/raid1/www/Hosts/bankrupt/TCR_Public/190409.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, April 9, 2019, Vol. 23, No. 98

                            Headlines

73-75 WILLOW: Unsecureds to be Paid 5% in 5 Annual Payments
A NEW START: Taps Angelo A. Gasparri as Legal Counsel
ABEINSA HOLDING: Court Disallows Crown, Synflex and Orbital Claims
ABSOLUTE DIMENSIONS: Seeks to Hire Hinkle Law Firm as Counsel
AEROGROUP INT'L: Court Rules in Favor of Polk 33 in Suit vs THL

ANTHONY JOHN O'REILLY: Ct. Denies Recognition of Bahamas Proceeding
AVAYA INC: A. Wattenmaker Bid for Extension Junked
AVAYA INC: A. Wattenmaker Bid to Seal Kobar Declaration Tossed
BAKER AND SONS: Proposed Sale of Personal Property for $3K-$5K OK'd
BODY CONTOUR: RVB Buying Substantially All Assets for $5.2M

BRIGHT MOUNTAIN: Delays Filing of 2018 Annual Report
CAFE MB: Seeks to Hire E. P. Bud Kirk as Legal Counsel
CAH ACQUISITION: Trustee Taps Stevens & Brand as Legal Counsel
CAREVIEW COMMUNICATIONS: Signs 12th Modification Amendment
CFO MANAGEMENT: DOJ Watchdog Directed to Appoint Ch. 11 Trustee

CHARLES BRELAND: Trustee's $24M Sale of Lake County Property Okayed
CHARLOTTE RUSSE: Selling Peek Brand IP & Related Assets for $425K
CHINA BAT: Needs More Time to File its Form 10-K
COMMACK PLAZA: Seeks to Hire Macco & Stern as Legal Counsel
COPPER CANYON: $31.6M Sale of Sparks Property to Hampton Approved

CSI COMPRESSCO: S&P Affirms 'B-' ICR on EBITDA Growth
DAN WILLIAMS: ObjectN Buying Washington DC Property for $540K
DFC HOLDINGS: Case Summary & 20 Largest Unsecured Creditors
DPW HOLDINGS: Delays Filing of 2018 Annual Report
DRILLING STRUCTURES: Taps Brian Ettinger as Special Counsel

E & J MACON: Seeks to Hire Maltz Auctions as Real Estate Broker
ECLIPSE RESOURCES: S&P Affirms 'B-' ICR; Rating Off Watch on Merger
EMERALD GRANDE: Court Disallows Premier's $111K Claim
EXIDE TECHNOLOGIES: Court Expunges W.J. Jones' ERISA Claim
FC GLOBAL: Reports $4.7 Million Net Loss for 2018

FCH MCKINNEY: $250K Sale of McKinney Property to Star Approved
FIZZICS GROUP: Seeks to Hire Bielli & Klauder as Legal Counsel
FLEXENTIAL INTERMEDIATE: Moody's Alters Outlook on B3 CFR to Neg.
FRANK G. SCHAFFER: KGT, R. Mohammadi Bid for Relief from Stay OK'd
FUSION CONNECT: S&P Lowers ICR to 'D' on Missed Principal Payment

GLOBAL HEALTHCARE: Delays Filing of 2018 Annual Report
HENDRIKUS TON: Riley Buying Buras Property for $19K
IFS FILING SYSTEMS: Seeks to Hire Lippes Mathias as Legal Counsel
ILD CORP: Liquidating Agent's $15K Sale of Stratus Assets Approved
IMMUNE PHARMA: Vector Buying Ceplene Product Line for $11.3 Million

IPS WORLDWIDE: DOJ Watchdog Ordered to Appoint Ch. 11 Trustee
ISRS REALTY: Taps Rattet PLLC as New Counsel
JAGUAR HEALTH: Has Indirect Offering of 20 Million Common Shares
JAGUAR HEALTH: Needs More Time to File its Form 10-K
JOSEPH TYLER TATE: Proposes Auction Sale of All Cows in April

JUAN DE BORBON: $1.2M Sale of Orange Property to Wintemutes Okayed
KENTUCKIANA MEDICAL: Public Auction Held for Assets
KEVIN J. HAAS: $52K Sale of Hancock Property to Bouviers Approved
KEVIN WRIGHT: $70K Sale of Philadelphia Property to Greys Approved
KODRENYC LLC: $9.7M Sale of Miami Property to MNAR Approved

KONA GRILL: Delays Annual Report Due to CEO's Departure
LUXENT INC: Carothers Seeks Trustee Appointment, Ch. 11 Dismissal
MAGAR MAGAR: Trustee's $300K Sale of Moscow Property to Peer Okayed
MATTRESS PAL: Case Summary & 20 Largest Unsecured Creditors
MIRAGE DENTAL: Dickensheet Auction of Dental Equipment Okayed

MIRAGE DENTAL: Unsecureds to Recover 24.5% Under Proposed Plan
MISSION COAL: Winning Bids Named for Maple Eagle, Pinnacle Complex
MOTORS LIQUIDATION: AA&M Bid to File Late Claim vs GUC Trust Nixed
MUSCLEPHARM CORP: Accounting Errors Cause Form 10-K Filing Delay
N&B MANAGEMENT: Trustee Selling Wilkinsburg Property for $35K

NEOVIA LOGISTICS: S&P Raises Rating to 'CCC+' on Refinancing
NEW MILLENNIUM: S&P Cuts ICR to 'CC'; Outlook Negative
NORTHERN POWER: Delays Form 10-K Due to Inability to Hire Auditor
NORTHWEST BAY: Voluntary Chapter 11 Case Summary
O'LOUGHLIN LTD: Case Summary & Unsecured Creditor

OAKLEY GRADING: Trustee Proposes Ritchie Auction of Equipment
OPTIMIZED LEASING: Fifth Third Objects to Disclosure Statement
PARSLEY ENERGY: S&P Raises ICR to 'BB-'; Outlook Stable
PERILLON SOFTWARE: Seeks to Hire Madoff & Khoury as Legal Counsel
PG&E CORP: Seeks to Hire Cravath Swaine as Legal Counsel

PHI INC: Section 341(a) Meeting Set For April 23
PHI INC: Seeks to Hire DLA Piper as Legal Counsel
PHI INC: Seeks to Hire FTI, Appoint CRO
PHI INC: Seeks to Hire Houlihan Lokey as Investment Banker
PHILMAR CARE: Trustee Selling All Assets to Foothill for $6 Million

PLASTIC2OIL INC: Unable to File Form 10-K Over Staffing Limitations
PRIDE CLEANERS: Case Summary & 11 Unsecured Creditors
REGENT UNIVERSITY: Moody's Cuts $85MM Series 2006 Bonds to Ba3
RENNOVA HEALTH: Delays Annual Report to Complete Audit
RHINO RUSH: Seeks to Hire Angstman Johnson as Legal Counsel

RUNWAY HOSPITALITY: Seeks to Hire McDowell Hetherington as Counsel
SANDIA TOBACCO: To Sell Estate's Assets to Fund Plan
SERVPRO BORROWER: S&P Assigns 'B' ICR; Outlook Stable
SHOPFACTORYDIRECT INC: Case Summary & 20 Top Unsecured Creditors
SKYTEC INC: LogiSYS Seeks Ch. 11 Trustee Appointment

SMM INC: Proposes Colson Auction of Three Kentucky Parcels
SOUTHCROSS ENERGY: Files for Bankruptcy Protection
SOUTHCROSS ENERGY: Terminates Offerings Under Incentive Plans
SOUTHCROSS ENERGY: Widens 2018 Net Loss to $507.8 Million
STORE IT REIT: Public Storage Buying Katy Property for $4.7 Million

SUMMIT FINANCIAL: Unsecured Creditors Seek Trustee Appointment
SUNIVA INC: Directed to Pay 2017, 2018 Subject Taxes
SUNTEC ALUMINUM: Must File Plan and Disclosures Before June 28
SWIFT AIR: Court Junks Redeye, et al., Bid to Exclude Evidence
SYNERGISTIKS INC: Ct. Grants Mercedes-Benz Bid for Default Judgment

TANNING BED: No Abuse of Discretion in Settlement Officer's Part
TERRA MILLENIUM: Moody's Lowers CFR to B3, Outlook Stable
TM VILLAGE: Sale of 43 Dallas Residential Condo Units Approved
TRANSALTA CORP: Moody's Alters Ratings Outlook to Stable
TRESHA-MOB LLC: Palomar Seeks Ch. 11 Trustee Appointment

WARRIOR GOLF: Case Summary & 40 Largest Unsecured Creditors
WESTMORELAND COAL: Mar-Bow Opposes McKinsey-UST Settlement
WILKINSON FLOOR: May 8 Plan Confirmation Hearing
WIT'S END RANCH: To Deposit Net Sale Proceeds in Unsecureds Account
YUMA ENERGY: Reports $17.1 Million Net Loss for 2018

[*] The Pope Firm Opens New Office in Chattanooga, Tennessee
[^] Large Companies with Insolvent Balance Sheet

                            *********

73-75 WILLOW: Unsecureds to be Paid 5% in 5 Annual Payments
-----------------------------------------------------------
73-75 Willow Street, LLC filed a disclosure statement in support of
its proposed plan of reorganization.

73-75 Willow Street, LLC was formed on May 14, 2013 for the purpose
of acquiring and managing the real property known as 73-75 Willow
Street, Bridgeport, Connecticut. The Property consists of a 2,420
square foot residential two-family dwelling that has been leased to
tenants.

Under the plan, the unsecured creditors will be paid 5% of their
allowed unsecured claims over a period of five years in annual
payments commencing the later of 90 days after the Effective Date
of the Plan or upon allowance of the particular claim.

Plan payments will be made from rental income arising from the
Property.

A copy of the Disclosure Statement is available at
https://tinyurl.com/y29l9ewq from Pacermonitor.com at no charge.

73-75 Willow Street, LLC filed for Chapter 11 bankruptcy (Bankr. D.
Conn. Case No. 18-50825) on June 28, 2018, listing under $1 million
in both assets and liabilities.  Judge Julia A. Manning oversees
the case.


A NEW START: Taps Angelo A. Gasparri as Legal Counsel
-----------------------------------------------------
A New Start Incorporated received approval from the U.S. Bankruptcy
Court for the Southern District of Florida to employ the Law Office
of Angelo A. Gasparri as its legal counsel.

The firm will provide these services:

   (a) advise the Debtor of its powers and duties in the continued
management of its business operations;

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

   (c) represent the Debtor in negotiation with its creditors in
the preparation of a Chapter 11 plan.

The firm will be paid at hourly rates and will be reimbursed for
work-related expenses incurred.

Angelo Gasparri, Esq., assured the court that his firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estate.

Angelo A. Gasparri can be reached at:

     Angelo A. Gasparri, Esq.
     Law Office of Angelo A. Gasparri
     1080 S. Federal Highway
     Boynton Beach, FL 33435
     Tel: (561) 826-8986
     Fax: (561) 935-9706

                About A New Start Incorporated

A New Start Incorporated -- https://anewstartincfl.com -- is a
treatment center in Palm Beach County, Florida, providing
outpatient treatment for substance abuse and chemical dependency
disorders in adult clients. An outpatient program allows clients to
continue working or attending school while receiving treatment and
support from the company's program and team of specialists.

A New Start Incorporated filed a voluntary Chapter 11 petition
(Bankr. S.D. Fla. Case No. 19-13294) on March 14, 2019. In the
petition signed by Eugene Sullivan, CEO, the Debtor estimated $1
million to $10 million in assets and $100,000 to $500,000 in
liabilities.

Angelo A. Gasparri, Esq., at Law Office Angelo A. Gasparri
represents the Debtor as counsel.

The case has been assigned to Judge Erik P. Kimball.


ABEINSA HOLDING: Court Disallows Crown, Synflex and Orbital Claims
------------------------------------------------------------------
Litigation Trustee, Drivetrain, LLC filed an objection to Crown
Financial, LLC's claim. The Responsible Person, on behalf of the
EPC Reorganized Debtors and the Solar Reorganized Debtor, filed an
objection to Synflex Insulations, LLC and Orbital Insulation
Corp.'s claims. Bankruptcy Judge Kevin J. Carey sustained the
Trustee's objections and claims ll4, 301 and 302 are denied.

Although the claims and objections have individual issues, all
three arise out of a common set of facts related to insulation Work
performed at the Mojave Solar Power Plant Project in San Bernardino
County, California.

Synfiex argues that its efforts to conform to the statute amount to
substantial compliance. Synflex argues that it disclosed that it
lacked a California license and took appropriate steps to create an
affiliate relationship with a California licensed contractor.
However, substantial compliance under section 7031 requires that
the contractor be duly licensed "prior to the performance of/the
act or contract." Thus, to invoke substantial compliance, a
contractor who was unlicensed at any time is required to establish
that he or she had been duly licensed at some time before
performance began. Synflex does not allege that it held a
California license at any time before performance began. Therefore,
Synflex is ineligible, under section 7031, to invoke the doctrine
of substantial compliance. The statute is absolute, and its
application applies regardless of the knowledge of any customer.
Synflex was not a licensed contractor. Regardless of the Debtors’
knowledge, Synflex is not entitled to any payment because of its
unlicensed status.

Orbital states that it lacks a direct relationship or agreement
with the Debtors, and instead has a direct contractual relationship
with Synflex as its vendor of materials and rental equipment.
Orbital argues that even if the claim fails for lack of privity
between Orbital and the Debtors, a claim should still exist for
Orbital's rental property that remains in the hands of the Debtor.
Outside of the existence of a relationship between Orbital and
Synflex, Orbital has failed to provide documentation supporting its
claim. Orbital sent invoices to Synflex, but no agreements or other
documents reference the Debtors or reflect that the leased material
is related to a project of the Debtors. Further, there is no
documentation to indicate which equipment and/or inventory is being
withheld from Orbital, and no evidence provided of what the market
replacement value would be. Orbital has not provided evidence of a
claim against the Debtors, but rather a claim against Synflex.
Orbital fails to substantiate a claim against the Debtors, and the
claim is disallowed.

Finally, Crown's claims should be treated as that of an assignee.
An assignment of a contract results in the assignee stepping into
the shoes of the assignor; receiving no more and no less than the
assignor. An assignment does not modify the terms of the underlying
contract and is "a separate agreement between the assignor and
assignee which merely transfers the assignor's contract rights,
leaving them in full force and effect as to the party charged." "An
assignment is intended to change only who performs an obligation,
not the obligation to be performed."

A copy of the Court's Memorandum Opinion dated March 26, 2019 is
available at:

    http://bankrupt.com/misc/deb16-10790-1989.pdf

                  About Abeinsa Holding

Abeinsa Holding Inc., Abengoa Solar LLC, Abeinsa EPC LLC, Abencor
USA, LLC, Nicsa Industrial Supplies LLC, Abener Construction
Services LLC, Abeinsa Abener Teyma General Partnership, Abener
Teyma Mojave General Partnership, Abener Teyma Inabensa Mount
Signal Joint Venture, Teyma USA & Abener Engineering and
Construction Services General Partnership, Teyma Construction USA,
LLC, Abener North America Construction L.P., and Inabensa USA, LLC,
filed Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead Case No.
16-10790) on March 29, 2016.  The petitions were signed by Javier
Ramirez as treasurer.  They listed $1 billion to $10 billion in
both assets and liabilities.

Abener Teyma Hugoton General Partnership and five other entities
filed separate Chapter 11 petitions on April 6, 2016; and Abengoa
US Holding, LLC, Abengoa US, LLC and Abengoa US Operations, LLC,
filed Chapter 11 petitions on April 7, 2016.  The cases are
consolidated under Lead Case No. 16-10790.

DLA Piper LLP (US) represents the Debtors as counsel.  Prime Clerk
serves as the Debtors' claims and noticing agent.

Andrew Vara, acting U.S. trustee for Region 3, appointed five
creditors of Abeinsa Holding Inc. and its affiliates to serve on
the official committee of unsecured creditors.

The Abeinsa Committee is represented by Morris, Nichols, Arsht &
Tunnell LLP's Robert J. Dehney, Esq., Andrew R. Remming, Esq., and
Marcy J. McLaughlin, Esq.; and Hogan Lovells US LLP's Christopher
R. Donoho, III, Esq., Ronald J. Silverman, Esq., and M. Shane
Johnson, Esq.

Delaware Bankruptcy Judge Kevin J. Carey in December 2016 confirmed
Abeinsa Holding Inc. and its affiliates' Chapter 11 plans.


ABSOLUTE DIMENSIONS: Seeks to Hire Hinkle Law Firm as Counsel
-------------------------------------------------------------
Absolute Dimensions, LLC seeks authority from the U.S. Bankruptcy
Court for the District of Kansas to employ Hinkle Law Firm LLC as
its legal counsel.

The firm will provide these services:

   (a) advise the Debtor of its rights, powers and duties in the
continued operation and management of its business and property;

   (b) assist the Debtor in the negotiation and documentation of
financing agreements, cash collateral orders and related
transactions;

   (c) investigate the nature and validity of liens asserted
against property of the Debtor and give advice concerning the
enforceability of the said liens;

   (d) take the necessary actions to collect income and assets, and
recover property for the benefit of the Debtor's estate; and

   (e) assist in the formulation, negotiation and promulgation of a
plan of reorganization and related documents.

Hinkle Law Firm will be paid at these hourly rates:

     W. Thomas Gilman     $300
     Edward J. Nazar      $325
     Nicholas R. Grillot  $250
     Martin R. Ufford     $300
     Legal Assistants     $125

The firm received a retainer from one of the Debtor's members in
the sum of $25,000.  It will also be reimbursed for work-related
expenses incurred.

W. Thomas Gilman, Esq., a partner at Hinkle Law Firm, assured the
court that his firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estate.

The firm can be reached at:

     W. Thomas Gilman, Esq.
     Hinkle Law Firm LLC
     1617 North Waterfront Parkway, Suite 400
     Wichita, KS 67206-6639
     Tel: (316) 267-2000
     Fax: (316) 264-1518
     E-mail: enazar@hinklaw.com

                   About Absolute Dimensions LLC

Absolute Dimensions, LLC operates a machine shop in Wichita,
Kansas.

Absolute Dimensions filed a voluntary Chapter 11 petition (Bankr.
D. Kan. Case No. 19-10489) on March 29, 2019.  Judge Robert E.
Nugent presides over the case.  W. Thomas Gilman, Esq., at Hinkle
Law Firm, LLC, represents the Debtor as counsel.


AEROGROUP INT'L: Court Rules in Favor of Polk 33 in Suit vs THL
---------------------------------------------------------------
Bankruptcy Judge Kevin J. Carey addresses the following matters:
(1) Polk 33 Lending, LLC's Motion to Enforce Agreement by and among
the Debtors, Polk 33 Lending, LLC and THL Corporate Finance, Inc.
in which Polk seeks to enforce the parties' agreement to distribute
part of the Sales Proceeds; (2) THL Corporation Finance, Inc.'s
Motion for Entry of Order (I) Valuing Secured Claims for Purpose of
Allocating Sale Proceeds to Such Secured Claims and (II) Ordering
Distributions; and (3) the adversary proceeding captioned Polk 33
Lending, LLC v. THL Corporate Finance, Inc. in which Polk asserts a
breach of contract action against THL for allegedly failing to
comply with certain payment obligations clue to Polk under the
parties' lender agreement dated Feb. 12, 2018.

Upon careful consideration, Judge Carey dismissed Polk's Motion to
Enforce as moot, and granted in part and denied in part THL's
allocation motion. In the adversary proceeding, judgment is entered
in favor of plaintiff, Polk, and against defendant, THL, in the
amount of $1,991,162.25, plus pre-judgment interest.

On Sept. 15, 2017, Debtors Aerogroup International, Inc. and
certain related entities filed chapter 11 bankruptcy petitions in
this Court. On March 6, 2018, the Debtors sold their assets at an
auction, receiving net sale proceeds of $25,450,000. The assets
sold were encumbered by the liens of THL Corporate Finance, Inc.
and Polk 33 Lending, LLC. Pursuant to the Final DIP Order and the
Order authorizing the sale, the Sale Proceeds have been placed in a
sale escrow account pending distribution to THL and Polk, either by
mutual agreement of THL and Polk or pursuant to an order of this
Court.

In Polk's objection to THL's Allocation Motion, Polk argues that
the adequate protection payments made to THL during the Debtors'
case must be reallocated because THL is undersecured. A creditor's
right to receive adequate protection payments is calculated at the
time adequate protection is sought. The Final DIP Order includes a
finding of fact that, as of the petition date, THL was an
oversecured creditor. Circumstances changed rapidly throughout the
course of this troubled case. The record does not explain when
THL’s claim was no longer oversecured or whether it matters. If
THL was no longer entitled to apply adequate protection payments to
interest and post-petition costs, then THL would apply such
payments to reduce its principal. The record before me does not
contain sufficient evidence to determine when, if at all, THL's
adequate protection payments should be reallocated to principal
payments. Polk's request for reallocation of adequate protection
payments is denied.

In the Adversary Proceeding Complaint, Polk claims that paragraph
2(f) of the Lender Agreement provides that the Lender Reimbursement
must be paid immediately following consummation of the § 363 Sale.
Attached to the Complaint are three letters: (i) a letter dated
April 2, 2018 from Polk's counsel to THL's counsel requesting
immediate payment of the Lender Allocation; (ii) THL's counsel's
response dated April 3, 2018 stating that the Final DIP Order
provides that the Sale Proceeds are to be held in an escrow account
pending agreement or decision by the Court, and further noting THL
is committed to continuing discussions with Polk about the
appropriate allocation of the Sales Proceeds; and (iii) Polk's
counsel's response dated April 4, 2018.

In the Complaint, Polk seeks judgment in the amount ofthe Lender
Allocation, plus (i) pre-and post-judgment interest thereon, and
(ii) attorney's fees and expenses incurred in connection with the
adversary proceeding. The Lender Agreement provides that it "shall
be governed by and shall be construed and enforced in accordance
with the internal laws of the State of New York, without regard to
conflicts of law principles."

THL's obligation to pay the Lender Allocation was not dependent
upon resolution of the issues regarding allocation of the Sales
Proceeds. THL breached its agreement to pay its share of the
expenses arising from continued operation of the Debtors and the
section 363 Sale. Pursuant to New York law, Polk is entitled to
recover pre-judgment interest on the unpaid Lender Allocation from
the closing date of the section 363 Sale through the date this
matter was taken under advisement.

The Court concludes that the allocation of the Sales Proceeds
should be $16.8 million to the Term Priority Defined Collateral,
$7.45 million to the DIP Priority Collateral. The parties are
directed to meet and confer to adjust the waterfall payment
analysis attached to THL's Allocation Motion using the allocation
of Sales Proceeds decided herein. A status hearing will be set. The
Court strongly encourages THL and Polk to resolve any remaining
differences. Further, in accordance with the parties' stipulation
regarding the Lender Allocation under the Lender Agreement,
judgment will be entered in the adversary proceeding against
defendant THL and in favor of plaintiff Polk in the amount of
$1,991,162.25 plus pre-judgment interest at the New York statutory
rate of nine percent per annum from on March 6, 2018 through August
29, 2018. Polk's motion to enforce is dismissed as moot.

A copy of the Court's Opinion dated March 26, 2019 is available
at:

    http://bankrupt.com/misc/deb17-11962-1131.pdf

               About Aerogroup International

Aerogroup International, Inc. -- http://www.aerosales.com/-- was
established in 1987 through a buyout of the What's What division of
Kenneth Cole.  Doing business as Aerosoles, the company is a New
Jersey-based women's footwear brand offering a wide array of
footwear, including heels, flats, wedges, boots and sandals that
appeal to broad consumer tastes.

With plans to close 74 of 78 stores they are operating, Aerogroup
International, Inc., and five affiliated debtors each filed a
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. D. Del. Lead Case No. 17-11962) on Sept. 15, 2017.

The cases are pending before the Honorable Kevin J. Carey.

Aerosoles disclosed $73 million in assets and $109 million in
liabilities as of the Petition Date.

Aerosoles' legal advisor in connection with the restructuring is
Ropes & Gray LLP.  The Debtors hired Bayard, P.A., as co-counsel;
Berkeley Research Group, LLC as restructuring advisor; and
EisnerAmper, LLC, as accountant. Hilco Merchant Resources is
assisting on store closings.  Prime Clerk LLC is the claims and
noticing agent.

On Sept. 26, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee tapped
Cooley LLP as its lead counsel; Gellert Scali Busenkell & Brown,
LLC as co-counsel; and Province, Inc. as financial advisor.


ANTHONY JOHN O'REILLY: Ct. Denies Recognition of Bahamas Proceeding
-------------------------------------------------------------------
Alastair Beverage of AlixPartners Services U.K., LLP, as Foreign
Representative filed a motion for recognition of foreign bankruptcy
proceeding. An objection to the motion for recognition has been
filed by Ms. Sabina Vidunas who is an alleged creditor of Debtor
Anthony John O'Reilly.

Upon review, Bankruptcy Judge Jeffery A. Deller denied the motion
for recognition. The objection is overruled in part and sustained
in part. Specifically, while the Court overrules the objection
insofar as Ms. Vidunas challenges the "collective" nature of the
foreign proceeding at issue, the Court determines that the Foreign
Representative has not met his burden of proving that the foreign
proceeding is either a "main" proceeding or "nonmain" proceeding
entitled to recognition under Chapter 15 of the Bankruptcy Code.

Recognition of a foreign proceeding is by no means a "rubber stamp
exercise." The record to date reflects that while the Bahamian
Trustee has established that the Bahamian Bankruptcy is a "foreign
proceeding" that is "collective" in nature, the undisputed facts
reflect that Mr. O'Reilly's "center of main interests" does not lie
in the Bahamas. As a result, the foreign proceeding subjudice
cannot be recognized as a foreign "main' proceeding.

In addition, the allegations contained in the motion for
Recognition do not support a finding that the "foreign proceeding"
"sub judice" is a "nonmain" proceeding. Specifically, while the
litigants have filed exhibits containing a summary of Mr.
O'Reilly's assets and liabilities, the record is not fully
developed as to whether Mr. O'Reilly had any operations or
nontransitory economic activity in the Bahamas as of the date this
Chapter 15 proceeding was commenced.

For these reasons, the Court denies the motion for recognition.
Said denial will be with prejudice as to the request for
recognition of the Bahamian Bankruptcy as a foreign "main"
proceeding, and without prejudice to the request for recognition of
the Bahamian Bankruptcy as a foreign "nonmain" proceeding.

A copy of the Court's Memorandum Opinion dated March 22, 2019 is
available at:

     http://bankrupt.com/misc/pawb09-50026-14475.pdf

Anthony John O'Reilly filed for chapter 11 bankruptcy protection
(Bankr. W.D. Pa. Case No. 18-24564) on Nov. 26, 2018, and is
represented by Gary L. Morrissey.


AVAYA INC: A. Wattenmaker Bid for Extension Junked
--------------------------------------------------
Bankruptcy Judge Stuart M. Bernstein entered an order denying Alan
Wattenmaker's motion for extension.

Avaya moved for summary judgment in connection with its objection
to claim no. 3103 on Nov. 21, 2018. The claim was filed by
Wattenmaker, a former employee of Avaya. The Court granted
Wattenmaker until midnight on April 1, 2019 to file further
opposition to Avaya's motion. This extension provided Wattenmaker
an additional six weeks to respond to a motion that had already
been pending for three months.

Only a few days before the response deadline, Wattenmaker filed
another application for an extension. He says he wants to make a
motion to dismiss Avaya's summary judgment motion based on
procedural infirmities, but if the Court denies his request, he
still wants an extension of the April 1 deadline to give the Court
a chance to render a decision on his new application and
communicate it to him.

The application for an extension is denied. Wattenmaker can raise
any perceived procedural or substantive problems with Avaya's
summary judgment motion in his opposition to that motion.

A copy of the Court's Memorandum Decision and Order dated March 27,
2019 is available at:
     
       http://bankrupt.com/misc/nysb1-17-00021-625.pdf

                        About Avaya Inc.

Avaya Inc. is a multinational company that provides communications
products and services, including, telephone communications,
internet telephony, wireless data communications, real-time video
collaboration, contact centers, and customer relationship software
to companies of various sizes.

The Avaya Enterprise serves over 200,000 customers, consisting of
multinational enterprises, small- and medium-sized businesses, and
911 services as well as government organizations operating in a
diverse range of industries.  It has approximately 9,700 employees
worldwide as of Dec. 31, 2016.

Avaya Inc. and 17 of its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No. 17-10089)
on Jan. 19, 2017.  The petitions were signed by Eric S. Koza, CFA,
chief restructuring officer.

Judge Stuart M. Bernstein presides over the cases.

The Debtors have hired Kirkland & Ellis LLP as legal counsel;
Centerview Partners LLC as investment banker; Zolfo Cooper LLC as
restructuring advisor; PricewaterhouseCoopers LLP as auditor; KPMG
LLP as tax and accountancy advisor; and The Siegfried Group, LLP,
as financial services consultant.  Prime Clerk LLC is their claims
and noticing agent.

On Jan. 31, 2017, the U.S. Trustee for Region 2, appointed an
official committee of unsecured creditors.  Morrison & Foerster is
the creditors committee's counsel.

Stroock & Stroock & Lavan LLP and Rothschild, Inc., serve as
advisors to an ad hoc group -- Ad Hoc Crossholder Group --
comprised of holders of the Company's (i) 33.98% of the $3.235
billion total amount outstanding under loans issued pursuant to a
Third Amended and Restated Credit Agreement, amended and restated
as of Dec. 12, 2012 (the "Prepetition Cash Flow Term Loans"); (ii)
28.38% of the $1.009 billion total principal amount outstanding
under notes issued pursuant to an indenture for the 7.00% Senior
Secured Notes Due 2019 (the "7.00% First Lien Notes"); (iii) 12.82%
of the $290 million total principal amount outstanding under notes
issued pursuant to an indenture for 9.00% Senior Secured Notes Due
2019 (the "9.00% First Lien Notes"); (iv) 83.70% of the $1.384
billion total amount outstanding under notes issued pursuant to an
indenture for 10.5% Senior Secured Notes Due 2021 (the "Second Lien
Notes"); and (v) 24% of the $725 million outstanding under loans
issued under the Debtors' debtor-in-possession financing (the "DIP
Facility") pursuant to a Superpriority Secured Debtor-In-Possession
Credit Agreement, dated as of Jan. 24, 2017.


AVAYA INC: A. Wattenmaker Bid to Seal Kobar Declaration Tossed
--------------------------------------------------------------
Bankruptcy Judge Stuart M. Bernstein entered an order denying Alan
Wattenmaker's motion to seal Kobar Declaration.

Wattenmaker is a former employee of Avaya. He filed secured claim
no. 3103 in the amount of $170,000 on May 5, 2017. The principal
components of the Claim are a $92,000 New York state court judgment
and Wattenmaker's pension benefits. Avaya moved to expunge and/or
reclassify the Claim along with other claims in the Debtors’
Eighth Omnibus Objection to Certain: (I) Amended Claims; (II) No
Liability Claims; and (III) Claims to Be Modified, dated Feb. 5,
2018. Wattenmaker and Avaya's counsel subsequently exchanged
correspondence in which the latter explained how Avaya computed
Wattenmaker’s claim. This did not resolve the parties' dispute,
and the Debtor eventually filed the Supplemental Declaration of
James Kobar in Support of the Debtors' Eighth Omnibus Objection to
Certain: (I) Amended Claims; (II) No Liability Claims; and (III)
Claims to Be Modified with Respect to Claim No. 3103, dated July
11, 2018 in support of the Objection.

The Kobar Declaration provided the roadmap for navigating the
complex, 184- page Pension Plan and explained how Wattenmaker's
monthly pension benefit is computed. The Kobar Declaration also
summarized the pension benefits he had already received (including
the amounts withheld for tax purposes) since this amount reduced
the pension benefits to which Wattenmaker claimed he was entitled.
As a result, the Kobar Declaration included references to the date
Wattenmaker began working for Avaya or its predecessor Lucent, the
date he retired, the month and year (but not the day) he was born
and interest calculations.

This matter arises from Wattenmaker's request to redact portions of
the Kobar Declaration. The First Request, filed four months after
the Kobar Declaration, identified six items of information
Wattenmaker wanted redacted. Avaya filed a proposed order denying
the request on Jan. 9, 2019, and noticed it for settlement and
signature on Jan. 30, 2019. In the interim, Wattenmaker made
another request to seal and/or redact the Kobar Declaration.

The Court holds that the Kobar Declaration is relevant and useful
to the Court's determination of Wattenmaker's pension benefits
under the Pension Plan. It assists the Court by identifying the
relevant provisions in the Pension Plan, summarizes the payment
information culled from other documents and explains the interest
computations which are based on the dates of payment of retroactive
benefits and the published IRS rates. Furthermore, the Kobar
Declaration will allow any member of the public to understand how
the Court reached its determination without the necessity of
perusing the Pension Plan. Accordingly, it is relevant and useful
to my determination of the allowed amount of the Claim and the
presumption of public access attaches. In addition, the Kobar
Declaration promotes judicial efficiency for the same reason.

Wattenmaker has failed to show that his privacy interests outweigh
the presumption of public access to the information in the Kobar
Declaration and the judicial efficiencies realized through its use.
Even if all of the information that Wattenmaker seeks to redact was
private, including his name, address and month of birth, he has
waived his privacy rights through his own voluntary disclosure of
this information and the filing of the Claim. In conclusion,
Wattenmaker's Requests are denied.

A copy of the Court's Memorandum Decision and Order dated March 28,
2019 is available at:

     http://bankrupt.com/misc/nysb17-10089-2318.pdf

                        About Avaya Inc.

Avaya Inc. is a multinational company that provides communications
products and services, including, telephone communications,
internet telephony, wireless data communications, real-time video
collaboration, contact centers, and customer relationship software
to companies of various sizes.

The Avaya Enterprise serves over 200,000 customers, consisting of
multinational enterprises, small- and medium-sized businesses, and
911 services as well as government organizations operating in a
diverse range of industries.  It has approximately 9,700 employees
worldwide as of Dec. 31, 2016.

Avaya Inc. and 17 of its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No. 17-10089)
on Jan. 19, 2017.  The petitions were signed by Eric S. Koza, CFA,
chief restructuring officer.

Judge Stuart M. Bernstein presides over the cases.

The Debtors have hired Kirkland & Ellis LLP as legal counsel;
Centerview Partners LLC as investment banker; Zolfo Cooper LLC as
restructuring advisor; PricewaterhouseCoopers LLP as auditor; KPMG
LLP as tax and accountancy advisor; and The Siegfried Group, LLP,
as financial services consultant.  Prime Clerk LLC is their claims
and noticing agent.

On Jan. 31, 2017, the U.S. Trustee for Region 2, appointed an
official committee of unsecured creditors.  Morrison & Foerster is
the creditors committee's counsel.

Stroock & Stroock & Lavan LLP and Rothschild, Inc., serve as
advisors to an ad hoc group -- Ad Hoc Crossholder Group --
comprised of holders of the Company's (i) 33.98% of the $3.235
billion total amount outstanding under loans issued pursuant to a
Third Amended and Restated Credit Agreement, amended and restated
as of Dec. 12, 2012 (the "Prepetition Cash Flow Term Loans"); (ii)
28.38% of the $1.009 billion total principal amount outstanding
under notes issued pursuant to an indenture for the 7.00% Senior
Secured Notes Due 2019 (the "7.00% First Lien Notes"); (iii) 12.82%
of the $290 million total principal amount outstanding under notes
issued pursuant to an indenture for 9.00% Senior Secured Notes Due
2019 (the "9.00% First Lien Notes"); (iv) 83.70% of the $1.384
billion total amount outstanding under notes issued pursuant to an
indenture for 10.5% Senior Secured Notes Due 2021 (the "Second Lien
Notes"); and (v) 24% of the $725 million outstanding under loans
issued under the Debtors' debtor-in-possession financing (the "DIP
Facility") pursuant to a Superpriority Secured Debtor-In-Possession
Credit Agreement, dated as of Jan. 24, 2017.


BAKER AND SONS: Proposed Sale of Personal Property for $3K-$5K OK'd
-------------------------------------------------------------------
Judge Caryl E. Delano of the U.S. Bankruptcy Court for the Middle
District of Florida authorized Baker and Sons Air Conditioning,
Inc.'s private sale of the personal property listed on Exhibit A,
which is located at the principal offices of the Debtor, business,
and free and clear of liens or other interests, by auction for
$3,000 to $5,000.

The liens of any secured creditors will be transferred to the
proceeds of sale to the same extent and priority of such liens on
the date of filing of the Chapter 11 petition.

The proceeds of sale will be reported on the Debtor's Monthly
Operating Report and will be segregated by being deposited in the
Trust Account of Benjamin G. Martin, Esq.  No disbursement of such
funds will be made without further court order of the Court.

              About Baker and Sons Air Conditioning

Baker and Sons Air Conditioning, Inc., sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No.
18-09333) on Oct. 30, 2018.  At the time of the filing, the Debtor
estimated assets of less than $500,000 and liabilities of less than
$1 million.  The Debtor tapped the Law Offices of Benjamin Martin
as its legal counsel.


BODY CONTOUR: RVB Buying Substantially All Assets for $5.2M
-----------------------------------------------------------
Body Contour Ventures, LLC, and its affiliates ask the U.S.
Bankruptcy Court for the Eastern District of Michigan to authorize
the bidding procedures in connection with the sale of substantially
all assets used or useful in their businesses to RVB Investment
Group, LLC for $5,175,000, subject to overbid.

The Debtors have determined that a going-concern auction sale of
the Assets is in the best interests of their estates because it
will allow them to best maximize the value of the Assets.  
The Debtors have agreed to sell, and the Stalking Horse Bidder has
agreed to purchase, the Assets.  They have entered into an Asset
Purchase Agreement describing the terms upon which Stalking Horse
Bidder will purchase the Assets.

Following entry of the Bidding Procedures Order, the Debtors will
market the Assets (as well as any additional assets not being sold
to the Stalking Horse Bidder) in accordance with the Bidding
Procedures with the purpose of obtaining offers higher or better
than the offer submitted by Stalking Horse Bidder.

The Debtors propose to offer the Assets for sale as a whole with
their businesses being sold as a going concern.  Any Qualified
Bidder may bid on all of the Assets together.  A Qualified Bidder
may include some or all of the Additional Assets in its bid.  If no
Qualified Bid other than Stalking Horse Bidder's Stalking Horse Bid
is received for the Assets, the Debtors will move the Court to
approve the Stalking Horse Bid as the highest or otherwise best bid
for the Assets.  The Bidding Procedures contemplate an auction
process whereby only bidders having submitted a Qualified Bid are
eligible to participate.  

The bid submitted by the Stalking Horse Bidder pursuant to the APA
establishes a baseline bid for the Assets, which Debtors will use
to solicit Qualified Bids from other bidders.   The highest or
otherwise best Qualified Bid submitted before the Auction will
serve as the opening bid at the Auction.

The assets to be sold are substantially all of the Debtors' assets
used or useful in their businesses as more particularly described
in the APA.  The Potential Purchasers may also bid on the
Additional Assets.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: April 30, 2019 at 5:00 p.m. (ET)

     b. Initial Bid: An unconditional cash offer for the Assets
that is not less than the sum of the DIP Loan Balance, the Stalking
Horse Bidder's Premium ($250,000), and the Bidding Increment,
which amount is estimated to be no less than $1.8 million (which
amount excludes Cure Costs  and Assumed Liabilities for pre-paid
customer unperformed services);

     c. Deposit: 10% of the cash purchase price

     d. Auction: If one or more Qualified Bids is received (in
addition to the Stalking Horse Bid) by the Qualified Bid Deadline,
the Auction will be conducted at the offices of Wolfson Bolton
PLLC, 3150 Livernois, Ste. 275, Troy, MI 48083, or such other place
as may be designated by the Debtors, on May 8, 2019, commencing at
10:00 a.m. (ET).

     e. Bid Increments: $50,000

     f. Cure/Assignment Objection & Adequate Assurance Objection
Deadline:  May 10, 2019 at 5:00 p.m. (ET)

The salient terms of the APA are:

     a. Purchased Assets: The assets to be sold by the Debtors are
the Assets.

     b. Purchase Price: $5,175,000, which amount includes Cure
Costs and Assumed Liabilities for pre-paid customer unperformed
services

     c. Termination Fee: $250,000

     d. The Debtors will take all actions reasonably required to
assume and assign the Assumed Contracts to the Stalking Horse
Bidder.

     e.  At Closing, (x) the Debtors shall, pursuant to the Sale
Order and the Assignment and Assumption Agreements, assume and
assign to the Stalking Horse Bidder each of the Assumed Contracts,
and (y) the Stalking Horse Bidder will promptly pay all Cure Costs
(if any) in connection with such assumption and assignment (as
agreed to among the various counterparties, the Stalking Horse
Bidder and the Debtors, or as determined by the Bankruptcy Court)
and assume and perform and discharge any Assumed Liabilities under
the Assumed
Contracts, pursuant to the Assignment and Assumption Agreements.

     f. Closing: May 21, 2019

     g. The Assets will be sold to Stalking Horse Bidder pursuant
to the Sale Order "as is, where is," free and clear of all liens,
claims, encumbrances, and interests of any kind or nature, with any
such liens, claims, encumbrances and interests attaching to the
Sale Proceeds according to their pre-Closing Date priority.

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

    http://bankrupt.com/misc/Body_Contour_158_Sales.pdf

The Debtors may be parties to executory contracts or unexpired
leases that may be assumed and assigned to the Winning Bidder
pursuant to Section 365 of the Bankruptcy Code.  Such executory
contracts and unexpired leases are valuable assets of the estate
and are an important component of the overall package of the assets
to be marketed for the Sale.

The Bidding Procedures require each Qualified Bidder to identify
executory contracts and unexpired leases to be assumed and assigned
by the Debtors to the Winning Bidder in the event the Qualified
Bidder is the Winning Bidder.  The Debtors ask authority under
Section 365 to assume and assign to the Winning Bidder certain
executory contracts and unexpired leases

The Debtors ask that the stay imposed by Bankruptcy Rule 6004(h)
and 6006(d) be modified such that any Sale Order entered by the
Court will be effective immediately upon entry.

                 About Body Contour Ventures

Body Contour Ventures, LLC, which conducts business under the name
LightRx -- https://www.lightrx.com -- is a personal care services
provider specializing in medical weight loss, body contouring,
laser lipo, cellulite reduction, skin tightening, skin resurfacing,
laser hair removal, among others.  It has locations in Arizona,
Colorado, Illinois, Indiana, Kentucky, Maryland, Michigan,
Minnesota, Missouri, Nevada, North Carolina, Pennsylvania, South
Carolina, Tennessee, Virginia, and Wisconsin.

Body Contour Ventures sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Mich. Lead Case No. 19-42510) on Feb.
22, 2019.  At the time of the filing, the Debtors estimated assets
of $1 million to $10 million and liabilities of $10 million to $50
million.  

The cases are assigned to Judge Phillip J. Shefferly.  The Debtors
tapped Wolfson Bolton PLLC as their legal counsel.


BRIGHT MOUNTAIN: Delays Filing of 2018 Annual Report
----------------------------------------------------
Bright Mountain Media, Inc. has filed with the Securities and
Exchange Commission a Notification of Late Filing on Form 12b-25
with respect to its Annual Report on Form 10-K for its fiscal year
ended Dec. 31, 2018.  The Company needs additional time to complete
the financial statements to be included in the Form 10-K.

                       About Bright Mountain

Based in Boca Raton, Fla., Bright Mountain Media, Inc. --
http://www.brightmountainmedia.com/-- is a digital media holding
company whose primary focus is connecting brands with consumers as
a full advertising services platform.  Bright Mountain Media's
assets include an ad network, an ad exchange platform and 25
websites (owned and/or managed) that provide content, services and
products.  The websites are primarily geared for a young, male
audience with several that focus on active, reserve and retired
military audiences as well as law enforcement and first
responders.

Bright Mountain reported a net loss attributable to common
shareholders of $3.01 million for the year ended Dec. 31, 2017,
compared to a net loss attributable to common shareholders of $2.94
million for the year ended Dec. 31, 2016.  As of Sept. 30, 2018,
Bright Mountain had $5.03 million in total assets, $2.71 million in
total liabilities, and $2.31 million in total shareholders'
equity.

The report from the Company's independent accounting firm Liggett &
Webb, P.A., in Boynton Beach, Florida, on the consolidated
financial statements for the year ended Dec. 31, 2017, includes an
explanatory paragraph stating that the Company sustained a net loss
of $2.99 million and used cash in operating activities of $1.73
million for the year ended Dec. 31, 2017.  The Company had an
accumulated deficit of $11.82 million at Dec. 31, 2017.  These
factors raise substantial doubt about the Company's ability to
continue as a going concern.


CAFE MB: Seeks to Hire E. P. Bud Kirk as Legal Counsel
------------------------------------------------------
Cafe MB, LLC seeks authority from the U.S. Bankruptcy Court for the
Western District of Texas to hire the Law Office of E.P. Bud Kirk
as its legal counsel.

The firm will provide these services:

     a. advise the Debtor of its powers and duties in the continued
operation of its business and management of its properties;

     b. review the various contracts entered by the Debtor and
determine which contracts should be rejected and assumed;

     c. represent the Debtor in the collection of its accounts
receivable, if needed;

     d. assist the Debtor in the formulation and negotiation of a
bankruptcy plan with its creditors;

     e. review all pending litigations in which the Debtor is a
participant, recommend settlement of those litigations, and make an
appearance as lead trial counsel in litigations which the firm
believes should be continued;

     f. review the Debtor's pre-bankruptcy transactions to
determine what further litigation, if any, should be filed; and

     g. examine all tax claims filed against the Debtor and contest
any excessive amount claimed.

The firm will be paid at hourly rates:

     E.P. Bud Kirk (Attorney)           $300
     Kathryn A. McMillan (Paralegal)     $90
     Maura Casas (Paralegal)             $90
     Vanessa Narro (Paralegal)           $90

A retainer of $5,000 was paid to the firm upon the filing of the
Debtor's bankruptcy case.  Prior to the filing, the Debtor paid
$5,000 for the pre-bankruptcy services provided by the firm.

E.P. Bud Kirk, Esq., assured the court that his firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code, and does not represent any interest adverse to
the Debtor and its estate.

The firm can be reached at:

     E.P. Bud Kirk, Esq.
     Law Office of E.P. Bud Kirk
     600 Sunland Park Drive, Suite 400
     El Paso, TX 79912
     Tel: (915) 584-3773
     Fax: (915) 581-3452
     E-mail: budkirk@aol.com

               About Cafe MB, LLC d/b/a The Slab House

Based in El Paso, Texas, Cafe MB, LLC d/b/a The Slab House sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. W.D.
Tex. Case No. 19-3054) on March 29, 2019. E. P. Bud Kirk represents
the Debtor as counsel.  The case has been assigned to Judge H.
Christopher Mott.


CAH ACQUISITION: Trustee Taps Stevens & Brand as Legal Counsel
--------------------------------------------------------------
Brent King, the Chapter 11 trustee for CAH Acquisition Company #5,
LLC, seeks authority from the U.S. Bankruptcy Court for the
District of Kansas to hire Stevens & Brand, LLP as his legal
counsel.

The firm will provide these services:

     a. advise the trustee of his powers and duties in the
continued operation of the Debtor's business and management of its
affairs;

     b. assist the trustee in the negotiation and documentation of
financing agreements, cash collateral orders and related
transactions;

     c. investigate the nature and validity of liens asserted
against the Debtor and give advice concerning the enforceability of
such liens;

     d. take the necessary actions to collect income and assets,
and recover property for the Debtor's estate; and

     e. assist the trustee in the formulation, negotiation and
implementation of a Chapter 11 plan.

The firm will be paid at hourly rates:

     Patricia Hamilton, Partners      $325
     Wesley Smith, Partners           $325
     Associates                       $250
     Paralegals and Law Clerks         $90

As disclosed in court filings, Stevens & Brand, LLP does not
represent any interests adverse to the trustee, Debtor or the
estate.

The firm can be reached through:

     Patricia E. Hamilton, Esq.
     Wesley F. Smith, Esq.
     Stevens & Brand, LLP
     900 Massachusetts, Suite 500
     P.O. Box 189
     Lawrence, KS 66044
     Tel: (785) 843-0811
     Fax: (785) 843-0341
     Email: WSmith@StevensBrand.com
            PHamilton@StevensBrand.com

              About Hillsboro Community Hospital

Hillsboro Community Hospital offers a broad range of services
including emergency, surgery services, radiology, laboratory,
inpatient care, rehabilitation services and swing bed.  Also
offered at Hillsboro Community Hospital are EEGs and EKGs,
treadmill, nerve conduction, and sleep apnea studies.  

Hillsboro Community Hospital filed a voluntary Chapter 11 petition
under Chapter 11 (Bankr. W.D. Mo. Case No. 19-10359) on March 13,
2019. The Debtor previously sought bankruptcy protection (Bankr.
W.D. Mo. Case No. 11-44743) on Oct. 10, 2011.  

In the petition signed by Kathy Hammons, chief executive officer of
the court-appointed receiver, the Debtor estimated $10 million to
$50 million in both assets and liabilities.

Bruce E. Strauss, Esq., at Merrick, Baker & Strauss, P.C.,
represents the Debtor as counsel.

On March 26, 2019, Brent King was appointed as Chapter 11 trustee.


CAREVIEW COMMUNICATIONS: Signs 12th Modification Amendment
----------------------------------------------------------
As previously reported by CareView Communications, Inc. in its
Current Report on Form 8-K filed with the Securities and Exchange
Commission on Feb. 5, 2018, the Company, CareView Communications,
Inc., a Texas corporation and a wholly owned subsidiary of the
Company (the "Borrower"), CareView Operations, L.L.C., a Texas
limited liability company and a wholly owned subsidiary of the
Borrower (the "Subsidiary Guarantor"), and PDL Investment Holdings,
LLC (as assignee of PDL BioPharma, Inc.), in its capacity as
administrative agent and lender under the Credit Agreement dated as
of June 26, 2015, as amended, by and among the Company, the
Borrower and the Lender, entered into a Modification Agreement on
Feb. 2, 2018, effective as of Dec. 28, 2017, with respect to the
Credit Agreement in order to modify certain provisions of the
Credit Agreement and Loan Documents (as defined in the Credit
Agreement) to prevent an Event of Default (as defined in the Credit
Agreement) from occurring.

Under the Modification Agreement, the parties agreed that (i) the
Borrower would not make the principal payment due under the Credit
Agreement on Dec. 31, 2017 until the end of the Modification
Period, (ii) the Borrower would not pay the principal installments
due at the end of each calendar quarter during the Modification
Period and (iii) because the Borrower's Liquidity was anticipated
to fall below $3,250,000, the Liquidity required during the
Modification Period would be lowered to $2,500,000.  The Lender
agreed that the occurrence and continuance of any of the Covered
Events will not constitute Events of Default for a period from Dec.
28, 2017 through the earliest to occur of (a) any Event of Default
under any Loan Documents that does not constitute a Covered Event,
(b) any event of default under the Modification Agreement, (c) the
Lender's election, in its sole discretion, to terminate the
Modification Period on May 31, 2018 or Sept. 30, 2018 (with each
such date permitted to be extended by the Lender in its sole
discretion) by delivering a written notice to the Borrower on or
prior to such date, or (d) Dec. 31, 2018.

In consideration of the Lender's entry into the Modification
Agreement, the Company and the Borrower agreed, among other things,
that the Borrower would obtain (i) at least $2,250,000 in net cash
proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt (each such term as defined in
the Credit Agreement) on or prior to Feb. 23, 2018 and (ii) an
additional $3,000,000 in net cash proceeds from the issuance of
Capital Stock (other than Disqualified Capital Stock) or Debt on or
prior to May 31, 2018 (resulting in aggregate net cash proceeds of
at least $5,250,000).

The Borrower and the Lender entered into a Second Amendment to
Credit Agreement on Feb. 23, 2018, pursuant to which, among other
things, the parties agreed to amend the Modification Agreement to
provide that the Borrower could satisfy its obligations under the
Modification Agreement to obtain financing by obtaining (i) at
least $2,050,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to
Feb. 23, 2018 and (ii) an additional $3,000,000 in net cash
proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to May 31, 2018
(resulting in aggregate net cash proceeds of at least $5,050,000).

The Company, the Borrower, the Subsidiary Guarantor and the Lender
entered into an Amendment to Modification Agreement on May 31,
2018, pursuant to which the parties agreed to amend the
Modification Agreement to provide that the dates on which the
Lender may elect, in the Lender's sole discretion, to terminate the
Modification Period would be July 31, 2018 and Sept. 30, 2018 (with
each such date permitted to be extended by the Lender in its sole
discretion); and that the Borrower could satisfy its obligations
under the Modification Agreement to obtain financing by obtaining
(i) at least $2,050,000 in net cash proceeds from the issuance of
Capital Stock (other than Disqualified Capital Stock) or Debt on or
prior to
Feb. 23, 2018 and (ii) an additional (A) $750,000 in net cash
proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to June 15, 2018
and (B) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to Aug. 31, 2018 (resulting in aggregate net cash proceeds of at
least $3,550,000).

The Borrower, the Subsidiary Guarantor and the Lender entered into
a Second Amendment to Modification Agreement on June 14, 2018,
pursuant to which the parties agreed to further amend the
Modification Agreement to provide that the Borrower could satisfy
its obligations under the Modification Agreement to obtain
financing by obtaining (i) at least $2,050,000 in net cash proceeds
from the issuance of Capital Stock (other than Disqualified Capital
Stock) or Debt on or prior to Feb. 23, 2018 and (ii) an additional
(A) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to July 3, 2018 (rather than June 15, 2018) and (B) $750,000 in net
cash proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to Aug. 31, 2018
(resulting in aggregate net cash proceeds of at least $3,550,000).
  

The Company, the Borrower, the Subsidiary Guarantor and the Lender
entered into a Third Amendment to Modification Agreement on June
28, 2018, pursuant to which the parties agreed to further amend the
Modification Agreement to provide that the Borrower could satisfy
its obligations under the Modification Agreement to obtain
financing by obtaining (i) at least $2,050,000 in net cash proceeds
from the issuance of Capital Stock (other than Disqualified Capital
Stock) or Debt on or prior to Feb. 23, 2018 and (ii) an additional
(A) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to
July 13, 2018 (rather than July 3, 2018) and (B) $750,000 in net
cash proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to Aug. 31, 2018
(resulting in aggregate net cash proceeds of at least $3,550,000).

The Company, the Borrower, the Subsidiary Guarantor and the Lender
entered into a Fourth Amendment to Modification Agreement on
Aug. 31, 2018, pursuant to which the parties agreed to further
amend the Modification Agreement to provide that the Borrower could
satisfy its obligations under the Modification Agreement to obtain
financing by obtaining (i) at least $2,050,000 in net cash proceeds
from the issuance of Capital Stock (other than Disqualified Capital
Stock) or Debt on or prior to Feb. 23, 2018 and (ii) an additional
(A) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to
July 13, 2018 and (B) $750,000 in net cash proceeds from the
issuance of Capital Stock (other than Disqualified Capital Stock)
or Debt on or prior to Sept. 30, 2018 (rather than Aug. 31, 2018)
(resulting in aggregate net cash proceeds of at least $3,550,000).

The Company, the Borrower, the Subsidiary Guarantor and the Lender
entered into a Fifth Amendment to Modification Agreement on
Sept. 28, 2018, pursuant to which the parties agreed to amend the
Modification Agreement to provide that the dates on which the
Lender may elect, in the Lender's sole discretion, to terminate the
Modification Period would be July 31, 2018 and Nov. 12, 2018 (with
each such date permitted to be extended by the Lender in its sole
discretion); that the Borrower could satisfy its obligations under
the Modification Agreement to obtain financing by obtaining (i) at
least $2,050,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to Feb. 23, 2018 and (ii) an additional (A) $750,000 in net cash
proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to July 13, 2018
and (B) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to November 12, 2018 (rather than Sept. 30, 2018) (resulting in
aggregate net cash proceeds of at least $3,550,000); and that the
Liquidity required during the Modification Period would be lowered
to $1,825,000 from $2,500,000.

The Borrower, the Subsidiary Guarantor and the Lender entered into
a Sixth Amendment to Modification Agreement on Nov. 12, 2018,
pursuant to which the parties agreed to amend the Modification
Agreement to provide that the dates on which the Lender may elect,
in the Lender's sole discretion, to terminate the Modification
Period would be July 31, 2018 and Nov. 19, 2018 (with each such
date permitted to be extended by the Lender in its sole
discretion); and that the Borrower could satisfy its obligations
under the Modification Agreement to obtain financing by obtaining
(i) at least $2,050,000 in net cash proceeds from the issuance of
Capital Stock (other than Disqualified Capital Stock) or Debt on or
prior to February 23, 2018 and (ii) an additional (A) $750,000 in
net cash proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to July 13, 2018
and (B) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to Nov. 19, 2018 (rather than Nov. 12, 2018) (resulting in
aggregate net cash proceeds of at least $3,550,000).

The Company, the Borrower, the Subsidiary Guarantor and the Lender
entered into a Seventh Amendment to Modification Agreement on Nov.
19, 2018, pursuant to which the parties agreed to amend the
Modification Agreement to provide that the dates on which the
Lender may elect, in the Lender's sole discretion, to terminate the
Modification Period would be July 31, 2018 and Dec. 3, 2018 (with
each such date permitted to be extended by the Lender in its sole
discretion); and that the Borrower could satisfy its obligations
under the Modification Agreement to obtain financing by obtaining
(i) at least $2,050,000 in net cash proceeds from the issuance of
Capital Stock (other than Disqualified Capital Stock) or Debt on or
prior to Feb. 23, 2018 and (ii) an additional (A) $750,000 in net
cash proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to July 13, 2018
and (B) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to Dec. 3, 2018 (rather than Nov. 19, 2018) (resulting in aggregate
net cash proceeds of at least $3,550,000).

The Borrower, the Subsidiary Guarantor and the Lender entered into
an Eighth Amendment to Modification Agreement on Dec. 3, 2018,
pursuant to which the parties agreed to amend the Modification
Agreement to provide that the dates on which the Lender may elect,
in the Lender's sole discretion, to terminate the Modification
Period would be July 31, 2018 and Dec. 17, 2018 (with each such
date permitted to be extended by the Lender in its sole
discretion); that the Borrower could satisfy its obligations under
the Modification Agreement to obtain financing by obtaining (i) at
least $2,050,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to February 23, 2018 and (ii) an additional (A) $750,000 in net
cash proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to July 13, 2018
and (B) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to Dec. 17, 2018 (rather than Dec. 3, 2018) (resulting in aggregate
net cash proceeds of at least $3,550,000); and that the Liquidity
required during the Modification Period would be lowered to
$1,525,000 from $1,825,000.

The Company, the Borrower, the Subsidiary Guarantor and the Lender
entered into a Ninth Amendment to Modification Agreement on Dec.
17, 2018, pursuant to which the parties agreed to amend the
Modification Agreement to provide that the dates on which the
Lender may elect, in the Lender’s sole discretion, to terminate
the Modification Period would be July 31, 2018 and Jan. 31, 2019
(with each such date permitted to be extended by the Lender in its
sole discretion); that the Borrower could satisfy its obligations
under the Modification Agreement to obtain financing by obtaining
(i) at least $2,050,000 in net cash proceeds from the issuance of
Capital Stock (other than Disqualified Capital Stock) or Debt on or
prior to February 23, 2018 and (ii) an additional (A) $750,000 in
net cash proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to July 13, 2018
and (B) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to Jan. 31, 2019 (rather than December 17, 2018) (resulting in
aggregate net cash proceeds of at least $3,550,000); that the
Liquidity required during the Modification Period would be lowered
to $750,000 from $1,525,000; and that the Borrower's interest
payment that would otherwise be due to Lender on Dec. 31, 2018
would be deferred until January 31, 2019 (the end of the extended
Modification Period) and that such deferral would be an additional
Covered Event.

The Borrower, the Subsidiary Guarantor and the Lender entered into
a Tenth Amendment to Modification Agreement on Jan. 31, 2019,
pursuant to which the parties agreed to amend the Modification
Agreement to provide that the dates on which the Lender may elect,
in the Lender's sole discretion, to terminate the Modification
Period would be July 31, 2018 and Feb. 28, 2019 (with each such
date permitted to be extended by the Lender in its sole
discretion); that the Borrower could satisfy its obligations under
the Modification Agreement to obtain financing by obtaining (i) at
least $2,050,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to Feb. 23, 2018 and (ii) an additional (A) $750,000 in net cash
proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to July 13, 2018
and (B) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to Feb. 28, 2019 (rather than Jan. 31, 2019) (resulting in
aggregate net cash proceeds of at least $3,550,000); and that the
Borrower's interest payment that would otherwise be due to Lender
on Dec. 31, 2018 would be deferred until Feb. 28, 2019 (the end of
the extended Modification Period) and that such deferral would be a
Covered Event.

The Borrower, the Subsidiary Guarantor and the Lender entered into
an Eleventh Amendment to Modification Agreement on Feb. 28, 2019,
pursuant to which the parties agreed to amend the Modification
Agreement to provide that the dates on which the Lender may elect,
in the Lender's sole discretion, to terminate the Modification
Period would be July 31, 2018 and March 31, 2019 (with each such
date permitted to be extended by the Lender in its sole
discretion); that the Borrower could satisfy its obligations under
the Modification Agreement to obtain financing by obtaining (i) at
least $2,050,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to
Feb. 23, 2018 and (ii) an additional (A) $750,000 in net cash
proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to July 13, 2018
and (B) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to March 31, 2019 (rather than Feb. 28, 2019) (resulting in
aggregate net cash proceeds of at least $3,550,000); and that the
Borrower's interest payment that would otherwise be due to Lender
on Dec. 31, 2018 would be deferred until March 31, 2019 (the end of
the extended Modification Period) and that such deferral would be a
Covered Event.

On March 29, 2019, the Company, the Borrower, the Subsidiary
Guarantor and the Lender entered into a Twelfth Amendment to
Modification Agreement, pursuant to which the parties agreed to
amend the Modification Agreement to provide that the dates on which
the Lender may elect, in the Lender's sole discretion, to terminate
the Modification Period would be July 31, 2018 and April 30, 2019
(with each such date permitted to be extended by the Lender in its
sole discretion); that the Borrower could satisfy its obligations
under the Modification Agreement to obtain financing by obtaining
(i) at least $2,050,000 in net cash proceeds from the issuance of
Capital Stock (other than Disqualified Capital Stock) or Debt on or
prior to Feb. 23, 2018 and (ii) an additional (A) $750,000 in net
cash proceeds from the issuance of Capital Stock (other than
Disqualified Capital Stock) or Debt on or prior to July 13, 2018
and (B) $750,000 in net cash proceeds from the issuance of Capital
Stock (other than Disqualified Capital Stock) or Debt on or prior
to April 30, 2019 (rather than March 31, 2019) (resulting in
aggregate net cash proceeds of at least $3,550,000); and that the
Borrower's interest payments that would otherwise be due to Lender
on Dec. 31, 2018 and on March 31, 2019 would be deferred until
April 30, 2019 (the end of the extended Modification Period) and
that such deferrals would be a Covered Event.  The parties also
agreed that any breaches by the Company or the Borrower of the
minimum cash balance requirement formerly set forth in the
HealthCor Note and Warrant Purchase Agreement, as amended, that
occurred on or prior to March 27, 2019 would be permanently waived
and would not constitute Events of Default under a Loan Document so
long as such breaches had been waived under the HealthCor Note and
Warrant Purchase Agreement, as amended, and as such, that any such
breaches would be a Covered Event.

             Note and Warrant Purchase Agreement Amendment

As previously reported in the Company's Current Report on Form 8-K
filed with the SEC on July 16, 2018, the Company entered into a
Note and Warrant Purchase Agreement dated April 21, 2011, as
amended by the First Amendment, Second Amendment, Third Amendment,
Fourth Amendment, Fifth Amendment, Sixth Amendment, Seventh
Amendment, Eighth Amendment, Ninth Amendment and Tenth Amendment
thereto, with HealthCor Partners Fund, LP, HealthCor Hybrid
Offshore Master Fund, LP and certain additional investors party
thereto, including certain of our directors and officers, pursuant
to which the Company issued and sold convertible notes and warrants
to purchase shares of our Common Stock.  The Purchase Agreement
provides that it may be amended by the Company and Purchase
Agreement Investors who are holders of the majority of the Common
Stock underlying the outstanding notes and warrants to purchase
shares of our Common Stock sold pursuant to the Purchase Agreement
(on an as-converted basis).

On March 27, 2019, the Company entered into an Eleventh Amendment
to Note and Warrant Purchase Agreement with the Majority Holders,
pursuant to which (i) the requirement that the Company maintain a
minimum cash balance of $2,000,000 was eliminated and (ii) any
breaches of the requirement to maintain such minimum cash balance
that occurred on or prior to the date of the Eleventh Amendment
were waived.

                 About CareView Communications

CareView Communications, Inc. — http://www.care-view.com/— is
a provider of products and on-demand application services for the
healthcare industry, specializing in bedside video monitoring,
software tools to improve hospital communications and operations,
and patient education and entertainment packages.  Its proprietary,
high-speed data network system is the next generation of patient
care monitoring that allows real-time bedside and point-of-care
video monitoring designed to improve patient safety and overall
hospital costs.  The entertainment packages and patient education
enhance the patient's quality of stay.  CareView is dedicated to
working with all types of hospitals, nursing homes, adult living
centers and selected outpatient care facilities domestically and
internationally.  The Company's corporate offices are located at
405 State Highway 121 Bypass, Suite B-240, Lewisville, TX 75067.

Careview Communications reported a net loss of $16.07 million for
the year ended Dec. 31, 2018, compared to a net loss of $20.07
million for the year ended Dec. 31, 2017.  As of Dec. 31, 2018,
Careview Communications had $8.99 million in total assets, $86.81
million in total liabilities, and a total stockholders’ deficit
of $77.81 million.

BDO USA, LLP, in Dallas, Texas, the Company's auditor since 2010,
issued a "going concern" qualification in its report dated March
29, 2019, on the Company's consolidated financial statements for
the year ended Dec. 31, 2018, stating that the Company has suffered
recurring losses from operations and has accumulated losses since
inception that raise substantial doubt about its ability to
continue as a going concern.


CFO MANAGEMENT: DOJ Watchdog Directed to Appoint Ch. 11 Trustee
---------------------------------------------------------------
Judge Brenda T. Rhoades of the U.S. Bankruptcy Court for the
Eastern District of Texas entered an Order granting the United
States Trustee and CPIF Lending, LLC’s requests for appointment
of a Chapter 11 trustee for CFO Management Holdings, LLC.

In this case, the Court ordered the U.S. Trustee to appoint a
Chapter 11 trustee for the Debtor.

          About CFO Management Holdings

CFO Management Holdings, LLC, through its subsidiaries, engages in
developing and selling residential and commercial real estate in
Collin County, Texas, and owns and manages a wild game ranch in
Southern Oklahoma.  The subsidiaries are Carter Family Office, LLC,
Christian  Custom Homes, LLC, Double Droptine Ranch, LLC, Frisco
Wade Crossing Partners, LLC, Kingswood Development Partners, LLC,
McKinney Executive Suites at Crescent Parc Development Partners,
LLC, North-Forty Development LLC, and West Main Station
Development, LLC.

CFO Management Holdings and its subsidiaries sought Chapter 11
protection (Bankr. E.D. Tex. Case No. Lead Case No. 19-40426) on
Feb. 17, 2019.  In the petition signed by CRO Lawrence Perkins, CFO
Management estimated $50 million to $100 million in both assets and
liabilities.  Annmarie Chiarello, Esq. and Joseph J. Wielebinski,
Jr., Esq., at Winstead PC, serve as the Debtor's bankruptcy
counsel.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on March 4, 2019.


CHARLES BRELAND: Trustee's $24M Sale of Lake County Property Okayed
-------------------------------------------------------------------
Judge Jerry C. Oldshue, Jr., of the U.S. Bankruptcy Court for the
Southern District of Alabama, on behalf of CKB Minneola, LLC,
authorized A. Richard Maples, Jr., Chapter 11 Trustee for Charles
R. Breland, Jr., to sell the real property located in Lake County,
Florida, to Says Kay, LLC for $2,362,500.

The gross proceeds of said sale will be paid to the Trustee, and
Trustee will transfer by wire or check to the closing agent the
amount necessary for payment of all settlement charges and costs as
provided in the purchase agreement including, but not limited to,
the title policy, real estate commission, proration of ad valorem
taxes and documentation fee, with the exact amount be provided to
the Trustee by the closing agent.

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

The 14-day stay of an order authorizing sale provided for in Rule
6004(g) of the Federal Rules of Bankruptcy Procedure is waived.

Charles K. Breland, Jr., sought Chapter 11 protection (Bankr. S.D.
Ala. Case No. 16-02272) on July 8, 2016.  The Debtor tapped Robert
M. Galloway, Esq., at Galloway Wettermark Everest Rutens, as
counsel.  A. Richard Maples was appointed as the Chapter 11 Trustee
for the Debtor.


CHARLOTTE RUSSE: Selling Peek Brand IP & Related Assets for $425K
-----------------------------------------------------------------
Charlotte Russe Holding, Inc., and its debtor-affiliates ask the
U.S. Bankruptcy Court for the District of Delaware to authorize the
private sale of intellectual property related to the Debtors' Peek
brand and related assets to Mamiye Brothers, Inc., and Mamiye
Brothers IP Holdings, LLC for $425,000 plus specified cure amounts
for the Purchaser Assumed Contracts, subject to any higher and
better bids.

The Purchased Assets were initially marketed by the Debtors with
the assistance of their investment banker, Guggenheim Securities,
LLC, as part of the Debtors' Assets, subject to their Sale Motion.
As such, the Purchased Assets were subject to the same robust
marketing efforts as described in the Sale Motion.

While the Debtors initially hoped to sell the Purchased Assets at
auction as part of a going-concern transaction, no such bid
materialized in advance of the Auction held on March 5, 2019.  The
Debtors thereafter re-solicited interest in the Purchased Assets on
a stand-alone basis and the bid received from the Purchasers
represents the highest or otherwise best offer received by the
Debtors for the Purchased Assets.  They believe that a sale of the
Purchased Assets pursuant to the Purchase Agreement as a private
sale is in its best interests and their estates.  Furthermore,
under the terms of the Purchase Agreement, the Debtors maintain the
ability to consider any higher or other otherwise better bids
received prior to the Sale Hearing.

Around December 2018 and January 2019, the Debtors' management team
began to actively explore a potential sale of their business.  The
Debtors (with the assistance of Guggenheim Securities) began
testing the market for potential purchasers of substantially all
of
the Assets on a going-concern basis.  In so doing, the Debtors
(with the assistance of Guggenheim Securities) cast a wide net in
soliciting interest from potential purchasers.  Despite some
interest, no party submitted a proposal that the Debtors deemed
viable for a going-concern sale transaction prior to the Petition
Date.

The Debtors (with the assistance of their advisors) continued to
market their assets for sale after the Petition Date.  In
accordance with the milestones set forth in their DIP facility,
Guggenheim Securities (on behalf of the Debtors) alerted all
interested bidders that the Debtors were required to select a
stalking horse bidder for either a going-concern sale or full-chain
liquidation by no later than Feb. 17, 2019.  

After review and analysis of all bids received, the Debtors
determined, that a contractual joint venture comprised of Gordon
Brothers Retail Partners, LLC and Hilco Merchant Resources, LLC,
had submitted the highest or otherwise best offer to acquire
substantially all of the Assets.  Promptly thereafter, the Debtors
(with the assistance of their advisors) and the Stalking Horse
Bidder commenced negotiations surrounding the terms of the Stalking
Horse Agreement.  On Feb. 17, 2019, after robust negotiations, the
Debtors and the Stalking Horse Bidder entered into the Stalking
Horse Agreement, which contemplated the sale of certain assets to
the Stalking Horse Bidder, subject to any higher or better offers
received at the Auction.

On Feb. 21, 2019, the Court entered the Bidding Procedures Order,3
establishing a bid deadline, and scheduling an auction in the event
that the Debtors received multiple Qualified Bids prior to the Bid
Deadline.  The Debtors (with the assistance of their advisors)
continued to market their assets for sale in the weeks leading up
to the Bid Deadline, which was set to occur on March 3, 2019.

Subsequently, the Debtors conducted an Auction on March 5, 2019,
for the Debtors' inventory and related assets.  The bid submitted
by SB360 Capital Partners, LLC was determined to be the Successful
Bid.  On March 7, 2019, the Court entered an order granting the
Sale Motion and approving the Successful Bid as the highest and
best bid for these assets pursuant to the terms of that certain
Agency Agreement, dated as of March 6, 2019, between the Debtors
and SB360.  Going-out-of-business sales commenced at all of the
Debtors's store locations on March 7, 2019.

During breaks of the Auction, the Debtors continued to work
diligently with the Purchasers to formulate an acceptable offer for
the Debtors' Peek-related intellectual property and other assets
related to the Peek brand.  As a result of these efforts, they
received two indications of interest for the Purchased Assets,
including from the Purchasers, and commenced negotiations with the
Purchasers on the Purchase Agreement.  The Purchaser's offer was
significantly superior to the other expression of interest
received.  As a result of substantial arms'-length negotiations
between the Purchasers and the Debtors, the Purchasers agreed to
purchase the Purchased Assets for $425,000 plus specified cure
amounts for the Purchaser Assumed Contracts.

Time is of the essence in consummating the Agreement.  In order for
the Purchasers to complete production of Peek-branded goods in time
for the winter selling season, they're  looking to take ownership
of the Purchased Assets and begin forming relationships with the
necessary vendors as soon as possible.  Therefore, the Purchase
Agreement requires a closing date no later than March 29, 2019.  In
fact, the Debtors understand from discussions with the Purchaser
that the purchase price offered reflects a price premium that is
intended to encourage an expeditious closing and is in excess of
any other offer to purchase these same assets received to date.
Therefore, the Debtors ask (and the Purchase Agreement requires) a
closing date no later than March 29, 2019.

Other salient terms of the APA are:

     a.  The Debtors are asking approval for a proposed Sale of the
Purchased Assets to Purchaser by private sale free and clear of all
Encumbrances and interests for the Purchase Price and upon the
terms and conditions set forth in the Purchase Agreement.

     b. Closing: March 29, 2019

     c. Deposit: $42,500

     d. The Purchase Agreement does not address the use of proceeds
generated from the proposed Sale.  All proceeds will be distributed
pursuant to the Final DIP Order or as otherwise ordered by the
Court.

     e. The Debtors do not propose to sell the Purchased Assets
free and clear of any unexpired leasehold interests or other
rights.

     f. The Purchase Agreement does not contemplate a right to
credit bid.

     g.  The Debtors are seeking relief from the 14-day stay
imposed by Bankruptcy Rule 6004(h) for any sale.

Pursuant to the Purchase Agreement, the Debtors are required to ask
to assume the Assumed Contracts and the obligations thereunder, and
to subsequently assign the Assumed Contracts and the obligations
thereunder to the Purchasers.  Accordingly, the Debtors ask the
Court to approve their assumption of the Assumed Contracts.

The Debtors ask that the Court waives the 14-day stay period under
Bankruptcy Rule 6004(h).  Timely consummation of the Sale is of
critical importance to both the Debtors and the Purchasers and the
Debtors' efforts to maximize the value of the estates.

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

     http://bankrupt.com/misc/Charlotte_Russe_367_Sales.pdf
     
The Purchasers:

         MAMIYE BROTHERS, INC.
         MAMIYE BROTHERS IP HOLDINGS, LLC
         1385 Broadway, 18th Floor
         New York, NY 10018
         Attn:  Chuck M. Mamiye
                Gitta Kaplan
         E-mail: chuck@mambro.com
                 gitta.kaplan@mambro.com

The Purchasers are represented by:

         Janet M. Weiss, Esq.
         DORSEY & WHITNEY LLP
         51 West 52nd Street
         New York, NY 10019-6119
         E-mail:  weiss.janet@dorsey.com

               About Charlotte Russe Holding

Charlotte Russe Holding, Inc., is a specialty fashion retailer of
young women's apparel and accessories comprised of seven entities.
The company and its affiliates are headquartered in San Diego,
California and have one distribution center located in Ontario,
California.  In addition, the companies lease office space in Los
Angeles, California and San Francisco, California, where they
primarily conduct merchandising, marketing, e-commerce and
technology functions.

The companies sell their merchandise to customers in the contiguous
48 states, Hawaii, and Puerto Rico through their online store and
512 Charlotte Russe brick-and-mortar stores located in various
regional malls, outlet centers, and lifestyle centers.  The bulk of
the companies' apparel and accessory products are sold under the
Charlotte Russe brand with ancillary brands for denim and perfume
(Refuge), young women's plus-size apparel (Charlotte Russe Plus),
and cosmetics (Charlotte by Charlotte Russe).

Charlotte Russe Holding and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
19-10210) on Feb. 3, 2019.

At the time of the filing, Charlotte Russe Holding estimated assets
of $100 million to $500 million and liabilities of $100 million to
$500 million.

The cases are assigned to Judge Laurie Selber Silverstein.

The Debtors tapped Bayard, P.A. and Cooley LLP as their bankruptcy
counsel; Guggenheim Securities, LLC as their investment banker; A&G
Realty Partners, LLC as lease disposition consultant and business
broker; Gordon Brothers Retail Partners LLC, Hilco Merchant
Resources LLC and Malfitano Advisors, LLC as liquidation
consultant; and Donlin, Recano & Company, Inc., as claims and
noticing agent.


CHINA BAT: Needs More Time to File its Form 10-K
------------------------------------------------
China Bat Group, Inc., has filed with the U.S. Securities and
Exchange Commission a Notification of Late Filing on Form 12b-25
with respect to its Annual Report on Form 10-K for its fiscal year
ended Dec. 31, 2018.  China Bat was unable to file its Annual
Report  on a timely basis because the Company requires additional
time to finalize the Form 10-K.  The Company anticipates that it
will file the Form 10-K no later than the fifteenth calendar day
following the prescribed filing date.

It is expected that for the fiscal year ended Dec. 31, 2018, the
Company will report a net income of approximately $7.5 million
compared to a net loss of approximately $10.7 million for the
fiscal year ended Dec. 31, 2017.

                     About China Bat Group

China Bat Group, Inc., formerly known as China Commercial Credit,
currently engages in used luxurious car leasing.  The used
luxurious car business is conducted under the brand name "Batcar"
by the Company's VIE entity, Beijing Youjiao Technology Limited.

China Commercial incurred a net loss of US$10.69 million for the
year ended Dec. 31, 2017, compared to a net loss of US$2.58 million
for the ended Dec. 31, 2016.  As of Sept. 30, 2018, the Company had
US$5.34 million in total assets, US$1.63 million in total
liabilities, and US$3.70 million in total shareholders' equity.

The report from the Company's independent accounting firm Marcum
Bernstein & Pinchuk LLP on the consolidated financial statements
for the year ended Dec. 31, 2017, includes an explanatory paragraph
stating that the Company has incurred significant losses and needs
to raise additional funds to meet its obligations and sustain its
operations.  These conditions raise substantial doubt about the
Company's ability to continue as a going concern.


COMMACK PLAZA: Seeks to Hire Macco & Stern as Legal Counsel
-----------------------------------------------------------
Commack Plaza, LLC seeks authority from the U.S. Bankruptcy Court
for the Eastern District of New York to hire Macco & Stern LLP as
its legal counsel.

The firm will provide these services in connection with the
Debtor's Chapter 11 case:

     a. advise the Debtor of its powers and duties in the continued
management and operation of its business and property;  

     b. negotiate with creditors in formulating a plan of
reorganization; and

     c. take all necessary steps to confirm the plan, including
negotiations for financing.

Macco & Stern will be paid at hourly rates:

     Partners              $550
     Senior Associates     $475
     Junior Associates     $375
     Paralegal             $150

The firm received an initial retainer of $25,000.  

Cooper Macco, Esq., at Macco & Stern, assured the court that his
firm is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code and does not represent any interest
adverse to the Debtor and its estate.

Macco & Stern can be reached at:

     Cooper J. Macco, Esq.
     Macco & Stern, LLP
     2950 Express Drive South, Suite 109
     Islandia, NY 11749
     Tel: 631-549-7900
     Email: cmacco@maccosternlaw.com

                About Commack Plaza, LLC

Based in New York, New York, Commack Plaza, LLC filed a voluntary
Chapter 11 petition (Bankr. E.D.N.Y. Case No. 19-71978) on March
19, 2019. Cooper J. Macco, Esq., at Macco & Stern, LLP, is the
Debtor's counsel. The case has been assigned to Judge Robert E.
Grossman.


COPPER CANYON: $31.6M Sale of Sparks Property to Hampton Approved
-----------------------------------------------------------------
Judge Bruce T. Beesley of the U.S. Bankruptcy Court for the
District of Nevada authorized Copper Canyon Partners, LLC's sale of
the real property commonly referred to as "Copper Canyon" and
identified as Washoe County Assessor Parcel Numbers 030-022-02,
03002-15, 037-300-02, 037300-04, 037-293-15, 037-43001 and
037-43002, consisting of approximately 1,293 unimproved acres in
Sparks, Washoe County, Nevada ("Land"), together with all
appurtenances and existing development entitlements, including but
not limited to an application for approval of an Amended Handbook
filed with the City of Sparks on Dec. 26, 2018 ("Project"), to
Hampton Consultants, LLC for $31.6 million.

A hearing on the Motion was held on March 6, 2019 at 2:00 p.m.

The Land and Project will be conveyed with. all improvements,
appurtenances, easements, licenses, permits, development
entitlements, deposits, credits, surveys, maps, studies, reports
and other rights related to the ownership and development of the
Land and Project.  The sale is subject only to certain encumbrances
and title exceptions listed in the latest preliminary title report,
except that the consensual financial. lien. of Secured Creditor PV
Reno Delaware will be paid at close of escrow and the subject sale
of the Land and.  Project will be made free and clear of PV Reno
Delaware's claims and encumbrances.

The Purchase Price will be payable as $28 million cash, plus
recognition of the Debtor’s participation in the net profits from
further Project development and sale by the Buyer.  The PSA
recognizes the Debtor's contribution of $3.6 million in equity to
the proposed Buyer.  

The Debtor is authorized and will pay any usual and customary
closing costs upon close of escrow.  With respect to PV Reno
Delaware's secured claim, nothing in the Motion will alter PV Reno
Delaware's contractual rights, including the contract interest rate
of 13.34% (misstated in the motion as 9%) and the contract default
interest rate of 18%.  To the extent that Debtor objects to PV Reno
Delaware's claim, it must file a formal claim objection with
respect to the claim before the close of escrow to preserve its
objections; otherwise, PV Reno Delaware will be paid in full on its
claim out or escrow as provided for in the Motion.  If the Debtor
does object, it must set an amount to reserve in escrow for the
disputed sums, and all other funds will be distributed to PV Reno
Delaware at the close of escrow.

The net proceeds of the sale will be distributed from escrow to the
Debtor and deposited by the Debtor in a DIP bank account at an
authorized depository institution.  Other than payments on account
of allowed administrative expenses, including post-petition
operating costs of the Debtor, no other payments or distributions
will be made by the Debtor from the net sales proceeds without
further order of the Court or a confirmed Plan.

The overbidding procedures at the hearing were waived by the
Debtor.

The Debtor, by and through its authorized representatives Kirk
DeLaMare or Brett Spear, have the authority to extend, amend and/or
waive provisions of the PSA so long as close of escrow does not
extend beyond April 12, 2019.

A status hearing will be held before the Court on April 17, 2019 at
2:00 p.m.

The 14-day stay provisions of Fed. R. Bankr. P. 6004(h) are
waived.

                   About Copper Canyon Partners

Copper Canyon Partners LLC, a contractor in Modesto, California,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
D. Nev. Case No. 18-51144) on Oct. 11, 2018.  At the time of the
filing, the Debtor estimated assets of $10 million to $50 million
and liabilities of $10 million to $50 million.  Judge Bruce T.
Beesley oversees the case.  The Debtor tapped Harris Law Practice
LLC as its legal counsel, and Lewis Roca Rothgerber Christie LLP,
as special counsel.



CSI COMPRESSCO: S&P Affirms 'B-' ICR on EBITDA Growth
-----------------------------------------------------
S&P Global Ratings affirmed its 'B-' issuer credit rating on CSI
Compressco L.P. and the senior secured 'B+' rating, with a '1'
recovery rating.  It also affirmed the 'CCC+' senior unsecured
rating, with a '5' recovery rating.

CSI Compressco L.P.'s quarter-over-quarter EBITDA growth in 2018
and recent short-term dividend cut to fund a repayment of its
series A preferred shares have incrementally improved S&P's
expectations for leverage over the next two years. S&P now expects
leverage to trend down faster than its previous expectations.

"At the same time, we still expect S&P Global Ratings-adjusted debt
to EBITDA to remain over 5x over the next 12–18 months," the
rating agency said.  S&P said the partnership's small scale and
lower utilization than rated peers Archrock Partners LP
('B+/Stable/--') and USA Compression Partners LP ('B+/Stable/--')
offsets the incremental improvement in the rating agency's leverage
forecast. As a result, S&P is affirming its 'B-' issuer credit
rating.

S&P's stable outlook reflects its expectation that CSI will
maintain adequate liquidity over the next few years as it increases
incrementally in scale, while utilization averages about 87%.  S&P
expects the partnership's adjusted debt to EBITDA to remain above
5x over the next 12–18 months, although the rating agency expects
it to trend lower over time.

"We could lower the rating if we viewed the partnership's capital
structure as unsustainable or if we viewed liquidity as less than
adequate. This could occur if industry conditions significantly
weakened," S&P said.

"We could raise the rating if the partnership can maintain debt to
EBITDA below 5x on a sustained basis, while maintaining adequate
liquidity, growing in scale, and improving its utilization to the
90% area. This could occur if industry conditions improve,
resulting in greater demand for the partnership's equipment," the
rating agency said.


DAN WILLIAMS: ObjectN Buying Washington DC Property for $540K
-------------------------------------------------------------
Dan R. Williams asks the U.S. Bankruptcy Court for the Eastern
District of Virginia to authorize his Sales Contract with ObjectN
Funds, LLC in connection with the sale of his residential real
property at 244 10th St. N.E., Washington DC for $540,000.

The parcel at issue is owned by the Debtor subject to two liens,
the first to Gregory Funding in the amount of 4415,632 as of March
29, 2019 and the second to Gus Goldsmith in the approximate amount
of $390,000, but as to which Mr. Goldsmith has agreed to take the
net proceeds of the sale, but not less than $77,788.  There is also
a D.C. Water lien in the approximate amount of $3,222, and an
adjustment for real estate taxes through the date of sale.  The
sale price of $540,000 will generate sufficient proceeds to pay
these amounts in full, and the Second Trust holder has agreed to
carve out a sufficient amount to pay the additional U.S. Trustee
fees that would be due on the transaction, in addition to the usual
closing costs.

As a result of arms'-length negotiations with Purchaser through
their real estate agent, (the Debtor is a real estate agent and
listed the property himself), the Debtor has entered into the Sales
Contract, whereby he has agreed to sell the Property to Purchaser.
The total purchase price for the proposed sale is $540,000 with a
reduced 4% broker's commission (1% to the Debtor's broker and 3% to
the the Buyer's agent).

The sale will generate no net proceeds for the estate, but will
eliminate significant debt burden, including the deficiency due to
Goldsmith on his Note.   The current tax assessment is $511,990,
nearly $30,000 less than the sale price.  While there is no formal
appraisal, the Debtor is confident that the Sales Contract is the
highest and best offer.

The Debtor asks approval of the terms and conditions of the Sales
Contract, including authority to convey the Property to the
Purchaser, with the agreed amount to the two deed of trust liens,
the water lien, and adjustments for real estate taxes, the
brokers's commissions, U.S. Trustee fees, and ordinary closing
costs to be paid at settlement.   

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

        http://bankrupt.com/misc/Dan_Williams_64_Sales.pdf

Dan R. Williams, an individual resident of Fairfax County,
Virginia, sought Chapter 11 protection (Bankr. E.D. Va. Case No.
18-11568) on May 1, 2018.  The Debtor tapped Daniel M. Press, Esq.,
at Chung & Press, P.C., as counsel.


DFC HOLDINGS: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------
Eight affiliates that have filed voluntary petitions seeking relief
under Chapter 11 of the Bankruptcy Code:

      Debtor                                         Case No.
      ------                                         --------
      DFC Holdings, Inc.                             19-10541
         dba Dessin Fournir Companies
      308 W. Mill St.
      Plainville, KS 67663

      C.S. Post, Inc.                                19-10542
        dba C.S. Post & Co.
      308 West Mill
      Plainville, KS 67663

      The Oak Street Planing Mill, L.L.C.            19-10543
      DFC Holdings, LLC d/b/a Rose Cumming Chintzes  19-10544
      EB Manufacturing, LLC                          19-10545
      Kenneth Meyer LLC                              19-10546
      DFC Corp., Inc.                                19-10547
      Palmer Hargrave, Inc.                          19-10548

Business Description: DFC Holdings is a luxury furniture and
                      textile design firm headquartered in
                      Plainville, Kansas.  The Company also
                      provides lighting, wall coverings, drapery
                      hardware, leather, trims, and accessories.
                      Its brands include Dessin Fournir, Gerald,
                      Palmer Hargrave, Fritsch, ClassicCloth, Rose
                      Cumming, Therien, Quatrain, Kenneth Meyer,
                      and Erika Brunson.  For more information,
                      visit www.dessinfournir.com.

                      C.S. Post -- https://www.cspost.com --
                      operates a general store that sells, among
                      others, fresh flowers, linen cocktail
                      napkins, vintage tables, and lamps.

Chapter 11 Petition Date: April 8, 2019

Court: United States Bankruptcy Court
       District of Kansas (Wichita)

Judge: Hon. Robert E. Nugent

Debtors' Counsel: Edward J. Nazar, Esq.
                  HINKLE LAW FIRM, L.L.C.
                  1617 North Waterfront Parkway, Suite 400
                  Wichita, KS 67206-6639
                  Tel: 316.267.2000
                  Fax: 316.264.1518
                  E-mail: ebn1@hinklaw.com
                          enazar@hinklaw.com

DFC Holdings'
Total Assets: $66,471

DFC Holdings'
Total Liabilities: $9,480,598

C.S. Post's
Total Assets: $152,238

C.S. Post's
Total Liabilities: $8,218,342

The petitions were signed by Charles G. Comeau, president.

Full-text copies of DFC Holdings and C.S. Post's petitions are
available for free at:

        http://bankrupt.com/misc/ksb19-10541.pdf
        http://bankrupt.com/misc/ksb19-10542.pdf

A. List of DFC Holdings's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
1. Michael Last                                          $117,000
44 W 62nd Street, Apt 12C
New York, NY 10023

2. Morris Laing                                           $57,618
300 N Mead, Suite 200
Wichita, KS 67202

3. Parry Murray                                           $54,776
6 Cherry Orchard Road
3rd Floor Simpson House
Croydon CR06BA, England

4. Ainsworth-Noah & Associates                            $49,020
351 Peachtree Hills Ave, Suite 518
Atlanta, GA 30305

5. Dolly Fabrics                                          $26,547
310 5th Avenue, 4th Floor
New York, NY 10001

6. Assurance Partners                                     $25,432
2090 S Ohio
P O Box 1213
Salina, KS 67402

7. Nancy Cecil                                            $24,000
33 Bancroft St.
Portland, ME 04102

8. Adams Brown                                            $23,190
Beran & Ball
PO Box 1186
Hays, KS 67601

9. Alltex LTD                                             $15,480
Stormer Hills Works
Mill Street
Tottington
Lancashire
BL8 4AT

10. The Martin Group                                      $14,639
Boston Design Center
1 Design Center Place
Boston, MA 02210

11. CNA Insurance                                         $11,153
P O Box 790094
Saint Louis, MO 63179

12. Adams Brown Beran & Ball                              $10,661
2006 Broadway, Suite 2A
PO Drawer J
Great Bend, KS 67530

13. MDP Consulting LLC                                     $9,398
15200 Armory Drive
Norton, KS 67654

14. Rooks County Treasurer                                 $9,324
PO Box 525
Stockton, KS 67669

15. Town, LLC                                              $9,028
601 South
Broadway, Ste A
Denver, CO 80209

16. Penthouse Drapery              Customer                $6,958
4033 16th Ave SW, Suite A          Deposits
Seattle, WA 98106

17. Fritsch Manufaktur GmbH                                $6,173
August-Schanz-Str.4 0
Frankfurt GE D-60433

18. Susan Mills                                            $6,115
Seattle Design Center
5703 6th Avenue South
Seattle, WA 98108

19. Lonsway Consulting LLC                                 $5,075
5615 S Kensington Ave
La Grange, IL 60525

20. Vescom                                                 $4,129
56 Pine St., Suite 600
Providence, RI 02903

B. List of C.S. Post's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
1. Robert E and                                           $58,246
Patricia Schmidt
Foundation
P O Box 916
Hays, KS 67601

2. 1st Bank One                                           $46,047
Cardmember Services
P O Box 94014
Palatine, IL 60094

3. Chase Credit Card                                      $33,659
PO Box 94014
Palatine, IL 60094

4. Capital One Services                                   $15,267
PO Box 60000
Seattle, WA 98190

5. Bank of America NA                                     $12,192
NW Legal Order Processing
WA1-501-10-17
PO Box 3977
Seattle, WA
98124-2477

6. Ellis County Treasurer                                  $8,749
PO Box 520
Hays, KS 67601

7. American Express                                        $6,210
PO Box 981535
El Paso, TX
79998-1535

8. Chase                                                   $4,678
PO Box 6294
Carol Stream, IL
60197-6294

9. Chase                                                   $3,704
PO Box 6294
Carol Stream, IL
60197-6294

10. Visa                                                   $3,565

11. ChaVisa                                                $3,450

12. GV Gloval Views                                        $1,331
PO Box 11527
Fort Worth, TX 76110

13. Nationwide                                               $760
PO Box 10479
Des Moines, IA 50306

14. The Caldrea Company                                      $729
20 Constitution
Blvd. South
Shelton, CT 06484

15. Sun Delivery LLC                                         $628
13 Stanley Ave
Thomasville, NC 27360

16. World's Away                                             $563
397 S Front Street
Memphis, TN 38103

17. RSVP International Inc.                                  $428
4435 Colorado
Avenue South
Seattle, WA 98134

18. Harold Import Co Inc.                                    $393
747 Vassar Avenue
Lakewood, NJ 08701

19. Bank of America NA                                       $365
NW Legal Order Processing
WA1-501-10-17
P O Box 3977
Seattle, WA
98124-2477

20. Liberty Group                                            $340
308 W. Mills Street
Plainville, KS 67663


DPW HOLDINGS: Delays Filing of 2018 Annual Report
-------------------------------------------------
DPW Holdings, Inc. has filed with the U.S. Securities and Exchange
Commission a Notification of Late Filing on Form 12b-25 with
respect to its Annual Report on Form 10-K for its fiscal year ended
Dec. 31, 2018.  The Company said the compilation, dissemination and
review of the information required to be presented in the Form 10-K
for the fiscal year ended Dec. 31, 2018 has imposed requirements
that have rendered timely filing of the Form 10-K impracticable
without undue hardship and expense to the Company.

The Company's revenue increased to approximately $27 million for
the year ended Dec. 31, 2018, representing an increase of
approximately $17 million compared to $10,000,749 for the year
ended Dec. 31, 2017.  The Company's net loss increased to
approximately $32.5 million for the year ended Dec. 31, 2018,
representing an increase of approximately $21.6 million compared to
approximately $10,895,049 for the year ended Dec. 31, 2017.

The increase in revenue was primarily due to acquisitions that were
completed during 2017 and 2018, cryptocurrency mining operations
and on revenue from a related party for the manufacture of the
Multiplex Laser Surface Enhancement plasma-laser system.  A
significant component of the increase in our net loss was due to
interest charges, amortization of debt discount and stock-based
compensation.

                     About DPW Holdings

DPW Holdings, Inc., formerly known as Digital Power Corp. --
http://www.DPWHoldings.com/-- is a diversified holding company
pursuing growth by acquiring undervalued businesses and disruptive
technologies that hold global potential.  Through its wholly owned
subsidiaries and strategic investments, the company provides
mission-critical products that support a diverse range of
industries, including defense/aerospace, industrial,
telecommunications, medical, crypto-mining, and textiles.  In
addition, the company owns a select portfolio of commercial
hospitality properties and extends credit to select entrepreneurial
businesses through a licensed lending subsidiary.  DPW Holdings'
headquarters is located at 201 Shipyard Way, Suite E, Newport
Beach, CA 92663.

DPW Holdings incurred a net loss of $10.89 million in 2017,
following a net loss of $1.12 million in 2016.  As of Sept. 30,
2018, the Company had $53.10 million in total assets, $25 million
in total liabilities, and $28.09 million in total stockholders'
equity.

The report from the Company's independent accounting firm Marcum
LLP, in New York, on the consolidated financial statements for the
year ended Dec. 31, 2017, includes an explanatory paragraph stating
that the Company has a significant working capital deficiency, has
incurred significant losses and needs to raise additional funds to
meet its obligations and sustain its operations.  These conditions
raise substantial doubt about the Company's ability to continue as
a going concern.


DRILLING STRUCTURES: Taps Brian Ettinger as Special Counsel
-----------------------------------------------------------
Drilling Structures International, Inc. received approval from the
U.S. Bankruptcy Court for the Southern District of Texas to employ
the Law Office of Brian Ettinger as its special counsel.

Brian Ettinger will assist Hughes Arrell Kinchen, LLP, the other
firm tapped by the Debtor to initiate litigation to recover its 50%
interest in $945,000 in escrow funds entrusted to Frost Brown and
Todd, LLC.  The Debtor believes the funds were wrongfully
diverted.

Hughes Arrell and its attorney Michael Wynne, Esq., will act as
lead counsel in the litigation.   

The firms have agreed to a fee-sharing agreement. The terms are:

     a. Initial fee payment of $10,000 to Hughed Arrell to cover
expenses; and

     b. Contingent fee of 30 percent on any amount recovered from
defendants or their insurers and re-insurers.

Brian Ettinger, Esq., disclosed in court filings that he represents
no interest adverse to the Debtor or its estate.

The firm can be reached through:

     Brian S. Ettinger, Esq.
     Law Office of Brian Ettinger
     5120 Woodway Drive, Suite 5004
     Houston, TX 77056
     Phone: 713-226-1112
     Fax: 713-266-8243
     Email: brian@brianettiger.com

                  About Drilling Structures International

Drilling Structures International, Inc. --
http://www.drillingstructuresintl.com-- designs and constructs
complete drilling rig packages.  DSII also fabricates rig
components, large-scale industrial materials, and overhauls and
updates existing rigs.  DSII specializes in rig inspection,
maintenance, installation, and repair services.  Founded in 1971,
DSII is an international company based in Houston, Texas, on a 60
acre, full-capacity manufacturing facility. DSII also utilizes a
second full manufacturing and service facility located in
Barranquilla, Columbia.

Drilling Structures International, Inc. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. S.D. Texas Case No.
18-33395) on June 25, 2018. In the petition signed by Phillip
Rivera, Jr., executive vice president, the Debtor estimated assets
of $1 million to $10 million and liabilities of $1 million to $10
million. Judge Eduardo V. Rodriguez presides over the case. Richard
L. Fuqua, II, Esq., at Fuqua & Associates, PC, is the Debtor's
legal counsel.


E & J MACON: Seeks to Hire Maltz Auctions as Real Estate Broker
---------------------------------------------------------------
E & J Macon LLC and its debtor-affiliates received approval from
the U.S. Bankruptcy Court for the Eastern District of New York to
hire Maltz Auctions, Inc. as their real estate broker and
auctioneer.

The Debtors, which own and operate multifamily and mixed-use
buildings, intend to sell their real properties in Brooklyn, N.Y.

Maltz will be compensated by a buyer's premium of 6 percent. The
buyer's premium will be paid by the winning bidder in addition to
the high bid amount. To the extent that the total sale proceeds
exceed $10 million, the firm will credit back to the Debtors'
estates the amount equal to 2 percent of the commission earned on
the sale price greater than $10 million.  

Richard Maltz, chief executive officer of Maltz Auctions, attests
that his firm is a "disinterested person" within the meaning of
Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Richard B. Maltz
     Maltz Auctions, Inc.
     39 Windsor Place
     Central Islip, NY 11722
     Phone: 516-349-7022
     Fax: 516-349-0105

                  About E & J Macon

E & J Macon LLC is a closely-held limited liability company in
Brooklyn, New York, engaged in leasing real estate properties.  It
does not presently own assets or operate a business, but commonly
owned entities 1049 Bergen Realty LLC, 1596 Pacific Realty LLC, and
401 Macon Realty LLC, own and operate three properties commonly
known as 1596 Pacific St., Brooklyn, N.Y.; 1049 Bergen St.,
Brooklyn, N.Y.; and 401 Macon St., Brooklyn, N.Y., which are
multi-family and mixed-use building.

E & J Macon filed for Chapter 11 bankruptcy protection (Bankr.
E.D.N.Y. Case No. 18-40321) on Jan. 19, 2018.  In the petition
signed by Ervin Johnson, Jr., managing member, the Debtor estimated
its assets and liabilities at between $1 million and $10 million.
Judge Nancy Hershey Lord presides over the case.  Jay Teitelbaum,
Esq., at Teitelbaum Law Group, LLC, serves as the Debtor's
bankruptcy counsel.


ECLIPSE RESOURCES: S&P Affirms 'B-' ICR; Rating Off Watch on Merger
-------------------------------------------------------------------
S&P Global Ratings affirmed the 'B-' issuer credit rating on oil
and gas exploration and production Eclipse Resources Corp., which
has just completed its merger with Blue Ridge Mountain Resources
Inc., and removed all ratings from CreditWatch with positive
implications. The outlook is stable.

At the same time, S&P raised the issue-level rating on the
company's senior unsecured notes to 'B' from 'B-' with a '2'
recovery rating, reflecting its expectation of substantial
(70%-90%; rounded estimate: 85%) recovery in the event of a payment
default.

The rating action reflects S&P's expectation that Montage will
outspend cash flow meaningfully in 2019 under its price assumptions
while maintaining leverage below 2.5x. Although the combined
company will have increased scale, it still must establish a track
record of maintaining low general and administrative and operating
costs. The upgrade of the issue-level rating on the notes reflects
an increased PV-10 valuation of reserves as a result of the merger
with Blue Ridge, partially offset by a larger borrowing base.

The stable outlook reflects S&P's base-case expectations that
Montage will maintain FFO to debt of 25%-30%, debt to EBITDA of
2x-2.5x, and adequate liquidity for the next 12-18 months, despite
outspending cash flows in 2019.

"We could lower the rating if we expected liquidity to deteriorate
or believed that FFO to debt would fall and remain below 20%, which
would most likely result from weaker-than-forecast commodity prices
or higher-than-expected costs or capital spending without an
associated increase in production," S&P said.

"We could raise the ratings if the company established a track
record of favorable operating costs and cash flow generation
compared to peers, while maintaining FFO to debt above 30% and
adequate liquidity," the rating agency said.


EMERALD GRANDE: Court Disallows Premier's $111K Claim
-----------------------------------------------------
Debtor Emerald Grande, LLC, objects to the amended proof of claim
for $2,089,773.28 filed by Premier Bank. Specifically, the Debtor
seeks the disallowance of a portion of Premier's claim for
post-petition attorney fees. Premier contends that the court should
overrule the Debtor's objection because its fees were reasonable
and necessary to protect its interests in the case. In fact,
Premier contends that its participation, in this case, benefited
the whole of the Debtor's bankruptcy estate.

Bankruptcy Judge Patrick M. Flatley sustains the Debtor's
objection, in part; disallowing $111,467.11 from Premier's proof of
claim for fees and expenses associated with challenging the
administrative expense claim made in this case by Tara Retail
Group, LLC.

The Debtor contends that the court should disallow a portion of
Premier's proof of claim because it includes attorney fees that
Premier cannot collect based upon the relevant terms of the
respective loan agreements and security interests. Specifically,
the Debtor challenges Premier's attorney fees related to
challenging the administrative expense claim made in this case by
Tara Retail Group, LLC; monitoring the Tara Retail bankruptcy case;
seeking the dismissal or conversion of the Debtor’s case; and
performing certain clerical work. Notably, the Debtor does not
challenge attorney fees related to Premier negotiating the
Debtor’s use of its cash collateral, fees regarding insurance
protecting the property, monitoring this case, filing its proof of
claim, and generally fees incurred regarding the disclosure
statement and plan process here.

Having considered the parties' respective arguments, the court
finds it appropriate to sustain the Debtor's objection, at least in
part. Specifically, the court finds that Premier's attorney fees
associated with its opposition of Tara's administrative expense,
monitoring the Tara bankruptcy case, seeking the conversion or
dismissal of the Debtor's case, and for other clerical work
incidental to its participation in this case were not "incurred in
connection with the enforcement of" the relevant loan documents or
"to help collect [Premier's claim against the Debtor] . . . ." In
that regard, the court is satisfied from the record before it that
Premier is oversecured by the value of its collateral and is
receiving monthly debt service from the Debtor.

The court will disallow legal fees and expenses incurred by Premier
in conjunction with it challenging the administrative expense claim
made in this case by Tara Retail Group, LLC, monitoring the Tara
Retail bankruptcy case, seeking the dismissal or conversion of the
Debtor's case, and performing certain clerical work. Notably,
however, the record is incomplete regarding the amount of fees and
expenses incurred regarding Premier's monitoring of the Tara Retain
bankruptcy case and the clerical services performed by Premier's
counsel. For example, Premier combines the monitoring of this case
and of Tara in one category for "Bankruptcy Monitoring," and does
not include a "Clerical" category.

A copy of the Court's Memorandum Opinion dated March 27, 2019 is
available at:

    http://bankrupt.com/misc/wvnb1-17-00021-625.pdf

                About Emerald Grande, LLC

Emerald Grande, LLC, owns and operates two hotel properties, the La
Quinta Inn and Suites adjacent to the Elkview Crossings Shopping
Mall, in Elkview, West Virginia; and the La Quinta Inn and Suites
adjacent to the Merchants Walk Shopping Mall, in Summersville, West
Virginia. It also owns a real estate development in Charleston
(Kanawha City), West Virginia.

Emerald Grande filed a Chapter 11 petition (Bankr. N.D. W.Va. Case
No. 17-00021) on Jan. 11, 2017. The petition was signed by William
A. Abruzzino, managing member. The case is assigned to Judge
Patrick M. Flatley.

The Debtor estimated assets and liabilities at $10 million to $50
million at the time of the filing. The Debtor is represented by
Steven L. Thomas, Esq., at Kay, Casto & Chaney PLLC. The Debtor
employs Woomer, Nistendirk & Associates PLLC as accountant; and
Realcorp, LLC, as broker, with Jon Cavendish serving as the listing
agent, to market and sell its property in Kanawha County, West
Virginia.

No official committee of unsecured creditors has been appointed.


EXIDE TECHNOLOGIES: Court Expunges W.J. Jones' ERISA Claim
----------------------------------------------------------
Bankruptcy Judge Kevin J. Carey sustained Exide Technologies'
Seventeenth Omnibus Objection to Willie James Jones' Certain No
Liability Employee or Retiree Claims.

Mr. Jones asserts a claim under ERISA for monthly benefits
allegedly due under the Pension Plan. Mr. Jones' claim for benefits
under the Pension Plan falls under 29 U.S.C. section 1132(a)(1)(B).
The Pension Plan explicitly delegates enforcement and review of
claims to the Benefits Conunittee. Thus, the proper defendant in
any action to recover Pension Plan benefits is the Benefits
Committee, in its official capacity, not the Reorganized Debtor.

Further, Mr. Jones seeks payment of unreduced early retirement
benefits in the amount of $606.05 per month. Mr. Jones currently
receives $411.73 per month in retirement benefits from the Pension
Plan. Mr. Jones asserts that because the Closing Agreement provides
for special early retirement for those age 55 and 10 years of
service, that he is entitled to receive unreduced retirement
benefits. Rather, the Pension Plan, subject to the Closing
Agreement, provides that, based on Mr. Jones' age and service to
the company, he is eligible for special early retirement, but only
at a reduced rate. The Debtor has demonstrated that the reduced
rate of his monthly benefits is appropriate according to the
Pension Plan.

The Court holds that the Reorganized Debtor's evidence is
sufficient to overcome the prima facie validity of Mr. Jones'
claim. Accordingly, the objection is sustained and the claim is
expunged.

A copy of the Court's Memorandum dated March 28, 2019 is available
at:

     http://bankrupt.com/misc/deb13-11482-5156.pdf

                  About Exide Technologies

Headquartered in Milton, Ga., Exide Technologies (NASDAQ: XIDE) --
http://www.exide.com/-- manufactures and distributes lead acid
batteries and other related electrical energy storage products.

Exide first sought Chapter 11 protection (Bankr. Del. Case No.
02-11125) on April 14, 2002, and exited bankruptcy two years
after.

Matthew N. Kleiman, Esq., and Kirk A. Kennedy, Esq., at Kirkland &
Ellis, and James E. O'Neill, Esq., at Pachulski Stang Ziehl & Jones
LLP, represented the Debtors in their successful restructuring.

Exide returned to Chapter 11 bankruptcy (Bankr. D. Del. Case No.
13-11482) on June 10, 2013.  Exide disclosed $1.89 billion in
assets and $1.14 billion in liabilities as of March 31, 2013.

Exide's international operations were not included in the filing
and will continue their business operations without supervision
from the U.S. courts.

For the new case, Exide has tapped Anthony W. Clark, Esq., at
Skadden, Arps, Slate, Meagher & Flom LLP, and Pachulski Stang Ziehl
& Jones LLP as counsel; Alvarez & Marsal as financial advisor;
Sitrick and Company Inc. as public relations consultant and GCG as
claims agent.  Schnader Harrison Segal & Lewis LLP was tapped as
special counsel.

The Official Committee of Unsecured Creditors is represented by
Lowenstein Sandler LLP and Morris, Nichols, Arsht & Tunnell LLP as
co-counsel.  Zolfo Cooper, LLC serves as its bankruptcy consultants
and financial advisors.  Geosyntec Consultants was tapped as
environmental consultants to the Committee.

Robert J. Keach of the law firm Bernstein Shur as fee examiner has
been appointed as fee examiner.  He has hired his own firm as
counsel.

Exide said its Plan of Reorganization became effective on April 30,
2015, and that the Company has emerged from Chapter 11 as a newly
reorganized company.  The Bankruptcy Court for the District of
Delaware confirmed the Plan on March 27, 2015.


FC GLOBAL: Reports $4.7 Million Net Loss for 2018
-------------------------------------------------
FC Global Realty Incorporated has filed with the Securities and
Exchange Commission its Annual Report on Form 10-K reporting a net
loss attributable to common stockholders and participating
securities of $4.66 million on $36,000 of net rental income for the
year ended Dec. 31, 2018, compared to a net loss attributable to
common stockholders and participating securities of $19.38 million
on $0 of rental income for the year ended Dec. 31, 2017.

As of Dec. 31, 2018, FC Global had $4.80 million in total assets,
$4.81 million in total liabilities, and a total stockholders'
deficit of $12,000.

As of Dec. 31, 2018, the Company had a deficit approximately $139.7
million and cash and cash equivalents of approximately $1.8
million. To date, and subsequent to the recent sale of its last
significant business unit, the Company has dedicated most of its
financial resources to general and administrative expenses.

FC Global said "We have historically financed our activities with
cash from operations, the private placement of equity and debt
securities, borrowings under lines of credit and, in the most
recent periods, with sale of certain assets and business units.

"We will be required to obtain additional liquidity resources in
order to support our operations.  At this time, there is no
guarantee that we will be able to obtain an adequate level of
financial resources required for the short and long-term support of
our operations or that we will be able to obtain additional
financing as needed, or meet the conditions of such financing, or
that the costs of such financing may not be prohibitive."

Fahn Kanne & Co. Grant Thornton Israel, in Tel Aviv, Israel, issued
a "going concern" opinion in its report dated April 1, 2019, on the
Company's consolidated financial statements for the year ended Dec.
31, 2018, citing that the Company has incurred net losses for each
of the years ended Dec. 31, 2018 and 2017 and has not yet generated
any significant revenues from real estate activities.  As of Dec.
31, 2018, there is an accumulated deficit of $139,690,000.  These
conditions, along with other matters, raise substantial doubt about
the Company's ability to continue as a going concern.

The Company's report on Form 10-K is available from the SEC's
website at https://is.gd/d9rEPq.

                     About FC Global Realty

Formerly known as PhotoMedex, Inc., FC Global Realty Incorporated
(and its subsidiaries) founded in 1980, is transitioning from its
former business as a skin health company to a company focused on
real estate development and asset management, concentrating
primarily on investments in high quality income producing assets,
hotel and resort developments, residential developments and other
opportunistic commercial properties.  The company is headquartered
in New York.


FCH MCKINNEY: $250K Sale of McKinney Property to Star Approved
--------------------------------------------------------------
Judge Brenda T. Rhoades of the U.S. Bankruptcy Court for the
Eastern District of Texas authorized FCH McKinney Senior Homes,
LLC's sale of the real property located at 3713 Creek View Lane,
McKinney, Texas to Star Creek Co., Inc. for $250,000, cash.

All ad valorem taxes due and owing to the Tax Assessor for tax year
2018 in connection with the property, will be paid in full at
closing from the sales proceeds of the requested sale.  The Tax
Assessor's statutory tax lien will continue to attach to the
subject real property to secure 2019 ad valorem property taxes
assessed against said property.

In connection with the sale of the property, the Debtor is
authorized to and directed to pay Texas Bank Financial all
outstanding principal and interest owed in connection with the
obligation secured by the Property, which as of March 14, 2019 is
$220,000 and $265, respectively with a per diem of $33 in interest.
  

The Debtor is authorized to but not directed to pay Texas Bank
Financial all costs, attorney's fees and charges for which it is
legally obligated up to $3,000 for undisputed legal fees, expenses,
costs and other charges without further order of the Court.  To the
extent any portion of the claimed costs, attorney's fees and
charges are not paid by the Debtor at closing in connection with
the sale of the Property, then all liens, claims and encumbrances
of Texas Bank Financial will attach to all proceeds of the sale.

Nothing in the Order waives the right of Texas Bank Financial to
assert an administrative claim for costs, fees and charges that
remain unpaid at the time of closing.  The Debtor is authorized to
pay all undisputed closing costs, attorney fees and charges
incurred in closing asserted by the title company in connection
with the sale of the property, which closing costs, attorney fees
and charges are independent of similar expenses owed to Texas Bank
Financial.

              About FCH McKinney Senior Homes

FCH McKinney Senior Homes, LLC, operates an assisted living
facility in Dallas, Texas. FCH McKinney filed as a Domestic Limited
Liability Company in the State of Texas on April 10, 2013,
according to public records filed with Texas Secretary of State.

FCH McKinney filed a Chapter 11 petition (Bankr. E.D. Tex. Case No.
18-42734) on Dec. 3, 2018.  In the petition signed by Kent C.
Conine, manager, the Debtor disclosed less than $50,000 in assets
and less than $10 million in estimated liabilities.  The Debtor is
represented by Larry Kent Hercules, Esq., at Larry K Hercules,
Attorney At Law.


FIZZICS GROUP: Seeks to Hire Bielli & Klauder as Legal Counsel
--------------------------------------------------------------
Fizzics Group Inc. seeks authority from the U.S. Bankruptcy Court
for the District of Delaware to hire Bielli & Klauder, LLC as its
legal counsel.

The services that Bielli & Klauder will render are:

     a. advise the Debtor of its powers and duties in the continued
operation of its business and management of its properties;

     b. take all necessary actions to protect and preserve the
Debtor's estates, including the prosecution or defense of actions
on behalf of the Debtor and negotiation of disputes;

     c. advise the Debtor concerning actions it might take to
collect and recovery property;

     d. advise the Debtor concerning the assumption, assignment or
rejection of executory contracts and unexpired leases;

     e. advise the Debtor in connection with the contemplated sale
of all or substantially all of their assets; and

     f. assist the Debtor in formulating and preparing a Chapter 11
plan and related documents, and assist in the solicitation of
acceptances for the plan.

The firm's 2019 standard hourly rates are:

     David M. Klauder (Member)        $350
     Thomas Bielli (Member)           $350
     Nella Bloom (Of Counsel)         $325
     Cory P. Stephenson (Associate)   $205

The Debtor paid the firm a retainer of $1,500 on Feb. 27 and an
additional $18,500 on March 12.

David Klauder, Esq., at Bielli & Klauder, attests that his firm is
a "disinterested person" as that term is defined in Section 101(14)
of the Bankruptcy Code.

The firm can be reached at:

     David M. Klauder, Esq.
     Bielli & Klauder
     1204 N. King Street
     Wilmington, DE 19801
     Phone: (302) 803-4600
     Fax: (302) 397-2557
     Email: dklauder@bk-legal.com

                   About Fizzics Group Inc.

Fizzics Group, Inc. -- http://www.fizzics.com-- is a technology
platform company that developed portable draft beer systems to
improve the flavor and taste of can, bottle or growler of beer to
brewery fresh.  It utilizes patented sonic wave technology to
deliver the fresh taste of draft from any can or bottle of beer.  

Fizzics Group sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Del. Case No. 19-10545) on March 12, 2019.  At the
time of the filing, the Debtor had estimated assets of less than
$500,000 and liabilities of $1 million to $10 million.  David M.
Klauder, Esq., at Bielli & Klauder, LLC, is the Debtor's legal
counsel.


FLEXENTIAL INTERMEDIATE: Moody's Alters Outlook on B3 CFR to Neg.
-----------------------------------------------------------------
Moody's Investors Service has affirmed the B3 corporate family
rating of Flexential Intermediate Corporation and changed the
outlook to negative from stable. The outlook change is based on
lower than expected revenue and EBITDA growth, higher than expected
churn and lower bookings due to issues related to a sales force
revamp that is now complete. Moody's has affirmed the company's B3
CFR, B3-PD probability of default rating (PD), B2 (LGD3) rating to
the company's $1.2 billion first lien term loan and $150 million
revolver, and Caa2 (LGD5) rating to the company's $310 million
senior secured second lien term loan.

The outlook change reflects Moody's view of the continuing
execution risks associated with delivering sustainable EBITDA
growth following the company's complex and continuing integration
of ViaWest since that merger closed in July 2017. Flexential will
not meet Moody's expectations for debt leverage (Moody's adjusted)
being on track towards 7x by year-end 2019. Stronger bookings
growth and increased monthly recurring revenue will be predicated
upon improved sales force efforts and churn reduction. Moody's
notes that elevated churn has been primarily concentrated in
non-core services. Moody's expects EBITDA growth to be flat in 2019
given investments in marketing and capacity. Given a higher revenue
profile of new customers in 2018 versus 2017 and the company's now
fully integrated status with a unified sales force, higher bookings
trends in second half 2019 could translate into more sustainable
monthly recurring revenue growth and improved cash flow in 2020.
However, a successful transition path is unclear and liquidity will
tighten steadily through year-end 2019, which Moody's believes will
be a trough point for the company. If Flexential were to steadily
trend towards 7x debt leverage (Moody's adjusted) by year-end 2020,
the outlook could be stabilized. Moody's affirmation of
Flexential's B3 CFR is predicated on flat EBITDA growth in 2019,
lower churn and steady bookings growth.

Affirmations:

Issuer: Flexential Intermediate Corporation

Corporate Family Rating, Affirmed B3

Probability of Default Rating, Affirmed B3-PD

Senior Secured 1st lien Term Loan, Affirmed B2 (LGD3)

Senior Secured Revolving Credit Facility, Affirmed B2 (LGD3)

Senior Secured 2nd lien Term Loan, Affirmed Caa2 (LGD5)

Outlook Actions:

Issuer: Flexential Intermediate Corporation

Outlook, Changed To Negative From Stable

RATINGS RATIONALE

Flexential's B3 CFR reflects its modest scale, high leverage and
high capital intensity associated with growing the business. These
limiting factors are offset by Flexential's stable base of
contracted recurring revenue, its position as a high quality tier
two colocation provider in a still growing sector and its national
footprint and sales capabilities with larger network-centric
customers.

Flexential participates in the communications infrastructure
segment, a growing industry which is fueled by demand for
outsourcing. As companies migrate to an outsourced IT model, data
center operators allow customers to build a customized architecture
with lower (or possibly no) capital investment. Carrier neutral
colocation providers such as Flexential are positioned for this
growth, as they can offer the greatest flexibility for customers
when choosing amongst providers for adjacent services such as
connectivity. Moody's expects the retail colocation segment to
continue to deliver steady growth as technology continues to evolve
towards an outsourced model. The company is also currently seeking
to expand revenue growth through a more concerted effort to target
wholesale and upmarket customers.

Although technological change poses a threat to retail colocation
over the long term, many customers will not be ready to transition
to a fully outsourced computing infrastructure for many years. Most
customers will retain a hybrid or dedicated cloud architecture due
to their specific security, performance or compliance requirements.
Therefore, Moody's forecasts that demand for retail colocation
should remain relatively stable in the near term.

Moody's expects Flexential to have adequate liquidity over the next
12 months. The company had $29 million of cash on the balance sheet
and $110 million available under its $150 million revolving credit
facility as of December 31, 2018, but current growth plans will
reduce liquidity through year-end 2019. Over the next 12 to 18
months, Moody's projects Flexential will generate a modest amount
of free cash flow. The revolver contains a first lien net leverage
ratio test when more than 30% of the revolver is drawn. The company
maintains ample cushion under this financial covenant currently,
but this will become more stressed as 2019 progresses.

The negative outlook reflects Moody's view that Flexential's credit
metrics will remain under pressure over the next 12-18 months given
current revenue and EBITDA growth weakness, churn trends and rising
capital intensity in the near term.

Though unlikely given Flexential's high leverage, Moody's could
consider a ratings upgrade if the company generated free cash flow
equal to at least 5% of debt and leverage were to trend towards 5x
(both on a Moody's adjusted basis).

Downward rating pressure could develop if bookings growth is weak,
churn rises, monthly recurring revenue trends turn negative or if
Moody's expects leverage to be sustained above 7x through 2020. In
addition, if liquidity becomes strained or if capital intensity
becomes less success-based, a downgrade is likely.

The principal methodology used in these ratings was Communications
Infrastructure Industry published in September 2017.

Headquartered in Charlotte, NC, Flexential is a provider of
network-neutral data center, cloud and managed services.


FRANK G. SCHAFFER: KGT, R. Mohammadi Bid for Relief from Stay OK'd
------------------------------------------------------------------
Bankruptcy Judge Ashely M. Chan granted Kichkin General Trading,
LLC and Rashiddudin Mohammadi's motion for relief from the
automatic stay.

Kichkin and Mohammadi, holders of prepetition judgments against the
debtor, Frank G. Schaffer, jointly moved for relief from the
automatic stay for cause based upon the Debtor's bad faith in
filing this case.

Based upon, inter alia, the Debtor's failure to fully disclose his
assets and liabilities in both of his bankruptcy filings, the
Debtor's flagrant disregard of the chapter 13 trustee's warning not
to spend funds which constituted property of the estate unless the
Debtor could repay such funds to his creditors, the multiple
inconsistencies in the Debtor's pleadings, and Debtor's inability
to reorganize, the Movants have demonstrated that the Debtor filed
this case in bad faith.

The Court, therefore, grants relief from the automatic stay to
allow: Mohammadi to pursue his state law rights against certain
proceeds that the Debtor is entitled to receive as an inheritance;
Kichkin to pursue its state law rights to recover certain gems that
it owns that are in the possession of the Debtor; and Movants to
resume state court litigation against the Debtor.

A copy of the Court's March 28, 2019 Order is available at:

     http://bankrupt.com/misc/paeb18-18133-59.pdf

Frank G. Schaffer filed for chapter 11 bankruptcy protection
(Bankr. E.D. Pa. Case No. 18-18133) on Dec. 10, 2018, and is
represented by David A. Scholl, Esq. of the Law Office of David A.
Scholl.


FUSION CONNECT: S&P Lowers ICR to 'D' on Missed Principal Payment
-----------------------------------------------------------------
S&P Global Ratings lowered all of its ratings on Fusion Connect
Inc., including its issuer credit rating to 'D' (default).

The rating action follows Fusion's disclosure that it missed the
April 1, 2019, principal payments on its $45 million senior secured
first-lien term loan A due 2022 and $510 million term loan B due
2023, which constitutes an event of default under S&P Global
Ratings' Timeliness of Payments criteria. S&P no longer expects
Fusion to pay its debts as they come due based on the company's
weak liquidity and plans to seek forebearance through a
restructuring of its debt obligations, which if unsuccessful could
result in the company filing for Chapter 11 bankruptcy protection.

S&P expects to discontinue its 'D' ratings on the company once 30
days have elapsed, absent new information that would prompt it to
reassess the ratings.




GLOBAL HEALTHCARE: Delays Filing of 2018 Annual Report
------------------------------------------------------
Global Healthcare REIT, Inc. has filed with the U.S. Securities and
Exchange Commission a Notification of Late Filing on Form 12b-25
with respect to its Annual Report on Form 10-K for its fiscal year
ended Dec. 31, 2018.  The Companywas unable to file its Annual
Report on Form 10-K within the prescribed time period because the
Company has not completed the preparation of its audited financial
statements for the fiscal period.

                      About Global Healthcare

Greenwood Village, Colorado-based Global Healthcare REIT, Inc.,
acquires, develops, leases, manages and disposes of healthcare real
estate, and provides financing to healthcare providers.  As of Dec.
31, 2017, the Company owned nine healthcare properties which are
leased to third-party operators under triple-net operating terms.

Global Healthcare incurred a net loss of $3 million for the year
ended Dec. 31, 2017, compared to a net loss of $1.29 million for
the year ended Dec. 31, 2016.  As of Sept. 30, 2018, the Company
had $37.86 million in total assets, $36.37 million in total
liabilities, and $1.48 million in total equity.

MaloneBailey, LLP's audit opinion included in the company's annual
report on Form 10-K for the year ended Dec. 31, 2017, contains a
going concern explanatory paragraph stating that the Company has
suffered recurring losses from operations and has a net capital
deficiency that raise substantial doubt about its ability to
continue as a going concern.


HENDRIKUS TON: Riley Buying Buras Property for $19K
---------------------------------------------------
Hendrikus Edward Ton asks the U.S. Bankruptcy Court for the Eastern
District of Louisiana to authorize the sale of the real property
located at 33411 Highway 11, Buras, Louisiana, to Michael Riley or
his designee for $19,000.

The Property is not necessary to the reorganization efforts of the
Debtor and is a burden his estate to the extent the Property does
not generate income but property taxes continue to accrue and the
Debtor must pay to maintain insurance on the Property.

In relevant part, the Order for the employment of Bonnie Buras and
Coldwell Banker TEC Realtors provided to list the Property for sale
for a period of six months and for payment of a commission of 6% of
the sale price.  The Debtor and Lynda Ton executed a listing
agreement with Bonnie Buras listing the Property for sale for
$27,000.

Pursuant to the Purchase Agreement, the Debtor and Lynda Ton
accepted an offer from the Purchaser for the Property in the amount
of $19,000.  The sale will be free and clear of liens, claims, and
interests, with liens, claims, and interests attaching to the
proceeds.

The Debtor proposes and asks authority for the net proceeds of the
sale of the Property to distributed to and held in trust by the
counsel for the Debtor and disbursed pursuant to the terms of a
further order of the Court.  The net proceeds of the Sale will be
calculated by taking the gross amount of each Sale indicated above
and deducting all usual and customary closing costs, the realtor's
commission due and payable.

Finally, the Debtor asks the Court to waive the 14-day waiting
period under Bankruptcy Rule 6004(h).

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

            http://bankrupt.com/misc/Hendrikus_Ton_188_Sales.pdf

Hendrikus Edward Ton sought Chapter 11 protection (Bankr. E.D. La.
Case No. 18-11101) on April 27, 2018.  The Debtor estimated assets
in the range of $500,001 to $1 million and $1 million to $10
million in debt.  The Debtor tapped Stewart F. Peck, Esq., at
Lugenbuhl, Wheaton, Peck, Rankin & Hubbard as counsel.

On Oct. 2, 2018, the Court appointed Bonnie Buras and Coldwell
Banker TEC Realtors as Realtors.


IFS FILING SYSTEMS: Seeks to Hire Lippes Mathias as Legal Counsel
-----------------------------------------------------------------
IFS Filing Systems LLC seeks authority from the U.S. Bankruptcy
Court for the Western District of New York to hire Lippes Mathias
Wexler Friedman, LLP as its legal counsel.

The firm's services will include:

     a) administration of the Debtor's Chapter 11 case and
oversight with respect to the Debtor's affairs;

     b) negotiation, formulation and confirmation of a plan of
reorganization or liquidation;

     c) investigation concerning the assets, liabilities, financial
condition, sale of the Debtor's business and operating issues
concerning the Debtor that may be relevant to the case; and

     d) communications with the Debtor's constituents and others at
the direction of the Debtor in furtherance of their
responsibilities under the Bankruptcy Code.

The firm's standard hourly rates are:

     Raymond L. Fink   Partner            $450
     John A. Mueller   Partner            $375
     Thomas J. Gaffney Partner            $340
     Carson Cooper     Senior Associate   $275
     Sean M. O'Brien   Associate          $250
                       Paralegal       $100-200

John Mueller, Esq., at Lippes Mathias, attests that his firm is a
"disinterested person" within the meaning of Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Raymond L. Fink, Esq.
     John A. Mueller, Esq.
     Lippes Mathias Wexler Friedman, LLP
     50 Fountain Plaza, Suite 1700
     Buffalo, NY 14202-2216
     Phone: (716) 853-5100
     Email: jmueller@lippes.com
            rfink@lippes.com

           About IFS Filing Systems LLC

IFS Filing Systems LLC -- http://ifsfiling.com-- is a manufacturer
of paper products including folders, labels, indexes, printed
products and file pockets.

IFS Filing Systems filed a voluntary Chapter 11 petition (Bankr.
W.D.N.Y. Case No. 19-10412) on March 7, 2019. In the petition
signed by Jeffrey P. Markello, Esq., administrator of the estate of
Aida Corey - IFS Member, the Debtor estimated $1 million to $10
million in assets and $10 million to $50 million in liabilities.

John A. Mueller, Esq., at Lippes Mathias Wexler Friedman, LLP,
represents the Debtor as counsel.


ILD CORP: Liquidating Agent's $15K Sale of Stratus Assets Approved
------------------------------------------------------------------
Judge Jerry A. Funk of the U.S. Bankruptcy Court for the Middle
District of Florida authorized Mark Healey, the Liquidating Agent
for ILD Corp. and affiliates, to sell the Stratus Contact Solutions
Trademark (US TM REG 4479825), along with the Stratus Customer
List, to Digi Solucoes de Communicacao Ltda. for $15,000.

A hearing on the Motion was held on March 12, 2019.

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

                         About ILD Corp.

Founded in 1996, ILD Corp., formerly ILD Telecommunications, Inc.
-- http://www.ildteleservices.com-- is a payment processor for
online transactions between merchants and consumers of digital
goods and communications services.  Through contractual
relationships with telecommunications companies, including AT&T and
Verizon, ILD enables approved merchants the ability to offer their
customers the option of billing products and services directly to a
home or business phone bill, providing a safer payment method for
consumers and expanding the potential customer base for
businesses.

Headquartered in Ponte Vedra, Florida, ILD has agreements with
virtually all local phone companies in North America, reaching in
excess of 150 million consumers and businesses across the
continent.  ILD's customers include more than 200 service providers
including EarthLink, LiveDeal, Eversites, Juno, NetZero, People PC
and Privacy Guard.

ILD Corp. and its affiliates filed for Chapter 11 bankruptcy
protection (Bankr. M.D. Fla. Lead Case No. 17-03506) on Sept. 29,
2017.  In the petitions signed by Edward H. Brooks, executive
vice-president and CFO of ILD Corp. estimated its assets at between
$1 million and $10 million and its liabilities at between $10
million and $50 million.

Judge Paul M. Glenn oversees the case.

Jimmy D. Parrish, Esq., at Baker & Hostetler LLP, serves as the
Debtors' bankruptcy counsel.

On July 5, 2018, the Court confirmed the Debtors' Modified Amended
Plan of Reorganization.

In accordance with the Plan and Confirmation Order, all of the
Debtors' non-billing company assets were consolidated in the
Liquidating Estate and the Liquidating Agent, Mark Healey, was
appointed to oversee liquidation over those assets.


IMMUNE PHARMA: Vector Buying Ceplene Product Line for $11.3 Million
-------------------------------------------------------------------
Immune Pharmaceuticals, Inc., and its affiliates ask the U.S.
Bankruptcy Court for the District of New Jersey to authorize them
to sell their Ceplene product line to Vector Therapeutics, Inc. for
the aggregate purchase price of $10,250,170, subject to overbid.

Gary H. Rabin, the President and the Interim CEO Immune Debtor,
declares that as of Sept. 30, 2018, the Immune Debtor did not have
any self-developed or licensed products that were approved for sale
by the FDA, but does have a drug approved by the EU medical
approval agency.  The Immune Debtor has the following two main
product lines: (i) Bertilimumab® and (ii) Ceplene®.

Ceplene® is a cancer drug approved (though with minimal sales) in
the European Union for the maintenance of remissions in patients
with Acute Myeloid Leukemia in combination with interleukin 2 and
two vascular disrupting agents.  To gain approval in the United
States and elsewhere, the drug requires phase 3 trials.

In the past nine years, the ex-North/South American rights to
Ceplene® have changed hands twice.  In 2010, EpiCept Corp.
licensed ex—North/South American rights to Meda Pharma SARL just
after receiving European approval for $3 million up-front, $2
million upon launch, $5 million upon striking of certain language
from the product label, $30 million in sales milestones and
double-digit royalties on sales.  Meda only paid EpiCept the
up—front and launch milestones.  In 2012, Meda bought out the
remaining milestone payments, royalties, manufacturing rights from
EpiCept for $2.6 million.  Thus, in total, EpiCept received less
than $8 million from Meda for the Ceplene® product line.

In June 2017, the Immune Debtor agreed to pay $5 million to
reacquire ex-North/South American Ceplene® rights from Meda.  The
acquisition of Ceplene by the Immune Debtor was part of an
ambitious and ultimately failed restructuring plan that would
spin-off an
oncology-focused subsidiary, Cytovia Inc., with rights to a number
of development-stage oncology assets owned by the Immune Debtor
plus Ceplene®, which would be re-launched in Europe.

Efforts by the Immune Debtor to obtain financing for Cytovia were
ultimately unsuccessful and, as a result, in May 2018, the Immune
Debtor decided to terminate the spin-off process and seek
alternative routes for divesting the oncology assets, in particular
Ceplene®, Which was viewed as the only partnerable program from
amongst the Immune Debtor's oncology portfolio (the others being
too early-stage to attract interest).

On May 17, 2018, the Immune Debtor publicly announced the
termination of the Cytovia spin-off.  It decided to pursue
alternate strategic options, including a sale of Cytovia's assets
and initiated discussions with parties potentially interested in
acquiring certain of Cytovia's assets.  In response to the May 17,
2018 press release, the Immune Debtor did not receive any inbound
inquiries to acquire its oncology programs, including Ceplene®.

Thereafter, the Immune Debtor's then CEO, Elliot Maza, reached out
to several companies with a potential interest in Ceplene®.  As a
result of such efforts, the Immune Debtor received two term sheets
by July 2018.  The first term sheet came from Company A who
proposed to acquire the Ceplene® product line for $2.75 million
up-front, assumption of the Asset Purchase Agreement between the
Debtor and Meda for which the Debtor continues to have obligations
and a total of $10 million in future sales-based milestones and a
royalty (2.5% for sales less than $500 million, 5% for sales over
$500 million) for the ex-North/South American rights.

The second term sheet came from Vector, who proposed to acquire the
Ceplene® product line for $2 million up-front, with an additional
$12 million in payments to be made annually at $3 million per year,
for global Ceplene® Rights.  The Immune Debtor signed a term
sheet with Company A as it was a commercial organization with
presently available financial resources to close immediately.  The
term sheet contained an exclusivity provision that expired on Sept.
30, 2018.

Thereafter, Company A was in the process of being acquired by a
private equity firm and decided to reconsider its oncology
expansion strategy and, accordingly, in October 2018, informed the
Immune Debtor that it was no longer interested in proceeding with a
transaction.

At that juncture, the Immune Debtor re-engaged with Vector.  On
Nov. 23, 2018, the Immune Debtor and Vector entered into an Option
Agreement pursuant to which the Immune Debtor granted Vector the
option to purchase the Ceplene® product line.  The Option
Agreement expired on Jan. 31, 2019 without Vector exercising or
extending its option thereunder.  However, the parties continued to
negotiate terms of a potential sale.

Post-Petition, Vector renewed its interest in acquiring the
Ceplene® product line.  After weeks of discussions, the Immune
Debtor and Vector entered into an Asset Purchase Agreement for the
product line, which agreement is subject to the approval of the
Bankruptcy Court.

The salient terms of the APA are:

     a. Assets to Be Acquired - Vector will acquire the Ceplene®
product line as well as certain marketing authorizations,
intellectual property, permits, licenses, and all of the Immune
Debtor's rights in all issued and outstanding shares of capital
stock of Cytovia International Sarl and other assets as more
particularly described in the APA.

     b.  Purchase Price - In exchange for the Ceplene Assets, the
aggregate purchase price to be paid by Vector is $10,250,170,
representing (A) a net price to the Company of $8,541,808 which
consists of (i) a cash purchase price of $2.25 million, (ii) the
assumption of Assumed Ceplene Liabilities in the aggregate amount
of $1,291,808 as detailed in the APA, and (iii) and up to $ million
representing the Meda Cure Amount; and (B) 20% of the Purchase
Price that is payable to the Licensors upon the sale ofthe Ceplene
Assets pursuant to the terms of (i) the License Agreement, dated
June 21, 2016, by and among the Seller and Licensors, and (ii)
the License Agreement, dated July 18, 2018, by and among the Seller
and one or more of the Licensors.

     c. Ready Available Funds at Closing - Vector has agreed to
provide the Immune Debtor with the Cash Purchase Price by way of a
certified check at the hearing before the Bankruptcy Court for
approval of the APA.

     d. Timing of the Sale - Vector will close on a sale of the
Ceplene Assets upon the Effective Date of the APA, which is the
date of the entry of an Order by the Bankruptcy Court approving the
APA. Both the Immune Debtor and Vector have the right to terminate
the APA if a closing fails to occur by May 15, 2019.

The Buyer is not an affiliate of the Debtors.  However, in the
interest of full disclosure, a member of the Board of Directors of
the Buyer, Dr. Daniel Teper, was previously affiliated with the
Debtors.  Since its founding in 2010, Dr. Teper served as the CEO
of the Immune Debtor and remained a Director until May 2018.  He
holds a claim against the Immune Debtor arising from past due
salary.  The Immune Debtor's records reflect that Dr. Teper’s
claim is in the amount of $186,285.  Dr. Teper states that his
claim is in the amount of $250,000.

Mr. Rabin believes that the sale of the Ceplene Assets to the Buyer
is in the best interest of the Immune Debtor's estate and its
creditors.  The sale will result in $2.25 million of cash to the
estate.  Further, it will eliminate approximately $7 million in
liabilities of the Immune Debtor's estate.  Thus, the sale will not
only bring in $2.25 million in cash, it reduces a substantial
amount of the claims against the Immune Debtor's estate.

The Ceplene Assets are currently unencumbered.  To date, the
Debtors have been unable to acquire DIP financing and, thus, the
sale proceeds are essential to the Immune Debtor's ability to sell
and maximize the value of its remaining asset, bertilimumab, for
the benefit of its estate and creditors.

Contemporaneously with the filing of the within Motion, the Debtors
are filing an application for the Motion to be heard on shortened
time.  In addition, in the Motion, they're asking that the Order
approving the sale waives the 14-day stay provided for in Federal
Rule of Bankruptcy Procedure 6004(h).

Consistent with its fiduciary obligations, the Immune Debtor will,
of course, consider higher and betters offers until and at the
hearing on the Motion.

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

   http://bankrupt.com/misc/Immune_Pharmaceuticals_46_Sales.pdf

The Purchaser:

        VECTOR THERAPEUTICS, INC.
        85 Broad Street, 27th Floor
        New York, NY 10004
        
                About Immune Pharmaceuticals

Immune Pharmaceuticals Inc., together with its subsidiaries, is a
clinical stage biopharmaceutical company specializing in the
development of novel targeted therapeutic agents in the fields of
inflammation, dermatology, and oncology. The company is
headquartered in Englewood Cliffs, New Jersey.  

Immune Pharmaceuticals, et al., filed for bankruptcy protection
(Bankr. D.N.J. Case No. 19-13273) on Feb. 17, 2019.  The petition
was signed by Anthony Fiorino, president and interim
CEO.

Hon. Vincent F. Papalia oversees the cases.

The Debtors tapped Norris McLaughlin & Marcus, PA as bankruptcy
counsel; Lowenstein Sandler LLP as special corporate counsel;
Armory Group LLC and Vine Holding Group as investment bankers.

The Debtors had total assets of $20,716,000 and total debt of
$19,874,000 as of Sept. 30, 2018.



IPS WORLDWIDE: DOJ Watchdog Ordered to Appoint Ch. 11 Trustee
-------------------------------------------------------------
Judge Karen S. Jennemann of the U.S. Bankruptcy Court for the
Middle District of Florida ordered the U.S. Trustee to appoint a
Chapter 11 trustee for IPS Worldwide, LLC.

Based on the Court Order, the Chapter 11 trustee shall have the
sole and exclusive authority to make all business decisions for the
Debtor, including decisions regarding the employment and
compensation of employees, the retention of professionals, and the
decision to enter into a contract or assume or reject a contract.

The Order was made pursuant to the United States Trustee’s Motion
to Appoint a Chapter 11 trustee for the Debtor and the other
requests for Ch. 11 trustee appointment filed by the creditors
namely, Stanley Black & Decker, Inc. and Integrated Supply Network,
LLC.

             About IPS Worldwide

IPS Worldwide, LLC, filed a Chapter 11 petition (Bankr. M.D. Fla.
Case No. 19-00511) on Jan. 25, 2019.  In the petition signed by
William Davies, president, the Debtor estimated assets of less than
$50,000 and liabilities of $100 million to $500 million.  The case
is assigned to Judge Karen S. Jennemann.  The Debtor tapped the Law
Offices of Scott W. Spradley, P.A., as its bankruptcy counsel.


ISRS REALTY: Taps Rattet PLLC as New Counsel
--------------------------------------------
ISRS Realty and IRS Realty received approval from the U.S.
Bankruptcy Court for the Southern District of New York to hire
Rattet PLLC as their new legal counsel nunc pro tunc to March 15.

Rattet will substitute for DelBello Donnellan Weingarten Wise &
Wiederkehr, LLP, the firm initially tapped by the Debtors to
represent them in their Chapter 11 cases.  The services to be
provided by Rattet include:

   (a) advising the Debtors of their powers and duties and the
continued management and operation of their properties;

   (b) negotiating with creditors to formulate a plan of
reorganization;

   (c)  advising the Debtors in connection with any potential
refinancing of secured debt, sale of properties and post-petition
financing.

   (d) take any necessary action to obtain approval of a disclosure
statement and confirmation of a plan of reorganization.

Rattet will be paid at these hourly rates:

     Attorneys          $400 - $650
     Paraprofessionals  $150

Rattet received an initial retainer from Rajeev Sindhwani, managing
member of the Debtors, on March 22 in the amount of $5,000 and was
promised additional payments of $10,000.

Robert Rattet, Esq., a partner at Rattet, assured the court that
his firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Rattet can be reached at:

     Robert L. Rattet, Esq.
     Rattet PLLC
     202 Mamaroneck Avenue, Suite 300
     White Plains, NY 10601
     Tel: (914) 381-7400

               About ISRS Realty

ISRS Realty and IRS Realty are single asset real estate debtors (as
defined in 11 U.S.C. Section 101(51B)).

ISRS Realty and IRS Realty each filed a voluntary petition for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D.N.Y.
Case Nos. 18-23867 and 18-23868, respectively) on Dec. 5, 2018.  In
the petitions signed by Dr. Rajeev Sindhwani, managing member, the
Debtors each estimated $1 million to $10 million in both assets
and
liabilities.

Julie Cvek Curley, Esq., and Erica R. Aisner, Esq., at DelBello
Donnellan Weingarten Wise & Wiederkehr, LLP, serve as the Debtors'
counsel.


JAGUAR HEALTH: Has Indirect Offering of 20 Million Common Shares
----------------------------------------------------------------
Jaguar Health, Inc., entered into a common stock purchase agreement
on April 1, 2019, with Oasis Capital, LLC, a Puerto Rico limited
liability company, relating to an offering of an aggregate of up to
20,000,000 shares of the Company's voting common stock, par value
$0.0001 per share, all of which are being offered in an indirect
primary offering consisting of an equity line of credit.  The
Equity Line Offering is being made pursuant to the Registration
Statement and the related base prospectus included in the
Registration Statement, as supplemented by a separate prospectus
supplement dated April 1, 2019.

Under the terms of the CSPA, the Company has the right to "put," or
sell, the Purchase Shares to Oasis Capital for an Investment Amount
(as defined below and subject to adjustment) at a fixed price of
$0.28 per share or such other price agreed upon between the Company
and Oasis Capital.

From time to time over the term of the CSPA, and at the Company's
sole discretion, the Company may direct Oasis Capital to purchase
the Purchase Shares by presenting Oasis Capital with purchase
notices specifying a number of Purchase Shares to be purchased by
Oasis Capital pursuant to the terms of the CSPA.  Each Purchase
Notice will require Oasis Capital to purchase shares equal to the
lesser of (a) 500,000 shares or (b) 200% of the average trading
volume of the Common Stock in the 5 trading days immediately
preceding the applicable Purchase Date.  The "Purchase Date" means
with respect to any Regular Purchase, the business day that the
respective portion of the Purchase Shares are reflected in Oasis
Capital's account.  Each such purchase of Purchase Shares will have
an individual closing within one trading day following the receipt
of the Purchase Shares for the applicable Purchase Notice.

With respect to the Purchase Shares that are the subject of any
Purchase Notice, Oasis Capital shall deliver to the Company an
amount equal to the product of (x) the Purchase Price and (y) the
number of Purchase Shares set forth on such Purchase Notice, minus
deposit and clearing costs associated with such purchase.  Any
proceeds that the Company receives under the CSPA are expected to
be used for general corporate purposes and working capital.  The
transaction expenses associated with the Equity Line Offering are
anticipated to be approximately $58,000.

The Company may issue Purchase Shares at any time on or after the
date of the CSPA until the date on which Oasis Capital has
purchased 20,000,000 Purchase Shares, unless the CSPA is terminated
earlier in accordance with its terms; provided, that, the Company
is not permitted to submit more than one Purchase Notice to Oasis
Capital in any 3 trading day period without Oasis Capital's
consent. Further, the number of Purchase Shares to be purchased by
Oasis Capital may not exceed the number of shares that, when added
to the number of shares of the Common Stock then beneficially owned
by Oasis Capital, would exceed 9.99% of the shares of Common Stock
outstanding.  Additionally, the Company is not required to deliver
Purchase Shares, and Oasis Capital is not entitled to receive such
Purchase Shares, if the issuance of such Purchase Shares would
exceed the aggregate number of shares of the Common Stock that the
Company may issue without breaching the Company's obligations under
the rules or regulations of the NASDAQ Capital Market.  The Company
has the option to increase the equity line of credit by an
additional 20,000,000 shares of Common Stock by notifying Oasis
Capital at any time after the effective date of the CSPA.

With regard to the purchase and resale of the Purchase Shares,
Oasis Capital is an "underwriter" within the meaning of the
Securities Act of 1933, as amended.  Any broker-dealers or agents
that are involved in resales of Purchase Shares may be deemed
"underwriters."  The Company will receive proceeds from the sale of
the Purchase Shares directly to Oasis Capital pursuant to the CSPA;
however the Company will not receive any proceeds from the resale
of the Purchase Shares by Oasis Capital thereafter.  The Company is
not paying any underwriting discounts or commissions.

The CSPA contains customary representations, warranties and
agreements by the Company, customary conditions to closing,
indemnification obligations of the Company, including for
liabilities under the Securities Act, other obligations of the
parties and termination provisions.  The representations,
warranties and covenants contained in this agreement were made only
for purposes of such agreement and as of specific dates, were
solely for the benefit of the parties to such agreement, and may be
subject to limitations agreed upon by the contracting parties.

                      About Jaguar Health

Jaguar Health, Inc. -- http://www.jaguar.health/-- is a commercial
stage natural-products pharmaceuticals company focused on
developing novel, sustainably derived gastrointestinal products on
a global basis.  Its wholly-owned subsidiary, Napo Pharmaceuticals,
Inc., focuses on developing and commercializing proprietary human
gastrointestinal pharmaceuticals for the global marketplace from
plants used traditionally in rainforest areas.  Jaguar Health's
principal executive offices are located in San Francisco,
California.

Jaguar Health reported a net loss of $21.96 million for the year
ended Dec. 31, 2017, compared to a net loss of $14.73 million for
the year ended Dec. 31, 2016.  As of Sept. 30, 2018, Jaguar Health
had $46.12 million in total assets, $26.79 million in total
liabilities, $9 million in series A convertible preferred stock,
and total stockholders' equity of $10.32 million.

BDO USA, LLP, in San Francisco, Calif., issued a "going concern"
opinion in its report on the consolidated financial statements for
the year ended Dec. 31, 2017, stating that the Company has suffered
recurring losses from operations and an accumulated deficit that
raise substantial doubt about its ability to continue as a going
concern.


JAGUAR HEALTH: Needs More Time to File its Form 10-K
----------------------------------------------------
Jaguar Health, Inc., has filed with the U.S. Securities and
Exchange Commission a Notification of Late Filing on Form 12b-25
with respect to its Annual Report on Form 10-K for its fiscal year
ended Dec. 31, 2018.  

Despite diligent efforts, Jaguar Health is unable to file its
Annual Report on Form 10-K for the fiscal year ended Dec. 31, 2018
by the prescribed due date as a result of unexpected delays in the
completion of its financial statements and related portions of the
Form 10-K.  The delay is primarily due to multiple modifications of
the Company's four outstanding debt instruments held by Chicago
Venture Partners, L.P. in the fourth quarter of fiscal year 2018
and the determination of the proper application of ASC 470-50 and
ASC 470-60 to such modifications.  The Company said those delays
could not be eliminated without unreasonable effort and expense.

Jaguar Health anticipates that it will file its Form 10-K for the
fiscal year ended Dec. 31, 2018 within the fifteen calendar day
extension period provided by Rule 12b-25.

                      About Jaguar Health

Jaguar Health, Inc. -- http://www.jaguar.health/-- is a commercial
stage natural-products pharmaceuticals company focused on
developing novel, sustainably derived gastrointestinal products on
a global basis.  Its wholly-owned subsidiary, Napo Pharmaceuticals,
Inc., focuses on developing and commercializing proprietary human
gastrointestinal pharmaceuticals for the global marketplace from
plants used traditionally in rainforest areas.  Jaguar Health's
principal executive offices are located in San Francisco,
California.

Jaguar Health reported a net loss of $21.96 million for the year
ended Dec. 31, 2017, compared to a net loss of $14.73 million for
the year ended Dec. 31, 2016.  As of Sept. 30, 2018, Jaguar Health
had $46.12 million in total assets, $26.79 million in total
liabilities, $9 million in series A convertible preferred stock,
and total stockholders' equity of $10.32 million.

BDO USA, LLP, in San Francisco, Calif., issued a "going concern"
opinion in its report on the consolidated financial statements for
the year ended Dec. 31, 2017, stating that the Company has suffered
recurring losses from operations and an accumulated deficit that
raise substantial doubt about its ability to continue as a going
concern.


JOSEPH TYLER TATE: Proposes Auction Sale of All Cows in April
-------------------------------------------------------------
Joseph Tyler Tate asks the U.S. Bankrupt Court for the Western
District of Louisiana to authorize the sale of all of his cows at
auction at the later part of April 2019.

At the time of filing the bankruptcy, the Debtor had 110 head of
cows and approximately 30 calves.  The United States Department of
Agriculture, also known as Farm Service Agency, holds a lien on the
cattle in the amount of $199,708.  A claim has been filed by the
Farm Service Agency in the total amount of $199,708.

The Debtor's primary income is work in the oilfield as an operator
for WoodGroup which company has since been renamed to Wood.  The
cattle farming operation has not been profitable for the Debtor as
beef prices are currently low.  He desires to sell all of his cows
at auction at the later part of April 2019.

The funds from the sale of the cattle will be first delivered to
the Farm Service Agency to pay the debt in full.  

The Debtor believes that the calves and the cows, which numbers
have changed since the filing of the case, and the sale of same
will be sufficient enough to pay off the lien in full even with
current beef prices.  Any funds remaining after the sale of the
Farm Service Agency debt will be used to distribute to unsecured
creditors which number is approximately $6,076.

Counsel for Debtor:

         William C. Vidrine, Esq.
         711 West Pinhook Road
         Lafayette, Louisiana 70503
         Telephone: (337) 233-5195

Joseph Tyler Tate filed a voluntary Chapter 12 Bankruptcy on May
14, 2018 which was later converted to a case under Chapter 11
(Bankr. W.D. La. Case No. 18-50605).


JUAN DE BORBON: $1.2M Sale of Orange Property to Wintemutes Okayed
------------------------------------------------------------------
Judge Theodor C. Albert of the U.S. Bankruptcy Court for the
Central District of California authorized Juan Jesus Rojas de
Borbon's sale of interest in the residential real estate located at
438 S Estate Drive, Orange, California to Eric and Wolf Wintemute
for $1.15 million pursuant to the terms and conditions set forth in
their California Residential Purchase Agreement and Joint Escrow
Instructions.

A hearing on the Motion was held on Feb. 27, 2019 at 10:00 a.m.

The sale is free and clear of liens, only because the IRS has
consented.  Any and all remaining proceeds from the sale, after
payment of the first and second liens, as well as closing costs,
should be wired directly from the escrow company to the IRS.

Juan Jesus Rojas de Borbon sought Chapter 11 protection (Bankr.
C.D. Cal. Case No. 18-14436) on Dec. 5, 2018.  The Debtor tapped
Michael Jones, Esq., at M. Jones & Associates, PC, as counsel.


KENTUCKIANA MEDICAL: Public Auction Held for Assets
---------------------------------------------------
Pursuant to the Indiana Uniform Commercial Code, secured party RL
BB-IN KRE LLC scheduled a public sale through competitive bidding
all of the personal property assets of Kentuckiana Medical Center
LLC on April 5, 2019, at 10:00 a.m. (Central Time) at the offices
of McDermott Will & Emery LLP, 444 West Lake Street in Chicago,
Illinois 60606.

All parties desiring to qualify as a bidder at the sale were
required to deliver to the secured party by April 4, 2019, at 5:00
p.m. (Central Time) (1) a deposit of $85,000 and (2) proof of
financial ability to consummate the sale for an amount not less
than $1.69 million.  Additional terms of sale may be announced at
the time of the sale.

Upon request, additional information regarding the sale and the
sale assets can be obtained from counsel for the secured party,  at
(312) 984-3668 or email at mpreusker@mwe.com.

Kentuckiana Medical Center LLC -- https://kmchospital.com --
operates a hospital that serves patients in Southern Indiana and
Kentucky.


KEVIN J. HAAS: $52K Sale of Hancock Property to Bouviers Approved
-----------------------------------------------------------------
Judge Katharine M. Samson of the U.S. Bankruptcy Court for the
Southern District of Mississippi authorized Kevin J. Haas and Lisa
T. Haas' sale of a parcel of real property located in Hancock
County, Mississippi, consisting of approximately 5.21 acres, being
part of Hancock County Tax Parcel No. 069-0-30-019.005, to Michael
Patrick Bouvier and Ricki Haas Bouvier for $52,000.

The payment is to be made in the following manner:

     a. Proration of the County ad valorem taxes for the current
year of approximately $10.

     b. Reserve to the Debtor the sum of $650 to be applied to the
quarterly fees that will become due to the U. S. Trustee pursuant
to 28 USC 1930, as a result of this transaction.

     c. Placement of 100% of the Net Proceeds of sale in a DIP
account to be disbursed only with approval of the Court.

The Debtors shall, within seven days of the date the sale closes,
file with the Court a Report of sale, with a copy of the settlement
statement, and other pertinent closing documents, pursuant to Fed.
R. Bankr. P. 6004(f)(1).

Kevin J. Haas and Lisa T. Haas sought Chapter 11 protection (Bankr.
S.D. Miss. Case No. 18-51718) on Sept. 4, 2018.  The Debtors tapped
Patrick A. Sheehan, Esq., as counsel.


KEVIN WRIGHT: $70K Sale of Philadelphia Property to Greys Approved
------------------------------------------------------------------
Judge Jean K. FitzSimon of the U.S. Bankruptcy Court for the
Eastern District of Pennsylvania authorized Kevin J. Wright's
private sale of the real estate located at 2605 Annin Street,
Philadelphia, Pennsylvania to Greys Ferry 09, LLC, for $70,000.

The Debtor is authorized to pay at closing, real estate and
transfer taxes, water/sewer liens, any and all other liens or
encumbrances and ordinary settlement costs, and 6% realtor's
commission to Keller Williams, Center City.

Kevin J. Wright sought Chapter 11 protection (Bankr. E.D. Penn.
Case No. 15-17104) on Oct. 1, 2015.


KODRENYC LLC: $9.7M Sale of Miami Property to MNAR Approved
-----------------------------------------------------------
Judge Karen S. Jennemann of the U.S. Bankruptcy Court for Middle
District of Florida authorized Kodrenyc, LLC's sale of the real
property located at 17800 State Road 9, Miami, Florida to MNAR
17800 IPCO RD, LLC for $9.7 million.

The sale is free and clear of all liens, claims, interests, and
encumbrances, with all such liens, claims, interests, and
encumbrances, existing immediately prior to closing, paid at
closing or attaching to the Net Proceeds.

The Debtor will file a HUD Settlement Statement with the Court
within 14 days of the closing of the Sale.

The Receiver may remain in place until Closing; however, prior to
closing, upon reasonable notice and oversight by the Receiver, the
Receiver will grant access to the Debtor or the Purchaser to
inspect the Property during business hours.  The Receiver will be
discharged upon closing of the Sale and will thereafter turn over
any property of the estate to the Debtor.

                        About Kodrenyc

Kodrenyc, LLC is a single asset real estate debtor, whose principal
assets are located at 17800 State Road 9 Miami, FL  33612.

Kodrenyc, LLC sought Chapter 11 protection (Bankr. M.D. Fla. Case
No. 19-00996) on Feb. 18, 2019.  The petition was signed by Jeffrey
Vasilas, manager of 17800 Gardens D, LLC, the manager/member of
AQFC LLC, manager/member of Kobrenyc, LLC.  The Debtor estimated
assets and liabilities in the range of  $1 million to $10 million.

The Debtor tapped Scott R. Shuker, Esq., at Latham, Shuker, Eden &
Beaudine, LLP, as counsel.


KONA GRILL: Delays Annual Report Due to CEO's Departure
-------------------------------------------------------
Kona Grill, Inc. has filed with the U.S. Securities and Exchange
Commission a Notification of Late Filing on Form 12b-25 with
respect to its Annual Report on Form 10-K for its fiscal year ended
Dec. 31, 2018.  The Company said its Annual Report could not be
filed within the prescribed time period because Marcus Jundt, the
chief executive officer of the Company, resigned effective March
31, 2019.  In accordance with Rule 12b-25 of the Securities
Exchange Act of 1934, the Company intends to file its Form 10-K no
later than the fifteenth calendar day following the prescribed due
date.  The Company's new principal executive officer will duly
execute and certify the financial results.

The changes in the Company's results of operations will be
significant in that revenue has decreased 12.4% and the net loss
increased to approximately $32 million, primarily because of a
decline in same-store sales of 12.3% since the comparable period
for 2017 and $18.3 million of non-cash asset impairment charges for
certain underperforming restaurants.

                         About Kona Grill

Kona Grill, Inc., headquartered in Scottsdale, Arizona, Kona Grill,
Inc. -- http://www.konagrill.com/-- currently owns and operates 44
restaurants in 22 states and Puerto Rico. Its restaurants feature a
global menu of contemporary American favorites, award-winning sushi
and craft cocktails.  Additionally, Kona Grill has two restaurants
that operate under a franchise agreement in Dubai, United Arab
Emirates, and Vaughan, Canada.

Kona Grill incurred a net loss of $23.43 million in 2017 and a net
loss of $21.62 million in 2016.  As of Sept. 30, 2018, Kona Grill
had $78.59 million in total assets, $75.74 million in total
liabilities, and $2.84 million in total stockholders' equity.

The Company has incurred losses resulting in an accumulated deficit
of $88.5 million and outstanding borrowings under a credit facility
of $33.5 million as of Sept. 30, 2018.  As of Sept. 30, 2018, the
Company has cash and cash equivalents and short-term investment
balance totaling $4.0 million and net availability under the credit
facility of $2.2 million, subject to compliance with certain
covenants. The Company has implemented various initiatives to
increase sales and reduce costs to increase profitability.

"Management expects to utilize existing cash and cash equivalents
and short-term investments, along with cash flow from operations,
and the available amounts under the credit facility, to provide
capital to support the business, to maintain and refurbish existing
restaurants, and for general corporate purposes.  Any reduction of
cash flow from operations or an inability to draw on the credit
facility may cause the Company to take appropriate measures to
generate cash.  The failure to raise capital when needed could
impact the financial condition and results of operations.
Additional equity financing, to the extent available, may result in
dilution to current stockholders and additional debt financing, if
available, may involve significant cash payment obligations or
financial covenants and ratios that may restrict the Company's
ability to operate the business.  There can be no assurance that
the Company will be successful in its plans to increase
profitability or to obtain alternative capital and financing on
acceptable terms, when required or if at all," the Company stated
in its Quarterly Report for the period ended Sept. 30, 2018.


LUXENT INC: Carothers Seeks Trustee Appointment, Ch. 11 Dismissal
-----------------------------------------------------------------
Carothers, DiSante & Freudenberger, LLP, Creditor of Luxent Inc.,
asked the U.S. Bankruptcy Court for the Central District of
California to enter an order directing the Office of the United
States Trustee to appoint a Chapter 11 trustee for the Debtor, or
in the alternative, dismiss the Chapter 11 case.

According to Carothers, the Debtor has been exploiting its
creditors, the Court, and the bankruptcy process for one
illegitimate purpose, that is, to enhance the wealth of the
Debtor’s insiders at the expense of creditors.

Carothers revealed that on the eve of bankruptcy, the Debtor’s
insiders increased their salary and perquisites by $243,000, with
Vivian Keena, the Debtor’s CEO, more than doubling her salary,
and Donna Barnett, the Debtor’s CFO, increasing her salary by
71%. Post-petition, the Debtor’s insiders have been paid a total
compensation of more than $600,000, during which time the creditors
have received nothing.

Further, Carothers noted that the Debtor has proposed a plan
whereby the Debtor’s insiders retain their interests in the
Debtor, which is worth conservatively $3 million, in violation of
the absolute priority rule, while paying creditors less than
$60,000 per year for 5 years, which is less than ten percent (10%)
of the insiders’ compensation already paid in the bankruptcy
proceeding.

Hence, Carothers believed that the Debtor continues to act in bad
faith in an effort to benefit its insiders personally to the
prejudice of creditors. In this case, Carothers emphasized that the
Debtor’s Plan is patently unconfirmable, and the Debtor and its
insiders refuse to comply with their fiduciary duty to maximize
value for creditors.

Therefore, Carothers concluded that the remedy for the Debtor’s
disregard of the law is to either appoint a chapter 11 trustee or
dismiss the case.

Carothers, DiSante & Freudenberger is represented by:

     Garrick A. Hollander, Esq.
     WINTHROP COUCHOT GOLUBOW HOLLANDER, LLP
     1301 Dove Street, Suite 500
     Newport Beach, CA 92660
     Tel: (949) 720-4100
     Fax: (949) 720-4111
     Email: ghollander@wcghlaw.com

               About Luxent Inc.

Luxent Inc., based in Aliso Viejo, is a privately-held company that
provides computer systems design and related services. Luxent
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
C.D. Cal. Case No. 18-11116) on March 30, 2018.  In the petition
signed by Vivian Keena, president, the Debtor estimated assets of
less than $1 million and liabilities of $1 million to $10 million.
Judge Catherine E. Bauer presides over the case.  The Debtor hired
Ringstad & Sanders LLP as its legal counsel.


MAGAR MAGAR: Trustee's $300K Sale of Moscow Property to Peer Okayed
-------------------------------------------------------------------
Judge Mary Jo Heston of the U.S. Bankruptcy Court for the Western
District of Washington authorized by the private sale David P.
Gardner, the Chapter 11 Trustee of Magar Edward Magar, deceased, of
the real property commonly referred to as the Loney Mobile Home
Park located at 713 Brent Dr., Moscow, Idaho to Nirit Peer for
$300,000.

A hearing on the Motion was held on March 19, 2019.

The sale is free and clear of liens.

The Order constitutes a final order within the meaning of 28 U.S.C.
Section 158(a).  The terms of the Order will be immediately
effective and enforceable upon entry.

The Chapter 11 case is In re Magar Edward Magar (Bankr. W.D. Wash.
Case No. 15-41415).  Judge Mary Jo Heston oversees the case.

The Trustee:

     DAVID P. GARDNER
     601 W. Riverside Avenue, Suite 1900
     Spokane, WA 99201
     Tel: (509) 838-6131
     Time: dpg@winstoncashatt.com


MATTRESS PAL: Case Summary & 20 Largest Unsecured Creditors
-----------------------------------------------------------
Debtor: Mattress Pal Holding, LLC
        2507 Investors Row, Suite 100
        Orlando, FL 32837

Business Description: Mattress Pal Holding, LLC is a Florida
                      limited liability company that operates
                      retail stores that sell mattresses and
                      related products.

Chapter 11 Petition Date: April 7, 2019

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

Case No.: 19-02247

Debtor's Counsel: Andrew Kamensky, Esq.
                  NAVARRO MCKOWN
                  66 West Flagler Street, 6th Floor
                  Miami, FL 33130
                  Tel: 305-447-8707
                  Fax: 305-447-3787
                  E-mail: akamensky@hunton.com
                          andrew@nmbesq.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Maged Salem, 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/flmb19-02247.pdf


MIRAGE DENTAL: Dickensheet Auction of Dental Equipment Okayed
-------------------------------------------------------------
Judge Joseph G. Rosania, Jr., of the U.S. Bankruptcy Court for the
District of Colorado authorized Mirage Dental Associates
Professional, LLC's sale of various pieces of dental equipment that
it no longer uses or requires, free and clear of all liens and
interests, through a public auction conducted by Dickensheet &
Associates, Inc.

The sale will be free and clear of liens and interests.

The Order is effective immediately and is not subject to any stay
pursuant to Fed. R. Bankr. P. 6004(h), or otherwise.

All net proceeds from sale of the Miscellaneous Equipment after
compensation and reimbursement of expenses is paid to Dickensheet &
Associates, Inc., will be accounted for and paid directly to the
respective secured lenders as identified in the Debtor's Motion
within two business days after completion of the auction. Such
accounting will be made available to the secured lenders upon
request following the sale.  The secured lenders reserve all rights
with respect to the proceeds subject to their review of an
accounting of the auction and with respect to any damages caused to
the equipment by the Debtor.

The security interest of the secured lenders will be deemed to have
been released upon sale of the equipment and payment of the
proceeds to the relevant secured lender without further action of
the secured lenders.

                 About Mirage Dental Associates

Mirage Dental Associates, Professional, LLC, is a privately-held
company in Castle Rock, Colorado, that owns a dental clinic.

Mirage Dental Associates sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Colo. Case No. 18-12496) on March 30,
2018.  In the petition signed by Michael J. Moroni, Jr., managing
member, the Debtor disclosed $5.41 million in assets and $8.72
million in liabilities.  Judge Joseph G. Rosania Jr. oversees the
case.  The Debtor tapped Buechler & Garber, LLC, as its legal
counsel.  No official committee of unsecured creditors has been
appointed in the Chapter 11 case.


MIRAGE DENTAL: Unsecureds to Recover 24.5% Under Proposed Plan
--------------------------------------------------------------
Mirage Dental Associates Professional, LLC filed a disclosure
statement in support of its chapter 11 plan of reorganization dated
March 29, 2019.

The Plan provides for seven classes of secured claims; and four
classes of unsecured claims, and one class of equity interests.
Unsecured creditors holding allowed claims will receive
distributions, which the proponent of the Plan has valued at
approximately 24.5% on the dollar. This Plan also provides for
payment of administrative and priority claims.

Payments and distributions under the Plan will be funded by the
Debtor's income, any recoveries from her pre-petition claims,
post-confirmation distributions from the ECW Trust, and the net
proceeds from the sale of real estate owned by ECW Trust and/or
ECP.

Post-petition, the Debtor has generated total cash of
$1,939,676.02. Its Net Operating Revenue is $1,911,068.93. Total
Operating Expenses are $1702903.60. Its total Operating Income is
$208,165.33. As such, the Debtor is cash flow positive from its
operations. The Debtor has sufficient cash on hand, or will have
sufficient cash on hand by the Effective Date, to meet its
operating needs and bankruptcy administrative expenses.

A copy of the Disclosure Statement dated March 29, 2019 is
available at https://tinyurl.com/y5ls8uot from Pacermonitor.com at
no charge.

              About Mirage Dental Associates

Mirage Dental Associates, Professional, LLC, is a privately-held
company in Castle Rock, Colorado, that owns a dental clinic.

Mirage Dental Associates sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Colo. Case No. 18-12496) on March 30,
2018.  In the petition signed by Michael J. Moroni, Jr., managing
member, the Debtor disclosed $5.41 million in assets and $8.72
million in liabilities.  Judge Joseph G. Rosania Jr. oversees the
case.  The Debtor tapped Buechler & Garber, LLC, as its legal
counsel.  No official committee of unsecured creditors has been
appointed in the Chapter 11 case.


MISSION COAL: Winning Bids Named for Maple Eagle, Pinnacle Complex
------------------------------------------------------------------
BankruptcyData.com reported that Mission Coal Company, et al.,
notified the Bankruptcy Court that it had designated successful
bidders in respect of what ended up being two groupings of assets:

  (i) the Maple Eagle, Seminole, and the Oak Grove mining
      complexes which will be acquired by a newly formed entity
      that is 79% held by stalking horse bidder Murray Energy
      Corporation and 21% held by Javelin Global Commodities (UK)
      Ltd, and

(ii) the Pinnacle mining complex which will be purchased in part
     by Bluestone Resources, Inc. and in part by Contura Energy,
     Inc.

* Successful Oak Grove and Maple Eagle Bid:

The acquirer ("Buyer"), an entity that is 79% held by Murray Energy
Corporation and 21% held by Javelin Global Commodities (UK) Ltd.,
will acquire substantially all of the assets at the Oak Grove,
Seminole, and Maple mining complexes for a total consideration of
$264.7 million and the assumption of approximately $70 million in
reclamation liabilities. Of the $264.7 million in total
consideration, $160 million will be paid in the form of take-back
paper issued by Buyer to the current DIP Lenders and $42.8 million
will be paid in cash. Buyer will also fund $31.7 million in
estimated cure costs, tax liabilities, post-petition payables and
other administrative liabilities upon closing. In addition, Javelin
will cause $10 million in cash to be put on Buyer's balance sheet
to support the purchased assets following the closing, and Javelin
and the Debtors will enter in a series of coal sale and/or
marketing agreements upon selection as Successful Bidder.

Funding of the cash necessary for the transaction will be provided
as follows: (a) Murray will provide a $25 million equity
contribution, (b) Javelin will provide a $25 million prepayment
facility to BidCo, and (c) Javelin will provide a $40 million
working capital facility to Bidco.

Murray and Javelin have committed to closing on or about April 12.

* Bluestone Successful Bid:

Bluestone would acquire all assets related to the Pinnacle mine,
other than the specific assets to be acquired by Contura, for an
aggregate purchase price of $100,000 (the "Bluestone Transaction").
The Bluestone assets generally relate to all surface property
associated with the Pinnacle mine, including the Pinnacle
Preparation Plant, all surface reserves (excluding any reserves to
be leased to Contura pursuant to the Contura Transaction or
reserves located on surface associated with the Mine Void Area) and
the Green Ridge reserves. Bluestone would not acquire any contracts
related to the Pinnacle mine, other than the Lasher Lease,  Berwind
Lease,  NRP Lease and West Virginia DOH Lease (collectively, the
"Bluestone Assumed Contracts"). The Debtors would transfer to
Bluestone each of the permits set forth below under the heading
"Bluestone Summary" opposite the heading "Permits" (such permits,
the "Bluestone Permits"). In addition, Bluestone would assume
certain liabilities associated with the Bluestone acquired assets,
including reclamation obligations, cure costs related to the
assumed contracts, trade payables, obligations for real estate
taxes and accrued payroll and payroll taxes related to the period
prior to closing.

* Contura Successful Bid:

Contura would acquire the sub-surface property rights related to
the Pinnacle mine, as well as certain surface properties necessary
to manage water discharge obligations and certain additional assets
as set forth below and attached, for an aggregate purchase price of
$3,750,000 (the "Contura Transaction"). Amounts, if any, with
respect to apportioned taxes and all amounts required to be paid to
the WV DEP under the proposed consent order number
M-19-252 dated January 14, 2019 (the "Consent Order") will be a
deduction to, and paid from, the purchase price at closing (or, in
the case of amounts under the Consent Order, will remain as a
liability of the estate of the Debtors and Contura will have no
liability in respect thereof, and Contura will receive an
acknowledgment to that effect from the WV DEP reasonably
satisfactory to Contura). In addition, at closing, Contura would
assume certain liabilities associated with the Contura acquired
assets, including reclamation obligations and certain environmental
liabilities.

                    About Mission Coal Company

Mission Coal Company LLC and its subsidiaries are engaged in the
mining and production of metallurgical coal, also known as "met"
coal, which is a critical component of the steelmaking process.
The Company is headquartered in Kingsport, Tennessee and operate
subterranean, surface, and longwall mining complexes in West
Virginia and Alabama.  The Company employs 1,075 individuals on a
full-time or part-time basis.

Mission Coal and 10 of its subsidiaries filed for bankruptcy
protection in the U.S. Bankruptcy Court for the Northern District
of Alabama (Birmingham) on Oct. 14, 2018, with Lead Case No.
18-04177.  In the petition signed by CRO Kevin Nystrom, Mission
Coal estimated assets and liabilities of $100 million to $500
million.

Daniel D. Sparks, Esq. and Bill D. Bensinger, Esq., of Christian &
Small LLP, as well as James H.M. Sprayregen, P.C., Brad Weiland,
Esq., and Melissa N. Koss, Esq., of Kirkland & Ellis LLP and
Kirkland & Ellis International LLP, serve as counsel to the
Debtors.  The Debtors also tapped Jefferies LLC as investment
banker, Zolfo Cooper  LLC as financial advisor, and Omni Management
Group as notice and claims agent.

On Oct. 25, 2018, the Bankruptcy Administrator for the Northern
District of Alabama appointed the Official Committee of Unsecured
Creditors.  The Committee retained Lowenstein Sandler LLP, as
counsel; Baker Donelson Bearman Caldwell & Berkowitz, PC, as local
counsel; and Berkeley Research Group, LLC, as financial advisor.


MOTORS LIQUIDATION: AA&M Bid to File Late Claim vs GUC Trust Nixed
------------------------------------------------------------------
American Axle & Manufacturing, Inc., filed a motion seeking to
include in the Revitalizing Auto Communities Environmental Response
Trust ("RACER Trust") real property located at 2390 and 2392
Kenmore Avenue, Tonawanda, New York. In the alternative, American
Axle seeks to file a late claim against the General Unsecured
Creditors Trust.

After careful consideration, Bankruptcy Judge Martin Glenn denied
the motion in its entirety.

American Axle waited over nine years to assert its claim despite
its knowledge of the underlying facts. This claim arose out of the
environmental contamination at the Site that took place decades
before General Motors Corporation's ("Old GM") bankruptcy in June
2009. American Axle acquired the Site from Old GM in 1994 and sold
it in 2008. At the time of the acquisition, Old GM disclosed
environmental contamination at the Site to American Axle. In the
asset purchase agreement, American Axle released Old GM from
liabilities for numerous contaminants at the Site, and Old GM's
indemnification obligations expired 10 years after the transaction
closed. American Axle not only knew about the environmental
contamination but also participated in the administrative
proceedings involving the contaminated property before Old GM's
bankruptcy. Throughout Old GM's bankruptcy proceeding, American
Axle was timely served with all notices, including notice of the
bankruptcy filing, the 363 sale, and the bar date. Despite actual
knowledge of the bankruptcy and of the contamination, American Axle
did not file a proof of claim by the Bar Date.

The motion is, therefore, denied in its entirety because (1)
American Axle is not entitled to modify a consent decree that
delineated the functions of the RACER Trust; (2) American Axle's
due process was not violated; (3) American Axle had a prepetition,
contingent claim; (4) American Axle's failure to timely file a
proof of claim does not qualify as excusable neglect; and (5)
section 502(e)(1)(B) disallows the claim.

A copy of the Court's Memorandum Opinion and Order dated March 22,
2019 is available at:

     http://bankrupt.com/misc/nysb09-50026-14475.pdf

Counsel for American Axle & Manufacturing, Inc.:

     James C. Thoman, Esq.
     Jeffrey C. Stravino, Esq.
     HODGSON RUSS LLP
     140 Pearl Street, Suite 100
     Buffalo, New York 14202
     jthoman@hodgsonruss.com
     jstravino@hodgsonruss.com

Counsel for the GUC Trust:

     Kristen K. Going, Esq.
     Marita S. Erbeck, Esq.
     DRINKER BIDDLE & REATH LLP
     1177 Avenue of the Americas, 41st Floor
     New York, New York 10036
     Kristen.going@dbr.com
     marita.erbeck@dbr.com

Counsel for the RACER Trust:

     Michael V. Blumenthal, Esq.
     THOMPSON & KNIGHT LLP
     900 Third Avenue, 20th Floor

                 About Motors Liquidation

General Motors Corporation and three of its affiliates filed for
Chapter 11 protection (Bankr. S.D.N.Y. Lead Case No. 09-50026) on
June 1, 2009. The Honorable Robert E. Gerber presides over the
Chapter 11 cases. Harvey R. Miller, Esq., Stephen Karotkin, Esq.,
and Joseph H. Smolinsky, Esq., at Weil, Gotshal & Manges LLP,
assist the Debtors in their restructuring efforts. Al Koch at AP
Services, LLC, an affiliate of AlixPartners, LLP, serves as the
Chief Executive Officer for Motors Liquidation Company. GM is also
represented by Jenner & Block LLP and Honigman Miller Schwartz and
Cohn LLP as counsel. Cravath, Swaine, & Moore LLP is providing
legal advice to the GM Board of Directors. GM's financial advisors
are Morgan Stanley, Evercore Partners and the Blackstone Group LLP.
Garden City Group is the claims and notice agent of the Debtors.

The U.S. Trustee appointed an Official Committee of Unsecured
Creditors and a separate Official Committee of Unsecured Creditors
Holding Asbestos-Related Claims. Lawyers at Kramer Levin Naftalis &
Frankel LLP served as bankruptcy counsel to the Creditors
Committee. Attorneys at Butzel Long served as counsel on supplier
contract matters. FTI Consulting Inc. served as financial advisors
to the Creditors Committee. Elihu Inselbuch, Esq., at Caplin &
Drysdale, Chartered, represented the Asbestos Committee. Legal
Analysis Systems, Inc., served as asbestos valuation analyst.

The Bankruptcy Court entered an order confirming the Debtors'
Second Amended Joint Chapter 11 Plan on March 29, 2011. The Plan
was declared effect on March 31, 2011.

On Dec. 15, 2011, Motors Liquidation Company was dissolved. On the
Dissolution Date, pursuant to the Plan and the Motors Liquidation
Company GUC Trust Agreement, dated March 30, 2011, between the
parties thereto, the trust administrator and trustee ("GUC Trust
Administrator") of the Motors Liquidation Company GUC Trust,
assumed responsibility for the affairs of and certain claims
against MLC and its debtor subsidiaries that were not concluded
prior to the Dissolution Date.


MUSCLEPHARM CORP: Accounting Errors Cause Form 10-K Filing Delay
----------------------------------------------------------------
MusclePharm Corporation has filed with the U.S. Securities and
Exchange Commission a Notification of Late Filing on Form 12b-25
with respect to its Annual Report on Form 10-K for its fiscal year
ended Dec. 31, 2018.  

As previously disclosed in a Form 8-K filed on March 14, 2019,
during the preparation of its 2018 annual consolidated financial
statements, the Company determined that the systems, processes and
controls related to sales cut off were not sufficient to accurately
record revenue in the correct reporting period.  This resulted in
errors in the Company's unaudited condensed consolidated financial
statements for the three and nine months ended Sept. 30, 2018.  The
Company is in the process of restating its unaudited condensed
consolidated financial statements for the foregoing periods and
will file an amended Form 10-Q for the quarter ended Sept. 30,
2018.  The Company will not be able to file its Form 10-K for the
year ended Dec. 31, 2018 until after the filing of the amended Form
10-Q.

                      About MusclePharm

Headquartered in Denver, Colorado, MusclePharm Corporation
(OTCQB:MSLP) -- http://www.musclepharm.com/and
http://www.musclepharmcorp.com/-- develops, manufactures, markets
and distributes branded nutritional supplements.  Its portfolio of
recognized brands includes MusclePharm Sport Series, Essential
Series and FitMiss, as well as Natural Series, which was launched
in 2017.  These products are available in more than 100 countries
worldwide.  MusclePharm is an innovator in the sports nutrition
industry with clinically proven supplements that are developed
through a six-stage research process utilizing the expertise of
leading nutritional scientists, physicians and universities.

MusclePharm incurred a net loss of $10.97 million in 2017 compared
to a net loss of $3.47 million in 2016.  As of Sept. 30, 2018, the
Company had $28.34 million in total assets, $45.82 million in total
liabilities, and a total stockholders' deficit of $17.47 million.


N&B MANAGEMENT: Trustee Selling Wilkinsburg Property for $35K
-------------------------------------------------------------
Jeffrey J. Sikirica, Chapter 11 Trustee for N & B Management Co.,
LLC, asks the U.S. Bankruptcy Court for the Western District of
Pennsylvania to authorize the sale of the real property located at
627 Franklin Avenue, Wilkinsburg Borough, Allegheny County,
Pennsylvania, also known as 701 Wood Street and identified as tax
parcel 0176-D-00056-0000-00, to East End Leasing or its assigns for
$35,000.

Respondents Borough of Wilkinsburg, Wilkinsburg School District,
Treasurer of Allegheny County, Jordan Tax Service, Inc., Berkheimer
Tax Innovations, MBM Collections, LLC represent any unpaid real
taxes assessed against the Real Property.  Amounts owed to the
Taxing Authorities will be determined, pro-rated and paid at the
closing on the sale of the Real Property.

Respondents Wilkinsburg-Penn Joint Water Authority and West Mifflin
Sanitary Sewer Municipal Authority represent and unpaid
municipal sewage and water liens against the Real Property.
Amounts owed to the Municipal Authorities will be determined and
paid at the closing on the sale of the Real Property.

Respondent Borough of Mount Oliver, filed a municipal lien for
sewage in the Court of Common Pleas of Allegheny County at
GD-17-003529.  It is believed said lien is filed against property
other than the Real Property subject to the current motion to sell
and
Respondent is listed for notice purposes.  

Respondent Borough of West Mifflin, filed a sci fa sur tax lien in
the Court of Common Pleas of Allegheny County at GD-17-009936.  It
is believed said lien is filed against property other than the Real
Property subject to the current motion to sell and Respondent is
listed for notice purposes.  

Respondents Ziv Hadar and Nancy Maribel Rosales Llaury, filed a lis
pendens and complaint in the Court of Common Pleas of Allegheny
County at GD-16-003520.  It is believed said lis pendens and
complaint are filed against property other than the Real Property
subject to the current motion to sell and Respondents are listed
for notice purposes.   

Respondent Natan Nagar, filed a lis pendens in the Court of Common
Pleas of Allegheny County at GD-15-022289.  It is believed said lis
pendens is filed against property other than the Real Property
subject to the current motion to sell and Respondent is listed for

notice purposes.  

Respondent Ronen Rimoni filed a lis pendens and complaint in the
Court of Common Pleas of Allegheny County at GD-16-006319.  It is
believed said lis pendens and complaint are filed against property
other than the Real Property subject to the current motion to
sell and Respondent is listed for notice purposes.  

Respondent Alon Rimoni filed a lis pendens and complaint in the
Court of Common Pleas of Allegheny County at GD-15-022290.  It is
believed said lis pendens and complaint are filed against property
other than the Real Property subject to the current motion to sell
and Respondent is listed for notice purposes.  

Respondent Lewi Schapira filed a complaint to quiet title in the
Court of Common Pleas of Allegheny County at GD-15-016077.  

Respondents Shimon Bar and Gilia Bar intervened as additional
Plaintiffs in the complaint.  It is believed the matter has been
settled pursuant to an order entered by this Court at docket no. 99
and Respondents are listed for notice purposes.  

Respondent Erez Rimoni filed a series of lis pendens and complaints
in the Court of Common Pleas of Allegheny County at GD-15-021940,
GD-15-021941, GD-15-021942, GD-15-021943, GD-15-021952 and
GD-15-21954.  It is believed said lis pendens and complaints are
filed against properties other than the Real Property subject to
the current motion to sell and Respondent is listed for notice
purposes.  


The N & B Trustee has received an offer of $35,000 from East End
Leasing or its assigns.  The parties have entered into their
Standard Agreement for the Sale of Real Property.   The N & B
Trustee asks that the proposed sale be ordered to take place "as
is, where is, and withh all faults and with no representations
and/or warranties of any kind, free and clear of any and all liens,
claims, and encumbrances (including but not limited to those liens,
claims, interests and/or encumbrances.  The liens, claims, and
encumbrances be divested and discharged from the Real Property and
transferred to the proceeds of the sale.

The N & B Trustee, using his reasoned business judgment, believe
that the best way to maximize the value of the asset is to sell the
asset in the form and manner contemplated in the Sale Motion.

The Trustee submits that the Purchase Price will be distributed at
the closing as follows consistent with the order approving the
sale:  

     a. Real estate transfer taxes estimated in the amount of 2% of
the final sales price will be prorated equally between the
Successful Bidder and the Debtor;

     b. Real estate taxes for the school district, county and City,
including all delinquent real estate taxes due at the time of the
closing will be prorated over the tax year of the closing date
between the Successful Bidder and the Debtor;

     c. Municipal liens for sewage, water and rubbish due from any
sources at the time of closing;

     d. Real estate broker's commission and fees of $4,000 plus
$395,

     e. Normal miscellaneous closing costs related to
documentation, lien letters, etc., and,

     f. The balance of the proceeds will be held in trust by the N
& B Trustee pending distribution pursuant to further Order of
Court.

A hearing on the Motion was held on April 9, 2019 at 2:30 p.m.

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

    http://bankrupt.com/misc/N&B_Management_277_Sales.pdf

                   About N & B Management Co

N & B Management Company, LLC, filed a Chapter 11 bankruptcy
petition (Bankr. W.D. Pa. Case No. 16-24728) on Dec. 23, 2016,
estimating less than $1 million in assets and liabilities.  

Jeffrey Sikirica was appointed Chapter 11 trustee in the Debtor's
case on May 15, 2018.

Francis E. Corbett, Esq., is the Debtor's counsel.  Jeffrey J.
Sikirica, Esq., in Gibsonia, Pennsylvania, serves as the Debtor's
counsel.


NEOVIA LOGISTICS: S&P Raises Rating to 'CCC+' on Refinancing
------------------------------------------------------------
S&P Global Ratings raises its rating on Neovia Logistics L.P. to
'CCC+' from 'CCC'. The outlook on the rating is positive.

The rating action follows Neovia's announcement of its intent to
refinance its capital structure.  The company plans to issue a new
$75 million revolving credit facility, $325 million first-lien term
loan, and $200 million second-lien term loan. Its sponsors also
plan to contribute approximately $165 million of additional
preferred equity and to convert approximately $230 million of
existing preferred equity to common equity. Proceeds from the
transaction will be used to repay existing debt, including its
revolver, senior secured notes, and payment-in-kind (PIK) toggle
notes, all of which mature in 2020.

Meanwhile, S&P assigned a 'CCC+' issue-level rating and '4'
recovery rating (rounded estimate of recovery: 45%) to the
company's proposed $425 million first-lien term loan. The positive
outlook reflects the rating agency's expectation for improved
credit metrics following the transaction, as well as moderate
improvement in Neovia's operating performance over the next 12
months.

"We no longer see a risk that Neovia will enter into a distressed
exchange offer over the next 12 months. We expect the company to
use proceeds from the proposed transaction to repay its existing
debt in full. We also expect the company's revolving credit
facility will remain undrawn over the next 12 months, which should
improve the company's liquidity position. However, we still view
the company's debt burden as high relative to its logistics peers,"
S&P said.

The positive outlook reflects S&P's expectation that Neovia's
credit metrics will improve following the proposed transaction
mainly due to the conversion of the company's preferred equity to
common equity. The rating agency also expects moderate improvement
in the company's operating performance as it continues to book new
business and realize operational improvements over the next 12
months. Following the transaction, S&P forecasts debt to EBITDA to
improve to the high-7x area in 2019 and mid-7x area in 2020 from
the mid-10x area in 2018. S&P also expects funds from operations
(FFO) to debt to improve to the mid-single-digit percent area from
the low-single-digit percent area over the same period.

"We could raise our rating on Neovia if the company is able to
sustain its operational improvements and maintain improved credit
metrics. For an upgrade, we would need to see the company's debt to
EBITDA improve below 7x and its FFO to debt to improve to the
high-single-digit percent area on a sustained basis. We would also
need to see positive free operating cash flow," S&P said.

"We could revise our outlook to stable if operating performance
deteriorates such that the company faces liquidity pressure, or if
we no longer expect debt to EBITDA to improve to the 7x area. This
could occur from additional debt or preferred equity issuance,
greater-than-expected contract losses, or challenges related to new
business," the rating agency said.


NEW MILLENNIUM: S&P Cuts ICR to 'CC'; Outlook Negative
------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on San Diego,
Calif.-based clinical toxicology laboratory services provider New
Millennium Holdco Inc. to 'CC' from 'CCC+'.

At the same time, S&P lowered its issue-level rating on the
company's senior secured term loan to 'CC' from 'CCC+' to reflect
the elevated likelihood for a payment default or restructuring of
this obligation.

The downgrade of New Millennium Holdco Inc. reflects S&P's
expectation that a default or restructuring is inevitable, barring
unforeseen positive developments, given the rating agency's
expectation that the company will be unable to cover its interest
payments over the next year without violating the minimum liquidity
covenant. While the company had a cash balance of $66 million as of
December 2018, the covenant on Millennium's debt requires that it
maintain minimum liquidity of $40 million at all times, which means
that management will only have access to about $26 million of its
cash balance before violating the covenant. Because of the
continuing operational pressures the company faces and the
lower-than-expected uptake of its new DxWound test, S&P believes
the company's cash balance is no longer sufficient to afford it the
necessary time to improve its operations. The rating agency expects
Millennium's EBITDA to trail its fixed charges by about $30 million
over the next 12 months despite the company's reduction of its
capital expenditure to a minimal amount. In addition, S&P does not
think the company's aggressive efforts to reduce costs will be
enough to allow it to avoid missing an interest payment or
violating its minimum liquidity requirement in the next 12 months.
New Millennium's term loan matures in December 2020.

"The negative outlook on New Millennium reflects our view that the
company's liquidity is no longer sufficient to fund its operations
over the coming year. The outlook also incorporates our expectation
that a default or restructuring is inevitable barring unforeseen
positive developments," S&P said.


NORTHERN POWER: Delays Form 10-K Due to Inability to Hire Auditor
-----------------------------------------------------------------
Northern Power Systems Corp has filed a Form 12b-25 Notification of
Late Filing with the U.S. Securities and Exchange Commission with
respect to the Company's Form 10-K for the fiscal year ended Dec.
31, 2018.  In the Form 12b-25 filing, the Company disclosed that
its annual report on Form 10-K could not be completed and filed in
a timely manner because of the current inability of the Company to
allocate the resources necessary to engage an independent public
accounting firm and otherwise take steps to complete its audited
financial statements.  Further, the Company has not filed its Form
10-Q for the quarter ended Sept. 30, 2018.  The Company cannot
predict at the present time if and when it will be able to file its
Form 10-K and Q-3 Form 10-Q.

On Feb. 7, 2018, Northern Power Systems, Inc., a wholly owned
subsidiary of Company, entered into the Second Amended and Restated
Forbearance Agreement by and between Comerica Bank and NPS, Inc.
On May 29, 2018, Comerica informed NPS, Inc. that NPS, Inc. was not
currently in compliance with two covenants under that certain
Amended and Restated Loan and Security Agreement by and between
NPS, Inc. and Comerica dated Dec. 31, 2013 and as amended.
Ultimately, Comerica and NPS, Inc. entered into (i) a Forbearance
Agreement dated Aug. 2, 2018 which the Company previously disclosed
on a Form 8-K dated Aug. 2, 2018 and an Amended and Restated
Forbearance Agreement dated Nov. 30, 2018 which the Company
previously disclosed on a Form 8-K dated Dec. 4, 2018.  The Amended
Forbearance Agreement amends and restates the Forbearance
Agreement.

The Amended Forbearance Agreement provides, among other things,
that Comerica will, until the earlier of (i) April 1, 2019 or (ii)
such date that there shall occur any further event of default,
forbear from exercising any remedies that it may have against
Borrower as a result of the occurrence of the existing defaults.
In the event of a default, Comerica may immediately call the Loan.
Further the Amended Forbearance Agreement provides that the Company
(i) will repay its obligations under the Loan pursuant to the
repayment schedule below and (ii) the Company shall use its best
efforts to secure replacement financing of the debt under the Loan
as soon as possible, and on or before March 1, 2019.

As of April 1, 2019, NPS, Inc. is in breach of its obligations
under the Amended Forbearance Agreement and Comerica may
immediately call the Loan.  NPS, Inc. and the Company are working
with the Comerica to further amend Amended Forbearance Agreement.
The Company is also attempting to secure replacement financing
that, among other things, would satisfy obligations to Comerica.
There can be no assurances that Comerica will agree to amend the
Forbearance Agreement.  As of April 1, 2019, NPS, Inc. had $300,000
in obligations outstanding under the Loan.  The Company is a
guarantor of NPS, Inc.'s obligations under the Loan.  The current
lack of an accessible commercial loan or other financing, together
with the continued delay in the implementation of a new Feed in
Tariff in Italy with respect to distributed wind, has continued to
significantly strain the Company's operations, both commercially
and financially.

The Company continues to explore all strategic alternatives and
transactions for Company, including the sale of the business or
some or all of its assets and business lines including its
distributed wind and services business segments.  It is uncertain
if the Company's efforts to identify and effect one or more
strategic transactions will be successful.

In addition to pursuing strategic transactions, the Company has
continued to take steps to reduce expenses, including taking action
in the last 30 days to further reduce head count and reduce other
employees to part-time (50%) status.

                  About Northern Power Systems

Northern Power Systems -- http://www.northernpower.com/-- designs,
manufactures, and sells distributed power generation and energy
storage solutions with its advanced wind turbines, inverters,
controls, and integration services.  With approximately 21 million
run-time hours across its global fleet, Northern Power wind
turbines provide customers with clean, cost-effective, reliable
renewable energy.  NPS turbines utilize patented permanent magnet
direct drive (PMDD) technology, which uses fewer moving parts,
delivers higher energy capture, and provides increased reliability
thanks to reduced maintenance and downtime.  Northern Power also
develops Energy Storage Solutions (ESS) based on the FlexPhase
power converter platform, which features patented converter
architecture and controls technology for advanced grid support and
generation applications.

Northern Power reported net income of $59,000 for the year ended
Dec. 31, 2017, compared to a net loss of $8.94 million for the year
ended Dec. 31, 2016.  As of June 30, 2018, Norther Power had $8.92
million in total assets, $13.90 million in total liabilities and a
total shareholders' deficiency of $4.97 million.

RSM US LLP, in Boston, Massachusetts, the Company's auditor since
2014, issued a "going concern" opinion in its report on the
consolidated financial statements for the year ended Dec. 31, 2017,
citing that the Company has suffered recurring cash losses from
operations and its total liabilities exceed its total assets.  This
raises substantial doubt about the Company's ability to continue as
a going concern.


NORTHWEST BAY: Voluntary Chapter 11 Case Summary
------------------------------------------------
Debtor: Northwest Bay Partners, Ltd.
        Bell Point Shores Subdivision
        P.O. Box 11062
        Albany, NY 12211

Business Description: Northwest Bay Partners, Ltd. is a real
                      estate holding company in Albany, New York.
  
Chapter 11 Petition Date: April 4, 2019

Court: United States Bankruptcy Court
       Northern District of New York (Albany)

Case No.: 19-10615

Judge: Hon. Robert E. Littlefield Jr.

Debtor's Counsel: Peter A. Pastore, Esq.
                  MCNAMEE LOCHNER P.C.
                  677 Broadway, Albany, New York 12207
                  Albany, NY 12201-0459
                  Tel: (518) 447-3246
                  E-mail: pastorepa@mltw.com
                          papastore@mltw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Michael J. O'Brien, Jr., president.

A copy of the Debtor's mailing matrix of eight largest unsecured
creditors is available for free at:

     http://bankrupt.com/misc/nynb19-10615_creditors.pdf

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

        http://bankrupt.com/misc/nynb19-10615.pdf


O'LOUGHLIN LTD: Case Summary & Unsecured Creditor
-------------------------------------------------
Debtor: O'Loughlin Ltd.
        30111 Bates Road
        Perrysburg, OH 43551

Business Description: O'Loughlin Ltd. is a privately held company
                      whose principal assets are located at
                      2130 Collinway Ottawa Hills, OH 43606.

Chapter 11 Petition Date: April 8, 2019

Court: United States Bankruptcy Court
       Northern District of Ohio (Toledo)

Case No.: 19-31036

Judge: Hon. John P. Gustafson

Debtor's Counsel: Steven L. Diller, Esq.
                  DILLER AND RICE, LLC
                  124 E Main Street
                  Van Wert, OH 45891
                  Tel: (419) 238-5025
                  Fax: 419-238-4705
                  Email: steven@drlawllc.com;
                         Kim@drlawllc.com;
                         Eric@drlawllc.com

Estimated Assets: $500,000 to $1 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Derek O'Loughlin, owner.

The Debtor lists Ohio Farmers Insurance Company as its sole
unsecured creditor holding a claim of $887,204.

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

         http://bankrupt.com/misc/ohnb19-31036.pdf


OAKLEY GRADING: Trustee Proposes Ritchie Auction of Equipment
-------------------------------------------------------------
Theo D. Mann, the Chapter 11 trustee for Oakley Grading and
Pipeline, LLC, asks the U.S. Bankruptcy Court for the Northern
District of Georgia to authorize the sale of the various pieces of
equipment belonging to the Debtor's estate, listed on Exhibit A, at
auction.

David Hughes asserts that his claim is unsecured, but listed
"Title/UCC-1/Deed to Secure Debt/PMSI/Lease Agreement" as the basis
for perfection of his claim.  Mr. Hughes did not attach any
documentation to his Proof of Claim evidencing perfection and an
unofficial
online search performed by the Trustee's counsel did not reveal any
UCC-1 forms filed in the state of Georgia by David Hughes against
the Debtor.

JDH Group, Inc. claims to have a lien on the Debtor's equipment,
but did not attach to its proof of claim any UUC-1 forms or copies
of title's evidencing said lien.  Moreover, based on an unofficial
online search performed by the Trustee's counsel, no UCC-1 filing
statement has been filed in the state of Georgia by JDH against the
Debtor.

Hughes Co., Inc. asserts that its claim is unsecured, but listed
"Title/UCC-1/Deed to Secure Debt/PMSI/Lease Agreement" as the basis
for perfection of its claim.  Hughes Co. did not attach any
documentation to its Proof of Claim evidencing perfection and an
unofficial online search performed by the Trustee's counsel did not
reveal any UCC-1 forms filed in the state of Georgia by David
Hughes against the Debtor.

The Trustee disputes that David Hughes, JDH and Hughes Co. have any
liens against the Equipment and submits that the Equipment is free
and clear of all liens.  He proposes to sell the Equipment on at
8:00 a.m. on March 29, 2019 at a public auction conducted by
Ritchie Bros. Auctioneers (America) Inc., a licensed and bonded
auctioneer.  Ritchie Bros. is currently advertising the Auction
with newspaper and internet advertisements.   

The sale and preparation of the Equipment for sale will be handled
by Ritchie Bros.  Ritchie Bros.' fee for conducting and managing
the Auction will be an 11% commission.   The Trustee also
anticipates incurring expenses of approximately $9,000 in
connection with preparing the Equipment for the Auction in order to
maximize the value of the Equipment.  

The sale of the estate's interest in the Equipment will be by the
Trustee/s bill of sale and transfer of certificate of title
executed by Trustee, to the extent that the Trustee is in
possession of titles for the Equipment.

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

    http://bankrupt.com/misc/Oakley_Grading_161_Sales.pdf

                About Oakley Grading and Pipeline

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 April 3, 2018, the U.S. Trustee filed a notice appointing Theo
D. Mann as Chapter 11 trustee for Debtor.  The Chapter 11 Trustee
tapped Mann & Wooldridge, P.C., as counsel, and Morris Manning &
Martin, LLP, as special counsel.


OPTIMIZED LEASING: Fifth Third Objects to Disclosure Statement
--------------------------------------------------------------
Fifth Third Bank objects to the Disclosure Statement for the
Chapter 11 Plan of Reorganization filed by Optimized Leasing, Inc.

The Creditor complains that the Disclosure Statement fails to
provide adequate information regarding the release of non-debtors.
The Creditor points out that the Disclosure Statement re-states the
Plan's broad, third-party release to the non-debtor Guarantors,
which include the Debtor's principals, Ephrat Afek, Ralph Milman,
and Ronen Koubi, against whom the Guarantors' Suit is pending in
state court.

The Creditor asserts that the debtor provides no information as to
how excluding the Non-Debtor Release is a threat to the Debtor or
how Fifth Third's pursuit
of the Guarantors' Suit will deplete the assets of the estate.

According to Creditor, the Plan effectively grants a discharge to
the non-debtor Guarantors without the requirement that those
individuals disclose their assets and liabilities in order to
confirm whether they are contributing substantial assets to the
Debtor.

The Creditor also complains that the Debtor has not articulated why
the release of the Guarantors is essential to its reorganization.

Counsel for Fifth Third Bank:

     Donald R. Kirk, Esq.
     CARLTON FIELDS JORDEN BURT, P.A.
     4221 W. Boy Scout Blvd. Suite 1000
     Tampa, FL 33607
     Telephone: (813) 223-7000
     Email: dkirk@carltonfields.com
            kathompson@carltonfields.com
            jpelletier@carltonfields.com

        -- and --

     Yolanda P. Strader, Esq.
     CARLTON FIELDS JORDEN BURT, P.A.
     100 SE 2nd Street, Suite 4200
     Miami, FL 33131
     Telephone: 305-530-0050
     Email: nmclachlan@cfjblaw.com
            cguzman@cfjblaw.com
            miaecf@cfdom.net

                 About Optimized Leasing

With its headquarters in Miami, Florida, Optimized Leasing, Inc.,
is in the trucking business.  Optimized Leasing utilizes its
various semi-trucks and trailers, some equipped with ThermoKing
refrigeration units, to transport flowers, fruits, vegetables, and
other perishable items throughout the U.S.

Optimized Leasing filed a Chapter 11 petition (Bankr. S.D. Fla.
Case No. 18-10746) on Jan. 21, 2018.  In the petition signed by CFO
Ronen Koubi, the Debtor estimated $10 million to $50 million in
assets and liabilities.  Judge Jay A. Cristol presides over the
case.  The Debtor tapped Stichter Riedel Blain & Postler, P.A. as
its bankruptcy counsel; and Bill Maloney Consulting as its
financial advisor.


PARSLEY ENERGY: S&P Raises ICR to 'BB-'; Outlook Stable
-------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on Parsley
Energy LLC to 'BB-' from 'B+'.

At the same time, S&P revised its recovery rating on the company's
senior unsecured debt to '3' from '2'. The 'BB-' issue-level rating
remains unchanged.

The upgrade reflects S&P's expectation that Parsley will maintain a
more conservative financial policy, by reducing the degree to which
it outspends its cash flow generation, while continuing to increase
its production and reserves. The upgrade also reflects S&P's
revised growth rate assumptions for Parsley's oil production and
reserves over the next few years, which will bring the company's
production and reserve levels more in-line with those of its
'BB-'-rated peers. S&P expects that the company will continue to
experience solid drilling success in the Permian Basin and increase
its daily production to around 130 thousand barrels of oil
equivalent per day (Mboe/d) in 2019. The rating agency also expects
Parsley to continue to increase its proportion of proved developed
reserves by building on the progress it made in 2018. S&P views
proved developed reserves as more favorable than undeveloped
reserves given their lower risk and costs. In addition, the rating
agency projects that Parsley's core credit measures will remain
strong over the next few years, with FFO to debt of around 35%-40%
and debt to EBITDA of around 2.0x-2.5x.

The stable outlook on Parsley Energy reflects S&P's belief that the
company will maintain double-digit percent production growth while
increasing its reserves over the next 12 months. The rating agency
expects the company to maintain adequate liquidity and credit
measures that are appropriate for the current rating, including FFO
to debt of more than 20% and debt to EBITDA of less than 4x.

"We could lower our rating on Parsley if its credit measures weaken
such that its FFO to debt approaches 20% without a clear path for
improvement. We believe this could occur if the company assumed a
more aggressive capital spending program than we forecast, if its
production is weaker than our current projections for several
quarters, or if crude oil prices weaken meaningfully and the
company does not reduce its capital spending," S&P said.

"We could raise our rating on Parsley if its credit measures
improve such that its FFO to debt remains above 45% and the company
spends closer to its cash flow levels while maintaining adequate
liquidity. We believe this could occur if the company continues to
increase its production and cash flow while maintaining a moderate
amount of debt," S&P said.


PERILLON SOFTWARE: Seeks to Hire Madoff & Khoury as Legal Counsel
-----------------------------------------------------------------
Perillon Software Inc. seeks authority from U.S. Bankruptcy Court
for the District of Massachusetts to hire Madoff & Khoury LLP as
its legal counsel.

The firm will represent the Debtor in its Chapter 11 case and will
be paid at these hourly rates:

     Partner Time      $375
     Of Counsel Time   $375
     Associate Time    $275
     Paralegals        $150

Madoff & Khoury received a retainer in the amount of $40,000, of
which $30,710 was drawn for pre-bankruptcy services rendered in
connection with the preparation of the Debtor's bankruptcy filing,
and $1,717 was paid to the bankruptcy court for the filing fee,
leaving a balance of $7,573.  The firm will be reimbursed for
work-related expenses incurred.

David Madoff, Esq., a partner at Madoff & Khoury, assured the court
that his firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estate.

Madoff & Khoury can be reached at:

     David B. Madoff, Esq.
     Steffani M. Pelton Nicholson, Esq.
     Madoff & Khoury LLP
     124 Washington Street
     Foxboro, MA 02035
     Tel: (508) 543-0040

                   About Perillon Software Inc.

Founded in 2005, Perillon Software Inc. -- http://www.perillon.com
-- offers a full suite of software for environmental management,
health and safety, and enterprise risk built on its flexible cloud
platform.  The Company's customers include utilities, pipelines,
refineries, automotive manufacturers, construction firms, food
processing companies, cement companies, and more.

Perillon Software filed a voluntary petition under Chapter 11 of
the Bankruptcy Code (Bankr. D. Mass. Case No. 19-40446) on March
22, 2019. In the petition signed by Bardwell C. Salmon, chief
executive officer, the Debtor estimated $4,077,880 in assets and
$8,348,791 in liabilities.

David B. Madoff, Esq. at Madoff & Khoury LLP represents the Debtor
as counsel. The Hon. Elizabeth D. Katz presides over the case.


PG&E CORP: Seeks to Hire Cravath Swaine as Legal Counsel
--------------------------------------------------------
PG&E Corporation and Pacific Gas and Electric Company seek
authority from the U.S. Bankruptcy Court for the Northern District
of California to hire Cravath, Swaine & Moore LLP as their
corporate and litigation counsel.

The firm will provide legal services in connection with (i)
litigation related to various Northern California wildfires; (ii)
all wildfire-related investigations, regulatory matters and
criminal matters; (iii) strategic transactions; (iv) financing
transactions; and (v) corporate governance and disclosure matters.


Cravath will be paid at its customary hourly rates and will be
reimbursed according to its customary
reimbursement policies.

Paul Zumbro, Esq., a partner at Cravath, 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 at:

     Paul H. Zumbro, Esq.
     Kevin J. Orsini, Esq.
     Omid H. Nasab, Esq.
     Cravath, Swaine & Moore LLP
     Worldwide Plaza
     825 Eighth Avenue
     New York, NY 10019
     Tel: 212 474 1000
     Fax: 212 474 3700
     Email: pzumbro@cravath.com
            korsini@cravath.com
            onasab@cravath.com

            About PG&E Corp.

PG&E Corporation (NYSE: PCG) -- http://www.pgecorp.com/-- is a
Fortune 200 energy-based holding company, headquartered in San
Francisco.  It is the parent company of Pacific Gas and Electric
Company, an energy company that serves 16 million Californians
across a 70,000-square-mile service area in Northern and Central
California.

As of Sept. 30, 2018, the Debtors, on a consolidated basis, had
reported $71.4 billion in assets on a book value basis and $51.7
billion in liabilities on a book value basis.

PG&E Corp. and Pacific Gas employ approximately 24,000 regular
employees, approximately 20 of whom are employed by PG&E Corp.  Of
Pacific Gas' regular employees, approximately 15,000 are covered by
collective bargaining agreements with local chapters of three labor
unions: (i) the International Brotherhood of Electrical Workers;
(ii) the Engineers and Scientists of California; and (iii) the
Service Employees International Union.

On Jan. 29, 2019, PG&E Corp. and its primary operating subsidiary,
Pacific Gas and Electric Company, filed voluntary Chapter 11
petitions (Bankr. N.D. Cal. Lead Case No. 19-30088).

PG&E Corporation and its regulated utility subsidiary, Pacific Gas
and Electric Company, said they are facing extraordinary challenges
relating to a series of catastrophic wildfires that occurred in
Northern California in 2017 and 2018.  The utility said it faces an
estimated $30 billion in potential liability damages from
California's deadliest wildfires of 2017 and 2018.

The Debtors tapped Weil, Gotshal & Manges LLP and Cravath, Swaine &
Moore LLP as legal counsel; Lazard as investment banker;
AlixPartners, LLP as restructuring advisor; and Prime Clerk LLC as
claims and noticing agent.

In order to help support the Company through the reorganization
process, PG&E has appointed James A. Mesterharm, a managing
director at AlixPartners, LLP, and an authorized representative of
AP Services, LLC, to serve as chief restructuring officer.  In
addition, PG&E appointed John Boken also a Managing Director at
AlixPartners and an authorized representative of APS, to serve as
Deputy Chief Restructuring Officer.  Mr. Mesterharm, Mr. Boken and
their colleagues at AlixPartners will continue to assist PG&E with
the reorganization process and related activities.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on Feb. 12, 2019.  The committee hired Milbank
LLP as its legal counsel.


PHI INC: Section 341(a) Meeting Set For April 23
------------------------------------------------
The U.S. Trustee for Region 6 will convene a meeting of creditors
of PHI Inc. and its debtor-affiliates on April 23, 2019, at 11:00
p.m., at Earle Cabell Federal Building, 1100 Commerce Street, Room
1254 in Dallas, Texas 75242.

The meeting will be held pursuant to Sec. 341(a) of the Bankruptcy
Code.  A representative of the Debtors is required to attend the
meeting to be questioned under oath.  The meeting may be continued
or adjourned to a later date.  Creditors may attend, but are not
required to do so.

                           About PHI Inc.

PHI, Inc. -- http://www.phihelico.com-- is a provider of  
helicopter transportation services in the oil and gas industry,
primarily transporting crews and materials, and in the healthcare
and emergency medical services industry, primarily transporting
patients.  It is a publicly held company and provides services in
the United States and abroad.

As of the petition date, PHI owns or operates 238 aircraft
worldwide, of which 17 are leased while eight are owned by the
customer and operated by the company.  The remaining 213 are owned
by PHI.  The company employs 2,218 people, including pilots,
mechanics, medical and administrative staff.

PHI and its affiliates sought protection under Chapter 11 of the
Bankruptcy Code Bankr. N.D. Texas Lead Case No. 19-30923) on March
14, 2019.  At the time of the filing, PHI had estimated assets of
$1 billion to $10 billion and liabilities of $500 million to $1
billion.

The cases have been assigned to Judge Harlin DeWayne Hale.  

The companies tapped DLA Piper LLP (US) as their bankruptcy
counsel; Jones Walker LLP as regular outside counsel; Houlihan
Lokey Capital Inc. and FTI Consulting Inc. as financial advisors;
and Prime Clerk LLC as claims, noticing and solicitation agent.

The Office of the U.S. Trustee appointed five creditors to serve on
the official committee of unsecured creditors in the Chapter 11
cases of PHI, Inc. and its affiliates.


PHI INC: Seeks to Hire DLA Piper as Legal Counsel
-------------------------------------------------
PHI, Inc. seeks approval from the U.S. Bankruptcy Court for the
Northern District of Texas to hire DLA Piper LLP (US) as its legal
counsel.

The firm will provide these services:

     (a) advise PHI and its affiliates of their rights, powers and
duties as debtors and debtors in possession while operating and
managing their respective businesses and properties under Chapter
11 of the Bankruptcy Code;

     (b) assist in the negotiation and documentation of financing
agreements and related transactions;

     (c advise the Debtors regarding their ability to initiate
actions to collect and recover property for the benefit of their
estates;

     (d) assist the Debtors in connection with any potential
property dispositions;

     (e) advise the Debtors concerning the assumption, assignment
and rejection of executory contracts and unexpired leases;
   
     (f) assist in the formulation, negotiation and promulgation of
a plan of reorganization and related documents;

     (g) assist in reviewing, estimating and resolving claims
asserted against their estates;

     (h) assist the Debtors to comply with applicable laws and
governmental regulations; and

     (i) commence litigation to assert rights held by the Debtors,
protect assets of the estates and further the goal of completing
their reorganization.

DLA Piper will be paid at these hourly rates:

     Thomas Califano, Partner, New York      $1,205
     Daniel Simon, Partner, Atlanta            $965
     Dan Prieto, Partner, Dallas               $900
     David Avraham, Associate, Chicago         $790
     Tara Nair, Associate, Chicago             $590
     Erik Stier, Associate, Washington DC      $585
     Elissa Barratt, Associate, Atlanta        $490
     William Countryman, Paralegal, Baltimore  $375

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Thomas
Califano, Esq., a partner at DLA Piper, disclosed that:

     -- the firm has not agreed to any variations from, or
alternatives to, its standard or customary billing arrangements for
the engagement;

     -- none of the firm's professionals included in the engagement
varies his rate based on the geographic location of the Debtors'
bankruptcy cases;

     -- for work performed prior to the petition date, DLA Piper
charged its standard hourly rates, which are substantially similar
to the billing rates and financial terms that the firm intends to
charge for post-petition work; and

     -- the Debtors have provided an estimated budget, recognizing
that in the course of large Chapter 11 cases, unforeseeable issues
resulting in unanticipated fees and expenses may arise that will
need to be addressed by the Debtors and DLA Piper.

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

The firm can be reached through:

     Thomas R. Califano, Esq.
     DLA Piper LLP (US)
     1251 Avenue of the Americas
     New York, NY 10020-1104
     Tel: (212) 335-4500
     Fax: (212) 335-4501
     E-mail:  thomas.califano@dlapiper.com

                About PHI Inc.

PHI, Inc. -- http://www.phihelico.com-- is a provider of
helicopter transportation services in the oil and gas industry,
primarily transporting crews and materials, and in the healthcare
and emergency medical services industry, primarily transporting
patients.  It is a publicly held company and provides services in
the United States and abroad.  

As of the petition date, PHI owns or operates 238 aircraft
worldwide, of which 17 are leased while eight are owned by the
customer and operated by the company.  The remaining 213 are owned
by PHI.  The company employs 2,218 people, including pilots,
mechanics, medical and administrative staff.

PHI and its affiliates sought protection under Chapter 11 of the
Bankruptcy Code Bankr. N.D. Texas Lead Case No. 19-30923) on March
14, 2019.  At the time of the filing, PHI had estimated assets of
$1 billion to $10 billion and liabilities of $500 million to $1
billion.  

The cases have been assigned to Judge Harlin DeWayne Hale.  

The companies tapped DLA Piper LLP (US) as their bankruptcy
counsel; Jones Walker LLP as regular outside counsel; Houlihan
Lokey Capital Inc. and FTI Consulting Inc. as financial advisors;
and Prime Clerk LLC as claims, noticing and solicitation agent.


PHI INC: Seeks to Hire FTI, Appoint CRO
---------------------------------------
PHI, Inc. and its debtor-affiliates seek approval from the U.S.
Bankruptcy Court for the Northern District of Texas to hire FTI
Consulting, Inc. as their financial advisor and designate the
firm's senior managing director, Robert Del Genio, as their chief
restructuring officer.

Mr. Del Genio and his firm will provide these services:

     a) evaluate the Debtors' current liquidity position and
expected future cash flows;

     b) assist management in the updating of cash flow forecasts
and financial/liquidity modeling or analysis;

     c) prepare the Debtors with respect to financial-related
disclosures that will be required by the bankruptcy court;

     d) assist in the management of cash disbursements;

     e) coordinate the Debtors' restructuring efforts;

     f) assist the Debtors' personnel with the communications and
negotiations with lenders, creditors and other
parties-in-interest;

     g) assist in the preparation, analysis, and monitoring of the
Debtors' financial affairs;

     h) work collaboratively with all parties-in-interest;

     i) assist in the development of any employee compensation
plans, if needed;

     j) assist in the development and execution of post-petition
tax planning and strategies, if needed;

     k) perform other customary services including testimony or
litigation support;

     l) assist the Debtors in the valuation of their businesses to
prepare a liquidation valuation and financial projections for their
reorganization plan or for negotiation purposes;

     m) assist the Debtors in managing and executing the claims
reconciliation process;

     n) assist in identifying or reviewing preference payments,
fraudulent conveyances, and other causes of action;

     o) assist in, as needed, major vendor negotiation;

     p) assist the Debtors' investment banker in the due diligence
process related to any potential sale; and

     q) assist in lease mitigation strategies and coordinate
negotiation and implementation programs in conjunction with the
Debtors' other advisors.

FTI will be paid at hourly rates:

     Senior Managing Directors                      $960 - $1,195
     Directors/Senior Directors/Managing Directors  $715 - $880
     Consultants/Senior Consultants                 $400 - $640
     Administrative/Paraprofessionals               $145 - $275

Mr. Del Genio attests that his firm does not hold any interest
adverse to the Debtors' estates and is a "disinterested person" as
that term is defined in Section 101(14) of the Bankruptcy Code.

FTI can be reached through:

     Robert A. Del Genio
     FTI Consulting, Inc.
     Three Times Square, 9th Floor
     New York NY 10036
     Tel: +1 212 247 1010
     Fax: +1 212 841 9350
     Email: bob.delgenio@fticonsulting.com

                About PHI Inc.

PHI, Inc. -- http://www.phihelico.com-- is a provider of
helicopter transportation services in the oil and gas industry,
primarily transporting crews and materials, and in the healthcare
and emergency medical services industry, primarily transporting
patients.  It is a publicly held company and provides services in
the United States and abroad.  

As of the petition date, PHI owns or operates 238 aircraft
worldwide, of which 17 are leased while eight are owned by the
customer and operated by the company.  The remaining 213 are owned
by PHI.  The company employs 2,218 people, including pilots,
mechanics, medical and administrative staff.

PHI and its affiliates sought protection under Chapter 11 of the
Bankruptcy Code Bankr. N.D. Texas Lead Case No. 19-30923) on March
14, 2019.  At the time of the filing, PHI had estimated assets of
$1 billion to $10 billion and liabilities of $500 million to $1
billion.  

The cases have been assigned to Judge Harlin DeWayne Hale.  

The companies tapped DLA Piper LLP (US) as their bankruptcy
counsel; Jones Walker LLP as regular outside counsel; Houlihan
Lokey Capital Inc. and FTI Consulting Inc. as financial advisors;
and Prime Clerk LLC as claims, noticing and solicitation agent.


PHI INC: Seeks to Hire Houlihan Lokey as Investment Banker
----------------------------------------------------------
PHI, Inc. and its debtor-affiliates seek approval from the U.S.
Bankruptcy Court for the Northern District of Texas to hire
Houlihan Lokey Capital, Inc. as investment banker.

Houlihan Lokey will provide these services:

     (a) conduct financial reviews and analyses of the Debtors'
assets and operations;

     (b) evaluate the Debtors' near-term liquidity and revenue
sensitivities;

     (c) assess the Debtors' debt and lease obligations;

     (d) assist the Debtors in developing a financial model to
evaluate their strategic alternatives and the impact thereof on
their capital structure;

     (e) assist in developing a long-term fully funded pro forma
business plan;

     (f) assist in developing presentations for the Debtors' board
of directors and other stakeholders;

     (g) provide strategic advice with regard to various
alternatives considered by the Debtors;

     (h) assist in negotiating and structuring potential
transactions;

     (i) assist in evaluating transaction structures and
implementation strategy;

     (j) assist in the development and distribution of selected
information, documents and other materials; and

     (k) assist in evaluating indications of interest and proposals
received with respect to the transaction.

Houlihan Lokey will be paid for its services pursuant to this
compensation arrangement:

     (I) The Debtors shall pay the firm a nonrefundable cash fee of
$200,000. Fifty percent of the monthly retainer fee for the seventh
and each subsequent month shall be credited against any
"recapitalization transaction fee" to which the firm becomes
entitled except that, in no event, shall such recapitalization
transaction fee be reduced below zero.

     (II) The Debtors will pay the firm the following transaction
fees:

       A. Financing Transaction Fee. Upon the closing of each
financing transaction, the Debtors shall pay the firm directly from
the gross proceeds of such transaction a cash fee equal to the sum
of: (1) 2% of the gross proceeds of any indebtedness raised or
committed that is senior to other indebtedness of the Debtors,
secured by a first priority lien and unsubordinated, with respect
to both lien priority and payment, to any other obligations of the
Debtors; (2) 3% of the gross proceeds of any other secured or
unsecured indebtedness raised or committed; and (3) 6% of the gross
proceeds of all equity or equity-linked securities (including,
without limitation, convertible debt securities and preferred
stock) placed or committed. If the proceeds of any such financing
transaction are to be funded in more than one stage, Houlihan Lokey
shall be entitled to its compensation upon the closing date of each
stage.  

        B. Recapitalization Transaction Fee. Upon the date of
confirmation of a Chapter 11 plan, the Debtors shall pay the firm a
cash fee of $6 million, which fee shall be increased by 15% if such
plan is confirmed by order of the court on or before 180 days from
the petition date.

        C. Sale Transaction Fees. The Debtors shall pay the firm a
nonrefundable cash fee of $100,000 upon the Debtors' approval of a
letter of intent, memorandum of understanding, proposal letter,
commitment letter, exclusivity agreement, agreement in principle or
similar document with respect to a sale transaction, or the
commencement of substantive negotiations or due diligence with an
interested party.  

Houlihan Lokey shall receive an additional cash fee of $400,000
payable upon the signing of a definitive agreement with respect to
a sale transaction and fully creditable (to the extent previously
paid on a timely basis) against the sale transaction fee.  No
portion of the $400,000 fee is contingent upon the consummation of
a sale transaction.

In addition, upon the consummation of a sale transaction, the
Debtors shall pay Houlihan Lokey a cash fee equal to the following:


     -- for "transaction value" up to $600 million, 1% of the
transaction value, plus
     -- for the next $100 million in transaction value, 2% of such
incremental transaction value, plus
     -- for transaction value in excess of $700 million, 3% of such
incremental transaction value.

The sale transaction fee shall be increased by 15% if the sale is
approved by order of the court on or before 180 days from the
petition date.

In addition, the Debtors shall pay Houlihan Lokey an advisory fee
equal to the lesser of (a) $5 million or (b) 20% of (i) any
"termination fee," "break-up fee," "topping fee," "expense
reimbursement" or other form of compensation payable in cash or
other assets, the amount of any deposit made in connection with a
proposed sale transaction, or the value of any option granted to
(and exercised by) the Debtors to purchase any securities or
assets, in each case, which becomes payable to, forfeited to, or
exercised by the Debtors in the event that a proposed sale
transaction is terminated, abandoned or otherwise not consummated;
or (ii) any amount in respect of any judgment in, or settlement of,
any dispute relating to a proposed sale transaction terminated,
abandoned or otherwise not consummated, which fee shall be payable
at the same time that any such compensation, judgment or other
amount is paid to the Debtors, or any such option is exercisable,
provided that such event occurs during the term of the engagement
agreement or within 12 months after the termination or expiration
of the agreement.

Matthew Niemann, managing director of Houlihan Lokey, attests that
he and his firm are "disinterested" as such term is defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Matthew Niemann
     Houlihan Lokey Capital, Inc.
     10250 Constellation Blvd., 5th Fl.
     Los Angeles, CA 90067
     Tel: 310-553-8871
     Fax: 310-553-2173

                About PHI Inc.

PHI, Inc. -- http://www.phihelico.com-- is a provider of
helicopter transportation services in the oil and gas industry,
primarily transporting crews and materials, and in the healthcare
and emergency medical services industry, primarily transporting
patients.  It is a publicly held company and provides services in
the United States and abroad.  

As of the petition date, PHI owns or operates 238 aircraft
worldwide, of which 17 are leased while eight are owned by the
customer and operated by the company.  The remaining 213 are owned
by PHI.  The company employs 2,218 people, including pilots,
mechanics, medical and administrative staff.

PHI and its affiliates sought protection under Chapter 11 of the
Bankruptcy Code Bankr. N.D. Texas Lead Case No. 19-30923) on March
14, 2019.  At the time of the filing, PHI had estimated assets of
$1 billion to $10 billion and liabilities of $500 million to $1
billion.  

The cases have been assigned to Judge Harlin DeWayne Hale.  

The companies tapped DLA Piper LLP (US) as their bankruptcy
counsel; Jones Walker LLP as regular outside counsel; Houlihan
Lokey Capital Inc. and FTI Consulting Inc. as financial advisors;
and Prime Clerk LLC as claims, noticing and solicitation agent.


PHILMAR CARE: Trustee Selling All Assets to Foothill for $6 Million
-------------------------------------------------------------------
Howard Ehrenberg, chapter 11 trustee for Philmar Care, LLC, asks
the U.S. Bankruptcy Court for the Central District of California to
authorize the private sale of substantially all assets to Foothill
Legacy, LLC and/or its permitted designee for a total consideration
exceeding $6 million, comprised of (i) $2.5 million, cash, (ii) the
assumption of unpaid QA Fees in the approximate amount of $1.5
million, (iii) the assumption of approximately $1,183,000 due under
the Facility Lease, unless El Sereno waives payment, (iv) the
payment of any and all cure amounts due for Assumed Contracts, and
(v) upon closing, a waiver of Foothill's $1,019,746 claim on
account of $550,000 advanced to the Debtor pre-petition and
$469,746 advanced post-petition.

A hearing on the Motion is set for April 9, 2019 at 1:30 p.m.

Upon his appointment, the Trustee undertook a thorough
investigation into the Debtor's assets, liabilities, and business
operations as a result of which the Trustee learned that

     (i) the Facility is being operated pursuant to Facility
Lease;

     (ii) on March 2017, the Facility was cited by the California
Department of Healthcare Services ("DHS") to correct various
deficiencies;

     (iii) although the Debtor claims it was able to resolve the
deficiencies cited by the DHS, the Centers for Medicare and
Medicaid Services ("CMS") designated the Facility as a "Special
Focus Facility" ("SF Designation");

     (v) as the Debtor's payroll tax liabilities began to mount as
a result of the continuous imposition of penalties and fees, in or
about June 2016, the Debtor employed a healthcare broker in order
to market the Facility and generate proceeds sufficient to satisfy
the Debtor's liabilities, including, but not limited to, the
outstanding payroll tax liabilities;

     (iv) in the course of that process, the Debtor reached an
agreement by which El Sereno would create a single purpose entity
for the purpose of participating in the sale process and resolving
other matters unrelated to the Facility;

     (v) to this end, on Aug. 31, 2018, a Memorandum of
Understanding and a management agreement ("Foothill Management
Agreement") was finalized by and between the Debtor and Foothill --
the single purpose entity formed by El Sereno;

     (vi) pursuant to the Foothill Management Agreement, Foothill
assumed all operational responsibility for the Facility as of
Aug.31, 2018, and continues to act as the manager and operator of
the Facility;

     (vii) aside from the liabilities, if any, arising from MOU or
the Foothill Management Agreement, the IRS filed a proof of claim
in the amount of $5,209,868, of which $3,929,288.68 is alleged to
be a secured claim;

     (viii) the Employment Development Department of the State of
California ("EDD") filed a general unsecured proof of claim in the
amount of $544,802 on account of unpaid taxes;

     (ix) the DHS is owed approximately $1.5 million in Quality
Assurance Fees ("QA Fees”); and

     (x) due to the Debtor’s failure to remit approximately $1.3
million of a $3.3 million overpayment, the Debtor’s Medi-Cal
payments are not being made until the full amount of the unreturned
overpayment is recouped and/or offset, and the current amount
remaining to be recouped and/or offset by Medi-Cal is approximately
$295,000.

As a consequence, the Trustee immediately was inundated with a
variety of financial and operational problems with the Facility,
including patient care, lease, employee, billing, insurance, and
equipment matters.  Compounding the serious operational issues were
the significant liabilities owed to the IRS, the EDD, and the DHS,
not to mention Medi-Cal's ongoing recoupment, which has resulted in
the lack of sufficient cash flow to properly and timely meet the
expenses of the Facility, including payroll.  

For instance, due to the Trustee's inability to insure that
sufficient funds existed to permit the Feb. 25, 2019, payroll to be
paid, on Feb. 21, 2019, the Trustee caused to be filed his DIP
Financing Motion, through which the Trustee sought an order
authorizing the
Trustee to obtain secured post-petition financing in an aggregate
principal amount not to exceed $500,000 from Foothill.  The DIP
Financing Motion was granted, on an interim basis on Feb. 26, 2019.
A final hearing on the DIP Financing Motion is scheduled for March
19, 2019.  

Due to the critical operational issues plaguing the Facility, as
well as his concerns for patient well-being and the short-term
viability of the Facility, the Trustee decided to proceed with an
expedited sale procedure meant to preserve the going concern value
of the business and derive some value for creditors.  He,
therefore, commenced negotiations with Foothill regarding a
possible acquisition of the Facility in order to insure the
continuity of operations and patient care.  As a result of these
efforts, the Trustee determined Foothill’s present offer is the
highest and best offer under the circumstances, since it includes
other ancillary benefits which are beneficial to the estate and
creditors.  

Hence, the Trustee agreed to ask the approval of the proposed sale
to Foothill on a private sale basis, without any overbids, since,
at this time, the Trustee believes that the value being received by
the estate far exceeds the fair market value of the business assets
and eliminates the risk associated with the long-term operation of
the Facility, including the need to replace Foothill as the
day-to-day operator if the sale is not approved.

To facilitate a sale, on March 18, 2019, the Trustee and Foothill
entered into an Asset Purchase Agreement pursuant to which Foothill

has agreed to purchase the Purchased Assets for a total
consideration exceeding $6 million, comprised of (i) $2.5 million,
cash, (ii) the assumption of unpaid QA Fees in the approximate
amount of $1.5 million, (iii) the assumption of approximately
$1,183,000 due under the Facility Lease, unless El Sereno waives
payment, (iv) the payment of any and all cure amounts due for
Assumed Contracts, and (v) upon closing, a waiver of Foothill's
$1,019,746 claim on account of $550,000 advanced to the Debtor
pre-petition and $469,746 advanced post-petition.

The salient terms of the APA are:

     a. The Purchased Assets will be sold to Foothill for the total
purchase price of $2.5 million, cash;

     b. Upon execution of the Purchase Agreement, Foothill tendered
a good faith deposit of $250,000.  The balance of the Purchase
Price will be paid upon Closing.

     c.  Foothill is required to submit its license application to
the applicable licensing agency or agencies by no later than 30
calendar days following the entry of the Sale Order, and Foothill
agrees to use its best efforts to obtain its license within 18
months of the Closing Date.

     d. The Purchased Assets consist of the Assumed Contracts, the
Debtor's interest (if any) in the Personal Property, and other
miscellaneous property;

     e. For a period of 14 days from the Closing, Foothill will
have the right to designate additional executory contracts and
personal property and real property leases to be assumed and
assigned to Foothill.

     f. All liabilities necessary to cure defaults under the
Assumed Contracts or the Additional Assumed Contracts will be the
sole and exclusive responsibility of Foothill.

     g. The Purchased Assets are being sold on an "as is, where is"
with "all faults" basis.

     h.  The normal, reasonable, and ordinary fees and costs of
sale, if any, chargeable to the estate will be paid from the sale
proceeds.

     i. The sale will be free and clear of all known and unknown
encumbrances, liens, claims, or interests.

The Trustee will use the estate's portion of the net sales proceeds
to pay all remaining administrative, secured, priority, and
unsecured claims of the estate according to the provisions of the
Code.

Given the exigent circumstances, the Trustee also is proposing to
transfer operations of the Facility to Foothill by May 1, 2019, or
such other date as agreed to by the parties, if practicable and
approved by the Court.  To facilitate this transition, concurrently
with the execution of the Purchase Agreement, the Trustee and
Foothill entered into a Management and Operations Transfer
Agreement ("MOTA") pursuant to which Foothill will, pending the
closing of the Purchase Agreement, assume and provide interim
management and operational responsibilities of the Facility
effective May 1, 2019, including collections of receivables and
payment of all operating expenses until Foothill obtains its
license for the Facility and consummates the Purchase Agreement, at
which time the MOTA will terminate.  To the extent the revenue of
the Facility is insufficient to meet the operating expenses of the
Facility after the effective date of the MOTA, Foothill is
obligated to fund all such shortfalls.

The sale of the Purchased Assets to Foothill, combined with the
immediate urnover of interim management and operational liabilities
of the Facility to Foothill under the MOTA, alleviates the daily
cash flow and administrative burdens faced by the Trustee and the
estate, and insures that the Trustee will not be forced to either
locate and retain a new interim manager or, alternatively, close
down the Facility.  

Finally, the Debtor asks the Court to waive the 14-day stay periods
set forth in Rules 6004(h) and 6006(d) of the Federal Rules of
Bankruptcy Procedure.

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

     http://bankrupt.com/misc/Philmar_Care_197_Sales.pdf

                        About Philmar Care

Philmar Care, LLC, operates an assisted living facility located at
12260 Foothill Blvd. Sylmar, California.  It provides long-term
skilled nursing care, other types of care, and social services.

Philmar Care sought Chapter 11 protection in the U.S. Bankruptcy
Court for the Central District of California, Riverside Division
(Case No. 18-20286) on Dec. 7, 2018.  The Debtor tapped Foley &
Lardner, LLP as its counsel.

On Dec. 10, 2018, the Debtor filed a second Chapter 11 petition in
the U.S. Bankruptcy Court for the Central District of California,
San Fernando Valley Division (Case No. 18-12966).  The court
ordered the dismissal of the second case as of Jan. 4, 2019.  

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on Jan. 4, 2019.  The committee retained Arent
Fox LLP, as its counsel.

Howard M. Ehrenberg was appointed as Chapter 11 trustee for the
Debtor's estate.  The trustee tapped SulmeyerKupetz, APC as his
legal counsel.


PLASTIC2OIL INC: Unable to File Form 10-K Over Staffing Limitations
-------------------------------------------------------------------
Plastic2Oil, Inc. has filed with the U.S. Securities and Exchange
Commission a Notification of Late Filing on Form 12b-25 with
respect to its Annual Report on Form 10-K for its fiscal year ended
Dec. 31, 2018.  In the filing, the Company said it was unable to
file its Annual Report on Form 10-K within the prescribed time
period due to staffing limitations and unanticipated delays.
Accordingly, the Company is unable to file such report within the
prescribed time period without unreasonable effort or expense.  The
Company is seeking to file its Annual Report within the extension
period provided under Rule 12b-25, however, due to the delay in the
start of the auditor review, there can be no assurance that the
Company will be successful in filing prior to the expiration of the
extension period.

                       About Plastic2Oil

Plastic2Oil, Inc., is an innovative North American fuel company
that transforms unsorted, unwashed waste plastic into ultra-clean,
ultra-low sulphur fuel without the need for refinement.  The
Company's patent-pending Plastic2Oil (P2O) is a proprietary,
commercially viable, and scalable process designed to provide
immediate economic benefit for industry, communities, and
government organizations faced with waste plastic recycling
challenges.

Platic2Oil incurred a net loss of $1.47 million in 2017 and a net
loss of $5.70 million in 2016.  As of Sept. 30, 2018, the Company
had $1.53 million in total assets, $15.21 million in total
liabilities, and a total stockholders' deficit of $13.68 million.

In their report dated April 2, 2018 with respect to the Company's
consolidated financial statements for the years ended Dec. 31,
2017, D. Brooks and Associates CPA's, P.A., in Palm Beach Gardens,
Florida, the Company's independent registered public accounting
firm since 2014, expressed substantial doubt about the Company's
ability to continue as a going concern.  The auditors stated that
the Company has incurred operating losses, has incurred negative
cash flows from operations and has a working capital deficit.
These and other factors raise substantial doubt about the Company's
ability to continue as a going concern.


PRIDE CLEANERS: Case Summary & 11 Unsecured Creditors
-----------------------------------------------------
Debtor: Pride Cleaners, LLC
        2850-A Holcomb Bridge Rd., Ste-106
        Alpharetta, GA 30022

Business Description: Pride Cleaners, LLC is a privately held
                      company in Alpharetta, Georgia that offers
                      laundry services.

Chapter 11 Petition Date: April 8, 2019

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

Case No.: 19-55564

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

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by David Lee f/k/a Dae G. Lee, member and
manager.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 11 unsecured creditors is available for free
at:

             http://bankrupt.com/misc/ganb19-55564.pdf


REGENT UNIVERSITY: Moody's Cuts $85MM Series 2006 Bonds to Ba3
--------------------------------------------------------------
Moody's Investors Service has downgraded the rating on Regent
University's (VA) $85 million Series 2006 Educational Facilities
Revenue Bonds to Ba3 from Ba2. The bonds were issued by the
Virginia College Building Authority. The outlook remains negative.

RATINGS RATIONALE

The downgrade reflects Regent University's continued and
significant deterioration of liquidity due to sustained use of cash
and investments to fund program and enrollment growth. Total cash
and investments declined 19% in fiscal 2018 to $84 million, with
monthly liquidity dropping by over 50%, to $23 million. While the
pace of extraordinary spending has reportedly slowed for fiscal
2019, endowment spending and operating results will likely result
in further weakening of unrestricted cash and investments. The
university has a long history of deficit operating performance and
there is continued uncertainty as to whether recent investments
will ultimately result in sustained strengthening of the
university's business model and financial stability. Bondholders
are effectively subordinated to the bank which provides the
university with an operating line of credit and has a secured
interest in the majority of cash and investments.

The Ba3 rating remains supported by a recent track record of
enrollment growth and academic program launches that could
potentially support a move to more structurally balanced operating
performance in conjunction with reported fiscal 2019 expense
reductions. While the marketing and enrollment management costs
have decreased on a per student basis, these will remain an ongoing
drag on operating performance in an increasingly competitive
environment for online and traditional students. As enrollment has
surpassed 10,000 students on a headcount basis, the student body is
increasingly online, undergraduate level, and enrolled in less
differentiated academic programs with weaker pricing power. The
rating also considers weakness in the university's governance
structure, including decision-making that remains concentrated in
the university's founder, and limited philanthropy or other revenue
diversity.

RATING OUTLOOK

The negative outlook reflects the university's thinning financial
cushion and the challenges it will confront in moving to operating
sustainability given market competition. Strong student revenue
growth coupled with debt service coverage above well above 1x could
stabilize the outlook.

FACTORS THAT COULD LEAD TO AN UPGRADE

  - Consistently improving operations with a 5% endowment spending
rate generating operating cash flow sufficient to cover debt
service by at least one time on a sustained basis

  - Material rebound in liquid reserves and total wealth

  - Marked expansion of donor support

FACTORS THAT COULD LEAD TO A DOWNGRADE

  - Inability to materially improve operating performance in fiscal
2019 with prospects for stronger performance in fiscal 2020

  - Larger than expected declines in unencumbered liquidity

  - Failure to maintain access to external liquidity facilities

  - Increase in debt absent substantially improved cash flow and
operating stability

LEGAL SECURITY

The Series 2006 revenue bonds have a secured interest in
Unrestricted University Revenues. The Loan Agreement incorporates
limits on additional parity indebtedness. Under these limits pro
forma debt should be less than total cash and investments and less
than 2.0 times expendable financial resources. There is a cash
funded debt service reserve fund.

USE OF PROCEEDS

Not applicable.

PROFILE

Regent University is a private university founded in 1978 by Pat
Robertson. Regent offers associates, bachelors, masters, and
doctoral degrees, including a law school, at its campus in Virginia
Beach and online. The university generated operating revenue of
$114 million in fiscal 2018 and enrolled over 10,000 students on a
headcount basis in fall 2018.


RENNOVA HEALTH: Delays Annual Report to Complete Audit
------------------------------------------------------
Rennova Health, Inc. has filed with the U.S. Securities and
Exchange Commission a Notification of Late Filing on Form 12b-25
with respect to its Annual Report on Form 10-K for its fiscal year
ended Dec. 31, 2018.  In the regulatory filing, the Company stated
it requires additional time to complete the audit of its
consolidated financial statements as of and for the year ended Dec.
31, 2018.  The Company expects to file its Form 10-K on or prior to
April 16, 2019.

                     About Rennova Health

Rennova Health, Inc. -- http://www.rennovahealth.com/-- operates
three rural hospitals in Tennessee and provides diagnostics and
supportive software solutions to healthcare providers.  Through an
ever-expanding group of strategic brands that work in unison to
empower customers, the Company is creating the next generation of
healthcare.

Rennova Health reported a net loss attributable to common
shareholders of $108.5 million for the year ended Dec. 31, 2017,
compared to a net loss attributable to common shareholders of
$32.61 million for the year ended Dec. 31, 2016.  As of Sept. 30,
2018, the Company had $19.43 million in total assets, $39.76
million in total liabilities, $5.83 million in redeemable preferred
stock I-1, $3.96 million in redeemable preferred stock I-2, and a
total stockholders' deficit of $30.13 million.

The report from the Company's independent accounting firm Green &
Company, CPAs, in Tampa, Florida, the Company's auditor since 2015,
on the consolidated financial statements for the year ended Dec.
31, 2017, includes an explanatory paragraph stating that the
Company has significant net losses, cash flow deficiencies,
negative working capital and accumulated deficit.  These conditions
raise substantial doubt about the company's ability to continue as
a going concern.


RHINO RUSH: Seeks to Hire Angstman Johnson as Legal Counsel
-----------------------------------------------------------
Rhino Rush, LLC, seeks authority from the U.S. Bankruptcy Court for
the District of Idaho to hire Angstman Johnson, PLLC as its legal
counsel.

The firm will provide these services:

     a. prepare schedules of assets and liabilities, statement of
financial affairs and other documents;

     b. attend at all meetings of creditors, hearings, pretrial
conferences, trials or any litigation arising in connection with
the Debtor's Chapter 11 case whether in a state or federal court;

     c. prepare, file and present to the bankruptcy court pleadings
requesting relief;

     d. prepare, file and present to the court a disclosure
statement and plan of arrangement;

     e. review claims made by creditors or interested parties, and
prepare and prosecute objections to claims as appropriate; and

     f. prepare and present a final accounting and motion for final
decree closing the bankruptcy case.

Angstman Johnson's personnel will be paid at hourly rates:

              T.J. Angstman                 $325
              Wyatt B. Johnson              $325
              Matthew T. Christensen        $325
              Sheli Fulcher Koontz          $325
              Natashs N. Hazlett            $275
              Erin J. Wayne                 $235
              Anthony Shallat               $215
              Kaleena M. Beck               $215
              Chad R. Moody                 $195
              Kevin Gilbert                 $130

The hourly rates for the firm's attorneys range from $195 to $325.
Paralegals charge between $95 and $130 per hour.

Matthew Todd Christensen, Esq., a partner at Angstman Johnson,
attests that he and his firm are disinterested persons as defined
in Section 101(14) of the Bankruptcy Code and do not represent
interest adverse to the Debtor or its bankruptcy estate.

The firm can be reached at:

     Matthew Todd Christensen, Esq.
     Angstman Johnson, PLLC
     199 N. Capitol Blvd., Ste. 200
     Boise, ID 83702
     Tel: 208-384-8588
     Fax: 208-853-0117
     Email: mtc@angstman.com
            info@angstman.com

                        About Rhino Rush LLC

Rhino Rush, LLC is a beverage manufacturer in Meridian, Idaho,
which offers a lineup of energy shots and energy drinks.

Rhino Rush sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Idaho Case No. 19-00302) on March 22, 2019. In the
petition signed by Joshua Swenson, manager, the Debtor estimated
$1,177,544 in assets and $1,174,388 in liabilities. Matthew Todd
Christensen, Esq., at Angstman Johnson, PLLC, is the Debtor's
counsel.


RUNWAY HOSPITALITY: Seeks to Hire McDowell Hetherington as Counsel
------------------------------------------------------------------
Runway Hospitality, LLC seeks authority from the U.S. Bankruptcy
Court for the Southern District of Texas to hire McDowell
Hetherington LLP as its legal counsel.

The firm will provide these services:

     (a) advise the Debtor of its powers and duties in the
continued operation of its properties;

     (b) examine claims of creditors to determine their validity
and file objections to claims as may be appropriate;

     (c) prepare a Chapter 11 plan of reorganization and pursue
confirmation of the plan; and

     (d) appear in and prosecute or defend suits and proceedings.

The firm's 2019 hourly rates are:

     Jarrod B. Martin               $350
     Kate H. Easterling             $350
     Megan Young-John               $330
     Robert P. Debelak              $300
     Nick R. Lawson                 $300
     Lara Anne Coleman, Paralegal   $175

On March 26, McDowell received a retainer in the amount of $12,500
from the Debtor.

Megan Young-John, Esq., attorney in the firm McDowell Hetherington
LLP, attests that she and MH are "disinterested persons" as that
term is defined in 11 U.S.C. 101(14).

The firm can be reached through:

     Megan Young-John, Esq.
     McDowell Hetherington LLP
     1001 Fannin Street, Suite 2700
     Houston, TX 77002
     Phone: (713) 333-5974
     Fax: (713) 337-8850
     Email: megan.john@mhllp.com

                 About Runway Hospitality LLC

Runway Hospitality, LLC is a single asset real estate debtor that
owns a commercial building located at 18005 Eastex Freeway, Humble,
Texas.

Runway Hospitality filed its voluntary petition under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Tex. Case No. 19-20138) on March
28, 2019. Jarrod B. Martin, Esq., and Megan Young-John, Esq., at
McDowell Hetherington LLP, represent the Debtor as counsel.  The
case has been assigned to Judge David R. Jones.


SANDIA TOBACCO: To Sell Estate's Assets to Fund Plan
----------------------------------------------------
Sandia Tobacco Manufacturers, Inc., filed an Amended Disclosure
Statement in Support of its Amended Chapter 11 Liquidating Plan.

General Unsecured (Non-lnsiders), classified in Class 1, are
impaired. Allowed Class 1 Claims will be paid, pro rata, from the
liquidated assets of the Debtor if and only if there are sufficient
funds to pay all priority claims in full. Class 1 will not receive
any interest on their allowed claim. The Debtor estimates there
will be no distribution to holders of allowed Class 1 Claims.

The Debtor anticipates funding the Plan through the sale of all
assets of the Estate.

A full-text copy of the Amended Disclosure Statement dated March
28, 2019, is available at http://tinyurl.com/y4e9f4mdfrom
PacerMonitor.com at no charge.

A full-text copy of the Disclosure Statement dated February 8,
2019, is available at http://tinyurl.com/y2tgrv8xfrom
PacerMonitor.com at no charge.

Based in Albuquerque, NM, Sandia Tobacco Manufacturers, Inc. filed
for chapter 11 bankruptcy protection (Bankr. D.N.M. Case No.
16-12335) on Sept. 19, 2016, listing its total assets at $390,339
and total liabilities at $9.73 million. The petition was signed by
Donna E. Woody, vice president/secretary.


SERVPRO BORROWER: S&P Assigns 'B' ICR; Outlook Stable
-----------------------------------------------------
S&P Global Ratings assigned its 'B' issuer credit rating to
Gallatin, Tenn.-based, SERVPRO Borrower, LLC (SERVPRO), which is
being acquired by Blackstone Group LP for $1.3 billion.

At the same time, S&P assigned its 'B+' issue-level rating to the
company's first-lien credit facility, which includes a $45 million
revolver and a $315 million term loan. The recovery rating is '2'
and indicates our expectation for substantial (70%-90%; rounded
estimate: 85%) recovery of principal in a default.

S&P's ratings on SERVPRO reflect the company's relatively small
scale, its narrow focus in the niche residential and commercial
mitigation and reconstruction segment, the highly fragmented and
competitive industry dynamics with low barriers to entry, and the
company's high adjusted debt leverage of over 7x, pro-forma for the
acquisition. These credit risks, however, are partially offset by
SERVPRO's good market position and dense geographic coverage which
supports service delivery, high brand-awareness, well established
relationships with key insurance providers, and predictable revenue
stream given the non-cyclical and non-discretionary nature of the
company's core service offering.

The stable rating outlook reflects S&P's expectation for solid
operating performance over the next 12 months, with revenue growth
in the mid-single-digit percent area, and healthy adjusted EBITDA
margins in the high 30% to low 40% range.

"We could lower the ratings if the company makes more aggressive
use of debt-financed acquisitions or dividend recaps that result in
sustained leverage exceeding 7x. We could also lower the rating if
we see an unexpected decline in demand for damage mitigation and
restoration services that result in diminished profitability, less
cash flow, or constrained liquidity," S&P said.

"We are unlikely to consider an upgrade given our expectation that
the company's tolerance for high debt levels will result in
leverage exceeding 6x. However, we could raise our rating if
SERVPRO can broaden its revenue scale and diversify the business,"
the rating agency said.


SHOPFACTORYDIRECT INC: Case Summary & 20 Top Unsecured Creditors
----------------------------------------------------------------
Debtor: ShopFactoryDirect Inc.
           dba Shop Factory Direct
           dba ShopFactoryDirect.com
        7224 Sandscove Ct. #6
        Winter Park, FL 32792

Business Description: ShopFactoryDirect Inc. operates an e-
                      commerce site https://shopfactorydirect.com
                      that sells home furniture, including
                      bedroom, living room, dining room, office,
                      bar & bar stools, entertainment, bathroom,
                      outdoor & patio, pool & spa, decor &
                      accessories, wall art & mirrors, and area
                      rugs.  All of its products are delivered
                      direct from the manufacturer.  The Company
                      offers free delivery on all its merchandise
                      within the 48 contiguous United States.

Chapter 11 Petition Date: April 8, 2019

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

Case No.: 19-02257

Debtor's Counsel: Aldo G. Bartolone, Jr., Esq.
                  BARTOLONE LAW, PLLC
                  1030 North Orange Avenue, Suite 300
                  Orlando, FL 32801
                  Tel: (407) 294-4440
                  Fax: (407) 287-5544
                  Email: aldo@bartolonelaw.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by William A. Bayse, 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/flmb19-02257.pdf


SKYTEC INC: LogiSYS Seeks Ch. 11 Trustee Appointment
----------------------------------------------------
Creditor, LogiSYS Systems, Inc., asked the U.S. Bankruptcy Court
for the District of Puerto Rico to order the appointment of a
Chapter 11 trustee for Skytec, Inc.

The Creditor's request was made following the Court's opinion that
the Debtor's misconduct has been deliberate, and its withholding of
crucial documents has severely prejudiced the Creditor.

Further, the Creditor pointed out that an analysis of the
Debtor’s Statement of Financial Affairs, the Monthly Operating
Reports and the proposed Disclosure Statement reveal that, before
and after the Petition Date, the compensation granted to the
Debtor’s president, Mr. Henry Barreda, to the independent
contractor acting as CFO Ms. Annie Astor, the spouse of the
Debtor’s only other shareholder, Mr. Miguel Carbonell, and to the
Debtor’s Sales Manager, Ms. Nadja Gonzalez, are excessive and
burdensome for the operation of the business and have hindered and
delayed the interests of the Debtor’s creditors.

Therefore, the Creditor believed that a Chapter 11 trustee is
necessary to administer the operations of the business of Skytec
Inc.'s estate and file collection proceedings against the affiliate
companies, shareholders and debtors of substantial amounts to the
Debtor.

LogiSYS Systems is represented by:

     Carlos A. Rodríguez-Vidal, Esq.
     Solymar Castillo Morales, Esq.
     GOLDMAN ANTONETTI & CORDOVA, LLC
     San Juan, PR 00936-8364
     Tel: (787) 759-4117
     Fax: (787) 767-9177
     Email: crodriguez-vidal@gaclaw.com
            scastillo@gaclaw.com

        -- and --

     Bryan T. Glover, Esq.
     FOSTER PEPPER PLLC
     1111 Third Avenue, Suite 3000
     Seattle, WA 98101
     Tel: (206) 447-4400
     Fax: (206) 447-9700
     Email: bryan.glover@foster.com

                 About Skytec Inc.

Skytec, Inc., is a privately-held company based in Puerto Rico that
provides wireless telecommunication solutions.  Skytec sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D.P.R.
Case No. 18-05288) on Sept. 12, 2018.  In the petition signed by
Henry L. Barreda, president, the Debtor disclosed $2,119,734 in
assets and $5,848,090 in liabilities. Judge Enrique S. Lamoutte
Inclan presides over the case. The Debtor tapped Fuentes Law
Offices, LLC as its legal counsel.


SMM INC: Proposes Colson Auction of Three Kentucky Parcels
----------------------------------------------------------
SMM, Inc. asks the U.S. Bankruptcy Court for the Western District
of Kentucky to authorize auction sale of the real estates and
improvements at and described as: (i) Parcel I - McCracken County -
1002 North 32nd Street, Paducah, Kentucky; (ii) Parcel II - Ballard
County - 859 Veterans Avenue, Kevil, Kentucky; and (iii) Parcel III
- Crittenden County - 60 Nichols Avenue, Marion, Kentucky.

The Debtor filed its Application to Employ Chris Colson of Chris
Colson Auction & Realty Co., LLC as Auctioneer on Feb. 22, 2019.
Interested parties are required to submit objections to the
Application to the Court by March 15, 2019.

Banterra Bank and Community Financial Services Bank ("CFSB"), the
only secured creditors with an interest in the properties, have no
objection to the employment of Auctioneer to auction the
properties.

The Debtor believes it is in the best interest of its estate and
its creditors for the property to be sold by public auction and
that the payment of the ordinary costs associated with the sale of
the properties including, but not limited to, payment of delinquent
ad valorem taxes to McCracken County and Ballard County, proration
of taxes for the year of closing, transfer tax, and deed
preparation are to be paid as an administrative expense of the
Debtor's estate at the closing of sale without further order of the
Court.

The contract with the auctioneer will contain the following terms.
The auction will be an "absolute" action.  The properties will be
sold with a 10% buyer's premium added to the gavel price.  The 10%
premium will be paid to the Auctioneer at closing and represents
payment of the sale commission to the auctioneer and reimbursement
of all advertising and sale expenses.

The Debtor, Banterra and CFSB agree to a "carve-out" of 2% of the
gavel price for the payment of administrative fees.  In the event
the aggregate administrative expenses are less than the Carve Out,
the remaining funds will be distributed pursuant to the priority
scheme set forth under the Bankruptcy Code.

The full amount of the gavel price, less Ordinary Cost and the
Carve Out will be immediately paid at closing first to Banterra to
satisfy its senior lien.  Any proceeds in excess of Banterra's
senior lien will be paid at closing to CFSB to satisfy its lien.
Any proceeds remaining after the payments to Banterra and CFSB will
be held by the Debtor pending further order of the Court.

Pursuant to the Agreed Order entered by the Court on Feb. 20, 2019,
the McCracken County and Ballard County properties described herein
will be auctioned by April 21, 2019.  If the net proceeds from the
sale of these properties are insufficient to satisfy the
pre-petition and post-petition claims of Banterra Bank and CFSB,
then the Crittenden County property will be scheduled for auction
within 60 days from the auction date of the McCracken County and
Ballard County properties as provided in the Agreed Order.

Interested parties may obtain information about the date, time, and
place of the sale, as well as the bid procedures to be utilized,
from the Auctioneer.

                          About SMM Inc.

SMM, Inc. is the fee simple owner of three assisted living
facilities in McCracken County, Ballard County, and Crittenden
County, Kentucky, known as New Haven Assisted Living.  The
properties have a total appraised value of $2.3 million.

SMM sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. W.D. Ky. Case No. 18-50737) on Nov. 15, 2018.  At the time
of the filing, the Debtor disclosed $2,275,000 in assets and
$1,296,170 in liabilities.  The case is assigned to Judge Alan C.
Stout.  The Debtor tapped Ryan R. Yates, Esq., at Yates Law Office,
as its legal counsel.


SOUTHCROSS ENERGY: Files for Bankruptcy Protection
--------------------------------------------------
BankruptcyData.com noted that Southcross Energy Partners, LP
(OTCQX: SXEE) and 26 affiliated Debtors filed for Chapter 11
protection with the U.S. Bankruptcy Court in the District of
Delaware, lead case number 19-10702. The Company, a master limited
partnership that provides natural gas gathering, processing,
treating, compression and transportation services and NGL
fractionation and transportation services, is represented by Robert
J. Dehney of Morris, Nichols, Arsht & Tunnell LLP. Further
board-authorized engagements include (i) Davis Polk & Wardwell LLP
as general bankruptcy counsel, (ii) Alvarez & Marsal as financial
advisor, (iii) Evercore Group L.L.C. as investment banker and (v)
Kurtzman Carson Consultants as claims agent.

The Company's petition notes between 1,000 and 5,000 creditors;
estimated assets between $610.5 million and estimated liabilities
$614.3 million. Documents filed with the Court list the Company's
three largest unsecured creditors as (i) Lewis Petro Properties
Inc. ($3.0mn trade payable), (ii) Marathon Oil EF LLC ($1.3mn trade
payable) and (iii) Urban Oil & Gas Group, LLC ($1.1mn trade
payable).

In a press release announcing the filing, Southcross advised that
it "intends to use the restructuring process to evaluate a range of
options for the Company, including a sale of the business, the
divestiture of certain assets or a standalone restructuring plan
that would strengthen the Company's financial position, accelerate
future growth and enable Southcross to better serve customers. The
Company continues to engage in constructive discussions with its
lenders and other stakeholders regarding the terms of a financial
restructuring plan and is focused on achieving a resolution as
expeditiously as possible."

James W. Swent III, Southcross’s Chairman, President and CEO,
commented, "Over the course of the last several years, Southcross
has continued to adapt to the changing and challenging market
environment in which we operate, but our strong underlying business
has continued to labor under a heavier debt burden than most of our
competitors. Our objective is to use the restructuring process to
explore a range of strategic alternatives, including a potential
sale of the Company, while on a parallel track, we are working to
restructure our balance sheet to reduce leverage, enhance
flexibility and prepare for a potential emergence as a viable, more
profitable company."

Debtor-in-Possession (DIP) Financing

The press release also noted the Debtors have received a commitment
for $255 million in debtor-in-possession (DIP) financing from its
current lenders.

Events Leading to the Chapter 11 Filing

In a declaration in support of the Chapter 11 filing, Michael B.
Howe, the Debtors' Senior Vice President and Chief Financial
Officer detailed the events leading to Southcross’s Chapter 11
filing: "Businesses throughout the natural gas industry came under
intense pressure during 2015 and 2016, when gas prices (measured
per million BTU at the Henry Hub) dropped from a high of $8.15 on
February 10, 2014, to a low of $1.49 on March 4, 2016, and
extracted gas volumes received at Southcross’s gathering and
processing facilities dropped from 494 million cubic feet per day
in November 2015 to 281 million cubic feet per day in December
2016.

Southcross's business depends almost entirely on the demand for
processing of newly extracted natural gas, and its experience
during the crash was no exception: the price of its common units
plummeted from a peak of $24.79 on July 7, 2014, to a low of $0.38
on February 11, 2016. While dozens of its peers (including
Holdings) filed for chapter 11 as a result of commodity declines,
Southcross narrowly avoided a bankruptcy filing through operational
cutbacks, several capital contributions from Holdings and the
Sponsors, and a waiver of certain financial covenants under the
Revolving Credit Agreement. Despite avoiding chapter 11 during the
crash, Southcross has continued to experience strong headwinds.
Some of its major facilities have been permanently shut down.

The Bonnie View facility has only recently come back online after
significant capital expenditures, and Southcross continued to labor
under a heavier debt burden than competitors that equitized a
substantial portion of their funded debt starting in 2015.
Meanwhile, natural gas prices have stayed consistently low, with
current prices below $3.00 per million BTU.

Southcross believes that an orderly sale of its assets will likely
maximize value for its stakeholders. Without chapter 11 and the
availability of post-petition financing, Southcross would likely be
unable to execute on this strategy.

First, the Revolving Credit Facility matures on August 4, 2019.
Southcross has been unable to negotiate an extension or refinancing
and cannot pay off the balance when due. Accordingly, Southcross's
audited financial statements, which is to be released on April 1,
2019, will include a "going concern" qualification, giving rise to
a default under both Credit Agreements. Furthermore, those audited
financial statements will show that Southcross failed to meet
certain of its financial covenants as of the end of 2018. Perhaps
more urgently, Southcross is experiencing an immediate liquidity
crisis due to significant liquidity losses over the past quarter,
included a scheduled reduction of commitments under the Revolving
Credit Facility and requests from key counterparties for Southcross
to provide additional credit support, such as cash prepayments and
letters of credit.

Meanwhile, Southcross has been unable to make certain
representations regarding its financial condition that are
necessary in order to borrow new money or obtain new letters of
credit under the Revolving Credit Facility."

                            About Southcross

Southcross Energy Partners, L.P. is a master limited partnership
that provides natural gas gathering, processing, treating,
compression and transportation services and NGL fractionation and
transportation services. It also sources, purchases, transports and
sells natural gas and NGLs. Its assets are located in South Texas,
Mississippi and Alabama and include two cryogenic gas processing
plants, a fractionation facility and approximately 3,100 miles of
pipeline. The South Texas assets are located in or near the Eagle
Ford shale region. Southcross is headquartered in Dallas, Texas.

At April 1, 2019, Southcross Energy and affiliates reported
$610,452,000 in total assets and $614,260,000 in total
liabilities.

On April 1, 2019, Southcross Energy Partners, LP and 26 of its
affiliates filed voluntary Chapter 11 petitions (Bankr. D. Del.,
Lead Case No. 19-10702.) The petitions were signed by Michael B.
Howe, senior vice president and chief financial officer.

The Hon. Mary F. Walrath presides over the Debtors' cases.

The Debtors tapped Davis Polk & Wardwell LLP as general bankruptcy
counsel; Morris, Nichols, Arsht & Tunnell LLP as Delaware
bankruptcy counsel; Alvarez & Marsal as financial advisor; Evercore
Group, L.L.C. as investment banker; and Kurtzman Carson Consultants
LLC as notice and claims agent.


SOUTHCROSS ENERGY: Terminates Offerings Under Incentive Plans
-------------------------------------------------------------
Southcross Energy Partners, L.P. has filed post-effective
amendments relating to these registration statements on Form S-8,
filed with the Securities and Exchange Commission by the
Partnership:

   * Registration Statement on Form S-8 (No. 333-184760),
pertaining
     to the registration of 1,750,000 common units issuable
pursuant
     to the Southcross Energy Partners, L.P. 2012 Long-Term
     Incentive Plan, which was filed with the SEC on Nov. 5, 2012;
     and

   * Registration Statement on Form S-8 (No. 333-208391),
pertaining
     to the registration of 4,500,000 common units issuable
pursuant
     to the 2012 LTIP, which was filed with the SEC on Dec. 8,
2015.

On April 1, 2019, Southcross Energy Partners GP, LLC, the general
partner of the Partnership, the Partnership and certain of the
Partnership's subsidiaries filed voluntary petitions for relief
under Chapter 11 of the Bankruptcy Code in the U.S. Bankruptcy
Court for the District of Delaware.  The Debtors' have proposed to
jointly administer their Chapter 11 cases under the caption In Re
Southcross Energy Partners, L.P., Case No. 19-10702.

In connection with the foregoing, the Partnership has terminated
all offerings of securities pursuant to the Registration
Statements.  In accordance with an undertaking made by the
Partnership in the Registration Statements to remove from
registration, by means of a post-effective amendment, any
securities that remain unsold at the termination of each offering,
the Partnership removes from registration any and all securities
registered but unsold under the Registration Statements, if any, as
of April 1, 2019.

                      About Southcross Energy

Southcross Energy Partners, L.P. --
http://www.southcrossenergy.com/-- is a master limited partnership
that provides natural gas gathering, processing, treating,
compression and transportation services and NGL fractionation and
transportation services.  It also sources, purchases, transports
and sells natural gas and NGL.  The Partnership's assets are
located in South Texas, Mississippi and Alabama and include two gas
processing plants, one fractionation facility, one treating
facility and gathering and transportation pipelines.

Southcross Energy reported a net loss of $507.78 million for the
year ended Dec. 31, 2018, compared to a net loss of $67.59 million
for the year ended Dec. 31, 2017.  As of Dec. 31, 2018, the Company
had $610.45 million in total assets, $614.26 million in total
liabilities, and a total partners' deficit of $3.80 million.

Deloitte & Touche LLP, in Dallas, Texas, the Company's auditor
since 2010, issued a "going concern" qualification in its report
dated April 1, 2019, on the Partnership's consolidated financial
statements for the year ended Dec. 31, 2018, citing that the
Partnership is in default of certain covenants contained in its
debt agreements and on April 1, 2019, the Partnership filed
voluntary petitions for relief under Chapter 11 of the United
States Bankruptcy Code that raise substantial doubt about its
ability to continue as a going concern.

                          *     *     *

In January 2019, S&P Global Ratings withdrew its 'CCC-' long-term
issuer credit rating on Southcross Energy Partners L.P. and its
'CCC-' issue-level rating and '3' recovery rating on the
partnership's senior secured debt at the partnership's request.  At
the time of the withdrawal, S&P's outlook on the partnership was
negative.

In December 2018,Moody's Investors Service downgraded Southcross
Energy's Corporate Family Rating to Caa3 from Caa2, Probability of
Default Rating to Ca-PD from Caa2-PD, and senior secured term loan
rating to Caa3 from Caa2.


SOUTHCROSS ENERGY: Widens 2018 Net Loss to $507.8 Million
---------------------------------------------------------
Southcross Energy Partners, L.P., has filed with the Securities and
Exchange Commission its Annual Report on Form 10-K reporting a net
loss of $507.78 million on $618.13 million of total revenues for
the year ended Dec. 31, 2018, compared to a net loss of $67.59
million on $665.94 million of total revenues for the year ended
Dec. 31, 2017.

As of Dec. 31, 2018, the Company had $610.45 million in total
assets, $614.26 million in total liabilities, and a total partners'
deficit of $3.80 million.

Deloitte & Touche LLP, in Dallas, Texas, the Company's auditor
since 2010, issued a "going concern" qualification in its report
dated April 1, 2019, on the Partnership's consolidated financial
statements for the year ended Dec. 31, 2018, citing that the
Partnership is in default of certain covenants contained in its
debt agreements and on April 1, 2019, the Partnership filed
voluntary petitions for relief under Chapter 11 of the United
States Bankruptcy Code that raise substantial doubt about its
ability to continue as a going concern.

               Recent Events Affecting Liquidity

The Partnership said its liquidity and ability to maintain
compliance with debt covenants have been negatively impacted by its
levels of indebtedness.  

Southcross Energy said "Despite our significant efforts to improve
our financial condition, we have continued to face increasing
liquidity concerns.  Due to liquidity constraints and restrictions
and limitations on our ability to pay interest in cash, common
units or additional indebtedness, we did not make our interest
payment of $7.4 million that was due on March 29, 2019."

On April 1, 2019, the Partnership and its subsidiaries filed
voluntary petitions for relief under Chapter 11 of the Bankruptcy
Code.  The Debtors have filed first day motions, which were
designed primarily to minimize the impact of the Chapter 11
proceedings on its operations, customers and employees.  The
Partnership's capital budget for 2019 is limited in order to
preserve its liquidity during the pendency of the bankruptcy
process.  The Company will continue to operate its businesses as
"debtors in possession" under the jurisdiction of the Bankruptcy
Court and in accordance with the applicable provisions of the
Bankruptcy Code and orders of the Bankruptcy Court.

"We expect to incur significant costs associated with the
bankruptcy process, including legal, financial and restructuring
advisors to the Partnership and certain of our creditors.  Our
ability to obtain confirmation of a successful plan of
reorganization in timely manner is critical to ensuring our
liquidity is sufficient during the bankruptcy process.

"For the duration of the of the Chapter 11 proceedings, our
operations and our ability to develop and execute our business plan
are subject to significant risks and uncertainties associated with
Chapter 11 proceedings.  As a result of these significant risks and
uncertainties, our assets, liabilities, unitholders' equity
(deficit), officers and/or directors could be significantly
different following the outcome of the Chapter 11 proceedings, and
the description of our operations, properties and capital plans
included in these financial statements may not accurately reflect
our operations, properties and capital plans following the Chapter
11 proceedings," Southcross Energy added.

The Company's report on Form 10-K is available from the SEC's
website at https://is.gd/DaRUZR.

                       About Southcross Energy

Southcross Energy Partners, L.P. --
http://www.southcrossenergy.com/-- is a master limited partnership
that provides natural gas gathering, processing, treating,
compression and transportation services and NGL fractionation and
transportation services.  It also sources, purchases, transports
and sells natural gas and NGL.  The Partnership's assets are
located in South Texas, Mississippi and Alabama and include two gas
processing plants, one fractionation facility, one treating
facility and gathering and transportation pipelines.

                           *     *     *

In January 2019, S&P Global Ratings withdrew its 'CCC-' long-term
issuer credit rating on Southcross Energy Partners L.P. and its
'CCC-' issue-level rating and '3' recovery rating on the
partnership's senior secured debt at the partnership's request.  At
the time of the withdrawal, S&P's outlook on the partnership was
negative.

In December 2018,Moody's Investors Service downgraded Southcross
Energy's Corporate Family Rating to 'Caa3' from 'Caa2', Probability
of Default Rating to 'Ca-PD' from 'Caa2-PD', and senior secured
term loan rating to 'Caa3' from 'Caa2'.


STORE IT REIT: Public Storage Buying Katy Property for $4.7 Million
-------------------------------------------------------------------
Store it REIT, LLC, asks the U.S. Bankruptcy Court for the Southern
District of Texas to authorize the sale of interest in the Houston
self-storage facility located at 1001 South Mason, Katy, Texas to
Public Storage for $4.7 million.

Objections, if any, must be filed within 21 days of the date the
Motion was served.

Expedited relief is requested because the Purchase Agreement needs
to be approved to move forward with the 30-day due diligence
period.  Further, the lender on South Mason has been working with
the Chief Restructuring Officer, Marc Schwartz, but has indicated
it is not amenable to any further delay and needs a closing on the
property quickly.  The lender has threatened to pursue its legal
remedies if action is not taken swiftly.  

The CRO has worked with the other tenants-in-common identified who
have an interest in South Mason and has obtained written
confirmation that each co-owner consents to the sale pursuant to
the terms in the Purchase Agreement with Public Storage.  All
parties believe that the sale to Public Storage is in their best
interests and provides a greater benefit than any other purchase
offer received.

Store It holds interests as tenant-in-common in self-storage
facilities located in the Houston and Fort Worth, Texas
metropolitan areas.  Its largest asset is its interest in South
Mason.  Houston South Mason Self-Storage TIC 5, L.P.  is a co-owner
of South Mason.  Store It is the General Partner of TIC 5.  In
March 2017, TIC 5 acquired AQQ Houston's interests in TIC 5.  After
that acquisition, TIC 5 owned 76.25% of South Mason.  Because Store
It is TIC 5's General Partner and Evergreen REIT, LP, which is
reportedly 98.64% owned by the Store It, is the only limited
partner of TIC 5, Store It controls all aspects of TIC 5.

Citizens 1st Bank is the lender for South Mason.  On Dec. 19, 2016,
Citizens recorded a deed of trust against South Mason which lists
each tenant-in-common as a grantor.  The tenants-in-common who own
South Mason are (i) TIC 5, (ii) Houston South Mason Self Storage
TIC 6, LP, (iii) Houston South Mason Self Storage TIC 1, LP, and
(iv) Houston South Mason Self Storage TIC 4, LP (excluding TIC 5
the "TICs").   Citizens alleges the payoff amount on the loan
through April 1, 2019 is $2,607,680.

Initially, Store It believed that a build out of the last phase of
construction on South Mason would maximize value.  However, the CRO
and TICs have been unable to obtain financing  on reasonable terms
and the time delay involved in such build out with an uncertain
market raises significant concerns with the viability of such a
plan.  Given changes to the market and pressure from Citizens,
Store It, and the TICs believe it is more appropriate to sell at
this time.

The CRO and TICs were approached by potential purchasers for South
Mason, but the highest and best offer received was that of Public
Storage, which made a cash offer of $4.7 million.  The Debtor,
therefore, asks authority to sell South Mason to Public Storage.
Public Storage is a publicly traded company with total assets of
$10.7 billion as of Sept. 30, 2018 and the ability to close on the
acquisition quickly and without any financing contingencies.

Store It provided funds to construct South Mason and for other
purposes.  South Mason claims it is owed approximately $750,000 for
these services and loans.  The TICs dispute that Store It is owed
the entire amount Store It claims is owed, but agree some amount is
due.  Store It and the TICs agree that a dispute over what is owed
to Store It should not delay a sale.  They agree such claim
attaches to the sale proceeds until resolved and that sales
proceeds will be reserved in an amount equal to the liabilities
recorded on the books of South Mason until such claims are
resolved, distributions will be made to TIC 5 and TICs from the
sales proceeds in excess of this amount.   

Prior to the Petition Date, Store It entered into a court approved
settlement with the bankruptcy estate of American Spectrum Realty,
Inc. ("ASR"), Case No. 8:15-bk-10721-SC in the United States
Bankruptcy Court for the Central District of California, which
deals with the sale of South Mason.  Post-settlement, Store It
acquired AQQ Houston's interest in South Mason.  The ASR Settlement
also provided that Jay Carden, a principal of Store It, will pay to
ASR an amount equal to 50% of his indirect interest (10%) in the
aggregate amount of net proceeds.

As such, no distribution will be made to Carden or his affiliates,
including but not limited to ASJ Realty Advisors, LLC, without
resolving the proof of claim filed in this case by ASR at Claim
Registry No. 18.1   The sale will provide proceeds to Store It but
only through administration of the estate and/or a Plan would
Carden or his affiliates be due any payments as unsecured creditor
claims need to be resolved prior to distribution to equity.

By the Motion, pursuant to Sections 105 and 363 of the Bankruptcy
Code and Bankruptcy Rules 2002 and 6004, the Debtor asks (i)
approval of the Purchase Agreement and the transaction contemplated
therein; (ii) authorization of the sale of South Mason to the
Public Storage free and clear of all liens, claims, interests, and
encumbrances; (iii) approval of the assumption and assignments of
the rental agreements between United Properties Group, doing
business as 1st American Store-It, and the storage renters; and
waiver of any 14-day stay imposed by Bankruptcy Rules 6004 and
6006.

The CRO proposes to sell South Mason with the consent of the TICs
to Public Storage for pursuant to the Purchase Agreement.

The material terms of the Purchase Agreement are:

     a. Purchase Price: The purchase price is $4.7 million;

     b. Deposit: $75,000

     c. Due Diligence: 30 days due diligence

     d. Closing: 15 days after due diligence period expires

     e. Escrow and Title Insurance: To be furnished by either Old
Republic National Title Insurance Co. or First American Title
Insurance Co.

     f. Broker's Fee: Broker to be paid 3% from sale proceeds

     g. Taxes: The real property taxes will be prorated between
Public Storage and the Seller.

     h. Due Diligence Records: CRO will make a good faith effort to
provide due diligence records but can only provide the records
available to CRO.

In the case, the sale of South Mason will yield substantial value
to Store It and given the consent of the TICs reduce any litigation
which would ensue in the event of a contested sales process, as
well as avoid any potential effort of Citizens to seek to enforce
its remedies against South Mason.  The CRO believes that the sales
price is fair and reasonable considering the valuation of the
property given by Store It, other offers that have been received
since CRO was appointed, South Mason’s appraised value, and the
CRO's estimation as to value.

Store It asks that the sale of assets under the Agreement be free
and clear of any liens, claims and encumbrances.

Store It asks that the Court waive the 14-day stay imposed by
Bankruptcy Rule 6004(h), as the exigent nature of the relief sought
justifies immediate relief.

From the sale proceeds, the CRO proposes to pay the costs of the
sale, including reasonable attorney's fees, real estate
commissions, and taxes.  Prior to and during the case, non-Debtor
affiliate TICs were working with a broker who has experience with
the sale of storage facilities, and he facilitated the sale with
Public Storage.  

In addition, the CRO proposes to pay all creditors that have an
undisputed secured interest in South Mason, in order of priority,
as of the date of closing.  Each TIC will be paid their
proportionate interest in South Mason after a resolution of Store
It's claim for financing the construction and other expenses of
South Mason.  Store It stands to recover $750,000 plus 76% of the
net profit.  For this reason, the sale is in the best interest of
Store It, its estate, creditors, and other parties in interest and
should be approved.   

An estimate of the amounts and distributions at closing is provided
in Exhibit C.  The amounts set forth in Exhibit C are merely
estimates.  Further, it is acknowledged that the TICs dispute the
amount owed to Store It for loans and/or transfers provided for the
benefit of South Mason.  The parties hope to reach a resolution on
the amount without further litigation, but the parties reserve all
rights regarding same. The claim of Store It for such amounts will
attach to the sale proceeds.  For the purposes of disbursements
made by Store It or recovered by Store It, only those amounts which
are paid to Store It should be deemed to be a disbursement.

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

      http://bankrupt.com/misc/Store_It_142_Sales.pdf

                       About Store It REIT

Store It REIT, Inc., formerly known as Evergreen Realty REIT, Inc.,
and American Spectrum REIT I, Inc., is a privately held company in
Ketchum, Idaho engaged in activities related to real estate.  The
Company has 98.64% equity interest in Evergreen REIT, LP.
Evergreen REIT, LP, is a real estate investment trust owning
interest in entities that own tenant in common, limited
partnership, and/or general partnership interest in three
self-storage facilities.

Store It REIT filed for Chapter 11 bankruptcy protection (Bankr.
S.D. Tex. Case No. 18-32179) on April 27, 2018, listing $13.18
million in total assets and $127,143 in total liabilities.  The
petition was signed by William J. Carden, president and director.
Judge Marvin Isgur presides over the case.  The Debtor tapped
Deirdre Carey Brown, Esq., at Hoover Slovacek LLP, as its
bankruptcy counsel.

On July 3, 2018, the Office of the U.S. Trustee appointed an
official committee of equity security holders.  The equity
committee tapped Polsinelli PC as its legal counsel.

The equity committee has sought appointment of an examiner in the
company's Chapter 11 case.

The Debtor has filed a plan of liquidation and disclosure
statement.

On Sept. 10, 2018, Marc Schwartz was appointed as Store It's chief
restructuring officer.


SUMMIT FINANCIAL: Unsecured Creditors Seek Trustee Appointment
--------------------------------------------------------------
The Official Committee of Unsecured Creditors requested the U.S.
Bankruptcy Court for the Southern District of Florida to enter an
order appointing a Chapter 11 trustee for Summit Financial Corp.

The Committee sought for the Ch. 11 trustee appointment given that
the officers and directors of the Debtor engaged in misconduct both
prior to and subsequent to the Debtor's bankruptcy filing, and such
individuals cannot be trusted with the fiduciary responsibility to
maximize recovery for unsecured creditors.

Hence, the Committee believed that an independent fiduciary is
required to make his or her own determination on the best course of
action with respect to whether the case should remain in Chapter 11
or be converted to Chapter 7, and the disposition of the Debtor's
Loan Portfolio.

The Committee noted that neither of the options can or should
remain in the hands of the Debtor and its principals, Alvin
Wheeler, David Wheeler, and Scott Wheeler given the substantial
conflicts of interest which exist between what is in the best
interests of the Debtor's estate and creditors and what the
Wheelers have made clear is their number one priority and interest
- obtaining unwarranted and inappropriate releases from the Debtor
in their favor and in favor of family members.

The Committee is represented by:

     Craig A. Pugatch, Esq.
     Kenneth B. Robinson, Esq.
     RICE PUGATCH ROBINSONS STORFER & COHEN, PLLC
     101 NE Third Avenue, Suite 1800
     Fort Lauderdale, FL 33301
     Tel: (954) 462-8000
     Email: capugatch@rprslaw.com
            krobinson@rprslaw.com

                 About Summit Financial Corp

Summit Financial Corp -- https://www.summitfinancialcorp.org/ --
provides financing by purchasing and servicing retail installment
sales contracts originated at franchised automobile dealerships and
select independent used car dealerships located throughout Florida,
Alabama, and Georgia. From its location in Plantation, Florida,
Summit Financial provides financing for automobile loans for
customers that fail to meet the standards of financing from
conventional sources, such as most banks, credit unions and other
national finance companies. The Company was founded in 1984.

Summit Financial filed a Chapter 11 petition (Bankr. S.D. Fla. Case
No. 18 13389) on March 23, 2018.  In the petition signed by David
Wheeler, vice president, the Debtor estimated $100 million to $500
million in assets and liabilities.

Judge Raymond B Ray presides over the case.

Leiderman Shelomith Alexander + Somodevilla, PLLC, is serving as
general bankruptcy counsel to the Debtor.  Douglas J. Jeffrey,
P.A., led by principal Douglas J. Jeffrey, is serving as general
counsel and special counsel to the Debtor.  Moecker Auctions, Inc.,
is the appraiser.  Dinnall Fyne & Company Inc., is the accountant.
Ideal Corporate Funding, Inc., has been tapped by the Debtor to
evaluate its strategic options with respect to securing financing.

The U.S. Trustee for Region 21 on April 20, 2018, appointed seven
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 case.  The Committee retained Craig A. Pugatch
and Rice Pugatch Robinson Storfer & Cohen, PLLC as its counsel; and
KapilaMukamal, LLP as its forensic accountant and financial
advisor.


SUNIVA INC: Directed to Pay 2017, 2018 Subject Taxes
----------------------------------------------------
Bankruptcy Judge Kevin Gross addresses the tax dispute between
Debtor Suniva, Inc. and SQN Asset Servicing, LLC. The issue is
whether Debtor is liable for the Government Units'1 2017 ad valorem
taxes and 2018 ad valorem taxes assessed against the Debtor's
former equipment which SQN and Wanxiang American Corporation
foreclosed upon; or whether Debtor is free of liability for the
Subject Taxes, and the Equipment which SQN now owns is subject to
foreclosure due to the encumbering

Judge Gross holds that Debtor Suniva, Inc. is liable for the
Subject Taxes pursuant to the Settlement Agreement and the
Equipment is also subject to foreclosure due to the encumbering
2017 Tax Liens surviving SQN's foreclosure.

The Court's decision turns entirely on the Settlement Agreement
which the Court approved by Order Approving the Global Settlement,
dated Nov. 20, 2018.

In the Court-approved Settlement Agreement, the Debtor and SQN,
among others, settled their differences. The Settlement Agreement
was broad in its coverage. It provided for dismissal of litigation,
the sale to Debtor's DIP lender, Lion Point Capital, L.P. of SQN's
interests and claims in post-petition lending facilities, releases
and other important matters. The Settlement Agreement also required
SQN and Wanxiang, together with Debtor, to sign a lease of the
Equipment to Debtor and a license agreement covering Debtor's use
of intellectual property which SQN then owned. SQN then claimed
that its refusal to sign the Lease and License stemmed from the
dispute over who was responsible for the payment of the Subject
Taxes. Debtor argued that it was not responsible or even subject to
the Subject Taxes. SQN argued that since the tax liability attached
on January 1 of each year and Debtor owned the Equipment on Jan. 1,
2017 and Jan. 1, 2018, that Debtor was responsible for the Subject
Taxes. Debtor counter-argued that SQN was not required to pay the
Subject Taxes but that the Subject Taxes encumbered the Equipment,
i.e., followed the Equipment.

Ad valorem taxes include the Subject Taxes on personal property. As
costs and carrying costs include ad valorem taxes, it follows that
costs and the carrying costs include the Subject Taxes. As the
Subject Taxes are "costs" and "carrying costs" under Section 16(b)
of the Settlement Agreement, the Court need not determine whether
they are "exit costs or any other costs." The Settlement Agreement
addresses the proper allocation of responsibility for the Subject
Taxes. Thus, the Debtor is liable for the Subject Taxes pursuant to
the Settlement Agreement. The language in Section 11 makes it clear
that the tax obligation will survive the Plan Effective Date and
thereby become an obligation of the then reorganized Debtor.

Debtor argues that Section 16(b) does not obligate it, or SQN, to
pay the Subject Taxes. However, Debtor will have to pay the Subject
Taxes if it expects to confirm its Plan. The Settlement Agreement
resolved the issues between Debtor and SQN and given Section 16(b),
the payment of the Subject Taxes was settled as Debtor's
responsibility.

The Court, in granting the Debtor's Motion to Enforce Settlement
Agreement, orders the Debtor immediately to pay the 2017 and 2018
Subject Taxes and any interest and penalties.

A copy of the Court's Memorandum Opinion dated March 25, 2019 is
available at:

     http://bankrupt.com/misc/deb17-10837-1143.pdf

                   About Suniva, Inc.

Founded in 2007 by Dr. Ajeet Rohatgi, Suniva, Inc. --
http://www.suniva.com/-- is a manufacturer of PV solar cells with
manufacturing facilities at its metro-Atlanta, Georgia headquarters
as well as in Saginaw, Michigan.

Impacted by Chinese manufacturers who are able to flood the U.S.
market for solar cells and modules with cheap imports, Suniva,
Inc., filed a voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Case No. 17-10837) on April 7,
2017.  Suniva estimated $10 million to $50 million in assets and
$100 million to $500 million in debt.

The Hon. Kevin Gross is the case judge.

Kilpatrick, Townsend & Stockton LLP is serving as general counsel
to the Debtor. Potter Anderson & Corroon LLP is serving as Delaware
counsel, with the engagement led by Stephen R. McNeill, Jeremy
William Ryan.  Garden City Group, LLC, is the claims and noticing
agent.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on April 27,
2017, appointed five creditors of Suniva, Inc., to serve on the
official committee of unsecured creditors.  The Committee tapped
Seward & Kissel LLP as counsel, Morris, Nichols, Arsht & Tunnell
LLP as co-counsel, and Emerald Capital Advisors as financial
advisors.


SUNTEC ALUMINUM: Must File Plan and Disclosures Before June 28
--------------------------------------------------------------
Bankruptcy Judge Caryl E. Delano ordered Suntec Aluminum LLC to
file a Plan and Disclosure Statement on or before June 28, 2019.

The Disclosure Statement will, at the minimum, contain adequate
information pertaining to the Debtor in the following areas:

   (a) Pre- and post-petition financial performance;

   (b) Reasons for filing Chapter 11;

   (c) Steps taken by the Debtor since filing of the petition to
facilitate its reorganization;

   (d) Projections reflecting how the Plan will be feasibly
consummated;

   (e) A liquidation analysis; and

   (f) A discussion of the Federal tax consequences as described in
section 1125(a)(1) of the Bankruptcy Code.

If the Debtor fails to file a Plan and Disclosure Statement by the
Filing Deadline, the Court will issue an Order to Show Cause why
the case should not be dismissed or converted to a Chapter 7.

Suntec Aluminum LL filed for chapter 11 bankruptcy protection
(Bankr. M.D. Fla. Case No. 19-01888) on March 6, 2019, and is
represented by Leon A. Williamson, Jr., Esq.


SWIFT AIR: Court Junks Redeye, et al., Bid to Exclude Evidence
--------------------------------------------------------------
Defendants in the case captioned MORRIS ANDERSON & ASSOCIATES,
LTD., Litigation Trustee for the  Reorganized Debtor, Plaintiff, v.
REDEYE II, LLC, et al., Defendants, Adversary No. 2:14-ap-00534-DPC
(Bankr. D. Ariz.) filed a motion in limine no. 1 on Jan. 29, 2019:
Motion to Exclude Evidence Concerning the Legacy Receivable
Transaction seeking to preclude Plaintiff's introduction of "any
evidence or argument regarding the Legacy Receivable transaction at
trial, or with respect to further proceedings in this case."

After careful consideration, Bankruptcy Judge Daniel P. Collins
denies the Motion but limits Plaintiff's introduction of evidence
or argument concerning the Legacy Receivable to the extent
MorrisAnderson & Associates, Ltd. contends (1) that the Legacy
Receivable existed because of actions or inactions by or at the
direction of one or more of the Defendants, (2) that the Legacy
Receivable was an asset of Debtor which one or more of the
Defendants caused to be paid to Moyes to be applied to reduce the
Debtor's debts owed under the Moyes Note, and/or (3) that such
actions or inactions by the Defendants constitute evidence that
Defendants breached their fiduciary duties to the Debtor. The Court
will not consider evidence concerning the collectability of the
Legacy Receivable or the Debtor's solvency or insolvency when the
Legacy Receivable was allegedly transferred to Moyes to be applied
to the Moyes Note. Rather, the Court will assume that, from Jan. 1,
2011, forward, the Legacy Receivable was uncollectible and the
transfer of the Legacy Receivable did not alter the solvency or
insolvency of the Debtor.

Defendants' Motion is largely directed at Plaintiff's efforts to
assert claims related to the Legacy Transaction. The Court has
already barred Plaintiff's efforts to add those claims. The Court,
however, did not bar the introduction of all evidence pertaining to
the Legacy Transactions. The Court will admit evidence of the
Legacy Transactions but only under the limitations outlined. Such
evidence cannot increase the size of the damages sought by
Plaintiff but may be used to support claimed liability of
Defendants on Plaintiff's breach of fiduciary duty claims.

A copy of the Court's Order dated Feb. 7, 2019 is available at
https://bit.ly/2WOaswh from Leagle.com.

MORRIS ANDERSON & ASSOCIATES, LTD., Plaintiff, represented by SCOTT
R. GOLDBERG -- scott@biz.law -- SCHIAN WALKER, P.L.C., TYLER JARED
GRIM , THORPE SHWER, P.C., CODY J. JESS -- cody@biz.law.com --
SCHIAN WALKER, PLC, ALISA C. LACEY , STINSON LEONARD STREET LLP,
NATHAN T. MITCHLER , SCHIAN WALKER, P.L.C. & DALE C. SCHIAN --
dale@biz.law -- SCHIAN WALKER, P.L.C.

REDEYE II, L.L.C., Defendant, represented by ANTHONY P. CALI --
anthony.cali@stinson.com -- Stinson Leonard Street, ALISA C. LACEY
-- alisa.lacey@stinson.com -- STINSON LEONARD STREET LLP, TERESA M.
PILATOWICZ , GARMAN TURNER GORDON, THOMAS J. SALERNO --
Thomas.salerno@stinson.com -- Stinson Leonard Street, LLP &
CHRISTOPHER C. SIMPSON -- Christopher.simpson@stinson.com --
STINSON LEONARD STREET LLP.

JANE DOE BURDETTE, J. KEVIN BURDETTE, LUXURY ENTERPRISES, INC.,
LUXURY AIR, LLC, SPORTS JET, LLC, TEAMJET ENTERPRISES, INC.,
TEAMJET HOLDINGS, LLC, TEAMJET, LLC, TRANSJET 3, LLC, TRANSJET 2,
LLC, TRANSJET 1, LLC, TRANSJET, INC., OPULENT AIR, LLC, OPULENT
ENTERPRISES, INC., TRANSPAY, INC., TRANSPORT RISK MANAGMENT, INC.,
SWIFT AVIATION SALES, INC., SWIFT AVIATION MANAGEMENT, INC., SWIFT
AVIATION GROUP, INC., SME STEEL CONTRACTORS, INC., INTERSTATE
EQUIPMENT LEASING, LLC, SWIFT AIRCRAFT MANAGEMENT, LLC, JERRY AND
VICKIE MOYES FAMILY TRUST, VICKIE MOYES, JERRY MOYES & BRIAD
DEVELOPMENT WEST, LLC, Defendants, represented by ANTHONY P. CALI,
Stinson Leonard Street, TERESA M. PILATOWICZ , GARMAN TURNER GORDON
& THOMAS J. SALERNO , Stinson Leonard Street, LLP.

                      About Swift Air

Swift Air LLC filed a Chapter 11 petition in its home-town in
Phoenix (Bankr. D. Ariz. Case No. 12-14362) on June 27, 2012.  The
Debtor estimated assets of under $1 million and debts exceeding $10
million.  Michael W. Carmel, Ltd., serves as counsel to the
Debtor.

Pursuant to the order confirming the Third Amended Plan of
Reorganization for Swift Air, MorrisAnderson & Associates, Ltd.,
was appointed as litigation trustee.


SYNERGISTIKS INC: Ct. Grants Mercedes-Benz Bid for Default Judgment
-------------------------------------------------------------------
District Judge Kim R. Gibson granted Plaintiff Mercedes-Benz
Financial Services USA LLC's motion for default judgment against
Defendant Synergistiks, Inc. in the case captioned MERCEDES-BENZ
FINANCIAL SERVICES USA LLC, a Delaware limited liability company,
individually and in its capacity as servicer and attorney-in-fact
for Daimler Trust, formerly known as DCFS USA LLC, Plaintiff, v.
SYNERGISTIKS, INC., a Pennsylvania corporation, HAROLD G.
WILLIAMSON, an individual, and ROBERT WILLIAMSON, an individual,
Defendants, Case No. 3:18-cv-184 (W.D. Pa.).

Before entering default judgment, a district court must be
satisfied that (1) the Chamberlain factors favor the entry of
default judgment, (2) the court has subject matter and personal
jurisdiction, and (3) the plaintiff's complaint plausibly states a
claim.

First, assessing the Chamberlain factors, the Court finds that the
factors favor granting default judgment. Plaintiff will clearly be
prejudiced if default judgment is denied-because Defendant has yet
to respond or appear in any way, Plaintiff's claims and potential
for recovery will remain indefinitely suspended in legal limbo
unless default judgment is entered. Furthermore, because Defendant
has not filed an answer or motion to dismiss, the Court has no
knowledge of any defenses Defendant may have. Similarly, because
Defendant has not appeared, the Court cannot evaluate whether
Defendant has a good reason for delay that could weigh against
granting default judgment. Thus, the Chamberlain factors support
the entry of default judgment in favor of Plaintiff.

Second, the Court is satisfied that Defendant, a Pennsylvania
corporation with a principal place of business in Windber,
Pennsylvania, is subject to personal jurisdiction in Pennsylvania.
Moreover, in accordance with Federal Rule of Civil Procedure 4(h),
Plaintiff served an agent of Defendant authorized by law to receive
service, which removes concerns related to proper service.
Furthermore, through Plaintiff's Complaint and Disclosure
Statement, Plaintiff has provided sufficient evidence that this
Court has diversity jurisdiction pursuant to 28 U.S.C. section
1332.

Finally, the Court is satisfied that Plaintiff plausibly stated
claims for breach of Lease 4925 and the Loan Agreements by alleging
that (1) the deficiency balance under Lease 4925 and the balances
of the Loan Agreements are due; (2) Defendant failed to pay the
amounts due; and (3) because of Defendant's failure to pay,
Plaintiff has been damaged in the amount of $866,847.50. Plaintiff
has also adequately proven its claimed damages by providing
affidavits and thorough documentary evidence to support (1) the
amount of principal due under the Loan Agreements and the
deficiency balance of Lease 4925; (2) the amount of interest due;
and (3) the amount of attorney's fees due.

The Court, therefore, grants Plaintiff's Motion for Default
Judgment Against Defendant Synergistiks, Inc. and enters a judgment
in Plaintiff's favor for the amount of $866,847.50 plus additional
accrued interest and attorney's fees.

A copy of the Court's Memorandum Opinion dated Feb. 7, 2019 is
available at https://bit.ly/2I4u6AK from Leagle.com.

MERCEDES-BENZ FINANCIAL SERVICES USA LLC, a Delaware limited
liability company, individually and in its capacity as servicer and
attorney-in-fact for Daimler Trust formerly known as DCFS USA LLC &
DAIMLER TRUST, Plaintiffs, represented by Harry A. Readshaw --
hreadshaw@eckertseamans.com -- Eckert, Seamans, Cherin & Mellott.

HAROLD G. WILLIAMSON, an individual, Defendant, represented by John
E. Quinn, Quinn Logue LLC.

ROBERT WILLIAMSON, an individual, Cross Defendant, represented by
Kevin J. Petak, Spence, Custer, Saylor, Wolfe & Rose, LLC.

Based in Windber, PA, Synergistiks, Inc. filed for chapter 11
bankruptcy protection (Bankr. W.D. Pa. Case No. 15-70441) on June
16, 2015, with estimated assets and liabilities at $1 million to
$10 million respectively. The petition was signed by Robert
Williamson, president.


TANNING BED: No Abuse of Discretion in Settlement Officer's Part
----------------------------------------------------------------
Daniel James Humiston filed the collection case captioned DANIEL
JAMES HUMISTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,
Respondent, Docket No. 25787-16L (Tax) under sections 6320(c) and
6330(d) to challenge the Commissioner's notice of determination
sustaining a notice of Federal tax lien and a proposed levy to
collect trust fund recovery penalties. The penalties are the result
of Humiston's failure, as president of Tanning Bed, Inc., to pay
tanning excise taxes for the first, second, and third quarters of
2014. Humiston argues that the settlement officer abused his
discretion in sustaining the levy because he failed to verify the
Commissioner's compliance with section 6751(b).

Upon review, the U.S. Tax Court finds that the settlement officer
did not abuse his discretion in finding that the Commissioner had
satisfied the requirements of applicable law and administrative
procedure under section 6330(c)(1). The Commissioner's Form 4183
establishes supervisory approval under section 6751(b).

In determining whether the settlement officer abused his
discretion, the Court must consider whether he: (1) properly
verified that the requirements of applicable law and administrative
procedure had been met, (2) considered any relevant issues
petitioner raised, and (3) considered whether the proposed
collection action is no more intrusive than necessary.

Mr. Humiston argues that the settlement officer failed to verify
during his hearing the requirements of section 6751(b) supervisory
approval. But in Blackburn v. Commissioner, the Court held that the
existence of Form 4183 in the record was sufficient to establish
the settlement officer's verification of section 6751(b) compliance
and that "[w]e have consistently upheld a settlement officer's
verification of assessments when the administrative record reflects
compliance with administrative procedures." Here, the Commissioner
introduced testimony of the revenue agent who asserted the
penalties and the Form 4183 that he used to obtain supervisory
approval. Because Form 4183 is in the record, the Court finds the
settlement officer's verification was not an abuse of discretion.

Humiston also argues that he provided the settlement officer with
the correct bankruptcy paperwork and at no point did the settlement
officer require Form 433-A. The record shows otherwise. The
settlement officer requested that Mr. Humiston provide evidence
that the Tanning Bed, Inc. liquidation was applying payments
against the excise tax liability and provide a list of the Tanning
Bed, Inc. assets. In the alternative, the settlement officer
requested a Form 433-A showing Humiston's personal financial
information. While Humiston did provide paperwork relating to the
bankruptcy and liquidation, the documents were not the documents
requested by the settlement officer and they did not show that
Tanning Bed, Inc., was making payments towards the excise tax
liability. Additionally, Humiston did not provide the settlement
officer with Form 433-A. A settlement officer does not abuse his
discretion in sustaining the proposed collection action when the
taxpayer fails to submit requested financial information. Because
Humiston did not provide the requested information, and because the
settlement officer met the requirements of section 6330(c)(3),
there was not an abuse of discretion in sustaining the notice of
Federal tax lien and the proposed levy.

A copy of the Court's Memorandum Findings of Fact and Opinion dated
Feb. 7, 2019 is available at https://bit.ly/2G8roZb from
Leagle.com.

Justin J. Andreozzi and Randall P. Andreozzi, for petitioner.

R. Jeffrey Knight, Michael E. D'Anello, and Laurence K. Williams,
for respondent.

                       About Tanning Bed

Tanning Bed, Inc. filed a Chapter 11 bankruptcy petition (Bankr.
W.D.N.Y.. Case No. 14-12790) on December 11, 2014. Hon. Michael J.
Kaplan presides over the case.  Damon Morey, LLP represents the
Debtor as counsel.

In its petition, the Debtor estimated $100,000 to $500,000 in
assets and $1 million to $10 million in liabilities. The petition
was signed by Daniel Humiston, president.


TERRA MILLENIUM: Moody's Lowers CFR to B3, Outlook Stable
---------------------------------------------------------
Moody's Investors Service downgraded Terra Millennium Corporation's
corporate family rating to B3 from B2, its probability of default
rating to B3-PD from B2-PD, its senior secured revolving credit
facility and first lien (first-out) term loan ratings to B3 from
B2, and its first lien (last-out) term loan rating to Caa2 from
Caa1. The rating outlook is stable.

"The downgrade of Terra Millennium's ratings reflect the recent
deterioration in its operating performance, credit metrics and
liquidity, and the likelihood its metrics will remain relatively
weak even after its arbitration claim is resolved in fiscal 2019."
said Michael Corelli, Moody's Vice President -- Senior Credit
Officer and lead analyst for Terra Millennium Corporation.

Downgrades:

Issuer: Terra Millennium Corporation

Corporate Family Rating, Downgraded to B3 from B2

Probability of Default Rating, Downgraded to B3-PD from B2-PD

Senior Secured Revolving Credit Facility, Downgraded to B3 (LGD3)
from B2 (LGD3)

Senior Secured First Lien (first-out) Term Loan, Downgraded to B3
(LGD3) from B2 (LGD3)

Senior Secured First Lien (last-out) Term Loan, Downgraded to Caa2
(LGD6) from Caa1 (LGD6)

Outlook Actions:

Issuer: Terra Millennium Corporation

Outlook, Stable

RATINGS RATIONALE

Terra Millennium's B3 corporate family rating reflects its
relatively high financial leverage, low interest coverage, somewhat
weak near term liquidity, small size and lack of geographic and end
market diversity versus other rated engineering and construction
companies, as well as its reliance on highly cyclical sectors. The
company is dependent on cyclical sectors for the majority of its
revenues including refining, steel, industrial metals, and cement
and lime. Terra Millennium also has moderate regional diversity and
generates the majority of its revenues from about six US states. In
addition, the company has somewhat limited customer diversity with
a significant percent of its revenues generated by its top 10
customers in some years.

Terra Millennium's rating is supported by the recurring nature of
the refractory and mechanical services it provides. The company
generates the majority of its revenues from smaller projects, which
consists mainly of repair and maintenance work. It also has
relatively low fixed price contract exposure and generates most of
its revenues under time & materials contracts. Terra's rating is
also supported by its long term relationships with several
well-established blue chip customers, its low capital expenditure
requirements and the expectation its credit metrics and liquidity
will strengthen in fiscal 2019.

Terra Millennium's operating performance weakened materially in the
fiscal year ended October 2018 due to a lower than expected amount
of large project work, which more than offset the EBITDA generation
from recent acquisitions. As a result, the company generated about
$425 million in revenues and EBITDA margins in the high single
digit range. Terra's free cash flow was negative since it was not
fully reimbursed for work performed on a sizeable project due to a
dispute with a customer. The majority of its open claims on this
project are scheduled to be settled through arbitration in 2019.
The company's operating performance was also weak in the first
quarter of fiscal 2019 due to project timing and adverse weather
conditions. As a result, its credit metrics have weakened
materially with its adjusted leverage ratio (Debt/EBITDA) rising to
7.1x, its interest coverage (EBITA/Interest) weakening to 0.9x and
its funds from operations below 10% of its outstanding debt. These
metrics are all weak for Terra's B3 corporate family rating, but
they could improve materially in fiscal 2019 if its operating
performance strengthens or it has a favorable outcome from its
arbitration claim. That would enable a material debt reduction
since free cash flow will be supported by its modest capital
expenditure requirements of only about $8 million.

Terra Millennium's liquidity is somewhat weak, but should improve
later in fiscal 2019 as long as it does not experience an adverse
ruling on its dispute that is being settled through arbitration. It
temporarily increased its revolver size to $60 million from $40
million in April 2018 and only plans to draw on the revolver to
fund periodic working capital investments. The incremental $20
million revolver matures in June 2020 and the remaining $40 million
matures in October 2021. The company had availability of about $28
million as of January 2019. Terra should generate positive free
cash flow in fiscal 2019 since it has modest capital expenditure
requirements.

The B3 rating assigned to the $60 million senior secured revolving
credit facility and the $180 million first lien (first-out) term
loan is commensurate with the company's corporate family rating
since it accounts for the majority of the debt in the company's
capital structure. The Caa2 rating assigned to the $28 million
first lien (last-out) term loan reflects its lower priority
position in the event of a bankruptcy or liquidation. Moody's views
this debt structure as equivalent to a first and second lien loan
structure.

The stable outlook presumes the company's operating results will
remain relatively stable and it will benefit from a relatively
favorable outcome on its dispute that is being settled through
arbitration, which will result in stronger cash flow and credit
metrics over the next 12 to 18 months. It also assumes the company
will carefully balance its leverage with its growth strategy.

Terra's ratings are not likely to be upgraded in the near term. The
company would need to consistently generate positive free cash
flow, sustain a leverage ratio below 5.5x, funds from operations
(CF from operations before working capital changes) above 15% of
outstanding debt and maintain adequate liquidity for an upgrade to
be considered.

Negative rating pressure could develop if deteriorating operating
results, an unfavorable outcome on its arbitration claim, debt
financed acquisitions or shareholder dividends result in the
leverage ratio remaining above 6.5x or funds from operations below
10% of outstanding debt. A modest reduction in borrowing
availability or liquidity could also result in a downgrade.

The principal methodology used in these ratings was Construction
Industry published in March 2017.

Headquartered in Salt Lake City, Utah, Terra Millennium Corporation
is a provider of refractory design and installation services and a
wide range of mechanical maintenance and construction services for
new and existing industrial facilities. The company generated
revenues of $425 million for the trailing 12-month period ended
January 31, 2019. Court Square Capital Partners is the majority
owner of Terra Millennium. As a result of its private ownership,
the company publicly reports only a limited amount of financial
data.


TM VILLAGE: Sale of 43 Dallas Residential Condo Units Approved
--------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Texas
authorized TM Village, Ltd.'s sale of the 43 residential
condominium units located on the northern portion of the parcel of
real estate located in Dallas County, Texas, more commonly known as
1220 W. Trinity Mills Road, Carrollton, Texas ("TM Place").

Pursuant to 11 U.S.C. Section 363(b), provided the Residential
Condo Owners timely pay the remaining amounts due and owing
pursuant to their respective Contracts, the Debtor is authorized to
transfer the Residential Condominiums to the Condo Owners and to
perform the
obligations under and comply with the terms of the Contracts in
order to consummate the sale of the Residential Condominiums to the
respective Condo Owners, pursuant to and in accordance with the
terms and conditions of the Contracts, subject to the satisfaction
of the terms set forth in the Order and the Memorandum Opinion.
The Debtor will retain the amounts necessary to pay the broker’s
fees set forth in the Contracts until further order of the Court.

The Debtor is authorized and directed to execute and deliver, and
is empowered to perform under, consummate and implement, the
Contracts, together with additional instruments and documents that
the Debtor or Condo Owners or their designees deem necessary or
appropriate to implement the Contracts and effectuate the sale of
the Residential Condominiums to the Condo Owners, and to take all
further actions (i) as may be reasonably requested by the Condo
Owners or their designee for the purpose of assigning,
transferring, granting, conveying and conferring to Condo Owners,
or reducing to possession, the respective Residential Condominiums
and (ii) as may be necessary or appropriate to the performance of
the obligations as set forth in the Contracts.

John Chong, in his capacity as Managing Member and CEO of TMV GP,
LLC, the Debtor's general partner, is hereby authorized and
directed to approve and sign all documents necessary to effectuate
the sale of the Residential Condominiums as provided under the
Contracts on behalf of the Debtor and to take, in his sole
discretion, all actions necessary, required or appropriate to
consummate such transactions on behalf of the Debtor, and such
documents and actions are binding on the Debtor without any further
additional partnership actions or approvals.

The sale is free and clear of all liens, claims or encumbrances of
any kind or nature whatsoever.

The Declaration for 1220 TMV Condominium recorded on May 24, 2018,
as amended by the First Amendment to Condominium Declaration for
1220 TMV Condominium recorded on June 8, 2018, will remain in full
force and effect as to both the Residential Condominiums and the
Condo Owners.

                       About TM Village

TM Village, Ltd., filed as a Domestic Limited Partnership in the
State of Texas on Oct. 16, 2014, according to public records filed
with Texas Secretary of State.

TM Village commenced a Chapter 11 proceeding (Bankr. N.D. Tex. Case
No. 18-32770) on Aug. 22, 2018.  The petition was signed by John
Chong, president and general partner.  The Debtor estimated $50,000
in assets and $1 million to $10 million in liabilities.  Thomas
Craig Sheils, Esq., and Mark Douglas Winnubst, Esq., at Sheils
Winnubst PC, serve as the Debtor's counsel.


TRANSALTA CORP: Moody's Alters Ratings Outlook to Stable
--------------------------------------------------------
Moody's Investors Service changed TransAlta Corporation's ratings
outlook to stable from positive. Concurrently, the Corporate Family
and senior unsecured ratings of Ba1 and Probability of Default
rating of Ba1-PD were affirmed. TransAlta's Speculative Grade
Liquidity (SGL) rating was upgraded to SGL-1 from SGL-2.

"Brookfield Renewable Partners's (BREP) announced strategic
investment will result in a higher debt burden for TransAlta" said
Toby Shea VP -- Senior Credit Officer. "Accordingly, we have
revised TransAlta's ratings outlook back to stable, to reflect the
lower expected cash flow from operations to debt ratio going
forward."

Upgrades:

Issuer: TransAlta Corporation

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

Outlook Actions:

Issuer: TransAlta Corporation

Outlook, Changed To Stable From Positive

Affirmations:

Issuer: TransAlta Corporation

Probability of Default Rating, Affirmed Ba1-PD

Corporate Family Rating, Affirmed Ba1

Senior Unsecured Regular Bond/Debenture, Affirmed Ba1(LGD4)

RATINGS RATIONALE

TransAlta's business model is based on contracted generation, but
due to a combination of economic and regulatory changes in its
incumbent Alberta market, the company's coal capacity is
experiencing a steep decline and its cash flows become increasingly
uncontracted. Based on the company's projections, free EBITDA
(i.e., free cash flow before growth capital expenditures) will be
60% contracted by 2022, down from 80% in 2019.

The company is implementing a debt reduction plan to operate in
this new environment. The company plans to reduce its recourse
corporate debt to $1.2 billion by the end of 2020, from $3.8
billion in 2015. However, as a part of BREP's strategic investment,
TransAlta will issue $350 million of subordinated debt in 2019 to
BREP and another $400 million of preferred stock in 2020 (both of
which can be converted into ownership in hydro assets at BREP's
option). As a result, TransAlta will have a higher debt burden than
previously forecasted.

TransAlta's ratio of CFO Pre-WC to debt has improved strongly, to
24.6% for full year the end of 2017 on a consolidated basis, and
22.5% on a proportionally consolidated basis, taking into
consideration the 60.9% ownership interest with TransAlta
Renewables. The 2018 cash flows benefitted from $157 million of PPA
termination payments, and the CFO Pre-WC to debt would be closer to
17.6% without the one-time gain. Moody's expects TransAlta's CFO
Pre-WC to debt on a proportionally consolidated basis to fall to
15% in 2019, primarily because of the additional debt issued to
BREP, which lowered the CFO Pre-WC to debt by about 220 basis
points.

Liquidity Analysis

TransAlta's SGL-1 short-term liquidity rating indicates Moody's
expectation that the company will have very good liquidity through
the next 12 to 18 months.

Moody's expects TransAlta to generate about $200 million of
after-dividend free cash flows in 2019. TransAlta has access to
about $2 billion of revolving credit facilities, about $1.5 billion
at TransAlta and $0.5 billion at TransAlta Renewables. As of
December 31, 2018 TransAlta had $73 million of cash holdings and
the net drawing on its credit facilities was $339 million. The
credit facilities contain a material adverse change clause and are
pari passu with the senior unsecured bonds.

The next major debt maturity is a $400 million bond issuance due
November 2020, but the company will also receive $400 million of
proceeds from its preferred share issuance to BREP in October 2020.
The credit facilities have 2020 and 2022 expirations but most of it
($1.75 billion out of $2 billion) expires in 2022.

Rating Outlook

The stable outlook reflects TransAlta's stable cash flows from its
contracted generation and its debt reduction program that partially
mitigates the increased exposure to wholesale market prices in
Alberta.

Factors that Could Lead to an Upgrade

An improvement in the company's business risk profile through an
increase in its proportion of contracted cash flows or a sustained
proportionately consolidated ratio of CFO pre-W/C to debt above 17%
could lead to an upgrade.

Factors that Could Lead to a Downgrade

Proportionately consolidated CFO pre-W/C to debt below 13% on a
sustained basis could lead to a downgrade. Factors that could lead
to a downgrade include a lower proportion of long-term contracts
leading to less predictable cash flows or if the gross margin under
Alberta's market redesign falls well below expectation.

Company Profile

TransAlta is a publicly traded independent power producer
headquartered in Calgary, Alberta. TransAlta has a net interest
ownership in 7,939 MW of generating capacity, including coal, gas,
wind and hydro plants.

About 60% of TransAlta's generating capacity is located within its
incumbent territory of Alberta, Canada. The remaining 40% is spread
among eastern and western Canada, US and Australia.


TRESHA-MOB LLC: Palomar Seeks Ch. 11 Trustee Appointment
--------------------------------------------------------
Movant, Palomar, LLC, asked the U.S. Bankruptcy Court for the
Western District of Texas to appoint a Chapter 11 trustee for
Tresha-MOB, LLC.

Palomar, one of the members of the Debtor, have no power or
authority to manage the business and affairs of the Debtor. In this
case, the Debtor filed its motion seeking authority to sell its
assets, dictating the manner and means of the sale, establishing
the forms for bidding and consummation of the sale, and prescribing
the deadlines by which a successful bidder was required to act.

According to Palomar, Voltaire Asset Managers II, LLC, the sole
manager of the Debtor, and its managers, Michael B. Horrell and
Goriana D. Alexander, did everything within their power to prevent
the sale to Camco Land, Ltd. from closing rather than abide by the
Court’s orders and its obligations.

Further, Palomar cited that the failure of the Debtor’s
representative to execute and deliver the sale documents and
complete the sale transaction ordered by the Court constitutes
failure to comply with an order of the court which establishes a
cause for which the Court shall appoint a trustee pursuant to
section 1104(a) of the Bankruptcy Code.

Hence, Palomar sought for the appointment of a Trustee over the
Debtor’s estate to complete the sale transaction in accordance
with the Court’s Sale Order.

Palomar is represented by:

     Steve A. Chiscano, Esq.
     Jeffrie B. Lewis, Esq.
     GONZALEZ, CHISCANO, ANGULO & KASSON, P.C.
     9601 McAllister Freeway, Suite 401
     San Antonio, TX 78216
     Tel: (210) 569-8500
     Fax: (210) 569-8490
     Email: schiscano@gcaklaw.com
            jlewis@gcaklaw.com

             About Tresha-Mob

Tresha-MOB, LLC, is a lessor of real estate based in Chicago,
Illinois, whose principal assets are located at 9618 Huebner Road
San Antonio, Texas.

Tresha-MOB filed a Chapter 11 petition (Bankr. W.D. Tex. Case No.
18-52420) on Oct. 10, 2018.  In the petition signed by Michael
Horrell, Voltaire Asset Managers II, LLC, manager of Tresha-MOB
LLC, the Debtor estimated assets and liabilities of $10 million to
$50 million.  The Debtor is represented by Eric Terry, Esq. at Eric
Terry Law, PLLC as counsel; Kell C. Mercer, P.C. as special
counsel; and CBRE, Inc. as real estate broker.


WARRIOR GOLF: Case Summary & 40 Largest Unsecured Creditors
-----------------------------------------------------------
Five affiliates that have filed voluntary petitions seeking relief
under Chapter 11 of the Bankruptcy Code:

      Debtor                                       Case No.   
      ------                                       --------
      Warrior Golf Equities, LLC                   19-31953
      15 Mason, Suite A
      Irvine, CA 92618

      Warrior Golf Capital, LLC                    19-31954
      Warrior Golf Resources, LLC                  19-31955
      Warrior Golf Legends, LLC                    19-31957
      Warrior Golf Holdings, LLC                   19-31958

Business Description: Warrior Golf Equities, LLC operates as the
                      golf course acquisition and management
                      company of Warrior Custom Golf.  The company
                      is based in Irvine, California.  Warrior
                      Golf Equities, LLC operates as a subsidiary
                      of Warrior Custom Golf, Inc.  Warrior Custom

                      Golf manufactures a variety of sports
                      equipment, including golf equipment, skate
                      boards, snow boards, and table soccer
                      tables.

Chapter 11 Petition Date: April 4, 2019

Court: United States Bankruptcy Court
       Southern District of Texas (Houston)

Judge: Hon. David R. Jones

Debtors' Counsel: Michael D. Warner, Esq.
                  COLE SCHOTZ P.C.
                  301 Commerce Street, Suite 1700
                  Fort Worth, TX 76102
                  Tel: 817-810-5250
                  Fax: 817-810-5255
                  Email: mwarner@coleschotz.com

Warrior Golf Equities'
Estimated Assets: $0 to $50,000

Warrior Golf Equities'
Estimated Liabilities: $1 million to $10 million

The petitions were signed by Jeremy Rosenthal, chief restructuring
officer.

A full-text copy of  Warrior Golf Equities' petition is available
for free at:

           http://bankrupt.com/misc/txsb19-31953.pdf

A consolidated List of Debtors' 40 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
1. Anthony Ivankovich                    Note           $2,000,000
791 Crandon Blvd.
Key Biscayne, FL 33149

2. Raymond J. Kiefer                     Note           $1,220,019
1147 Bayshore Dr.
Antioch, IL 60002-1483

3. A and O Family, LLC                   Note            1,121,644
1150 Michigan Ave.
Wilmette, IL 60091-1976

4. Mark & Linda Price                    Note           $1,054,119
2601 Secretariat Ct.
Evansville, IN 47720-2386

5. Donald P. Grzankowski                 Note             $871,100
2239 Preservation Green Ct.
Sun City Center, FL 33573-4417

6. Mark Bauman                           Note             $802,547
2320 Vanreen Dr.
Colorado Springs, CO 80919-5593

7. Dr. Susan Winchell                    Note             $596,503
810 CR 133 Rd
Wharton, TX 77488-2051

8. Gregory A. Caretto                    Note             $590,993
P.O. Box 2018
Vail, CO 81658-2018

9. Richard C. Klamer Living Trust        Note             $558,462
Richard C. Klamer, Trustee
3450 34th St.
Hamilton, MI 49419-9547

10. Thomas J. Hilty, Jr.                 Note             $465,324
10707 NW 27th St.
Terrebonne, OR 97760-9763

11. R.E. Alexander                       Note             $441,845
9411 South Church St.
Pahrump, NV 89048-8349

12. John & Carla Synatschk               Note             $392,691
1100 US Hwy 385
Springlake, TX
79082-6319

13. Karen K. Parrish Trust Deed          Note             $388,923
3753 Barrel Loop
The Villages, FL 32163-2758

14. James L. Olsen                       Note             $382,797
Revocable Trust
117 Carolina Forest Rd
Chapel Hill, NC 27516-9033

15. Dan Garrison                         Note             $350,000
19303 San Solomon
Springs CT
Cypress, TX 77433-4076

16. Thomas Adler                         Note             $344,037
140 Hards Ln
Lawrence, NY
11559-1315

17. Thomas Mark & Diane Johnston         Note             $325,874
P.O. Box 1055
Jefferson, NC
28640-1055

18. William Odell TTEE & Ella            Note             $323,821
Odell TTEE
1206 Knights Gate Ct
Sun City Center, FL
33573-5895

19. Elliot Family Trust                  Note             $301,156
February 11, 2011
355 San Mateo Dr.
Menlo Park, CA
94025-5346

20. William P. Heddles Trust             Note             $276,888
P.O. Box 100
Tiffin, OH 44883

21. Cicil Mellinger                      Note             $255,126
215 N. 56th Ave. #17
Yakima, WA 98908-5116

22. John Synatschk                       Note             $250,000
1100 US Hwy 385
Springlake, TX
79082-6319

23. CJ & WM Reed Family                  Note             $238,431
1986 Revocable Trust
10036 La Placita, CA
95670-3139

24. David Walker                         Note             $232,223
9735 W. Diablo Dr
Las Vegas, NV 89148-4628

25. Ron Stemen                           Note             $227,937
308 Upham Dr
Johnston, OH
43031-1029

26. Coley Docter Inc.                    Trade            $226,732
420 Stevens Avenue
Suite 310
Solana Beach, CA 92075

27. Diane J. Luoto                       Note             $223,481
16782 Fairfield St.
Livonia, MI 48154-2906

28. Donald Grzankowski                   Note             $200,000
P.O. Box 45119
Westlake, OH 44145-0629

29. Robert Elliot                        Note             $200,000
c/o Elliot Family Trust
355 San Mateo Drive
Menlo Park, CA 94025

30. Wilfred M. Luoto                     Note             $200,000
16782 Fairfield St
Livonia, MI 48154-2906

31. Equity Trust, FBO Jeffrey            Note             $190,562
Bibler
P.O. Box 451159
Westlake, OH 44145-0629

32. Leonoard J. Kuczynski                Note             $182,607
4925 Valley Woods Dr
Independence, OH 44131-5241

33. The Philip C. Shoaf Trust            Note             $172,748
1059 Marie Ave
Martinez, CA 94553-3520

34. The Mintz Family Trust               Note             $169,731
Cheryl L. Mintz, Trustee
3205 White Sands Way
League City, TX
77573-0703

35. Elizabeth Ann Harlow                 Note             $165,602
PO Box 2326
Appomattox, VA
24522-2326

36. Erwin L. Cooper                      Note             $161,972
7766 W State Rd 45 47403-9252

37. Roger & Rosemary Nelson              Note             $150,000
280 Victor Ave.
Longwood, FL
32750-6157

38. Don Copus                            Note             $150,000
46 Ridge Rd
Pleasant Ridge, MI
48069-1122

39. Charles E. Huss                      Note             $141,435
1705 Hillcrest Ct, Box 348
Mendota, IL 61342-0348

40. Ross Oliver                          Note             $139,588
9417 35th Ave. NE
Marysville, WA
98270-7252

Pending bankruptcy cases of affiliates that sought bankruptcy
protection on March 4, 2019, in the U.S. Bankruptcy Court
Southern District of Texas (Laredo):

   Company                                    Case No.
   -------                                    --------
   Westwind Manor Resort Association, Inc.    19-50026
   Warrior Custom Golf, LLC                   19-50027
   Warrior Acquisitions, LLC                  19-50028
   Warrior Golf Development, LLC              19-50029
   Warrior Golf Assets, LLC                   19-50030
   Warrior Golf Venture, LLC                  19-50031
   Warrior Golf Management, LLC               19-50032
   Warrior ATV Golf, LLC                      19-50033
   Warrior Premium Properties, LLC            19-50034
   Warrior Golf, LLC                          19-50035

The Debtors have filed an emergency motion seeking entry of an
order directing that certain orders in the Chapter 11 cases Of
Westwind Manor Resort Association, Inc., Et Al (Lead Case No.
19-50026) apply to their cases.


WESTMORELAND COAL: Mar-Bow Opposes McKinsey-UST Settlement
----------------------------------------------------------
BankruptcyData.com related Mar-Bow Value Partners LLC and Jay Alix
objected to a motion filed by the U.S. Trustee assigned to the
Westmoreland Coal Company cases that seeks approval of a settlement
between (i) the U.S. Trustee and (ii) McKinsey Recovery and
Transformation Services

BankruptcyData noted that the present objection follows on an
earlier Mar-Bow objection filed largely to advise the Court that a
"more fulsome objection" would be filed shortly and that the
parties should expect an aggressive response.

BankruptcyData relayed that Mar-Bow's current objection (i)
asserted that it is only objecting in order to obtain affirmative
language in the settlement that its own rights are not in any way
curtailed and then (ii) adding, after noting that it is not
actually objecting to the substantive content of the settlement, a
long, detailed list of all the failings of the settlement
agreement.

BankruptcyData also pointed out that Mar-Bow's counsel Cadwalader
in the current objection stated that it will "continue to press
forward on its independent objections to McKinsey's employment in
this case until McKinsey is held fully accountable for its wrongful
conduct." That conduct principally revolves around accusations that
McKinsey has concealed equity interests in Debtors and interested
parties in at least 14 cases where it has been engaged as an
advisor (Mar-Bow points out that the settlement includes only three
of those parties), BankruptcyData cited.

                 About Westmoreland Coal Company

Based in Englewood, Colorado, Westmoreland Coal Company
(otcmkts:WLBA) -- http://www.westmoreland.com/-- is an independent
coal company based in the United States. The Company produces and
sells thermal coal primarily to investment grade utility customers
under long-term, cost-protected contracts.  Its focus is primarily
on mine locations which allow it to employ dragline surface mining
methods and take advantage of close customer proximity through
mine-mouth power plants and strategically located rail
transportation.  At Dec. 31, 2017, the Company's U.S. coal
operations were located in Montana, Wyoming, North Dakota, Texas,
New Mexico and Ohio, and its Canadian coal operations were located
in Alberta and Saskatchewan. The Company sold 49.7 million tons of
coal in 2017.

Westmoreland Coal reported a net loss applicable to common
shareholders of $71.34 million for the year ended Dec. 31, 2017, a
net loss applicable to common shareholders of $27.10 million for
the year ended Dec. 31, 2016, and a net loss applicable to common
stockholders of $213.6 million for the year ended Dec. 31, 2015.

As of June 30, 2018, the Company had $1.45 billion in total assets,
$2.14 billion in total liabilities and a total deficit of $686.2
million.

Westmoreland Coal Company and 36 affiliates filed voluntary Chapter
11 petition (Bankr. S.D. Tex., Case No. 18-35672) on October 9,
2018.

The Debtors tapped Jackson Walker LLP and Kirkland & Ellis LLP and
Kirkland & Ellis International LLP as their legal counsel;
Centerview Partners LLC as financial advisor; Alvarez & Marsal
North America, LLC as restructuring advisor; PricewaterhouseCoopers
LLP as consultant; and Donlin, Recano & Company, Inc. as notice and
claims agent.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on Oct. 19, 2018.  The Committee tapped
Morrison & Foerster LLP and Cole Schotz P.C. as its legal counsel.


WILKINSON FLOOR: May 8 Plan Confirmation Hearing
------------------------------------------------
Bankruptcy Judge Eddward P. Ballinger Jr. approved Wilkinson Floor
Covering, Inc.'s amended disclosure statement in support of its
plan of reorganization.

May 3, 2019 is fixed as the last day for submitting ballots with
written acceptances or rejections of the Plan, and the last day for
filing and serving written objections to the confirmation of the
Plan.

May 8, 2019 at 1:30 pm is fixed for the hearing on confirmation of
the plan.  

The Troubled Company Reporter previously reported that the Debtor
amended the plan to disclose the objection filed by Strategic
Funding Source, Inc., dba Kapitus, Inc., to the Disclosure
Statement and the examiner's full report.

A redlined version of the Amended Disclosure Statement dated March
20, 2019, is available at http://tinyurl.com/yxb73j8yfrom
PacerMonitor.com at no charge.  

                 About Wilkinson Floor Covering

Wilkinson Floor Covering, Inc., sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D. Ariz. Case No. 17-01228) on Feb.
9, 2017.  In the petition signed by Stephen E. Wilkinson,
president, the Debtor estimated assets of less than $50,000 and
liabilities of $1 million to $10 million.  The case is assigned to
Judge Eddward P. Ballinger Jr.  The Debtor hired Blake D. Gunn, as
counsel, and was substituted by Littler P.C.  The Debtor tapped
Thomas Napolitano as CFO.  Peter Davis of Simon Consulting has been
appointed as the examiner.


WIT'S END RANCH: To Deposit Net Sale Proceeds in Unsecureds Account
-------------------------------------------------------------------
Wit's End Ranch Retreat, LLC filed a disclosure statement in
connection with its amended plan of liquidation dated March 29,
2019.

The amended plan provides for the liquidation of the Debtor through
the distribution of proceeds received from the sale of the Ranch
Property located in Bayfield, Colorado. The Debtor is holding
approximately $325,000 from the sale of the Osage Property and the
Bayfield Property.

The Debtor will deposit the Net Sale Proceeds into the Unsecured
Creditor Account, the balance of the account will then be
distributed to the holders of Allowed Administrative Claims and
then Tax Claims on a pro rata basis until such time as all holders
of Allowed Administrative Claims and then Tax Claims have been paid
in full. The balance of the Unsecured Creditor Account will be
distributed to Class 8 claimants holding allowed claims on a pro
rata basis.

A copy of the Amended Disclosure Statement dated March 29, 2019 is
available at https://tinyurl.com/y3umxv6l from Pacermonitor.com at
no charge.

              About Wit's End Ranch Retreat

Glenn, Colorado-based Wit's End Ranch Retreat, LLC, sought Chapter
11 protection (Bankr. D. Colo. Case No. 17-18893) on Sept. 25,
2017, estimating under $1 million in both assets and liabilities.
Judge Joseph G. Rosania Jr. presides over the case.  The Debtor
hired Buechler & Garber, LLC, as bankruptcy counsel, and Carolin
Topelson Law, LLC, as special counsel.


YUMA ENERGY: Reports $17.1 Million Net Loss for 2018
----------------------------------------------------
Yuma Energy, Inc. has filed with the Securities and Exchange
Commission its Annual Report on Form 10-K reporting a net loss
attributable to common stockholders of $17.07 million on $21.47
million of revenues for the year ended Dec. 31, 2018, compared to a
net loss attributable to common stockholders of $6.80 million on
$25.44 million of revenues for the year ended Dec. 31, 2017.

As of Dec. 31, 2018, Yuma Energy had $77.36 million in total
assets, $44.15 million in total current liabilities, $11.43 million
in total other noncurrent liabilities, and $21.77 million in total
equity.

Yuma Energy said "Our primary and potential sources of liquidity
include cash on hand, cash from operating activities, proceeds from
the sales of assets, and potential proceeds from capital market
transactions, including the sale of debt and equity securities.
Our cash flows from operating activities are subject to significant
volatility due to changes in commodity prices, as well as
variations in our production and we are currently unhedged on our
oil and gas production.  As disclosed in our Consolidated Financial
Statements, we incurred net losses attributable to common
shareholders of $17.1 million and $6.8 million for the years ended
December 31, 2018 and 2017, respectively.  At December 31, 2018,
our total current liabilities of $44.2 million exceed our total
current assets of $7.2 million.  Additionally, we are in violation
of our debt covenants, have stopped paying interest under our
credit facility, have extremely limited liquidity and have suffered
recurring losses from operations.  In addition, we are subject to a
number of factors that are beyond our control, including commodity
prices, our bank’s determination of our borrowing base,
production declines and other factors that could affect our
liquidity and ability to continue as a going concern."

Net cash provided by operating activities was $3,819,172 for the
year ended Dec. 31, 2018 compared to $3,246,058 in cash provided
during the same period in 2017.  This increase was primarily caused
by the $176,648 increase in accounts payable and other current and
non-current liabilities in 2018 compared to the $2,462,040 decrease
in accounts payable and other current and non-current liabilities
in 2017.  Sales of natural gas and crude oil were down $3,972,508
in 2018 since the decrease in production was greater than the
increase in prices.  Lease operating and general & administrative
expenses were down $1,546,900 including the $275,000 credit for the
deposit forfeiture.  Funds were also used for a $590,709 in the
2018 settlement of asset retirement obligations compared to
$1,045,257 in 2017.

One of the primary sources of variability in the Company's cash
flows from operating activities is fluctuations in commodity
prices. Sales volume changes also impact cash flow.  The Company's
cash flows from operating activities are also dependent on the
costs related to continued operations.

Net cash used in investing activities was $8,236,001 for the year
ended Dec. 31, 2018 compared to $3,419,840 in cash used during the
same period in 2017.  During the year ended Dec. 31, 2018, the
Company had a total of $8,189,465 in oil and natural gas investing
activities.  Of that, $1,930,814 was related to the completion of
the State 320, $355,943 for the workover on the Fremaux SWD, and
$4,026,996 for the reduction in capital expenditures in accounts
payable.  In addition, $733,199 was capitalized G&A related to
land, geological and geophysical costs.  These amounts were offset
by $2,372,767 related to proceeds from the sale of oil and natural
gas properties.  The settlements of commodity derivatives resulted
in a $2,419,303 use of cash.

In 2017, the Company had a total of $1,894,685 related to the
drilling of the Weyerhaeuser 14 #1, $1,723,565 related to the
recompletion of the State Lease 14564 #4 well, $1,016,002 related
to the SL 18090 #2 well to establish production from the SIPH-D1
zone, $2,165,139 was for the drilling of the Jameson #1 SWD and
$2,321,794 was spent on lease acquisition costs related to the
Company's Permian Basin project.  These amounts were offset by
$5,400,563 related to proceeds from the sale of oil and natural gas
properties, and $1,238,341 related to settlements of commodity
derivatives.  In addition, $1,606,910 was capitalized G&A related
to land, geological and geophysical costs.

During the year ended Dec. 31, 2018, the Company had net cash
provided in financing activities of $5,913,958.  Of that amount,
$6,300,000 (net) was borrowed under its credit facility and $91,829
(net) was borrowed under its insurance financing.  These amounts
were offset by $413,821 for treasury stock repurchases and $64,050
for common stock offering costs.

At Dec. 31, 2018, the Company had no remaining availability on its
$34,000,000 credit facility.

The Company had a cash balance of $1,634,492 at Dec. 31, 2018.

                Going Concern Uncertainty

Moss Adams LLP, in Houston, Texas, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
April 2, 2019, on the Company's consolidated financial statements
for the year ended Dec. 31, 2018, citing that the Company is in
default on its credit facility, has a substantial working capital
deficit, no available capital to maintain or develop its properties
and all hedging agreements have been terminated by counterparties.
These conditions raise substantial doubt about the Company's
ability to continue as a going concern.

                     Recent Developments

On March 28, 2019, Mr. Anthony C. Schnur was appointed interim
chief executive officer of the Company, replacing Mr. Sam L. Banks.
Mr. Schnur has also served as chief restructuring officer of the
Company since March 1, 2019.

The Company continues to reduce corporate overhead and operating
costs, and is focused on higher margin operations and cash
conservation following a comprehensive review of its business and
assets.  The Company recently entered into an agreement to sell its
California assets for $2.1 million to provide near term liquidity.
Similar asset sales are under review and may follow but are
undetermined at this time.

As previously reported, the Company has retained and continues to
work with Seaport Global Securities LLC, an investment banking
firm, to advise the Company on its strategic alternatives and
divestitures.  The Company has also engaged Energy Advisors Group
to market certain properties.  In addition, as previously reported,
the Company received a deficiency letter from the NYSE American
stock exchange indicating the Company's common stock has been
selling for a low price per share for a substantial period of time
and the Company must demonstrate an improved share price or effect
a reverse stock split of its common stock by no later than July 4,
2019, in order to maintain the listing of the Company's common
stock on the NYSE American.  The Company could be subject to
immediate de-listing should the stock price decline to $0.06.  The
NYSE American notification of continued listing deficiency does not
affect the Company's business operations or its SEC reporting
obligations.

                        Management Comments

Mr. Anthony C. Schnur, interim chief executive officer and chief
restructuring officer stated, "The Board of Directors and I are
committed to address Yuma's financial circumstances on behalf of
all stakeholders by reducing operating and administrative costs and
improving the cash flow margins of the Company.  We have an open
and constructive dialogue with our lenders and are fully engaged
with the Seaport team to pursue any and all reasonable options for
the Company and its stakeholders.  We are undertaking a corporate
restructuring initiative which may include additional asset sales,
one or more acquisitions, restructured debt facilities, equity
financings or a corporate merger intended to better position the
Company for the future."

The Company's report on Form 10-K is available from the SEC's
website at https://is.gd/YLjW5t.

                       About Yuma Energy

Yuma Energy, Inc. -- http://www.yumaenergyinc.com/-- is an
independent Houston-based exploration and production company
focused on acquiring, developing and exploring for conventional and
unconventional oil and natural gas resources.  Historically, the
Company's activities have focused on inland and onshore properties,
primarily located in central and southern Louisiana and
southeastern Texas.  Its common stock is listed on the NYSE
American under the trading symbol "YUMA."


[*] The Pope Firm Opens New Office in Chattanooga, Tennessee
------------------------------------------------------------
The Pope Firm, an experienced commercial and bankruptcy litigator,
on April 2 announced the opening of a new office in Chattanooga,
Tennessee.  The office will be the firm's fourth one after the
locations in Knoxville, Johnson City and Kingsport.

The Pope Firm is one of the state's leading bankruptcy law teams.
The firm is committed to helping people reorganize their finances
to experience debt relief and get their life back on track, a
spokesperson for The Pope Firm said.

A Chattanooga Bankruptcy office is added to the company's portfolio
due to the high demand for expert legal representation during debt
relief and bankruptcy filing proceedings.  The excellent reputation
maintained through the years has made expansion inevitable.

The Pope Firm has several primary areas of specialization.  These
include debtor representation in Chapter 11 bankruptcies (both
individual and corporation filings and the company also offers
Chapter 7 and Chapter 13 filings in Tennessee), creditor
representation in bankruptcy, bankruptcy trustee counseling,
business plan preparation, partnership representation during
dissolution disputes and various other specialized services.

The bankruptcy attorneys adopt a personalized approach to every
single case.

Those who are dealing with massive debt accumulation, debt
collection efforts, foreclosures, wage garnishment and lawsuits can
all benefit from expert bankruptcy lawyer representation in
Tennessee.

Every potential client, including those who will be utilizing the
services of the Chattanooga office, is entitled to a free
preliminary consultation with The Pope Firm.  To benefit from the
opportunity, potential clients will simply need to fill out a short
questionnaire available on the company's official website.  Through
this first talk with a bankruptcy attorney, clients can assess the
experience of The Pope Firm professionals and also get a better
understanding of the personalized approach applied to client
representation.

                       About The Pope Firm

Charles Pope, the founder and driving engine behind The Pope Firm,
has over 25 years of experience in bankruptcy and debt settlement
proceedings.  Pope has been helping both individuals and companies
overcome their financial difficulties and get a clean slate through
a bankruptcy filing.

Charles Pope also has industry qualifications in numerous other
areas like real estate, small business and finances.  Through a
cross-disciplinary approach, Pope and the entire company legal team
can suggest and implement the representation strategy that yields
best results for the respective client.

Anyone in need of bankruptcy representation, financial assistance
and legal guidance pertaining to corporate issue can benefit from
the knowledge and the practical experience of The Pope Firm team.

Over the years, the company has established its excellent
reputation, gaining praise from satisfied clients and maintaining
stable relationships with both individuals and business entities in
Tennessee.

Dealing with financial problems and doing a bankruptcy filing can
be incredibly stressful.  Many individuals aren't aware of the
documents to submit to court or the protections from collection
efforts that they're entitled to.  Benefiting from the free
consultation provided by The Pope Firm gives these individuals a
better idea about the process, the steps that will have to be
undertaken and the positive outcome they can expect in the outcome
of getting their bankruptcy discharge.

Once a legal professional from the company commits to client
representation, they will be involved in every single step of the
process.  Through this meticulous approach, The Pope Firm has
ensured a positive outcome for its dozens of clients from across
Tennessee.

For more information, please visit The Pope Firm's website at
www.ThePopeFirm.com



[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

[^] Large Companies with Insolvent Balance Sheet

                                                Total
                                               Share-      Total
                                   Total     Holders'    Working
                                  Assets       Equity    Capital
  Company         Ticker           ($MM)        ($MM)      ($MM)
  -------         ------          ------     --------    -------
ABBVIE INC        ABBV US       59,352.0     (8,446.0)    (294.0)
ABBVIE INC        ABBV AV       59,352.0     (8,446.0)    (294.0)
ABBVIE INC        4AB QT        59,352.0     (8,446.0)    (294.0)
ABBVIE INC        4AB GZ        59,352.0     (8,446.0)    (294.0)
ABBVIE INC        4AB TH        59,352.0     (8,446.0)    (294.0)
ABBVIE INC        ABBVUSD EU    59,352.0     (8,446.0)    (294.0)
ABBVIE INC        ABBVEUR EU    59,352.0     (8,446.0)    (294.0)
ABBVIE INC        4AB GR        59,352.0     (8,446.0)    (294.0)
ABBVIE INC        ABBV SW       59,352.0     (8,446.0)    (294.0)
ABBVIE INC        ABBV* MM      59,352.0     (8,446.0)    (294.0)
ABBVIE INC        4AB TE        59,352.0     (8,446.0)    (294.0)
ABBVIE INC-BDR    ABBV34 BZ     59,352.0     (8,446.0)    (294.0)
ABSOLUTE SOFTWRE  ABT CN            90.2        (55.3)     (33.2)
ABSOLUTE SOFTWRE  OU1 GR            90.2        (55.3)     (33.2)
ABSOLUTE SOFTWRE  ALSWF US          90.2        (55.3)     (33.2)
ABSOLUTE SOFTWRE  ABT2EUR EU        90.2        (55.3)     (33.2)
AGENUS INC        AGENUSD EU       136.4       (172.5)       6.7
AIMIA INC         AIM CN         3,397.3       (294.9)    (593.7)
AMER RESTAUR-LP   ICTPU US          33.5         (4.0)      (6.2)
AMERICAN AIRLINE  AAL TE        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  A1G SW        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL1CHF EU    60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  A1G QT        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  A1G GZ        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL11EUR EU   60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL AV        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL US        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  A1G GR        60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  AAL* MM       60,580.0       (169.0)  (9,459.0)
AMERICAN AIRLINE  A1G TH        60,580.0       (169.0)  (9,459.0)
ATLATSA RESOURCE  ATL SJ           143.4       (272.4)    (314.0)
AUTODESK INC      ADSK US        4,729.2       (210.9)    (681.2)
AUTODESK INC      AUD TH         4,729.2       (210.9)    (681.2)
AUTODESK INC      AUD GR         4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSKEUR EU     4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSKUSD EU     4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSK TE        4,729.2       (210.9)    (681.2)
AUTODESK INC      AUD QT         4,729.2       (210.9)    (681.2)
AUTODESK INC      AUD GZ         4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSK AV        4,729.2       (210.9)    (681.2)
AUTODESK INC      ADSK* MM       4,729.2       (210.9)    (681.2)
AUTOZONE INC      AZO US         9,745.1     (1,594.4)    (337.2)
AUTOZONE INC      AZ5 GR         9,745.1     (1,594.4)    (337.2)
AUTOZONE INC      AZ5 TH         9,745.1     (1,594.4)    (337.2)
AUTOZONE INC      AZOUSD EU      9,745.1     (1,594.4)    (337.2)
AUTOZONE INC      AZOEUR EU      9,745.1     (1,594.4)    (337.2)
AUTOZONE INC      AZ5 QT         9,745.1     (1,594.4)    (337.2)
AVEDRO INC        AVDR US           25.9         (5.2)      12.2
AVEDRO INC        219 GR            25.9         (5.2)      12.2
AVEDRO INC        219 GZ            25.9         (5.2)      12.2
AVID TECHNOLOGY   AVID US          265.8       (166.7)       8.9
AVID TECHNOLOGY   AVD GR           265.8       (166.7)       8.9
BENEFITFOCUS INC  BNFTEUR EU       313.9        (10.2)     150.2
BENEFITFOCUS INC  BTF GR           313.9        (10.2)     150.2
BENEFITFOCUS INC  BNFT US          313.9        (10.2)     150.2
BJ'S WHOLESALE C  BJ US          3,239.3       (202.1)    (240.5)
BJ'S WHOLESALE C  8BJ GR         3,239.3       (202.1)    (240.5)
BJ'S WHOLESALE C  8BJ TH         3,239.3       (202.1)    (240.5)
BJ'S WHOLESALE C  8BJ QT         3,239.3       (202.1)    (240.5)
BLUE BIRD CORP    BLBD US          297.7        (79.7)       8.3
BLUELINX HOLDING  BXC US           959.9        (14.7)     403.1
BOMBARDIER INC-B  BBDBN MM      24,958.0     (4,014.0)     (44.0)
BRINKER INTL      BKJ GR         1,294.8       (855.2)    (292.0)
BRINKER INTL      EAT US         1,294.8       (855.2)    (292.0)
BRINKER INTL      BKJ QT         1,294.8       (855.2)    (292.0)
BRINKER INTL      EAT2EUR EU     1,294.8       (855.2)    (292.0)
BROOKFIELD REAL   BRE CN            95.7        (26.7)       6.7
BRP INC/CA-SUB V  B15A GR        3,077.2       (322.8)    (192.6)
BRP INC/CA-SUB V  DOOO US        3,077.2       (322.8)    (192.6)
BRP INC/CA-SUB V  DOO CN         3,077.2       (322.8)    (192.6)
CADIZ INC         CDZI US           69.3        (86.2)       8.9
CADIZ INC         2ZC GR            69.3        (86.2)       8.9
CANNABIS STRAT-A  CSA/A CN         136.7        (44.9)      (0.5)
CANNABIS STRAT-A  CBAQF US         136.7        (44.9)      (0.5)
CASELLA WASTE     CWST US          732.4        (15.8)     (14.4)
CASELLA WASTE     WA3 GR           732.4        (15.8)     (14.4)
CASELLA WASTE     CWSTUSD EU       732.4        (15.8)     (14.4)
CASELLA WASTE     WA3 TH           732.4        (15.8)     (14.4)
CASELLA WASTE     CWSTEUR EU       732.4        (15.8)     (14.4)
CATASYS INC       CATS US            6.3         (9.0)      (2.2)
CDK GLOBAL INC    C2G TH         3,017.1       (500.1)      56.4
CDK GLOBAL INC    CDKEUR EU      3,017.1       (500.1)      56.4
CDK GLOBAL INC    C2G GR         3,017.1       (500.1)      56.4
CDK GLOBAL INC    C2G QT         3,017.1       (500.1)      56.4
CDK GLOBAL INC    CDKUSD EU      3,017.1       (500.1)      56.4
CDK GLOBAL INC    CDK US         3,017.1       (500.1)      56.4
CHINA WUYI MOUNT  WUYI US            0.0         (0.0)      (0.0)
CHOICE HOTELS     CHHUSD EU      1,138.4       (183.8)     (74.7)
CHOICE HOTELS     CZH GR         1,138.4       (183.8)     (74.7)
CHOICE HOTELS     CHH US         1,138.4       (183.8)     (74.7)
CINCINNATI BELL   CBB US         2,730.2        (75.0)     (95.8)
CINCINNATI BELL   CIB1 GR        2,730.2        (75.0)     (95.8)
CINCINNATI BELL   CBBEUR EU      2,730.2        (75.0)     (95.8)
CLEAR CHANNEL-A   CCO US         4,522.0     (2,101.7)     286.0
CLEAR CHANNEL-A   C7C GR         4,522.0     (2,101.7)     286.0
COGENT COMMUNICA  OGM1 GR          739.8       (149.0)     275.0
COGENT COMMUNICA  CCOI US          739.8       (149.0)     275.0
COHERUS BIOSCIEN  CHRSUSD EU        99.5        (38.6)      51.2
COHERUS BIOSCIEN  CHRS US           99.5        (38.6)      51.2
COHERUS BIOSCIEN  8C5 GR            99.5        (38.6)      51.2
COHERUS BIOSCIEN  8C5 TH            99.5        (38.6)      51.2
COHERUS BIOSCIEN  CHRSEUR EU        99.5        (38.6)      51.2
COHERUS BIOSCIEN  8C5 QT            99.5        (38.6)      51.2
COMMUNITY HEALTH  CG5 GR        15,859.0       (959.0)   1,157.0
COMMUNITY HEALTH  CYH US        15,859.0       (959.0)   1,157.0
COMMUNITY HEALTH  CYH1USD EU    15,859.0       (959.0)   1,157.0
COMMUNITY HEALTH  CG5 TH        15,859.0       (959.0)   1,157.0
COMMUNITY HEALTH  CG5 QT        15,859.0       (959.0)   1,157.0
COMMUNITY HEALTH  CYH1EUR EU    15,859.0       (959.0)   1,157.0
CRESCO LABS INC   CL CN              0.1         (0.1)      (0.1)
CRESCO LABS INC   CRLBF US           0.1         (0.1)      (0.1)
CURO GROUP HOLDI  CGE GR           919.6        (19.1)     579.2
CURO GROUP HOLDI  CUROEUR EU       919.6        (19.1)     579.2
CURO GROUP HOLDI  CURO US          919.6        (19.1)     579.2
DELEK LOGISTICS   DKL US           624.6       (134.8)      (3.9)
DELEK LOGISTICS   D6L GR           624.6       (134.8)      (3.9)
DENNY'S CORP      DENN US          335.3       (133.3)     (47.1)
DENNY'S CORP      DENNEUR EU       335.3       (133.3)     (47.1)
DENNY'S CORP      DE8 GR           335.3       (133.3)     (47.1)
DERMIRA           DERM US          344.3         (9.0)     296.9
DERMIRA           DERMEUR EU       344.3         (9.0)     296.9
DERMIRA           19D GR           344.3         (9.0)     296.9
DIEBOLD NIXDORF   DBD US         4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DBD GR         4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DLD QT         4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   0RIO LN        4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DBDEUR EU      4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DBDUSD EU      4,311.9       (159.6)     635.0
DIEBOLD NIXDORF   DLD TH         4,311.9       (159.6)     635.0
DINE BRANDS GLOB  DIN US         1,774.7       (202.3)      66.0
DINE BRANDS GLOB  IHP GR         1,774.7       (202.3)      66.0
DOLLARAMA INC     DR3 GR         2,177.9       (234.1)     421.1
DOLLARAMA INC     DLMAF US       2,177.9       (234.1)     421.1
DOLLARAMA INC     DOL CN         2,177.9       (234.1)     421.1
DOLLARAMA INC     DR3 TH         2,177.9       (234.1)     421.1
DOLLARAMA INC     DR3 QT         2,177.9       (234.1)     421.1
DOLLARAMA INC     DOLEUR EU      2,177.9       (234.1)     421.1
DOLLARAMA INC     DR3 GZ         2,177.9       (234.1)     421.1
DOMINO'S PIZZA    EZV GR           907.4     (3,039.9)     187.2
DOMINO'S PIZZA    DPZ US           907.4     (3,039.9)     187.2
DOMINO'S PIZZA    DPZEUR EU        907.4     (3,039.9)     187.2
DOMINO'S PIZZA    DPZUSD EU        907.4     (3,039.9)     187.2
DOMINO'S PIZZA    EZV QT           907.4     (3,039.9)     187.2
DOMINO'S PIZZA    EZV TH           907.4     (3,039.9)     187.2
DUNKIN' BRANDS G  2DB TH         3,456.6     (1,410.5)     273.9
DUNKIN' BRANDS G  DNKN US        3,456.6     (1,410.5)     273.9
DUNKIN' BRANDS G  2DB GR         3,456.6     (1,410.5)     273.9
DUNKIN' BRANDS G  2DB GZ         3,456.6     (1,410.5)     273.9
DUNKIN' BRANDS G  DNKNEUR EU     3,456.6     (1,410.5)     273.9
DUNKIN' BRANDS G  2DB QT         3,456.6     (1,410.5)     273.9
EGAIN CORP        EGAN US           48.2         (1.3)     (12.2)
EGAIN CORP        EGCA GR           48.2         (1.3)     (12.2)
EGAIN CORP        EGANEUR EU        48.2         (1.3)     (12.2)
EMISPHERE TECH    EMIS US            5.2       (155.3)      (1.4)
EVERI HOLDINGS I  G2C TH         1,548.3       (108.9)      17.3
EVERI HOLDINGS I  G2C GR         1,548.3       (108.9)      17.3
EVERI HOLDINGS I  EVRI US        1,548.3       (108.9)      17.3
EVERI HOLDINGS I  EVRIUSD EU     1,548.3       (108.9)      17.3
EVERI HOLDINGS I  EVRIEUR EU     1,548.3       (108.9)      17.3
EXELA TECHNOLOGI  XELA US        1,639.8       (181.0)     (76.8)
FRONTDOOR IN      FTDR US        1,041.0       (344.0)     (15.0)
FRONTDOOR IN      3I5 GR         1,041.0       (344.0)     (15.0)
GNC HOLDINGS INC  GNC* MM        1,527.8        (15.5)     376.5
GOGO INC          GOGO US        1,265.1       (268.8)     285.8
GOGO INC          GOGOUSD EU     1,265.1       (268.8)     285.8
GOGO INC          GOGOEUR EU     1,265.1       (268.8)     285.8
GOGO INC          G0G QT         1,265.1       (268.8)     285.8
GOGO INC          G0G GR         1,265.1       (268.8)     285.8
GOGO INC          G0G TH         1,265.1       (268.8)     285.8
GOOSEHEAD INSU-A  GSHD US           34.8        (25.2)       -
GOOSEHEAD INSU-A  2OX GR            34.8        (25.2)       -
GOOSEHEAD INSU-A  GSHDEUR EU        34.8        (25.2)       -
GRAFTECH INTERNA  EAF US         1,505.5     (1,076.8)     310.9
GRAFTECH INTERNA  G6G GR         1,505.5     (1,076.8)     310.9
GRAFTECH INTERNA  G6G TH         1,505.5     (1,076.8)     310.9
GRAFTECH INTERNA  EAFEUR EU      1,505.5     (1,076.8)     310.9
GRAFTECH INTERNA  G6G QT         1,505.5     (1,076.8)     310.9
GRAFTECH INTERNA  EAFUSD EU      1,505.5     (1,076.8)     310.9
GREEN PLAINS PAR  GPP US            81.1        (72.5)       8.4
GREEN PLAINS PAR  8GP GR            81.1        (72.5)       8.4
GREENSKY INC-A    GSKY US          802.9        (34.8)     323.5
H&R BLOCK INC     HRB TH         2,568.8       (213.6)     647.0
H&R BLOCK INC     HRB US         2,568.8       (213.6)     647.0
H&R BLOCK INC     HRB GR         2,568.8       (213.6)     647.0
H&R BLOCK INC     HRB QT         2,568.8       (213.6)     647.0
H&R BLOCK INC     HRBEUR EU      2,568.8       (213.6)     647.0
HANGER INC        HNGR US          703.0        (21.9)     154.6
HCA HEALTHCARE I  2BH TH        39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  HCA US        39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  2BH GR        39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  HCA* MM       39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  HCAUSD EU     39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  HCAEUR EU     39,207.0     (2,918.0)   2,644.0
HCA HEALTHCARE I  2BH QT        39,207.0     (2,918.0)   2,644.0
HERBALIFE NUTRIT  HLF US         2,789.8       (723.4)     216.2
HERBALIFE NUTRIT  HOO GR         2,789.8       (723.4)     216.2
HERBALIFE NUTRIT  HLFUSD EU      2,789.8       (723.4)     216.2
HERBALIFE NUTRIT  HLFEUR EU      2,789.8       (723.4)     216.2
HERBALIFE NUTRIT  HOO QT         2,789.8       (723.4)     216.2
HERBALIFE NUTRIT  HOO GZ         2,789.8       (723.4)     216.2
HOME DEPOT - BDR  HOME34 BZ     44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD TE         44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDI TH        44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDI GR        44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD US         44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD* MM        44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDEUR EU      44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDI QT        44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDCHF EU      44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDUSD EU      44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDUSD SW      44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HDI GZ        44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD AV         44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD SW         44,003.0     (1,878.0)   1,813.0
HOME DEPOT INC    HD CI         44,003.0     (1,878.0)   1,813.0
HP COMPANY-BDR    HPQB34 BZ     32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ TE        32,490.0     (1,837.0)  (5,263.0)
HP INC            7HP TH        32,490.0     (1,837.0)  (5,263.0)
HP INC            7HP GR        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ US        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ* MM       32,490.0     (1,837.0)  (5,263.0)
HP INC            HWP QT        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQCHF EU     32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQUSD EU     32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQUSD SW     32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQEUR EU     32,490.0     (1,837.0)  (5,263.0)
HP INC            7HP GZ        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ SW        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ AV        32,490.0     (1,837.0)  (5,263.0)
HP INC            HPQ CI        32,490.0     (1,837.0)  (5,263.0)
IDEXX LABS        IDXX TE        1,537.3         (9.2)    (116.3)
IDEXX LABS        IX1 TH         1,537.3         (9.2)    (116.3)
IDEXX LABS        IDXX AV        1,537.3         (9.2)    (116.3)
IDEXX LABS        IX1 GZ         1,537.3         (9.2)    (116.3)
IDEXX LABS        IDXX US        1,537.3         (9.2)    (116.3)
IDEXX LABS        IX1 GR         1,537.3         (9.2)    (116.3)
IDEXX LABS        IX1 QT         1,537.3         (9.2)    (116.3)
INSEEGO CORP      INSGUSD EU       162.3        (36.5)      30.7
INSEEGO CORP      INSG US          162.3        (36.5)      30.7
INSEEGO CORP      INO GR           162.3        (36.5)      30.7
INSEEGO CORP      INSGEUR EU       162.3        (36.5)      30.7
INSEEGO CORP      INO TH           162.3        (36.5)      30.7
INSEEGO CORP      INO QT           162.3        (36.5)      30.7
INSYS THERAPEUTI  NPR1 GR          192.5        (43.1)      19.4
INSYS THERAPEUTI  INSYUSD EU       192.5        (43.1)      19.4
INSYS THERAPEUTI  NPR1 TH          192.5        (43.1)      19.4
INSYS THERAPEUTI  NPR1 SW          192.5        (43.1)      19.4
INSYS THERAPEUTI  INSYEUR EU       192.5        (43.1)      19.4
INSYS THERAPEUTI  INSY US          192.5        (43.1)      19.4
IRONWOOD PHARMAC  I76 TH           332.0       (196.4)     146.9
IRONWOOD PHARMAC  IRWD US          332.0       (196.4)     146.9
IRONWOOD PHARMAC  I76 GR           332.0       (196.4)     146.9
IRONWOOD PHARMAC  IRWDUSD EU       332.0       (196.4)     146.9
IRONWOOD PHARMAC  IRWDEUR EU       332.0       (196.4)     146.9
IRONWOOD PHARMAC  I76 QT           332.0       (196.4)     146.9
ISRAMCO INC       IRM GR           111.6         (7.4)      (3.2)
ISRAMCO INC       ISRL US          111.6         (7.4)      (3.2)
ISRAMCO INC       ISRLEUR EU       111.6         (7.4)      (3.2)
JACK IN THE BOX   JACK US          828.9       (607.3)     (91.1)
JACK IN THE BOX   JBX GR           828.9       (607.3)     (91.1)
JACK IN THE BOX   JACK1EUR EU      828.9       (607.3)     (91.1)
JACK IN THE BOX   JBX GZ           828.9       (607.3)     (91.1)
JACK IN THE BOX   JBX QT           828.9       (607.3)     (91.1)
L BRANDS INC      LB US          8,090.0       (865.0)   1,274.0
L BRANDS INC      LTD TH         8,090.0       (865.0)   1,274.0
L BRANDS INC      LBUSD EU       8,090.0       (865.0)   1,274.0
L BRANDS INC      LBEUR EU       8,090.0       (865.0)   1,274.0
L BRANDS INC      LB* MM         8,090.0       (865.0)   1,274.0
L BRANDS INC      LTD QT         8,090.0       (865.0)   1,274.0
L BRANDS INC      LTD GR         8,090.0       (865.0)   1,274.0
L BRANDS INC-BDR  LBRN34 BZ      8,090.0       (865.0)   1,274.0
LAMB WESTON       LW-WUSD EU     3,111.2        (56.2)     401.4
LAMB WESTON       LW-WEUR EU     3,111.2        (56.2)     401.4
LAMB WESTON       0L5 GR         3,111.2        (56.2)     401.4
LAMB WESTON       0L5 TH         3,111.2        (56.2)     401.4
LAMB WESTON       0L5 QT         3,111.2        (56.2)     401.4
LAMB WESTON       LW US          3,111.2        (56.2)     401.4
LEE ENTERPRISES   LEE US           586.9        (26.1)       9.2
LENNOX INTL INC   LII US         1,817.2       (149.6)      80.9
LENNOX INTL INC   LXI TH         1,817.2       (149.6)      80.9
LENNOX INTL INC   LII1USD EU     1,817.2       (149.6)      80.9
LENNOX INTL INC   LII* MM        1,817.2       (149.6)      80.9
LENNOX INTL INC   LII1EUR EU     1,817.2       (149.6)      80.9
LENNOX INTL INC   LXI GR         1,817.2       (149.6)      80.9
LEXICON PHARMACE  LX31 GR          284.1        (26.4)     136.6
LEXICON PHARMACE  LXRX US          284.1        (26.4)     136.6
LEXICON PHARMACE  LXRXUSD EU       284.1        (26.4)     136.6
LEXICON PHARMACE  LXRXEUR EU       284.1        (26.4)     136.6
LEXICON PHARMACE  LX31 QT          284.1        (26.4)     136.6
LIGHTSPEED POS I  LSPD CN           61.2        (33.5)     (10.4)
MCDONALDS - BDR   MCDC34 BZ     32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD SW        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD US        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MDO GR        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD* MM       32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD TE        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MDO TH        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MDO QT        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCDCHF EU     32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCDUSD EU     32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCDUSD SW     32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCDEUR EU     32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MDO GZ        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD AV        32,811.2     (6,258.4)   1,079.7
MCDONALDS CORP    MCD CI        32,811.2     (6,258.4)   1,079.7
MCDONALDS-CEDEAR  MCD AR        32,811.2     (6,258.4)   1,079.7
MEDICINES COMP    MDCO US          841.7        (22.3)     236.4
MEDICINES COMP    MZN GR           841.7        (22.3)     236.4
MEDICINES COMP    MZN GZ           841.7        (22.3)     236.4
MEDICINES COMP    MZN TH           841.7        (22.3)     236.4
MEDICINES COMP    MZN QT           841.7        (22.3)     236.4
MEDICINES COMP    MDCOUSD EU       841.7        (22.3)     236.4
MICHAELS COS INC  MIK US         2,128.3     (1,626.2)     583.0
MICHAELS COS INC  MIM GR         2,128.3     (1,626.2)     583.0
MOTOROLA SOLUTIO  MOT TE         9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MSI US         9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MTLA GR        9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MTLA TH        9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MSI1USD EU     9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MTLA QT        9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MSI1EUR EU     9,409.0     (1,276.0)   1,176.0
MOTOROLA SOLUTIO  MTLA GZ        9,409.0     (1,276.0)   1,176.0
MSCI INC          MSCI US        3,388.0       (166.5)     626.1
MSCI INC          3HM GR         3,388.0       (166.5)     626.1
MSCI INC          MSCIUSD EU     3,388.0       (166.5)     626.1
MSCI INC          3HM QT         3,388.0       (166.5)     626.1
MSG NETWORKS- A   MSGN US          830.4       (562.0)     204.8
MSG NETWORKS- A   1M4 TH           830.4       (562.0)     204.8
MSG NETWORKS- A   MSGNEUR EU       830.4       (562.0)     204.8
MSG NETWORKS- A   1M4 QT           830.4       (562.0)     204.8
MSG NETWORKS- A   1M4 GR           830.4       (562.0)     204.8
NATHANS FAMOUS    NATH US           91.2        (71.6)      70.7
NATHANS FAMOUS    NFA GR            91.2        (71.6)      70.7
NATIONAL CINEMED  NCMI US        1,141.8        (89.2)     120.4
NATIONAL CINEMED  XWM GR         1,141.8        (89.2)     120.4
NATIONAL CINEMED  NCMIEUR EU     1,141.8        (89.2)     120.4
NAVISTAR INTL     IHR TH         7,037.0     (3,813.0)   1,423.0
NAVISTAR INTL     NAVEUR EU      7,037.0     (3,813.0)   1,423.0
NAVISTAR INTL     NAVUSD EU      7,037.0     (3,813.0)   1,423.0
NAVISTAR INTL     NAV US         7,037.0     (3,813.0)   1,423.0
NAVISTAR INTL     IHR GR         7,037.0     (3,813.0)   1,423.0
NAVISTAR INTL     IHR GZ         7,037.0     (3,813.0)   1,423.0
NAVISTAR INTL     IHR QT         7,037.0     (3,813.0)   1,423.0
NEW ENG RLTY-LP   NEN US           247.0        (35.6)       -
NRC GROUP HOLDIN  NRCG US          376.1        (31.5)      63.1
NRG ENERGY        NRA GR        10,628.0     (1,215.0)   1,202.0
NRG ENERGY        NRA TH        10,628.0     (1,215.0)   1,202.0
NRG ENERGY        NRG1USD EU    10,628.0     (1,215.0)   1,202.0
NRG ENERGY        NRA QT        10,628.0     (1,215.0)   1,202.0
NRG ENERGY        NRGEUR EU     10,628.0     (1,215.0)   1,202.0
NRG ENERGY        NRG US        10,628.0     (1,215.0)   1,202.0
OMEROS CORP       OMER US           95.9       (100.2)      52.5
OMEROS CORP       3O8 GR            95.9       (100.2)      52.5
OMEROS CORP       OMERUSD EU        95.9       (100.2)      52.5
OMEROS CORP       3O8 TH            95.9       (100.2)      52.5
OMEROS CORP       OMEREUR EU        95.9       (100.2)      52.5
ONDAS HOLDINGS I  ONDS US            2.7        (14.9)     (15.2)
OPTIVA INC        OPT CN           123.4        (24.8)      15.7
OPTIVA INC        RKNEF US         123.4        (24.8)      15.7
PAPA JOHN'S INTL  PZZAEUR EU       570.9       (296.7)       7.1
PAPA JOHN'S INTL  PZZA US          570.9       (296.7)       7.1
PAPA JOHN'S INTL  PP1 GR           570.9       (296.7)       7.1
PHILIP MORRIS IN  PM US         39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PM1 EU        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  4I1 GR        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PM1CHF EU     39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PM1 TE        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  4I1 TH        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PM1EUR EU     39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PMI SW        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PMOR AV       39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  4I1 QT        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  4I1 GZ        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PMI1 IX       39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PMI EB        39,801.0    (10,739.0)   2,251.0
PHILIP MORRIS IN  PM* MM        39,801.0    (10,739.0)   2,251.0
PLANET FITNESS-A  PLNT1USD EU    1,353.4       (382.8)     257.1
PLANET FITNESS-A  PLNT US        1,353.4       (382.8)     257.1
PLANET FITNESS-A  3PL TH         1,353.4       (382.8)     257.1
PLANET FITNESS-A  3PL GR         1,353.4       (382.8)     257.1
PLANET FITNESS-A  3PL QT         1,353.4       (382.8)     257.1
PLANET FITNESS-A  PLNT1EUR EU    1,353.4       (382.8)     257.1
PRIORITY TECHNOL  PRTH US          388.6        (85.5)      21.1
PURPLE INNOVATIO  PRPL US           71.7         (2.0)      (0.9)
RECRO PHARMA INC  RAH GR           155.5        (19.5)      42.1
RECRO PHARMA INC  REPH US          155.5        (19.5)      42.1
RESVERLOGIX CORP  RVX CN            14.4       (156.5)     (64.0)
REVLON INC-A      RVL1 GR        3,016.8     (1,056.8)      73.4
REVLON INC-A      REV US         3,016.8     (1,056.8)      73.4
REVLON INC-A      REVEUR EU      3,016.8     (1,056.8)      73.4
REVLON INC-A      RVL1 TH        3,016.8     (1,056.8)      73.4
RH                RH US          1,806.0        (23.0)    (235.5)
RH                RHEUR EU       1,806.0        (23.0)    (235.5)
RH                RH* MM         1,806.0        (23.0)    (235.5)
RH                RS1 GR         1,806.0        (23.0)    (235.5)
RIMINI STREET IN  RMNI US          118.9       (151.6)    (125.6)
ROADRUNNER TRANS  RT6 GR           853.5        (52.2)      53.5
ROADRUNNER TRANS  RRTS US          853.5        (52.2)      53.5
ROSETTA STONE IN  RS8 TH           187.3        (12.0)     (68.9)
ROSETTA STONE IN  RS8 GR           187.3        (12.0)     (68.9)
ROSETTA STONE IN  RST US           187.3        (12.0)     (68.9)
ROSETTA STONE IN  RST1USD EU       187.3        (12.0)     (68.9)
ROSETTA STONE IN  RST1EUR EU       187.3        (12.0)     (68.9)
RR DONNELLEY & S  DLLN TH        3,640.8       (245.4)     548.8
RR DONNELLEY & S  RRDUSD EU      3,640.8       (245.4)     548.8
RR DONNELLEY & S  RRD US         3,640.8       (245.4)     548.8
RR DONNELLEY & S  DLLN GR        3,640.8       (245.4)     548.8
RR DONNELLEY & S  RRDEUR EU      3,640.8       (245.4)     548.8
SALLY BEAUTY HOL  S7V GR         2,144.6       (214.7)     733.2
SALLY BEAUTY HOL  SBHEUR EU      2,144.6       (214.7)     733.2
SALLY BEAUTY HOL  SBH US         2,144.6       (214.7)     733.2
SBA COMM CORP     SBACUSD EU     7,213.7     (3,376.8)    (832.4)
SBA COMM CORP     SBACEUR EU     7,213.7     (3,376.8)    (832.4)
SBA COMM CORP     4SB GR         7,213.7     (3,376.8)    (832.4)
SBA COMM CORP     SBAC US        7,213.7     (3,376.8)    (832.4)
SBA COMM CORP     4SB GZ         7,213.7     (3,376.8)    (832.4)
SBA COMM CORP     SBJ TH         7,213.7     (3,376.8)    (832.4)
SCIENTIFIC GAMES  SGMS US        7,717.8     (2,463.2)     621.0
SCIENTIFIC GAMES  SGMSUSD EU     7,717.8     (2,463.2)     621.0
SCIENTIFIC GAMES  TJW GR         7,717.8     (2,463.2)     621.0
SCIENTIFIC GAMES  TJW TH         7,717.8     (2,463.2)     621.0
SCIENTIFIC GAMES  TJW GZ         7,717.8     (2,463.2)     621.0
SEALED AIR CORP   SDA GR         5,050.2       (348.6)      66.2
SEALED AIR CORP   SEE US         5,050.2       (348.6)      66.2
SEALED AIR CORP   SEE1EUR EU     5,050.2       (348.6)      66.2
SEALED AIR CORP   SDA QT         5,050.2       (348.6)      66.2
SEALED AIR CORP   SDA TH         5,050.2       (348.6)      66.2
SERES THERAPEUTI  MCRB1EUR EU      120.5        (48.0)      50.6
SERES THERAPEUTI  MCRB US          120.5        (48.0)      50.6
SERES THERAPEUTI  1S9 GR           120.5        (48.0)      50.6
SHELL MIDSTREAM   SHLXUSD EU     1,913.5       (257.0)     231.4
SHELL MIDSTREAM   49M GR         1,913.5       (257.0)     231.4
SHELL MIDSTREAM   49M TH         1,913.5       (257.0)     231.4
SHELL MIDSTREAM   49M QT         1,913.5       (257.0)     231.4
SHELL MIDSTREAM   SHLX US        1,913.5       (257.0)     231.4
SIRIUS XM HOLDIN  RDO GR         8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  RDO TH         8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  SIRIUSD EU     8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  SIRI TE        8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  RDO QT         8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  RDO GZ         8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  SIRIEUR EU     8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  SIRI AV        8,172.7     (1,816.9)  (2,324.4)
SIRIUS XM HOLDIN  SIRI US        8,172.7     (1,816.9)  (2,324.4)
SIX FLAGS ENTERT  6FE GR         2,517.3       (117.8)    (126.4)
SIX FLAGS ENTERT  SIXEUR EU      2,517.3       (117.8)    (126.4)
SIX FLAGS ENTERT  SIXUSD EU      2,517.3       (117.8)    (126.4)
SIX FLAGS ENTERT  SIX US         2,517.3       (117.8)    (126.4)
SLEEP NUMBER COR  SNBR US          470.1       (109.6)    (337.8)
SLEEP NUMBER COR  SL2 GR           470.1       (109.6)    (337.8)
SLEEP NUMBER COR  SNBREUR EU       470.1       (109.6)    (337.8)
SOLITON INC       SOLY US            0.9        (17.6)     (18.2)
STARBUCKS CORP    SRB GR        19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SRB TH        19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX* MM      19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX TE       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUXEUR EU    19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX IM       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SRB QT        19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUXCHF EU    19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUXUSD SW    19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUXUSD EU    19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SRB GZ        19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX AV       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX US       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX PE       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX SW       19,981.3     (2,878.8)   2,248.8
STARBUCKS CORP    SBUX CI       19,981.3     (2,878.8)   2,248.8
STARBUCKS-BDR     SBUB34 BZ     19,981.3     (2,878.8)   2,248.8
STARCO BRANDS IN  STCB US            0.0         (0.9)      (0.9)
STEALTH BIOTHERA  MITO US           15.5       (175.3)     (27.3)
STEALTH BIOTHERA  S1BA GR           15.5       (175.3)     (27.3)
SUNPOWER CORP     S9P2 GR        2,352.6       (149.9)     368.8
SUNPOWER CORP     S9P2 TH        2,352.6       (149.9)     368.8
SUNPOWER CORP     SPWR US        2,352.6       (149.9)     368.8
SUNPOWER CORP     SPWREUR EU     2,352.6       (149.9)     368.8
SUNPOWER CORP     SPWRUSD EU     2,352.6       (149.9)     368.8
SUNPOWER CORP     S9P2 QT        2,352.6       (149.9)     368.8
TAUBMAN CENTERS   TCO US         4,344.1       (300.1)       -
TAUBMAN CENTERS   TU8 GR         4,344.1       (300.1)       -
TRANSDIGM GROUP   TDG US        12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   T7D GR        12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   T7D TH        12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   TDGUSD EU     12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   T7D QT        12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   TDGEUR EU     12,389.3     (1,666.9)   2,975.4
TRANSDIGM GROUP   TDG* MM       12,389.3     (1,666.9)   2,975.4
TRIUMPH GROUP     TG7 GR         3,330.5       (276.5)     421.7
TRIUMPH GROUP     TGI US         3,330.5       (276.5)     421.7
TRIUMPH GROUP     TGIEUR EU      3,330.5       (276.5)     421.7
TRULIEVE CANNABI  TRUL CN            0.1         (0.2)      (0.2)
TRULIEVE CANNABI  TCNNF US           0.1         (0.2)      (0.2)
TUPPERWARE BRAND  TUP GR         1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP US         1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP1USD EU     1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP QT         1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP GZ         1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP TH         1,308.8       (235.2)    (138.5)
TUPPERWARE BRAND  TUP1EUR EU     1,308.8       (235.2)    (138.5)
UNISYS CORP       USY1 TH        2,457.6     (1,299.6)     378.1
UNISYS CORP       USY1 GR        2,457.6     (1,299.6)     378.1
UNISYS CORP       UIS1 SW        2,457.6     (1,299.6)     378.1
UNISYS CORP       UIS US         2,457.6     (1,299.6)     378.1
UNISYS CORP       UISEUR EU      2,457.6     (1,299.6)     378.1
UNISYS CORP       UISCHF EU      2,457.6     (1,299.6)     378.1
UNISYS CORP       USY1 GZ        2,457.6     (1,299.6)     378.1
UNISYS CORP       USY1 QT        2,457.6     (1,299.6)     378.1
UNISYS CORP       UIS EU         2,457.6     (1,299.6)     378.1
UNITI GROUP INC   CSALUSD EU     4,592.9     (1,406.7)       -
UNITI GROUP INC   UNIT US        4,592.9     (1,406.7)       -
UNITI GROUP INC   8XC GR         4,592.9     (1,406.7)       -
UNITI GROUP INC   8XC TH         4,592.9     (1,406.7)       -
VALVOLINE INC     0V4 TH         1,832.0       (343.0)     288.0
VALVOLINE INC     0V4 GR         1,832.0       (343.0)     288.0
VALVOLINE INC     VVVEUR EU      1,832.0       (343.0)     288.0
VALVOLINE INC     0V4 QT         1,832.0       (343.0)     288.0
VALVOLINE INC     VVV US         1,832.0       (343.0)     288.0
VANTAGE DRILL-UT  VTGGF US       1,129.6        (64.7)     263.9
VECTOR GROUP LTD  VGR US         1,549.5       (547.4)     387.3
VECTOR GROUP LTD  VGR GR         1,549.5       (547.4)     387.3
VECTOR GROUP LTD  VGREUR EU      1,549.5       (547.4)     387.3
VECTOR GROUP LTD  VGRUSD EU      1,549.5       (547.4)     387.3
VECTOR GROUP LTD  VGR QT         1,549.5       (547.4)     387.3
VERISIGN INC      VRS GR         1,914.5     (1,385.5)     369.4
VERISIGN INC      VRSN US        1,914.5     (1,385.5)     369.4
VERISIGN INC      VRS TH         1,914.5     (1,385.5)     369.4
VERISIGN INC      VRSN* MM       1,914.5     (1,385.5)     369.4
VERISIGN INC      VRSNUSD EU     1,914.5     (1,385.5)     369.4
VERISIGN INC      VRS QT         1,914.5     (1,385.5)     369.4
VERISIGN INC      VRSNEUR EU     1,914.5     (1,385.5)     369.4
VERISIGN INC      VRS GZ         1,914.5     (1,385.5)     369.4
W&T OFFSHORE INC  UWV GR           848.9       (324.8)      39.9
W&T OFFSHORE INC  WTI1EUR EU       848.9       (324.8)      39.9
W&T OFFSHORE INC  WTI US           848.9       (324.8)      39.9
WAYFAIR INC- A    W US           1,890.9       (330.7)     116.7
WAYFAIR INC- A    1WF GR         1,890.9       (330.7)     116.7
WAYFAIR INC- A    WEUR EU        1,890.9       (330.7)     116.7
WAYFAIR INC- A    1WF QT         1,890.9       (330.7)     116.7
WEIGHT WATCHERS   WW6 GR         1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WTW US         1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WTWUSD EU      1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WTWEUR EU      1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WW6 QT         1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WW6 GZ         1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WW6 TH         1,414.5       (805.0)      25.1
WEIGHT WATCHERS   WTW AV         1,414.5       (805.0)      25.1
WESTERN UNIO-BDR  WUNI34 BZ      8,996.8       (309.8)    (645.5)
WESTERN UNION     W3U TH         8,996.8       (309.8)    (645.5)
WESTERN UNION     WU* MM         8,996.8       (309.8)    (645.5)
WESTERN UNION     W3U GR         8,996.8       (309.8)    (645.5)
WESTERN UNION     WU US          8,996.8       (309.8)    (645.5)
WESTERN UNION     WUUSD EU       8,996.8       (309.8)    (645.5)
WESTERN UNION     W3U QT         8,996.8       (309.8)    (645.5)
WESTERN UNION     WUEUR EU       8,996.8       (309.8)    (645.5)
WESTERN UNION     W3U GZ         8,996.8       (309.8)    (645.5)
WIDEOPENWEST INC  WOW US         2,419.6       (290.3)    (111.7)
WIDEOPENWEST INC  WU5 GR         2,419.6       (290.3)    (111.7)
WIDEOPENWEST INC  WU5 TH         2,419.6       (290.3)    (111.7)
WIDEOPENWEST INC  WU5 QT         2,419.6       (290.3)    (111.7)
WIDEOPENWEST INC  WOW1EUR EU     2,419.6       (290.3)    (111.7)
WINGSTOP INC      WING1EUR EU      139.7       (224.8)       3.4
WINGSTOP INC      WING US          139.7       (224.8)       3.4
WINGSTOP INC      EWG GR           139.7       (224.8)       3.4
WINMARK CORP      WINAUSD EU        46.7         (4.8)      11.8
WINMARK CORP      WINA US           46.7         (4.8)      11.8
WINMARK CORP      GBZ GR            46.7         (4.8)      11.8
WORKIVA INC       WK US            231.1         (9.7)     (14.4)
WORKIVA INC       0WKA GR          231.1         (9.7)     (14.4)
WORKIVA INC       WKEUR EU         231.1         (9.7)     (14.4)
WYNDHAM DESTINAT  WYND US        7,158.0       (569.0)     283.0
WYNDHAM DESTINAT  WD5 TH         7,158.0       (569.0)     283.0
WYNDHAM DESTINAT  WYNUSD EU      7,158.0       (569.0)     283.0
WYNDHAM DESTINAT  WD5 QT         7,158.0       (569.0)     283.0
WYNDHAM DESTINAT  WYNEUR EU      7,158.0       (569.0)     283.0
WYNDHAM DESTINAT  WD5 GR         7,158.0       (569.0)     283.0
YELLOW PAGES LTD  Y CN             442.4       (119.2)      40.4
YRC WORLDWIDE IN  YEL1 GR        1,617.1       (301.2)     168.5
YRC WORLDWIDE IN  YRCWUSD EU     1,617.1       (301.2)     168.5
YRC WORLDWIDE IN  YRCW US        1,617.1       (301.2)     168.5
YRC WORLDWIDE IN  YEL1 QT        1,617.1       (301.2)     168.5
YRC WORLDWIDE IN  YRCWEUR EU     1,617.1       (301.2)     168.5
YRC WORLDWIDE IN  YEL1 TH        1,617.1       (301.2)     168.5
YUM! BRANDS INC   TGR TH         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   TGR GR         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUMEUR EU      4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   TGR QT         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUMCHF EU      4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUM SW         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUMUSD SW      4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUMUSD EU      4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   TGR GZ         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUM US         4,130.0     (7,926.0)     (94.0)
YUM! BRANDS INC   YUM* MM        4,130.0     (7,926.0)     (94.0)



                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2019.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000.

                   *** End of Transmission ***