/raid1/www/Hosts/bankrupt/TCR_Public/190415.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Monday, April 15, 2019, Vol. 23, No. 104

                            Headlines

10 HOMESTEAD: $260K Sale of Quincy Property to Connelly Approved
10 HOMESTEAD: Northeast Bank Objects to Quicy Property Sale
342 58 STREET: Interest Holders to Contribute $550K to Fund Plan
344 SOUTH STREET: Voluntary Chapter 11 Case Summary
801 HOUSTON AVE: Case Summary & 20 Largest Unsecured Creditors

ACADEMY LTD: Moody's Affirms Caa1 CFR on Distressed Loan Exchange
ACE CASH: S&P Raises ICR to 'B' on Improved Operating Performance
ALPHA REAL: Seeks to Hire R. Grace Rodriguez as Legal Counsel
AMANECER PRIMARY: Case Summary & 5 Unsecured Creditors
ARGOS THERAPEUTICS: May 29 Plan Confirmation Hearing

AUM SHRI GANESHAY: Seeks to Hire Danowitz Legal as Counsel
B&P DEVELOPMENT: $903K Sale of Del Rio Property to R & S Approved
BCAUSE LLC: Case Summary & 20 Largest Unsecured Creditors
BCAUSE MINING: Case Summary & 20 Largest Unsecured Creditors
BRINK'S COMPANY: Fitch Affirms LT IDR at 'BB+', Outlook Stable

BRISTOW GROUP: S&P Cuts ICR to CCC- on Elevated Restructuring Risk
CHAMPION BLDRS: $1.4K Sale of 2010 Honda Van to Fann Approved
CHARLOTTE RUSSE: $425K Sale of Peek Brand IP & Related Assets OK'd
CHARLOTTE RUSSE: $5M Sale of Refuge Brand IP & Related Assets OK'd
CLAY INTERNATIONAL: Taps M. Denise Dotson as Legal Counsel

COLOGIX HOLDINGS: S&P Cuts ICR to 'B-' on Elevated SG&A Costs
CONSUMMATE COMPUTER: Case Summary & 20 Largest Unsecured Creditors
CONTERRA ULTRA: Moody's Assigns B3 CFR & Rates 1st Lien Loans B2
CONTERRA ULTRA: S&P Assigns 'B-' ICR; Outlook Stable
CREASY GEOTHERMAL: $7K Sale of 2013 Diamond Cargo Trailer Approved

CRESTWOOD EQUITY: S&P Affirms 'BB-' ICR; Outlook Stable
CRESTWOOD MIDSTREAM: Moody's Rates $500MM Senior Unsec. Notes 'B1'
CSI-ABSOLUTE CLEAN: Taps Schneider & Stone as Legal Counsel
DAN WILLIAMS: $540K Sale of Washington DC Property to ObjectN OK'd
DATTA MANGLAM: Seeks to Hire Margaret M. McClure as Legal Counsel

DECOR HOLDINGS: Committee Seeks Conditional OK of Plan Outline
DECOR HOLDINGS: U.S. Trustee Objects to Disclosure Statement
DIAGNOSTIC CENTER: Lease Agreement for La Vegas Property Approved
DITECH HOLDING: BNY Objects to Plan Disclosures, Bidding Protocol
DITECH HOLDING: Committee Objects to Disclosure Statement

DITECH HOLDING: Geary Class Plaintiffs Object to Plan Disclosures
DITECH HOLDING: Surety Objects to Plan Outline, Bidding Protocol
DULUTH ISD 709: Moody's Affirms Ba1 Rating on GOULT Bonds
DUNKIRK HOME: Case Summary & 2 Unsecured Creditors
ECOSHEL INC: Court Confirms 1st Amended Chapter 11 Plan

EDWARD M. YAMBO: $250K Private Sale of Assets to Caremed Approved
EL PASO FREIGHT: Seeks to Hire Mounce Green as Special Counsel
ENERGY GUARD: Court Confirms 1st Amended Chapter 11 Plan
F & S ASSOCIATES: Case Summary & 4 Unsecured Creditors
FIRSTENERGY SOLUTIONS: Plan Won't Release Consent Degree Obligation

FRANK HELMKA: Sale of Tinton Falls Package Store Business Denied
GARDA WORLD: Fitch Affirms B+ LongTerm Issuer Default Rating
GLANSAOL HOLDINGS: Seeks to Extend Exclusivity Period to June 17
GOLDEN HEAT: Case Summary & 20 Largest Unsecured Creditors
GOODWILL INDUSTRIES: Court Confirms Chapter 11 Plan

GRAND DAKOTA: Court Confirms Amended Chapter 11 Plan
GRAY LAND & LIVESTOCK: Seeks to Hire Bailey & Busey as Counsel
GREENSTONE PARTNERS: Voluntary Chapter 11 Case Summary
HARRY L WRIGHT: Seeks to Hire Lepant & Lentz as Legal Counsel
HEXION HOLDINGS: U.S. Trustee Forms 7-Member Committee

HOLDINGS OF SOUTH FLORIDA: Hires Mickler & Mickler as Attorney
HY-TECH PLUMBING: $1KSale of Silverado Truck & Chevrolet Van Okayed
INNOVATIVE MATTRESS: Sale of Vehicles and Airplanes Approved
INTEGRITY BRANDS: Case Summary & 20 Largest Unsecured Creditors
INTRINSIC HOSPITALITY: Unsecured to Get 60 Monthly Payments

J.D.B.O. VENTURES: Unsecureds to Get $12,000 in 4 Quarters
JIN KIM: Paddy Buying $475K Sale of Duluth Property to Paddy Okayed
JJE INC: Case Summary & 20 Largest Unsecured Creditors
JOHN HULL: Withdraws Disclosure Statement
JONES LEASE PROPERTIES: Hires Skutch Arlow as Financial Advisor

JONG UK BYUN: $5.5M Sale of Los Angeles Property to C&M Approved
KESTRA ADVISOR: S&P Assigns 'B+' Long-Term ICR; Outlook Stable
L REIT: Unsecured Creditors to Recover 100% Under Chapter 11 Plan
LAROCHE CARRIER: Seeks to Hire Fred Wehrwein as Attorney
LAYFIELD & BARRETT: Trustee's Sale of Park City Condo Units Okayed

LISA CHASE: Trustee Must Withdraw/Supplement Personal Property Sale
MACAULEY CONTRACTING: $145K Sale of Five Trucks to Don Dowd Okayed
MARTIN MIDSTREAM: S&P Affirms 'B' Issuer Credit Rating; Off UCO
MARY REGISTER: $1.25M Sale of Savannah Property to Glaser Approved
MARY REGISTER: $265K Sale of Tybee Island Property to Yiadom Okayed

MEDICAL PROPERTIES: Moody's Affirms Ba1 CFR, Outlook Remains Stable
MENSONIDES DAIRY: Simplot Western Objects to Disclosure Statement
MIAMI METALS I: Hires Additional Ordinary Course Professionals
MISHAL PETROLEUM: Seeks to Hire Jeff Potts as Legal Counsel
MOTIV8 INVESTMENTS: $850K Sale of Altadena Property to Vasquez OK'd

NATURAL RESOURCE: Moody's Ups CFR to B2 & Rates $275MM Notes Caa1
NEW BEGINNERS: Court Official Unable to Appoint Committee
NORTHWEST BAY: Seeks to Hire McNamee Lochner as Legal Counsel
NS FITNESS: Seeks to Hire Mateer & Harbert as Co-Counsel
OAKLEY GRADING: Trustee's Proposed Ritchie Auction of Equipment OKd

OKLAHOMA DEVELOPMENT: Fitch Withdraws 'CCC' on 2007 Bonds
OPTIMIZED LEASING: EverBank Objects to Disclosure Statement
OPTIMIZED LEASING: Huntington Objects to Disclosure Statement
OPTIMIZED LEASING: TCFEF Objects to Disclosure Statement
OPTIMIZED LEASING: Wells Fargo Objects to Disclosure Statement

PAUL SHEPHERD: $6.6M Sale of Los Angeles Properties Approved
PERFECT BROW: Hires Levenfeld Pearlstein as Counsel
PERIWINKLE PARTNERS: April 29 Hearing on Plan, Disclosures
PETROLEUM TOWERS: $15.7M Sale of San Antonio Property Approved
PG&E CORP: TURN Asks Court to Appoint Ratepayers' Committee

PG&E CORPORATION: Committee Hires FTI as Financial Advisor
PG&E CORPORATION: Committee Hires Milbank LLP as Counsel
PG&E CORPORATION: Panel Taps Centerview as Investment Banker
PG&E CORPORATION: Panel Taps Epiq as Claims and Noticing Agent
PHI INC: Unsecureds to Get New Common Stock Under Plan

PLAYPOWER INC: Moody's Affirms B3 CFR Following Dividend Recap
POP'S PAINTING: Unsecured Creditors to Get 45% Under Chap. 11 Plan
QUALITY SLEEP: Files Chapter 11 Plan of Liquidation
RAM DISTRIBUTION: Case Summary & 20 Largest Unsecured Creditors
REGENCY PARK: Liquidating Agent Hires Lane & Nach as Attorney

REGENTS HOLDINGS: Case Summary & 12 Unsecured Creditors
REGENTS HOLDINGS: Voluntary Chapter 11 Case Summary
RYDER CONTRACTING: U.S. Trustee Unable to Appoint Committee
S.T.A.P. INDUSTRIES: U.S. Trustee Unable to Appoint Committee
SCHAEFER AMBULANCE: Hires BidMed LLC as Asset Liquidation Broker

SEED TO SCALE: Seeks to Hire Beaty & Draeger as Attorney
SHAUN MCLEAN: $1.2M Sale of Miromesnil Property to BW Approved
SIERRA ENTERPRISES: U.S. Trustee Unable to Appoint Committee
STALEY EXPEDITE: Lease Agreement with Highway Approved
STEAK N SHAKE: Moody's Cuts CFR to Caa2 & Alters Outlook to Neg.

SUNEX INTERNATIONAL: Seeks to Hire Seese P.A. as Counsel
SUPER HERO KIDS: Case Summary & 6 Unsecured Creditors
T BAR W PROPERTIES: Hires Re/Max Landmark as Real Estate Broker
T BAR W PROPERTIES: Seeks to Extend Exclusivity Period by 45 Days
TOTAL FINANCE: Services Agreement with Westlake Services Approved

UFC HOLDINGS: S&P Affirms B+ 1st-Lien Debt Rating on $435MM Add-On
USG CORP: Fitch Maintains 'BB+' IDR on Watch Negative
VALDOSTA HOSPITAL AUTHORITY: Moody's Cuts $48M Debt Rating to Ba3
VANGUARD NATURAL: U.S. Trustee Forms 3-Member Committee
ZSA PETROLEUM: Seeks to Hire Jeff Potts as Legal Counsel

[^] BOND PRICING: For the Week from April 8 to 12, 2019

                            *********

10 HOMESTEAD: $260K Sale of Quincy Property to Connelly Approved
----------------------------------------------------------------
Judge Frank J. Bailey of the U.S. Bankruptcy Court for the District
of Massachusetts authorized 10 Homestead Avenue, LLC's private sale
of the real property commonly known as Unit 1, 10 Homestead Avenue,
Quincy, Massachusetts as more fully described by Deed dated April
8, 2013 recorded at Norfolk County Registry of Deeds, Book 31215,
Page 199 and further described by Master Deed dated April 11, 2018,
and recorded at Norfolk County Registry of Deeds, Book 35907, Page
233, to Corrina Connelly for $260,400.

The Court overruled Creditor Northeast Bank's objection.

The Debtor is authorized to sell Unit One pursuant to the terms of
the Purchase and Sale Agreement, but the closing of the sale must
occur by April 12, 2019.  If the closing of the sale of Unit One
does not occur by April 12, 2019, the Debtor's authority to sell
Unit One pursuant to the Order will terminate.

The sale is free and clear of all liens, claims, interests and
encumbrances with the same to attach to the proceeds of the sale.

The closing agent will disburse on behalf of the Chapter 11 Debtor
the Net Proceeds from the sale to the first mortgagee, Northeast
Bank, to be applied against the amounts owed to it by the Debtor.

The net proceeds paid to Northeast Bank will apply said proceeds
first to prepetition interest (both regular and default interest),
late charges, and then to the principal of the Northeast Refinance
Balance.  Said payment will not be applied to the prepayment
penalty/charge Northeast claims due.

The Order relates only to Unit One and further that, except as
expressly noted in this Order pertaining to Unit One, all aspects
of Northeast Bank's claims, loan arrangements, mortgages, and liens
will remain in full force and effect.

The closing agent will disburse on behalf of the Chapter 11 Debtor
the amount owed for standard closing costs including but not
limited to tax stamps, recording fees, and the Debtor’s share of
property taxes and water and sewer obligations if any consistent
with the itemization set forth.

The broker be paid her commission and the Special Counsel be paid
his fee from the closing.

The 14-day stay required by Bankruptcy Rule 6004(h) is waived.

The following specific expenses be paid from the proceeds of the
closing: (i) $1,208 for revenue stamps; (ii) $800 for recording
fees (estimated); (iii) $10,683 for real estate taxes (estimated);
(iv) $2,772 for water & sewer charges (estimated); (v) $5,000
credit to the Buyer; (vi) $13,020 to the Debtor's broker as
commission; (vii) $1,250 to the Debtor's Special Counsel; (viii)
$875 to Daniels Electric; and (ix) all remaining proceeds are the
"Net Proceeds" to be paid to the Lender Northeast Bank.

The three expenses listed that are identified as estimates were
estimated based on good faith at the time of the Motion.  To the
extent that additional funds are necessary to satisfy the actual
amount of the Estimated Expenses at the closing, the closing agent
is authorized to pay all such amounts to the extent that those
amounts do not exceed $17,500 in the aggregate for all of the
Estimated Expenses, or such other amount as agreed to in writing by
Northeast Bank.

                   About 10 Homestead Avenue

10 Homestead Avenue's principal assets are located at 10 Homestead
Avenue Quincy, MA 02169. Landing at Braintree's principal assets
are located at Units 125-139B, Commercial Street Braintree, MA
02184.

10 Homestead Avenue, LLC, and its affiliate Landing at Braintree,
LLC, filed voluntary petitions seeking relief under Chapter 11 of
the Bankruptcy Code (Bankr. D. Mass. Case no. 18-14158 and Bankr.
D. Mass. Case No. 18-14159, respectively) on Nov. 6, 2018.  In the
petitions signed by William T. Barry, manager, the Debtors
estimated $1 million to $10 million in assets and liabilities.

Judge Frank J. Bailey oversees Case No. 18-14158 while the Hon.
Christopher J. Panos presides over Case No. 18-14159.

The Ann Brennan Law Offices serves as the Debtors' counsel.  The
Law Office of Lipman & White, is the special counsel.



10 HOMESTEAD: Northeast Bank Objects to Quicy Property Sale
-----------------------------------------------------------
Judge Frank J. Bailey of the U.S. Bankruptcy Court for the District
of Massachusetts has issued an order addressing Creditor Northeast
Bank's objection to 10 Homestead Avenue, LLC's proposed private
sale of the real property commonly known as Unit 1, 10 Homestead
Avenue, Quincy, Massachusetts as more fully described by Deed dated
April 8, 2013 recorded at Norfolk County Registry of Deeds, Book
31215, Page 199 and further described by Master Deed dated April
11, 2018, and recorded at Norfolk County Registry of Deeds, Book
35907, Page 233, to Corrina Connelly for $269,900.

The Objector has filed an objection stating that the Debtor has not
met its burden under 11 U.S.C. section 363(f).  The Court convened
an evidentiary hearing on the Motion.  The Objector admits that its
collateral includes a mortgage on a related property in Braitree,
Massachusetts, as well as liens on the residence of the Debtor's
principal.

At the hearing the debtor, through its principal, offered evidence
that the Objector is oversecured by this series if liens and that
evidence was not met with any evidence from the Objector.  Thus,
the Court allowed the Motion to sell under section 363(f)(1) and
(5).
The Debtor could, under non bankruptcy law, sell the single unit
free and clear of the Objector's liens because the Objector has
liens on the remainder of the subject property as well as the on
the Braintree property and the principal's residence.

It appears from the evidence that the Objector is oversecured by
its cross-collateralization.  In addition, the Objector could be
compelled in a legal or equitable proceeding to accept a money
satisfaction of its interest in the subject property.

At the end of the hearing the Objector moved orally for leave to
file an additional brief.  The Court will treat the oral motion as
a motion under Fed.R.Civ.P. 60(b), made applicable thereto by
F.Rule.Bankr.P. 9024, for relief from an order.  Creditor Northeast
Bank may file a brief by 4:30 p.m. on April 4, 2019 and the
Debtor's reply, if any, will be filed by 12:00 noon on April 5,
2019.

                   About 10 Homestead Avenue

10 Homestead Avenue's principal assets are located at 10 Homestead
Avenue Quincy, MA 02169. Landing at Braintree's principal assets
are located at Units 125-139B, Commercial Street Braintree, MA
02184.

10 Homestead Avenue, LLC, and its affiliate Landing at Braintree,
LLC, filed voluntary petitions seeking relief under Chapter 11 of
the Bankruptcy Code (Bankr. D. Mass. Case no. 18-14158 and Bankr.
D. Mass. Case No. 18-14159, respectively) on Nov. 6, 2018.  In the
petitions signed by William T. Barry, manager, the Debtors
estimated $1 million to $10 million in assets and liabilities.

Judge Frank J. Bailey oversees Case No. 18-14158 while the Hon.
Christopher J. Panos presides over Case No. 18-14159.

The Ann Brennan Law Offices serves as the Debtors' counsel.  The
Law Office of Lipman & White is the special counsel.


342 58 STREET: Interest Holders to Contribute $550K to Fund Plan
----------------------------------------------------------------
The 342 58 Street Re LLC submitted a second amended Chapter 11 Plan
of Reorganization and accompanying Disclosure Statement to, among
other things, disclose that interest holders will contribute
$550,000 to fund the Plan.

CLASS 4 - Allowed Unsecured Claims. Scheduled Claims total
approximately $1,637,908, representing $1,147,908 of general
unsecured creditors, plus the Mortgagee's $490,000 Unsecured
deficiency Claim. Payment in Cash of each such Claim on the
Effective Date of its pro-rata share of $550,000 after payment of
Administrative Expenses, priority tax Claims, Class 1, 2 and 3
Claims. The Debtor estimates that $80,000 will be available for
distribution representing an approximate 5% distribution to each
Claimant if all scheduled Class 2 and Class 4 Claims are Allowed
without reduction. The Debtor shall hold distributions for Disputed
Class 4 Claims, including any Class 2 deficiency Claim, in the
Disputed Claim Reserve until such Claims are Allowed or disallowed
by Final Order. Impaired and entitled to vote to accept or reject
the Plan.

CLASS 5 -- Interests Holders. No distribution on account of
existing Interests. Entitled to ownership of 100% of new Interests.
on account of payment of $550,000 to fund the Plan. Impaired and
deemed to reject the Plan.

A redlined version of the Second Amended Disclosure Statement dated
April 4, 2019, is available at http://tinyurl.com/yyoxzh2jfrom
PacerMonitor.com at no charge.

Attorney for the Debtor is Mark A. Frankel, Esq., at Backenroth
Frankel & Krinsky, LLP, in New York.

                     About 342 58 Street Re

342 58 Street Re LLC is a privately held company in Boca Raton,
Florida engaged in activities related to real estate.

342 58 Street Re LLC  filed a voluntary petition under Chapter 11
of the Bankruptcy Code (Bankr. S.D.N.Y. Case No. 18-23651) on
October 24, 2018.  In the petition signed by David Goldwasser,
authorized signatory of GC Realty Advisors, workout manager, the
Debtor estimated $100,000 to $500,000 in assets and $1 million to
$10 million in liabilities.

Judge Robert D. Drain is assigned to the case.

Backenroth Frankel & Krinsky, LLP, led by Mark A. Frankel,
represents the Debtor.


344 SOUTH STREET: Voluntary Chapter 11 Case Summary
---------------------------------------------------
Debtor: 344 South Street Corporation
        344 South Street
        Philadelphia, PA 19147

Business Description: Founded in 1978, 344 South Street
                      Corporation has operated a restaurant
                      serving Spanish and Mexican cuisine.  The
                      Company previously sought bankruptcy
                      protection on Nov. 17, 2015 (Bankr. E.D. Pa.

                      Case No. 15-18278).

Chapter 11 Petition Date: April 12, 2019

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

Case No.: 19-12381

Judge: Hon. Eric L. Frank

Debtor's Counsel: Michael P. Kutzer, Esq.
                  MICHAEL P. KUTZER, ATTORNEY AT LAW
                  1420 Walnut Street, Suite 1216
                  Philadelphia, PA 19102-4012
                  Tel: 215-687-6370
                  Fax: 215-689-1959
                  Email: mpkutzer1@gmail.com
                         mpkutzer@gmail.com

Estimated Assets: $1 million to $10 million

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

The petition was signed by William Curry, president.

The Debtor failed to include in the petition a list of its 20
largest unsecured creditors.

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

         http://bankrupt.com/misc/paeb19-12381.pdf


801 HOUSTON AVE: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: 801 Houston Ave Property LLC
        801 Houston Avenue
        Pasadena, TX 77502

Business Description: 801 Houston Ave Property LLC is a
                      Single Asset Real Estate (as defined in
                      11 U.S.C. Section 101(51B)).

Chapter 11 Petition Date: April 11, 2019

Court: United States Bankruptcy Court
       Southern District of Texas (Houston)

Case No.: 19-32076

Judge: Hon. David R. Jones

Debtor's Counsel: Richard L. Fuqua, II, Esq.
                  FUQUA & ASSOCIATES, P.C.
                  5005 Riverway, Ste. 250
                  Houston, TX 77056
                  Tel: 713-960-0277
                  E-mail: fuqua@fuqualegal.com
                          RLFuqua@FuquaLegal.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ricky Ford Friery, member manager.

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

      http://bankrupt.com/misc/txsb19-32076_creditors.pdf

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

          http://bankrupt.com/misc/txsb19-32076.pdf


ACADEMY LTD: Moody's Affirms Caa1 CFR on Distressed Loan Exchange
-----------------------------------------------------------------
Moody's Investors Service said Academy, Ltd.'s recent open market
repurchase of a portion of its term loan at a significant discount
is a distressed exchange. Moody's affirmed its ratings for Academy,
including the Caa1 Corporate Family Rating, Caa1-PD Probability of
Default Rating and Caa2 senior secured term loan rating, but
appended the PDR with an "/LD" designation (to Caa1-PD/LD) to
reflect the limited default event. The "/LD" designation will be
removed after three business days. The ratings outlook remains
negative.

During the first quarter of 2019, the company used cash and
revolver borrowings to purchase and subsequently retire $89.1
million of the approximately $1.6 billion principal balance of its
term loan through open market transactions. Moody's believes the
repurchase at a significant discount to par value results in a
material economic loss to lenders, and therefore, constitutes a
distressed exchange under Moody's definition of default.

The affirmations reflect Moody's view that despite a modest
reduction in total debt, the company's leverage will remain
elevated as weak operating performance persists over the next 12-18
months. Moody's believes the company is likely to continue to
repurchase debt at a discount to face value, and expects to treat
any such transactions over the next several months as a
continuation of the current default event.

Moody's took the following rating actions for Academy, Ltd. :

  - Corporate Family Rating, affirmed Caa1

  - Probability of Default Rating, affirmed Caa1-PD /LD
    (/LD appended)

  - $1.825 billion ($1.631 billion outstanding) Senior
    Secured Term Loan B due 2022, affirmed Caa2 (LGD4)

  - Outlook, remains Negative

RATINGS RATIONALE

Academy's Caa1 CFR reflects the company's weak operating
performance and high leverage, with Moody's adjusted debt/EBITDA of
6.5 times as of February 2, 2019 (6.4 times pro-forma for the term
loan repurchase). The credit profile also reflects the highly
competitive nature of the sporting goods sector including growing
online competition, and the execution risk associated with
Academy's turnaround. In addition, the rating is constrained by
Academy's geographic concentration and long-term lease commitments
to large-format stores, which limit its ability to respond to
declining bricks-and-mortar traffic.

At the same time, Academy's good liquidity over the next 12-18
months provides key credit support, supported by ample availability
under its $1 billion asset-based revolver, positive free cash flow
and lack of near term maturities. The rating is also supported by
the company's scale, solid market position in its regions and the
relative stability of its business through recessionary periods due
to its value focus and broad assortment.

The negative outlook reflects the risk that Academy's earnings
performance and liquidity including free cash flow and availability
under its revolving credit facility could be weaker than expected,
potentially increasing the likelihood of default.

The ratings could be downgraded if revenue and earnings decline
more than anticipated, or if liquidity deteriorates for any reason,
including negative free cash flow generation and increased revolver
usage. The ratings could also be downgraded if the probability of
default increases, or if Moody's recovery estimates in the event of
default decline.

The ratings could be upgraded if the company exhibits sustained
comparable sales and earnings growth while maintaining good
liquidity, including solid positive free cash flow. Quantitatively,
an upgrade would require debt/EBITDA (Moody's-adjusted) maintained
below 6.0 times and EBIT/interest expense above 1.2 times.

Academy, Ltd. is a US sports, outdoor and lifestyle retailer with a
broad assortment of hunting, fishing and camping equipment and gear
along with sports and leisure products, footwear, and apparel. The
company operates 253 stores under the Academy Sports + Outdoors
banner, which are primarily located in Texas and the southeastern
United States. The company generated approximately $4.8 billion of
revenue for the year ended February 2, 2019. Academy has been
controlled by an affiliate of Kohlberg Kravis Roberts & Co L.P.
since 2011.

The principal methodology used in these ratings was Retail Industry
published in May 2018.


ACE CASH: S&P Raises ICR to 'B' on Improved Operating Performance
-----------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on ACE Cash
Express Inc. to 'B' from 'B-'. The outlook is stable.

S&P also raised its issue-level rating on the company's senior
secured notes due 2022 to 'B' from 'B-'. The recovery rating on the
notes is '3', indicating the rating agency's expectation for a
meaningful recovery (55%) in the event of a default.

The upgrade reflects ACE Cash's improved leverage metrics, steady
operating performance, and reduced regulatory risks. ACE's debt to
adjusted EBITDA was 2.6x for the year ended Dec. 31, 2018, down
from 2.9x the year before, as the company increased operating
margins and repurchased 10% of its outstanding senior secured
notes. S&P's adjusted EBITDA increased 6%, and adjusted debt
declined 3% (both of these metrics include operating lease
adjustments). The rating agency expects leverage will remain below
3.0x as the company continues its transition to more installment
loans.

The stable outlook on ACE Cash reflects S&P's expectation that the
company will continue to transition its loan products toward more
installment lending, without a significant adverse effect on its
operating profitability. S&P expects that leverage will remain
under 3.0x and EBITDA interest coverage above 3.0x over the next 12
months. The rating agency's outlook also incorporates a delayed
implementation of the CFPB payday lending rules and the withdrawal
of the ability-to-pay underwriting requirements included in the
original rule.

"We could lower the rating over the next 12 months if operational
issues cause an unexpected decline in profitability, and if we
expect debt/adjusted EBTIDA will remain above 3.5x or interest
coverage below 2.5x. In addition, we could lower the rating if JLL
Partners, the company's financial sponsor, employs a more
aggressive financial strategy. Finally, we could lower the ratings
if new, unanticipated regulations pose challenges to ACE's business
model within its markets of operation," S&P said.

"An upgrade is unlikely over the next 12 months. We could upgrade
the company over time if it pays down a significant portion of its
outstanding debt, such that we expect debt/EBITDA will remain below
1.5x," S&P said.


ALPHA REAL: Seeks to Hire R. Grace Rodriguez as Legal Counsel
-------------------------------------------------------------
Alpha Real Estate Investment & Development Properties, Inc., seeks
approval from the U.S. Bankruptcy Court for the Central District of
California to hire the Law Offices of R. Grace Rodriguez as its
legal counsel.

The firm will advise the Debtor concerning the requirements of the
Bankruptcy Code; conduct examinations; assist in the preparation
and implementation of a bankruptcy plan; and provide other legal
services in connection with its Chapter 11 case.

Grace Rodriguez, Esq., and Dana Douglas, Esq., the attorneys who
will be handling the case, will each charge an hourly fee of $350.

Ms. Rodriguez disclosed in court filings that the firm and its
attorneys are "disinterested" as defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     R. Grace Rodriguez, Esq.
     Dana M. Douglas, Esq.  
     The Law Offices of R. Grace Rodriguez
     21000 Devonshire Street, Suite 111
     Chatsworth, CA 91311
     Tel: (818) 734-7223
     Fax: (818) 338-5821
     Email: rgrace@lorgr.com
     Email: ddouglas@lorgr.com

               About Alpha Real Estate Investment &
                    Development Properties Inc.

Alpha Real Estate Investment & Development Properties Inc. owns in
fee simple a real property located at 4663 Kraft Ave., North
Hollywood, Calif., having a comparable sale value of $1.52
million.

Alpha Real Estate Investment sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. C.D. Cal. Case No. 19-10224) on Jan.
30, 2019.  At the time of the filing, the Debtor disclosed
$1,926,000 in assets and $1,945,278 in liabilities.  The case is
assigned to Judge Victoria S. Kaufman.  The Law Offices of R. Grace
Rodriguez is the Debtor's counsel.



AMANECER PRIMARY: Case Summary & 5 Unsecured Creditors
------------------------------------------------------
Debtor: Amanecer Primary Home Care LLC
        2017 E. Griffin Parkway
        Mission, TX 78572

Business Description: Amanecer Primary Home Care LLC is a
                      home health care services provider in
                      Mission, Texas.

Chapter 11 Petition Date: April 12, 2019

Court: United States Bankruptcy Court
       Southern District of Texas (McAllen)

Case No.: 19-70131

Debtor's Counsel: Jana Smith Whitworth, Esq.
                  JS WHITWORTH LAW FIRM, PLLC
                  P.O. Box 2831
                  McAllen, TX 78502
                  Tel: 956-371-1933
                  Fax: 956-265-1753
                  Email: jana@jswhitworthlaw.com

Total Assets: $694,052

Total Liabilities: $1,092,849

The petition was signed by Yuridia F. Alvarez, president.

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

          http://bankrupt.com/misc/txsb19-70131.pdf


ARGOS THERAPEUTICS: May 29 Plan Confirmation Hearing
----------------------------------------------------
The Bankruptcy Court has approved, on an interim basis, the
disclosure statement providing information regarding the Plan of
Liquidation of Argos Therapeutics, Inc., and scheduling the
combined hearing on the final approval of the Disclosure Statement
and the confirmation of the Plan for May 29, 2019, at 3:00 P.M.

Deadline to file objections to the final approval of the Disclosure
Statement and the confirmation of the Plan is May 15.  Voting
deadline is also May 15.

General Unsecured Claims (Class 5): Class 5 Claims are Impaired
under the Plan. Each holder of a General Unsecured Claim shall
receive on the Distribution Date Available Cash equal to (i) the
amount of its Allowed General Unsecured Claim multiplied by (ii)
the Distribution Percentage, in full and final satisfaction of its
Allowed General Unsecured Claim. Holder of Allowed Class 5 General
Unsecured Claims will receive their Pro Rata share of Available
Cash in full and final satisfaction of all General Unsecured
Claims.

Pharmstandard Secured Note Claim (Class 4): Class 4 Claims are
Impaired under the Plan. Each holder of an Allowed Pharmstandard
Secured Note Claim shall receive on the Effective Date its Pro Rata
share of the Pharmstandard Settlement Amount, in full and final
compromise and satisfaction of its Allowed Pharmstandald Secured
Note Claim.

Interests (Class 6): Class 6 Claims are Impaired under the Plan,
Interests shall be discharged, canceled, released, and extinguished
as of the Effective Date, and will be of no further force or
effect, and holders of Interests will not receive any distribution
on account of such Interests.

The Plan proposes to fund creditor recoveries from Cash on hand and
the proceeds of one or more sale transactions.

A full-text copy of the Disclosure Statement dated April 4, 2019,
is available at http://tinyurl.com/y6gmhzkefrom PacerMonitor.com
at no charge.

Counsel to the Debtor are George W. Shuster, Jr., Esq., and Lauren
Lifland, Esq., at Wilmer Cutler Pickering Vitale & Dorr LLP, in New
York; and Adam G. Landis, Esq., Matthew B. McGuire, Esq., and
Matthew R. Pierce, Esq., at Landis Rath & Cobb LLP, in Wilmington,
Delaware.

                  About Argos Therapeutics

Argos Therapeutics, Inc., was incorporated in the State of Delaware
on May 8, 1997.  The Company is an immuno-oncology company focused
on the development and commercialization of individualized
immunotherapies for the treatment of cancer and infectious diseases
based on its proprietary precision immunotherapy technology
platform called Arcelis.

Argos Therapeutics filed a voluntary petition for relief under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Case No.
18-12714) on Nov. 30, 2018.  The Debtor estimated $1 million to $10
million in assets and $10,000,001 to $50 million in liabilities.
Judge Kevin J. Carey oversees the case.  Matthew B. McGuire, Esq.,
at Landis Rath & Cobb LLP, represents the Debtor.  No official
committee of unsecured creditors has been appointed in the case.


AUM SHRI GANESHAY: Seeks to Hire Danowitz Legal as Counsel
----------------------------------------------------------
Aum Shri Ganeshay Namaha, LLC, and its affiliates filed
applications with the U.S. Bankruptcy Court for the Northern
District of Georgia seeking approval to hire Danowitz Legal, P.C.,
as their legal counsel.

The legal services to be provided by the firm include the
preparation of a plan of reorganization, and representation in
contested matters and adversary proceedings.

Danowitz will be paid at hourly rates:

     Edward Danowitz, Esq.     $350
     Associate Attorney        $275
     Paralegal                 $110

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

The firm can be reached through:

     Edward F. Danowitz, Esq.
     Danowitz Legal, P.C.      
     300 Galleria Parkway NW, Suite 960      
     Atlanta, GA 30339      
     Phone: 770-933-0960  
     Email: Edanowitz@DanowitzLegal.com

                  About Aum Shri Ganeshay Namaha

Aum Shri Ganeshay Namaha, LLC, and its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga. Case Nos.
19-54787) on March 26, 2019.

The affiliates are Covington Lodging Inc. (Case No. 19-54789),
Janam Madison Lodging LLC (Case No. 19-54790), Janam Taccoa Lodging
LLC (Case No. 19-54792), Ohm Conyers Lodging LLC (Case No.
19-54795), Sanam Athens Lodging Inc. (Case No. 19-54796) and Sanam
Conyers Lodging LLC (Case No. 19-54798).

At the time of the filing, the Debtors disclosed their assets and
liabilities as follows:

                                Estimated       Estimated
                                  Assets       Liabilities
                              -------------  ------------------
Aum Shri Ganeshay Manah       $0 to $50,000  $1-mil. to $10-mil.
Covington Lodging Inc.        $0 to $50,000  $0 to $50,000
Janam Madison Lodging         $0 to $50,000  $500,000 to $1-mil.
Janam Taccoa Lodging LLC      $0 to $50,000  $100,000 to $500,000
Ohm Conyers Lodging LLC       $0 to $50,000  $500,000 to $1-mil.
Sanam Athens Lodging Inc      $0 to $50,000  $100,000 to $500,000
Sanam Conyers Lodging LLC     $0 to $50,000  $0 to $50,000


B&P DEVELOPMENT: $903K Sale of Del Rio Property to R & S Approved
-----------------------------------------------------------------
Judge Ronald B. King of the U.S. Bankruptcy Court for the Western
District of Texas authorized B&P Development, LLC's sale of the
real estate located at 615 E. Gibbs Street, Del Rio, Texas,
including improvements, to R & S Food Service, LLC, or assigns for
$930,000.

The sale is free and all clear of liens, claims, interests, and
encumbrances.  The Buyer will succeed to all rights of the Debtor
with regard to the use and occupancy of the permissive encroachment
of a portion of the Property contained within the Martinez Survey,
as identified and described in that certain judgment dated May 1,
2015, entered in Cause No. 29842; Knighthawk, LLC, Series G v. B&P
Development, LLC and Chad H. Foster, Jr.; In the 83rd Judicial
District Court of Val Verde County, Texas, by the Buyer and/or its
successors and assigns.

The following liens will be paid at closing:

     a. ad valorem tax claims of the City of Del Rio and Val Verde
County for years 2018 and prior; provided however that the year
2019 portion of the ad valorem taxes will be prorated in accordance
with the Contract as of the date of closing;

     b. lien of First National Bank of Central Texas recorded on
12-12-11 under the Val Verde County Clerk's No. 00268088 securing a
promissory note in the original amount of $731,500; and

     c. lien of First National Bank of Central Texas recorded on
1-30-15 under the Val Verde County Clerk's No.287562, securing a
promissory note in the original amount of $200,000.

First National Bank Central Texas will be allowed to recover from
the proceeds from the sale such fees and expenses under section
506(b) of the Bankruptcy Code as approved by the Court to the same
extent and priority of its first and second liens.

The Debtor is authorized to pay all closing costs payable by the
Seller under the Contract.

All other liens, claims, interests and encumbrances will only
attach to the proceeds from the sale to the same extent, priority
and validity as existed on the Petition Date, including but not
limited to the claims of First National Bank of Central Texas,
Jeffry Mitchell and Knighthawk, LLC, Series G.   

The title company will hold all funds remaining after the
distributions identified pending further order of the Court.

The Debtor will file a Report of Sale upon closing.

                    About B&P Development

B&P Development filed a Chapter 11 petition (Bankr. W.D. Tex. Case
No. 18-10525) on April 26, 2018.  In the petition signed by Jeffrey
Mitchell, member, the Debtor disclosed $1.13 million in assets and
$1.33 million in liabilities.  

The Hon. Tony M. Davis oversees the case.

Stephen W. Sather, Esq., at Barron & Newburger, PC, serves as
bankruptcy counsel.

The Debtor tapped Aranda Real Estate real estate broker in
connection with the sale of its real property located at 615 E.
Gibbs Street, Del Rio, Texas.


BCAUSE LLC: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: BCause LLC, a Virginia limited liability company
        130 S. Jefferson St., #101
        Chicago, IL 60661

Business Description: BCause LLC -- https://www.bcause.com --
                      is building a full-stack cryptocurrency
                      ecosystem, which will include a digital
                      mining facility, spot market, regulated
                      derivatives exchange and clearing house.
                      Bcause has filed with the U.S. Commodity
                      Futures Trading Commission to become a
                      designated contract market (DCM) and intends
                      to file with the Commission to establish a
                      derivatives clearing organization (DCO).
                      The company is headquartered in Virginia
                      Beach, with additional operations in
                      Chicago.  It is an affiliate of BCause
                      Mining LLC.

Chapter 11 Petition Date: April 12, 2019

Court: United States Bankruptcy Court
       Northern District of Illinois (Eastern Division)

Case No.: 19-10731

Judge: Hon. Deborah L. Thorne

Debtor's Counsel: Scott R. Clar, Esq.
                  CRANE, SIMON, CLAR & DAN
                  135 S Lasalle Suite 3705
                  Chicago, IL 60603
                  Tel: 312 641-6777
                  Fax: 312 641-7114
                  E-mail: sclar@cranesimon.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ann M. Cresce, corporate secretary and
general counsel.

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/ilnb19-10731.pdf


BCAUSE MINING: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Debtor: BCause Mining LLC, a Virginia limited liability company
        130 S. Jefferson St., #101
        Chicago, IL 60661

Business Description: Bcause LLC -- http://www.bcause.com-- is
                      building the world's first full-stack
                      cryptocurrency ecosystem, which will include
                      a digital mining facility, spot market,
                      regulated derivatives exchange and clearing
                      house.  Bcause has filed with the U.S.
                      Commodity Futures Trading Commission to
                      become a designated contract market (DCM)
                      and intends to file with the Commission to
                      establish a derivatives clearing
                      organization (DCO).  Once regulatory
                      approvals are in place, and trading and
                      clearing begins in derivatives, Bcause will
                      become the only venue to serve as a one-stop
                      shop for all parts of the digital currency
                      value chain.  Bcause has laid the groundwork

                      to launch in 2018, initially with its state-
                      of-the-art digital mining facility in
                      Virginia Beach, Virginia, and will launch
                      spot trading in the first half of 2018.  The

                      company is headquartered in Virginia Beach,
                      with operations in Chicago.

Chapter 11 Petition Date: April 11, 2019

Court: United States Bankruptcy Court
       Northern District of Illinois (Eastern Division)

Case No.: 19-10562

Judge: Hon. Janet S. Baer

Debtor's Counsel: Scott R. Clar, Esq.
                  CRANE, SIMON, CLAR & DAN
                  135 S Lasalle Street, Suite 3705
                  Chicago, IL 60603
                  Tel: 312 641-6777
                  Fax: 312 641-7114
                  E-mail: sclar@cranesimon.com

                    - and -

                  Jeffrey C. Dan, Esq.
                  CRANE, SIMON, CLAR & DAN
                  135 S Lasalle St Ste 3705
                  Chicago, IL 60603
                  Tel: 312 641-6777
                  Fax: 312 641-7114
                  E-mail: jdan@cranesimon.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ann M. Cresce, corporate secretary and
general counsel.

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/ilnb19-10562.pdf


BRINK'S COMPANY: Fitch Affirms LT IDR at 'BB+', Outlook Stable
--------------------------------------------------------------
Fitch Ratings has affirmed The Brink's Company's (BCO) Long-Term
Issuer Default Rating at 'BB+', senior secured credit facility at
'BBB-'/'RR1' and senior unsecured notes at 'BB+'/'RR4'. The Rating
Outlook is Stable. BCO had $1.6 billion of debt outstanding as of
Dec. 31, 2018.

KEY RATING DRIVERS

Continued Profitability Growth: BCO has consistently grown its
profitability over the last four years with further margin
expansion expected in 2019. Continued restructuring actions,
including fleet-related and branch network optimization
initiatives, should drive margin growth in 2019. Furthermore,
margins should benefit from synergies as BCO integrates recently
completed acquisitions. EBITDA margin of just over 10% in 2015 has
grown to almost 15% as of Dec. 31, 2018, driven by organic growth
and restructuring initiatives, resulting in lower labor costs and
productivity improvements.

Good Competitive and Market Position: BCO is a leading global
provider of cash management with a good competitive position and
limited customer concentration. BCO faces strong competition
globally from several large multinational competitors; however,
following the acquisition of Dunbar in August 2018, BCO is the
largest cash management company in the U.S. BCO's pro forma North
America revenue is $1.7 billion. Furthermore, the company's
consolidated revenue is approaching $4 billion in 2019, giving it
scale and the resources to invest in improving profitability and
efficiency.

Stable Cash Management Sector: BCO benefits from the relatively
stable historical performance of the cash management industry. Core
services such as cash-in-transit (CIT) and ATM services provide
recurring revenue under contracts and help to mitigate revenue
volatility. Furthermore, high-value services such as BCO's
CompuSafe service, with an installed base of 34,500 units as of
Dec. 31, 2018, increase the switching costs for BCO's customers and
add to the company's recurring revenues.

Aggressive Financial Policy: Fitch views BCO as having increased
integration risk and weaker financial flexibility in the short term
following BCO's shift in financial policy in 2017. BCO shifted its
financial strategy to an operating plan that involves managing at a
higher leverage than historical levels and pursuing a significant
amount of debt funded acquisitions through 2019. The company's net
acquisition spending totalled $551 million and $315 million in 2018
and 2017, respectively. In January 2019, the company closed the
acquisition of Rodoban in Brazil for approximately $130 million.
Fitch expects total acquisition spending in the range of $150
million to $250 million in 2019. Fitch also notes that BCO amended
and extended its credit agreement in early 2019, which provided the
company with added flexibility.

Increased Financial Leverage: Following BCO's shift in financial
strategy, the company's leverage has remained elevated. As of Dec.
31, 2018, FFO adjusted leverage and total debt/EBITDA were 4.8x and
3.1x, respectively. This is compared to 2016, when FFO adjusted
leverage and total debt/EBITDA were 3.8x and 1.3x, respectively.
Leverage is expected to remain elevated but to come down over the
next two years as the company integrates recent acquisitions and
benefits from EBITDA growth.

Adequate Diversification: BCO has strong geographic diversification
and average product/service diversification. The company has a good
mix of revenues from growth and mature markets. In 2018, revenue
generated in the U.S. totalled $949 million while revenue generated
in France, Brazil, and Mexico was roughly $400 million each,
respectively. While the company offers a variety of services
including check-imaging services and other security services, the
majority of services are directly correlated to cash use. If cash
use declines in favor of electronic payment methods, BCO could see
a material decline in sales. However, Fitch views this as a
long-term risk that is mitigated by the current health of the cash
industry.

Moderate FX Risk: BCO has moderate currency exposure as less than
1/3 of the firm's revenue was generated in the U.S. as of Dec. 31,
2018, and most of the company's debt is U.S. denominated. The
company has had to deal with large swings in foreign exchange rates
periodically, specifically in South America, where large swings in
foreign exchange can put pressure on margins in the short term.
Most of BCO's FX exposure is through translation risk. Furthermore,
the acquisition of Dunbar, which adds almost $400 million in annual
revenue, will boost its U.S. cash flows and improve its ability to
service its U.S. debt.

DERIVATION SUMMARY

BCO shifted to a more aggressive financial policy in 2017, which
includes operating at a higher financial leverage and pursuing a
significant amount of debt funded acquisitions through 2019. BCO
had historically maintained a relatively conservative capital
structure for its rating category, with minimal debt on its balance
sheet. Total debt/EBITDA and FFO adjusted leverage were 1.3x and
3.8x, respectively, as of Dec. 31, 2016. This compares to total
debt/EBITDA and FFO adjusted leverage of 3.1x and 4.8x as of Dec.
31, 2018. This increase in leverage was driven by continued
acquisition spending, which has reduced the company's financial
flexibility in the short term. However, the company has
consistently improved its EBITDA margin with significant growth
through restructuring initiatives, integration actions and organic
growth over the last four years, resulting in an EBITDA margin of
almost 15% in 2018.

BCO can be compared to Garda World Security Corporation
(B+/Stable), a direct competitor of BCO that is headquartered in
Canada and operates globally with annual revenue of CAD2.8 billion.
Garda (GW) has total pro forma net debt/EBITDA of 6.8x after
adjusting for the FX impact on debt and an EBITDA margin of 11.6%
for the LTM period ending Oct. 31, 2018. GW also has FCF as a
percentage of sales that is lower and less consistent than BCO's
FCF margin. However, GW benefits from slightly better
diversification as two-thirds of the company's revenue is generated
from protective services, which includes providing security guards
for various applications, and one-third of the company's revenue is
generated from cash services.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Its Rating Case for the Issuer

  -- Fitch expects a continued negative impact from FX translation
using currency rates substantially in line with rates at the end of
2018;

  -- Revenue growth benefits from net acquisition growth of ~8%
supplemented by organic sales growth in the low-to mid-single
digits range;

  -- Further EBITDA margin expansion in 2019 to almost 16.0% and
FCF margin slightly below 5.0%;

  -- Total acquisition spending in the range of $150 million to
$250 million.

RATING SENSITIVITIES

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

  -- FFO adjusted leverage below 4.5x for a sustained period;

  -- Maintain FCF margin above 3% for a sustained period;

  -- Maintain a consolidated EBITDA margin above 15%

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

  -- An increase in FFO adj. leverage to above 5.5x for an extended
period;

  -- Producing consistently negative FCF;

  -- Inability to repatriate cash flows in a timely and effective
manner;

  -- Large debt funded acquisition, above expected spending, or
shareholder friendly activities.

LIQUIDITY

Adequate Liquidity: As of Dec. 31, 2018, BCO's liquidity of a
little over $1 billion consisted of $343 million of cash on hand
and $660 million available under the company's $1 billion revolver.
Liquidity should improve following the amendment to the credit
facility the company completed in 2019, which resulted in the pay
down of debt under the company's revolver. Additionally, BCO's
liquidity should be supported by good FCF in 2019 and beyond.

BCO amended its credit facility in the first quarter of 2019. The
amendment increased its senior secured term loan from $469 million
to $800 million with the proceeds used to pay off the $340 million
of debt outstanding under the company's $1 billion senior secured
revolver. The amendment also extended the maturity to 2024 from
2022.

FULL LIST OF RATING ACTIONS

Fitch has affirmed the following ratings:

The Brink's Company

  -- Long-Term IDR 'BB+';

  -- Senior Secured Revolver 'BBB-'/'RR1';

  -- Senior Secured Term Loan 'BBB-'/'RR1';

  -- Senior Unsecured Notes 'BB+'/'RR4'.

The Rating Outlook is Stable.


BRISTOW GROUP: S&P Cuts ICR to CCC- on Elevated Restructuring Risk
------------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on
Houston-based global helicopter service provider Bristow Group Inc.
to 'CCC-' from 'CCC+'.

At the same time, S&P lowered its issue-level rating on the
company's unsecured debt to 'CC' from 'CCC' and its issue-level
rating on the company's secured notes due 2023 to 'CCC+' from 'B'.
The '5' recovery rating on the unsecured debt remains unchanged,
indicating S&P's expectation for modest recovery (10%-30%; rounded
estimate: 20%). The '1' recovery rating on the secured notes also
remains unchanged, indicating the rating agency's expectation for
very high (90%-100%; rounded estimate: 95%) recovery in the event
of a payment default.

The downgrade reflects S&P's view that Bristow's restructuring risk
has become elevated due to its liquidity constraints and financial
reporting issues, which the rating agency believes could take
months to resolve. Although the company recently received waivers
under two of its credit agreements after failing to deliver its
10-Q report in a timely manner, S&P believes additional waivers may
be necessary and the rating agency is uncertain that Bristow will
ultimately be able to avoid a going concern qualification in its
10-K report (this could trigger an event of default under certain
financing facilities). Furthermore, S&P expects Bristow's calendar
year-end liquidity of $237 million to continue to rapidly decline
and note that the financial reporting matter may divert resources
from potential liquidity enhancement efforts. Meanwhile, conditions
in the oil and gas helicopter services space remain challenging and
have already led to bankruptcy filings by several of the company's
industry peers. In S&P's view, Bristow's increased restructuring
risk is also reflected in the market for its debt and equity
securities.

The negative outlook on Bristow reflects S&P's view that the
company could engage in a comprehensive restructuring or debt
exchange that the rating agency would view as distressed over the
next six months.

"We could lower our rating on Bristow if a default becomes a
virtual certainty or the company announces a debt exchange or other
restructuring transaction," S&P said.

"We could raise our rating on Bristow if the company resolves its
financial reporting issues, maintains liquidity at a level we deem
adequate, and exhibits the ability to continue operating without
undertaking a debt restructuring," S&P said.


CHAMPION BLDRS: $1.4K Sale of 2010 Honda Van to Fann Approved
-------------------------------------------------------------
Judge Robert E. Nugent of the U.S. Bankruptcy Court for the
District of Kansas authorized Champion Bldrs., LLC's sale of a 2010
Honda van, VIN 5FNRL3H5OAB027881, to Jerry Fann for $1,400.

Fann was the highest bidder then appearing for the van at the
auction.

The sale is complete and that the Director of Motor Vehicles, Title
Division, Department of Revenue, is ordered to issue title to the
said Fann, 1922 Quail Road, Waverly, Kansas 66871, free and clear
of all liens and encumbrances of record.

                      About Champion Bldrs.

Champion Bldrs, LLC, based in Topeka, KS, filed a Chapter 11
petition (Bankr. D. Kan. Case No. 18-12175) on Nov. 6, 2018.  In
the petition signed by Greg L. Murray, president/manager, the
Debtor disclosed $1,964,150 in assets and $3,411,715 in
liabilities.  The Hon. Robert E. Nugent oversees the case.  Edward
J. Nazar, Esq., at Hinkle Law Firm LLC, serves as bankruptcy
counsel.




CHARLOTTE RUSSE: $425K Sale of Peek Brand IP & Related Assets OK'd
------------------------------------------------------------------
Judge Mary F. Walrath of the U.S. Bankruptcy Court for the District
of Delaware the private sale by Charlotte Russe Holding, Inc. and
its debtor-affiliates of intellectual property related to their
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.

The sale is free and clear of all Claims, with all such Claims,
including any outstanding DIP Obligations and Prepetition Secured
Obligations, to attach to the proceeds of the Sale Transaction.

Upon the Closing Date, pursuant to Bankruptcy Code sections 105(a),
363, 365, and the APA, the Debtors are authorized to (a) assume and
assign to the Purchaser or its designees  free and clear of all
Claims each of the Purchaser Assumed Contracts for which the
counterparty landlord has agreed to waive the Cure Costs and
otherwise consented to the assignment, which assignments will be
effective for each Purchaser Assumed Contract on the date that the
Purchaser receives possession of a Store as set forth in the APA,
and (b) execute and deliver to the Purchaser such documents or
other instruments as may be reasonably requested by Purchaser to
assign and transfer the Purchaser Assumed Contracts to the
Purchaser.

Notwithstanding anything to the contrary in the Order or the APA,
the Debtors will not assume and assign any Real Property Lease to
the Purchaser or its designees under the terms of the Order unless
(i) the Real Property Lease is a Purchaser Assumed Contract as of
the Closing Date; and (ii) the landlord of the Real Property Lease
consents in writing to such assumption and assignment.

Notwithstanding anything to the contrary in the Sale Order or the
Asset Purchase Agreement, none of the agreements between Debtors
and Oracle America, Inc., (including any of its
predecessors-in—interest) will be assigned or transferred to the
Purchaser, absent further order of Court or agreement by parties,
including Oracle.  To the extent any IT related equipment is
transferred to the  Purchaser, all Oracle software will be scrubbed
from such equipment by the Debtors and, if requested by Oracle, the
Debtors will provide certification of such scrubbing.

The Order constitutes a final order within the meaning of 28 U.S.C.
Section 158(a).  Notwithstanding any provision in the Bankruptcy
Rules to the contrary, including but not limited to Bankruptcy
Rules 6004(h) and 6006(d), the Court expressly finds there is no
reason for delay in the implementation of the Order and,
accordingly: (a) the terms of the Order will be immediately
effective and enforceable upon its entry; (b) the Debtors are not
subject to any stay of the Order or in the implementation,
enforcement or realization of the relief granted in the Order; and
(c) the Debtors may, in their discretion and without further delay,
take any action and perform any act authorized under the Order.

The requirements set forth in Bankruptcy Rules 6004 and 6006 and
Local Bankruptcy Rule 6004-h have been satisfied or otherwise
deemed waived.

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

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

    http://bankrupt.com/misc/Charlotte_Russe_422_Order.pdf

               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.


CHARLOTTE RUSSE: $5M Sale of Refuge Brand IP & Related Assets OK'd
------------------------------------------------------------------
Judge Mary F. Walrath of the U.S. Bankruptcy Court for the District
of Delaware the private sale by Charlotte Russe Holding, Inc. and
its debtor-affiliates of intellectual property related to their
"Charlotte Russe" and "Refuge" brands and related assets to YM,
Inc. (Sales) and CR (2009), LLC for (a) $5 million, plus (b) the
assumption of Assumed Contracts.

The sale is free and clear of all Claims, with all such Claims,
including any outstanding DIP Obligations and Prepetition Secured
Obligations, to attach to the proceeds of the Sale Transaction.

Upon the Closing Date, pursuant to Bankruptcy Code sections 105(a),
363, 365, and the APA, the Debtors are authorized to (a) assume and
assign to the Purchaser or its designees free and clear of all
Claims each of the Purchaser Assumed Contracts for which the
counterparty landlord has agreed to waive the Cure Costs and
otherwise consented to the assignment, which assignments will be
effective for each Purchaser Assumed Contract on the date that the
Purchaser receives possession of a Store as set forth in the APA,
and (b) execute and deliver to the Purchaser such documents or
other instruments as may be reasonably requested by Purchaser to
assign and transfer the Purchaser Assumed Contracts to the
Purchaser.

Notwithstanding anything to the contrary in the Order or the APA,
the Debtors will not assume and assign any Real Property Lease to
the Purchaser or its designees under the terms of the Order unless
(i) the Real Property Lease is a Purchaser Assumed Contract as of
the Closing Date; and (ii) the landlord of the Real Property Lease
consents in writing to such assumption and assignment.

Notwithstanding anything to the contrary in the Sale Order or the
Asset Purchase Agreement, none of the agreements between Debtors
and Oracle America, Inc., (including any of its
predecessors-in—interest) will be assigned or transferred to the
Purchaser, absent further order of Court or agreement by parties,
including Oracle.  To the extent any IT related equipment is
transferred to the Purchaser, all Oracle software will be scrubbed
from such equipment by the Debtors and, if requested by Oracle, the
Debtors will provide certification of such scrubbing.

The Order constitutes a final order within the meaning of 28 U.S.C.
Section 158(a).  Notwithstanding any provision in the Bankruptcy
Rules to the contrary, including but not limited to Bankruptcy
Rules 6004(h) and 6006(d), the Court expressly finds there is no
reason for delay in the implementation of the Order and,
accordingly: (a) the terms of the Order will be immediately
effective and enforceable upon its entry; (b) the Debtors are not
subject to any stay of the Order or in the implementation,
enforcement or realization of the relief granted in the Order; and
(c) the Debtors may, in their discretion and without further delay,
take any action and perform any act authorized under the Order.

The requirements set forth in Bankruptcy Rules 6004 and 6006 and
Local Bankruptcy Rule 6004-1 have been satisfied or otherwise
deemed waived.

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

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

    http://bankrupt.com/misc/Charlotte_Russe_423_Order.pdf

                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.


CLAY INTERNATIONAL: Taps M. Denise Dotson as Legal Counsel
----------------------------------------------------------
Clay International Inc. received approval from the U.S. Bankruptcy
Court for the Northern District of Georgia to hire M. Denise
Dotson, LLC as its legal counsel.

The firm will advise the Debtor of its rights and duties under the
Bankruptcy Code; represent the Debtor with respect to a bankruptcy
plan; conduct examinations; and provide other legal services in
connection with its Chapter 11 case.

The firm will charge these fees:

     Attorneys           $275 per hour
     Legal Assistants     $75 per hour

M. Denise Dotson, Esq., disclosed in court filings that she and her
firm neither hold nor represent any interest adverse to the Debtor
and its bankruptcy estate.

The firm can be reached through:

     M. Denise Dotson, Esq.
     M. Denise Dotson, LLC
     125 Clairemont Avenue, Suite 440
     Decatur, GA 30030
     Tel: 404-210-0166
     Email: denise@mddotsonlaw.com
            ddotsonlaw@me.com

                   About Clay International

Clay International, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 19-52319) on Feb. 11,
2019.  At the time of the filing, the Debtor estimated assets of
less than $50,000 and liabilities of less than $1 million.  The
case is assigned to Judge Jeffery W. Cavender.  M. Denise Dotson,
LLC, is the Debtor's counsel.


COLOGIX HOLDINGS: S&P Cuts ICR to 'B-' on Elevated SG&A Costs
-------------------------------------------------------------
S&P Global Ratings downgraded Cologix Holdings Inc. to 'B-' from
'B'.

The downgrade reflects S&P's anticipation that Cologix's financial
performance will underperform the rating agency's previous
base-case expectations for 2019, which will lead the company to
sustain leverage exceeding the rating agency's 7.5x downgrade
trigger for the next two years.

"We no longer forecast that Cologix Holdings Inc. will reduce its
leverage in 2019 because elevated selling, general, and
administrative (SG&A) costs and delays in adding new customers have
slowed the company's earnings growth," S&P said.

The stable outlook on Cologix reflects S&P's expectation that,
although the company's leverage will remain elevated over the next
two years, it has a credible path to reduce its leverage by
increasing its earnings over the longer term. The stable outlook
also reflects S&P's belief that the company's capital structure is
sustainable.

"We could raise our rating on Cologix if it decreases its leverage
to 7.5x or a maintains an EBITDA-to-cash interest coverage ratio of
at least 2.0x. We view this as unlikely over the next year unless
the company receives an equity contribution from its financial
sponsor that it uses to reduce its debt," S&P said.

"Although unlikely over the next year, we could lower our rating on
Cologix if its operational performance deteriorates such that we
view its capital structure as unsustainable and no longer see a
credible path for it to reduce its leverage," S&P said. This would
likely occur because of excessive customer churn, increased pricing
pressure as competition intensifies, or a macroeconomic slowdown,
according to the rating agency.

"We could also lower the rating if the company's liquidity becomes
inadequate to service its debt, though we view this as unlikely
over the next year given that Cologix could reduce its high
discretionary capital expenditure or potentially receive an equity
contribution from its financial sponsor," S&P said.


CONSUMMATE COMPUTER: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------------
Debtor: Consummate Computer Consultants Systems, LLC
        319 Geronimo Road
        Lusby, MD 20657

Business Description: Founded in 2003, Consummate Computer
                      Consultants Systems provides computer
                      related services and consulting.

Chapter 11 Petition Date: April 12, 2019

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

Case No.: 19-15043

Debtor's Counsel: Richard B. Rosenblatt, Esq.
                  LAW OFFICES OF RICHARD B. ROSENBLATT, PC
                  30 Courthouse Square Ste. 302
                  Rockville, MD 20850
                  Tel: (301) 838-0098
                  E-mail: rrosenblatt@rosenblattlaw.com

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Charles Thomas, owner.

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/mdb19-15043.pdf


CONTERRA ULTRA: Moody's Assigns B3 CFR & Rates 1st Lien Loans B2
----------------------------------------------------------------
Moody's Investors Service has assigned a B3 Corporate Family Rating
and B3-PD Probability of Default Rating to Conterra Ultra Broadband
Holdings, Inc. A B2 rating was also assigned to the Company's new
$300 million Senior Secured Credit Facility consisting of a 7-year,
$250 million First Lien Term Loan B (due 2026), and a 5-year, $50
million Revolving Facility (due 2024). In addition, Moody's
assigned a Caa2 rating to a new 8-year, $65 million Senior Secured
Second Lien Term Loan (due 2027). The outlook is stable.

Assignments:

Issuer: Conterra Ultra Broadband Holdings, Inc.

Corporate Family Rating, Assigned B3

Probability of Default Rating, Assigned B3-PD

Gtd Senior Secured 1st lien Term Loan B due 2026, Assigned B2
(LGD3)

Gtd Senior Secured Revolving Credit Facility due 2024, Assigned B2
(LGD3)

Gtd Senior Secured 2nd lien Term Loan due 2027, Assigned Caa2
(LGD5)

Outlook Actions:

Issuer: Conterra Ultra Broadband Holdings, Inc.

Outlook, Assigned Stable

RATINGS RATIONALE

Conterra Ultra Broadband Holdings, Inc.'s (Conterra or the Company)
B3 rating reflects its small scale and regional coverage that is
limited to the Southeastern and Southwestern United States.
Although coast-to coast in reach, the size and location of the
footprint is a relative disadvantage to larger communication
infrastructure companies that have a more diversified, national
footprint. Additionally, private equity ownership has a financial
policy which tolerates high leverage, driven by debt-financed M&A
transactions and the need to fund a high rate of capital spending
to scale the business. Moody's projects the leverage ratio (Moody's
adjusted total) will range between 5.5x-6.0x over the rating
horizon, similar to smaller fiber peers of this business profile.
The rating also reflects the limited enterprise market share of
broadband services in its markets, a managed decline in its fixed
wireless business, and a concentration of revenues in one of its
product offerings. Moody's also believes the substantial growth
capex plans of the business, although lower risk based on committed
sales, produces negative to limited FCF.

Supporting the rating is a high-grade, mostly owned, fiber network
with high capacity and speeds. These assets position Conterra to
capture its fair share of the strong broadband demand in its
attractive tier II and III markets. The addressable market is
large, and the demand drivers persistent, with the need for faster
speeds and higher capacity networks across it target customers.
Conterra also has a good customer base with a large and diverse set
of high quality organizations including commercial enterprises,
national wireless carriers and educational organizations being
majority funded by the FCC E-rate program. Retention rates are
strong, despite the competition. It also has a good business model
with recurring revenues supported by long-term take-or-pay
contracts. A positive rating factor is the very strong 60%+ EBITDA
margins which generates strong operating cash flow. Despite
negative free cash flow and little to no sources of readily
available cash from asset sales, liquidity is otherwise good --
supported by covenant lite loans, a backup revolving liquidity
facility, and a very favorable maturity profile.

The Company's First Lien Senior Secured revolving credit facility
and Term Loan B are rated B2, one notch above the CFR reflecting
their priority position in the collateral of substantially all
assets and upstream guarantees from direct and indirect domestic
subsidiaries. The Second Lien Senior Secured Term Loan is rated
Caa2, two notches below the CFR given the significant subordination
to the 1st Lien Senior Secured credit facility. The B3-PDR
(Probability of Default rating) reflects Moody's expectation for an
average recovery rate (of 50%) in a distress scenario given the
mixed priority of claims. In an actual distress scenario, the
instrument-level ratings could change based on the potential
outcomes (e.g. bankruptcy versus liquidation) and a detailed
analysis of valuation relative to claim-by-claim asset coverage and
recoveries

OUTLOOK

The stable outlook reflects Moody's expectation that revenue and
EBITDA will grow by close to 10% or more over the next 12-18 months
(on a normalized basis). Debt will remain relatively constant while
free cash flow will be negative, driven down by high capital
spending of at least 25% of revenue - primarily growth and
strategic investments. EBITDA margins will be very strong, at near
60%, supported by a mostly high-margin fiber-broadband service
offering. Moody's projects leverage will range between 5.5x-6.0x
over the rating horizon. Moody's expects the Company to maintain
good liquidity.

All metrics are based on Moody's adjusted data. Moody's outlook
assumes there will be no unanticipated changes, other than those
projected, in liquidity, financial policies, regulation, market
position, capital structure, key performance measures, or the
operating model.

FACTORS THAT COULD LEAD TO AN UPGRADE

Moody's would consider an upgrade if leverage (Moody's adjusted
Debt/EBITDA) was sustained below 4.0x, and free cash flow to debt
(Moody's adjusted) was sustained above 5%. Moody's would also
consider a positive rating action if the credit profile improved
due to a favorable change in one or more factors including but not
limited to liquidity, scale and diversity, financial policies,
market position, capital structure, business model or key
performance measures.

FACTORS THAT COULD LEAD TO A DOWNGRADE

Moody's would consider a downgrade if leverage (Moody's adjusted
Debt/EBITDA) is sustained above 6.0x (Moody's adjusted), or free
cash flow to debt (Moody's adjusted) is sustained below 0%. Moody's
would also consider a negative rating action if the credit profile
deteriorated due an unfavorable change in one or more factors
including but not limited to liquidity, scale and diversity,
financial policies, market position, capital structure, business
model or key performance measures.

PROFILE

Conterra, founded in 2001 and based in Charlotte, North Carolina,
is one of the largest remaining independent broadband
infrastructure companies in the United States based on its fiber
assets and revenues. Conterra is a major fiber-optic service
provider in 21 states across the Southeastern and Southwestern
United States, with approximately 20,000 miles of high-capacity
fiber and FCC licensed fixed wireless connectivity. The Company
delivers a wide variety of commercial services and solutions
including dedicated and custom networks, ethernet and internet,
dark fiber, and voice. Its customers include enterprises, wireless
carriers, educational organizations, and the US government, with
5,400 on-net buildings.

The Company is majority owned by Court Square Capital, a private
equity firm with approximately $4 billion of assets under
management, with the remaining ownership largely held by Conterras'
management team.


CONTERRA ULTRA: S&P Assigns 'B-' ICR; Outlook Stable
----------------------------------------------------
S&P Global Ratings assigned its 'B-' issuer credit rating and
stable outlook to bandwidth infrastructure provider Conterra Ultra
Broadband Holdings Inc. (Conterra), which currently seeks to raise
$365 million of first- and second-lien credit facilities to
refinance about $274 million in debt, return about $30 million in
cash to the balance sheet, and pay related fees and expenses.

S&P also assigned its 'B-' issue-level rating and '3' recovery
rating to the proposed first–lien facilities, consisting of a $50
million revolver due 2024 and a $250 million first-lien term loan B
due 2026. The '3' recovery rating indicates S&P's expectation of
50%-70% (rounded estimate: 65%) recovery in the event of a
default.

In addition, S&P assigned its 'CCC' issue-level rating and '6'
recovery rating to the $65 million second-lien term loan due 2027.
The '6' recovery rating indicates the rating agency's expectation
of 0%-10% recovery (rounded estimate: 0%) in the event of default.

The ratings on Conterra reflect its adjusted debt to EBITDA of
about 6.5x and the likelihood that leverage will remain high longer
term because of its private equity ownership, negative free
operating cash flow over the next few years, and the expectation
for continued debt-financed acquisitions. The ratings also reflect
competition from larger players (including incumbent telephone
companies, cable providers, and fiber providers), limited
geographic diversity, and small scale. Conterra's revenue
visibility from multi-year contracts, growing market demand for
bandwidth, and low customer churn partially offset these factors.
S&P expects flat revenue growth in 2019, as the company shifts to
delivering more fiber connectivity solutions from fixed wireless,
which is in gradual decline.

The stable outlook reflects S&P's expectation that Conterra will be
able to reduce leverage to the low-6x area through earnings growth
in 2020. However, given the small scale of this company and its
private equity ownership, the rating agency would expect the
company to continue to make acquisitions or network investments
that could push leverage back up to 6.5x.

"We could lower the rating if the company loses contracts with
customers and pricing pressure results in lower EBITDA that
ultimately hurts the company's liquidity position and ability to
organically reduce leverage, leading us to assess the capital
structure as unsustainable longer term," S&P said.

"We could raise the rating if leverage improves to below 6.5x and
we believe that the company is committed to maintaining this
leverage. This would also be predicated on modest top-line growth
and earning positive FOCF, reflecting successful execution of the
company's transition into the enterprise space. However, we believe
an upgrade is unlikely over the next 12 months, and will ultimately
depend upon financial policy given Conterra's private equity
ownership and the potential for future debt-financed acquisitions,"
S&P said.


CREASY GEOTHERMAL: $7K Sale of 2013 Diamond Cargo Trailer Approved
------------------------------------------------------------------
Judge John T. Laney, III of the U.S. Bankruptcy Court for the
Middle District of Georgia authorized Creasy Geothermal & Well
Drilling, Inc., doing business as Creasy Drilling, LLC's sale of
its 2013 Diamond Cargo Trailer to Patrick Giles for $7,000.

The Reorganized Debtor is authorized to tender the proceeds to
Citizens Community Bank.

                  About Creasy Geothermal

Creasy Geothermal & Well Drilling, Inc. sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. M.D. Ga. Case No.
17-70043) on January 15, 2017.  The case is assigned to Judge John
T. Laney, III.  At the time of the filing, the Debtor estimated
assets and liabilities of less than $1 million.

The Debtor's Plan of Reorganization was approved on Jan. 9, 2018.


CRESTWOOD EQUITY: S&P Affirms 'BB-' ICR; Outlook Stable
-------------------------------------------------------
S&P Global Ratings affirmed its 'BB-' issuer credit rating on
Crestwood Equity Partners L.P. (CEQP) and subsidiary Crestwood
Midstream Partners L.P. The outlook is stable.

The rating affirmation follows CEQP's recent announcement that
Crestwood Niobrara LLC acquired a 50% interest in Jackalope Gas
Gathering Services LLC from The Williams Cos. for about $485
million.  CEQP funded its 50% portion of the purchase price by
borrowing under its credit facility.  S&P expects the partnership
to issue senior unsecured
notes to refinance its revolving credit facility.

S&P also assigned a 'BB-' issue-level rating and '4' recovery
rating to Crestwood Midstream's planned $500 million senior
unsecured note offering. The '4' recovery rating reflects the
rating agency's expectation of average (30%-50%, rounded estimate:
45%) recovery in the event of default.

The rating agency also affirmed the 'BB-' issue-level rating on the
partnership's senior unsecured debt and the 'B-' issue-level rating
on its preferred stock.

"Our affirmation of the 'BB-' issuer credit rating on the
partnership reflects that we continue to view the partnership's
business risk profile as fair and its financial risk profile as
aggressive. The recently announced acquisition provides CEQP a
larger portion of Jackalope's cash flows," S&P said.  

The rating agency expects the increased cash flows from Jackalope
to CEQP to largely counterbalance the debt that the partnership is
taking on to fund the acquisition, and the Powder River Basin to be
an area of growth for CEQP, along with the Bakken and the Permian
Basin.  The recent acquisition effectively doubles the
partnership's presence in the Powder River Basin, according to
S&P.

The stable outlook reflects S&P's expectation that the partnership
will continue to increase volumes in the Bakken, Permian, and
Powder River basins. The rating agency expects leverage of about
5.5x in 2019 (including its treatment of the partnership's $612
million preferred equity as debt) in 2019, declining to below 5x in
2020.

"We could consider a negative rating action on CEQP if we no longer
expected the partnership's adjusted leverage to be below 5.25x in
2020. This could be a result of weak volumes in the gathering and
processing business, poor demand in the transportation and storage
segments, or higher-than-expected capital expenditures," S&P said.

"We do not envision a positive rating action in the near term.
However, we could consider a positive rating action if the
partnership's volumes increase substantially while maintaining
adjusted debt to EBITDA below 4x on a sustained basis," S&P said.


CRESTWOOD MIDSTREAM: Moody's Rates $500MM Senior Unsec. Notes 'B1'
------------------------------------------------------------------
Moody's Investors Service assigned a B1 rating to Crestwood
Midstream Partners LP's proposed $500 million senior unsecured
notes due 2027. CMLP is wholly owned by Crestwood Equity Partners
LP. Crestwood and CMLP's other ratings and Crestwood's stable
outlook remained unchanged.

Proceeds from the notes, which are being co-issued by Crestwood
Midstream Finance Corp., are expected to partially fund Crestwood's
acquisition of a 50% interest in Jackalope Gas Gathering Services,
LLC from The Williams Companies, Inc. (Baa3 stable) and repay debt
under CMLP's revolving credit facility. Crestwood will own 100% of
Jackalope as a result of the transaction.

"Acquiring full ownership of Jackalope, moderately leveraging in
the near term, provides Crestwood an attractive position at an
early stage of growth acceleration in the Powder River Basin," said
John Thieroff, Moody's Vice President.

The following rating was assigned:

Issuer: Crestwood Midstream Partners LP

$500 Million Senior Unsecured Notes, Assigned B1 (LGD5)

RATINGS RATIONALE

The existing and proposed senior secured notes are rated B1, one
notch below Crestwood's Ba3 CFR, reflecting the effective
subordination of the notes to Crestwood's $1.25 billion senior
secured revolving credit facility.

Crestwood's Ba3 CFR reflects its ownership of CMLP and that
entity's diversified midstream portfolio with particular focus in
the Permian and Powder River basins and the Bakken and Marcellus
shales. Considerable growth opportunities in the Permian, Powder
River and Bakken will drive investment in 2019, leading to a
moderate rise in leverage. Moody's expects decelerating growth
spending in 2020 along with increased EBITDA stemming from 2019's
spending to result in improved credit metrics in 2020. Crestwood's
ratings are constrained by its relatively small scale, the inherent
volumetric risks in its gathering and processing business, customer
counterparty risk and the additional debt burden at Crestwood
Holdings LLC (Holdings) that is serviced by the partnership's
distributions.

Crestwood's stable outlook reflects the improving trends for
gathering and processing volumes moving through its systems and
expected cash flow stability. The ratings could be upgraded if
Crestwood maintains leverage below 4x (and family leverage below
5x, including debt at Crestwood's parent -- Crestwood Holdings LLC)
while sustaining distribution coverage above 1.2x. A downgrade is
likely if Crestwood's leverage rises above 5x, volumes fall below
2018 levels or distribution coverage falls below 1x.

Crestwood, a master limited partnership (MLP), through its
subsidiaries develops, acquires, owns or controls, and operates
primarily fee-based assets and operations within the energy
midstream sector, primarily in the Permian and Powder River basins
and the Bakken and Marcellus shale plays.


CSI-ABSOLUTE CLEAN: Taps Schneider & Stone as Legal Counsel
-----------------------------------------------------------
CSI-Absolute Clean, Inc., received approval from the U.S.
Bankruptcy Court for the Northern District of Illinois to hire
Schneider & Stone as its legal counsel.

The firm will advise the Debtor of its duties under the Bankruptcy
Code and will provide other legal services in connection with its
Chapter 11 case.

The firm will charge these fees:

     Attorneys     $375 per hour
     Paralegals    $175 per hour

Ben Schneider, Esq., the firm's attorney who will be handling the
case, does not have an interest materially adverse to the interest
of the Debtor's bankruptcy estate, creditors and equity security
holders.

Schneider & Stone can be reached through:

     Ben L. Schneider, Esq.
     Schneider & Stone
     8424 Skokie Blvd., Suite 200
     Skokie, IL 60077
     Phone: 847-933-0300
     E-mail: ben@windycitylawgroup.com

                     About CSI-Absolute Clean

CSI-Absolute Clean, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ill. Case No. 19-04406) on Feb. 19,
2019.  At the time of the filing, the Debtor estimated assets of
less than $500,000 and liabilities of less than $500,000.  The case
is assigned to Judge Deborah L. Thorne.  Schneider & Stone is the
Debtor's counsel.




DAN WILLIAMS: $540K Sale of Washington DC Property to ObjectN OK'd
------------------------------------------------------------------
Judge Brian F. Kenney of the U.S. Bankruptcy Court for the Eastern
District of Virginia authorized Dan R. Williams's 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 Debtor is authorized to disburse from the proceeds of sale at
closing funds necessary to pay all of the Seller's closing costs,
including the real estate commissions as set forth in the Motion,
and including adjustment of real estate taxes to the date of
settlement, and payment of the amounts due as of closing to secured
lien holders (including first and second deeds of trust, which will
be paid in full or as agreed, and liens and customary escrow for
water bills).

The Debtor will file with the Court a report of sale on 30 days
after the sale, with service on the United States Trustee.

The Order is effective immediately upon entry, and will not be
subject to the 14-day stay provided in Bankr. Rule 6004(h).

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.


DATTA MANGLAM: Seeks to Hire Margaret M. McClure as Legal Counsel
-----------------------------------------------------------------
Datta Manglam Hospitality, LLC, seeks approval from the U.S.
Bankruptcy Court for the Southern District of Texas to hire the Law
Office of Margaret M. McClure as its legal counsel.

The firm will advise the Debtor of its powers and duties under the
Bankruptcy Code and will provide other legal services in connection
with its Chapter 11 case.

The firm will charge these fees:

     Attorney     $400 per hour
     Paralegal    $150 per hour

McClure received a retainer of $25,000, of which $3,288.70 was
earned by the firm prior to the Debtor's bankruptcy filing, leaving
a retainer balance of $21,711.30.  

Margaret McClure, Esq., disclosed in court filings that she does
not represent any interest adverse to the Debtor and its bankruptcy
estate.

The firm can be reached through:

     Margaret Maxwell McClure, Esq.
     Law Office of Margaret M. McClure
     909 Fannin, Suite 3810
     Houston, TX 77010
     Tel: 713-659-1333
     Fax: 713-658-0334
     Email: margaret@mmmcclurelaw.com

                  About Datta Manglam Hospitality

Datta Manglam Hospitality, LLC, owns a hotel located at 3334 S. US
77, Kingsville, Texas, valued by the company at $343,160.  Datta
Manglam Hospitality sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Tex. Case No. 19-31726) on March 29,
2019.  At the time of the filing, the Debtor disclosed $414,335 in
assets and $1,096,519 in liabilities.  The case is assigned to
Judge Eduardo V. Rodriguez.  The Law Office of Margaret M. McClure
is the Debtor's counsel.




DECOR HOLDINGS: Committee Seeks Conditional OK of Plan Outline
--------------------------------------------------------------
The Official Committee of Unsecured Creditors filed a response to
motion for an order (i) approving the disclosure statement, the
Disclosure Statement for the Chapter 11 Plan of Liquidation of
Decor Holdings, Inc., and its debtor affiliates, (ii) establishing
plan solicitation and voting procedures, (iii) scheduling a
confirmation hearing, and (iv) establishing notice and objection
procedures for confirmation of debtors’ chapter 11 plan of
liquidation.

Mindful of the timing and the Debtors' need for financing, the
Committee does not want to jeopardize the Debtors' ability to start
the process, so that if the Committee agrees, the Debtors will be
able to move forward with confirmation promptly.

Given the circumstances, the Committee requests that the Court
adopt the "conditional approval" and reserve all rights of the
Committee to object to confirmation of the Plan and approval of the
Disclosure Statement to the hearing on confirmation.

The Committee asks that the Court (1) conditionally approve the
Disclosure Statement; (2) allow acceptances of the Plan to be
solicited based on the conditionally-approved Disclosure Statement;
(3) order that all rights of the Committee to object to the
adequacy of the Disclosure Statement and confirmation of the Plan

Proposed Counsel for the Committee is Schuyler G. Carroll, Esq., at
Perkins Coie LLP, in New York.

               About Robert Allen Duralee Group

The Robert Allen Duralee Group --
https://www.robertallendesign.com/ -- is a supplier of decorative
fabrics and furniture to the design industry in the United States.
In addition to their own extensive product lines, the Robert Allen
Duralee Group represents six other furnishing companies, including
Paris Texas Hardware, The Finial Company, Clarke & Clarke, Thibaut
and Byron & Byron.  The Robert Allen Duralee Group maintains
showroom premises located in major metropolitan cities across the
United States and Canada, and an extensive worldwide agent showroom
network that collectively service more than 30 countries around the
globe.  Decor is a privately-owned company with headquarters in
Hauppauge, New York.

The Robert Allen Duralee Group, Inc., and 4 related entities,
including ultimate parent Decor Holdings, Inc., sought Chapter 11
protection on Feb. 12, 2019. The lead case is In re Decor Holdings,
Inc. (Bankr. E.D.N.Y. Lead Case No. 19-71020).

Decor Holdings estimated assets of $50 million to $100 million and
liabilities of $50 million to $100 million as of the bankruptcy
filing.

The Hon. Robert E. Grossman is the case judge.

The Debtors tapped Hahn & Hessen LLP as counsel; Halperin Battaglia
Benzija, LLP, as special counsel; RAS Management Advisors, LLC, as
restructuring advisor; Blum Shapiro as tax advisor; SSG Capital
Advisors, LLC, as investment banker; Great American as sales agent;
and Omni Management Group, Inc., as claims agent.


DECOR HOLDINGS: U.S. Trustee Objects to Disclosure Statement
------------------------------------------------------------
William K. Harrington, the United States Trustee for Region 2,
objects to the adequacy of the Disclosure Statement for the Chapter
11 Plan of Liquidation of Decor Holdings, Inc., and its debtor
affiliates.

According to Trustee,  while the inability to provide any
information on the proposed distribution may be a function of the
timing of the auction, such non-information, is incompatible with
the Debtors' disclosure obligations under Bankruptcy Code section
1125 as interpreted by the case law cited herein.

The U.S. Trustee complains that the Debtors seeking the
extraordinary relief of substantive consolidation must provide
creditors with ample information so creditors can determine whether
to accept or reject a plan

The U.S. Trustee points out that the Plan proposes to distribute
the sale proceeds on a consolidated basis, and to cancel the
inter-company debt and guarantees. Trustee further points out there
may be ample reasons for substantively consolidating the Debtors'
estates, but the Debtors have provided no rationale or information
to the creditors explaining how the consolidation of the estates
will affect them and the proposed distributions.

According to the U.S. Trustee, the Disclosure Statement at Section
VII entitled "Means For Implementation of the Plan" at subsection
D, indicates that a Plan Administrator will be appointed on the
Effective Date and that the Plan Administrator's proposed
compensation will be disclosed in annexed Schedule A. The U.S.
Trustee asserts there is no annexed Schedule A.

               About Robert Allen Duralee Group

The Robert Allen Duralee Group --
https://www.robertallendesign.com/ -- is a supplier of decorative
fabrics and furniture to the design industry in the United States.
In addition to their own extensive product lines, the Robert Allen
Duralee Group represents six other furnishing companies, including
Paris Texas Hardware, The Finial Company, Clarke & Clarke, Thibaut
and Byron & Byron.  The Robert Allen Duralee Group maintains
showroom premises located in major metropolitan cities across the
United States and Canada, and an extensive worldwide agent showroom
network that collectively service more than 30 countries around the
globe.  Decor is a privately-owned company with headquarters in
Hauppauge, New York.

The Robert Allen Duralee Group, Inc., and 4 related entities,
including ultimate parent Decor Holdings, Inc., sought Chapter 11
protection on Feb. 12, 2019. The lead case is In re Decor Holdings,
Inc. (Bankr. E.D.N.Y. Lead Case No. 19-71020).

Decor Holdings estimated assets of $50 million to $100 million and
liabilities of $50 million to $100 million as of the bankruptcy
filing.

The Hon. Robert E. Grossman is the case judge.

The Debtors tapped Hahn & Hessen LLP as counsel; Halperin Battaglia
Benzija, LLP, as special counsel; RAS Management Advisors, LLC, as
restructuring advisor; Blum Shapiro as tax advisor; SSG Capital
Advisors, LLC, as investment banker; Great American as sales agent;
and Omni Management Group, Inc., as claims agent.


DIAGNOSTIC CENTER: Lease Agreement for La Vegas Property Approved
-----------------------------------------------------------------
Judge Bruce T. Beesley of the U.S. Bankruptcy Court for the
District of Nevada authorized Diagnostic Center of Medicine (Allen)
LLP's lease agreement with Thomas J. Hess, M.D., PLLC for real
property located at 5915 S. Rainbow Boulevard, Suite 105, Las
Vegas, Nevada.

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

The Court finds good cause to waive the 14-day stay under Fed. R.
Bankr. P. 6004(h) so that the Debtor may immediately take
possession of the Premises from Hess, pursuant to the Lease.

                About Diagnostic Center of Medicine

Diagnostic Center of Medicine (Allen) LLP, in practice since 1977,
is an internal medicine and family medicine group in Southern
Nevada with locations in Henderson and Durango.  Diagnostic Center
of Medicine Allen) LLP filed a Chapter 11 petition (Bankr. D. Nev.
Case No. 18-10152) on Jan. 12, 2017.  In the petition signed by CEO
Lawrence M. Allen, M.D., the Debtor disclosed $1.70 million in
total assets and $6.08 million total debt.  The case is assigned to
Judge Laurel E. Davis.  The Debtor tapped Samuel A. Schwartz, Esq.,
at Schwartz Flansburg PLLC, as counsel; and McNair & Associates,
Chtd., as its accountant.


DITECH HOLDING: BNY Objects to Plan Disclosures, Bidding Protocol
-----------------------------------------------------------------
The Bank of New York Mellon Trust Company, The Bank of New York
Mellon, Deutsche Bank National Trust Company, and U.S. Bank,
National Association, each on its own behalf and in its various
capacities as trustees, object to the adequacy of the information
contained in the Amended Disclosure Statement explaining Ditech
Holding Corporation's Chapter 11 Plan and the bidding procedures.

The Trustees complain that the Bidding Procedures do not provide
the Trustees with sufficient information to adequately assess the
viability of potential bidders to succeed the Debtors' in their
obligations under the Trust Agreements.

The proposed sale schedule does not provide the Trustees with
sufficient time to respond to and address cure claims relating to
dozens of Trusts. According to Trustees, under the Debtors'
proposed schedule, counterparties to executory contracts will only
be provided ten (10) days' notice before the objection deadline.

With respect to their Trusts, the Trustees are in many ways
similarly situated to the GSEs, but Trustees assert that they have
not been granted similar consultation rights.

In light of the Trustees' exclusion from the Consultation Parties,
the Bidding Procedures are not fair for all parties.

The Trustees propose that the Bidding Procedures be modified.

Counsel to the Trustees:

     Glenn E. Siegel, Esq.
     MORGAN, LEWIS & BOCKIUS LLP
     101 Park Avenue
     New York, New York 10178-0600
     Telephone: (212) 309-6000
     Facsimile: (212) 309-6001

        -- and --

     Kurt W. Rademacher, Esq.
     Rachel Jaffe Mauceri, Esq.
     1701 Market Street
     Philadelphia, PA 19103
     Telephone: (215) 963-5000
     Facsimile: (215) 963-5001

        -- and --

     John M. Rosenthal, Esq.
     One Market, Spear Street Tower
     San Francisco, CA 94105-1596
     Telephone: (415) 442-1000
     Facsimile: (415) 442-1001

Counsel to U.S. Bank National Association, in its capacity as
indenture trustee, custodian and certain other agency capacities:

     Arlene R. Alves, Esq.
     SEWARD & KISSEL LLP
     One Battery Park Plaza
     New York, New York 10004
     Telephone: (212) 574-1200

            About Ditech Holding Corporation

Ditech Holding Corporation and its subsidiaries --
http://www.ditechholding.com/-- are independent servicer and
originator of mortgage loans.  Based in Fort Washington,
Pennsylvania, the Debtors have approximately 3,300 employees and
service a diverse loan portfolio.

Ditech Holding and certain of its subsidiaries, including Ditech
Financial LLC and Reverse Mortgage Solutions, Inc., filed voluntary
Chapter 11 petitions (Bankr. S.D.N.Y. Lead Case No. 19-10412) on
Feb. 11, 2019, after reaching terms with lenders of a Chapter 11
plan that will reduce debt by $800 million.

The Debtors tapped Weil, Gotshal & Manges LLP as legal counsel,
Houlihan Lokey as investment banker and AlixPartners LLP as
financial advisor.  Epiq Bankruptcy Solutions LLC is the claims and
noticing agent.

Kirkland & Ellis LLP and FTI Consulting Inc. serve as the
consenting term lenders' legal counsel and financial advisor,
respectively.

On Feb. 27, 2019, a seven-member panel has been named the official
committee of creditors committee in the Debtors' cases.


DITECH HOLDING: Committee Objects to Disclosure Statement
---------------------------------------------------------
The Official Committee of Unsecured Creditors of Ditech Holding
Corporation, et al., objects to Solicitation Procedures Motion and
the approval of the Disclosure Statement for Joint Chapter 11 Plan
of the Debtor and its Affiliated Debtors.

The Committee complains that any liquidation analysis must include
a comprehensive schedule of assets and liabilities of each Debtor
the value of unencumbered assets (of which there is no mention in
the Disclosure Statement). The Committee's professionals believe
there are (a) unencumbered assets as of the Petition Date including
equity in certain special purpose vehicles -- Ditech Agency Advance
Depositor LLC, Ditech PLS Advance Depositor LLC, and RMS 2018-09,
LLC -- avoidance recoveries, commercial tort claims, and recoveries
from the Committee's challenge of liens, and (b) potentially
underencumbered assets as of and after the Petition Date.

The Committee points out the Plan's treatment of Intercompany
Claims and receivables will also lead to a violation of the best
interest of creditors test. The Committee further points out while
postpetition intercompany claims are to be afforded administrative
expense priority under Debtors' cash management order, the Plan
does not take into account the value of pre-or postpetition
intercompany claims and receivables of each Debtor. Instead, under
the Plan, Intercompany Claims are "adjusted, continued, settled,
reinstated, discharged, or eliminated as determined by the
Debtors."

The Committee asserts while the Debtors' cases are jointly
administered, the Debtors have not moved for substantive
consolidation and their Plan expressly states that they are not
doing so.

According to Committee, it is impossible to discern from the
Disclosure Statement whether or not the holders of Allowed Class 3
Claims are receiving more than the Allowed Amount of their claims
under the Plan, in violation of the absolute priority rule.

The Committee complains that the discrimination between the
Go-Forward Trade Creditors (who receive some unspecified
distribution) and the General Unsecured Creditors (who receive
nothing) is unfair.

The Committee points out that while the Plan purports to present a
plan of reorganization for all of the Debtors and appears to treat
each class of claims on a consolidated basis (irrespective of the
Debtor or Debtors against which such claims reside), section 5.1 of
the Plan is explicit  that no substantive consolidation is
contemplated by the Plan.

The Committee also complains without knowing the terms of the
Management Incentive Plan and the intended beneficiaries, it is
quite possible that some members of management will be receiving
shares in the Reorganized Debtor not on account of future services
but, rather, on account of their existing equity positions. The
Committee asserts this further "carve out" in favor of existing
shareholders also violates the absolute priority rule.

The Committee points out that the Disclosure Statement fails to
provide adequate information regarding potential creditor
recoveries, which will be included in a Plan Supplement filed on
the verge of the Plan voting and objection deadline, along
with a Liquidation Analysis and valuations ("if necessary").

The Committee further points out that without a liquidation
analysis or financial projections, a creditor cannot evaluate a
debtor's plan and the very reason for requiring a disclosure
statement is defeated.

According to Committee, the Disclosure Statement also fails to
provide material information regarding the various Debtor entities,
their purpose, the basis for the corporate structure, intercompany
claims and how funds will be transferred by and among the Debtor
entities to fund the Plan.

According to Committee that the Debtors' Plan effects a de facto
substantive consolidation of the Debtors' estates by comingling all
assets and liabilities of the Debtors without any disclosure
concerning the basis for comingling and whether such a remedy is
available for the Debtors under applicable authority.

Committee complains that the Plan does not identify who the
Go-Forward Trade Creditors are, when they will be identified, and
how this category of claims will be determined other than by fiat.

Committee asserts there is inadequate disclosure concerning which
employee agreements will be assumed in a Reorganization
Transaction, the nature of the Management Incentive Plan, and
identification of the beneficiaries of those incentives.

Committee points out that the Disclosures of Risk Factors should be
expanded to include the risk related to the Post-Effective Date
Indebtedness (risk, maturity and other factors) and with respect to
obtaining Exit Financing, the risk that the terms of financing may
differ materially from those contemplated.

Committee further points out in light of the uncertain business
plan and the need to be able to assess potential values to
distribute after seeing the results of any bidding, the timelines
in the Solicitation Procedures Motion (based on the deadlines set
by the Term Lenders) are not practical.

The Committee objects to the solicitation procedures proposed in
the Solicitation Procedures Motion. According to Committee, some
improperly disenfranchise creditors in violation of the Bankruptcy
Rules and fail to provide adequate or sufficient notice concerning
solicitation procedures for the Plan.

Committee asserts that Courts have found that a distribution of
"any property" to a junior creditor, over the objection of a senior
unpaid creditor, violates the absolute priority rule set forth in
Bankruptcy Code Section 1129(b)(2)(B)(ii), even if that property is
a "gift" from a secured creditor.  

Committee complains that although Debtors claim they have no duty
to update the Disclosure Statement, it must be revised to ensure it
is accurate when sent out to creditors.

Proposed Counsel to the Official Committee of Unsecured Creditors:

     Robert J. Feinstein, Esq.
     Bradford J. Sandler, Esq.
     Robert B. Orgel, Esq.
     Steven W. Golden, Esq.
     PACHULSKI STANG ZIEHL & JONES LLP
     780 Third Avenue, 34th Floor
     New York, NY 10017
     Telephone: (212) 561-7700
     Facsimile: (212) 561-7777

            About Ditech Holding Corporation

Ditech Holding Corporation and its subsidiaries --
http://www.ditechholding.com/-- are independent servicer and
originator of mortgage loans.  Based in Fort Washington,
Pennsylvania, the Debtors have approximately 3,300 employees and
service a diverse loan portfolio.

Ditech Holding and certain of its subsidiaries, including Ditech
Financial LLC and Reverse Mortgage Solutions, Inc., filed voluntary
Chapter 11 petitions (Bankr. S.D.N.Y. Lead Case No. 19-10412) on
Feb. 11, 2019, after reaching terms with lenders of a Chapter 11
plan that will reduce debt by $800 million.

The Debtors tapped Weil, Gotshal & Manges LLP as legal counsel,
Houlihan Lokey as investment banker and AlixPartners LLP as
financial advisor.  Epiq Bankruptcy Solutions LLC is the claims and
noticing agent.

Kirkland & Ellis LLP and FTI Consulting Inc. serve as the
consenting term lenders' legal counsel and financial advisor,
respectively.

On Feb. 27, 2019, a seven-member panel has been named the official
committee of creditors committee in the Debtors' cases.


DITECH HOLDING: Geary Class Plaintiffs Object to Plan Disclosures
-----------------------------------------------------------------
The Geary Class Action objects to the adequacy of the information
contained in the Amended Disclosure Statement explaining Ditech
Holding Corporation's Chapter 11 Plan.

According to GCA, in the span of less than four (4) months
apparently, the Debtors stated that "given the significant
liquidity and operational headwinds facing the Company in 2019, it
became clear to the Company’s new senior management team that
additional relief was needed."

GCA complains that the Debtors do not provide any financial data to
explain why or how "it became clear."

GCA complains that the Debtors have not provided any meaningful
information about the "value" of the various Debtor entities, on a
consolidated or individual basis, as a going-concern.

GCA points out that the Debtors leave this issue vague and
open-ended in the ADS. GCA  further points out that the creditors
are told is that the CSAG group gets the stock in New Ditech unless
the companies are sold.

According to GCA, citing some authority, the Debtors posit that
they need not provide a liquidation analysis before approval of the
ADS. GCA complains that however, for non-voting creditors like the
GCA, the expectation is for the Plan to "cram-down."  GCA asserts
that the Debtors may not employ the "cram down" provisions without
first satisfying all the requirements of 11 U.S.C. Section 1129(a)
with the exception of subsection (8).

GCA complains that the ADS does not sufficiently disclose the
details associated with the future management, assuming the
Reorganization Transaction occurs.

GCA points out that as to the CSAG group and certain others
creditors, the Debtors have contractually abdicated their fiduciary
duties to attempt to seek recoveries for preferences, lien
avoidances, fraudulent transfers and the like. GCA further points
out it is unsurprising that the ADS is devoid of any information
concerning the Debtors' efforts to investigate and pursue such
claims.

Attorney for GEARY CLASS ACTION:

     James E. Nobile, Esq.
     NOBILE & THOMPSON CO., L.P.A.
     4876 Cemetery Rd.
     Hilliard, Ohio 43026
     Telephone: (614) 529-8600
     Facsimile: (614) 529-8656
     Email: jenobile@ntlegal.com

             About Ditech Holding Corporation

Ditech Holding Corporation and its subsidiaries --
http://www.ditechholding.com/-- are independent servicer and
originator of mortgage loans.  Based in Fort Washington,
Pennsylvania, the Debtors have approximately 3,300 employees and
service a diverse loan portfolio.

Ditech Holding and certain of its subsidiaries, including Ditech
Financial LLC and Reverse Mortgage Solutions, Inc., filed voluntary
Chapter 11 petitions (Bankr. S.D.N.Y. Lead Case No. 19-10412) on
Feb. 11, 2019, after reaching terms with lenders of a Chapter 11
plan that will reduce debt by $800 million.

The Debtors tapped Weil, Gotshal & Manges LLP as legal counsel,
Houlihan Lokey as investment banker and AlixPartners LLP as
financial advisor.  Epiq Bankruptcy Solutions LLC is the claims and
noticing agent.

Kirkland & Ellis LLP and FTI Consulting Inc. serve as the
consenting term lenders' legal counsel and financial advisor,
respectively.

On Feb. 27, 2019, a seven-member panel has been named the official
committee of creditors committee in the Debtors' cases.


DITECH HOLDING: Surety Objects to Plan Outline, Bidding Protocol
-----------------------------------------------------------------
International Fidelity Insurance Company and Allegheny Casualty
Company, for themselves and on behalf of their affiliated sureties,
object to the adequacy of the information contained in the Amended
Disclosure Statement explaining Ditech Holding Corporation's
Chapter 11 Plan and the motion seeking approval of the sale and
bidding procedures.

The Surety objects to the Disclosure Statement and the Plan to the
extent that they: (a) without the Surety’s express consent,
provide for the assumption and/or assumption and assignment of any
of the Bonds, the Indemnity Agreement, the Cash Collateral
Agreement and/or the Cash Collateral ; (b) fail to provide the
Surety with adequate notice and due process in connection with
assumption or assumption and assignment procedures; (c) provide for
the non-consensual release of claims against non-debtor third
parties; and (d) purport to dispose of the Surety’s subrogation,
indemnity, setoff and recoupment rights.

The Surety asserts to the extent that the Debtors seek to assume,
or assume and assign, the Indemnity Agreement, the Bonds or the
Cash Collateral Agreement, any such assumption and/or assumption
and assignment is/are not allowed pursuant to 11 U.S.C. Section
365(c)(2).

The Surety complains that although a potential purchaser is free to
seek new bonds for the ongoing operations, the Debtors in this
matter cannot simply assume and assign to any purchaser nor assume
items on behalf of a reorganized debtor.

According to the Surety under the Disclosure Statement and Plan,
secured creditors such as the Surety are not permitted to vote on
the Plan and are deemed to furnish non-consensual releases of
claims against the Debtors and non-debtor third parties.

The Surety points out that the Debtors have failed to identify
unique or extraordinary circumstances which would justify the
extension of the Plan Releases to non-consenting creditors.

The Surety further points out an absent modifications of the
language in the Plan and Disclosure Statement, both impermissibly
violate the Surety’s rights.

Counsel to International Fidelity Insurance Company
and Allegheny Casualty Company:

     Louis A. Modugno, Esq.
     Michael R. Morano, Esq.
     MCELROY, DEUTSCH, MULVANEY
        & CARPENTER, LLP
     1300 Mount Kemble Ave.
     Morristown, NJ 07960
     Tel: (973) 993-8100
     Fax: (973) 425-0161
     Email: lmodugno@mdmc-law.com
            mmorano@mdmc-law.com

           About Ditech Holding Corporation

Ditech Holding Corporation and its subsidiaries --
http://www.ditechholding.com/-- are independent servicer and
originator of mortgage loans.  Based in Fort Washington,
Pennsylvania, the Debtors have approximately 3,300 employees and
service a diverse loan portfolio.

Ditech Holding and certain of its subsidiaries, including Ditech
Financial LLC and Reverse Mortgage Solutions, Inc., filed voluntary
Chapter 11 petitions (Bankr. S.D.N.Y. Lead Case No. 19-10412) on
Feb. 11, 2019, after reaching terms with lenders of a Chapter 11
plan that will reduce debt by $800 million.

The Debtors tapped Weil, Gotshal & Manges LLP as legal counsel,
Houlihan Lokey as investment banker and AlixPartners LLP as
financial advisor.  Epiq Bankruptcy Solutions LLC is the claims and
noticing agent.

Kirkland & Ellis LLP and FTI Consulting Inc. serve as the
consenting term lenders' legal counsel and financial advisor,
respectively.

On Feb. 27, 2019, a seven-member panel has been named the official
committee of creditors committee in the Debtors' cases.


DULUTH ISD 709: Moody's Affirms Ba1 Rating on GOULT Bonds
---------------------------------------------------------
Moody's Investors Service has affirmed the Ba1 underlying rating on
Duluth Independent School District (ISD) No. 709, MN's general
obligation unlimited tax (GOULT) bonds, the Ba1 rating on the
district's full term certificates of participation (COP), and Ba2
rating on the district's annual appropriation COPs. Concurrently,
Moody's has assigned underlying Ba1 ratings and enhanced Aa2
ratings to the district's $42.1 million Full Term Refunding
Certificates of Participation, Series 2019B and $2.7 million Full
Term Refunding Certificates of Participation, Series 2019C and has
also assigned a Ba2 rating to the district's $23.7 million
Refunding Certificates of Participation, Series 2019A. Following
the sale, the district will have $43 million in general obligation
unlimited tax (GOULT) bonds, $126 million in full term COPs, and
$29 million in annual appropriation COPs. The outlook remains
negative.

RATINGS RATIONALE

The underlying Ba1 general obligation unlimited tax (GOULT) rating
reflects the district's history of declining enrollment, which
coupled with negative budget variances and the use of reserves for
capital projects entirely depleted the district's reserves
available for operations in recent years. The Ba1 rating also
incorporates the district's elevated leverage and fluctuations in
cash levels throughout the year that result in periods of very
narrow liquidity. These challenges are balanced against a strong
tax base that serves as a regional economic center.

The full term COPs are rated the same as the district's underlying
GOULT rating due to the lack of annual appropriation risk.

The annual appropriation COPs are rated one notch below the
underlying GOULT rating due to the risk of non-appropriation and
the more essential nature of the financed projects (school
buildings).

The enhanced rating on the Series 2019B and 2019C Full Term COPS
reflects the additional security provided by the State of
Minnesota's School District Credit Enhancement Program. The Aa2
enhanced programmatic rating is notched once from the State of
Minnesota's Aa1 general obligation unlimited tax (GOULT) rating and
the enhancement program carries a stable outlook, reflecting the
stable outlook on the State of Minnesota. The enhanced rating
reflects sound program mechanics and the State of Minnesota's
pledge of an unlimited appropriation from its General Fund should
the district be unable to meet debt service requirements. The
program's mechanics include a provision for third party
notification of pending deficiency. If the school district does not
transfer funds necessary to pay debt to the paying agent at least
three days prior to the payment due date, the state will
appropriate the payment to the paying agent directly. Moody's
expects to receive a copy of the signed program applications.

RATING OUTLOOK

The negative outlook on the underlying ratings reflects the
district's depleted reserve position and lack of near-term plans to
materially improve its financial position. The extremely narrow
reserve position exposes the district to near-term pressure should
unexpected negative variances occur during fiscal 2019 and/or if
the district is unable to maintain a cash position sufficient to
meet fiscal 2020 expenditures.

FACTORS THAT COULD LEAD TO AN UPGRADE

  - Material and sustained improvement to operating reserves and
liquidity

FACTORS THAT COULD LEAD TO A DOWNGRADE

  - Unexpected negative variances during fiscal 2019

  - Inability to maintain a cash position sufficient to meet
expenditures in fiscal 2020

  - Failure to rebuild operating reserves and liquidity

  - Continued enrollment declines that further pressure operating
revenue

  - Increased leverage or fixed costs

LEGAL SECURITY

The GO bonds are secured by the district's pledge to levy a
dedicated property tax unlimited as to rate and amount. The
security benefits from a statutory lien.

The full term COPs do not carry the district's full faith and
credit pledge but are secured by a separate, dedicated levy. The
obligation of the district to make rental payments is absolute and
unconditional and it is not subject to annual appropriation.

The Series 2019B and Series 2019C Full Term COPs are additionally
secured by the State of Minnesota's School District Credit
Enhancement Program which provides for an unlimited advance from
the state's General Fund should the district be unable to meet debt
service requirements.

The annual appropriation COPs are secured by lease payments which
are subject to annual appropriation. The pledged assets are school
facilities, which Moody's deems to be a more essential asset.

USE OF PROCEEDS

Proceeds from the Series 2019A annual appropriation COPs will
refund the district's Series 2009B annual appropration COPs to
extend the maturity schedule and provide modest budgetary relief.

Proceeds from the Series 2019B Full Term COPs will refund the
district's Series 2009A Full Term COPs for anticipated interest
cost savings.

Proceeds from the Series 2019C Full Term COPs will refund the
district's Series 2010C Full Term COPs for anticipated interest
cost savings.

PROFILE

Duluth ISD 709 provides pre-kindergarten through twelfth grade
education to residents of the City of Duluth as well as all or
portions of five surrounding townships. The district serves a
resident population of approximately 93,000 and reports a fiscal
2019 enrollment of approximately 8,700.


DUNKIRK HOME: Case Summary & 2 Unsecured Creditors
--------------------------------------------------
Debtor: Dunkirk Home Properties, LLC
        48 W Main St
        Fredonia, NY 14063

Business Description: Dunkirk Home Properties, LLC is a privately
                      held company that is engaged in activities
                      related to real estate.  Dunkirk Home filed
                      as a Domestic Limited Liability Company in
                      the State of New York on Feb. 11, 2013,
                      according to public records filed with New
                      York Department of State.

Chapter 11 Petition Date: April 12, 2019

Court: United States Bankruptcy Court
       Western District of New York (Buffalo)

Case No.: 19-10746

Judge: Hon. Carl L. Bucki

Debtor's Counsel: Robert B. Gleichenhaus, Esq.
                  GLEICHENHAUS, MARCHESE & WEISHAAR, P.C.
                  930 Convention Tower
                  43 Court Street
                  Buffalo, NY 14202
                  Tel: (716) 845-6446
                  Fax: 716-845-6475
                  Email: RBG_GMF@hotmail.com

Estimated Assets: $1 million to $10 million

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

The petition was signed by Sun Ming Wong, president/majority
member.

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

         http://bankrupt.com/misc/nywb19-10746.pdf


ECOSHEL INC: Court Confirms 1st Amended Chapter 11 Plan
-------------------------------------------------------
The Bankruptcy Court has issued an confirming the first amended
plan of reorganization of Ecoshel, Inc., and finds that the amended
plan contains adequate information and that a separate disclosure
statement was not necessary.

All creditors of the Debtor whose Claims or interests are
discharged or whose rights and interests are extinguished or
impaired by the Plan and this Confirmation Order, and all persons
in concert or participation with them or any of them, are
restrained and enjoined from instituting or continuing any action,
suit or proceeding.

The Debtor shall have the right to assume any executory contract or
unexpired lease in accordance with the Plan.

If an executory contract or unexpired lease is rejected pursuant to
the previous paragraph of this Confirmation Order, then any Claim
arising from or as a result of such rejection must be filed with
the Bankruptcy Court within forty-five (45) days after the date of
the Effective Date or within forty-five (45) days of the date of an
Order rejecting the contract or lease at issue.

In the event of any conflict between the provisions of this
Confirmation Order and the provisions of the Plan, the provisions
of this Confirmation Order shall prevail and take precedence over
the provisions of the Plan.

The Debtor shall remain current on its ongoing obligations to file
tax returns with the IRS and pay its taxes after the date of the
Confirmation Order.

A full-text copy of the First Amended Amended Plan is available at
http://tinyurl.com/y224657nfrom PacerMonitor.com at no charge.

                    About Ecoshel Inc.

Ecoshel, Inc. -- http://www.ecoshel.com/-- is a cedar shingle
manufacturer based in Ashland, Maine.

Ecoshel sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D. Maine Case No. 18-10412) on July 18, 2018.  In the
petition signed by Bryan Kirley, CEO and president, the Debtor
disclosed $505,547 in assets and $3,361,404 in liabilities.  Judge
Peter G. Cary presides over the case.


EDWARD M. YAMBO: $250K Private Sale of Assets to Caremed Approved
-----------------------------------------------------------------
Judge Alan S. Trust of the U.S. Bankruptcy Court for the Eastern
District of New York authorized Edward M. Yambo MD, PC's private
sale of assets to Caremed Primary and Urgent Care, P.C., pursuant
to their Agreement of Purchase and Sale of Medical Practice Assets,
for $250,000.

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

The Sale Proceeds, in the amount of $42,498 will be held by the
Seller's counsel in IOLA account, pending conversion of the instant
case to Chapter 7 of the Bankruptcy Code, after which such Sale
Proceeds will be turned over to any chapter 7 trustee duly
appointed.  

The Debtor is authorized to assume the Lease and assign it to the
Buyer pursuant to section 365 of the Bankruptcy Code.  The Buyer's
assumption of the Lease is subject to the Lease attached to the APA
and the Order.  

The Debtor is authorized, in accordance with Bankruptcy Code
sections 105 and 365, to assume and assign the executory contracts
described in the APA, and Lease in accordance with the APA to Buyer
effective upon the Closing.   

Notwithstanding the foregoing or any provision to the contrary in
the Lease, the Landlord will have the option to terminate the Lease
if the Landlord and the Buyer are unable to negotiate a new
five-year lease on Feb. 1, 2019.

Notwithstanding Bankruptcy Rules 6004(h) and 6006(d), the Sale
Order will be effective and enforceable immediately upon entry.
The Court waives the 14-day stay imposed by Bankruptcy Rules
6004(h) and 6006(d), as the exigent nature of the relief sought
therein justifies immediate relief.

A copy of the APA and the Lease attached to the Order is available
for free at:

     http://bankrupt.com/misc/Edward_M_Yambo_41_Order.pdf

                   About Edward M. Yambo MD PC

Edward M. Yambo MD, PC, is a New York Corporation providing medical
services to the community.  It operates from its premises located
at 41 Brentwood Road, Bay Shore, New York 11706.    

Edward M. Yambo MD, PC, filed for Chapter 11 bankruptcy (Bankr.
E.D.N.Y. Case No. 18-74496) on July 3, 2018, on an exigent basis to
preserve a settlement agreement with the Internal Revenue Service.
At the time of the filing, the Debtor estimated assets of less than
$50,000 and liabilities of less than $500,000.  Judge Alan S. Trust
oversees the case.

The Law Offices of Gabriel Del Virginia is the Debtor's counsel.


EL PASO FREIGHT: Seeks to Hire Mounce Green as Special Counsel
--------------------------------------------------------------
El Paso Freight Services, Inc., seeks approval from the U.S.
Bankruptcy Court for the Western District of Texas to hire Mounce,
Green, Myers, Safi, Paxson & Galatzan, PC as its special counsel.

The firm will assist the Debtor's bankruptcy counsel, Miranda &
Maldonado, PC, in addressing pre-bankruptcy litigation and
corporate matters; assist in negotiating and structuring financial
strategies for exiting the Chapter 11 process; and deal with
insurance defense counsel handling personal injury claims which
remain pending against the Debtor.

Merwan Bhatti, Esq., the attorney who will be providing the
services, will charge an hourly fee of $225.  

The firm's attorneys senior to Mr. Bhatti charge up to $325 per
hour.  The hourly rate for associate attorneys starts at $150.
Meanwhile, legal assistants charge $100 per hour.

Mr. Bhatti disclosed in court filings that he does not represent
any interest adverse to the Debtor's bankruptcy estate.

Mounce Green can be reached through:

     Merwan N. Bhatti , Esq.
     Mounce, Green, Myers, Safi, Paxson & Galatzan, PC
     Stanton Tower
     100 N. Stanton, St., #1000
     El Paso, TX 79901
     Phone: (915) 532-2000
     Email: bhatti@mgmsg.com

                  About El Paso Freight Services

El Paso Freight Services, Inc. -- https://www.elpasofreight.com/ --
is a privately-owned company specializing in flatbed
transportation.  It was established in April 2007 and is based in
El Paso, Texas.

El Paso Freight Services sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Texas Case No. 19-30446) on March 15,
2019.  At the time of the filing, the Debtor estimated assets of
less than $50,000 and liabilities of between $1 million and $10
million.  
The case is assigned to Judge H. Christopher Mott.  Miranda &
Maldonado, P.C., is the Debtor's legal counsel.


ENERGY GUARD: Court Confirms 1st Amended Chapter 11 Plan
--------------------------------------------------------
The Bankruptcy Court has issued an order confirming the First
Amended Plan of Reorganization filed by Energy Guard Midwest,
L.L.C., subject to the certain changes.

   (i) Article 3, Class 1, of the Plan is stricken and replaced
with the following:

Class 1 - Unsecured Priority Claim of Internal Revenue Service. The
Internal Revenue Service holds an unsecured priority claim for
unpaid FICA and FUTA taxes accruing between 2014 and 2018 in the
aggregate amount of $119,804.49. The Reorganized Debtor shall pay
the IRS its allowed unsecured priority claim of $119,804.49, with
interest at the rate of 6.0145% per annum, and in equal monthly
payments over 50 months of $2,714.82 beginning thirty (30) days
after the Effective Date.

The amount of the IRS claim which exceeds its Class 1 priority
claim and Class 4 secured claim herein shall be treated as a Class
7 general unsecured claim.

The Reorganized Debtor shall pay, on a current basis, all
post-filing FICA and FUTA taxes accruing. Any unpaid FICA and FUTA
taxes accruing between the date of filing and entry of this Order
shall be allowed as an administrative claim herein and be paid in
full by the Effective Date with penalties and interest.

  (ii) Article 3, Class 2 is stricken and replaced with the
following:

Class 2 - Intrust Bank. Intrust Bank holds a claim against Debtor
in the approximate principal amount of $20,000, plus interest.
Intrust's claim is secured by a security interest in Debtor's 2007
Chevrolet Silverado truck and 2010 Chevrolet Silverado truck. The
Debtor will retain the 2007 Chevrolet Silverado truck and 2010
Chevrolet Silverado truck. Per 11 U.S.C. Section 1123(a)(5)(B),
title to the trucks shall vest in the Reorganized Debtor upon
confirmation of the Plan.

The aggregate value of the 2007 Chevrolet Silverado truck and 2010
Chevrolet Silverado truck is $8,000. The Reorganized Debtor shall
pay Intrust the amount of its allowed secured claim of $8,000 in
equal monthly payments amortized over thirty-six (36) months and
with interest at the Confirmation Rate. Payments shall begin thirty
(30) days after the Effective Date. The amount of Intrust’s claim
which exceeds its Class 2 secured claim herein shall be treated as
a Class 7 general unsecured claim.

Intrust shall retain its lien in the 2007 Chevrolet Silverado truck
and 2010 Chevrolet Silverado truck until full payment of its
allowed secured claim.

(iii) Article 3, Class 4 is stricken and replaced with the
following:

Class 4 - Secured Claim of Internal Revenue Service. The IRS holds
a secured claim for unpaid FICA taxes from 2014 in the aggregate
amount of $27,002.19, which amount is the aggregate value of the
equity in Debtor's 1957 Ford ($7,802.19), 2002 Chevy ($3,000),
inventory ($2,300), accounts receivable ($200), office furniture
($3,000), and shop equipment ($10,700) at the time of filing, less
senior liens in said assets.

The Reorganized Debtor shall pay the IRS its secured claim of
$27,002.19, with interest at the rate of 6.0145 percent per annum,
and in equal monthly payments over 50 months of $611.88, beginning
thirty (30) days after the Effective Date.

The amount of the IRS' claim which exceeds its Class 1 priority
claim and Class 4 secured claim herein shall be treated as a Class
7 general unsecured claim.

The Reorganized Debtor shall pay, on a current basis, all
post-filing taxes accruing. The IRS shall retain its lien until
full payment of its secured claim.

(iv) Article 3, Class 7 is stricken and replaced with the
following:

Class 7 - General Unsecured Creditor Class. This class consists of
all timely filed and allowed claims of general unsecured creditors.
The Reorganized Debtor's payments to the general unsecured creditor
class shall be paid at the rate of $1,000 per month, or more as set
forth below. The payments will continue until an amount equal to
ten percent (10%) of the allowed general unsecured claim has been
paid. The claims will be paid without interest and on a prorata
basis with disbursements to claimants to be made annually.

The first payment to general unsecured claims shall be on the
earlier of 60 months after the Effective Date or the month
following payment in full of the allowed administrative claims, the
Class 1 and 5 priority unsecured claims of the IRS and KDOL, the
allowed Class 2, 3 and 4 secured claims of Intrust, AOK and the
IRS, and the Class 6 priority claims for refunds. Upon completion
by the Reorganized Debtor of its payments to any secured and/or
priority claimant, the Reorganized Debtor will then redirect such
payments to the remaining secured and/or priority classes on a pro
rata basis until such classes have been paid in full. For example,
when, after thirty-six (36) months, the Reorganized Debtor
completes its payments to Intrust Bank (Class 2), the Reorganized
Debtor will redirect the amount of its previous monthly payment to
Intrust to the remaining secured and priority classes (Classes 1,
3, 4, 5 and 6) on a pro rata basis.

After the Reorganized Debtor has fully paid Classes 1-6, it will
redirect to Class 7 the aggregate sum of its prior monthly payments
to Classes 1-6.

To the extent general unsecured claims are not paid, the claims
shall be discharged.

   (v) Article 4 of the Plan is stricken and replaced by the
following:

Payment of Administrative Claims. With the exception of the IRS,
administrative claims shall be paid in full and without interest at
confirmation unless the administrative claimant has agreed to
accept payments over time as funds become available. Any
administrative claim of the IRS will be paid in full with penalties
and interest by the Effective Date.

  (vi) Article 6 of the Plan is supplemented with the following:

The Debtor acknowledges and understands that it remains subject to
any present or future Orders issued by the Sheridan County district
court. The Debtor acknowledges and understands that it remains
subject to any present or future Orders issued by the Sheridan
County district court and that a Temporary Restraining Order is
currently in place prohibiting debtor from "[a]dvertising,
soliciting, accepting payment for business not currently under
contract, contracting, or in any manner conducting any business not
currently under contract related to the sale of Defendant's
property or services, as those terms are defined in K.S.A. 50-624,
within the state of Kansas."

(vii) Article 7 of the Plan is supplemented with the following:

All fees payable under 28 U.S.C. Section 1930, as determined by the
Bankruptcy Court at the confirmation hearing must be paid on or
before the Effective Date. The reorganized debtor is responsible
for timely payment of all fees incurred under 28 U.S.C. Section
1930(a)(6). After confirmation, the reorganized debtor will file
with the Court and serve on the United States Trustee a quarterly
disbursement report for each quarter, or portion thereof, until a
Final Decree has been entered, in a format prescribed by and
provided to the Debtor by the United States Trustee.

A full-text copy of the Plan Confirmation Order is available at
http://tinyurl.com/y56dkc4lfrom PacerMonitor.com at no charge.

Attorney for Debtor Energy Guard Midwest, LLC, is Mark J. Lazzo,
Esq., in Wichita, Kansas.

               About Energy Guard Midwest

Energy Guard Midwest, LLC, sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Kan. Case No. 18-11070) on June 4,
2018.  At the time of the filing, the Debtor estimated assets of
less than $50,000 and liabilities of less than $1 million.  Judge
Dale L. Somers presides over the case. Mark J. Lazzo, Esq., at
Landmark Office Park, is the Debtor's legal counsel.

The Office of the U.S. Trustee on Aug. 27, 2018, appointed the
official committee of unsecured creditors in the Chapter 11 case.
The Committee retained Eron Law, P.A., as counsel.


F & S ASSOCIATES: Case Summary & 4 Unsecured Creditors
------------------------------------------------------
Debtor: F & S Associates Limited Partnership
        8600 Snowden River Parkway, Suite 207
        Columbia, MD 21045

Business Description: F & S Associates Limited Partnership listed
                      its business as Single Asset Real Estate (as
                      defined in 11 U.S.C. Section 101(51B)).  Its
                      principal assets are located at 9190 Red
                      Branch Road Columbia, MD 21045.

Chapter 11 Petition Date: April 11, 2019

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

Case No.: 19-14947

Judge: Hon. David E. Rice

Debtor's Counsel: Michael Patrick Coyle, Esq.
                  THE COYLE LAW GROUP LLC
                  7061 Deepage Drive, Suite 101B
                  Columbia, MD 21045
                  Tel: 443-545-1215
                       410-884-3180
                  E-mail: mcoyle@thecoylelawgroup.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Bruce Jaffe, manager of TSC/9190 Red
Branch Road LLC (general partner).

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

              http://bankrupt.com/misc/mdb19-14947.pdf

Pending bankruptcy cases filed by affiliates:

    Debtor                            Petition Date    Case No.
    ------                            -------------    --------
Chapeldale Properties LLC               12/21/17       17-26995
College Park Investments                 9/22/17       17-22678
Stein Properties Inc                     9/22/17       17-22680
TSC/Bayview Drive LLC                    7/18/18       18-19487
TSC/Dorsey Run Road - Jessup LLC        11/28/18       18-25597
TSC/Green Acres Road LLC                11/28/17       17-25912
TSC/JMJ Snowden River South LLC         10/23/17       17-24150
TSC/Mayfield LLC                         3/19/18       18-13611
TSC/Nesters Landing LLC                 11/28/17       17-25913
TSC/Snowden River North                 11/26/18       18-25519
US Financial Capital, Inc.               3/27/18       18-14018


FIRSTENERGY SOLUTIONS: Plan Won't Release Consent Degree Obligation
-------------------------------------------------------------------
FirstEnergy Solutions Corp. filed a third amended joint plan of
reorganization and accompanying disclosure statement to clarify
that nothing in the Plan or the Confirmation Order will release any
liability or obligation of the applicable Debtors or Reorganized
Debtors under the Consent Decrees with the Pennsylvania Department
of Environmental Protection.

FG is a party to a consent order and decree with Pa. DEP regarding
the Mansfield Plant with respect to certain discharges of petroleum
regulated substances into groundwater and other sources of water
which was entered into on November 23, 2010 (the "Mansfield
Groundwater Consent Decree"). The Mansfield Groundwater Consent
Decree requires FG to sample and monitor the groundwater at the
Mansfield Plant and to engage in certain remediation activities
with respect to the removal and containment of petroleum at the
site. FG has been performing all of its obligations under the
Mansfield Groundwater Consent Decree and will continue to do so. FG
is a party to a consent order and agreement with Pa. DEP regarding
the Mansfield Plant with respect to sulfur dioxide ("SO2") emitting
sources which was entered into on September 21, 2017 (the
"Mansfield Air Emission Consent Decree," and together with the LBR
Consent Decree, the Hatfield's Consent Decree and the Mansfield
Groundwater Consent Decree, the "Consent Decrees"). The Mansfield
Air Emission Consent Decree requires FG to comply with MATS
regulations and limits SO2 emissions from the Mansfield Plant. FG
has been performing all of its obligations under the Mansfield Air
Emission Consent Decree and will continue to do so.

The Debtors also disclose that the Reorganized Debtors are unable
to assume the collective bargaining agreements between the Debtors
and the Unions as currently constituted because, among other
things, the collective bargaining agreements require the Debtors to
provide benefits to their employees under health care, severance,
welfare, incentive compensation, and retirement plans sponsored by
FE Corp. (the "Non-Replicable Benefits"). As of the Effective date,
the Debtors will no longer be able to offer such benefits to their
employees under these FE Corp. plans. Prior to the Effective Date
and once decisions have been made as to the health care, severance,
welfare, incentive compensation and retirement plans that the
Reorganized Debtors intend to offer their employees as of the
Effective Date, the Debtors will negotiate with the unions that are
parties to collective bargaining agreements with the Debtors
regarding modifications necessary for the Debtors' post-Effective
Date operations, including (i) to incorporate the changes to the
health care, severance, welfare, incentive compensation, and
retirement plans that the Reorganized Debtors will offer their
employees as of the Effective Date, (ii) financial, work rule and
contract language changes consistent with the business plans for
the Reorganized Debtors and (iii) separation so that the
Reorganized Debtors, and not the Debtors and the FE Non-Debtor
Parties, are party to and responsible for the applicable collective
bargaining agreements upon the Effective Date, with the goal of
reaching agreement on all such modifications prior to the Effective
Date.

Each of the collective bargaining agreements contains a
successorship clause. The Unions' position is that the
successorship clauses require the Debtors' agreement with the
Reorganized Debtors provide that the Reorganized Debtors assume the
collective bargaining agreements in their entirety, except for the
Non-Replicable Benefits. The Unions contend that the Debtors'
failure to require that the Reorganized Debtors assume the
collective bargaining agreements constitutes a breach of the
collective bargaining agreements, and that the potential damages
for such a breach may be all the wages and benefits remaining on
the collective bargaining agreements, some of which do not expire
until 2022. The Unions believe this amount cannot be calculated
with precision at this time, but the amount of the claim would be
substantial and material, and the Unions’ position is that such a
claim would be entitled to treatment as an administrative priority
claim. Prior to the Effective Date, either (a) through the
negotiation process, modifications to a collective bargaining
agreement acceptable to the applicable Union and the applicable
Debtor will be agreed upon by the parties and then the applicable
Debtors will assume the modified collective bargaining agreement as
of the Effective Date or (b) the applicable Debtor will seek relief
under sections 1113 and 1114 of the Bankruptcy Code with respect to
such collective bargaining agreement. Accordingly, the Debtors
disagree with the Unions' assertions (i) as to what the
successorship clauses require, (ii) that the facts or applicable
law support a breach of contract claim, (iii) that the Unions would
be entitled to damages, including damage claims against the Debtors
as a result of an order of the Bankruptcy Court granting relief
under sections 1113 and 1114, and/or (iv) that any such damages
would be entitled to administrative priority. Certain of the FE
Non-Debtor Parties are party to collective bargaining agreements
with Local 270, Utility Workers Union of America, and Local 245,
International Brotherhood of Electrical Workers. Certain Debtors
are also parties to those collective bargaining agreements. Nothing
in the Plan or this Disclosure Statement relieves the FE Non-Debtor
Parties of obligations pursuant to their collective
bargaining agreements with the Unions. Notwithstanding any
provision of this Section V.F, nothing contained herein shall
create an obligation of the FE Non-Debtor Parties to participate
in, or contribute (either economically or otherwise) to, any
negotiations between the Debtors and the Unions that are parties to
collective bargaining agreements.

A redlined version of the Third Disclosure Statement dated April 1,
2019, is available at http://tinyurl.com/y4b4tuzhfrom
PacerMonitor.com at no charge.

Counsel for Debtors are Marc B. Merklin, Esq., Kate M. Bradley,
Esq., and Bridget A. Franklin, Esq., at Brouse McDowell LPA, in
Akron, Ohio; Ira Dizengoff, Esq., Lisa Beckerman, Esq., and Brad
Kahn, Esq., at Akin Gump Strauss Hauer & Feld LLP, in New York; and
Scott Alberino, Esq., and Kate Doorley, Esq., at Akin Gump Strauss
Hauer & Feld LLP, in Washington, D.C.

            About FirstEnergy Solutions Corp

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

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

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

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

The U.S. Trustee for Region 9 appointed an official committee of
unsecured creditors on April 12, 2018.  Milbank, Tweed, Hadley &
McCloy LLP and Hahn Loeser & Parks LLP serve as counsel to the
committee.


FRANK HELMKA: Sale of Tinton Falls Package Store Business Denied
----------------------------------------------------------------
Judge Christine M. Gravelle of the U.S. Bankruptcy Court for the
District of New Jersey denied the proposed sale by Frank Helmka and
Teresa Helmka of a package store business located at the Tinton
Falls Plaza, Shrewsbury Avenue & Route 35, Tinton Falls, New
Jersey, a Plenary Retail Distribution Liquor License number
#1336-44-004-013 and furniture, fixtures and equipment to Bethellen
Freidman for $850,000.

The successful party will serve the Order on the Debtor, any
trustee and all parties who entered an appearance on the matter.

              About Frank Helmka and Teresa Helmka

Frank Helmka and Teresa Helmka sought Chapter 11 protection (Bankr.
D.N.J. Case No. 18-32272) on Nov. 9, 2018.  The Debtors tapped
Melinda D. Middlebrooks, Esq., at Middlebrooks Shapiro, P.C., as
counsel.




GARDA WORLD: Fitch Affirms B+ LongTerm Issuer Default Rating
------------------------------------------------------------
Fitch Ratings has affirmed Garda World Security Corporation's (GW)
Long-Term Issuer Default Rating (IDR) at 'B+', senior secured debt
at 'BB+'/'RR1' and senior unsecured notes at 'B-'/'RR6'. The Rating
Outlook is Stable. Garda had CAD2.5 billion of gross debt
outstanding as of Oct. 31, 2018.

KEY RATING DRIVERS

Highly Leveraged Financial Structure: Following several tuck-in
acquisitions, primarily within the Protective Services segment,
GW's pro forma net debt/EBITDA, which accounts for unrealized FX
impact on the company's debt and the full-year benefit from
acquisitions, was about 6.8x as of the LTM period ending Oct. 31,
2018, increased from about 5.9x at the end of fiscal 2018 ending
Jan. 31, 2018. However, Fitch expects pro forma net leverage to
come down to just below 6.0x in the near- to medium-term, driven by
voluntary debt repayments, pricing actions in late fiscal 2019 that
successfully offset higher operating costs and organic growth.

Opportunistic Financial Policy: The company operates under an
opportunistic financial policy that includes pursuing debt-funded
acquisitions at already high leverage levels. Additionally, the
company completed debt funded share repurchases in fiscal 2018.
Although the company has stated its near-term priority on bringing
down pro forma leverage, Fitch believes this could take longer than
the company forecasts given historical volatility in FCF
generation. GW is expected to prioritize debt repayment utilizing
FCF. GW has a pro forma net debt/EBITDA target of 6.0x.

Fitch recognizes there have been news reports noting that GW has
been in talks with G4S plc to purchase all or part of the company.
Fitch would re-evaluate the ratings if more definitive details
emerged confirming the purchase of all or part of G4S.

Expected Profitability Improvements: Fitch expects GW's EBITDA
margin to improve in fiscal 2020 driven by the full-year benefit
from recent pricing increases and organic growth. In fiscal 2019,
GW experienced margin pressure from higher operating costs,
specifically related to labor costs. The company was able to pass
on the higher costs via pricing increases that were completed in
the back half of the fiscal year.

Stable and Growing Markets: The protective services market has been
growing at a healthy rate over the last two years, and further
growth is expected at least through the medium term. Organic growth
within GW's Protective Services segment was around 5% for both the
first nine-months of fiscal 2019 and the full-year fiscal 2018.
Additionally, flat sales within the Cash Services segment could be
accelerating given recent fourth quarter fiscal 2019 organic sales
growth of approximately 8% in Canada and approximately 4% in the
U.S. GW has cited significant sales from the cannabis industry in
Canada that is expected to provide growth through the medium term.


Good Competitive and Market Position: GW is a leading provider of
cash management and protective services. Although the company faces
strong competition from several other large multinational
competitors, GW's annual revenue of approximately CAD1.7 billion in
its Protective Services segment and approximately CAD1 billion in
its Cash Services segment, gives the company good scale to compete
effectively against its peers.

Solid Diversification: GW has good diversification given its large
market positions in both protective services markets and cash
management markets. Additionally, within each segment, the
company's end market exposure is diverse including exposure to
natural resources, property management, retail, restaurants,
financial institutions, healthcare, government agencies, and
special events.

Moderate FX Risk: GW generates a significant amount of cash flow in
Canada and international markets, although the majority of its debt
is U.S. dollar denominated, exposing it to moderate FX risk when
repaying debt. However, GW's strong market position within the U.S.
cash services market and its growing market position within the
U.S. protective services market should allow the company to
generate adequate cash flow within the U.S., providing a natural
hedge to its U.S. dollar-denominated debt.

The 'BB+'/'RR1' rating on GW's senior secured credit facility
reflects its substantial going-concern enterprise value coverage
and outstanding recovery prospects in a distressed scenario, which
Fitch estimates in the 90%-100% range. The 'B-'/'RR6' rating on the
company's senior unsecured notes reflects the minimal recovery
prospects on the notes, estimated by Fitch to be in the 0%-10%
range in a distressed scenario.

Recovery Rating Assumptions

The recovery analysis assumes that GW would be considered a
going-concern in bankruptcy and that the company would be
reorganized rather than liquidated. Fitch assumes a 10%
administration claim.

GW's going-concern EBITDA is based on an estimate of fiscal 2020
EBITDA, which takes into account recent acquisitions and pricing
increases. The going-concern EBITDA estimate reflects Fitch's view
of a sustainable, post-reorganization EBITDA level upon which Fitch
bases the valuation of the company. Fitch utilized a $312 million
going-concern EBITDA to reflect a potential weakening of cash
logistics market as well as the potential for the loss of a
significant customer.

An EV multiple of 5.5x is used to calculate a post-reorganization
valuation and reflects a mid-cycle multiple. The estimate
considered the fact that historical bankruptcy exit multiple for
companies in the industrial sector average roughly 5.7x. With
respect to EV public market trading multiples, many of GW's cash
logistics competitors trade in the 13x to 16x multiple range and
GW's 2017 recapitalization with Rhone Capital transpired at roughly
a 12.0x LTM EBITDA multiple.

The secured revolving credit facility is assumed to be fully drawn
upon default. The credit facility and other secured loans are
senior to the senior unsecured notes in the waterfall.

DERIVATION SUMMARY

GW's ratings are driven by the company's current high pro forma
leverage and opportunistic financial policy offset by the company's
good competitive and market positions, solid diversification and
growing end markets. Additionally, GW's pro forma leverage is
expected to come down in fiscal 2020, driven by a commitment to
deleveraging in the short-term and EBITDA growth. EBITDA margin,
which was pressured in fiscal 2019 due to higher operating costs,
is expected to improve to in fiscal 2020, as GW realizes the
benefit from pricing improvements and organic growth.

GW can be compared to The Brink's Company (BB+/Stable), a direct
competitor within GW's Cash Services segment. Compared to Brink's,
GW has significantly higher leverage with pro forma net debt/EBITDA
of ~6.8x compared to net debt/EBITDA in the mid-to low-2x range at
BCO. Additionally, GW's EBITDA margin, at about 12% is lower than
BCO's EBITDA margin, which is in the mid-teens. GW also has weaker
and less consistent FCF generation. However, GW does have stronger
diversification through its Protective Services segment due to
BCO's smaller focus within the protective services industry.
Furthermore, due to GW's larger exposure to the protective services
industry, the company has a stronger organic growth outlook.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Its Rating Case for the Issuer

  -- Organic sales growth of ~3% in fiscal 2020 supplemented by the
full-year benefit from recent acquisitions;

  -- EBITDA margin growth of approximately 100 basis points in
fiscal 2020;

  -- Positive FCF margin in fiscal 2020 in the low-single digit
range as GW benefits from stronger EBITDA and better working
capital performance;

  -- No significant leveraging acquisitions or debt funded
dividends over the short term.

RATING SENSITIVITIES

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

  -- An upgrade to the ratings is unlikely in near-term without a
significant decrease in total debt/EBITDA over a sustained period
and a more coherent financial policy;

  -- Maintaining total debt/EBITDA below 5x;

  -- Maintaining a FCF margin above 4%;

  -- Maintaining an EBITDA margin above 12%;

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

  -- Maintaining pro forma debt/EBITDA above 6.5x;

  -- Debt funded shareholder-friendly activity;

  -- A decline in the company's EBITDA margin to below 10.0% on a
sustained basis;

  -- A loss of a material contract or customer;

  -- FFO Fixed Charge coverage sustained below 1.5x.

Liquidity and Debt Structure

Fitch expects GW to continue to hold minimal cash balances and fund
short-term needs with operating cash flows and draws from its
multi-currency USD233 million senior secured revolver. The company
has adequate liquidity with a CAD61 million cash balance and CAD71
million available under its senior secured revolver as of Oct. 31,
2018. The company's funding needs are manageable given GW's low
capital intensity. The majority of new fixed assets are funded
through finance (capital) leases, decreasing annual costs,
especially for new armored vehicles. The security solutions segment
is an asset-light business and needs minimal capital expenditures
as well.

During the nine-month period ending Oct. 31, 2018, GW issued US$125
million of incremental 8.75% senior unsecured notes due 2025. The
proceeds were used to fund acquisitions. As of Oct. 31, 2018, GW
had total reported debt of $2.5 billion. This consisted primarily
of $1.4 billion of senior secured debt under the company's credit
facility and $1 billion of senior unsecured notes.

Collateral securing the senior secured credit facility consists of
nearly all U.S. and Canadian assets of restricted subsidiaries,
including assets that may be under lease agreements. This includes
without limitation, accounts receivables, inventory, equipment,
investment property, intellectual property, other general
intangibles, and owned (but not leased) real property. The equity
interests of the borrower and all equity interests of any wholly
owned subsidiaries are also included within the collateral
package.

FULL LIST OF RATING ACTIONS

Fitch has affirmed the following ratings:

Garda World Security Corporation

  -- Long-Term IDR at 'B+'

  -- Senior Secured Revolvers 'BB+'/'RR1';

  -- Senior Secured Term Loans 'BB+'/'RR1';

  -- Senior Unsecured Notes 'B-'/'RR6'.

The Rating Outlook is Stable.


GLANSAOL HOLDINGS: Seeks to Extend Exclusivity Period to June 17
----------------------------------------------------------------
Glansaol Holdings Inc. asked the U.S. Bankruptcy Court for the
Southern District of New York to extend the period during which the
company and its affiliates have the exclusive right to file a
Chapter 11 plan through June 17, and to solicit acceptances for the
plan through Aug. 16.

The companies' current exclusive filing period is set to expire on
April 18.

"The debtors are seeking the extension to preserve exclusivity
through the plan process. Should the plan not be confirmed by the
court, the debtors, as fiduciaries for all stakeholders, should
retain the exclusive ability to propose a new or amended Chapter 11
plan rather than allowing any party the ability to propose such a
plan," Glansaol Holdings' attorney, Brian Lennon, Esq., said in
court filings.

The court set a hearing on April 16 to consider approval of the
disclosure statement and confirmation of the joint Chapter 11
liquidating plan proposed by the companies.

                   About Glansaol Holdings

Headquartered in New York, Glansaol Holdings Inc. and its
subsidiaries are an independent prestige beauty and personal care
companies.

On Dec. 19, 2018, Glansaol Holdings Inc. and seven of its
subsidiaries filed voluntary Chapter 11 petitions (Bankr. S.D.N.Y.
Lead Case No. 18-14102).  Glansaol estimated assets and liabilities
of $10 million to $50 million.

The Debtors tapped Willkie Farr & Gallagher LLP as legal counsel;
Emerald Capital Advisors as financial advisor; and Omni Management
Group Inc. as claims and noticing agent.

The U.S. Trustee for Region 2 appointed an official committee of
unsecured creditors on Dec. 28, 2018.  The committee tapped Arent
Fox LLP as its counsel, and CBIZ Accounting, Tax and Advisory of
New York, LLC, as its financial advisor.


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

    Debtor                                       Case No.
    ------                                       --------
    Golden Heat & Power, LLC                     19-00425
    6219 285th Street
    Clear Lake, IA 50428

    Golden Renewable Energy, LLC                 19-00426
    Golden Renewable Energy of Iowa 1, LLC       19-00427
    Golden Renewable Energy of Iowa 2, LLC       19-00428
    Golden Renewable Energy of Iowa 3, LLC       19-00429

Business Description: Golden Heat & Power, LLC and its
                      subsidiaries are engaged in the generation,
                      transmission, and distribution of electric
                      power.  The only Debtor with active business
                      operations is Golden Heat & Power.  The
                      other entities have had or currently have
                      affiliated roles in the business operations.

Chapter 11 Petition Date: April 11, 2019

Court: United States Bankruptcy Court
       Northern District of Iowa (Mason City)

Judge: Hon. Thad J. Collins

Debtors' Counsel: Joseph A. Peiffer, Esq.
                  AG & BUSINESS LEGAL STRATEGIES, P.C.
                  PO Box 11425
                  Cedar Rapids, IA 52410
                  Tel: 319-363-1641
                  Fax: 319-200-2059
                  E-mail: joe@ablsonline.com

Golden Heat & Power's
Estimated Assets: $500,000 to $1 million

Golden Heat & Power's
Estimated Liabilities: $1 million to $10 million

The petitions were signed by Rusty Schmidt, managing director.

A full-text copy of Golden Heat & Power's petition containing,
among other items, a list of the Debtor's 20 largest unsecured
creditors is available for free at:

                    http://bankrupt.com/misc/ianb19-00425.pdf


GOODWILL INDUSTRIES: Court Confirms Chapter 11 Plan
---------------------------------------------------
The Bankruptcy Court issued an order confirming Goodwill Industries
of Southern Nevada's Chapter 11 plan of reorganization and order
granting final approval of the disclosure statement explaining the
Plan.

Class 4 consists of all Allowed General Unsecured Claims against
the Debtor are impaired. Holders of Class 4 Allowed General
Unsecured Claims shall receive their Pro Rata share of the
Unsecured Creditor Distribution within thirty (30) days of the
latest of: (a) the date all proceeds are received from all
Litigation Claims; (b) the expiration of the Claims Objection
Deadline, or if any Claim Objections are pending as of that
deadline, the date of the entry of a Final Order adjudicating all
remaining Claim Objections.

Class 1(a) consists of any Allowed Bondholder Series A- 1 Claims
are impaired. Each Holder of an Allowed Bondholder Series A-1 Claim
shall receive, as more particularly set forth in the Amended and
Restated Bondholder Documents, the following: Within 60 days
following the Effective Date of the Plan, the Reorganized Debtor
shall pay an amount sufficient: (i) to satisfy in full all
reasonable fees and costs of the Indenture Trustee and its
professionals incurred during the Chapter 11 Case; and (ii) the
amount necessary to restore the bond reserve fund in full in
accordance with the Amended and Restated Bondholder Documents. For
the period commencing June 1, 2019 through the remainder of the
term to maturity of the Bondholder Series A-1 Claim, the
Reorganized Debtor shall commence making payments due in accordance
with the schedule set forth and pursuant to the terms and
conditions in the Amended and Restated Bondholder Documents until
paid in full. To effect such payments, on the Effective Date, or as
soon thereafter as practicable, each holder of an Allowed
Bondholder Series A-1 Claim shall receive its Pro Rata share of the
Reissued Series 2015A-1 Bonds.

Class 1(b) consists of any Allowed Bondholder Series A- 2 Claims
are impaired. Each Holder of an Allowed Bondholder Series A-2 Claim
shall receive, as more particularly set forth in the Amended and
Restated Bondholder Documents, the following: Within 60 days
following the Effective Date of the Plan, the Reorganized Debtor
shall pay an amount sufficient: (i) to satisfy in full all
reasonable fees and costs of the Indenture Trustee and its
professionals Liens (as described in the Cash Collateral Order)
until such time as relinquished under the terms of the Amended and
Restated Bondholder Documents. For the period commencing June 1,
2019 through the remainder of the term to maturity of the
Bondholder Series A-2 Claim, the Reorganized Debtor shall commence
making payments due in accordance with and pursuant to the terms
and conditions in the Amended and Restated Bondholder Documents
until paid in full. To effect such payments, on the Effective Date,
or as soon thereafter as practicable, each holder of an Allowed
Bondholder Series A-2 Claim shall receive its Pro Rata share of the
Reissued Series 2015A-2 Bonds.

Class 1(c) consists of any Allowed Bondholder Series B Claims are
impaired. Each Holder of an Allowed Bondholder Series B Claim shall
receive, as more particularly set forth in the Amended and Restated
Bondholder Documents, the following: Within 60 days following the
Effective Date of the Plan, the Reorganized Debtor shall pay an
amount sufficient: (i) to satisfy in full all reasonable fees and
costs of the Indenture Trustee and its professionals incurred
during the Chapter 11 Case; and (ii) the amount necessary to
restore the bond reserve fund in full in accordance with the
Amended and Restated Bondholder Documents. For the period
commencing June 1, 2019 through the remainder of the term to
maturity of the Bondholder Series B Claim, the Reorganized Debtor
shall commence making payments due in accordance with the schedule
set forth and pursuant to the terms and conditions in the Amended
and Restated Bondholder Documents until paid in full. To effect
such payments, on the Effective Date, or as soon thereafter as
practicable, each holder of an Allowed Bondholder Series B Claim
shall receive its Pro Rata share of the Reissued Series 2015B
Bonds.

Unless otherwise provided in the Plan, payments required by the
Plan on and after the Effective Date will be satisfied from: (a)
the Debtor’s cash generated from its operations; provided,
however, that excepting and excluding therefrom the Donor-
Restricted Funds, which shall solely and exclusively be used in
accordance with Section 4.3; (b) the pursuit and liquidation of the
Litigation Claims, in the reasonable discretion of the Debtor or
the Reorganized Debtor.

A full-text copy of the Plan Confirmation Order dated April 3,
2019, is available at http://tinyurl.com/y57evc75from
PacerMonitor.com at no charge.

Attorneys for Debtor are Zachariah Larson, Esq., and Matthew
Zirzow, Esq., at Larson Zirzow & Kaplan, LLC, in Las Vegas,
Nevada.

                   About Goodwill Industries of
                       Southern Nevada Inc.

Founded in 1975 and headquartered in North Las Vegas, Nevada,
Goodwill of Southern Nevada -- http://www.goodwill.vegas/-- is a
registered 501(c)(3) nonprofit, accepts the communities' gifts in
the form of donated goods and sells those items to provide free job
training and placement services for unemployed locals.

In 2016, Goodwill of Southern Nevada served the job training needs
of 14,465 and directly placed 3,004 individuals into local jobs.
Goodwill also makes a significant impact on the environment through
recycling and reuse practices.  In 2016, there were 873,624
generous donors of goods who helped Goodwill divert over 26 million
pounds from its local landfills.

Goodwill Industries -- d/b/a Goodwill of Southern Nevada, Goodwill
Deja Blue Boutique, Goodwill Store/Donation Center, Goodwill
Clearance Center, Goodwill Select, and Goodwill Donation Center --
filed for Chapter 11 bankruptcy protection (Bankr. D. Nev. Case No.
17-14398) on Aug. 11, 2017.  In the petition signed by John
Hederman, interim CEO, Goodwill Industries estimated its assets and
debt at between $10 million and $50 million.

Judge Bruce T. Beeley oversees the case.

Zachariah Larson, Esq., at Larson & Zirzow, LLC, serves as the
Debtor's bankruptcy counsel. The Debtor hired Kamer Zucker Abbott;
and Greenberg Traurig, LLP, as special counsel; Piercy Bowler
Taylor & Kern Certified Public Accountants & Business Advisors as
accountant and auditor; and FTI Consulting, Inc., as financial
advisor.


GRAND DAKOTA: Court Confirms Amended Chapter 11 Plan
----------------------------------------------------
The Amended Joint Plan of Reorganization filed Grand Dakota
Partners, LLC, and Grand Dakota Hospitality, is confirmed.

American Bank Center objected to the plan modification proposed in
November 2018 and Ramada Worldwide requested revisions to it.  The
Court held a confirmation hearing on January 3, 2019, during which
Debtors agreed to revise the plan again.  The Debtors prepared a
Second Modification to their plan, which incorporated the Court's
March 5, 2019 ruling and other revisions they agreed to
incorporate. ABC objected. The Court held the final confirmation
hearing on March 28, 2019, during which the issues in dispute were
resolved. The Debtors filed the final version of the Amended Joint
Plan of Reorganization of and for Grand Dakota Partners, LLC and
Grand Dakota Hospitality, LLC.

A full-text copy of the Final Amended Plan is available at
http://tinyurl.com/y6cz3ld8from PacerMonitor.com at no charge.

                About Grand Dakota Partners

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

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

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

Judge Laura T. Beyer presides over the case.

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


GRAY LAND & LIVESTOCK: Seeks to Hire Bailey & Busey as Counsel
--------------------------------------------------------------
Gray Land & Livestock, LLC, seeks authority from the U.S.
Bankruptcy Court for the Eastern District of Washington to employ
Bailey & Busey PLLC, as counsel to the Debtor.

Gray Land & Livestock requires Bailey & Busey to provide legal
services and assist the Debtor in the Chapter 11 bankruptcy
proceedings.

Bailey & Busey will be paid at these hourly rates:

     Roger W. Bailey                $275
     Joshua J. Busey                $250
     Legal Assistants                $60

Bailey & Busey will also be reimbursed for reasonable out-of-pocket
expenses incurred.

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

Bailey & Busey can be reached at:

     Roger W. Bailey, Esq.
     BAILEY & BUSEY PLLC
     411 N. 2nd St.
     Yakima, WA 98901
     Tel: (509) 248-4282
     Fax: (509) 575-5661

                  About Gray Land & Livestock

Gray Land & Livestock is a privately held company that operates in
the animal food manufacturing industry.  Gray Land & Livestock
protection under Chapter 11 of the Bankruptcy Code (Bankr. E.D.
Wash. Case No. 19-00467) on Feb. 28, 2019.  At the time of the
filing, the Debtor had estimated assets of less than $50,000 and
liabilities of $1 million to $10 million. The case has been
assigned to Judge Frederick P. Corbit. The Debtor tapped Bailey &
Busey LLC as its legal counsel.


GREENSTONE PARTNERS: Voluntary Chapter 11 Case Summary
------------------------------------------------------
Debtor: Greenstone Partners Holdings LLC
        5222 New Utrecht Avenue, Suite 120
        Brooklyn, NY 11219

Business Description: Greenstone Partners Holdings LLC is a
                      privately held company in  Brooklyn, New
                      York.

Chapter 11 Petition Date: April 12, 2019

Court: United States Bankruptcy Court
       Eastern District of New York (Brooklyn)

Case No.: 19-42239

Debtor's Counsel: Isaac Nutovic, Esq.
                  NUTOVIC & ASSOCIATES
                  261 Madison Avenue, 26th Floor
                  New York, NY 10016
                  Tel: (212) 421-9100
                  E-mail: inutovic@nutovic.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $10 million to $50 million

The petition was signed by Jacob Horowitz, manager.

The Debtor failed to include in the petition a list of its 20
largest unsecured creditors.

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

          http://bankrupt.com/misc/nyeb19-42239.pdf


HARRY L WRIGHT: Seeks to Hire Lepant & Lentz as Legal Counsel
-------------------------------------------------------------
Harry L. Wright Revocable Trust seeks approval from the U.S.
Bankruptcy Court for the District of Nebraska to hire Lepant &
Lentz, PC, LLO as its legal counsel.

The firm will advise the Debtor of its powers and duties in the
reorganization or liquidation of its business; negotiate with its
creditors; represent the Debtor in adversary proceedings; and
provide other legal services in connection with its Chapter 11
case.

John Lentz, Esq., at Lepant & Lentz, disclosed in court filings
that he and his firm do not have an interest adverse to the Debtor
and its bankruptcy estate.

The firm can be reached through:

     John A. Lentz, Esq.
     Lepant & Lentz, PC, LLO
     601 Old Cheney Road, Suite B,
     Lincoln, NE 68512
     Email: office@lepantandlentz.com

               About Harry L. Wright Revocable Trust

Harry L. Wright Revocable Trust sought protection under Chapter 11
of the Bankruptcy Code (Bankr. D. Neb. Case No. 19-40551) on April
4, 2019.  The case is assigned to Judge Shon Hastings.  Lepant &
Lentz, PC, LLO, is the Debtor's counsel.



HEXION HOLDINGS: U.S. Trustee Forms 7-Member Committee
------------------------------------------------------
Andrew Vara, acting U.S. trustee for Region 3, on April 10
appointed seven creditors to serve on the official committee of
unsecured creditors in the Chapter 11 cases of Hexion Holdings LLC
and its affiliates.

The committee members are:

     (1) The Bank of New York Mellon
         Attn: Elizabeth Slaby
         500 Ross St., 12th Floor
         Pittsburgh, PA 15262
         Phone: 412-236-5878   

     (2) Southern Chemical Corporation
         Attn: Mari Veldekens
         2 Northpoint Drive, Suite 975
         Houston, TX 77060
         Phone: 832-448-7100
         Fax: 832-448-7137    

     (3) Mitsubishi Gas Chemical America, Inc.
         Attn: Mark Vassar
         655 Third Avenue, 19th Floor
         New York, NY 10017
         Phone: 770-363-1777
         Fax: 404-266-2361

     (4) Sumitomo Corporation of Americas
         Attn: Kaitlyn Menefee
         840 Gessner, Suite 900
         Houston, TX 77024
         Phone: 713-580-9565
         Fax: 713-653-8436

     (5) Agrium US, Inc.
         Attn: John Zummo
         1101 Skokie Boulevard, Suite 400
         Northbrook, IL 60062
         Phone: 847-849-4464
         Fax: 847-849-4690

     (6) Pension Benefit Guaranty Corporation
         Attn: Thomas Taylor
         1200 K Street, N.W.
         Washington, D.C. 20005-4026
         Phone: 202-326-4000, Ext. 6611
         Fax: 202-380-2074

     (7) PVS Chloralkali, Inc.
         Attn: Jonathan Taub
         10900 Harper Avenue
         Detroit, MI 48213
         Phone: 313-924-2629
         Fax: 313-921-1378

Official creditors' committees serve as fiduciaries to the general
population of creditors they represent.  They may investigate the
debtor's business and financial affairs. Committees have the right
to employ legal counsel, accountants and financial advisors at a
debtor's expense.

                           About Hexion

Hexion Holdings LLC is the sole member of Hexion LLC, which is the
sole owner of Hexion Inc.  

Based in Columbus, Ohio, Hexion Inc. -- https://www.hexion.com --
is a producer of thermoset resins or thermosets, and a producer of
adhesive and structural resins and coatings.  The company is
incorporated in New Jersey while most of its co-debtors are
Delaware limited liability companies or Delaware corporations.
Hexion Inc. is the direct or indirect parent of the debtors and the
non-debtor affiliates.

Hexion Inc. employs approximately 4,000 people around the world,
including approximately 1,300 in the United States across 27
production facilities.  

Hexion Holdings LLC and its co-debtors sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Del. Lead Case No.
19-10684) on April 1, 2019.

At the time of the filing, the Debtors had estimated assets and
liabilities of between $1 billion and $10 billion.

The cases have been assigned to Judge Kevin Gross.

The Debtors tapped Latham & Watkins LLP and Richards, Layton &
Finger, P.A. as bankruptcy counsel; Moelis & Company LLC as
financial advisor; AlixPartners LLP as restructuring advisor; and
Omni Management Group as claims, noticing, solicitation and
balloting agent.


HOLDINGS OF SOUTH FLORIDA: Hires Mickler & Mickler as Attorney
--------------------------------------------------------------
Holdings of South Florida, Inc., seeks authority from the U.S.
Bankruptcy Court for the Middle District of Florida to employ the
Law Offices of Mickler & Mickler, as attorney to the Debtor.

Holdings of South Florida requires Mickler & Mickler to represent
the Debtor in the bankruptcy proceedings, and perform all legal
services for the Debtor necessary herein.

Mickler & Mickler will be paid at the hourly rates of $250 to
$300.

Mickler & Mickler will be paid a retainer in the amount of $12,000,
plus $1,717 filing fee.

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

Taylor J. King, a partner of the Law Offices of Mickler & Mickler,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Mickler & Mickler can be reached at:

     Taylor J. King, Esq.
     LAW OFFICES OF MICKLER & MICKLER
     5452 Arlington Expressway
     Jacksonville, FL 32211
     Tel: (904) 725-0822
     Fax: (725) 0855

                About Holdings of South Florida

Holdings of South Florida, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. M.D. Fla. Case No. 19-01219) on April 2, 2019.
The Debtor hired the Law Offices of Mickler & Mickler, as attorney.


HY-TECH PLUMBING: $1KSale of Silverado Truck & Chevrolet Van Okayed
-------------------------------------------------------------------
Judge Eduardo V. Rodriguez of the U.S. Bankruptcy Court for the
Southern District of Texas authorized Hy-Tech Plumbing Contractors,
Inc.'s sale of the following two vehicles: (i) 2003 Silverado 2500
PK Crew 4x2, VIN 1GCHC23U33F180130, to Valentene Perez for $700;
and (ii) 2008 Chevrolet Express G2500 Cargo Van, VIN
1GCGG29K681214412, to Frank Dokh for $300.

The sales will be free and clear of all liens, claims and
encumbrances.  Any liens on the property will attach to the
proceeds of the sale.  Any liens on the property will be released
pursuant to the Order.

The Order is a final order (as opposed to an interlocutory order)
and is enforceable upon entry.  To the extent necessary under
Bankruptcy Rules 5003, 9014, 9021 and 9022, the Court expressly
finds that there is no just reason for delay in the implementation
of the Order and expressly directs entry of judgment as set forth
therein.

Hy-Tech Plumbing Contractors, Inc., sought Chapter 11 protection
(Bankr. S.D. Tex. Case No. 19-30787) on Feb. 11, 2019.  The Debtor
tapped Julie Mitchell Koenig, Esq., at Cooper & Scully, PC, as
counsel.


INNOVATIVE MATTRESS: Sale of Vehicles and Airplanes Approved
------------------------------------------------------------
Judge Gregory R. Schaaf of the U.S. Bankruptcy Court for the
Eastern District of Kentucky authorized Innovative Mattress
Solutions, LLC ("iMS") and its affiliate K.B. & Associates, Inc.
("KBA") to sell five vehicles to Pauley Motor Cars for the sum of
$38,000; and two airplanes.

The Vehicles are:

     a. 2017 Nissan Armada, JN8AY2NC5H9502414, 28,000 Miles -
332700

     b. 2010 Mercedes E350, WDDHF8HBZAA107980, 83,000 Miles -
$9,000

     c. 2004 BMW 530I, (Salvage Title), WBANA73554B063508, 142,000
Miles - $1,000

     d. 2003 Chrysler Van, 2C86P64L63R112103, 212,000 Miles - $500

     e. 2001 Volvo 580, YVITS94D311194327, 132,000 Miles - $500

The sale of the Vehicles is "as is, where is," in accordance with
the offer, with the purchase price allocated $10,000 to iMS and
$28,000 to KBA.

Debtor iMS is authorized to enter into a brokerage agreement with
Barbour Grays, Inc., doing business as Steve Weaver Aircraft Sales,
to exclusively market and sell the Aztec airplane pursuant to the
terms of the Aircraft Brokerage Agreement.  The Debtor is
authorized to pay Broker a 6% sales commission on the aircraft sale
from the proceeds of any closing, as set forth in the Aircraft
Brokerage Agreement, without further Order of the Court.  It shall
file a report of sale.  

Debtor iMS is authorized to conduct an auction as needed to sell
the Cessna aircraft to the highest and best bidder as determined in
its business judgment, and pursuant to such other terms and
conditions as the parties agree, which sale shall be "as is, where
is," in accordance with such written offers substantially similar
to that attached to the Motion.  The Debtor shall file a report of
auction and of sale.  

Pursuant to 11 U.S.C. Section 363(f), the sales of the Vehicles and
Airplanes shall be and are free and clear of all liens, claims,
interests and encumbrances.  All net proceeds from the sales of the
Vehicles and/or Airplanes shall be deposited in the DIP bank
account pending further orders of the Court.    

A certified copy of the Order may be filed with the appropriate
Aircraft Registration Branch and/or clerk of the Federal Aviation
Administration, and be recorded with the appropriate recorder to
act to cancel any liens and encumbrances of record, if necessary.

The Order is a final order.

              About Innovative Mattress Solutions

Innovative Mattress Solutions, LLC, operates 142 specialty sleep
retail locations primarily in the southeastern U.S. under the names
Sleep Outfitters, Mattress Warehouse, and Mattress King.  It offers
sleep outfitters, complete beds, electric adjustable beds, bed bug
protectors, sheets and pillows.  Innovative Mattress Solutions was
founded in 1983 and is based in Lexington, Kentucky.

Innovative Mattress Solutions, LLC, and 10 affiliates sought
Chapter 11 protection (Bankr. E.D. Ky. Lead Case No. 19-50042) on
Jan. 11, 2019.  The Hon. Gregory R. Schaaf is the case judge.
Innovative Mattress estimated assets of $10 million to $50 million
and liabilities of the same range.  

The Debtors tapped Delcotto Law Group PLLC as counsel; Jackson
Kelly PLLC, and Morris Nichols Arsht & Tunnell LLP, as special
counsel; Brown, Edwards & Company, L.L.P., as accountant; and
Conway Mackenzie, Inc. as financial advisor.

The Office of the U.S. Trustee on Jan. 23, 2019, appointed seven
creditors to serve on an official committee of unsecured creditors.
The committee retained Bingham Greenebaum Doll LLP, as counsel;
Kelley Drye & Warren LLP, as co-counsel; and Province, Inc., as
financial advisor.


INTEGRITY BRANDS: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: Integrity Brands, LLC
           dba Uncle Maddios Pizza
        21 Ferry Landing Lane, Apt 1413
        Atlanta, GA 30305

Business Description: Integrity Brands, LLC owns and operates a
                      chain of pizza restaurants in Georgia.

Chapter 11 Petition Date: April 13, 2019

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

Case No.: 19-55832

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

Estimated Assets: $0 to $50,000

Estimated Liabilities: $1 million to $10 million

The petition was signed by Matthew Andrew, CEO.

A full-text copy of the petition containing, among other items, a
list of the Debtor's 20 largest unsecured creditors is available
for free at:

          http://bankrupt.com/misc/ganb19-55832.pdf


INTRINSIC HOSPITALITY: Unsecured to Get 60 Monthly Payments
-----------------------------------------------------------
Intrinsic Hospitality, LLC, filed a Chapter 11 plan of
reorganization and accompanying disclosure statement.

Class 3 Claimants (Allowed Unsecured Creditors) are impaired and
shall be satisfied as follows: the Class 3 creditors shall share
pro rata in the Unsecured Creditors Pool. The Debtor shall make 60
monthly payments commencing on the Effective Date. The payments
will be $0 for months 1 and 2; $1,000 per month for months 3
through 12, $2,500 per month for months 13 through 24, $3,750 per
month for months 25 through 36, $5,000 per month for months 37
through  48, and $6,250 per month for months 49 through 60.
Additionally, the Class 3 creditors shall receive all net proceeds
generated from the Litigation until paid in full.

Class 2 Claimants (Allowed Property Tax Claim) are impaired and
shall be satisfied as follows: The Allowed Ad Valorem Tax Creditor
Claims shall be paid out of the revenue from the continued
operations of the business to Dallas County. Dallas County has
filed a Proof of claim in the amount of $373.67 for property taxes.
The Ad Valorem Taxes will receive post-petition preconfirmation
interest at the state statutory rate of 12% per annum and
post-confirmation interest at the rate of 12% per annum. The Debtor
will pay the Ad Valorem Taxes in full in one payments 30 days after
the Effective Date.

Class 4 (Current Interest Members) are impaired under the Plan and
shall be satisfied as follows: The current interest member will
have his interest reduced to 80% under this Plan. The remaining 20%
interest in the Debtor will shared pro rata by the Class 3
Creditors, based upon their Allowed Claims.

The Debtor anticipates the continued operations of the business to
fund the Plan.

A full-text copy of the Disclosure Statement dated April 3, 2019,
is available at http://tinyurl.com/yxk3hze9from PacerMonitor.com
at no charge.

Attorney for the Debtor is Eric A. Liepins, Esq., in Dallas,
Texas.

                  About Intrinsic Hospitality

Intrinsic Hospitality, LLC -- http://www.intrinsichospitality.com/
-- provides furniture, fixtures and equipment to clients within the
continental United States.  Based in North Texas, the company
delivers services, products and logistical support.

Intrinsic Hospitality, LLC, filed a Chapter 11 voluntary petition
(Bankr. E.D. Tex. Case No. 18-42055) on Sept. 12, 2018.  In the
petition signed by Marlin Wilson, managing member, the Debtor
estimated $50,000 in assets and $1 million to $10 million in
liabilities.  The case is assigned to Judge Brenda T. Rhoades.
Eric A. Liepins, Esq. at ERIC A. LIEPINS, serves as counsel to the
Debtor.  


J.D.B.O. VENTURES: Unsecureds to Get $12,000 in 4 Quarters
----------------------------------------------------------
J.D.B.O. Ventures, Inc., submits to its creditors a plan of
reorganization and accompanying disclosure statement.

Class 8.  Class 8 consists of the claims of unsecured creditors.
These claims will be paid the sum of $12,000.00 over a period of 1
year, without interest. Payments shall be made on a quarterly basis
to the unsecured creditors, beginning November 1, 2019 and shall
continue until August 1, 2021. Each quarterly payment shall be in
the amount of $1,500.00.

A full-text copy of the Disclosure Statement dated April 3, 2019,
is available at http://tinyurl.com/y25pvprufrom PacerMonitor.com
at no charge.

J.D.B.O. Ventures, Inc., filed a Chapter 11 petition (Bankr.
E.D.N.C. Case No. 19-01117) on March 12, 2019, and is represented
by John G. Rhyne, Esq.


JIN KIM: Paddy Buying $475K Sale of Duluth Property to Paddy Okayed
-------------------------------------------------------------------
Judge Michelle M. Harner of the U.S. Bankruptcy Court for the
District of Maryland authorized Jin H. Kim's sale of the real
property located at 2645 N. Berkley Lake Road, Units 116-119,
Duluth, Georgia to Joanne Paddy for $475,000.

With the exception of $16,946.16 to be paid at closing on April 15,
2010 to the Association, there is no creditor or lien holder that
is receiving proceeds from the sale described other than Bayview
Loan Servicing, LLC, and the Association, and no lien, claim
encumbrance or interest will survive the sale against the Property
including but not limited to the Motion to Avoid Judicial Lien
against the Association, which judicial lien is avoided upon entry
of the Order by consent of the Association for no payment, other
than payment at closing of $16,946 as provided for (the Court
noting the absence of a timely proof of claim filed by the
Association  in the case).

Although the counsel for Debtor is not admitted to the District of
Maryland and is a Georgia barred attorney in good standing
representing the Association locally in Georgia, Mr. Smith is
authorized to sign the Consent Order on this particular occasion
solely as an attorney in fact and authorized agent to the
Association for demonstrating consent to the Order, not as an
attorney admitted to the Court in the Chapter 11 case for any other
purpose absent proper admission through available means.

The Debtor will by April 15, 2019 cause to be paid to Bayview the
sum of $475,000 in full and complete satisfaction of all liens,
claims, encumbrances asserted against the Debtor or the estate by
Bayview through the closing on the Contract under the Motion.

To the extent there cannot be a closing on April 15, 2019 for
unforeseen reasons, the Debtor will cause to be paid to the
Association the per diem due from April 15, 2019 to the date of
closing, and Debtor will cause to be paid to Bayview the sum of
$500,000 only if such closing occurs prior to 48 hours of a
scheduled foreclosure sale in full and complete satisfaction of all
liens, claims, encumbrances asserted against the Debtor or the
estate by Bayview, and the terms of the Settlement Agreement
previously filed with the Bankruptcy Court, and on the terms
thereof Bayview has consented to the sale, such Settlement
Agreement incorporated and merged to the Consent Order.

The Debtor will file a final report in connection with the sale
transaction described above reasonably upon receipt.

The Order is a final Order.

Jin H. Kim, owner of four commercial condominiums in Duluth,
Georgia, filed a voluntary petition for relief under Chapter 7 of
the Bankruptcy Code on Nov. 14, 2017.  On Feb. 9, 2018, the case
was converted to to Chapter 11 (Bankr. D. Md. Case No. 17-25277).
The Burns Law Firm, LLC, is the Debtor's counsel.


JJE INC: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------
Debtor: JJE, Inc.
           dba Hospicio Toque De Amor
        PO Box 1102
        Manati, PR 00674

Business Description: JJE, Inc. is a home health care services
                      provider based in Manati, Puerto Rico.

Chapter 11 Petition Date: April 12, 2019

Court: United States Bankruptcy Court
       District of Puerto Rico (Old San Juan)

Case No.: 19-02034

Debtor's Counsel: Victor Gratacos Diaz, Esq.
                  GRATACOS LAW FIRM, PSC
                  PO Box 7571
                  Caguas, PR 00726
                  Tel: 787 746-4772
                  Email: bankruptcy@gratacoslaw.com

Total Assets: $295,244

Total Liabilities: $1,953,718

The petition was signed by Jenny Olivo, 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/prb19-02034.pdf


JOHN HULL: Withdraws Disclosure Statement
-----------------------------------------
John Hull Trucking, LLC, withdrew the disclosure statement filed on
February 7, 2019, according to a filing in Court made by Margaret
M. White, Esq., at Karpan and White, P.C., in Cheyenne, Wyoming, on
behalf of the Debtor.

General Unsecured Class are impaired and consist of Central Bank
and Trust (Deficiency claim: Amount unclear); and Wells Fargo
($16,142.35).  Class 3.2 claim will receive a monthly payment of
$8,000.00. Payment begin on April 2019 and end April 2026, with
interest rate of 2% from April 2019.  Estimated percent of claim
paid 100%.

Payments and distributions under the plan will be funded from
income earned from the Debtor's operations and saddleback trucking
monthly note payment.

A full-text copy of the Disclosure Statement dated February 7,
2019, is available at https://tinyurl.com/yxlzhs58 from
PacerMonitor.com at no charge.

                 About John Hull Trucking

John Hull Trucking, LLC, is a cargo and freight company in Powell,
Wyoming.

John Hull Trucking sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Wyo. Case No. 18-20494) on June 18,
2018.  In the petition signed by Merrill John Hull, member, the
Debtor disclosed $234,850 in assets and $1,438,319 in liabilities.
Judge Cathleen D. Parker presides over the case.


JONES LEASE PROPERTIES: Hires Skutch Arlow as Financial Advisor
---------------------------------------------------------------
Jones Lease Properties, LLC, seeks authority from the U.S.
Bankruptcy Court for the Central District of Illinois to employ The
Skutch Arlow Group, LLC, as financial advisor to the Debtor.

Jones Lease Properties requires Skutch Arlow to:

   a. revise current 13-week cash flow budgets and assist client
      in reporting forecast to actual performance;

   b. create potential restructuring models and 5-year forecasts
      related to the Debtor's business;

   c. assist in producing financial documents that support the
      Chapter 11 case;

   d. assist with analysis of the Debtor's business and advise on
      its strategic and tactical plans;

   e. assist in preparing operating reports, financial reports,
      Monthly Operating Reports and pleadings for the Case, if
      needed;

   f. assist in negotiations with creditors, shareholders, and
      other parties-in-interest as requested;

   g. assist in the maintenance/preparation of the cash flow
      models and the weekly reconciliations;

   h. participate in bankruptcy court hearings in matters about
      which Skutch Arlow Group has provided advice, has subject
      matter expertise, or can testify as a fact witness;

   i. assist with valuation or other analyses in support of a
      restructuring plan;

   j. assist with the formulation, evaluation, and implementation
      of a restructuring plan or plan of reorganization in the
      Ch11 Case;

   k. communicate with the Debtor's counsel, management and
      stakeholders as needed; and

   l. provide other financial advisory services related to the
      Bankruptcy Cases as requested by Client.

Skutch Arlow will be paid at these hourly rates:

     Principals            $400
     Associates            $275

Skutch Arlow will be paid a retainer in the amount of $20,000.

Skutch Arlow will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Josh Arlow, partner of The Skutch Arlow Group, LLC, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Skutch Arlow can be reached at:

     Josh Arlow
     THE SKUTCH ARLOW GROUP, LLC
     10 S. LaSalle St., Suite 3500
     Chicago, IL 60603
     Tel: (312) 945-8718
     E-mail: josh@skutcharlow.com

              About Jones Lease Properties, LLC

JP Rentals, LLC and Jones Lease Properties, LLC are a locally owned
and operated rental property companies serving the Quad Cities and
surrounding areas. As the source for rental living, they offer a
wide variety of rental properties including apartment complexes,
single family homes, townhomes, and duplexes.

J.P. Apartments Cooperative, Jones Lease Properties, and J.P.
Rentals, LLC filed their voluntary petitions under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Iowa Case Nos. 18-02566, 18-02568,
and 18-02569, respectively) on Nov. 26, 2018.

In January 2019, the cases were transferred to the U.S. Bankruptcy
Court for the Central District of Illinois and were assigned new
case numbers (Case No. 19-80013 for J.P. Apartments; Case No.
19-80014 for Jones Lease; and Case No. 19-80015 for J.P. Rentals).

In the petitions signed by Erik R. Jones, director, J.P. Apartments
disclosed $4,765,888 in total assets and $4,689,693 in
liabilities.

The Debtors tapped Bradshaw, Fowler, Proctor & Fairgrave PC as
their legal counsel; and GlassRatner Advisory & Capital Group, LLC
as their financial advisor and investment banker. The Skutch Arlow
Group, LLC, as financial advisor.


JONG UK BYUN: $5.5M Sale of Los Angeles Property to C&M Approved
----------------------------------------------------------------
Judge Vincent P. Zurzolo of the U.S. Bankruptcy Court for the
Central District of California authorized Jong Uk Byun's sale of
the real property generally known as 1736 E. 24th Street, Los
Angeles, California, parcel number 5167-015-067, to C&M Metals,
Inc. or its designee for $5.5 million.

A hearing on the Motion was held on March 5, 2019 at 11:00 a.m.

The payment of commissions as set forth in the Motion is
authorized.

The transfer by the Debtor of the 24th Street Property is free and
clear of any and all liens, claims, interests, law suits, legal
proceedings, suits, actions and other encumbrances of any and every
nature and kind whatsoever and howsoever arising (whether by
contract, by tort or in any other manner or fashion whatsoever).

The Order will be effective until April 5, 2019.  If the sale has
not closed by that date, the Order will be void, unless the Debtor,
Hyundai Steel Co., Packo Investments, Inc., Allen Park, M&A
Equities, LLC, The BAE Family Trust, Mohamed Sanfax, and Kap Chan
Chong, jointly agree, in a written stipulation filed with the
Court, to extend the April 5, 2019 deadline to complete the sale.

After payment of customary closing costs (including but not limited
to escrow and title charges, government recording and transfer
charges, etc.), the brokerage commissions specified in the Motion,
and all outstanding property taxes on the 24th Street Property, all
of the remaining sale proceeds will be paid to Hyundai.  

The automatic stay provisions of 11 U.S.C. Section 362 are modified
to the extent necessary to permit the consummation of the
transaction subject to the Order and in the purchase agreement.

Jong Uk Byun sought Chapter 11 protection (Bankr. C.D. Cal. Case
No. 18-19004) on Aug. 3, 2018.  The Debtor tapped M. Jonathan
Hayes, Esq., at Resnik Hayes Moradi LLP, as counsel.


KESTRA ADVISOR: S&P Assigns 'B+' Long-Term ICR; Outlook Stable
--------------------------------------------------------------
S&P Global Ratings said it assigned its 'B+' long-term issuer
credit rating on Kestra Financial Advisor Services Holdings A, Inc.
The outlook is stable.

S&P also assigned its 'B+' issue ratings on the firm's $410 million
first-lien term loan due 2026, as well as its $75 million revolving
credit facility due 2024.

"Our ratings on Kestra are based on its aggressive financial
management and private equity ownership, including a high debt
burden, negative tangible equity, limited debt-service coverage,
and acquisition-driven growth strategy. We view positively the
firm's high level of recurring revenue, limited credit and market
risk, relatively good compliance track record, and adequate
liquidity," S&P said.

Headquartered in Austin, Texas, Kestra is a holding company that,
through its operating subsidiaries, provides brokerage and
investment advisory platforms, systems, and products to about 2,000
mostly nonemployee registered financial advisers (FAs), which, in
turn, serve a diverse group of mostly retail clients. With $100
billion in expected total client assets, Kestra has a significant
independent broker and wealth management franchise, but it is much
smaller than the largest U.S. brokerage and wealth management
competitors. The company's average FA production is higher than
other independent brokers, and it has a higher portion of recurring
revenue than some peers. S&P believes this supports business
stability within the highly competitive retail wealth management
market.

The stable outlook reflects S&P's expectation that Kestra's
financial management will remain aggressive, including negative
tangible equity, a high debt burden, limited debt service coverage,
and an appetite for additional acquisitions. It also reflects S&P's
expectation that it will successfully integrate its acquisitions,
maintain operating profitability and debt service capacity.

Downside scenario

S&P said that over the next 12 months it could lower the rating if
there is a significant increase in debt, or a deterioration in
performance or debt-service capacity.

"We could also lower the rating if the firm were to suffer
attrition in FAs or total client assets. We could also lower our
ratings if the debt-to-EBITDA ratio were to approach its limits
under its revolver or incremental facilities covenants, limiting
the company's financial flexibility," the rating agency said.

Upside scenario

The probability of an upgrade is limited over the next 12 months.
Over the longer term, S&P said it may raise the ratings if the
company demonstrates stronger profitability and less aggressive
financial management, including paying down debt.


L REIT: Unsecured Creditors to Recover 100% Under Chapter 11 Plan
-----------------------------------------------------------------
L REIT, Ltd., and Beltway 7 Properties, Ltd., filed a Joint Plan of
Reorganization and accompanying Joint Disclosure Statement.

Class 5 - Allowed Claims of Beltway's General Unsecured Creditors
are impaired. If any, Payment in Full from Net Sale Proceeds,
Without Interest.  Percentage recovery under plan is 100%.

Class 2 - L REIT Secured are impaired with approx. amount of claims
and interests: $70,264.87. Assumption or Payment in Full from the
Sale Proceeds. Percentage recovery under plan: 100%.

Class 3 - L REIT General Unsecured are impaired with approx. amount
of claims and interests: $367,920.68.  Payment in Full from Net
Sale Proceeds Without Interest. Percentage recovery under plan:
100%.

Class 6 - L REIT Insider are impaired with approx. amount of claims
and interests: $3,650,539.91. To the Extent Proceeds Are
Sufficient, Payment in Full from Net Sale Proceeds With Interest.
If Proceeds Are Insufficient, Then Pro Rata Without Interest.
Percentage recovery under plan: 100%.

Class 7 - Equity Interests in L REIT. To the Extent Proceeds Are
Sufficient To Pay All Creditors In Classes 1-6 In Full, Any Surplus
will be Paid to the Holders of Interests in L REIT.

Class 8 - Equity Interests in Beltway 7. To the extent proceeds are
paid to Beltway on behalf of its interest in L REIT, such proceeds
shall be transferred to Holders of Interests in Beltway.

The source of funds to achieve consummation of and carry out the
Plan will be (i) the Net Sale Proceeds; (ii) the Other Assets, if
any; and (iii) the Net Litigation Proceeds, if any, which will be
used to satisfy Claims in the manner and order of priority in
Articles 3, 4 and 6 in the Plan.

A full-text copy of the Joint Disclosure Statement dated April 3,
2019, is available at http://tinyurl.com/y4rouhojfrom
PacerMonitor.com at no charge.

Attorneys for the Debtors are Edward L. Rothberg, Esq., and Melissa
A. Haselden, Esq., and Vianey Garza, Esq., in Houston, Texas.

                  About L REIT Ltd. and Beltway
                         7 Properties Ltd.

L REIT, Ltd., is a privately-held lessor of real estate based in
Houston, Texas.  Its principal assets are located at 7900, 7904,
7906, 7908, 7840, and 7850 N. Sam Houston Parkway, and 10740 N.
Gessner Road, Houston, Texas.  Beltway 7 Properties, Ltd., retains
a 99% ownership interest in L REIT and is its sole limited
partner.

L REIT and Beltway 7 Properties sought protection under Chapter 11
of the Bankruptcy Code (Bankr. S.D. Tex. Lead Case No. 18-36881) on
Dec. 5, 2018.  

At the time of the filing, L REIT estimated assets of $50 million
to $100 million and liabilities of $50 million to $100 million.
Beltway estimated assets of $1 million to $10 million and
liabilities of $1 million to $10 million.    

The cases are assigned to Judge David R. Jones.  

The Debtors tapped Hoover Slovacek LLP as their legal counsel.


LAROCHE CARRIER: Seeks to Hire Fred Wehrwein as Attorney
--------------------------------------------------------
Laroche Carrier, LLC, seeks authority from the U.S. Bankruptcy
Court for the Northern District of Indiana to employ Fred Wehrwein,
PC, as attorney to the Debtor.

Laroche Carrier requires Fred Wehrwein to:

   a. give the Debtor legal advice with respect to its power and
      duties as debtor-in-possession in the operating of the
      business and management of the assets;

   b. prepare on behalf of the Debtor as debtor-in-possession
      necessary applications, answers, orders, reports and other
      legal papers; and

   c. perform all other legal services for the Debtor as debtor-
      in-possession which may be necessary herein.

Fred Wehrwein will be paid at the hourly rate of $300.

Fred Wehrwein will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Fred Wehrwein, partner of Fred Wehrwein, PC, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their/its estates.

Fred Wehrwein can be reached at:

     Fred Wehrwein, Esq.
     FRED WEHRWEIN, PC
     1910 St. Joe Center Rd, Suite 52
     Fort Wayne, IN 46825
     Tel: (260) 480-5700
     E-mail: wehrweinPC@aol.com

                     About Laroche Carrier

Laroche Carrier LLC, filed a Chapter 11 bankruptcy petition (Bankr.
N.D. Ind. Case No. 19-10532) on April 1, 2019, disclosing under $1
million in both assets and liabilities.  The Debtor is represented
by Fred Wehrwein, partner of Fred Wehrwein, PC.


LAYFIELD & BARRETT: Trustee's Sale of Park City Condo Units Okayed
------------------------------------------------------------------
Judge Neil W. Bason of the U.S. Bankruptcy Court for the Central
District of California authorized Richard Pachulski, the Chapter 11
trustee for Layfield & Barrett, APC, to sell the real property
commonly known as Units 210 and 220 of Toll Creek Village 2 (Parcel
Nos. TCVC-2-210 and TCVC-2-220), an office condominium, located at
2720 Homestead Road, Park City, Utah, to Allegretti & Co. for
$275,000.

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

The sale is "as is, where is," "with all faults," and without
warranty or recourse, but free and clear of any and all liens,
claims, encumbrances and interests.

The Trustee is authorized to pay through escrow, from the proceeds
of the Sale transactions described and without further order of the
Court, the amounts of any undisputed liens, any escrow fees, broker
commissions, title insurance premiums and other ordinary and
typical closing costs and expenses payable by the Trustee pursuant
to the PSA or in accordance with local custom.  He also is
authorized to transfer from escrow to an Estate bank account and
retain therein amounts claimed by a party asserting a lien against
the Property disputed by the Trustee pending resolution of any
proceeding commenced by such party seeking a determination by the
Court as to the amount, nature and validity of such lien or as may
be agreed-upon by the Trustee in his discretion without further
order of the Court.  

The stays provided for in Bankruptcy Rules 6004(h) and 6006(d) and
any other applicable rules are hereby waived and the Order will be
effective immediately upon its entry.

                     About Layfield & Barrett

On Aug. 3, 2017, certain creditors of Layfield & Barrett, APC,
filed an involuntary petition for relief under chapter 7 of the
Bankruptcy Code against L&B, commencing the above-captioned
bankruptcy case.  The petitioning creditors are The Dominguez Firm,
a law firm that previously has referred matters to the Debtor, and
Mario Lara, Nayazi Reyes and Maria A. Rios, each a former client of
the Debtor.

That same day, on Aug. 3, 2017, the Petitioning Creditors filed an
emergency Motion for appointment of an interim trustee, asserting,
among other allegations, that "[s]ettlement proceeds have not been
distributed and may no longer exist, vendors and other creditors
have not been paid and clients are effectively unrepresented in
some 80 pending cases."

In response, the Debtor filed a motion to convert the case to a
case under Chapter 11 of the Bankruptcy Code on Aug. 8, 2017.  The
Court entered orders granting the Conversion Motion, and denying
the Trustee Motion.

On Aug. 16, 2017, the Debtor, Petitioning Creditors, and secured
creditor, Advocate Capital, Inc., entered into a Stipulation for
the Appointment of a Chapter 11 Trustee.

On Aug. 21, 2017, Richard M. Pachulski was appointed as Chapter 11
Trustee.

Havkin & Shrago, Attorneys at Law, is the Debtor's counsel.

PACHULSKI STANG ZIEHL & JONES LLP, led by Debra I. Grassgreen and
Malhar S. Pagay, is the Trustee's counsel.

On Aug. 21, 2018, the Court appointed KW Park City Keller Williams
Real Estate as broker.


LISA CHASE: Trustee Must Withdraw/Supplement Personal Property Sale
-------------------------------------------------------------------
Judge Frank J. Bailey of the U.S. Bankruptcy Court for the District
of Massachusetts has issued an order directing John O. Desmond, the
Chapter 11 Plan Trustee of Lisa Chase, to either withdraw the
proposed public auction sale of personal property, free and clear,
by April 5, 2019 or shall, by that date, file a supplement with the
Court indicating which property the Trustee wishes to sell.

The Counsel to the Trustee indicated that the personal property
proposed to be auctioned may no longer be available for sale.

                        About Lisa Chase

Lisa Chase sought Chapter 11 protection (Bankr. D. Mass. Case No.
10-22697) on Nov. 19, 2010.  The Debtor estimated assets in the
range of $0 to $50,000 and $1 million to $10 million in debt.
Judge Henry J. Boroff is assigned to the case.  The Debtor tapped
Richard N. Gottlieb, Esq., at Law Offices of Richard N. Gottlieb.


MACAULEY CONTRACTING: $145K Sale of Five Trucks to Don Dowd Okayed
------------------------------------------------------------------
Judge Andrew B. Altenburg, Jr. of the U.S. Bankruptcy Court for the
District of New Jersey authorized Macauley Contracting, LLC's sale
to Don Dowd Auto Sales, Inc. of the following five trucks: (a) 2015
Chevy 2 Door Pick-Up Truck VIN ending in 7590 for $14,000; (b) 2016
Ford F-450 Pick-Up Truck VIN ending in 2036 for $39,514; (c) 2016
Ford F-450 Pick-Up Truck VIN ending in 3934 for $26,220; (d) 2017
Ford F-250 Pick-Up Truck VIN ending in 1221 for $33,500; and (e)
2017 Chevy Silverado Pick-Up Truck VIN ending in 6444 for $31,500.


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

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

In exchange for payment in full of Valley National Bank ("VNB")'s
claim in the amount of 26,261 secured by the 2016 Ford F-450
Pick-Up Truck VIN ending in 3934, VNB consents to the sale of the
2016 Ford F-450 to the Purchaser.  Upon the Purchaser's check for
the Payoff Amount (such payment to be made directly to VNB by
Purchaser) clearing VNB's account, VNB will release the title to
the 2016 Ford F-450 to the Debtor.

The Debtor is authorized to transfer title to the 2016 Ford F-450
to the Purchaser free and clear of liens, claims, encumbrances and
interests.

The Motion is withdrawn, without prejudice, only with respect to
Wells Fargo's collateral identified in the Motion as a 2015 Chevy 2
Door Pick-Up Truck VIN ending in 7590.

Macauley Contracting, LLC sought Chapter 11 protection (Bankr.
D.N.J. Case No. 19-10990) on Jan. 16, 2019.  The Debtor tapped
Maureen P. Steady, Esq., t Kurtzman | Steady, LLC, as counsel.



MARTIN MIDSTREAM: S&P Affirms 'B' Issuer Credit Rating; Off UCO
---------------------------------------------------------------
S&P Global Ratings affirmed its 'B' issuer credit rating on Martin
Midstream Partners L.P. The outlook is negative. At the same time,
S&P affirmed the 'B-' issue-level rating on the partnership's
senior unsecured notes due February 2021.

The partnership was labeled "under criteria observation" (UCO)
after S&P published its revised criteria, "Corporate Methodology:
Ratios and Adjustments" on April 1, 2019. The application of S&P's
revised ratios and adjustments criteria did not have a material
impact on Martin's financial metrics. With the rating agency's
criteria review complete, it is removing the UCO designation from
these ratings.


MARY REGISTER: $1.25M Sale of Savannah Property to Glaser Approved
------------------------------------------------------------------
Judge Edward J. Coleman, III of the U.S. Bankruptcy Court for the
Southern District of Georgia authorized Mary Christine Register's
sale of the real property known as 703 Whitaker Street, Savannah,
Chatham County, Georgia to Frank Glaser for $1.25 million.

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

The Debtor is authorized to sell the Property in accordance with
the terms of the Contract, as amended to extend the closing date,
and the recorded liens, claims, encumbrances and other interests of
any kind or nature whatsoever in and to the Property will be
released and satisfied at the closing with the sale's proceeds.

From the proceeds of the sale authorized, the Debtor will pay the
following:

      (a) All unpaid ad valorem taxes assessed against the Property
through the closing of the sale, including taxes, if any, owing to
Chatham County, Georgia;

      (b) Ameris Bank all remaining proceeds to the extent of the
outstanding balance due on the Ameris Bank Claim; and

      (c) The Georgia Department of Revenue and the United States
Department of Treasury in the order of their priority, to the
extent proceeds from the sale remain after paying the outstanding
balance of the Ameris Bank Claim.

Mary Christine Register sought Chapter 11 protection (Bankr. S.D.
Ga. Case No. 18-41638) on Nov. 5, 2018.  The Debtor tapped Richard
C. E. Jennings, Esq., at Law Offices of Skip Jennings, PC, as
counsel.



MARY REGISTER: $265K Sale of Tybee Island Property to Yiadom Okayed
-------------------------------------------------------------------
Judge Edward J. Coleman, III of the U.S. Bankruptcy Court for the
Southern District of Georgia authorized Mary Christine Register's
sale of the real property known as 18 Silver Avenue, Unit 1C (also
known as Unit 3), Tybee Island, Chatham County, Georgia to Dominic
B. Yiadom for $265,000.

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

The Debtor is authorized to sell the Property in accordance with
the terms of the Contract, as amended to extend the closing date,
and the recorded liens, claims, encumbrances and other interests of
any kind or nature whatsoever in and to the Property will be
released and satisfied at the closing with the sale's proceeds.

From the proceeds of the sale authorized, the Debtor will pay the
following:

      (a) All unpaid ad valorem taxes assessed against the Property
through the closing of the sale, including taxes, if any, owing to
Chatham County, Georgia;

      (b) All customary and reasonable closing costs and attorney's
fees associated with the sale in an amount to be determined and
agreed to by Debtor, Ameris Bank and the Purchaser but not to
exceed $2,000;

      (c) Silver Shores Condominium Association $16,196,
representing outstanding association dues as reflected by its
Proof of Claim filed as Claim 4;

      (d) Ameris Bank all remaining proceeds to the extent of the
outstanding balance due on the Ameris Bank Claim; and

      (e) The Georgia Department of Revenue and the United States
Department of Treasury in the order of their priority, to the
extent proceeds from the sale remain after paying the outstanding
balance of the Ameris Bank Claim.

Counsel for the Debtor:

          Richard C. E. Jennings, Esq.
          LAW OFFICES OF SKIP JENNINGS, PC
          115 West Oglethorpe Ave.
          Savannah, GA 31401
          E-mail: skipjenningspc@comcast.net

Mary Christine Register sought Chapter 11 protection (Bankr. S.D.
Ga. Case No. 18-41638) on Nov. 5, 2018.  The Debtor tapped Richard
C. E. Jennings, Esq., at Law Offices of Skip Jennings, PC, as
counsel.


MEDICAL PROPERTIES: Moody's Affirms Ba1 CFR, Outlook Remains Stable
-------------------------------------------------------------------
Moody's Investors Service affirmed Medical Properties Trust, Inc.
(MPT)'s Ba1 corporate family rating. The rating outlook remains
stable.

The following ratings were affirmed:

Medical Properties Trust, Inc. -- Corporate Family Rating at Ba1

MPT Finance Corporation -- Gtd. senior unsecured shelf at (P)Ba1

MPT Operating Partnership, LP -- Gtd. senior unsecured at Ba1; Gtd.
senior unsecured shelf at (P)Ba1

The following rating was assigned:

Medical Properties Trust, Inc. -- Speculative Grade Liquidity
Rating of SGL-2

Outlook Actions:

Issuers: Medical Properties Trust, Inc., MPT Finance Corporation,
MPT Operating Partnership, LP

Outlook, Remains Stable

RATINGS RATIONALE

MPT's Ba1 rating reflects its substantial size, geographic
diversification with an international presence, and stable
operating performance. The REIT also maintains modest leverage as
it continues to execute on its strategic growth strategy.

MPT's leverage fluctuates based on the timing of its investment
activities, but is expected to remain within its targeted range of
5.0-5.5x Net Debt/EBITDA over the long term. Net Debt/EBITDA was
4.6x as of 4Q18, as the REIT has been selling assets and issuing
common equity to enhance its financial flexibility as it seeks to
execute $2.0-$2.5 billion of acquisition opportunities anticipated
for 2019. Fixed charge coverage was strong at 3.2x for 2018.

Key credit challenges include MPT's persistently high tenant
concentrations and earnings volatility associated with tenant
operations. Hospital operators' earnings are subject to greater
potential volatility due to reimbursement and regulatory risks
associated with their operations. These risks are compounded for
MPT due to its large tenant exposures. Steward Healthcare comprised
37.9% of revenues as of 4Q18 and its next two largest tenants
(Prime Healthcare and Median) comprised an additional 15.6% and
15.0%, respectively. These concentrations will decline as the REIT
executes strategic growth, but material improvement will take
time.

MPT's SGL-2 liquidity rating reflects its reliance on external
sources of financing, likely to include common equity and long-term
unsecured debt, as it executes plans for $2.0-$2.5 billion of
acquisitions in 2019. The REIT has demonstrated good access to
multiple sources of private and public debt and equity capital, and
Moody's expects it will retain ample capacity on its $1.3 billion
unsecured revolver. MPT's liquidity is enhanced by its entirely
unencumbered property portfolio and lack of debt maturities through
2020.

The stable outlook reflects its expectation that MPT will continue
to execute its growth strategy and diversify its tenant base, while
maintaining a sound capital structure.

Upward ratings movement would likely reflect reduced tenant
concentration with the top tenant contributing closer to 20% of
revenues. Maintenance of Net Debt/EBITDA below 5.5x on average,
fixed charge coverage above 3.0x, and stable tenant operating
performance (as reflected by EBITDARM coverage trends) would also
support an upgrade.

Downward ratings movement would likely reflect fixed charge
coverage below 2.5x, Net Debt/EBITDA approaching 7x, or one or more
of MPT's larger tenants experiencing a reduced capacity to meet
their rent obligations.

Medical Properties Trust, Inc. (NYSE: MPW), headquartered in
Birmingham, Alabama, is a REIT that invests in acute care
hospitals, inpatient rehab hospitals, long-term acute care
hospitals, and other medical and surgical facilities. MPT's gross
assets stood at $9.2 billion as of December 31, 2018.


MENSONIDES DAIRY: Simplot Western Objects to Disclosure Statement
-----------------------------------------------------------------
J. R. Simplot Company, dba Simplot Western Stockmen's, objects to
the proposed Amended Disclosure Statement explaining Mensonides
Dairy LLC's Chapter 11 Plan.

According to Creditor, the Disclosure Statement describes the
treatment for Simplot's Class 2 administrative claim for
non-professionals in part as follows: "the Debtor shall pay all
Administrative Claims in full within twenty-four (24) months of the
Effective Date. Creditor complains that by not paying Simplot's
administrative claim until two years after the Effective Date, the
Proposed Plan does not comply Section 1129(a)(9)."

The Creditor points out that by omitting that Simplot's
administrative claim must be paid in cash at or before the
Effective Date, and omitting that Simplot has not agreed to the
proposed treatment of its claim, those voting on the proposed
Chapter 11 plan are led to believe that Simplot (and other holders
of Class 2 claims) have agreed to the treatment described in the
Disclosure Statement. The Creditor further points out this is not
the case.

The Creditor asserts that the Amended Disclosure Statement refers
to required financial reporting made to Farm Credit and to the
Debtors' monthly operating reports (pages 22-23), but does not
contain any information regarding the Debtor's current net income
or loss, or current cash flow. According to Creditor, whatever
information has been provided to Farm Credit obviously has not been
provided to other creditors.

Attorneys Simplot Western:

     Christopher G. Varallo, Esq.
     Daniel J. Gibbons, Esq.
     WITHERSPOON KELLEY
     422 W. Riverside Avenue, Suite 1100
     Spokane, WA 99201
     Phone: (509) 624-5265
     Fax: (509) 458-2728
     Email: cgv@witherspoonkelley.com
            djg@witherspoonkelley.com

                    About Mensonides Dairy

Mensonides Dairy LLC operates a farm that produces milk and other
dairy products. It was founded in 1993 and is based in Mabton,
Washington.

Mensonides Dairy sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Wash. Case No. 18-01681) on June 14,
2018.  In the petition signed by Art Mensonides, its owner and
member, the Debtor estimated assets of $10 million to $50 million
and liabilities of $10 million to $50 million. Judge Frank L. Kurtz
presides over the case.  The Debtor tapped Steven Sackmann, Esq.,
of Sackmann Law, PLLC, and Toni Meacham, Esq., as co-counsel.


MIAMI METALS I: Hires Additional Ordinary Course Professionals
--------------------------------------------------------------
Miami Metals I, Inc., and its debtor-affiliates seek authority from
the U.S. Bankruptcy Court for the Southern District of New York to
employ additional ordinary course professionals to the Debtors.

Miami Metals I hires Alan Silverstein, as additional ordinary
course professional.

Alan Silverstein will perform legal services in the wind down of
the Debtors' operations. Alan Silverstein will be paid at the
hourly rate of $350. The firm will also be reimbursed for
reasonable out-of-pocket expenses incurred.

To the best of the Debtor's knowledge the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtors and
their/its estates.

                      About Miami Metals I

Founded in 1980, Republic Metals Refining Corporation and its
affiliates are refiner of precious metals with a primary focus on
gold and silver.  They have the capacity to produce approximately
80 million ounces of silver and 350 tons of gold, along with over
55 million pieces of minted products per annum.  Suppliers ship
unrefined gold and silver to Republic for refining from all over
The United States and the Western Hemisphere.  They provide their
products and services to a diverse base of global mining
corporations, financial institutions and jewelry manufacturers.

Republic Metals Refining, Republic Metals Corporation and Republic
Carbon Company, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D.N.Y. Case Nos. 18-13359 to 18-13361) on
Nov. 2, 2018.  Republic Metals Refining Corporation is now known as
Miami Metals I, Inc.; Republic Metals Corporation as Miami Metals
II, Inc.; and Republic Carbon Company as Miami Metals III LLC.

In the petition signed by CRO Scott Avila, Republic Metals Refining
estimated assets of $1 million to $10 million and liabilities of
$100 million to $500 million.

The Debtors tapped Akerman LLP as their legal counsel; Paladin
Management Group, LLC as financial advisor; and Donlin, Recano &
Company, Inc. as claims and noticing agent.



MISHAL PETROLEUM: Seeks to Hire Jeff Potts as Legal Counsel
-----------------------------------------------------------
Mishal Petroleum, Inc., seeks approval from the U.S. Bankruptcy
Court for the Southern District of New York to hire Jeff Potts Law
Office as its legal counsel.

The firm will provide legal advice concerning claims of creditors,
post-petition financing, contracts and sale of assets; negotiate
claims and treatment of creditors; formulate a bankruptcy plan;
represent the Debtor in contested matters; and provide other legal
services in connection with the Debtor's Chapter 11 case.

The rates to be charged by the firm range from $95 to $350 per
hour.

Jeff Potts Law Office received a retainer of $10,000 by Saira
Petroleum Inc., an Oklahoma corporation also owned by the Debtor's
president.  Of this amount, $8,750 was used to pay pre-bankruptcy
fees and work-related expenses incurred.

Jeff Potts, Esq., disclosed in court filings that he and other
members of the firm do not represent any interest adverse to the
Debtor's bankruptcy estate.

The firm can be reached through:

     Jeff Potts, Esq.
     Jeff Potts Law Office        
     1320 North Mill Street, Suite 128        
     Muskogee, OK 74401        
     Phone: (918) 687-7755        
     Fax: (918) 681-3939
     Email: jeffpottslawoffice@att.net

                    About Mishal Petroleum

Mishal Petroleum, Inc., is a privately held company whose principal
assets are located at 298 N. Main St. Spring Valley, N.Y.

Mishal Petroleum sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 19-22691) on March 28,
2019.  At the time of the filing, the Debtor estimated assets of
less than $100,000 and liabilities of $1 million to $10 million.
The case is assigned to Judge Robert D. Drain.  Jeff Potts Law
Office is the Debtor's counsel.       



MOTIV8 INVESTMENTS: $850K Sale of Altadena Property to Vasquez OK'd
-------------------------------------------------------------------
Judge Neil W. Bason of the U.S. Bankruptcy Court for the Central
District of California authorized Motiv8 Investments, LLC's sale of
the real property, located at 101 W. Las Flores Drive, Altadena,
California to Luis A. Vasquez for $850,000.

A hearing on the Motion was held on March 5, 2019 at 1:00 p.m.

The sale of the Subject Property will be "as-is" and "where-is"
with all faults and without warranty, representation, or recourse
whatsoever.

The Los Angeles County Treasurer & Tax Collector ("LACTT")'s lien
on the Subject Property, in the estimated amount of $18,456, will
be paid in full as of the date of closing of the sale based on an
unexpired payoff statement received directly from the LACTT.

The first deed of trust secured by the Subject Property and held by
Crescent Capital Holdings, LLC will be paid in full as of the date
of the closing of the sale based on an unexpired payoff statement
received directly from Crescent.  Crescent's payoff statement will
include its principal balance, non-default interest, and reasonable
costs and attorney's fees

The Escrow is authorized to pay broker's commission of $17,000 to
the Debtor's broker, James Gallardo, and the Debtor's share of
customary closing costs.

The remaining proceeds from sale of the Subject Property will
remain segregated in escrow until further order by the Court.

The Buyer will receive title to the Subject Property free and clear
of all other liens, claims and interests.

Should the Buyer not timely complete the purchase of the Subject
Property, the Debtor is authorized to cancel the sale pursuant to
California law and the terms of the PSA.  If the sale is canceled,
the Debtor is authorized to retain the Buyer's deposit.

                     About Motiv8 Investments

Motiv8 Investments, LLC, is a privately-held company in Los
Angeles, California, which operates a business involved in buying
real properties and renovating and re-selling them. Motiv8
Investments sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Cal. Case No. 18-16732) on June 11, 2018.  In the
petition signed by Sergio Moreno Morales, managing member, the
Debtor estimated assets of less than $1 million to $10 million and
liabilities of $1 million to $10 million.  Judge Neil W. Bason
oversees the case.  The Debtor tapped Tang & Associates as its
legal counsel.


NATURAL RESOURCE: Moody's Ups CFR to B2 & Rates $275MM Notes Caa1
-----------------------------------------------------------------
Moody's Investors Service upgraded Natural Resource Partners L.P.'s
Corporate Family Rating to B2 from B3 and Probability of Default
Rating to B2-PD from B3-PD. Moody's also assigned a Caa1 rating to
the company's proposed $275 million senior unsecured notes and
affirmed the company's SGL-2 Speculative Grade Liquidity Rating.
Proceeds from the new notes, along with balance sheet cash, will be
used to repay $346 million of existing senior unsecured notes and
pay transaction-related fees and expenses. The rating outlook is
stable.

"The sale of the construction aggregates business, repayment of
existing debt with the net proceeds, and extension of the revolving
credit facility has meaningfully strengthened the company's credit
quality. The proposed bond refinancing transaction would bring
adjusted financial leverage down to well below 3.0x Debt/EBITDA and
further improve financial flexibility," said Ben Nelson, Moody's
Vice President - Senior Credit Officer and lead analyst for NRP.

Moody's upgraded the CFR to reflect: (i) significant improvement in
credit metrics, including a reduction in pro forma adjusted
financial leverage to approximately 2.6x from 3.4x before
considering the debt repayment following the sale of the
construction aggregates business and expected debt repayment
through the proposed transaction; (ii) improvement in financial
flexibility by extending debt maturities, repaying borrowings under
the revolving credit facility, and creating more headroom under
financial maintenance covenants; and (iii) continued adherence to
conservative financial policies since 2015. Moody's expects that
the company will continue to generate meaningful free cash flow and
reduce debt in the medium term.

Upgrades:

Issuer: Natural Resource Partners L.P.

Corporate Family Rating, Upgraded to B2 from B3

Probability of Default Rating, Upgraded to B2-PD from B3-PD

Assignments:

Issuer: Natural Resource Partners L.P.

Senior Unsecured Notes, Assigned Caa1 (LGD5)

Affirmations:

Speculative Grade Liquidity Rating, Affirmed at SGL-2

Outlook Actions:

Issuer: Natural Resource Partners L.P.

Outlook, Changed to Stable from Positive

The ratings are subject to Moody's review of the terms and
conditions of the proposed refinancing transaction. The ratings on
the existing senior unsecured notes are expected to be withdrawn
following full repayment.

RATINGS RATIONALE

NRP's B2 CFR balances strong debt protection metrics and good free
cash flow conversion relative to similarly-rated companies with
significant exposure to the coal industry. The coal industry is
experiencing ongoing secular decline in the domestic demand for
thermal coal and export markets for both thermal and metallurgical
coal have exhibited significant price volatility over the past
decade. Changes in coal production by lessees and changes in coal
pricing can have a significant impact on NRP's revenue, though the
company's contracts provide some level of protection to adverse
scenarios. A minority interest in Ciner Wyoming's soda ash
operations, which have an attractive cost structure compared to
most global producers, accounts for about 20% of NRP's EBITDA and
helps diversify the company, though Moody's recognizes that this
operation will require capital spending in the early-to-mid 2020s
in order to maintain production levels.

The SGL-2 indicates good liquidity to support operations over the
next twelve months. The company will have modest cash balances
following the completion of the proposed transaction, but is
expected to generate sufficient free cash flow to comfortably fund
tax-related distributions to unitholders and make upcoming debt
amortization payments. Moody's expects that the company will also
maintain full access to a new $100 million revolving credit
facility. The revolving credit facility contains a maximum Opco
leverage ratio test set at 4.0x (which can step down depending on
distribution levels) and a minimum Opco interest coverage ratio
test set at 3.5x. Moody's expects that the company will maintain a
comfortable cushion of compliance under these covenants.

The stable outlook anticipates that the company will maintain
adjusted financial leverage below 3.0x, continue to deploy free
cash flow toward debt reduction, and maintain good liquidity to
support operations.

Positive rating momentum is limited given the company's small size
and significant dependence on the coal industry. However, Moody's
could consider upgrading the company with expectations for adjusted
financial leverage sustained below 2.0x, including a significant
reduction in absolute debt, and strong free cash flow that will
enable the company to reduce debt consistently and significantly on
an annual basis. Management's commitment to financial policies
necessary to sustain these metrics in the medium term would be an
important factor in considering a potential upgrade to the
company's ratings. Moody's could downgrade the rating if adjusted
financial leverage increases to meaningfully above 3.5x,
(CFO-Dividends)/Debt falls below 10%, or liquidity deteriorates
meaningfully.

The Caa1 rating assigned to the proposed $275 million senior
unsecured notes reflects contractual and structural subordination
to the company's other debt and non-debt liabilities. NRP's
operating subsidiaries will not guarantee the proposed notes.

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

Natural Resource Partners L.P., is a limited partnership formed in
April 2002 and is headquartered in Houston, Texas. NRP engages
principally in the business of owning, managing and leasing a
diversified portfolio of mineral properties in the United States,
including interests in coal, trona, soda ash, and other natural
resources. NRP generated roughly $279 million in revenues in 2018.


NEW BEGINNERS: Court Official Unable to Appoint Committee
---------------------------------------------------------
The U.S. bankruptcy administrator on April 10 disclosed in a filing
with the U.S. Bankruptcy Court for the Middle District of North
Carolina that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of The New Beginners Church, Inc.

                About The New Beginners Church Inc.

The New Beginners Church, Inc. sought protection under Chapter 11
of the Bankruptcy Code (Bankr. M.D. N.C. Case No. 19-10385) on
April 9, 2019.  The Debtor tapped the Law Firm of Ivey, McClellan,
Gatton & Siegmund as its bankruptcy counsel.


NORTHWEST BAY: Seeks to Hire McNamee Lochner as Legal Counsel
-------------------------------------------------------------
Northwest Bay Partners Ltd. seeks approval from the U.S. Bankruptcy
Court for the Northern District of New York to hire McNamee Lochner
P.C. as its legal counsel.

The firm will assist the Debtor in the sale of its assets; prepare
a plan of reorganization; assist in documenting and obtaining
post-petition financing from its secured lender; and provide other
legal services in connection with its Chapter 11 case.

The firm charges these fees:

     Partners       $350 per hour
     Associates     $190 per hour
     Paralegals      $90 per hour

Peter Pastore, Esq., the firm's attorney who will be handling the
case, will charge an hourly fee of $350.  His firm received a
retainer of of $10,000, plus $1,717 for the filing fee.

McNamee Lochner is "disinterested" as defined in Section 101(14) of
the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Peter A. Pastore, Esq.
     McNamee Lochner P.C.
     677 Broadway, Albany, New York 12207
     Albany, NY 12201-0459
     Tel: (518) 447-3246
     Email: pastorepa@mltw.com
            papastore@mltw.com

                   About Northwest Bay Partners

Northwest Bay Partners Ltd., a real estate holding company in
Albany, N.Y., sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. N.D.N.Y. Case No. 19-10615) on April 4, 2019.  At the
time of the filing, the Debtor estimated assets of between $1
million and $10 million and liabilities of between $1 million and
$10 million.  The case is assigned to Judge Robert E. Littlefield
Jr.


NS FITNESS: Seeks to Hire Mateer & Harbert as Co-Counsel
--------------------------------------------------------
NS Fitness, LLC, seeks approval from the U.S. Bankruptcy Court for
the Middle District of Florida to hire Mateer & Harbert, P.A.

Mateer & Harbert will serve as co-counsel with Schatt, Hesser,
McGraw, the other firm tapped by the Debtor to serve as its
bankruptcy counsel in connection with its Chapter 11 case.  

The services to be provided by Mateer & Harbert include assisting
the bankruptcy counsel in the preparation of a plan of
reorganization, and in the prosecution and defense of causes of
action.

Mateer & Harbert neither holds nor represents any interest adverse
to the Debtor's bankruptcy estate, according to court filings.

The firm can be reached through:

     Michael A. Paasch, Esq.
     Mateer & Harbert, P.A.
     Two Landmark Center, Suite 600
     225 E. Robinson Street
     Orlando, FL 32801
     Phone: (407) 425-9044
     Fax: (407) 423-2016
     Email: mpaasch@mateerharbert.com

                        About NS Fitness LLC

NS Fitness LLC -- http://www.nextstepfitnessocala.com/-- owns and
operates a gym in Ocala, Calif.

NS Fitness sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Fla. Case No. 19-01173) on March 29, 2019.  At
the time of the filing, the Debtor estimated assets of less than
$50,000 and liabilities of between $1 million and $10 million.
Schatt, Hesser, McGraw is the Debtor's bankruptcy counsel.


OAKLEY GRADING: Trustee's Proposed Ritchie Auction of Equipment OKd
-------------------------------------------------------------------
Judge W. Homer Drake of the U.S. Bankruptcy Court for the Northern
District of Georgia authorized Theo D. Mann, the Chapter 11 trustee
for Oakley Grading and Pipeline, LLC, to sell various pieces of
equipment belonging to the Debtor's estate, listed on Exhibit A, at
an auction to be conducted by Ritchie Bros. Auctioneers (America)
Inc.

A hearing on the Motion was held on March 27, 2019.

The sale will be free and clear of all liens, claims and
interests.

The Trustee will provide an accounting of the sale proceeds to the
counsel of Hughes Company, Inc., David Hughes, and JDH Group, Inc.

The 14-day stay of the Order set forth in Fed. R. Bankruptcy
Procedure 6004(h) or otherwise in the Federal Rules of Bankruptcy
Procedure is waived.  

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

    http://bankrupt.com/misc/Oakley_Grading_168_Order.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.


OKLAHOMA DEVELOPMENT: Fitch Withdraws 'CCC' on 2007 Bonds
---------------------------------------------------------
Fitch Ratings has withdrawn its ratings for the following bonds due
to prerefunding activity:

  -- Oklahoma Development Finance Authority (Great Plains Regional
Medical Center) hospital revenue bonds series 2007 (prerefunded
maturities only - 678910DA5, 678910DB3). Previous Rating: 'CCC'.

The ratings were withdrawn because the bonds were
prefunded/called/redeemed/exchanged/cancelled or repaid early.


OPTIMIZED LEASING: EverBank Objects to Disclosure Statement
-----------------------------------------------------------
Equipment Lessor, TIAA Commercial Finance, Inc., f/k/a EverBank
Commercial Finance, Inc., (EverBank"), objects to the Disclosure
Statement for Optimized Leasing, Inc.'s Plan of Reorganization.

EverBank joins and adopts the Objection to Debtor's Disclosure
Statement filed by Fifth Third Bank.  According to EverBank, Fifth
Third objects to the Debtor's failure to address or satisfy the
standards for the Court to authorize a bar injunction against the
creditors seeking to collect against their contractual guarantors,

EverBank asserts that the Debtor has explained since the inception
of this case that the related entities only fund enough money to
the Debtor to pay its monthly expenses and that the Debtor is not
operated as a for-profit entity for the benefit of creditors.
EverBank complains without limitation, the Disclosure Statement
lacks any financial analysis.

EverBank complains that the Disclosure Statement discussion that
the principals and officers of the Debtor will forego salary from
the "Debtor" is illusory in that the structure of finances between
the Debtor and its related entities is that those salaries are paid
by the related entities and not the Debtor.

EverBank points out further, no information is provided in the
Disclosure Statement that discusses new value being contributed by
the principals of the Debtor (who are also guarantors seeking the
bar injunction) for them to retain their ownership of the Debtor.

Attorneys for EverBank Commercial Finance, Inc.:

     Diane Noller Wells, Esq.
     WELLS & WELLS, P.A.
     901 Ponce de Leon Blvd, Suite 200
     Coral Gables, Florida 33134
     Tel: (305) 444-6695
     Fax: (305) 444-0019
     Email: diane@twellslaw.com

                    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.


OPTIMIZED LEASING: Huntington Objects to Disclosure Statement
-------------------------------------------------------------
The Huntington National Bank files a Joinder to Fifth Third Bank's
Objection to the Disclosure Statement explaining Optimized Leasing,
Inc.'s Chapter 11 Plan.

Huntington joins in the Objection to the Disclosure Statement filed
by Fifth Third Bank as it relates to the Debtor's failure to
provide adequate information concerning the release of non-debtor
individuals and/or entities. Based upon the Disclosure Statement as
filed, it is impossible to determine whether a release is
appropriate pursuant to the multi-factor.

Counsel for Huntington:

     Nicolette Vilmos, Esq.
     NELSON MULLINS BROAD AND CASSEL
     390 North Orange Avenue, Suite 1400
     Orlando, FL 32801
     Telephone: (407) 839-4200
     Facsimile: (407) 425-8377
     Email: nicolette.vilmos@nelsonmullins.com
            christine.howard@nelsonmullins.com
            lisa.negron@nelsonmullins.com

                   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.


OPTIMIZED LEASING: TCFEF Objects to Disclosure Statement
--------------------------------------------------------
Creditor, TCF Equipment Finance, a division of TCF National Bank,
submits this joinder to the objection of Fifth Third Bank to the
Disclosure Statement explaining Optimized Leasing, Inc.'s Chapter
11 Plan.

TCFEF joins in on Fifth Third's objections to the Disclosure
Statement. Specifically, TCFEF joins in on the objections raised by
Fifth Third related to the Disclosure Statement's failure to
provide adequate information concerning the release of non-debtors.
Accordingly, TCFEF requests that this Court sustain the objections
to the Disclosure Statement.

Attorneys for TCFEF:

     Michael A. Tessitore, Esq.
     Correy B. Karbiener, Esq.
     Moran Kidd Lyons & Johnson Garcia, P.A.
     111 N. Orange Ave., Suite 900
     Orlando, FL 32801
     Tel: 407-841-4141
     Fax: 407-841-4148
     Email: mtessitore@morankidd.com
            ckarbiener@morankidd.com

                   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.


OPTIMIZED LEASING: Wells Fargo Objects to Disclosure Statement
--------------------------------------------------------------
Wells Fargo Equipment Finance, Inc., objects to the Disclosure
Statement for Optimized Leasing, Inc.'s Plan of Reorganization.

According to Creditor, it is undisputed that Wells Fargo is the
holder of an Administrative Claim. It is also undisputed that the
Plan does not propose to pay the Wells Fargo Admin Claim in full on
the Effective Date and Wells Fargo has not agreed to accept a
different treatment.

The Creditor complains that Wells Fargo is required to allocate the
proceeds of any disposition first to its Administrative Claim and
then to whatever rejection damages claim it may have. Creditor
asserts, in essence, the Debtor is asking the Court to compel Wells
Fargo to fund the payment of its Administrative Claim by
liquidating its own assets.

The Creditor points out that in this case, none of the Down Corning
Factors justifies the Matching Injunction. The Creditor further
points out that the Disclosure Statement fails to identify any
indemnity or contribution obligations that the Debtor might have
against the Guarantors and there is no basis for concluding that
post-confirmation actions against the Guarantors will create new
liabilities for the Reorganized Debtor and the Matching Injunction
is devastating to unsecured creditors who are seeing a meager
recovery under the Plan.

According to the Creditor because it fails to provide adequate
information upon which to weigh the sufficiency of the Guarantors'
Contribution Payment, the Court should not approve the Disclosure
Statement for solicitation of a plan that including the Matching
Injunction.

The Creditor asserts in addition to the lack of adequate
information justifying the Matching Injunction, the Disclosure
Statement fails to provide adequate information regarding the
Reorganized Debtor's post-confirmation operating expenses and the
source of its revenues.

Attorneys for Wells Fargo:

     Jeffrey T. Kucera, Esq.
     K&L Gates LLP
     200 South Biscayne Boulevard, Suite 3900
     Miami, FL 33131
     Tel: (305) 539-3300
     Fax: (305) 358-7095

                   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.


PAUL SHEPHERD: $6.6M Sale of Los Angeles Properties Approved
------------------------------------------------------------
Judge Sheri Bluebond of the U.S. Bankruptcy Court for the Central
District of California authorized Paul Stuart Shepherd and Gigi
Renee Shepherd to sell (a) their real property located at 2375
Sunset Plaza Drive, Los Angeles, California, APN 5563-031-012, an
approximately 1-acre lot of undeveloped land, for $1 million; and
(b) their contiguous neighboring real property located at 2460
Sunset Plaza Drive, Los Angeles, California, APN 5563-031-011, an
approximately 1.5-acre lot on which is located the Debtors'
principal residence, for $5.575 million, to Eric Choi.

A hearing on the Motion was held on April 3, 2019 at 10:00 a.m.

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

The 14-day stay period set forth in FRBP 6004(h) is waived to
enable the sale of the Property to close as quickly as possible.  

On the Closing Date, the Debtors and the escrow company are
authorized and directing to pay from the Sale Proceeds, (a) any
pre-closing real property taxes secured by the Property allocated
to the Debtors, (b) the 4.5% commission totaling $295,875 on a sale
of the Property for the Adjusted Purchase Price of $6.575 million
that will be owed to the Debtors' real estate broker, Compass,
pursuant to the Court-approved terms of Compass' employment, as
Compass is representing both the Debtors and the Buyer, and which
commission amount represents a voluntary reduction by Compass from
the commission of 5% or $328,750 that Compass would otherwise be
entitled to, (c) any other customary escrow closing fees and
charges, (d) the secured claim of Hargitay in the current
approximate amount of $130,000 for the Secured Hargitay Loan, which
is secured by the Hargitay DOT on the Upper Lot, (e) the $1,895,000
Further Reduced Keros Settlement Amount to Thrasher, if the sale of
the Property closes and payment is made on or before April 26,
2019, the $1,995,000 Reduced Keros Settlement Amount, if the sale
of the Property closes and payment is made after April 26, 2019 but
before May 11, 2019, or the $2,125,000 Keros Settlement Amount, if
the sale of the Property closes and payment is made after May 10,
2019 pursuant to, and as required by, the Debtors' Court-approved
Amended Keros Settlement with Thrasher and Keros, as further
amended by the parties, (f) $2.6 million to a trust account
maintained by Levene, Neale, Bender, Yoo & Brill L.L.P. to pay
allowed claims (with no such funds to be paid out of the trust
account except upon a further order of the Court), and (g) the
balance to the Debtors per their direction.

The Buyer has not assumed or is otherwise not obligated for any of
the Debtors' liabilities.

Notwithstanding FRBP 6004 and 7062, the Sale Order will be
effective and enforceable immediately upon entry, and the Motion or
notice thereof will be deemed to provide sufficient notice of the
Debtors’ request for waiver of the otherwise applicable stay of
the Sale Order.  In the absence of any person or entity obtaining a
stay pending appeal, the Debtors and the Buyer are free to close
under the Purchase Agreements at any time, subject to the terms of
this Sale Order and the Purchase Agreements.

Notwithstanding anything contained in the Sale Order to the
contrary, the sale of the Property to the Buyer will not be free
and clear of the "Settlement Agreement And Release" between the Los
Angeles Conservancy, a California Non-Profit Corporation, and the
Debtors, entered into as of February 23, 2018 and approved by the
Court pursuant to an order entered on March 22, 2018 as Docket
Number 153.

Paul Stuart Shepherd and Gigi Renee Shepherd sought Chapter 11
protection (Bankr. C.D. Cal. Case No. 17-17991) on June 30, 2017.
The Debtors tapped Todd M. Arnold, Esq., at Levene, Neale, Bender,
Yoo & Brill L.L.P as counsel.  The Debtors also tapped Hilton &
Hyland as real estate broker.


PERFECT BROW: Hires Levenfeld Pearlstein as Counsel
---------------------------------------------------
Perfect Brow Art, Inc., and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the Northern District of
Illinois to employ Levenfeld Pearlstein, LLC, as counsel to the
Debtors.

Perfect Brow requires Levenfeld Pearlstein to:

   a. advise the Debtors with respect to their powers and duties
      as debtors in possession in the continued management and
      operation of their businesses;

   b. attend meetings and negotiating with representatives of
      creditors and other parties in interest;

   c. take all necessary action to protect and preserve the
      Debtors' estates, including prosecuting actions on the
      Debtors' behalf, defending any action commenced against the
      Debtors, and representing the Debtors' interests in
      negotiations concerning all litigation in which the Debtors
      are involved, including objections to claims filed against
      their estates;

   d. prepare all motions, applications, answers, orders,
      reports, and papers necessary to the administration of the
      Debtors' estates and their Chapter 11 Cases;

   e. take any necessary action on behalf of the Debtors to
      obtain approval of a disclosure statement and confirmation
      of the Debtors' plan of reorganization;

   f. represent the Debtors in connection with obtaining
      postpetition financing;

   g. advise the Debtors in connection with any potential sale of
      assets;

   h. appear before the Court, any appellate courts, and the
      U.S. Trustee and protecting the interests of the Debtors'
      estates before those courts and the United States Trustee;
      and

   i. perform all other necessary legal services to the Debtors
      in connection with the Chapter 11 Cases, including, without
      limitation, (i) the analysis of the Debtors' leases and
      executory contracts and the assumption, rejection, or
      assignment thereof, (ii) the analysis of the validity of
      liens against the Debtors, and (iii) advice on corporate,
      litigation, and other matters.

Levenfeld Pearlstein will be paid at these hourly rates:

     Partners                  $840
     Associates                $315
     Paralegals             $150 to $340

Levenfeld Pearlstein will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Harold D. Israel, a partner at Levenfeld Pearlstein, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

Levenfeld Pearlstein can be reached at:

     Harold D. Israel, Esq.
     LEVENFELD PEARLSTEIN, LLC
     2 N. LaSalle St., Suite 1300
     Chicago, IL 60602
     Tel: (312) 346-8380
     Fax: (312) 346-8434
     E-mail: hisrael@lplegal.com

                    About Perfect Brow Art

Perfect Brow Art, Inc., a company based in Highland Park, Illinois,
and certain of its affiliates sought Chapter 11 protection (Bankr.
N.D. Ill. Lead Case No. 19-01811) on Jan. 22, 2019. In the
petitions signed by Elizabeth Porikos-Gorgees, president and sole
shareholder, Perfect Brow Art estimated $1 million to $10 million
in both assets and liabilities while its affiliate P.B. Art
Franchise estimated assets of less than $50,000 and liabilities of
less than $500,000.

Judge Carol A. Doyle oversees the case. The Debtors tapped
Goldstein & McClintock LLLP as their bankruptcy counsel, and
Stretto as their claims and noticing agent.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors on Feb. 13, 2019.



PERIWINKLE PARTNERS: April 29 Hearing on Plan, Disclosures
----------------------------------------------------------
The Bankruptcy Court will conduct a hearing to announce and issue
its bench ruling and opinion on the Threshold Contested Matters --
Regions Bank's motion to dismiss, motion to approve the disclosure
statement, and motion to confirm the plan -- on Monday, April 29,
2019 at 2:00 p.m.

If the Court does not (a) dismiss the Debtor's Chapter 11 case or
(b) grant final approval of the Disclosure Statement (Doc. No. 45)
and confirm the Plan, then Debtor may file an amended plan and
disclosure statement no later than a date the Court will schedule
at the April 29.

If Debtor files an Amended Plan, then the Court will enter an
appropriate order fixing deadlines, addressing related matters with
respect to confirmation, and setting a non-evidentiary hearing to
consider confirmation of the Debtor's Amended Plan, to be heard at
the presently set non-evidentiary hearing to consider confirmation
of Regions Bank's Liquidating Plan on Tuesday, May 21, 2019 at 1:30
p.m., as set forth in the Court's previously entered Order setting
certain deadlines with respect to the hearing on confirmation of
Regions Bank's Chapter 11 plan.

The Court will consider Regions Bank's motion to appoint a trustee
at the non-evidentiary hearing on Tuesday, May 21, 2019 at 1:30
p.m.

                About Periwinkle Partners

Periwinkle Partners LLC, a company based in Sanibel, Florida, filed
a Chapter 11 petition (Bankr. M.D. Fla. Case No. 18-06721) on Aug.
13, 2018.  In the petition signed by Charles Phoenix, manager, the
Debtor estimated $1 million to $10 million in assets and
liabilities.  The case has been assigned to Judge Caryl E. Delano.
Robert N. Bassel, Esq., is the Debtor's bankruptcy counsel.


PETROLEUM TOWERS: $15.7M Sale of San Antonio Property Approved
--------------------------------------------------------------
Judge Ronald King of the U.S. Bankruptcy Court for the Western
District of Texas authorized Petroleum Towers - Cotter, LLC's sale
of interest in the real property located at 8626 and 8700 Tesoro
Dr., San Antonio, Texas, commonly known as the "Petroleum Towers,"
to Windmill Investments, LLC for $15.7 million.

The sale is free and clear of all Liens, Claims and other interests
of any kind or nature whatsoever.

At Closing, Presidio Title will be and is authorized and directed
to pay the full amount of taxes or assessments due and owing to the
following governmental entities, pro-rated to the date of closing:
Bexar County.

The ad valorem taxes for year 2019 pertaining to the subject
Property (included both real and personal property tax accounts)
will be prorated in accordance with the Agreement, and will become
the responsibility of the Buyer.  The year 2019 ad valorem tax lien
will be retained against the subject Property (both real and
personal) until said taxes are paid in full.

At Closing, the Title Company will pay from the proceeds of the
Sale the Brokerage commission and reimbursement of marketing
expenses of Cushman & Wakefield and all other closing costs
attributable to the Seller under the Agreement.  

Unless an order dismissing the Debtor's case has been entered, the
Title Company will also pay the sum of $150,000 to the United
States Trustee at the following address, which sum would be applied
to the Debtor's quarterly U.S. Trustee’s fees: U.S. Trustee
Payment Center, P.O. Box 530202, Atlanta, GA 30353-0202, Re:
Petroleum Towers – Cotter, LLC, Acct. No. 425-18-50197.

At Closing, the Title Company will pay 100% of the remaining
proceeds from the Sale to Broadway National Bank towards
satisfaction of the indebtedness due and owing to Broadway National
Bank.    

The following entities will provide fully executed releases of
mechanic’s and materialman’s liens upon payment in full of the
sums shown in the affidavits or documents claiming such sums which
have been filed against the Property: Trane US, Inc. and Texas
Chiller Systems, LLC.  In connection therewith, it is anticipated
that these mechanic's and materialman's liens will be paid directly
by the entity which controls the Debtor.  Neither Trane US, Inc.
nor Texas Chiller Systems, LLC will be required to execute and
provide the releases unless and until they receive payment of the
full amount claimed in their affidavits recorded in the real
property records of Bexar County, Texas.


The provisions of the Order will apply in the event this case is
dismissed or converted to a different Chapter of Title 11, United
States Code.

The Order will take effect immediately and will not be stayed
pursuant to Bankruptcy Rules 6004(h), 6006(d), 7062, 9014, Federal
Rule of Civil Procedure 62(a) or otherwise.  The Debtor and the
Buyer are authorized to close the Sale immediately upon entry of
the Order.

                 About Petroleum Towers - Cotter

Petroleum Towers - Cotter, LLC, is the owner of the twin 8-story
Petroleum Towers located at 8626/8700 Tesoro Dr. San Antonio,
Texas.  The Towers --
http://www.cotteroffices.com/portfolio-type/petroleum-towers--
feature parking space, quick access to major arteries, close
proximity to hotels, restaurants, retailers and business services,
24/7 card-key building access, and an on-site management and
maintenance team.

Petroleum Towers - Cotter filed a Chapter 11 petition (Bankr. W.D.
Tex. Case No. 18-50197) on Feb. 1, 2018.  In the petition signed by
Marcus P. Rogers, Ind. Adm. of the Estate of James F. Cotter,
Dec'd, the Debtor estimated assets and liabilities at $10 million
to $50 million.  The case is assigned to Judge Ronald B. King.  The
Office of H. Anthony Hervol is the Debtor's bankruptcy counsel.


PG&E CORP: TURN Asks Court to Appoint Ratepayers' Committee
-----------------------------------------------------------
The Utility Reform Network asked the U.S. Bankruptcy Court for the
Northern District of California to direct the U.S. trustee to
appoint an official committee of ratepayer claimants in the Chapter
11 cases of PG&E Corp. and Pacific Gas and Electric Company.

In its motion, TURN, a non-profit consumer advocacy organization,
said that the bankruptcy watchdog "has failed to follow controlling
law" when it refused to appoint a committee to represent ratepayers
on the ground that they do not have pre-bankruptcy claims against
the companies.

The group said that neither the unsecured creditors' committee nor
the tort claimants' committee can represent ratepayers who will
fund any proposed bankruptcy plan.   

"A separate committee, a locus for focusing the views and opinions
of all ratepayers, with the ability to negotiate the terms of a
plan, is essential to the efficiency and success of this case," the
group said in court papers.

TURN is represented by:

     Heinz Binder, Esq.
     Robert Harris, Esq.
     Binder & Malter, LLP
     2775 Park Avenue
     Santa Clara, CA 95050
     Tel: (408) 295-1700
     Fax: (408) 295-1531
     Email: Heinz@bindermalter.com  
     Email: Rob@bindermalter.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.

Weil, Gotshal & Manges LLP and Cravath, Swaine & Moore LLP are
serving as PG&E's legal counsel, Lazard is serving as its
investment banker and AlixPartners, LLP is serving as the
restructuring advisor to PG&E.  Prime Clerk LLC is the claims and
noticing agent.

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.


PG&E CORPORATION: Committee Hires FTI as Financial Advisor
----------------------------------------------------------
The Official Committee of Unsecured Creditors of PG&E Corporation,
and its debtor-affiliates, seeks authorization from the U.S.
Bankruptcy Court for the Northern District of California to retain
FTI Consulting, Inc., as financial advisor to the Committee.

The Committee requires FTI to:

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

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

   (c) assist with the review of the Debtors' proposed motions or
       requests for relief, including the Debtors' proposed
       operational integrity supplier, cash management, customer
       program, key employee incentive/retention and other
       employee benefit programs motions;

   (d) assist with the review of the Debtors' long-term financial
       projections, including cash generating capacity and
       identification of potential cost savings, including
       overhead and operating expense reductions and efficiency
       improvements;

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

   (f) assist with the review of the Debtors' corporate structure
       including analysis of intercompany activities and claims;

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

   (h) assist in the review of the claims reconciliation and
       estimation process, including potential exposure from
       wildfire damage claims;

   (i) assist in the development of communications strategies
       with various stakeholders including regulatory agencies
       and state government officials and commissions;

   (j) attend at meetings and assistance in discussions with the
       Debtors, potential investors, banks, other secured
       lenders, the Committee, and other official or unofficial
       committees organized in these Chapter 11 Cases, the U.S.
       Trustee, other parties in interest and professionals hired
       by the same, as requested;

   (k) assist in the review and/or preparation of information and
       analysis necessary for the confirmation of a plan and
       related disclosure statement in these chapter 11
       proceedings;

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

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

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

FTI will be paid at these hourly rates:

   Senior Managing Directors                        $725–$1,260
   Directors/Senior Directors/Managing Directors    $510–$880
   Consultants/Senior Consultants                   $310–$640
   Administrative/Paraprofessionals                 $125–$275

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

Samuel E. Star, senior managing director of FTI Consulting, Inc.,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and (a)
is not creditors, equity security holders or insiders of the
Debtors; (b) has not been, within two years before the date of the
filing of the Debtors' chapter 11 petition, directors, officers or
employees of the Debtors; and (c) does not have an interest
materially adverse to the interest of the estate or of any class of
creditors or equity security holders, by reason of any direct or
indirect relationship to, connection with, or interest in, the
Debtors, or for any other reason.

FTI can be reached at:

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

                     About PG&E Corporation

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.

Weil, Gotshal & Manges LLP and Cravath, Swaine & Moore LLP are
serving as PG&E's legal counsel, Lazard is serving as its
investment banker and AlixPartners, LLP is serving as the
restructuring advisor to PG&E. Prime Clerk LLC is the 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.

Andrew Vara, acting U.S. trustee for Region 3, on Feb. 12, 2019,
appointed nine creditors to serve on an official committee of
unsecured creditors.  The Committee retained Milbank LLP, as
counsel; FTI Consulting, Inc., as financial advisor; Centerview
Partners LLC, is the investment banker; and Epiq Corporate
Restructuring, LLC, as claims and noticing agent.


PG&E CORPORATION: Committee Hires Milbank LLP as Counsel
--------------------------------------------------------
The Official Committee of Unsecured Creditors of PG&E Corporation,
and its debtor-affiliates, seeks authorization from the U.S.
Bankruptcy Court for the Northern District of California to retain
Milbank LLP, as counsel to the Committee.

The Committee requires Milbank LLP to:

   a. participate in in-person and telephonic meetings of the
      Committee and subcommittees formed thereby, and otherwise
      advise the Committee with respect to its rights, powers and
      duties in these chapter 11 cases;

   b. assist and advise the Committee in its meetings and
      negotiations with the Debtors and other parties in interest
      regarding the administration of these chapter 11 cases;

   c. represent the Committee at hearings and other proceedings
      before the Court and such other courts or tribunals, as
      appropriate;

   d. assist the Committee in its analysis of, and negotiations
      with the Debtors or third parties related to, financing,
      asset disposition transactions, compromises of
      controversies, and assumption and rejection of executory
      contracts and unexpired leases;

   e. assist the Committee in its analysis of, and negotiations
      with the Debtors or third parties related to, the
      formulation, confirmation and implementation of a chapter
      11 plan(s) and all documentation related thereto;

   f. assist the Committee in analyzing claims asserted against,
      and interests in, the Debtors, and in negotiating with the
      holders of such claims and interests and bringing, or
      participating in, objections or estimation proceedings with
      respect to such claims and interests;

   g. assist with the Committee's review of the Debtors'
      Schedules of Assets and Liabilities, Statements of
      Financial Affairs and other financial reports prepared by
      the Debtors, and the Committee's investigation of the acts,
      conduct, assets, liabilities and financial condition of the
      Debtors and of the historic and ongoing operation of their
      businesses;

   h. assist and advise the Committee with respect to its
      communications with the general creditor body regarding
      significant matters in these cases;

   i. respond to inquiries from individual creditors as to the
      status of, and developments in, these chapter 11 cases;

   j. review and analyze complaints, motions, applications,
      orders and other pleadings filed with the Court, and advise
      the Committee with respect to its positions thereon and the
      filing of any responses thereto;

   k. assist the Committee in its review and analysis of, and
      negotiations with the Debtors and non-Debtor affiliates
      related to, intercompany transactions and claims;

   l. review and analyze third party analyses or reports prepared
      in connection with potential claims of the Debtors, advise
      the Committee with respect to its positions thereon, and
      perform such other diligence and independent analysis as
      may be requested by the Committee;

   m. provide the Committee with advice relating to applicable
      federal and state regulatory issues, including with respect
      to matters related to the Federal Energy Regulatory
      Commission, California Public Utilities Commission and the
      Nuclear Regulatory Commission, as such issues may arise in
      these chapter 11 cases;

   n. assist the Committee in preparing pleadings and
      applications, and pursuing or participating in adversary
      proceedings, contested matters and administrative
      proceedings as may be necessary or appropriate in
      furtherance of the Committee's duties, interests, and
      objectives; and

   o. perform such other legal services as may be necessary or as
      may be requested by the Committee in accordance with the
      Committee's powers and duties as set forth in the
      Bankruptcy Code.

Milbank LLP will be paid at these hourly rates:

     Partners                  $1,155-$1,540
     Counsels                  $1,120-$1,315
     Associates                $450-$1,080
     Paralegals                $220-$360

Milbank LLP will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Thomas R. Kreller, partner of Milbank LLP, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and (a) is not creditors,
equity security holders or insiders of the Debtors; (b) has not
been, within two years before the date of the filing of the
Debtors' chapter 11 petition, directors, officers or employees of
the Debtors; and (c) does not have an interest materially adverse
to the interest of the estate or of any class of creditors or
equity security holders, by reason of any direct or indirect
relationship to, connection with, or interest in, the Debtors, or
for any other reason.

Milbank LLP can be reached at:

     Dennis F. Dunne, Esq.
     Samuel A. Khalil, Esq.
     MILBANK LLP
     55 Hudson Yards
     New York, NY 10001-2163
     Tel: (212) 530-5000
     Fax: (212) 530-5219

          - and –

     Paul S. Aronzon, Esq.
     Gregory A. Bray, Esq.
     Thomas R. Kreller, Esq.
     MILBANK LLP
     2029 Century Park East, 33rd Floor
     Los Angeles, CA 90067
     Tel: (424) 386-4000
     Fax: (213) 629-5063

                  About PG&E Corporation

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.

Weil, Gotshal & Manges LLP and Cravath, Swaine & Moore LLP are
serving as PG&E's legal counsel, Lazard is serving as its
investment banker and AlixPartners, LLP is serving as the
restructuring advisor to PG&E. Prime Clerk LLC is the 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.

Andrew Vara, acting U.S. trustee for Region 3, on Feb. 12, 2019,
appointed nine creditors to serve on an official committee of
unsecured creditors.  The Committee retained Milbank LLP, as
counsel; FTI Consulting, Inc., as financial advisor; Centerview
Partners LLC, is the investment banker; and Epiq Corporate
Restructuring, LLC, as claims and noticing agent.


PG&E CORPORATION: Panel Taps Centerview as Investment Banker
------------------------------------------------------------
The Official Committee of Unsecured Creditors of PG&E Corporation,
and its debtor-affiliates seeks authorization from the U.S.
Bankruptcy Court for the Northern District of California to retain
Centerview Partners LLC, as investment banker to the Committee.

The Committee requires Centerview to:

   a. familiarize itself with the business, operations,
      properties, financial condition and prospects of the
      Debtors;

   b. analyze the Debtors' financial projections and forecasts;

   c. advise and assist the Committee in evaluating a range of
      strategic alternatives and advise and assist in formulating
      alternative restructuring plans for the Debtors in
      connection with a Transaction, if requested by the
      Committee;

   d. advise and assist the Committee in structuring,
      negotiating, implementing and otherwise responding to the
      financial aspects of a Transaction, in each case on behalf
      of the Committee and subject to the terms and conditions of
      the Engagement Letter;

   e. in connection with any Transaction, provide financial
      advice and assistance in structuring any new securities to
      be issued pursuant to the Transaction;

   f. attend meetings of the Committee as well as meetings with
      the Debtors or other third parties as appropriate in
      connection with the matters set forth herein;

   g. participate in negotiations among the Committee, the
      Debtors and the Debtors' creditors and other interested
      parties with respect to any Transaction;

   h. provide financial analysis of the consideration offered by
      the Debtors to the Committee in any Transaction;

   i. participate in hearings before the bankruptcy court with
      respect to the matters upon which Centerview has provided
      advice, including, as relevant, coordinating with the
      Committee and its legal advisor, Milbank LLP, with
      respect to testimony in connection therewith; and

   j. provide such other financial advisory services as may from
      time to time be specifically agreed upon in writing by
      Centerview and the Committee.

Centerview will be paid as follows:

   a. Monthly Advisory Fee. A monthly financial advisory fee of
      $250,000 (the "Monthly Advisory Fee"), the first of which
      shall be earned upon execution of the Engagement Letter and
      shall be paid by the Debtors upon Bankruptcy Court approval
      of Centerview's retention and employment. Each subsequent
      Monthly Advisory Fee shall be due on each monthly
      anniversary of execution of the Engagement Letter during
      the term of the engagement. Fifty percent (50%) of all
      Monthly Advisory Fees earned after the first twelve (12)
      months of the term this engagement will be credited (but
      only once) against any Transaction Fee (as defined below)
      payable to Centerview pursuant to subparagraph 2(b) hereof.

   b. Transaction Fee. If any Transaction is consummated,
      Centerview shall be entitled to receive a transaction fee
      (a "Transaction Fee"), contingent upon the consummation of
      such Transaction and payable in cash by the Debtors at the
      closing thereof, equal to $12,000,000.

   c. Additional Fee. If at any time during the term of this
      engagement, the Debtors consummate a Transaction, a
      discretionary fee (at the sole discretion of the Committee
      and to be defined in a separate agreement) may be paid to
      Centerview (an "Additional Fee"), provided, however, that
      Such fee shall be subject to Court approval.

   d. Reimbursement of Expenses. In addition to the fees payable
      by the Debtors to Centerview, the Debtors shall, whether or
      not any Transaction shall be proposed or consummated,
      reimburse Centerview on a periodic basis for its reasonable
      documented travel and other reasonable documented out-of-
      pocket expenses (including all fees, disbursements and
      other charges of one legal counsel to be retained by
      Centerview, and of other consultants and advisors retained
      by Centerview with the Company's and the Committee's
      consent), incurred during the term of the engagement in
      connection with, or arising out of Centerview's activities
      under or contemplated by the engagement. Such
      reimbursements shall be made promptly upon submission by
      Centerview of statements for such expenses.

Samuel M. Greene, partner of Centerview Partners LLC, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and (a) is not
creditors, equity security holders or insiders of the Debtors; (b)
has not been, within two years before the date of the filing of the
Debtors' chapter 11 petition, directors, officers or employees of
the Debtors; and (c) does not have an interest materially adverse
to the interest of the estate or of any class of creditors or
equity security holders, by reason of any direct or indirect
relationship to, connection with, or interest in, the Debtors, or
for any other reason.

Centerview can be reached at:

     Samuel M. Greene
     CENTERVIEW PARTNERS LLC
     31 West 52nd Street
     New York, NY 10019
     Tel: (212) 380-2650
     Fax: (212) 380-2651

                    About PG&E Corporation

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.

Weil, Gotshal & Manges LLP and Cravath, Swaine & Moore LLP are
serving as PG&E's legal counsel, Lazard is serving as its
investment banker and AlixPartners, LLP is serving as the
restructuring advisor to PG&E. Prime Clerk LLC is the 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.

Andrew Vara, acting U.S. trustee for Region 3, on Feb. 12, 2019,
appointed nine creditors to serve on an official committee of
unsecured creditors.  The Committee retained Milbank LLP, as
counsel; FTI Consulting, Inc., as financial advisor; Centerview
Partners LLC, is the investment banker; and Epiq Corporate
Restructuring, LLC, as claims and noticing agent.


PG&E CORPORATION: Panel Taps Epiq as Claims and Noticing Agent
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of PG&E Corporation,
and its debtor-affiliates, seeks authorization from the U.S.
Bankruptcy Court for the Northern District of California to retain
Epiq Corporate Restructuring, LLC, as claims and noticing agent to
the Committee.

The Committee requires Epiq to:

   -- assist the Committee in complying with its obligations
      under the Bankruptcy Code, add to the effective
      administration of, and reduce the overall expense of
      administering, these chapter 11 cases;

   -- will establish and maintain a website for the Committee and
      provide technology and communications-related services; and

   -- prepare and serve required notices and pleadings on behalf
      of the Committee in accordance with the Bankruptcy Code and
      the Bankruptcy Rules in the form and manner directed by the
      Committee and/or the Court, including, if applicable, all
      notices, orders, pleadings, publications and other
      documents as the Committee and/or the Court may deem
      necessary or appropriate.

Epiq will be paid at these hourly rates:

   Clerical/Administrative Support          $20–$36
   IT/Programming                           $52–$68
   Case Managers                            $56–$132
   Consultants/Directors/Vice Presidents    $128–$152

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

Sidney Garabato, consultant of Epiq Corporate Restructuring, LLC,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and (a)
is not creditors, equity security holders or insiders of the
Debtors; (b) has not been, within two years before the date of the
filing of the Debtors' chapter 11 petition, directors, officers or
employees of the Debtors; and (c) does not have an interest
materially adverse to the interest of the estate or of any class of
creditors or equity security holders, by reason of any direct or
indirect relationship to, connection with, or interest in, the
Debtors, or for any other reason.

Epiq can be reached at:

     Sidney Garabato
     EPIQ CORPORATE RESTRUCTURING, LLC
     777 Third Avenue, 12th Floor
     New York, New York 10017
     Tel: (646) 282-2500
     Fax: (646) 282-2501

                     About PG&E Corporation

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.

Weil, Gotshal & Manges LLP and Cravath, Swaine & Moore LLP are
serving as PG&E's legal counsel, Lazard is serving as its
investment banker and AlixPartners, LLP is serving as the
restructuring advisor to PG&E. Prime Clerk LLC is the 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.

Andrew Vara, acting U.S. trustee for Region 3, on Feb. 12, 2019,
appointed nine creditors to serve on an official committee of
unsecured creditors.  The Committee retained Milbank LLP, as
counsel; FTI Consulting, Inc., as financial advisor; Centerview
Partners LLC, is the investment banker; and Epiq Corporate
Restructuring, LLC, as claims and noticing agent.


PHI INC: Unsecureds to Get New Common Stock Under Plan
------------------------------------------------------
PHI, Inc., and its debtor affiliates, filed a joint plan of
reorganization and accompanying disclosure statement.

Class 6 - Each Holder of an Allowed General Unsecured Claim shall
receive, in full and final satisfaction, settlement, release, and
discharge of such Holder's rights, its Pro Rata share of the New
Common Stock Distribution; provided, however, that in the event
that Class 4 votes to accept the Plan, Holders of Allowed General
Unsecured Claims that vote to accept the Plan shall be entitled to
receive (in each case, as eligible), in addition to their Pro Rata
share of the New Common Stock Distribution, either (A) the rights
(but not the obligation) to participate in the Rights Offering and
New Equity Cash-Out Option as a New Equity Cash-Out Purchaser or
(B) the right (but not the obligation) to participate in the New
Equity Cash-Out Option as a New Equity Cash-Out Seller.

Class 2 - Thirty Two Claim. The Holder of the Allowed Thirty Two
Claim shall receive, in full and final satisfaction, settlement,
release, and discharge of its rights with respect to and under such
Allowed Thirty Two Claim, the New Common Stock Class 2
Distribution.

Class 3 - Blue Torch Claim. The Holder of the Allowed Blue Torch
Claim shall, in full and final satisfaction, settlement, release,
and discharge of such Holder's rights with respect to and under
such Allowed Blue Torch Claim, acquire such rights as provided
under the Blue
Torch Exit Facility Documents.

Class 4 - Unsecured Notes Claims. Each Holder of an Allowed
Unsecured Notes Claim shall receive, in full and final
satisfaction, settlement, release, and discharge of such Holder's
rights with respect to and under such Allowed Unsecured Notes
Claim, its Pro Rata share of the New Common Stock Distribution;
provided, however, that in the event that Class 4 votes to accept
the Plan, Holders of Allowed Unsecured Notes Claims that vote to
accept the Plan shall be entitled to receive (in each case, as
eligible), in addition to their Pro Rata share of the New Common
Stock Distribution, either (A) the rights (but not the obligation)
to participate in the Rights Offering and New Equity Cash-Out
Option as a New Equity Cash-Out Purchaser or (B) the right (but not
the obligation) to participate in the New Equity Cash-Out Option as
a New Equity Cash-Out Seller.

Class 5 - Aircraft Lessor Claims. Each Aircraft Lessor that enters
into a Modified Aircraft Lease shall receive, in full and final
satisfaction, settlement, release, and discharge of such Holder's
rights, its Pro Rata share of the New Common Stock Distribution;
provided, however, that in the event that Class 4 votes to accept
the Plan, Holders of Aircraft Lessor Claims that vote to accept the
Plan shall be entitled to receive (in each case, as eligible), in
addition to their Pro Rata share of the New Common Stock
Distribution, either (A) the rights (but not the obligation) to
participate in the Rights Offering and New Equity Cash-Out Option
as a New Equity Cash-Out Purchaser or (B) the right (but not the
obligation) to participate in the New Equity Cash- Out Option as a
New Equity Cash-Out Seller.

Class 7 - Intercompany Claims. Holders of an Intercompany Claims
shall not receive or retain any property under the Plan on account
of such Claims, and the obligations of the Debtors and the
Reorganized Debtors on account of the Intercompany Claims shall be
discharged.

Class 8 - Subordinated Claims. Subordinated Claims are subordinated
under the Plan and section 510 of the Bankruptcy Code. The Holders
of Subordinated Claims shall not receive or retain any property
under the Plan on account of such Claims, and the obligations of
the Debtors and the Reorganized Debtors on account of the
Subordinated Claims shall be discharged.

Class 10 - Existing PHI Interests. Holders of an Existing PHI
Interest shall not receive or retain any property under the Plan on
account of such Claims, and the obligations of the Debtors and the
Reorganized Debtors on account of the Existing PHI Interests shall
be discharged.

On the Effective Date, (i) all Intercompany Claims among the
Debtors shall be eliminated and there shall be no distributions on
account of such Intercompany Claims, (ii) any obligation of a
Debtor and any guarantee thereof by any other Debtor shall be
deemed to be one obligation, and any such guarantee shall be
eliminated, (iii) each Claim filed or to be filed against more than
one Debtor shall be deemed filed only against one consolidated
Debtor and shall be deemed a single Claim against and a single
obligation of the Debtors, and (iv) any joint or several liability
of the Debtors shall be deemed one obligation of the Debtors, with
each of the foregoing effective retroactive to the Petition Date.
On the Effective Date, and in accordance with the terms of the
Plan, all Claims based upon guarantees of collection, payment or
performance made by one Debtor as to the obligations of another
Debtor shall be released and of no further force and effect. Such
substantive consolidation shall not (other than for purposes
relating to the Plan) affect the legal and corporate structures of
the Reorganized Debtors.

As of the Effective Date, the Debtors believe they will have
sufficient funds to satisfy Claims under the treatment set forth in
the Plan as well as to implement the Plan.

A full-text copy of the Disclosure Statement dated April 1, 2019,
is available at http://tinyurl.com/y6g7pw9zfrom PacerMonitor.com
at no charge.

Counsel for the Debtors: Daniel Prieto, Esq., at DLA Piper LLP
(US), in Dallas, Texas; Thomas R. Califano, Esq., at DLA Piper LLP
(US), in New York; and Daniel M. Simon, Esq., David Avraham, Esq.,
and Tara Nair, Esq., at DLA Piper LLP (US), in Chicago, Illinois.

                      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.


PLAYPOWER INC: Moody's Affirms B3 CFR Following Dividend Recap
--------------------------------------------------------------
Moody's Investors Service affirmed PlayPower, Inc.'s B3 Corporate
Family Rating and B3-PD Probability of Default Rating. At the same
time, Moody's assigned B2 and Caa2 ratings to the company's
proposed first and second lien credit facilities, respectively. The
rating outlook is stable.

The proceeds from the new credit facilities will be used to
refinance all of the company's existing bank debt, fund a dividend
to its private equity owners and pay transaction-related fees. The
ratings of the existing first and second lien term loans and
revolver will be withdrawn upon completion of the refinancing.

"Notwithstanding the sizable debt financed dividend, the ratings
affirmation with a stable outlook reflects Moody's belief that
PlayPower will demonstrate low single-digit organic revenue growth
at stable margins, which will allow the company to deleverage below
6.0x over the next 12-18 months," said Vladimir Ronin, lead analyst
for the company. "PlayPower's cash flow will be meaningfully
impacted by the company's ability to improve its management of
working capital, as well as realization of ongoing cost saving
initiatives," added Ronin

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

Assignments:

Senior Secured First Lien Revolving Credit Facility, Assigned B2
(LGD3)

Senior Secured First Lien Term Loan, Assigned B2 (LGD3)

Senior Secured Second Lien Term Loan, Assigned Caa2 (LGD5)

Affirmations:

Corporate Family Rating, Affirmed B3

Probability of Default Rating, Affirmed B3-PD

Outlook Actions:

Outlook, Remains Stable

All ratings and the ratings outlook are subject to the execution of
the transaction as currently proposed and Moody's review of
financial documentation.

RATINGS RATIONALE

PlayPower's B3 CFR broadly reflects the cyclical nature of its
business as a manufacturer of commercial playground equipment,
indoor play systems, shade structures, and marine accessories.
PlayPower's products represent deferrable discretionary purchases
exposing the company to sharp declines in earnings and cash flow
during economic downturns. The rating also reflects an aggressive
financial policy under private equity ownership and high financial
leverage with pro forma debt to EBITDA of 6.4 times at December 31,
2018 (on Moody's adjusted basis). PlayPower's modest size limits
its negotiating power with raw material suppliers and increases its
operating risk due to its reliance on certain key manufacturing
facilities. The rating is supported by PlayPower's good market
position within its niche product lines. The rating also benefits
from company's good profit margins, as well as its wide geographic
presence within the United States and Europe.

Ratings could be upgraded if PlayPower effectively manages its
acquisition growth strategy, maintains stable operating
performance, and reduces financial leverage such that debt/EBITDA
is sustained below 5.0 times. An upgrade would also require the
company to demonstrate good liquidity in part supported by a
meaningful increase in free cash flow generation.

The ratings could be downgraded if revenues or margins materially
decline, liquidity deteriorates, including sustained negative cash
flow or a higher reliance on its revolving credit facility, or if
EBITA to interest approaches 1.25 times. The ratings could also be
downgraded if debt-to-EBITDA is sustained above 6.0 times.

The principal methodology used in these ratings was Consumer
Durables Industry published in April 2017.

PlayPower, Inc. based in Huntersville, North Carolina, primarily
manufactures commercial playground equipment used in parks and
schools throughout North America and Europe. Commercial play
products account for over 70% of revenue. PlayPower also
manufactures shade structures that provide protection to people and
assets from the sun and weather, commercial indoor play systems,
site amenities, and marine accessories such as floating modular
dock systems and watercraft lifts. The company's primary markets
are North America and Europe, with some exposure to Asia and the
Middle East. PlayPower generated $503 million of revenue for the
fiscal year ended December 31, 2018. PlayPower was acquired in June
2015 by private equity firm Littlejohn & Co., LLC.


POP'S PAINTING: Unsecured Creditors to Get 45% Under Chap. 11 Plan
------------------------------------------------------------------
Pop's Painting, Inc. and Pop's Coatings, Inc., filed a small
business Chapter 11 plan and accompanying disclosure statement.

Class 7 - General Unsecured of Paintings are impaired. Holders of
non-priority unsecured claims against Painting not otherwise
classified under the Plan (i.e., unsecured creditors of Painting
other than insiders or the Benefit Funds) shall be paid on account
of their allowed unsecured claims their pro rata share of the
unsecured creditor distribution fund, which shall be in an amount
sufficient to pay 45% of the allowed amount of unsecured claims,
and shall be funded by Reorganized Painting, through the fifth
(5th) anniversary of the Effective Date. Payments shall be payable
in equal annual payments, beginning on the date that is thirty (30)
days after the first anniversary of the Effective Date and
thereafter on an annual basis, with the last payment to be made on
the fifth anniversary of the Effective Date.

Class 8 - General Unsecured of Coatings are impaired. Holders of
non-priority unsecured claims against Coatings not otherwise
classified under the Plan (i.e., unsecured creditors of Coatings
other than insiders or the Benefit Funds) shall be paid on account
of their Allowed Unsecured Claims an amount sufficient to pay each
claim, not including post-petition interest, in full, and shall be
funded by Reorganized Coatings on the first anniversary of the
Effective Date.

Class 2 - Secured claim of Citizens Bank & Trust (Proofs of Claim 7
and 8) against Painting are impaired.  The claim of Citizens Bank &
Trust (Proofs of Claim 7 and 8) against Painting, to the extent
allowed as a secured claim under § 506 of the Code. Class 2
consists of the claims by Citizens against Painting, reflected in
two obligations: (i) a line of credit in the principal amount of
$250,000, with a current outstanding balance of approximately
$245,000.00; and (ii) a business loan in the original principal
amount of $50,512.10, with a current outstanding balance of
approximately $6,000.00. The Class 2 claims are secured by (i) a
security interest in substantially all assets of Painting, and (ii)
a mortgage on real property owned by a non-debtor. The Debtor shall
continue to make the contractual payments due on the Business Loan,
in the monthly amount of $920.05, such that the Business Loan will
be satisfied by the maturity date of the Business Loan, December
19, 2019.

Class 3 - Secured claim of Ford Motor Credit Company, LLC (Proof of
Claim 1) against Painting are impaired.  The claim of Ford Motor
Credit Company, LLC (Proof of Claim 1) against Painting, to the
extent allowed as a secured claim under § 506 of the Code. The
Class 3 claim is in the current approximate amount of $43,717,
secured by a 2016 Ford F150. As of the Effective Date, the Holder
of the Allowed Class 3 Claim shall retain the Lien securing such
Claims to the extent of the Allowed Amount of such Claims. The
claim shall be treated as fully secured. The Allowed Class 3 Claim
shall be paid in accordance with the underlying loan documents,
with interest at the non-default contract rate. To the extent of
any payment missed as of the effective date of the Plan, such
payments will be added on to the end of the loan, and the maturity
date will be extended accordingly.

Class 4 - Secured claim of Ford Motor Credit Company, LLC (Proof of
Claim 1) against Coatings are impaired.  The claim of the Polk
County Tax Collector (Proof of Claim 15) against Painting, to the
extent allowed as a secured claim under § 506 of the Code. Unless
already satisfied by payment during the case, each Holder of an
Allowed Secured Tax Claim shall be paid (a) an amount in Cash by
the Reorganized Debtor equal to the Allowed Amount of its Secured
Tax Claim in accordance with Section 1129(a)(9)(D) of the
Bankruptcy Code, or (b) under such other terms as may be agreed
upon by both the Holder of such Allowed Secured Tax Claim and the
Debtor or Reorganized Debtor. Class 3 is Impaired by the Plan. Each
Holder of a Class 5 Claim is entitled to vote to accept or reject
the Plan.

Class 6 - Secured claim of the Polk County Tax Collector (Proof of
Claim 7) against Coatings are impaired.  The claim of the Polk
County Tax Collector (Proof of Claim 7) against Coatings, to the
extent allowed as a secured claim under § 506 of the Code. Unless
already satisfied by payment during the case, each Holder of an
Allowed Secured Tax Claim shall be paid (a) an amount in Cash by
the Reorganized Debtor equal to the Allowed Amount of its Secured
Tax Claim in accordance with Section 1129(a)(9)(D) of the
Bankruptcy Code, or (b) under such other terms as may be agreed
upon by both the Holder of such Allowed Secured Tax Claim and the
Debtor or Reorganized Debtor. Class 3 is Impaired by the Plan. Each
Holder of a Class 6 Claim is entitled to vote to accept or reject
the Plan.

Class 9 - All non-priority unsecured claims of insiders are
impaired. Holders of insider unsecured claims shall not receive any
payment on account of such claims unless and until all allowed
claims, including the cure claims of the Benefit Funds, are paid as
provided by the Plan.

The distributions under the Plan will be funded principally by (i)
existing cash on hand on the Effective Date, (ii) revenues
generated by continued operation by the Debtors following the
Effective Date; and (iii) to the extent necessary, capital
contributions or loans made by insiders or third parties as
necessary to fund distributions under the Plan.

A full-text copy of the Disclosure Statement dated April 3, 2019,
is available at https://tinyurl.com/yyvazctc from PacerMonitor.com
at no charge.

Attorney for Debtors is Daniel R. Fogarty, Esq., at Stichter,
Riedel, Blain & Poster, P.A., in Tampa, Florida.

                  About Pop's Painting

Pop's Painting -- http://www.popsinc.net/-- is a privately held
company in Lakeland, Florida, that offers abrasive blasting,
protective coatings and liners, powder coating, and intumescent
coatings to individual and/or small business clients. The company's
subsidiary, Pop's Coatings, provides the industry with powder
coating, fusion bonded epoxy, Teflon, and other coatings and liners
requiring heat cure.

Pop's Painting Inc. and Pop's Coatings, Inc., each filed a
voluntary Chapter 11 petition (Bankr. M.D. Fla. Case No. 18-04673
and Case No. 18-04674) on June 4, 2018.  The cases are assigned to
Judge Caryl E. Delano.

Stichter, Riedel, Blain & Postler, P.A., serves as the Debtors'
counsel.

At the time of filing, Pop's Painting estimated $1 million to $10
million in both assets and liabilities; and Pop's Coatings
estimated $50,000 to $100,000 in assets and $500,000 to $1 million
in liabilities.


QUALITY SLEEP: Files Chapter 11 Plan of Liquidation
---------------------------------------------------
Quality Sleep Solutions, Inc., a New Mexico corporation, filed a
Chapter 11 liquidating plan and accompanying disclosure statement.

The Debtor has already requested court approval of an asset
purchase agreement to sell substantially all its assets, except for
accounts receivable, cash and cash equivalents. The Debtor
anticipates funding the Liquidating Plan through the proceeds of
that sale, revenues from continued operations until the closing on
the sale, and collection of  accounts receivable.

Class 3 - Disputed, Unliquidated  Litigation Claim are impaired.
Class 3 is the claim of the United States of America ex rel Dr.
Senthil  Ramasamy, M.D. Class 3 will be paid $80,000 fifteen (15)
days after the following conditions are satisfied: 1) the Debtor's
settlement agreement with Dr. Ramasamy has been approved by the
United States; 2) the Effective Date of the Liquidating Plan has
occurred; and 3) the Debtor has sufficient funds, after satisfying
all claims entitled to priority over Class 3 and reserving $60,000.
If, however, the United States declines to approve the Debtor's
settlement with Dr. Ramasamy, then Class 3 will be paid pro rata as
part of Class 4, and the amount of the claim will be liquidated  by
the Court prior to distribution. In any event, the Debtor will pay
Class 3 directly to the United States, payable in the manner
directed by the United  State Attorney for the District of New
Mexico.

Class 4 - Class of Allowed  Unsecured Claims are impaired.  Allowed
Class 4 Claims will be paid, pro rata, from the Debtor's Net
Recovery from the liquidation of its assets after the following
claims have been satisfied: all allowed administrative claims,
allowed priority  claims, allowed secured claims, and the Class 3
claim. If the conditions of payment to Class 4 have been satisfied,
the Debtor will reserve $60,000 to pay post-  confirmation
expenses, including professional fees, taxes, and collection costs,
until all the assets have been  liquidated. These reserved funds,
if any remain when the Debtor's business has closed, will be
distributed to holders of Class 4 Claims in the same manner as
other distributions on such Claims.

Class 5 - Class of allowed Unsecured Claims held by insiders
Allowed Class 5 Claims shall be paid, pro rata, at the Debtor's
sole discretion only if all Allowed Administrative Claims, Allowed
Priority Tax Claims, other priority claims, secured tax claims,
secured claims, Allowed Class 3 Claims, and the Class 4 Claim have
been fully satisfied.

A full-text copy of the Disclosure Statement dated April 4, 2019,
is available at http://tinyurl.com/yxuz9wtrfrom PacerMonitor.com
at no charge.

May 13, 2019, is fixed as the last day for filing and serving
written objections to the Disclosure Statement.  May 13, 2019, is
also fixed as the last day to submit written acceptances or
rejections of the Plan to the debtor's attorney.

A hearing to consider final approval of the Disclosure Statement
and confirmation of the Plan will be held before the Honorable
Robert H. Jacobvitz commencing on May 16, 2019 at 9:30 a.m.

Headquartered in Rio Rancho, New Mexico, Quality Sleep Solutions --
http://www.qualitysleepsolutions.com-- is an independent sleep
center network for the treatment of sleep disorders.  Its sleep
clinics specialize in the treatment of sleep apnea and insomnia.
The Company's sleep centers are located in Alamogordo, Hobbs, Las
Cruces, Los Alamos, Los Lunas, Rio Rancho, Carlsbad, Ruidoso and
Santa Fe.

Quality Sleep Solutions filed a voluntary Chapter 11 petition
(Bankr. D. N.M. Case No. 18-10785) on March 29, 2018, and is
represented by William F. Davis, Esq., in Albuquerque, New Mexico.

The case is assigned to Hon. Robert H. Jacobvitz.

At the time of filing, the Debtor had total assets of $1.03 million
and total liabilities of $1.08 million.

The petition was signed by Andrew Melendrez, president.


RAM DISTRIBUTION: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: Ram Distribution Group LLC
           dba Tal Depot
        377B Pearsall Avenue
        Cedarhurst, NY 11516

Business Description: Tal Depot owns and operates an e-commerce
                      website at https://taldepot.com that sells
                      snacks, drinks, groceries, wellness and
                      home goods products.

Chapter 11 Petition Date: April 12, 2019

Court: United States Bankruptcy Court
       Eastern District of New York (Central Islip)

Case No.: 19-72701

Debtor's Counsel: Shaya M. Berger, Esq.
                  GULKOWITZ BERGER LLP
                  544 Oak Drive
                  Far Rockaway, NY 11691
                  Tel: 212-208-0006
                  Fax: 718-744-9708
                  Email: sberger@gulkowitzberger.com

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

Estimated Liabilities: $10 million to $50 million

The petition was signed by Jeremy J. Reichmann, chief executive
officer.

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

     http://bankrupt.com/misc/nyeb19-72701_creditors.pdf

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

             http://bankrupt.com/misc/nyeb19-72701.pdf


REGENCY PARK: Liquidating Agent Hires Lane & Nach as Attorney
-------------------------------------------------------------
Eric M. Haley, the Chapter 11 Liquidating Agent of Regency Park
Capital 2011, Inc., d/b/a Super 8 Goodyear, seeks authority from
the U.S. Bankruptcy Court for the District of Arizona to employ
Lane & Nach, P.C., as attorney to the Liquidating Agent.

The Liquidating Agent requires Lane & Nach to:

   a. consult with the Debtor, Equity Holders, and the U.S.
      Trustee, and other qualified representatives concerning the
      liquidation of the Debtor's estate and assets;

   b. investigate the acts, conduct, assets, liabilities and
      financial condition of the Debtor, the operation of
      Debtor's business ["Motel"], and any matter relevant to the
      liquidation and operation of Debtor's Motel as of the
      Plan's Effective Date;

   c. participate in the Debtor's Chapter 11 case, including
      without limitation, carrying out the provisions of the
      Chapter 11 Plan on behalf of the Liquidating Agent;

   d. advise and consult with Liquidating Agent concerning
      Liquidating Agent's rights and remedies with regard to the
      estate's assets, the control and operation of the Motel,
      including taking control of the Motel, and turnover of all
      of Debtor's associated funds, accounts, accounting, and
      business records, including contractors and vendor lists
      used by the Debtor in the operation of the Motel.

   e. appear for, prosecute, defend and represent Liquidating
      Agent's interest in suits arising in or related to the
      Liquidating Agent's services and actions associated with
      the operation, personnel decisions, management and
      preservation of the Motel; and

   f. assist in the preparation of such pleadings, motions,
      notices and orders as is necessary for the Liquidating
      Agent to perform his requisite duties, as set forth in the
      Order Confirming Plan.

Lane & Nach will be paid at these hourly rates:

     Attorneys            $345 to $215
     Paralegals           $150 to $95

Lane & Nach will also be reimbursed for reasonable out-of-pocket
expenses incurred.

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

Lane & Nach can be reached at:

     Adam B. Nach, Esq.
     Stuart B. Rodgers, Esq.
     LANE & NACH, P.C.
     2001 E. Campbell Avenue, Suite 103
     Phoenix, AZ 85016
     Tel: (602) 258-6000
     Fax: (602) 258-6003
     E-mail: adam.nach@lane-nach.com
             stuart.rodgers@lane-nach.com

                About Regency Park Capital 2011
                   d/b/a Super 8 Goodyear

Regency Park Capital 2011, Inc., d/b/a Super 7 Goodyear, operates a
Super 8 Motel consisting of Real Property and Personal Property
located at 840 N. Dysart Road in Goodyear, Arizona. The Motel,
consisting of approximately ninety rooms, was purchased in 2011.
It was formed in 2011 to own and operate the Motel.  According to
an Annual Report filed on Jan. 5, 2016, Mrs. Singh is the Debtor's
sole officer and director.  The Singhs are currently involved in
divorce proceedings in British Columbia, Canada.

Regency Park Capital 2011 operates under a franchise agreement with
Super 8 Worldwide, Inc., and is subject to review by the franchisor
to determine if it is in compliance with the standards demanded by
the franchisor.  It remains in good standing with Super 8.

Regency Park Capital 2011 filed for Chapter 11 bankruptcy
protection (Bankr. D. Ariz. Case No. 15-15280).

Eric M. Haley, was appointed as the the Chapter 11 Liquidating
Agent of Regency Park Capital 2011, Inc. d/b/a Super 8 Goodyear.
Mr. Haley hired Lane & Nach, P.C., as attorney.


REGENTS HOLDINGS: Case Summary & 12 Unsecured Creditors
-------------------------------------------------------
Debtor: Regents Holdings, Inc.
        5514 Swiss Avenue
        Dallas, TX 75214

Business Description: Regents Holdings is a subsidiary of
                      1218, Inc., a staffing agency with
                      headquarters in Dallas, Texas.

Chapter 11 Petition Date: April 12, 2019

Judge: Stacey G. Jernigan

Court: United States Bankruptcy Court
       Northern District of Texas (Dallas)

Case No.: 19-31313

Debtor's Counsel: Mark A. Castillo, Esq.
                  CURTIS CASTILLO PC
                  901 Main Street, Suite 6515
                  Dallas, TX 75202
                  Tel: (214) 752-2222
                  Fax: (214) 752-0709
                  Email: mcastillo@curtislaw.net

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Michael J. "Nick" McCune, chief
executive officer.

A copy of Regents Holdings' list of 12 unsecured creditors is
available for free at:

     http://bankrupt.com/misc/txnb19-31313_creditors.pdf

A full-text copy of the petition is available for free at:
    
        http://bankrupt.com/misc/txnb19-31313.pdf


REGENTS HOLDINGS: Voluntary Chapter 11 Case Summary
---------------------------------------------------
Debtor: Regents Holdings, Inc.
        5514 Swiss Avenue
        Dallas, TX 75214

Chapter 11 Petition Date: April 12, 2019

Court: United States Bankruptcy Court
       Northern District of Texas (Dallas)

Case No.: 19-31312

Debtor's Counsel: Stephanie Diane Curtis, Esq.
                  CURTIS CASTILLO PC
                  901 Main Street, Suite 6515
                  Dallas, TX 75202
                  Tel: (214) 752-2222
                  Fax: (214) 752-0709
                  Email: scurtis@curtislaw.net

                    - and -

                  Mark A. Castillo, Esq.
                  CURTIS CASTILLO PC
                  901 Main Street, Suite 6515
                  Dallas, TX 75202
                  Tel: (214) 752-2222
                  Fax: (214) 752-0709
                  Email: mcastillo@curtislaw.net

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Michael J. "Nick" McCune, chief
executive officer.

The Debtor failed to include in the petition a list of its 20
largest unsecured creditors.

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

          http://bankrupt.com/misc/txnb19-31312.pdf


RYDER CONTRACTING: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Ryder Contracting, Inc. as of April 10,
according to a court docket.
    
                   About Ryder Contracting Inc.

Ryder Contracting, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. W.Va. Case No. 19-20087) on March 4,
2019.  At the time of the filing, the Debtor had estimated assets
of less than $50,000 and liabilities of less than $50,000.  

The case has been assigned to Judge Frank W. Volk.  The Debtor
tapped the Law Office of John Leaberry as its bankruptcy counsel.


S.T.A.P. INDUSTRIES: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of S.T.A.P. Industries, Inc. as of April 11,
according to a court docket.
    
                  About S.T.A.P. Industries Inc.

S.T.A.P. Industries, Inc. is an FAA approved repair station and
EASA Approved located in Louisville, Kentucky.  It provides various
services to the aviation industry, which include custom machine
tooling and fabrication, manufacture of non-powered aviation ground
support equipment, repair and overhaul of cargo handling systems,
and consignment inventory of cargo handling systems for the world's
largest cargo airlines.

S.T.A.P. Industries filed a voluntary Chapter 11 petition (Bankr.
W.D.K.Y. Case No. 19-30762) on March 14, 2019. David M. Cantor,
Esq., at Seiller Waterman LLC, represents the Debtor as counsel.
The case has been assigned to Judge Thomas H. Fulton.


SCHAEFER AMBULANCE: Hires BidMed LLC as Asset Liquidation Broker
----------------------------------------------------------------
Schaefer Ambulance Service, Inc., seeks authority from the U.S.
Bankruptcy Court for the Central District of California to employ
BidMed LLC, as asset liquidation broker to the Debtor.

Schaefer Ambulance requires BidMed LLC to market and sell the
Debtor's medical equipment and emergency vehicles.

BidMed LLC will be paid a commission of 10% of the total purchase
price.

BidMed LLC will also be reimbursed for reasonable out-of-pocket
expenses incurred.

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

BidMed LLC can be reached at:

     Patrick Kelly
     BIDMED LLC
     660 W Randolph St.
     Chicago, IL 60661
     Tel: (866) 811-1441

                About Schaefer Ambulance Service

Schaefer Ambulance Services, Inc. -- http://www.schaeferamb.com/--
is an emergency medical services provider specializing in basic
life support; paramedic; critical care; neonatal; event standbys;
and other specialized medical services.  The Company offers ground
transport for hospitals, urgent care centers, convalescent homes,
physicians, insurance companies, fire departments and
private/public events.  Schaefer Ambulance was founded by Walter
Schaefer in 1932.

Schaefer Ambulance Services filed a Chapter 11 petition (Bankr.
C.D. Cal. Case No. 19-11809) on Feb. 20, 2019.  In the petition
signed by Leslie Maureen McNeal, treasurer, the Debtor estimated $1
million to $10 million in assets and $1 million to $10 million in
liabilities.  The case is assigned to Judge Neil W. Bason.  The
Debtor is represented by Craig G. Margulies, Esq., at Margulies
Faith LLP.


SEED TO SCALE: Seeks to Hire Beaty & Draeger as Attorney
--------------------------------------------------------
Seed to Scale Academy LLC filed an amended application with the
U.S. Bankruptcy Court for the District of Alaska seeking approval
to hire Beaty & Draeger, Ltd., as attorney.

Seed to Scale requires Beaty & Draeger to:

   a. prepare the necessary schedules of assets and liabilities
      and related pleadings;

   b. attend creditors meetings;

   c. resolve issues concerning the rights of secured, priority,
      and unsecured creditors;

   d. pursue causes of action where appropriate;

   e. prepare and obtain court approval of a disclosure statement
      and plan of reorganization; and

   f. assist the Debtor with other matters relative to the
      administration of the estate.

Beaty & Draeger will be paid based upon its normal and usual hourly
billing rates. The firm will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Terry P. Draeger, a partner at Beaty & Draeger, Ltd., assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Beaty & Draeger can be reached at:

     Terry P. Draeger, Esq.
     BEATY & DRAEGER, LTD.
     3900 Arctic Blvd., Suite 101
     Anchorage, AK 99503
     Tel: (907) 563-7889
     Fax: (907) 562-6936

                 About Seed to Scale Academy

Seed to Scale Academy LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Alaska Case No. 19-00046) on Feb. 14,
2019.  At the time of the filing, the Debtor estimated assets of
less than $1 million and liabilities of less than $500,000.  The
case is assigned to Judge Gary Spraker.  The Debtor tapped Beaty &
Draeger Ltd. as its legal counsel.



SHAUN MCLEAN: $1.2M Sale of Miromesnil Property to BW Approved
--------------------------------------------------------------
Judge Bruce T. Beesley of the U.S. Bankruptcy Court for the
District of Nevada authorized Shaun Donald Rory Mclean's sale of
the real property located at 20 rue de Miromesnil, Paris, France to
BW Groupe pursuant to the terms of the Promesse De Vente for
$1,324,399 (€1,175,000).

A hearing on the Motion was held on April 3, 2019 at 10:00 a.m.

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

These costs of sale and claims will be disbursed directly from
escrow as follows:

          Payee         Amount            Description
        
        Barattte       EUR17,736          Syndic (HOA fees)
          tbd             EUR732      Escrow trustee fees
      Paris/France     EUR94,837     Plus Value Tax (capital gains)

          tbd           EUR5,620     SARF fees (tax representative)

      Paris/France      EUR9,000    Frais de Mainlevee (transfer
tax)
          tbd          EUR132,17              Copies

After payment of the approved Costs of Sale, all net sales proceeds
will be turned over and surrendered to the Debtor's bankruptcy
estate and the jurisdiction of the Court.

Pursuant to 11 U.S.C. Sec. 542, after payment of the Costs of Sale
authorized by the Order, all net sales proceeds will be immediately
turned over and surrendered to the Debtor's bankruptcy estate and
the jurisdiction of this Court and deposited in a segregated escrow
account as provided in the Order.   

Notwithstanding anything to the contrary contained in the Order, VP
Bank is granted and will have a first-priority, perfected lien
against all right, title, and interest of the Debtor in the
Segregated Account and the net sale proceeds from the sale of the
Miromesnil Property to secure VP Bank's claims against the Debtor,
provided that VP Bank will only have recourse against the
Collateral to the extent that it has valid and enforceable claims
against the Debtor as determined by a court of competent
jurisdiction.

The net sale proceeds from the Miromesnil Property will be
deposited into the Segregated Account, which will be maintained at
the Debtor's expense.  The Segregated Account will not hold any
funds other than such proceeds.  The escrow agreement governing the
Segregated Account will be with a national bank reasonably
acceptable to VP Bank serving as escrow agent, be in form and
substance reasonably acceptable to VP Bank, and provide that the
Debtor cannot withdraw any funds in the Segregated Account without
the express written consent of VP Bank or an order of the Court.

As provided by Fed. R. Bankr. P. 6004(h), 6006(d) and 7062, the
Order will be effective and enforceable immediately upon entry.
Notwithstanding Bankruptcy Rules 6004(h), the Court expressly finds
that there is no just reason for delay in the implementation of the
Order and expressly directs entry of judgment as set forth.

Shaun Donald Rory Mclean sought Chapter 11 protection (Bankr. D.
Nev. Case No. 18-51435) on Dec. 21, 2018.  The Debtor tapped Kevin
A. Darby, Esq., at Darby Law Practice, Ltd., as counsel.


SIERRA ENTERPRISES: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Sierra Enterprises Inc. as of April 11,
according to a court docket.
    
                   About Sierra Enterprises Inc.

Sierra Enterprises Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Wash. Case No. 19-40607) on March 1,
2019.  At the time of the filing, the Debtor had estimated assets
of less than $500,000 and liabilities of less than $1 million.  

The case has been assigned to Judge Mary Jo Heston.  The Debtor
tapped Bortman & Feinstein as its legal counsel.


STALEY EXPEDITE: Lease Agreement with Highway Approved
------------------------------------------------------
Judge Jerry A. Funk of the U.S. Bankruptcy Court for the Middle
District of Florida authorized Staley Expedite, LLC to enter into
the lease agreement with Highway Commercial Services, Inc., for
tangible personal property consisting of the 2019 Freightliner
Cascadia.  

A hearing on the Motion was held on March 25, 2019.

Attorney Angela M. Scott is directed to serve a copy of the Order
on interested parties and to file proof of service within three
days of the order.

                     About Staley Expedite

Based in Weirsdale, Florida, Staley Expedite, LLC, filed a
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Fla. Case No. 18-04436) on Dec. 21, 2018,
estimating under $1 million in both assets and liabilities.  Jason
A. Burgess, Esq., at The Law Offices of Jason A. Burgess, LLC, is
serving as the Debtor's counsel.


STEAK N SHAKE: Moody's Cuts CFR to Caa2 & Alters Outlook to Neg.
----------------------------------------------------------------
Moody's Investors Service downgraded Steak n Shake Inc.'s Corporate
Family Rating to Caa2 from Caa1, Probability of Default Rating to
Caa2-PD from Caa1-PD, and senior secured term loan to Caa2 from
Caa1. The rating outlook was changed to negative from stable.

"The downgrade and negative outlook reflect the continued
challenging operating environment with reduction in same store
sales and traffic, coupled with high costs, including labor, that
have compressed the company's operating margins and weakened credit
protection measures", stated Adam McLaren, Moody's Senior Analyst.
Without a dramatic improvement in operating performance and same
restaurant sales, Moody's views the capital structure as
unsustainable.

Downgrades:

Issuer: Steak n Shake Inc.

Probability of Default Rating, Downgraded to Caa2-PD from Caa1-PD

Corporate Family Rating, Downgraded to Caa2 from Caa1

Senior Secured Term Loan, Downgraded to Caa2 (LGD3) from Caa1
(LGD3)

Outlook Actions:

Issuer: Steak n Shake Inc.

Outlook, Changed To Negative From Stable

RATINGS RATIONALE

Steak n Shake's rating is constrained by its modest scale in terms
of revenue, number of restaurants, and narrow product offering in
addition to operating performance that is hampered by negative
traffic and same store sales trends, intense competition and cost
inflation related to labor. The rating also takes into
consideration the company's weak liquidity, high leverage level and
shareholder focused financial policy, including distributions to
its owner and a willingness to use the debt markets to facilitate
these transactions in the past. Steak n Shake is supported by
strong brand awareness in its core markets and a relentless focus
on value that has historically aided same store sales and traffic.

The negative outlook reflects weakened liquidity that elevates
refinancing risk as well as Moody's expectation that Steak n Shake
will continue to face a challenging operating environment including
weak traffic and same store sales trends.

Steak n Shake's ratings could be upgraded with sustained
improvement in operating performance, including positive same store
sales and improved traffic trends. A higher rating would also
require the company maintain adequate liquidity.

Ratings could be downgraded if operating performance or liquidity
deteriorate from current levels, leading to an increased
probability of default, including distressed exchange.

Steak n Shake Inc. is the owner, operator and franchisor of Steak n
Shake restaurants which sells premium steakburgers and milk shakes
in about 413 owned and 213 franchised restaurants. Steak n Shake is
a wholly-owned subsidiary of Biglari Holdings Inc. and generated
total revenue of approximately $760 million for the last twelve
month period ended December 26, 2018.


SUNEX INTERNATIONAL: Seeks to Hire Seese P.A. as Counsel
--------------------------------------------------------
Sunex International, Inc., seeks authority from the U.S. Bankruptcy
Court for the Southern District of Florida to employ Seese, P.A.,
as counsel to the Debtor.

Sunex International requires Seese P.A. to:

   a. advise the Debtor regarding matters of bankruptcy law in
      connection with the bankruptcy case;

   b. advise the Debtor of the requirements of the Bankruptcy
      Code, the Federal Rules of Bankruptcy Procedure, applicable
      bankruptcy rules, including local rules, pertaining to the
      administration of the bankruptcy case, and U.S. Trustee
      Guidelines related to the daily operation of its business
      and administration of the estate;

   c. prepare motions, applications, answers, proposed orders,
      reports, and any other papers necessary in connection with
      the administration of the estate;

   d. negotiate with creditors, prepare and seek confirmation of
      a plan of reorganization and related documents, and assist
      the Debtor with implementation of any plan;

   e. assist the Debtor in the analysis, negotiation and
      disposition of estate assets for the benefit of the estate
      and its creditors;

   f. review executor contracts and unexpired leases;

   g. negotiate and document any debtor-in-possession financing
      and exit financing;

   h. advise the Debtor regarding general corporate matters and
      litigation issues; and

   i. render such other advice and services as the Debtor may
      require.

Seese P.A. will be paid at the hourly rate of $515.

Seese P.A. will be paid a retainer in the amount of $50,000.

Seese P.A. will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Michael D. Seese, a partner at Seese P.A., assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and its estates.

Seese P.A. can be reached at:

     Michael D. Seese, Esq.
     SEESE P.A.
     101 N.E. 3rd Avenue, Suite 1270
     Ft. Lauderdale, FL 33301
     Tel: (954) 745-5897
     E-mail: mseese@seeselaw.com

                    About Sunex International

Founded in 1985, Sunex International -- http://www.sunexintl.com--
is a supplier of architectural products and complete turn-key
building materials for builders, architects, and designers
throughout the Caribbean and South Florida.  The Company
specializes in windows, doors, lumber, framing, roofing, lighting,
flooring, tools, fasteners, underground pipes, pumps, and more.

Sunex International, Inc., based in Pompano Beach, FL, filed a
Chapter 11 petition (Bankr. S.D. Fla. Case No. 19-14372) on April
3, 2019.  In the petition signed by Jerry Rand, president, the
Debtor estimated $1 million to $10 million in both assets and
liabilities.  The Hon. Raymond B. Ray oversees the case.  Michael
D. Seese, Esq., at Seese P.A., serves as bankruptcy counsel.


SUPER HERO KIDS: Case Summary & 6 Unsecured Creditors
-----------------------------------------------------
Debtor: Super Hero Kids Home Health, LLC
           aka Heart to Heart Home Care, LLC
        8700 Crownhill Blvd. #105
        San Antonio, TX 78209

Business Description: Established in 2004, Super Hero Kids Home
                      Health -- https://www.superherokidshh.com --
                      is a pediatric home health agency offering
                      skilled private duty nursing, speech,
                      physical, and occupational therapies.
                      Based in the Rio Grande Valley, Super Hero
                      serves all of Central and South Texas,
                      including Brownsville, McAllen, Laredo,
                      Corpus Christi, Victoria, San Antonio,
                      Austin, Temple, Belton, Killeen, Fort Hood,
                      Eagle Pass, Del Rio, Waco, Tyler, Longview,
                      Lufkin, Nacogdoches, Beaumont, Port Arthur,
                      Orange, El Paso, Dallas, Fort Worth,
                      Houston.

Chapter 11 Petition Date: April 11, 2019

Court: United States Bankruptcy Court
       Western District of Texas (San Antonio)

Case No.: 19-50861

Judge: Hon. Craig A. Gargotta

Debtor's Counsel: Martin Warren Seidler, Esq.
                  LAW OFFICES OF MARTIN SEIDLER
                  One Elm Place, Suite 504
                  11107 Wurzbach Road
                  San Antonio, TX 78230
                  Tel: (210) 694-0300
                  E-mail: marty@seidlerlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by William M. Revill, president.

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

          http://bankrupt.com/misc/txwb19-50861.pdf


T BAR W PROPERTIES: Hires Re/Max Landmark as Real Estate Broker
---------------------------------------------------------------
T Bar W Properties, Inc., seeks authority from the U.S. Bankruptcy
Court for the Eastern District of Texas to employ Re/Max Landmark,
as real estate broker to the Debtor.

T Bar W Properties requires Re/Max Landmark to market and sell the
Debtor's ranch property located at Wood County, Texas.

Re/Max Landmark will be paid a commission of 6% of the purchase
price, plus a broker's fee of $150.

Re/Max Landmark will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Frank Roberts, broker of Re/Max Landmark, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Re/Max Landmark can be reached at:

     Frank Roberts
     RE/MAX LANDMARK
     113 North Frances Street
     Terrell, TX 75160
     Tel: (972) 524-0689
     Fax: (972) 551-2525
     E-mail: frank@rmlandmark.com

              About T Bar W Properties, Inc.

T Bar W Properties, Inc., is a privately held company in Tyler,
Texas, in the cattle ranching and farming business. T Bar W
Properties, based in Tyler, TX, filed a Chapter 11 petition (Bankr.
D. Tex. Case No. 18-60770) on Dec. 3, 2018. In the petition signed
by John H. Wampler, president, the Debtor estimated $1 million to
$10 million in assets and liabilities. Michael E. Gazette, Esq., at
the Law Offices of Michael E. Gazette, serves as bankruptcy
counsel.



T BAR W PROPERTIES: Seeks to Extend Exclusivity Period by 45 Days
-----------------------------------------------------------------
T Bar W Properties, Inc. asked the U.S. Bankruptcy Court for the
Eastern District of Texas to extend by 45 days the period during
which the company has the exclusive right to file a Chapter 11
plan.

The company's current exclusive filing period expired on April 3.

The extension, if granted by the court, would give the real estate
broker tapped by the company to sell its ranch enough time to
contact potential buyers for the property.

Frank Roberts of ReMax Landmark is the broker tapped by T Bar to
list the property for sale.  The company has already filed an
application with the bankruptcy court to approve Mr. Robert's
employment.

                   About T Bar W Properties

T Bar W Properties, Inc., is a privately held company in Tyler,
Texas, in the cattle ranching and farming business.  T Bar W
Properties, based in Tyler, TX, filed a Chapter 11 petition (Bankr.
D. Tex. Case No. 18-60770) on Dec. 3, 2018.  In the petition signed
by John H. Wampler, president, the Debtor estimated $1 million to
$10 million in assets and liabilities.  Michael E. Gazette, Esq.,
at the Law Offices of Michael E. Gazette, serves as bankruptcy
counsel.



TOTAL FINANCE: Services Agreement with Westlake Services Approved
-----------------------------------------------------------------
Judge Carol A. Doyle of the U.S. Bankruptcy Court for the Northern
District of Illinois authorized Car Outlet AC, LLC and Total
Finance AC, LLC, the Signatories of Total Finance Investment Inc.
and its debtor-affiliates, to enter into and to perform under the
Agreement for Services with Westlake Services, LLC.

The Debtors and Westlake Services are authorized to liquidate the
Vehicles pursuant to the Agreement and sell them free and clear of
all liens, claims, and encumbrances pursuant to section
363(f)(1)-(5) because at least one of the alternatives under that
section has been met.

The Notice of the Motion as described in the Motion is deemed to be
good and sufficient notice under the circumstances, and the notice
requirements of Bankruptcy Rule 2002 are modified accordingly for
cause in accordance with Bankruptcy Rules 2002 and 9006(c)(1).

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

               About Total Finance Investment

Founded in 2000, Total Finance Investment and its subsidiaries --
http://www.totalfinance.net/-- are operators of buy-here, pay-here
(BHPH) used automobile dealership in Illinois and in the greater
Chicagoland area.  The Company sold used vehicles at their
dealership locations, provided financing to customers to facilitate
their purchase of the Company's vehicles and certain add-on
products, and operated an independent insurance broker through
which the Company helped their customers secure automobile
insurance coverage from third-party insurance providers.

Total Finance Investment Inc. and 6 affiliates sought Chapter 11
protection (Bankr. N.D. Ill. Lead Case No. 19-03734) on Feb. 13,
2019.

The Debtors estimated $100 million to $500 million in assets $50
million to $100 million in liabilities as of the bankruptcy
filing.

The Hon. Carol A. Doyle oversees the case.

The Debtors tapped Sidley Austin LLP as bankruptcy counsel; Togut,
Segal & Segal LLP as special counsel; Development Specialists,
Inc., as interim management services provider; Portage Point
Partners, LLC, as financial advisor; Keefe, Bruyette & Woods and
Miller Buckfire & Co., LLC as investment banker; and Kurtzman
Carson Consultants LLC as claims and noticing agent.


UFC HOLDINGS: S&P Affirms B+ 1st-Lien Debt Rating on $435MM Add-On
------------------------------------------------------------------
S&P Global Ratings affirmed its 'B+' issue-level rating and '2'
recovery rating on UFC Holdings LLC's first-lien debt after the
company announced plans to upsize its first-lien term loan due 2023
by $435 million to $1.877 billion outstanding and increase its
revolving credit facility's capacity to $162.75 million from $150
million. The company will also seek to extend the revolver's
maturity to 2022 from 2021 as part of the proposed transaction. The
'2' recovery rating remains unchanged, indicating S&P's expectation
for substantial recovery (70%-90%; rounded estimate: 70%) of
principal in the event of a payment default. UFC plans to use the
proceeds from the incremental first-lien term loan to fully repay
its $425 million second-lien term loan and pay associated
transaction fees.

"We affirmed our issue-level rating on UFC's first-lien debt
despite the increase in its first-lien debt balance because we
raised our emergence valuation for the company to reflect its
augmented domestic media rights agreement between the company and
ESPN, which was announced in March 2019," S&P said.

Under the agreement, UFC will exclusively distribute its
pay-per-view (PPV) bouts in the U.S. through ESPN+ in return for
fixed media rights fees. This is in addition to the company's
non-PPV bouts, which it already distributes through ESPN. UFC and
ESPN also extended the duration of the distribution agreement they
reached in May 2018 (which covered only non-PPV bouts) to seven
years from five years. UFC estimates that about 70% of its total
2019 pro forma revenue will be contractually fixed, which compares
with less than 40% previously. This will mitigate the company's
business risks by replacing the volatile revenue from its
event-driven PPV business model with a fixed-fee revenue stream.
The longer, seven-year duration of the distribution agreement also
enables UFC to plan its next steps over a longer time horizon while
focusing on securing international media rights fees and generating
sponsorship dollars. S&P believes the new agreement with ESPN
likely reflects the growing acceptance and maturity of mixed
martial arts as a sport.

Although revenue risk is reduced over the next several years, a
potential long-term risk factor for UFC may be that the new
agreement increases the cost of viewership for casual fans who do
not currently subscribe to ESPN+. Viewers of PPV bouts would need
to subscribe to ESPN+ going forward, compared to previously when
they could purchase PPV bouts a la carte through a variety of cable
subscriptions. The new agreement could reduce PPV purchases among
some casual fans who do not convert into ESPN+ subscribers.

ISSUE RATINGS--RECOVERY ANALYSIS

Key analytical factors

-- S&P affirmed its 'B+' issue-level rating on UFC Holdings LLC's
existing first-lien term loan to reflect the updated first-lien
term loan balance of $1.877 billion, which includes a $435 million
add-on, and the increased revolving credit facility capacity
($162.75 million). The '2' recovery rating indicates S&P's
expectation for substantial recovery (70%-90%; rounded estimate:
70%) of principal in the event of a payment default.

-- The company's preferred equity pay-in-kind (PIK) instrument is
structurally subordinated, therefore S&P does not include it in its
recovery analysis.

-- S&P's simulated default scenario contemplates a payment default
occurring in 2022 due to a substantial decline in UFC's cash flow
because of a combination of factors. These factors could
potentially include an inability to meet minimum event requirements
related to the ESPN media right agreements, poorly timed production
costs and investments, leveraging cash distributions to
shareholders, a failure to retain or recruit key performers,
increased competition from new entrants or alternative sports
categories, and unsuccessful new business ventures.

-- S&P assumes UFC would reorganize following a default and used
an emergence EBITDA multiple of 6.5x to value the company.

-- Following the close of the transaction and the repayment of the
second-lien term loan, S&P will withdraw its 'CCC+' issue-level
rating and '6' recovery rating on the company's $425 million
second-lien term loan.

Simulated default assumptions

-- Year of default: 2022
-- EBITDA at emergence: $244 million
-- EBITDA multiple: 6.5x
-- Cash flow revolver: 85% drawn at default

Simplified waterfall

-- Net recovery value (after 5% administrative expense): $1.51
billion
-- Obligor/nonobligor valuation split: 100%/0%
-- Estimated first-lien claims: $2.02 billion
-- Recovery range: 70%-90% (rounded estimate: 70%)

Note: All debt amounts include six months of prepetition interest.

  Ratings List
  UFC Holdings LLC

  Corporate Credit Rating B/Stable/--
  Ratings Affirmed/Recovery Expectation Revised  
  
  UFC Holdings LLC

  Senior Secured  
  US$1.910 bil 1st lien term B
    bank ln due 08/18/2023     B+ B+
  Recovery Rating 2(70%)     2(85%)
  US$162.75 mil revolver
    bank ln due 08/18/2022          B+ B+
  Recovery Rating 2(70%)     2(85%)


USG CORP: Fitch Maintains 'BB+' IDR on Watch Negative
-----------------------------------------------------
Fitch Ratings has maintained USG Corporation on Rating Watch
Negative, including the company's 'BB+' Issuer Default Rating,
senior secured revolving credit facility, and senior unsecured
notes. On Sept. 26, 2018, USG's shareholders approved an agreement
for USG to merge with Gebr Knauf KG (Knauf), a private
Germany-based building products company, with about 99% of the
votes cast in favor of the merger, including the 31% of outstanding
common stock owned by Berkshire Hathaway. The transaction is
expected to close in the second quarter of 2019.

The Negative Rating Watch reflects Fitch's expectation that USG's
total debt to operating EBITDA will increase to around 4.1x at the
close of the transaction, above Fitch's negative rating sensitivity
of 3.0x. Fitch expects to downgrade USG's ratings by at least one
notch at the close of the transaction. Fitch does not have adequate
information to determine Knauf's financial strength or the strength
of a parent-subsidiary relationship between USG and Knauf following
the merger.

KEY RATING DRIVERS

Resolution of Rating Watch: The outcome of the Rating Watch will be
dependent upon several factors. Pro forma for the transaction,
USG's gross leverage will increase to about 4.1x, which is above
Fitch's negative sensitivity threshold of 3.0x. Absent a strong
parent-subsidiary linkage between the two entities in addition to
equal or stronger credit profile at Knauf, the increased leverage
will likely result in at least a one notch downgrade of USG's
Long-Term IDR following the completion of the transaction. Fitch
does not have adequate information on the acquiring entity to
determine that legal, operational, and strategic ties will be
strong between Knauf and USG, nor does Fitch have adequate
information on Knauf's credit profile to determine that up-notching
would be likely in the event that the parent-subsidiary linkage is
strong. USG has stated that the entity will likely operate as a
separate entity upon the completion of the transaction.

Should Fitch receive sufficient information to determine that
Knauf's credit profile is stronger than USG's and that operational
and strategic linkage to the entity is strong, the eventual rating
outcome could be an upgrade. If Knauf and USG have strong strategic
ties and similar credit profiles, the Rating Watch may be resolved
with no rating action on USG. Fitch views these scenarios as
unlikely.

Elevated Leverage Following Acquisition by Knauf: Knauf and USG
have received financing commitments to be facilitated on the
closing date of the transaction. Knauf will obtain a EUR 2.25
billion term loan facility and a EUR 500 million revolving credit
facility (the European facilities). The merger sub (to be merged
with USG upon the completion of the transaction) will receive an
$800 million term loan facility and an $858.5 million backstop
facility (the U.S. facilities) to be used to repay the holders of
USG's $350 million and $500 million outstanding senior notes
pursuant to a change of control redemption election following the
acquisition by Knauf.

The European facilities will be guaranteed by Knauf International
GmbH and Knauf Gips KG, and the U.S. facilities will be guaranteed
by USG Corporation and its subsidiaries following the completion of
the transaction. This will increase USG Corporation's total debt to
operating EBITDA to 4.1x based on FY 2018 EBITDA at the completion
of the transaction, up from about 2.4x at FYE 2018, and above
Fitch's negative rating sensitivity of 3.0x total debt to operating
EBITDA.

Strong Market Position: USG maintains a strong market position in
all of its core businesses. According to the company, it has the #1
market position in the wallboard industry in North America. USG's
Ceilings business has the #2 market position worldwide and USG's
UBBP international joint venture also has the #1 or #2 position in
most of its markets in Asia, Australasia and the Middle East.

Margin Pressure: USG's gross margin declined 230 bps during 2018
due to higher raw material, production and transportation costs.
SG&A as a percentage of revenues increased 190 bps due to costs
associated with the merger and integration costs as well as higher
marketing and compensation expense. EBITDA margins declined about
320 bps to 12.9% in 2018 from 16.1% in 2017. Fitch expects margins
will decline slightly in 2019 as higher input costs persist.

DERIVATION SUMMARY

The ratings for USG reflect the company's leading market position
in all of its core businesses, strong brand recognition, its large
manufacturing network and sizeable gypsum reserves. Risks include
the cyclicality of the company's end markets, excess capacity
currently in place in the U.S. wallboard industry and volatility of
wallboard shipments and pricing. The Negative Watch reflects USG's
weaker credit metrics pro forma for the transaction with Knauf,
which may warrant a downgrade upon completion of the transaction.
Fitch does not have adequate information to determine Knauf's
financial strength or the parent-subsidiary relationship between
USG and Knauf following the merger.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Its Rating Case for the Issuer:

  - Acquisition by Knauf is completed in 1H19 and USG assumes $800
million in incremental debt via a term loan upon the completion of
the transaction, bringing pro forma gross leverage to around 4.1x;


  - Total revenues grow 1.0% in 2019 and are roughly flat to
slightly negative in 2020 through 2022.

  - Total U.S. housing starts improve 1.0% in 2019. U.S. home
improvement spending advances 4.0% in 2019 and commercial
construction spending grows 1.0%.

RATING SENSITIVITIES

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

  - Positive rating actions may be considered if the company
commits to strong credit metrics, including total debt to operating
EBITDA consistently at or below 2.0x, FFO adjusted leverage below
3.0x, and EBITDA to interest paid sustained above 7.0x, and the
expectation that the company can maintain metrics close to these
levels through the cycle. Fitch will also consider USG's liquidity
position in assessing positive rating actions.

  - Although unlikely, positive rating action may be considered
upon the completion of the acquisition of USG by Knauf if Fitch
determines that Knauf has a stronger credit profile than USG and
legal, operational, or strategic ties are strong.

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

  - A negative rating action may be considered if there is a
sustained erosion of profits and cash flows due to meaningful and
continued loss of market share, and/or continued materials and
energy cost pressures resulting in margin contraction, including
EBITDA margins of less than 12%, total debt to operating EBITDA
approaching 3.0x, FFO adjusted leverage sustained above 4.0x and
EBITDA to interest paid below 5.0x.

  - Additionally, negative rating action may be considered upon the
completion of transaction financing associated with Knauf's
acquisition of USG, resulting in total debt to operating EBITDA
above 3.0x if legal, operational, or strategic ties are determined
to be weak, or if linkages are determined to be strong but Knauf's
credit profile is unknown, similar to, or weaker than USGs.

LIQUIDITY AND DEBT STRUCTURE

Adequate Liquidity: USG has adequate liquidity with $328 million of
cash and cash equivalents, $55 million of short-term marketable
securities, $43 million of long-term marketable securities and $171
million of availability on its revolving credit facility. The
company has no debt maturities until 2025 when one of its unsecured
bonds comes due. The company plans to issue a backstop facility of
$858 million to support redemptions of its unsecured bonds pursuant
to change of control redemption elections by bondholders upon the
completion of Knauf's acquisition of USG. The backstop facility is
expected to have a one-year duration following the close of the
acquisition, with two 6-month extensions. The $800 million term
loan to be issued at the completion of the Knauf transaction
amortizes at $160 million annually.

SUMMARY OF FINANCIAL ADJUSTMENTS

  - Fitch excluded share-based compensation from operating EBITDA.

  - Fitch excluded merger & integration expense from operating
EBITDA.


VALDOSTA HOSPITAL AUTHORITY: Moody's Cuts $48M Debt Rating to Ba3
-----------------------------------------------------------------
Moody's Investors Service has downgraded the Hospital Authority of
Valdosta and Lowndes County (GA) (d/b/a South Georgia Medical
Center) revenue certificates to Ba3 from Baa3. The downgrade
affects approximately $48 million of rated debt. The outlook
remains negative at the lower rating level.

RATINGS RATIONALE

The downgrade to Ba3 reflects Moody's expectation that South
Georgia Medical Center (SGMC) will show challenging financial
performance over the near term following a material variance to
budget in fiscal 2018 and a debt service coverage violation. Until
operations improve and the IT system stabilizes, SGMC will rely
heavily on investment income, which is subject to equity market
fluctuations, to meet debt service covenants in fiscal 2019. The
Ba3 acknowledges SGMC's essential role in the primary service area
as a full service provider with limited competition. Additionally,
Moody's expects that SGMC will maintain adequate liquidity metrics
relative to debt and daily operations.

RATING OUTLOOK

The negative outlook reflects expectations of weak financial
performance in fiscal 2019 and heavy reliance on investment returns
until operations improve and create wider headroom to covenants.
Failure to stabilize performance, or a reduction in liquidity, will
pressure the rating.

FACTORS THAT COULD LEAD TO AN UPGRADE

  - Material improvement in debt service coverage

  - Materially improved and sustained operating performance

FACTORS THAT COULD LEAD TO A DOWNGRADE

  - Failure to meet bond or bank covenants in fiscal 2019

  - Inability to stabilize operating performance during fiscal
2019
  
  - Decline in liquidity

LEGAL SECURITY

The Series 2007 certificates and BB&T 2010 revenue certificates are
secured by a pledge of and lien on the gross revenues of the
authority. Financial covenants include minimum 1.15 times annual
debt service coverage (with a 1.0 times floor), minimum 75 days
cash on hand, and maximum 65% debt to capitalization. The bond
indenture establishes a "springing" debt service reserve fund that
is required to be funded should maximum annual debt service
coverage fall below 1.35 times, the cushion ratio fall below 1.5
times, or days cash on hand fall below 65 days. As of September 30,
2018, the authority reported debt service coverage of 1.0 times,
requiring the funding of the springing debt service reserve fund.
This ratio is measured at the 2018 year-end.

The Series 2011B certificates are on parity with the Series 2007
certificates and BB&T 2010 revenue certificates and have the
additional security of up to a seven mill conditional guarantee by
Lowndes County in the event that hospital gross revenues are
insufficient to make debt service payments. The Series 2011B
certificates have the same covenants as the Series 2007
certificates and BB&T 2010 revenue certificates.

The BB&T 2010 bank qualified loan is not on parity with the other
certificates, with covenants of 1.50 times annual debt service
coverage, minimum 100 days cash on hand, and maximum 55% debt to
capitalization. As of September 30, 2018, the Authority violated
the debt service coverage covenant on the BB&T 2010 bank qualified
loan and has received a waiver from BB&T as well as engaged
consultants to remedy this violation.

The Authority has ample headroom for days cash on hand and debt to
capitalization covenants.

PROFILE

The Hospital Authority of Valdosta and Lowndes County owns and
operates three acute care facilities, including the flagship South
Georgia Medical Center, a 330-bed general acute care hospital
located in Valdosta, Georgia. SGMC is not a component unit of the
Lowndes County but is a separate government unit. As a Georgia
local government unit, it cannot file for bankruptcy.

The overall system generated $359 million of operating revenue in
FY 2018.


VANGUARD NATURAL: U.S. Trustee Forms 3-Member Committee
-------------------------------------------------------
Henry Hobbs Jr., acting U.S. trustee for Region 7, on April 11
appointed three creditors to serve on the official committee of
unsecured creditors in the Chapter 11 cases of Vanguard Natural
Resources, Inc. and its affiliates.

The committee members are:

     (1) Enterprise Jonah Gas Gathering LLC       
         Attn: Charlie San Miguel      
         1100 Louisiana Street      
         Houston, TX 77002      
         Tel: 713-381-3969      
         Email: csanmiguel@eprod.com

         Counsel: Josh Judd, Esq.
         Andrews Myers, P.C.
         1885 Saint James Place, Suite 1500
         Houston, TX 77056
         Tel: 713-850-8218
         Email: jjudd@andrewsmyers.com

     (2) Viva Energy Services LLC      
         Attn: Michael Giroir      
         700 Avenue E      
         P.O. Box 4437      
         Odessa, TX 79760-4437      
         Tel: 432-552-0800      
         Email: mgiroir@vivawsc.com

         Counsel: Philip Eisenberg, Esq.
         Locke Lord LLP
         600 Travis Street, Suite 2800
         Houston, TX 77002
         Tel: 713-226-1304
         Email: peisenberg@lockelord.com

     (3) Trinity Environmental SWD I, LLC      
         Attn:  Travis Wright      
         6300 Bridge Point Pkwy.      
         Building 2, Suite 210      
         Austin, TX  78730      
         Tel: 512-582-8035      
         Email: travis.wright@trinityenv.com

         Counsel: Karl Burrer, Esq.
         Greenberg Traurig LLP
         1000 Louisiana St., Suite 1700
         Houston, TX 77002
         Tel: 713-374-3612
         Email: burrerke@gtlaw.com

Official creditors' committees serve as fiduciaries to the general
population of creditors they represent.  They may investigate the
debtor's business and financial affairs. Committees have the right
to employ legal counsel, accountants and financial advisors at a
debtor's expense.

               About Vanguard Natural Resources Inc.

Vanguard Natural Resources -- https://www.vnrenergy.com -- is an
independent exploration and production company focused on the
production and development of oil and natural gas properties in the
United States.  Its assets consist primarily of producing and
non-producing oil and natural gas reserves located in the Green
River Basin in Wyoming, the Piceance Basin in Colorado, the Permian
Basin in West Texas and New Mexico, the Arkoma Basin in Oklahoma,
the Gulf Coast Basin in Texas, Louisiana and Alabama, the Big Horn
Basin in Wyoming and Montana, the Anadarko Basin in Oklahoma and
North Texas, the Wind River Basin in Wyoming, and the Powder River
Basin in Wyoming.  Headquartered in Houston, the company and its
affiliates have 295 employees.

Vanguard Natural Resources and its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Texas Lead
Case No. 19-31786) on March 31, 2019.  At the time of the filing,
the Debtors disclosed $1,477,699,661 in assets and $1,196,354,335
in liabilities.  

The cases have been assigned to Judge David R. Jones.

The Debtors tapped Kirkland & Ellis LLP and Kirkland & Ellis
International LLP as bankruptcy counsel; Blank Rome LLP as
co-counsel with Kirkland; Evercore Group LLC as financial advisor
and investment banker; Opportune LLP as restructuring advisor; and
Prime Clerk LLC as claims and balloting agent and administrative
advisor.


ZSA PETROLEUM: Seeks to Hire Jeff Potts as Legal Counsel
--------------------------------------------------------
ZSA Petroleum, Inc. seeks approval from the U.S. Bankruptcy Court
for the Southern District of New York to hire Jeff Potts Law Office
as its legal counsel.

The firm will provide legal advice concerning claims of creditors,
post-petition financing, contracts and sale of assets; negotiate
claims and treatment of creditors; formulate a bankruptcy plan;
represent the Debtor in contested matters; and provide other legal
services in connection with the Debtor's Chapter 11 case.

The rates to be charged by the firm range from $95 to $350 per
hour.

Jeff Potts Law Office received a retainer of $10,000 by Saira
Petroleum Inc., an Oklahoma corporation also owned by the Debtor's
president.  Of this amount, $9,000 was used to pay pre-bankruptcy
fees and work-related expenses incurred.

Jeff Potts, Esq., disclosed in court filings that he and other
members of the firm do not represent any interest adverse to the
Debtor's bankruptcy estate.

The firm can be reached through:

     Jeff Potts, Esq.
     Jeff Potts Law Office        
     1320 North Mill Street, Suite 128        
     Muskogee, OK 74401        
     Phone: (918) 687-7755        
     Fax: (918) 681-3939
     Email: jeffpottslawoffice@att.net

                     About ZSA Petroleum Inc.

ZSA Petroleum, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. N.Y. Case No. 19-22692) on March 28,
2019.


[^] BOND PRICING: For the Week from April 8 to 12, 2019
-------------------------------------------------------

  Company                   Ticker   Coupon Bid Price   Maturity
  -------                   ------   ------ ---------   --------
Acosta Inc                  ACOSTA    7.750    15.804  10/1/2022
Acosta Inc                  ACOSTA    7.750    15.996  10/1/2022
Aegerion
  Pharmaceuticals Inc       AEGR      2.000    68.250  8/15/2019
Amyris Inc                  AMRS      9.500    98.997  4/15/2019
Approach Resources Inc      AREX      7.000    47.166  6/15/2021
BPZ Resources Inc           BPZR      6.500     3.017   3/1/2015
BPZ Resources Inc           BPZR      6.500     3.017   3/1/2049
Bon-Ton Department
  Stores Inc/The            BONT      8.000     8.250  6/15/2021
Bristow Group Inc           BRS       6.250    17.586 10/15/2022
Bristow Group Inc           BRS       4.500    21.000   6/1/2023
Cenveo Corp                 CVO       8.500     1.346  9/15/2022
Cenveo Corp                 CVO       6.000    25.750   8/1/2019
Cenveo Corp                 CVO       8.500     1.346  9/15/2022
Cenveo Corp                 CVO       6.000     0.894  5/15/2024
Cenveo Corp                 CVO       6.000    25.750   8/1/2019
Chukchansi Economic
  Development Authority     CHUKCH    9.750    59.995  5/30/2020
Chukchansi Economic
  Development Authority     CHUKCH   10.250    58.765  5/30/2020
Cloud Peak Energy
  Resources LLC /
  Cloud Peak Energy
  Finance Corp              CLD      12.000    18.875  11/1/2021
Cloud Peak Energy
  Resources LLC /
  Cloud Peak Energy
  Finance Corp              CLD       6.375     3.688  3/15/2024
DBP Holding Corp            DBPHLD    7.750    35.988 10/15/2020
DBP Holding Corp            DBPHLD    7.750    35.988 10/15/2020
DFC Finance Corp            DLLR     10.500    67.125  6/15/2020
DFC Finance Corp            DLLR     10.500    67.125  6/15/2020
Ditech Holding Corp         DHCP      9.000     6.265 12/31/2024
EI du Pont de Nemours & Co  DD        6.500   125.581  1/15/2028
EI du Pont de Nemours & Co  DD        4.250   102.252   4/1/2021
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG    9.375    42.775   5/1/2020
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG    9.375    34.316   5/1/2024
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG    6.375    20.165  6/15/2023
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG    7.750    23.206   9/1/2022
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG    9.375    34.031   5/1/2024
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG    7.750    24.097   9/1/2022
EP Energy LLC / Everest
  Acquisition Finance Inc   EPENEG    7.750    24.097   9/1/2022
EXCO Resources Inc          XCOO      7.500     9.125  9/15/2018
EXCO Resources Inc          XCOO      8.500    17.750  4/15/2022
Energy Conversion
  Devices Inc               ENER      3.000     7.875  6/15/2013
Energy Future Intermediate
  Holding Co LLC /
  EFIH Finance Inc          TXU       9.750    38.125 10/15/2019
Federal Home Loan
  Mortgage Corp             FHLMC     2.920    99.899  7/16/2021
Ferrellgas Partners LP /
  Ferrellgas Partners
  Finance Corp              FGP       8.625    73.895  6/15/2020
Fleetwood Enterprises Inc   FLTW     14.000     3.557 12/15/2011
Global Eagle
  Entertainment Inc         ENT       2.750    40.500  2/15/2035
Hexion Inc                  HXN      13.750    22.960   2/1/2022
Hexion Inc                  HXN       7.875    20.000  2/15/2023
Hexion Inc                  HXN       9.200    20.000  3/15/2021
Hexion Inc                  HXN      13.750    38.850   2/1/2022
Homer City Generation LP    HOMCTY    8.137    38.750  10/1/2019
Hornbeck Offshore
  Services Inc              HOS       5.875    65.225   4/1/2020
Hornbeck Offshore
  Services Inc              HOS       5.000    56.342   3/1/2021
Hornbeck Offshore
  Services Inc              HOS       1.500    91.250   9/1/2019
Iconix Brand Group Inc      ICON      5.750    25.000  8/15/2023
Jones Energy Holdings
  LLC / Jones Energy
  Finance Corp              JONE      6.750     1.326   4/1/2022
Jones Energy Holdings
  LLC / Jones Energy
  Finance Corp              JONE      9.250     1.417  3/15/2023
Legacy Reserves LP /
  Legacy Reserves
  Finance Corp              LGCY      8.000    27.660  12/1/2020
Legacy Reserves LP /
  Legacy Reserves
  Finance Corp              LGCY      6.625    27.565  12/1/2021
Legacy Reserves LP /
  Legacy Reserves
  Finance Corp              LGCY      8.000    26.512  9/20/2023
Lehman Brothers Inc         LEH       7.500     1.847   8/1/2026
MF Global Holdings Ltd      MF        6.750    14.485   8/8/2016
MF Global Holdings Ltd      MF        9.000    14.500  6/20/2038
MModal Inc                  MODL     10.750     6.125  8/15/2020
Mashantucket Western
  Pequot Tribe              MASHTU    7.350    17.000   7/1/2026
Monitronics
  International Inc         MONINT    9.125     9.077   4/1/2020
Morgan Stanley              MS        5.029    99.828  4/16/2019
Murray Energy Corp          MURREN   11.250    48.384  4/15/2021
Murray Energy Corp          MURREN    9.500    48.012  12/5/2020
Murray Energy Corp          MURREN   11.250    49.917  4/15/2021
Murray Energy Corp          MURREN    9.500    48.012  12/5/2020
Neiman Marcus Group
  Ltd LLC                   NMG       8.000    53.647 10/15/2021
Oldapco Inc                 APPPAP    9.000     3.095   6/1/2020
Pernix Therapeutics
  Holdings Inc              PTX       4.250     0.343   4/1/2021
Pernix Therapeutics
  Holdings Inc              PTX       4.250     0.343   4/1/2021
Powerwave Technologies Inc  PWAV      1.875     0.155 11/15/2024
Powerwave Technologies Inc  PWAV      1.875     0.155 11/15/2024
Renco Metals Inc            RENCO    11.500    26.375   7/1/2003
Rolta LLC                   RLTAIN   10.750    10.392  5/16/2018
Sable Permian Resources
  Land LLC / AEPB
  Finance Corp              AMEPER    7.125    39.301  11/1/2020
Sable Permian Resources
  Land LLC / AEPB
  Finance Corp              AMEPER    7.375    36.250  11/1/2021
Sable Permian Resources
  Land LLC / AEPB
  Finance Corp              AMEPER    9.233    38.000   8/1/2019
Sable Permian Resources
  Land LLC / AEPB
  Finance Corp              AMEPER    7.125    37.897  11/1/2020
Sable Permian Resources
  Land LLC / AEPB
  Finance Corp              AMEPER    7.375    37.864  11/1/2021
Sable Permian Resources
  Land LLC / AEPB
  Finance Corp              AMEPER    9.233    37.451   8/1/2019
Sanchez Energy Corp         SNEC      6.125    13.804  1/15/2023
Sanchez Energy Corp         SNEC      7.750    13.950  6/15/2021
SandRidge Energy Inc        SD        7.500     0.933  2/15/2023
Sears Holdings Corp         SHLD      6.625    22.500 10/15/2018
Sears Roebuck
  Acceptance Corp           SHLD      7.500     3.006 10/15/2027
Sears Roebuck
  Acceptance Corp           SHLD      7.000    79.875   6/1/2032
Sears Roebuck
  Acceptance Corp           SHLD      6.750     3.336  1/15/2028
Sears Roebuck
  Acceptance Corp           SHLD      6.500     3.175  12/1/2028
Sempra Texas
  Holdings Corp             TXU       5.550    13.500 11/15/2014
Staples Inc                 SPLS      8.500   111.491  9/15/2025
Sungard Availability
  Services Capital Inc      SUNASC    8.750     5.000   4/1/2022
Sungard Availability
  Services Capital Inc      SUNASC    8.750     5.323   4/1/2022
Synergy Pharmaceuticals
  Inc                       SGYP      7.500    53.250  11/1/2019
TerraVia Holdings Inc       TVIA      6.000     4.644   2/1/2018
Toys R Us - Delaware Inc    TOY       8.750     3.000   9/1/2021
Toys R Us Inc               TOY       7.375     3.000 10/15/2018
Transworld Systems Inc      TSIACQ    9.500    26.000  8/15/2021
Transworld Systems Inc      TSIACQ    9.500    26.000  8/15/2021
UCI International LLC       UCII      8.625     4.780  2/15/2019
Ultra Resources Inc         UPL       7.125    21.739  4/15/2025
Ultra Resources Inc         UPL       6.875    33.207  4/15/2022
Ultra Resources Inc         UPL       6.875    33.250  4/15/2022
Ultra Resources Inc         UPL       7.125    21.776  4/15/2025
Vanguard Natural
  Resources Inc             VNR       9.000    25.757  2/15/2024
Vanguard Natural
  Resources Inc             VNR       9.000    25.757  2/15/2024
Walter Energy Inc           WLTG      9.875     0.834 12/15/2020
Walter Energy Inc           WLTG      8.500     0.834  4/15/2021
Walter Energy Inc           WLTG      9.875     0.834 12/15/2020
Walter Energy Inc           WLTG      9.875     0.834 12/15/2020
Windstream Services LLC /
  Windstream Finance Corp   WIN       6.375    26.000   8/1/2023
Windstream Services LLC /
  Windstream Finance Corp   WIN       8.750    27.000 12/15/2024
Windstream Services LLC /
  Windstream Finance Corp   WIN       6.375    29.500   8/1/2023
Windstream Services LLC /
  Windstream Finance Corp   WIN       8.750    25.031 12/15/2024
Windstream Services LLC /
  Windstream Finance Corp   WIN       7.750    24.813 10/15/2020
Windstream Services LLC /
  Windstream Finance Corp   WIN       7.750    24.974  10/1/2021
iHeartCommunications Inc    IHRT      9.000    68.000 12/15/2019
iHeartCommunications Inc    IHRT     14.000    12.750   2/1/2021
iHeartCommunications Inc    IHRT      7.250    10.250 10/15/2027
iHeartCommunications Inc    IHRT      6.875    10.024  6/15/2018
iHeartCommunications Inc    IHRT     14.000    13.757   2/1/2021
iHeartCommunications Inc    IHRT      9.000    72.717 12/15/2019
iHeartCommunications Inc    IHRT      9.000    72.717 12/15/2019
iHeartCommunications Inc    IHRT      9.000    72.717 12/15/2019
iHeartCommunications Inc    IHRT     14.000    13.757   2/1/2021
rue21 inc                   RUE       9.000     1.470 10/15/2021



                            *********

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,
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is compiled on the Friday prior to publication.  Prices reported
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