/raid1/www/Hosts/bankrupt/TCR_Public/180504.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Friday, May 4, 2018, Vol. 22, No. 123

                            Headlines

215 SULLIVAN: Voluntary Chapter 11 Case Summary
2424 ESSE: $3.4M Private Sale of Hamilton Property Approved
3601 CROSSROADS: Second Interim Cash Collateral Order Entered
505 CONGRESS: Seeks Authority to Use Cash Collateral
ACUSPORT CORP: Ellett Brothers to Acquire Biz in Chapter 11 Deal

ACUSPORT CORP: United Says Deal Expected to Close by July 6
ACUSPORT CORPORATION: Case Summary & 20 Top Unsecured Creditors
ADVANCED UNDERGROUND: Case Summary & 20 Top Unsecured Creditors
ALPHA NATURAL: Enters Into Merger Agreement with Contura Energy
AMBOY GROUP: Seeks to Hire A. Atkins as Appraiser

AMERICAN TANK: Sale of 2006 Fontaine 53 Foot Drop Deck Trailer OK'd
ARCIMOTO INC: dbbmckennon Raises Going Concern Doubt
AVATION PLC: Fitch Places Ratings on Positive Watch
BEACH COMMUNITY: May 15 Auction of All Beach Community Bank Shares
BESTWALL LLC: Future Claimants' Rep Taps FTI as Financial Advisor

BIBHU LLC: Appointment of Y. Geron as Chapter 11 Trustee Approved
BICOM NY: Seeks August 3 Plan Exclusivity Period Extension
BIRCH WOOD: Case Summary & 20 Largest Unsecured Creditors
BK RACING: Trustee Seeks to Hire Iron Horse Auction
BOLDER ENTERPRISES: Case Summary & 20 Largest Unsecured Creditors

BON-TON STORES: Proposed $780M Sale of All Assets Approved
BRANDENBURG FAMILY: Taps KREP to Sell Thornhill Properties
BUCK SPRINGS: Taps Chamberlain Financial as Accountant
CAPITAL CITY RUNNERS: Taps Bruner Wright as Legal Counsel
CARDIOVASCULAR MEDICAL: Taps Bielli & Klauder as Legal Counsel

CCS ONCOLOGY: DOJ Watchdog to Appoint Chapter 11 Trustee
CHAMA VALLEY ISD: Moody's Cuts Rating on $185,000 Debt to Ba3
CHG HEALTHCARE: Moody's Affirms B2 Corp Rating on Refinancing Deal
CKSB LLC: Court Sets May 3 Hearing on Cash Collateral Stipulation
CLA FLOWER: Voluntary Chapter 11 Case Summary

CLAIRE'S STORES: Committee Taps Province Inc. as Financial Advisor
COASTAL MENTAL: Seeks Permission to Access Cash Collateral
COMMUNITY HEALTH: Reports $25 Million Net Loss for First Quarter
COMMUNITY HEALTH: Subsidiary Proposes Notes Exchange Offers
COMPCARE MEDICAL: Has Authorization to Use Cash Collateral

CONSOLIDATED MANUFACTURING: Case Summary & 20 Top Creditors
CONTURA ENERGY: Moody's Mulls Upgrade of B3 Ratings on Merger Deal
CYCLONE CATTLE: Wants to Use Midstates Bank Cash Collateral
DAVID HANKS: $122K Sale of Tipton Property to Huffman Approved
DRAFT BARS: L.E. Schwartzer Appointed as Chapter 11 Trustee

DYMC INC: Taps Wisdom Professional as Accountant
ELECTRONIC SERVICE: Taps Elite Accounting as Bookkeeper
ERIN ENERGY: Files Voluntary Chapter 11 Bankruptcy Petition
FAMILY PHARMACY: Case Summary & 20 Largest Unsecured Creditors
FIRSTENERGY SOLUTIONS: Affiliate Taps Quinn as Litigation Counsel

FIRSTENERGY SOLUTIONS: Taps Akin Gump as Legal Counsel
FIRSTENERGY SOLUTIONS: Taps Brouse McDowell as Co-Counsel
FIRSTENERGY SOLUTIONS: Taps Hogan Lovells as Special Counsel
FIRSTENERGY SOLUTIONS: Taps Willkie Farr as Conflicts Counsel
FIRSTLIGHT HYDRO: Fitch Affirms Ratings on $320MM Bonds at 'BB-'

FOUNDATION BUILDING: $450MM Term Loan Gets Moody's B3 Rating
FRANKLIN ACQUISITIONS: Trustee Hires AREA Properties as Broker
FUSION TELECOM: New $40-Mil. Term Loan Gets Moody's B3 Rating
GARCES RESTAURANT: Case Summary & 30 Largest Unsecured Creditors
GAYLE HUGHES: $850K Sale of Gig Harbor Property to Hales Approved

GEA SEASIDE: U.S. Trustee Unable to Appoint Committee
GOOD CLOTHING: May Use Cash Collateral on Interim Basis
GREAT ATLANTIC: Hilco Acted as Broker in Sale of Three Brands
HALT MEDICAL: Has Until June 8 to Exclusively File Plan
HARBORVIEW TOWERS: Plan Confirmation Moots Bid to Appoint Trustee

HATSWELL FARMS: Seeks Authorization to Use Cash Collateral
HIGHLAND CLIFFS: Voluntary Chapter 11 Case Summary
HOUSE OF FLOORS: Case Summary & 20 Largest Unsecured Creditors
HOVNANIAN ENTERPRISES: Missed $1-Mil. Notes Interest Payment
IF STUDIOS: Case Summary & 20 Largest Unsecured Creditors

JDJ HOSPITALITY: Case Summary & 20 Largest Unsecured Creditors
JOHN DAILEY: $300K Sale Wilcox Property to Ammons Approved
KINGDOM MEDICINE: Taps James Layton as Accountant
KLEAR LLC: Case Summary & 20 Largest Unsecured Creditors
KOBA LIMITED: Case Summary & 20 Largest Unsecured Creditors

LA CASA DE LA RAZA: Taps Pacifica Commercial as Real Estate Broker
LE CENTRE ON FOURTH: Taps Novogradac & Company as Accountant
LIFE SETTLEMENTS: Exclusive Filing Period Extended Through July 30
LIFESTAT AMBULANCE: Seeks May 30 Plan Filing Period Extension
MEDCISION LLC: Bid to Appoint Chapter 11 Trustee Denied

MEHRI AKHLAGHPOUR: Trustee's Sale of North Hills Condo Unit OK'd
MEHRI AKHLAGHPOUR: Trustee's Sale of Santa Clarita Condo Unit OK'd
MOLECULAR TEMPLATES: BDO USA, LLP Casts Going Concern Doubt
NIGHTHAWK ROYALTIES: Case Summary & Unsecured Creditor
OAKLEY GRADING: Says Ch.11 Trustee Required Amid Members' Rift

ON-CALL STAFFING: $285K Sale of Courtland Property Approved
PAC ANCHOR: Stipulation Extending Exclusivity Period Approved
PC USA RE: Court Denies GGH Attempt to Appoint Trustee
PORT WASHINGTON: Voluntary Chapter 11 Case Summary
QUE GOLAZO: Taps Jimenez Vazquez as Accountant

RELATIVITY MEDIA: Selling to Investor Group, to File Chapter 22
REMINGTON OUTDOOR: Bankruptcy Court Confirms Reorganization Plan
RICHARD OSBORNE: Sommers Buying Two Concord Parcels for $400K
RISE ENTERPRISES: Seeks 60-Day Plan Exclusivity Period Extension
RIVERA FAMILY: Voluntary Chapter 11 Case Summary

RK & GROUP: Case Summary & 20 Largest Unsecured Creditors
RMWM PARTNERS: Voluntary Chapter 11 Case Summary
RTR FARMS: Bid to Appoint Chapter 11 Trustee Dismissed
SAKURA ENTERPRISES: Taps Clayson, Maxwell Dunn as Legal Counsel
SALVADOR CORDERO: Trustee Selling Kahului Property for $650K

SCOTT RESSLER: $1.3M Sale of Short Hills Property to Zhu & Sun OK'd
SENESTECH INC: M&K CPAS Raises Going Concern Doubt
STANLEY A. FRANKS: HSB Seeks Appointment of Chapter 11 Trustee
STAR COMPUTER: Trustee Taps Cimo Mazer as New Litigation Counsel
STEWART DUDLEY: Magnify Trustee Selling 2 Panama City Condo Units

TRANSDIGM INC: New $2.9-Bil. Loans Assigned Moody's Ba2 Rating
VENOCO LLC: Allowed to Exclusively File Plan Until July 11
VERONICA PERSAUD: $110K Sale of Acreage Vacant Land to Moseleys OKd
VILLA PROPERTIES: Taps Willis Realty as Real Estate Consultant
VINCENT WALCH: DOJ Watchdog to Appoint Chapter 11 Trustee

WAGGONER CATTLE: Court Entered Agreed Cash Collateral Order
WEATHERFORD INTERNATIONAL: Shareholders Elect 10 Directors
WESTERN CPE: Taps Browning Kaleczyc as Special Counsel
WESTERN CPE: Taps Patten Peterman as Legal Counsel
WILLBROS GROUP: PwC LLP Raises Going Concern Doubt

WILMA'S DEN: Taps Berkshire Hathaway as Real Estate Broker
WINDSOR HOLDINGS: Case Summary & 3 Unsecured Creditors
WORTHINGTON ENERGY: Case Summary & 20 Largest Unsecured Creditors
XENETIC BIOSCIENCES: Marcum LLP Raises Going Concern Doubt
[*] Chapter 11 Claim Transfers for April 2018

[*] Chapter 7 Bankruptcy Trustee to Auction Charlotte Property
[*] Major Trade Claim Purchasers for April 2018
[^] BOOK REVIEW: Macy's for Sale

                            *********

215 SULLIVAN: Voluntary Chapter 11 Case Summary
-----------------------------------------------
Debtor: 215 Sullivan St, LLC
        215 Sullivan Street
        New York, NY 10012

Type of Business: 215 Sullivan St, LLC listed its business as
                  Single Asset Real Estate (as defined in 11
                  U.S.C. Section 101(51B)).  The Debtor's
                  assets consist primarily of real property
                  located at 215 Sullivan Street, New York.

Chapter 11 Petition Date: April 30, 2018

Case No.: 18-11255

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

Debtor's Counsel: Lawrence Morrison, Esq.
                  MORRISON TENENBAUM, PLLC
                  87 Walker Street Floor 2
                  New York, NY 10013
                  Tel: 212-620-0938
                  Fax: (646) 390-5095
                  Email: lmorrison@m-t-law.com
                         info@m-t-law.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Manny Bello, managing member.

The Debtor stated it has no unsecured creditors.

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

         http://bankrupt.com/misc/nysb18-11255.pdf


2424 ESSE: $3.4M Private Sale of Hamilton Property Approved
-----------------------------------------------------------
Judge Kathryn C. Ferguson of the U.S. Bankruptcy Court for the
District of New Jersey authorized 2424 Esse, LLC's private sale of
the real property located at 2424 East State Street Extension,
Hamilton Township, New Jersey to America Glory, LLC for
$3,350,000.

The Debtor is authorized to reject the leases of J&A Chino Pallet
Co., Dale Motor Corp., Anmar Electrical Contractors, Inc., and
Amtrak and such leases are immediately rejected.

Amtrak has elected to exercise its rights under 11 U.S.C. Section
365(h), and its Section 365(h) rights will not be impaired in any
manner whatsoever as a result of the sale of the Property or by the
terms of the Order and, upon transfer of the Property from the
Debtor to the Buyer, the Buyer will be deemed to be the landlord
under Amtrak's Lease solely for the purpose of interpreting its
Section 365(h) rights.  Notwithstanding the foregoing, Amtrak, the
Buyer, and the Debtor have entered into the Stipulation Regarding
Treatment of Amtrak's Lease Under Proposed Sale.

The sale is free and clear of any and all liens, security
interests, encumbrances and claims.

Not less than seven days prior to the scheduled closing date, the
Senior Lender will provide the Debtor with a payoff letter noting
the total amount due and owing to the Senior Lender by the Debtor
plus an estimate of additional costs to be incurred between that
date and closing.  At the closing, the Payoff Amount will be
directly paid and pass to the Senior Lender free and clear of all
Liens and Claims and other encumbrances.  The payments made to the
Senior Lender will not be subject to avoidance, recoupment or
disgorgement.

The Debtor, Amtrak, and Tammy Alvarez-Olmeda have executed a
Stipulation Resolving Amtrak's Claims against the Debtor, Amtrak's
Objection to the Sale Motion and the Debtor's Response to Amtrak's
Objection.  The Settlement Stipulation, in its entirety, is deemed
incorporated into and expressly made a part of the Order as if set
forth.

If the Debtor obtains a release from the Senior Lender of any
claims, liens or interests it may hold on or in the Accounts
Receivable allegedly owed by Amtrak and a release from and
discharge of the Assignment of Rents, Leases and Profits executed
by the Debtor in favor of the Senior Lender, Amtrak is authorized
to exercise its recoupment rights arising from the Pre-Closing Rent
presently held by it to reduce its Pre-Closing Claims against the
Debtor and the remaining balance of such Pre-Closing Claims, after
Amtrak's exercise of its recoupment rights, are deemed waived
against the Debtor.  Notwithstanding, Amtrak will have no right to
offset Pre-Closing Claims against the portion of the Pre-Closing
Rent required to be apportioned between the Debtor and the Buyer
and paid to the Buyer under the terms of the APA.

The stay of the within Sale Order, set forth in Bankruptcy Rule
6004(h) be and is vacated, the Sale Order will be enforceable
immediately upon entry; and the Debtor and Buyer are authorized to
consummate and close the sale contemplated by APA forthwith.

At the Closing, the sale proceeds will be disbursed as follows: (a)
payment in full of the Senior Lender's Payoff Amount; (b) payment
of real estate tax arrearages; (c) payment of normal settlement
adjustments and closing costs; (d) payment of United States
Trustee's fees; (e) payment of one-half of the balance of the
professional fees previously allowed by the Court to the Debtor's
Counsel in the amount of $42,077; (f) based upon the email
outlining the services provided by the Court-appointed realtor,
payment of one-half of the brokers' 5% commission in the amount of
$83,570 to Thomas Friedman of Berkshire Hathaway Home Services/Fox
& Roach Realtors; and (g) payment of all outstanding post-petition
amounts due and owing to the State of New Jersey Department of
Environmental Protection ("DEP") and the fee payable to the DEP for
the transfer of the soil remedial action permit from the Debtor to
Buyer.

The Debtor will file a motion to establish a deadline for the
filing of administrative claims after the sale of the Property to
the Buyer.  The balance of the remaining sale proceeds will be
deposited into the trust account of the Debtor's Counsel, to be
disbursed upon further order of the Court.

The Debtor's rights under 11 U.S.C. Section 506 (c) to surcharge
the Senior Lender for the costs and expenses related to the
preservation and disposition of the Property are preserved only to
the extent previously agreed to in the Consent Order Authorizing
Use of Cash Collateral and/or the Second Interim Consent Order
Authorizing Use of Cash Collateral previously entered by the Court.
If the amount of the Carve Out is not resolved by counsel for the
Debtor and the Senior Lender prior to the closing of the sale of
the Property to the Buyer, then full disbursement of the Senior
Lender's Payoff Amount will not be made until an agreement is
reached between counsel for the Debtor and the Senior Lender as to
the amount of the Carve Out or the Court issues a final order
fixing the amount of the Carve Out.

The Debtor reserves its rights regarding the "Carve Out" previously
provided in the Consent Order.  To the extent that there is a
deficiency in payment of the claims of the Secured Lender, the
Secured Lender retains its rights to proceed against the assets of
Tammy Alvarez-Olmeda securing the obligations.

                      About 2424 ESSE LLC

2424 ESSE, LLC, is a New Jersey limited liability company which
owns the real property located at 2424 East State Street Extension,
Hamilton Township, New Jersey.  The property consists of a 120,280
square foot industrial warehouse/manufacturing building located on
4.92 acres with 7,600 square feet of air conditioned office space
with private offices and an open administrative area.

2424 ESSE, LLC, filed a Chapter 11 petition (Bankr. D.N.J. Case No.
16-34422), on Dec. 27, 2016.  In the petition signed by Tammy
Alvarez-Olmeda, owner, the Debtor disclosed total assets of $4.37
million and total liabilities of $2.96 million.  The case is
assigned to Judge Kathryn C. Ferguson.  The Debtor is represented
by will iam Mackin, Esq., at Sherman Silverstein Kohl Rose &
Podolsky of Moorestown, New Jersey.

No trustee or examiner has been appointed in this case, and no
official committee of unsecured creditors has been appointed.


3601 CROSSROADS: Second Interim Cash Collateral Order Entered
-------------------------------------------------------------
The Hon. Timothy A. Barnes of the U.S. Bankruptcy Court for the
Northern District of Illinois has entered an agreed second interim
order authorizing 3601 Crossroads, LLC to use cash collateral only
in accordance with the Budget.

The approved Budget provides total cash disbursements of $321,905
covering the period from March 7 through May 15, 2018.

Archetype Mortgage Capital LLC made a loan to the Debtor in the
original principal amount of $7,800,000 pursuant to a Loan
Agreement. Archetype assigned its interests the Loan Agreement to
Archetype Mortgage Funding I LLC, which subsequently assigned its
interests thereunder to U.S. Bank National Association, as Trustee,
on behalf of the Registered Holders of GS Mortgage Securities
Corporation II, Commercial Mortgage Pass-through Certificates,
Series 2012-GCJ9.

U.S. Bank granted Rialto Capital Advisors, LLC a limited power of
attorney to act on behalf of U.S. Bank in connection with the
loan.

As of the Petition Date, the Debtor is indebted to U.S. Bank in the
principal amount of $7,131,202. The Debtor's obligations under the
Loan Agreement are secured by the Debtor's Real Property commonly
known as 3601 Algonquin Road, Rolling Meadows, Illinois, 60008,
including leases and rents, and all proceeds thereof, and all other
property under the Mortgage.

The Debtor will pay to U.S. Bank one monthly principal and interest
payment in the amount of $41,297.18 as set forth in the Budget.

U.S. Bank is granted valid, enforceable, non-avoidable and fully
perfected replacement liens on and in all property of the Debtor
acquired or generated after the Petition Date, to the same extent,
validity and priority as U.S. Bank's pre-existing liens and
security interests, but excluding any avoidance actions under
Chapter 5 of the Bankruptcy Code.

The Debtor is required to provide U.S. Bank the following
information during the interim period:

     (a) A variance report reflecting the actual cash receipts and
disbursements for the Interim Period, the dollar variance and the
percentage variance of such actual receipts and disbursements from
those reflected in the Budget for the Interim Period;

     (b) An oral status report with Debtor's counsel concerning any
asset sale, post-petition financing, or Plan of Reorganization
involving the Debtor; and

     (c) To the extent possible, the Debtor will provide such
non-privileged reports, analysis, documents and information as
reasonably requested

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

            http://bankrupt.com/misc/ilnb18-06600-49.pdf

                      About 3601 Crossroads

3601 Crossroads, LLC is a real estate lessor that owns in fee
simple a property located at 3601 Algonquin Rd., Rolling Meadows,
Illinois, having an assessed value of $5.45 million.  The Company
posted gross revenue of $2.51 million in 2017 and gross revenue of
$2.11 million in 2016.

The Debtor filed for Chapter 11 protection (Bankr. N.D. Illinois
Case No. 18-06600) on March 7, 2018. In its petition signed by
Thomas L. Kolschowsky, senior vice president/corporate counsel, the
Debtor disclosed total assets of $5.47 million and liabilities
totaling $7.98 million.

John A. Lipinsky, Esq. of Clingen Callow & Mclean, LLC serves as
the Debtor's counsel.

The Hon. Timothy A. Barnes is the case judge.


505 CONGRESS: Seeks Authority to Use Cash Collateral
----------------------------------------------------
505 Congress Street, LLC, doing business as La Casa De Pedro Tapas
and Ceviche Bar, seeks authorization from the U.S. Bankruptcy Court
for the District of Massachusetts for interim use of cash and
non-cash collateral as is necessary for the continuation of its
business operations during the course of these Chapter 11
proceedings.

The Debtor is seeking on an interim and emergency basis, the use of
cash collateral in the amount of approximately $126,500 in
accordance with the proposed Budget.

Leader Bank, N.A., holds a first priority perfected lien on all of
the Debtor's assets, including its liquor license, securing the
several loans in the total outstanding principal amounts of
$3,333,066 as of the Petition Date. Leader Bank's secured claims
are evidenced in part by Security Agreements, Construction Loan
Agreement, Collateral Assignment of Leases and Rents, Pledges of
Liquor License and related loan documents.

The Debtor believes that Argus Funding Solutions, LLC is owed an
outstanding sum of approximately $260,000 and is secured by but not
limited to a security interest in all of the present and future
accounts, deposit accounts, personal property, assets, equipment
and inventory pursuant to a certain Merchant Agreement.

As adequate protection, the Debtor proposes that each Secured
Creditors be granted replacement liens on the Debtor's
post-petition cash, receivables and other assets to the same
extent, and with the same priority as they held over the Debtor's
assets on the Petition Date.

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

           http://bankrupt.com/misc/mab18-11352-8.pdf

                     About 505 Congress Street

505 Congress Street, LLC, which conducts business under the name La
Casa de Pedro, is a familial dining destination for Latin cuisine.
Pedro Alarcon, owner and chef, serves dishes that highlight the
traditions of his native Venezuela and broader Latin American
heritage.  The restaurant has locations in the Boston Seaport and
Watertown Massachusetts.  

505 Congress Street, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Mass. Case No. 18-11352) on April 15,
2018.  In the petition signed by Pedro S. Alarcon, manager, the
Debtor estimated assets of less than $1 million and liabilities of
$1 million to $10 million.  Judge Joan N. Feeney presides over the
case.


ACUSPORT CORP: Ellett Brothers to Acquire Biz in Chapter 11 Deal
----------------------------------------------------------------
AcuSport Corporation has entered into an asset purchase agreement
with Ellett Brothers, LLC, a wholly owned subsidiary of United
Sporting Companies, Inc., a nationwide distributor of hunting,
outdoor and marine products.

In conjunction with the sale, AcuSport filed for Chapter 11
bankruptcy protection (Bankr. S.D. Ohio Case No. Case No.
18-bk-52736) in U.S. Bankruptcy Court in Columbus, Ohio, on May 1,
2018.

According to AcuSport, by utilizing a "363 Sale" within the
Bankruptcy Code, the Company expects to complete its sale on an
expedited basis while protecting the interests of its customers,
employees and other stakeholders.

Terms of the deal were not announced.  AcuSport said the sale to
United is subject to higher and better offers and court approval.

"We believe t[he] Chapter 11 filing, in conjunction with the United
asset purchase agreement, is the best path forward for our
employees, customers and vendors.   We plan to accommodate the
needs of our customers to the greatest degree possible through our
sales and customer service teams," said William L. Fraim, Chief
Executive Officer of AcuSport.

To support operations through this process, AcuSport has secured
debtor-in-possession (DIP) financing from of its current secured
lenders.

As part of the preparation for its Chapter 11 filing, AcuSport
reduced its headcount by 32 full-time employees.

AcuSport noted these key elements of its restructuring:

     * For orders taken and shipments made after the filing of the
petition, manufacturers, vendors and suppliers will be paid in the
ordinary course of business.

     * Upon court approval, wages and benefits will be paid in full
in the ordinary course without interruption.

     * AcuSport will continue to provide periodic reporting to its
customers and vendors as part of the bankruptcy process.

Reuben Mees, writing for the Bellefontaine Examiner, reported that
Gearfire, a provider of digital commerce products and services for
the firearm industry, also has a deal to acquire AcuSport's V6 and
AXIS point of sale software applications.  The Gearfire sale
include digital point of sale assets and will position the new
company to improve its online services, company President J.W.
Shultz, according to the report, citing Gearfire's statement.

"Gearfire team has taken a leadership role in the delivery of
software solutions that integrate firearm manufacturing and
distribution with retail operations, both in-store and via
eCommerce," Mr. Shultz said, according to the Examiner.  "With
Gearfire now driving the AXIS POS platform, it will provide the
industry with a seamless inventory management, ordering, POS and
eCommerce solution designed to significantly improve the customer
experience and drive retail sales."

Bryan Cave Leighton Paisner LLP and Allen Kuehnle Stovall & Neuman
LLP are serving as legal counsel to AcuSport, Huron Consulting
Group LLP is serving as financial advisor to AcuSport, and Huron
Transaction Advisory LLP is serving as AcuSport's investment
banker.

Donlin Recano serves as claims and notice agent, and may be reached
at:

     Roland Tomforde
     Donlin Recano
       Strategic Communications for AcuSport
     Tel: 212-232-2356
     E-mail: rtomforde@donlinrecano.com

McDermott Will & Emery LLP is serving as legal counsel, and
Houlihan Lokey Capital, Inc. is serving as financial advisor, to
United.

Counsel for Wells Fargo Bank, N.A., as Agent and a Lender:

     Michael S. Tucker, Esq.
     ULMER & BERNE LLP
     1660 West 2nd Street, Suite 1100
     Cleveland, OH 44113-1448
     Tel: (216) 583-7120
     Fax: (216) 583-7121
     E-mail: mtucker@ulmer.com

          - and -

     Reuel D. Ash, Esq.
     ULMER & BERNE LLP
     600 Vine Street, Suite 2800     
     Cincinnati, OH   45202
     Tel: (513) 698-5000
     Fax: (513) 698-5001
     E-mail: rash@ulmer.com

          - and -

     Jeremy M. Downs, Esq.
     GOLDBERG KOHN LTD.
     55 East Monroe, Suite 3300
     Chicago, IL 60603
     Tel: (312) 201-3893
     Fax: (312) 863-7893
     E-mail: Jeremy.Downs@goldbergkohn.com

                        About AcuSport

Based in Bellefontaine, Ohio, AcuSport Corporation is a nationwide
distributor of shooting sports products and business solutions for
the independent firearms retailer with regional sales offices in
Ohio, Pennsylvania, Georgia, Minnesota, Texas, Montana and
California.


ACUSPORT CORP: United Says Deal Expected to Close by July 6
-----------------------------------------------------------
United Sporting Companies on May 1, 2018, announced its intent to
acquire, through its wholly-owned subsidiary Ellett Brothers, LLC,
certain assets of AcuSport Corporation as the stalking horse bidder
in a bankruptcy case filed by AcuSport.

USC intends to acquire and operate AcuSport's distribution center
and related systems in Bellefontaine, Ohio and will assume the
leases for the satellite distribution center in Salt Lake City,
Utah and its Waite Park, Minnesota sales office.  USC expects to
offer employment to a significant number of AcuSport employees at
the time of closing.  USC has also offered to buy any remaining
inventory from AcuSport's creditors.

USC said the asset acquisition is expected to close by July 6,
2018.

As this is an asset purchase, USC said it will not assume any of
the existing debts to creditors or vendors. Those debts remain with
AcuSport and will be dealt with via the bankruptcy case.

"United Sporting Companies is pleased to be acquiring the state of
the art distribution capabilities of AcuSport and to provide
employment to a significant number of its employees. We believe
this purchase will allow us to combine the best of AcuSport and
United Sporting Companies to create the industry's leading shooting
sports distribution company," said Brad Johnson, CEO of United
Sporting Companies.

With the acquisition of the Ohio distribution center, USC will look
to consolidate some of its distribution assets with the former
AcuSport facility. Specifically, USC's Simmons distribution
facility in Spring Hill, Kansas will be transitioned into the
existing USC network by the end of July 2018.

United Sporting Companies (USC) is a nationwide distributor of
hunting, outdoor and marine products. The company operates through
two subsidiaries, Ellett Brothers and Jerry's Sport Center which
were founded in 1933 and 1949, respectively. Providing the
Industry's largest product selection of over 85,000 SKUs in
combination with the endless support of the most knowledgeable
sales force in the country, USC proudly and efficiently serves over
30,000 independent retail customers across all 50 states through
sales offices and distribution centers in Chapin, SC, Newberry, SC,
Pittston, PA, Downingtown, PA, Dayton, OH, Spring Hill, KS, Dallas,
TX, and Sacramento, CA.

McDermott Will & Emery is acting as legal counsel, and Houlihan
Lokey Capital, Inc. is serving as financial advisor, to United
Sporting Companies and Bryan Cave Leighton Paisner LLP and Allen
Kuehnle Stovall & Neuman LLP are serving as legal counsel, Huron
Consulting Group LLP is serving as financial advisor, and Huron
Transaction Advisory LLP is serving as investment banker, to
AcuSport Corporation.

Counsel for Ellett Brothers:

     Megan M. Preusker, Esq.
     MCDERMOTT WILL & EMERY LLP
     444 West Lake Street, Suite 4000
     Chicago, IL 60606
     Telephone:  (312) 372-2000
     Facsimile:  (312) 984-7700
     E-mail:  mpreusker@mwe.com

          - and -

     Lawrence E. Oscar, Esq.
     Daniel A. DeMarco, Esq.
     HAHN LOESER & PARKS LLP
     200 Public Square, Suite 2800
     Cleveland, Ohio  44114
     Telephone: (216) 621-0150
     Facsimile: (216) 241-2824
     Email: leoscar@hahnlaw.com
            dademarco@hahnlaw.com


ACUSPORT CORPORATION: Case Summary & 20 Top Unsecured Creditors
---------------------------------------------------------------
Debtor: AcuSport Corporation
        One Hunter Place
        Bellefontaine, OH 43311

Business Description: AcuSport -- https://www.acusport.com -- is
                      a distributor of outdoor and shooting sports
                      products.  Employing more than 200 people,
                      AcuSport is centrally headquartered in
                      Bellefontaine, Ohio and has regional sales
                      offices in Pennsylvania, Georgia, Minnesota,
                      Montana, California and Texas.  AcuSport
                      also operates a warehouse and distribution
                      facility located in Salt Lake City, Utah.
                      Since its inception in 1982, AcuSport has
                      been privately owned by no more than three
                      shareholders.

Chapter 11 Petition Date: May 1, 2018

Court: United States Bankruptcy Court
       Southern District of Ohio (Columbus)

Case No.: 18-52736

Judge: Hon. John E. Hoffman Jr.

Debtor's
Local Counsel:    Thomas R. Allen, Esq.
                  Richard K. Stovall, Esq.
                  Matthew J. Fisher, Esq.
                  Erin L. Gapinski, Esq.
                  ALLEN KUEHNLE STOVALL & NEUMAN LLP
                  17 South High Street, Suite 1220
                  Columbus, OH 43215
                  Tel: (614) 221-8500
                  Fax: (614) 221-5988
                  Email: allen@aksnlaw.com
                         stovall@aksnlaw.com
                         fisher@aksnlaw.com
                         gapinski@aksnlaw.com

Debtor's
General
Counsel:          Jason J. DeJonker, Esq.
                  BRYAN CAVE LEIGHTON PAISNER LLP
                  161 N. Clark Street, Suite 4300
                  Chicago, IL 60601
                  Tel: (312) 602-5000
                  Fax: (312) 698-7405
                  jason.dejonker@bclplaw.com

                    - and -


                  Cullen Kuhn, Esq.
                  BRYAN CAVE LEIGHTON PAISNER LLP
                  One Metropolitan Square
                  211 North Broadway, Suite 3600
                  St. Louis, MO 63102
                  Tel: (314) 259-2000
                  Fax: (314) 552-8869
                  Email: ckkuhn@bclplaw.com

Debtor's
Investment
Banker:          HURON TRANSACTION ADVISORY LLC

Debtor's
Financial
Advisor:         HURON CONSULTING SERVICES LLC

Debtor's
Claims,
Noticing &
Solicitation
Agent:           DONLIN, RECANO & COMPANY, INC.
                 Website: https://www.donlinrecano.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $50 million to $100 million

The petition was signed by John K. Flanagan, chief financial
officer.

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

           http://bankrupt.com/misc/ohsb18-52736.pdf

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
Vista Outdoor                        Trade Debts       $11,294,785
900 Ehlen Drive
Anoka MN 55303-1778
James Hanus
Tel: 763-323-2485
Fax: 763-323-2504
Email: jim.hanus@vistaoutdoor.com

Remington Arms Co.                   Trade Debts        $3,670,306
870 Remington Drive
Madison NC 27025-0700
Tel: 336-548-8679
Fax: 336-548-7879
Deleia Hucherson
Email: deleia.hutcherson@remington.com

Daniel Defense                       Trade Debts        $1,952,430
101 Warfighter Way
Black Creek GA 31308
Roger Mustian
Tel: 912-851-3280
Fax: 912-851-3311
Email: rmustian@danieldefense.com

Springfield, Inc.                    Trade Debts        $1,920,342
420 W Main St.
Geneseo IL 61254-1524
Dennis Reese
Tel: 309-944-5631
Email: dennisr@springfield-armory.com

Henry Repeating Arms Co.             Trade Debts        $1,595,281
59 East 1st Street
Bayonnen NJ 07002
Anthony Imperato
Tel: 201-858-4400
Fax: 201-858-4435
Email: anthony@henryusa.com

PMC Ammunition, Inc.                Trade Debts         $1,394,677
10777 Westheimer Rd.
Houston, TX 77042
Enza Cohn
Tel: 818-458-4688
Email: enza.cohn@pmcammo.com

Rick Robison                          Deferred          $1,262,603
Address Intentionally Ommitted      Compensation
Tel: 937-935-9861

Sturm, Ruger & Company, Inc.        Trade Debts           $889,054
One Lacey Place
Southport CT 06890
Thomas Dineen
Tel: 203-319-2485
Fax: 203-254-2195
Email: tdineen@ruger.com

Leupold & Stevens Inc.              Trade Debts           $819,581
14400 NW Greenbrier Pkwy
Beaverton OR 97006-5790
Howard Werth
Tel: 503-526-1456
Email: hwerth@Leupold.com

O.F. Mossberg & Sons, Inc.          Trade Debts           $725,764
7 Grasso Avenue
North Haven CT 06473
Paul Chartier
Tel: 203-230-5383
Email: pchartier@mossberg.com

FN America LLC                      Trade Debts           $716,355
7918 Jones Branch Drive
Suite 400
McLean VA 22102
John Freiling
Tel: 703-288-3500
Email: John.Freiling@fnhusa.com

Colt's Manufacturing Co., Inc.      Trade Debts           $714,045
545 New Park Ave.
West Hartford CT 06110
Martin Newton
Tel: 860-236-6311
Email: mnewton@colt.com

Kel-Tec CNC Industries Inc.         Trade Debts           $631,351
1505 Cox Road
Cocoa FL 32926
Derek Kellgren
Tel: 321-631-0068
Email: dkellgren@keltechweapons.com

Heckler & Koch, Inc.                Trade Debts           $629,803
5675 Transport Blvd., Suite 200
Columbus GA 31907
Mike Holley
Tel: 706-568-1906
Email: michael.holley@heckler-koch-us.com

Hornady                             Trade Debts           $605,281
3625 West Old Potash Hwy
Grand Island NE 68803
Carla Robertson
Tel: 308-382-1390
Email: crobertson@hornady.com

Armscor Precision International     Trade Debts           $603,786
150 North Smart Way
Pahrump NV 89060
Dustin Jones
Tel: 775-751-4444
Email: dustinjones@armscor.com

Glock Inc.                          Trade Debts           $587,432
6000 Highlands Parkway
Smyrna GA 30082
Jacob Witten
Tel: 770-319-4791
Email: jacob.witten@glock.us

Sig Sauer Inc.                      Trade Debts           $584,000
72 Pease Blvd
Newington NH 03801
Stanley Baumgartner
Tel: 603-610-3111
Fax: 603-610-3013
Email: stan.baumgartner.sigsauer.com

Omni Hotels                         Trade Debts           $563,216
1300 Houston Street
Fort Worth TX 76102
Lisa Reyes
Tel: 817-350-4056
Fax: 817-886-4554

Henry Wisconsin LLC                 Trade Debts           $465,598
107 West Coleman Street
Rice Lake WI 54868
Anthony Imperato
Tel: 201-858-4400
Fax: 201-858-4435
Email: anthony@henryusa.com


ADVANCED UNDERGROUND: Case Summary & 20 Top Unsecured Creditors
---------------------------------------------------------------
Debtor: Advanced Underground Inspection, LLC
        38657 Webb Street
        Westland, MI 48185

Business Description: Established in 2001, Advanced Underground
                      Inspection, LLC provides underground storm
                      and sanitary line video inspections
                      services to include sewer cleaning, catch
                      basin and manhole cleaning, grouting, air
                      testing, pipe and manhole rehabilitation,
                      and site restoration.  Additionally,
                      Advanced Underground Inspection, LLC
                      provides ancillary services related to
                      storm/sewer systems for pump stations and
                      waste water treatment plants including:
                      sludge removal, waterblasting, disposal
                      services and hydro-excavating.  The Company
                      is headquartered in Westland, Michigan.
                      Visit http://www.auinspection.comfor more
                      information.

Chapter 11 Petition Date: May 1, 2018

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

Case No.: 18-46416

Judge: Hon. Thomas J. Tucker

Debtor's Counsel: Lynn M. Brimer, Esq.
                  STROBL & SHARP, PC
                  300 East Long Lake Road, Suite 200
                  Bloomfield Hills, MI 48304
                  Tel: (248) 540-2300
                  Email: lbrimer@stroblpc.com

Total Assets: $860,087

Total Liabilities: $2.55 million

The petition was signed by Jeana Garcia Moir, president.

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

       http://bankrupt.com/misc/mieb18-46416_creditors.pdf

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

             http://bankrupt.com/misc/mieb18-46416.pdf


ALPHA NATURAL: Enters Into Merger Agreement with Contura Energy
---------------------------------------------------------------
Contura Energy, Inc., along with ANR, Inc. and Alpha Natural
Resources Holdings, Inc. (together, "Alpha"), on April 30 disclosed
that the companies have entered into a definitive merger agreement
providing for an all-stock transaction to create a premier U.S.
metallurgical coal platform and cost-competitive thermal coal
portfolio.  The transaction, which has been unanimously approved by
the boards of directors of all parties, is expected to close in the
third quarter of 2018, subject to Alpha shareholder approval and
the satisfaction of other customary conditions.

Under the terms of the agreement, Alpha shareholders will receive
0.4071 Contura common shares for each ANR, Inc. Class C-1 share and
each Alpha Natural Resources Holdings, Inc. common share they own,
representing approximately 46.5% ownership in the merged entity.
In connection with the transaction, Contura is also expected to
file a registration statement on Form Sā€‘4 with the U.S.
Securities and Exchange Commission and list its common stock on the
New York Stock Exchange.  Contura shares currently trade on the OTC
Market.

The resulting combination is expected to enhance competitive
positioning and generate meaningful cost synergies in the range of
$30 million to $50 million annually, including through coal
blending optimization as well as purchasing, operating,
administrative, and capital allocation efficiencies.

The combined entity will retain the Contura Energy name and be led
by Contura's existing management team, with Kevin Crutchfield
continuing as chief executive officer.  Alpha's chairman and chief
executive officer, David Stetson, will resign his role and
transition to the Contura board.  Immediately after closing, the
Contura board will be composed of the five existing Contura
directors as well as the following four individuals who currently
serve on Alpha's board: David Stetson, Daniel Geiger, John
Lushefski, and Harvey Tepner.

"While this transaction would probably not have been possible even
a year ago, resurgent global coal markets, a tightened production
profile by way of recent asset divestments made independently by
both Alpha and Contura, and resulting potential cost synergies
together provide an exciting opportunity for value creation through
combining our respective operational portfolios," said Mr.
Crutchfield.  "The Contura team is excited to join forces with
Alpha's set of highly competitive coal operations and unify some of
the best coal miners in the world under one organization."

"We believe this transaction makes great strategic sense that
benefits our long-term stakeholders," added Mr. Stetson.  "The
combined organization will have a stronger balance sheet, greater
capabilities and a longer reserve life.  More importantly, the
merger will align two companies that share a steadfast commitment
to safety and Running Right."          

Formed by a group of Alpha's former first lien lenders, Contura
launched in July 2016 with an initial acquisition of certain coal
assets from Alpha Natural Resources, Inc., concurrent with Alpha's
emergence from its Chapter 11 reorganization process and as
confirmed by the U.S. Bankruptcy Court for the Eastern District of
Virginia.  Contura and Alpha have since operated independently,
though Contura has purchased and resold to overseas customers a
portion of Alpha's produced metallurgical coal tonnage.

Since its launch, Contura has taken a number of actions to
strengthen its balance sheet, including refinancing its debt,
growing its Trading and Logistics platform, and divesting its two
Powder River Basin thermal mines in December 2017.  Since its
emergence from bankruptcy, Alpha too has taken steps to both
streamline its capital structure and divest certain higher-cost,
active and idle operations through targeted asset divestments.

"This transaction will leverage the prior transformative work
accomplished by both Contura and Alpha management teams to
materially improve each entity's operational, financial and risk
profiles," said Contura board chairman Neale Trangucci.  "Achieving
such a turnaround in less than 2 years is no small task.  Our board
is proud of and appreciates the diligent work of employees and
management of both organizations, and we are very excited about the
future of the new combined company."

Post-merger, Contura's assets will primarily be comprised of a
diversified production profile of high-quality, metallurgical and
thermal coal mines in Central Appalachia, its highly efficient
longwall thermal coal mine in Northern Appalachia, one of the
largest met coal reserves in the U.S. allowing for near-term
organic growth opportunities, and industry-leading export capacity
through its 65 percent ownership interest in the world-class
Dominion Terminal Associates (DTA) coal export facility located in
Newport News, Virginia.  On a pro-forma basis for the full-year
2017, the combined entity sold approximately 12.6 million tons of
metallurgical coal and 13.8 million tons of thermal coal, excluding
sales from divested assets.

Contura is being advised by Ducera LLC, Davis Polk & Wardwell LLP,
and Jefferies LLC.  Alpha is being advised by Moelis & Company LLC
and Katten Muchin Rosenman LLP.

                  About Alpha Natural Resources

Headquartered in Bristol, Virginia, Alpha Natural --
http://www.alphanr.com/-- is a coal supplier, ranked second
largest among publicly traded U.S. coal producers as measured by
2014 consolidated revenues of $4.3 billion.  As of August 2015,
Alpha had 8,000 full time employees across many different states,
with UMWA representing 1,000 of the employees.

Alpha Natural Resources, Inc. (Bankr. E.D. Va. Case No. 15-33896)
and its affiliates filed separate Chapter 11 bankruptcy petitions
on Aug. 3, 2015, listing $9.9 billion in total assets as of June
30, 2015, and $7.3 billion in total liabilities as of June 30,
2015.

The petitions were signed by Richard H. Verheij, executive vice
president, general counsel and corporate secretary.

Judge Kevin R. Huennekens presides over the cases.

David G. Heiman, Esq., Carl E. Black, Esq., and Thomas A. Wilson,
Esq., at Jones Day serve as the Debtors' general counsel.  Tyler P.
Brown, Esq., J.R. Smith, Esq., Henry P. (Toby) Long, III, Esq., and
Justin F. Paget, Esq., serve as the Debtors' local counsel.

Rothschild Group is the Debtors' financial advisor.  Alvarez &
Marshal Holdings, LLC, is the Debtors' investment banker.  Kurtzman
Carson Consultants, LLC, is the Debtors' claims and noticing
agent.

The U.S. Trustee for Region 4 appointed seven creditors of Alpha
Natural Resources Inc. to serve on the official committee of
unsecured creditors.  Dennis F. Dunne, Esq., Evan R. Fleck, Esq.,
and Eric K. Stodola, Esq., at Milbank, Tweed, Hadley & McCloy LLP;
and William A. Gray, Esq., W. Ashley Burgess, Esq., and Roy M.
Terry, Jr., Esq. at Sands Anderson PC, represent the Committee.

Alpha Natural Resources on July 7, 2016, said its plan of
reorganization has been confirmed by the Bankruptcy Court.  On July
26, Alpha Natural Resources and its affiliates emerged from Chapter
11 bankruptcy protection.  The reorganized company is a smaller,
privately held company operating 18 mines and eight preparation
plants in West Virginia and Kentucky.


AMBOY GROUP: Seeks to Hire A. Atkins as Appraiser
-------------------------------------------------
Amboy Group, LLC, seeks approval from the U.S. Bankruptcy Court for
the District of New Jersey to hire an appraiser.

The Debtor proposes to employ A. Atkins Appraisal Corp. to conduct
an appraisal of its equipment.  The firm's hourly rates are:

     Alan Atkins          $250
     Senior Appraiser     $200
     Staff                $100

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

The firm can be reached through:

     Alan Atkins
     A. Atkins Appraisal Corp.
     122 Clinton Road, Suite 4
     Fairfield, NJ 07004
     Phone: (973) 227-1900

                         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 TANK: Sale of 2006 Fontaine 53 Foot Drop Deck Trailer OK'd
-------------------------------------------------------------------
Judge Robert Summerhays of the U.S. Bankruptcy Court for the
Western District of Louisiana authorized American Tank Co., Inc.'s
sale of a 2006 Fontaine 53 foot drop deck trailer bearing VIN
13N25330871539425.

A hearing on the Motion was held on April 3, 2018.

The Debtor will deposit the proceeds of the sale into the general
operating account.

                   About American Tank Company

American Tank Company, Inc., specializes in fabrication, design,
erection, disassembly, inspection and maintenance of API 12B and
AWWA D103 Bolted Tanks.  

American Tank, based in New Iberia, Louisiana, filed a Chapter 11
petition (Bankr. W.D. La. Case No. 17-51160) on Sept. 5, 2017.  In
the petition signed by Larry J. Romero, its president, the Debtor
disclosed $1.76 million in assets and $1.83 million in
liabilities.


Judge Robert Summerhays presides over the case.  

William C. Vidrine, Esq., at Vidrine & Vidrine, PLLC, serves as
bankruptcy counsel.  The Debtor hired Fran R. Henderson, as its
accountant.


ARCIMOTO INC: dbbmckennon Raises Going Concern Doubt
----------------------------------------------------
Arcimoto, Inc., filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K, disclosing a net loss of
$3,315,327 on $127,016 of total revenues for the fiscal year ended
December 31, 2017, compared to a net loss of $1,919,479 on $nil of
total revenues for the year ended in 2016.

The audit report dbbmckennon, in Newport Beach, California, states
that the Company has suffered recurring losses from operations and
has earned limited revenues from its intended operations, which
raises substantial doubt about its ability to continue as a going
concern.

The Company's balance sheet at December 31, 2017, showed total
assets of $17.10 million, total liabilities of $1.32 million, and a
total stockholders' equity of $15.78 million.

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

                       About Arcimoto, Inc.

Arcimoto, Inc., designs, develops, manufactures, and sells
three-wheeled electric vehicles.  The company was formerly known as
WTP Inc and changed its name to Arcimoto, Inc. in December 2011.
Arcimoto, Inc. was founded in 2007 and is headquartered in Eugene,
Oregon.



AVATION PLC: Fitch Places Ratings on Positive Watch
---------------------------------------------------
Fitch Ratings has placed the 'B+' Long-Term Issuer Default Ratings
(IDRs) of Avation PLC (Avation), and its subsidiaries, Avation
Capital S.A. and Avation Group (S) Pte. Ltd., on Rating Watch
Positive.

Concurrently, Fitch has assigned an expected 'BB-(EXP)' rating to
Avation Capital S.A.'s offering of $300 million of senior unsecured
notes due 2021.

Avation intends to use the net proceeds of the offering to
refinance the company's existing 7.50% senior unsecured notes due
2020, to repay certain existing junior and senior secured loans,
and to pay transaction related fees and expenses.

KEY RATING DRIVERS - IDRs and Senior Debt

The Positive Watch reflects Avation's increased financial
flexibility resulting from the expected unsecured notes offering,
given the increase in the proportion of unsecured debt in its
capital structure and an increase in unencumbered assets. Once the
notes are issued, Fitch would expect to upgrade the Long-Term IDR
of Avation and its subsidiaries to 'BB-' from 'B+'.

The notes offering is not expected to result in a change in
leverage, as the company will use proceeds received from the
unsecured bond offering to repay existing debt, including secured
debt. Avation's leverage, as measured by gross debt to tangible
common equity, was 4.2x at Dec. 31, 2017 and is expected to be
reduced in a range of 3.5x to 4.0x in the near term due to equity
built from capital retention.

The expected secured debt paydown will enable Avation to unencumber
a pool of narrowbody and regional aircraft (A321-200 and ATR
72-600) and increase unsecured debt to 34.1% of total debt, on a
pro forma basis, from 17.2% of total debt as of Dec. 31, 2017. The
pro forma unsecured debt level is within Fitch's 'bb' quantitative
benchmark range for balance sheet-intensive finance and leasing
companies. The company's unencumbered pool is expected to grow to
approximately $150 million as a portion of the debt proceeds will
be used to repay secured debt. Fitch believes this issuance will
improve the firm's funding flexibility and will expand its investor
base.

Avation's credit ratings are supported by its young average fleet
age of 2.9 years (excluding finance leases) as of Dec. 31, 2017,
currently supportive demand dynamics for the majority of Avation's
fleet, solid profitability, reduced lessee concentration, which
Fitch views as adequate; and measured fleet growth, which is
expected to persist over the outlook horizon.

These strengths are counterbalanced by Avation's limited economies
of scale and high aircraft concentration when compared to larger
lessors; the presence of turboprops in the portfolio, which Fitch
views as niche aircraft; exposure to certain lower credit quality
lessees, which is outsized relative to peers; elevated balance
sheet leverage, as measured by gross debt to tangible common
equity; a primarily secured funding profile, and potential
limitations relating to management depth.

Rating constraints applicable to the aircraft leasing industry more
broadly include the monoline nature of the business, vulnerability
to exogenous shocks, potential exposure to residual value risk,
sensitivity to oil prices, reliance on wholesale funding sources
and increased competition.

Avation continues to reduce its fleet age and customer
concentration primarily through acquisitions of new aircraft, which
most recently included two ATR 72-600s, an A330-300 and a
B777-300ER. As of Dec. 31, 2017, top lessees were Virgin Australia
Holdings Limited (26% of lease revenue), VietJet Aviation Joint
Stock Company (21%), Philippine Airlines (13%), EVA Air Corporation
(10%), and Thomas Cook Airlines Limited (8%). The company has
meaningfully reduced exposure to Virgin Australia in recent years,
from 66% of lease revenue for the fiscal year ended June 30, 2015
to 26% for the six months ended Dec. 31, 2017. Avation's average
fleet age has also improved, declining from 5.3 years to 2.9 years
over the same period.

Despite recent growth, the portfolio remains concentrated, with
just 37 aircraft as of Dec. 31, 2017. As a result, the portfolio is
more exposed to individual lessee credit events, when compared to
larger peers. For example, during the first half of fiscal 2018,
Avation incurred an $8 million impairment charge related to the
transition of an Airbus A320-200 from Air Berlin PLC & Co.
Luftverkehrs KG (Air Berlin) to EasyJet Airline Company Limited
after Air Berlin's bankruptcy filing. Still, the charge was more
than offset by the release of $10.5 million of maintenance
reserves.

Fitch anticipates that Avation will maintain adequate liquidity in
the near term. As of Dec. 31, 2017, the company had $82.8 million
in cash, a $30 million warehouse credit facility and a $20 million
revolving credit facility. Pro forma for the offering, liquidity
sources are expected to exceed uses by 1.4x over the next 12
months. While Avation has limited near term debt maturities, it has
three ATR 72 turboprop aircraft on order for placement during
calendar year 2018 and three aircraft to be delivered in calendar
year 2019.

Fitch expects that Avation's lease revenue yields will remain
around 11%-12% over the next several years, indicating strong
profitability prospects from contractual leases. Overall, the
company's average remaining lease term was 7.9 years as of Dec. 31,
2017, supporting cash flow predictability for some time, absent
material lessee bankruptcies.

The expected unsecured debt rating of 'BB-(EXP)' reflects the
expectation that Avation's Long-term IDR will be upgraded by one
notch following the closing of the issuance. The rating also
reflects modest, though improved, unsecured debt as a portion of
total debt as of Dec. 31, 2017 pro forma for the notes offering, as
well as an available pool of unencumbered assets, which suggest
average recovery prospects for unsecured debtholders.

RATING SENSITIVITIES - IDRs and Senior Debt

If the company completes the notes offering, the IDRs are expected
to be upgraded by one notch and the existing unsecured debt
ratings, 'B+'/'RR4', are expected to be withdrawn as these
obligations will be paid in full. If the company does not complete
the notes offering, Fitch will remove the ratings from Rating Watch
Positive, affirm the ratings with a Stable Outlook, and withdraw
the expected rating on the notes offering.

Upon completion of the notes offering, Fitch would not expect
upward rating momentum to emerge over the near term. However, over
the long term, Avation's ratings could be positively influenced by
improved scale efficiencies, leverage approaching 3.0x, increased
utilization of unsecured funding sources, and continued
demonstration of residual-value risk management. Improved fleet,
geographic and/or lessee diversification, provided such actions are
undertaken at a moderate pace and do not adversely affect
underwriting or pricing terms, would also be viewed positively.

The ratings could be adversely affected by the credit deterioration
of underlying lessees, particularly those that represent a
meaningful portion of Avation's portfolio, which could result in
lower revenue yields and the need to redeploy aircraft. Factors
that could also lead to negative rating momentum include
maintenance of leverage above 4.0x, rapid expansion that is not
accompanied by consistent underwriting standards and commensurate
growth in capital levels and staffing, deterioration in residual
value realizations, or an inability to successfully navigate market
downturns.

The expected rating assigned to the senior unsecured debt is
expected to be equalized with the company's Long-Term IDR upon
resolution of the Positive Watch and would be expected to move in
tandem. However, the unsecured debt rating could be notched below
Avation's IDR should secured debt increase as a percentage of total
debt, adversely affecting the unencumbered pool contracts and
expected recoveries on the senior unsecured debt.

Fitch has placed the following Ratings on Rating Watch Positive:

Avation PLC

  --Long-Term IDR 'B+';

Avation Capital S.A.

  --Long-Term IDR 'B+';

  --Senior unsecured debt 'B+'/'RR4'.

Avation Group (S) Pte. Ltd.

  --Long-Term IDR 'B+'.

Fitch has assigned the following expected rating:

Avation Capital S.A.
  
  --Senior unsecured debt 'BB-(EXP)'.

According to Fitch's "Non-Bank Financial Institutions Rating
Criteria", the agency typically assigns recovery ratings to issues
of non-bank financial institutions with a Long-Term IDR of 'B+' or
lower. Since Avation's Long-term IDRs are expected to be to
upgraded to 'BB-' from 'B+' upon the resolution of the Positive
Watch, Avation's expected issue level rating does not correspond
with a recovery rating.

Avation is a Singapore-headquartered commercial passenger aircraft
leasing company focused on turboprop and jet aircraft in the
Asia-Pacific and European regions. As of Dec. 31, 2017, its fleet
contained 19 ATR72 500-600s, 16 narrowbody regional jets (A320-321s
and F100s) and 2 widebody aircraft (A300-300 and B777-300ER). The
company was incorporated in England and Wales in 2006 and is listed
on the London Stock Exchange under the ticker AVAP.


BEACH COMMUNITY: May 15 Auction of All Beach Community Bank Shares
------------------------------------------------------------------
Judge Henry A. Callaway of the U.S. Bankruptcy Court for the
Northern District of Florida authorized Beach Community Bancshares,
Inc.'s bidding procedures in connection with the sale of all of its
shares in Beach Community Bank to the David F. Bolger 2018
Irrevocable Stock Trust for $850,000, subject to overbid.

Except as otherwise provided, a Qualified Bidder that desires to
make a Bid will deliver written copies of its bid not later than
12:00 noon (PET) on May 11, 2018, and will comply with the
requirements set forth in the Bid Procedures for making such bid.

As further described in the Bid Procedures, if a Qualified Bid
other than the Purchaser's Bid is timely received, the Auction will
be held on May 15, 2018 at 10:00 a.m. (PET), and the Debtor shall,
not later than 12:00 noon (PET) on May 14, 2018, notify the
Purchaser, all Qualified Bidders who have submitted a Qualified Bid
and expressed their intent to participate in the Auction, the
counsel for the Trust Preferred, and the U.S. Trustee that the
Auction will be held on May 15, 2018 at 10:00 a.m., at the offices
of Nelson Mullins Riley & Scarborough LLP, Atlantic Station, 201
17th Street NW, Suite 1700, Atlanta, Georgia 30363.

Not later than three days after entry of the Order, the Debtor will
cause the Auction and Sale Notice to the Notice Parties.  

Recognizing the value and benefits that the Purchaser has provided
to the estate by entering into the Agreement, as well as the
Purchaser's expenditure of time, energy and commitment of
resources, the Break-Up Fee is approved and the Debtor is
authorized and directed to pay the Break-Up Fee to the Purchaser
when earned pursuant to the Agreement.

Objections, if any, to the relief requested in the Sale Motion must
be filed no later 12:00 noon (PCT) on May 11, 2018.  If an Auction
takes place, any objections to the conduct of the Auction or the
bid of the winning bidder may be made no later than 12:00 noon
(PCT) on May 17, 2018.

The Sale Hearing is set for May 18, 2018 at 9:00 a.m. (PCT).

All time periods set forth in the Order will be calculated in
accordance with Bankruptcy Rule 9006(a).

Notwithstanding the possible applicability of Bankruptcy Rule
6004(h), the Order will be immediately effective and enforceable
upon its entry.

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

     http://bankrupt.com/misc/Beach_Community_44_Order.pdf

               About Beach Community Bancshares

Beach Community Bancshares, Inc., operates as the bank holding
company for Beach Community Bank that provides a range of banking
services to individuals, businesses, and non-profit organizations
in Florida.

Beach Community Bancshares, Inc., filed a Chapter 11 petition
(Bankr. N.D. Fla. Case No. 18-30334) on April 9, 2018.  In the
petition signed by Anthony A. Hughes, president and CEO, the Debtor
estimated $500,000 to $1 million in total assets and $10 million to
$50 million in total liabilities.  Charles F. Beall, Jr., Esq., at
Moore, Hill & Westmoreland, P.A., is the Debtor's counsel.  Peter
J. Haley, Esq., at Nelson Mullins Riley & Scarborough LLP, is the
Debtor's co-counsel.


BESTWALL LLC: Future Claimants' Rep Taps FTI as Financial Advisor
-----------------------------------------------------------------
Sander Esserman, the legal representative for future claimants of
Bestwall LLC, seeks approval from the U.S. Bankruptcy Court for the
Western District of North Carolina to hire FTI Consulting, Inc. as
his financial advisor.

Mr. Esserman requires a consultant on financial matters arising in
the Debtor's Chapter 11 case, including an evaluation of the
financial condition of the Debtor and negotiation of the economic
terms of a plan of reorganization, according to court filings.

Mr. Esserman proposes to retain FTI on the same terms and
conditions as the retention of the firm by the official committee
of asbestos claimants.  He anticipates that the firm will provide
the same services and under the same fees and expenses.

The court on Feb. 14, 2018 approved the application filed by the
asbestos claimants' committee to employ FTI and pay the firm at its
standard hourly rates, which range from $700 to $1,075 for senior
managing directors, $450 to $855 for directors, senior directors
and managing directors, $300 to $620 to consultants and senior
consultants, and $140 to $270 for administrative staff and
paraprofessionals.  

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

The firm can be reached through:

     Matthew Diaz
     FTI Consulting, Inc.
     Three Times Square, 9th Floor
     New York, NY, 10036
     Tel: +1 212-247-1010
     Fax: +1 212-841-9350
     Email: matt.diaz@fticonsulting.com

                        About Bestwall LLC

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

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

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

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

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

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

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

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


BIBHU LLC: Appointment of Y. Geron as Chapter 11 Trustee Approved
-----------------------------------------------------------------
The Hon. Martin Glenn of the U.S. Bankruptcy Court for the Southern
District of New York approved the appointment of Yann Geron, Esq.,
as chapter 11 trustee for Bibhu LLC.

On April 6, 2018, William K. Harrington, the United States Trustee
for Region 2, applies to the Bankruptcy Court, for approval of his
appointment of Yann Geron, Esq. as the chapter 11 trustee in this
case.

The Chapter 11 Trustee bond is initially set at $105,000.

                          About Bibhu LLC

Bibhu, LLC filed a Chapter 11 bankruptcy petition (Bankr. S.D.N.Y.
Case No. 17-10042) on Jan. 10, 2017.  In the petition signed by its
authorized representative, Bihbu Mohapatra, the Debtor estimated
less than $100,000 in assets and less than $1 million in
liabilities.

Judge Martin Glenn presides over the case.

Alla Kachan, Esq., at the Law Offices of Alla Kachan P.C. serves as
the Debtor's bankruptcy counsel.

Yann Geron was appointed Chapter 11 trustee for the Debtor.


BICOM NY: Seeks August 3 Plan Exclusivity Period Extension
----------------------------------------------------------
BICOM NY, LLC, ISCOM NY, LLC, and Bay Ridge Automotive Company, LLC
("BRAC") d/b/a Bay Ridge Ford request the U.S. Bankruptcy Court for
the Southern District of New York to extend the exclusive periods
to file a chapter 11 plan and solicit acceptances of a plan through
August 3, 2018 and October 3, 2018, respectively.

A hearing will be held on May 17, 2018 at 11:00 a.m. during which
time the Court will consider extending the Debtors' exclusive
periods to file a chapter 11 plan and solicit acceptances thereof.
Responses and objections must be filed and served no later than May
10.

Under the Extension Order and unless extended, the exclusive period
to file a plan currently expires on May 6, 2018 and the period for
the Debtors to solicit acceptances of a plan filed within the
Exclusive Filing Period currently expires on July 5, 2018.

Prior to the filing of this Motion, the Debtors began drafting a
plan of liquidation to be jointly proposed by the Debtors and the
Creditors' Committee. The central components of the plan will be
the establishment of a post-confirmation liquidation trust that
will pursue the estates' causes of action and a comprehensive
settlement agreement (the "Global Settlement") between JPMorgan
Chase Bank, N.A. (DIP Lender), the Debtors, and the Creditors'
Committee that will, inter alia: (i) resolve the parties claims
against each other, including the outstanding secured and
super-priority claims of the DIP Lender, (ii) provide for the
sharing between the DIP Lender and the Debtors' estate of estate
and non-estate assets, and (iii) require the DIP Lender's support
and funding of the plan process and establishment of the trust.

However, the parties are still in the midst of negotiating the
Global Settlement, which could not have been finalized until the
resolution of the BRAC Sale, and expect that the terms of the
settlement will be finalized prior to the hearing on this Motion.

The Debtors assert that the finalization of the Global Settlement
is an unresolved contingency that weighs heavily in favor of
extending the Exclusive Periods. The Debtors do not have sufficient
assets to satisfy the DIP Lenders super-priority (or secured)
claims upon the effective date of a plan. Once the Settlement
Agreement is finalized the process of proposing and obtaining
approval of a chapter 11 liquidation plan will not be a protracted
or controversial.

Thus, the Debtors may not be able to confirm a plan without
obtaining the DIP Lender's support. In addition, as the Debtors
have ceased operating as going concerns and the Creditors'
Committee believes that the Debtors' estates hold potentially
valuable causes of action, the centerpiece of any plan will be the
establishment of a post-confirmation trust.


In addition, the Debtors require additional time to prepare a plan
and disclosure statement that provide adequate information. The
Debtors need to complete their review and assessment of many of the
486 claims that have been filed against the Debtors, including over
$5.8 in administrative expenses claims and $30 million in other
priority claims that need to be addressed before the estate can
confirm a chapter 11 plan. The Debtors contend that it cannot
provide adequate information in a disclosure statement as required
by the Bankruptcy Code without understanding the number, nature,
and amount of valid claims against the estate.

Moreover, the Debtors mention that they have made substantial
progress in negotiations with creditors and towards a presenting a
confirmable plan. The Debtors' negotiations with creditors and
interested parties have yielded consensual resolutions that have
proven indispensable to allowing the Debtors to pursue and complete
their sales process. The outcomes of some of these negotiations
include:

     (a) Securing access to the DIP Facility, including subsequent
extensions of the maturity date;

     (b) Negotiating the Bidding Procedures Order with Jaguar Land
Rover North America, LLC and Maserati North America, Inc., the DIP
Lender, and other interested parties which narrowed the grounds on
which the Manufacturers could object to the assumption and
assignment of the franchise agreements and which reduced
uncertainty to the Debtors, the Manufactures, and buyers during the
sale process;

     (c) Entering into a stipulation with BICOM's landlord,
Georgetown Eleventh Avenue Owners, LLC, whereby Georgetown agreed
to defer rent in the approximate monthly amount of $800,000,
BICOM's largest administrative expense, through September 30, 2017,
which rent deferral was later extended to November 17, 2017. The
parties have also compromised Georgetown's cure claim and have
reached a global settlement;

     (d) Resolving the motions of Nissan North America, Inc. and
Nissan Motor Acceptance Corporation for relief from the automatic
stay to permit continuation of an action pending with the District
Court for the Southern District Court of New York;

     (e) Obtaining agreement from ISCOM's landlord to permit ISCOM
to continue using its space during the case despite the termination
of the lease prior to the Petition Date;

     (f) Avoiding costly and protracted litigation with Plante
Consulting, LLC concerning the results of the first auction by,
inter alia, conducting a second auction at which Plante's
Successful Bid was higher and/or better than its bid at the first
auction and which required Plante to provide a non-refundable
deposit to mitigate the risk that Ford would not approve Plante as
dealer; and

     (g) Spearheading negotiations between Mr. Charles Chalom,
Plante, the Creditors Committee, the DIP Lender, and TD Bank to
salvage the BRAC Sale and avoid administrative insolvency. Pursuant
to the Second Reconstitution of Equity of Plante Consulting, LLC,
100% of the equity interests in Plante would be assigned to Charles
Chalom upon the closing of the BRAC Assets to Plante

The Debtors have worked cooperatively with the DIP Lender and the
Creditors' Committee throughout these cases in an effort to
maximize the value of the estates. Thus, there is no reason to
believe that the Debtors are seeking the extension to pressure or
coerce creditors. As shown above, the Debtors have proactively
engaged with creditors in good faith and other interested parties
and have received the support of the DIP Lender and the Creditors'
Committee throughout these cases.

                      About Bicom NY LLC

BICOM NY, LLC dba Jaguar Land Rover Manhattan --
http://www.landrovermanhattan.com/-- is a dealer of Jaguar and
Land Rover cars in New York City.  ISCOM NY, LLC dba Maserati of
Manhattan -- http://www.maseratiofmanhattan.com/-- is a retailer
of Maserati cars in New York City.

BICOM NY, and ISCOM NY and related entity Bay Ridge Automotive
Company, LLC, sought Chapter 11 protection (Bankr. S.D.N.Y. Case
Nos. 17-11906 to 17-11908) on July 10, 2017.  

In the petitions signed by Gary B. Flom, manager, BICOM NY
disclosed $37.37 million in total assets and $12.17 million in
total liabilities as of the bankruptcy filing, and ISCOM NY
disclosed $4.85 million in total assets and $5.33 million in total
liabilities.

Judge Michael E. Wiles presides over the cases.

Eric J. Snyder, Esq., at Wilk Auslander LLP, is the Debtors'
bankruptcy counsel.  The Debtors hired Aboyoun & Heller, LLC, as
special counsel; and JND Corporate Restructuring as administrative
agent.

On July 31, 2017, the U.S. Trustee for Region 2 appointed an
official committee of unsecured creditors.  Moses & Singer, LLP, is
the Committee's legal counsel.


BIRCH WOOD: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: Birch Wood Inc.
           dba Bybrook Farm
        PO Box 68
        South Woodstock, VT 05071-0068

Business Description: Birch Wood Inc. listed its business as
                      Single Asset Real Estate (as defined in 11
                      U.S.C. Section 101(51B)).  Birchwood owns in
                      fee simple a real property located at
                      327 Fletcher Schoolhouse Rd. South
                      Woodstock, VT 05071 valued by the Company at

                      $2.80 million.

Chapter 11 Petition Date: May 1, 2018

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

Case No.: 18-10184

Debtor's Counsel: Raymond J Obuchowski, Esq.
                  OBUCHOWSKI LAW OFFICE
                  PO Box 60
                  Bethel, VT 05032-0060
                  Tel: (802) 234-6244
                  Fax: (802) 234-6245
                  Email: ray@oeblaw.com

Total Assets: $2.81 million

Total Liabilities: $1.81 million

The petition was signed by Gary Moore, president.

The Debtor lists White County Holding LLC as its sole unsecured
creditor holding a claim of $11,800.

A full-text copy of the petition is available for free at:
  
          http://bankrupt.com/misc/vtb18-10184.pdf


BK RACING: Trustee Seeks to Hire Iron Horse Auction
---------------------------------------------------
Matthew Smith, the Chapter 11 trustee for BK Racing, LLC, received
approval from the U.S. Bankruptcy Court for the Western District of
North Carolina to hire Iron Horse Auction Company, Inc.

The firm will help the trustee determine the value and prepare an
inventory of the Debtor's personal property.  

Iron Horse will be paid $3,000 for its services.

William Lilly, Jr., a principal of Iron Horse, disclosed in a court
filing that he is a "disinterested person" as defined in section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     William B. Lilly, Jr.
     Iron Horse Auction Company, Inc.
     P.O. Box 1267
     Rockingham, NC 28380
     Phone: 704-985-0830 / 910-997-2248
     Email: bill@ironhorseauction.com

                          About BK Racing

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

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

Judge Craig J. Whitley presides over the case.  The Debtor hired
The Henderson Law Firm PLLC as its legal counsel.

Matthew W. Smith was appointed to serve as Chapter 11 trustee for
the Debtor.  The trustee hired Grier Furr & Crisp, PA as his legal
counsel, and The Finley Group, Inc. as his financial advisor.


BOLDER ENTERPRISES: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------------
Debtor: Bolder Enterprises, LLC
        P.O. Box 390336
        Denver, CO 80239

Business Description: Bolder Enterprises, LLC, a privately
                      held company in Denver, Colorado, is a
                      merchant wholesaler of groceries and
                      related products.

Chapter 11 Petition Date: April 30, 2018

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

Case No.: 18-13666

Judge: Hon. Elizabeth E. Brown

Debtor's Counsel: Jeffrey Weinman, Esq.
                  WEINMAN & ASSOCIATES, P.C.
                  730 17th St., Ste. 240
                  Denver, CO 80202
                  Tel: 303-572-1010
                  Email: jweinman@epitrustee.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by P&B Enterprises, LLC, owner.

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

        http://bankrupt.com/misc/cob18-13666_creditors.pdf

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

             http://bankrupt.com/misc/cob18-13666.pdf


BON-TON STORES: Proposed $780M Sale of All Assets Approved
----------------------------------------------------------
Judge Mary F. Walrath of the U.S. Bankruptcy Court for the District
of Delaware authorized The Bon-Ton Stores, Inc. and its
debtor-affiliates to sell substantially all assets to a contractual
joint venture consisting of GA Retail, Inc. and Tiger Capital
Group, LLC, and the Indenture Trustee, for an aggregate purchase
price of approximately $780 million.

The Sale Hearing was held on April 18, 2018.

After the conclusion of the Auction held on April 16-17, 2018, and
in accordance with the Bidding Procedures; the Debtors, in
consultation with the Consultation Parties, determined in a valid
and sound exercise of their business judgment that the highest and
best Qualifying Bid for the Assets was that of the Purchasers.

All amounts payable to the Purchaser and/or the Agent (GA and
Tiger) under the Agency Agreement will be payable to the Purchaser
and/or the Agent without the need for any application of the
Purchaser and/or the Agent therefor or any further order of the
Court.  The DIP Administrative Agent is authorized to apply the
Cash Purchase Price in accordance with the Agency Agreement and the
Final DIP Order without the need for any application of the DIP
Administrative Agent or any further order of the Court.  The
professionals for the DIP Administrative Agent and the DIP Tranche
A-1 Documentation Agent are authorized to immediately receive and
apply any amounts received pursuant to the Payoff Letter without
the need to comply with the provisions of paragraph 35 of the Final
DIP Order.

The Debtors, the Purchasers and the Agent (as applicable) will be
authorized to sell or cause to be sold or otherwise dispose of all
Merchandise, the Owned FF&E and other Assets to be sold pursuant to
the Agency Agreement free and clear of any and all Encumbrances.

The consent of the DIP Administrative Agent, the DIP Tranche A-1
Documentation Agent, the DIP Lenders, and the Prepetition ABL
Parties to the Sale on the terms set forth in the Order and in the
Agency Agreement is subject to the receipt by the DIP
Administrative Agent of the Cash Purchase Price and the Payoff
Letter.

The Debtors, the Purchasers and the Agent will not extend the Sale
Termination Date beyond Aug. 31, 2018, unless extended by mutual
written agreement of the Debtors, the Purchaser and the Agent.  The
Agent may, in its discretion, earlier terminate the GOB Sale on a
Store-by-Store basis upon not less than seven days' prior written
notice to the Debtors (and the affected landlords), subject to the
terms and conditions of the Agency Agreement.

In connection with a motion by the Debtors to reject any lease,
which will be served on notice to the affected parties (including
any party with an ownership interest in the property to be
abandoned), pursuant to section 554(a) of the Bankruptcy Code, the
Debtors, the Purchasers and the Agent are permitted to abandon
property of the Debtors' estates in accordance with the terms and
provisions of the Agency Agreement, without incurring liability to
any person or entity.  

In the event of any such abandonment, all applicable landlords will
be authorized to dispose of such property without any liability to
any individual or entity that may claim an interest in such
abandoned property, and such abandonment will be without prejudice
to any landlord's right to assert any claim based on such
abandonment and without prejudice to the Debtors or any other party
in interest to object thereto.

Before any sale, abandonment or other disposition of the Debtors'
computers (including software) and/or cash registers and any other
point of sale FF&E located at the Stores ("POS Equipment") that may
contain customer lists, identifiable personal and/or confidential
information about the Debtors' employees and/or customers, or
credit card numbers, takes effect, the Debtors will use
commercially reasonable efforts to remove or cause to be removed
the Confidential Information from the POS Equipment.

The Agent will accept the Debtors' gift certificates, gift cards,
store credits, return credits, or similar merchandise credits
issued by the Debtors for a period of 10 days from and including
the Sale Commencement Date.  The Agent will accept returns of goods
sold by the Debtors prior to the Closing for a period of ten days
from and including the Sale Commencement Date.  All sales of
Merchandise pursuant to the Agency Agreement will be "final sales"
and "as is," and appropriate signage and sales receipts will
reflect the same.

During the Sale Term, the Agent will be granted a limited license
and right to use all Intellectual Property for purposes of
conducting the Sale.  The Agent will be permitted to include in the
Sale Additional Agent Merchandise in accordance with the terms and
provisions of the Agency Agreement.

During the Sale Term, all sales, excise, gross receipts and other
taxes attributable to sales of Merchandise and Additional Agent
Merchandise, as indicated on the Debtors' point of sale equipment
(other than taxes on income) payable to any taxing authority having
jurisdiction will be added to the sales price of Merchandise and
Additional Agent Merchandise and collected by Agent, on Debtors'
behalf, at the time of sale.  Such Sales Taxes will be paid to the
Taxing Authorities as set forth in the Agency Agreement.  All Sales
Taxes will be deposited into a segregated account designated by the
Debtors and the Agent solely for the deposit of such Sales Taxes.

The Debtors and/or Agent, as applicable, are directed to remit all
Sales Taxes arising from the Sale to the applicable taxing
authorities as and when due, provided that in the case of a bona
fide dispute the Debtors and/or the Agent are only directed to pay
such taxes upon the resolution of the dispute, if and to the extent
that the dispute is decided in favor of the taxing authority.

Subject to the terms set forth in the Agency Agreement, the Debtors
and/or the Agent (as the case may be) are authorized and empowered
to transfer Assets among the Stores and the Distribution Centers.
The Agent is authorized to sell or cause to be sold or otherwise
dispose of the Debtors' FF&E and abandon the same, in each case, as
provided for and in accordance with the terms of the Agency
Agreement.

Upon the payment of the Cash Purchase Price and subject to the
Purchasers' obligation to Pay Expenses and fund the Wind-Down
Payment, until all Assets have been sold or otherwise disposed of,
and solely to the extent that any Assets or Proceeds are,
notwithstanding the provisions of the Order, subsequently
determined to constitute property of the Debtors' estates, the
Purchasers will have a superpriority administrative expense claim
against the Debtors to the extent of any amounts owing from the
Debtors to Purchaser in connection with the Agency Agreement but
subject in all respects to the terms of the Agency Agreement and
the Order.

On the Closing, and consistent with the Wind-Down Budget, the Agent
will assume the obligation to pay (a) 503(b)(9) Claims up to a
maximum aggregate amount of $2 million, and (b) Stub Rent Claims up
to a maximum aggregate amount of $8 million, which amount will not
be reduced in the event Stub Rent Claims total less than the Stub
Rent Cap.  An amount equal to the sum of the 503(b)(9) Cap and the
Stub Rent Cap will be placed into a segregated account to be held
in trust for the benefit of holders of 503(b)(9) Claims and Stub
Rent Claims.

To the extent the sum of all allowed Stub Rent Claims or 503(b)(9)
Claims, exceeds the applicable Stub Rent Cap or the 503(b)(9) Cap,
such claims will be paid pro rata up to the Stub Rent Cap or the
503(b)(9) Cap, as applicable, or as otherwise agreed to with the
Creditors' Committee and subject to further Court approval, if
required.  All payments on account of Stub Rent Claims and
503(b)(9) Claims will be paid directly to the applicable claimants.
All payments made, subject to the Stub Rent Cap and the 503(b)(9)
Cap, will be credited against the Wind-Down Payment.

At the Agent's expense, within 10 days after the entry of the
Order, the Debtors will file the Creditor Notice and serve such
notice on all known trade creditors and landlords identifying the
503(b)(9) Claim and Stub Rent Claim for each trade creditor and
landlord, as applicable.  The Debtors will give each trade creditor
and landlord no less than 30 days to file a response.

At the Closing, all funds held in escrow by Wilmington Trust,
National Association ("WT") pursuant to that certain Escrow
Agreement dated as of March 5, 2018, by and among the members of
Agent, the Second Lien Noteholders, and WT will be released at the
Closing for application to the Cash Purchase Price.  Upon receipt
by the DIP Administrative Agent and certain other persons as
directed in the Payoff Letter of the Cash Purchase Price pursuant
to Section 3.1(a) of the Agency Agreement, all ongoing commitments
under the DIP Credit Agreement (as defined in the Final DIP Order)
will be canceled and terminated.

To the extent that there is Merchandise remaining at the Sale
Termination Date, such Remaining Merchandise will be deemed
automatically transferred to Agent free and clear of all liens,
claims, and encumbrances.  The Agent and its affiliates will be
authorized to sell or cause to be sold or otherwise dispose of the
Remaining Merchandise with all logos, brand names, and other
Intellectual Property intact, and will be authorized to advertise
the sale of the Remaining Merchandise using the Intellectual
Property.

Following the payment of the Cash Purchase Price but subject to the
Purchasers' obligation to pay Expenses and fund the Wind-Down
Payment in accordance with the Wind-Down Budget, except as
otherwise set forth in the Agency Agreement or in the Order, all
Proceeds will be the sole property of the Purchasers, and they will
be entitled to retain all Proceeds for its own account, subject to
further distribution among the entities comprising the Purchasers
pursuant to any agreements between the entities comprising the
Purchasers and the Second Lien Noteholders.

Notwithstanding anything to the contrary in the Order, the Initial
Store Closing Order will continue to apply to all stores being
closed thereunder, and, except as set forth herein, any side
letters executed pursuant to such order will continue to govern the
sales as such Initial Closing Stores.  The Debtors will pay all
fees, costs, and expenses that are payable to or that become
payable to the contractual joint venture composed of Hilco Merchant
Services, LLC and Gordon Brothers Retail Partners, LLC ("JV Agent")
under and in accordance with the Initial Store Closing Order and
the Store Closing Agreement, and no liens or superpriority claims
arising under the Order will be senior to any liens or claims
granted to the JV Agent pursuant to the Initial Store Closing
Order,until the JV Agent is indefeasibly paid all Amounts Due.

Upon payment by the Purchasers of the Cash Purchase Price and
receipt by the DIP Administrative Agent of the Pay-Off Amount and
Pay-Off Letter, all indebtedness and obligations of the Borrowers
and the other Obligors to the DIP Agent and the DIP Lenders arising
under the DIP Loan Agreement and the other Loan Documents will be
indefeasibly paid in full and satisfied in full and discharged
without any further action.

The Purchasers will fund at Sale Commencement Date in an account
designated by the Debtors an amount equal to $15.8 million, which
represents the aggregate of: (a) the Professional Fee Carve Out
Cap, plus (b) the Wind-Down Carve Out Amount, plus (c) the amounts
contemplated under paragraph 39(a)(iii) of the Final DIP Order, in
each case calculated as of the date of the Closing.

Following the occurrence of the Closing, the adversary proceeding
captioned The Official Committee of Unsecured Creditors of the
Bon-Ton Stores, Inc. v. Wells Fargo Bank, National Association, et
al., Adv. Pro. Case No. 18-50381 (MFW) (Bankr. D. Del.) is deemed
dismissed with prejudice and the Committee will file an appropriate
notice of dismissal dismissing such adversary proceeding.

The automatic stay pursuant to section 362 of the Bankruptcy Code
is modified with respect to the Debtors to the extent necessary,
without further order of the Court, to allow the Purchasers and the
Agent to deliver any notice provided for in the Agency Agreement
and allow the Agent and the Purchaser to take any and all actions
permitted or required under the Agency Agreement in accordance with
the terms and conditions thereof or order of the Court.

The Backup Bidder is approved and the bid submitted by the Backup
Bidder is approved and authorized.

Notwithstanding anything to the contrary contained in the Order,
the Agent will not be entitled to sell any furniture, fixtures,
decorations, displays, lighting or cabinets that are owned by G-III
Apparel Group, Ltd. but used by the Debtors in connection with the
sale and display of Calvin Klein sportswear, suits or performance
wear, and the G-III Owned Fixtures will not be considered Assets.

Absent agreement between Comenity Bank and the Agent or the
Merchant, as applicable, Comenity's Limited Objection and
Reservation of Rights with Respect to the Sale, Including Any
Assumption and Assignment of the Program Agreement is resolved.

Notwithstanding anything to the contrary contained in the Order,
the Order does not approve the sale or transfer of the software of
Infor (US), Inc., or grant any rights to possess or use the Infor
Software, to any purchaser of any of the Debtors' assets.
No provision of the Order, the Motion, or the Agency Agreement will
authorize the Debtors to: (i) assume, assume and assign, or
transfer any agreement between any Debtor and SAP America, Inc.,
SAP Industries, Inc., Ariba, Inc., or their affiliates; (ii) sell,
transfer, or assign any software, proprietary information, or cloud
services owned, licensed, or provided by the SAP Entities to the
Purchasers and/or the Agent; or (iii) use, or allow the shared use
of, the Software or any Software-related services provided by the
SAP Entities by or for the benefit of the Purchasers and/or the
Agent or any other third party.

Notwithstanding anything to the contrary in the Order, the sale
will not be free and clear of, and will not extinguish any party's
rights pursuant to: (i) that certain Construction, Operating and
Reciprocal Easement Agreement, dated as of Jan. 8, 2002 by and
between Meadowbrook Associates LLC and Parisian, Inc. which was
recorded on Jan. 17, 2002, in the Register of Deeds Office for
Oakland County, Michigan, in Liber 24540, Page 506; and (ii) that
certain Supplemental Agreement, dated Jan. 8, 2002 by and between
Meadowbrook Associates LLC and Parisian, Inc., with respect to
which a Notice of Supplemental Agreement, dated Jan. 8, 2002, was
recorded on Jan. 17, 2002, in the Register of Deeds Office for
Oakland County, Michigan in Liber 24540, Page 499.

Notwithstanding Bankruptcy Rules 4001 and 6004, or any other law
that would serve to stay or limit the immediate effect of the
Order, the Order will be effective and enforceable immediately upon
entry and its provisions will be self-executing.

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

    http://bankrupt.com/misc/Bon-Ton_Stores_632_Order.pdf

                    About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--

with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 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.


BRANDENBURG FAMILY: Taps KREP to Sell Thornhill Properties
----------------------------------------------------------
The Brandenburg Family Limited Partnership seeks approval from the
U.S. Bankruptcy Court for the District of Maryland to hire a real
estate broker.

The Debtor proposes to employ Kelley Real Estate Professionals in
connection with the sale of its real properties located at 1064 E.
Thornhill Place and 1082 E. Thornhill Place, Frederick, Maryland.

KREP will get a commission of 6% upon the sale of the properties.

Susan Kelley, principal of KREP, disclosed in a court filing that
her firm is a "disinterested person" as defined in section 101(14)
of the Bankruptcy Code.

The firm can be reached through:

     Susan Kelley
     Kelley Real Estate Professionals
     23 West Main Street
     Middletown, MD 21769
     Phone: (240) 674-1089
     Email: Sue@kelleypros.com

                   About The Brandenburg Family
                        Limited Partnership

Based in Jefferson, Maryland, The Brandenburg Family Limited
Partnership is a Maryland limited partnership that owns parcels of
real property in both Maryland and Pennsylvania.

The Brandenburg Family LP sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Md. Case No. 18-11041) on Jan. 25, 2018.
In the petition signed by Dwight C. Brandenburg, managing partner,
the Debtor estimated assets and liabilities of $1 million to $10
million.  Judge Thomas J. Catliota presides over the case.
Mehlman, Greenblatt & Hare, LLC, is the Debtor's legal counsel.

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


BUCK SPRINGS: Taps Chamberlain Financial as Accountant
------------------------------------------------------
Buck Springs, Inc., received approval from the U.S. Bankruptcy
Court for the Eastern District of Texas to hire Chamberlain
Financial Services as its accountant.

The firm will assist the Debtor in the preparation of its monthly
operating reports; supervise and maintain separate books and
accounts for the Debtor; prepare tax returns; and provide other
services.

The firm will charge $125 per hour or $450 per month for accounting
services, $225 per hour for tax-related matters, $150 per hour for
consulting services, and $150 bi-weekly for payroll preparation.

Neil Chamberlain, a certified public accountant employed with CFS,
disclosed in a court filing that he and his firm are "disinterested
persons" as defined in section 101(14) of the Bankruptcy Code.

CFS can be reached through:

     Neil Chamberlain
     Chamberlain Financial Services
     811 N. Main Street
     Jasper, TX 75951
     Phone: (409) 384-3317
     Fax: (409) 384-6779

                        About Buck Springs

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


CAPITAL CITY RUNNERS: Taps Bruner Wright as Legal Counsel
---------------------------------------------------------
Capital City Runners, LLC received approval from the U.S.
Bankruptcy Court for the Northern District of Florida to hire
Bruner Wright, P.A., as its legal counsel.

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

The firm will charge these hourly rates:

     Robert Bruner        $350
     Byron Wright III     $225
     Paralegal             $95

The Debtor paid Bruner Wright $7,283 as a retainer.

Byron Wright III, Esq., at Bruner Wright, disclosed in a court
filing that his firm has no connection with the Debtor or any of
its creditors, and that he does not represent any interests adverse
to the Debtor.

The firm can be reached through:

     Robert C. Bruner, Esq.
     Byron Wright III, Esq.
     Bruner Wright, P.A.
     2810 Remington Green Circle
     Tallahassee, FL 32308
     Office: (850) 385-0342
     Fax: (850) 270-2441
     E-mail: rbruner@brunerwright.com

                    About Capital City Runners

Capital City Runners, LLC, operated a shoe store that sold running
shoes and other merchandise to the Tallahassee community.  The
location of the store is 1817 Thomasville Road Ste. 510,
Tallahassee, Florida 32303.

Capital City Runners sought Chapter 11 protection (Bankr. N.D. Fla.
Case No. 18-40156) on March 26, 2018.  In the petition signed by
Brian Jonathan Manry, managing member, the Debtor estimated assets
in the range of $0 to $50,000 and $100,001 to $500,000 in debt.
The Debtor tapped Robert C. Bruner, Esq., at Bruner Wright, P.A.,
as counsel.


CARDIOVASCULAR MEDICAL: Taps Bielli & Klauder as Legal Counsel
--------------------------------------------------------------
Cardiovascular Medical Associates, P.C., received approval from the
U.S. Bankruptcy Court for the Eastern District of Pennsylvania to
hire Bielli & Klauder, LLC as its legal counsel.

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

The firm will charge these hourly rates:

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

Bielli received from the Debtor a $15,000 retainer, plus $1,717 for
the filing fee.

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

The firm can be reached through:

     Thomas Daniel Bielli, Esq.
     Cory P. Stephenson, Esq.
     Bielli & Klauder, LLC
     1500 Walnut Street, Suite 900
     Philadelphia, PA 19102
     Tel: 215-642-8271
     Fax: 215-754-4177
     E-mail: tbielli@bk-legal.com
     E-mail: cstephenson@bk-legal.com

              About Cardiovascular Medical Associates

Cardiovascular Medical Associates, P.C., is a medical group
practice located in Philadelphia, Pennsylvania, that specializes in
diseases of the heart and blood vessels and management of complex
cardiac conditions.

Cardiovascular Medical Associates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. E.D. Pa. Case No. 18-12314) on
April 6, 2018.  In the petition signed by Philip Nimoityn,
president, the Debtor estimated assets of less than $1 million and
liabilities of $1 million to $10 million.  Judge Magdeline D.
Coleman presides over the case.


CCS ONCOLOGY: DOJ Watchdog to Appoint Chapter 11 Trustee
--------------------------------------------------------
The Hon. Michael J. Kaplan of the U.S. Bankruptcy Court for the
Western District of New York, at the behest of Comprehensive Cancer
Services Oncology, P.C., and its affiliated-debtors, has directed
the U.S. Trustee to appoint a Chapter 11 Trustee in each of the
Debtors' cases.

The Debtors have previously asked the Court for the appointment of
a Chapter 11 Trustee relative to the use of cash collateral.  On
April 3, 2018, the Court granted, among others, initial emergency
use of cash collateral in the amount of $45,000 for the purchase of
certain chemotherapy drugs over the objection of the Bank of
America, N.A. and the United States (Internal Revenue Service).

Bank of America and the IRS, however, have conditioned their
consent for use of cash collateral for the limited purposes in the
proposed Ex Parte Order on the appointment of a Chapter 11 Trustee.
The U.S. Trustee has also expressed his intention to move for
appointment of a Chapter 11 Trustee.

Accordingly, the Debtors have agreed that the appointment of a
Chapter 11 Trustee is warranted under the circumstances and
consents to the appointment of a Chapter 11 Trustee. The Debtors
believed that in the absence of secured creditor consent for use of
cash collateral, the Court would be required to conduct extensive
and prolonged evidentiary hearing which could negatively impact the
business of the Debtors, as well as, patient care.

The Debtors also believed that a Chapter 11 Trustee will
substantially increase creditor cooperation which will allow for
more effective and efficient administration of the Debtors' estates
for the benefit of the creditors and the estates.

Moreover, the interest of the estates and Won Sam Yi, M.D. -- the
sole shareholder of the security interest in the Debtors -- will be
better served, by allowing Dr. Yi to devote even more time and
energy to the full time practice of medicine, thereby ensuring
continuation of a high level of patient which in turn will generate
significant revenue for the benefit of the estates.

                       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.


CHAMA VALLEY ISD: Moody's Cuts Rating on $185,000 Debt to Ba3
-------------------------------------------------------------
Moody's Investors Service has downgraded Chama Valley Independent
School District 19, NM's outstanding general obligation unlimited
tax debt to Ba3 from Ba1. The downgrade affects approximately
$185,000 in rated debt. The outlook is revised to stable from
negative.

RATINGS RATIONALE

The downgrade to Ba3 reflects the further deterioration of the
district's finances, leading to the continued need for emergency
supplemental funding, as well as a reliance on the debt service
fund to temporarily fund operations while the district awaits
annual reimbursement from the federal government for certain
program costs. This interfund borrowing could prevent the district
from making debt service payments in full and on-time if federal
reimbursement is not received in a timely manner. Additionally, the
rating considers the district's small but stable tax base, moderate
debt profile and elevated pension burden.

RATING OUTLOOK

The stable outlook reflects the expectation that the district's
financial position will remain constrained yet stabilize over the
near term. The district will continue to rely on emergency
supplemental funding as well as temporarily borrow from the debt
service fund. The outlook also reflects the expectation that the
district's tax base and enrollment levels will remain relatively
stable.

FACTORS THAT COULD LEAD TO AN UPGRADE

  - Materially improved reserves and liquidity

  - Trend of improved financial operations, eliminating the need to
temporarily borrow cash from the debt service fund

FACTORS THAT COULD LEAD TO A DOWNGRADE

  - Decline in assessed valuation

  - Reduction of reserves or liquidity

  - Increased debt or pension profiles or increased fixed cost
burden

LEGAL SECURITY

The bonds are secured by an annual ad valorem tax levied, without
legal limit as to rate or amount, against all taxable property
located within the district.

PROFILE

Chama Valley Independent School District 19 is a rural school
district located in Rio Arriba County in north central New Mexico.
The district is headquartered in Tierra Amarilla, approximately 23
miles south of the Colorado state line and 80 miles northwest of
Santa Fe. Enrollment is approximately 370 students in the 2017-18
school year.

METHODOLOGY

The principal methodology used in this rating was US Local
Government General Obligation Debt published in December 2016.


CHG HEALTHCARE: Moody's Affirms B2 Corp Rating on Refinancing Deal
------------------------------------------------------------------
Moody's Investors Service affirmed CHG Healthcare Services' ("CHG")
B2 Corporate Family Rating (CFR) and B2-PD Probability of Default
Rating.

At the same time, Moody's downgraded CHG's senior secured first
lien credit facility rating to B2 from B1 following the announced
refinancing transaction that removes second lien debt from the
capital structure and replaces it with incremental first lien debt.
The ratings outlook is stable.

CHG is proposing to raise an additional $270 million in incremental
first lien term loan. The proceeds from this incremental add on,
along with around $8 million in cash, will be used to repay the
entire $260 million second lien term loan, accrued interest and
estimated fees. Moody's currently does not rate the second lien
term loan.

The downgrade of the ratings on the company's senior secured credit
facilities reflects the elimination of a layer of loss absorption
below the senior secured first lien credit facilities, resulting
from the repayment of the entire $260 million second lien term
loan. The first lien debt will represent the preponderance of the
company's obligations following the proposed transaction.

Notwithstanding the downgrade to the first lien debt, the
refinancing transaction is credit positive with respect to the
entire enterprise. The refinancing will result in material cash
interest savings which will benefit cash flow and interest coverage
metrics.

Following is a summary of Moody's rating actions:

Ratings affirmed:

CHG Healthcare Services

Corporate Family Rating, B2

Probability of Default Rating, B2-PD

Ratings Downgraded:

CHG Healthcare Services

Senior secured first lien revolving credit facility due 2021 to B2
(LGD3) from B1 (LGD3)

Senior secured first lien term loan due 2023 to B2 (LGD3) from B1
(LGD3)

Outlook Actions:

Outlook, remains stable

RATINGS RATIONALE

The B2 CFR reflects CHG's high leverage, aggressive financial
policies, small size as compared to other rated staffing companies
and limited business line diversity. However, the rating is
supported by the company's leading market position and favorable
secular demand trends in its key locum tenens (physician staffing)
segment, which Moody's believes will continue to support strong
growth. Furthermore, the company has a good liquidity profile with
positive free cash flow.

CHG has reduced its leverage over the last year as a result of
strong earnings growth. That said, the rating remains constrained
by Moody's expectation that the company will likely pursue debt
funded dividends over the next 1-2 years that significantly
increase debt/EBITDA, as it has done in the past.

The stable rating outlook reflects Moody's expectation that the
company will continue to realize strong earnings growth over the
next 12-18 months, but that leverage will likely increase again to
fund a sponsor dividend.

The rating could be downgraded if CHG's financial policy becomes
more aggressive, liquidity deteriorates, demand for CHG's services
declines or the supply of locum tenens physicians declines.
Specifically, if Moody's expects debt to EBITDA to be sustained
above 6.5 times, the rating could be downgraded.

Moody's could upgrade the rating if CHG reduces its leverage on a
sustained basis such that total debt to EBITDA is maintained below
5 times. An upgrade would also require the company to maintain
strong organic earnings growth and a good liquidity profile with
growing levels of free cash flow.

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

CHG is a provider of temporary healthcare staffing services to
hospitals, physician practices and other healthcare settings in the
United States. CHG derives the majority of its revenue from
temporary physician staffing but also provides travel nurse, allied
health, and permanent placement services. CHG reported $1.6 billion
of revenue for the twelve months ended December 31, 2017.


CKSB LLC: Court Sets May 3 Hearing on Cash Collateral Stipulation
-----------------------------------------------------------------
The Hon. Scott H. Yun of the U.S. Bankruptcy Court for the Central
District of California has scheduled a hearing, on May 3, 2018 at
1:30 p.m., to consider the Stipulation between CKSB, LLC and Habib
American Bank ("HAB"), concerning the interim use of HAB's cash
collateral.

                        About CKSB, LLC

CKSB, LLC, listed its business as a Single Asset Real Estate (as
defined in 11 U.S.C. Section 101(51B)).  The Company owns in fee
simple a real property located at 295 N. Waterman Ave San
Bernardino, CA 92408, valued by the Company at $2.80 million.

CKSB, LLC, filed a Chapter 11 petition (Bankr. C.D. Cal. Case No.
18-10893) on Feb. 5, 2018.  In the petition signed by Muhammad N.
Atta, managing member, the Debtor disclosed $2.80 million in total
assets and $4.43 million in total liabilities.


CLA FLOWER: Voluntary Chapter 11 Case Summary
---------------------------------------------
Debtor: CLA Flower Mound III, LLC
        14631 N. Scottsdale Rd., #200
        Scottsdale, AZ 85254

Business Description: CLA Flower Mound III, LLC is a privately
                      held company whose principal assets are
                      located at 3101 Cross Timbers Rd. Flower
                      Mound, TX 75028.

Chapter 11 Petition Date: April 30, 2018

Case No.: 18-04743

Court: United States Bankruptcy Court
       District of Arizona (Phoenix)

Judge: Hon. Scott H. Gan

Debtor's Counsel: Michael W. Carmel, Esq.
                  MICHAEL W. CARMEL, LTD.
                  80 E. Columbus Ave
                  Phoenix, AZ 85012-4965
                  Tel: 602-264-4965
                  Fax: 602-277-0144
                  Email: michael@mcarmellaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ira Young, authorized representative.

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/azb18-04743.pdf

Pending bankruptcy cases filed by affiliates:

   Debtor                  Petition Date          Case No.
   ------                  -------------          --------
Children's Learning          1/08/18              18-00179
Adventure of Nevada, LLC

CLA Carmel, LLC             12/18/17              17-14854

CLA Chanhassen, LLC         12/18/17              17-14858

CLA Ellisville, LLC         12/18/17              17-14859

CLA Fall Creek, LLC          1/08/18              18-00182

CLA Farm, LLC               12/18/17              17-14861

CLA Fishers, LLC            12/18/17              17-14857

CLA Maple Grove, LLC        12/18/17              17-14852

CLA One Loudoun, LLC        12/18/17              17-14856

CLA Properties SPE, LLC     12/18/17              17-14851

CLA West Chester, LLC       12/18/17              17-14855

CLA Westerville, LLC        12/18/17              17-14862

CLA Woodlands, LLC           1/08/18              18-00183


CLAIRE'S STORES: Committee Taps Province Inc. as Financial Advisor
------------------------------------------------------------------
The official committee of unsecured creditors of Claire's Stores,
Inc. seeks approval from the U.S. Bankruptcy Court for the District
of Delaware to hire Province, Inc. as its financial advisor.

The firm will advise the committee in negotiations with the company
and its affiliates; assist the committee in determining how to
react to the Debtors' restructuring plan or in formulating and
implementing its own plan; review the Debtors' financial reports;
and provide other services related to the Debtors' Chapter 11
cases.

The firm's standard hourly rates are:

     Principal             $690 to $745
     Managing Director     $580 to $630
     Senior Director       $540 to $570
     Director              $470 to $530
     Senior Associate      $375 to $460
     Associate             $340 to $390
     Analyst               $270 to $330
     Paraprofessional          $150

Province and its employees do not represent any interests adverse
to that of the committee, according to court filings.

The firm can be reached through:

     Peter Kravitz
     Province, Inc.
     2360 Corporate Circle, Suite 330
     Henderson, NV 89074
     Phone: 702-685-5555
     Email: info@provincefirm.com

                       About Claire's Stores

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

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

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

The Hon. Brendan Linehan Shannon is the case judge.

The Debtors tapped Weil, Gotshal & Manges LLP as their bankruptcy
counsel; Richards, Layton & Finger, P.A. as local counsel; FTI
Consulting as restructuring advisor; Lazard Freres & Co. LLC as
investment banker; Hilco Real Estate, LLC as real estate advisor;
and Prime Clerk as claims agent and administrative advisor.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on March 27,
2018, appointed seven creditors to serve on the official committee
of unsecured creditors in the Chapter 11 case of Claire's Stores
Inc. and its affiliates.


COASTAL MENTAL: Seeks Permission to Access Cash Collateral
----------------------------------------------------------
Coastal Mental Health Center, Inc., requests the U.S. Bankruptcy
Court for the Middle District of Florida for permission to access
cash collateral in order to continue to operate.

The Debtor seeks to continue to operate its business, to preserve
the value of the business, to preserve the estate and to facilitate
a successful reorganization or other disposition. Without the
immediate authorization to use cash collateral, the Debtor will not
be able to meet current obligations or acquire goods and services
necessary for their day-to-day operations.

The budgets evidence details of income and necessary expenses. It
provides total monthly expenses of $368,564.

There are eight Lenders of one type which caused the Debtor's bank
account freeze: (a) GTR Source LLC; (b) In Advance Capital LLC; (c)
Kings Cash Group; (d) Pearl Capital; (e) Queen Funding LLC; (f) SPG
Advance LLC; (g)Strategic Funding; (h) Yes Funding Services, LLC --
all discount accounts receivables and merchant cash advances,
totaling $576,475, some or all of which seized or froze Debtor's
bank accounts on April 10, 2018. Much of the debt is unusually high
interest in the 35% to 50% category. Other Lenders are normal line
of credit facilities: Financing Solutions which is owed $100,000
and Blue Vine Capital which is owed $35,000.

As adequate protection for use of cash collateral, the Debtor
proposes to pay interest to Lenders at a reasonable interest rate.
The Debtor will also grant the Lenders replacement liens on all
post-petition property that is of the same nature and type of each
Lenders' prepetition collateral.

The Debtor asserts that absent turnover and the use of the Cash
Collateral, the Debtor's estate would not have the necessary funds
to satisfy their obligations. Allowing the use of the cash
collateral, however, will minimize disruption of the Debtor's
business and permit the Debtor to meet payroll and other operating
expenses and maintain vendor support. Therefore, the use of cash
collateral is vital to avoid immediate and irreparable harm to the
Debtor's estate.

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

           http://bankrupt.com/misc/flmb18-02161-13.pdf

                About Coastal Mental Health Center

Coastal Mental Health Center, Inc., sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No. 18-02161) on
April 16, 2018.  In the petition signed by its chief executive
officer Timohty John Scaletta, the Debtor disclosed assets and
liabilities of less than $1 million.  The Debtor is represented by
Joel M. Aresty, P.A., as its legal counsel.


COMMUNITY HEALTH: Reports $25 Million Net Loss for First Quarter
----------------------------------------------------------------
Community Health Systems, Inc., announced financial and operating
results for the three months ended March 31, 2018.

Community Health reported a net loss attributable to the Company's
stockholders of $25 million, or $(0.22) per share (diluted), for
the three months ended March 31, 2018, compared with a net loss
attributable to the Company's stockholders of $199 million, or
$(1.79) per share (diluted), for the same period in 2017.

Net operating revenues for the three months ended March 31, 2018,
totaled $3.689 billion, a 17.8 percent decrease, compared with
$4.486 billion for the same period in 2017.

Adjusted EBITDA for the three months ended March 31, 2018, was $440
million compared with $527 million for the same period in 2017,
representing a 16.5 percent decrease.

The consolidated operating results for the three months ended March
31, 2018, reflect a 19.6 percent decrease in total admissions, and
a 20.8 percent decrease in total adjusted admissions, compared with
the same period in 2017.  On a same-store basis, admissions
decreased 2.4 percent and adjusted admissions decreased 1.9 percent
during the three months ended March 31, 2018, compared with the
same period in 2017.  On a same-store basis, net operating revenues
increased 1.6 percent during the three months ended March 31, 2018,
compared with the same period in 2017.

Commenting on the results, Wayne T. Smith, chairman and chief
executive officer of Community Health Systems, Inc., said, "We
achieved continued progress across a number of our strategic and
operating initiatives.  During the first few months of the year, we
expanded our transfer and access program, launched Accountable Care
Organizations, and invested in both outpatient capabilities and
service line enhancements across our markets.  These efforts helped
drive a good financial performance during the first quarter and
position the Company for further anticipated improvements during
the balance of 2018."

The Company continues to receive interest from potential acquirers
for certain of its hospitals and, during the first four months of
2018, has entered into definitive agreements to sell six hospitals.
These divestitures have not yet been completed.  In addition, the
Company completed the divestiture of one hospital on April 1, 2018.
The Company is pursuing interests for sale transactions involving
hospitals, which, together with the hospitals that are currently
subject to definitive agreements and the hospital that was divested
on April 1, 2018, had a combined total of approximately $2.0
billion in annual net operating revenues and combined mid-single
digit Adjusted EBITDA margins during 2017.  These sale transactions
are currently in various stages of negotiation with potential
buyers.  There can be no assurance that these potential
divestitures (or the potential divestitures currently subject to
definitive agreements) will be completed, or if they are completed,
the ultimate timing of the completion of these divestitures.

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

                     https://is.gd/99ZVL2

                    About Community Health

Community Health -- http://www.chs.net/-- is a publicly-traded
hospital company in the United States and an operator of general
acute care hospitals and outpatient facilities in communities
across the country.  Community Health was originally founded in
1986 and was reincorporated in 1996 as a Delaware corporation.  The
Company provides healthcare services through the hospitals that it
owns and operates and affiliated businesses in non-urban and
selected urban markets throughout the United States.  As of Dec.
31, 2017, the Company owned or leased 125 hospitals included in
continuing operations, with an aggregate of 20,850 licensed beds,
comprised of 123 general acute care hospitals and two stand-alone
rehabilitation or psychiatric hospitals.  Community Health is
headquartered in Franklin, Tennessee.

Community Health reported a net loss of $2.39 billion on $15.35
billion of net operating revenues for the year ended Dec. 31, 2017,
compared to a net loss of $1.62 billion on $18.43 billion of net
operating revenues for the year ended Dec. 31, 2016.  As of Dec.
31, 2017, Community Health had $17.45 billion in total assets,
$17.61 billion in total liabilities, $527 million in redeemable
non-controlling interests in equity of consolidated subsidiaries,
and a total deficit of $692 million.

                          *    *    *

In mid-March 2018, S&P Global Ratings lowered its corporate credit
rating on Community Health Systems Inc. to 'CCC+' from 'B-'.  The
outlook is negative.  S&P said, "The downgrade reflects
weaker-than-expected free cash flow guidance for 2018 and the
company's high debt burden, which we believe could make it
difficult for the company to refinance its upcoming 2019 debt
maturities.  The cash flow shortfall relative to our expectations
was partly due to higher-than-expected labor costs and recent
underperformance of hospitals being divested. Given the lowered
forecast and large debt maturities over the next few years, we
believe refinancing risk is elevated, particularly given the
company's significant ongoing transformation efforts.


COMMUNITY HEALTH: Subsidiary Proposes Notes Exchange Offers
-----------------------------------------------------------
Community Health Systems, Inc.'s wholly owned subsidiary,
CHS/Community Health Systems, Inc., intends to commence offers to
exchange (i) up to $1,925 million aggregate principal amount of its
new 9.875% Junior-Priority Secured Notes due 2023 in exchange for
any and all of its $1,925 million aggregate principal amount of
outstanding 8.000% Senior Unsecured Notes due 2019, (ii) up to
$1,200 million aggregate principal amount of its new 8.125%
Junior-Priority Secured Notes due 2024 in exchange for any and all
of its $1,200 million aggregate principal amount of outstanding
7.125% Senior Unsecured Notes due 2020 and (iii) to the extent that
less than all of the outstanding 2019 Notes and 2020 Notes are
tendered in the Exchange Offers, up to an aggregate principal
amount of 2024 Notes equal to, when taken together with the New
Notes issued in exchange for the validly tendered and accepted 2019
Notes and 2020 Notes, $3,125 million, in exchange for its
outstanding 6.875% Senior Unsecured Notes due 2022.  The maximum
aggregate principal amount of New Notes issued in the Exchange
Offers will not exceed $3,125 million.

The Issuer is under no obligation to commence the Exchange Offers.
There can be no assurance that the Exchange Offers will be
commenced or consummated on the terms described in this press
release or at all.  The complete terms and conditions of the
Exchange Offers will be set forth in an offering memorandum and
related letter of transmittal, each of which will be distributed to
eligible holders of Old Notes in connection with the proposed
Exchange Offers.

It is expected that holders whose Old Notes are validly tendered
(and not validly withdrawn) on or prior to the early tender
deadline with respect to an Exchange Offer (which deadline will be
described in the Offering Memorandum) will receive (i) $1,000
principal amount of 2023 Notes per $1,000 principal amount of 2019
Notes tendered and accepted for exchange, (ii) $1,000 principal
amount of 2024 Notes per $1,000 principal amount of 2020 Notes
tendered and accepted for exchange and (iii) $750 principal amount
of 2024 Notes per $1,000 principal amount of 2022 Notes tendered
and accepted for exchange.
In order to be eligible to receive the maximum principal amount of
New Notes offered in the Exchange Offers, eligible holders must
validly tender (and not validly withdraw) their Old Notes at or
prior to the applicable early tender deadline.

In addition, holders whose Old Notes are exchanged in the Exchange
Offers will receive accrued and unpaid interest in cash in respect
of their exchanged Old Notes from the last applicable interest
payment date to, but not including, the applicable settlement date
for the applicable Exchange Offer.

The Exchange Offers will be subject to certain conditions as will
be set forth in the Offering Memorandum and Letter of Transmittal,
including the condition that at least 90% of the outstanding
aggregate principal amount of the 2019 Notes are tendered in the
Exchange Offers.  Additionally, the Issuer expects to obtain an
amendment to its asset-based loan facility to permit the inclusion
of the 2022 Notes in the Exchange Offers prior to the commencement
of the Exchange Offers.  The Issuer reserves the right, subject to
applicable law, to terminate, withdraw or amend each Exchange Offer
at any time and from time to time, as will be described in the
Offering Memorandum.  Exchanging holders of Old Notes will have
withdrawal rights as will be described in the Offering Memorandum.

It is expected that the 2023 Notes will be redeemable, at the
Issuer's option, on or after June 30, 2020, at par plus 75% of the
coupon, declining ratably to par in 2022.  Prior to June 30, 2020,
the 2023 Notes will be redeemable, at the Issuer's option, subject
to a standard make-whole provision.  It is expected that the 2024
Notes will be redeemable, at the Issuer's option, on or after
June 30, 2021, at par plus 50% of the coupon, declining ratably to
par in 2023.  Prior to June 30, 2021, the 2024 Notes will be
redeemable, at the Issuer's option, subject to a standard
make-whole provision.

It is expected that each indenture governing each series of New
Notes will contain covenants substantially similar to those
included in the Issuer's outstanding 6.25% Senior Secured Notes due
2023, provided that each New Notes Indenture will restrict the
Issuer, or any of its restricted subsidiaries, from incurring
additional second lien debt or debt that is senior in priority to
the New Notes, but junior in priority to the Issuer's outstanding
senior secured credit facilities, ABL facility and existing secured
notes.  Further, it is expected that each indenture will provide
that the make-whole premium or call premium, as applicable, will be
payable upon certain bankruptcy events of default.

It is expected that each series of New Notes will be guaranteed by
the Company and certain of its existing and future domestic
subsidiaries that guarantee the Issuer's outstanding senior secured
credit facilities, ABL facility and senior notes.  In addition,
each series of New Notes and related guarantees are expected to be
secured by (i) second-priority liens on the collateral that secures
on a first-priority basis the Issuer's outstanding senior secured
credit facilities and existing secured notes and (ii)
third-priority liens on the collateral that secures on a
first-priority basis the Issuer's outstanding ABL facility, in each
case subject to permitted liens as will be described in the
Offering Memorandum.

The Issuer and certain institutional investors that are holders of
the Old Notes have agreed in principal that those holders will
tender greater than 60% aggregate principal amount of Old Notes,
consisting of greater than 70% aggregate principal amount of the
2019 Notes, greater than 55% aggregate principal amount of 2020
Notes, and greater than 55% aggregate principal amount of the 2022
Notes, in the Exchange Offers.

The New Notes will not be registered under the Securities Act of
1933, as amended or any state securities laws.  The New Notes may
not be offered or sold in the United States or to any U.S. persons
except pursuant to an exemption from, or in a transaction not
subject to, the registration requirements of the Securities Act.
The Exchange Offers are expected to be made, and each series of New
Notes are expected to be offered and issued only (i) in the United
States to holders of Old Notes who the Issuer reasonably believes
are "qualified institutional buyers" (as defined in Rule 144A under
the Securities Act) and (ii) outside the United States to holders
of Old Notes who are (A) persons other than U.S. persons, within
the meaning of Regulation S under the Securities Act, and (B)
"non-U.S. qualified offerees" (as will be defined in the Offering
Memorandum).

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

                       https://is.gd/4Gp7M9

                      About Community Health

Community Health -- http://www.chs.net/-- is a publicly-traded
hospital company in the United States and an operator of general
acute care hospitals and outpatient facilities in communities
across the country.  Community Health was originally founded in
1986 and was reincorporated in 1996 as a Delaware corporation.  The
Company provides healthcare services through the hospitals that it
owns and operates and affiliated businesses in non-urban and
selected urban markets throughout the United States.  As of Dec.
31, 2017, the Company owned or leased 125 hospitals included in
continuing operations, with an aggregate of 20,850 licensed beds,
comprised of 123 general acute care hospitals and two stand-alone
rehabilitation or psychiatric hospitals.  Community Health is
headquartered in Franklin, Tennessee.

Community Health reported a net loss of $2.39 billion on $15.35
billion of net operating revenues for the year ended Dec. 31, 2017,
compared to a net loss of $1.62 billion on $18.43 billion of net
operating revenues for the year ended Dec. 31, 2016.  As of Dec.
31, 2017, Community Health had $17.45 billion in total assets,
$17.61 billion in total liabilities, $527 million in redeemable
non-controlling interests in equity of consolidated subsidiaries,
and a total deficit of $692 million.

                           *    *    *

As reported by the TCR on March 16, 2018, S&P Global Ratings
lowered its corporate credit rating on Community Health Systems
Inc. to 'CCC+' from 'B-'.  The outlook is negative.  S&P said, "The
downgrade reflects weaker-than-expected free cash flow guidance for
2018 and the company's high debt burden, which we believe could
make it difficult for the company to refinance its upcoming 2019
debt maturities.  The cash flow shortfall relative to our
expectations was partly due to higher-than-expected labor costs and
recent underperformance of hospitals being divested. Given the
lowered forecast and large debt maturities over the next few years,
we believe refinancing risk is elevated, particularly given the
company's significant ongoing transformation efforts.


COMPCARE MEDICAL: Has Authorization to Use Cash Collateral
----------------------------------------------------------
The Hon. Scott C. Clarkson of the U.S. Bankruptcy Court for the
Central District of California has authorized CompCare Medical,
Inc., to use cash collateral from April 3, 2018 (the filing date of
the petition) through the continued hearing on May 1, 2018 at 1:30
p.m.

The Court has also approved the Stipulation regarding use of cash
collateral and adequate protection between Compcare and United
States of America filed on April 17, 2018.

The Debtor's budget attached to the motion is also approved as to
all line items. The Debtor may increase expenditures by up to 20%
for any particular line item and 15% in the aggregate.

All creditors secured by cash collateral are granted replacement
liens in the same priority and to the extent of the diminution of
the accounts receivable.

In addition, the Debtor will pay the Internal Revenue Services an
adequate protection payment in the amount of $2,250 per month
effective immediately. Insiders of the Debtor will not be paid
except in accordance with the U.S. Trustee's Procedures regarding
the Notice of Setting/Increasing Insider Compensation.

A full-text copy of the Order is available at

          http://bankrupt.com/misc/cacb18-12748-55.pdf

                  About CompCare Medical, Inc.

CompCare Medical Inc., which operates a busy general medical
practice with a daily patient count of 40 to 50 patients., filed a
Chapter 11 petition (Bankr. C.D. Cal. Case No. 16-15707) on June
27, 2016. The petition was signed by Alphonso Benton, president.
The Debtor estimated assets at $100,001 to $500,000 and liabilities
at $500,001 to $1 million. The Debtor is represented by Todd L.
Turoci, Esq., and Julie Philippi, Esq., at The Turoci Firm, in
Riverside, California.


CONSOLIDATED MANUFACTURING: Case Summary & 20 Top Creditors
-----------------------------------------------------------
Debtor: Consolidated Manufacturing Enterprises, Inc.
           aka CME, INC.
        P.O. Box 187
        Wheatland, WY 82201

Type of Business: Founded in 2002, Consolidated Manufacturing
                  Enterprises, Inc. -- http://cmewy.com-- offers
                  welding, fabrication, oilfield and pipeline
                  services to a variety of industrial, commercial,

                  small and large businesses and individuals.
                  The Company is headquartered in Wheatland,
                  Wyoming.

Chapter 11 Petition Date: April 30, 2018

Court: United States Bankruptcy Court
       District of Wyoming (Cheyenne)

Case No.: 18-20347

Judge: Hon. Cathleen D. Parker

Debtor's Counsel: Ken McCartney, Esq.
                  THE LAW OFFICES OF KEN MCCARTNEY, P.C.
                  P.O. Box 1364
                  Cheyenne, WY 82003
                  Tel: 307-635-0555
                  Fax: 307-635-0585
                  E-mail: bnkrpcyrep@aol.com

Total Assets: $3.11 million

Total Liabilities: $1.93 million

The petition was signed by Elias J. Stone, 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/wyb18-20347.pdf


CONTURA ENERGY: Moody's Mulls Upgrade of B3 Ratings on Merger Deal
------------------------------------------------------------------
Moody's Investors Service placed all ratings of Contura Energy,
Inc. including the Corporate Family Rating (CFR) of B3, on review
for upgrade. The probability of default rating (PDR) of B3-PD and
senior secured rating of Caa1 were also placed on review.

On Review for Upgrade:

Issuer: Contura Energy, Inc.

Corporate Family Rating, Placed on Review for Upgrade, currently
B3

Probability of Default Rating, Placed on Review for Upgrade,
currently B3-PD

Senior Secured Bank Credit Facility, Placed on Review for Upgrade,
currently Caa1(LGD4)

Outlook Actions:

Issuer: Contura Energy, Inc.

Outlook, Changed To Rating Under Review From Stable

RATINGS RATIONALE

The action follows the company's announcement that Contura, along
with ANR, Inc. and Alpha Natural Resources Holdings, Inc.
(together, "Alpha", both unrated), have entered into a definitive
merger agreement providing for an all-stock transaction expected to
close in the third quarter of 2018, subject to Alpha shareholder
approval, regulatory approval and other conditions. The review for
possible upgrade reflects the anticipated increase in the company's
scale and diversity, with a significant metallurgical coal presence
in the United States at the time when met coal pricing conditions
have been consistently favorable.

The review will focus on developing an understanding of anticipated
synergies, as well as the steps that Alpha has undertaken to
improve cost structure and reduce legacy obligations following its
emergence from Chapter 11 restructuring in 2016. Moody's expects to
conclude the review following the successful completion of the
transaction.

Formed by a group of former first lien lenders of Alpha Natural
Resources, Contura was created to acquire and operate Alpha's core
operations in Northern Appalachia (including the Cumberland mine
complex), all Alpha's operations in the Powder River Basin and
certain assets in Central Appalachia (the Nicholas mine complex in
Nicholas County, West Virginia, and the McClure and Toms Creek mine
complexes in Dickenson and Wise Counties, Virginia). Contura also
purchased Alpha's interest in the Dominion Terminal Associates coal
export terminal in eastern Virginia. The company divested its PRB
assets at the end of 2017. In 2017 Contura generated $1.3 billion
in revenues.

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


CYCLONE CATTLE: Wants to Use Midstates Bank Cash Collateral
-----------------------------------------------------------
Cyclone Cattle, L.L.C., seeks authorization from the U.S.
Bankruptcy Court for the Southern District of Iowa to use cash
collateral in which Midstates Bank, N.A. has or asserts an
interest.

The Debtor proposes to use cash collateral for the payment of its
usual, ordinary, customary, regular, and necessary post-petition
expenses incurred in the ordinary course of its business and for
payment of those pre-petition claims approved and allowed by Order
of the Bankruptcy Court and not otherwise.

The Debtor believes that Midstates Bank holds validly perfected and
enforceable liens on and security interests in, among other things,
the Debtor's accounts, inventory, equipment, machinery and general
intangibles, and all proceeds thereof as evidenced by those several
security agreements.

The Debtor proposes that in consideration for its use of the cash
collateral and as adequate protection for any diminution of value
of Midstates Bank's security interests, the Debtor proposes to
grant to Midstates Bank:

      (a) A validly perfected first priority lien on and security
interest in the Debtor's post-petition collateral subject to
existing valid, perfected and superior liens in the collateral held
by other Creditors, if any, and the Carve-Out. The rights, liens
and interests granted to Midstates Bank will be based on the
Midstates Bank's rights, liens and interests in the Debtor's Cash
Collateral pre-petition.

      (b) In the event of, and only in the case of diminution of
value of Midstates Bank's interest in the collateral, a
super-priority claim that will have priority in the Debtor's
bankruptcy case over all priority claims and unsecured claims
against the Debtor and its estate. This super-priority claim will
be subject and subordinate only to the Carve-Out.

The Carve-Out will include any fees due to the U.S. Trustee
pursuant to 28 U.S.C. Section 1930, plus fees and expenses incurred
by the Debtor's professionals and approved by the Court in an
amount not to exceed $100,000.

As further adequate protection, the Debtor will make post-petition
monthly payments to Midstates Bank in an amount equal to the amount
paid pre-petition, pursuant to the Debtor's pre-petition loan
documents with Midstates Bank, unless the Debtor and Secured
Creditors agree to a different or lesser amount.

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

            http://bankrupt.com/misc/iasb18-00858-8.pdf

                     About Keast Enterprises

Keast Enterprises Inc. and its affiliate Hatswell Farms, Inc., are
engaged in soybeans farming while Cyclone Cattle, L.L.C. owns a
cattle feed lot.  

Keast Enterprises, Hatswell Farms and Cyclone Cattle sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Iowa Case Nos. 18-00856, 18-00858 and 18-00859) on April 17, 2018.
In the petition signed by Russell A. Keast, president, Keast
Enterprises disclosed $10.08 million in assets and $15.11 million
in liabilities.  

Judge Anita L. Shodeen presides over the cases.

The Debtors retained Bradshaw, Fowler, Proctor & Fairgrave, P.C. as
legal counsel; and Northwest Financial Consulting as financial
advisor.


DAVID HANKS: $122K Sale of Tipton Property to Huffman Approved
--------------------------------------------------------------
Judge Paulette J. Delk of the U.S. Bankruptcy Court for the Western
District of Tennessee authorized David L. Hanks and Sandra B. Hanks
to sell the real property known as 0 Girl Scout Road in Tipton
County, Tennessee, comprising approximately 38 acres of
agricultural land, to Richard Lee Huffman, III for $121,600.

The sale is free and clear of any and all charges, liens, and
claims.  Upon closing of the sale, valid, perfected and unavoidable
liens, claims, and encumbrances will attach to the sale proceeds to
the same extent, and in the same priority, as the prepetition
liens, claims and encumbrances, including but not limited to the
Deed of Trust held by First Citizens National Bank, which will be
paid at closing along with usual and customary closing costs and
expenses of sale, including a 6% real estate commission to Randal
Lankford.

Notwithstanding the provisions of Bankruptcy Rules 6004(h) and
6006(d), the Order will be effective and enforceable immediately
upon entry and its provisions will be self-executing.  In the
absence of any entity obtaining a stay of the Order pending appeal,
the parties are free to close upon the Sale and the transactions
contemplated by the Contract in accordance with the Order.

David L. Hanks and Sandra B. Hanks sought Chapter 11 protection
(Bankr. W.D. Tenn. Case No. 17-27085) on Aug. 14, 2017.  The Debtor
tapped Russell W. Savory, Esq., at Beard & Savory, PLLC, as
counsel.


DRAFT BARS: L.E. Schwartzer Appointed as Chapter 11 Trustee
-----------------------------------------------------------
The U.S. Trustee files with the U.S. Bankruptcy Court for the
District of Nevada a notice of his appointment of Lenard E.
Schwartzer to serve as the chapter 11 trustee for the estate of
Draft Bars LLC.

Lenard E. Schwartzer can be reached at 2850 S. Jones Blvd., Suite
1, Las Vegas, Nevada 89146.

                   About Draft Bars LLC

Draft Bars LLC sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Nev. Case No. 16-16656) on Dec. 15, 2016. The
petition was signed by Michael Manion, its managing member.  At the
time of the filing, the Debtor estimated assets of less than
$50,000 and liabilities of $1 million to $10 million.  The case is
assigned to Judge Mike K. Nakagawa.  Christine A Roberts, Esq., at
The Furnier Muzzo Group LLC serves as the Debtor's legal counsel.


DYMC INC: Taps Wisdom Professional as Accountant
------------------------------------------------
DYMC, Inc., seeks approval from the U.S. Bankruptcy Court for the
District of New Jersey to hire Wisdom Professional Services, Inc.
as its accountant.

WPS will assist the Debtor in the preparation of monthly operating
reports and projection reports.  It will charge an hourly fee of
$300 for its services.  The firm received an initial retainer in
the sum of $2,000.

Michael Shtarkman, a certified public accountant employed with WSP,
disclosed in a court filing that he and his firm are
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

WSP can be reached through:

     Michael Shtarkman
     Wisdom Professional Services, Inc.
     2546 E. 17th St.
     Brooklyn, NY 11235
     Phone: (718) 554-6672

                         About DYMC Inc.

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


ELECTRONIC SERVICE: Taps Elite Accounting as Bookkeeper
-------------------------------------------------------
Electronic Service Provider, Inc., received approval from the U.S.
Bankruptcy Court for the Western District of Washington to retain
Elite Accounting and Bookkeeping Services.

The firm will continue to assist the Debtor in keeping accounts and
records, compiling budgets and making reports.

Elite neither holds nor represents any interests adverse to the
Debtor and its estate, according to court filings.

                 About Electronic Service Provider

Electronic Service Provider, Inc., sought Chapter 11 protection
(Bankr. W.D. Wash. Case No. 18-10338) on Jan. 28, 2018.  In the
petition signed by Deborah Montalvo, President, the Debtor
estimated assets and liabilities in the range of $100,001 to
$500,000.  The Debtor tapped Patrick H. Brick, Esq., at Patrick
Henry Brick, as counsel.


ERIN ENERGY: Files Voluntary Chapter 11 Bankruptcy Petition
-----------------------------------------------------------
Erin Energy Corporation and certain of its subsidiaries on April 29
disclosed that they had filed voluntary petitions under Chapter 11
of the United States Code (the "Code") in the United States
Bankruptcy Court for the Southern District of Texas, Houston
Division (the "Court") to pursue a plan of reorganization (the
"Reorganization Plan").

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.  

                         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.


FAMILY PHARMACY: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Affiliates that concurrently filed voluntary petitions seeking
relief under Chapter 11 of the Bankruptcy Code:

    Debtor                                         Case No.
    ------                                         --------
    Family Pharmacy, Inc.                          18-60521
    4101 N. State Hwy. NN
    Ozark, MO 65721

    Family Pharmacy of Missouri, LLC               18-60523
    Family Pharmacy of Strafford, Inc.             18-60524
    Family Property Management, LLC                18-60525
    HealthTAC Logistics, LLC                       18-60526

Business Description: The Debtors own and operate a group of
                      independently-owned retail pharmacy stores
                      in Southwestern Missouri.  The Debtors
                      operate 20 retail pharmacy locations, two
                      long term care pharmacy locations and
                      one specialty pharmacy location under the
                      "Family Pharmacy".  Family Pharmacy has been
                      operating continuously since 1977.  The
                      Debtors are headquartered in Ozark,
                      Missouri.  Visit http://www.thefamilyrx.com
                      for more information.

Chapter 11 Petition Date: April 30, 2018

Court: United States Bankruptcy Court
       Western District of Missouri (Springfield)

Judge: Hon. Cynthia A. Norton

Debtor's Counsel: John J. Cruciani, Esq.
                  Michael D. Fielding, Esq.
                  Christopher C. Miles, Esq.
                  HUSCH BLACKWELL LLP
                  4801 Main Street, Suite 1000
                  Kansas City, Missouri 64112
                  Tel: (816) 983-8000
                  Fax: (816) 983-8080
                  Email: john.cruciani@huschblackwell.com
                         michael.fielding@huschblackwell.com
                         christopher.miles@huschblackwell.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Lynn Morris, president.

A full-text copy of Family Pharmacy's petition is available for
free at http://bankrupt.com/misc/mowb18-60521.pdf

List of Family Pharmacy, Inc's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Computer-Rx                           Trade Debt           $2,751

EML, Inc.                             Trade Debt           $4,015

Enterprise Fleet                   Vehicle Leases         $10,280
Management

Everbank                          Equipment Lease          $3,122
Commercial
Financial

Family Pharmacy                  Inter-company Debt       $11,036
Healthcare

Federal Protection                    Trade Debt          $30,815

Guaranteed Returns                    Trade Debt           $8,496

Hanmi Bank                         Equipment Lease         $9,538

Med Management Technology             Trade Debt           $4,326

PBA Health                            Trade Debt           $2,761

Pearson Medical                       Trade Debt           $4,025
Technologies LLC

Relay Health                          Trade Debt           $2,965

Roswill                               Lease/Rent           $7,137
                                       Expense

Rx Systems, Inc.                      Trade Debt           $5,860

SoftWriters, Inc.                     Trade Debt           $2,464

Springfield's Best, Inc.            Membership Dues        $4,140

Transaction Data Systems               Trade Debt          $9,027

Tri-Lakes Internet                      Utility            $5,156

Triumph                                Trade Debt          $4,600

Windmill Health Products               Trade Debt          $3,070


FIRSTENERGY SOLUTIONS: Affiliate Taps Quinn as Litigation Counsel
-----------------------------------------------------------------
FirstEnergy Generation, LLC, an affiliate with FirstEnergy
Solutions Corp., received approval from the U.S. Bankruptcy Court
for the Northern District of Ohio to hire Quinn Emanuel Urquhart &
Sullivan, LLP, as special litigation counsel.

The firm will represent FirstEnergy Generation in a lawsuit filed
by BNSF Railway Co. against the company (Case No. 17-cv-00229O) in
the U.S. District Court for the Northern District of Texas.

Quinn Emanuel will also represent FirstEnergy Generation in
arbitration proceedings involving the company, BNSF Railway
Company, CSX Transportation Inc., and Norfolk Southern Railway
Company.

The firm's hourly rates range from $930 to $1,320 for partners and
from $605 to $1,140 for other attorneys.  Law clerks and legal
assistants charge between $335 and $405.

Quinn Emanuel received a retainer in the sum of $500,000 for
representing the company prior to the petition date.  

Maaren Shah, Esq., a partner at Quinn Emanuel, disclosed in a court
filing that her firm does not represent or hold any interests
adverse to the Debtors and their estates.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Ms.
Shah disclosed that the hourly rates and corresponding rate
structure Quinn Emanuel will use in its representation of
FirstEnergy Generation in its Chapter 11 case are the same as the
hourly rates and corresponding rate structure that the firm uses in
other restructuring matters.

Ms. Shah also disclosed that no Quinn Emanuel professional has
varied his rate based on the geographic location of the Debtors'
cases.

Given the nature of Quinn Emanuel's role in the bankruptcy case and
due to the fact that it will render services to FirstEnergy
Generation on an as needed basis, the development of a budget has
been determined to be impracticable as of now, according to Ms.
Shah.

Quinn Emanuel firm can be reached through:

     Maaren Shah, Esq.
     Quinn Emanuel Urquhart & Sullivan, LLP
     51 Madison Avenue
     New York, NY 10010
     Tel: +1 212-849-7000
     Fax: +1 212-849-7100
     Email: maarenshah@quinnemanuel.com

                    About FirstEnergy Solutions

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

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

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

The Debtors tapped Akin Gump Strauss Hauer & Feld LLP as bankruptcy
counsel; Brouse McDowell LPA as co-counsel; Lazard Freres & Co. as
investment banker; Alvarez & Marsal North America, LLC as
restructuring advisor and Charles Moore as chief restructuring
officer; and Prime Clerk as claims and noticing agent.  The Debtors
also tapped Willkie Farr & Gallagher LLP, Hogan Lovells US LLP and
Quinn Emanuel Urquhart & Sullivan, LLP as special counsel.


FIRSTENERGY SOLUTIONS: Taps Akin Gump as Legal Counsel
------------------------------------------------------
FirstEnergy Solutions Corp. received approval from the U.S.
Bankruptcy Court for the Northern District of Ohio to hire Akin
Gump Strauss Hauer & Feld LLP as its legal counsel.

The firm will advise the company and its affiliates regarding their
duties under the Bankruptcy Code; negotiate with creditors; advise
the Debtors in connection with any potential sale of their assets;
and provide other legal services related to their Chapter 11
cases.

The firm will charge these hourly rates:

     Partners                $840 to $1,695  
     Senior Counsel          $665 to $1,100
     Counsel                 $700 to $990  
     Associates              $495 to $915  
     Paraprofessionals       $160 to $430

Scott Alberino, Esq., a partner at Akin Gump, disclosed in a court
filing that his firm is a "disinterested person" as defined in
section 101(14) of the Bankruptcy Code.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Mr.
Alberino disclosed that his firm has not agreed to any variations
from, or alternatives to, its standard or customary billing
arrangements; and that no Akin Gump professional has varied his
rate based on the geographic location of the Debtors' cases.  

Mr. Alberino also disclosed that the Debtors have already approved
Akin Gump's proposed hourly billing rates and its budget and
staffing plan for the first four months of the Debtors' cases.

The firm can be reached through:

     Ira Dizengoff, Esq.
     Lisa Beckerman, Esq.
     Brad Kahn, Esq.
     Akin Gump Strauss Hauer & Feld LLP
     One Bryant Park
     New York, New York 10036
     Tel: (212) 872-1000
     Fax: (212) 872-1002
     Email: idizengoff@akingump.com
     Email: lbeckerman@akingump.com
     Email: bkahn@akingump.com

          - and -

     Scott Alberino, Esq.
     Kate Doorley, Esq.
     Akin Gump Strauss Hauer & Feld LLP
     1333 New Hampshire Avenue, N.W.
     Washington, D.C. 20036
     Tel: (202) 887-4000
     Fax: (202) 887-4288
     Email: salberino@akingump.com
     Email: kdoorley@akingump.com

                    About FirstEnergy Solutions

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

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

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

The Debtors tapped Akin Gump Strauss Hauer & Feld LLP as bankruptcy
counsel; Brouse McDowell LPA as co-counsel; Lazard Freres & Co. as
investment banker; Alvarez & Marsal North America, LLC as
restructuring advisor and Charles Moore as chief restructuring
officer; and Prime Clerk as claims and noticing agent.  The Debtors
also tapped Willkie Farr & Gallagher LLP, Hogan Lovells US LLP and
Quinn Emanuel Urquhart & Sullivan, LLP as special counsel.


FIRSTENERGY SOLUTIONS: Taps Brouse McDowell as Co-Counsel
---------------------------------------------------------
FirstEnergy Solutions Corp. received approval from the U.S.
Bankruptcy Court for the Northern District of Ohio to hire Brouse
McDowell, LPA.

Brouse McDowell will serve as co-counsel with Akin Gump Strauss
Hauer & Feld LLP, the firm tapped by the company and its affiliates
to be their bankruptcy counsel.

The firm's hourly rates range from $185 to $475 for the services of
its attorneys and from $110 to $175 for paralegal services.

The attorneys and paralegal expected to assist the Debtors and
their hourly rates are:

     Marc Merklin         Shareholder     $450
     Kate Bradley         Shareholder     $350
     Bridget Franklin     Shareholder     $350
     John Fairweather     Shareholder     $450
     Lisa DelGrosso       Shareholder     $365
     Megan McClung        Associate       $185
     Theresa Palcic       Paralegal       $175

The Debtors paid the firm a retainer of $200,000 on April 20 last
year, and another $200,000 on February 23 in contemplation of
filing the cases.  Prior to the petition date, Brouse McDowell
received $444,788.97, exclusive of amounts billed to the retainer,
for representing the Debtors in connection with a potential
restructuring.

Marc Merklin, a principal of Brouse McDowell, disclosed in a court
filing that his firm is a "disinterested person" as defined in
section 101(14) of the Bankruptcy Code.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Mr.
Merklin disclosed that his firm has not agreed to any variations
from, or alternatives to, its standard or customary billing
arrangements; and that no Brouse McDowell professional has varied
his rate based on the geographic location of the Debtors' cases.

Brouse McDowell represented the Debtors during the 12-month period
prior to the petition date to assist with a potential
restructuring, and that during that period, the firm charged the
Debtors its standard rates in effect at that time, Mr. Merklin
disclosed.  The attorney also disclosed that except for the annual
adjustment to the firm's billing rates on January 1, its billing
rates did not otherwise change or increase in the 12-month period
and this annual increase is in accordance with its ordinary
practice.

The Debtors have already approved Brouse McDowell's proposed hourly
billing rates and staffing plan for the period April 1 to July 31,
2018, according to Mr. Merklin.

Brouse McDowell can be reached through:

     Marc B. Merklin, Esq.
     Kate M. Bradley, Esq.
     Bridget A. Franklin, Esq.
     388 South Main Street, Suite 500
     Akron, OH 44311-4407  
     Telephone: (330) 535-5711
     Facsimile: (330) 253-8601
     Email: mmerklin@brouse.com
     Email: kbradley@brouse.com
     Email: bfranklin@brouse.com

                    About FirstEnergy Solutions

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

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

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

The Debtors tapped Akin Gump Strauss Hauer & Feld LLP as bankruptcy
counsel; Brouse McDowell LPA as co-counsel; Lazard Freres & Co. as
investment banker; Alvarez & Marsal North America, LLC as
restructuring advisor and Charles Moore as chief restructuring
officer; and Prime Clerk as claims and noticing agent.  The Debtors
also tapped Willkie Farr & Gallagher LLP, Hogan Lovells US LLP and
Quinn Emanuel Urquhart & Sullivan, LLP as special counsel.


FIRSTENERGY SOLUTIONS: Taps Hogan Lovells as Special Counsel
------------------------------------------------------------
FirstEnergy Solutions Corp. received approval from the U.S.
Bankruptcy Court for the Northern District of Ohio to hire Hogan
Lovells US LLP as special counsel.

The firm will provide legal services to the company and its
affiliates in connection with nuclear regulatory matters.

The firm will charge these hourly rates:

     Daniel Stenger         Partner              $890
     Steven Miller          Senior Counsel       $785
     Edward Dolan           Senior Counsel       $995
     Amy Roma               Partner              $835
     Mary Anne Sullivan     Partner              $995
     Sachin Desai           Senior Associate     $685

Hogan Lovells has been paid for its pre-bankruptcy services and
expenses for a total of $652,561.55 as of the petition date.

Daniel Stenger, Esq., a partner at Hogan Lovells, disclosed in a
court filing that the firm and its partners, counsel and associates
do not hold or represent any interests adverse to the Debtors and
their estates.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Mr.
Stenger disclosed that his firm has not agreed to any variations
from, or alternatives to, its standard billing arrangements; and
that no Hogan Lovells professional has varied his rate based on the
geographic location of the Debtors' cases.

The Debtors and the firm expect to develop a prospective budget and
staffing plan to comply with the U.S. Trustee's requests for
additional disclosures, and with any other orders of the court, Mr.
Stenger further disclosed.

Hogan Lovells can be reached through:

     Daniel F. Stenger, Esq.
     Hogan Lovells US LLP
     Columbia Square
     555 Thirteenth Street, NW
     Washington, DC 20004
     Tel: 202-637-5600 / 202-637-5691
     Fax: 202-637-5910
     Email: daniel.stenger@hoganlovells.com

                    About FirstEnergy Solutions

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

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

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

The Debtors tapped Akin Gump Strauss Hauer & Feld LLP as bankruptcy
counsel; Brouse McDowell LPA as co-counsel; Lazard Freres & Co. as
investment banker; Alvarez & Marsal North America, LLC as
restructuring advisor and Charles Moore as chief restructuring
officer; and Prime Clerk as claims and noticing agent.  The Debtors
also tapped Willkie Farr & Gallagher LLP, Hogan Lovells US LLP and
Quinn Emanuel Urquhart & Sullivan, LLP as special counsel.


FIRSTENERGY SOLUTIONS: Taps Willkie Farr as Conflicts Counsel
-------------------------------------------------------------
FirstEnergy Solutions Corp. received approval from the U.S.
Bankruptcy Court for the Northern District of Ohio to hire Willkie
Farr & Gallagher LLP.

The firm will serve as special counsel to the independent directors
of FirstEnergy Solutions in connection with an evaluation and
investigation of certain intercompany transactions.  Willkie Farr
will also represent the company and its affiliates in matters that
their lead counsel is not able to handle due to conflicts.  

The firm's hourly rates range from $1,025 to $1,500 for partners
and senior counsel; $350 to $1,015 for associates, other attorneys
and law clerks; and $240 to $395 for paralegals.

In the 90 days prior to the petition date, Willkie Farr received
payments in the amount of $2,221,338.89.  The firm currently holds
an unapplied retainer of $613,515.65.

Matthew Feldman, Esq., at Willkie Farr, disclosed in a court filing
that he and his firm do not represent any interests adverse to the
Debtors and their estates.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Mr.
Feldman disclosed that his firm has not agreed to any variations
from, or alternatives to, its standard or customary billing
arrangements; and that no Willkie Farr professional has varied his
rate based on the geographic location of the Debtors' cases.

Mr. Feldman also disclosed that there has been no change in the
firm's billing rates, discounts or any other material financial
term from the pre-bankruptcy period to the post-petition period.

The Debtors have already approved a budget and staffing plan for
the period April 1 to April 30, 2018, according to Mr. Feldman.

Willkie Farr can be reached through:

     Matthew A. Feldman, Esq.
     Willkie Farr & Gallagher LLP
     787 Seventh Avenue
     New York, NY 10019
     Tel: 212-728-8651
     Fax: 212-728-9651
     Email: mfeldman@willkie.com

                    About FirstEnergy Solutions

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

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

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

The Debtors tapped Akin Gump Strauss Hauer & Feld LLP as bankruptcy
counsel; Brouse McDowell LPA as co-counsel; Lazard Freres & Co. as
investment banker; Alvarez & Marsal North America, LLC as
restructuring advisor and Charles Moore as chief restructuring
officer; and Prime Clerk as claims and noticing agent.  The Debtors
also tapped Willkie Farr & Gallagher LLP, Hogan Lovells US LLP and
Quinn Emanuel Urquhart & Sullivan, LLP as special counsel.



FIRSTLIGHT HYDRO: Fitch Affirms Ratings on $320MM Bonds at 'BB-'
----------------------------------------------------------------
Fitch Ratings has affirmed FirstLight Hydro Generating Company's
(FLH) $320 million ($231.5 million outstanding) senior secured
first mortgage bonds due in 2026 at 'BB-'. The Rating Outlook is
Stable.

KEY RATING DRIVERS

The rating reflects exposure to volatile merchant energy and
capacity markets in the power pool managed by the New England
Independent System Operator (NE-ISO). However, this is partially
mitigated by moderate leverage, fixed-rate fully amortizing debt,
moderate capital expenditures, and Fitch's belief that the project
owner will continue to provide a level of financial support to
maintain a debt service coverage ratio (DSCR) of at least 1.40x.
The Stable Outlook reflects the owner's strong credit profile,
Public Sector Pension Investment Board (PSP), and Fitch's
confidence that PSP will provide financial support to FLH when
needed.

The Stable Outlook also reflects FLH's plan to redeem all of the
outstanding bonds in May 2018. After the outstanding bonds are
redeemed, Fitch will withdraw the ratings. The Fitch rating
analysis in the report is based on the assumption that the rated
debt remains in place through maturity.

Exposure to Merchant Revenues- Revenue Risk: Midrange

FLH owns a 1,363 megawatt (MW) portfolio of hydropower assets in
Connecticut and Massachusetts that participate in the NE-ISO. FLH
sells 100% of its energy, capacity, and ancillary services to
affiliate FirstLight Power Resources Management, LLC (FPRM) through
a power purchase agreement (PPA) expiring in 2019 and thereafter
into the market on a merchant basis. However, Fitch does not rate
FPRM and therefore assumes for analysis that FLH sells all its
energy, capacity, and ancillary services into the market on a
merchant basis in all years. Additionally, Fitch assumes that PSP
will support FLH financially in line with the PPA payment
provisions, which reduces revenue risk.

Variable Renewable Resource - Supply Risk: Midrange

FLH's exposure to variable water levels to generate electricity is
partially mitigated by generation assumptions based on a long
history of hydrology data for the assets, with haircuts in Fitch's
rating case to account for potential drought like conditions. In
addition, about two-thirds of energy revenue comes from pumped
storage operations between large reservoirs where water level
variations are typically less volatile than run-of-river operations
that provide the remainder of energy revenue.

Stable Operating Performance - Operation Risk: Midrange

FLH has a long history of stable operations at its pumped storage
and run-of-river hydro units, giving strong confidence in future
performance and cost estimates. Capital expenditures can be high in
certain periods but can be planned for years in advance.

Conventional Capital Structure - Debt Structure Strong

Debt is fixed-rate and fully amortizing through 2026 and leverage
at 2.3x debt/cash flow available for debt service (CFADS) is
modest.

Financial Profile

Fitch's rating case financial scenario assumes merchant market
prices for energy and capacity and lower electric output. DSCRs
average 1.7x with a minimum of 1.1x in 2022.

PEER GROUP

FLH has no rated peers but has a standalone credit profile that is
generally comparable to other power projects in Northeast U.S.
markets that sell energy and capacity into established power
markets. The key difference is that FLH has fixed-rate, fully
amortizing debt with no refinance risk and modest leverage.

RATING SENSITIVITIES

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

  -- A conclusion by Fitch that PSP may not be willing to provide
financial support such that the DSCR will remain above 1.4x through
the debt tenor.

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

  -- A significant improvement in energy and capacity prices that
results in sustainable DSCRs above 1.6x under conservative
assumptions, provided a firm sponsor commitment to fund relicensing
costs.

CREDIT UPDATE

FLH posted a 1.47x DSCR for 2017, as it did in 2016. Cash available
for debt service in 2017 increased from 2016 due to higher energy
generation as drought conditions abated and lower operating costs;
however, scheduled debt service was also higher, resulting in an
unchanged DSCR. The average NE-ISO wholesale power price in 2017
was about $33/MWh, a slight rise from about $29/MWh in 2016. Prices
remain depressed from historic levels, due to the low price on
natural gas, which is strongly correlated to power prices and to
lower demand for electricity.

Overall generation in 2017 increased 8% from 2016 levels.
Generation at Northfield dropped 5% but increased significantly at
the other units that are run-of-river type (Generation at
Northfield depends on water flow but also on the peak-off-peak
price differentials.). Operational performance was sound with
reliability factors raging from about 95% to about 100%. There are
no significant changes to the capital expenditure plan, but PSP
support is needed to cover significant relicensing costs.

In January 2018, NE-ISO completed its capacity auction, which
determined capacity prices for the June 1, 2021 to May 31, 2022
period, coming out at $4.63/kW-Month, a 13% decline in capacity
prices from the 2020-2021 auction. The outcome has a significant
impact on cash flow for that period given that capacity payments
represent generally about 60% of total revenues at that time in
Fitch's rating case.

In March 2018, FERC approved NE-ISO's proposal to add a second
auction in the capacity market auction to attempt to mitigate the
impact of out-of-market contracts on capacity auction outcomes.
This design will be in effect starting with the next auction and
may reduce downward pressure on capacity prices as more financially
incentivized renewable resources enter the market.

Performance Update

FLH continues to demonstrate high reliability performance. Energy
prices remain depressed in the NE-ISO market due to sustained low
natural gas prices. Favorably, drought conditions in New England
have abated, resulting in greater water flows and increased power
generation. A main focus for FLH is managing relicensing efforts.

Fitch Cases

Fitch's base case reflects forecast generation based on FLH's 2018
budget and keeps this generation flat over the debt tenor. Fitch
applies power and capacity price forecasts from Wood Mackenzie to
develop the revenue stream. It also includes revenue support and
ancillary services in line with the 2018 budget held over the debt
tenor. Power prices average about $43 per MW-hour (MWh) peak to
$34/MWh off-peak. Future capacity auction outcomes are around $6 to
$7 per kilowatt-month (kW-month). Fitch also assumes operation and
maintenance, tax, and capital expenditures in line with recent
performance. Under these assumptions, DSCRs average 2.6x with a
minimum of 1.7x. Fitch estimates that FLH would maintain a DSCR of
at least 1.0 if forward capacity auction prices declined 55% from
the base case assumption.

Fitch's rating case assumes weaker hydro conditions along with
lower revenue in all areas. Northfield generation is reduced by 5%
and run-of-river output is lowered by 30%. Fitch uses stressed
energy and capacity prices from Wood Mackenzie, but added a haircut
to the capacity price. Power prices average about $39/MWh peak to
$30/MWh off-peak. Future capacity prices are lowered to about
$2/kW-month. Fitch also applies a 30% haircut to support and
ancillary revenues. In this case, DSCRs average 1.7x with a minimum
of 1.1x.

Asset Description

FLH operates in the NE-ISO region. FLH's 1,363 MW portfolio of
hydroelectric power plants includes the 1,168 MW Northfield
Mountain pumped storage facility and 12 hydroelectric plants
(run-of-the river and conventional) totalling 195 MW. FLH also owns
a small 22 MW combustion turbine. FPRM buys all of FLH's energy,
capacity and ancillary services under the PPA. H2O Power LP
provides management services to FLH. PSP purchased FLH's parent
company from Engie, S.A. in 2016.


FOUNDATION BUILDING: $450MM Term Loan Gets Moody's B3 Rating
------------------------------------------------------------
Moody's Investors Service assigned a B2 Corporate Family Rating,
B2-PD Probability of Default Rating, and SGL-3 Speculative Grade
Liquidity Rating to Foundation Building Materials Holdings Company
LLC.

In related rating action, Moody's assigned a B3 rating to company's
proposed $450 million senior secured term loan maturing 2025.
Proceeds from the term loan and about $158 million in borrowings
under company's proposed revolving credit facility (unrated) will
be used to redeem the $575 million 8.25% senior secured notes due
2021, and to pay debt premium and related fees and expenses. Upon
closing, scheduled for mid-August when Notes due 2021 are callable,
all ratings assigned to Foundation Building Materials, Inc.,
including its corporate family rating, probability of default
rating, notes' rating, speculative grade liquidity rating and
rating outlook will be withdrawn. Foundation Building Materials
Holdings Company LLC's rating outlook is stable.

Moody's views the proposed transaction as credit positive.
Foundation will have an extended maturity profile. Its new
revolving credit facility will expire now in 2023 from early-2021,
followed by its proposed term loan in 2025. Also, cash interest
savings are approximately $14 million per year. However, Foundation
will not begin to reap benefits of these lower cash interest
payments until late-2019, since it needs to pay related fees and
expenses. However, relative size of savings is significant when
considering interest payments of $50.8 million in 2017. Moody's
calculates Foundation's pro forma interest coverage improving to
2.2x from 1.7x for last twelve months through December 31, 2017
(ratios incorporate Moody's standard adjustments). Moody's expects
free cash flow generated through balance of the year will be used
to reduce revolver borrowings.

Upon closing, the company's new debt capital structure will consist
of a $400 million asset-based senior secured revolving credit
facility (unrated) expiring in 2023, and a $450 senior secured term
loan maturing in 2025.

Assignments:

Issuer: Foundation Building Materials Holdings Company LLC

Probability of Default Rating, Assigned B2-PD

Speculative Grade Liquidity Rating, Assigned SGL-3

Corporate Family Rating, Assigned B2

GTD Senior Secured Bank Credit Facility, Assigned B3 (LGD5)

Outlook Actions:

Issuer: Foundation Building Materials Holdings Company LLC

Outlook, Assigned Stable

RATINGS RATIONALE

B3 rating assigned to $450 million senior secured term loan
maturing 2025, one notch below Corporate Family Rating, results
from its effective subordination to the company's asset-based
revolving credit facility. The term loan is secured by a first-lien
on company's domestic non-current assets, and a second-priority
security interest on assets securing the revolving credit facility.
Even though the term loan has a second-priority security interest
on current assets, Moody's believes benefits from residual value of
the second-lien collateral will be minimal in a distressed
scenario. The term loan amortizes 1% per year with a bullet payment
at maturity.

Foundation Building Materials, Inc., issuer of audited financial
statements, is indirect, parent holding company of Foundation
Building Materials Holdings Company LLC (collectively
"Foundation"), a holding company and primary obligor of the
revolving credit facility and term loan. Foundation Building
Materials Holdings Company LLC operates through the wholly-owned
operating subsidiaries. Foundation Building Materials, Inc. does
not provide a downstream guarantee, while such downstream
guarantees exist for most rated peer companies. Foundation Building
Materials Holdings Company LLC's operating subsidiaries provide
upstream guarantees. The company indicated that Foundation Building
Materials, Inc. does not have material operations or assets that
are not also within Foundation Building Materials Holdings Company
LLC and its subsidiaries. Moody's expects to receive sufficient
information to monitor differences between Foundation building
Materials Holding Company LLC and the audited entity.

Foundation Building Materials, Inc., headquartered in Tustin, CA,
is a national building materials distributor. Primary end markets
are new and repair and remodeling non-residential construction and
new housing construction. It also fabricates and distributes
commercial and industrial insulation products. Lone Star Funds,
through its affiliates, is the majority owner of Foundation
Building Materials, Inc. Revenues for 12 months through December
31, 2017 approximate $2.0 billion.

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


FRANKLIN ACQUISITIONS: Trustee Hires AREA Properties as Broker
--------------------------------------------------------------
Ronald Ingalls, Chapter 11 Trustee of Franklin Acquisitions LLC,
seeks approval from the U.S. Bankruptcy Court for the Western
District of Texas, to employ Mark L. Hall of AREA Properties, Inc.,
as his broker.

The estate owns multiple real estate properties. It is in the best
interest of the estate that AREA Properties, Inc. be employed to
sell the property.

Commissions the broker will be paid for the sale of real property
are:

     Commission     Gross Sales Price
     15%            $0 up to $10,000
     10%            $10,001 to $30,000
     6%             Greater than $30,000

Mark L. Hall, sole owner of AREA Properties, Inc., does not have an
interest materially adverse to the interest of the estate or any
class of creditors or equity security holders, by reason of any
direct or indirect relationships to, connection with, or interest
in, the debtor or an investment banker of the debtor, or for any
other reason.

The broker can be reached through:

     Mark L. Hall
     AREA Properties, Inc.
     13123 Madrone Mountain Way
     Austin, TX 78737
     Phone: 1-503-325-6848
     Fax: 1-503-325-7577

                    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.


FUSION TELECOM: New $40-Mil. Term Loan Gets Moody's B3 Rating
-------------------------------------------------------------
Moody's Investors Service said Fusion Telecommunications
International, Inc.'s (Fusion) B3 corporate family rating (CFR) is
unchanged following the company's revision to its transaction
structure.

In connection with Fusion's announced acquisition of Birch
Communications, Inc. (Birch), the company recently announced
several changes to the terms of the debt which is being raised to
repay existing debt at Birch. Among other slight changes, the new
terms include more rapid amortization, more lender-friendly
covenants, and a reduction of duration of each of the previously
rated bank loan securities. Additionally, Fusion has increased the
size of its B3 rated term loan B and introduced a $40 million term
loan A.  Moody's has assigned B3 (LGD3) to the new term loan A, in
line with the existing rating for the first lien debt class. In
addition to the proceeds being used to repay debt at Birch, funds
will be used to purchase a small cloud services company,
specializing in cloud voice services. All other ratings are
unchanged including the company's SGL-2 speculative grade liquidity
rating and stable outlook.

Assignments:

Issuer: Fusion Telecommunications International, Inc.

Senior Secured Bank Credit Facility, Assigned B3 (LGD3)

RATINGS RATIONALE

Fusion's B3 CFR is supported by its recurring revenue model, low
capital intensity, and positive free cash flow. Fusion's end-to-end
provisioning of multiple cloud voice, cloud connectivity, and cloud
computing solutions on one platform simplifies its value
proposition relative to single-product focused cloud services
competitors. Moody's expects Fusion to benefit from continued
positive organic and acquisition-related growth momentum in its
existing addressable markets, including upside from cross-selling
and upselling cloud services solutions to portions of the
traditional business voice and connectivity services customer base
of Birch. The company's credit profile is constrained by its small
scale, which limits its ability to absorb unexpected disruptions to
its business, and a challenging competitive environment. Fusion's
strategy critically hinges on this business model combination
proving itself over the intermediate term in sustainably reversing
Birch's organic subscriber and revenue decline history.

Moody's expects Fusion to have good liquidity over the next 12
months and expects the company to have approximately $20 million of
cash on the balance sheet and an undrawn $40 million revolving
credit facility following the close of the transaction. The first
lien term loan, second lien term loan, and the revolver will
contain a total net leverage ratio and a maximum capex covenant,
which Moody's expects to be set with ample cushion in the new
credit agreement. Fusion has limited tangible assets that could be
monetized for alternate liquidity and its few hard assets are
encumbered by the secured bank facilities.

Moody's could upgrade Fusion's ratings if debt/EBITDA (Moody's
adjusted) trends towards 3.5x and the company produces consistent,
positive free cash flow. Moody's would likely downgrade Fusion's
ratings if revenue and EBITDA decline such that leverage exceeds
5.5x on a sustained basis. Additionally, insufficient or
inconsistent progress on churn reduction and organic revenue
stabilization, failure to successfully integrate acquired
businesses, or evidence of liquidity pressure could lead to a
downgrade in ratings.

Following the combination with Birch, Fusion becomes a provider of
both traditional business voice and connectivity services and
next-generation cloud services. The transaction, anticipated to
close in first half 2018, will include the divestment of a
carrier-focused business at pre-combination Fusion and will exclude
Birch's low margin consumer-focused operations and single-line
business customers. Fusion will continue to emphasize integrated
cloud solutions, including cloud voice, cloud connectivity, cloud
infrastructure and cloud computing services, while cross-selling
and upselling these services to the traditional business voice
customers of Birch. The combined company targets small and
medium-sized businesses, as well as larger enterprises, and
generated around $565 million in pro forma revenue in 2017.

The principal methodology used in this rating was
Telecommunications Service Providers published in January 2017.


GARCES RESTAURANT: Case Summary & 30 Largest Unsecured Creditors
----------------------------------------------------------------
Affiliates that filed voluntary petitions seeking relief under
Chapter 11 of the Bankruptcy Code:

    Debtor                                           Case No.
    ------                                           --------
    Garces Restaurant Group, Inc. (Lead Case)        18-19054
       dba Garces Group
    2401 Walnut Street, Suite 300
    Philadelphia, PA 19103

    GRGAC4, LLC                                      18-19040
    GRGAC1, LLC d/b/a Amada                          18-19046
    GRGAC2, LLC d/b/a Village Whiskey                18-19048
    GRGAC3, LLC d/b/a Distrito Cantina               18-19050
    Garces Catering 300, LLC d/b/a Garces Catering   18-19055
    GR300 LLC d/b/a Volver                           18-19056
    GRGFC1 LLC                                       18-19057
    La Casa Culinary LLC d/b/a Amada Restaurant      18-19059
    Latin Quarter Concepts LLC d/b/a Tinto           18-19060
    GRG2401, LLC                                     18-19061
    GRGChubb1, LLC                                   18-19062
    GRGNY2, LLC                                      18-19063
    GRGWildwood , LLC                                18-19064
    GRGKC1, LLC                                      18-19066
    Latin Valley 2130 LLC                            18-19068
    UrbanFarm LLC d/b/a JG Domestic                  18-19069

Business Description: Garces Restaurant Group, Inc. dba Garces
                      Group is a Philadelphia-based hospitality
                      group operating more than a dozen
                      restaurants from Philadelphia to New York
                      City, including Amada, Distrito, Tinto,
                      Village Whiskey, Garces Trading Company, JG
                      Domestic, Volver, The Olde Bar, Buena Onda,
                      Ortzi, a Spanish Basque-inspired restaurant,
                      at the new LUMA Hotel Times Square and three
                      restaurants, Okatshe, Olon and Bar Olon at
                      Tropicana Atlantic City.  Garces Events is a
                      full-service catering and event division
                      with exclusive venues such as Kimmel Center
                      for the Performing Arts, Cira Centre and
                      CHUBB Hotel & Conference Center amongst
                      others.  The group also offers additional
                      services through the Garces Foundation, a
                      philanthropic organization dedicated to
                      Philadelphia's underserved immigrant
                      community; and Luna Farm, Chef Garces' 40-
                      acre farm in Bucks County, Pa.  

                      http://garcesgroup.com/

Chapter 11 Petition Date: May 2, 2018

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

Judge: Hon. Jerrold N. Poslusny Jr.

Debtors' Counsel: Warren J. Martin Jr., Esq.
                  Kelly D. Curtin, Esq.
                  Rachel A. Parisi, Esq.
                  PORZIO, BROMBERG & NEWMAN, P.C.
                  100 Southgate Parkway
                  P.O. Box 1997
                  Morristown, New Jersey 07962
                  Tel: (973) 538-4006
                  Fax: (973) 538-5146
                  Email: wjmartin@pbnlaw.com
                         kdcurtin@pbnlaw.com
                         raparisi@pbnlaw.com

Debtors'
Financial
Advisor:          EISNERAMPER LLP

Debtors'
Investment
Banker and
Placement
Agent:            COHNREZNICK CAPITAL MARKET SECURITIES, LLC

Garces Restaurant's Estimated Assets: $100,000 to $500,000

Garces Restaurant's Estimated Liabilities: $1-mil. to $10-mil.

The petition was signed by John Fioretti, interim CEO.

A copy of Garces Restaurant Group's petition is available for free
at:

             http://bankrupt.com/misc/njb18-19054.pdf

List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Shawmut Woodworking Supply Inc.     Trade Payable        $387,131
dba Shawmut Design and Construction
560 Harrison Ave
Boston, MA 02118

Reed Smith                        Professional Fees      $335,927

Po Box 360110
Pittsburgh, PA 15251
Tel: (215) 851-8100

Restaurant Associates               Trade Payable        $205,034

The Chef's Warehouse                Trade Payable        $182,710

Ashley Foods, Inc.                  Trade Payable        $136,261

Nordon                              Trade Payable        $126,905

Baldor Specialty Foods              Trade Payable         $95,656

Samuels & Son                       Trade Payable         $94,725

Beacon Hill Staffing Group, LLC     Trade Payable         $91,871

Party Rental                        Trade Payable         $78,047

Singer Equipment Company            Trade Payable         $71,291

Farm Art                            Trade Payable         $71,205

Giordano Garden Grocers             Trade Payable         $63,599

First Choice Food Distributors      Trade Payable         $62,570

Brandywine Cira L.P.                    Rent              $62,379

Phyllis Hart                       Promissory Note        $60,489
Email: pdhart320@gmail.com

Ambrogi                             Trade Payable         $55,419

Baltz & Company, Inc.               Trade Payable         $46,444

Golenbock Eiseman                   Trade Payable         $42,929
Assor Bell & Peskoe

South Jersey Party Rentals          Trade Payable         $42,663

Arway                               Trade Payable         $40,483

Caroline Funchion                   Event Deposit         $40,000
Schiavo, P.A.
Email: carolinefunchion@gmail.com

Nannas, Haines &                  Professional Fees       $37,125

Mary Avino                          Event Deposit         $35,058
Email: maryavino6@gmail.com

Kimmel Center Inc.                  Trade Payable         $34,816
Email: maryavino6@gmail.com

Kaitlin McMahon                     Event Deposit         $31,949
Email: kmcmahon0501@gmail.com

Karina Lopez                        Event Deposit         $31,904
Email: karina@kcyouthere.com

2401 Walnut LP                          Rent              $30,786

Featherstone Foods, Inc.            Trade Payable         $28,788

Mazars USA, LLP                   Professional Fees       $27,700


GAYLE HUGHES: $850K Sale of Gig Harbor Property to Hales Approved
-----------------------------------------------------------------
Judge Mary Jo Heston of the U.S. Bankruptcy Court for the Western
District of Washington authorized Gayle Hughes's sale of the real
property located at 1126 Sea Cliff Drive NW Gig Harbor, Washington
to Edward and Kathleen Hale, and/or assigns, for $850,000, subject
to approval of the lienholder.

The Court's Order dated Nov. 12, 2012, in Adversary Proceeding
#12-04340-PBS, voided the lien held by E-Trade Bank.  The Debtor's
counsel represented at the hearing held April 19, 2018, that the
lien of the IRS had been previously satisfied.

The escrow/closing/title agent is authorized and directed to
disburse the proceeds of the sale as follows:

     a. payment of normal closing costs related to the transaction,
including normal fees, realtor commissions, taxes, title insurance,
and pro-rata utility bills, if any;

     b. payment to the United States Trustee of $4,875 as the
quarterly fees incurred as a result of the transaction; and

     c. payment of the remaining net funds to the first mortgage
lien of Mr. Cooper, and/or its assigns (upon approval of a short
sale by lender).

If any funds remain available, after satisfaction of the first lien
of Mr. Cooper, then the balance will be paid to the subordinated
secured creditors in their rank priority until the funds are
exhausted.  The closing/escrow/title agent will include the
Debtor's name and case number ("Hughes 12-45424-MJH") on the form
of payment.

Gayle Hughes sought Chapter 11 protection (Bankr. W.D. Wash. Case
No. 12-45424) on Aug. 3, 2012.


GEA SEASIDE: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of GEA Seaside Investment Inc. as of April 30,
according to a court docket.

                About GEA Seaside Investment Inc.

GEA Seaside Investment Inc. sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. M.D. Fla. Case No. 18-00800) on March
12, 2018.  Judge Jerry A. Funk presides over the case.


GOOD CLOTHING: May Use Cash Collateral on Interim Basis
-------------------------------------------------------
The Hon. Deborah J. Saltzman of the U.S. Bankruptcy Court for the
Central District of California authorized Good Clothing, Inc., to
use cash collateral on an interim basis.

The Debtor is authorized use of cash collateral to pay the expenses
set forth in the budget, with the exception that the line item for
payments to Open Bank is reduced to $10,000 per week from $20,000
per week, beginning the week of April 2, 2018.

The Debtor is allowed to deviate from the total expenses contained
in the budget by no more than 10% and to deviate by category
(provided the Debtor does not pay any expenses outside any of the
approved categories) without the need for further court order.

Open Bank is granted a replacement lien only on the Debtor's
post-petition inventory. Such Replacement Lien will be deemed
perfected and the Interim Order constitutes sufficient and,
conclusive evidence of the granting, attachment, priority,
perfection, and validity of the replacement lien, effective as of
the date and time of entry of the Interim Order.

A full-text copy of the Order is available at

           http://bankrupt.com/misc/cacb18-12496-90.pdf

                         About Good Clothing

Good Clothing, Inc. -- https://www.gslovesme.com/ -- owns and
operates twenty-eight retail stores throughout the greater Los
Angeles area selling primarily women's clothing, shoes, cosmetics,
fashion jewelry, hats and other related items.

Good Clothing filed for Chapter 11 protection (Bankr. C.D. Cal.
Case No. 18-12496) on March 7, 2018.  At the time of its filing,
the Debtor revealed bank accounts amounting to $21,200 with
inventory having a present value of $1.3 million.  As of the
Chapter 11 filing, the Debtor revealed that it owes secured
creditor Open Bank approximately $1,417,000.  The Debtor tapped
Simon Resnik Hayes LLC as its bankruptcy counsel.


GREAT ATLANTIC: Hilco Acted as Broker in Sale of Three Brands
-------------------------------------------------------------
Hilco Streambank acted as the exclusive broker to The Great
Atlantic & Pacific Tea Company, Inc. (the "Company") in the sale of
its A&P(R), Waldbaum's(R) and Food Basics(R) supermarket banners.
With the sale of these three brands, as well as certain
miscellaneous brands and other intellectual property assets, the
Company has now sold substantially all of its intellectual property
assets.

The Company filed for bankruptcy in 2015.  In connection with the
liquidation of its assets, Hilco Streambank previously assisted the
Company in the sale of its Food Emporium(R), Pathmark(R) and Super
Fresh(R) supermarket banners, as well as its America's Choice(R)
and Green Way(R) private label brands.  With the sale of A&P(R),
Waldbaum's(R) and Food Basics(R), along with private label brands
including Woodson & James(R), Hartford Reserve(R) and Great
Atlantic Seafood Market(R), Hilco Streambank has assisted the
Company in the sale of 23 brand names during the course of its
engagement.   

"We are pleased to have assisted in the sale of these intellectual
property assets.  Such supermarket banners, including A&P(R) and
Waldbaum's(R), have a long and rich history in the Northeast,"
Hilco Streambank Senior Vice President Richelle Kalnit stated.  "We
are excited to see how the new owners of these brands will continue
the legacy."

Deal terms were not disclosed.

                      About Hilco Streambank

Hilco Streambank -- http://www.hilcostreambank.com-- is a market
leading advisory firm specializing in intellectual property
disposition and valuation.  Having completed numerous transactions
including sales in publicly reported Chapter 11 bankruptcy cases,
private transactions, and online sales through IPv4Auctions.com,
Hilco Streambank has established itself as the premier intermediary
in the consumer brand, media, and internet and telecom communities.
Hilco Streambank is part of Northbrook, Illinois-based Hilco
Global, a worldwide financial services company and leader in
helping companies maximize the value of their assets.

                    About Atlantic & Pacific

Based in Montvale, New Jersey, The Great Atlantic & Pacific Tea
Company, Inc., and its affiliates are one of the nation's oldest
leading supermarket and food retailers, operating approximately 300
supermarkets, beer, wine, and liquor stores, combination food and
drug stores, and limited assortment food stores across six
Northeastern states.  The primary retail operations consist of
supermarkets operated under a variety of well known trade names, or
"banners," including A&P, Waldbaum's, SuperFresh, Pathmark, Food
Basics, The Food Emporium, Best Cellars, and A&P Liquors.  The
Company employs approximately 28,500 employees, over 90% of whom
are members of one of twelve local unions whose members are
employed by the Debtors under the authority of 35 separate
collective bargaining agreements.

Then with 429 stores, A&P and its affiliates filed Chapter 11
petitions (Bankr. S.D.N.Y. Case No. 10-24549) on Dec. 12, 2010, and
in 2012 emerged from Chapter 11 bankruptcy as a privately held
company with 320 supermarkets.

On July 19, 2015, with 300 stores, A&P and 20 affiliated debtors
each filed a Chapter 11 petition (Bankr. S.D.N.Y. Case No.
15-23007) after reaching deals for the going concern sales of 120
stores.  As of Feb. 28, 2015, the Debtors reported total assets of
$1.6 billion and liabilities of $2.3 billion.  Judge Robert D.
Drain of the U.S. Bankruptcy Court for the Southern District of New
York presides over the 2015 cases.

The Debtors tapped Weil, Gotshal & Manges LLP as counsel, Evercore
Group L.L.C., as investment banker, FTI Consulting, Inc., as
financial advisor, Hilco Real Estate, LLC, as real estate advisor,
and Prime Clerk LLC, as claims and noticing agent.


HALT MEDICAL: Has Until June 8 to Exclusively File Plan
-------------------------------------------------------
The Hon. Laurie Selber Silverstein of the U.S. Bankruptcy Court for
the District of Delaware has extended, at the behest of HMI
Liquidating Inc., the exclusive periods during which only the
Debtor can file a plan and solicit acceptance of the plan through
and including June 8, 2018, and Aug. 7, 2018.

A copy of the court order is available at:

           http://bankrupt.com/misc/deb17-10810-246.pdf

As reported by the Troubled Company Reporter on April 16, 2018, the
Debtor claims that it is near completion of a Chapter 11 plan to
wind down of its case.  Despite the Debtor's prior efforts,
additional time is required in in order for key parties to act upon
the proposed Chapter 11 plan and to effect the filing of the plan.
The Debtor said that a reasonable further extension of the
Exclusive Periods is merited under the circumstances.  The Debtor
averred that the extensions requested will foster an efficient plan
process, allowing the Debtor to complete its plan and negotiate
with key stakeholders without upsetting the balance intended by the
plan exclusivity accorded to a debtor under the U.S. Bankruptcy
Code.

                    About Halt Medical Inc.

Halt Medical, Inc., a surgical device maker, sought bankruptcy
protection (Bankr. D. Del. Case No. 17-10810) on April 12, 2017.
Kimberly Bridges-Rodriguez, president and CEO, signed the
petition.

Judge Laurie S. Silverstein presides over the case.  At the time of
the filing, the Debtor estimated $1 million to $10 million in
assets and $100 million to $500 million in liabilities.

Steven K. Kortanek, Patricia A. Jackson and Joseph N. Argentina
Jr., Esq., at Drinker Biddle & Reath LLP, and Robert L. Eisenbach
III and Michael Klein of Cooley LLP, serve as counsel to the
Debtor.  Canaccord Genuity Inc., is the Debtor's investment banker,
and Donlin, Recano & Company, Inc., is the claims and noticing
agent.

The U.S. Trustee has been unable to form an official unsecured
creditors committee in the case.

                          *     *     *

U.S. Bankruptcy Judge Laurie Selber Silverstein approved the sale
of the Debtor's assets to its post-petition lender, Acessa AssetCo
LLC.  The buyer served as stalking horse bidder and was the lone
bidder.

According to a Bankruptcy Law360 report, Halt Medical sought
bankruptcy protection in April with $156.3 million in debt.  The
Chapter 11 filing followed an abrupt cutoff of financing by
longtime private equity investor American Capital Ltd., which
itself was acquired by Ares Capital Ltd.

The DIP lender and stalking horse bidder is represented by Adam
Landis and Kerri Mumford of Landis Rath & Cobb LLP.


HARBORVIEW TOWERS: Plan Confirmation Moots Bid to Appoint Trustee
-----------------------------------------------------------------
Based upon the Court's Order Confirming Debtor's Fifth Amended Plan
of Reorganization, the Hon. Michelle M. Harner of the U.S.
Bankruptcy Court for the District of Maryland has entered order
denying as moot the various Motions to Appoint a Chapter 11 Trustee
for Council of Unit Owners of the 100 Harborview Drive Condominium
pending before the Court.

The Motions were filed by Howard Bank, Dr. Paul C. Clark, Sr.,
Rebecca Delorme and Paul C. Clark, Jr., and Penthouse 4C, LLC,
respectively.

                About Council of Unit Owners of
             the 100 Harborview Drive Condominium

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


HATSWELL FARMS: Seeks Authorization to Use Cash Collateral
----------------------------------------------------------
Hatswell Farms, Inc., seeks authorization from the U.S. Bankruptcy
Court for the Southern District of Iowa to use cash collateral in
which the Secured Creditors -- Midstates Bank, N.A. and Larsen Ag
-- has or asserts an interest.

The Debtor believes that the Secured Creditors hold validly
perfected and enforceable liens on and security interests in, among
other things, the Debtor's accounts, inventory, equipment,
machinery and general intangibles, and all proceeds thereof as
evidenced by those several security agreements.

The Debtor proposes that in consideration for its use of the cash
collateral and as adequate protection for any diminution of value
of the Secured Creditors' security interests, the Debtor proposes
to grant to the Secured Creditors:

      (a) A validly perfected first priority lien on and security
interest in the Debtor's post-petition collateral subject to
existing valid, perfected and superior liens in the collateral held
by other Creditors, if any, and the Carve-Out. The rights, liens
and interests granted to the Secured Creditors will be based on the
Secured Creditors' rights, liens and interests in the Debtor's Cash
Collateral pre-petition.

      (b) In the event of, and only in the case of diminution of
value of the Secured Creditors' interest in the collateral, a
super-priority claim that will have priority in the Debtor's
bankruptcy case over all priority claims and unsecured claims
against the Debtor and its estate. This super-priority claim will
be subject and subordinate only to the Carve-Out.

The Carve-Out will include any fees due to the U.S. Trustee
pursuant to 28 U.S.C. Section 1930, plus fees and expenses incurred
by the Debtor's professionals and approved by the Court in an
amount not to exceed $200,000.

As further adequate protection, the Debtor will make post-petition
monthly payments to Secured Creditors in an amount equal to the
amount paid pre-petition, pursuant to the Debtor's pre-petition
loan documents with Secured Creditors, unless the Debtor and
Secured Creditors agree to a different or lesser amount.

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

           http://bankrupt.com/misc/iasb18-00859-8.pdf

                      About Keast Enterprises

Keast Enterprises Inc. and its affiliate Hatswell Farms, Inc., are
engaged in soybeans farming while Cyclone Cattle, L.L.C. owns a
cattle feed lot.  

Keast Enterprises, Hatswell Farms and Cyclone Cattle sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Iowa Case Nos. 18-00856, 18-00858 and 18-00859) on April 17, 2018.
In the petition signed by Russell A. Keast, president, Keast
Enterprises disclosed $10.08 million in assets and $15.11 million
in liabilities.  

Judge Anita L. Shodeen presides over the cases.

The Debtors retained Bradshaw, Fowler, Proctor & Fairgrave, P.C. as
legal counsel; and Northwest Financial Consulting as financial
advisor.


HIGHLAND CLIFFS: Voluntary Chapter 11 Case Summary
--------------------------------------------------
Debtor: Highland Cliffs, LLC
        185 Riverdale
        Yonkers, NY 10705

Business Description: Highland Cliffs, LLC is a privately held
                      company based in Yonkers, New York engaged
                      in activities related to real estate.  Its
                      principal assets are located at Lamb &
                      Skyline Drive Saugerties, NY 12477.

Chapter 11 Petition Date: May 1, 2018

Case No.: 18-22651

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

Judge: Hon. Robert D. Drain

Debtor's Counsel: Michael G. McAuliffe, Esq.
                  THE LAW OFFICE OF MICHAEL G. McAULIFFE
                  68 South Service Road, Suite 100
                  Melville, NY 11747
                  Tel: 516-927-8413
                  Fax: 516-927-8414
                  E-mail: mgmlaw@optonline.net

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Thomas Conneally, managing member.

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/nysb18-22651.pdf


HOUSE OF FLOORS: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: House of Floors of Palm Beach Inc.
        P.O. Box 810095
        Boca Raton, FL 33481

Business Description: House of Floors of Palm Beach Inc. --
                      www.houseoffloors.com -- provides
                      floorcovering installations & cleaning
                      services to both the commercial and
                      residential industries.  The Company
                      is based in Boca Raton, Florida.

Chapter 11 Petition Date: April 1, 2018

Court: United States Bankruptcy Court
       Southern District of Florida (West Palm Beach)

Case No.: 18-15236

Judge: Hon. Mindy A Mora

Debtor's Counsel: Robert C. Furr, Esq.
                  FURR & COHEN
                  2255 Glades Rd #337W
                  Boca Raton, FL 33431
                  Tel: (561) 395-0500
                  Fax: (561) 338-7532
                  Email: ltitus@furrcohen.com

Total Assets: $1.09 million

Total Liabilities: $1.73 million

The petition was signed by Donald Brodsky, 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/flsb18-15236.pdf


HOVNANIAN ENTERPRISES: Missed $1-Mil. Notes Interest Payment
------------------------------------------------------------
K. Hovnanian at Sunrise Trail III, LLC, a wholly-owned subsidiary
of Hovnanian Enterprises, Inc., owns $26.0 million aggregate
principal amount (the "Affiliate-held Notes") of K. Hovnanian
Enterprises, Inc.'s 8.000% Senior Notes due 2019 that were acquired
through an exchange offer consummated on Feb. 1, 2018.  Covenants
under the Indenture governing the Issuer's 13.5% Senior Notes due
2026 and 5.0% Senior Notes due 2040 prohibit the Issuer from making
interest payments on the Affiliate-held Notes.  As a result,
although the Issuer made the regularly scheduled interest payment
due on May 1, 2018 on all 8.000% Notes other than the
Affiliate-held Notes, and intends to continue to pay interest on
such other 8.000% Notes, the Issuer did not make the $1.04 million
interest payment due on the Affiliate-held Notes.  The Issuer's
non-payment of the interest due on the Affiliate-held Notes, the
payment of which has not been waived by Sunrise Trail, constitutes
a "Default" under the Indenture governing the 8.000% Notes and will
constitute an "Event of Default" under the 8.000% Senior Notes
Indenture if such payment is not made within the 30-day grace
period provided for thereunder, according to a Form 8-K filed by
Hovnanian with the Securities and Exchange Commission.

                  About Hovnanian Enterprises

Hovnanian Enterprises, Inc., founded in 1959 by Kevork S. Hovnanian
and headquartered in Matawan, New Jersey, designs, constructs,
markets, and sells single-family detached homes, attached townhomes
and condominiums, urban infill, and active lifestyle homes in
planned residential developments.  The Company is a homebuilder
with operations in Arizona, California, Delaware, Florida, Georgia,
Illinois, Maryland, New Jersey, Ohio, Pennsylvania, South Carolina,
Texas, Virginia, Washington, D.C. and West Virginia.  The Company's
homes are marketed and sold under the trade names K. Hovnanian
Homes, Brighton Homes and Parkwood Builders.  As the developer of
K. Hovnanian's Four Seasons communities, the Company is also one of
the nation's largest builders of active lifestyle communities.

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

                          *     *     *

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.

In April 2018, S&P Global Ratings lowered its corporate credit
rating on Hovnanian Enterprises 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 April 2018, Fitch downgraded Hovnanian Enterprises' 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.


IF STUDIOS: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: IF Studios, Inc.
        19866 Century Boulevard
        Unit 103
        Germantown, MD 20874

Business Description: IF Studios, Inc. is a privately held
                      company in Germantown, Maryland engaged
                      in the business of providing computer
                      systems design and related services.

Chapter 11 Petition Date: April 30, 2018

Case No.: 18-15824

Court: United States Bankruptcy Court
       District of Maryland (Greenbelt)

Debtor's Counsel: Keith R. Havens, Esq.
                  HAVENS & ASSOCIATES, LLC
                  2401 Research Blvd., Ste. 308
                  Rockville, MD 20850
                  Tel: (301) 947-3330
                  Email: Keith.R.Havens@HavensLawFirm.com

Total Assets: $45,543

Total Liabilities: $1 million

The petition was signed by Serrene Grant, chief operating officer.

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

        http://bankrupt.com/misc/mdb18-15824_creditors.pdf

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

              http://bankrupt.com/misc/mdb18-15824.pdf


JDJ HOSPITALITY: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: JDJ Hospitality, LLC
        2701 East Grand River
        East Lansing, MI 48823

Business Description: JDJ Hospitality, LLC is a privately held
                      company whose principal assets are located
                      in Kentwood, Michigan; Lansing, Michigan;
                      Holland, Michigan; Grand Ledge Michigan;
                      Muskegon, Michigan and Traverse, Michigan.

Chapter 11 Petition Date: May 1, 2018

Court: United States Bankruptcy Court
       Western District of Michigan (Grand Rapids)

Case No.: 18-02000

Judge: Hon. Scott W. Dales

Debtor's Counsel: Cody H. Knight, Esq.
                  RAYMAN & KNIGHT
                  141 East Michigan Ave, Ste 301
                  Kalamazoo, MI 49007
                  Tel: (269) 345-5156
                  Email: courtmail@raymanknight.com

Total Assets: $297,900

Total Liabilities: $4.34 million

The petition was signed by Joseph Lopez, 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/miwb18-02000.pdf


JOHN DAILEY: $300K Sale Wilcox Property to Ammons Approved
----------------------------------------------------------
Judge Henry A. Callaway of the U.S. Bankruptcy Court for the
Southern District of Alabama authorized John R. Dailey, Sr. and
Peggy A. Dailey to sell a tract of real property located in Wilcox
County, Alabama, of approximately 177 acres consisting of the
following Parcel Numbers: 66-15-06-24-0-000-001.000,
66-16-04-19-0-000-005.001, 66-16-04-19-0-000-005.000,
66-16-04-19-0-000-006.000,
66-15-06-24-0-000-005.000, to Bill Ammons or assigns for $300,000.

The Debtors are ordered to withhold and pay from the closing the
amount of $4,875 payable to Galloway, Wettermark & Rutens to be
held in trust for their Chapter 11 Quarterly fee due for the second
quarter of 2018.

John R. Dailey, Sr. and Peggy A. Dailey sought Chapter 11
protection (Bankr. S.D. Ala. Case No. 17-03033) on Aug. 14, 2017.
The Debtors tapped Robert M. Galloway, Esq., at Galloway Wettermark
Everest & Rutens, LLP, as counsel.


KINGDOM MEDICINE: Taps James Layton as Accountant
-------------------------------------------------
Kingdom Medicine, P.A., seeks approval from the U.S. Bankruptcy
Court for the District of Maryland to hire an accountant in
connection with its Chapter 11 case.

The Debtor proposes to employ James Layton, a certified public
accountant, to conduct financial analysis; assist in the
preparation of its tax returns; prepare projections regarding
revenues and expenses in connection with the formulation of its
bankruptcy plan; and provide other accounting services.

Mr. Layton and his staff will charge $195 per hour and $100 per
hour, respectively.  He has requested a security retainer of $5,000
for future services.

Mr. Layton disclosed in a court filing that he does not represent
any interests adverse to the Debtor or its estate.

                    About Kingdom Medicine P.A.

Kingdom Medicine, P.A., is in the business of owning and operating
an adult and pediatric medical practice with offices located in
Pikesville, Germantown and Rockville, Maryland.

Kingdom Medicine filed for Chapter 11 bankruptcy protection (Bankr.
D. Md. Case No. 17-18482) on June 21, 2017, estimating its assets
at up to $50,000 and its liabilities at between $1 million and $10
million.

Judge Michelle M. Harner is the case judge.

James C. Olson, Esq., at James C. Olson, Attorney and Counselor at
Law, serves as the Debtor's bankruptcy counsel.

On Feb. 15, 2018, the Debtor filed a disclosure statement and
Chapter 11 plan of reorganization.


KLEAR LLC: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------
Debtor: KLEAR, LLC
           dba Custom Blended Solutions
           dba KLEAR Water Management
           dba KLEAR Chemical Company
        183 North River Road
        Wheeling, WV 26003

Business Description: Wheeling, West Virginia-based KLEAR, LLC
                      provides both manufacturing and delivery of
                      oilfield chemical products and services.
                      KLEAR supports all aspects of chemical and
                      delivery needs for the oilfield -- from
                      drilling, frac, coiled tubing, and
                      production/midstream requirements.  The
                      Company also manufactures and distributes
                      exclusive treatment additives for all
                      oilfield applications.  Visit
                      www.klearenergyservices.com for more
                      information.

Chapter 11 Petition Date: May 1, 2018

Case No.: 18-00422

Court: United States Bankruptcy Court
       Northern District of West Virginia (Wheeling)

Judge: Hon. Patrick M. Flatley

Debtor's Counsel: Adam E. Barney, Esq.
                  BERRY, KESSLER, CRUTCHFIELD, TAYLOR & GORDON
                  514 Seventh Street
                  Moundsville, WV 26041
                  Tel: 304-845-2580
                  Fax: 304845-9055
                  Email: kbidka@bkctandg.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Robert E. Games, Jr., 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/wvnb18-00422.pdf


KOBA LIMITED: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------
Debtor: KOBA Limited Partnership, a New Mexico Limited Partnership
    
           d/b/a Kachina Lodge Properties
           dba Best Western Kachina Lodge and Meeting Center
           dba Kachina Lodge Resort Hotel
        PO Box 2480
        Taos, NM 87571

Business Description: KOBA Limited Partnership operates the
                      Kachina Lodge located at 413 Paseo del
                      Pueblo Norte Taos, NM 87571.  Owned by Dean
                      and Sally Koop, Kachina Lodge provides all
                      the comforts of classic New Mexico living
                      combined with modern ammenities.  

                      https://www.kachinalodge.com/

Chapter 11 Petition Date: May 2, 2018

Court: United States Bankruptcy Court
       District of New Mexico (Albuquerque)

Case No.: 18-11104

Judge: Hon. Robert H. Jacobvitz

Debtor's Counsel: Christopher M. Gatton, Esq.
                  GIDDENS, GATTON & JACOBUS, P.C.
                  10400 Academy Rd., #350
                  Albuquerque, NM 87111
                  Tel: 505-271-1053
                  Fax: 505-271-4848
                  Email: chris@giddenslaw.com

                    - and -

                  George D. Giddens, Jr., Esq.
                  GIDDENS, GATTON & JACOBUS, P.C.
                  10400 Academy Rd NE Ste 350
                  Albuquerque, NM 87111-1229
                  Tel: 505-271-1053
                  Fax: 505-271-4848
                  Email: dave@giddenslaw.com
                         giddens@giddenslaw.com

                    - and -

                  Mary L. Johnson, Esq.
                  GIDDENS, GATTON & JACOBUS, P.C.
                  10400 Academy Road NE, Suite 350
                  Albuquerque, NM 87111
                  Tel: 505-271-1053
                  Fax: 505-271-4848
                  Email: mjohnson@giddenslaw.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Wilmer Dean Koop, managing general
partner.

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/nmb18-11104.pdf


LA CASA DE LA RAZA: Taps Pacifica Commercial as Real Estate Broker
------------------------------------------------------------------
La Casa de la Raza, Inc., seeks approval from the U.S. Bankruptcy
Court for the Central District of California to hire a real estate
broker.

The Debtor proposes to employ Pacifica Commercial Realty in
connection with the sale of its property located at 601 E.
Montecito Street, Santa Barbara, California.

Pacifica will be paid a commission-based fee of 5% of the gross
sales price.

Mark Mattingly, the real estate broker at Pacifica who will be
providing the services, disclosed in a court filing that he is a
"disinterested person" as defined in Section 101(14) of the
Bankruptcy Code.

Pacifica can be reached through:

     Mark Mattingly
     200 East Carrillo Street, Suite 304
     Santa Barbara, CA 93101
     Phone: (805) 899-2480/(805) 899-2488
     Fax: (805) 899-2481/(805) 899-2424
     Email: mark@pacificacre.com
     Email: info@pacificasantabarbara.com

                     About La Casa de la Raza

Headquartered in Santa Barbara, California, La Casa de la Raza,
Inc., filed for Chapter 11 bankruptcy protection (Bankr. C.D.
Calif. Case No. 16-10331) on Feb. 23, 2016.  In the petition signed
by CEO Marisela Marquez, the Debtor estimated its assets at between
$1 million and $10 million and its liabilities at between $500,000
and $1 million.  Matthew M. Clarke, Esq., at Christman Kelley &
Clarke PC, serves as the Debtor's bankruptcy counsel.


LE CENTRE ON FOURTH: Taps Novogradac & Company as Accountant
------------------------------------------------------------
Le Centre on Fourth LLC seeks approval from the U.S. Bankruptcy
Court for the Southern District of Florida to hire Novogradac &
Company LLP as its accountant.

The firm will help the Debtor prepare its federal, state and city
income tax returns and supporting schedules, and the Kentucky
tangible personal property tax return, for the year ended December
31, 2017.

Novogradac estimates that fees for the preparation of income tax
returns will be approximately $5,000.  Meanwhile, the estimated
fees for the preparation of personal property tax return will be
$1,250.

John Sciarretti, a partner at Novogradac, disclosed in a court
filing that his firm is a "disinterested person" as defined in
section 101(14) of the Bankruptcy Code.

Novogradac can be reached through:

     John Sciarretti
     Novogradac & Company LLP
     3025 North Wooster Avenue
     Dover, OH 44622
     Phone: 330-365-5400 / 330-365-5403
     Fax: 330-365-5401

                     About Le Centre on Fourth

Le Centre on Fourth LLC is a privately held company in Plantation,
Florida that operates under the traveler accommodation industry.
Its principal assets are located at 501 South Fourth Street
Louisville, KY 40202.  Bachelor Land Holdings, LLC, is the holder
of the majority of the issued and outstanding units of membership
interest of the company.

Le Centre on Fourth filed for Chapter 11 bankruptcy protection
(Bankr. S.D. Fla. Case No. 17-23632) on Nov. 10, 2017, estimating
its assets and liabilities at between $50 million and $100 million
each.  CRO Ian Ratner signed the petition.  Judge Raymond B. Ray
presides over the case.  The Debtor tapped the Law Firm of Berger
Singerman LLP as its legal counsel, and GlassRatner Advisory &
Capital Group, LLC, as its restructuring advisor.


LIFE SETTLEMENTS: Exclusive Filing Period Extended Through July 30
------------------------------------------------------------------
The Hon. Mary F. Walrath of the U.S. Bankruptcy Court for the
District of Delaware, at the behest of Life Settlements Absolute
Return I, LLC, and its debtor affiliates, has extended the Debtors'
Exclusive Filing Period through and including July 30, 2018 and the
Exclusive Solicitation Period through and including September 28,
2018.

The Troubled Company Reporter has previously reported that the
Debtors sought the extensions in order to finalize a Plan that
appropriately addresses the status of each of the Debtors'
creditors and allocates the Debtors' resources accordingly.

The Debtors mentioned that in the relatively short duration of
these cases, they have made substantial progress.  The Debtors have
contacted no fewer than nineteen lenders and discussed potential
terms for DIP financing and an exit credit facility. Recently, the
Debtors and a lender have finalized a term sheet for exit financing
and the Debtors will soon be seeking Court approval of this
financing.  The financing sought by the Debtors will provide the
means for funding the Debtors' reorganization plan and their
emergence from chapter 11 as going concern entities.

The Debtors asserted that these Chapter 11 Cases have presented
various complex and time consuming issues, including: (1)
communicating, and negotiating potential terms, with various
lenders regarding DIP financing and a potential exit credit
facility; (2) discussing other potential exit avenues with
potential lenders; (3) negotiating with current creditor the
Employees' Retirement System of the Government of the Virgin
Islands ("GERS") regarding its status as a secured creditor and its
alleged ability to seek and obtain adequate protection regarding
the Debtors' cash collateral motion; and (4) attending to myriad
other matters associated with this case.

The Debtors told the Court that these issues have required the full
focus of the Debtors and their professionals since the Petition
Date. Specifically regarding the status of GERS' lien, the Debtors
cannot finalize an appropriate plan of reorganization while this
issue remains unresolved. The Debtors' efforts throughout these
Chapter 11 Cases have been focused upon the execution of a
comprehensive reorganization to maximize the value of the Debtors'
assets for the benefit of their creditors.

The Debtors also mentioned that they have been in extensive talks
with GERS' representatives regarding the cash collateral issue. The
Debtors and GERS have each solicited and responded to discovery
requests, including the production of thousands of pages of
relevant documents. Because the Debtors and GERS have not yet
reached an agreement regarding the status of GERS' lien, the
Debtors have been unable to effectively develop an appropriate
plan.  

              About Life Settlements Absolute Return

Life Settlements Absolute Return I, LLC and Senior LS Holdings,
LLC, are privately held companies that purchase life insurance
policies from policy holders.  Their principal assets are located
at 6th and Marquette Minneapolis, MN 55479.  The Attilanus Fund I,
L.P. owns 100% equity interest in Life Settlements Absolute.

Affiliates, Life Settlements Absolute Return I, LLC and Senior LS
Holdings, LLC filed separate Chapter 11 petitions (Bankr. D. Del.
Case Nos. 17-13030 and 17-13031, respectively) on Dec. 29, 2017.  


In the petitions signed by Robert J. Davey, III,
secretary/treasurer, Life Settlements estimated $10 million to $50
million in assets and $100 million $500 million in liabilities; and
Senior LS estimated $10 million to $50 million in assets and under
$50,000 in liabilities.

The cases are assigned to Judge Mary F. Walrath.

Bayard, P.A., serves as the Debtors' local counsel; Nelson Mullins
Riley & Scarborough LLP, is general bankruptcy counsel; and Elliott
Davis, LLC, is the accountant.


LIFESTAT AMBULANCE: Seeks May 30 Plan Filing Period Extension
-------------------------------------------------------------
Lifestat Ambulance Service, Inc., requests the U.S. Bankruptcy
Court for the Western District of Pennsylvania to extend the time
to file a Chapter 11 Plan and Disclosure Statement, as well as the
exclusivity period in this case until May 30, 2018.

The deadline for the Debtor to file a Chapter 11 Plan and
Disclosure expires on April 30, 2018 pursuant to one prior
extension which was requested and granted by the Court.

While counsel for the Debtor has completed a draft of a Chapter 11
Plan and Disclosure Statement and has sent said draft to the
Debtor's representatives for review and comment, the Debtor
anticipates any changes will be made after the review. Unless a
major change will be requested, the Debtor's counsel believes that
a Plan and Disclosure Statement can be filed within 7 to day 10
days. However, the Debtor's counsel is requesting an extension of
30 says to ensure enough time for any major changes to the draft
Plan and Disclosure Statement that may need to be made.

The Debtor asserts that no creditors or parties in interest will be
prejudiced by extending the time to file a Chapter 11 Plan and
Disclosure Statement by this short extension.

                About Lifestat Ambulance Service

Headquartered in Saltsburg, Pennsylvania, Lifestat Ambulance
Service, Inc., filed for Chapter 11 bankruptcy protection (Bankr.
W.D. Pa. Case No. 17-70646) on Aug. 31, 2017, estimating its assets
and liabilities at between $100,001 and $500,000. The petition was
signed by John C. Kravetsky, president. Christopher M. Frye, Esq.,
at Steidl & Steinberg, serves as the Debtor's bankruptcy counsel.


MEDCISION LLC: Bid to Appoint Chapter 11 Trustee Denied
-------------------------------------------------------
The Hon. Hannah L. Blumenstiel of the U.S. Bankruptcy Court for the
Northern District of California has entered an order denying the
United States Trustee's Motion to Appoint a Chapter 11 Trustee for
MedCision, LLC.

                     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.


MEHRI AKHLAGHPOUR: Trustee's Sale of North Hills Condo Unit OK'd
----------------------------------------------------------------
Judge Victoria S. Kaufman of the U.S. Bankruptcy Court for the
Central District of California authorized Nancy J. Zamora, the
Chapter 11 Trustee for the bankruptcy estate of Mehri Akhlaghpour,
to sell the condominium unit located at 8338 Woodley Place, Unit
28, North Hills, California to Caesar Adnan for $325,000.

A hearing on the Motion was held on April 5, 2018 at 2:00 p.m.

The Trustee is authorized to pay directly through the sale escrow
at Encore Escrow Co., Inc.:

     a. The debt secured by the first deed of trust in the original
principal amount of $160,000 recorded on April 22, 2004 as
Instrument No. 04-986448, for the benefit of First Franklin
Financial Corp., which was assigned to Residential Credit
Solutions, Inc. via an assignment recorded on Oct. 22, 2010 as
Instrument No. 10-1520775, in the estimated payoff amount of
approximately $123,206, subject to a final payoff demand to be
provided to Encore by loan servicer Seterus, referred to at
exception no. 15 in the preliminary title report prepared by First
American Title Co. as order number 5630552;

     b. The pro-rated real property taxes owed to the County of Los
Angeles as of the closing date;
     
     c. The Trustee's closing costs as seller, including the broker
commission of 6% of the Purchase Price, City and County transfer
taxes, escrow fees, title fees, recording fees, and required
reports;

     d. The net proceeds from the Sale Escrow to the Trustee on
behalf of the Estate.

There will be no liability to the Trustee and the Trustee's
professionals, in any capacity, by virtue of consummation of the
sale hereinabove approved or as a result of the failure of such
sale to consummate.

The Property will be sold free and clear of the liens, claims, and
encumbrances of Emymac, Inc.

The sale is "as is, where is," without any representations or
warranties whatsoever.

The Order will be effective immediately upon entry, that the stay
of the Order imposed by Federal Rule of Bankruptcy Procedure
6004(h) and any other applicable bankruptcy rules is waived, and
that the effectiveness of the Order will not be affected by the
14-day statutory appeal period unless the Court enters a stay of
the Order to sell the Real Property pending appeal.

                    About Mehri Akhlaghpour

Mehri Akhlaghpour filed a Chapter 11 Petition (Bankr. C.D. Cal.
Case No. 17-12739) on Oct. 11, 2017, and was represented by
Giovanni Orantes, Esq.

The Debtor asserts an interest in six real properties:

   * A single family residence located at 4450 Winnetka Ave.,
Woodland Hills, CA 91364;

   * A condominium located at 26943 Hillsborough Parkway, #27,
Valencia, CA 91354;  

   * A condominium located at 5454 Zelzah Avenue, #302, Encino, CA
91316;

   * A single family residence located at 16320 Gledhill Street,
North Hills, CA 91343;

   * A single family residence located at 17315 Cagney Street,
Granada Hills, CA
91344; and

   * A condominium located at 8338 Woodley Pl. #28, North Hills, CA
91343.

On Dec. 29, 2017, the Office of the United States Trustee filed a
motion to appoint a Chapter 11 Trustee.  The Motion was granted.

On Jan. 25, 2018, Nancy J. Zamora was appointed as the Debtor's
Chapter 11 Trustee.  The Trustee tapped Levene, Neale, Bender, Yoo
& Brill L.L.P. as counsel; and Rodeo Realty, Inc., as real estate
broker.


MEHRI AKHLAGHPOUR: Trustee's Sale of Santa Clarita Condo Unit OK'd
------------------------------------------------------------------
Judge Victoria S. Kaufman of the U.S. Bankruptcy Court for the
Central District of California authorized Nancy J. Zamora, the
Chapter 11 Trustee for the bankruptcy estate of Mehri Akhlaghpour,
to sell the condominium unit located at 26943 Hillsborough Parkway,
#27, Santa Clarita, California to Ippokratis Pandis and Kristina
Serafimova Pandis for $330,000.

A hearing on the Motion was held on April 5, 2018 at 2:00 p.m.

The Trustee is authorized to pay directly through the sale escrow
at Encore Escrow Co., Inc.:

     a. The debt secured by the first deed of trust in the original
principal amount of $212,000 recorded on Jan. 14, 2004 as
Instrument No. 04-91029, for the benefit of MIT Lending, which was
assigned to The Bank of New York Mellon as Trustee CWALT 2004-J3
via an assignment recorded on Nov. 9, 2017 as Instrument No.
17-1293960, in the estimated payoff amount of approximately
$123,403, subject to a final payoff demand to be provided to Encore
by The Bank of New York Mellon, referred to as exception no. 11 in
the preliminary title report prepared by First American Title
Company as order number 5630554;

     b. The pro-rated real property taxes owed to the County of Los
Angeles as of the closing date;
     
     c. The Trustee's closing costs as seller, including the broker
commission of 6% of the Purchase Price, City and County transfer
taxes, escrow fees, title fees, recording fees, and required
reports;

     d. The tenant's security deposit and pro-rated rents to the
Purchaser; and

     e. The net proceeds from the Sale Escrow to the Trustee on
behalf of the Estate.

There will be no liability to the Trustee and the Trustee's
professionals, in any capacity, by virtue of consummation of the
sale hereinabove approved or as a result of the failure of such
sale to consummate.

The Property will be sold free and clear of the liens, claims, and
encumbrances of Emymac, Inc.

The sale is "as is, where is," without any representations or
warranties whatsoever.

The Trustee is authorized to assume and assign the Residential
Lease Or Month-To-Month Rental Agreement entered into between the
Debtor and Brett J. Bigley on Dec. 27, 2017 to the Purchaser.

The Order will be effective immediately upon entry, that the stay
of the Order imposed by Federal Rule of Bankruptcy Procedure
6004(h) and any other applicable bankruptcy rules is waived, and
that the effectiveness of the Order will not be affected by the
14-day statutory appeal period unless the Court enters a stay of
the Order to sell the Real Property pending appeal.

                    About Mehri Akhlaghpour

Mehri Akhlaghpour filed a Chapter 11 Petition (Bankr. C.D. Cal.
Case No. 17-12739) on Oct. 11, 2017, and was represented by
Giovanni Orantes, Esq.

The Debtor asserts an interest in six real properties:

   * A single family residence located at 4450 Winnetka Ave.,
Woodland Hills, CA 91364;

   * A condominium located at 26943 Hillsborough Parkway, #27,
Valencia, CA 91354;  

   * A condominium located at 5454 Zelzah Avenue, #302, Encino, CA
91316;

   * A single family residence located at 16320 Gledhill Street,
North Hills, CA 91343;

   * A single family residence located at 17315 Cagney Street,
Granada Hills, CA
91344; and

   * A condominium located at 8338 Woodley Pl. #28, North Hills, CA
91343.

On Dec. 29, 2017, the Office of the United States Trustee filed a
motion to appoint a Chapter 11 Trustee.  The Motion was granted.

On Jan. 25, 2018, Nancy J. Zamora was appointed as the Debtor's
Chapter 11 Trustee.  The Trustee tapped Levene, Neale, Bender, Yoo
& Brill L.L.P. as counsel; and Rodeo Realty, Inc., as real estate
broker.


MOLECULAR TEMPLATES: BDO USA, LLP Casts Going Concern Doubt
-----------------------------------------------------------
Molecular Templates, Inc., filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K, disclosing a
net loss of $23.14 million on $3.39 million of total revenue for
the fiscal year ended December 31, 2017, compared to a net loss of
$11.03 million on $1.88 million of total revenue for the year ended
in 2016.

BDO USA, LLP, states that the Company has suffered recurring losses
from operations and has a net capital deficiency that raise
substantial doubt about its ability to continue as a going concern.


The Company's balance sheet at December 31, 2017, showed total
assets of $90.39 million, total liabilities of $13.10 million, and
a total stockholders' equity of $77.29 million.

A copy of the Form 10-K is available at:
                              
                       https://is.gd/a0PI58

                     About Molecular Templates

Molecular Templates, Inc., a clinical stage biopharmaceutical
company, focuses on the discovery, development, and
commercialization of immunotoxins called engineered toxin bodies
for the treatment of cancer and other serious diseases.  It
develops MT-3724, a lead drug candidate that is in a Phase 1
clinical trial in heavily pre-treated non-Hodgkin's lymphoma
patients; MT-4019, a preclinical drug candidate targeting CD38; and
evofosfamide, an investigational hypoxia-activated prodrug of a
bis-alkylating agent that is preferentially activated under severe
hypoxic tumor conditions, a feature of many solid tumors.  The
company is headquartered in Austin, Texas.



NIGHTHAWK ROYALTIES: Case Summary & Unsecured Creditor
------------------------------------------------------
Affiliates that concurrently filed voluntary petitions for relief
under Chapter 11 of the Bankruptcy Code:

    Debtor                                      Case No.
    ------                                      --------
    Nighthawk Royalties LLC (Lead Case)         18-10989
    1805 Shea Center Dr., Suite 290
    Highlands Ranch, CO 80129

    Nighthawk Energy                            18-10990
    1805 Shea Center Dr., Suite 290
    Highlands Ranch, CO 80129

Type of Business: Nighthawk Energy --
                  http://www.nighthawkenergy.com-- is an
                  independent oil and natural gas company
                  operating in the Denver-Julesburg (DJ) Basin of
                  Colorado, USA.  The Debtors are the direct and
                  ultimate parent entities of non-debtors
                  Nighthawk Production LLC and OilQuest USA, LLC.
                  The sole or primary operating entity of
                  the Debtors is Nighthawk Production, an oil and
                  gas exploration company which is organized under

                  Delaware law and based in Denver, Colorado.
                  Production's principal business activity is the
                  exploration for, as well as the development and
                  sale of, hydrocarbons, operating solely in the
                  state of Colorado where it holds interests in
                  over 150,000 net mineral acres in and around
                  Lincoln County.  Nighthawk's common shares are
                  publicly listed on the London Stock Exchange
                 (LSE:HAWK).  

Chapter 11 Petition Date: April 30, 2018

Court: United States Bankruptcy Court
       District of Delaware (Delaware)

Judge: Hon. Brendan Linehan Shannon

Debtors' Counsel: Dennis A. Meloro, Esq.
                  GREENBERG TRAURIG, LLP
                  The Nemours Building
                  1007 North Orange Street, Suite 1200
                  Wilmington, Delaware 19801
                  Tel: (302) 661-7000
                  Fax: (302) 661-7360
                  Email: melorod@gtlaw.com

                    - and -

                  Mark D. Bloom, Esq.
                  Paul J. Keenan Jr., Esq.
                  John R. Dodd, Esq.
                  Ari Newman, Esq.
                  GREENBERG TRAURIG, P.A.
                  333 S.E. 2 nd Avenue, Suite 4400
                  Miami, FL 33131
                  Tel: (305) 579-0500
                  Fax: (305) 579-0717
                  Email: bloomm@gtlaw.com
                         keenanp@gtlaw.com
                         doddj@gtlaw.com
                         newmanar@gtlaw.com

Debtors'
Investment
Banker:           SSG ADVISORS, LLC

Debtors'
Claims Agent:     JND CORPORATE RESTRUCTURING
                  8269 E. 23rd Avenue, Suite 275
                  Denver, CO 80238
                  Tel: 855-812-6112
                  Website: http://www.jndla.com/cases/nighthawk

                                 Estimated       Estimated
                                  Assets        Liabilities
                                 ----------     -----------
Nighthawk Royalties LLC          $0-$50K        $10MM-$50MM
Nighthawk Energy plc             $100K-$500K    $10MM-$50MM

The petitions were signed by Rick McCullough, president.

Nighthawk Royalties lists Commonwealth Bank of Australia as its
sole unsecured creditor holding an unknown amount of claim.  A
full-text copy of the Debtor's petition is available for free at:

           http://bankrupt.com/misc/deb18-10989.pdf

Nighthawk Energy lists Commonwealth Bank of Australia and
Aspiration Europe Ltd as its unsecured creditors holding unknown
amounts of claims.  A full-text copy of the Debtor's petition is
available for free at:

           http://bankrupt.com/misc/deb18-10990.pdf


OAKLEY GRADING: Says Ch.11 Trustee Required Amid Members' Rift
--------------------------------------------------------------
Oakley Grading and Pipeline, LLC requests the U.S. Bankruptcy Court
for the Northern District of Georgia to authorize the appointment
of a Chapter 11 trustee.

The Debtor is a Georgia limited liability company that performs
grading and excavation work. The Debtor's three members are Joseph
R. Oakley (50% membership interest), Jamie Hughes (25% membership
interest), and Jonathan Hughes (25% membership interest).

On May 8, 2017, the Debtor and Mr. Oakley filed an Emergency
Application for Ex Parte Temporary Injunctive Relief and
Appointment of a Receiver in the Superior Court of Henry County,
requesting the appointment of a receiver for the Debtor due to
alleged malfeasance, fraud, RICO violations, and breach of
fiduciary duty by Jamie Hughes, Jonathan Hughes, and the Debtor's
previous bookkeeper, Amber Eubanks.

The TRO set forth that Messrs. Jamie and Jonathan Hughes, and Ms.
Eubanks allegedly engaged in wrongful conduct by allegedly
misappropriating assets by funding: (i) an affiliated company,
Hughes Company, in the amount of $500,000; (ii) Ms. Eubanks in the
amount of $63,868; and (iii) credit cards in the amount of
$174,970.87.

On May 10, 2017, the Hon. Brian J. Amero entered an Order granting
temporary injunctive relief and appointed The Hartman Firm, LLC as
the Debtor's Receiver.

Following the appointment of the Receiver, the Henry County
receivership case steadily progressed into the discovery phase.  In
October 2017, JDH Group, Inc., David Hughes, and Hughes Company
each filed a separate lawsuit against the Debtor in Spalding County
seeking recovery under an alleged promissory note and for breach of
contract and unjust enrichment claims.  The Receiver filed Answers
and Counterclaims in each lawsuit, contesting the liability and
amounts claimed, and in February 2018, the Henry County and
Spalding County matters were stayed pursuant to a legislative stay
under O.C.G.A. Section 9-10-150.

Despite the Debtor's ongoing and profitable grading and excavation
business, the acrimony between the members, pre-petition
contentious disbursements, and litigation in multiple forums
financially strained the Debtor's operations and forced the Debtor
into bankruptcy.

Accordingly, the Debtor believes that the appointment of a trustee
is necessary to maintain the status quo of operations and
investigation by a neutral third-party. Pre-petition, the Receiver
actively investigated and conducted discovery concerning the
members' allegations against each other, pursued recovery on behalf
of the Debtor, and continued ongoing construction operations.
Therefore, in order to preserve the present state of affairs, a
trustee is critical.

In a similar vein, the Debtor asserts that the appointment of a
Chapter 11 trustee is required for the reasons specifically set
forth in section 1104(a).  The Henry County receivership case
centers around allegations relating to alleged: (i) material
misconduct by two of the three members, (ii) improper transactions
between the Debtor, on the one hand, and insiders or affiliated
entities, on the other hand, (iii) conflicts of interest between
the management, (iv) breach of fiduciary duties, and (v)
self-dealings by management and members to the detriment or the
other members and creditors.

While it is likely that any of those allegations alone would
dictate the appointment of a trustee, the Debtor contends that all
of those allegations illustrate the urgency and necessity for the
immediate appointment of a Chapter 11 trustee. It is apparent that
the Debtor cannot operate or investigate its affairs without the
assistance of a neutral, third-party Chapter 11 trustee.

In this case, the Debtor believes that success of this Chapter 11
case hinges on the appointment of a Chapter 11 trustee because of
the contentious allegations between the members and amounts at
stake. As demonstrated in the Henry County matter, Judge Amero
questioned the trustworthiness of the Debtor's members and lacked a
confidence in the Debtor's management. Therefore, the benefits of a
Trustee's navigation and recovery in the Chapter 11 case outweigh
the cost of appointment. Therefore, the estate would be well served
by the appointment of a Chapter 11 trustee.

                     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.


ON-CALL STAFFING: $285K Sale of Courtland Property Approved
-----------------------------------------------------------
Judge Jason D. Woodard of the U.S. Bankruptcy Court for the
Northern District of Mississippi authorized On-Call Staffing,
Inc.'s sale of approximately 100 acres with a one story brick
dwelling with approximately 1386 sq. ft. home located at 26 Hughes
Road, Courtland, Panola County, Mississippi to Clayton Zwerschke
for $285,000.

The sale is free and clear of all liens, claims and encumbrances,
with net proceeds being paid to Renasant Bank.

Stephen Smith, Trustee in On-Call Staffing of Tennessee Inc., is
authorized to execute a Trustees Quitclaim Deed to the Buyer and
authorizing the Debtor to execute any and all documents necessary
to convey the subject property.

The Debtor will file within 14 days of the sale closing file a
Report of Sale and attach thereto a copy of the settlement
statement or other closing document.

The Order is deemed a Final Judgment, and the 14-day stay under
Rule 6004(h) is waived.

                   About On-Call Staffing

On-Call Staffing, Inc., filed a Chapter 11 petition (Bankr. N.D.
Miss. Case No. 16-13823) on Oct. 28, 2016.  The Debtor is
represented by J. Walter Newman, IV, Esq., at Newman & Newman.  In
the petition signed by its President, Lee Garner III, the Debtor
estimated assets at $100,000 to $500,000 and liabilities at
$500,000 to $1 million.

The Debtor's Plan of Reorganization was confirmed by the Court on
Nov. 8, 2017.


PAC ANCHOR: Stipulation Extending Exclusivity Period Approved
-------------------------------------------------------------
The Hon. Ernest M. Robles of the U.S. Bankruptcy Court for the
Central District of California has approved the Stipulation between
Pac Anchor Transportation, Inc. and the Official Committee of
Unsecured Creditors regarding Pac Anchor's Motion to Extend
Exclusivity Period.

As previously reported by the Troubled Company Reporter on April
20, 2018, Pac Anchor requests the Court to extend the exclusivity
period to file and solicit a plan of reorganization from April 15,
2018 to at least until August 13, 2018 due to some unresolved
issues.

The Debtor related that it has two state court lawsuits to resolve
to determine the extent of its liabilities to be paid in this
bankruptcy case. One of those actions has been brought by the State
of California for alleged unfair business practices, among other
things, and the other suit is a Class Action brought against the
Debtor by the driver it employed prior to the filing of the
bankruptcy case.

While the Debtor disputed these claims and believed that it has not
misclassified the employment status of its drivers, the Debtor
recognized that continuing such employment practices only results
in the propagation of further litigation which is not in its
interests or the interests of the creditors of this bankruptcy
estate. The Debtor mentioned that commencing September 2017, it has
ceased classifying its drivers as independent contractors and is
now compensating them as hourly employees so as to avoid any
further claims and litigation. Consequently, the Debtor has been
operating for the last several months using a business model with
which it had no experience using.

Thus, the Debtor needed sufficient time from which it can compile
reliable projections as to future profitability so as to support
assumptions and meaningful conclusions about the feasibility of any
proposed plan. The Debtor believed that in or around July or August
2018, it will be in a position where it can adequately compile all
of the necessary information to assess its profitability under the
new employment model and provide adequate projections of income and
expenses to be offered to prove feasibility of any proposed plan of
reorganization.

The Debtor also mentioned Bar Date for the Class Action Claimants
to file a proof of claim expired on January 2, 2018. However, the
Debtor and the Class Action Claimants entered into a stipulation to
extend the deadline to file a proof of claim from January 2 to
February 2, 2018 in order to provide Class Action Claimants
sufficient time to gather and evaluate the necessary information to
file a proof of claim. Now, the Debtor is in the process of
examining the claims to determine whether any objections are
necessary.

The Debtor said that it has been currently in the process of
exploring its options for resolving this chapter 11 bankruptcy
case. Actually, the Committee has requested and the Debtor has
provided information concerning Debtor's transactions with related
parties, and the exchange of information continues. The Debtor
believed that the Committee is and will be reviewing this
information to obtain a better idea of Debtor's financial
condition.

Additionally, the Debtor has attended mediation with Committee, the
Class Action claimants and the State of California to enter
settlement negotiations. The Committee, the Class Action claimants
and the State of California have requested additional information
from the Debtor before proffering a settlement proposal.

Thus, in the meantime, settlement discussions are ongoing and are
likely to continue over the next several weeks. The Debtor is
hopeful that a settlement will be reached and in order to complete
settlement negotiations, therefore, additional time is needed to
engage in and complete settlement negotiations with the Committee,
the Class Action Claimants and the State of California.

Moreover, the litigation with the State of California is set for
August 2018 and certainty with respect to that claim, will be more
clearly in focus. Therefore, the Debtor and the Committee will need
additional time to evaluate the claims and determine Debtor's
future financial prospects before a plan of reorganization can be
proposed.

                 About Pac Anchor Transportation

Pac Anchor Transportation, Inc., was formed from the merger of Pac
Anchor Transportation, Inc., and Green Anchor Lines, Inc.  Pac
Anchor is a trucking company located in Wilmington, California,
that provides trucking services throughout the western United
States.

Pac Anchor filed for Chapter 11 bankruptcy protection (Bankr. C.D.
Cal. Case No. 17-18213) on July 6, 2017.  In the petition signed by
Alfredo Barajas, its president, the Debtor disclosed $12.08 million
in assets and $11.24 million in liabilities.

Judge Ernest M. Robles presides over the case.  

Haberbush & Associates LLP is the Debtor's legal counsel.  Trojan
and Company Accountancy Corp. is the Debtor's accountant.

On Aug. 10, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee retained
Levene, Neale, Bender, Yoo & Brill LLP as legal counsel, and Armory
Consulting Company as financial advisor. hire Van Horn Auctions &
Appraisal Group, LLC, to appraise the rolling stock and related
personal property of the Debtor with a fixed fee arrangement.


PC USA RE: Court Denies GGH Attempt to Appoint Trustee
------------------------------------------------------
The Hon. Robert A. Mark of the U.S. Bankruptcy Court for the
Southern District of Florida denied the Motion to Dismiss, as well
as the Motion to Appoint Trustee for Debtors PC USA RE, LLC and
STRE, LLC that was filed by Creditor, GGH 58, LLC.

GGH 58, however, is granted stay relief to proceed with its action
against the Debtors presently pending in Circuit Court, Broward
County, Florida, Case No. CACE16-014724, subject to these
limitations and conditions:

       (a) GGH is granted full stay relief to proceed with all
matters pending in the State Court Case up through final judgment.
However, if GGH obtains a final judgment, it must seek further stay
relief in the Bankruptcy Court before requesting an order from the
state court scheduling a foreclosure sale.

       (b) The Court's decision to grant stay relief is based, in
part, on GGH's statement at the hearing that it would stipulate to
entry of an order in the state court vacating the state court's
earlier order striking the Debtors' pleadings. This stipulation is
necessary to ensure that the Debtors have an opportunity to file a
response to and present argument against GGH's pending motion for
summary judgment on damages.

                        About PC USA RE

Each of PC USA RE, LLC and STRE LLC is a lessor of real estate
based in Miami Gardens, Florida.  The debtors list their business
as Single Asset Real Estate (as defined in 11 U.S.C. Section
101(51B)), whose principal assets are located at 708-716 South
Dixie Highway Hallandale, FL 33009.

PC USA RE, LLC and STRE LLC sought Chapter 11 protection (Bankr.
S.D. Fla. Lead Case No. 18-12378 and 18-12392) on Feb. 28, 2018.
In the petitions signed by Doron Topaz, manager, PC USA RE
estimated $500,000 to $1 million in assets and $1 million to $10
million in liabilities, and STRE LLC estimated less than $50,000 in
both assets and liabilities.

Judge Robert A Mark presides over the cases.

Daniel Y. Gielchinsky, Esq., at Daniel Y. Gielchinsky, P.A., serves
as bankruptcy counsel to the Debtors.  Development Specialists,
Inc., is their financial advisor.
         
No official committee of unsecured creditors has been appointed in
the Chapter 11 cases of PC USA RE, LLC and STRE LLC as of April 20,
according to a court docket.


PORT WASHINGTON: Voluntary Chapter 11 Case Summary
--------------------------------------------------
Debtor: Port Washington Holding Corp.
        30 Woodhollow Court
        Syosset, NY 11791

Business Description: Port Washington Holding Corp. listed its
                      business as Single Asset Real Estate (as
                      defined in 11 U.S.C. Section 101(51B)).

Chapter 11 Petition Date: April 30, 2018

Court: United States Bankruptcy Court
       Eastern District of New York (Central Islip)

Case No.: 18-72944

Judge: Hon. Louis A. Scarcella

Debtor's Counsel: Richard F. Artura, Esq.
                  PHILLIPS, ARTURA & COX
                  165 South Wellwood Avenue
                  Lindenhurst, NY 11757
                  Tel: (631) 226-2100
                  Fax: (631) 226-2160
                  Email: bankruptcy@pwqlaw.com

Estimated Assets: $1 million to $10 million

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

The petition was signed by Anupam Sharma, president.

The Debtor stated it has no unsecured creditors.

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

        http://bankrupt.com/misc/nyeb18-72944.pdf


QUE GOLAZO: Taps Jimenez Vazquez as Accountant
----------------------------------------------
Que Golazo Inc. seeks approval from the U.S. Bankruptcy Court for
the District of Puerto Rico to hire Jimenez Vazquez & Associates,
PSC.

The firm will provide accounting services necessary to the Debtor's
operations during its Chapter 11 case.  

Jose Victor Jimenez, the accountant who will be providing the
services, charges an hourly fee of $155.  His firm received a
retainer in the sum of $2,000.

Mr. Jimenez disclosed in a court filing that he and other employees
of his firm are "disinterested persons" as defined in section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Jose Victor Jimenez, CPA
     Jimenez Vazquez & Associates, PSC
     D-1 8 Th., St. Valparaiso
     Toa Baja, PR 00949
     Phone: 787-447-0098
     Fax: 939-338-2362

                         About Que Golazo

Based in San Juan Puerto Rico, Que Golazo, Inc., filed a Chapter 11
petition (Bankr D.P.R. Case No. 18-01468) on March 19, 2018,
estimating under $1 million in both assets and liabilities.  Mary
Ann Gandia-Fabian, Esq., at Gandia-Fabian Law Office, is the
Debtor's counsel.


RELATIVITY MEDIA: Selling to Investor Group, to File Chapter 22
---------------------------------------------------------------
Relativity Media said Thursday that it will seek Chapter 11
bankruptcy protection anew to facilitate the sale and address
certain legacy liabilities of the company.

The Company said it has entered into an agreement to sell
substantially all of its assets to UltraV Holdings LLC, a joint
venture among funds managed by Sound Point Capital Management, a
New York-based asset management firm with approximately $17 billion
of assets under management, and RMRM Holdings.  RMRM is led by
David Robbins, former Chairman of Bally Technologies, Lex Miron,
veteran media industry advisor and Larry Robbins, seasoned media
industry executive.

UltraV intends to provide sufficient capital to resume Relativity
Media's operations and the development and distribution of original
content through existing and future platforms, including the
current distribution agreement Relativity Media has with Netflix.

The parties intend to implement the transaction though a section
363 sale under Chapter 11.  Relativity Media and certain of its
subsidiaries are expected to file voluntary Chapter 11 petitions in
the U.S. Bankruptcy Court for the Southern District of New York.

Relativity Media did not disclose the price tag for the
transaction.  The Company also did not indicate when it will file
for bankruptcy.

Relativity Media did say the sale to UltraV will be subject to
Court approval and other closing conditions, and is expected to
close in the next 45 to 60 days.

"We are very excited to acquire the assets of Relativity Media, and
we believe there are numerous opportunities to reinvigorate and
expand the business," said Lex Miron.  "We have a strong
development slate and are looking forward to bringing these films
to audiences through our distribution partnerships, including
through our agreement with Netflix.  We are committed to putting
the necessary resources into the business so that we can attract
and retain new talent, create outstanding original film, television
and digital content and distribute that content across multiple
platforms."

"Our simple message to the industry is that Relativity Media is
open for business and we look forward to demonstrating that we
intend to operate a substantial and well financed entertainment
company with strong and stable leadership," said David Robbins.
"We recognize that Relativity Media has had its fair share of
challenges during the past several years, and that we need to
rebuild trust and confidence in the business.  It is our full
intention and commitment to put those past chapters behind us and
resume the business of creating and distributing outstanding
content.  We are confident that we have the collective industry
expertise, relationships and, perhaps most importantly, the
financial resources to fulfill that commitment and build a
successful and sustainable business."

Ryan Kavanaugh, founder of Relativity Media, said, "I still very
much believe in the Relativity Media business model.
Unfortunately, the company faced the significant challenge of a
complicated capital structure and an evolving industry.  I could
not be more pleased about this agreement with UltraV.  The
transaction will result in a fresh start for the company, and it
turns Relativity over to owners who have a sincere appreciation for
the business, the art and the long term needs of the industry."

David Robbins added, "UltraV will now be focused on completing the
sale process as expeditiously as possible and ensuring that once
the transaction is finalized Relativity Media can hit the ground
running with appropriate financial backing and a strong leadership
team."

UltraV Holdings LLC is a joint venture among funds managed by Sound
Point Capital Management, a New York-based asset management firm
with approximately $17 billion of assets under management, and RMRM
Holdings, which is led by David Robbins, Lex Miron and Larry
Robbins.  

Relativity Media operates a portfolio of major studio quality film
assets with the capabilities and infrastructure to produce and
distribute high caliber, original content.

                   About Relativity Fashion

Relativity Media LLC -- http://relativitymedia.com/-- is a media
company headquartered in Beverly Hills, California, founded in 2004
by Lynwood Spinks and Ryan Kavanaugh.  Relativity Studios, the
Company's largest division, has produced, distributed or structured
financing for more than 200 motion pictures, including Oculus, Safe
Haven, Act of Valor, Immortals, Limitless, and The Fighter.

Relativity Media LLC and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y. Case No.
15-11989) on July 30, 2015.  The Company emerged from bankruptcy in
March 2016.

The cases were assigned to Judge Michael E. Wiles.

Attorneys at Sheppard Mullin Richter & Hampton LLP and Jones Day
served as counsel to the Debtors.  Brian Kushner of FTI Consulting,
Inc., was the chief restructuring officer and crisis and turnaround
manager.  Luke Schaeffer of FTI Consulting, Inc., served as deputy
CRO.  Blackstone Advisory Partners L.P. served as the Debtors'
investment banker.  The Debtors' noticing and claims agent was
Donlin, Recano & Company, Inc.

                          *     *     *

An investor group composed of Anchorage Capital Group, L.L.C.,
Falcon Investment Advisors, LLC and Luxor Capital Group, LP on Oct.
21, 2015, completed its purchase of the assets of Relativity's
television division.

After selling their TV business, the Debtors and CEO Ryan C.
Kavanaugh filed a plan of reorganization that will allow the
Debtors to reorganize their non-TV business units with a
substantially de-levered balance sheet utilizing new equity
investments and new financing.

Jim Cantelupe, of Summit Trail Advisors, LLC, assisted the Debtors
in raising up to $100 million of new equity to fund the Plan.

The Bankruptcy Court on Feb. 8, 2016, confirmed the Debtors' Fourth
Amended Plan.  A copy of the Fourth Amended Plan is available at
http://is.gd/wZI1gd


REMINGTON OUTDOOR: Bankruptcy Court Confirms Reorganization Plan
----------------------------------------------------------------
Remington Outdoor Company, one of the world's leading designers and
manufacturers of firearms, ammunition, and related products, on May
2 disclosed that the United States Bankruptcy Court for the
District of Delaware confirmed the Company's Plan of Reorganization
("the Plan").  Remington expects to emerge from bankruptcy before
the end of May.

The Plan, a comprehensive balance sheet restructuring, will cancel
over $775 million in debt while all trade and business claims are
honored.  The Plan received support from over 98 percent of the
voting Term Loan Lenders and all of the voting Third Lien
Noteholders.  Upon emergence, Remington will have a new Asset Based
Loan ("ABL") facility of $193 million, the proceeds of which will
refinance the existing ABL facility in full.  In addition, the
Company will have a $55 million First-In, Last-Out Term Loan and a
new $100 million Term Loan.

"We are very pleased to have the support of our customers,
suppliers, creditors, and owner in reaching this milestone," said
Anthony Acitelli, Chief Executive Officer of Remington.
Mr. Acitelli continued, "I want to especially thank our dedicated
employees spread across the United States that have remained
focused on Remington throughout this process."

Remington's legal counsel is Milbank, Tweed, Hadley & McCloy LLP;
its investment banker is Lazard, and its financial advisor Alvarez
& Marsal.  The Term Loan Lenders' legal counsel is O'Melvany &
Myers LLC and their investment banker is Ducera Partners LLC.  The
Third Lien Noteholders' counsel is Willkie Farr & Gallagher LLP and
their investment banker is Perella Weinberg Partners LP.

                About Remington Outdoor Company

Based in Madison, North Carolina, Remington Outdoor Company, Inc.
-- https://www.remingtonoutdoorcompany.com/ -- manufactures and
markets firearms, ammunition, and related products for commercial,
military, and law enforcement customers worldwide.  The company
operates through two segments, Firearms and Ammunition.

The company is controlled by Cerberus Capital Management.
Remington's affiliated companies are FGI Holding Company, LLC; and
FGI Operating Company, LLC; Remington Arms Company, LLC; Barnes
Bullets, LLC; TMRI, Inc.; RA Brands, L.L.C.; and Remington Arms
Distribution Company, LLC.

As of Oct. 1, 2017, Remington listed $954.3 million in total assets
against $1.306 billion in total liabilities and $351.9 million in
stockholders' deficit.

On March 25, 2018, Remington Outdoor Company, Inc. and 12
affiliated debtors sought Chapter 11 bankruptcy protection (Bankr.
D. Del. Lead Case No. 18-10684) to seek confirmation of a
prepackaged plan of reorganization.

The Debtors continue to operate their businesses as debtors and
debtors in possession pursuant to Sections 1107(a) and 1108 of the
Bankruptcy Code.  No party has requested the appointment of a
trustee or examiner and no committee has been appointed or
designated in these Chapter 11 Cases.  The Debtors' request for
joint administration of these Chapter 11 Cases for procedural
purposes only is currently pending.

Milbank, Tweed, Hadley & McCloy LLP and Pachulski Stang Ziehl &
Jones LLP are serving as bankruptcy counsel to the Debtors.
Lowenstein Sandler is serving as co-counsel; Genovese Joblove &
Battista, P.A., is special counsel; Alvarez & Marsal North America,
LLC, is financial advisor; and Prime Clerk LLC is the claims and
noticing agent and administrative advisor.  Lazard Freres & Co. LLC
acts as investment banker.

Counsel to the Ad Hoc Group of Term Loan Lenders are O'Melveny &
Myers, led by Andrew Parlen and Joseph Zujkowksi, and Richards,
Layton & Finger LLP.  Counsel to the ABL Agent and ABL Lenders is
Skadden, Arps, Slate, Meagher & Flom LLP, led by Paul Leake, Shana
Elberg, and Jason Liberi.  Counsel to the Third Lien Notes
Indenture Trustee, is Dorsey & Whitney LLP, led by Adam F.
Jachimowski.  Counsel to the Ad Hoc Group of Third Lien Noteholders
are Willkie Farr & Gallagher LLP, led by Rachel C. Strickland and
Joseph G. Minias; and Young Conaway Stargatt & Taylor, LLP, led by
Edmon Morton.  Counsel to Ankura Trust Company, as the successor
administrative agent under the Term Loan Agreement, are Davis Polk
& Wardell LLP, led by Damian S. Schaible; and Richards, Layton &
Finger LLP, led by Mark Collins.

On Aparil 9, 2018, the U.S. Trustee appointed five creditors to
serve in the Official Committee of Unsecured Creditors.


RICHARD OSBORNE: Sommers Buying Two Concord Parcels for $400K
-------------------------------------------------------------
Richard M. Osborne asks the U.S. Bankruptcy Court for the Northern
District of Ohio to authorize the sale of his interest in the two
parcels of vacant land on Concord Hambden Road, Permanent Parcel
No.'s 08A0140000120 and 08A014000390, Concord Township, Lake
County, Ohio, containing 17.36 acres, more or less, to Sommers Real
Estate Group or its nominee for $400,000.

The Buyer has no connection to the Debtor and the Buyer wants to
purchase the Concord Hambden Parcels in good faith.  The Buyer is
also purchasing from Rockefeller Oil Co., LLC (an entity 100% owned
by the Debtor) an oil and gas well on the property for $300,000.
The Buyer will be assuming all responsibility for capping that
well.  It will also pay a broker's fee of $25,000 to The Osborne
Group-KW Commercial, 7400 Center Street, Mentor, Ohio, which owned
by the Debtor's son Rick Osborne Jr.

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

    http://bankrupt.com/misc/Richard_Osborne_109_Sales.pdf

Prepetition title to the Concord Hambden Parcels was in the name of
the Richard M. Osborne Trust.  On Dec. 17, 2017 the Debtor revoked
the Trust which caused the Trust's property to revest in the Debtor
on that date.  The Concord Hambden Parcels are therefore property
of the bankruptcy estate.

On Jan. 18, 1995, the Trust obtained a loan from Fifth Third Bank
in the original amount of $487,500.  There is currently due and
owing on the loan the outstanding principal balance of $435,785
plus interest accruing thereon at the rate of LIBOR plus 6% per
annum from April 3, 2015; as of March 31, 2018 the amount owed was
$527,528.

To secure payment of the Fifth Third Bank loan on Jan. 18, 1995 the
Trust also executed an Open-End Mortgage and Security Agreement in
favor of Fifth Third Bank dated June 18, 2004.  The Mortgage
granted a Fifth Third Bank a security interest in the Concord
Hambden Parcels.   

The Concord Hambden Parcels were the subject of a foreclosure
proceeding filed in the Lake County Court of Common Pleas by
Yellowbrick Storage, LLC and styled Yellowbrick Storage, LLC v.
Richard M. Osborne, Trustee, et al. Lake County Court of Common
Pleas Case No. 15CF000490.  Yellowbrick held a lien junior in
priority to the Mortgage.

On Sept. 12, 2016, Fifth Third Bank transferred its interest in the
Mortgage to Concord/Hambden Road, LLC, an entity wholly owned by
the Debtor.  On May 8, 2017 the Concord Hambden Parcels were the
subject of a sheriff's sale.  Concord/Hambden Road submitted a
credit bid and was the high bidder at $510,000 at the Sherriff's
Sale.  However, the Lake County Court of Common Pleas has never
confirmed the Sherriff's Sale, so title remained in the Trust and
hence remains part of the estate.

The fair market appraisal for the Concord Hambden Parcels filed in
the Foreclosure showed an estimated sale value of $405,000.  The
proposed sales price is therefore fair and reasonable for the
Concord Hambden Parcels.  The only interest superior to the
Mortgage in the Concord Hambden Parcels is the lien for real estate
taxes payable to the Lake County Treasurer in the amount of
$54,773.

Because the Debtor owns all of the membership interests in
Concord/Hambden Road, the Mortgage may be avoided.  In the
alternative Concord/Hambden Road could disburse any amounts
received for the Mortgage to the Debtor.

There are numerous holders of an interest in the Concord Hambden
Parcels, but all such holders of any interest consent to the sale
free of their interest.  Many of the interests in the Concord
Hambden Parcels are in bona fide dispute.

In order to provide adequate protection of any interest in the
Concord Hambden Parcels, the Debtor will deposit the sale proceeds
into his DIP account, and disburse from the sale proceeds an amount
sufficient to pay the Real Estate Taxes in full.  The Debtor will
hold the amount of proceeds net of the amount used to pay the Real
Estate Taxes pending further order of the Court.  All other
interests in the Concord Hambden Parcels will be transferred to the
Net Proceeds for distribution pursuant to later order of the Court,
in accordance with the respective rights and priorities of the
holders any interest in the Concord Hambden Parcels, as such right
appears and is entitled to be enforced against the Concord Hambden
Parcels, the Estate or the Debtor under the Bankruptcy Code or
applicable nonbankruptcy law.  Therefore the Concord Hambden
Parcels may be sold free of any interest of any other entity.

The Purchaser:

          SOMMERS REAL ESTATE GROUP
          P.O. Box 1102
          Chardon, OH 44024
          Telephone: (440) 487-1220
          E-mail: rs@sommersrealestate.com

Counsel for Debtor:

          Frederic P. Schwieg, Esq.
          2705 Gibson Dr
          Rocky River, OH 44116
          Telephone: (440) 499-4506
          Facsimile: (440) 398-0490
          E-mail: fschwieg@schwieglaw.com

The Chapter 11 case is In re Richard M. Osborne (Bankr. N.D. Ohio
Case No. 17-17361).


RISE ENTERPRISES: Seeks 60-Day Plan Exclusivity Period Extension
----------------------------------------------------------------
Rise Enterprises, S.E., requests the U.S. Bankruptcy Court for the
District of Puerto Rico for a 60-day extension of the exclusivity
period and the period for filing Disclosure Statement and Plan of
Reorganization, and to allow a term of 60 days after the order
approving the Disclosure Statement is entered to procure the votes
for the Plan.

The Debtor tells the Court that:

      (a) There are pending negotiations with its creditors that
need to be resolved prior to the filing of the Disclosure Statement
and Plan of Reorganization.

      (b) The Debtor is meeting its obligations as
debtor-in-possession since Monthly Operating Reports have been
filed and quarterly fees have been paid.

      (c) Any extension of time will not harm the creditors but
rather, it will increase the possibilities of a successful
reorganization.

      (d) The request is made in good faith and without any intent
to cause undue delay to these proceedings.

                     About Rise Enterprises

Rise Enterprises, S.E., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.P.R. Case No. 17-04678) on June 30, 2017.
In the petition signed by Ismael Falcon Ortega, partner, the
Debtor estimated assets of less than $1 million and liabilities of
$1 million to $10 million.  Judge Mildred Caban Flores presides
over the case.  Mary Ann Gandia, Esq., at Gandia-Fabian Law Office,
serves as the Debtor's bankruptcy counsel.


RIVERA FAMILY: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: Rivera Family Holdings, LLC
        2811 Morning Glory Place
        Onalaska, WI 54650

Business Description: Rivera Family Holdings, LLC is a privately
                      held company in Onalaska, Wisconsin.

Chapter 11 Petition Date: April 30, 2018

Court: United States Bankruptcy Court
       Western District of Wisconsin (Eau Claire)

Case No.: 18-11448

Judge: Hon. Brett H. Ludwig

Debtor's Counsel: Galen W. Pittman, Esq.
                  PITTMAN & PITTMAN LAW OFFICES, LLC
                  712 Main Street
                  La Crosse, WI 54601
                  Tel: 608-784-0841
                  Fax: 608-784-2206
                  Email: galen@pittmanandpittman.com
                         Info@PittmanandPittman.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Lynnae Rivera, authorized
representative.

The Debtor stated it has no unsecured creditors.

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

          http://bankrupt.com/misc/wiwb18-11448.pdf


RK & GROUP: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: RK & Group Inc.
           fdba Kilgore, Inc.
        PO Box 39
        Goose Creek, SC 29445

Business Description: RK & Group Inc. is a dealer of
                      building materials and supplies in
                      Goose Creek, South Carolina.

Chapter 11 Petition Date: April 30, 2018

Court: United States Bankruptcy Court
       District of South Carolina (Charleston)

Case No.: 18-02178

Judge: Hon. John E. Waites

Debtor's Counsel: Michael R. Drose, Esq.
                  DROSE LAW FIRM
                  3955 Faber Place Drive, Suite 103
                  North Charleston, SC 29405
                  Tel: (843) 767-8888
                  Email: Drose@Droselaw.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Rhonda L. Kilgore, 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/scb18-02178.pdf


RMWM PARTNERS: Voluntary Chapter 11 Case Summary
------------------------------------------------
Affiliates that concurrently filed voluntary petitions for relief
under Chapter 11 of the Bankruptcy Code:

    Debtor                                          Case No.
    ------                                          --------
    RMWM Partners LLC                               18-12808
    5629 W. Cermak Rd.
    Cicero, IL 60804

    RMWM Investors LLC                              18-12812
    5629 W. Cermak Rd.
    Cicero, IL 60804

Business Description: RMWM Partners LLC owns in fee simple a real
                      property located at 1460-70 Golf Rd. Rolling
                      Meadows IL valued by the Company at $24.30
                      million.

Chapter 11 Petition Date: May 1, 2018

Court: United States Bankruptcy Court
       Northern District of Illinois (Chicago)

Judge: Hon. Benjamin A. Goldgar

Debtors' Counsel: David P Lloyd, Esq.
                  DAVID P. LLOYD, LTD.
                  615B S. LaGrange Rd.
                  LaGrange, IL 60525
                  Tel: 708 937-1264
                  Fax: 708 937-1265
                  E-mail: courtdocs@davidlloydlaw.com
                         info@davidlloydlaw.com

Assets and Liabilities:

                                          ($ in millions)
                                        Total      Total
                                       Assets    Liabilities
                                     ----------- -----------
RMWM Partners LLC                       $24.3      $21.2
RMWM Investors LLC                       $0.0      $12.9

Gus Dahleh, manager, signed the petitions.

The Debtors stated they have no unsecured creditors.

Full-text copies of the petitions are available for free at:

           http://bankrupt.com/misc/ilnb18-12808.pdf
           http://bankrupt.com/misc/ilnb18-12812.pdf


RTR FARMS: Bid to Appoint Chapter 11 Trustee Dismissed
------------------------------------------------------
The Hon. Neil P. Olack of the U.S. Bankruptcy Court for the
Northern District of Mississippi has entered an order dismissing
the Motion for Appointment of a Trustee filed by Guaranty Bank &
Trust Company in the Chapter 11 case of RTR Farms, Inc.  The Court
made the ruling after being advised of the agreement between RTR
Farms and Guaranty Bank.

                     About RTR Farms Inc.

RTR Farms, Inc., is a privately owned company in Duncan,
Mississippi, engaged in the farming industry.  Richard Young,
president and owner of RTR, filed his personal Chapter 11 petition
(Bankr. N.D. Miss. Case No. 17-14065) on Oct. 25, 2017.  RTR Farms
separately filed for Chapter 11 protection (Bankr. N.D. Miss. Case
No. 17-14067) also on Oct. 25.  RTR Farms estimated assets of less
than $1 million and liabilities of $1 million to $10 million.
Judge Neil P. Olack presides over RTR Farms' case.  RTR Farms
tapped the Law Offices of Craig M. Geno, PLLC, as its legal
counsel.


SAKURA ENTERPRISES: Taps Clayson, Maxwell Dunn as Legal Counsel
---------------------------------------------------------------
Sakura Enterprises, LLC, seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Michigan to hire Clayson,
Schneider & Miller PC and Maxwell Dunn, PLC as its legal counsel.

Both firms will provide legal services in connection with the
Debtor's Chapter 11 case.  

Clayson will primarily be responsible for the preparation of first
day motions, employment and fee applications, and pleadings related
to sale or valuation.  The firm will also manage the receipt,
review and filing of monthly operating reports and other documents
that the Debtor is required to submit.

Meanwhile, Maxwell will help the Debtor prepare for duties while in
bankruptcy; prepare its schedules and statements; and attend the
initial interview, initial status conference and meeting of
creditors.

Clayson will charge these hourly rates:

     Kimberly Ross Clayson     Attorney            $300
     Peter Schneider           Attorney            $270
     David Miller              Attorney            $220

Maxwell's hourly rates are:

      Ethan Dunn               Attorney            $300
      Tierney Eaton            Attorney            $250
      Joshua Castmore          Attorney            $250
      Anthony Smith            Paralegal           $110
      Amie Lovins              Paralegal            $95
      Hend Alhakam             Legal Assistant      $75

Kimberly Ross Clayson, Esq., a member of Clayson, and Ethan Dunn,
Esq., a member of Maxwell, are the principal attorneys who will be
handling the case.  Both disclosed in court filings that they are
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

Clayson can be reached through:

     Kimberly -Ross Clayson, Esq.
     Clayson, Schneider & Miller, PC
     645 Griswold, Suite 3900
     Detroit, MI 48226
     Phone: 313-237-0850 x 3
     E-mail: kim@claysonschneidermiller.com

Maxwell can be reached through:

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

                   About Sakura Enterprises

Sakura Enterprises, LLC is a real estate company whose principal
assets are located Farmington, Michigan.

Sakura Enterprises sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Mich. Case No. 18-45163) on April 9,
2018.  In the petition signed by John C. Kim, II, vice-president,
the Debtor estimated assets of $1 million to $10 million and
liabilities of $1 million to $10 million.  Judge Phillip J.
Shefferly presides over the case.


SALVADOR CORDERO: Trustee Selling Kahului Property for $650K
------------------------------------------------------------
Richard A. Yanagi, the duly appointed and Chapter 11 Trustee for
the estate of Salvador Cacho Cordero, asks the U.S. Bankruptcy
Court for the District of Hawaii to authorize the sale of interest
in the real property commonly referred to as 300 Kaulawahine
Street, Kahului, Hawaii to Manolo Mendez and Encarnacion Mendez for
$650,000.

A hearing on the Motion is set for May 14, 2018 at 9:30 a.m.

The Debtor (through his revocable living trust) and his non-debtor
wife Ann Lou Cordero (through her revocable living trust) own seven
properties located on the island of Maui: (a) 291 Hookahi Street,
Units 101-110, and 201-210, Wailuku, HI 96793, consisting of
approximately 20 commercial units; (b) 1794 South Kihei Road,
Kihei, HI 96753, consisting of approximately 22 commercial units:
(c) 1764B South Kihei Road, Kihei, HI 96753, consisting of a single
family residence and a cottage; (d) 205 Kono Place, Kahului, HI
96732, single family residence; (e) 217 Kono Place, Kihei, HI
96753, single family residence; (f) 300 Kaulawahine Street,
Kahului, HI 96732, single family residence; and (g) 457 One Street,
Kahului, HI 96732, the Debtor's residence plus a cottage (which is
rented out).

Prior to the Trustee's appointment, the Debtor and Wife (through a
realtor, Fabienne Gandall) listed the 300 Kaulawahine Property.  On
Feb. 24, 2018, without the Trustee's knowledge, the Buyer's
submitted an offer to purchase the 300 Kaulawahine Property for
$650,000, and the Debtor and Wife subsequently accepted and the
transaction was put into escrow.

In doing research on the Debtor's various holdings, the Trustee
learned of the escrowed transaction.  He has determined that the
sale price for the 300 Kaulawahine Property is reasonable and
entered into an amendment of the Original Purchase Agreement
("April Amendment").  The April Amendment, amongst other things,
(1) replaces the identity of the "Seller" as the Trustee and Wife;
(2) requires Court approval for the transaction to close; (3)
reflects that the Trustee is not represented by a realtor, and any
brokerage commission should come out of Wife's 50% share of the net
proceeds; (4) clarifies that the Trustee is not making any
disclosures regarding 300 Kaulawahine Property; (5) Wife is solely
responsible for costs of termite inspection, survey,
repairs/maintenance; (6)
the property is conveyed via quitclaim deed; and (7) retention of
jurisdiction by Bankruptcy Court.

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

       http://bankrupt.com/misc/Salvador_Cordero_136_Sales.pdf

The preliminary title report for 300 Kaulawahine Property dated
March 21, 2018, which shows that the Debtor's Trust and the Wife's
Trust hold the fee simple title to 300 Kaulawahine Property as
tenants in severalty.  The Preliminary Title Reports show that the
300 Kaulawahine Property is encumbered by a first mortgage in favor
of Bank of America in the original principal amount of $520,000.

The Trustee believes that the proposed transaction is favorable to
the estate as he understands that the Buyer's offer is the highest
and best offer received for the 300 Kaulawahine Property.  The
purchase price is greater than the value of all liens on 300
Kaulawahine Property.  The sale of 300 Kaulawahine Property will
benefit the estate and its creditors.  Further, the tenant
occupying the premises is in default on its rents, and thus the
Trustee would have to expend resources in finding a replacement
tenant.

The Trustee asks authority to disburse the sales proceeds to pay:
(i) any ordinary and customary closing costs of sale including,
standard seller's title policy, real property taxes, conveyance
tax, and recordation fees (however, excluding, any realtor's
commission, which will be paid out of the Wife's 50% share of the
net sales proceeds); (ii) the payment of the amounts owed to the
Lender; and (iii) 50% of the net sales proceeds to Wife (after her
deductions).

Finally, the Trustee asks the Court to waive the 14-day stay
provision contained in Bankruptcy Rule 6004(h).

                 About Salvador Cacho Cordero

Salvador Cacho Cordero sought Chapter 11 protection (Bankr. D.
Hawaii Case No. 17-01071) on Oct. 15, 2017.  The Debtor tapped
Ramon J. Ferrer, Esq., at Law Office of Ramon J. Ferrer, as
counsel.

On Jan. 17, 2018, the Trustee was appointed as chapter 11 trustee
of the Debtor's estate.


SCOTT RESSLER: $1.3M Sale of Short Hills Property to Zhu & Sun OK'd
-------------------------------------------------------------------
Judge Vincent F. Papalia of the U.S. Bankruptcy Court for the
District of New Jersey authorized Scott L. Ressler's sale of the
real property owned jointly by the Debtor and his spouse located at
34 Hickory Road, Short Hills, State of New Jersey to Yanfei Zhu and
Lu Sun for $1,250,000.

A hearing on the Motion was held on April 17, 2018 at 10:00 a.m.

The customary closing adjustments payable by the Debtor for
municipal charges or assessments will be satisfied from the
proceeds of the sale at closing.

The Contractor will be paid $5,085 from the sale proceeds at
closing as full compensation for services rendered for the benefit
of the estate.

The Seller will provide the Purchaser with a credit of $1,000 at
closing that will be applied towards the purchase price to address
the Purchaser's post inspection issues with the Property.

The Motion included a request to pay the Realtor from the sale
proceeds.  Pursuant to D.N.J. LBR 6004-5, the Debtor will pay the
Realtor, commissions totaling 5% (estimated at $62,500) of the
total price from the sale proceeds at closing without the need for
a separate application for compensation.

The Debtor and his counsel will reserve their rights pursuant to
Section 506(c) of the Bankruptcy Code to seek compensation for
preserving and disposing the Property.  Any request for
compensation pursuant to Section 506(c) of the Bankruptcy Code will
be made by further motion to the Bankruptcy Court.

The following secured claims will be paid in full at closing (a
written statement of the amount due will be provided to the closing
agent within five days notice): (i) mortgage lien held by Bank of
America - $644,726; (ii) Mortgage lien held by the U.S. Small
Business Administration - $240,248; (iii) federal tax liens held by
the Internal Revenue Service - $46,650; and (iv) New Jersey
Division of Taxation - Judgment No.: DJ-180220-2015/DJ-180219-20154
- $16,578.

Except for the allowed secured claims held by Bank of America, SBA,
IRS, NJ Div. of Tax., property taxes, municipal charges which
encumber the property, and administrative claims specifically
authorized in the Order, all of which will be paid in full at
closing; thereafter title to the Property will pass to the
Purchaser pursuant to, and to the fullest extent permitted by,
Bankruptcy Code section 363 and all other applicable laws, free and
clear of any and all liens, claims, interest and encumbrances of
the Debtor.

The Sale approved by the Order is not subject to avoidance or the
imposition of costs and damages pursuant to Bankruptcy Code section
363(n).

Karen Ressler, non-debtor spouse and co-owner of the Property, will
waive her co-owner rights pursuant to Sections 363(h) and 363(i).
The Realtor's commissions and usual and customary closing costs
will not be charged against her 50% interest in the Property.  The
non-debtor spouse and co-owner of the Property, will at closing, be
paid 50% of the net proceeds realized from the sale of the Property
after disbursements specified in the Order and the balance of the
sale proceeds, which is property of the bankruptcy estate, will be
held in the Debtor's Attorney's Trust Account pending confirmation
of a chapter 11 reorganization plan or further order of the Court.

Notwithstanding Bankruptcy Rule 6004(h), the Order authorizing the
sale of real property will not be stayed for 14 days after the
entry, but will be effective and enforceable immediately upon
entry.

A true copy of the Order will be served on all parties who received
notice of the Motion, within seven days from the entry.

Scott L. Ressler sought Chapter 11 protection (Bankr. D.N.J. Case
No. 17-25753) on Aug. 3, 2017.  The Debtor tapped David L. Stevens,
Esq., at Scura, Wigfield, Heyer & Stevens as counsel.  On Sept. 21,
2017, the Court appointed Donna Shaw as the Realtor.


SENESTECH INC: M&K CPAS Raises Going Concern Doubt
--------------------------------------------------
SenesTech, Inc., filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K, disclosing a net loss of
$12,286,000 on $7,000 of revenue for the fiscal year ended December
31, 2017, compared to a net loss of $10,795,000 on $318,000 of
revenue for the year ended in 2016.

M&K CPAS, PLLC, in Houston, Texas, states that the Company suffered
a net loss from operations and has a net capital deficiency, which
raises substantial doubt about its ability to continue as a going
concern.

The Company's balance sheet at December 31, 2017, showed total
assets of $9.32 million, total liabilities of $1.80 million, and a
total stockholders' equity of $7.52 million.

A copy of the Form 10-K is available at:
                              
                       https://is.gd/cXY1Qg

                       About SenesTech, Inc.

SenesTech, Inc., develops a technology for managing animal pest
populations through fertility control.  The company focuses on
commercializing ContraPest, a fertility control product for use in
controlling rat populations.  It is also developing a pipeline of
fertility control and animal health products, including feral
animal fertility control, non-surgical spay and neutering, boar
taint, and animal cancer treatment.  The company was founded in
2004 and is headquartered in Flagstaff, Arizona.



STANLEY A. FRANKS: HSB Seeks Appointment of Chapter 11 Trustee
--------------------------------------------------------------
Happy State Bank asks the U.S. Bankruptcy Court for the Northern
District of Texas to dismiss or, in the alternative, appoint a
Chapter 11 trustee in the bankruptcy case of Stanley Allan Franks.

HSB is the holder of several Promissory Notes given by Stanley
Franks. As security for the Notes, HSB took a security interest in
certain real property and personal property located on certain real
property, including accounts receivable and rents, pursuant to the
terms of a Deed of Trust.

From the outset of this bankruptcy, HSB has reached out repeatedly
to Mr. Franks, attempting to work amicably towards a feasible plan.
Unfortunately, HSB's requests for information have been largely
ignored by the Debtor, or if not ignored, then answered only with
insufficient, incorrect or incomplete information.

HSB has further insisted on adequate protection payments on its
over $1.6 million claim, yet the Debtor has made no payments
despite cash flow of $30,000 to $50,000 per month. HSB is concerned
that the Debtor has almost certainly used HSB's cash collateral
(rents owing as of the filing date) without court authority or
creditor consent and without accounting for or segregating those
funds as required by law.

The Guidelines for Chapter 11 cases provides that "debtor must
maintain appropriate insurance coverage . . ." HSB has requested
(verbally and in writing) proof of insurance on all of its
collateral on several occasions, however, Mr. Franks has failed to
provide complete insurance information for all of the collateral --
for example, Mr. Franks has failed to provide any proof of
insurance for the property located at 917 Elmore, Borger, Texas.

Moreover, The Guidelines require that all operating reports be
filed every month until the Plan confirms -- the reports must be
filed by the 20th day of the following month.  Mr. Franks has
failed to file or timely file all monthly operating reports by the
deadline set forth in The Guidelines. Particularly, Mr. Franks
filed his December 2017 report on February 5, 2018, about two weeks
late; his January 2018 report on March 23, 20185, about one month
late; and he has thus far failed to file his February 2018 report.

Given the repeated violations of the rules and guidelines
applicable to debtors-in-possession under Chapter 11, HSB seeks
dismissal of this case or in the alternative appointment of a
Chapter 11 Trustee.

In addition, Mr. Franks' business involves primarily on rental of
real property, but Mr. Franks' schedules indicated no accounts
receivable owing as of the Petition Date, which would be a virtual
impossibility unless Mr. Franks had a zero occupancy rate. However,
that was not the case based upon Mr. Franks' assertions in his
proposed Disclosure Statement, which states that a sharp decrease
in rental income prompted his bankruptcy filing -- meaning the
Disclosure Statement did not state that all rental income was
lost.

Since Mr. Franks has pledged his receivables to HSB. But to date,
no such motion to use HSB's cash collateral has been filed and HSB
believes that Mr. Franks has use HSB's cash collateral without
authority from the Court or consent from HSB in violation of the
Bankruptcy Code and has done so while failing to pay adequate
protection payments to HSB despite repeated requests. Accordingly,
until such consent or court order, Mr. Franks must segregate and
account for all cash collateral in his possession. HSB contends
that Mr. Franks has not accounted for such collateral based upon
the single bank account recited in Mr. Franks' monthly operating
reports, and no segregations of HSB's collateral has been made.

Further, in the event this case is not dismissed, HSB requests the
Court for approval to apply the sale proceeds from the real
property collateral located at 102 Caliche Street, Borger, Texas --
which was sold by Mr. Franks just prior to Petition Date -- to
HSB's claim amount thereby decreasing the total amount owing to HSB
by $21,057. On the Petition Date, Mr. Franks tendered to HSB sales
proceeds from the property in the amount $21,057. In an abundance
of caution, HSB has held the check for such funds, has not
negotiated such check, and therefore has not applied such funds to
the Note primarily secured by such property in order to avoid
violating the automatic stay.

Attorneys for Happy State Bank:

             C. Jared Knight, Esq.
             Rhonda Luginbyhl, Esq.
             Burdett Morgan Williamson & Boykin, L.L.P.
             701 S. Taylor, Suite 324, LB 103
             Amarillo, TX 79101
             Telephone: (806) 358-8116
             Fax: (806) 350-7642
             Email: jknight@bmwb-law.com
             rluginbyhl@bmwb-law.com

Stanley Allan Franks filed a Chapter 11 petition (Bankr. N.D. Tex.
Case No. 17-20363), on November 7, 2017. The Debtor is represented
by Bill Kinkead, Esq. of Kinkead Law Offices.


STAR COMPUTER: Trustee Taps Cimo Mazer as New Litigation Counsel
----------------------------------------------------------------
Joseph Luzinski, the liquidating trustee appointed in Star Computer
Group Inc.'s Chapter 11 case, seeks approval from the U.S.
Bankruptcy Court for the Southern District of Florida to hire a new
special litigation counsel.

The trustee proposes to hire Cimo Mazer Mark, PLLC to assist him
with due diligence, investigation, analysis, and pursuit of
professional liability claims.  The firm will replace Genovese
Joblove & Battista, P.A.

Cimo Mazer will be compensated based upon any value recovered for
the Debtor's estate in connection with the professional liability
claims at these contingency fee rates: (i) 18% of any value
recovered or achieved through the date of the filing of a
complaint; (ii) 25% of any value recovered or achieved following
the filing of a complaint and through trial; (iii) 31% of any value
recovered or achieved after the completion of the trial and through
any appeal.

David Cimo, Esq., a shareholder of Cimo Mazer, disclosed in a court
filing that he and his firm do not hold or represent any interest
adverse to the Debtor or the liquidating trust's estate.

                     About Star Computer Group

Star Computer Group, Inc. sought Chapter 11 bankruptcy protection
(Bankr. S.D. Fla. Case No. 15-28100) on Oct. 12, 2015. The petition
was signed by James S. Howard as chief restructuring officer.
Judge Jay Cristol is assigned to the case.

The Debtor listed assets of $22.7 million and liabilities of $68.3
million.

Founded in 1994 with its office located at 2175 N.W. 115 Avenue,
Miami, FL 33172, the Company was engaged in the business of
supplying wholesale computers, smart phones, and related equipment
and software to dealers and wholesales in Latin America. The
company is jointly owned by Henry Waissmann (54%) and Henry Aguilar
(46%).

The Debtor has engaged Kozyak, Tropin & Throckmorton, P.A., as
bankruptcy counsel, GlassRatner as financial advisor, Fuerst
Ittleman David & Joseph PL as special tax counsel, and Cherry
Bekaert, LLP as accountants.

The U.S. Trustee for Region 21 appointed an official committee of
unsecured creditors. The committee is represented by Stearns Weaver
Miller Weissler Alhadeff & Sitterson, P.A., as counsel.

On June 14, 2016, the court confirmed the Debtor's second amended
plan of liquidation.  On July 8, 2016, the effective date under the
plan occurred and a creditors trust was formally established to
liquidate the Debtor's unencumbered property.


STEWART DUDLEY: Magnify Trustee Selling 2 Panama City Condo Units
-----------------------------------------------------------------
Judge Tamara O. Mitchell of the U.S. Bankruptcy Court for the
Northern District of Alabama authorized Jeffery J. Hartley, Chapter
11 Trustee for Magnify Industries, LLC, to sell the two condominium
units located at Emerald Beach Resort in Panama City Beach: (i)
Unit 1633 to Celmario and Gloria Martinez for $184,300; and (ii)
Unit 2135 to Show Me The Beach, LLC, for $186,100.

The net sales proceeds will be placed in the escrow account of
Engel, Hairston & Johanson P.C., to be held pending further order
of the Court.

                   About Stewart Ray Dudley

Stewart Ray Dudley filed a Chapter 11 petition (Bankr. N.D. Ala.
Case No. 16-01842) on May 5, 2016, and is represented by R. Scott
Williams, Esq. from Rumberger, Kirk & Caldwell, P.C.

In January 2017, Buffalo Rock Company and James C. Lee, III,
creditors of Stewart Ray Dudley, filed a motion for order directing
the appointment of Peter W. Colmer as Chapter 11 Trustee for the
Debtor's bankruptcy estate.  They claimed that continuously acting
against the best interest of his estate, the Debtor caused numerous
assets to be transferred to Magnify Industries, LLC, including an
automobile collection previously valued at over $5,500,000; 100%
of
his interest of an updated warehouse and event space commonly
referred to as Old Car Heaven previously valued at over $1,534,000;
and 17 beach front condominiums.

Buffalo Rock is represented by Burr & Forman LLP.  James C. Lee,
III, is represented by Bradley Arant Boult Cummings LLP.

The Court appointed Jeffery J. Hartley as Chapter 11 Trustee on
Feb. 24, 2017.

The Trustee:

          Mr. Jeffery Hartley
          P.O. Box 2767
          Mobile, AL 36652
          E-mail: jjh@helmsinglaw.com

The Trustee is represented by:

          Ogden S. Deaton, Esq.
          GRAHAM & CO.
          110 Office Park Drive
          Suite 200
          Birmingham, AL 35223
          E-mail: ogdend@grahamcompany.com


TRANSDIGM INC: New $2.9-Bil. Loans Assigned Moody's Ba2 Rating
--------------------------------------------------------------
Moody's Investors Service assigned a Ba2 rating to TransDigm Inc.'s
new $2.196 billion senior secured term loan E due 2025 and a Ba2
rating to TransDigm's new $600 million senior secured revolving
credit facility due 2022.

Concurrently, Moody's assigned a B3 rating to the new $500 million
senior subordinated notes due 2026 issued by TransDigm Holdings UK
plc.

All other ratings including the B1 Corporate Family Rating (CFR)
and the B1-PD Probability of Default Rating are unchanged. Proceeds
from the new term loan and new senior subordinated notes will be
used to fund the acquisitions of Extant Aerospace and Kirkhill as
well as to place cash on the balance sheet for general corporate
purposes. Ratings on the existing revolver and existing term loan E
and will be withdrawn upon close. The rating outlook remains
stable.

RATINGS RATIONALE

The B1 Corporate Family Rating considers TransDigm's aggressive
financial policy and considerable tolerance for financial risk, the
cyclical nature of commercial OEM aerospace markets (30% of sales),
and the company's private equity-like business model that
prioritizes shareholder returns over creditors. Pro forma for the
transaction, Moody's adjusted Debt-to-EBITDA is expected to
increase about 0.4x to 7.4x, a level of financial leverage that is
near the upper bounds of leverage previously published for
expectations for the ratings. The rating continues to reflect
TransDigm's strong competitive standing supported by the
proprietary and sole-sourced nature of the majority of its
products, industry leading profitability metrics, as well as the
company's focus on highly profitable aerospace aftermarkets.

The Ba2 rating on the new senior secured term loan E reflects its
seniority and first lien security interest in substantially all
assets of the company. The new senior subordinated notes are rated
B3 and will be issued by TransDigm Holdings UK plc., a wholly-owned
subsidiary based in the UK. The senior subordinated notes issued by
the UK entity will rank equally and ratably with all existing
senior subordinated notes issued by TransDigm, Inc. In connection
with the issuance of the new notes, TransDigm Holdings UK plc will
also guarantee all of TransDigm Inc's indebtedness. Both the bank
credit facilities and the subordinated notes are guaranteed by all
of the TransDigm's existing and future domestic subsidiaries, as
well as by the company's holding company parent, TDG.

Moody's expects TransDigm to maintain its strong liquidity profile
with pro forma cash balances of about $1.7 billion. In the coming
quarters, Moody's expects a significant portion of this cash to be
used for additional acquisitions, although in the absence M&A
opportunities, TransDigm may undertake shareholder distributions.
Moody's expects the company to continue to generate substantial
cash flow with free cash flow (before dividends) likely to be
around $900 million during 2018 (FCF-to-Debt of 6% to 7%). Moody's
anticipates near full availability under the $600 million revolving
credit facility as well as an appropriately structured capital
structure that provides TransDigm some of the necessary financial
flexibility to manage its large debt burden.

The stable outlook incorporates Moody's expectation that favorable
industry fundamentals will continue to support earnings growth and
a strong liquidity profile. The outlook also reflects the
expectation that TransDigm will make progress in reducing leverage
through earnings growth between periodic leveraging transactions.

An upgrade is unlikely in the near term given expectations that
TransDigm will continue to pursue an aggressive financial policy
and a highly leveraged capital structure. An upward rating action
would be driven by leverage sustained below 5.0x on a Moody's
adjusted basis, coupled with the maintenance of the company's
industry leading margins and a continuation of the strong liquidity
profile. Factors that could result in lower ratings include Moody's
adjusted Debt-to-EBITDA sustained above the high 7x level or an
erosion in profitability such that EBITDA margins were expected to
decline to the low 40% range. A deteriorating liquidity profile
involving FCF-to-Debt continuously below 5%, annual free cash flow
generation sustained below $750 million or increased reliance on
the revolver could also pressure the rating downward.

The following summarizes Moody's rating action:

The following ratings were assigned:

Issuer: TransDigm, Inc.

$600 million senior secured revolving credit facility due 2022,
assigned Ba2 (LGD2)

$2,196 million senior secured term loan E due 2025, assigned Ba2
(LGD2)

$3,636 million senior secured term loan F due 2023, assigned Ba2
(LGD2)

Issuer: TransDigm Holdings UK plc

$500 million senior subordinated notes due 2026, assigned B3
(LGD5)

TransDigm Inc., headquartered in Cleveland, Ohio, is a manufacturer
of engineered aerospace components for commercial airlines,
aircraft maintenance facilities, original equipment manufacturers
and various agencies of the US Government. TransDigm Inc. is the
wholly-owned subsidiary of TransDigm Group Incorporated (TDG).
Revenues for the last twelve month period ending December 31, 2017
were approximately $3.5 billion.

The principal methodology used in these ratings was Aerospace and
Defense Industry published in March 2018.


VENOCO LLC: Allowed to Exclusively File Plan Until July 11
----------------------------------------------------------
The Hon. Kevin Gross of the U.S. Bankruptcy Court for the District
of Delaware, at the behest of Venoco, LLC, and its
debtor-affiliates, has extended further the Exclusive Filing Period
through and including July 11, 2018, and the Exclusive Solicitation
Period through and including September 11, 2018.

As reported by the Troubled Company Reporter on April 23, 2018, the
Debtors filed a third motion seeking further extension out of an
abundance of caution to ensure that the Exclusive Periods do not
lapse before they complete the work to necessary achieve
Confirmation and Consummation of the Combined Disclosure Statement
and Plan.  The Debtors told the Court that this extension will
enable them to focus on the Combined Disclosure Statement and Plan
they have already negotiated, filed, and solicited, while
minimizing the risk of unnecessary and costly distractions, serving
the best interests of the Debtors, their estates, and their
creditors.

The Debtors mentioned that over the past several months, they have
worked cooperatively with certain key creditors to resolve these
cases in their creditors' best interests.  After preparing a
generally supported plan of liquidation and soliciting input from
their key creditors, the Debtors filed a solicitation version of
the Combined Disclosure Statement and Joint Chapter 11 Plan of
Liquidation proposed by the Debtors on March 22, 2018.

In accordance with the solicitation and tabulation procedures
established by the Court in the interim approval and procedures
order, the Debtors have commenced solicitation of, and await votes
on, the Combined Disclosure Statement and Plan.  The Debtors warned
that absent an extension of time proposed by the Debtors, the
voting deadline is May 14, 2018, at 4:00 p.m. (prevailing ET), and
the Court has scheduled a combined hearing for final approval of
the disclosures in, and confirmation of, the Combined Disclosure
Statement and Plan on May 23, 2018 at 10:00 a.m. (prevailing ET).

The Debtors also related that they have, among other things, (a)
conferred with their key creditors and formulated a generally
supported plan of liquidation, (b) obtained Court approval of the
Combined Disclosure Statement and Plan for solicitation purposes
through the Interim Approval and Procedures Order, and (c)
commenced solicitation on the Combined Disclosure Statement and
Plan.  These tasks required substantial time and resources from the
Debtors, and demonstrate the Debtors' good faith progress to reach
a successful conclusion of these cases that maximizes value for the
creditors and the estates.  

With the Debtors' solicitation process ongoing, and the Combined
Hearing approaching, the Debtors needed additional time to continue
pursuing Confirmation and Consummation of the Combined Disclosure
Statement and Plan as efficiently as possible. Although the Debtors
do not anticipate any parties in interest proposing a competing
plan -- especially one that would better serve their creditors'
best interests ā€“ the Debtors believed that the extension will
avoid any unnecessary and costly distractions other creditors may
interpose while the Debtors conclude the plan process already
undertaken.

                         About Venoco

Venoco, LLC, is a California-based and privately owned independent
energy company primarily focused on the acquisition, exploration,
production and development of oil and gas properties.  As of April
2017, Venoco held interests in approximately 57,859 net acres, of
which approximately 40,945 are developed.

In the midst of a historic collapse in the oil and gas industry,
Venoco, Inc. ā€“ the predecessor in interest to Venoco, LLC, and
six of Venoco, Inc.'s affiliates commenced voluntary Chapter 11
cases (Bankr. D. Del. Lead Case No. 16-10655) on March 18, 2016, in
Delaware to address their overleveraged capital structure.  In
under four months, the 2016 Debtors confirmed a plan eliminating
more than $1 billion in funded debt and other liabilities.

On April 17, 2017, each of Venoco, LLC, and six of its subsidiaries
filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead Case No.
17-10828).  As of the bankruptcy filing, the Debtors estimated
assets in the range of $10 million to $50 million and liabilities
of up to $100 million.

Judge Kevin Gross presides over the 2017 cases.  

The Debtors have hired Morris, Nichols, Arsht & Tunnell LLP and
Bracewell LLP as counsel; Zolfo Cooper LLC as restructuring and
turnaround advisor; Seaport Global Securities LLC as financial
advisor; and Prime Clerk LLC as claims, noticing and balloting
agent.


VERONICA PERSAUD: $110K Sale of Acreage Vacant Land to Moseleys OKd
-------------------------------------------------------------------
Judge Erik P. Kimball of the U.S. Bankruptcy Court for the Southern
District of Florida authorized Veronica Savitri Persaud's sale of
the vacant land located at 70th Place North, Acreage, Florida,
legally described as 27-42-41, S 239 ft of N 4930 ft (Less E 4848
ft) of Sec, also known as Z-491, according to the Plat thereof, on
file in the office of the Clerk of the Circuit Court, in and for
Palm Beach County, Florida, to Carla and Joselyn Moseley for
$110,000.

The Debtor owns the Property.

Veronica Savitri Persaud sought Chapter 11 protection (Bankr. S.D.
Fla. Case No. 14-13268) on Feb. 11, 2014.


VILLA PROPERTIES: Taps Willis Realty as Real Estate Consultant
--------------------------------------------------------------
Villa Properties, LLC, received approval from the U.S. Bankruptcy
Court for the Eastern District of Michigan to hire Willis Realty,
LLC as its real estate consultant.

The firm will conduct a comparative market analysis for each of the
Debtor's residential real properties in Michigan.  The Debtor will
also consult with the firm as to market conditions and the
marketability and value of the properties.

Willis will be paid $35 per property.  It is estimated that there
are a total of 137 properties.

Paul Willis, a real estate agent employed with Willis, disclosed in
a court filing that he and his firm are "disinterested persons" as
defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Paul Willis
     Willis Realty, LLC
     3223 Homestead Commons Dr. #5,
     Ann Arbor, MI 48108
     Phone: 734-975-4393
     Email: paco133@aol.com

                      About Villa Properties

Villa Properties, LLC is a privately-held company whose principal
place of business is located at 30320 Pondsview, Franklin,
Michigan.  The company is in the business of ownership, management
and rental of residential real properties, which consist of single
family dwellings all located in the City of Detroit, with the
exception of one property located in Dearborn Heights, Michigan.

Villa Properties sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Mich. Case No. 18-40003) on Jan. 2,
2018.  Timothy Bakeman, manager, signed the petition.  At the time
of the filing, the Debtor estimated assets and liabilities of $1
million to $10 million.  Judge Marci B. McIvor presides over the
case.  Steinberg Shapiro & Clark serves as counsel to the Debtor.


VINCENT WALCH: DOJ Watchdog to Appoint Chapter 11 Trustee
---------------------------------------------------------
The Hon. Mary P. Gorman of the U.S. Bankruptcy Court for the
Central District of Illinois, having considered the Debtors Vincent
J. Walch and Alexis L. Walch's consent to the Second Motion of CNB
Bank & Trust, N.A. for Appointment of Chapter 11 Trustee, has
directed the U.S. Trustee to assign a chapter 11 trustee in the
Debtors' proceedings.

Vincent J. Walch and Alexis L. Walch filed a Chapter 11 petition
(Bankr. C.D. Ill. Case No. 17-70467) on March 27, 2017, and are
represented by Douglas Antonik, Esq.


WAGGONER CATTLE: Court Entered Agreed Cash Collateral Order
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas has
entered an agreed order authorizing Circle W of Dimmitt, Inc., and
Waggoner Cattle, LLC interim use of cash collateral.

Circle W is authorized to pay the employees in accordance with the
schedule set forth in the Wage Motion and in the total amount of
$26,912. Because Circle W does not have the cash on hand to pay the
employee compensation required under the Wage Motion, Lone Star is
authorized to advance to Circle W $26,912.23 for the purposes of
paying the employee wages.

Circle W is not authorized to use any cash collateral it receives
from Waggoner Cattle in the form of feed bill receivables. However,
Circle W may use cash collateral it receives from customers other
than Waggoner Cattle in accordance with and to pay the expenses
shown in the budget attached to the Cash Collateral Motion.

All cattle of Waggoner Cattle in the Circle W feed yard, including
without limitation both cattle in pens ("Grow Cattle") and cattle
in calf hutches ("Hutch Cattle"), all cattle of Waggoner Cattle in
the Dean Cluck Feedyard Dimmitt, TX and Western Feeders, Lockney,
Texas, all of which are subject to Lone Star's liens, will be
treated as customer cattle of Lone Star. Lone Star will pay the
standard daily fee of $2.25 per day per head to care for the Grow
Cattle and the Hutch Cattle located in Circle W's feed yard until
such time as those cattle are sold.

While the Grow Cattle and the Hutch Cattle remain in the Circle W
feed yard, Lone Star may designate a consultant of its choosing to
monitor the care and feeding of the Grow Cattle and the Hutch
Cattle on a daily basis so long as the Grow Cattle and the Hutch
Cattle remain in the custody of Waggoner Cattle or Circle W.
Additionally, Lone Star agrees that its consultant will be required
to enter into a confidentiality agreement with Waggoner Cattle and
Circle W regarding the disclosure of proprietary information of
Waggoner Cattle and Circle W before the consultant can monitor the
care and feeding of the cattle.

Waggoner Cattle is not authorized to use any cash collateral
generated from the sale of Cattle Collateral of Lone Star in its
operations, and Waggoner Cattle cannot sell the Cattle Collateral
for its own account and is not authorized to purchase any new
cattle with any proceeds from the sale of the Cattle Collateral.
All proceeds from the sale of Cattle Collateral will be separately
accounted for and turned over to Lone Star upon the sale of the
Cattle Collateral. The sales proceeds can be turned over to Lone
Star and applied against Loan No. ******7463 and then to Loan No.
******7471.

On account of Circle W's need to acquire distillers grain and feed
specifically formulated for the feed and care of the Cattle
Collateral and customer cattle in the calf hutches and Circle W
feed yard, Lone Star is authorized to advance no more than $38,086
to White Plains Energy for the payment of distillers grain provided
by White Plains Energy and no more than $41,101 to Hi Pro Feeds for
feed provided by Hi Pro Feeds.

These payments are to assure that Circle W can continue to purchase
the specifically formulated distillers grain and feed from these
two vendors which are necessary for the feed and care of the Cattle
Collateral and customer cattle in the Circle W feed yard.

Lone Star will be granted an administrative expense claim in the
amounts of the advances to cover the employee compensation of
$26,912.23, the advances to White Plains Energy and Hi Pro Feeds in
the aggregate amount of $79,187.27, and all payments to Circle W
for the feed and care of the Cattle Collateral. Said administrative
claim will be against the bankruptcy estates of Waggoner Cattle,
Circle W, Bugtussle Cattle, LLC, and Cliff Hanger, LLC, but will
only be entitled to one satisfaction from these bankruptcy
estates.

Moreover, Circle W, Waggoner Cattle, Bugtussle Cattle, LLC, and
Cliff Hanger, LLC, and their principals will cooperate with Lone
Star to allow and enable inspections, appraisals and inventory
counts of the Cattle Collateral and all other collateral of Lone
Star.

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

                http://bankrupt.com/misc/txnb18-20126-21.pdf

                           About Waggoner Cattle

Waggoner Cattle, et al., are privately held companies in Dimmitt,
Texas engaged in the business of cattle ranching and farming.
Circle W of Dimmitt, Inc. ("Circle W"), is the operating arm for
Waggoner Cattle, LLC, Bugtusslel Cattle, LLC and Cliff Hanger
Cattle, LLC, and it is managing the financial affairs of the
above-mentioned companies.

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.


WEATHERFORD INTERNATIONAL: Shareholders Elect 10 Directors
----------------------------------------------------------
Weatherford International plc held its 2018 Annual General Meeting
of Shareholders on April 27.  At the Annual Meeting 910,037,658
ordinary shares, nominal value $0.001 per share, or approximately
91.58%, of the 993,680,800 issued and outstanding ordinary shares
entitled to vote at the Annual Meeting were present in person or by
proxies.

At the Annual Meeting, Mohamed A. Awad, Roxanne J. Decyk, John D.
Gass, Sir Emyr Jones Parry, Francis S. Kalman, David S. King,
William E. Macaulay, Mark A. McCollum, Angela A. Minas and
Guillermo Ortiz were elected as directors.  The shareholders
ratified the appointment of KPMG LLP as the Company's independent
registered public accounting firm and auditor for the financial
year ending Dec. 31, 2018 and authorized the board of directors of
the Company, acting through the Audit Committee, to determine
auditor's remuneration.  The shareholders also adopted an advisory
resolution approving compensation of the named executive officers.

                        About Weatherford

Weatherford (NYSE: WFT), an Irish public limited company and Swiss
tax resident -- http://www.weatherford.com/-- is a multinational
oilfield service company providing innovative solutions, technology
and services to the oil and gas industry.  The Company operates in
over 90 countries and has a network of approximately 780 locations,
including manufacturing, service, research and development, and
training facilities and employs approximately 28,700 people.

Weatherford reported a net loss attributable to the Company of
$2.81 billion in 2017, a net loss attributable to the Company of
$3.39 billion in 2016, and a net loss attributable to the Company
of $1.98 billion in 2015.  As of Dec. 31, 2017, Weatherford had
$9.74 billion in total assets, $10.31 billion in total liabilities
and a total shareholders' deficiency of $571 million.

                          *     *     *

As reported by the TCR on April 13, 2018, Fitch Ratings plans to
withdraw Weatherford International plc's ratings on or about May 8,
2018 (approximately 30 days from the date of this release) for
commercial reasons.

In November 2017, Fitch Ratings affirmed Weatherford and its
subsidiaries' Long-Term Issuer Default Ratings (IDR) and senior
unsecured ratings at 'CCC'.  WFT's 'CCC' rating reflects exposure
to the oilfield services sector and a stressed balance sheet.
Fitch expects an extended down-cycle and delayed recovery from
Fitch initial sector recovery expectations due to low to
range-bound oil and gas prices.


WESTERN CPE: Taps Browning Kaleczyc as Special Counsel
------------------------------------------------------
Western CPE LLC received approval from the U.S. Bankruptcy Court
for the District of Montana to hire Browning, Kaleczyc, Berry &
Hoven, PC as special counsel.

The firm will represent the Debtor in corporate matters, including
employment and contractual issues.

The firm will charge these hourly rates:

     Troy Bentson     Attorney      $225
     Judd Jensen      Attorney      $200
     Erin Much        Paralegal     $100

Mr. Bentson disclosed in a court filing that he and his firm are
"disinterested persons" as defined in section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Troy L. Bentson, Esq.
     Judd Jensen, Esq.
     Browning, Kaleczyc, Berry & Hoven, PC
     801 West Main, Suite 2A
     Bozeman, MT 59715
     Phone: (406) 585-0888
     Fax: (406) 587-0165
     Email: troy@bkbh.com
     Email: judd@bkbh.com

                      About Western CPE LLC

Western CPE, LLC provides continuing education to CPAs, accounting,
and finance professionals.  Since 1991, its instructors have been
offering live conferences, live webcasts, and self-study
materials.

Western CPE sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Mont. Case No. 18-60291) on April 6, 2018.  In the
petition signed by CEO Vernon B. Hoven, the Debtor disclosed $2.38
million in assets and $3.26 million in liabilities.


WESTERN CPE: Taps Patten Peterman as Legal Counsel
--------------------------------------------------
Western CPE LLC received approval from the U.S. Bankruptcy Court
for the District of Montana to hire Patten, Peterman, Bekkedahl &
Green, PLLC as its legal counsel.

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

James Patten, Esq., the attorney who will be handling the case,
charges $330 per hour for his services.  The hourly rates for Blake
Robertson, Esq., and other attorneys of the firm range from $175 to
$330.  Paralegals charge between $110 and $160 per hour.

Mr. Patten disclosed in a court filing that he and his firm do not
represent any interests adverse to the Debtor and its estate.

The firm can be reached through:

     James A. Patten, Esq.
     Blake A. Robertson, Esq.
     Patten, Peterman, Bekkedahl & Green PLLC
     2817 2nd Avenue North, Suite 300
     P.O. Box 1239
     Billings, MT 59103-1239
     Telephone: (406) 252-8500
     Facsimile: (406) 294-9500
     Email: apatten@ppbglaw.com   
     Email: brobertson@ppbglaw.com

                      About Western CPE LLC

Western CPE, LLC provides continuing education to CPAs, accounting,
and finance professionals.  Since 1991, its instructors have been
offering live conferences, live webcasts, and self-study
materials.

Western CPE sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Mont. Case No. 18-60291) on April 6, 2018.  In the
petition signed by CEO Vernon B. Hoven, the Debtor disclosed $2.38
million in assets and $3.26 million in liabilities.


WILLBROS GROUP: PwC LLP Raises Going Concern Doubt
--------------------------------------------------
Willbros Group, Inc., filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K, disclosing a net loss of
$108.09 million on $849.98 million of contract revenue for the
fiscal year ended December 31, 2017, compared to a net loss of
$47.76 million on $731.68 million of contract revenue for the year
ended in 2016.

PricewaterhouseCoopers LLP states that the Company has suffered
recurring losses from operations, cash outflows from operating
activities and has a net capital deficiency that raise substantial
doubt about its ability to continue as a going concern.

The Company's balance sheet at December 31, 2017, showed total
assets of $363.88 million, total liabilities of $332.17 million,
and a total stockholders' equity of $31.71 million.

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

                    About Willbros Group, Inc.

Willbros Group, Inc., is a specialty energy infrastructure
contractor serving the power and oil and gas industries with
offerings that primarily include construction, maintenance and
facilities development services. The company is based in Houston,
Texas.



WILMA'S DEN: Taps Berkshire Hathaway as Real Estate Broker
----------------------------------------------------------
Wilma's Den LLC received approval from the U.S. Bankruptcy Court
for the District of Arizona to hire Berkshire Hathaway HomeServices
as its real estate broker.

The firm will assist the Debtor in connection with the sale of its
real property located at 2306 Ocean Front, Del Mar, California.  

The firm will get a commission of no more than 5% of the listing
price or purchase price, if a purchase agreement is entered into.

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

The firm can be reached through:

     Greg Noonan
     Berkshire Hathaway HomeServices
     1299 Prospect St.
     Suite 100-101, 200-203 & 301-302
     La Jolla, CA 92037
     Phone: 858-459-0501
     E-mail: Greg@LaJollaHomes.com

                         About Wilma's Den

Wilma's Den LLC is a privately held company in Phoenix, Arizona,
engaged in activities related to real estate.

Wilma's Den LLC, based in Phoenix, AZ, filed a Chapter 11 petition
(Bankr. D. Ariz. Case No. 18-02233) on March 8, 2018.  In the
petition signed by Keith Bierman, manager, the Debtor estimated $10
million to $50 million in assets and $1 million to $10 million in
liabilities.  The Hon. Brenda K. Martin presides over the case.
Christopher H. Bayley, Esq., at Snell & Wilmer L.L.P., serves as
bankruptcy counsel.


WINDSOR HOLDINGS: Case Summary & 3 Unsecured Creditors
------------------------------------------------------
Debtor: Windsor Holdings, LLC
        2621 Green River Road, #105-232
        Corona, CA 92882

Business Description: Windsor Holdings, LLC listed its business as

                      Single Asset Real Estate (as defined in 11
                      U.S.C. Section 101(51B)).  Windsor Holdings
                      owns in fee simple the New Grand Hotel
                      located at 401 Broad Street Wichita Falls,
                      TX 76301 valued by the Company at $7.75
                      million.  The Company previously sought
                      protection from creditors on April 1, 2013
                      (Bankr. C.D. Cal. Case No. 13-15883).

Chapter 11 Petition Date: April 30, 2018

Court: United States Bankruptcy Court
       Central District of California (Riverside)

Case No.: 18-13630

Debtor's Counsel: Thomas C. Corcovelos, Esq.
                  CORCOVELOS LAW GROUP
                  1001 Sixth St Ste 150
                  Manhattan Beach, CA 90266
                  Tel: 310-374-0116
                  Fax: 310-318-3832
                  Email: corforlaw@corforlaw.com

Total Assets: $9.25 million

Total Liabilities: $4.32 million

The petition was signed by Larry Williams, manager/managing
member.

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

                          http://bankrupt.com/misc/cacb18-13630.pdf


WORTHINGTON ENERGY: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------------
Debtor: Worthington Energy, Inc.
           dba Paxton Energy, Inc.
        6136 Mission Gorge Road, Ste 111
        San Diego, CA 92120

Business Description: Worthington Energy, Inc. was in the oil
                      and gas business; however, all of its wells
                      are shut down because the cost to produce is
                      higher than the market price of oil and gas.

Chapter 11 Petition Date: May 1, 2018

Case No.: 18-02702

Court: United States Bankruptcy Court
       Southern District of California (San Diego)

Judge: Hon. Christopher B. Latham

Debtor's Counsel: Daniel Masters, Esq.
                  LAW OFFICE OF DANIEL MASTERS
                  PO Box 66
                  La Jolla, CA 92038
                  Tel: 858-459-1133
                  Email: Masters@lawyer.com

Total Assets as of April 1, 2018: $50

Total Liabilities as of April 1, 2018: $2,981,281

The petition was signed by Al Kau, 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/casb18-02702.pdf


XENETIC BIOSCIENCES: Marcum LLP Raises Going Concern Doubt
----------------------------------------------------------
Xenetic Biosciences, Inc., filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K, disclosing a
net loss of $3.59 million on $7.58 million of total revenues for
the fiscal year ended December 31, 2017, compared to a net loss of
$54.21 million on $3.00 million of total revenues for the year
ended in 2016.

Marcum LLP states that the Company has had recurring net losses and
continues to experience negative cash flows from operations.  These
conditions raise substantial doubt about its ability to continue as
a going concern.

The Company's balance sheet at December 31, 2017, showed total
assets of $19.16 million, total liabilities of $4.86 million, and a
total stockholders' equity of $14.30 million.

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

                   About Xenetic Biosciences, Inc.

Lexington, Massachusetts-based Xenetic Biosciences, Inc., is a
clinical-stage biopharmaceutical company.  The Company is focused
on the research and development of certain
pharmaceutical products for use in humans that includes the use of
the Company's platform technologies that enables the creation of
drug therapies primarily for orphan indications.  The Company is
focused primarily on developing its lead product candidates,
including ErepoXen, Virexxa and OncoHist, and PolyXen technology.
The Company's lead product candidate ErepoXen, a polysialylated
form of erythropoietin (EPO) for the treatment of anemia in
pre-dialysis patients with chronic kidney disease, and Food and
Drug Administration (FDA) orphan designated oncology therapeutics
Virexxa and OncoHist for the treatment of progesterone receptor
negative endometrial cancer and refractory Acute Myeloid Leukemia,
respectively.  It is also developing PSA-FVIII.



[*] Chapter 11 Claim Transfers for April 2018
---------------------------------------------
A total of 620 claims changed hands in Chapter 11 corporate cases
in April 2018:

                                                 No. of Claims
  Debtor                                          Transferred
  -------                                        -------------
  Lehman Brothers Holdings Inc.                        450
  Westinghouse Electric Company LLC, et al.,            59
  Toys 'R' Us, Inc.                                     15
  Vitamin World, Inc.                                   11
  Real Industry, Inc.                                    7
  CMTSU Liquidation, Inc.                                6
  BFW Liquidation, LLC                                   5
  Gilbert Hospital, LLC                                  4
  Cumulus Media Inc.                                     4
  NNN 400 Capitol Center 16, LLC                         3
  M & G USA Corporation                                  3
  Dextera Surgical Inc.                                  3
  Daily Haven, Inc.                                      3
  John Q. Hammons Fall 2006, LLC                         3
  EC Offshore Properties, Inc.                           3
  Avaya Inc.                                             3
  Medone Healthcare, LLC                                 2
  C Holdings, Inc.                                       2
  LSC Wind Down, LLC                                     2
  Professional Resource Network, Inc.                    2
  Pacific Drilling S.A.                                  2
  David J. Thompson Mailing Corporation                  2
  Pittsburgh Athletic Association                        2
  CJ Holding Co.                                         2
  Osprey Utah, LLC                                       1
  Florence Hospital at Anthem, LLC                       1
  Hoag Urgent Care-Tustin, Inc.                          1
  Hoag Urgent Care-Huntington Harbour, Inc.              1
  Hoag Urgent Care-Orange, Inc.                          1
  Hoag Urgent Care-Anaheim Hills, Inc.                   1
  Tonzof Inc.                                            1
  SS Body Armor I, Inc.                                  1
  FAH Liquidating Corp.                                  1
  TK Holdings Inc.                                       1
  Fallbrook Technologies Inc.                            1
  Carter Tabernacle Christian
     Methodist Episcopal Church                          1
  B N Empire, LLC                                        1
  Trelawny Holdings LLC                                  1
  GetAutoInsurance.com Agency, LLC and
     Lindsay General Insurance Agency, LLC               1
  Custom Poultry Processing LLC                          1
  Christ Hospital                                        1
  Fresh Fanatic, Inc.                                    1
  Pittsburgh Athletic Association Land Company           1
  Linn Energy, LLC                                       1
  Duron Systems, Inc.                                    1


[*] Chapter 7 Bankruptcy Trustee to Auction Charlotte Property
--------------------------------------------------------------
On May 7, 2018 Iron Horse Auction Co., Inc. of Rockingham, NC will
sell 3.8+/- acres of I-1 zoned property at the intersection of I-77
and Woodlawn Rd. in Charlotte, North Carolina.

The auction is being conducted by Chapter 7 Bankruptcy Trustee, A.
Cotten Wright, pursuant to an Order of the United States Bankruptcy
Court for the Western District of North Carolina.
Ms. Wright has commissioned Iron Horse Auction Co., Inc. to
advertise, market and sell at public online auction the subject
property.  The auction will be conducted online and ends May 7 [th]
at 2:00 pm at a Bid Center at the Embassy Suites at 4800 South
Tryon Street, Charlotte, North Carolina.  There will be no raise of
bid opportunities after the auction is complete, so all interested
parties must be in attendance.  The property will be sold to the
last and final high bidder.

Will Lilly an Executive with Iron Horse states, "This auction
represents an outstanding opportunity to purchase prime commercial
Charlotte real estate with excellent commercial and industrial
value."

For further information or to review current bids, go to
ironhorseauction.com or call: 800-997-2248



[*] Major Trade Claim Purchasers for April 2018
-----------------------------------------------
Banc of America Credit Products, Inc.
c/o Bank of America Merrill Lynch
Attn: Ryan Weddle
      Ante Jakic
New York, NY
Tel: (646) 855-7450
Email: ryan.weddle@baml.com
       ante.jakic@baml.com

Barclays Bank PLC
Attn: Salvatore Russo
Newark, DE
Email: distressedclosers@barclays.com

Cherokee Debt Acquisition, LLC
Attn: Vladimir Jelisavcic
New York, NY
Tel: (212) 259-4300
Email: info@cherokeeacq.com
http://www.cherokeeacq.com/

Credit Suisse AG
c/o Cravath, Swaine & Moore LLP
Attn: Trevor Broad, Esq.
New York, NY
Tel: (212) 474-1220
Email: tbroad@cravath.com

Deutsche Bank AG, London Branch
Attn: Rich Vichaidith
New York, NY
Tel: (212) 250-5760
Fax: (212) 797-8770
Email: richard.vichaidith@db.com
https://www.db.com/

Fair Harbor Capital, LLC
Attn: Fredric Glass
New York, NY
Tel: (866) 967-4035
Fax: (212) 967-4148
Email: info@FairHarborCapital.com
www.fairharborcapital.com

Jefferies Leveraged Credit Products, LLC
Attn: Rich Biggica
New York, NY
Tel: (203) 363-8247
Email: Bankdebtnotices@Jefferies.com

Liquidity Consultants International, LLC
Attn: George Murphy
Boston, MA
Tel: (617) 202-9082
Email: lci@liquidityconsultants.com
https://www.liquidityconsultants.com/

National Union Fire Insurance Company of Pittsburgh PA
c/o Diamond McCarthy LLP
Attn: Adam L. Rosen, Esq.
New York, NY
Tel: (212) 430-5400
Email: arosen@diamondmccarthy.com

Snow Park Capital Master Fund LP
Attn: Suzan Ramirez-Lowe
New York, NY
Tel: (212) 981-6113
Email: IR@snowparkcap.com
http://www.snowparkcap.com/

Tannor Partners Credit Fund LP
Attn: Robert Tannor
Rye, NY
Tel: (914) 509-5000
Fax: (214) 299-8980
Email: management@tannorpartners.com
www.tannorpartners.com

TR Capital Management, LLC
Attn: Terrel Ross
Woodmere, NY
Tel: (516) 255-1801
Fax: (516) 593-0818
Email: info@trcmllc.com
http://www.trcmllc.com/

Vendor Recovery Fund IV, LLC
Attn: Edwin Camson
Stamford, CT

Whitebox Asymmetric Partners, LP
Attn: Scott Specken
Minneapolis, MN
Tel: (612) 253-6001
Email: sspecken@whiteboxadvisors.com

Winland Credit Partners LLC
Attn: Thomas Brazisl
New York, NY
Tel: (646) 678-2922
Email: thomas@beclaims.com
http://www.becapitalmanagement.com/


[^] BOOK REVIEW: Macy's for Sale
--------------------------------
Author: Isadore Barmash
Paperback: 180 pages
List price: $34.95
Review by Henry Berry

Order your personal copy today at
http://www.beardbooks.com/beardbooks/macys_for_sale.html

Isadore Barmash writes in his Prologue, "This book tells the story
of Macy's managers and their leveraged buyout, the newest and most
controversial device in the modern financial armament" when it took
place in the 1980s.  At the center of Barmash's story is Edward S.
Finkelstein, Macy's chairman of the board and chief executive
office.  Sixty years old at the time, Finkelstein had worked for
Macy's for thirty-five years.  Looking back over his long career
dedicated to the department store as he neared retirement,
Finkelstein was dismayed when he realized that even with his
generous stock options, he owned less than one percent of Macy's
stock.  In the years leading up to his unexpected, bold takeover,
Finkelstein had made over Macy's from a run-of-the-mill clothing
retailer into a highly profitable business in the lead of the
lucrative and growing fashion and "lifestyle" field.

To aid him in accomplishing the takeover and share the rewards with
him, Finkelstein had brought together more than three hundred of
Macy's top executives.  To gain his support for his planned
takeover, Finkelstein told them, "The ones who have done the job at
Macy's are the ones who ought to own Macy's."  Opposing Finkelstein
and his group were the Straus family who owned the lion's share of
Macy's and employees and shareholders who had an emotional
attachment to Macy's as it had been for generations, "Mother
Macy's" as it was known.  But the opponents were no match for
Finkelstein's carefully laid plans and carefully cultivated
alliances with the executives.  At the 1985 meeting, the
shareholders voted in favor of the takeover by roughly eighty
percent, with less than two percent opposing it.

The takeover is dealt with largely in the opening chapter.  For the
most part, Barmash follows the decision making by Finkelstein, the
reorganization of the national company with a number of branches,
the activities of key individuals besides Finkelstein, Macy's moves
in the competitive field of clothing retailing, and attempts by the
new Macy's owners led by Finkelstein to build on their successful
takeover by making other acquisitions.  Barmash allows at the
beginning that it is an "unauthorized book, written without the
cooperation of the buying group." But as he quickly adds, his
coverage of Macy's as a business journalist and his independent
research for over a year gave him enough knowledge to write a
relevant and substantive book.  The reader will have no doubt of
this.  Barmash's narrative, profiles of individuals, and analysis
of events, intentions, and consequences ring true, and have not
been contradicted by individuals he writes about, subsequent
events, or exposure of material not public at the time the book was
written.

First published in 1989, the author places the Macy's buyout in the
context of the business environment at the time: the aggressive,
largely laissez-faire, Reagan era.  Without being judgmental, the
author describes how numerous corporations were awakened from their
longtime inertia, while many individuals were feeling betrayed,
losing jobs, and facing uncertain futures.

Isadore Barmash, a veteran business journalist and author, was
associated with the New York Times for more than a quarter-century
as business-financial writer and editor.  He also contributed many
articles for national media, Reuters America, and the Nihon Kenzai
Shimbun of Japan.  He has published 13 books, including a novel and
is listed in the 57th edition of Who's Who in America.


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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.

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S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.  
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2018.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

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