP, in Wilmington, Delaware, as
co-counsel.  Lazard Freres & Co. LLC is the investment banker, and
FTI Consulting Inc. is the financial advisor.  Kurtzman Carson
Consultants LLC is the claims and notice agent.

In its balance sheet, NewPage disclosed $3.4 billion in assets and
$4.2 billion in total liabilities as of June 30, 2011.

The Official Committee of Unsecured Creditors selected Paul
Hastings LLP as its bankruptcy counsel and Young Conaway Stargatt &
Taylor, LLP to act as its Delaware and conflicts counsel.

An affiliate, Newpage Wisconsin System Inc., disclosed $509,180,203
in liabilities in its schedules.

NewPage successfully completed its financial restructuring and has
officially emerged from Chapter 11 bankruptcy protection pursuant
to its Modified Fourth Amended Chapter 11 Plan, confirmed on Dec.
14, 2012, by the U.S. Bankruptcy Court for the District of Delaware
in Wilmington.

Pirinate Consulting Group, LLC, has been named as Liquidation
Trustee of the NP Creditor Liquidation Trust.


OAKLEY GRADING: Hires Baker Donelson Bearman Caldwell as Counsel
----------------------------------------------------------------
Oakley Grading and Pipeline, LLC files an expedited application
seeking authority from the U.S. Bankruptcy Court for the Northern
District of Georgia, Atlanta Division, to hire Baker, Donelson,
Bearman, Caldwell & Berkowitz, P.C. as counsel.

Services to be rendered by Baker Donelson are:

     a. serve as bankruptcy counsel to OGP as a
debtor-in-possession;

     b. provide OGP with legal advice with respect to its powers,
rights, duties, and obligations in this Chapter 11 case, as it
relates to its business operations;  

     c. take all necessary action to protect and preserve OGP's
estate, including the prosecution of actions on OGP's behalf, the
defense of any actions commenced against OGP, the negotiation of
disputes in which OGP is involved, and assisting in the preparation
of objections to claims filed against the estate;

     d. assist in preparing on behalf of OGP all necessary motions,
applications, answers, orders, reports, and papers in connection
with the administration of the estate;

     e. advise OGP on the corporate aspects of the OGP's
reorganizations or liquidations and the plan(s) proposed in
connection therewith;

     f. advise and represent OGP in hearings and other judicial
proceedings in connection with all applications, motions, or
complaints and other similar matters to the extent necessary, and
as requested by OGP; and  

     g. perform all other necessary legal services in connection
with the post petition representation of OGP.

Kevin A. Stine, attorney and shareholder in the law firm Baker
Donelson Bearman Caldwell & Berkowitz, P.C., attests that his firm
does not hold or represent an interest adverse to OGP's estate, and
Baker Donelson is a "disinterested" person under Sec. 101(14) of
the Bankruptcy Code.

Baker Donelson's discounted hourly rates are:

     Katy Furr                $390
     Kevin Stine              $400
     Associate/Paralegal  $330 to $165

The firm can be reached through:   

     Kathleen G. Furr, Esq.     
     Kevin A. Stine, Esq.
     BAKER, DONELSON, BEARMAN,
     CALDWELL & BERKOWITZ, P.C.
     3414 Peachtree Road, N.E.  
     Atlanta, GA 30326   
     Phone: 404-577-6000
     Fax: 404-221-6501
     Email: kstine@bakerdonelson.com
            kfurr@bakerdonelson.com

                     About Oakley Grading

Oakley Grading and Pipeline LLC is a privately held grading
contractor in Newnan, Georgia.  Oakley Grading and Pipeline,
through its receiver, filed a Chapter 11 petition (Bankr. N.D. Ga.
Case No. 18-10743) on April 9, 2018.  In the petition signed by Vic
Hartman, receiver, the Debtor disclosed $305,729 in total assets
and $2.56 million in total liabilities.  Kathleen G. Furr, Esq. and
Kevin A. Stine, Esq. at BAKER, DONELSON, BEARMAN, CALDWELL &
BERKOWITZ, P.C., serve as the Debtor's counsel.


ONE CALL: Moody's Ups Debt Rating to B2, Keeps Corp Rating at Caa1
------------------------------------------------------------------
Moody's Investors Service affirmed One Call Corporation's Corporate
Family Rating at Caa1 and the Probability of Default Rating at
Caa1-PD. Moody's also upgraded the ratings on One Call's first lien
credit facilities and notes to B2 from B3. The rating outlook is
stable.

Proceeds from a new $330 million term loan (not rated) will be used
to repay revolver borrowing of $53 million, repay $250 million of
the first lien senior secured term loan, and add $9 million of cash
to One Call's balance sheet.

The proposed new term loan (not rated) will have a second lien on
the company's assets, but will rank ahead of the existing 10%
second lien notes due 2024. These 10% notes will now effectively be
secured by a third lien position on the company's assets. However,
Moody's affirmed the Caa3 on these notes as the amount of total
secured debt ahead of them remains essentially unchanged.

The upgrade of the first lien credit facilities and notes reflects
the additional first loss absorption provided by the new $330
million term loan and reduction in amount of total first lien
debt.

The new proposed term loan features the ability to PIK a portion of
the interest, at the company's option. At the same time, the
company is seeking to extend the maturities on a portion of the
revolver and first lien term loan by two years to 2022.

"The proposed refinancing transaction, while effectively leverage
neutral, is credit positive as it enhances One Call's liquidity and
extends its debt maturity profile" said Moody's Senior Vice
President Scott Tuhy.

One Call Corporation

The following ratings were affirmed:

Corporate Family Rating at Caa1

Probability of Default Rating at Caa1-PD

10% senior secured Notes (which effectively have a third lien
position) due 2024 at Caa3 (LGD5)

Unsecured notes due 2021 at Caa3 (LGD6 from LGD5)

The following ratings were upgraded:

Senior secured first lien revolving credit facility to B2 (LGD2)
from B3 (LGD3)

Senior secured first lien term loan to B2 (LGD2) from B3 (LGD3)

7.5% first lien senior secured notes due 2024 to B2 (LGD2) from
B3 (LGD3)

The following ratings were assigned:

First lien term loan B, Assigned B2 (LGD2)

First lien revolving credit facility, Assigned B2 (LGD2)

The rating outlook is stable.

RATINGS RATIONALE

The Caa1 CFR reflects One Call's very high financial leverage and
weak operating performance. Moody's expects debt/EBITDA to remain
above eight times for the next 12-18 months. While the company is
undertaking initiatives to improve service levels and integrate
acquisitions, these initiatives will likely take some time to
result in revenue and earnings improvement. The ratings are
supported by One Call's leading market position in workers'
compensation cost containment services and good geographic
diversity. Further, Moody's expects the company to generate
positive free cash flow and maintain good liquidity.

The stable outlook reflects Moody's expectation that leverage will
remain very high and the operating environment will remain
challenging in the near term.

The ratings could be downgraded if liquidity weakens or the
probability of default otherwise increases.

The ratings could be upgraded if the company demonstrates sustained
earnings and cash flow growth and debt to EBITDA trends toward 7.5
times and EBITA/interest in excess of 1.25 times.

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

One Call provides cost containment services related to workers'
compensation claims. The company acts as an intermediary between
healthcare providers, payors and patients. Customers include
insurance carriers, third-party administrators, self-insured
employers, and state funds in the workers compensation industry.
Revenues are approximately $1.6 billion. The company is owned by
affiliates of Apax Partners.


ONE HUNDRED FOLD: Hires Pamela Magee LLC as Legal Counsel
---------------------------------------------------------
One Hundred Fold II, LLC, seeks authority from the U.S. Bankruptcy
Court for the Middle District of Louisiana to hire Pamela Magee,
Attorney Pamela Magee LLC, as legal counsel on a retainer basis for
necessary legal services at an hourly rate of $375.

Pamela Magee of Attorney Pamela Magee LLC attests that she has no
connections with the debtor, its creditors, any other party in
interest, their respective attorneys and accountants, the United
States trustee, or any person employed in the office of the United
States trustee. She holds no interest adverse to the estate.  She
is a disinterested person pursuant to 11 USC Sec. 327.

The counsel can be reached through:

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

                    About One Hundred Fold II

One Hundred Fold II, LLC, is a privately held company in Baton
Rouge, Louisiana that leases real estate properties. One Hundred
Fold II, LLC filed a Chapter 11 petition (Bankr. M.D. La. Case No.
18-10313) on March 24, 2018.  In the petition signed by Jerry L.
Baker, Jr., manager, the Debtor estimated $500,000 to $1 million in
assets and $1 million to $10 million in liabilities.  Judge Douglas
D. Dodd presides over the case.  Attorney Pamela Magee LLC is the
Debtor's counsel.


OWENS & MINOR: Moody's Lowers CFR to B1, Outlook Stable
-------------------------------------------------------
Moody's Investors Service downgraded Owens & Minor, Inc.'s
("OMI's") Corporate Family Rating ("CFR") to B1 from Ba1 and its
Probability of Default Rating to B1-PD from Ba1-PD. The outlook is
stable. At the same time, Moody's assigned B1 (LGD 3) ratings to
the revolving credit facility, term loan A, proposed $196 million
term loan A-2 and proposed $500 million term loan B at the
company's subsidiary level.

OMI plans to use proceeds from the new bank term loans and
revolving credit facility borrowings to acquire the surgical and
infection prevention (S&IP) business from Halyard Health for $710
million and pay $40 million in transaction fees and expenses.

Upon completion of this transaction, all of OMI's existing bank
debt and existing notes will become secured. The new term loan A-2
and term loan B will also be secured, and hence all funded debt in
the capital structure will be pari passu.

This rating action concludes the review of OMI's ratings initiated
on November 2, 2017.

Moody's took the following rating actions

Ratings Downgraded

Owens & Minor, Inc.

Corporate Family Rating downgraded to B1 from Ba1

Probability of Default Rating downgraded to B1-PD from Ba1-PD

Existing unsecured notes (which will become secured following
the closing of new secured debt) due 2021 and 2024 to
B1 (LGD 3) from Ba1 (LGD 4)

Speculative Grade Liquidity rating lowered to SGL-3 from SGL-2

The outlook is stable.

Ratings assigned:

Owens & Minor Medical, Inc. (OMI's subsidiary)

Revolving credit facility (which will become secured following
the closing of new secured debt) expiring 2022 at B1 (LGD 3)

Term loan A (which will become secured following the closing
of new secured debt) due 2022 at B1 (LGD 3)

New secured term loan A-2 due 2022 at B1 (LGD 3)

New secured term loan B due 2025 at B1 (LGD 3)

RATINGS RATIONALE

The downgrade of OMI's CFR to B1 primarily reflects the significant
increase in financial leverage as a result of the $710 million
debt-funded acquisition of Halyard Health's S&IP business and the
Byram Healthcare acquisition in the third quarter of 2017. As a
result of significantly increased debt, the company's pro forma
adjusted debt/EBITDA leverage will rise to around 5.4 times after
the close of the acquisition. The company's leverage was around 2.4
times at the end of 2016.

Moody's believes that the addition of Halyard's surgical and
infection prevention business will help OMI expand its scale and
geographic diversification, as well as strengthen its product
offerings. However, the synergy benefits will materialize only
gradually over 3 to 5 years.

Moody's expects the acquired S&IP business to contribute around
$650 million in revenue and $55 million EBITDA in 2018. After full
integration over 3 to 4 years, Moody's estimates the revenue and
EBITDA contributions from the S&IP business to rise above $900
million and $65 million respectively.

"Despite net positive contribution in the long term, the S&IP
acquisition will put significant pressure on the company's credit
metrics in the next 1-2 years" said Kailash Chhaya, a Moody's Vice
President-Senior Analyst.

OMI's revenues declined by 4.2% in 2017 compared to the prior year,
primarily due to loss of a key large customer. Its adjusted
operating earnings (excluding acquisition-related expenses) also
declined by around 23% during the same period, as a result of
increased operating expenses and lower proprietary product profit
margins. Moody's believes that revenue and profits will stabilize
in 2018. However, a material improvement of overall operating
performance will still take 1-2 years.

OMI's liquidity is adequate. After an incremental drawing of
approximately $54 million from the revolver for funding the S&IP
purchase, OMI will still have more than $400 million availability.
In conjugation with $104 million cash on hand (December 31, 2017),
the company would have adequate headroom to meet unexpected
challenges by relying on liquidity reserves.

The stable outlook on OMI's rating reflects high financial leverage
and operating challenges. It also reflects Moody's expectation that
the company will be able to reverse the revenue decline and improve
its profitability in the next 12-18 months.

Moody's could downgrade OMI's ratings further if its operating
performance continues to decline. Challenges in integrating the
acquired S&IP business could also pressure the ratings. The ratings
could also be downgraded if the company is unable to bring
debt/EBITDA below 5.0 times in the next 12-18 months or its
liquidity deteriorates. A shift in the competitive landscape, with
new players with significant resources entering the distribution
and supply chain industry, could also lead to a downgrade of OMI's
ratings.

Moody's could upgrade OMI's ratings if the company improves its
operating performance and successfully realizes the benefits of
S&IP business acquisition. Additionally, liquidity would need to
improve and adjusted debt/EBITDA would need to approach 4.0 times
before Moody's would consider a ratings upgrade.

The principal methodology used in these ratings was Distribution &
Supply Chain Services Industry published in December 2015.

Owens & Minor, Inc. is a national provider of distribution and
logistics services to the healthcare industry and a European
provider of logistics services to pharmaceutical, life-science, and
medical-device manufacturers. Pro forma revenues are approximately
$10.4 billion.


PAIN MEDICINE: Hires Redmand Ludwig, P.C. as Counsel
----------------------------------------------------
The Pain Medicine and Rehabilitation Center, P.C., seeks authority
from the U.S. Bankruptcy Court for the Southern District of
Indiana, New Albany Division, to hire Redmand Ludwig, P.C. and Eric
C. Redman as its counsel.

Professional services to be rendered as Redman are:

     a. give your applicant adviice with respect to its duties,
powes and responsibilties in this case;

     b. investigate and pursue any actions on behalf of the estate
in order to recover assets for or best enable this estate to
reorganize fairly;

     c. represent the Debtor in these proceedings in an effort to
maximize the value of the assets avaliable, and to pursue
confirmation of a successful Plan of Reorganization;

     d. perform such other legal services as may be required and in
the interest of the estate.

Eric E. Redman, Esq. will charge $300.00 per hour for his
services.

Eric C. Redman, Esq., Managing Partner at Redmand Ludwig, P.C.,
attests that his firm and its attorneys have no connection with the
Debtor or any other party in interest in this case or their
respective attorneys, which would constitute a substantial,
potential and actual conflict in their representation of the
Debtor.

The counsel can be reched through:

     Eric C. Redman. Esq.
     REDMAN LUDWIG, P.C.
     151 N. Delaware St., Ste. 1106
     Indianapolin, IN 46204
     Phone: (317) 685-2426
     Fax: (317) 636-8686
     Email: eredman@redmanludwig.com

                   About The Pain Medicine and
                   Rehabilitation Center, P.C.

The Pain Medicine And Rehabilitation Center P.C. is a privately
held company in Jeffersonville, Indiana, categorized under Medical
Centers. The Pain Medicine And Rehabilitation Center P.C. filed a
Chapter 11 petition (Bankr. S.D. Ind. Case No. 18-90472) on April
9, 2018, listing under $1 million in both assets and liabilities.
Eric C. Redman, Esq., at REDMAN LUDWIG, P.C., is the Debtor's
counsel.


PARKPROVO LLC: Utah Waterpark Operator in Bankruptcy
----------------------------------------------------
Parkprovo, LLC, the owner of the Provo Water Park since 2016, filed
for Chapter 11 bankruptcy in the U.S. Bankruptcy Court for the
District of Utah on April 23, 2018.

Jacob Klopfenstein, writing for KSL.com, reports that the park has
faced several legal difficulties, as well as ownership changes, in
the past few years. Court documents filed in March revealed that it
was unlikely the park would open by its usual opening date in May.
The report adds the park also had yet to complete several projects,
including equipment repairs and staff hires, which would likely
push back the season start date, according to the court documents.

                    Seven Peaks Keeps Distance

The Seven Peaks management team issued a statement, saying that
Parkprovo is entirely separate from and unrelated to the Seven
Peaks management team.  "No arrangements have been made for the
Provo Water Park to operate as a Seven Peaks facility during the
2018 summer season," it said.

The statement continued: "The Seven Peaks management team that has
managed the park for nearly two decades, had recommended a
reputable, experienced and well-known water park management company
to operate the park for the 2018 summer season, but the bankruptcy
filing by Parkprovo makes it unclear what will now happen regarding
management of the park."

"It is unlikely the managers of the Pass Of All Passes (POAP),
which is a separate corporation, will be able to include the Provo
Water Park in the set of 20-plus POAP venues for 2018. POAP holders
will be encouraged to use their POAP at the Seven Peaks Lehi Fun
Center, the Seven Peaks Water Park in Salt Lake, and the other
20-plus POAP venues.

"The Seven Peaks management team will be making no further
statements, unless circumstances change, and they deem additional
statements to be appropriate."

                        Pending Litigation

According to Katie McKellar, writing for Deseret News, the park has
had financial troubles dating back decades, after it opened in 1989
as a resort that included a golf course and the then-Excelsior
Hotel, which is now the Marriott Hotel. At the time, it was owned
by Victor and Suzanne Borcherds. By the early 1990s, the Borcherds
filed for bankruptcy protection.

Deseret News also reported that Seven Peaks Resort said the status
of the water park remained uncertain for the 2018 season after
Seven Peaks officials learned the management team that has operated
the park transferred ownership to another owner in a transaction
that retained Seven Peaks management within a leaseback agreement.
That transaction resulted in legal proceedings, Seven Peaks
officials said, that are ongoing, leaving the future of the water
park tangled.

Deseret News relates Seven Peaks Waterpark Provo and ZibalStar LC
-- owned by Utah County businessman Gary Brinton -- are defendants
in a court battle with plaintiffs Courtside Condominiums and
Parkprovo LLC.  According to court documents, the plaintiffs claim
ZibalStar LC and Seven Peaks Waterpark Provo have failed to pay
rents and required property taxes, including the water park and a
complex of condominiums located at 530 S. 1200 West, Orem, since
January 2017, resulting in amounts due of more than $800,000 for
rent and more than $200,000 for property taxes.  But the defendants
have argued the plaintiffs lack standing to sue because they have
suffered no losses because of a $3 million line of credit based on
additional collateral provided to the plaintiff.


PATERSON, NJ: Moody's Affirms Ba1 on GOULT Debt, Outlook Stable
---------------------------------------------------------------
Moody's Investors Service has affirmed the Ba1 underlying rating on
the City of Paterson, New Jersey's GOULT debt. Moody's has revised
the outlook on the underlying rating to stable from negative.
Concurrently, Moody's has affirmed the Baa1 enhanced rating on the
city's MQBA enhanced debt. The outlook on the MQBA program remains
stable.

RATINGS RATIONALE

The affirmation of the city's Ba1 rating reflects the fact that
despite recent improvements to its finances, reserves are limited
and the City of Paterson (Ba1 stable) remains a pressured
community. Resident wealth and income is low and poverty is
elevated. The tax base shows signs of stabilizing and efforts are
being made to deal with the blight issue. Planning is complicated
by perennial disputes among the governing body as to the best way
to budget for the city's needs on an interim basis.

The Baa1 enhanced rating and stable outlook reflects the
enhancement provided by the Municipal Qualified Bond Program, a
state aid intercept program, and is notched once off the State of
New Jersey's (A3 stable) rating.

RATING OUTLOOK

The stable outlook on the underlying rating reflects our
expectations that Paterson's will be able to at least partially
sustain its recent financial improvements but that challenges
remain.

The stable outlook on the Municipal Qualified Bond Program enhanced
debt matches the state's stable outlook which reflects that the
current A3 rating of the state is well positioned for the near term
due to solid economic performance and the expectation that any
fiscal 2018 budget gaps will remain manageable. However, in the
longer term, the state's credit profile will continue to weaken as
large long-term liabilities grow and the state's budget is
challenged by growing pension contributions in a low revenue growth
environment.

FACTORS THAT COULD LEAD TO AN UPGRADE

- Significant and sustained improvement in liquidity and Current
   Fund balance

- Material improvements in the city's resident wealth and income

- Improvement in the State of New Jersey's GO rating (enhanced
   rating only)

FACTORS THAT COULD LEAD TO A DOWNGRADE

- Deterioration in liquidity and Current Fund balance

- Continued difficulty passing budgets in a timely fashion

- Material declines in the tax base or resident wealth and income

- Significant increase in debt or pension burden

- Downgrade in the State of New Jersey's (A3 stable) GO rating
   (enhanced rating only)

- Coverage on MQBA debt dropping below sum sufficient (enhanced
   rating only)

LEGAL SECURITY

The city's bonds are secured by its general obligation unlimited
tax pledge and additionally enhanced by the State of New Jersey's
Municipal Qualified Bond Act intercept program.

PROFILE

Paterson is the county seat of Passaic County (Aa2 stable) and the
state's third most populous city (population 147,000). Although it
was once one of the nation most industrialized cities, Paterson's
manufacturing base declined significantly in the latter half of the
20th century. While the city has lost the manufacturing, it remains
a major economic center for northern New Jersey and is actively
engaged in redevelopment and rebranding.

METHODOLOGY

The principal methodology used in the underlying ratings was US
Local Government General Obligation Debt published in December
2016. The principal methodology used in the enhanced ratings was
State Aid Intercept Programs and Financings published in December
2017.


PEPPERTREE LAND: $275K Equity, Property Sale Proceeds to Fund Plan
------------------------------------------------------------------
Peppertree Park Villages 9&10, LLC, et al., filed with the U.S.
Bankruptcy Court for the Southern District of California a joint
Chapter 11 plan of reorganization and accompanying disclosure
statement, which provides for the payment in full of all Allowed
Claims.

The payment will be accomplished primarily from two sources: (i) an
equity investment of $275,000 by the Contributing Partners, and
(ii) cash from either the sale of the property -- a model master
planned development comprising 10 units across approximately 165
acres -- in Fallbrook, California, or a transaction expected to
occur in mid-2019.  The Land Transaction must occur within two
years of the effective date of the Plan or else the Debtors will be
in default under the Plan.

The applicable Reorganized Debtors will continue to make payments
on the Other Secured Claims and the Student Loan Claim beginning on
the effective date in accordance with the loan agreements.  Amounts
due and not paid to holders of the Other Secured Claims during the
pendency of the Chapter 11 case will be paid without penalty
through 8 quarterly payments starting the first full quarter after
the Effective Date.  The Prepetition Loan Claim will be paid in
full on or before the new maturity date of April 1, 2019, subject
to two options each to extend the date by six months.

The Reorganized Debtors will pay in full all Convenience Class
Claims.  Holders of General Unsecured Claims and Known Disputed
Unsecured Claims will receive promissory notes for the payment of
these Claims providing for payment as follows: (i) 60% payment
shortly after the Land Transaction, and (ii) the balance of these
Claims one year after the initial payment is made.  Holders of
these Claims will receive quarterly interest payments starting the
first quarter after the Effective Date.  These obligations,
evidenced by the promissory notes, will be secured by a lien in the
Property.

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

           http://bankrupt.com/misc/casb17-05137-176.pdf

                   About Peppertree Park Villages

Headquartered in Bonsall, California, Peppertree Park Villages
9&10, LLC, 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 1654 S. Mission Rd, Fallbrook, California.  Peppertree
Park is an affiliate of Northern Capital, Inc., which sought
bankruptcy protection on Aug. 13, 2017 (Bankr. S.D. Cal. Case No.
17-04845).

Peppertree Park Villages 9&10, LLC (Bankr. S.D. Cal. Case No.
17-05137) and affiliate Peppertree Land Company (Bankr. S.D. Cal.
Case No. 17-05135) each filed for Chapter 11 bankruptcy protection
on Aug. 28, 2017.  The petitions were signed by Duane Urquhart as
managing general partner, who also sought bankruptcy protection on
Aug. 13, 2017 (Bankr. S.D. Cal. Case No. 17-04846).

Peppertree Land and Peppertree Park each estimated their assets and
liabilities at between $1 million and $10 million.

Marwill Hogan, Esq., at Foley & Lardner, LLP, serves as the
Debtors' bankruptcy counsel.


PINNACLE LAND: Disclosure Statement Hearing Set for July 12
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Western District of Pennsylvania
is set to hold a hearing on July 12 to consider approval of the
disclosure statement, which explains the Chapter 11 plan for
Pinnacle Land Group, LLC.

The hearing will take place at Courtroom A.  Objections are due by
July 5.

All Creditors will be paid in full under the Plan.

Class 1 Administrative creditors will be paid in full on the
Effective Date, or in the ordinary course of business, or as
otherwise agreed by the parties.

Class 2 Claim of Wilmington Trust will be paid sixty monthly
installments based on an amortization of the $ 720,000.00 over 30
years; the obligation to Wilmington will be subject to a new
interest at the rate of five percent (5%) per annum. On the
sixty-first month following the Effective Date all outstanding
principal and interest will be become due and will be paid.
Wilmington will retain its liens, as modified until its claim is
paid in full, at which time its liens will be divested.

Class 3 claims of taxing bodies will receive payment in full in
sixty equal monthly installments with interest at the statutory
rate.

Existing Class 4 Equity Interests. The Plan will confirm the
ownership of the debtor and the ownership of the financed
properties. It will confirm the Debtor was owned by Fenix Capital,
LLC which owned Ninety-Nine percent of the equity interest and
Michelle Person owned one percent of the Equity Interests in the
Debtor. Upon confirmation, the existing interests will be
cancelled. On the Effective Date new Equity interests in the
Reorganized Debtor will be issued. Fenix Capital will be issued 81%
and 19% of the equity interests in the reorganized Debtor will be
issued to 2M Management Group, LLC.

Title to the following properties will vest in the reorganized
Debtor subject to existing liens:

   (i) 1124 8th Avenue, New Brighton Pa 15066
  (ii) 346 Hart Drive, Crescent Pa 15046
(iii) 72 Greenbush Street, Pittsburgh Pa 15211
  (iv) 615 5th Street, New Brighton Pa 15066
   (v) 21 Allen Street, Pittsburgh Pa 15210
  (vi) 724 11th Avenue, New Brighton Pa 15066
(vii) 219 6th Street, New Brighton Pa 15066
(viii) 9 Admiral Dewey Avenue, Ingram, PA 15205

Joann Jenkins will personally guaranty the modified claim to
Wilmington Trust and 2 M Management Group, LLC will waive any
management fees for the Duration of the Plan.

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

          http://bankrupt.com/misc/pawb17-23339-138.pdf

                     About Pinnacle Land Group

Pinnacle Land Group, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Pa. Case No. 17-23339) on Aug. 18,
2017.  In the petition signed by Joann Jenkins, manager, the Debtor
estimated assets and liabilities of less than $1 million.  

Judge Gregory L. Taddonio presides over the case.  Calaiaro
Valencik is the Debtor's bankruptcy counsel.

The Debtor filed a Chapter 11 plan on March 19, 2018.


PLASTIC2OIL INC: Philip Bradley Quits as Director
-------------------------------------------------
Philip J. Bradley resigned as a member of the Board of Directors of
Plastic2Oil, Inc. and from each committee of the Board, effective
on April 14, 2018.  Mr. Bradley's decision to resign from the Board
of Directors was not the result of any disagreement or dispute with
the Company relating to its operations, policies or practices,
according to a Form 8-K report filed by the Company with the
Securities and Exchange Commission.

                        About Plastic2Oil

Plastic2Oil, Inc. was originally incorporated as 310 Holdings, Inc.
in the State of Nevada on April 20, 2006.  310 had no significant
activity from inception through 2009.  In April 2009, John
Bordynuik purchased 63% of the issued and outstanding shares of
310.  During 2009, the Company changed its name to JBI, Inc. and
began operations of its main business operation, transforming waste
plastics to oil and other fuel products.  During 2014, the Company
changed its name to Plastic2Oil, Inc.  P2O is a combination of
proprietary technologies and processes developed by P2O which
convert waste plastics into fuel.  P2O currently, as of April 7,
2017, has two processors at its Niagara Falls, NY facility.  Both
processors are currently idle since December 2013.  The Company's
P2O business has begun the transition from research and development
to a commercial manufacturing and production business.  The Company
is based in Niagara Falls, New York.

Platic2Oil incurred a net loss of $1.47 million in 2017 and a net
loss of $5.70 million in 2016.  As of Dec. 31, 2017, Plastic2Oil
had $1.82 million in total assets, $13.96 million in total
liabilities and a total stockholders' deficit of $12.14 million.

In their report dated April 2, 2018 with respect to the Company's
consolidated financial statements for the years ended Dec. 31,
2017, D. Brooks and Associates CPA's, P.A., in Palm Beach Gardens,
Florida, its independent registered public accounting firm since
2014, expressed substantial doubt about the Company's ability to
continue as a going concern.  The auditors stated that the Company
has incurred operating losses, has incurred negative cash flows
from operations and has a working capital deficit.  These and other
factors raise substantial doubt about the Company's ability to
continue as a going concern.


QUORUM HEALTH: Moody's Affirms B3 CFR & Hikes Secured Debt to B1
----------------------------------------------------------------
Moody's Investors Service affirmed the B3 Corporate Family Rating
and B3-PD Probability of Default Rating of Quorum Health
Corporation. In addition, Moody's upgraded the rating on the senior
secured credit facility to B1 from B2 and changed the outlook to
stable from negative. Moody's also affirmed Quorum's unsecured
notes rating at Caa2 and the Speculative Grade Liquidity Rating at
SGL-3.

The change in outlook to stable reflects the considerable progress
the company has shown over the past year in executing on its
divestiture plan and stabilizing volumes at its core group of
hospitals. Adjusted admissions trends at the 24 continuing
hospitals have improved considerably and the company has closed or
divested 10 hospitals, all of which had negative EBITDA margins.

The affirmation of the B3 CFR balances the progress that company
has made with several risks that will continue to constrain the
credit profile over the next year. Quorum continues to operate with
very high leverage. There continues to be uncertainty around the
timing of, and proceeds from, planned facility divestitures and the
risk that operating performance at these facilities will further
deteriorate, burdening Quorum's cash flow. Further, as Quorum exits
the transition service agreements with CHS/Community Health
Systems, Inc. (Caa1 stable) later in 2018, Quorum could face a
temporary disruption to billing and collections services, which
could negatively impact cash flow and liquidity. That said, Moody's
believes the transition to stand-alone processes and systems will
meaningfully benefit Quorum's profitability once it fully stands up
these functions.

The upgrade of the senior secured rating reflects the continued
pay-down of the term loan with divestiture proceeds.

The following ratings have been affirmed:

Quorum Health Corporation:

Corporate Family Rating at B3

Probability of Default Rating at B3-PD

Senior unsecured notes at Caa2 (LGD5)

Speculative Grade Liquidity Rating, at SGL-3

Ratings upgraded:

Senior secured credit facilities to B1 (LGD3) from B2 (LGD3)

Outlook Actions:

The rating outlook was changed to stable from negative.

RATINGS RATIONALE

Quorum's B3 Corporate Family Rating reflects the company's very
high financial leverage and high interest costs which severely
constrain cash flow. The rating also reflects Quorum's moderate
scale, concentration of profits in a few markets and cash flow
volatility created by exposure to state supplemental Medicaid
programs. Quorum's ratings are supported by limited competition in
many of its markets and strengthening core volume trends. Moody's
views these trends as an indication that Quorum's turnaround is
underway and that management's actions will lead to further
improvement in financial and operating performance.

The Speculative Grade Liquidity Rating of SGL-3 reflects Moody's
expectation that Quorum will maintain adequate liquidity over the
next 12 months. Moody's forecasts breakeven free cash flow in 2018
with positive free cash flow thereafter. Liquidity is supported by
external revolver capacity and Moody's expectation for good cushion
under the recently amended covenants.

The stable outlook balances recent positive admissions trends with
continued business risks associated with the transition to a
stand-alone company. The stable outlook also reflects Moody's view
that leverage will improve but will remain above 6.0x over the next
12-18 months.

Moody's could upgrade the ratings if Quorum demonstrates sustained
positive same-facility growth, and the ability to generate positive
free cash flow. Successful transition of billing and collections
services in-house and improved liquidity would also support an
upgrade. Also, if Quorum can meaningfully reduce cash interest
expense and/or reduce adjusted debt/EBITDA to below 6.0 times,
Moody's could upgrade the ratings.

If Quorum's liquidity weakens, Moody's could downgrade the ratings.
Negative developments related to Quorum's divestiture plan, or its
establishment as a stand-alone company could also lead to a
downgrade. A reversal of positive admissions trends at Quorum's
continuing hospitals could also lead to a rating downgrade.

Quorum Health Corporation is an operator and manager of hospitals
and outpatient services in non-urban areas of the US. As of
December 31, 2017, the company owned or leased 31 hospitals in 15
states. The company also manages non-affiliated hospitals through
its Quorum Health Resources subsidiary. Quorum generates revenue of
approximately $2 billion.


R1 RCM : Moody's Assigns B2 CFR & Rates 1st Lien Debt B1
--------------------------------------------------------
Moody's Investors Service, Inc. assigned credit ratings to R1 RCM
Inc. ("R1"), including a B2 Corporate Family Rating ("CFR"), a
B2-PD Probability of Default rating ("PDR"), and B1 ratings on a
proposed $25 million first-lien revolving credit facility and $270
million first-lien term loan. Moody's also assigned a Speculative
Grade Liquidity rating of SGL-3, reflecting R1's adequate liquidity
profile. Proceeds from the term loan, $110 million of (unrated)
subordinated notes, and $104 million of R1's balance sheet cash
will be used to acquire Intermedix Corporation and pay associated
fees. The ratings outlook is stable.

Moody's assigned the following ratings to R1 RCM Inc.:

Corporate Family Rating, assigned B2

Probability of Default Rating, assigned B2-PD

Speculative Grade Liquidity rating, assigned SGL-3

Senior secured first-lien revolving credit facility expiring
2023, assigned B1 (LGD3)

Senior secured first-lien term loan maturing 2025, assigned B1
(LGD3)

Outlook, assigned Stable

RATINGS RATIONALE

R1's B2 CFR reflects the very high, greater than 8.0 times opening
Moody's-adjusted debt-to-EBITDA leverage the company will be
carrying after its acquisition of Intermedix Corporation ("IMX"),
but also Moody's expectations for rapid deleveraging. Although IMX
will enable R1 to diversify its end markets away from acute-care
hospitals and into hospital- and office-based physicians and
emergency care facilities, pronounced customer concentration with a
single, critical healthcare system, Ascension Health, will not
abate as Ascension itself adds new hospitals and facilities for R1
to service. The combination of IMX and growing exposure to
Ascension will entail a near doubling of R1's 2018 revenues versus
the prior year, to almost $900 million. The resultant EBITDA-driven
accelerated deleveraging, to below 3.0 times by the end of 2019,
along with expectations for strong free cash flow by that time,
underpins the B2 CFR.

Prolonged servicing of a high debt load would otherwise limit R1's
operational and financial flexibility as it simultaneously
integrates an anchor acquisition and manages rapid growth in a
highly competitive, consolidating healthcare revenue cycle
management ("RCM") environment that includes many players who are
larger and less leveraged than R1. Certain of those competitors
offer the same or even more services along the healthcare RCM
continuum, and customers may opt to limit the number of vendors
they use in order to simplify the outsourcing of complex RCM
services. Most health systems use in-house resources and multiple
vendors to manage their RCM operations, possibly making R1's
end-to-end outsourcing approach more attractive, and limiting
competition. These risks make the successful fulfilment of the
expanding Ascension contract a key consideration for maintaining
the rating.

Moody's views R1's liquidity as adequate, as demonstrated by good
opening cash balances of more than $60 million (remaining even
after $104 million is applied toward the IMX acquisition).  Moody's
expects operations in 2018, during which R1 will be integrating IMX
and ramping up expenses for the Ascension contract expansion, will
produce negative free cash flows, which could deplete cash on hand
and, possibly, force the company to draw under its $25 million
revolver. Given expectations for well over $1.0 billion in revenue
by 2019, the revolver could quickly prove to be inadequate.
However, if the full scope of the Ascension partnership is
achieved, without setbacks or significant cost overruns, R1 will
likely be capable of generating free cash flows characteristic of
higher-rated business services peer companies. Additionally,
Moody's expects R1, over the next twelve months, to be well within
compliance of the net first-lien leverage and interest coverage
covenants, which are in place for the benefit of the revolver
lenders only.

The stable rating outlook reflects Moody's expectation that R1,
given its longstanding history with Ascension, will be able to
successfully support their expanding partnership, allowing it to
grow into a debt-to-EBITDA leverage position by 2019 that's strong
for the ratings category. The B2 CFR allows for a less than perfect
rollout of the contract expansion.

The ratings could be upgraded if the successful management of both
the IMX integration and the Ascension contract expansion compels
Moody's to anticipate that debt-to-EBITDA leverage will approach
3.0 times, and to expect that free cash flow as a percentage of
debt will be sustained at double-digit percentages. A ratings
downgrade could result if the Ascension contract is curtailed
significantly, leading Moody's to expect only minimal
deleveraging.

With Moody's expected 2018 revenues approaching $900 million, R1
RCM (NASDAQ: RCM) provides technology-enhanced revenue cycle
management and physician advisory services to healthcare providers
including acute-care hospitals and, including the 2018 acquisition
of Intermedix, hospital- and office-based physicians and emergency
medical facilities. Private equity firm TowerBrook Capital and
primary customer Ascension Health together own a 46% (fully
diluted), almost evenly split share of the publicly traded
company.

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


REVOLUTION ALUMINUM: Trustee Hires Rozier Harrington as Accountant
------------------------------------------------------------------
Lucy G. Sikes, Chapter 11 Trustee of Revolution Aluminum Propco,
LLC, seeks authority from the U.S. Bankruptcy Court for the Western
District of Louisiana to hire John S. Rozier, IV, and the firm of
Rozier, Harrington and McKay as her accountant for the purpose of
filing tax returns on behalf of the estate and any related all
matters relating thereto in which the trustee has an interest.

John S. Rozier, IV, CPA, attests that his firm is a disinterested
party that does not hold or represent an interest adverse to the
estate and that has not served as an examiner in the case.

The firm can be reahced through:
  
     John S. Rozier, IV, CPA
     Rozier, Harrington and McKay
     1407 Peterman Drive
     Alexandria, LA 71301
     Phone: (318) 442-1608
     Fax: (318) 487-2027

                About Revolution Aluminum Propco

Revolution Aluminum Propco, LLC, is a Louisiana company established
in 2015.  It owns a real property comprised of approximately 1,400
acres in Pineville, Louisiana.  The property, which is the
Company's sole asset, is an industrial park and the former site of
a paper mill.

Revolution Aluminum Propco is 100% owned by its parent company,
Revolution Aluminum LLC, and is managed by Roger Boggs.

Ryan & Associates, Inc., Engineered Products, Inc., and Tina J.
Hertzel filed an involuntary Chapter 11 case (Bankr. W.D. La., Case
No. 16-81024) against Revolution Aluminum Propco on Sept. 15, 2016.
The Court entered an order officially placing the Debtor in
bankruptcy on Feb. 1, 2017.

The petitioning creditors are represented by Bradley L. Drell,
Esq., at Gold, Weems, Bruser, Sues & Rundell.  

Steffes, Vingiello & McKenzie, LLC, serves as the Debtor's
bankruptcy counsel.  The Debtor hired Beau Box Real Estate as real
estate broker and manager.

On March 16, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired
Gold Weems Bruser Sues & Rundell, APLC, as counsel.

Lucy G. Sikes was appointed Chapter 11 trustee for the Debtor.


RONCO HOLDINGS: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Debtor: Ronco Holdings, Inc.
           dba Ronco
        15505 Long Vista Drive, Suite 250
        Austin, TX 78728

Business Description: Ronco -- https://www.ronco.com -- is an
                      American company that manufactures and sells
                      a variety of items and devices, most
                      commonly those used in the kitchen.  Known
                      for the legendary tagline "But
                      wait...there's more," Ronco has been
                      creating innovative, cutting-edge kitchen
                      devices for more than 50 years.  Ronco was
                      founded by Ron Popeil in 1964.  The Company
                      is headquartered in Austin, Texas.

Case No.: 18-10511

Chapter 11 Petition Date: April 24, 2018

Court: United States Bankruptcy Court
       Western District of Texas (Austin)

Judge: Hon. Tony M. Davis

Debtor's Counsel: Kell C. Mercer, Esq.
                  KELL C. MERCER, P.C.
                  1602 E Cesar Chavez St
                  Austin, TX 78702
                  Tel: (512) 627-3512
                  Fax: (512) 597-0767
                  E-mail: kell.mercer@mercer-law-pc.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by William Moore, president.

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/txwb18-10511.pdf


ROSSER RESERVE: Court Conditionally Approves Disclosure Statement
-----------------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of Florida has
conditionally approved the disclosure statement explaining Rosser
Reserve's plan, according to the court's docket.

                     About Rosser Reserve

Rosser Reserve is the fee simple owner of nine real properties in
Windermere, Florida, valued by the company at $9.83 million.

Rosser Reserve, based in Oakland, Florida, filed a Chapter 11
petition (Bankr. M.D. Fla. Case No. 17-07730) on Dec. 12, 2017.  In
the petition signed by Sue R. Prosser, its managing member, the
Debtor disclosed $9.83 million in assets and $8.20 million in
liabilities.  The Law Offices of L. William Porter III, P.A.,
serves as bankruptcy counsel to the Debtor.  S. Avery Smith, Esq.,
is the Debtor's special real estate counsel.

No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Rosser Reserve, LLC as of March 5, according
to a court docket.


ROYAL COACHMAN: Gets Court Approval of Plan to Exit Bankruptcy
--------------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Washington
approved the plan proposed by Royal Coachman Mobile Home Park, LLC
to exit Chapter 11 protection.

Under the court-approved plan, holders of Class 13 general
unsecured claims will be paid in full out of the company's
operating profits in monthly installments.

A copy of the order is available for free at:

     http://bankrupt.com/misc/waeb16-03109-259.pdf

                     About Royal Coachman

Royal Coachman Mobile Home Park, LLC, sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Wash. Case No.
16-03109) on Oct. 3, 2016.  The petition was signed by Shannon
Hunter Burns, authorized representative.  

The Debtor is represented by Dan O'Rourke, Esq., at Southwell &
O'Rourke, P.S.

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


RPA MANAGEMENT: Taps Gold, Lange & Majoros as Bankruptcy Counsel
----------------------------------------------------------------
RPA Management, Inc., seeks authority from the U.S. Bankruptcy
Court for the Eastern District of  Michigan, Southern Division, to
employ Gold, Lange & Majoros, P.C. as bankruptcy counsel.

Professional services that GLM will render are:

     a. provide legal advice with respect to the Debtor's powers
and duties as debtors-in-possession in the management of its
assets;

     b. assist the Debtor in maximizing the value of its assets for
the benefit of all creditors and other parties in interest;

     c. commence and prosecute any and all necessary and
appropriate actions and/or proceedings on behalf of the Debtor and
its assets;

     d. conduct negotiations with the Debtor's creditors;

     e. prepare, on behalf of the Debtor, all of the applications,
motions, answers, orders, reports and other legal papers necessary
in these bankruptcy proceedings;

     f. draft a plan of reorganization and disclosure statement;

     g. appear in Court to represent and protect the interests of
the Debtor and its estate; and

     h. perform all other legal services for the Debtor that may be
necessary and proper in this Chapter 11 proceeding.

John C. Lange, shareholder and officer of Gold, Lange & Majoros,
P.C., GLM does not hold or represent any interest adverse to the
Debtor's bankruptcy estate, GLM is a "disinterested person" as the
phrase is defined in Section 101(14) of the Bankruptcy Code.

Gold, Lange & Majoros's hourly rates are:

     Stuart A. Gold, Attorney       $395
     Elias T. Majoros, Attorney     $350
     John C. Lange, Attorney        $350
     John W. Nemecek, Attorney      $230
     Jason P. Smalarz, Attorney     $255
     Cheryl A. Pitts, Paralegal     $100
     Denise White, Paralegal        $100
     Toni Willis, Paralegal          $95

The counsel can be reached through:

     Jason P. Smalarz, Esq.
     GOLD, LANGE & MAJOROS, P.C.
     24901 Northwestern Highway, Suite 444
     Southfield, MI 48075
     Phone: (248) 350-8220
     Email: jsmalarz@glmpc.com

                     About RPA Management

RPA Management, Inc. -- http://www.rpacares.com/-- provides home
medical doctors, and house call physicians to patients in need with
a focus on preventing readmissions during the transition from an
acute care setting to the home.  The Company provides in-home care,
chronic care and lab & mobile testing services.  RPA is
headquartered in Southfield, Michigan.

RPA Management, Inc., filed a Chapter 11 Petition (Bankr. E.D.
Mich. Case No. 18-45308) on April 11, 2018.  In the petition signed
by Stuart D. Kay, president, the Debtor estimated $0 to $50,000 in
assets and $1 million to $10 million in liabilities.  The case is
assigned to Judge Thomas J. Tucker.  John C. Lange, Esq. at GOLD,
LANGE & MAJOROS, PC, is the Debtor's counsel.


SCHLETTER INC: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: Schletter Inc.
           dba Schletter
           dba Schletter Incorporated
           dba Schletter Solar Mounting Systems
           dba Schletter Metal Works
        1001 Commerce Center Drive
        Shelby, NC 28150

Business Description: Schletter Inc. -- https://www.schletter.us
                      -- is a manufacturer of photovoltaic
                      mounting systems made of aluminium and steel

                      for utility-scale, commercial, and
                      residential PV applications.  The Company is
                      part of the Schletter Group that
                      manufactures mounting systems for roofs,
                      façades and open areas (solar farms) as
well
                      as solar carports.  With production
                      facilities in Germany, the USA and China as
                      well as an international network of
                      distribution and service companies, the
                      Schletter Group is active in all important
                      international markets.

Chapter 11 Petition Date: April 24, 2018

Case No.: 18-40169

Court: United States Bankruptcy Court
       Western District of North Carolina (Shelby)

Judge: Hon. Craig J. Whitley

Debtor's Counsel: Hillary B. Crabtree, Esq.
                  MOORE & VAN ALLEN PLLC
                  100 N. Tryon Street, Suite 4700
                  Charlotte, NC 28202-4003
                  Tel: (704) 331-3571
                  Fax: (704) 335-5968
                  E-mail: hillarycrabtree@mvalaw.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Russell Schmit, president and CEO.

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

            http://bankrupt.com/misc/ncwb18-40169.pdf

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
American Express                       Accounts          $868,837
200 Vesey Street                       Payable
New York, NY 10285                   Outstanding
Larry Nelson
Tel: 212 687 3000 (ext.2600
Email: lnessenson@jaffeandasher.com

AVA Logistics                          Accounts          $202,800
Email: Ron.stiegel@eulerhermes.com     Payable
                                     Outstanding

Champion Tooling & Machining           Accounts          $331,252
3035 Whitehall Rd                      Payable
Anderson, SC 29621                   Outstanding
H. Michael Conner
Tel: (864) 224-0612
Email: info@championtooling.com

Coilplus - North                     Accounts           $3,753,664
Carolina, Inc.                       Payable
426 S. Chimney                     Outstanding
Rock Road
Greensboro, NC
27409-9260
Chris Urgo
Tel: (847) 384-3002
Email: curgo@coilplus.com

Crowe Logistics LLC                    Accounts           $192,670
Email: jcrowe@crowe-logistics.com       Payable
                                      Outstanding

Gayk Baumaschinen                      Accounts           $235,655
Dieselstra e 3                          Payable
Email:                                Outstanding
sabrina.wenzel@gayk-baumaschinen.de

Joseph T. Ryerson & Son Inc.                              $157,004
Email: charles.byrd@ryerson.com

Kloeckner Metals                   Accounts Payable       $253,187
624 Black Satchel Drive              Outstanding
Charlotte, NC 28216-3458
Scott Phillips
Tel: 678.389.8565
Email: SPhillips@KloecknerMetals.com

MI Metals                          Accounts Payable     $1,170,609
7555 E. State Route 69               Outstanding
Prescott Valley, AZ
86314-9468
Brook Massey
Tel: 813-855-5695
Email: bmassey@mimetals.com

Ningbo Zyco Co., Ltd                  Accounts            $596,523
500 Taikang Middle                    Payable
Road - Suite 903                     Outstanding
Ningbo, 130
00031-5199 China
Tel: 86 (0)574 87425050
Email: info@china-zyco.com

OMCO Solar LLC                        Accounts            $175,275
Email: bcoan@omcoform.com             Payable
                                     Outstanding

Orrick Herrington & Sutcliffe LLP     Accounts            $429,114
405 Howard Street                     Payable
San Francisco, CA 94105              Outstanding
Lorrain McGowen
Tel: 212-506-5114
Email: lmcgowen@orrick.com

PLS Logistics                          Accounts           $213,500
Services, Inc.                         Payable
Email: kbalga@plslogistics.com       Outstanding

Productive Tool Corp.                  Accounts           $233,037
Email: chris@productive-tool.com       Payable
                                     Outstanding

Puliz Moving & Storage                 Accounts           $199,118
                                       Payable
                                     Outstanding

Sam Logistica II                       Accounts           $161,130
Email: SAMLOGISTICA2@PRODIGY.NET.MX    Payable
                                     Outstanding

Sunrise Import & Export LTD            Accounts           $173,577
Email: sales@sunriseimp                Payable
ortexport.com                        Outstanding

The Rosalinde                       Real Property         $250,294
Arthur Gilbert FDN                      Lease
2730 Wilshire Blvd. #301
Santa Monica, CA
90403-4749
Shel Katzer
Tel: 310-449-4500
Email: skatzer@thegilbertfoundation.org

US Customs and                      Import Claims         $316,150
Border Protection
Import Compliance
477 Michigan Ave
Detroit, MI 48226
Tel: (313)442-0240

Western Extrusions                     Accounts           $256,170
1735 Sandy Lake Road                   Payable
Carrollton, TX                       Outstanding
75006-3612
Tel: (972) 245-7515


SCIENCE APPLICATIONS: S&P Affirms 'BB' CCR, Outlook Stable
----------------------------------------------------------
S&P Global Ratings affirmed its 'BB' corporate credit rating on
Science Applications International Corporation. (SAIC). The outlook
is stable.

S&P said, "At the same time, we affirmed our 'BB' issue-level
rating and '3' recovery rating on the company's first-lien credit
facilities. The '3' recovery rating indicates our expectation for
meaningful (50%-70%; rounded estimate: 60%) recovery in a default
scenario."

The rating reflects the company's unique products and services in
the price-competitive and fragmented government services industry.
S&P said, "We also expect that credit ratios will improve gradually
over the next few years, however, this could lead management to
pursue a debt-financed acquisition to further growth. Bigger U.S.
defense budgets both this year and next year should boost demand
for SAIC's services, though we expect this will first increase the
company's backlog rather than revenues."

S&P said, "The stable outlook reflects our expectation that higher
earnings and reduced net debt levels will improve credit metrics
over the next two years, with an FFO-to-debt ratio near 30% and
debt-to-EBITDA around 2.5x. However, we believe the company could
weaken credit ratios by pursuing a debt-financed acquisition.

"We could raise our rating on SAIC if continued improvement in
earnings and cash flow lead to more debt reduction and management
shows a commitment to maintaining FFO-to-debt above 30% and
debt-to-EBITDA below 2.5x for an extended period, even with further
acquisitions.

"Although unlikely, we could lower the rating if either the
company's debt-to-EBITDA rises above 4x or its FFO-to-debt falls
below 20% for a prolonged period. This would most likely be caused
by increased debt to fund an acquisition or shareholder rewards.
Although less likely, worse debt ratios could also be caused by
operating challenges that result in lower earnings, including the
loss of key contracts, integration problems, or increased price
competition for new awards."


SCOTTS MIRACLE: Moody's Puts Ba2 CFR on Review for Downgrade
------------------------------------------------------------
Moody's Investors Services placed the Ba2 Corporate Family Rating
(CFR), Ba2-PD Probability of Default rating and B1 senior unsecured
ratings of Scotts Miracle Gro Company (Scotts) under review for
downgrade. These actions follow the company's announcement
yesterday that it has entered into an agreement to acquire Sunlight
Supply Inc., a hydroponics distributor, for $450 million. The
company expects the transaction to close by June 1, 2018.

In fiscal 2017, Sunlight Supply had revenue of approximately $460
million and EBITDA of approximately $55 million. The transaction
will be funded with $425 million of revolver borrowings and $25
million of equity.

RATINGS RATIONALE

Moody's rating review will focus on Scott's operating strategy, and
the significant shift of the company's business away from
traditional lawn and gardening into the faster growing hydroponics
business. It will also focus on the company's plan to reduce
leverage following the acquisition. Moody's will also assess
possible cost synergies and Scott's plan to improve Sunlight's
operating performance.

"We expect that pro forma leverage will be around 4.5 times debt to
EBITDA, which is well above our downgrade trigger of 3.5 times,"
commented Kevin Cassidy, a Moody's Senior Credit Officer. Pro forma
leverage is over the downgrade trigger even when factoring in
seasonal debt revolver repayments.

Rating placed under review for downgrade:

The Scotts Miracle-Gro Company:

Corporate Family Rating at Ba2;

Probability of Default Rating at Ba2-PD:

Senior unsecured instrument rating at B1 (LGD 5)

Rating affirmed:

Speculative Grade Liquidity Rating of SGL-2;

The principal methodology used in these ratings was Global Packaged
Goods published in January 2017.

The Scotts Miracle-Gro Company is a manufacturer and marketer of
consumer lawn care and garden products as well as hydroponic
growing products. Pro forma revenue approximates $3.1 billion.


SILVERVIEW LLC: Voluntary Chapter 11 Case Summary
-------------------------------------------------
Debtor: Silverview, LLC
        1371 Hancock Road, Suite 1
        Bullhead City, AZ 86442

Business Description: Silverview, LLC is a privately held company
                      whose principal assets are located at
                      1501 E. Gold Rush Road Bullhead City, AZ
                      86442-8308.  The Company previously sought
                      bankruptcy protection on Feb. 9, 2011
                      (Bankr. D. Ariz. Case No. 11-03325).

Chapter 11 Petition Date: April 24, 2018

Case No.: 18-04471

Court: United States Bankruptcy Court
       District of Arizona (Yuma)

Judge: Hon. Daniel P. Collins

Debtor's Counsel: David WM Engelman, Esq.
                  ENGELMAN BERGER, P.C.
                  3636 N. Central Ave., #700
                  Phoenix, AZ 85012
                  Tel: 602-271-9090
                  Fax: 602-222-4999
                  Email: dwe@eblawyers.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Robert C. Lewis, manager.

The Debtor failed to incorporate in the petition a list of its 20
largest unsecured creditors.

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

           http://bankrupt.com/misc/azb18-04471.pdf


SIMMONS FOODS: Moody's Affirms B2 CFR & Alters Outlook to Negative
------------------------------------------------------------------
Moody's Investors Service, Inc., affirmed the ratings of Simmons
Foods, Inc., including the B2 Corporate Family Rating, B2-PD
Probability of Default Rating and B3 senior secured second-lien
debt instrument rating. Moody's also revised the company's ratings
outlook to negative from stable.

The outlook revision to negative from stable reflects the increased
financial leverage and weakened liquidity profile that resulted
from the company's recent acquisition of Pet Poultry Products, Inc.
("Pet Poultry") along with Moody's expectation that free cash flow
will be negative for up to two years due to an aggressive capital
spending program.

At the time of the Pet Poultry acquisition in February 2018, the
company already was planning to spend approximately $300 million
over the next two years on various capital investment projects
across each of its three business segments to improve plant
efficiency and expand capacity. But, because the leveraged
acquisition caused Moody's adjusted debt/EBITDA to rise to 4.7x
from 4.3x at FYE 2017 and used over $100 million of liquidity under
the company's $275 million revolving credit facility, these capital
projects became less affordable. Moreover, its largest project -- a
new $200 million poultry plant -- will not contribute meaningfully
to earnings for at least two years while it is being constructed.
This will leave the company with sustained high leverage, and in
the near-term, diminished financial flexibility.

Notwithstanding, Moody's has affirmed Simmons' ratings in
consideration of a somewhat longer time frame that is warranted for
Simmons to restore its financial metrics. This view is based on the
largely non-speculative nature of near-term capital investments
planned and the related benefits. In addition, the affirmation
reflects Moody's assumption that the company will successfully
replenish its liquidity and raise permanent financing for its
capital projects.

Moody anticipates that at current ratings, Simmons' elevated
debt/EBITDA can be tolerated at around 5 times for up to 24 months,
provided that leverage is likely to decline significantly,
thereafter.

Simmons Foods, Inc.

Ratings affirmed:

Corporate Family Rating at B2;

Probability of Default Rating at B2-PD;

$550 million senior secured second-lien notes due 2024 at B3
(LGD4).

The outlook is revised to negative from stable.

RATINGS RATIONALE

Simmons' B2 Corporate Family Rating reflects the company's high
sales concentration (over 50%) in the volatile poultry processing
sector and limited free cash flow due to heavy capital spending.
The rating is supported by Simmons' adequate liquidity and
reasonably stable operating performance in both its pet food and
chicken processing operations.

Two-thirds of the $300 million of projects Simmons has planned over
the next two years is related to the replacement of an aging
poultry plant in Decatur, Georgia that is fully utilized and
nearing the end of its useful life. The new plant, to be located in
the same county as the existing one, will take two years to build
at a cost of up to $200 million. Once completed, Simmons will move
volume from the old plant into the new plant, which will have 60%
more capacity available for flexibility and business growth.
Moody's expects that once this project is completed successfully
(i.e., on schedule and within budget) debt/EBITDA should decline by
at least a half turn per year.

Simmons' ratings could be lowered if overall operating performance
deteriorates or if the company encounters significant challenges
with respect to its capital projects or the integration of recent
acquisitions. Quantitatively, if debt/EBITDA is likely to exceed
4.5 times beyond fiscal 2019, or the company's liquidity profile
deteriorates further, the ratings could be downgraded.

Simmons' ratings could be upgraded if the company is able to
establish a track record of stable operating performance and
positive free cash flow. Additionally, debt/EBITDA would have to
approach 3.0 times before Moody's would consider a rating upgrade.

Simmons' liquidity profile is adequate. As of December 2017,
Simmons' $275 million ABL revolver expiring August 2022 was
undrawn. However, the company the company subsequently borrowed
over $100 million under the revolver, in part to fund the
acquisition of Pet Poultry. The company is currently exploring
alternatives to raise permanent capital to restore liquidity.

The B3 rating on the $550 million senior secured second-lien notes
is one notch below the B2 Corporate Family Rating. This reflects
the effective subordination of these instruments to the company's
$275 million senior secured asset based revolving credit facility
(ABF).

Simmons Foods, Inc. and affiliates, headquartered in Siloam
Springs, Arkansas, is a vertically integrated poultry processor,
and the largest private label manufacturer of canned pet food in
North America. The company generates sales through three primary
business groups: Poultry (57%); Pet Food (37%); and Protein (6%),
which includes Simmons' rendering operations. The company is
principally owned and controlled by members of the Simmons family.
Net sales reported for the twelve month period ended December 31,
2017 totaled approximately $1.6 billion.

The principal methodology used in these ratings was Global Protein
and Agriculture Industry published in June 2017.


SIVYER STEEL: Committee Taps Michael Best & Friedrich as Counsel
----------------------------------------------------------------
The Official Committee of Unsecured Creditors of Sivyer Steel
Corporation seeks authority from the U.S. Bankruptcy Court for the
Southern District of Iowa to retain Michael Best & Friedrich LLP to
act as counsel to the Committee in these Chapter 11 proceedings.

Services Michael Best will render are:

     (a) advise the Committee of its rights, powers and duties as a
committee elected pursuant to section 1103 of the Bankruptcy Code;

     (b) prepare on behalf of the Committee all necessary and
appropriate applications, motions, draft orders, notices, and other
pleadings;

     (c) review all pleadings, financial and other reports filed by
the Debtor in this case and advise the Committee about their
implications;

     (d) review the nature and validity of any liens asserted
against the Debtor's property and advise the Committee concerning
the enforceability of such liens;

     (e) investigate the acts, conduct, assets, liabilities, and
financial condition of the Debtor, the operation of the Debtor's
business and the desirability of the continuance of such business,
and any other matter relevant to the case or to the formulation of
a plan;

     (f) advise the Committee regarding the viability of avoidance
and other actions that may be filed to collect and recover property
for the benefit of its estate;

     (g) counsel the Committee in connection with the formulation,
negotiation, and promulgation of the Debtor's plan of
reorganization and related documents;

     (h) advise and assist the Committee in connection with any
potential property dispositions by the Debtor;

     (i) advise the Committee concerning the Debtor's executory
contract and unexpired lease assumptions, assignments, and
rejections, and lease restructurings and recharacterizations;

     (j) commence and conduct any and all litigation necessary or
appropriate to assert rights held by the Committee and protect
assets of the Debtor's estate; and

     (k) perform all other necessary or appropriate legal services
in connection with this case as set forth in section 1103 of the
Bankruptcy Code for or on behalf of the Committee.

Michael Best's current hourly rate are:

  Ann Ustad Smith (partner)                          $525
  Jonathan Gold (partner)                            $395
  Justin M. Mertz (partner)                          $395
  Other Partners                                  $300 to $670
  Joseph D. Brydges (associate)                      $310
  Other Associate & Non-Partner Attorneys         $190 to $700
  Non-Attorney Professionals & Paraprofessionals   $75 to $355

For this representation, Jonathan Gold, Esq., whose customary rate
is $550.00 per hour, has agreed to reduce his hourly compensation
to $395.00 to be commensurate with the rates being charged by
Debtor's counsel and to more properly align with the rates that may
be charged in this District.

Justin M. Mertz, partner in the law firm of Michael Best &
Friedrich LLP, attests that Michael Best is a "disinterested
person" within the meaning of § 101(14) of the Code and as
required by Sec. 327(a) of the Code, and does not hold or represent
an interest adverse to the Committee or Debtor's estate.

The counsel can be reached through:

     Jonathan L. Gold (pro hac vice)
     Michael Best & Friedrich LLP
     601 Pennsylvania Ave. NW, Suite 700 South
     Washington, D.C. 20004
     Phone: 202.747.9560
     Fax: 414.277.0656
     Email: jlgold@michaelbest.com

               --

     Justin M. Mertz (pro hac vice)
     Michael Best & Friedrich LLP
     100 E. Wisconsin Avenue, Suite 3300
     Milwaukee, WI 53202-4108
     Phone: 414.271.6560
     Fax: 414.277.0656
     Email: jmmertz@michaelbest.com

                                      About Sivyer Steel
Corporation

Sivyer Steel Corporation -- https://www.sivyersteel.com/ -- is a
supplier of steel castings based in Bettendorf, Iowa.  Founded by
Frederick Lincoln in 1909, the company is an ISO 9001:2008
recertified steel foundry, which means that it meets the
International Organization for Standardization's quality management
system.

The Company develops custom steel castings and components for
clients in industries that include government, private, and public
sectors. Sivyer Steel specializes in military castings, energy
applications, railroad castings, wear parts, pump & valves, oil &
gas, mining, construction castings, perimeter security, and
agriculture.

An involuntary Chapter 11 case was filed against the Company on
March 8, 2018, by alleged creditors Sadler Machine Co., Speyside
Machining Holdings, LLC, and ARCO Manufacturing Corporation.

Sivyer Steel sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Iowa Case No. 18-00507) on March 14, 2018.  In
the petition signed by Keith Kramer, president, the Debtor
disclosed $16.43 million in assets and $18.35 million in
liabilities.

Judg Anita L. Shodeen presides over the case.

Bradshaw, Fowler, Proctor & Fairgrave is the Debtor's bankruptcy
counsel.  Spencer Fane LLP, is the special counsel.


SIVYER STEEL: Committee Taps Whitfield & Eddy as Iowa Counsel
-------------------------------------------------------------
The Official Committee of Unsecured Creditors of Sivyer Steel
Corporation seeks authority from the U.S. Bankruptcy Court for the
Southern District of Iowa to retain Whitfield & Eddy, PLC to act as
Iowa counsel to the Committee in these Chapter 11 proceedings.

Professional services W & E will render are:

     (a) advise the Committee of its rights, powers and duties as a
committee elected pursuant to section 1103 of the Bankruptcy Code;


     (b) prepare on behalf of the Committee all necessary and
appropriate applications, motions, draft orders, notices, and other
pleadings;

     (c) review all pleadings, financial and other reports filed by
the Debtor in this case and advise the Committee about their
implications;

     (d) review the nature and validity of any liens asserted
against the Debtor's property and advise the Committee concerning
the enforceability of such liens;

     (e) investigate the acts, conduct, assets, liabilities, and
financial condition of the Debtor, the operation of the Debtor's
business and the desirability of the continuance of such business,
and any other matter relevant to the case or to the formulation of
a plan;

     (f) advise the Committee regarding the viability of avoidance
and other actions that may be filed to collect and recover property
for the benefit of its estate;

     (g) counsel the Committee in connection with the formulation,
negotiation, and promulgation of the Debtor's plan of
reorganization and related documents;

     (h) advise and assist the Committee in connection with any
potential property dispositions by the Debtor;

     (i) advise the Committee concerning the Debtor's executory
contract and unexpired lease assumptions, assignments, and
rejections, and lease restructurings and re-characterizations;

     (j) commence and conduct any and all litigation necessary or
appropriate to assert rights held by the Committee and protect
assets of the Debtor's estate; and
  
     (k) perform all other necessary or appropriate legal services
in connection with this case as set forth in section 1103 of the
Bankruptcy Code for or on behalf of the Committee.

          
Fees W & E will charge for its legal services are:

     Thomas H. Burke (member)                          $350
     Johannes H. Moorlach (member)                     $350
     Other Partners                                    $350
     Other Associate & Non-Partner Attorneys           $325
     Non-Attorney Professionals & Paraprofessionals    $250

Johannes H. Moorlach, a member of the law firm of Whitfield & Eddy,
attests that W & E is a "disinterested person" within the meaning
of Sec. 101(14) of the Code and as required by Sec. 327(a) of the
Code, and does not hold or represent an interest adverse to the
Committee or Debtor's estate.

The counsel can be reached through:

     Johannes (John) H. Moorlach
     Whitfield & Eddy, P.L.C.
     699 Walnut Street, Suite 2000
     Des Moines, Iowa 50309
     Phone: 515.246.5501
     Fax: 515.246.1474
     Email: Moorlach@whitfieldlaw.com

               About Sivyer Steel Corporation

Sivyer Steel Corporation -- https://www.sivyersteel.com/ -- is a
supplier of steel castings based in Bettendorf, Iowa.  Founded by
Frederick Lincoln in 1909, the company is an ISO 9001:2008
recertified steel foundry, which means that it meets the
International Organization for Standardization's quality management
system.

The Company develops custom steel castings and components for
clients in industries that include government, private, and public
sectors. Sivyer Steel specializes in military castings, energy
applications, railroad castings, wear parts, pump & valves, oil &
gas, mining, construction castings, perimeter security, and
agriculture.

An involuntary Chapter 11 case was filed against the Company on
March 8, 2018, by alleged creditors Sadler Machine Co., Speyside
Machining Holdings, LLC, and ARCO Manufacturing Corporation.

Sivyer Steel sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Iowa Case No. 18-00507) on March 14, 2018.  In
the petition signed by Keith Kramer, president, the Debtor
disclosed $16.43 million in assets and $18.35 million in
liabilities.

Judg Anita L. Shodeen presides over the case.

Bradshaw, Fowler, Proctor & Fairgrave is the Debtor's bankruptcy
counsel.  Spencer Fane LLP, is the special counsel.


SPECTRUM HEALTHCARE: Court Signed 20th Cash Collateral Order
------------------------------------------------------------
Judge James J. Tancredi of the U.S. Bankruptcy Court for the
District of Connecticut has signed a 20th order authorizing
Spectrum Healthcare LLC, and its debtor-affiliates interim use of
cash collateral consistent with the approved budget.

Judge Tancredi has approved the consolidated budget, for Spectrum
Healthcare and Spectrum Derby, which shows total cash disbursements
of $503,121 covering the period commencing April 1 through week
ending April 14, 2018.

The Debtors sought authorization to use the cash collateral of
their secured creditors: (1) MidCap Funding IV LLC, as assignee of
MidCap Financial, LLC; (2) CCP Finance I, LLC, as assignee of
Nationwide Health Properties, LLC, as Lender under the NHP Loan;
(3) CCP Park Place 7541 LLC and CCP Torrington 7542 LLC, as agents
for NHP with respect to the NHP Lease; (4) Love Funding
Corporation; (5) the Secretary of Housing and Urban Development, as
additional secured party with LFC; and (6) the State of Connecticut
Department of Revenue Services.

The Debtors are authorized to pay only their current expenses as
reflected in the budgets.  However, Spectrum Torrington has been
omitted from the Budget because it and the parties with an interest
in cash collateral anticipate addressing the use of cash collateral
on ad hoc or per item basis based on consent or, if consent cannot
be reached, by further order of the Court.

Spectrum Manchester Realty or its assignee, MidCap, as the case may
be, and the CCP Landlords reserve the right to assert any accrued
but unpaid rent or other lease obligations owed or to become owed
to them, respectively, as administrative expense claims.

Such Administrative Rent Claims will be subordinate to any unpaid,
non-professional administrative expenses at the conclusion of the
sale process contemplated by Nineteenth Order or any wind down
process that may occur in these cases, except, to the extent of
$6,000 per week of rent for each of the CCP Landlords and Spectrum
Manchester Realty or its assignee, MidCap, as the case may be, as
to such subordination.

The Debtors will adequately protect Secured Parties by:

     (a) Granting to them replacement liens on the Collection
Accounts and the debtor-in-possession accounts of the Debtors, to
the same extent (if any) and with the same validity, enforceability
and priority as the MidCap Prepetition Liens, the NHP Prepetition
Liens, the CCP Landlords' Prepetition Liens and the LFC Prepetition
Liens (along with HUD's lien as additional secured party) had (and
after application of the terms and conditions of the NHC
Intercreditor and the LFC Intercreditor Agreements) against the
Debtors' deposit accounts and other assets prior to the Petition
Date, and

     (b) Making weekly adequate protection payments of $3,000 to
Midcap.

In addition, having ceased operations and vacated its leased
premises, Spectrum Torrington will retain and not spend any and all
collections received for the period of this budget absent consent
from MidCap or a further Court Order.

The Secured Parties are each granted additional replacement lien in
cash collateral, accounts including (without limitation) healthcare
insurance receivables and governmental healthcare receivables and
all proceeds thereof whether deposited in the collections accounts,
any payment account or elsewhere, and other collateral in which
each of the Secured Parties held a security interest prepetition,
whether acquired before or after the Petition Date

Excluded from the liens and interests held by the Secured Creditors
in property of the Debtors' bankruptcy estates, including any
replacement lien granted by the Twentieth Order will be: (a) any
lien on or interest in the Debtors' claims, causes of claim or
proceeds from Avoidance Actions, and (b) a carveout for payment of
the Debtors' professional fees in the amount of $300,000, less
payments received on account of such fees pursuant to the Spectrum
Manchester Plan, plus an additional $10,000 if the Debtors'
prospective motion for an orderly wind-down of Spectrum Derby's
business and operations is subject to an objection and a contested
hearing, with the carve-out for payment of the professionals of the
Committee having been exhausted by reason of fees its professionals
received pursuant to the Spectrum Manchester Plan.

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

              http://bankrupt.com/misc/ctb16-21635-736.pdf

                   About Spectrum Healthcare

Spectrum Healthcare LLC is a nursing home operator, owning six
nursing facilities have 716 beds and employing 725 people.

Spectrum Healthcare LLC and its affiliates previously filed Chapter
11 petitions (Bankr. D. Conn. Lead Case No. 12-22206) on Sept. 10,
2012.

Spectrum Healthcare, LLC, and its affiliates again sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Conn.
Case Nos. 16-21635 to 16-21639) on Oct. 6, 2016.  

In the petitions signed by CFO Sean Murphy, Spectrum Healthcare,
LLC, disclosed $282,369 in assets and estimated less than $1
million in liabilities.  Affiliate Spectrum Healthcare Derby
disclosed $2,068,467 in assets and estimated less than $10 million
in debt.

The Debtors are represented by Elizabeth J. Austin, Esq., Irve J.
Goldman, Esq., and Jessica Grossarth, Esq., at Pullman & Comley,
LLC.  Blum, Shapiro & Co., P.C., serves as their accountant and
financial advisor.

William K. Harrington, the U.S. Trustee for the District of
Connecticut, appointed Nancy Shaffer, M.A., a member of the
Connecticut Long Term Care Ombudsman's Office, as the Patient Care
Ombudsman for the Debtors.


SPINLABEL TECHNOLOGIES: Hires Gray Robinson as Special Counsel
--------------------------------------------------------------
SpinLabel Technologies, Inc., seeks authority from the U.S.
Bankruptcy Court for the Southern District of Florida, West Palm
Division, to hire Kevin M. Levy and Gray Robinson, P.A. as special
counsel to assist the Debtor with preparing a form license
agreement for the Debtor, pursuant to the terms of the retention
agreement.

Gray Robinson's hourly rates are:

     Paralegals       $150
     Associates       $200

A reduced rate of $550 will be charged by Mr. Levy while the Debtor
is in bankruptcy and the regular rate of $600 for Mr. Levy after
the Debtor emerges from bankruptcy.

Kevin M. Levy, shareholder of Gray Robinson, attests that neither
he nor the firm hold any adverse interest to the Debtor or the
estate as required by 11 U.S.C. Sec. 327(e).

The counsel can be reached through:

     Kevin M. Levy, Esq.
     Gray Robinson, P.A.
     333 S.E. 2nd Avenue, Suite 3200
     Miami, FL 33131
     Tel: 305-416-6880
     Fax: 305-416-6887
     Email: kevin.levy@gray-robinson.com

                 About SpinLabel Technologies

SpinLabel Technologies, Inc. -- http://www.spinlabels.com/-- is a
Florida-based company dedicated to building and licensing its
unique labeling technology that builds brand value by engaging
current and prospective customers in the shopping corridor and at
home.

SpinLabel's proprietary, patented label Technology enables a
spinning label (an outer Label over an inner label) to almost
double the valuable messaging space on a container.  SpinLabel is
aligned with top label manufacturers globally to facilitate easy
integration into most types of existing consumer product
packaging.

Based in Miami, Florida, SpinLabel -- which does business as
Spinformation, Inc., as Accudial Pharmaceutical, Inc., and as
Accudial, Inc. -- filed a Chapter 11 petition (Bankr. S.D. Fla.
Case No. 17-20123) on Aug. 9, 2017.  In the petition signed by Alan
Shugarman, its director, the Debtor estimated $1 million to $10
million in both assets and liabilities.  Bradley S. Shraiberg,
Esq., at Shraiberg Landaue & Page PA, serves as the Debtors'
bankruptcy counsel.


STEAM DISTRIBUTION: Has Approval on Interim Use of Cash Collateral
------------------------------------------------------------------
The Hon. August B. Landis of the United States Bankruptcy Court for
the District of Nevada authorized Steam Distribution, LLC, and its
affiliates One Hit Wonder, Inc.("OHW") and Havz, LLC, d/b/a Steam
Wholesale, to use cash collateral on an interim basis as set forth
in the Budget with a deviation of up to 15% on an aggregate and
line item basis.

The Court will hold a final hearing on the Cash Collateral Motion
on April 27, 2018 at 9:30 a.m.

The Debtors are authorized to increase the amount of their variable
cost items related to materials and logistics on a proportional
basis of the Debtors' actual business level and therefore revenue
are higher than projected in the Budget.

In addition to those expenses set forth in the Budget, the Debtors
are authorized to pay for: (a) all quarterly fees owing to the
Office of the U.S. Trustee and all expenses owing to the Clerk of
the Bankruptcy Court; and (b) all actual third-party, outside
expenses incurred by the Debtors (or its counsel) directly related
to the administration of the Debtors' bankruptcy estates, not to
exceed the total sum of $5,000 per month.

The Debtors are also authorized to provide the Secured Creditors
monthly payments as follows: (a) principal and interest to U.S.
Bank, N.A.; (b) interest only to Mini-Gadgets, LLC; and interest
only to Neely.

Moreover, the Secured Creditors are granted replacement liens to
the same validity, priority and extent as the prepetition liens
held by the Secured Creditors. To the extent that postpetition
payments and replacement liens do not protect the Secured Creditors
against any post-petition diminution in the value of their
collateral, the Secured Creditors will receive super-priority
administrative claims pursuant to Section 507(b) of the Bankruptcy
Code.

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

           http://bankrupt.com/misc/nvb18-11598-49.pdf

                    About Steam Distribution

Steam Distribution -- http://www.onehitwondereliquid.com/-- is a
wholesaler and distributor in the vape/e-cig industries.
Handcrafted in Los Angeles, California, One Hit Wonder eLiquid
contains ingredients including TruNic 100% USA grown and extracted
liquid nicotine.

Steam Distribution, LLC, Havz, LLC, d/b/a Steam Wholesale (Bankr.
D. Nev. Case No. 18-11599) and One Hit Wonder, Inc., each filed
voluntary petitions under Chapter 11 of the Bankruptcy Code (Bankr.
D. Nev. Case Nos. 18-11598 to 18-11600), commencing their
bankruptcy cases on March 26, 2018.  The Debtors have filed motions
requesting joint administration of their three cases.  

In the petitions signed by Robert Hackett, managing member, Steam
Distribution and One Hit Wonder estimated assets and liabilities at
$1 million to $10 million each, while Havz estimated $50,000 to
$100,000 in assets and $1 million to $10 million in liabilities.

The Hon. August B. Landis and the Hon. Mike K. Nakagawa are
assigned to these cases.

The Debtors hired Candace C Carlyon, Esq. of Clark Hill PLLC and
John Patrick M. Fritz, Esq. of Levene, Neale, Bender, Yoo & Brill
LLP as counsel.


TECK RESOURCES: Moody's Hikes CFR to Ba1, Outlook Stable
--------------------------------------------------------
Moody's Investors Service upgraded Teck Resources Limited's
Corporate Family (CFR) rating to Ba1 from Ba2, Probability of
Default Rating to Ba1-PD from Ba2-PD; guaranteed senior unsecured
note rating to Baa3 from Ba1 and senior unsecured notes (not
guaranteed) rating to Ba2 from Ba3. Moody's also upgraded Teck's
Speculative Grade Liquidity Rating to SGL-1 from SGL-2. The rating
outlook is stable.

"Teck's ratings have been upgraded because the company continues to
generate strong free cash flow and its excellent liquidity provides
cushion for commodity price volatility", said Jamie Koutsoukis,
Moody's Vice President, Senior Analyst.

Upgrades:

Issuer: Teck Resources Limited

Probability of Default Rating, Upgraded to Ba1-PD from Ba2-PD

Speculative Grade Liquidity Rating, Upgraded to SGL-1 from SGL-2

Corporate Family Rating, Upgraded to Ba1 from Ba2

Senior Unsecured Regular Bond/Debenture, Upgraded to Ba2(LGD5)
from Ba3(LGD5)

Gtd Senior Unsecured Regular Bond/Debenture, Upgraded to
Baa3(LGD2) from Ba1(LGD2)

Outlook Actions:

Issuer: Teck Resources Limited

Outlook, Remains Stable

RATINGS RATIONALE

Teck's Ba1 corporate family rating is supported by low geopolitical
risk (Canada, Chile, Peru and US), good scale (~$10 billion
revenue) and diversity (met coal, copper, zinc, and energy at 14
operating sites), good average cost positions (CAD$89/mt for met
coal and CAD$1.75/lb for copper without by-products in 2017),
excellent liquidity and adjusted leverage expected to be about 2x.
Teck's rating is constrained by its exposure to volatile commodity
prices (met coal, copper and zinc) which can cause large swings in
leverage and cash flow, as-yet undefined project spending and
execution risk for its Quebrada Blanca 2 (QB2) copper project in
Chile, and some uncertainty around Teck's shareholder return plans.
Met coal, copper and zinc prices are currently strong, however
pricing of met coal, which represents about 65% of profits, remains
volatile, swinging between US$90/t and US$300/t in recent years
(US$190/t currently). Teck is expected to generate about CAD$700
million in adjusted free cash flow in 2018 (includes stripping
costs and excluding Waneta sale proceeds), using Moody's price
sensitivities and the company has reduced adjusted debt to CAD$7
billion at year end 2017 from CAD$8.9 billion at year end 2016.
Free cash flow continues to remain strong in part because Teck's
CAD$3 billion investment in the Fort Hills oil sands project over
the last few years is ramping up production and the capital spend
is nearing completion (CAD$325 million of spending for energy in
2018). Moody's estimates that adjusted debt/EBITDA will be about 2x
in 2018 and 2019 (1.2x at Q4/17), excluding spending on QB2.The
current strength in met coal pricing provides strong cash flow to
Teck, but the volatility in pricing creates difficulty in
estimating future prices and cash flow.

Teck's liquidity is very good (SGL-1). Sources of liquidity over
the next year total about CAD$7 billion, and there are no cash
uses. Sources include 1) cash of CAD$952 million at Dec. 31, 2017,
2) CAD$$4.3 billion (equiv.) of unused availability on its
committed credit facilities, 3) CAD$700 million in expected
adjusted free cash flow over the next 12 months and 4) CAD$1.2
billion by year end from sale of its interest in the Waneta Dam and
related transmission assets in British Columbia. There are no
material debt maturities until 2022. Teck's credit facilities
consist of a $1.2 billion facility, which matures in Oct 2020 ($809
million drawn for letters of credit at Q4/17) as well as a $3
billion facility that matures in Oct 2022 (undrawn). Moody's
expects that Teck will maintain ample cushion to its maximum 50%
Debt/Capitalization debt covenant (25% at Dec 31, 2017).

The stable outlook reflects Moody's expectation that Teck will
remain free-cash-flow-positive under our pricing assumptions and
leverage will remain under 2.5x. In addition, the outlook reflects
our view that the company will manage the level of debt in its
capital structure conservatively and continue to maintain strong
liquidity to mitigate commodity price volatility and project
spending risk.

An upgrade to Baa3 would be considered if Teck is able to provide
clarity (cost, funding, timing) regarding its QB2 project, and the
company demonstrates prudent liquidity and capital structure
planning with regard to its development. Additionally, adjusted
debt/EBITDA would need to be sustained under 2.5x (1.2x at Q4/17),
(CFO-dividends)/debt be sustained above 30% (43% at Q1/17), and the
company maintains good liquidity.

Teck's rating could be downgraded to Ba2 if debt/EBITDA is likely
to be sustained above 3x (1.2x at Q4/17). A downgrade could also
occur if the company were to return to generating material negative
free cash flow and weaken its liquidity profile.

Headquartered in Vancouver, British Columbia, Canada, Teck
Resources is a diversified mining company with assets in Canada,
the U.S., Peru and Chile. The company is a leading producer of
metallurgical coal, operates one of the world's largest zinc mines
(Red Dog in Alaska) and also produces a meaningful amount of
copper. Revenues were CAD$12 billion in 2017.

The principal methodology used in these ratings was Mining Industry
published in April 2018.


TEMPLE SHOLOM: Jivan Buying Brooklyn Property for $835K
-------------------------------------------------------
Judge Carla E. Craig of the U.S. Bankruptcy Court for the Eastern
District of New York will convene a hearing on April 25, 2018 at
3:30 p.m. to consider Temple Sholom's (i) termination or
modification of the orders dated Nov. 27, 2017, authorizing the
sale of real property owned by the Debtor in conjunction with its
Plan of Reorganization; (ii) sale of the real property located at
271-C Cadman Plaza East, Brooklyn, New York to Jivan Jyoti, Inc.
for $835,000.

Objection deadline is April 18, 2018.

The Debtor owns the real property located at 79-15 254th Street,
Floral Park, New York.  The Real Property was originally acquired
by the Debtor for a new synagogue and facility for the
congregation.  The Real Property was acquired without the need for
mortgage financing.  Unfortunately, Temple Sholom was not able to
raise the funds necessary to support operations simultaneously
while building its new Synagogue structure, and thereafter
determined that a sale of the Real Property would be necessary.

The Debtor listed the Real Property with a real estate broker to
it.  Under that pre-bankruptcy listing the Real Property was
marketed in a customary and professional manner.  Prior to Filing
Date, as a result of the efforts of the Broker and the marketing of
the Real Property, the Debtor received an arm's-length offer to
purchase the Real Property from the Buyer).  The Buyer is a
not-for-profit domestic corporation formed under section 402 of the
New York Not-For-Profit Corporation Law on Feb. 14, 2013.  The
purchase price offered by the Buyer is $835,000.

The Debtor accepted the offer, and the Debtor and the Buyer entered
into a Contract of Sale, date Feb. 6, 2017 (the "Contract").
Pursuant to the Broker Agreement, the broker, Katz Realty Group
would only be entitled to a commission of 4% should the parties
close.  With the Purchase Price being $835,000 under the Contract,
the commission would be $33,400.

The sale of the Real Property, and a closing under the Contract, is
subject to the Debtor receiving the approval of the New York State
Attorney General as required under to Section 12 of the Religious
Corporations Law and Sections 510 and 511 of the Not-For-Profit
Corporation Law.  The Debtor's retained real estate attorneys,
Dresner & Dresner, has prepared and submitted a petition to the
Attorney General's office for such approval.  The Debtor's counsel
has also submitted a letter to the Office of the Attorney General,
Charities Bureau in support of the petition and requesting
expedited consideration and approval of the sale of the Real
Property.  The New York State Attorney General approved the sale of
the Property to the Buyer on Jan. 8, 2018.

After the Attorney General's approval, consistent with the term of
the Contract which required closing within 30 days of the Attorney
General's approval, the Buyer set closing dates on Jan. 17, 2018,
which it cancelled without explanation, and closing dates on Jan.
29 and 30, which likewise were cancelled.

The Parties appeared before the Court on Feb. 1, 2018 at which time
the Court suggested the Debtor issue a Time of the Essence Letter.
A Time of the Essence Letter was dated Feb 8, 2018 was served
making March 1, 2018 the Law Date.  The Buyer set Feb. 28, 2018 for
closing and once again, without explanation cancelled the closing.
The Buyer failed to appear at the closing set for March 1,
2018 and the Debtor was ready, willing and able to close.

The Debtor asks that the Order dated Nov. 27, 2017 be terminated or
modified to allow the Debtor to solicit offers from other
interested parties and seek court approval under Section 363 of the
Bankruptcy Code.  Additionally, it asks either the termination or
modification of the order dated Nov. 27, 2017 which authorized the
retention of the Real Estate Broker, Katz Realty Group, so that the
Debtor may seek retention of other brokers or professions to assist
in the marketing and sale of the Property.

The termination or modification of these orders are necessary as
real estate brokers and parties who have shown an interest in
purchasing the Property are not comfortable in engaging in any
meaningful discussions until there is clarity as to the termination
of the Contract with Jivan Jyoti, Inc. and Katz Realty Group.

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

    http://bankrupt.com/misc/Temple_Sholom_82_Sales.pdf

                     About Temple Sholom

Temple Sholom is a religious organization of the Jewish faith
formed and operating under the New York State Religious
Corporations Law.  It was established 70 years ago in the eastern
Queens County section of Floral Park, New York and currently
operates at the St. Paul International Lutheran Church in Floral
Park, New York.

Temple Sholom sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D.N.Y. Case No. 17-41950) on April 21, 2017.  In the
petition signed by Paul Trolio, managing director, the Debtor
estimated assets of less than $50,000 and liabilities of less than
$500,000.

The Debtor hired Gertler Law Group, LLC, as counsel.

On Sept. 21, 2017 the Debtor filed its Amended Chapter 11 Plan of
Reorganization on and the related Disclosure Statement for the
Plan.


THINK FINANCE: Bid to Transfer OAG Suit to Texas Court Nixed
------------------------------------------------------------
District Judge J. Curtis Joyner denied Defendants Think Finance,
LLC (f/k/a Think Finance, Inc.), TC Loan Service LLC, Tailwind
Marketing, LLC, TC Decision Sciences, LLC, and Financial U, LLC's
motion to transfer venue in the case captioned COMMONWEALTH OF
PENNSYLVANIA, by Attorney General JOSH SHAPIRO, Plaintiff, v. THINK
FINANCE, LLC, et al., Defendants, Civil Action. No. 14-cv-7139
(E.D. Pa.).

The Think Finance Defendants and Plaintiff, the Pennsylvania Office
of Attorney General ("OAG"), disagree on what statute governs the
transfer request in this case. The Think Finance Defendants argue
that 28 U.S.C. Section 1412 applies, which provides that "[a]
district court may transfer a case or proceeding under title 11 to
a district court for another district, in the interest of justice
or for the convenience of the parties." While, by its terms, the
statute only applies to cases or proceedings "under title 11,"
courts have applied Section 1412 more broadly to "relating to"
cases--i.e., to cases that have a conceivable effect on the estate
being administered in bankruptcy. In response, the OAG argues for
the application of the general transfer statue, 28 U.S.C. Section
1404, which subsection (a) provides: "[f]or the convenience of
parties and witnesses, in the interest of justice, a district court
may transfer any civil action to any other district or division
where it might have been brought or to any district or division to
which all parties have consented."

The Think Finance Defendants insist that the main distinction
between Sections 1404 and 1412 is that Section 1412 carries with it
a presumption in favor of transferring the case to the district
where bankruptcy proceedings are occurring.

In applying Section 1412, the Courts find that the Think Finance
Defendants have failed to carry their burden of demonstrating that
transfer is proper. The burden is on the party seeking transfer
under Section 1412 to show by a preponderance of evidence that
transfer is in the interest of justice or for the convenience of
the parties. "Absent such a showing, the court will not disturb the
choice of forum made by plaintiff, as it should be accorded great
deference."

Regarding the convenience of the parties, the Court finds that both
parties will be burdened equally whether the Court retains this
case or transfer it to the Northern District of Texas. The OAG is
located in Pennsylvania, and the Think Finance Defendants are
resident in the Northern District of Texas. Either way, one side
will be litigating on the road. Regarding whether transfer is in
the interest of justice, the OAG alleges that the Think Finance
Defendants violated Pennsylvania law--not Texas law--by issuing
usury loans to Pennsylvania consumers--not Texas consumers. The
consumer witnesses are located in Pennsylvania. And given the
volume of lending at issue, Pennsylvania has a significant interest
in this litigation. Finally, the Court finds that the plaintiff's
identity as the OAG, as an agency of the Commonwealth, weighs
heavily in favor of allowing it to litigate within its own state.
Ultimately, the Courts find that these factors outweigh those that
would arguably lean in favor of transferring the case to the
Northern District of Texas.
  
A full-text copy of the Court's Memorandum and Order dated April 4,
2018 is available at https://bit.ly/2Hedxyr from Leagle.com.

COMMONWEALTH OF PENNSYLVANIA, BY ATTORNEY GENERAL JOSH SHAPIRO,
Plaintiff, represented by IRV ACKELSBERG --
iackelsberg@langergrogan.com, -- LANGER GROGAN & DIVER PC, SAVERIO
P. MIRARCHI  -- smirarchi@attorneygeneral.gov. -- PA ATTORNEY
GENERAL, JOHN J. GROGAN -- jgrogan@langergrogan.com -- LANGER
GROGAN & DIVER PC & PETER E. LECKMAN --pleckman@langergrogan.com --
LANGER GROGAN & DIVER.

THINK FINANCE, INC., Defendant, represented by ARLEIGH PRITCHARD
HELFER -- ahelfer@schnader.com -- SCHNADER HARRISON SEGAL & LEWIS
LLP, IRA NEIL RICHARDS -- irichards@schnader.com -- SCHNADER
HARRISON SEGAL & LEWIS LLP, LEWIS S. WIENER --
lewiswiener@eversheds-sutherland.com -- EVERSHEDS SUTHERLAND (US)
LLP, MATTHEW O. GATEWOOD --
matthewgatewood@eversheds-sutherland.com -- EVERSHEDS SUTHERLAND
(US) LLP, STEPHEN ANDREW FOGDALL -- sfogdall@schnader.com --
SCHNADER HARRISON SEGAL & LEWIS LLP, DAVID ROSENBERG --
drosenberg@goodwinlaw.com -- GOODWIN PROCTER LLP, MATTHEW S.
SHELDON -- msheldon@goodwinlaw.com -- GOODWIN PROCTER LLP, THOMAS
M. HEFFERON -- thefferon@goodwinlaw.com -- GOODWIN PROCTER LLP &
THOMAS R. WASKOM -- twaskom@HuntonAK.com -- HUNTON & WILLIAMS,
LLP.

TC LOAN SERVICE, LLC & FINANCIAL U, LLC, Defendants, represented by
ARLEIGH PRITCHARD HELFER , SCHNADER HARRISON SEGAL & LEWIS LLP, IRA
NEIL RICHARDS , SCHNADER HARRISON SEGAL & LEWIS LLP, STEPHEN ANDREW
FOGDALL , SCHNADER HARRISON SEGAL & LEWIS LLP, DAVID ROSENBERG ,
GOODWIN PROCTER LLP, MATTHEW S. SHELDON , GOODWIN PROCTER LLP,
THOMAS M. HEFFERON , GOODWIN PROCTER LLP & THOMAS R. WASKOM ,
HUNTON & WILLIAMS, LLP.

KENNETH E. REES, Defendant, represented by RICHARD L. SCHEFF --
rscheff@mmwr.com -- MONTGOMERY MCCRACKEN WALKER & RHOADS LLP &
JONATHAN P. BOUGHRUM -- jboughrum@mmwr.com -- MONTGOMERY, MC
CRACKEN, WALKER & RHOADS, LLP.

NATIONAL CREDIT ADJUSTERS, LLC, Defendant, represented by PATRICK
DAUGHERTY -- pod@vnf.com -- VAN NESS FELDMAN LLP & EDWARD D.
GEHRES, III -- edg@vnf.com -- VAN NESS FELDMAN LLP.

TAILWIND MARKETING, LLC & TC DECISION SCIENCES, LLC, Defendants,
represented by ARLEIGH PRITCHARD HELFER , SCHNADER HARRISON SEGAL &
LEWIS LLP, DAVID ROSENBERG , GOODWIN PROCTER LLP, IRA NEIL RICHARDS
, SCHNADER HARRISON SEGAL & LEWIS LLP, MATTHEW S. SHELDON , GOODWIN
PROCTER LLP, THOMAS M. HEFFERON , GOODWIN PROCTER LLP & THOMAS R.
WASKOM , HUNTON & WILLIAMS, LLP.

VICTORY PARK CAPITAL ADVISORS, LLC, VICTORY PARK MANAGEMENT, LLC,
GPL SERVICING, LTD., GPL SERVICING AGENT, LLC, GPL SERVICING TRUST,
GPL SERVICING TRUST II & VPC/TF TRUST I, Defendants, represented by
CHRISTOPHER J. WILLIS – WILLIS@CBALLARDSPAHR.COM -- BALLARD SPAHR
LLP, DANIEL L. DELNERO -- DELNEROD@BALLARDSPAHR.COM -- BALLARD
SPAHR LLP, DANIEL SHAPIRO , KATTEN MUCHIN ROSENMAN LLP, DAWN CANTY
, KATTEN MUCHIN ROSENMAN LLP, IRV ACKELSBERG , LANGER GROGAN &
DIVER PC, J. MATTHEW W. HAWS -- matthew.haws@kattenlaw.com --
KATTEN MUCHIN ROSENMAN LLP, PATRICK M. SMITH --
Patrick.smith@kattenlaw.com -- KATTEN MUCHIN ROSENMAN LLP, ELANOR
A. MULHERN  BALLARD SPAHR LLP & MARK J. LEVIN , BALLARD SPAHR
ANDREWS & INGERSOLL.

DEPARTMENT OF BANKING AND SECURITIES, Movant, represented by LINDA
CARROLL, DEPT OF BANKING AND SECURITIES.

                     About Think Finance

Think Finance, Inc. -- https://www.thinkfinance.com/ -- is a
provider of software technology, analytics, and marketing services
to financial clients in the consumer lending industry.  Think
Finance offers an end-to-end, professionally managed online lending
program.  The company's customized services allow clients to
create, develop, launch and manage their loan portfolio while
effectively serving customers.  For over 15 years, the company has
helped its clients originate more than 2 million loans enabling
them to put more than $4 billion in credit on the street.

Think Finance, LLC, along with six affiliates, sought Chapter 11
protection (Bankr. N.D. Tex. Lead Case No. 17-33964) on Oct. 23,
2017.  Think Finance estimated assets of $100 million to $500
million and debt of $10 million to $50 million.

The Hon. Harlin DeWayne Hale is the case judge.

The Debtors tapped Hunton & Williams LLP as counsel; Alvarez &
Marsal North America, LLC as financial advisor; and American Legal
Claims Services, LLC, as claims and noticing agent.

On Nov. 2, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Cole Schotz P.C. is the
Committee's bankruptcy counsel.


TOP TIER SITE: May Continue Using Cash Collateral Until May 2
-------------------------------------------------------------
Judge Joan N. Feeney of the U.S. Bankruptcy Court for the District
of Massachusetts authorized Top Tier Site Development, Corp.,
further interim use of cash collateral through the continued
hearing date of May 2, 2018 at 11:30 a.m.

The Objection of Rockland Trust Company is also continued to the
May 2 hearing date.  Any further objections to the Debtor's use of
cash collateral will be filed by May 1, 2018 at noon.

Judge Feeney directed the Debtor's counsel to provide the Operating
Agreement of the 210 Kenneth Welch Drive LLC which holds title to
the real estate occupied by the Debtor to all interested parties,
and also directed the LLC to take steps to employ a broker prior to
the May 2 hearing date, and take any necessary judicial action to
facilitate a sale of the real estate.

The Debtor is required to provide information and documents
regarding the Shaw's contract to the Creditor's Committee's
counsel.

The Debtor is also required to file a reconciliation of actual
income with itemizations of revenue and expenses to projections by
April 30, 2018 at noon as stated on the record.

A full-text copy of the Order is available at

          http://bankrupt.com/misc/mab17-14107-149.pdf

                 About Top Tier Site Development Corp.

Top Tier Site Development, Corp. -- http://www.tt-sd.com/-- is a
full-service contracting company in Lakeville, Massachusetts, with
a focus on wireless communication, commercial and residential
construction.

Top Tier Site Development sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Mass. Case No. 17-14107) on Nov. 2,
2017.  In the petition signed by Robert Santoro, its president, the
Debtor disclosed $1.96 million in assets and $5.41 million in
liabilities.

Judge Joan N. Feeney presides over the case.

James P. Ehrhard, Esq., of Ehrhard & Associates, P.C., is the
Debtor's legal counsel. The Debtor hired Baker, Braverman &
Barbadoro, P.C., as its special counsel and T.G. Mayer & Co., PC as
its accountant.

On Jan. 12, 2018, the U.S. Trustee for the District of
Massachusetts appointed an official committee of unsecured
creditors.  The committee retained Jeffrey D. Sternklar, LLC, as
its legal counsel.


TOPS HOLDING II: Committee Taps Zolfo Cooper as Financial Advisor
-----------------------------------------------------------------
The official committee of unsecured creditors of Tops Holding II
Corporation seeks approval from the U.S. Bankruptcy Court for the
Southern District of New York to hire Zolfo Cooper, LLC, as its
financial advisor and bankruptcy consultant.

The firm will monitor the cash flow and operating performance of
the company and its affiliates; advise the committee regarding any
proposed plan of reorganization; assist the committee in any
potential sale of the Debtors' assets; provide litigation
consulting services to its legal counsel Morrison & Foerster LLP;
and provide other services.

The firm will charge these hourly rates:

     Managing Directors       $850 to $1,035
     Professional Staff       $320 to $850              
     Support Personnel         $70 to $300

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

The firm can be reached through:

     David MacGreevey
     Zolfo Cooper, LLC
     Grace Building
     1114 Avenue of the Americas, 41st Floor
     New York, 10036 US
     Phone: +1 212-561-4187 / +1 212-561-4000
     Fax: +1 212-213-1749
     Email: dmacgreevey@zolfocooper.com

              About Tops Holding II Corporation

Tops Markets, LLC -- http://www.topsmarkets.com/-- is
headquartered in Williamsville, NY and operates 169 full-service
supermarkets with five additional by franchisees under the Tops
Markets banner.  Tops employs over 14,000 associates and is a
full-service grocery retailer in Upstate New York, Northern
Pennsylvania, and Vermont.

Tops Management, led by Frank Curci, its chairman and chief
executive officer, acquired Tops in December 2013 through a
leveraged buyout from Morgan Stanley's private equity arm.  Morgan
Stanley bought the company in 2007 from the Dutch retailer now
known as Koninklijke Ahold Delhaize NV.  In 2010, Tops acquired The
Penn Traffic Company, a local chain with 64 stores.  In 2012, it
purchased 21 Grand Union Family Markets stores.

Tops Holding II Corporation, and its subsidiaries, including Tops
Markets, LLC, sought Chapter 11 protection (Bankr. S.D.N.Y. Lead
Case No. 18-22279) on Feb. 21, 2018, to pursue a financial
restructuring that would eliminate a substantial portion of debt
from the Company's balance sheet and position Tops for long-term
success.

The Company listed total assets of $977 million and total
liabilities at $1.17 billion as of Dec. 30, 2017.

The Debtors hired Weil, Gotshal & Manges LLP as their legal
counsel; Hilco Real Estate, LLC as real estate advisor; Evercore
Group L.L.C. as investment banker; FTI Consulting, Inc. and Michael
Buenzow as chief restructuring officer; and Epiq Bankruptcy
Solutions, LLC, as their claims and noticing agent.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors on March 6, 2018.


TOYS R US: Agrees to $156M Carve-Out, Fee Examiner Appointment
--------------------------------------------------------------
Following a hearing on April 24, 2018, U.S. Bankruptcy Judge Keith
Phillips ruled from the bench approving the company's wind-down
budget, according to a Reuters report.  Toys R Us lawyer Joshua
Sussberg told the Bankruptcy Court at the hearing the company will
carve out roughly $156 million to pay vendors for toys and
merchandise shipped after the bankruptcy filing.

On Monday, Toys R Us, a so-called postpetition trade vendors group
and the official committee of unsecured creditors made a flurry of
filings ahead of Tuesday's hearing.

First, Toys R Us filed a statement in support of a proposed final
DIP financing order that reflects a number of changes from the
interim DIP financing order.  The changes include, but are not
limited to:

     * the reservation of all parties' rights and claims regarding
the allocation of the "Merchandise Reserve," which is equal to the
unpaid costs of merchandise received by the DIP Loan Parties (other
than the Canadian ABL/FILO Borrower) for the period on and after
March 5, 2018, currently estimated at approximately $156 million;

     * the removal of caps on the carve outs for goods (other than
merchandise) and services under the Wind-Down Budget.  Vendor
obligations incurred by the Company between March 5 and March 15,
2018 will be paid from the collateral securing the DIP Term Loan
Lenders only, while vendor obligations incurred after March 15,
2018 shall be reserved for from the collateral of both the ABL/FILO
DIP Lenders and DIP Term Loan Lenders.

     * the addition of a five-business day notice period for
termination of payment for goods and services received by the
Company after March 15, 2018 to ensure that vendors have sufficient
notice and are able to stop providing goods or services;

     * the removal of releases for the Debtors' secured lenders
from the original proposed final order;

     * appointment of FTI Consulting, Inc., financial advisor to
the Committee, as Claims Oversight Representative to assist the
Debtors in overseeing the reconciliation of unpaid administrative
expense claims and interfacing with creditors and vendors on the
status of such reconciliation; and

     * the appointment of a fee examiner.

The postpetition vendor group filed their own statement in court,
lamenting that their situation remains dire.  "By the Debtors'
recent admission, there exist approximately $800 million in
unfunded chapter 11 administrative expenses in these cases, the
vast majority of which are on account of goods and services that
trade vendors have provided to the Debtors on a post-petition basis
at the Debtors' request. The Post-Petition Trade Vendors were
generally designated critical trade vendors by the Debtor, and the
Debtors considered them as 'irreplaceable,'" the group said.

The vendor group warned that if circumstances warrant and a more
comprehensive settlement of issues of importance to the members of
each of the post-petition trade vendor group and the Creditors'
Committee cannot be reached in the near future, litigation against
the persons or entities responsible for the severe losses suffered
by the group's members and other vendors will likely follow.

Both the post-petition vendor group and the Creditors' Committee
informed the Court indicated they have determined that the holders
of unfunded chapter 11 administrative expense claims should share
ratably in the merchandise reserve.   "While the Committee
understands that the Debtors will likely continue to take the
position that such funds should be allocated solely to pay
merchandise vendors whose goods were received on or after March
5th, the Committee and its members believe that a pro rata
allocation of the funds available in the Reserve is more
appropriate," it said.  "Such a distribution is not only consistent
with the statements made by the Court on the record at the March
20th hearing, but adheres to the principles articulated by the
Supreme Court in Czyzewski v. Jevic Holding Corp., 137 S. Ct. 973
(2017). The Committee understands that the Vendor Group likewise
believes a pro rata allocation of the Reserve funds is appropriate,
and the rights of the Committee and the Vendor Group to advocate
for such an allocation are expressly preserved by the revised
proposed order."

The vendor group also wanted a fee examiner be appointed, and the
Committee supported this request.

According to a docket entry, certain objections to the Debtors'
Motion for Entry of an Order (A) Authorizing the North American
Debtors' Entry Into Waivers With Respect to ABL/FILO DIP Documents
and the Term DIP Documents and (B) Amending Final Order (I)
Authorizing the North American Debtors to Obtain Postpetition
Financing, (II) Authorizing the North American Debtors to Use Cash
Collateral, (III) Granting Liens and Providing Superpriority
Administrative Expense Status, (IV) Granting Adequate Protection to
the Prepetition Lenders, (V) Modifying the Automatic Stay, and (VI)
Granting Related Relief, have been resolved.  The Court said the
remaining objections are overruled, and the Court will enter a
revised proposed Final Order.

The Bankruptcy Court set another hearing in the case for May 10,
2018, at 2:00 p.m. on the Debtors' Emergency Motion for Entry of an
Order Deeming Information Shared with Vendor Objectors as Governed
by the Protective Order.

Counsel for Kids II Far East Limited, Kids II, Inc., The Step2
Holding Company, LLC, The Step2 Company, LLC, Step2 Direct, Step2
Discovery and Backyard Discovery:

     Erika L. Morabito, Esq.
     Brittany J. Nelson, Esq.
     FOLEY & LARDNER LLP
     3000 K Street, N.W., Suite 600
     Washington, DC 20007-5109
     Telephone: (202) 672-5300
     Facsimile: (202) 672-5399
     E-mail: emorabito@foley.com
             bnelson@foley.com

Counsel for Dorel Industries Inc. (d/b/a Dorel Home Products),
Dorel Juvenile Group, Inc., Dorel Asia, Inc., Pacific Cycle Inc.
(f/k/a/ Pacific Cycle C), and Dorel Home Furnishings Inc. (f/k/a
Ameriwood Industries, Inc.):

     Louis T. DeLucia, Esq.
     SCHIFF HARDIN, LLP
     666 Fifth Avenue, Suite 1700
     New York, New York 10103
     Telephone: (212) 745-0853
     Facsimile: (212) 753-5044
     E-mail: ldelucia@schiffhardin.com

Counsel for Just Play, LLC and Certain of its Subsidiaries:

     Paul J. Labov, Esq.
     FOX ROTHCHILD, LLP
     101 Park Avenue, 17th Floor
     New York, NY 10178
     Telephone: (212) 878-7980
     Facsimile: (212) 692-0940
     E-mail: plabov@foxrothschild.com

Counsel for Kent International, Inc., USA Helmet Sub Kent Int'l.,
Inc. and Kazam, LLC:

     Donald W. Clarke, Esq.
     WASSERMAN, JURISTA & STOLZ, P.C.
     110 Allen Road, Suite 304
     Basking Ridge, NJ 07920
     Telephone: (973) 467-2700
     Facsimile: (973) 467-8126
     E-mail: dclarke@wjslaw.com

Counsel for Crayola LLC:

     Gregory W. Werkheiser, Esq.
     MORRIS, NICHOLS, ARSHT & TUNNEL LLP
     1201 N. Market St., 16th Floor
     Wilmington, DE 19801
     Telephone: (302) 351-9229
     Facsimile: (302) 425-4663
     E-mail: gwerkeiser@mnat.com

Counsel to Artsana (USA) Inc., The Boppy Company LLC, and Caben
Asia Pacific Ltd.:

     John D. Demmy, Esq.
     SAUL EWING ARNSTEIN & LEHR LLP
     1201 North Market Street, Suite 2300
     Wilmington, DE 19801
     Telephone: (302) 421-6848
     Facsimile: (302) 421-5881
     E-mail: john.demmy@saul.com

Counsel for Just Play and Certain Subsidiaries, Placo Corporation
Limited, and Etna Products Co., Inc.:

     Jeffrey T. Martin, Jr., Esq.
     HENRY & O'DONNELL, P.C.
     300 N. Washington Street, Suite 204
     Alexandria, VA 22314
     Telephone: 703-548-2100
     Facsimile: 703-548-2105
     E-mail: jtm@henrylaw.com

Counsel to the DIP ABL Agent:

     Marshall Huebner, Esq.
     Kenneth Steinberg, Esq.
     DAVIS, POLK & WARDWELL LLP
     450 Lexington Avenue
     New York, New York 11017

Counsel to the DIP Delaware Term Loan Agent:

     Joshua A. Feltman, Esq.
     WACHTELL, LIPTON, ROSEN, AND KATZ
     51 West 52nd Street
     New York, New York 10019

Counsel to the group of DIP FILO Lenders:

     Kristopher Hansen, Esq.
     Jonathan Canfield, Esq.
     STROOCK & STROOCK & LAVAN LLP
     180 Maiden Lane
     New York, New York 10038

                        About Toys "R" Us

Toys "R" Us, Inc., is an American toy and juvenile-products
retailer founded in 1948 and headquartered in Wayne, New Jersey, in
the New York City metropolitan area.  Merchandise is sold in 880
Toys "R" Us and Babies "R" Us stores in the United States, Puerto
Rico and Guam, and in more than 780 international stores and more
than 245 licensed stores in 37 countries and jurisdictions.
Merchandise is also sold at e-commerce sites including Toysrus.com
and Babiesrus.com.

On July 21, 2005, a consortium of Bain Capital Partners LLC,
Kohlberg Kravis Roberts and Vornado Realty Trust invested $1.3
billion to complete a $6.6 billion leveraged buyout of the
company.

Toys "R" Us is a privately owned entity but still files with the
Securities and Exchange Commission as required by its debt
agreements.

The Company's consolidated balance sheet showed $6.572 billion in
assets, $7.891 billion in liabilities, and a stockholders' deficit
of $1.319 billion as of April 29, 2017.

Toys "R" Us, Inc., and certain of its U.S. subsidiaries and its
Canadian subsidiary voluntarily filed for relief under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Va. Lead Case No. Case No.
17-34665) on Sept. 19, 2017.  In addition, the Company's Canadian
subsidiary voluntarily commenced parallel proceedings under the
Companies' Creditors Arrangement Act ("CCAA") in Canada in the
Ontario Superior Court of Justice.  The Company's operations
outside of the U.S. and Canada, including its 255 licensed stores
and joint venture partnership in Asia, which are separate entities,
are not part of the Chapter 11 filing and CCAA proceedings.

Grant Thornton is the monitor appointed in the CCAA case.

Judge Keith L. Phillips presides over the Chapter 11 cases.

In the Chapter 11 cases, Kirkland & Ellis LLP and Kirkland & Ellis
International LLP serve as the Debtors' legal counsel.  Kutak Rock
LLP serves as co-counsel.  Toys "R" Us employed Alvarez & Marsal
North America, LLC as its restructuring advisor; and Lazard Freres
& Co. LLC as its investment banker.  It hired Prime Clerk LLC as
claims and noticing agent.  A&G Realty Partners, LLC, serves as its
real estate advisor.

On Sept. 26, 2017, the U.S. Trustee for Region 4 appointed an
official committee of unsecured creditors.  The Committee retained
Kramer Levin Naftalis & Frankel LLP as its legal counsel; Wolcott
Rivers, P.C. as local counsel; FTI Consulting, Inc. as financial
advisor; and Moelis & Company LLC as investment banker.

                        Toys "R" Us UK

Toys "R" Us Limited, Toys "R" Us, Inc.'s UK arm with 105 stores and
3,000 employees, was sent into administration in the United Kingdom
in February 2018.

Arron Kendall and Simon Thomas of Moorfields Advisory Limited, 88
Wood Street, London, EC2V 7QF were appointed Joint Administrators
on Feb. 28, 2018.  The Administrators now manage the affairs,
business and property of the Company.  The Administrators act as
agents only and without personal liability.

The Administrators said they will make every effort to secure a
buyer for all or part of the business.

                    Liquidation of U.S. Stores

Toys "R" Us, Inc., on March 15, 2018, filed with the U.S.
Bankruptcy Court a motion seeking Bankruptcy Court approval to
start the process of conducting an orderly wind-down of its U.S.
business and liquidation of inventory in all 735 of the Company's
U.S. stores, including stores in Puerto Rico.


TRIZ VENTURES: Case Summary & 16 Unsecured Creditors
----------------------------------------------------
Debtor: TRIZ Ventures, LLC
        PO Box 70519
        Albany, GA 31708

Business Description: TRIZ Ventures, LLC is a multinational
                      company engaged in producing, procuring,
                      processing and international trading of
                      peanuts, tree nuts, edible oils and other
                      foodstuffs, satisfying the most demanding
                      global markets.  Triz Ventures has
                      diversified its business to major countries
                      like USA, Brazil, Mexico, The Netherlands,
                      India, Singapore, South Africa, Benin,
                      Vietnam and China.  Visit
                      https://trizventures.com for more
                      information.

Case No.: 18-10489

Chapter 11 Petition Date: April 24, 2018

Court: United States Bankruptcy Court
       Middle District of Georgia (Albany)

Judge: Hon. Austin E. Carter

Debtor's Counsel: Kenneth W. Revell, Esq.
                  ZALKIN REVELL, PLLC
                  2410 Westgate Dr., Suite 100
                  Albany, GA 31707
                  Tel: 2294351611
                  Fax: 866-560-7111
                  E-mail: krevell@zalkinrevell.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Dhawal Raste, manager.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 16 unsecured creditors is available for free
at:

                   http://bankrupt.com/misc/gamb18-10489.pdf


TUSK ENERGY: Trustee Hires Rozier Harrington & McKay as Accountant
------------------------------------------------------------------
Lucy G. Sikes, Chapter 11 Trustee of Tusk Energy Services, LLC,
seeks authority from the U.S. Bankruptcy Court for the Western
District of Louisiana to hire John S. Rozier, IV, and the firm of
Rozier, Harrington and McKay as her accountant for the purpose of
filing tax returns on behalf of the estate and any related all
matters relating thereto in which the trustee has an interest.

John S. Rozier, IV, CPA, attests that his firm is a disinterested
party that does not hold or represent an interest adverse to the
estate and that has not served as an examiner in the case.

The firm can be reahced through:
  
     John S. Rozier, IV, CPA
     Rozier, Harrington and McKay
     1407 Peterman Drive
     Alexandria, LA 71301
     Phone: (318) 442-1608
     Fax: (318) 487-2027

                        About Tusk Energy

Tusk Energy Services, LLC, Tusk Subsea Services, LLC, Tusk
Construction, LLC, and Rene Cross Construction, Inc., commenced
cases under Chapter 11 of the Bankruptcy Code (Bankr. W.D. La. Case
Nos. 16-51082 to 16-51085) on Aug. 8, 2016, with the goal of
marketing their businesses and assets for sale.

The Debtors have essentially two operating businesses: (i) a
dredging and jetting services company, operating under the name of
Tusk Subsea and operating through assets of Debtor Tusk Subsea
Services, LLC; and (ii) an inland marine construction business,
operating under the name of Rene Cross Construction and operating
through assets of Debtor Rene Cross Construction, Inc.  Tusk Energy
estimated assets in the range of $1 million to $10 million and
debts of up to $10 million.

The cases are assigned to Judge Robert Summerhays.

Locke Lord LLP serves as the Debtors' counsel.  

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


UNITED CHARTER: Allowed to Use Cash Collateral Through July 31
--------------------------------------------------------------
The Hon. Ronald H. Sargis of the U.S. Bankruptcy Court for the
Eastern District California authorized United Charter, LLC, to use
cash collateral through and including July 31, 2018.

The Debtor is authorized to use cash collateral for lump sum
payment of $53,435 Real Estate Property Taxes and $19,123 Real
Estate Leasing Commission, and the Debtor's Monthly Expenses
subject to a variance of +/- 10% in a given month, so long as the
total expenses for which cash collateral is used does not exceed
$5,008 for that month.

East West Bank is granted a replacement lien for the cash
collateral used by the Debtor in Possession, which lien will be in
the same type of and priority for collateral as the East West
Bank's existing lien, to the extent that the use of cash collateral
causes a decrease in East West Bank's secured claim.

The hearing on the Cash Collateral Motion is continued on July 19,
2018 at 10:30 a.m. Supplemental Pleadings for the further use of
cash collateral sought pursuant to the Cash Collateral Motion will
be filed and served on or before July 5, 2018. Opposition may be
presented orally at the hearing.
A full-text copy of the Order is available at

             http://bankrupt.com/misc/caeb17-22347-225.pdf

                        About United Charter

United Charter LLC, owner of certain properties in Stockton,
California, filed a Chapter 11 petition (Bankr. E.D. Cal. Case No.
17-22347) on April 7, 2017.  In the petition signed by Raymond
Zhang, managing member., the Debtor estimated assets and
liabilities ranging from $1 million to $10 million.  The case is
assigned to Judge Ronald H. Sargis.  The Debtor is represented by
Jeffrey J. Goodrich, Esq., at Goodrich & Associates.  


VASARI LLC: Withdraws Plan Following Objections from American Dairy
-------------------------------------------------------------------
Vasari, LLC, has withdrawn the Chapter 11 plan of reorganization
and accompanying disclosure statement it filed in December last
year and anticipates filing a new plan in due course, according to
a notice filed with the U.S. Bankruptcy Court for the Northern
District of Texas.

Vasari's Plan proposed the following classification and treatment
of claims:

      Description        Estimated Amount    Estimated
                             of Claims        Recovery
   -------------------   ----------------    ---------
   Cadence DIP Claim     $1.0 million         100%
   Administrative        $0                   100%
     Expense Claims
   Fee Claims            $450,000             100%
   U.S. Trustee Fees     $30,000              100%
   Priority Tax Claims                        100%
   Cadence Prepetition   $11,049,810          100%
     Claims
   Priority Non-Tax      $0                   100%
     Claims
   Administrative                             8.75%
     Convenience Claims
   General Unsecured     $4.0 million (est.)  8.75% (w/o interest
     Claims                                   over 5 years
   DQ Claims                                  0%
   Owner Claims          $1,600,000 plus      5% in kind
                           pre-petition
                           interest  
   Interests Holders     Unknown              - 0 -

The plan distributions to be made in cash under the terms of the
plan shall be funded from (a) the Debtors' cash on hand as of the
effective date; (b) the subscription amount and (c) cash generated
from the ongoing operations of the debtor. In addition, Cadence
shall provide to the reorganized debtor a revolving working capital
loan up to $350,000 available between December and May to fund the
seasonality of the reorganized debtor's business.

American Dairy Queen Corporation objected to Disclosure Statement
complaining of inconsistencies between the Plan and the
Restructuring Support Agreement among EMP Vasari Holding LLC,
American Dairy Queen Corporation and Cadence Bank, N.A., which
agreement the Court approved in November.

ADQ pointed out that, among other things, the Proposed Plan
includes the following terms that materially depart from those set
forth in the RSA: "Section 4.5 of the Proposed Plan does not
include the amount of the Allowed DQ Claim, which totals
$609,770.62. Section 4.5 also incorrectly states that ADQ will be
paid $150,000 “within 30 days after the Effective Date.” This
Distribution must be made on the Effective Date, when the DQ Note
is issued. The principal amount of the DQ Note will be
$459,770.62."

ADQ said modification of the Proposed Plan and Disclosure Statement
to follow the terms of the RSA can resolve the issue.  Pending
those revisions, ADQ objects to the Disclosure Statement as
describing a Proposed Plan that is unconfirmable.

ADQ is represented by:

     Thomas A. Connop, Esq.
     Matthew H. Davis, Esq.
     Catherine A. Curtis, Esq.
     LOCKE LORD LLP
     2200 Ross Avenue, Suite 2800
     Dallas, TX 75201
     Tel: (214) 740-8000
     Fax: (214) 740-8800
     Email: tconnop@lockelord.com
            mdavis@lockelord.com
            catherine.curtis@lockelord.com

        -- and --

     Dennis M. Ryan, Esq.
     Christopher J. Harayda, Esq.
     FAEGRE BAKER DANIELS LLP
     2200 Wells Fargo Center
     90 South Seventh Street
     Minneapolis, MN 55402
     Tel: (612) 766-7000
     Fax: (612) 766-1600
     Email: dennis.ryan@faegrebd.com
            cj.harayda@faegrebd.com

                       About Vasari, LLC

Fort Worth, Texas-based Vasari, LLC -- http://www.vasarillc.com/--
is a franchisee of the Dairy Queen restaurant with 70 locations in
Texas, Oklahoma, and New Mexico.  The Dairy Queen restaurants serve
a normal fast-food menu featuring burgers, French fries, salads and
grilled and crispy chicken in addition to frozen treats and hot
dogs.

Roundtable Corporation, Food Service Holdings, Ltd. ("FSH"), and
Concert Management, Ltd., Vasari's predecessors-in-interest to
several of the DQ locations, sought bankruptcy protection (Bankr.
E.D. Tex. Lead Case NO. 12-40510) in March 2012.  On June 28, 2012,
Vasari -- at the time owned by other individuals and entities
unrelated to the current owner -- acquired the assets of
Roundtable, et al., including 71 DQ franchises, in exchange for
$10,500,000.  After operating Vasari for approximately 18 months,
EMP Vasari Holding, LLC entered into a Membership Interests
Purchase Agreement dated December 2015, purchasing 100% of the
equity of Vasari from the prior owners. Since that date, Vasari
sold 4, closed 5, relocated 1, and opened 6 DQ stores.

Vasari, LLC, sought Chapter 11 protection (Bankr. N.D. Tex. Case
No. 17-44346) on Oct. 30, 2017, with plans to close 29 locations.
The Debtor estimated assets and debt of $10 million to $50
million.

The Hon. Mark X. Mullin is the case judge.

Husch Blackwell LLP is the Debtor's counsel.  The Advantage Group
Enterprise, Inc., is the auctioneer.  Donlin, Recano & Company,
Inc., is the claims agent.  Mastodon Ventures, Inc., is the
financial advisor and investment banker.

On Nov. 9, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee tapped
Gray Reed & McGraw LLP as its legal counsel, and Emerald Capital
Advisors Corp. as its financial advisor.


WAGGONER CATTLE: Hires Tarbox Law, PC as Bankruptcy Counsel
-----------------------------------------------------------
Waggoner Cattle, LLC, seeks authority from the U.S. Bankruptcy
Court for the Northern District of Texas, Amarillo Division, to
hire Max R. Tarbox and Tarbox Law, P.C. as bankruptcy counsel.

Services to be rendered bu Tarbox are:

     a. prepare all motions, notices, orders and legal papers
necessary to comply with all the requisites of the United States
Bankruptcy Code and Bankruptcy Rules;

     b. counsel the Debtor regarding preparation of operating
reports, motins for use of collateral, adn development of a Chapter
11 Plan of Reorganization;

     c. advise the Debtor concerning questions arising in the
conduct of the administration of the estate and concerning the
Trustee's rights and remedies with regard to the estate's assets
and the claims secured, preferred and unsecured creditors and other
parties in interest; and

     d. assist the Debtor with any and all sales of assets,
closings of such sales and distributions to creditors.

Max R. Tarbox of Tarbox Law, P.C. attests that he is disinterested
and has no connection with the creditors of the estate or any
parties in interest that have interests adverse to the Debtor.

The Counsel can be reached through:

     Max R. Tarbox, Esq.
     Tarbox Law, P.C.
     2301 Broadway
     Lubbock, TX 79401
     Phone: 806-686-4448
     Fax: 806-368-9785
     Email: max@tarboxlaw.com

                    About Waggoner Cattle

Waggoner Cattle, et al., are privately held companies in Dimmitt,
Texas engaged in the business of cattle ranching and farming.

Waggoner Cattle, Circle W of Dimmitt, Inc., Bugtussle Cattle, LLC
and Cliff Hanger Cattle, LLC (Bankr. N.D. Tex. Case No. 18-20126 to
18-20129) simultaneously filed voluntary petitions for relief under
Chapter 11 of the Bankruptcy Code on April 9, 2018.  In the
petitions signed by Michael Quint Waggoner, managing member, the
Debtors estimated $1 million to $10 million in assets and $10
million to $50 million in liabilities.


WALKING COMPANY: Gets Court's Final OK on Bankr. Financing
----------------------------------------------------------
BankruptcyData.com reported that the U.S. Bankruptcy Court issued a
final order approving Walking Company Holdings' postpetition
financing motion. As previously reported, "By this Motion, the
Debtors seek authority to consummate a new $57.25 million senior,
secured debtor-in-possession financing facility (the 'DIP
Facility') with Wells Fargo Bank, National Association on the terms
set forth in the DIP Agreement, consisting of a revolving facility
in an amount up to $50 million and a term loan facility in an
amount up to $7.25 million. The proceeds of the DIP Facility will
be used to repay the existing Prepetition Revolving Credit
Obligations and Prepetition Term Loan Obligations, and to provide
continued access to financing for the Debtors on a postpetition
basis pending consummation of the Debtors' chapter 11
reorganization plan. Revolver borrowings under the DIP Facility for
purposes of the Interim Order shall not exceed $25 million. The
term loan under the DIP Facility is subject to entry of the Final
Order."

BankruptcyData added that the Court separately approved the
Company's motion to (i) assume the exit facility commitment letter,
(ii) pay and reimburse related fees and expenses, and (iii)
indemnify the parties thereto. As previously reported, "The Debtors
believe that the financing contemplated under the Exit Facility
Commitment Letter is advantageous to the Debtors given the low
interest rate that will be charged and the amount of liquidity (up
to $55 million) that will be made available to the reorganized
Debtors, subject to the borrowing base and other conditions set
forth in the Exit Facility Commitment Letter. Notably, the Exit
Facility Commitment Letter has the support of the Debtors'
principal existing secured lenders."

                  About The Walking Company

The Walking Company is the leading national specialty retailer of
high-quality, technically designed comfort footwear and
accessories, and offers a selection of premium comfort brands
including ABEO, Dansko, ECCO, Taos, and more.  The Walking Company
operates 208 stores in premium malls across the nation and the
company's website http://www.thewalkingcompany.com/

On March 6, 2018, The Walking Company Holdings, Inc., along with
affiliates The Walking Company, Big Dog USA, Inc., and FootStmart,
Inc., filed voluntary petitions for relief under Chapter 11 of the
United States Bankruptcy Code (Bankr. D. Del. Lead Case No.
18-10474).  The cases are pending joint administration before the
Honorable Laurie Selber Silverstein.

Pachulski Stang Ziehl & Jones LLP is the Debtors' counsel.
Consensus Advisory Services LLC is the financial advisor.  Kurtzman
Carson Consultants LLC is the claims and noticing agent and
administrative advisor.

Choate, Hall & Stewart LLP, led by Kevin J. Simard, Esq., and
Womble Bond Dickinson, led by Matthew P. Ward, Esq., serve as
counsel to the DIP Agent, DIP Term Agent, the Prepetition Senior
Agent, and the Prepetition Term Agent.

Irell & Manella LLP, led by Jeffrey M. Reisner, Esq., is counsel to
the Prepetition Subordinated Creditors.


WESTMORELAND COAL: Nasdaq Will Delist Company's Stock
-----------------------------------------------------
The Nasdaq Stock Market will suspend trading of Westmoreland Coal
Company's common stock at the opening of business on April 25,
2018.  Nasdaq is also expected to file a Form 25-NSE with the
Securities and Exchange Commission, which will remove the Company's
common stock from listing and registration on the Nasdaq Exchange.


Westmoreland received on April 16, 2018, a notification of
deficiency from the Listing Qualifications Department of Nasdaq
based on the Company's failure to pay certain fees required by
Listing Rule 5250(f).  Nasdaq has informed the Company that as a
result of this deficiency, the Company will be delisted unless the
Company appeals Nasdaq's decision.  

In light of the prior Nasdaq notices, the Company has determined
not to appeal Nasdaq's decision.  The Company's common stock may be
eligible to be quoted on the OTC Bulletin Board or in the "Pink
Sheets."  OTCBB or Pink Sheets trading may occur only if a market
maker applies to quote the Company's common stock and the Company
is current in its reporting obligations under the Securities
Exchange Act of 1934.  Once the Company's common stock is delisted
from Nasdaq, the Company can provide no assurance that a market
maker will apply to quote the common stock or that the common stock
eligibility for the OTCBB or Pink Sheets will commence or be
maintained.  If the Company's common stock does become eligible to
be quoted on the OTCBB or Pink Sheets, the Company will provide
notice of such eligibility.

As discussed in the Company's Current Report on Form 8-K filed with
the Commission on March 22, 2018, Nasdaq had informed the Company
that it would be subject to delisting upon a failure to regain
compliance with (i) the minimum bid price requirement of $1.00 per
share, as set forth in Nasdaq Listing Rule 5450(a)(1) and (ii) the
minimum market value of publicly held shares of $15 million, as set
forth in Nasdaq Listing Rule 5450(b)(3)(C).

The Company does not believe that it will be able to regain
compliance with the Nasdaq Listing Rules prior to the end of the
applicable grace periods, which were Sept. 18, 2018 for the minimum
bid price and Sept. 19, 2018 for the MVPHS requirement.  As a
result, the Company believes that it would have become subject to
delisting for failure to comply with the Listing Rules above, even
if it had paid the listing fees in compliance with Nasdaq Listing
Rule 5250(f).

                     About Westmoreland Coal

Based in Englewood, Colorado, Westmoreland Coal Company --
http://www.westmoreland.com/-- is an independent coal company
based in the United States.  The Company produces and sells thermal
coal primarily to investment grade utility customers under
long-term, cost-protected contracts.  Its focus is primarily on
mine locations which allow it to employ dragline surface mining
methods and take advantage of close customer proximity through
mine-mouth power plants and strategically located rail
transportation.  At Dec. 31, 2017, the Company's U.S. coal
operations were located in Montana, Wyoming, North Dakota, Texas,
New Mexico and Ohio, and its Canadian coal operations were located
in Alberta and Saskatchewan.  The Company sold 49.7 million tons of
coal in 2017.

Westmoreland Coal reported a net loss applicable to common
shareholders of $71.34 million for the year ended Dec. 31, 2017,
compared to a net loss applicable to common shareholders of $27.10
million for the year ended Dec. 31, 2016, and a net loss applicable
to common stockholders of $213.64 million for the year ended Dec.
31, 2015.  As of Dec. 31, 2017, Westmoreland Coal had $1.38 billion
in total assets, $2.13 billion in total liabilities and a total
deficit of $743.44 million.

The audit opinion included in the company's Annual Report on Form
10-K for the year ended Dec. 31, 2017 contains a going concern
explanatory paragraph.  Ernst & Young LLP stated that the Company
has a substantial amount of long-term debt outstanding, is subject
to declining industry conditions that are negatively impacting the
Company's financial position, results of operations, and cash
flows, and has stated that substantial doubt exists about the
Company's ability to continue as a going concern.

                          *     *     *

As reported by the TCR on April 16, 2018, Moody's Investors Service
downgraded the ratings of Westmoreland Coal Company, including its
corporate family rating (CFR) to Caa3 from Caa1.  According to
Moody's, the downgrade reflects the company's weak liquidity
position, due to the near-term maturity of its term loan.

In March 2018, S&P Global Ratings lowered its issuer credit rating
on Westmoreland Coal Co. to 'CCC-' from 'CCC' and placed all of its
ratings on the company on CreditWatch with negative implications.
"The rating downgrade reflects our view that Westmoreland Coal Co.
(WLB) could breach its fixed charge coverage in the next three to
six months.  This would cause a cross default with its term loan
and senior notes that would become immediately due.  Westmoreland
has a $321 million term loan that matures in December 2020, and
$350 million of senior secured notes that mature in January 2022,"
S&P said, according to a TCR report dated March 13, 2018.


WEWORK COMPANIES: S&P Assigns B Corp. Credit Rating, Outlook Stable
-------------------------------------------------------------------
S&P Global Ratings assigned its 'B' corporate credit rating to New
York-based WeWork Companies Inc. The outlook is stable.

S&P said, "At the same time, we assigned a 'B+' issue-level rating
and '2' recovery rating to the company's proposed senior unsecured
notes. The '2' recovery rating indicates our expectation for
substantial recovery (70%-90%; rounded estimate: 85%) in the event
of payment default."

The rating reflects WeWork's substantial growth investments and
resulting negative cash flow, duration mismatch between its long
term lease obligations and short term member contracts, exposure to
an entrepreneurial workforce vulnerable to economic cycles, and
participation in a relatively early stage, highly competitive, and
low-barrier-to-entry market. Partially offsetting these risks are
the company's large cash position, positive working capital,
technological capabilities, operational and cost efficiencies,
solid position in developed markets, growing scale within the
co-working space and associated network benefits.

S&P said, "The stable outlook reflects our expectation that WeWork
will manage its growth in a strategic and calculated fashion, while
keeping a substantial cash balance. We expect high growth and
improving profitability in its developed markets will allow the
company to mitigate some of the risks in its large investments in
emerging markets.

"We could lower the rating over the next 12 months if unforeseen
events such as heightened competitive pressures, drastic declines
in occupancy rates, or greater-than-expected use of cash results in
cash balances approaching $1 billion, placing pressure on the
company's liquidity position. We could also lower the rating if the
company faces difficulty with the execution of its geographic
expansion plans, specifically with respect to entry into Asia
Pacific, resulting in greater than expected investment spending
combined with lower than anticipated levels of occupancy.

"Although unlikely over the next 12 months, we could raise the
rating if a curtailment in growth investment spending or better
than expected operating momentum results in the achievement of
positive free operating cash flow."




WILDHORSE RESOURCE: New $200MM Notes Won't Impact Moody's Ratings
-----------------------------------------------------------------
Moody's Investors Service said WildHorse Resource Development
Corporation's (WildHorse) proposed $200 million 6.875% senior
unsecured notes due 2025 (the Add-on notes) will not affect the
company's credit ratings or positive outlook. The Add-on notes are
being offered as an addition to WildHorse's existing $500 million
6.875% senior unsecured notes due 2025 that WildHorse initially
issued in February 2017.

The proposed $200 million 2025 Add-on notes and the existing $500
million 2025 Notes are rated Caa1 LGD5, in accordance with Moody's
Loss Given Default (LGD) methodology, two-notches below the B2
Corporate Family Rating (CFR), reflecting their effective
subordination to WildHorse's senior secured borrowing base
revolving credit facility. The facility's 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 divestiture.

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. 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 as a public company, 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. Acquisitions and WildHorse's 2017
drilling program led to fourth quarter production at 2.5x that of
2016's average daily production (pro forma 2016 for CWEI
acquisition), reaching 45,900 barrels of oil equivalent (Boe) per
day. 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. The sale now firmly positions
WildHorse as a pure-play Eagle Ford producer. 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. Natural gas production should drop in half
to about 15% of total production following the sale, with crude oil
expected to increase to about 70% of the company's total production
for the full year. Cash flow and margins should be well-supported
by the company's hedging of commodity price risk.

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
retained cash flow (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.


WILLISTON, ND: Moody's Affirms Ba2 GOULT Debt Rating, Outlook Neg.
------------------------------------------------------------------
Moody's Investors Service affirms the Ba2 rating on the City of
Williston, ND's general obligation unlimited tax (GOULT) debt. The
outlook remains negative.

RATINGS RATIONALE

The Ba2 rating incorporates Williston's heavy reliance on the oil
and gas production industry. Improving oil prices and the 2017
opening of the Dakota Access Pipeline have strengthened the local
economy, driving growth in sales taxes and oil and gas production
taxes, which are the city's primary revenues. However, Williston's
leverage is high, reflecting sizeable capital projects the city has
taken on to accommodate the past decade's oil production-driven
population growth. The city has committed itself to additional
infrastructure projects, including a major airport expansion, the
ultimate scope of which has not yet been determined. These growing
capital needs, as well as narrow sewer enterprise operations, are
key credit pressures that overshadow recent improvements in the
local economy.

RATING OUTLOOK

The negative outlook reflects Moody's expectation that the city's
leverage may continue to increase, which could pressure the rating
absent commensurate revenue growth from regional oil and gas
production. A delay or shortfall in anticipated state and federal
funding for the city's airport expansion project could lead to
downward rating movement. Weakened operations in the sewer
enterprise fund may also pressure the city's credit profile.

FACTORS THAT COULD LEAD TO AN UPGRADE

- Sustained growth in major revenue sources - including property
taxes, sales taxes, and oil and gas production taxes - that
improves the city's liquidity; increased willingness and ability to
raise main revenues

- Implementation of water and sewer rate increases that strengthen
enterprise operations and debt service coverage, thereby moderating
the need to use tax collections to support operations

- Diversification of the regional economy that reduces the city's
reliance on oil and gas production

- Declines in the city's debt burden

FACTORS THAT COULD LEAD TO A DOWNGRADE

- Resumed declines or volatility in the city's revenues from sales
taxes or oil and gas production taxes that are not offset with
increases in property taxes or other revenue sources

- Growth in the city's operating or capital expenditures that
outpaces growth in revenue, leading to draws on the city's
liquidity

- A downturn in the area's oil and gas production activity

- Material increases in the city's debt without commensurate
revenue growth

- A delay or shortfall in anticipated state and federal funding
for the city's airport expansion project

- Further declines in the city's enterprise funds that pressure
the city's general operations

LEGAL SECURITY

Williston's special assessment bonds are secured by the city's
GOULT pledge. The bonds are expected to be repaid with special
assessment revenues from benefiting property owners; however, the
city has pledged to levy a property tax unlimited as to rate or
amount to pay for debt service if special assessments are
insufficient.

PROFILE

Williston is the county seat of Williams County in western North
Dakota (Aa1 negative). The city had an estimated population of
approximately 23,900 as of 2016.


WJDDDS LLC: Seeks Authority to Use Cash Collateral
--------------------------------------------------
WJDDDS, LLC seeks authorization from the U.S. Bankruptcy Court for
the Northern District of Indiana to use cash collateral, for
payment of those expenses identified as necessary to provide for
the uninterrupted operation of the business so as to avoid
immediate and irreparable harm to the estate.

WJDDDS, LLC is indebted to: PNC Bank; Funding Circle; Principis
Capital; High Speed Capital; Quarterspot Funding; Queen Funding,
LLC; YES Funding Services; South East Bank, FC Marketplace, LLC;
and Corporation Service Co., as representative, in the approximate
aggregate amount of approximately $1,075,000. Said creditors assert
a lien on the assets of the Debtor including deposit accounts,
accounts receivable, inventory and proceeds thereof.

The Debtor believes the value of assets subject to the Secured
Creditors' security interests is less than said Creditors'
aggregate approximate claims. The Debtor also believes the value of
the cash collateral as of the petition date is approximately
$500,000. Additionally, the Debtor believes the Secured Creditors
may claim a lien on its assets including certain inventory, the
sale of which produces cash collateral.

As adequate protection for the use of cash collateral, the Debtor
will offer a replacement lien on assets to each secured creditor in
the same priority and to the same extent of the value of each such
creditor's lien at the commencement of the case. Further, Debtor
will provide financial reports upon request of each secured
creditor to provide ongoing information as to the status of
operations, sales and the creation of post-petition accounts
receivable.

Moreover, the Debtor believes that through continuous operation, it
can maintain and increase the value of accounts receivable and cash
collateral assets, preserving and maintaining the value of the
business operation and thereby adequately protecting Debtor's use
of cash collateral herein.

A full-text copy of the Cash Collateral Motion is available at

             http://bankrupt.com/misc/innb18-10557-4.pdf

                          About WJDDDS LLC

WJDDDS, LLC, which conducts business under the name Downie Family
Dentistry, operates a dental clinic in New Haven, Indiana.

WJDDDS sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. N.D. Ind. Case No. 18-10557) on April 5, 2018.  In the
petition signed by William J. Downie, member, the Debtor disclosed
$3.22 million in assets and $1.84 million in liabilities as of
March 29, 2018.  Judge Robert E. Grant presides over the case.


WP CITYMD: S&P Assigns 'B-' Ratings on $120MM First-Lien Term Loan
------------------------------------------------------------------
S&P Global Ratings assigned its 'B-' issue-level ratings and '3'
recovery ratings (50%-70%; rounded estimate: 50%) to New York
City-based urgent care provider WP CityMD Bidco LLC's (which does
business as CityMD) $120 million incremental first-lien term loan
and $40 million upsized revolving credit facility.

The company will use proceeds from the add-on to fund its
acquisition of StatHealth, a leading provider of urgent care
centers operating 12 facilities across Nassau and Suffolk counties
in New York. The transaction slightly improves business risk as it
gives the company more scale and slight geographic diversity out of
New York City, though S&P believes these factors are offset by
slightly higher pro forma leverage.

S&P said, "Our ratings on CityMd reflect the company's limited
scale, geographic concentration, limited market share, and the
fragmented nature of the urgent care services sector. These
characteristics are only partially offset by the company's limited
exposure to government payors (80% of revenues stemming from
commercial payors). CityMD also benefits from its lower cost
compared with hospital emergency rooms and its almost 100%
in-network strategy with all payors. In addition, the company's
efforts to cultivate constructive referral relationships and
partnerships with leading health systems have been productive. The
company balances its convenient service with good operating
efficiency with extended operating hours and the ability to
optimize labor resources across locations. We expect adjusted debt
leverage to generally remain above 5x over the next year."

S&P's corporate credit rating on CityMD remains 'B-' with a stable
outlook.

RATINGS LIST

  WP CityMD Bidco LLC
   Corporate Credit Rating          B-/Stable/--

  New Ratings

  WP CityMD Bidco LLC
   Senior Secured
    $120 Mil. First-Lien Term Loan   B-
     Recovery Rating                 3 (50%)
    $40 Mil. Revolving Credit Fac.   B-
     Recovery Rating                 3 (50%)


XPERTES LLC: Hires Flangas Dalacas Law Group as Special Counsel
---------------------------------------------------------------
Xpertes, LLC, d/b/a Xpert Exposition Services, seeks authority from
the United States Bankruptcy Court for the District of Nevada to
employ Flangas Dalacas Law Group as its special counsel for general
corporate and transactional matters.

Flangas Dalacas will represent the Debtor in general business and
corporate matters, as well as with respect to the drafting of any
purchase and sale agreement for the Debtor's assets.

Flangas Dalacas’ hourly rates are:

     Gus W. Flangas, Esq.       $400.00
     Dimitri P. Dalacas, Esq.   $295.00
     Jessica K. Peterson, Esq.  $275.00

Dimitri P. Dalacas, Esq. attests that Flangas Dalacas and its
attorneys do not hold or represent any interest adverse to the
estate with respect to the specified matters on which it is to be
employed.

The counsel can be reached through:

     Dimitri P. Dalacas, Esq.
     Flangas Dalacas Law Group
     3275 South Jones Blvd., Suite 105
     Las Vegas, NV 89146
     Phone: (702) 307-9500

                     About Xpertes, LLC

Las Vegas-based Xpert Exposition Services --
http://www.xpertexpo.com/-- is a privately owned and operated
exposition company specializing in trade shows, corporate events,
and exhibit installation and dismantling.  The Company was founded
in 2009.

Xpertes, LLC, filed a Chapter petition (Bankr. D. Nev. Case no.
18-11824) on April 2, 2018.  In the petition signed by Ralph T.
Neely, chief operating officer, the Debtor estimated $50,000 to
$100,000 in assets and $1 million to $10 million in liabilities.

The case is assigned to Judge Laurel E. Davis.

Matthew C. Zirzow, Esq. at LARSON ZIRZOW & KAPLAN, LLC, is the
Debtor's counsel.  Dimitri P. Dalacas, Esq., at Flangas Dalacas Law
Group, is the Debtor's special counsel.


XPERTES LLC: Hires Larson Zirzow & Kaplan as Reorganization Counsel
-------------------------------------------------------------------
Xpertes, LLC, d/b/a Xpert Exposition Services, seeks authority from
the United States Bankruptcy Court for the Distirct of Nevada to
employ the law firm of Larson Zirzow & Kaplan, LLC as its general
reorganization counsel.

Services to be rendered by LZK are:

      (a) prepare on behalf of the Debtor, as debtor in possession,
all necessary or appropriate motions, applications, answers,
orders, reports, and other papers in connection with the
administration of the Debtor's bankruptcy estate;

     (b) take all necessary or appropriate actions in connection
with a sale, and/or a plan of reorganization and related disclosure
statement, and all related documents, and such further actions as
may be required in connection with the administration of the
Debtor's estate;

     (c) take all necessary actions to protect and preserve the
estate of the Debtor including the prosecution of actions on the
Debtorhs behalf, the defense of any actions commenced against the
Debtor, the negotiation of disputes in which the Debtor is
involved, and the preparation of objections to claims filed against
the Debtor's estate; and

     (d) perform all other necessary legal services in connection
with the prosecution of
the Chapter 11 Case.

LZK's current customary hourly rates are:

      Paraprofessionals $220.00
      Shareholders      $500.00

Matthew C. Zirzow, Esq., attests that LZK, and its individual
attorneys, are "disinterested persons" pursuant to sections 327(a)
and 101(14) of the Bankruptcy Code.

The counsel can be reached through:

     Zachariah Larson, Esq.
     Matthew C. Zirzow, Esq.
     LARSON ZIRZOW & KAPLAN, LLC
     850 E. Bonneville Ave.
     Las Vegas, NV 89101
     Tel: (702) 382-1170
     Fax: (702) 382-1169
     E-mail: zlarson@lzklegal.com
             mzirzow@lzklegal.com

                     About Xpertes, LLC

Las Vegas-based Xpert Exposition Services --
http://www.xpertexpo.com/-- is a privately owned and operated
exposition company specializing in trade shows, corporate events,
and exhibit installation and dismantling.  The Company was founded
in 2009.

Xpertes, LLC, filed a Chapter petition (Bankr. D. Nev. Case no.
18-11824) on April 2, 2018.  In the petition signed by Ralph T.
Neely, chief operating officer, the Debtor estimated $50,000 to
$100,000 in assets and $1 million to $10 million in liabilities.

The case is assigned to Judge Laurel E. Davis.

Matthew C. Zirzow, Esq. at LARSON ZIRZOW & KAPLAN, LLC, is the
Debtor's counsel.  Dimitri P. Dalacas, Esq., at Flangas Dalacas Law
Group, is the Debtor's special counsel.




XPERTES LLC: Seeks Authorization to Use WAB Cash Collateral
-----------------------------------------------------------
Xpertes, LLC, doing business as Xpert Exposition Services, seeks
authorization and approval from the U.S. Bankruptcy Court for the
District of Nevada to use cash collateral on an emergency and
interim basis pending a final hearing and consistent with the
Budget.

As illustrated by the Budget, the Debtor is only seeking to use
cash collateral to preserve, maintain and operate its operations in
the ordinary course of the business and presently only for the
first 3 weeks of the Chapter 11 Case. As such, the Debtor proposes
that the Emergency Interim Order will terminate on April 23, 2018
to allow the Debtor to continue operating and allow it to conduct a
dialogue with Western Alliance Bank (WAB) regarding a potential
more permanent cash collateral arrangement or adjudication.

The Debtor, as borrower, has four loans outstanding with WAB, as
lender, which loans are secured in all or substantially all of the
Debtor's personal property. Commencing in January 2011, Xpert and
WAB entered into a series of loans consisting of various commercial
loan agreements, promissory notes, and commercial security
agreements.  These various loans have been amended to the current
loans and the total outstanding balance due and owing to WAB on the
Bank Loans as of mid-February 2018 is approximately $1,280,000.

It is undisputed that WAB is the senior secured lender with a first
priority security interest in and to any cash and cash collateral.
As such, the Debtor asserts that it should be granted authority to
use Cash Collateral consistent with the Budget and the other terms
and conditions as set forth in the Emergency Interim Order, because
such use to maintain the Debtor's operations pending a potential
reorganization or more likely a sale, in and of itself, provides
WAB with adequate protection.  Additionally, WAB's interests are
also adequately protected by the additional credit support provided
by the Guaranties for the Bank Loans, which third party credit
support can also serve as a basis for additional protection.

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

          http://bankrupt.com/misc/nvb18-11824-13.pdf

                     About Xpertes, LLC

Las Vegas-based Xpert Exposition Services --
http://www.xpertexpo.com/-- is a privately owned and operated
exposition company specializing in trade shows, corporate events,
and exhibit installation and dismantling.  The Company was founded
in 2009.

Xpertes, LLC, d/b/a Xpert Exposition Services, filed a Chapter 11
petition (Bankr. D. Nev. Case No. 18-11824), on April 2, 2018.  In
the petition signed by Ralph T. Neely, chief operating officer, the
Debtor estimated $50,000 to $100,000 in assets and $1 million to
$10 million in liabilities.  The case is assigned to Judge Laurel
E. Davis.  The Debtor is represented by Matthew C. Zirzow, Esq.. at
Larson Zirzow & Kaplan, LLC.


[*] Beilinson Advisory Group Acquires Omni from Rust Consulting
---------------------------------------------------------------
Omni Management, the originator of corporate restructuring case
management services nearly 50 years ago, on April 19 disclosed that
existing management, Marc Beilinson, and affiliates of the
Beilinson Advisory Group have purchased Omni Management Group from
Rust Consulting.  The new company, to be known as Omni Management
Group, will provide enhanced services to restructuring
professionals with personal and professional consulting services,
new information management tools to ease case administration, and
refined networking and research resources to help uncover new
business opportunities.

Beilinson Advisory Group will provide strategic support and
resources to Omni's existing management.  Marc Beilinson will
remain as chairman of the parent company.  He is known for serving
in high-profile bankruptcy cases as a chief restructuring officer
(CRO), independent director and former partner at Pachulski, Stang,
Ziehl & Jones LLP.  New directors of Omni will be fellow Beilinson
Advisory Group colleagues Mark Murphy, an attorney with
restructuring and public equity experience, and turnaround
professional Rick Kapko, CPA, CFE, CIRA, who brings more than 30
years of financial, operational and restructuring expertise.  

Brian Osborne, a 30-year corporate restructuring veteran who has
worked with the company for nearly 15 years, will serve as CEO.  
Joining Osborne as senior vice president will be Paul H. Deutch, a
former bankruptcy attorney who opened Omni's New York office in
2009.

"Having been involved in all facets of the bankruptcy space for 35
years, I have always wanted to improve the claims and case
management process," Mr. Beilinson stated.  "I've known Brian for
25 years, and this transaction presented the right opportunity to
join forces and make smart investments in systems, people and
processes, and to create a product that is unsurpassed and easily
utilized by bankruptcy professionals." He continued: "We're not a
marketing organization.  Our focus is on reinvesting in the company
and delivering exceptional value with the highest level of
service."

"Over the years, I have witnessed the growth of the claims
management business," Mr. Osborne stated.  "We have always operated
differently than our corporate-style competitors because we focus
on providing the most efficient and cost-effective service
possible.  Joining forces with Beilinson Advisory Group will allow
us to fully realize our vision and exceed our clients'
expectations, delivering exceptional service, new intuitive
technologies and proactive, cost-effective results. "  

Mr. Osborne went on to note that Omni has been involved in more
than 2,500 projects during its 50 years in business, including some
of the country's largest chapter 11 matters.  Several recent major
chapter 11 restructuring cases include Charming Charlie,
Philadelphia Energy Solutions, Memorial Production Partners, ITT
Educational Services, and 4 West Holdings dba Oriana Health
Systems, which included more than 130 debtors.  In addition, Omni
has successfully provided bankruptcy administration services for
such bankruptcy cases as Owens Corning, Pacific Gas & Electric,
Refco, Mervyns, as well as the cities of Stockton and San
Bernardino, Calif.

Mr. Osborne summarized, "We are very excited about our new
partnership.  We intend to help our clients to perform their
business more intelligently.  It's not enough to carry out the
duties of the claims and noticing agent for our clients.  We have
to be a total information management solution.  That's our focus,
and that's how we can become our clients' best friends in
business."  

                    About Omni Management

Omni Management -- http://www.omnimgt.com/-- is the originator of
the claims management and plan administration services in corporate
bankruptcy cases.  Founded in 1970, Omni has served the entire
breadth of bankruptcy and restructuring cases, from small and
mid-sized to the largest cases in the bankruptcy sector.  The firm
is known for exceptional case administration services that are
personal, professional, efficient and successful.  The company
maintains offices in Los Angeles and New York.  

                  About Beilinson Advisory Group

Beilinson Advisory Group -- http://www.beilinsonadvisorygroup.com/
-- was founded by Marc Beilinson in 2007 to provide innovative
consulting, interim management, and independent director services
to companies and their stakeholders (including hedge funds, private
equity firms, financial institutions, creditors, and shareholders).



[*] Buchanan Obtains AIRA's CIRA Certification, Gold Medal Award
----------------------------------------------------------------
The Association of Insolvency and Restructuring Advisors announced
the certification of Bruce Buchanan as a Certified Insolvency and
Restructuring Advisor (CIRA) and Zolfo Cooper CIRA Gold medal award
recipient for 2017.  The criteria for this prestigious peer group
award includes a review and evaluation of the last 4,000 hours of
specialized insolvency and reorganization experience, along with
top scores on a comprehensive three-part examination covering all
aspects of bankruptcy and reorganization, including managing
financial turnaround and bankruptcy cases, reorganization plan
development, insolvency accounting, financial reporting and related
tax issues.

The CIRA program recognizes by public awareness and by
certification, those individuals who possess a high degree of
specialized, professional, financial and operational expertise in
the area of business bankruptcy and insolvency.  Such experience
includes accounting, operation, taxation, law, finance, and
management strategies related to business bankruptcy and
insolvency.

The Association of Insolvency and Restructuring Advisors is a
nationwide not-for-profit organization serving the needs of
accounting and financial practitioners in the business turnaround,
bankruptcy, insolvency, and restructuring areas, and is the
recognized leading organization in this field.  Membership consists
of accountants, financial advisors, attorneys, workout consultants,
trustees, and others involved in underperforming businesses,
insolvency, and bankruptcy matters.

Bruce Buchanan CIRA, and Head of Debt Capital Advisory for PwC
Corporate Finance, can be reached at 646-818-7172 or PwC Corporate
Headquarters at 90 Park Avenue, New York, NY 10016.


[*] Chris Carey Advisors Get Turnaround Consultant of Year Award
----------------------------------------------------------------
BankruptcyData.com reported that Chris Carey Advisors has been
named "Turnaround Consultant of the Year" by M&A Advisor. The
Brooklyn, NY-based financial and business advisory firm earned the
"Turnaround Consultant of the Year" award specifically for its
recent turnarounds of Benco, Inc. (Fairfield, NJ), EZ Mailing
Services, Inc. (Elizabeth, NJ) and a major real estate developer in
Brooklyn, NY. Chris Carey, founder and C.E.O. of the firm, also has
been named "Chapter 11 Reorganization of the Year" by M&A Advisor
in 2017 and "Turnaround of the Year" by the Global M&A Network as
the best value-creating restructuring transaction for 2016;
"Entrepreneur of the Year" by New Jersey magazine and "Small
Business Philanthropist of the Year" by the Community Foundation of
New Jersey. He has been featured in numerous business periodicals,
including Business Week, Forbes, Inc., The New York Times and The
Wall Street Journal and is a frequent speaker at high-profile
industry and business conferences.


[*] Greenberg Traurig Adds G. Milmoe to Bankruptcy Practice
-----------------------------------------------------------
BankruptcyData.com reported that Greenberg Traurig LLP added J.
Gregory Milmoe to its Boston and New York offices as a Shareholder
in the firm's Restructuring and Bankruptcy practice. Mr. Milmoe has
long been recognized as a senior statesman within the restructuring
community and has helped devise and refine many innovative
restructuring techniques, which have become standard operating
procedure. He brings to Greenberg Traurig wide-ranging corporate
experience, including in-court and out-of-court restructurings,
hostile and negotiated mergers and acquisitions, leveraged buyouts
and corporate financings. Mr. Milmoe draws on this experience to
help clients fashion pragmatic, sometimes novel, approaches to
complex problems that frequently blend and adapt techniques from
various legal disciplines. He is a Fellow of the American College
of Bankruptcy and has been named a "Dealmaker of the Year" by The
American Lawyer, among other honors. Mr. Milmoe retired from
Skadden Arps Slate Meagher& Flom, LLP on December 31, 2017 after a
47-year career during which he served, among other things, as
Co-Chair of that firm's Corporate Restructuring Group.


[*] Number of Companies with Moody's B3- or Lower Rating Down
-------------------------------------------------------------
The number of companies on its B3 Negative and Lower Corporate
Ratings List fell to its lowest level in three years at the end of
March, Moody's Investors Service says in a new report.

The list now numbers 190 companies, down 10% from its year-end 2017
tally and 35% from its peak of 291 firms. The companies on Moody's
list account for just over 12% of the total US speculative-grade
population.

"Rating upgrades were the main reason why our list of lower-rated
companies shrank to its lowest level in three years at the end of
the first quarter, despite defaults picking up slightly in February
and March," said Moody's Associate Analyst Julia Chursin. "The
latest decline supports our forecast of low default risk among
low-rated companies over the next 12 months, as long as markets
remain accommodating and investors are willing to take on risk in
their search for yield."

Companies continue to issue debt at attractive prices, though
recent volatility in the equity markets has weighed somewhat on
bond and new loan issuance this year. And if market gyrations begin
to impinge on systemic liquidity or companies' sales and
profitability, investors could demand greater compensation for
taking on risk, Chursin says.

Meanwhile, although the Oil and Gas sector still accounts for the
biggest share of the B3 Negative and Lower Corporate Ratings List,
at 19%, that sector is now largely free of the challenges created
by the oil price slump, Moody's says. Consumer/Business Services
comes in a close second, accounting for 18% of the current list,
while Retail, combined with Apparel/Shoes, makes up 10% of the
list.

Moody's proprietary indicators for the most part continue to flash
green, pointing to supportive liquidity fundamentals, a favorable
debt-refinancing environment and moderating default risk over the
next 12 months. Nevertheless, companies with deep speculative-grade
ratings are increasingly vulnerable to diminished credit market
access and economic downturns, Moody's says, with the sizable
portion of low-rated issuers with aggressive capital structures and
weak covenant protections setting the stage for a turbulent, if not
imminent, default cycle.

The report is "Moody's B3 Negative and Lower Corporate Ratings
List: List ends first quarter at three-year low, supports low
near-term default rate".


[^] Recent Small-Dollar & Individual Chapter 11 Filings
-------------------------------------------------------
In re Alvin Lo Optometry Inc.
   Bankr. C.D. Cal. Case No. 18-14203
      Chapter 11 Petition filed April 13, 2018
         See http://bankrupt.com/misc/cacb18-14203.pdf
         represented by: Robert M Yaspan, Esq.
                         LAW OFFICES OF ROBERT M YASPAN
                         E-mail: court@yaspanlaw.com

In re OptometRx Optometry, Inc.
   Bankr. C.D. Cal. Case No. 18-14208
      Chapter 11 Petition filed April 13, 2018
         See http://bankrupt.com/misc/cacb18-14208.pdf
         represented by: Robert M Yaspan, Esq.
                         LAW OFFICES OF ROBERT M YASPAN
                         E-mail: court@yaspanlaw.com

In re D & D Site Construction Inc.
   Bankr. M.D. Fla. Case No. 18-02124
      Chapter 11 Petition filed April 13, 2018
         See http://bankrupt.com/misc/flmb18-02124.pdf
         represented by: Jeffrey Ainsworth, Esq.
                         BRANSONLAW PLLC
                         E-mail: jeff@bransonlaw.com

In re PMG III, LLC dba Carpet One Floor And Home
   Bankr. N.D. Ill. Case No. 18-80823
      Chapter 11 Petition filed April 13, 2018
         See http://bankrupt.com/misc/ilnb18-80823.pdf
         represented by: James E Stevens, Esq.
                         BARRICK, SWITZER, LONG, BALSLEY & VAN EV
                         E-mail: jimstevens@bslbv.com

In re Red Rose Trans, Inc.
   Bankr. S.D. Ind. Case No. 18-02739
      Chapter 11 Petition filed April 13, 2018
         See http://bankrupt.com/misc/insb18-02739.pdf
         represented by: John Joseph Allman, Esq.
                         HESTER BAKER KREBS, LLC
                         E-mail: jallman@hbkfirm.com

In re Warm Heart Family Assistance Living, Inc.
   Bankr. D. Md. Case No. 18-14990
      Chapter 11 Petition filed April 13, 2018
         See http://bankrupt.com/misc/mdb18-14990.pdf
         represented by: David J. Kaminow, Esq.
                         MEISELMAN, SALZER, INMAN & KAMINOW, P.C.
                         E-mail: dkaminow@kamlaw.net

In re Evan Prochniak and Jaime Prochniak
   Bankr. E.D. Pa. Case No. 18-12486
      Chapter 11 Petition filed April 13, 2018
         represented by: Thomas Daniel Bielli, Esq.
                         BIELLI & KLAUDER, LLC
                         E-mail: tbielli@bk-legal.com

In re George Likakis
   Bankr. D.N.J. Case No. 18-17378
      Chapter 11 Petition filed April 13, 2018
         represented by: Joseph Casello, Esq.
                         COLLINS, VELLA & CASELLO
                         E-mail: jcasello@cvclaw.net

In re Roberto Aguilar
   Bankr. S.D.N.Y. Case No. 18-22533
      Chapter 11 Petition filed April 13, 2018
         Filed Pro Se

In re Stewart W Dauman
   Bankr. S.D.N.Y. Case No. 18-22539
      Chapter 11 Petition filed April 13, 2018
         represented by: Michael G. McAuliffe, Esq.
                         E-mail: mgmlaw@optonline.net

In re Dave's Diversified Services, Inc.
   Bankr. W.D. Va. Case No. 18-50335
      Chapter 11 Petition filed April 13, 2018
         See http://bankrupt.com/misc/vawb18-50335.pdf
         represented by: Beth C Driver, Esq.
                         HOOVER PENROD PLC
                         E-mail: bdriver@hooverpenrod.com

In re Richard Patton Deeds, Jr.
   Bankr. E.D. Va. Case No. 18-11308
      Chapter 11 Petition filed April 15, 2018
         represented by: Daniel M. Press, Esq.
                         CHUNG & PRESS, P.C.
                         E-mail: dpress@chung-press.com

In re Plush Group Corporation
   Bankr. E.D. Cal. Case No. 18-22245
      Chapter 11 Petition filed April 15, 2018
         See http://bankrupt.com/misc/caeb18-22245.pdf
         represented by: Noel Knight, Esq.
                         THE KNIGHT LAW GROUP
                         E-mail: lawknight@theknightlawgroup.com

In re Rothrock Family LLC
   Bankr. D. Ariz. Case No. 18-03956
      Chapter 11 Petition filed April 16, 2018
         See http://bankrupt.com/misc/azb18-03956.pdf
         represented by: John C. Smith, Esq.
                         FARHANG & MEDCOFF
                         E-mail: jsmith@fmlaw.law

In re Lou Easter Ross Trust DOT 05/14/1986
   Bankr. C.D. Cal. Case No. 18-13144
      Chapter 11 Petition filed April 16, 2018
         See http://bankrupt.com/misc/cacb18-13144.pdf
         represented by: Todd L. Turoci, Esq.
                         THE TUROCI FIRM
                         E-mail: mail@theturocifirm.com

In re Michael Holleran
   Bankr. S.D. Cal. Case No. 18-02251
      Chapter 11 Petition filed April 16, 2018
         represented by: Andrew Moher, Esq.
                         MOHER LAW GROUP
                         E-mail: amoher@moherlaw.com

In re Coastal Mental Health Center, Inc.
   Bankr. M.D. Fla. Case No. 18-02161
      Chapter 11 Petition filed April 16, 2018
         See http://bankrupt.com/misc/flmb18-02161.pdf
         represented by: Joel M. Aresty, Esq.
                         JOEL M. ARESTY PA
                         E-mail: aresty@icloud.com

In re 21 The Serpentine Roslyn Ny LLC
   Bankr. S.D. Fla. Case No. 18-14407
      Chapter 11 Petition filed April 16, 2018
         See http://bankrupt.com/misc/flsb18-14407.pdf
         represented by: Joel M. Aresty, Esq.
                         JOEL M. ARESTY PA
                         E-mail: aresty@icloud.com

In re Christopher Moore Chestnut
   Bankr. N.D. Ga. Case No. 18-56366
      Chapter 11 Petition filed April 16, 2018
         represented by: Cameron M. McCord, Esq.
                         JONES & WALDEN, LLC
                         E-mail: cmccord@joneswalden.com

In re Y.S.K Construction Corporation
   Bankr. D. Md. Case No. 18-15018
      Chapter 11 Petition filed April 16, 2018
         See http://bankrupt.com/misc/mdb18-15018.pdf
         represented by: Augustus T. Curtis, Esq.
                         COHEN, BALDINGER & GREENFELD, LLC
                         E-mail: augie.curtis@cohenbaldinger.com

In re Durao Building Enterprises Inc.
   Bankr. E.D.N.Y. Case No. 18-72533
      Chapter 11 Petition filed April 16, 2018
         See http://bankrupt.com/misc/nyeb18-72533.pdf
         Filed Pro Se

In re Mark A. Kelly and Vanessa C. Kelly
   Bankr. N.D.N.Y. Case No. 18-60514
      Chapter 11 Petition filed April 16, 2018
         represented by: Richard L. Weisz, Esq.
                         HODGSON RUSS LLP
                         E-mail: Rweisz@hodgsonruss.com

In re Enrique Rodriguez Narvaez and Mirna Iris Rivera Ortiz
   Bankr. D.P.r. Case No. 18-02044
      Chapter 11 Petition filed April 16, 2018
         represented by: Wanda I Luna Martinez, Esq.
                         E-mail: quiebra@gmail.com

In re The Tack Room
   Bankr. W.D. Va. Case No. 18-70502
      Chapter 11 Petition filed April 16, 2018
         See http://bankrupt.com/misc/vawb18-70502.pdf
         Filed Pro Se

In re Daniel R. Spurrier
   Bankr. M.D. Fla. Case No. 18-02189
      Chapter 11 Petition filed April 17, 2018
         represented by: Richard W. Hennings, Esq.
                         RICHARD W. HENNINGS PA
                         E-mail: rhennings@comcast.net

In re Genesis Construction Group, Inc.
   Bankr. N.D. Fla. Case No. 18-40213
      Chapter 11 Petition filed April 17, 2018
         See http://bankrupt.com/misc/flnb18-40213.pdf
         represented by: India Footman, Esq.
                         FOOTMAN LAW FIRM, P.A.
                         E-mail: indiafootman@footmanlaw.com

In re Miami Beverly, LLC
   Bankr. S.D. Fla. Case No. 18-14506
      Chapter 11 Petition filed April 17, 2018
         See http://bankrupt.com/misc/flsb18-14506.pdf
         represented by: Ido J. Alexander, Esq.
                         LEIDERMAN SHELOMITH ALEXANDER ET AL.
                         E-mail: ija@lsaslaw.com

In re 1336 NW 60 LLC
   Bankr. S.D. Fla. Case No. 18-14509
      Chapter 11 Petition filed April 17, 2018
         See http://bankrupt.com/misc/flsb18-14509.pdf
         represented by: Ido J. Alexander, Esq.
                         LEIDERMAN SHELOMITH ALEXANDER ET AL.
                         E-mail: ija@lsaslaw.com

In re Reverend, LLC
   Bankr. S.D. Fla. Case No. 18-14510
      Chapter 11 Petition filed April 17, 2018
         See http://bankrupt.com/misc/flsb18-14510.pdf
         represented by: Ido J. Alexander, Esq.
                         LEIDERMAN SHELOMITH ALEXANDER ET AL.
                         E-mail: ija@lsaslaw.com

In re The Holdings at City, LLC
   Bankr. S.D. Fla. Case No. 18-14512
      Chapter 11 Petition filed April 17, 2018
         See http://bankrupt.com/misc/flsb18-14512.pdf
         represented by: Ido J. Alexander, Esq.
                         LEIDERMAN SHELOMITH ALEXANDER ET AL.
                         E-mail: ija@lsaslaw.com

In re Quality Primary Care, P.C.
   Bankr. N.D. Ill. Case No. 18-11238
      Chapter 11 Petition filed April 17, 2018
         See http://bankrupt.com/misc/ilnb18-11238.pdf
         represented by: William E. Jamison, Jr., Esq.
                         WILLIAM E. JAMISON & ASSOCIATES
                         E-mail: wjami39246@aol.com

In re Autumn Meredith Urling
   Bankr. D.N.J. Case No. 18-17616
      Chapter 11 Petition filed April 17, 2018
         Filed Pro Se

In re Lakewood Houses 1, LLC
   Bankr. D.N.J. Case No. 18-17633
      Chapter 11 Petition filed April 17, 2018
         See http://bankrupt.com/misc/njb18-17633.pdf
         represented by: Timothy P. Neumann, Esq.
                         BROEGE, NEUMANN, FISCHER & SHAVER
                         E-mail: timothy.neumann25@gmail.com

In re THEBESTEOFFER, LLC
   Bankr. W.D.N.Y. Case No. 18-10734
      Chapter 11 Petition filed April 17, 2018
         See http://bankrupt.com/misc/nywb18-10734.pdf
         represented by: Paul A. Chiaravalloti, Esq.
                         E-mail: pachiaravalloti@yahoo.com

In re Dagny Brunsgaard Riley
   Bankr. C.D. Cal. Case No. 18-14394
      Chapter 11 Petition filed April 18, 2018
         Filed Pro Se

In re Max E. Salas
   Bankr. D.D.C. Case No. 18-00260
      Chapter 11 Petition filed April 18, 2018
         represented by: Marc Elliott Albert, Esq.
                         STINSON LEONARD STREET LLP
                         E-mail: malbert@stinson.com

In re TE 2000, Inc.
   Bankr. S.D. Fla. Case No. 18-14561
      Chapter 11 Petition filed April 18, 2018
         See http://bankrupt.com/misc/flsb18-14561.pdf
         represented by: Michael S Hoffman, Esq.
                         See HOFFMAN, LARIN & AGNETTI, P.A.
                         E-mail: Mshoffman@hlalaw.com

In re Artemisa Orozco
   Bankr. D. Nev. Case No. 18-12129
      Chapter 11 Petition filed April 18, 2018
         represented by: Michael J. Harker, Esq.
                         E-mail: notices@harkerlawfirm.com

In re JF Hospitality, LLC
   Bankr. S.D.N.Y. Case No. 18-11063
      Chapter 11 Petition filed April 18, 2018
         See http://bankrupt.com/misc/nysb18-11063.pdf
         represented by: Gabriel Del Virginia, Esq.
                         LAW OFFICES OF GABRIEL DEL VIRGINIA
                         E-mail: gabriel.delvirginia@verizon.net

In re Michael S. Snyder
   Bankr. E.D. Pa. Case No. 18-12575
      Chapter 11 Petition filed April 18, 2018
         represented by: Brian Joseph Smith, Esq.
                         BRIAN J. SMITH & ASSOCIATES PC
                         E-mail: bsmith@lawbjs.com

In re Len Salas
   Bankr. M.D. Tenn. Case No. 18-02662
      Chapter 11 Petition filed April 18, 2018
         represented by: Timothy G. Niarhos, Esq.
                         NIARHOS & WALDRON, PLC
                         E-mail: tim@niarhos.com


                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.  
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2018.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
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                   *** End of Transmission ***